# 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the financing of the common costs of European Union operations having military or defence implications (Athena) (repealed) EU Decision 2008/975 ยท adopted 18 December 2008 Council Decision 2008/975/CFSP of 18 December 2008 establishing a mechanism to administer the financing of the common costs of European Union operations having military or defence implications (Athena) (repealed) ## Introductory text Council Decision 2008/975/CFSP of 18 December 2008 establishing a mechanism to administer the financing of the common costs of European Union operations having military or defence implications (Athena) (repealed) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 1 Definitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Chapter 1: MECHANISM ## 2 Establishment of the mechanism . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 3 Legal capacity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 4 Coordination with third parties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Chapter 2: ORGANISATIONAL STRUCTURE ## 5 Management bodies and staff . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 6 The Special Committee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 7 The administrator . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 8 The operation commander . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 9 The accounting officer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 10 General provisions applicable to the administrator, the accounting officer and ATHENA's staff . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Chapter 3: ADMINISTRATIVE ARRANGEMENTS WITH MEMBER STATES, EUROPEAN UNION INSTITUTIONS, THIRD STATES AND INTERNATIONAL ORGANISATIONS ## 11 Administrative arrangements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 12 Standing and ad hoc administrative arrangements on modalities for the payment of third States' contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Chapter 4: BANK ACCOUNTS ## 13 Opening and purpose . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 14 Management of funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Chapter 5: COMMON COSTS ## 15 Definition of common costs and periods for eligibility . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 16 Exercises . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 17 Reference amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Chapter 6: BUDGET ## 18 Budgetary principles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 19 Establishment and adoption of the annual budget . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 20 Amending budgets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 21 Transfers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 22 Carryover of appropriations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 23 Anticipated implementation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Chapter 7: CONTRIBUTIONS AND REIMBURSEMENTS ## 24 Determination of contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 25 Schedule for payment of contributions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 26 Early financing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 27 Reimbursement of prefinancing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 28 Management by ATHENA of expenditure not included in common costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 29 Interest on late payment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Chapter 8: IMPLEMENTATION OF EXPENDITURE ## 30 Principles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 31 Common costs incurred in preparation for, or further to, operations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 32 Operational common costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Chapter 9: FINAL DESTINATION OF EQUIPMENT AND INFRASTRUCTURE FINANCED IN COMMON ## 33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Chapter 10: ACCOUNTING AND INVENTORY ## 34 Principles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 35 Accounting for operational common costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 36 Consolidated accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Chapter 11: AUDIT AND PRESENTATION OF ACCOUNTS ## 37 Regular reports to the Special Committee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 38 Conditions for the exercise of controls . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 39 External auditing of the accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 40 Internal auditing of the accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 41 Annual presentation of accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 42 Presentation of the accounts of an operation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Chapter 12: LEGAL LIABILITY ## 43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 44 Review and revision . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 45 Final provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 46 Taking of effect . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 47 Publication . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Signature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Annex I COMMON COSTS BORNE BY ATHENA WHENEVER THEY ARE INCURRED . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Annex II OPERATIONAL COMMON COSTS RELATING TO THE PREPARATORY PHASE OF AN OPERATION BORNE BY ATHENA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## III-A OPERATIONAL COMMON COSTS RELATIVE TO THE ACTIVE PHASE OF OPERATIONS ALWAYS BORNE BY ATHENA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 1.1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 1.2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## III-B OPERATIONAL COMMON COSTS RELATING TO THE ACTIVE PHASE OF A SPECIFIC OPERATION, BORNE BY ATHENA WHEN THE COUNCIL SO DECIDES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## III-C OPERATIONAL COMMON COSTS BORNE BY ATHENA WHEN REQUESTED BY THE OPERATION COMMANDER AND APPROVED BY THE SPECIAL COMMITTEE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Annex IV OPERATIONAL COMMON COSTS RELATIVE TO THE WINDING-UP OF AN OPERATION, BORNE BY ATHENA . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . --- Source: https://www.legislation.gov.uk/eudn/2008/975 (the official version) Page: https://openlegislation.uk/eu-decision-2008-975 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.