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

Committee on Budgetary Control · Rapporteur: Dick Erixon

✦ In short · AI summary of this text, generated 18 Sept 2026

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.¶¶

Committee 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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