Decision (EU) 2023/1827 of the European Parliament of 10 May 2023 on discharge in respect of the implementation of the general budget of the European Union for the financial year 2021, Section IV – Court of Justice of the European Union

THE EUROPEAN PARLIAMENT,

• having regard to the general budget of the European Union for the financial year 2021⁽¹⁾,

• having regard to the consolidated annual accounts of the European Union for the financial year 2021 (COM(2022) 323 – C9-0230/2022)⁽²⁾,

• having regard to the annual report of the Court of Justice of the European Union to the discharge authority on internal audits carried out in 2021,

• having regard to the Court of Auditors’ annual report on the implementation of the budget concerning the financial year 2021, together with the institutions’ replies⁽³⁾,

• having regard to the statement of assurance⁽⁴⁾ as to the reliability of the accounts and the legality and regularity of the underlying transactions provided by the Court of Auditors for the financial year 2021, pursuant to Article 287 of the Treaty on the Functioning of the European Union,

• having regard to Article 314(10) and Articles 317, 318 and 319 of the Treaty on the Functioning of the European Union,

• having regard to Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012⁽⁵⁾, and in particular Articles 59, 118, 260, 261 and 262 thereof,

• having regard to Rule 100 of and Annex V to its Rules of Procedure,

• having regard to the opinion of the Committee on Legal Affairs,

• having regard to the report of the Committee on Budgetary Control (A9-0073/2023),