Sittings · Document
DRAFT OPINION (COM(2025)0590 – C100198/2025 – 2025/0590(COD)) 2026-03-05
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 Economic and Monetary Affairs · Rapporteur: Gilles Boyer
SHORT JUSTIFICATION
The proposal put forward by the European Commission seeks to merge four existing programmes into a single, streamlined instrument, with the objective of contributing to the smooth functioning of the Single Market and the Customs Union, while supporting taxation and anti-fraud objectives and fostering greater synergies across policy areas. The imperative of flexibility underlying this approach, including the possibility of transferring funds between priorities and adapting to emerging needs, is fully understood and reflects the need for a more coherent and efficient use of Union resources. However, this increased flexibility does not provide sufficient guarantees in terms of transparency, accountability, and democratic scrutiny, particularly for the European Parliament, as the proposal does not clearly define prioritisation between core functions, lacks clear implementation trajectories, and does not require work programmes to demonstrate alignment with policy needs. In line with the observations of the European Court of Auditors, the draft opinion therefore aims to restore an appropriate balance by strengthening monitoring, reporting, and evaluation requirements, ensuring that work programmes clearly identify priorities, expected progress, and measurable outcomes, and facilitating meaningful political scrutiny. Furthermore, while the integration of Fiscalis into a broader instrument is understood in light of the objective of simplification, its disappearance as a stand-alone programme raises specific concerns, especially given the strong performance, clear Union added value, and tangible revenue gains demonstrated by its interim evaluation. The draft opinion therefore seeks to clarify and reinforce the tax policy and statistical strands of the programme by reaffirming their objectives, embedding tax priorities more explicitly in the regulation, and ensuring that eligibility criteria and implementation measures reflect the programme’s role in supporting tax authorities, improving tax collection, and combating tax fraud, tax evasion, and tax avoidance. In doing so, the opinion supports the overall objectives of the Commission’s initiative while ensuring that flexibility is balanced with robust guarantees for transparency, effective oversight, and the protection of the Union’s core taxation and statistical interests.
AMENDMENTS
The Committee on Economic and Monetary Affairs submits the following to the Committee on the Internal Market and Consumer Protection, as the committee responsible:
Amendment 1
Proposal for a regulation
Recital 9
| Text proposed by the Commission | Amendment |
| (9) With economic and security uncertainty caused by geopolitical challenges and trade tensions, the Single Market is our anchor for stability and resilience. Those challenges require a collective and coordinated Union response considering their scale and the high levels of interdependence among Member States and regions. In addition, an adequate level of protection and resulting benefits for citizens, consumers, investors and businesses could not be achieved solely through actions at national level, nor could it generate economies of scale, especially given the cross-border nature of those benefits. | (9) With economic and security uncertainty caused by geopolitical challenges and trade tensions, as well as other challenges such as customs and VAT fraud, the Single Market is our anchor for stability and resilience. Those challenges require a collective and coordinated Union response considering their scale and the high levels of interdependence among Member States and regions. In addition, an adequate level of protection and resulting benefits for citizens, consumers, investors and businesses could not be achieved solely through actions at national level, nor could it generate economies of scale, especially given the cross-border nature of those benefits. |
Or. en
Amendment 2
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 tax 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. While the overall objective is to enhance coherence, simplify access to Union funding, and reduce administrative burden, a robust control framework must be maintained, as such flexibility must not compromise accountability. In order to ensure compliance with the principle of sound financial management, the programme is to be subject to both ex ante and ex post evaluations, in accordance with Article 34 of Regulation (EU, Euratom) 2024/2509. Internal control systems, including ex ante financial verifications and ex post controls and audits, are therefore to be established, in the spirit of Regulation (EU, Euratom) 2024/2509, to ensure the adequate management of compliance and financial regulatory risks and to support effective monitoring and evaluation of the programme's performance. |
| __________________ | __________________ |
| 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 3
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, 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 and anti-fraud investigations, in particular into VAT fraud; (g) other actions to achieve the general and specific objectives, such as innovation, testing. |
Or. en
Amendment 4
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 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 5
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, 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, create transparency and support VAT anti-fraud 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 6
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 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. Union tax policy should also contribute to ensuring that the rules agreed within the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) are implemented fully and consistently by all participating jurisdictions. The integrity and effectiveness of the global agreement depend on its uniform and faithful application. Any divergence, selective implementation or delay risks fragmenting the international tax architecture and undermining the level playing field it seeks to establish. 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 taxation-related digital systems is essential to support Union tax policy priorities, improve Union taxation systems and tax collection, and facilitate cooperation among national authorities and between Member States and Union institutions, bodies and agencies. 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 7
Proposal for a regulation
Recital 25
| Text proposed by the Commission | Amendment |
| (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 and taxation fields. Those common components are essential for establishing a modern and efficient Customs Union and tax systems across the Union, and for enhancing the Union’s competitiveness at global level. | (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 and taxation fields. 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, and to improving evidence-based and digital-ready policymaking in the field of taxation. |
Or. en
Amendment 8
Proposal for a regulation
Recital 28
| Text proposed by the Commission | Amendment |
| (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 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 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. | (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 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. |
Or. en
Amendment 9
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, including from tax fraud, tax evasion and aggressive tax planning, to support tax authorities and taxation, to foster fair tax competition in the Union, and to improve tax collection, with a design fostering flexibility, simplification and synergies and supporting the Union’s horizontal policy mainstreaming priorities, while ensuring transparency and accountability towards the European Parliament. |
Or. en
Amendment 10
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 Member States’ operational cooperation and investigation activities alongside the EPPO; |
Or. en
Amendment 11
Proposal for a regulation
Article 3 – paragraph 2 – point e a (new)
| Text proposed by the Commission | Amendment |
| (ea) to support tax authorities, 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 as well as protecting the financial and economic interests of the Union and its Member States, including from tax fraud, tax evasion and aggressive tax planning, and improve tax collecting. The programme shall further aim to foster tax cooperation and the exchange of tax information as well as progressive modernisation of reporting, auditing and software tools. It shall also help tax administrations to facilitate and improve the implementation of the Union directives on taxation, and to train their staff in that regard. |
Or. en
Amendment 12
Proposal for a regulation
Article 3 – paragraph 2 – point g
| Text proposed by the Commission | Amendment |
| (g) to provide relevant and comparable official European statistics as set out in the Annex. | (g) to provide relevant and comparable official European statistics, in accordance with the quality criteria enshrined in Article 12(1) of Regulation (EC) No 223/2009, to better support economic governance, competitiveness, defence, housing, social, environmental, and demographic policies, as set out in the Annex to this Regulation. |
Or. en
Amendment 13
Proposal for a regulation
Article 5 – paragraph 2 a (new)
| Text proposed by the Commission | Amendment |
| 2a. Additional contributions to the programme, whether financial or non-financial, shall be implemented in accordance with the internal control framework and the principles of sound financial management laid down in Regulation (EU, Euratom) 2024/2509. They shall be subject to monitoring and reporting in accordance with Article 11b and shall be duly reflected in the evaluations carried out pursuant to Article 11c. |
Or. en
Amendment 14
Proposal for a regulation
Article 9 – paragraph 1
| Text proposed by the Commission | Amendment |
| 1. Eligibility criteria shall be set to support achievement of the objectives laid down in Article 3 of this Regulation, in accordance with Regulation (EU, Euratom) 2024/2509 and shall apply to all award procedures under the programme. | 1. Actions implemented to attain the objectives set out in Article 3, including the following, shall be eligible for funding: |
Or. en
Amendment 15
Proposal for a regulation
Article 9 – paragraph 1 – point a (new)
| Text proposed by the Commission | Amendment |
| (a) meetings and similar ad hoc events; |
Or. en
Amendment 16
Proposal for a regulation
Article 9 – paragraph 1 – point b (new)
| Text proposed by the Commission | Amendment |
| (b) project-based structured collaboration; |
Or. en
Amendment 17
Proposal for a regulation
Article 9 – paragraph 1 – point c (new)
| Text proposed by the Commission | Amendment |
| (c) IT capacity-building actions, in particular the development and operation of European electronic systems; |
Or. en
Amendment 18
Proposal for a regulation
Article 9 – paragraph 1 – point d (new)
| Text proposed by the Commission | Amendment |
| (d) human competency and capacity-building actions; |
Or. en
Amendment 19
Proposal for a regulation
Article 9 – paragraph 1 – point e (new)
| Text proposed by the Commission | Amendment |
| (e) support actions including: | |
| (i) studies and other relevant written material; | |
| (ii) innovation activities, in particular proof-of-concepts, pilot projects and prototyping initiatives; | |
| (iii) jointly developed communication actions; | |
| (iv) any other relevant actions provided for in the work programmes referred to in Article 11 which are necessary for attaining or are in support of the objectives set out in Article 3. |
Or. en
Amendment 20
Proposal for a regulation
Article 9 – paragraph 1 a (new)
| Text proposed by the Commission | Amendment |
| 1a. Actions referred to in paragraph 1 shall cover the following priority topics: | |
| (a) closing loopholes in the effective implementation of Council Directive 2011/16/EU; | |
| (b) the effective exchange of information and the development of usable formats taking into account initiatives at international level, including OECD standards for data; | |
| (c) removing obstacles to cross-border cooperation; | |
| (d) combating cross-border VAT frauds; | |
| (e) exchange of best practices on recovery of taxes, including taxes not paid in accordance with Council Directive 2003/48/EC (European Savings Tax Directive); | |
| (f) support the implementation of Council Directive (EU) 2025/50 on faster and safer relief of excess withholding taxes (FASTER); | |
| (g) support the implementation of rules adopted under the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS); | |
| (h) Union-level digital solutions through the implementation of unified national IT tools, the deployment of common and/or interoperable digital solutions, and the support of standardisation efforts; | |
| (i) support the Union simplification agenda in order to boost competitiveness and improve the functioning of the Union legislative framework for corporate taxation, as outlined in the European Commission's Political Guidelines for 2024-2029, and the Council Conclusions of 11 March 2025 on a tax decluttering and simplification agenda which contributes to the Union's competitiveness. |
Or. en
Amendment 21
Proposal for a regulation
Article 11 – paragraph 1 a (new)
| Text proposed by the Commission | Amendment |
| The work programmes shall be adopted by the Commission by means of implementing acts. Those implementing acts shall be adopted in accordance with the examination procedure as referred to in Article 11a(2). |
Or. en
Amendment 22
Proposal for a regulation
Article 11 – paragraph 1 b (new)
| Text proposed by the Commission | Amendment |
| Prior to their adoption, the Commission shall transmit the draft work programmes simultaneously to the European Parliament and to the Council. The draft work programmes shall clearly indicate the prioritisation choices, expected trajectories and key milestones for implementation. They shall demonstrate that the future actions foreseen under the programme generate Union added value and are aligned with Union-wide policy priorities. |
Or. en
Amendment 23
Proposal for a regulation
Article 11 a (new)
| Text proposed by the Commission | Amendment |
| Article11a | |
| Committee procedure | |
| 1. The Commission shall be assisted by a committee. That committee shall be a committee within the meaning of Regulation (EU) No 182/2011. | |
| 2. Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 shall apply. |
Or. en
Amendment 24
Proposal for a regulation
Article 11 b (new)
| Text proposed by the Commission | Amendment |
| Article11b | |
| Monitoring and Reporting | |
| 1. The Commission shall monitor the implementation of the programme and report on its performance and progress towards achieving the specific objectives set out in Article 3. | |
| 2. Performance reporting shall be based on the indicators established in accordance with Regulation (EU) .../...1a+ and any programme-specific indicators defined in this Regulation. | |
| 3. The performance reporting system shall ensure that data for monitoring the implementation and the results of the programme are collected efficiently, effectively and in a timely manner. To that end, proportionate reporting requirements shall be imposed on recipients of Union funds. | |
| __________________ | |
| 1a Regulation (EU) .../... of ... establishing a budget expenditure tracking and performance framework and other horizontal rules for the Union programmes and activities (OJ...). | |
| + OJ: Please insert the number of this regulation in the text, and complete the footnote with the number, the date and the OJ reference. |
Or. en
Amendment 25
Proposal for a regulation
Article 11 c (new)
| Text proposed by the Commission | Amendment |
| Article 11c | |
| Evaluation | |
| 1. Evaluations of the programme shall be carried out in a timely manner to feed into the decision-making process and improve the quality of implementation. The Commission shall make those evaluations publicly available. | |
| 2. The Commission shall carry out an interim evaluation of the programme once sufficient information on its implementation becomes available, but no later than three years after the start of the programme implementation. The interim evaluation shall assess in particular: | |
| (a) the effectiveness, efficiency, relevance, coherence and Union added value of the programme; | |
| (b) progress towards the achievement of its objectives; | |
| (c) the continued relevance of the priorities and implementation arrangements. | |
| 3. At the end of the implementation period, and no later than one year after the end of the period referred to in Article 1, the Commission shall carry out a final evaluation of the programme. | |
| 4. The Commission shall communicate the conclusions of the interim and final evaluations, accompanied by its observations, to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions, and may, upon request, engage in a structured dialogue with the European Parliament and the Council on those evaluations and their follow-up. |
Or. en
ANNEX: DECLARATION OF INPUT
The rapporteur for opinion declares under his exclusive responsibility that he did not include in his opinion input from interest representatives falling within the scope of the Interinstitutional Agreement on a mandatory transparency register, or from representatives of public authorities of third countries, including their diplomatic missions and embassies, to be listed in this Annex pursuant to Article 8 of Annex I to the Rules of Procedure.