### 10. welcomes the inquiry and final report by the european securities and markets authority into cum-ex , cum-cum and withholding tax reclaim schemes , as requested by parliament; calls on the commission to propose measures to link tax reclaims to the underlying distribution of dividends , or to entrust a single entity with responsibility for collecting the withholding tax and issuing the relevant certificate; ### 10. welcomes the inquiry and final report by the european securities and markets authority into cum-ex , cum-cum and withholding tax reclaim schemes , as requested by parliament; calls on the commission to present an impact assessment on possible solutions to tackle these schemes , namely the possibility to link tax reclaims to the underlying distribution of dividends;


### 11. calls on the commission to enhance cooperation and mutual assistance between tax authorities , financial market supervisory authorities and , where appropriate , law enforcement bodies regarding the detection and prosecution of withholding tax reclaim schemes; ### 11. calls on the commission to enhance cooperation and mutual assistance between tax authorities , financial market supervisory authorities and , where appropriate , law enforcement bodies regarding the detection and prosecution of withholding tax reclaim schemes; values the commission’s efforts and parliament’s initiatives to strengthen cooperation on taxation between member states , for example with the fiscalis programme;


### 12. notes that although directive 2014/107/eu has facilitated the exchange of information , other obstacles to the detection of cum-ex and cum-cum schemes exist , including the timeliness of exchanges , the scope of the exchange of information on capital gains , and the insufficient spontaneous exchange of information; ### 12. notes that although directive 2014/107/eu has facilitated the exchange of information , other obstacles to the detection of cum-ex and cum-cum schemes exist , including the settlement delays in securities transactions , the scope of the exchange of information on capital gains , and the insufficient spontaneous exchange of information;


### 14. notes the commission’s intention to put forward a proposal by the end of 2022 establishing a european withholding tax framework for dividend , interest or royalty payments , accompanied by a mechanism for the exchange of information and cooperation among tax administrations; ### 14. welcomes the commission’s intention to put forward a proposal by the end of 2022 establishing a european withholding tax framework for dividend , interest or royalty payments , accompanied by a mechanism for the exchange of information and cooperation among tax administrations;


### 14. notes the commission’s intention to put forward a proposal by the end of 2022 establishing a european withholding tax framework for dividend , interest or royalty payments , accompanied by a mechanism for the exchange of information and cooperation among tax administrations; ### 14. notes the commission’s intention to put forward a proposal by the end of 2022 establishing a european withholding tax framework for dividend , interest or royalty payments , accompanied by a mechanism for the exchange of information and cooperation among tax administrations; recalls the commission’s commitment to complete the capital market union project , which is key to responding to many of the needs outlined in this report; calls on the commission , in this connection and for 2022 , to carry out an impact assessment of the implementation of the measures set out in the action plan launched in 2019;


### 15. encourages the development of a harmonised eu procedure for withholding tax refunds for all member states , thereby addressing the concerns about regulatory discrepancies; ### 15. encourages the development of a harmonised eu procedure for withholding tax refunds for all member states , thereby addressing the concerns about regulatory discrepancies , in full respect of the eu competences on taxation;


### 15. encourages the development of a harmonised eu procedure for withholding tax refunds for all member states , thereby addressing the concerns about regulatory discrepancies; ### 15. encourages the development of a common and standardised system of tax relief in the eu , thereby addressing the concerns about regulatory discrepancies;


### 15. encourages the development of a harmonised eu procedure for withholding tax refunds for all member states , thereby addressing the concerns about regulatory discrepancies; ### 15. encourages the development of a harmonised , easy-to use and digital eu procedure for withholding tax refunds for all member states;


### 16. notes that digitalising these procedures and improving cooperation between national tax administrations could reduce the administrative burden and uncertainty in cross-border investments; ### 16. notes that digitalising these procedures and improving cooperation between national tax administrations could reduce the administrative burden and uncertainty in cross-border investments while speeding up procedures for investors and tax authorities alike;


### 17. takes note of the option to establish an eu system for relief at source; highlights that a move towards this type of system cannot be detrimental to the fight against tax abuse; stresses that , in all circumstances , compliance by the destination state with the agreement reached by the g20/oecd inclusive framework must be a prerequisite for relief at source; ### 17. welcomes the option to establish an eu system for relief at source , that should be the preferred option; notes that well-working , quick , standardised and digital withholding tax refund procedures would only be the second-best option , but would still constitute an improvement over the status quo;


### (7) tax administrations frequently request information from digital platform operators. this causes platform operators significant administrative and compliance costs. at the same time , some member states have imposed a unilateral reporting obligation , which creates an additional administrative burden for platform operators , as they have to comply with multitude of national standards of reporting. it would therefore be essential that a standardised reporting obligation apply across the internal market. ### (7) tax administrations frequently request information from digital platform operators. this causes platform operators significant administrative and compliance costs. at the same time , some member states have imposed a unilateral reporting obligation , which creates an additional administrative burden for platform operators , as they have to comply with multitude of national standards of reporting. it would therefore be essential that a standardised reporting obligation apply across the internal market. this standardisation is essential to promote three major objectives: to minimise compliance costs for operators , to increase the efficiency of national authorities and to reduce bureaucracy for both taxpayers and tax administrations.


### (10) given the wide use of digital platforms in performing commercial activities , both by individuals and entities , it is crucial to ensure that the information is reportable regardless of the legal nature of the seller. nevertheless , an exception should be provided for governmental entities , which should not be captured by the reporting obligation. ### (10) given the wide use of digital platforms in performing commercial activities , both by individuals and entities , it is crucial to ensure that the information is reportable regardless of the legal nature of the seller. nevertheless , an exception should be provided for governmental entities , which should not be captured by the reporting obligation , provided this is justifiable on account of it being sensitive information , prior knowledge of which could affect the market and operators on the market.


### (15) the objective of preventing tax evasion and avoidance could be ensured by requiring digital platform operators to report income earned through platforms at an early stage , before the national tax authorities carry out their yearly tax assessments. to facilitate the work of member states’ tax authorities , the reported information should be exchanged within one month following the reporting. in order to facilitate the automatic exchange of information and enhance the efficient use of resources , exchanges should be carried out electronically through the existing common communication network (‘ccn’) developed by the union. ### (15) the objective of preventing tax evasion and avoidance could be ensured by requiring digital platform operators to report income earned through platforms at an early stage , before the national tax authorities carry out their yearly tax assessments. to facilitate the work of member states’ tax authorities , the reported information should be exchanged within one month following the reporting. in order to facilitate the automatic exchange of information and enhance the efficient use of resources , exchanges should be carried out electronically through the existing common communication network (‘ccn’) developed by the union. the digital infrastructure should therefore be resilient and guarantee the highest standard of security.


### (15) the objective of preventing tax evasion and avoidance could be ensured by requiring digital platform operators to report income earned through platforms at an early stage , before the national tax authorities carry out their yearly tax assessments. to facilitate the work of member states’ tax authorities , the reported information should be exchanged within one month following the reporting. in order to facilitate the automatic exchange of information and enhance the efficient use of resources , exchanges should be carried out electronically through the existing common communication network (‘ccn’) developed by the union. ### (15) the objective of preventing tax evasion and avoidance could be ensured by requiring digital platform operators to report income earned through platforms at an early stage , before the national tax authorities carry out their yearly tax assessments. to facilitate the work of member states’ tax authorities , the reported information should be exchanged without undue delay and at the latest within one month following the reporting. in order to facilitate the automatic exchange of information and enhance the efficient use of resources , exchanges should be carried out electronically through the existing common communication network (‘ccn’) developed by the union.


### (16) the evaluation of directive 2011/16/eu carried out by the commission demonstrated the need for consistent monitoring of the effectiveness in the application of that directive and of the national transposing provisions enabling this application. in order for the commission to continue to properly monitor and evaluate the effectiveness of the automatic exchanges of information under directive 2011/16/eu , member states should be obliged to communicate the statistics on such exchanges to the commission on an annual basis. ### (16) the evaluation of directive 2011/16/eu carried out by the commission demonstrated the need for consistent monitoring of the effectiveness in the application of that directive and of the national transposing provisions enabling this application. in order for the commission to continue to properly monitor and evaluate the effectiveness of the automatic exchanges of information under directive 2011/16/eu , member states should be obliged to communicate all relevant information on such exchanges to the commission on an annual basis.


### (17) it is necessary to strengthen the mechanisms of directive 2011/16/eu regarding the presence of officials of the tax administration of one member state in the territory of another member state and the carrying out of simultaneous controls by two or more member states in order to ensure their effective application. it follows that responses to requests for the presence of officials of another member state and for simultaneous controls should be provided within a specified timeframe. where foreign officials are present in the territory of another member state during an administrative enquiry , or participate through the use of electronic means of communication , they should be allowed to directly interview individuals and examine records. ### (17) it is necessary to strengthen the mechanisms of directive 2011/16/eu regarding the presence of officials of the tax administration of one member state in the territory of another member state and the carrying out of simultaneous controls by two or more member states in order to ensure their effective application. it follows that responses to requests for the presence of officials of another member state and for simultaneous controls should be provided within a specified timeframe. where foreign officials are present in the territory of another member state during an administrative enquiry , or participate through the use of electronic means of communication , they should be allowed to directly interview individuals and examine records. these diligences are important to safeguard the efficiency of such enquiries and must respect , at all time , fundamental rights.


### (19) multilateral controls carried out with the support of the fiscalis 2020 programme established by regulation (eu) no 1286/2013 of the european parliament and of the council23 have demonstrated the benefit of co-ordinated controls of one or more taxpayers that are of common or complementary interest to two or more tax administrations in the union. as there is no explicit legal base for conducting joint audits , such joint actions are currently conducted based on the combined provisions of directive 2011/16/eu regarding the presence of foreign officials in the territory of other member states and on simultaneous controls. however , in many cases this practice has proven to be insufficient and lacking legal clarity and certainty. ### (19) multilateral controls carried out with the support of the fiscalis 2020 programme established by regulation (eu) no 1286/2013 of the european parliament and of the council23 have demonstrated the benefit of co-ordinated controls of one or more taxpayers that are of common or complementary interest to two or more tax administrations in the union. as there is no explicit legal base for conducting joint audits , such joint actions are currently conducted based on the combined provisions of directive 2011/16/eu regarding the presence of foreign officials in the territory of other member states and on simultaneous controls. however , in many cases this practice has proven to be insufficient and lacking legal clarity and certainty. it is therefore important to eliminate this legal uncertainty and provide these controls with a legal basis within the framework of administrative cooperation.


### (21) in order to ensure the effectiveness of the process , responses to requests for joint audits should be provided within a given timeframe. rejections of requests should be duly justified. the procedural arrangements applicable to a joint audit should be those of the member state where the relevant audit action takes place. accordingly , evidence collected during a joint audit should be mutually recognised by the participating member state(s). it is equally important that the competent authorities agree on the facts and circumstances of the case and endeavour to reach an agreement on how to interpret the tax position of the audited person(s). in order to ensure that the outcome of a joint audit can be implemented in the participating member states , the final report should have equivalent legal value to the relevant national instruments that are issued as a result of an audit in the participating member states. where necessary , member states should provide the legal framework for the performance of a corresponding adjustment. ### (21) in order to ensure the effectiveness of the process , responses to requests for joint audits should be provided within a given timeframe. rejections of requests should be duly justified and should only be possible for the reasons laid out in this directive. the procedural arrangements applicable to a joint audit should be those of the member state where the relevant audit action takes place. accordingly , evidence collected during a joint audit should be mutually recognised by the participating member state(s). it is equally important that the competent authorities agree on the facts and circumstances of the case and endeavour to reach an agreement on how to interpret the tax position of the audited person(s). in order to ensure that the outcome of a joint audit can be implemented in the participating member states , the final report should have equivalent legal value to the relevant national instruments that are issued as a result of an audit in the participating member states. where necessary , member states should provide the legal framework for the performance of a corresponding adjustment.


### (22) recognising that joint audits are founded on mutual trust between the competent authorities of the participating member states , the exchange of information related to commercial , industrial or professional secrets or to a commercial process , or information the disclosure of which would be contrary to public policy , should not be refused in the context of a joint audit. such exchanged information should however remain confidential and not be disclosed to third parties. ### (22) recognising that joint audits are founded on mutual trust between the competent authorities of the participating member states , the exchange of information related to commercial , industrial or professional secrets or to a commercial process , or information the disclosure of which would be contrary to public policy , should not be refused in the context of a joint audit. such exchanged information should however remain confidential and not be disclosed to third parties , and applicable rules on the disclosure of a commercial , industrial or professional secret or a commercial process , or information the disclosure of which would be contrary to public policy , should not be circumvented.


### member states shall inform the commission annually of at least two categories of income and capital mentioned in the first subparagraph with regard to which they communicate information concerning residents of another member state. ### member states shall inform the commission annually of at least three categories of income and capital mentioned in the first subparagraph with regard to which they communicate information concerning residents of another member state.


### member states shall inform the commission annually of at least two categories of income and capital mentioned in the first subparagraph with regard to which they communicate information concerning residents of another member state. ### member states shall inform the commission annually of the categories of income and capital mentioned in the first subparagraph with regard to which they communicate information concerning residents of another member state.


### 2. before 1 january 2023 , member states shall inform the commission of at least four categories listed in paragraph 1 in respect of which the competent authority of each member state shall , by automatic exchange , communicate to the competent authority of any other member state , information concerning residents in that other member state. the information shall concern taxable periods starting on or after 1 january 2024. ### 2. before 1 january 2023 , member states shall inform the commission of all the categories listed in paragraph 1 in respect of which the competent authority of each member state shall , by automatic exchange , communicate to the competent authority of any other member state , information concerning residents in that other member state. the information shall concern taxable periods starting on or after 1 january 2024.


### 3. the communication pursuant to paragraph 2 shall take place using the standard form referred to in article 20(7) within 2 months following the end of the reportable period to which the reporting obligations of the reporting platform operator relate. ### 3. the communication pursuant to paragraph 2 shall take place using the standard form referred to in article 20(7) without undue delay and at the latest within one month following the end of the reportable period to which the reporting obligations of the reporting platform operator relate.


### 1. member states shall provide the commission on an annual basis with statistics on the volume of automatic exchanges under articles 8(1) , 8(3a) , 8aa and 8ac and with information on the administrative and other relevant costs and benefits relating to exchanges that have taken place and any potential changes , for both tax administrations and third parties.. ### 1. member states shall provide the commission on an annual basis with all relevant material information , including statistics on the volume of automatic exchanges as well as an assessment of the usability of the data being exchanged under articles 8(1) , 8(3a) , 8aa and 8ac , and with information on the administrative and other relevant costs and benefits relating to exchanges that have taken place and any potential changes , for both tax administrations and third parties..


### 3. a request for a joint audit by a competent authority of a member state may be rejected on justified grounds and , in particular , for any of the following reasons: ### 3. a request for a joint audit by a competent authority of a member state may be rejected for any of the following reasons:


### 7. the commission shall develop and provide technical and logistical support for a secure central interface on administrative cooperation in the field of taxation where member states communicate with the use of standard forms pursuant to article 20(1) and (3). the competent authorities of all member states shall have access to that interface. for the purpose of collecting statistics , the commission shall have access to information about the exchanges recorded to the interface and which can be extracted automatically. the access by the commission shall be without prejudice to the obligation of member states to provide statistics on exchanges of information in accordance with article 23(4). ### 7. the commission shall develop and provide technical and logistical support for a secure central interface on administrative cooperation in the field of taxation where member states communicate with the use of standard forms pursuant to article 20(1) and (3). the competent authorities of all member states shall have access to that interface. this central interface must be secured with the highest level of cybersecurity and technically certified procedures to guarantee data protection. for the purpose of collecting statistics , the commission shall have access to information about the exchanges recorded to the interface and which can be extracted automatically. the access by the commission shall be without prejudice to the obligation of member states to provide statistics on exchanges of information in accordance with article 23(4).


### 2. member states shall examine and evaluate , in their jurisdiction , the effectiveness of administrative cooperation in accordance with this directive in combating tax evasion and tax avoidance and shall communicate annually the results of their evaluation to the commission.. ### 2. member states shall examine and evaluate , in their jurisdiction , the effectiveness of administrative cooperation in accordance with this directive in combating tax evasion and tax avoidance , as well as an evaluation of the compliance costs that can result from a possible over-reporting situation. member states shall communicate annually the results of their evaluation to the commission and the european parliament. a summary of the results shall be made publicly available , but the taxpayers’ rights and confidentiality shall be preserved.


### notwithstanding the first and second subparagraphs , the commission may publish annually anonymised summaries of the statistical data that member states communicate to it in accordance with article 23(4).. ### notwithstanding the first and second subparagraphs , the commission shall publish annually anonymised summaries of the statistical data that member states communicate to it in accordance with article 23(4).


### member states shall ensure that , in the event of a personal data breach in the meaning of point 12 of article 4 of regulation (eu) 2016/679 , the competent authorities may ask the commission , as processor , to suspend , as a mitigating measure , the exchanges of information under this directive with the member state where the breach occurred. ### member states shall ensure that , in the event of a personal data breach in the meaning of point 12 of article 4 of regulation (eu) 2016/679 or in the event of a breach of the principles of the rule of law in accordance with article 4 of regulation (eu) 2020/… [rule of law mechanism]* the competent authorities may ask the commission , as processor , to suspend , as a mitigating measure , the exchanges of information under this directive with the member state where the breach occurred.


### the suspension shall last until the competent authorities ask the commission to enable again the exchanges of information under this directive with the member state where the breach occurred.. ### the suspension shall last until the competent authorities ask the commission to enable again the exchanges of information under this directive with the member state where the breach occurred. the commission shall enable the exchanges of information only when there is technical evidence that the data flow is secured.


### demonstrates that the use of a ‘securities account’ as defined under article 2(28) of regulation (eu) no 909/2014 or the use of book-entry form are incompatible with the use of its particular dlt; ### demonstrates that the use of a ‘securities account’ as defined under article 2(28) of regulation (eu) no 909/2014 or the use of book-entry form are incompatible with the particular dlt used by the csd concerned;


### where settlement occurs through commercial bank money or e-money tokens , the investment firm or market operator operating the dlt mtf shall identify , measure , monitor , manage , and minimise any counterparty risk arising from the use of such money. ### where settlement occurs through commercial bank money or e-money tokens , the csd operating the dlt securities settlement system shall identify , measure , monitor , manage , and minimise any counterparty risk arising from the use of such money.


### the exemption requested is proportionate to and justified by the use of its dlt , and; ### the exemption requested is proportionate to and justified by the use of the particular dlt used by the csd concerned , and;


### they shall also have up-to-date , clear and detailed publically available written documentation , which may be made available by electronic means , defining the rules under which the dlt market infrastructure shall operate , including the agreed upon associated legal terms defining the rights , obligations , responsibilities and liabilities of the operator of the dlt market infrastructure , as well as that of the members , participants , issuers and/or clients using the dlt market infrastructure concerned. such legal arrangements shall specify the governing law , the pre-litigation dispute settlement mechanism and the jurisdiction for bringing legal action. ### they shall also have up-to-date , clear and detailed publicly available written documentation , which may be made available by electronic means , defining the rules under which the dlt market infrastructure shall operate , including the agreed upon associated legal terms defining the rights , obligations , responsibilities and liabilities of the operator of the dlt market infrastructure , as well as that of the members , participants , issuers and/or clients using the dlt market infrastructure concerned. such legal arrangements shall specify the governing law , the pre-litigation dispute settlement mechanism and the jurisdiction for bringing legal action.


### 2. a csd operating a dlt securities settlement system , and an investment firm or a market operator operating a dlt mtf requesting an exemption from article 3(2) of regulation (eu) no 909/2014 , shall establish rules on the functioning of the dlt they operate , including the rules for accessing the distributed ledger technology , the participation of the validating nodes , addressing potential conflicts of interest , and risk management including any mitigation measures. ### 2. a csd operating a dlt securities settlement system , and an investment firm or a market operator operating a dlt mtf requesting an exemption from article 3(2) of regulation (eu) no 909/2014 , shall establish or document , as appropriate , rules on the functioning of the dlt they operate , including the rules for accessing the distributed ledger technology , the participation of the validating nodes , addressing potential conflicts of interest , and risk management including any mitigation measures.


### where applicable , the functioning of its proprietary dlt as referred to in article 6(2); ### where applicable , the functioning of the dlt as referred to in article 6(2);


### 3. before deciding on an application for a specific permission to operate a dlt mtf under this regulation , the competent authority of the home member state shall notify and provide all relevant information on the dlt mtf to esma , an explanation of the exemptions requested , their justifications and any compensatory measures proposed by the applicant or required by the competent authority. ### 3. after deciding on an application for a specific permission to operate a dlt mtf under this regulation , the competent authority of the home member state shall notify and provide the application to operate on the dlt mtf to esma for information purposes and in order to fulfil the obligations set out in article 7 , paragraph 5 , second subparagraph.


### within three months of receipt of the notification , esma shall provide the competent authority with a non-binding opinion on the application and shall make any recommendations on the exemptions requested by the applicant , that are necessary to ensure investor protection , market integrity and financial stability. esma shall also promote the consistency and proportionality of exemptions granted by competent authorities to investment firms or market operators operating dlt mtfs across the union. in order to do so , esma , shall consult the competent authorities of the other member states in a timely manner and take the utmost account of their views in its opinion. ### within three months of receipt of the notification , esma shall provide the competent authority with a binding opinion on the application and shall make any recommendations on the exemptions requested by the applicant , that are necessary to ensure investor protection , market integrity and financial stability. esma shall also ensure the consistency and proportionality of exemptions granted by competent authorities to investment firms or market operators operating dlt mtfs across the union. in order to do so , esma , shall consult the competent authorities of the other member states in a timely manner and take the utmost account of their views in its opinion.


### the functioning of its proprietary dlt as referred to in article 6(2); ### the functioning of the dlt as referred to in article 6(2);


### 3. before deciding on an application for a specific permission to operate a dlt mtf under this regulation , the competent authority shall notify and provide all relevant information on the dlt securities settlement system to esma and an explanation of the exemptions requested , their justification and any compensatory measures proposed by the applicant or required by the competent authority. ### 3. before deciding on an application for a specific permission to operate a dlt securities settlement system under this regulation , the competent authority shall notify and provide all relevant information on the dlt securities settlement system to esma and an explanation of the exemptions requested , their justification and any compensatory measures proposed by the applicant or required by the competent authority.


### 1. without prejudice to the application of any relevant provisions of directive 2014/65/eu and regulation (eu) no 909/2014 , the operators of dlt market infrastructures shall cooperate with the competent authorities which are entrusted with granting specific permissions under this regulation and with esma. ### 1. without prejudice to the application of any relevant provisions of directive 2014/65/eu and regulation (eu) no 909/2014 , the operators of dlt market infrastructures shall cooperate with the competent authorities which are entrusted with granting specific permissions under this regulation.


### in particular , immediately upon becoming aware of any of the matters listed below , the operators of dlt market infrastructures shall notify , the said competent authorities and esma , thereof. such matters include , without limitation: ### in particular , immediately upon becoming aware of any of the matters listed below , the operators of dlt market infrastructures shall notify , the said competent national authorities and esma , thereof. such matters include , without limitation:


### 1. five years from the entry into application of this regulation , at the latest , esma shall present a report to the commission on: ### 1. five years from the entry into application of this regulation , esma shall present a report to the commission on:


### any risks presented by the use of a dlt; ### any risks , vulnerabilities and inefficiences presented by the use of a dlt;


### made permanent with or without amendment; or ### made permanent by appropriate modifications to the union framework on financial services legislation; or


### made permanent with or without amendment; or ### made permanent by adapting the relevant union financial services legislation accordingly;


### a. whereas , with less than seven years to go until the deadline for the implementation of the 2030 agenda , the new geopolitical landscape and the multiple crises in various areas have hindered the achievement of the sdgs; whereas the 2030 agenda and the 17 sdgs are key to addressing the current challenges and reorienting the global compass towards a socially and environmentally just transition that leaves no one behind; ### a. whereas , with less than seven years to go until the deadline for the implementation of the 2030 agenda , the new geopolitical landscape and the multiple crises in various areas have hindered the achievement of the sdgs; whereas the 2030 agenda and the 17 sdgs are key to addressing the current challenges and reorienting the global compass towards a socially and environmentally just transition within planetary boundaries that leaves no one behind;


### 1. stresses its commitment to the 2030 agenda , especially in light of the new geopolitical landscape and the ongoing climate , biodiversity and health crises; warns against further polarisation in the distribution of wealth and income , which would lead to increased inequality and poverty; highlights , against this backdrop , the importance of the sdgs , which provide a universal compass for people’s prosperity and to protect the planet; recalls that a pledge to leave no one behind lies at the heart of the 2030 agenda and that the achievement of the sdgs should benefit all countries , people and segments of society; ### 1. stresses its commitment to the 2030 agenda , especially in light of the new geopolitical landscape and the ongoing climate , biodiversity and health crises as well as the growing backlash against women's rights and gender equality; warns against further polarisation in the distribution of wealth and income , which would lead to increased inequality and poverty; highlights , against this backdrop , the importance of the sdgs , which provide a universal compass for people’s prosperity and to protect the planet; recalls that a pledge to leave no one behind lies at the heart of the 2030 agenda and that the achievement of the sdgs should benefit all countries , people and segments of society , and enhance cultural sustainability and the rights of indigenous people; stresses that the sdgs should be achieved in a social and climate-just way while respecting a fair distribution of scarce resources within the planetary boundaries;


### 1. stresses its commitment to the 2030 agenda , especially in light of the new geopolitical landscape and the ongoing climate , biodiversity and health crises; warns against further polarisation in the distribution of wealth and income , which would lead to increased inequality and poverty; highlights , against this backdrop , the importance of the sdgs , which provide a universal compass for people’s prosperity and to protect the planet; recalls that a pledge to leave no one behind lies at the heart of the 2030 agenda and that the achievement of the sdgs should benefit all countries , people and segments of society; ### 1. stresses its commitment to the 2030 agenda , especially in light of the new geopolitical landscape and the ongoing climate , biodiversity and health crises; notes that increasing inequality in recent years has resulted in fragmented societies in many parts of the developed and developing world; highlights , against this backdrop , the importance of the sdgs , which provide a universal compass for people’s prosperity and to protect the planet; recalls that a pledge to leave no one behind lies at the heart of the 2030 agenda and that the achievement of the sdgs should benefit all countries , people and segments of society;


### 3. notes that the implementation process for almost all the sdgs is lagging and that two consecutive years of regression have been recorded for many indicators9; reaffirms the importance of each sdg and highlights the key challenges that persist for sustainable development , particularly in relation to poverty (sdg 1) , hunger (sdg 2) , health (sdg 3) , education (sdg 4) , climate change (sdg 13) , oceans (sdg 14) and biodiversity (sdg 15); underlines the strategic role that sdg 10 , on reducing inequality , can play in the global implementation of the 2030 agenda; ### 3. notes that the implementation process for almost all the sdgs is lagging and that two consecutive years of regression have been recorded for many indicators9; reaffirms the importance of each sdg and highlights the key challenges that persist for sustainable development , particularly in relation to poverty (sdg 1) , hunger (sdg 2) , health (sdg 3) , education (sdg 4) , equality (sdg 5) ,climate change (sdg 13) , oceans (sdg 14) and biodiversity (sdg 15); underlines the strategic role that sdg 10 , on reducing inequality , can play in the global implementation of the 2030 agenda;


### 3. notes that the implementation process for almost all the sdgs is lagging and that two consecutive years of regression have been recorded for many indicators9; reaffirms the importance of each sdg and highlights the key challenges that persist for sustainable development , particularly in relation to poverty (sdg1) , hunger (sdg2) , health (sdg3) , education (sdg4) , climate change (sdg 13) , oceans (sdg 14) and biodiversity (sdg 15); underlines the strategic role that sdg 10 , on reducing inequality , can play in the global implementation of the 2030 agenda; ### 3. notes that the implementation process for almost all the sdgs is lagging and that two consecutive years of regression have been recorded for many indicators9; reaffirms the importance of each sdg and highlights the key challenges that persist for sustainable development , particularly in relation to poverty (sdg 1) , hunger (sdg 2) , health (sdg 3) , education (sdg 4) , gender equality (sdg 5) , climate change (sdg 13) , oceans (sdg 14) and biodiversity (sdg 15); underlines the strategic role that sdg 10 , on reducing inequality , can play in the global implementation of the 2030 agenda;


### 4. highlights the importance of the 2023 high-level political forum on sustainable development and the sdg summit , which are both due to take place in new york , as opportunities to review progress at the halfway point , which must be the starting point for an intensified effort to achieve the goals by 2030; acknowledges , in this regard , the sdgs being focused on in 2023 (sdgs 6 , 7 , 9 , 11 and 17); ### 4. highlights the importance of the 2023 high-level political forum on sustainable development and the sdg summit , which are both due to take place in new york , as opportunities to review progress at the halfway point , which must be the starting point for an intensified effort to achieve the goals by 2030; acknowledges , in this regard , the sdgs being focused on in 2023 (sdgs 6 , 7 , 9 , 11 and 17); stresses that the global gateway initative can and should boost much needed sustainable economic growth and job creation , build resilient infrastructure and foster innovation and contribute to ensuring access to affordable , reliable and modern energy in developing countries , in order to advance progress on sdgs 7 , 8 and 9; calls therefore on team europe to speed up the roll-out of global gateway; highlights that smes have a critical role in facilitating progress in this regard;


### 5. recognises the eu’s significant role in establishing the 2030 agenda in 2015 and calls for it to take bold action and provide global leadership by setting an example in the implementation of the sdgs and redoubling its efforts ahead of the deadline; ### 5. recognises the eu’s significant role in establishing the 2030 agenda in 2015 and calls for it to take bold action and provide global leadership by setting an example in the implementation of the sdgs and redoubling its efforts ahead of the deadline; stresses that the eu needs to intensify cooperation and accelerate progress on sdg 17 , partnerships for the goals; notes that the eu is uniquely placed to accelerate progress on partnerships , given its proven record as a champion of multilateralism; calls on the eu to increase engagement with regional and local governments , civil society and the private sector;


### 7. calls on the commission to continue integrating the sdgs into the european semester and to use the country-specific recommendations to systematically measure member states’ progress and set out concrete proposals for improvement; ### 7. notes the efforts made to integrate the sdgs into the european semester; underlines , however , that the european semester is first and foremost an exercise for economic and fiscal policy coordination within the eu , thus also striving to ensure sound management of the member states' budgets;


### 8. stresses parliament’s important role in promoting the sdgs’ implementation through european policies and heightening the goals’ visibility in public discourse; underlines that coordination within and between the eu institutions is essential in order to ensure the eu’s leadership and increase the effectiveness of its efforts to implement the 2030 agenda; ### 8. stresses parliament’s important role in promoting the sdgs’ implementation through european policies and heightening the goals’ visibility in public discourse; underlines that coordination within and between the eu institutions is essential in order to ensure the eu’s leadership and increase the effectiveness of its efforts to implement the 2030 agenda; stresses that it is imperative to improve the effectiveness and efficiency of european development policies in order to accelerate sdg implementation in developing countries; calls , therefore , for closer coordination between the eu and its member states , following a team europe approach , to enhance complementarity and maximise the use of existing oda resources;


### 11. underlines the importance of enhanced cooperation with partners in the global south , particularly the african union and civil society representatives , in order to implement the 2030 agenda globally; ### 11. calls for greater commitment and advocates for a new and more effective partnership between the eu and the southern neighborhood with strategic priorities , structured and effective cooperation to truly deliver on the un sustainable development goals (sdgs); stresses , in this regard , sufficient alignment with partner countries’ own efforts and local needs , when it comes to partnerships on development cooperation; calls further for coherence of policies as instruments for fostering sustainable development; advocates for a regular review with partner countries on jointly agreed development objectives in order to address shortcomings;


### 12. stresses , in this regard , that the eu and its member states must avoid negative spillover effects at the expense of the global south , which occur as a result of their past economic and technological model; advocates cooperation with global partners to turn any negative spillover effects into virtuous circles; calls for all eu policies to be subject to a mandatory sdg check to provide more insight on and address any negative effects and ensure that change in this area is measurable; ### 12. calls for the eu to minimise possible contradictions and build synergies with development cooperation policy and to assess on a regular basis the compliance of eu policies with the sdgs;


### 13. points out that , in order to assess the member states’ progress on the sdgs , the eurostat sustainable development indicators must be improved by filling the gaps for some sdgs and better measuring policies’ impact on territories and specific vulnerable groups; ### 13. points out that , in order to assess the member states’ progress on the sdgs , the eurostat sustainable development indicators must be improved by filling the gaps for some sdgs; points out , however , that , since they are used to assess the sdgs at national level , they do not reflect reality on the ground; believes , therefore , that nuts-2-level data should also be used to better measure policies’ impact on territories and specific vulnerable groups;


### 14. notes , furthermore , that important data remains unavailable on global , national and regional development policies in the global south , particularly with regard to the poorest and most marginalised people; ### 14. highlights the disruption of data production and data accuracy as a result of the global crises; notes , furthermore , that important data remains unavailable on global , national and regional development policies in the global south , particularly with regard to the poorest and most marginalised people;


### 16. calls on the commission to present the ‘beyond gdp’ dashboard without delay , as set out in the 8th environment action programme; ### 16. calls on the commission to present the ‘beyond gdp’ dashboard without delay , as set out in the 8th environment action programme; urges the commission to develop beyond gdp indicators that incorporate societal and environmental factors , and enhance cooperation with the international community to better measure well-being , development and the natural capital based on the one health approach and planetary boundaries;


### 16. calls on the commission to present the ‘beyond gdp’ dashboard without delay , as set out in the 8th environment action programme; ### 16. calls on the commission to present the summary dashboard and indicator set measuring ‘beyond gdp’ without delay , as set out in the 8th environment action programme;


### 17. recalls the broad recognition , when the sdgs were adopted , of the need to ‘go from billions to trillions’ in financing for development; is alarmed by the fact that the sdg financing gap has instead grown from usd 2.5 trillion to usd 4 trillion per year10; ### 17. recalls the broad recognition , when the sdgs were adopted , of the need to ‘go from billions to trillions’ in financing for development; is alarmed by the fact that the sdg financing gap has instead grown from usd 2.5 trillion to usd 4 trillion per year10; notes that governments alone will never meet the scale of financing needed to deliver the sdgs;stresses that private sector investments are critical to bridge the financing gap and advance on the sdgs;


### 17. recalls the broad recognition , when the sdgs were adopted , of the need to ‘go from billions to trillions’ in financing for development; is alarmed by the fact that the sdg financing gap has instead grown from usd 2.5 trillion to usd 4 trillion per year10; ### 17. recalls the broad recognition , when the sdgs were adopted , of the need to ‘go from billions to trillions’ in financing for development; is alarmed by the fact that the sdg financing gap has instead grown from usd 2.5 trillion to usd 4 trillion per year10stresses , in this regard , the need for a reformed global plan to finance the sdgs;


### 18. calls for the preparation of an eu financing plan for the sdgs; underlines that the 2030 agenda should guide all eu financing tools and their programming; calls on the commission to put forward a proposal for a social taxonomy to complement the green taxonomy and help implement the european green deal; ### deleted


### 18. calls for the preparation of an eu financing plan for the sdgs; underlines that the 2030 agenda should guide all eu financing tools and their programming; calls on the commission to put forward a proposal for a social taxonomy to complement the green taxonomy and help implement the european green deal; ### 18. calls for the preparation of an eu financing plan for the sdgs; underlines that the 2030 agenda should guide all eu financing tools and their programming;


### b. whereas the impact of the covid-19 pandemic is not yet fully known , but has already led to a significant degree of sdg backsliding; ### b. whereas the impact of the covid-19 pandemic is not yet fully known , but has already led to a significant degree of sdg backsliding; whereas the new special committee of the european parliament on ‘covid-19 pandemic: lessons learned and recommendations for the future’ could investigate the impact on sdgs


### b. whereas the impact of the covid-19 pandemic is not yet fully known , but has already led to a significant degree of sdg backsliding; ### b. whereas the impact of the covid-19 pandemic is not yet fully known , but has already led to a significant degree of sdg backsliding; whereas the covid-19 pandemic presents a significant opportunity to reshape our societies to fulfil the aspirations of the sdgs;


### b. whereas the impact of the covid-19 pandemic is not yet fully known , but has already led to a significant degree of sdg backsliding; ### b. whereas the impact of the covid-19 pandemic is not yet fully known , but has already led to a significant degree of sdg backsliding and has led to further inequalities , especially within the health services and education;


### 12. welcomes the commission’s target of achieving a reduction of at least 10 % in the harmful use of alcohol by 2025; encourages the commission and the member states to promote actions to reduce and prevent alcohol-related harm within the framework of a revised eu alcohol strategy13 ; supports the provision of better information to consumers by improving the labelling of alcohol beverages to include prominent warning labels and introducing the mandatory indication of the list of ingredients and nutritional information; calls for the prohibition of alcohol advertising at sport events and for the prohibition of alcohol sponsorship of sport; considers it important to protect children from commercial communication on alcohol consumption , as well as product placement and sponsorship of alcohol brands , especially in the digital environment; calls for the strong monitoring of the implementation of the revised audiovisual media service directive14 ; encourages the allocation of public funds for national and european awareness campaigns; supports the planned review of eu legislation on the taxation of alcohol and on cross-border purchases of alcohol by private individuals and a review of alcohol pricing policies , including increasing taxes on alcoholic beverages; ### 12. welcomes the commission’s target of achieving a reduction of at least 10 % in the harmful use of alcohol by 2025; supports the provision of better information to consumers by improving the labelling of alcohol beverages to include warning messages and introducing the mandatory indication of the list of ingredients and nutritional information , also through the use of digital labelling (e-labels); considers it important to protect children from alcohol advertising at sport events and from alcohol sponsorship of sport when those events are mainly attended by minors; considers it important to protect children from commercial communication on alcohol consumption , as well as product placement and sponsorship of alcohol brands , including in the digital environment , as advertising shall not be aimed specifically at minors and shall not encourage immoderate consumption of such beverages; calls for the strong monitoring of the implementation of the revised audiovisual media service directive14 ; considers and promotes self or co-regulatory systems to market alcoholic beverages responsibly , including in audiovisual commercial communications , and ensuring that responsible drinking messages accompany audiovisual commercial communication for alcoholic beverages; encourages the allocation of public funds for national and european awareness and education campaigns; supports the planned review of eu legislation on the taxation of alcohol and on cross-border purchases of alcohol by private individuals and a review of alcohol pricing policies , ensuring a fair taxation system that takes in account the bigger and paramount role played by wine production in maintaining activities and jobs in rural areas , and higher costs of production;


### 12. welcomes the commission’s target of achieving a reduction of at least 10 % in the harmful use of alcohol by 2025; encourages the commission and the member states to promote actions to reduce and prevent alcohol-related harm within the framework of a revised eu alcohol strategy13 ; supports the provision of better information to consumers by improving the labelling of alcohol beverages to include prominent warning labels and introducing the mandatory indication of the list of ingredients and nutritional information; calls for the prohibition of alcohol advertising at sport events and for the prohibition of alcohol sponsorship of sport; considers it important to protect children from commercial communication on alcohol consumption , as well as product placement and sponsorship of alcohol brands , especially in the digital environment; calls for the strong monitoring of the implementation of the revised audiovisual media service directive14 ; encourages the allocation of public funds for national and european awareness campaigns; supports the planned review of eu legislation on the taxation of alcohol and on cross-border purchases of alcohol by private individuals and a review of alcohol pricing policies , including increasing taxes on alcoholic beverages; ### 12. welcomes the commission’s target of achieving a reduction of at least 10 % in the harmful use of alcohol by 2025; encourages the commission and the member states to promote actions to reduce and prevent alcohol-related harm within the framework of a revised eu alcohol strategy13 ; supports the provision of better information to consumers by improving the labelling of alcohol beverages to include responsible drinking messages and introducing the mandatory indication of the list of ingredients and nutritional information , also through the use of digital labelling (e-labels); considers it important to protect children from alcohol advertising at sport events and from alcohol sponsorship of sport , when those events are mainly attended by minors; considers it important to protect children from commercial communication on alcohol consumption , as well as product placement and sponsorship of alcohol brands , including in the digital environment , as advertising shall not be aimed specifically at minors and shall not encourage immoderate consumption of such beverages; calls for the strong monitoring of the implementation of the revised audiovisual media service directive14 ; considers and promotes self or co-regulatory systems to market alcoholic beverages responsibly , including in audio-visual commercial communications , and ensuring that responsible drinking messages accompany audio-visual commercial communication for alcoholic beverages; encourages the allocation of public funds for national and european awareness and education campaigns;


### 12. welcomes the commission’s target of achieving a reduction of at least 10 % in the harmful use of alcohol by 2025; encourages the commission and the member states to promote actions to reduce and prevent alcohol-related harm within the framework of a revised eu alcohol strategy13 ; supports the provision of better information to consumers by improving the labelling of alcohol beverages to include prominent warning labels and introducing the mandatory indication of the list of ingredients and nutritional information; calls for the prohibition of alcohol advertising at sport events and for the prohibition of alcohol sponsorship of sport; considers it important to protect children from commercial communication on alcohol consumption , as well as product placement and sponsorship of alcohol brands , especially in the digital environment; calls for the strong monitoring of the implementation of the revised audiovisual media service directive14 ; encourages the allocation of public funds for national and european awareness campaigns; supports the planned review of eu legislation on the taxation of alcohol and on cross-border purchases of alcohol by private individuals and a review of alcohol pricing policies , including increasing taxes on alcoholic beverages; ### 12. welcomes the commission’s target of achieving a reduction of at least 10 % in the harmful use of alcohol by 2025; encourages the commission and the member states to promote actions to reduce and prevent alcohol-related harm within the framework of a revised eu alcohol strategy13 , including a european strategy of zero alcohol consumption for minors , accompanied , where appropriate , by legislative proposals , while respecting the principle of subsidiarity and existing national legislations on age limits on alcohol consumption; supports the provision of better information to consumers by improving the labelling of alcohol beverages to include warning labels and introducing the mandatory indication of the list of ingredients and nutritional information; calls for the prohibition of alcohol advertising at sport events and for the prohibition of alcohol sponsorship of sport; considers it important to protect children from commercial communication on alcohol consumption , as well as product placement and sponsorship of alcohol brands , especially in the digital environment; calls for the strong monitoring of the implementation of the revised audiovisual media service directive14 ; encourages the allocation of public funds for national and european awareness campaigns; supports the planned review of eu legislation on the taxation of alcohol and on cross-border purchases of alcohol by private individuals and a review of alcohol pricing policies , including increasing taxes on alcoholic beverages;


### 12. welcomes the commission’s target of achieving a reduction of at least 10 % in the harmful use of alcohol by 2025; encourages the commission and the member states to promote actions to reduce and prevent alcohol-related harm within the framework of a revised eu alcohol strategy13 ; supports the provision of better information to consumers by improving the labelling of alcohol beverages to include prominent warning labels and introducing the mandatory indication of the list of ingredients and nutritional information; calls for the prohibition of alcohol advertising at sport events and for the prohibition of alcohol sponsorship of sport; considers it important to protect children from commercial communication on alcohol consumption , as well as product placement and sponsorship of alcohol brands , especially in the digital environment; calls for the strong monitoring of the implementation of the revised audiovisual media service directive14 ; encourages the allocation of public funds for national and european awareness campaigns; supports the planned review of eu legislation on the taxation of alcohol and on cross-border purchases of alcohol by private individuals and a review of alcohol pricing policies , including increasing taxes on alcoholic beverages; ### 12. welcomes the commission’s target of achieving a reduction of at least 10 % in the harmful use of alcohol by 2025; encourages the commission and the member states to promote actions to reduce and prevent alcohol-related harm within the framework of a revised eu alcohol strategy13 , including a european strategy of zero alcohol consumption for minors , accompanied , where appropriate , by legislative proposals while respecting the principle of subsidiarity and existing national legislations on age limits on alcohol consumption; supports the provision of better information to consumers by improving the labelling of alcohol beverages to include prominent health warning labels and introducing the mandatory indication of the list of ingredients and nutritional information; calls for the prohibition of alcohol advertising at sport events and for the prohibition of alcohol sponsorship of sport; considers it important to protect children from commercial communication on alcohol consumption , as well as product placement and sponsorship of alcohol brands , especially in the digital environment; calls for the strong monitoring of the implementation of the revised audiovisual media service directive14 ; encourages the allocation of public funds for national and european awareness campaigns; supports the planned review of eu legislation on the taxation of alcohol and on cross-border purchases of alcohol by private individuals and a review of alcohol pricing policies , including increasing taxes on alcoholic beverages;


### 12. welcomes the commission’s target of achieving a reduction of at least 10 % in the harmful use of alcohol by 2025; encourages the commission and the member states to promote actions to reduce and prevent alcohol-related harm within the framework of a revised eu alcohol strategy13 ; supports the provision of better information to consumers by improving the labelling of alcohol beverages to include prominent warning labels and introducing the mandatory indication of the list of ingredients and nutritional information; calls for the prohibition of alcohol advertising at sport events and for the prohibition of alcohol sponsorship of sport; considers it important to protect children from commercial communication on alcohol consumption , as well as product placement and sponsorship of alcohol brands , especially in the digital environment; calls for the strong monitoring of the implementation of the revised audiovisual media service directive14 ; encourages the allocation of public funds for national and european awareness campaigns; supports the planned review of eu legislation on the taxation of alcohol and on cross-border purchases of alcohol by private individuals and a review of alcohol pricing policies , including increasing taxes on alcoholic beverages; ### 12. welcomes the commission’s target of achieving a reduction of at least 10 % in the harmful use of alcohol by 2025; encourages the commission and the member states to promote actions to reduce and prevent alcohol-related harm within the framework of a revised eu alcohol strategy13 ; supports the provision of better information to consumers by improving the labelling of alcohol beverages to include prominent warning labels and introducing the mandatory indication of the list of ingredients and nutritional information; calls for the prohibition of certain alcohol advertising at sport events and for the prohibition of certain alcohol sponsorship of sport , based on the percentage of alcohol in the alcoholic beverage; considers it important to protect children from commercial communication on alcohol consumption , as well as product placement and sponsorship of certain alcohol brands , especially in the digital environment , based on the percentage of alcohol in the alcoholic beverage; calls for the strong monitoring of the implementation of the revised audiovisual media service directive14 ; encourages the allocation of public funds for national and european awareness campaigns; supports the planned review of eu legislation on the taxation of certain alcohol and on cross-border purchases of alcohol by private individuals and a review of certain alcohol pricing policies , including increasing taxes on certain alcoholic beverages , based on the percentage of alcohol in the alcoholic beverage;


### 12. welcomes the commission’s target of achieving a reduction of at least 10 % in the harmful use of alcohol by 2025; encourages the commission and the member states to promote actions to reduce and prevent alcohol-related harm within the framework of a revised eu alcohol strategy13; supports the provision of better information to consumers by improving the labelling of alcohol beverages to include prominent warning labels and introducing the mandatory indication of the list of ingredients and nutritional information; calls for the prohibition of alcohol advertising at sport events and for the prohibition of alcohol sponsorship of sport; considers it important to protect children from commercial communication on alcohol consumption , as well as product placement and sponsorship of alcohol brands , especially in the digital environment; calls for the strong monitoring of the implementation of the revised audiovisual media service directive14; encourages the allocation of public funds for national and european awareness campaigns; supports the planned review of eu legislation on the taxation of alcohol and on cross-border purchases of alcohol by private individuals and a review of alcohol pricing policies , including increasing taxes on alcoholic beverages; ### 12. welcomes the commission’s target of achieving a reduction of at least 10 % in the harmful use of alcohol by 2025; encourages the commission and the member states to promote actions to reduce and prevent alcohol-related harm within the framework of a revised eu alcohol strategy13; supports the provision of better information to consumers by improving the labelling of alcohol beverages to include prominent warning labels and introducing the indication of the list of ingredients and nutritional information , by using digital systems; calls for the prohibition of alcohol advertising at sport events and for the prohibition of alcohol sponsorship of sport; considers it important to protect children from commercial communication on alcohol consumption , as well as product placement and sponsorship of alcohol brands , especially in the digital environment; calls for the strong monitoring of the implementation of the revised audiovisual media service directive14; encourages the allocation of public funds for national and european awareness campaigns;


### 13. emphasises the role of a healthy diet in cancer prevention and that individual cancer risks can be reduced by an appropriate intake of fruits and vegetables , and therefore welcomes the upcoming revision of the ‘eu school fruit , vegetables and milk scheme’; asks the commission and the member states to help consumers to make informed , healthy and sustainable choices about food products via the adoption of harmonised , mandatory front-of-pack nutrition labelling , such as the nutri-score; welcomes the focus on healthy nutrition in the eu child guarantee15 and calls for a new eu action plan on childhood obesity; supports fiscal measures to make fresh foods (such as pulses , grains and vegetables) more affordable and accessible at national level , especially for people with low incomes; encourages member states to use pricing policies , such as value added tax differentiation , and marketing controls to influence demand for , access to and the affordability of food and drink low in saturated fats , trans-fats , salt and sugar; supports member states in restricting the advertising of ultra-processed food products and sugary and sweetened beverages , including on social media; ### 13. emphasises the role of a healthy diet in cancer prevention and that individual cancer risks can be reduced by an appropriate balanced intake of diverse animal or vegetal protein , dietary fibres , healthy carbohydrates and healthy fats , as stated in the mediterranean diet , and therefore welcomes the upcoming revision of the ‘eu school fruit , vegetables and milk scheme’; asks the commission and the member states to help consumers to make informed , healthy and sustainable choices about food products via the adoption of harmonised , mandatory front-of-pack nutrition labelling , determined and published by the efsa or other independent public body of the eu; welcomes the focus on healthy nutrition in the eu child guarantee15 and calls for a new eu action plan on childhood obesity; supports policy measures to make fresh foods (such as pulses , grains and vegetables) more affordable and accessible at national level , especially for people with low incomes; encourages member states to use pricing policies , such as value added tax differentiation , and marketing measures to influence demand for , access to and the affordability of food and drink low in saturated fats , trans-fats , salt and sugar; supports member states in revising the regulation on advertising of ultra-processed food products and sugary and sweetened beverages , including on social media;


### 13. emphasises the role of a healthy diet in cancer prevention and that individual cancer risks can be reduced by an appropriate intake of fruits and vegetables , and therefore welcomes the upcoming revision of the ‘eu school fruit , vegetables and milk scheme’; asks the commission and the member states to help consumers to make informed , healthy and sustainable choices about food products via the adoption of harmonised , mandatory front-of-pack nutrition labelling , such as the nutri-score; welcomes the focus on healthy nutrition in the eu child guarantee15 and calls for a new eu action plan on childhood obesity; supports fiscal measures to make fresh foods (such as pulses , grains and vegetables) more affordable and accessible at national level , especially for people with low incomes; encourages member states to use pricing policies , such as value added tax differentiation , and marketing controls to influence demand for , access to and the affordability of food and drink low in saturated fats , trans-fats , salt and sugar; supports member states in restricting the advertising of ultra-processed food products and sugary and sweetened beverages , including on social media; ### 13. emphasises the role of a healthy diet in limiting the incidence and the recurrence of cancer and that individual cancer risks can be reduced by an appropriate intake of fruits and vegetables , and therefore welcomes the upcoming revision of the ‘eu school fruit , vegetables and milk scheme’; asks the commission and the member states to help consumers to make informed , healthy and sustainable choices about food products via the adoption of eu-wide harmonised , mandatory front-of-pack nutrition labelling; welcomes the focus on healthy nutrition in the eu child guarantee15 and calls for a new eu action plan on childhood obesity ; supports fiscal measures to make fresh foods (such as pulses , grains and vegetables) more affordable and accessible at national level , especially for people with low incomes; encourages member states to use pricing policies , such as value added tax differentiation , and marketing controls to influence demand for , access to and the affordability of food and drink low in saturated fats , trans-fats , salt and sugar; supports member states in restricting the advertising of ultra-processed food products and sugary and sweetened beverages , including on social media; calls on the commission to enforce new measures to stimulate food product reformulation , notably for products and drinks high in fat , salt and sugar (hfss).


### 13. emphasises the role of a healthy diet in cancer prevention and that individual cancer risks can be reduced by an appropriate intake of fruits and vegetables , and therefore welcomes the upcoming revision of the ‘eu school fruit , vegetables and milk scheme’; asks the commission and the member states to help consumers to make informed , healthy and sustainable choices about food products via the adoption of harmonised , mandatory front-of-pack nutrition labelling , such as the nutri-score; welcomes the focus on healthy nutrition in the eu child guarantee15 and calls for a new eu action plan on childhood obesity; supports fiscal measures to make fresh foods (such as pulses , grains and vegetables) more affordable and accessible at national level , especially for people with low incomes; encourages member states to use pricing policies , such as value added tax differentiation , and marketing controls to influence demand for , access to and the affordability of food and drink low in saturated fats , trans-fats , salt and sugar; supports member states in restricting the advertising of ultra-processed food products and sugary and sweetened beverages , including on social media; ### 13. emphasises the role of a healthy diet in cancer prevention and that individual cancer risks can be reduced by an appropriate intake of fruits and vegetables , and therefore welcomes the upcoming revision of the ‘eu school fruit , vegetables and milk scheme’; asks the commission and the member states to help consumers to make informed , healthy and sustainable choices about food products; welcomes the focus on healthy nutrition in the eu child guarantee15 and calls for a new eu action plan on childhood obesity; supports fiscal measures to make fresh foods (such as pulses , grains and vegetables) more affordable and accessible at national level , especially for people with low incomes; encourages member states to use policies and marketing controls to influence demand for , access to and the affordability of food and drink low in saturated fats , trans-fats , salt and sugar; supports member states in restricting the advertising of ultra-processed food products and sugary and sweetened beverages , including on social media;


### 13. emphasises the role of a healthy diet in cancer prevention and that individual cancer risks can be reduced by an appropriate intake of fruits and vegetables , and therefore welcomes the upcoming revision of the ‘eu school fruit , vegetables and milk scheme’; asks the commission and the member states to help consumers to make informed , healthy and sustainable choices about food products via the adoption of harmonised , mandatory front-of-pack nutrition labelling , such as the nutri-score; welcomes the focus on healthy nutrition in the eu child guarantee15 and calls for a new eu action plan on childhood obesity; supports fiscal measures to make fresh foods (such as pulses , grains and vegetables) more affordable and accessible at national level , especially for people with low incomes; encourages member states to use pricing policies , such as value added tax differentiation , and marketing controls to influence demand for , access to and the affordability of food and drink low in saturated fats , trans-fats , salt and sugar; supports member states in restricting the advertising of ultra-processed food products and sugary and sweetened beverages , including on social media; ### 13. emphasises the role of a healthy diet in cancer prevention and that individual cancer risks can be reduced by an appropriate intake of fruits and vegetables , and therefore welcomes the upcoming revision of the ‘eu school fruit , vegetables and milk scheme’; asks the commission and the member states to help consumers to make informed , healthy and sustainable choices about food products via the adoption of harmonised , mandatory front-of-pack nutrition labelling , such as the nutri-score or a similar system , taking into account most recent scientific evidence; welcomes the focus on healthy nutrition in the eu child guarantee15 and calls for a new eu action plan on childhood obesity; supports fiscal measures to make fresh foods (such as pulses , grains and vegetables) more affordable and accessible at national level , especially for people with low incomes; encourages member states to use pricing policies , such as value added tax differentiation , and marketing controls to influence demand for , access to and the affordability of food and drink low in saturated fats , trans-fats , salt and sugar; supports member states in restricting the advertising of ultra-processed food products and sugary and sweetened beverages , including on social media;


### 13. emphasises the role of a healthy diet in cancer prevention and that individual cancer risks can be reduced by an appropriate intake of fruits and vegetables , and therefore welcomes the upcoming revision of the ‘eu school fruit , vegetables and milk scheme’; asks the commission and the member states to help consumers to make informed , healthy and sustainable choices about food products via the adoption of harmonised , mandatory front-of-pack nutrition labelling , such as the nutri-score; welcomes the focus on healthy nutrition in the eu child guarantee15 and calls for a new eu action plan on childhood obesity; supports fiscal measures to make fresh foods (such as pulses , grains and vegetables) more affordable and accessible at national level , especially for people with low incomes; encourages member states to use pricing policies , such as value added tax differentiation , and marketing controls to influence demand for , access to and the affordability of food and drink low in saturated fats , trans-fats , salt and sugar; supports member states in restricting the advertising of ultra-processed food products and sugary and sweetened beverages , including on social media; ### 13. emphasises the role of a healthy diet in cancer prevention and that individual cancer risks can be reduced by following a balanced diet , and therefore welcomes the upcoming revision of the ‘eu school fruit , vegetables and milk scheme’; asks the commission and the member states to help consumers to make informed , healthy and sustainable choices about food products; notes the importance of a focus on healthy nutrition in childhood and adolescence and therefore calls for a new eu action plan on childhood obesity; supports fiscal measures to make fresh foods more affordable and accessible at national level , especially for people with low incomes; encourages member states to use pricing policies , such as value added tax differentiation , and marketing controls to influence demand for , access to and the affordability of food and drink low in saturated fats , trans-fats , salt and sugar; supports member states in restricting the advertising of ultra-processed food products and sugary and sweetened beverages , including on social media;


### 13. emphasises the role of a healthy diet in cancer prevention and that individual cancer risks can be reduced by an appropriate intake of fruits and vegetables , and therefore welcomes the upcoming revision of the ‘eu school fruit , vegetables and milk scheme’; asks the commission and the member states to help consumers to make informed , healthy and sustainable choices about food products via the adoption of harmonised , mandatory front-of-pack nutrition labelling , such as the nutri-score; welcomes the focus on healthy nutrition in the eu child guarantee15 and calls for a new eu action plan on childhood obesity; supports fiscal measures to make fresh foods (such as pulses , grains and vegetables) more affordable and accessible at national level , especially for people with low incomes; encourages member states to use pricing policies , such as value added tax differentiation , and marketing controls to influence demand for , access to and the affordability of food and drink low in saturated fats , trans-fats , salt and sugar; supports member states in restricting the advertising of ultra-processed food products and sugary and sweetened beverages , including on social media; ### 13. emphasises the role of a healthy diet in cancer prevention and that individual cancer risks can be reduced by an appropriate intake of fruits and vegetables , and therefore welcomes the upcoming revision of the ‘eu school fruit , vegetables and milk scheme’; asks the commission and the member states to help consumers to make informed , healthy and sustainable choices about food products via the adoption of harmonised , front-of-pack nutrition labelling; welcomes the focus on healthy nutrition in the eu child guarantee15 and calls for a new eu action plan on childhood obesity; supports fiscal measures to make fresh foods (such as pulses , grains and vegetables) more affordable and accessible at national level , especially for people with low incomes; encourages member states to use pricing policies , such as value added tax differentiation , and marketing controls to influence demand for , access to and the affordability of food and drink low in saturated fats , trans-fats , salt and sugar; supports member states in restricting the advertising of ultra-processed food products and sugary and sweetened beverages , including on social media;


### 14. calls on member states , regional and local governments , and civil society representatives to promote and facilitate the practice of sports activities , which is known to limit both the incidence and the recurrence of cancer , as well as mental health problems , and favour social inclusion; ### 14. calls on member states , regional and local governments , and civil society representatives and employers to promote and facilitate the practice of sports and other physical activities in general , which are known to limit both the incidence and the recurrence of cancer , as well as mental health problems , and favour social inclusion;


### 14. calls on member states , regional and local governments , and civil society representatives to promote and facilitate the practice of sports activities , which is known to limit both the incidence and the recurrence of cancer , as well as mental health problems , and favour social inclusion; ### 14. calls on member states , regional and local governments , civil society representatives and employers to promote and facilitate the practice of sports activities , which is known to limit both the incidence and the recurrence of cancer , as well as mental health problems , and favour social inclusion;


### 15. welcomes the launch of the eu’s ‘healthlifestyle4all’ campaign involving the promotion of sports , physical activity and healthy diets , in addition to other key sectors; ### 15. welcomes the launch of the eu’s ‘healthlifestyle4all’ campaign involving the promotion of physical activity and healthy diets , in addition to other key sectors;


### 16. points out that radiation from the sun contains invisible ultraviolet (uv) radiation which can lead to skin cancer; supports the strengthening of protection against exposure to uv radiation at eu level , especially in the framework of occupational health and safety legislation for outdoor workers; calls on the member states to fully implement the rules on artificial tanning devices (sunbeds)16 and to work together towards the phasing out of sunbeds for cosmetic purposes; ### 16. points out that radiation from the sun contains invisible ultraviolet (uv) radiation which can lead to skin cancer; supports the strengthening of protection against exposure to uv radiation at eu level through establishing policy measures and public health recommendations , especially in high risk individuals such as children , teenagers and persons with outdoor occupational or leisure activities; emphasizes the need to set up a framework of occupational health and safety legislation for outdoor workers; calls on the member states to fully implement the rules on artificial tanning devices (sunbeds)16 and to introduce a minimum age for their use; calls on member states to include reporting of melanoma and non-melanoma skin cancer in national cancer registries;


### 16. points out that radiation from the sun contains invisible ultraviolet (uv) radiation which can lead to skin cancer; supports the strengthening of protection against exposure to uv radiation at eu level , especially in the framework of occupational health and safety legislation for outdoor workers; calls on the member states to fully implement the rules on artificial tanning devices (sunbeds)16 and to work together towards the phasing out of sunbeds for cosmetic purposes; ### 16. points out that radiation from the sun contains invisible ultraviolet (uv) radiation which can lead to skin cancer; supports the strengthening of protection against exposure to uv radiation at eu level , especially in the framework of occupational health and safety legislation for outdoor workers; calls on the member states to fully implement the rules on artificial tanning devices (sunbeds);16


### 17. acknowledges that around 2 % of the european cancer burden can be attributed to ionizing radiation and that indoor exposure to radon and its decay products is the second leading cause of lung cancer in europe; looks forward to the results of the euratom research and training programme17 , which will improve knowledge on exposure to radon , and the proposed countermeasures to reduce its accumulation in dwellings; encourages member states to regularly update their national plans to reduce exposure to radon , as requested in the directive on exposure to radioactive sources18 ; calls on the commission to introduce measures to protect workers exposed to ionising radiation such as airline crews , nuclear power plant workers and health professionals working in the radiology , radiotherapy or nuclear medicine sectors; ### 17. acknowledges that around 2 % of the european cancer burden can be attributed to ionizing radiation and that indoor exposure to radon and its decay products is the second leading cause of lung cancer in europe; looks forward to the results of the euratom research and training programme17 , which will improve knowledge on exposure to radon , and the proposed countermeasures to reduce its accumulation in dwellings; encourages member states to regularly update their national plans to reduce exposure to radon , as requested in the directive on exposure to radioactive sources18; calls on the commission to assess the implementation and effectiveness of current measures to protect workers exposed to ionizing radiation , and review them where necessary; notes that such measures should be proportionate , embedding a risk-benefit approach , and should reflect the particularities of each sector , avoiding that rules that are necessary for one sector limit the development of another sector where such measures would be counterproductive; calls on the commission to introduce measures to protect workers exposed to ionising radiation such as airline crews , nuclear power plant workers , workers in relevant industrial settings , researchers and health professionals working in the radiology , radiotherapy or nuclear medicine sectors;


### 17. acknowledges that around 2 % of the european cancer burden can be attributed to ionizing radiation and that indoor exposure to radon and its decay products is the second leading cause of lung cancer in europe; looks forward to the results of the euratom research and training programme17 , which will improve knowledge on exposure to radon , and the proposed countermeasures to reduce its accumulation in dwellings; encourages member states to regularly update their national plans to reduce exposure to radon , as requested in the directive on exposure to radioactive sources18 ; calls on the commission to introduce measures to protect workers exposed to ionising radiation such as airline crews , nuclear power plant workers and health professionals working in the radiology , radiotherapy or nuclear medicine sectors; ### 17. acknowledges that around 2 % of the european cancer burden can be attributed to ionizing radiation and that indoor exposure to radon and its decay products is the second leading cause of lung cancer in europe; looks forward to the results of the euratom research and training programme17 , which will improve knowledge on exposure to radon , and the proposed countermeasures to reduce its accumulation in dwellings; encourages member states to regularly update their national plans to reduce exposure to radon , as requested in the directive on exposure to radioactive sources18 ; calls on the commission to introduce measures to protect workers exposed to ionising radiation such as airline crews , nuclear power plant workers , workers in relevant industrial settings , researchers and health professionals working in the radiology , radiotherapy or nuclear medicine sectors;


### 18. sees the european green deal as a contributing factor in cancer prevention in europe , via the reduction of air , food , water and soil pollution and of chemical exposure; calls for an evaluation of the impact of policies on cancer incidence to be integrated into the farm to fork strategy and the chemical , zero pollution and non-toxic environment strategies; welcomes the upcoming revision of the eu’s air quality standards to align them with who guidelines; calls on the commission to ensure that the common agricultural policy reduces the intake of pesticide residues; encourages the use and development of medicines that are safer for the environment; ### 18. sees the european green deal as a contributing factor in cancer prevention in europe , via the reduction of air , food , water and soil pollution and of chemical exposure; calls for an evaluation of the impact of policies on cancer incidence to be integrated into all green deal strategies; welcomes the upcoming revision of the eu’s air quality standards to align them with who guidelines; calls on the commission to base every regulatory intervention on science-based , adequate cumulative impact assessments; calls on the commission to present regular reports on the findings regarding exceedances of import tolerance levels for plant protection products in imported products; encourages the use and development of medicines that follow the one health approach and help tackling the appearance of antimicrobial resistance;


### 18. sees the european green deal as a contributing factor in cancer prevention in europe , via the reduction of air , food , water and soil pollution and of chemical exposure; calls for an evaluation of the impact of policies on cancer incidence to be integrated into the farm to fork strategy and the chemical , zero pollution and non-toxic environment strategies; welcomes the upcoming revision of the eu’s air quality standards to align them with who guidelines; calls on the commission to ensure that the common agricultural policy reduces the intake of pesticide residues; encourages the use and development of medicines that are safer for the environment; ### 18. sees the european green deal as a contributing factor in cancer prevention in europe , via the reduction of air , food , water and soil pollution and of chemical exposure including exposure to endocrine disrupting chemicals; calls for an evaluation of the impact of policies on cancer incidence to be integrated into the farm to fork strategy and the chemical , zero pollution and non-toxic environment strategies; welcomes the upcoming revision of the eu’s air quality standards to align them with who guidelines; calls on the commission to ensure that the common agricultural policy reduces the intake of pesticide residues; encourages the use and development of medicines that are safer for the environment;


### 18. sees the european green deal as a contributing factor in cancer prevention in europe , via the reduction of air , food , water and soil pollution and of chemical exposure; calls for an evaluation of the impact of policies on cancer incidence to be integrated into the farm to fork strategy and the chemical , zero pollution and non-toxic environment strategies; welcomes the upcoming revision of the eu’s air quality standards to align them with who guidelines; calls on the commission to ensure that the common agricultural policy reduces the intake of pesticide residues; encourages the use and development of medicines that are safer for the environment; ### 18. sees the european green deal as a contributing factor in cancer prevention in europe , via the reduction of air , food , water and soil pollution and of chemical exposure; calls for an evaluation of the impact of policies on cancer incidence to be integrated into the farm to fork strategy and the chemical , zero pollution and non-toxic environment strategies; welcomes the upcoming revision of the eu’s air quality standards to align them with who guidelines; calls on the commission to ensure that the common agricultural policy accompanies farmers in the transition to reduce the intake of pesticide residues; encourages the use and development of medicines that are safer for the environment;


### 18. sees the european green deal as a contributing factor in cancer prevention in europe , via the reduction of air , food , water and soil pollution and of chemical exposure; calls for an evaluation of the impact of policies on cancer incidence to be integrated into the farm to fork strategy and the chemical , zero pollution and non-toxic environment strategies; welcomes the upcoming revision of the eu’s air quality standards to align them with who guidelines; calls on the commission to ensure that the common agricultural policy reduces the intake of pesticide residues; encourages the use and development of medicines that are safer for the environment; ### 18. sees the european green deal as a contributing factor in cancer prevention in europe , via the reduction of air , food , water and soil pollution and of chemical exposure; calls for an evaluation of the impact of policies on cancer incidence to be integrated into the chemical , zero pollution and non-toxic environment strategies; welcomes the upcoming revision of the eu’s air quality standards to align them with who guidelines; calls on the commission to ensure that the common agricultural policy reduces the intake of pesticide residues; encourages the use and development of medicines that are safer for the environment;


### 19. looks forward to the implementation of the revised drinking water directive19 and the implementation and enforcement of the water framework directive20 , which will reduce the concentrations in surface and ground waters of certain pollutants that could contribute to cancer incidence; ### 19. looks forward to the implementation of the revised drinking water directive19 and the implementation and enforcement of the water framework directive20 , which will reduce the concentrations in surface and ground waters of certain pollutants , including several endocrine disrupting chemicals , that could contribute to cancer incidence;


### 20. calls for the registration , evaluation , authorisation and restriction of chemicals under the reach regulation21 to be conducted in association with the iarc assessments; calls on the commission to adopt effective guidance and legislation to reduce citizens’ exposure to carcinogenic substances; ### 20. calls for the registration , evaluation , authorisation and restriction of chemicals including endocrine disrupting chemicals under the reach regulation21 to be conducted in association with the iarc assessments; calls on the commission to adopt effective guidance and legislation to reduce citizens’ exposure to carcinogenic substances;


### 21. considers that the next review of the european code against cancer (ecac) will have to take into account the latest knowledge on environmental carcinogens; calls for the regulation on food contact materials22 to be reviewed in order to reduce exposure to carcinogens and endocrine disruptors; ### 21. considers that the next review of the european code against cancer (ecac) will have to take into account the latest knowledge on environmental and viral carcinogens; recommends that the revised ecac fully informs of the transmission risks for carcinogenic viruses , how to avoid exposure , the importance to get tested after exposure , and vaccination and treatment options; calls for the regulation on food contact materials to be reviewed in order to reduce exposure to carcinogens and endocrine disruptors;


### 21. considers that the next review of the european code against cancer (ecac) will have to take into account the latest knowledge on environmental carcinogens; calls for the regulation on food contact materials22 to be reviewed in order to reduce exposure to carcinogens and endocrine disruptors; ### 21. considers that the next review of the european code against cancer (ecac) will have to take into account the latest knowledge on environmental carcinogens; calls for the regulation on food contact materials22 and the regulation on cosmetic products1a to be reviewed in order to reduce exposure to carcinogens and endocrine disruptors;


### 21. considers that the next review of the european code against cancer (ecac) will have to take into account the latest knowledge on environmental carcinogens; calls for the regulation on food contact materials22 to be reviewed in order to reduce exposure to carcinogens and endocrine disruptors; ### 21. considers that the next edition of the european code against cancer (ecac) will have to take into account the latest knowledge on environmental carcinogens; calls for the regulation on food contact materials22 to be reviewed in order to reduce exposure to carcinogens and endocrine disruptors;