# 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

## Preamble

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having 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 [^1] , and in particular Article 133(1) thereof,

Whereas:

**(1)** Commission Regulation (EC) No 2909/2000 of 29 December 2000 on the accounting management of the European Communities’ non-financial fixed assets [^2] lays down accounting rules and methods regarding non-financial fixed assets in accordance with the Financial Regulation of 21 December 1977.

**(2)** The Financial Regulation of 21 December 1977 has been replaced by Regulation (EC, Euratom) No 1605/2002.

**(3)** Article 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.

**(4)** The 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.

**(5)** Regulation (EC) No 2909/2000 should therefore be repealed with effect from 1 January 2005, with the stipulation that it shall continue to apply to accounting operations relating to budgetary years preceding 2005.

HAS ADOPTED THIS REGULATION:

## **Article 1**

Regulation (EC) No 2909/2000 is hereby repealed.

It shall, however, continue to apply to accounting operations relating to budgetary years preceding 2005.

## **Article 2**

This Regulation shall enter into force on the third day following its publication in the *Official Journal of the European Union* .

It shall apply from 1 January 2005.

## Final provisions

This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 27 April 2005. *For the Commission* Dalia GRYBAUSKAITĖ *Member of the Commission*

[^1] [OJ L 248, 16.9.2002, p. 1](http://publications.europa.eu/resource/oj/JOL_2002_248_R_TOC) .

[^2] [OJ L 336, 30.12.2000, p. 75](http://publications.europa.eu/resource/oj/JOL_2000_336_R_TOC) .

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