The revenue of ESA derives from a contribution by the EU general budget.
ESA’s present financial situation results from the 1960 Council decision to postpone indefinitely the introduction of a charge on transactions (contracts for the purchase of nuclear materials by EU utilities), which had been intended to cover ESA’s operating costs.
The European Commission adopts ESA’s budget, transfers the contribution, and directly covers some of its administrative needs.
For its financial operations, ESA applies the relevant provisions of its statutes and of the EU Financial Regulation as well as the accounting rules and methods established by the European Commission.
Regulation (EU, Euratom) 2018/1046 on the financial rules applicable to the general budget of the Union; Article 68 of the EU Financial Regulation stipulates its applicability to the implementation of the budget for ESA. EUR-Lex - L:2018:193:TOC - EN - EUR-Lex (europa.eu), EU budget | European Union (europa.eu)
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