What changed between the draft committee report and the plenary report

Added:Recital 23 a (new): (23a) Customs authorities are the lead authorities for the control of goods entering the Single Market at the Union’s external borders. Effective customs controls are essential to protect consumers and to prevent unfair competition. In particular, the rise of e-commerce and the immense inflow of non-compliant low value parcels to the Single Market, that distorts competition and endangers consumers, pose significant challenges to customs authorities, the level playing field, health and safety of consumers, and the wider EU economy. The reform of the Union Customs Code aims to equip customs authorities with the tools and abilities needed to tackle these challenges. The Union Customs Code established a new digital infrastructure as the primary tool for ensuring a unified and effective European risk management strategy, through increased coordination and the EU Customs Data Hub. This will require adequate and dedicated resources to ensure a successful transition and a high-level performance at full capacity, and robust cybersecurity and resilience. Resources made available under the programme for cooperation between customs authorities and with market surveillance authorities and for the development of the EU Customs Data Hub should be clearly specified in the annual work programmes.

Removed:Recital 28 a (new): (28a) In order to ensure uniform conditions for the implementation of this programme through annual or multiannual work programmes, implementing powers should be conferred on the Commission. Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council1a. The examination procedure should apply for the adoption of implementing acts relating to programmes with substantial implications. / 1a Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by the Member States of the Commission's exercise of implementing powers (OJ L 55, 28.2.2011, p. 13, ELI: http://data.europa.eu/eli/reg/2011/182/oj)

Added:Recital 24: (24) Union tax policy plays a key role in the seamless functioning of the competitive internal market. It supports consistent tax practices across Member States, fostering a level playing field and minimising barriers to cross-border trade. Union tax policy does not only combat fragmentation and discrimination but also safeguards the financial interests of the Union and its Member States, promoting fair economic growth and encouraging investment within a competitive framework. Tax policy also contributes to the EU’s climate and environmental objectives. Preventing and fighting tax fraud, VAT fraud, tax evasion, tax avoidance and harmful tax practices, including aggressive tax planning and double non-taxation, through enhanced cooperation and exchange of information is crucial for safeguarding those interests, alignment with the Union's wider objectives and maintaining the trust of citizens and businesses in the integrity of the internal market. At a time when both national and EU budgets are under pressure due to global instability and rising costs, protecting national and the Union’s financial interest and combatting public revenue losses due to tax and customs fraud should remain a key policy priority. An efficient functioning of the Single Market also requires simplification of tax systems and digitalisation of public administrations to improve transparency and consistency, thereby promoting a competitive economic environment across Member States. The functioning of Union …

Removed:Recital 29: (29) Europe must protect its security interest, including economic, financial, technological and digital, against suppliers which could pose a security or sovereignty risk to the Union, through the potential interference from third countries. It is therefore necessary to reduce the risk of one-sided or persisting dependency on high-risk suppliers in the internal market, including in the ICT supply chain, as they could have serious potential negative impacts on security for consumers, users and companies across the Union and the Union’s critical infrastructure in terms of the integrity of data and services as well as the availability of service. Protective restrictions or actions should be based on a proportionate risk assessment and associated mitigation measures as defined in the Union policies and laws. In this context the programme should contribute to reinforcing the security of digital solutions in the customs, market surveillance, tax and financial areas developed at national and Union levels.

Added:Recital 25: (25) In line with the established and future legal commitments at Union level, it is crucial to continue developing and operating Union components of digital solutions in the customs, taxation and market surveillance fields, including the EU Customs Data Hub. Those common components are essential for establishing a modern and efficient Customs Union and tax systems, for enhancing cooperation between national authorities and Union institutions, and for strengthening the preparedness, resilience and economic security of the Single Market. They contribute to enhancing the Union’s competitiveness at global level, supporting European businesses and ensuring the protection of consumers at Union level.

Removed:Recital 31: (31) Article 325 TFEU requires the Union and the Member States to counter fraud, corruption and any other illegal activities affecting the financial interests of the Union. The Union should support activities in those fields. In accordance with Council Regulation (EC) No 515/9725 and Council Decision 2009/917/JHA26 the Union is to support mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission, and Union bodies and agencies, including the EPPO, where appropriate, in respect of those Member States participating in enhanced cooperation pursuant to Council Regulation (EU) 2017/1939, to ensure the correct application of the law on customs, tax and agricultural matters. That support covers not only anti-fraud activities in relation to combating customs fraud and tax fraud, but also in relation to illicit trade in the fields of safety and security, health and the protection of the environment and is provided to a number of operational activities. Those include the Anti-Fraud Information System (AFIS), an information technology platform which consists of a set of applications operated under a common information system, managed by the Commission. That common information system comprising AFIS and IMS requires stable and predictable financing over the years in order to ensure its sustainability, which should be made available under the programme, given the Commission’s legal obligations in that respect and the…

Added:Recital 26: (26) The programme should enable the continuation of the Customs programme including customs control equipment support interventions deployed in the 2021-2027 period by the Customs Control Equipment Instrument, and the Fiscalis programme and their predecessors. The content and scope of the Fiscalis component should be maintained, given its proven success in supporting national tax cooperation and digital infrastructure. In that respect, the programme should enable the continuation of supporting the work of the customs and tax authorities not only by ensuring a solid digital customs and tax environment but also by reinforcing expert networks, the sharing of know-how and good practices, as well as by complementing the national efforts for training customs, market surveillance, law enforcement and tax officials and professionals with Union level solutions. In that sense, the programme should support the continued collaboration and cooperation between the national customs authorities as well as between national tax authorities and their cooperation with the Commission, Union bodies and agencies, and with other national authorities, and their digital, administrative, human and operational capacity building (development and operation of electronic systems and digital solutions and tools, equipment, infrastructure, training, innovation, studies, evaluations, etc.). The importance of ensuring adequate and equivalent results of customs controls, – amongst other aspects – calls for the…

Removed:Recital 33: (33) In line with the Commission’s commitment to ensure the coherence and simplification of funding programmes, set out in its Communication of 11 February 2025 on ‘The road to the next multiannual financial framework’28 , resources should be shared with other Union funding instruments if the actions envisaged under the programme pursue objectives that are common to various funding instruments, excluding double financing.

Added:Recital 28: (28) In accordance with Regulation (EU, Euratom) 2024/2509, the work programmes and the call documents are the appropriate place to set out more technical and policy implementation details for the budget across the set of policies supported by the programme, including specific eligibility and award criteria depending on the instrument of budget implementation, whether grant or procurement, and the specific policy objectives pursued. In order to ensure transparency and facilitate monitoring and evaluation, the work programmes should clearly demonstrate Union added value, and identify prioritisation choices, expected trajectories and indicative milestones for implementation. In accordance with Article 136 of the Financial Regulation, security requirements should be applied. Restrictions to high-risk suppliers should apply according to the relevant applicable provisions.

Added:Recital 28 a (new): (28a) The power to adopt acts in accordance with Article 290 of the TFEU should be delegated to the Commission in respect of supplementing this Regulation by adopting work programmes. It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level, and that those consultations be conducted in accordance with the principles laid down in the Interinstitutional Agreement on Better Law-Making of 13 April 2016. In particular, to ensure equal participation in the preparation of delegated acts, the European Parliament and the Council receive all documents at the same time as Member States' experts, and their experts systematically have access to meetings of Commission expert groups dealing with the preparation of delegated acts.

Added:Recital 29: (29) Europe must protect its security interest, including economic, financial, technological and digital, against suppliers which could pose a security or sovereignty risk to the Union, through the potential interference from third countries. It is therefore necessary that, for security reasons and in accordance with Union law, eligibility restrictions apply to high-risk suppliers, in order to reduce the risk of one-sided or persisting dependency on high-risk suppliers in the internal market, including in the ICT supply chain, as they could have serious potential negative impacts on security for consumers, users and companies across the Union and the Union’s critical infrastructure in terms of the integrity of data and services as well as the availability of service. This restriction should be based on a proportionate risk assessment and associated mitigation measures as defined in the Union policies and laws. In this context, the programme should contribute to reinforcing the security of customs control and scanning equipment, and digital solutions in the customs, market surveillance, tax and financial areas developed at national and Union levels.

Added:Recital 31: (31) Article 325 TFEU requires the Union and the Member States to counter fraud, corruption and any other illegal activities affecting the financial interests of the Union. The Union should support activities in those fields. In accordance with Council Regulation (EC) No 515/97[1] and Council Decision 2009/917/JHA[2] the Union is to support mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission, and Union bodies and agencies, including the EPPO, where appropriate, in respect of those Member States participating in enhanced cooperation pursuant to Council Regulation (EU) 2017/1939, to ensure the correct application of the law on customs, tax and agricultural matters. That support covers not only anti-fraud activities in relation to combating customs fraud and tax fraud, but also in relation to illicit trade in the fields of safety and security, health and the protection of the environment and is provided to a number of operational activities. Those include the Anti-Fraud Information System (AFIS), an information technology platform which consists of a set of applications operated under a common information system, managed by the Commission, aimed to exchange fraud-related information between the competent national and EU administrations in a timely and secure manner and to store and analyse relevant data. That common information system comprising AFIS and IMS, dedicated to report to the Commission irr…

Added:Recital 32: (32) Third countries which are members of the European Economic Area (‘EEA’) may participate in the programme in the framework of the cooperation established under the Agreement on the EEA[1], which provides for the association to the programmes on the basis of a decision adopted under that Agreement. Third countries may also participate on the basis of other legal instruments. Third countries should be required to grant the necessary rights and access required for the authorising officer responsible, OLAF and ECA to comprehensively exercise their respective competences. To ensure a fair balance of overall costs, the financial contributions of all third countries participating in the programme will be set out in the association agreements for participation and establish both an operational contribution and a participation fee. The financial contributions should be calculated following a GDP-based approach, which ensures financial contributions are fair, proportionate and predictable, while reflecting each country’s income level as well as its geographical and political proximity to the Union.

Added:Recital 33: (33) In line with the Commission’s commitment to ensure the coherence and simplification of funding programmes, as set out in its Communication of 11 February 2025 on ‘The road to the next multiannual financial framework’[1], resources should be shared with other Union funding instruments if the actions envisaged under the programme pursue objectives that are common to various funding instruments, excluding double financing.

Recital 33 a (new): (33a) Actions under the programme should ensure coherence in the use of the Union’s resources supporting tax policy and its proper implementation in line with the Commission's legal obligations in the Union tax acquis. Through the development, continued operation and modernisation of the key digital infrastructures for taxation, enhanced cooperation and capacity building, the programme should further improve the capabilities of the Union to deliver a fair and efficient tax system. Such support should be linked to measurable improvements in tax compliance, reductions in VAT gaps and strengthened cross-border fraud detection capacity. The allocation of IT funding should follow transparent and risk-based criteria.

Change 3

Added:Recital 33 b (new): (33b) The complementarity between the programme and other Union instruments should not come at the expense of the traceability of expenditure or of the prerogatives of the budgetary authority. The contribution of the programme to jointly financed operations should remain explicitly identifiable at all stages of the budgetary cycle and should be duly reflected in the Programme Performance Statement.

Recital 34: (34) Since the objectives of this Regulation, namely to deepen and enhance the well-functioning of a competitive Single Market and a strong Customs Union, and to protect the financial and economic interests, security and the safety of the Union and its Member States, cannot be sufficiently achieved by the Member States alone but can rather, by reason of legal obligation, scale and effects of the action, be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union. In accordance with the principle of proportionality as set out in that Article, this Regulation does not go beyond what is necessary in order to achieve those objectives.

Change 4

Removed:Article 1 – paragraph 1: This Regulation establishes the Single Market and Customs Programme (the ‘programme’) and lays down the objectives of the programme, its budget for the period from 1 January 2028 to 31 December 2034, the forms of Union funding and the rules for providing such funding. The duration of the programme is aligned to the duration of the MFF.

Added:Recital 37 a (new): (37a) It is essential that the provisions of this Regulation as well as its governance arrangements are conducive to proper decision-making by the budgetary authority and to appropriate parliamentary oversight. In particular, in line with Article 47(2) of the Financial Regulation, any specification of the programme’s internal architecture should be duly reflected in the budget nomenclature through the introduction of corresponding chapters and budget lines.

Removed:Article 2 – paragraph 1 – point 2: (2) ‘customs authorities’ means customs authorities as defined in Article 5, point (1), of Regulation (EU) No 952/2013 of the European Parliament and of the Council29 or the equivalent bodies in the third countries participating in the programme.

Added:Recital 37 b (new): (37b) The implications of this Regulation for the Union budget have been assessed1a pursuant to Article 310(4) of the TFEU. Sufficient financial and human resources should be provided for its implementation, while considering the impact of the financing on other Union programmes or policies and ensuring its compatibility with the multiannual financial framework, the system of own resources and the corresponding interinstitutional agreement, as well as with the budgetary principles laid down in Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council1b. / 1a Pro memoria: Budgetary assessment of the European Parliament’s Committee on Budgets of 25 June 2026 on the proposal for a Regulation of the European Parliament and of the Council establishing the Single Market and Customs Programme for the period 2028-2034 and repealing Regulations (EU) 2021/444, (EU) 2021/690, (EU) 2021/785, (EU) 2021/847 and (EU) 2021/1077 (COM(2025)0590) / 1b Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council of 23 September 2024 on the financial rules applicable to the general budget of the Union (OJ L, 2024/2509, 26.9.2024, ELI: http://data.europa.eu/eli/reg/2024/2509/oj)

Removed:Article 3 – paragraph 1: 1. The general objectives of the programme are to deepen and enhance the functioning of the Single Market and the Customs Union, to protect and empower citizens, consumers and businesses, to foster competitiveness, a level playing field and fair competition in the Union, support safety, security, and protect the financial and economic interests of the Union and its Member States, with a design fostering flexibility, simplification and synergies, while ensuring a high level of predictability, transparency and accountability, and supporting the Union’s horizontal policy mainstreaming priorities.

Added:Article 2 – paragraph 1 – point 2: (2) ‘customs authorities’ means customs authorities as defined in Article 5, point (1), of Regulation (EU) No 952/2013 of the European Parliament and of the Council29 or the equivalent bodies in the third countries participating in the programme;

Removed:Article 3 – paragraph 2 – point a: (a) to promote the interests of consumers and ensuring a high level of consumer protection and product safety, empower and educate consumers, investors, civil society representatives, and businesses by providing information, guidance and advice and support financial and digital literacy, enabling them to make informed decisions, and ensure that all consumers have access to efficient redress mechanisms, can fully exercise their consumer rights and reap the full benefits of the Single Market, and to support representative organisations in their participative role;

Added:Article 2 – paragraph 1 – point 8: (8) ‘market surveillance’ means market surveillance as defined in Article 3, point (3), of Regulation (EU) 2019/1020;

Added:Article 2 – paragraph 1 – point 9: (9) ‘market surveillance authority’ means market surveillance authority as defined in Article 3, point (4), of Regulation (EU) 2019/1020;

Added:Article 3 – paragraph 1: 1. The general objectives of the programme are to deepen and enhance the functioning of the Single Market and the Customs Union, to protect and empower citizens, consumers and businesses by enforcing Union law, promoting standard setting, to foster competitiveness, sustainable growth and fair competition in the Union, ensure safety, security, and protect the financial and economic interests of the Union, its Member States and its citizens, with a design fostering flexibility, simplification and synergies, while ensuring a high level of predictability, transparency and accountability, supporting the Union’s horizontal policy mainstreaming priorities and placing EU added value at its core.

Added:Article 3 – paragraph 2 – point -a a (new): (-aa) to contribute to the completion of and improve the functioning of the Single Market and promote a competitive, fair and sustainable economy by fostering legal certainty and a level playing field, facilitating market access, reducing fragmentation and contributing to remove and prevent unjustified barriers and unnecessary administrative burden and to support the uniform and effective implementation and enforcement of Union law, including digital rules, relating to the Single Market, inter alia through strengthened market surveillance to ensure a high level of consumer protection and that only safe and compliant products, including products sold online, are made available in the Union market;

Added:Article 3 – paragraph 2 – point -a b: (-ab) to support the Customs Union, national customs authorities and the EU Customs Authority working together and acting as one in achieving their mission and contributing to Europe’s economic security; to ensure effective development and management of the EU Customs Data Hub; to support the detection and control capabilities of customs authorities, particularly in light of the increase of distance sales and e-commerce, and to ensure effective and coordinated customs controls and market surveillance, ensuring a high level of consumer protection, product conformity and safety;

Added:Article 3 – paragraph 2 – point a: (a) to empower consumers, investors, economic operators, civil society representatives, businesses and authorities at all levels of government to fully and easily access the opportunities of the Single Market and make informed decisions, including by providing information, guidance, services and advice, and supporting financial and digital literacy; to promote the interests of consumers and ensure a high level of consumer protection, product safety, fairness and trust in the internal market; to support the effective implementation and uniform enforcement of consumer protection rules in the Union, and ensure that all consumers, including the most vulnerable, have full access to efficient redress mechanisms and adequate information on markets and consumers rights and to support representative organisations in their participative role; to combat unfair commercial practices and to promote sustainable consumption;

Article 3 – paragraph 2 – point b: deleted

Change 5

Removed:Article 3 – paragraph 2 – point b a (new): (ba) to improve the functioning of the Single Market and promote competitiveness, social fairness and sustainable growth, by facilitating the removal of unjustified barriers and reduce fragmentation, support the implementation end enforcement of Union law in the areas of the Single Market, including by supporting effective and strengthened market surveillance throughout the Union, with a view to ensuring that only safe and compliant products offering a high level of protection of consumers and other end-users are made available on the Union market, and fostering legal certainty, a level playing field and fair governance of the Single Market;

Added:Article 3 – paragraph 2 – point c: (c) to facilitate harmonised standard-setting and reinforce the development of European and international standards, including high-quality international financial and non-financial reporting and auditing standards; to support business compliance with Union regulations; to enable the inclusive and balanced participation of all relevant stakeholders in setting up standards; to ensure the effective design, uniform interpretation and implementation as well as the enforcement of Union law and monitoring of market fragmentation risks, also in relation with the verification of the conformity with the EU acquis by acceding countries, candidate countries and potential candidates;

Removed:Article 3 – paragraph 2 – point c: (c) to facilitate harmonised standard-setting and reinforce the development of European and international standards, to enable the participation of all relevant stakeholders in setting up standards, to ensure the effective design, uniform interpretation and implementation as well as the enforcement of Union law and monitoring of market fragmentation risks, also in relation with the verification of the conformity with the EU acquis by acceding countries, candidate countries and potential candidates;

Added:Article 3 – paragraph 2 – point e: (e) to protect the Union’s and its Member States’ economic, financial and other interests by preventing and combating national and cross-border fraud including tax and customs fraud, corruption and other illegal activities, including money laundering or any types of conflict of interest, risks related to expenditure, revenue and assets, as well as reputational risks, by supporting the functioning of the EU anti-fraud architecture and Member States’ technical and operational investigation capacities, including the development of digital, data-driven and innovative anti-fraud analytical tools, and their digital interoperability, and to support cooperation activities, including for reporting irregularities, information exchange, and investigations between Member States, and between Member States and the Commission, and Union bodies and agencies;

Removed:Article 3 – paragraph 2 – point d: (d) to support the Customs Union, customs authorities and the EU Customs Authority working together and acting as one in achieving their mission and contributing to Europe’s economic security, to ensure effective and coordinated customs controls and market surveillance, and a high level of consumer protection, product conformity and safety;

Added:Article 3 – paragraph 2 – point e a (new): (ea) to support a fair and efficient tax system in the Union through tax policy and the proper implementation of Union law on taxation, by strengthening cooperation, information exchange and the interoperability of Union and national taxation systems through digitalisation and improved administrative capacity of authorities; to improve the taxation systems and tax collection with a view to deliver fair taxation outcomes for citizens and business, enhance Europe’s competitiveness, and protect the Union’s and its Members States’ financial and economic interests from tax fraud in particular VAT fraud, tax evasion, and tax avoidance and profit shifting;

Removed:Article 3 – paragraph 2 – point e: (e) to protect the Union’s and its Member States’ economic, financial and other interests from fraud, corruption and other illegal activities, including risks related to expenditure, revenue and assets, as well as reputational risks, support Member States’ technical and operational investigation capacities, cooperation and activities, including for reporting irregularities, facilitate information exchange, and investigations between Member States, and between Member States and the Commission, and Union bodies and agencies, to support the prevention, detection and reduction of tax and customs fraud and other illegal activities;

Added:Article 3 – paragraph 2 – point f: deleted;

Removed:Article 3 – paragraph 2 – point e a (new): (ea) to support tax policy and the implementation of Union law relating to taxation, and to improve the taxation systems and tax collection with a view to enhancing Europe’s competitiveness, and protecting the Union’s and its Members States’ financial and economic interests from tax fraud, tax evasion and tax avoidance, and to improve tax collection;

Added:Article 3 – paragraph 2 – point g: (g) to provide high-quality, reliable relevant and comparable official European statistics in a timely and impartial manner and in accordance with the quality criteria laid down in Article 12(1) of Regulation (EC) No 223/2009, as set out in the Annex to this Regulation;

Removed:Article 3 – paragraph 2 – point f: deleted

Added:Article 3 – paragraph 2 a (new): 2a. The programme has the following horizontal objectives: / (a) to foster cooperation and facilitate exchange of information among national authorities, and between Member States national authorities, the Commission and other Union bodies and agencies in all programme areas, including the preparedness and the economic security of the Single Market, and its response to crises; / (b) to design, deploy, implement, run, maintain and support Union-level digital solutions and support the connection of IT systems and their interoperability, enabling in particular the exchange of data necessary for authorities to fulfil their obligations and to avoid duplicate reporting requirements; to ensure Union sovereignty including by promoting and developing digital services and tools, including based on open source and user-friendliness; / (c) boost the human, operational, technical, and administrative capacities of, and where relevant supporting mutual assistance between, national authorities, including customs, law enforcement, consumer protection, market surveillance, administrative and tax authorities, among other means through the use of digital implementation tools, human capacity building, skills development, training activities and technical equipment; / (d) to improve the understanding of the Single Market and its challenges by supporting data collection and acquisition activities, research, analyses and improve evidence-based and digital-ready policy making as well as mutualising p…

Removed:Article 3 – paragraph 2 a (new): 2a. The programme has the following horizontal objectives: / (a) to foster cooperation among Member States national authorities, and between Member States national authorities, the Commission and other Union bodies and agencies in all programme areas, including / (i) the preparedness and the economic security of the Single Market, and its response to crises; / (ii) designing, deploying, implementing, running, maintaining and supporingt the common components of Union-level digital solutions and support the connection to them; and / (iii) boosting the operational, technical, and administrative capacities of, and where relevant supporting mutual assistance between, national authorities, including customs, law enforcement, consumer protection, market surveillance and tax authorities; / (b) to improve evidence-based and digital-ready policymaking, and the use of digital implementation tools, as well as mutualising public data, to support the specific objectives set out in points (a) to (e);

Article 3 – paragraph 3: 3. The programme shall support the implementation of Union-level legal obligations relating to Single Market resilience and implementation tools, market surveillance, product conformity, standards, public procurement, intellectual property rights, competition policy, financial services policy, anti-money laundering, Union restrictive measures, company and corporate governance law, consumer policy, European statistics, customs legislation, taxation, and anti-fraud, as well as other actions pursuing the general and specific objectives referred to in paragraphs 1, 2 and 2a.

Change 6

Removed:Article 4 – paragraph 1 a (new): 1a. Within the amount referred to in paragraph 1 the following indicative amounts shall be allocated to the following objectives: / (a) EUR 1 844 901 to the objective referred to in Article 3(2), points (a), (ba) and (c); / (b) EUR 2 721 700 to the objective referred to in Article 3(2), point (d) / (c) EUR 362 721 to the objective referred to in Article 3(2), point (e); / (d) EUR 475 402 to the objective referred to in Article 3(2), point (ea); / (e) EUR 833 448 to the objective referred to in Article 3(2), point (g);

Added:Article 4 – paragraph 1: 1. The programme envelope for the implementation of Regulation for the period 2028-2034 shall be EUR 6 871 148 000 in current prices (EUR 6 100 000 000 in 2025 prices);

Removed:Article 4 – paragraph 1 b (new): 1b. In order to respond to unforeseen situations or to new developments and needs, the Commission may, within the annual budgetary procedure, deviate from the amounts referred to in paragraph 11a up to a maximum of 5 %. The Commission is empowered to adopt delegated acts in accordance with Article 11a to amend the indicative amounts set out in paragraph 1a if it proves necessary to exceed them.

Added:Article 4 – paragraph 1 a (new): 1a. Within the amount referred to in paragraph 1 and taking into account the general and horizontal objectives as referred to in Article 3(1) and Article 3(2a), the following indicative amounts shall be allocated as follows: / (a) EUR 2 032 053 215 to the objective referred to in Article 3(2), points (a), (-aa) and (c); / (b) EUR 2 997 894 798 to the objective referred to in Article 3(2), point (-ab); / (c) EUR 399 529 485 to the objective referred to in Article 3(2), point (e); / (d) EUR 523 645 215 to the objective referred to in Article 3(2), point (ea); / (e) EUR 918 025 287 to the objective referred to in Article 3(2), point (g);

Removed:Article 4 – paragraph 1 c (new): 1c. The additional financial resources in Article 5 shall be implemented in accordance with the indicative distribution set out in paragraph 1a, on a pro-rata basis;

Added:Article 4 – paragraph 4: 4. The financial envelope referred to in paragraph 1 of this Article and the amounts of additional resources referred to in Article 5 may also be used for technical and administrative assistance for the implementation of the programme, such as preparatory, monitoring, control, audit and evaluation activities, corporate information technology systems and platforms, information, communication and visibility activities, including corporate communication necessary for programme awareness and beneficiary information on the political priorities of the Union, and all other technical and administrative assistance or staff-related expenses incurred by the Commission for the management of the programme. In order to ensure maximum availability of the programme to finance actions covered by the objectives of the programme, the total costs of administrative and technical support shall not exceed 5 % of the value of the financial envelope referred to in paragraph 1 of this Article.

Removed:Article 4 – paragraph 4: 4. The financial envelope referred to in paragraph 1 of this Article and the amounts of additional resources referred to in Article 5 may also be used for technical and administrative assistance for the implementation of the programme, such as preparatory, monitoring, control, audit and evaluation activities, corporate information technology systems and platforms, information, communication and visibility activities, including corporate communication on the political priorities of the Union, and all other technical and administrative assistance or staff-related expenses incurred by the Commission for the management of the programme. In order to ensure maximum availability of the programme to finance actions covered by the objectives of the programme, the total costs of administrative and technical support shall not exceed 5 % of the value of the financial envelope referred to in paragraph 1.

Added:Article 5 – paragraph 1 a (new): 1a. The allocation and implementation of the external assigned revenue as referred to in paragraph 1 of this Article shall be monitored and the Commission shall publish, alongside each annual work programme, a comprehensive overview of all external assigned revenues expected to be mobilised, their origin and their allocated use.

Added:Article 6 – paragraph 1: 1. The programme shall be implemented in synergy with other Union programmes. An action that has received a Union contribution from another programme may also receive a contribution under this programme. The rules of the relevant Union programme shall apply to the corresponding contribution, or a single set of rules may be applied to all contributions and a single legal commitment may be concluded. If the Union contribution is based on eligible cost, the cumulative support from the Union budget shall not exceed the total eligible costs of the action and may be calculated on a pro-rata basis in accordance with the documents setting out the conditions for support. The Commission shall address synergies between the programme and other Union programmes in the Programme Performance Statement set out in Article 41 (3) (h) of Regulation (EU, Euratom) 2024/2509 and in relevant programming and reporting documents.

Article 7 – title: Participation of third countries in the programme

Change 7

Removed:Article 9 – paragraph 2 – point b: (b) entities established in a third country associated to the Programme;

Added:Article 7 – paragraph 1 – introductory part: 1. The programme may be opened to the participation of the following third countries through full or partial participation, in accordance with the objectives laid down in Article 3 and in accordance with the relevant international agreements or any decisions adopted under the framework of those agreements and applicable to:

Removed:Article 9 – paragraph 2 – point d: (d) other entities established in a country which is not associated to the programme, as listed in the work programme, where the funding of such entities is essential for implementing the action and contributes to the objectives laid down in Article.

Added:Article 7 – paragraph 2 – subparagraph 1 – point e: (e) ensure the protection of security, defence and public order interests and, where relevant, the strategic autonomy of the Union and its Member States.

Removed:Article 9 – paragraph 6 a (new): 6a. For actions regarding European statistics, the following legal entities shall be eligible: / (a) bodies operating in the field of statistics other than the national statistical institutes and other national authorities as referred to in Article 5(2) of Regulation (EC) No 223/2009, for actions supporting collaborative networks, as referred to in Article 15 of Regulation (EC) No 223/2009; / (b) non-profit making entities which are independent of industry, commercial and business or other conflicting interests, and have as their primary objectives and activities the promotion and support of the implementation of the European statistics Code of Practice referred to in Article 11 of Regulation (EC) No 223/2009 or the implementation of new methods of production of European statistics aiming to achieve efficiency gains and quality improvements at Union level.