On the proposal for a regulation of the European Parliament and of the Council amending Regulation (EU) 2023/956 as regards the extension of its scope to downstream goods and anti-circumvention measures

2.Underlines that the additional revenue would be covered by the Council decision, proposed by the Commission in December 2025, on the system of own resources and would constitute, though modest in volume, genuine, ‘fresh’ and additional revenue, as repeatedly called for in Parliament’s April 2026 interim report on the proposal for the MFF for 2028-2034;

3.Strongly encourages potential further extensions of the scope of the CBAM Regulation in the future, such as an extension of its scope to downstream products; stresses that such scope extensions would automatically broaden the base for CBAM-own resources without requiring further changes to the Council Decision on Own Resources; re-affirms, in this context, that any future revision of the scope or definition of the CBAM Regulation’s sectors and products should follow a strict environmental rationale, on the basis of its environmental effectiveness, implications for EU competitiveness in the global markets, administrative feasibility and innovation capacity; concludes, therefore, that decisions regarding the scope of the CBAM Regulation should not be driven primarily by revenue considerations; emphasises, nevertheless, that an expanded scope, as well as higher CO2 prices, would, all else being equal, lead to higher levels of public income in a domain of exclusive EU competence;

4.Takes note of the necessary additional operational commitment appropriations, as indicated in the Legislative Financial Statement (LFS), amounting to EUR 5 million above the programmed amount for the CBAM line in 2027; reiterates its long-standing position that new tasks and responsibilities should, in principle, be financed by fresh resources; deplores the limited margins available under Heading 3 and Heading 7 of the MFF for 2027; recalls that any redeployments are subject to confirmation as part of the annual budgetary procedure;

5.Takes note of the indicative figures for operational and administrative costs in the LFS, broken down by year, for the 2028-2034 MFF period; considers that these are tangible implications that must be integrated into the budget lines for actions financed under the Commission’s prerogatives under the new Headings 2 and 4, respectively; regrets, in this context, the fact that the LFS does not distinguish, more explicitly, the number of staff members required to cover the tasks related to the extension of the Regulation’s scope to downstream goods from the total number of staff members necessary for the implementation of the CBAM Regulation; assumes, therefore, that the additional tasks are to be covered by existing and already planned numbers of staff members;

6.Is aware of the inherent link between the revision of the CBAM Regulation and the introduction of a temporary decarbonisation fund, which is subject to a separate, dedicated budgetary assessment;

7.Recalls that the amendments or compromises made in the course of the negotiations must not lead to any provisions contradicting Parliament’s established position on the use of CBAM revenue as an own resource; considers it necessary, therefore, to take part in any further negotiations, including the trilogues, in order to monitor consistency with Parliament’s position on own resources and other pertinent budget-related provisions, and to ensure that the final agreement is compatible with the current MFF and Parliament’s position on the 2028-2034 MFF;

8.Acknowledges that any substantive changes in the governance of the implementation and enforcement of the CBAM Regulation, such as those related to penalties for non-compliance, would be beyond the scope of the present initiative; insists, therefore, that in the light of the planned revision of the CBAM Regulation, the proceeds of such penalties must be considered as general revenue for the EU budget;

9.Strongly reiterates the crucial need for sustainable, transparent, predictable and resilient revenue for the EU budget that should match the expenditure side, and the strategic priorities and financing needs of the EU; welcomes the Commission’s efforts to identify new own resources and to put forward certain calibrations of traditional own resources; supports the broader ‘basket approach’ proposed by the Commission, and calls on the Council to unblock the stalemate observed since 2020 on a basket of new genuine own resources, in order to reach an amount of own-resources revenue of at least EUR 60 billion per year; recalls Parliament’s position in its April 2026 interim report that the revenue potential of, among others, a digital services levy aimed at major digital platforms, an online gambling and betting services levy, the extension of the scope of the CBAM Regulation and a levy based on a uniform call rate on capital gains from crypto assets should all be explored as possible additional solutions, in order to ensure tax fairness and a revenue level that is commensurate with needs; stresses that expenditure commitments should be aligned with available resources and that long-term budgetary sustainability should remain a guiding principle of the 2028-2034 MFF.