Specific rules on the principles of unity and budgetary accuracy
Article 8
1. All revenue and expenditure shall be booked to a budget line in the budget of the Union body.
2. No expenditure may be committed or authorised in excess of the appropriations authorised by the budget of the Union body.
3. An appropriation may be entered in the budget of the Union body only if it is for an item of expenditure considered necessary.
4. Interest generated by pre-financing payments made from the budget of the Union body shall not be due to the Union body except as otherwise provided in the contribution agreements referred to in Article 7.
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04
CitationArticle 8 of Commission Delegated Regulation (EU) 2019/715 (LawPlayer, data as of 2026-07-04)