{
  "url": "https://openlegislation.uk/eu-regulation-2005-643/introduction",
  "json_url": "https://openlegislation.uk/eu-regulation-2005-643/introduction.json",
  "legislation": "eur/2005/643",
  "legislation_title": "Commission Regulation (EC) No 643/2005 of 27 April 2005 repealing Commission Regulation (EC) No 2909/2000 on the accounting management of the European Communities’ non-financial fixed assets",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2005-643",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Commission Regulation (EC) No 643/2005\nof 27 April 2005\nrepealing Commission Regulation (EC) No 2909/2000 on the accounting management of the European Communities’ non-financial fixed assets\nTHE COMMISSION OF THE EUROPEAN COMMUNITIES,\nHaving regard to the Treaty establishing the European Community,\nHaving regard to Council Regulation (EC, Euratom) No 1605/2002 of 25 June 2002 on the Financial Regulation applicable to the general budget of the European Communities, and in particular Article 133(1) thereof,\nWhereas:\n(1)\nCommission Regulation (EC) No 2909/2000 of 29 December 2000 on the accounting management of the European Communities’ non-financial fixed assets lays down accounting rules and methods regarding non-financial fixed assets in accordance with the Financial Regulation of 21 December 1977.\n(2)\nThe Financial Regulation of 21 December 1977 has been replaced by Regulation (EC, Euratom) No 1605/2002.\n(3)\nArticle 133 of Title VII of the new Financial Regulation provides that the accounting rules and methods shall be adopted by the Commission’s accounting officer.\n(4)\nThe third subparagraph of Article 181(2) provides that the provisions of Title VII of the Regulation shall be fully effective for the budgetary year 2005.\n(5)\nRegulation (EC) No 2909/2000 should therefore be repealed with effect from 1 January 2005, with the stipulation that it shall continue to apply to accounting operations relating to budgetary years preceding 2005.\nHAS ADOPTED THIS REGULATION:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ L 248, 16.9.2002, p. 1."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ L 336, 30.12.2000, p. 75."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2005/643/introduction",
    "retrieved_at": "2026-11-01T14:54:41.228090+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}