Council Decision 2008/975/CFSP
of 18 December 2008
establishing a mechanism to administer the financing of the common costs of European Union operations having military or defence implications (Athena) (repealed)

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Repealed by Council Decision 2011/871/CFSP of 19 December 2011 establishing a mechanism to administer the financing of the common costs of European Union operations having military or defence implications (Athena).

Article 1 Definitions
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CHAPTER 1 MECHANISM

Article 2 Establishment of the mechanism
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Article 3 Legal capacity
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Article 4 Coordination with third parties
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CHAPTER 2 ORGANISATIONAL STRUCTURE

Article 5 Management bodies and staff
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Article 6 The Special Committee
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Article 7 The administrator
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Article 8 The operation commander
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Article 9 The accounting officer
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Article 10 General provisions applicable to the administrator, the accounting officer and ATHENA's staff
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CHAPTER 3 ADMINISTRATIVE ARRANGEMENTS WITH MEMBER STATES, EUROPEAN UNION INSTITUTIONS, THIRD STATES AND INTERNATIONAL ORGANISATIONS

Article 11 Administrative arrangements
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Article 12 Standing and ad hoc administrative arrangements on modalities for the payment of third States' contributions
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CHAPTER 4 BANK ACCOUNTS

Article 13 Opening and purpose
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Article 14 Management of funds
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CHAPTER 5 COMMON COSTS

Article 15 Definition of common costs and periods for eligibility
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Article 16 Exercises
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Article 17 Reference amount
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CHAPTER 6 BUDGET

Article 18 Budgetary principles
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Article 19 Establishment and adoption of the annual budget
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Article 20 Amending budgets
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Article 21 Transfers
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Article 22 Carryover of appropriations
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Article 23 Anticipated implementation
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CHAPTER 7 CONTRIBUTIONS AND REIMBURSEMENTS

Article 24 Determination of contributions
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Article 25 Schedule for payment of contributions
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Article 26 Early financing
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Article 27 Reimbursement of prefinancing
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Article 28 Management by ATHENA of expenditure not included in common costs
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Article 29 Interest on late payment
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CHAPTER 8 IMPLEMENTATION OF EXPENDITURE

Article 30 Principles
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Article 31 Common costs incurred in preparation for, or further to, operations
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Article 32 Operational common costs
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CHAPTER 9 FINAL DESTINATION OF EQUIPMENT AND INFRASTRUCTURE FINANCED IN COMMON
Article 33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

CHAPTER 10 ACCOUNTING AND INVENTORY

Article 34 Principles
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Article 35 Accounting for operational common costs
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Article 36 Consolidated accounts
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CHAPTER 11 AUDIT AND PRESENTATION OF ACCOUNTS

Article 37 Regular reports to the Special Committee
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Article 38 Conditions for the exercise of controls
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Article 39 External auditing of the accounts
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Article 40 Internal auditing of the accounts
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Article 41 Annual presentation of accounts
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Article 42 Presentation of the accounts of an operation
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CHAPTER 12 LEGAL LIABILITY
Article 43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Article 44 Review and revision
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Article 45 Final provisions
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Article 46 Taking of effect
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Article 47 Publication
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ANNEX I COMMON COSTS BORNE BY ATHENA WHENEVER THEY ARE INCURRED
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ANNEX II OPERATIONAL COMMON COSTS RELATING TO THE PREPARATORY PHASE OF AN OPERATION BORNE BY ATHENA
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ANNEX III

III-A OPERATIONAL COMMON COSTS RELATIVE TO THE ACTIVE PHASE OF OPERATIONS ALWAYS BORNE BY ATHENA
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1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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1.2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

III-B OPERATIONAL COMMON COSTS RELATING TO THE ACTIVE PHASE OF A SPECIFIC OPERATION, BORNE BY ATHENA WHEN THE COUNCIL SO DECIDES
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III-C OPERATIONAL COMMON COSTS BORNE BY ATHENA WHEN REQUESTED BY THE OPERATION COMMANDER AND APPROVED BY THE SPECIAL COMMITTEE
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ANNEX IV OPERATIONAL COMMON COSTS RELATIVE TO THE WINDING-UP OF AN OPERATION, BORNE BY ATHENA
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