opinion parliamentary committee draft, 14 April 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
Document CONT-PA-786892 · (COM(2025)0590 – C100198/2025 – 2025/0590(COD))
Committee on Budgetary Control · Rapporteur: Dick Erixon
AI:In short
The Committee on Budgetary Control's draft opinion proposes amendments to the Commission's proposal for a regulation establishing the Single Market and Customs Programme for 2028-2034, which merges five existing programmes. The amendments strengthen anti-fraud rules, clarify support for interoperable information systems and cooperation with EPPO, and add an annual reporting obligation to Parliament and the Council. They introduce an intermediate evaluation in 2031 and safeguards for sound financial management, including conditions for simplified funding, unique identifiers for actions, and result-based work programme requirements.
Position. The Committee on Budgetary Control proposes amendments to the Commission's proposal to strengthen governance, accountability and anti-fraud, add annual reporting to Parliament and the Council, introduce an intermediate evaluation in 2031, and add safeguards for sound financial management.
Key points
- The programme consolidates five existing programmes into one framework covering the Single Market, customs cooperation, taxation, anti-fraud and European statistics.
- Amendments add transparency, public accountability and effective budgetary oversight to the funding principles in Recital 2.
- Recital 10 is amended to cover anti-fraud including criminal investigations into fraud and administrative investigations into serious irregularities affecting the Union's financial interests.
- The programme should support digital analysis and forensic tools, fraud prevention and investigation capacity building, and cooperation with the anti-fraud architecture.
- A new definition of 'law enforcement authority' covers police, tax, customs or other authorities competent to take coercive measures for offences under Directive (EU) 2017/1371.
- A new specific objective requires combating fraud affecting the Union's financial interests and giving Member State authorities the tools and expertise to support EPPO investigations.
- A new objective covers interoperable information systems, secure exchange of information on fraud allegations, improved irregularity reporting, and analytical and risk-scoring tools including data-mining.
- Agreements with entities under indirect management must ensure audit and access rights for the Commission, the European Court of Auditors, OLAF and, where applicable, EPPO.
- New Articles 8a and 8b require advance justification for financing not linked to costs or simplified cost options, objective payment conditions, and a unique identifier for each supported action.
- Work programmes must be result-driven, measurable and accountable, with specific indicators, baselines and targets, and must ensure continuity and adequate financing of Union-level digital systems.
- A new Article 11a requires the Commission to send Parliament and the Council an annual report by 30 June on financial implementation, geographical distribution and use of external assigned revenue.
- A new Article 14a requires an intermediate evaluation by three years from entry into force (in 2031) assessing progress, efficiency, relevance and coherence, with findings taken into account in later work programmes.
Who is affected
- Member State customs, tax and law enforcement authorities, which would gain tools and expertise to support EPPO investigations.
- The Commission, which must report annually to Parliament and the Council and carry out an intermediate evaluation in 2031.
- Entities receiving Union funds under indirect management, which must grant audit and access rights to the Commission, the Court of Auditors, OLAF and EPPO.
- Third countries participating in the programme, which must acknowledge EPPO as a competent judicial authority for mutual legal assistance.
Figures and deadlines
- The programme covers the period 2028-2034.
- The intermediate evaluation is due by three years from entry into force, in 2031.
- The annual report on programme implementation must be transmitted by 30 June each year.
Legal basis. Article 325 of the Treaty on the Functioning of the European Union.
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Short justification 180 paragraphs
The proposal for a Regulation establishing the Single Market and Customs Programme (SMCP) for the period 2028–2034 consolidates five existing programmes into a single framework covering the Single Market, customs cooperation, taxation, anti-fraud and European statistics, with the aim of enhancing coherence, flexibility and administrative simplification, and addressing the persistent fragmentation of the current funding landscape in these areas.
Part of the Programme finances large-scale Union IT systems and enforcement infrastructures, while other components consist of cooperation activities, procurement, grants and capacity-building measures. However, the Regulation does not fully anchor at regulatory level certain transparency, reporting and control guarantees that reflect this heterogeneity and the increased importance of enforcement-related actions.
The amendments aim to strengthen the governance, accountability and effectiveness of the SMCP while ensuring that the consolidation of several existing programmes into a single instrument does not weaken financial control, transparency or the protection of the Union’s financial interests.
Additionally, the amendments reinforce the programme’s contribution to protecting the Union budget by strengthening the anti-fraud dimension of the programme. In particular, they clarify the role of the programme in supporting interoperable information systems, structured cooperation mechanisms and analytical tools that improve the prevention, detection and follow-up of fraud affecting the Union’s financial interests, as well as the exchange of information between national authorities and Union bodies including EPPO.
The amendments also improve transparency and democratic oversight by introducing an annual reporting obligation to the European Parliament and the Council. This reporting will provide detailed information on the financial implementation of the Programme, the use of flexible funding tools and derogations from standard budgetary rules, as well as on errors, irregularities, fraud cases, investigations and recovery procedures.
An intermediate evaluation clause is also introduced, requiring the Commission to assess the progress, efficiency, relevance and coherence of the Programme.
Finally, the amendments introduce safeguards to ensure sound financial management. These include conditions for the use of simplified funding methods, improved traceability of Union funding through unique identifiers for supported actions, and reinforced requirements for work programmes to demonstrate cost effectiveness, measurable results, Union added value and alignment with Union policy priorities.
Together, these measures aim to ensure that the programme delivers demonstrable value for money for European taxpayers while maintaining high standards of accountability and protection of the Union’s financial interests.
AMENDMENTS
The Committee on Budgetary Control submits the following to the Committee on the Internal Market and Consumer Protection, as the committee responsible:
Amendment 1
Proposal for a regulation
Read the rest (168 paragraphs)
Recital 2
| Text proposed by the Commission | Amendment |
|---|---|
| (2) In a rapidly changing economic, social and geopolitical environment, recent experience has shown the need for a more flexible multiannual financial framework and Union spending programmes. To that effect, and in line with the objectives of this regulation, the funding should consider the evolving policy needs and Union’s priorities as identified in relevant documents published by the Commission, in Council conclusions and Parliament resolutions while ensuring sufficient predictability for the budget implementation. | (2) In a rapidly changing economic, social and geopolitical environment, recent experience has shown the need for a more flexible multiannual financial framework and Union spending programmes. To that effect, and in line with the objectives of this regulation, the funding should consider the evolving policy needs and Union’s priorities as identified in relevant documents published by the Commission, in Council conclusions and Parliament resolutions while ensuring sufficient predictability, transparency and public accountability, as well as effective budgetary oversight, for the budget implementation. |
Or. en
Amendment 2
Proposal for a regulation
Recital 4
| Text proposed by the Commission | Amendment |
|---|---|
| (4) In accordance with Regulation (EU, Euratom) 2024/2509, Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council4 , Council Regulations (EC, Euratom) No 2988/955 , (EC, Euratom) No 2185/966 and (EU) 2017/19397 , the financial interests of the Union are to be protected through proportionate measures, including the prevention, detection, correction and investigation of irregularities and fraud, the recovery of funds lost, wrongly paid or incorrectly used and, where appropriate, the imposition of administrative sanctions. In accordance with Regulations (EU, Euratom) No 883/2013 and (EC, Euratom) No 2185/96, the European Anti-Fraud Office (OLAF) may carry out investigations, including on-the-spot checks and inspections, with a view to establishing whether there has been fraud, corruption or any other illegal activity affecting the financial interests of the Union. In accordance with Regulation (EU) 2017/1939, the European Public Prosecutor's Office (EPPO) may investigate and prosecute fraud and other illegal activities affecting the financial interests of the Union as provided for in Directive (EU) 2017/1371 of the European Parliament and of the Council8 . In accordance with Regulation (EU, Euratom) 2024/2509, any person or entity receiving Union funds is to fully cooperate in the protection of the Union’s financial interests, to grant the necessary rights and access to the Commission, OLAF, the EPPO and the European Court of Auditors and to ensure that any third parties involved in the implementation of Union funds grant equivalent rights. | (4) In accordance with Regulation (EU, Euratom) 2024/2509, Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council4 , Council Regulations (EC, Euratom) No 2988/955 , (EC, Euratom) No 2185/966 and (EU) 2017/19397 , the financial interests of the Union are to be protected through proportionate measures, including the prevention, detection, correction and investigation of irregularities and fraud, the recovery of funds lost, wrongly paid or incorrectly used and, where appropriate, the imposition of administrative sanctions. In accordance with Regulations (EU, Euratom) No 883/2013 and (EC, Euratom) No 2185/96, the European Anti-Fraud Office (OLAF) may carry out investigations, including on-the-spot checks and inspections, with a view to establishing whether there has been fraud, corruption or any other illegal activity affecting the financial interests of the Union. In accordance with Regulation (EU) 2017/1939, the European Public Prosecutor's Office (EPPO) may investigate and prosecute fraud and other illegal activities affecting the financial interests of the Union as provided for in Directive (EU) 2017/1371 of the European Parliament and of the Council8 . In accordance with Regulation (EU, Euratom) 2024/2509, any person or entity receiving Union funds is to fully cooperate in the protection of the Union’s financial interests, to grant the necessary rights and access to the Commission, OLAF, the EPPO and the European Court of Auditors and to ensure that any third parties involved in the implementation of Union funds grant equivalent rights. In the light of the evolution of the Union’s anti-fraud architecture and the need to enhance its efficiency and coherence, the programme should contribute to strengthening that architecture by enhancing information exchange, reporting consistency and analytical capacities across the Union. To that end, the programme should support interoperable systems, structured cooperation mechanisms and analytical tools that reinforce the prevention, detection and follow-up of fraud affecting the Union budget, improve the exchange of information between national authorities and Union bodies, and operate in full compliance with applicable Union law and data protection requirements. |
| 4 Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council of 11 September 2013 concerning investigations conducted by the European Anti-Fraud Office (OLAF) and repealing Regulation (EC) No 1073/1999 of the European Parliament and of the Council and Council Regulation (Euratom) No 1074/1999 (OJ L 248, 18.9.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/883/oj). | 4 Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council of 11 September 2013 concerning investigations conducted by the European Anti-Fraud Office (OLAF) and repealing Regulation (EC) No 1073/1999 of the European Parliament and of the Council and Council Regulation (Euratom) No 1074/1999 (OJ L 248, 18.9.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/883/oj). |
| 5 Council Regulation (EC, Euratom) No 2988/95 of 18 December 1995 on the protection of the European Communities financial interests (OJ L 312, 23.12.95, p. 1, ELI: http://data.europa.eu/eli/reg/1995/2988/oj). | 5 Council Regulation (EC, Euratom) No 2988/95 of 18 December 1995 on the protection of the European Communities financial interests (OJ L 312, 23.12.95, p. 1, ELI: http://data.europa.eu/eli/reg/1995/2988/oj). |
| 6 Council Regulation (Euratom, EC) No 2185/96 of 11 November 1996 concerning on-the-spot checks and inspections carried out by the Commission in order to protect the European Communities' financial interests against fraud and other irregularities (OJ L 292,15.11.1996, p. 2, ELI: http://data.europa.eu/eli/reg/1996/2185/oj). | 6 Council Regulation (Euratom, EC) No 2185/96 of 11 November 1996 concerning on-the-spot checks and inspections carried out by the Commission in order to protect the European Communities' financial interests against fraud and other irregularities (OJ L 292,15.11.1996, p. 2, ELI: http://data.europa.eu/eli/reg/1996/2185/oj). |
| 7 Council Regulation (EU) 2017/1939 of 12 October 2017 implementing enhanced cooperation on the establishment of the European Public Prosecutor’s Office (‘the EPPO’) (OJ L 283, 31.10.2017, p. 1, ELI: http://data.europa.eu/eli/reg/2017/1939/oj). | 7 Council Regulation (EU) 2017/1939 of 12 October 2017 implementing enhanced cooperation on the establishment of the European Public Prosecutor’s Office (‘the EPPO’) (OJ L 283, 31.10.2017, p. 1, ELI: http://data.europa.eu/eli/reg/2017/1939/oj). |
| 8 Directive (EU) 2017/1371 of the European Parliament and of the Council of 5 July 2017 on the fight against fraud to the Union's financial interests by means of criminal law (OJ L 198, 28.7.2017, p. 29, ELI: http://data.europa.eu/eli/dir/2017/1371/oj). | 8 Directive (EU) 2017/1371 of the European Parliament and of the Council of 5 July 2017 on the fight against fraud to the Union's financial interests by means of criminal law (OJ L 198, 28.7.2017, p. 29, ELI: http://data.europa.eu/eli/dir/2017/1371/oj). |
Or. en
Amendment 3
Proposal for a regulation
Recital 8
| Text proposed by the Commission | Amendment |
|---|---|
| (8) Under the multiannual financial framework for the years 2021 to 2027 laid down in Council Regulation (EU, Euratom) 2020/209311 , the Single Market Programme (‘SMP’) established by Regulation (EU) 2021/690 of the European Parliament and of the Council12 supports the design, implementation and enforcement of Union legislation underpinning the proper functioning of the Single Market, so that it can reach its full potential. The Customs programme established by Regulation (EU) 2021/444 of the European Parliament and of the Council13 and the Fiscalis programme established by Regulation (EU) 2021/847 of the European Parliament and of the Council14 accompany the customs and tax policies in the Union by supporting Union level digital solutions for customs and taxation, project based collaborative activities as well as human competency building activities. In addition, the Customs Control Equipment Instrument established as part of the Integrated Border Management Fund by Regulation (EU) 2021/1077 of the European Parliament and of the Council15 , contributes to increasing the efficient and effective customs controls, essential for the facilitation of legitimate trade, while ensuring sufficient level of protection at the external borders. The Union Anti-Fraud Programme (‘UAFP’) established by Regulation (EU) 2021/785 of the European Parliament and of the Council16 funds actions which aim to prevent and combat fraud, corruption and other illegal activities such as money-laundering, affecting the Union's financial interests and to foster Member States’ cooperation in this field among one another and with the Commission. | (8) Under the multiannual financial framework for the years 2021 to 2027 laid down in Council Regulation (EU, Euratom) 2020/209311 , the Single Market Programme (‘SMP’) established by Regulation (EU) 2021/690 of the European Parliament and of the Council12 supports the design, implementation and enforcement of Union legislation underpinning the proper functioning of the Single Market, so that it can reach its full potential. The Customs programme established by Regulation (EU) 2021/444 of the European Parliament and of the Council13 and the Fiscalis programme established by Regulation (EU) 2021/847 of the European Parliament and of the Council14 accompany the customs and tax policies in the Union by supporting Union level digital solutions for customs and taxation, project based collaborative activities as well as human competency building activities. In addition, the Customs Control Equipment Instrument established as part of the Integrated Border Management Fund by Regulation (EU) 2021/1077 of the European Parliament and of the Council15 , contributes to increasing the efficient and effective customs controls, essential for the facilitation of legitimate trade, while ensuring sufficient level of protection at the external borders. The Union Anti-Fraud Programme (‘UAFP’) established by Regulation (EU) 2021/785 of the European Parliament and of the Council16 funds actions which aim to prevent and combat fraud, corruption and other illegal activities such as money-laundering, affecting the Union's financial interests and to foster Member States’ cooperation in this field among one another and with the Commission. In the light of the findings of the European Court of Auditors in its Annual Report for the financial year 2024, indicating that outstanding Union borrowing could exceed EUR 900 billion by 2027, and considering that rising borrowing costs are expected to constrain the Union’s fiscal capacity, it is essential that expenditure under this Programme delivers clear value for money, ensures sound financial management, and is based on measurable results. |
| 11 Council Regulation (EU, Euratom) 2020/2093 of 17 December 2020 laying down the multiannual financial framework for the years 2021 to 2027 (OJ L 433I, 22.12.2020, p. 11, ELI: http://data.europa.eu/eli/reg/2020/2093/oj). | 11 Council Regulation (EU, Euratom) 2020/2093 of 17 December 2020 laying down the multiannual financial framework for the years 2021 to 2027 (OJ L 433I, 22.12.2020, p. 11, ELI: http://data.europa.eu/eli/reg/2020/2093/oj). |
| 12 Regulation (EU) 2021/690 of the European Parliament and of the Council of 28 April 2021 establishing a programme for the internal market, competitiveness of enterprises, including small and medium-sized enterprises, the area of plants, animals, food and feed, and European statistics (Single Market Programme) and repealing Regulations (EU) No 99/2013, (EU) No 1287/2013, (EU) No 254/2014 and (EU) No 652/2014 (OJ L 153, 3.5.2021, p. 1, ELI: http://data.europa.eu/eli/reg/2021/690/oj). | 12 Regulation (EU) 2021/690 of the European Parliament and of the Council of 28 April 2021 establishing a programme for the internal market, competitiveness of enterprises, including small and medium-sized enterprises, the area of plants, animals, food and feed, and European statistics (Single Market Programme) and repealing Regulations (EU) No 99/2013, (EU) No 1287/2013, (EU) No 254/2014 and (EU) No 652/2014 (OJ L 153, 3.5.2021, p. 1, ELI: http://data.europa.eu/eli/reg/2021/690/oj). |
| 13 Regulation (EU) 2021/444 of the European Parliament and of the Council of 11 March 2021 establishing the Customs programme for cooperation in the field of customs (OJ L 87, 15.3.2021, p. 1, ELI: http://data.europa.eu/eli/reg/2021/444/oj). | 13 Regulation (EU) 2021/444 of the European Parliament and of the Council of 11 March 2021 establishing the Customs programme for cooperation in the field of customs (OJ L 87, 15.3.2021, p. 1, ELI: http://data.europa.eu/eli/reg/2021/444/oj). |
| 14 Regulation (EU) 2021/847 of the European Parliament and of the Council of 20 May 2021 establishing the ‘Fiscalis’ programme for cooperation in the field of taxation and repealing Regulation (EU) No 1286/2013 (OJ L 188, 28.5.2021, p. 1, ELI: http://data.europa.eu/eli/reg/2021/847/oj). | 14 Regulation (EU) 2021/847 of the European Parliament and of the Council of 20 May 2021 establishing the ‘Fiscalis’ programme for cooperation in the field of taxation and repealing Regulation (EU) No 1286/2013 (OJ L 188, 28.5.2021, p. 1, ELI: http://data.europa.eu/eli/reg/2021/847/oj). |
| 15 Regulation (EU) 2021/1077 of the European Parliament and of the Council of 24 June 2021 establishing, as part of the Integrated Border Management Fund, the instrument for financial support for customs control equipment (OJ L 234, 2.7.2021, p. 1, ELI: http://data.europa.eu/eli/reg/2021/1077/oj). | 15 Regulation (EU) 2021/1077 of the European Parliament and of the Council of 24 June 2021 establishing, as part of the Integrated Border Management Fund, the instrument for financial support for customs control equipment (OJ L 234, 2.7.2021, p. 1, ELI: http://data.europa.eu/eli/reg/2021/1077/oj). |
| 16 Regulation (EU) 2021/785 of the European Parliament and of the Council of 29 April 2021 establishing the Union Anti-Fraud Programme and repealing Regulation (EU) No 250/2014 (OJ L 172, 17.5.2021, p. 110, ELI: http://data.europa.eu/eli/reg/2021/785/oj). | 16 Regulation (EU) 2021/785 of the European Parliament and of the Council of 29 April 2021 establishing the Union Anti-Fraud Programme and repealing Regulation (EU) No 250/2014 (OJ L 172, 17.5.2021, p. 110, ELI: http://data.europa.eu/eli/reg/2021/785/oj). |
Or. en
Amendment 4
Proposal for a regulation
Recital 10
| Text proposed by the Commission | Amendment |
|---|---|
| (10) Union funding is required to enable the Commission to meet legal obligations of the Union that cannot be delegated to Member States, ensuring obligations under Union law are fulfilled, in particular in the areas of customs, market surveillance, product conformity, consumer protection, financial services, standard setting, competition policy, the provision of European statistics, taxation and anti-fraud. | (10) Union funding is required to enable the Commission to meet legal obligations of the Union that cannot be delegated to Member States, ensuring obligations under Union law are fulfilled, in particular in the areas of customs, market surveillance, product conformity, consumer protection, financial services, standard setting, competition policy, the provision of European statistics, taxation and anti-fraud including criminal investigations into fraud and administrative investigations into serious irregularities affecting the Union’s financial interests. |
Or. en
Amendment 5
Proposal for a regulation
Recital 11
| Text proposed by the Commission | Amendment |
|---|---|
| (11) It is therefore appropriate to establish a programme to enhance and deepen the functioning of the Single Market and a strong Customs Union and to protect the financial and economic interests of the Union and the Member States, with a design fostering flexibility, simplification and synergies, and supporting the horizontal policy mainstreaming priorities including what is set out in Regulation (EU, Euratom) 2025/XXXX of the European Parliament and of the Council17 establishing a budget expenditure tracking and performance framework and other horizontal rules for the Union programmes and activities. The following four programmes should therefore be merged in one single programme: parts of the Single Market Programme, excluding the small and medium-sized enterprises and food and feed strands, the Customs programme, including the Customs Control Equipment Instrument type interventions, the Fiscalis programme and the Union Anti-Fraud programme. A continuous and agile funding should be ensured in the areas of the Single Market, customs, taxation and anti-fraud, including funding for cooperation between national administrations encompassing activities such as streamlining administrative processes, harmonising rules across Member States, or facilitating quicker responses to evolving challenges with a comprehensive preparedness and crisis-response framework. | (11) It is therefore appropriate to establish a programme to enhance and deepen the functioning of the Single Market and a strong Customs Union and to protect the financial and economic interests of the Union and the Member States, with a design fostering flexibility, simplification and synergies, and supporting the horizontal policy mainstreaming priorities including what is set out in Regulation (EU, Euratom) 2025/XXXX of the European Parliament and of the Council17 establishing a budget expenditure tracking and performance framework and other horizontal rules for the Union programmes and activities. The following four programmes should therefore be merged in one single programme: parts of the Single Market Programme, excluding the small and medium-sized enterprises and food and feed strands, the Customs programme, including the Customs Control Equipment Instrument type interventions, the Fiscalis programme and the Union Anti-Fraud programme. A continuous and agile funding should be ensured in the areas of the Single Market, customs, taxation and anti-fraud, in particular in relation to the protection of the Union’s financial interests, including funding for cooperation between national administrations encompassing activities such as streamlining administrative processes, harmonising rules across Member States, or facilitating quicker responses to evolving challenges with a comprehensive preparedness and crisis-response and investigative framework. |
| 17 Proposal for a Regulation - EUR-Lex - 52025PC0545 - EN - EUR-Lex (europa.eu), currently under negotiations - .Regulation (EU, Euratom) 2025/… of the European Parliament and of the Council of … on … (OJ, L, …, ELI:...) [insert date, full title and publication references of this Regulation].- | 17 Proposal for a Regulation - EUR-Lex - 52025PC0545 - EN - EUR-Lex (europa.eu), currently under negotiations - .Regulation (EU, Euratom) 2025/… of the European Parliament and of the Council of … on … (OJ, L, …, ELI:...) [insert date, full title and publication references of this Regulation].- |
Or. en
Amendment 6
Proposal for a regulation
Recital 12
| Text proposed by the Commission | Amendment |
|---|---|
| (12) In this regard, the programme should enable the implementation of the following generic types of actions: (a) digital capacity building, development and operation of centralised and decentralised European electronic systems and digital solutions, implementation tools and data; (b) support to policy, regulatory and enforcement work, for example, through studies, communication, impact assessment, evaluation and simplification proposals; (c) collaboration and cooperation between Member States, the Commission, Union agencies and national authorities and with stakeholders; (d) administrative and operational/technical capacity building, including purchase, maintenance, upgrade of equipment – notably customs control equipment – infrastructure and related costs; (e) human competency building; (f) joint tools, methods, data and statistics to support policy making (g) other actions to achieve the general and specific objectives, such as innovation, testing. | (12) In this regard, the programme should enable the implementation of the following generic types of actions: (a) digital capacity building, digital analysis and forensic tools, development and operation of centralised and decentralised European electronic systems and digital solutions, implementation tools and data; (b) support to policy, regulatory and enforcement work, for example, through studies, communication, impact assessment, evaluation and simplification proposals; (c) collaboration and cooperation between Member States, the Commission, Union agencies and bodies, national authorities and stakeholders; (d) administrative and operational/technical capacity building, including purchase, maintenance, upgrade of equipment – notably customs control equipment – infrastructure and related costs; (e) human competency building including in the sector of fraud prevention, fraud detection and fraud investigation whenever finalised at the protection of the Union’s financial interests; (f) joint tools, methods, data and statistics to support policy making (g) other actions to achieve the general and specific objectives, such as innovation, testing. |
Or. en
Amendment 7
Proposal for a regulation
Recital 13
| Text proposed by the Commission | Amendment |
|---|---|
| (13) In light of the growing digitalisation of the economy and society, there is an increasing need for citizens, consumers, investors, economic operators, businesses, and public administrations to have timely, accurate and accessible information and advice on the functioning of the Single Market and their rights and obligations under Union law. Furthermore, reinforced cooperation and integration to ensure digitally enabled, seamless implementation, consistent and effective enforcement across the Union and to prevent barriers and limitations hindering the proper functioning of the Single Market, taxation, anti-fraud policies and the Customs Union should be enabled. Union authorities and bodies should maintain effective rulemaking, standard setting, as well as implementation and enforcement of Union law in the face of changing circumstances and to ensure enforcement of restrictive measures in the management of Union funds. | (13) In light of the growing digitalisation of the economy and society, there is an increasing need for citizens, consumers, investors, economic operators, businesses, and public administrations to have timely, accurate and accessible information and advice on the functioning of the Single Market and their rights and obligations under Union law. Furthermore, reinforced cooperation and integration to ensure digitally enabled, seamless implementation, consistent and effective enforcement across the Union and to prevent barriers and limitations hindering the proper functioning of the Single Market, taxation, anti-fraud investigations and related policies and the Customs Union should be enabled. Union authorities and bodies should maintain effective rulemaking, standard setting, as well as implementation and enforcement of Union law in the face of changing circumstances and to ensure enforcement of restrictive measures in the management of Union funds. |
Or. en
Amendment 8
Proposal for a regulation
Recital 14
| Text proposed by the Commission | Amendment |
|---|---|
| (14) The programme should therefore further improve the functioning of the Single Market, including the external dimension, protect and empower citizens, consumers and businesses. That should be achieved by developing, implementing and enforcing Union law, offering digital tools and solutions, facilitating market access and public procurement, ensuring resilience, management of emergencies and security threats or crisis, standard setting, and supporting the development of the Union regulatory framework. The programme’s actions should cover the areas of intellectual property rights, company law, anti-money laundering, and contract law, and by ensuring a high level of consumer protection, including protection of passenger rights, and market surveillance, financial literacy, the free movement of capital and financial services, effective and efficient competition enforcement, customs, anti-fraud, effective and efficient enforcement of Union restrictive measures and taxation. The programme should also enhance cooperation between the competent authorities of Member States and the Commission, in particular cooperation and increased synergies between various national authorities, including national enforcement bodies, as well as cooperation between Member States, the Commission and third countries, including by providing digital solutions to improve information sharing among national authorities and with relevant stakeholders. It should allow to develop, produce and disseminate high-quality, comparable, timely and reliable European statistics. There is a need to implement cohesive digital solutions that facilitate and simplify doing business in the Union and with third countries and seize opportunities offered by the Single Market and Customs Union for citizens, consumers, investors and businesses, while respecting the Union’s climate objectives. Union coordinated platforms ensure cooperation among Member State’s authorities reducing fragmentation and duplication of efforts. Digital implementation tools reduce administrative burdens and create transparency. Different tools are designed to create synergies that facilitate and simplify doing business in the Union and in their international trade operations, enhancing day-to-day efficiency for businesses, fostering greater economic integration and drive innovation throughout the Union. | (14) The programme should therefore further improve the functioning of the Single Market, including the external dimension, protect and empower citizens, consumers and businesses. That should be achieved by developing, implementing and enforcing Union law, offering digital tools and solutions, facilitating market access and public procurement, ensuring resilience, management of emergencies and security threats or crisis, standard setting, and supporting the development of the Union regulatory framework. The programme’s actions should cover the areas of intellectual property rights, company law, anti-money laundering, protection of the Union’s financial interests by means of criminal law and contract law, and by ensuring a high level of consumer protection, including protection of passenger rights, and market surveillance, financial literacy, the free movement of capital and financial services, effective and efficient competition enforcement, customs, anti-fraud, effective and efficient enforcement of Union restrictive measures and taxation. The programme should also enhance cooperation between the competent authorities of Member States and the Commission including all the components of the anti-fraud architecture, in particular cooperation and increased synergies between various national authorities, including national enforcement bodies, as well as cooperation between Member States, the Commission and third countries, including by providing digital solutions to improve information sharing among national authorities and with relevant stakeholders. It should allow to develop, produce and disseminate high-quality, comparable, timely and reliable European statistics. There is a need to implement cohesive digital solutions that facilitate and simplify doing business in the Union and with third countries and seize opportunities offered by the Single Market and Customs Union for citizens, consumers, investors and businesses, while respecting the Union’s climate objectives. Union coordinated platforms ensure cooperation among Member State’s authorities reducing fragmentation and duplication of efforts. Digital implementation tools reduce administrative burdens and create transparency, facilitating fraud-prevention and fraud-countering actions. Different tools are designed to create synergies that facilitate and simplify doing business in the Union and in their international trade operations, enhancing day-to-day efficiency for businesses, fostering greater economic integration and drive innovation throughout the Union. |
Or. en
Amendment 9
Proposal for a regulation
Recital 23
| Text proposed by the Commission | Amendment |
|---|---|
| (23) The Customs Union remains the foundation of the Union and a fundamental enabler and guardian of the competitive Single Market and other Union political priorities, including European economic security. The Customs Union is instrumental in implementing the Union’s commercial policy, in protecting the financial and economic interests of the Union and its Member States as well as ensuring safety and security within the Union. In response to the need to address the challenges, including the necessity to facilitate legitimate international trade, the Customs Union and the related economic operators, as well as the national customs authorities face, in light of the evolution of their role and of the business models in which they operate, on 17 May 2023, the Commission put forward a proposal23 for the most ambitious and comprehensive reform of the Customs Union since its establishment in 1968. A more cost-efficient and effective cooperation framework governing the Customs Union is to be established, based on a new partnership among customs authorities and between customs and businesses, and by establishing the EU Customs Authority which should develop and manage the EU Customs Data Hub. | (23) The Customs Union remains the foundation of the Union and a fundamental enabler and guardian of the competitive Single Market and other Union political priorities, including European economic security. The Customs Union is instrumental in implementing the Union’s commercial policy, in protecting the financial and economic interests of the Union and its Member States as well as ensuring safety and security within the Union. In response to the need to address the challenges, including the necessity to facilitate legitimate international trade, the Customs Union and the related economic operators, as well as the national customs authorities face, in light of the evolution of their role and of the business models in which they operate, on 17 May 2023, the Commission put forward a proposal23 for the most ambitious and comprehensive reform of the Customs Union since its establishment in 1968. A more cost-efficient and effective cooperation framework governing the Customs Union is to be established, based on a new partnership among customs authorities and the components of the anti-fraud achitecture, between customs and businesses, and by establishing the EU Customs Authority which should develop and manage the EU Customs Data Hub. |
| 23 Proposal for a Regulation of the European Parliament and of the Council establishing the Union Customs Code and the European Union Customs Authority, and repealing Regulation (EU) No 952/2013, COM(2023) 258 final. | 23 Proposal for a Regulation of the European Parliament and of the Council establishing the Union Customs Code and the European Union Customs Authority, and repealing Regulation (EU) No 952/2013, COM(2023) 258 final. |
Or. en
Amendment 10
Proposal for a regulation
Recital 24
| Text proposed by the Commission | Amendment |
|---|---|
| (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 economic growth and encouraging investment within a competitive framework. Tax policy also contributes to the EU’s climate and environmental objectives. Fighting tax fraud, tax evasion and tax avoidance 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. 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. Acknowledging the impact of digitalisation on public administrations, including tax authorities, Union tax policy should leverage those digital opportunities to ensure fair taxation and efficient tax collection while offering a leaner and more efficient framework that reduces compliance burdens. | (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 economic growth and encouraging investment within a competitive framework. Tax policy also contributes to the EU’s climate and environmental objectives. Fighting tax fraud, tax evasion and tax avoidance, including serious cross border VAT fraud affecting the Union’s financial interests 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. Secure and timely information exchange and coordinated action between tax authorities, customs authorities where relevant, and the Commission should contribute to improving detection, reporting and the following up of serious VAT fraud affecting the Union’s financial interests. 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. Acknowledging the impact of digitalisation on public administrations, including tax authorities, Union tax policy should leverage those digital opportunities to ensure fair taxation and efficient tax collection while offering a leaner and more efficient framework that reduces compliance burdens. |
Or. en
Amendment 11
Proposal for a regulation
Recital 26
| Text proposed by the Commission | Amendment |
|---|---|
| (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. 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 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 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 availability and optimal use of relevant and state-of-the-art customs control equipment, which should be facilitated by the programme, in particular in case of crisis situations and in the countries neighbouring the Union’s external borders. Joint procurement should be encouraged as much as possible to achieve further efficiencies and economies of scale. The programme should also enable the transition to a renewed Customs Union24 . | (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. 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, law enforcement and tax officials and professionals with Union level solutions and ways to strengthen synergies with the various components of the Union’s anti-fraud architecture. 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 and relevant Union’s 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 availability and optimal use of relevant and state-of-the-art customs control equipment, which should be facilitated by the programme, in particular in case of crisis situations and in the countries neighbouring the Union’s external borders. Joint procurement should be encouraged as much as possible to achieve further efficiencies and economies of scale. The programme should also enable the transition to a renewed Customs Union24 . In order to address the customs gap, which remains largely unmeasured despite its significance for the Union's own resources, the Programme should contribute to the convergence of customs control outcomes across Member States and to the development and regular publication of a customs gap indicator at Union level, comparable in purpose to the VAT gap indicator. |
| 24 On the basis of the agreement to be reached by the European Parliament and the Council on the proposal for a Regulation of the European Parliament and of the Council establishing the Union Customs Code and the European Union Customs Authority, and repealing Regulation (EU) No 952/2013 (COM/2023/258 final). | 24 On the basis of the agreement to be reached by the European Parliament and the Council on the proposal for a Regulation of the European Parliament and of the Council establishing the Union Customs Code and the European Union Customs Authority, and repealing Regulation (EU) No 952/2013 (COM/2023/258 final). |
Or. en
Amendment 12
Proposal for a regulation
Recital 31
| Text proposed by the Commission | Amendment |
|---|---|
| (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, to ensure the correct application of the law on customs and agricultural matters. That support covers not only anti-fraud activities in relation to customs 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 importance of the system for the protection of the Unions and the Member States economic and financial interests. | (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 the European Public Prosecutor’s Office (EPPO), to ensure the correct application of the law on customs, related taxation and agricultural matters. That support covers not only anti-fraud activities in relation to customs 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 importance of the system for the protection of the Unions and the Member States economic and financial interests. The EPPO is responsible for investigating fraud affecting the Union’s financial interests and relies on the support and cooperation of Member States’ authorities, which need to acquire expertise and develop tools to capitalise on the opportunities offered by EPPO’s legal framework for cross-border investigations and prosecutions. |
| 25 Council Regulation (EC) No 515/97 of 13 March 1997 on mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission to ensure the correct application of the law on customs and agricultural matters (OJ L 82, 22/03/1997, p. 1, ELI: http://data.europa.eu/eli/reg/1997/515/oj). | 25 Council Regulation (EC) No 515/97 of 13 March 1997 on mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission to ensure the correct application of the law on customs and agricultural matters (OJ L 82, 22/03/1997, p. 1, ELI: http://data.europa.eu/eli/reg/1997/515/oj). |
| 26 Council Decision 2009/917/JHA of 30 November 2009 on the use of information technology for customs purposes (OJ L 323, 10.12.2009, p. 23, ELI: http://data.europa.eu/eli/dec/2009/917/oj). | 26 Council Decision 2009/917/JHA of 30 November 2009 on the use of information technology for customs purposes (OJ L 323, 10.12.2009, p. 23, ELI: http://data.europa.eu/eli/dec/2009/917/oj). |
Or. en
Amendment 13
Proposal for a regulation
Recital 32
| Text proposed by the Commission | Amendment |
|---|---|
| (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 EEA27 , 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 the Court of Auditors to comprehensively exercise their respective competences. | (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 EEA27 , 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 the Court of Auditors to comprehensively exercise their respective competences and to acknowledge the EPPO as a competent judicial authority when it comes to the protection of the financial interests of the EU for mutual legal assistance purposes. |
| 27 OJ L 1, 3.1.1994, p. 3, ELI: http://data.europa.eu/eli/agree_internation/1994/1/oj. | 27 OJ L 1, 3.1.1994, p. 3, ELI: http://data.europa.eu/eli/agree_internation/1994/1/oj. |
Or. en
Amendment 14
Proposal for a regulation
Article 2 – paragraph 1 – point 5 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (5a) ‘law enforcement authority’ means any police, tax, customs or other authority of the Member States competent under national law to exercise authority and to take coercive measures for the purpose of preventing, detecting or investigating criminal offences referred to in Directive (EU) 2017/1371; |
Or. en
Amendment 15
Proposal for a regulation
Article 3 – paragraph 1
| Text proposed by the Commission | Amendment |
|---|---|
| 1. The general objective of the programme is to enhance and deepen the functioning of the Single Market and the Customs Union, to protect safety, security, and the financial and economic interests of the Union and its Member States, with a design fostering flexibility, simplification and synergies and supporting the Union’s horizontal policy mainstreaming priorities. | 1. The general objective of the programme is to enhance and deepen the functioning of the Single Market and the Customs Union, to protect safety, security, and the financial and economic interests of the Union and its Member States, with a design fostering flexibility, simplification and synergies and demonstrating clear value for money and Union added value, on the basis of objective and transparent criteria, for each action funded and supporting the Union’s horizontal policy mainstreaming priorities. |
Or. en
Amendment 16
Proposal for a regulation
Article 3 – paragraph 2 – point b a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (ba) to combat fraud affecting the Union’s financial interests, and to ensure that the authorities of Member States have the tools and expertise necessary to support the EPPO in its investigations, as provided for in Regulation (EU) 2017/1939; |
Or. en
Amendment 17
Proposal for a regulation
Article 3 – paragraph 2 – point c
| Text proposed by the Commission | Amendment |
|---|---|
| (c) to facilitate harmonised standard-setting and reinforce the development of European and international 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; | (c) to facilitate harmonised standard-setting and reinforce the development of European and international standards, to ensure the effective design, uniform interpretation and implementation as well as the enforcement of Union law, including criminal law for the protection of EU financial interests, 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; |
Or. en
Amendment 18
Proposal for a regulation
Article 3 – paragraph 2 – point e
| Text proposed by the Commission | Amendment |
|---|---|
| (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’ operational cooperation and investigation activities; to support tax policy and implementation of Union law relating to taxation and improve the Union taxation systems and tax collection in view of enhancing Europe’s competitiveness and investments; | (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 operational cooperation and investigation activities by Member States, the EPPO and the other components of the Anti-Fraud Architecture; to support tax policy and implementation of Union law relating to taxation and improve the Union taxation systems and tax collection in view of enhancing Europe’s competitiveness and investments; |
Or. en
Amendment 19
Proposal for a regulation
Article 3 – paragraph 2 – point e a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (ea) in relation to the protection of the Union’s financial interests, to contribute to strengthening the Union anti-fraud architecture by supporting the development of interoperable information systems and structured mechanisms for the secure exchange of information on fraud allegations and investigations between national authorities and Union bodies involved in the protection of the Union’s financial interests, in full compliance with applicable Union law, data protection rules and confidentiality requirements; to improve the quality, comparability and completeness of fraud detection and irregularity reporting across Member States and Union bodies responsible for the protection of the Union’s financial interests; and to support the development and deployment of interoperable analytical and risk-scoring tools, including data-mining systems, to enhance proactive fraud prevention, detection and follow-up of fraud affecting the Union budget; |
Or. en
Amendment 20
Proposal for a regulation
Article 3 – paragraph 3
| Text proposed by the Commission | Amendment |
|---|---|
| 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 and 2. | 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 including measures for the protection of the financial interests of the Union, as well as other actions pursuing the general and specific objectives referred to in paragraphs 1 and 2. |
Or. en
Amendment 21
Proposal for a regulation
Article 8 – paragraph 1 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| 1a. Where implementation tasks are entrusted to entities under indirect management, including entities established outside the legal framework of the Union, the agreements concluded with such entities shall ensure full respect for the audit and the access rights of the Commission, the European Court of Auditors, the European Anti-Fraud Office (OLAF) and, where applicable, the European Public Prosecutor’s Office (EPPO). Such agreements shall provide that equivalent rights be granted in respect of third parties involved in the implementation of Union funds. |
Or. en
Amendment 22
Proposal for a regulation
Article 8 – paragraph 3
| Text proposed by the Commission | Amendment |
|---|---|
| 3. Where Union funding is provided in the form of a grant, funding shall be provided as financing not linked to costs or, where necessary, under simplified cost options, in accordance with Regulation (EU, Euratom) 2024/2509. Funding may be provided in the form of actual eligible cost reimbursement only where the objectives of an action cannot be achieved otherwise or where this form is necessary to enable other sources of funding, including financing from Member States. . | 3. Where Union funding is provided in the form of a grant, funding may be provided as financing not linked to costs or, where necessary, under simplified cost options, in accordance with Regulation (EU, Euratom) 2024/2509. Funding may be provided in the form of actual eligible cost reimbursement only where the objectives of an action cannot be achieved otherwise or where this form is necessary to enable other sources of funding, including financing from Member States. . |
Or. en
Amendment 23
Proposal for a regulation
Article 8 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| Article 8a | |
| Financing conditions not linked to costs and simplified cost options | |
| 1. The use of financing not linked to costs or simplified cost options shall be justified in advance in the work programme or award documentation. Such justification shall demonstrate the appropriateness of the chosen form of funding. | |
| 2. The work programme shall define objective, measurable and verifiable conditions for payment, including the evidence required to demonstrate the achievement of outputs, results or milestones. | |
| 3. In the cases referred to in paragraph 1, the work programme shall specify: | |
| (a) the methodology for determining the amount of Union support; | |
| (b) the objectively verifiable milestones, targets or other conditions triggering payment; | |
| (c) the procedure for verifying their fulfilment, including, where appropriate, independent verification; | |
| (d) the consequences of partial or non-fulfilment, including proportional reductions of the grant and recoveries, where applicable. | |
| 4. The use of financing not linked to costs and other simplified cost options shall not affect the application of the relevant rules concerning exclusion, conflicts of interest, avoidance of double funding, or the audit and investigation rights of OLAF, the ECA and the EPPO. |
Or. en
Amendment 24
Proposal for a regulation
Article 8 b (new)
| Text proposed by the Commission | Amendment |
|---|---|
| Article 8b | |
| Unique identifier | |
| Each action supported under this Regulation shall be assigned a unique identifier enabling Union support to be consistently tracked across systems and implementation modes . Where an action receives combined or cumulative Union funding, the Commission shall ensure ex ante cross-checks and risk-based ex post checks in order to prevent double funding. |
Or. en
Amendment 25
Proposal for a regulation
Article 10 – paragraph 1 – point 1 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (1a) for actions for the protection of the financial interests of the Union, customs, tax and law enforcement authorities which support EPPO investigations in Member States; |
Or. en
Amendment 26
Proposal for a regulation
Article 10 – paragraph 1 – point 8 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (8a) Where grants are awarded without a call for proposals under this Article, the work programme or the award documentation shall provide a justification for the use of such procedure and shall specify the safeguards applied to ensure transparency, equal treatment and absence of conflicts of interest. The Commission shall report annually to the European Parliament and the Council in accordance with Article 11a. |
Or. en
Amendment 27
Proposal for a regulation
Article 11 – paragraph 1 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| Work programmes shall set out the priorities, the actions to pursue them, the allocation of resources under the programme. Theyshall be result-driven, measurable, accountable and adaptable. |
Or. en
Amendment 28
Proposal for a regulation
Article 11 – paragraph 1 b (new)
| Text proposed by the Commission | Amendment |
|---|---|
| Each action of the work programme shall receive specific, measurable and result-based indicators including whenever possible baseline values and target values, enabling the monitoring of progress towards the general and specific objectives of the Programme. |
Or. en
Amendment 29
Proposal for a regulation
Article 11 – paragraph 1 c (new)
| Text proposed by the Commission | Amendment |
|---|---|
| The indicators shall be consistent with the performance framework referred to Regulation 2025/545 and shall provide for the assessment of output, results and impacts of the Programme. |
Or. en
Amendment 30
Proposal for a regulation
Article 11 – paragraph 1 d (new)
| Text proposed by the Commission | Amendment |
|---|---|
| Progress towards the achievement of quantifiable objectives will be followed by annual monitoring, the use of baselines and targets, milestones and explanatory dashboards and detailed reporting. |
Or. en
Amendment 31
Proposal for a regulation
Article 11 – paragraph 1 e (new)
| Text proposed by the Commission | Amendment |
|---|---|
| Working programmes shall be consistent with the objectives laid down in Article 3, in line with relevant Union policy priorities and shall be based on objective, transparent and measurable criteria demonstrating the Union added value of the actions supported. |
Or. en
Amendment 32
Proposal for a regulation
Article 11 – paragraph 1 f (new)
| Text proposed by the Commission | Amendment |
|---|---|
| Work programmes shall ensure the continuity and adequate financing of Union-level digital systems required for the implementation of Union law. |
Or. en
Amendment 33
Proposal for a regulation
Article 11 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| Article11a | |
| Reporting by the Commission to the European Parliament and to the Council | |
| 1. Without prejudice to Regulation (EU) [Performance Regulation] and Regulation (EU, Euratom) 2024/2509, the Commission shall transmit to the European Parliament and the Council, by 30 June each year, an Annual Report on the implementation of the Programme for the preceding financial year, enabling the exercise of budgetary control and the discharge responsibilities laid down in the Treaties. In the Annual Report the Commission shall take into account certain factors, such as any customs gap, the recovery rates, clearance times, IT milestones, fraud detection levels as terms of reference, for allocating resources and for charting progress against result-based indicators. | |
| 2. The annual report shall include, at least, the following information on the implementation of the Programme: | |
| (a) financial implementation by management mode, including any reallocations between financial years, and the form of support used, including the number of actions where financing not linked to costs, simplified cost options or reimbursement of actual costs were used; | |
| (b) information on the geographical distribution of the programme support among Member States, associated countries and, where applicable, third countries, including the form of support used; | |
| (c) the use of external assigned revenue referred to in Article 5 and its allocation across strands of the Programme. | |
| 3. The annual report shall also include specific information on: | |
| (a) the use of derogations and exceptions from Regulation (EU, Euratom) 2024/2509 and other applicable budgetary rules, including in particular: | |
| (i) direct contract award procedures and negotiated procedures without prior publication, | |
| (ii) direct grants and other derogations from competitive award procedures, and | |
| (iii) any other exceptional measures deviating from the standard rules applicable to procurement or grants; | |
| (b) for each category of actions referred to in point (a): | |
| (i) the legal basis relied upon, | |
| (ii) the justification for its application, | |
| (iii) the number of cases concerned and the corresponding financial amounts, and | |
| (iv) information on beneficiaries, or contractors and subcontractors, in accordance with applicable transparency and data-protection rules. | |
| 4. The annual report shall also cover: | |
| (a) information on errors, irregularities, suspected and established fraud, and the main results of audits and controls; | |
| (b) the number and main types of cases leading to exclusion, early detection or other protective measures under Regulation (EU, Euratom) 2024/2509, including where applied by entrusted entities and implementing partners; | |
| (c) a summary of detected cases of conflicts of interest and the mitigating measures adopted; | |
| (d) the number of waivers and recoveries and outstanding recoveries, the amounts recovered during the year, and the average time taken to implement recoveries and financial corrections; | |
| (e) information on the performance, availability, interoperability and use of Union-level digital systems supported under the Programme, including systems supporting customs, taxation and anti-fraud cooperation, and their contribution to improving the detection, the reporting and the following up of fraud and irregularities affecting the Union budget; | |
| (f) information on actions supported under the Programme aimed at strengthening cooperation and information exchange between national authorities and Union bodies responsible for protecting the Union’s financial interests; | |
| (g) information on best practice exchanges between Member States supported under the Programme and on their documented uptake by participating authorities; | |
| (h) the share of collected customs amounts that contributes to improved enforcement outcomes as opposed to amounts retained nationally without such contribution. | |
| 5. The Commission shall ensure that performance information reported under this Article is subject to appropriate quality-assurance arrangements and, where necessary, independent verification, in order to ensure the completeness, comparability and reliability of the data provided by implementing authorities. |
Or. en
Amendment 34
Proposal for a regulation
Article 14 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| Article 14a | |
| Intermediate evaluation / adaptive implementation - Revision clause | |
| 1. By three years form the entry into force of the present Regulation (in 2031) the Commission shall carry out an intermediate evaluation of the Programme. | |
| 2. The intermediate evaluation shall assess the progress made towards achieving the Programme’s objectives, in particular on the basis of the result-oriented indicators referred to in Article 11, as well as the efficiency, relevance and coherence of the actions implemented. | |
| 3. The Commission shall submit a report on the intermediate evaluation to the EP and the Council. | |
| 4. The findings of the intermediate evaluation shall be taken into account in the preparation and adoption of subsequent work programmes referred to in Article 11. | |
| 5. Where appropriate, the Commission shall adjust the priorities, actions and allocation of resources in the work programmes in order to improve the effectiveness and efficiency of the Programme. |
Or. en