### resources generated by or attributable to the amounts contributed to investeu and delivered through budgetary guarantees shall be made available to the member state and shall be used for support under the same objective or objectives in the form of financial instruments . ### resources generated by or attributable to the amounts contributed to investeu and delivered through budgetary guarantees shall be made available to the member state and the local or regional authority concerned by the contribution , and shall be used for support under the same objective or objectives in the form of financial instruments .


### when preparing a programme or introducing a new specific objective as part of a programme amendment , the member state shall assess whether the enabling conditions linked to the selected specific objective are fulfilled . an enabling condition is fulfilled where all the related criteria are met . the member state shall identify in each programme or in the programme amendment the fulfilled and non - fulfilled enabling conditions and where it considers that an enabling condition is fulfilled , it shall provide justification . ### when preparing a programme or introducing a new specific objective , the member state shall assess whether the enabling conditions linked to the selected specific objective are fulfilled . an enabling condition is fulfilled where all the related criteria are met . the member state shall identify in each programme the fulfilled and non - fulfilled enabling conditions and where it considers that an enabling condition is fulfilled , it shall provide justification .


### the commission shall , within three months of receipt of the information referred to in paragraph 3 , perform an assessment and inform the member state where it agrees with the fulfilment . ### the commission shall , within three months of receipt of the information referred to in paragraph 3 , perform an assessment and inform the member state of the result .


### for programmes supported by the erdf , the esf + and the cohesion fund , the member state shall review each programme , taking into account the following elements : ### for programmes supported by the erdf , the esf + , the eafrd and the cohesion fund , the member state shall carry out a mid - term review . the member state and the territorial level in charge of the&#160 ; programme shall review each programme , &#160 ; taking into account the following elements :


### the member state shall submit to the commission by 31 march 2025 a request for the amendment of each programme in accordance with article 19 . the member state shall justify the amendment on the basis of the elements set out in paragraph 1 . ### in accordance with the outcome of the review , the member state shall submit to the commission by 31 march 2025 a request for the amendment of each programme in accordance with article 19 , or state that no amendment is requested . the member state shall justify the amendment on the basis of the elements set out in paragraph 1 or , as appropriate , give reasons for not requesting the amendment of a programme .


### a request by the commission to a member state in accordance with paragraph 1 shall be justified , with reference to the need to support the implementation of the relevant recommendations and shall indicate the programmes or priorities which it considers are concerned and the nature of the amendments expected . ### a request by the commission to a member state in accordance with paragraph 1 shall be justified based on an evaluation to indicate that is the best solution to support the implementation of the relevant recommendations and will include and shall indicate the programmes or priorities which it considers are concerned and the nature of the amendments expected .


### the commission shall make a proposal to the council to suspend all or part of the commitments or payments for one or more of the programmes of a member state in the following cases : ### after taking into account economic and social circumstances of the members state concerned and the impact of the envisaged suspension on the economy , the commission shall make a proposal to the council to suspend all or part of the commitments for one or more of the programmes of a member state in the following cases :


### the commission shall make a proposal to the council to suspend all or part of the commitments or payments for one or more of the programmes of a member state in the following cases : ### the commission shall make a proposal to the council to suspend , gradually , all or part of the commitments or payments for one or more of the programmes of a member state in the following cases :


### the commission shall make a proposal to the council to suspend all or part of the commitments or payments for one or more of the programmes of a member state in the following cases : ### after taking into account economic and social circumstances of the member state concerned and the impact of the envisaged suspension on the economy , the commission shall make a proposal to the council to suspend all or part of the commitments for one or more of the programmes of a member state in the following cases :


### the commission shall keep the european parliament informed of the implementation of this article . in particular , the commission shall , when one of the conditions set out in paragraph 7 is fulfilled for a member state , immediately inform the european parliament and provide details of the funds and programmes which could be subject to a suspension of commitments . ### the commission shall keep the european parliament informed of the implementation of this article . in particular , the commission shall , when one of the conditions set out in paragraph 7 is fulfilled for a member state , immediately inform the european parliament and provide reasons for its proposal and details of the funds and programmes which could be subject to a suspension of commitments , as well as the expected impact of that suspension on the member state ' s economy , for the purposes of structured dialogue to ensure a meaningful debate and facilitate a transparent enforcement process . the commission shall inform the european parliament before it makes a proposal on suspension of commitments .


### the commission shall keep the european parliament informed of the implementation of this article . in particular , the commission shall , when one of the conditions set out in paragraph 7 is fulfilled for a member state , immediately inform the european parliament and provide details of the funds and programmes which could be subject to a suspension of commitments . ### the commission shall keep the european parliament informed of the implementation of this article . in particular , the commission shall , when one of the conditions set out in paragraph 7 is fulfilled for a member state , immediately inform the european parliament and provide details of the funds and programmes which could be subject to a suspension of commitments and the impact of the envisaged suspension on the economy .


### member states shall prepare programmes to implement the funds for the period from 1 january 2021 to 31 december 2027 . ### member states or relevant managing authority , in cooperation with the partners referred to in article 6 , shall prepare programmes to implement the funds for the period from 1&#160 ; january&#160 ; 2021 to 31&#160 ; december&#160 ; 2027 .


### a programme shall consist of priorities . each priority shall correspond to a single policy objective or to technical assistance . a priority corresponding to a policy objective shall consist of one or more specific objectives . more than one priority may correspond to the same policy objective . ### programmes supported by the erdf , the esf + and the cohesion fund shall consist of priorities . each priority shall correspond to a single policy objective or to technical assistance . a priority corresponding to a policy objective shall consist of one or more specific objectives . more than one priority may correspond to the same policy objective .


### the managing authority , the audit authority and the body which receives payments from the commission . ### the managing authority , the audit authority , the body responsible for the accounting function under article 70 , and the body which receives payments from the commission .


### the managing authority , the audit authority and the body which receives payments from the commission . ### the managing authority , the audit authority and , if applicable , the certifying authority or the body fulfilling the accounting function .


### the commission may make observations within three months of the date of submission of the programme by the member state . ### the commission may make observations within three months of the date of submission of the programme by the member state . the member state shall provide the commission all the necessary additional information .


### the member state shall review the amended programme and take into account the observations made by the commission . ### the member state shall review the amended programme in case the commission has made observations and shall take these observations into account .


### the commission shall assess the amendment and its compliance with this regulation and with the fund - specific regulations , including requirements at national level , and may make observations within three months of the submission of the amended programme . ### the commission shall assess the amendment and its compliance with this regulation and with the fund - specific regulations , including requirements at national level , and may make observations within three months of the submission of the amended programme . the member state shall provide the commission with all necessary additional information .


### the commission shall approve the amendment of a programme no later than six months after its submission by the member state . ### the commission shall approve the amendment of a programme as soon as possible but no later than three months after its submission by the member state .


### the approval of the commission shall not be required for corrections of a purely clerical or editorial nature that do not affect the implementation of the programme . member states shall inform the commission of such corrections . ### the approval of the commission shall not be required for corrections of a purely clerical or editorial nature that do not affect the implementation of the programme . member states shall inform the commission of such corrections . the managing authority shall notify the commission of any decision amending the elements of the operational programme not covered by the commission decision referred to in article 18 within one month of the date of that amending decision .


### where a strategy implemented in accordance with article 23 involves investments that receive support from one or more funds , from more than one programme or from more than one priority of the same programme , actions may be carried out as an integrated territorial investment . ### where a strategy implemented in accordance with article 23 involves investments that receive support from one or more funds , from more than one programme or from more than one priority of the same programme , actions may be carried out as an integrated territorial investment . where appropriate , each iti can be articulated with the eardf and the emff .


### where a strategy implemented in accordance with article 23 involves investments that receive support from one or more funds , from more than one programme or from more than one priority of the same programme , actions may be carried out as an integrated territorial investment . ### where a strategy implemented in accordance with article 23 involves investments that receive support from one or more funds or from more than one programme , actions may be carried out as an integrated territorial investment .


### capacity building and preparatory actions supporting the design and future implementation of the strategies ; ### capacity building , where necessary , fostering their project management capabilities , and preparatory actions supporting the design and future implementation of the strategies ;


### such actions may cover future and previous programming periods . ### such actions may cover previous and future programming periods .


### in addition to article 31 , the member state may propose to undertake additional technical assistance actions to reinforce the capacity of member state authorities , beneficiaries and relevant partners necessary for the effective administration and use of the funds . ### in addition to article 31 , the member state may propose to undertake additional technical assistance actions , including measures to enhance administrative resources for dealing with horizontal processes or tasks in a bid to reinforce the capacity of member state authorities , beneficiaries and relevant partners necessary for the effective administration and use of the funds .


### support for such actions shall be implemented by financing not linked to costs in accordance with article 89 . ### support for such actions shall be implemented by financing not linked to costs in accordance with article 89 . technical assistance in the form of a specific programme may be implemented either through financing not linked to costs or through reimbursement of direct costs .


### the member state shall set up a committee to monitor the implementation of the programme within three months of the date of notification to the member state concerned of the decision approving the programme . ### the managing authority shall set up a committee to monitor the implementation of the programme within three months of the date of notification to the member state concerned of the decision approving the programme .


### representatives of the commission shall participate in the work of the monitoring committee in an advisory capacity . ### representatives of the commission shall participate in the work of the monitoring committee in an advisory and evaluatory capacity .


### an annual review meeting shall be organised between the commission and each member state to examine the performance of each programme . ### an annual review meeting shall be organised between the commission and each member state to examine the performance of each programme . managing authorities shall be duly involved in this process .


### the first transmission shall be due by 31 january 2022 and the last one by 31 january 2030 . ### the first transmission shall be due by 31 may 2022 and the last one by 31 may 2030 .


### the number of selected operations , their total eligible cost , the contribution from the funds and the total eligible expenditure declared by the beneficiaries to the managing authority , all broken down by types of intervention ; ### in the data transmissions due by 31 january , 31 july and 31 october of each year , the number of selected operations , their total eligible cost , the contribution from the funds and the total eligible expenditure declared by the beneficiaries to the managing authority . in addition , the transmission made 31 january shall contain the above data&#160 ; broken down by types of intervention ;


### the managing authority shall carry out evaluations of the programme . each evaluation shall assess the programme ' s effectiveness , efficiency , relevance , coherence and eu added value with the aim to improve the quality of the design and implementation of programmes . ### the managing authority shall carry out evaluations of the programme . each evaluation shall assess the programme ' s effectiveness , efficiency , relevance , inclusiveness , non - discriminatory nature , coherence and eu added value with the aim to improve the quality of the design and implementation of programmes .


### the managing authority shall ensure that , within six months of the programme ' s approval , there is a website where information on programmes under its responsibility is available , covering the programme ' s objectives , activities , available funding opportunities and achievements . ### the managing authority shall ensure that , within three months of the programme ' s approval , there is a website where information on programmes under its responsibility is available , covering the programme ' s objectives , activities , available funding opportunities and achievements and decisions and supporting documents of the monitoring committee .


### total cost of the operation ; ### total cost of the operation , or for the eafrd , the amounts of payments corresponding to each type of intervention received by each beneficiary in the financial year concerned , including both the union and the national contribution ;


### publicly displaying plaques or billboards as soon as the physical implementation of operations involving physical investment or the purchase of equipment starts , with regard to the following : ### publicly displaying permanent plaques or billboards of a significant size readily visible to the public as soon as the physical implementation of operations involving physical investment or the purchase of equipment starts , with regard to the following :


### operations supported by the erdf and the cohesion fund the total cost of which exceeds eur 500 000 ; ### operations supported by the erdf , the cohesion fund and the eafrd the total cost of which exceeds eur 500 000 ;


### a flat rate of up to 25 % of eligible direct costs , provided that the rate is calculated in accordance with article 48 . ### a flat rate of up to 25 % of eligible direct costs , provided that the rate is calculated in accordance with article 48 or 48 .


### financial instruments shall provide support to final recipients only for new investments expected to be financially viable , such as generating revenues or savings , and which do not find sufficient funding from market sources . ### financial instruments shall provide support to final recipients only for new investments expected to be financially viable , such as generating revenues or savings , and which do not find sufficient funding from market sources , following the outcome of the ex ante assessment .


### interest and other gains attributable to support from the funds paid to financial instruments shall be used under the same objective or objectives as the initial support from the funds , either within the same financial instrument ; or , following the winding up of the financial instrument , in other financial instruments or other forms of support , until the end of the eligibility period . ### interest and other gains attributable to support from the funds paid to financial instruments shall be used until the end of the eligibility period in the same or other financial instruments for further investments in final recipients , and for any management costs and fees associated with such further investments , or in other forms of support under the same specific objective or objectives .


### all or part of an operation may be implemented outside of a member state , including outside the union , provided that the operation contributes to the objectives of the programme . ### all or part of an operation under the erdf , the esf + or the cohesion fund may be implemented outside of a member state , including outside the union , provided that the operation falls under one of the five components of the european territorial cooperation goal as defined in article 3 of the regulation [ . . . ] and contributes to the objectives of the programme .


### for point of paragraph 1 , management fees shall be performance based . where bodies implementing a holding fund and / or specific funds , pursuant to article 53 , are selected through a direct award of contract , the amount of management cost and fees paid to those bodies that can be declared as eligible expenditure shall be subject to a threshold of up to 5 % of the total amount of programme contributions disbursed to final recipients in loans , equity or quasi - equity investments or set aside as agreed in guarantee contracts . ### for point of paragraph 1 , management fees shall be performance based . however , for the first 24 months after the signature of the funding agreement , base remuneration can be added . the base remuneration for a financial instrument providing equity shall not exceed per annum 2 . 5% of programme contributions committed under the relevant funding agreement . the base remuneration for a financial instrument in all other cases shall not exceed per annum 0 . 5% of the programme contributions committed under the relevant funding agreement . the aggregate amount of management costs and fees over the eligibility period shall not exceed the following limits : for a fund of funds , 7% of the total amount of programme contributions paid to the fund of funds , for a financial instrument providing equity , 20% of the total amount of programme contributions paid to the financial instrument , for a financial instrument providing loans , 8% of the total amount of programme contributions paid to the financial instrument , for a financial instrument providing guarantees , 10% of the total amount of programme contributions paid to the financial instrument , for a financial instrument providing micro - credit , 10% of the total amount of programme contributions paid to the financial instrument .


### that threshold is not applicable where the selection of bodies implementing financial instruments is made through a competitive tender in accordance with the applicable law and the competitive tender establishes the need for a higher level of management costs and fees . ### where the selection of bodies implementing financial instruments is made through a competitive tender in accordance with the applicable law and the competitive tender establishes the need for a higher level of management costs and fees , that threshold shall be 7 % , and fees shall be performance - based .


### the audit authority shall be a public authority , functionally independent from the auditees . ### the audit authority shall be a public or private authority , functionally independent from the auditees .


### record and store in an electronic system the data on each operation necessary for monitoring , evaluation , financial management , verifications and audits , and shall ensure the security , integrity and confidentiality of data and the authentication of the users . ### record and store in electronic systems the data on each operation necessary for monitoring , evaluation , financial management , verifications and audits , and shall ensure the security , integrity and confidentiality of data and the authentication of the users .


### ensure , subject to the availability of funding , that a beneficiary receives the amount due in full and no later than 90 days from the date of submission of the payment claim by the beneficiary ; ### ensure , subject to the availability of funding , that a beneficiary receives the amount due in full for verified expenditures and no later than 90 days from the date of submission of the payment claim by the beneficiary ;


### drawing up the accounts in accordance with article 92 and keeping records of all the elements of the accounts in an electronic system ; ### drawing up the accounts , confirming the completeness , accuracy and correctness in accordance with article 92 and keeping records of all the elements of the accounts in electronic systems ;


### the audit authority shall prepare an audit strategy based on a risk assessment , taking account of the management and control system description provided for in article 63 , covering system audits and audits of operations . the audit strategy shall include system audits of newly identified managing authorities and authorities in charge of the accounting function within nine months following their first year of functioning . the audit strategy shall be prepared in accordance with the template set out in annex xviii and shall be updated annually following the first annual control report and audit opinion provided to the commission . it may cover one or more programmes . ### the audit authority shall prepare an audit strategy based on a risk assessment , taking account of the management and control system description provided for in article 63 , covering system audits and audits of operations . the audit strategy shall include system audits of newly identified managing authorities and authorities in charge of the accounting function . the audit&#160 ; shall be performed&#160 ; within nine months following their first year of functioning . the audit strategy shall be prepared in accordance with the template set out in annex xviii and shall be updated annually following the first annual control report and audit opinion provided to the commission . it may cover one or more programmes . in the audit strategy , the audit authority may determine a limit for single account audits .


### the audit authority shall prepare an audit strategy based on a risk assessment , taking account of the management and control system description provided for in article 63 , covering system audits and audits of operations . the audit strategy shall include system audits of newly identified managing authorities and authorities in charge of the accounting function within nine months following their first year of functioning . the audit strategy shall be prepared in accordance with the template set out in annex xviii and shall be updated annually following the first annual control report and audit opinion provided to the commission . it may cover one or more programmes . ### the audit authority shall , after consulting the managing authority , prepare an audit strategy based on a risk assessment , taking account of the management and control system description provided for in article 63 , covering system audits and audits of operations . the audit strategy shall include system audits of newly identified managing authorities and authorities in charge of the accounting function within nine months following their first year of functioning . the audit strategy shall be prepared in accordance with the template set out in annex xviii and shall be updated annually following the first annual control report and audit opinion provided to the commission . it may cover one or more programmes .


### the commission and audit authorities shall first use all information and records available in the electronic system referred to in article 66 , including results of management verifications and only request and obtain additional documents and audit evidence from the beneficiaries concerned where , based on their professional judgement , this is required to support robust audit conclusions . ### the commission and audit authorities shall first use all information and records available in electronic systems referred to in article 66 , including results of management verifications and only request and obtain additional documents and audit evidence from the beneficiaries concerned where , based on their professional judgement , this is required to support robust audit conclusions .


### the managing authority shall carry out on - the - spot management verifications in accordance with article 68 only at the level of bodies implementing the financial instrument and , in the context of guarantee funds , at the level of bodies delivering the underlying new loans . ### the managing authority shall carry out on - the - spot management verifications in accordance with article 68 only at the level of bodies implementing the financial instrument and , in the context of guarantee funds , at the level of bodies delivering the underlying new loans . if the financial instrument provides control reports supporting the payment application , the managing authority does not need to carry out on - the - spot management verifications .


### the managing authority shall carry out on - the - spot management verifications in accordance with article 68 only at the level of bodies implementing the financial instrument and , in the context of guarantee funds , at the level of bodies delivering the underlying new loans . ### the managing authority shall carry out on - the - spot management verifications in accordance with article 68 only at the level of bodies implementing the financial instrument .


### the audit authority shall carry out system audits and audits of operations in accordance with articles 71 , 73 or 77 at the level of bodies implementing the financial instrument and , in the context of guarantee funds , at the level of bodies delivering the underlying new loans . ### the audit authority shall carry out system audits and audits of operations in accordance with articles 71 , 73 or 77 at the level of bodies implementing the financial instrument and , in the context of guarantee funds , at the level of bodies delivering the underlying new loans . if the financial instrument provides the audit authority with an annual audit report drawn up by their external auditors by the end of each calendar year that covers the elements included in annex xvii . , the audit authority does not need to carry out further audits .


### 2021 : 0 . 5 % ; ### 2021 : 2 . 5 % ;


### 2021 : 0 . 5 % ; ### 2021 : 1 . 5 % ;


### 2021 : 0 . 5 % ; ### 2021 : 1 % ;


### 2021 : 0 . 5 % ; ### 2021 : 2 % ;


### 2022 : 0 . 5 % ; ### 2022 : 1 . 5 % ;


### 2023 : 0 . 5 % ; ### 2023 : 1 . 5 % ;


### 2024 : 0 . 5 % ; ### 2024 : 3 % ;


### 2025 : 0 . 5 % ; ### 2025 : 3 % ;


### the amount for technical assistance calculated in accordance with article 31 ; ### the amount for technical assistance calculated in accordance with article 31 and ;


### where financial instruments are implemented in accordance with article 53 , payment applications that include expenditure for financial instruments shall be submitted in accordance with the following conditions : ### where financial instruments are implemented in accordance with article 53 , payment applications include expenditure for the establishment of financial instruments or contribution to them .


### the member state shall have one month to agree to the amount to be decommitted or to submit its observations . ### the member state shall have two months to agree to the amount to be decommitted or to submit its observations .


### 14 . 3 % for transition regions ; ### 14 . 3 % at least for transition regions ;


### the amount of resources available for the esf + under the investment for jobs and growth goal shall be eur 88 646 194 590 . ### the amount of resources available for the esf + under the investment for jobs and growth goal shall be eur 105 686 000 000 in 2018 prices .


### the amount of resources available for the esf + under the investment for jobs and growth goal shall be eur 88 646 194 590 . ### the resources available for the esf + shall amount to 27 , 6 % of the resources under the investment for jobs and growth goal . that does not include the financial envelope for the employment and social innovation strand or the health strand .


### the amount of resources available for the esf + under the investment for jobs and growth goal shall be eur 88 646 194 590 . ### the resources available for the esf + shall amount to 27 . 6 % of the resources under the investment for jobs and growth goal . that does not include the financial envelope for the employment and social innovation strand or the health strand .


### the amount of additional funding for the outermost regions referred to in point in paragraph 1 allocated to the esf + shall be eur 376 928 934 . ### the amount of additional funding for the outermost regions referred to in point in paragraph 1 allocated to the esf + shall be eur 424 296 054 in 2018 prices .


### the amount of additional funding for the outermost regions referred to in point in paragraph 1 allocated to the esf + shall be eur 376 928 934 . ### the amount of additional funding for the outermost regions referred to in point in paragraph 1 allocated to the esf + shall correspond to 0 , 4 % of the resources referred to in the first subparagraph .


### the amount of additional funding for the outermost regions referred to in point in paragraph 1 allocated to the esf + shall be eur 376 928 934 . ### to the amount of additional funding for the outermost regions and the nuts level 2 regions that comply with the criteria established in article 2 of protocol 6 to the 1994 act of accession referred to in point in paragraph 1 , the equivalent of 0 . 4 % of the resources referred to in paragraph 1 shall be added from the esf + .


### the amount of additional funding for the outermost regions referred to in point in paragraph 1 allocated to the esf + shall be eur 376 928 934 . ### the amount of additional funding for the outermost regions referred to in point in paragraph 1 allocated to the esf + shall correspond to 0 . 4 % of the resources referred to in the first subparagraph .


### the amount of additional funding for the outermost regions referred to in point in paragraph 1 allocated to the esf + shall be eur 376 928 934 . ### the amount of additional funding for the outermost regions provided under the esf + shall be eur 424 296 056 .


### the amount of support from the cohesion fund to be transferred to the cef shall be eur 10 000 000 000 . it shall be spent for transport infrastructure projects by launching specific calls in accordance with regulation [ number of new cef regulation ] exclusively in member states eligible for funding from the cohesion fund . ### the amount of support from the cohesion fund to be transferred to the cef shall be eur 2 000 000 000 . it shall be spent for transport infrastructure projects by launching specific calls in accordance with regulation [ number of new cef regulation ] exclusively in member states eligible for funding from the cohesion fund .


### the esf + regulation may establish higher co - financing rates for priorities supporting innovative actions in accordance with article [ 14 ] of that regulation . ### the esf + regulation may establish higher co - financing rates for priorities supporting innovative actions in accordance with article [ 14 ] of that regulation . , as well as for the fight against material deprivation and social exclusion according to article [ 7 ] paragraph [ 4 ] of the esf + regulation .


### the power to adopt delegated acts referred to in article 63 , article 73 , article 88 , article 89 and article 107 shall be conferred on the commission for an indeterminate period of time from date of entry into force of this regulation . ### the power to adopt delegated acts referred to in article 6 , article 63 , article 73 , article 88 , article 89 and article 107 shall be conferred on the commission from the date of entry into force of this regulation until 31 december 2027 .


### the delegation of power referred to in article 63 , article 73 , article 88 and and article 89 may be revoked at any time by the european parliament or by the council . a decision to revoke shall put an end to the delegation of the power specified in that decision . it shall take effect the day following the publication of the decision in the official journal of the european union or at a later date specified therein . it shall not affect the validity of any delegated acts already in force . ### the delegation of power referred to in article 6 , article 63 , article 73 , article 88 , article 89 and article 107 may be revoked at any time by the european parliament or by the council . a decision to revoke shall put an end to the delegation of the power specified in that decision . it shall take effect the day following the publication of the decision in the official journal of the european union or at a later date specified therein . it shall not affect the validity of any delegated acts already in force .


### a delegated act adopted pursuant to article 63 , article 73 , article 88 , article 89 and 107 shall enter into force only if no objection has been expressed either by the european parliament or by the council within a period of two months of notification of that act to the european parliament and the council or if , before the expiry of that period , the european parliament and the council have both informed the commission that they will not object . that period shall be extended by two months at the initiative of the european parliament or of the council . ### a delegated act adopted pursuant to article 6 , article 63 , article 73 , article 88 , article 89 and 107 shall enter into force only if no objection has been expressed either by the european parliament or by the council within a period of two months of notification of that act to the european parliament and the council or if , before the expiry of that period , the european parliament and the council have both informed the commission that they will not object . that period shall be extended by two months at the initiative of the european parliament or of the council .


### regulation no 1303 / 2013 or any other act applicable to the 2014–2020 programming period shall continue to apply to programmes and operations supported by the erdf , the esf + , the cohesion fund and the emff under that period . ### regulation no 1303 / 2013 or any other act applicable to the 2014–2020 programming period shall continue to apply to programmes and operations supported by the erdf , the esf + , the cohesion fund and the emff under that period . commission delegated regulation no 240 / 2014 shall continue to apply for the 2014 - 2020 programming period , but will also be applicable to the entire 2021 - 2027 programming period .


### regulation no 1303 / 2013 or any other act applicable to the 2014–2020 programming period shall continue to apply to programmes and operations supported by the erdf , the esf + , the cohesion fund and the emff under that period . ### regulation no 1303 / 2013 or any other act applicable to the 2014–2020 programming period shall continue to apply to programmes and operations supported by the erdf , the esf , the cohesion fund and the emff under that period .


### 004investment in intangible assets in micro enterprises directly linked to research and innovation activities ### 004investment in intangible assets in micro enterprises directly linked to research and innovation activities or linked to competitiveness


### implementation of the principles and rights of the european pillar of social rights that contribute to real convergence and cohesion in the european union . ### arrangements at national level to ensure the proper implementation of the principles of the european pillar of social rights that contribute to upward social convergence and cohesion in the eu , especially the principles preventing unfair competition within the internal market .


### erdf and cohesion fund : 2 . 4 promoting climate change adaptation , risk prevention and disaster resilience ### erdf and cohesion fund : 2 . 4 promoting climate and structural change adaptation , risk prevention and disaster resilience


### erdf : 4 . 3increasing the socio - economic integration of marginalised communities , migrants and disadvantaged groups , through integrated measures including housing and social services ### erdf : 4 . 3increasing the socio - economic integration of marginalised communities , refugees and migrants under international protection and disadvantaged groups , through integrated measures including housing and social services


### 1 . 1 . 2indicators55 _________________ 55 prior to the mid - term review in 2025 for the erdf , the esf + and the cf , breakdown for the years 2021 to 2025 only . ### 1 . 1 . 2indicators


### 2total financial appropriations by fund and national co - financing59 _________________ 59 prior to the mid - term review in 2025 for the erdf , the esf + and the cf , financial appropriations for the years 2021 to 2025 only . ### 2total financial appropriations by fund and national co - financing


### the free movement of workers , freedom of establishment and freedom to provide services are fundamental principles of the internal market in the union enshrined in the treaty on the functioning of the european union . the implementation of those principles is further developed by the union aimed at guaranteeing a level playing field for businesses and respect for the rights of workers . ### the free movement of workers , freedom of establishment and freedom to provide services are fundamental principles of the internal market in the union enshrined in the treaty on the functioning of the european union . the implementation of those principles is further developed by the union aimed at guaranteeing a level playing field for businesses and fighting unfair competition while ensuring the respect for the rights of workers . neither the difference in wages or salaries nor the access to capital alone can be considered as unfair competition .


### laws , regulations , administrative provisions or collective agreements applicable in member states may ensure that subcontracting does not confer on undertakings the possibility to avoid rules guaranteeing certain terms and conditions of employment covering remuneration . where such rules on remuneration exist at national level , the member state may apply them in a non - discriminatory manner to undertakings posting workers to its territory provided that they do not disproportionately restrict the cross - border provision of services . ### member states have the freedom to establish on their territory appropriate measures applicable to local and foreign service providers in order to ensure compliance with the applicable rules concerning posting in case of subcontracting chains . in the case of the construction sector member states are obliged , by the directive 2014 / 67 / eu , to introduce appropriate liability measures in order to ensure fair competition and workers rights . therefore laws , regulations , administrative provisions or universally applicable collective agreements applicable in member states may ensure that subcontracting does not confer on undertakings the possibility to avoid rules guaranteeing certain terms and conditions of employment .


### “2 . this directive shall not apply to merchant navy undertakings as regards seagoing personnel . ” ### in article 1 , paragraph 2 is replaced by the following : “2 . this directive shall not apply to merchant navy undertakings as regards seagoing personnel as well as transport services such as transit , international transport and linked cabotage . ”


### minimum paid annual holidays ### minimum paid annual leave


### remuneration , including overtime rates ; this point does not apply to supplementary occupational retirement pension schemes ; ### minimum rates of pay


### as regards bulgaria and romania , this regulation constitutes an act building upon , or otherwise relating to , the schengen acquis within the meaning of article 4 of the 2005 act of accession and should be read in conjunction with council decision 2010 / 365 / eu on the application of the provisions of the schengen acquis relating to the schengen information system in the republic of bulgaria and romania66 . _________________ 66 оj l 166 , 1 . 7 . 2010 , p . 17 . ### as regards bulgaria and romania , this regulation constitutes an act building upon , or otherwise relating to , the schengen acquis within the meaning of article 4 of the 2005 act of accession and should result in the amendment of council decision 2010 / 365 / eu on the application of the provisions of the schengen acquis relating to the schengen information system in the republic of bulgaria and romania66 to enable the two member states to apply the provisions of this regulation in full . _________________ 66 оj l 166 , 1 . 7 . 2010 , p . 17 .


### decision no 445 / 2014 / eu of the european parliament and of the council5 aims to safeguard and promote the diversity of cultures in europe and to highlight the common features they share while increasing citizens ' sense of belonging to a common cultural area . that decision also aims to foster the contribution of culture to the long - term development of cities in accordance with their respective strategies and priorities . __________________ 5 decision no 445 / 2014 / eu of the european parliament and of the council of 16 april 2014 establishing a union action for the european capitals of culture for the years 2020 to 2033 and repealing decision no 1622 / 2006 / ec . ### decision no 445 / 2014 / eu of the european parliament and of the council5 aims at safeguarding and promoting the diversity of cultures in europe and at highlighting the common features they share while increasing citizens ' sense of belonging to a common cultural area . that decision also aims at fostering the contribution of culture to the long - term development of cities in accordance with their respective strategies and priorities . __________________ 5 decision no 445 / 2014 / eu of the european parliament and of the council of 16 april 2014 establishing a union action for the european capitals of culture for the years 2020 to 2033 and repealing decision no 1622 / 2006 / ec .


### article 3 of decision no 445 / 2014 / eu provides that only cities from a member state , from a candidate country or a potential candidate , or from a country that accedes to the union in the circumstances set out in article 3 of that decision have access to the union action ' european capitals of culture ' . ### article 3 of decision no 445 / 2014 / eu provides that only cities from a member state , from a candidate country or a potential candidate , or from a country that accedes to the union in the circumstances set out in article 3 of that decision have access to the union action ' european capitals of culture ' . novi sad along with timișoara and elefsina will be european capitals of culture for the year 2021 .


### however , during the period covered by that decision , namely from 2020 to 2033 , for reasons of equity with cities in the member states , cities in efta / eea countries , should only be allowed to participate in one competition for the title . likewise , each efta / eea country should only be allowed to host the title once during that period . ### however , during the period covered by decision no 445 / 2014 / eu , namely from 2020 to 2033 , for reasons of equity with cities in the member states , cities in efta / eea countries , should only be allowed to participate in one competition for the title . for the same reasons , each efta / eea country should only be allowed to host the title once during that period .


### however , during the period covered by that decision , namely from 2020 to 2033 , for reasons of equity with cities in the member states , cities in efta / eea countries , should only be allowed to participate in one competition for the title . likewise , each efta / eea country should only be allowed to host the title once during that period . ### however , during the period covered by decision no 445 / 2014 / eu , namely from 2020 to 2033 , for reasons of equity with cities participating in the action , cities in efta / eea countries , should only be allowed to participate in one competition for the title . likewise , each efta / eea country should only be allowed to host the title once during that period as is already the case for candidate countries or potential candidates in accordance with decision no 445 / 2014 / eu .


### a candidate country , potential candidate or efta / eea country should host the european capital of culture in 2028 instead of 2027 so as to make it possible for those countries to negotiate their participation in the union programme supporting culture that will follow creative europe for the period 2021 to 2027 before the relevant call for submission of applications at the latest six years before the year of the title . ### as the calls for submission of applications need to be published at the latest six years before the year of the title , a candidate country , potential candidate or efta / eea country should host the european capital of culture in 2028 instead of 2027 so as to make it possible for those countries to negotiate their participation in the union programme supporting culture subsequent to the creative europe programme for the period 2021 to 2027 .


### cities in efta / eea countries and in candidate countries and potential candidates which participate in the creative europe programme or in the subsequent union programmes supporting culture at the date of publication of the call for submission of applications referred to in article 10 may apply for the title for one year in the framework of an open competition organised every third year in accordance with the calendar . ### cities in efta / eea countries and in candidate countries and potential candidates which participate in the creative europe programme or in the subsequent union programmes supporting culture at the date of publication of the call for submission of applications referred to in article 10 may apply for the title for one year in the framework of an open competition organised in accordance with the calendar .


### the member state or efta / eea country or candidate country or potential candidate concerned may nominate an observer to attend those meetings . ; ### the member state , efta / eea country , candidate country or potential candidate concerned may nominate an observer to attend those meetings . ;


### the panel shall transmit its monitoring reports to the commission , as well as to the designated cities and to the member state or efta / eea country or candidate country or potential candidate concerned . ; ### the panel shall transmit its monitoring reports to the commission , to the designated cities and their member states , as well as to the efta / eea countries , candidate countries or potential candidates concerned . ;


### notwithstanding the necessity and binding timelines , experience has shown that many investments aiming to complete the ten - t are confronted with complex permit granting procedures , cross - border procurement procedures and other procedures . this situation jeopardises the on time implementation of projects and in many cases results in significant delays and increased costs . in order to address these issues and make synchronised ten - t completion possible , harmonised action is necessary at union level . ### notwithstanding the necessity and binding timelines , experience has shown that many investments aiming to complete the ten - t are confronted with slow and cumbersome permit granting procedures , cross - border procurement procedures and other complex procedures . this situation jeopardises the on time implementation of projects and in many cases results in significant delays and increased costs as well as uncertainty for project promoters and potential private investors . in order to address these issues and make synchronised ten - t completion possible , harmonised action is necessary at union level . in this regard , member states should decide on their national infrastructure plans in accordance with the ten - t objectives .


### in the legal frameworks of many member states priority treatment is given to certain project categories based on their strategic importance for the economy . priority treatment is characterised by shorter timelines , simultaneous procedures or limited timeframes for appeals while ensuring that the objectives of other horizontal policies are also reached . when such a framework exists within a national legal framework , it should automatically apply to union projects recognised as projects of common interest under regulation no 1315 / 2013 . ### in the legal frameworks of many member states priority treatment is given to certain project categories based on their strategic importance for the economy . priority treatment is characterised by shorter timelines , simultaneous procedures or limited timeframes for appeals while ensuring that the objectives of other horizontal policies are also reached . when such a framework exists within a national legal framework , it should be possible for it automatically to apply to union projects recognised as projects of common interest under regulation no 1315 / 2013 .


### given the urgency to complete the ten - t core network , the simplification of permit granting procedures should be accompanied by a time limit within which competent authorities responsible should make a comprehensive decision regarding the construction of the project . this time limit should stimulate a more efficient handling of procedures and should , under no circumstances , compromise the union ' s high standards for environmental protection and public participation . ### given the urgency to complete the ten - t core network , the simplification of permit granting procedures after the project promoter has submitted the application documents should be accompanied by a time limit within which competent authorities responsible should make a comprehensive decision regarding the construction of the project . this time limit should stimulate a more efficient handling of procedures and should , under no circumstances , compromise the union ' s high standards for environmental protection and public participation .


### the commission is not systematically involved in the authorisation of individual projects . however , in some cases , certain aspects of the project preparation are subject to clearance at union level . where the commission is involved in the procedures , it will give priority treatment to the union projects of common interest and ensure certainty for project promoters . in some cases state aid approval might be required . in line with the best practice code for the conduct of state aid control procedures , member states may ask the commission to deal with projects of common interest on the core network of the ten - t they consider to be of priority with more predictable timelines under the case portfolio approach or the mutually agreed planning . ### the commission is not systematically involved in the authorisation of individual projects . however , in some cases , certain aspects of the project preparation are subject to clearance at union level . where the commission is involved in the procedures , it will give priority treatment to the union projects of common interest and ensure certainty for project promoters . in some cases state aid approval might be required whereas a rapid appraisal procedure will be adopted in cases where a project is in conformity with state aid rules , which would enhance legal certainty and predictability of the investment . in line with the best practice code for the conduct of state aid control procedures , member states may ask the commission to deal with projects of common interest on the core network of the ten - t they consider to be of priority with more predictable timelines under the case portfolio approach or the mutually agreed planning . the commission will also need to make certain to promote the exchange of best practices in order to ensure a successful trans - european transport network .


### in order to launch the permit granting procedure , the project promoter shall notify the single competent authority of the member states concerned about the project in writing , and shall include a detailed description of the project . no later than two months following the receipt of the above notification , the single competent authority shall either acknowledge it or , if it considers that the project is not mature enough to enter the permit granting procedure , reject the notification in writing . if the single competent authority decides to reject the notification , it shall justify its decision . the date of signature of the acknowledgement of the notification by the competent authority shall serve as the start of the permit granting procedure . if two or more member states are concerned , the date of the acceptance of the last notification by the competent authority concerned shall serve as the date of the start of the permit granting procedure . ### in order to launch the permit granting procedure , the project promoter shall notify the single competent authority of the member states concerned about the project in writing , and shall include a detailed description of the project . no later than two months following the receipt of the above notification , the competent authority or competent authorities shall either acknowledge it or , if it considers that the project is not mature enough to enter the permit granting procedure , reject the notification in writing . if the single competent authority decides to reject the notification , it shall justify its decision . the date of signature of the acknowledgement of the notification by the competent authority shall serve as the start of the permit granting procedure . if two or more member states or two or more national authorities are concerned , the date of the acceptance of the last notification by the competent authority concerned shall serve as the date of the start of the permit granting procedure .


### the single competent authority shall assess the application and adopt a comprehensive decision within the period of one year from the date of submission of the complete application file in accordance with paragraph 7 . member states may set an earlier time - limit , where appropriate . ### the competent authority shall assess the application and adopt a comprehensive decision within the period of one year from the date of submission of the complete application file in accordance with paragraph 7 , unless the competent authority decides to extend this period on its own initiative , substantiating the decision , or on the basis of a substantiated application by the project promoter . member states may also set an earlier time - limit , where appropriate .


### in case the procurement procedures are conducted by a joint entity set up by the participating member states , that entity shall apply the national provisions of one of those member states and , by way of derogation from these directives , those provisions shall be the provisions determined in accordance with point of article 57 of directive 2014 / 25 / eu of the european parliament and of the council or point of article 39 of directive 2014 / 24 / eu of the european parliament and of the council , as applicable , unless an agreement between the participating member states provides otherwise . such an agreement shall in any case provide for the application of a single national legislation in case of the procurement procedures conducted by a joint entity . ### in case the procurement procedures are conducted by a joint entity set up by the participating member states , that entity shall apply the national provisions of one of those member states and , by way of derogation from these directives , those provisions shall be the provisions determined in accordance with point of article 57 of directive 2014 / 25 / eu of the european parliament and of the council or point of article 39 of directive 2014 / 24 / eu of the european parliament and of the council , as applicable , unless an agreement between the participating member states provides otherwise . such an agreement shall in any case provide for the application of a single national legislation in case of the procurement procedures conducted by a joint entity . it should remain possible to define the applicable legislation in an intergovernmental agreement .


### the objective of this directive is to remove obstacles to the exercise of fundamental freedoms , such as the free movement of capital and freedom of establishment , which result from differences between national laws and procedures on preventive restructuring , insolvency and second chance . this directive aims at removing such obstacles by ensuring that viable enterprises in financial difficulties have access to effective national preventive restructuring frameworks which enable them to continue operating ; that honest over indebted entrepreneurs have a second chance after a full discharge of debt after a reasonable period of time ; and that the effectiveness of restructuring , insolvency and discharge procedures is improved , in particular with a view to shortening their length . ### the objective of this directive is to remove obstacles to the exercise of fundamental freedoms , such as the free movement of capital and freedom of establishment , which result from differences between national laws and procedures on preventive restructuring , insolvency and second chance . this directive aims at removing such obstacles by ensuring that viable enterprises in financial difficulties have access to effective national preventive restructuring frameworks which enable them to continue operating ; that creditors receive a maximised dividend ; that honest over indebted entrepreneurs have a second chance after a full discharge of debt after a reasonable period of time ; and that the effectiveness of restructuring , insolvency and discharge procedures is improved , in particular with a view to shortening their length .


### directive 2015 / 849 has substantially enhanced the union legal framework that governs the activity and cooperation of financial intelligence units . the powers of financial intelligence units include the right to access the financial , administrative and law enforcement information that they require to combat money laundering , the associated predicate offences and terrorist financing . nevertheless , union law does not lay down all specific tools and mechanisms that financial intelligence units must have at their disposal in order to access such information and accomplish their tasks . since member states remain entirely responsible for the setting up and deciding the organisational nature of financial intelligence units , different financial intelligence units have varying degrees of access to regulatory databases which leads to an insufficient exchange of information between law enforcement or prosecution services and financial intelligence units . ### directive 2015 / 849 has substantially enhanced the union legal framework that governs the activity and cooperation of financial intelligence units . the powers of financial intelligence units include the right to access the financial , administrative and law enforcement information that they require to prevent , detect , and combat money laundering , the associated predicate offences and terrorist financing . nevertheless , union law does not lay down all specific tools and mechanisms that financial intelligence units must have at their disposal in order to access such information and accomplish their tasks . since member states remain entirely responsible for the setting up and deciding the organisational nature of financial intelligence units , different financial intelligence units have varying degrees of access to regulatory databases which leads to an insufficient exchange of information between law enforcement or prosecution services and financial intelligence units .


### this directive should also set out a clearly defined legal framework to enable financial intelligence units to request relevant data stored by designated competent authorities in order to enable them to prevent and combat money laundering , the associated predicate offences and terrorist financing effectively . ### this directive should also set out a clearly defined legal framework to enable financial intelligence units to request relevant data stored by designated competent authorities in order to enable them to prevent , detect and combat money laundering , the associated predicate offences and terrorist financing effectively .


### in order to prevent and combat money laundering , the associated predicate offences and terrorist financing more effectively and to reinforce its role in providing financial information and analysis , a financial intelligence unit should be empowered to exchange information or analysis already in its possession or which can be obtained from obliged entities at the request of another financial intelligence unit or of a competent authority in its member state . this exchange should not hamper a financial intelligence unit ' s active role in disseminating its analysis to other financial intelligence units where that analysis reveals facts , conduct or suspicion of money laundering and terrorist financing of direct interest to those other financial intelligence units . financial analysis covers operational analysis which focuses on individual cases and specific targets or on appropriate selected information , depending on the type and volume of the disclosures received and the expected use of the information after dissemination as well as strategic analysis addressing money laundering and terrorist financing trends and patterns . however , this directive should be without prejudice to the organisational status and role conferred to financial intelligence units under the national law of member states . ### in order to prevent , detect , and combat money laundering , the associated predicate offences and terrorist financing more effectively and to reinforce its role in providing financial information and analysis , a financial intelligence unit should be empowered to exchange information or analysis already in its possession or which can be obtained from obliged entities at the request of another financial intelligence unit or of a competent authority in its member state . this exchange should not hamper a financial intelligence unit ' s active role in disseminating its analysis to other financial intelligence units where that analysis reveals facts , conduct or suspicion of money laundering and terrorist financing of direct interest to those other financial intelligence units . financial analysis covers operational analysis which focuses on individual cases and specific targets or on appropriate selected information , depending on the type and volume of the disclosures received and the expected use of the information after dissemination as well as strategic analysis addressing money laundering and terrorist financing trends and patterns . the financial intelligence units should receive feedback on the use of the information and analysis provided . however , this directive should be without prejudice to the organisational status and role conferred to financial intelligence units under the national law of member states .


### given the sensitivity of financial data that should be analysed by financial intelligence units and the necessary data protection safeguards , this directive should specifically set out the type and scope of information that can be exchanged between financial intelligence units and with designated competent authorities . this directive should not bring any changes to currently agreed methods of data collection . ### given the sensitivity of financial data that should be analysed by financial intelligence units and the necessary data protection safeguards , this directive should specifically set out the type and scope of information that can be exchanged between financial intelligence units and with designated competent authorities . however , member states should be able to decide to broaden the scope of financial information and bank account information that can be exchanged between their own financial intelligence unit and their own designated competent authorities . moreover , member states may facilitate access by competent authorities to financial information and bank account information for the prevention , detection , investigation or prosecution of criminal offences other than serious criminal offences . this directive should not bring any changes to currently agreed methods of data collection .


### this directive lays down measures to facilitate access by competent authorities to financial information and bank account information for the prevention , detection , investigation or prosecution of serious criminal offences . it also provides for measures to facilitate access by financial intelligence units to law enforcement information and to facilitate the cooperation between financial intelligence units . ### this directive lays down measures to facilitate access by competent authorities to financial information and bank account information for the prevention , detection , investigation or prosecution of serious criminal offences . it also provides for measures to facilitate access by financial intelligence units to law enforcement information and to facilitate the cooperation between financial intelligence units where such information is necessary for the prevention , detection and combatting of money laundering , associate predicate offences and terrorist financing .


### member states shall ensure that the competent authorities designated pursuant to article 3 shall have the power to access and search , directly and immediately , bank account information when necessary for the performance of their tasks for the purposes of preventing , detecting , investigating or prosecuting a serious criminal offence or supporting a criminal investigation concerning a serious criminal offence , including the identification , tracing and freezing of the assets related to such investigation . ### member states shall ensure that the competent authorities designated pursuant to article 3 shall have the power to access and search , directly and immediately , bank account information when necessary for the performance of their tasks for the purposes of preventing , detecting , investigating or prosecuting a serious criminal offence or supporting a criminal investigation concerning a serious criminal offence , including the identification , tracing and freezing of the assets related to such investigation . access and search is also deemed direct and immediate where the national authorities operating the central bank account registries transmit the bank account information expeditiously by an automated mechanism to competent authorities , provided that no intermediary institution may interfere with the requested data or the information to be provided .


### subject to national procedural safeguards , each member state shall ensure that its national financial intelligence unit is required to reply to requests for financial information or financial analysis by its designated competent authorities referred to in article 3 , where that financial information or financial analysis is necessary , on a case - by - case basis , for the prevention , detection , investigation or prosecution of serious criminal offences . ### subject to national procedural safeguards , each member state shall ensure that its national financial intelligence unit is required to reply to requests for financial information or financial analysis by designated competent authorities referred to in article 3 , where that financial information or financial analysis is necessary , on a case - by - case basis , for the prevention , detection , investigation or prosecution of serious criminal offences .


### subject to national procedural safeguards , each member state shall ensure that its designated national competent authorities are required to reply to requests for law enforcement information by the national financial intelligence unit , on a case - by - case basis , where the information is necessary for the prevention and combating of money laundering , associate predicate offences and terrorist financing . ### subject to national procedural safeguards , each member state shall ensure that its designated national competent authorities are required to reply to requests for law enforcement information by the national financial intelligence unit , on a case - by - case basis , where the information is necessary for the prevention , detection and combatting of money laundering , associate predicate offences and terrorist financing .


### each member state shall ensure that its financial intelligence unit is enabled to exchange financial information or financial analysis with any financial intelligence unit in the union where that financial information or financial analysis is necessary for the prevention and combating of money laundering , associate predicate offences and terrorist financing . ### each member state shall ensure that its financial intelligence unit is enabled to exchange financial information or financial analysis free of charge&#160 ; with any financial intelligence unit in the union where that financial information or financial analysis is necessary for the prevention , detection&#160 ; and combating of money laundering , associate predicate offences and terrorist financing .


### member states shall ensure that a request issued pursuant to this article and its response shall be transmitted by using the dedicated secure electronic communications network fiu . net or its successor . that network shall ensure the secure communication and shall be capable of producing a written record under conditions that allow ascertaining authenticity . in the event of technical failure of the fiu . net , the financial information or financial analysis shall be transmitted by any other appropriate means ensuring a high level of data security . ### member states shall ensure that a request issued pursuant to this article and its response shall be transmitted by using the dedicated secure electronic communications network fiu . net or its successor . that network shall ensure the secure communication and shall be capable of producing a written record under conditions that allow ascertaining authenticity . in the event of technical failure of the fiu . net , the financial information or financial analysis shall be transmitted by any other appropriate means ensuring an equally high level of data security , also capable of producing a written record under conditions that allow ascertaining authenticity .


### each member state shall ensure that its europol national unit replies to duly justified requests related to bank account information made by the agency for law enforcement cooperation established by regulation 2016 / 794 of the european parliament and of the council on a case - by - case basis within the limits of its responsibilities and for the performance of its tasks . ### each member state shall ensure that its europol national unit replies to duly justified requests related to bank account information made by the agency for law enforcement cooperation established by regulation 2016 / 794 of the european parliament and of the council on a case - by - case basis within the limits of its investigative powers and for the performance of its tasks .


### each member state shall ensure that its financial intelligence unit replies to duly justified requests related to financial information and financial analysis made by europol through the europol national unit within the limits of its responsibilities and for the performance of its tasks . ### each member state shall ensure that its financial intelligence unit replies to duly justified requests related to financial information and financial analysis made by europol through the europol national unit within the limits of its investigative powers and for the performance of its tasks .


### the processing of personal data related to bank account information , financial information and financial analysis referred to in article 10 and shall be performed only by the persons within europol who have been specifically designated and authorised to perform those tasks . ### the processing of personal data related to bank account information , financial information and financial analysis referred to in article 10 and shall be performed only by the persons within europol who have been specifically designated and authorised to perform those tasks . the processing of personal data shall be carried out in compliance with the data protection safeguards provided for in regulation 2016 / 794 . europol shall duly document those processing operations .


### the processing of information revealing a person ' s race or ethnic origin , political opinions , religion or philosophical beliefs , trade union membership , health , sexual life or sexual orientation may only be allowed to the extent that it is strictly necessary and relevant in a specific case ### the processing of personal data revealing a person ' s race or ethnic origin , political opinions , religious or philosophical beliefs , or trade union membership , and the processing of genetic data , biometric data for the purpose of uniquely identifying a natural person , data concerning health or data concerning a natural person ' s sex life or sexual orientation shall only be allowed to the extent that it is strictly necessary and relevant in a specific case , in accordance with article 10 of directive 2016 / 680 .


### member states shall adopt legislative measures restricting , in whole or in part , the data subject ' s right of access to personal data relating to him or her processed under this directive in order to : ### member states shall adopt legislative measures restricting , in whole or in part , the data subject ' s right of access to personal data relating to him or her processed under this directive , for as long as such a partial or complete restriction constitutes a necessary and proportionate measure in a democratic society with due regard for the fundamental rights and legitimate interests of the natural person concerned , in order to :


### member states shall review the effectiveness of their systems to combat serious criminal offences by maintaining comprehensive statistics . ### member states shall review the effectiveness and efficiency of their systems with regard to the use of financial and other information for the prevention , detection , investigation or prosecution of criminal offences by maintaining comprehensive statistics .


### preparing an action plan following - up conclusions of internal or external audit reports and evaluations , as well as investigations by the olaf and reporting on progress twice a year to the commission and regularly to the management board ; ### preparing an action plan following - up conclusions of internal or external audit reports and evaluations , as well as investigations by the olaf and reporting on progress once a year to the commission and regularly to the management board ;


### the free movement of workers , freedom of establishment and freedom to provide services are fundamental principles of the internal market in the union enshrined in the treaty on the functioning of the european union . the implementation of those principles is further developed by the union aimed at guaranteeing a level playing field for businesses and respect for the rights of workers . ### the free movement of workers , freedom of establishment and freedom to provide services are fundamental principles of the internal market in the union enshrined in the treaty on the functioning of the european union . the implementation of those principles is further developed by the union aimed at guaranteeing a level playing field for businesses and fighting unfair competition while ensuring the respect for the rights of workers . neither the difference in wages or salaries nor the access to capital alone can be considered as unfair competition .


### the free movement of workers , freedom of establishment and freedom to provide services are fundamental principles of the internal market in the union enshrined in the treaty on the functioning of the european union . the implementation of those principles is further developed by the union aimed at guaranteeing a level playing field for businesses and respect for the rights of workers . ### the free movement of workers , freedom of establishment and freedom to provide services are fundamental principles of the internal market in the union enshrined in the treaty on the functioning of the european union . the implementation and enforcement of those principles is further developed by the union aimed at guaranteeing a level playing field for businesses and respect for the rights of workers and ensuring freedom of labour mobility in the internal market .


### it is settled case law that restrictions to the freedom to provide services are only admissible if justified by overriding reasons in the public interest and must be proportionate and necessary . ### it is settled case law that restrictions to the freedom to provide services are only admissible if justified by overriding reasons of public interest and must be proportionate and necessary . the overriding reasons relating to the public interest which have been acknowledged by the court include the protection of workers and in particular the social protection of workers in the construction industry .


### in a competitive internal market , service providers compete not only on the basis of a labour costs but also on factors such as productivity and efficiency , or the quality and innovation of their goods and services . ### in a competitive internal market , service providers compete not only on the basis of labour costs but also on factors such as productivity and efficiency , and wages are always based on a series of parameters , including experience , profile , level of responsibilities , labour market conditions or on the quality and innovation of their goods and services .


### in a competitive internal market , service providers compete not only on the basis of a labour costs but also on factors such as productivity and efficiency , or the quality and innovation of their goods and services . ### in a competitive internal market , service providers compete not only on the basis of labour costs , giving rise to social dumping which undermines the competitiveness of firms , and in particular smes , but also on factors such as productivity and efficiency , or the quality and innovation of their goods and services .


### it is within member states ' competence to set rules on remuneration in accordance with their law and practice . however , national rules on remuneration applied to posted workers must be justified by the need to protect posted workers and must not disproportionately restrict the cross - border provision of services . ### it is within the exclusive competence of the member states and social partners to set rules on remuneration , in particular minimum pay , in accordance with their law and practice . however , national rules on remuneration applied to posted workers must be justified by the need to protect posted workers and must not disproportionately restrict the cross - border provision of services .


### the elements of remuneration under national law or universally applicable collective agreements should be clear and transparent to all service providers . it is therefore justified to impose on member states the obligation to publish the constituent elements of remuneration on the single website provided for by article 5 of the enforcement directive . ### the information on minimum rates of pay and applicable bonuses and allowances under national law or universally applicable collective agreements should be clear , up to date and transparent to all service providers . it is therefore justified to impose on member states the obligation to publish this information on the single website provided for by article 5 of the enforcement directive . in order to provide more transparency and clarity universally applicable collective agreements should be also accompanied by clear information on applicable minimum rates of pay , bonuses and allowances and their method of calculation . social partners are also obliged to make public all collective agreements , which are applicable according to this directive . similarly , foreign subcontractors should be informed in writing about terms and conditions of employment that they should apply towards posted workers .


### the elements of remuneration under national law or universally applicable collective agreements should be clear and transparent to all service providers . it is therefore justified to impose on member states the obligation to publish the constituent elements of remuneration on the single website provided for by article 5 of the enforcement directive . ### the elements of remuneration under national law or universally applicable collective agreements should be clear and transparent to all service providers . it is possible for member states to publish the constituent elements of remuneration on the single website provided for by article 5 of the enforcement directive ; provision of this information must take account , in particular , of the need to respect national law and practice , as well as the autonomy of the social partners .


### the elements of remuneration under national law or universally applicable collective agreements should be clear and transparent to all service providers . it is therefore justified to impose on member states the obligation to publish the constituent elements of remuneration on the single website provided for by article 5 of the enforcement directive . ### the elements of minimum rate of pay , bonuses and other allowances under national law should be clear and transparent to all service providers . it is therefore justified to impose on member states the obligation to publish the constituent elements of minimum rates of pay , bonuses and other allowances on the single website provided for by article 5 of the enforcement directive .


### directive 2008 / 104 / ec of the european parliament and of the council on temporary agency work gives expression to the principle that the basic working and employment conditions applicable to temporary agency workers should be at least those which would apply to such workers if they were recruited by the user undertaking to occupy the same job . this principle should also apply to temporary agency workers posted to another member state . ### directive 2008 / 104 / ec of the european parliament and of the council on temporary agency work gives expression to the principle that the basic working and employment conditions applicable to temporary agency workers should be at least those which would apply to such workers if they were recruited by the user undertaking to occupy the same job . this principle should also apply to temporary agency workers posted to another member state . the user / supplier company shall accordingly provide the temporary agency in writing with clear , transparent and unambiguous information regarding the rules it applies in respect of working conditions and pay .


### remuneration , including overtime rates ; this point does not apply to supplementary occupational retirement pension schemes ; ### the minimum rates of pay , including overtime rates ; allowances for work carried out on public holidays and sundays ; sector - specific allowances and bonuses with regards to specific working conditions as well as health and safety ; seniority allowances ; end of year bonuses ; daily allowances including board and lodging allowances with regard to assignment within the member state to which a worker is posted ; this point does not apply to supplementary occupational retirement pension schemes , benefits in kind as well as bonuses and allowances which are not directly paid to posted workers ;


### member states shall publish in the single official national website referred to in article 5 of directive 2014 / 67 / eu the constituent elements of remuneration in accordance with point . ### member states shall publish in the single official national website referred to in article 5 of directive 2014 / 67 / eu the constituent elements of remuneration in accordance with point . service providers shall be exempt from payment of a fine for remuneration below that set by the host member state if they can prove that the host member state failed to fulfil its obligation to publish on the single official national website referred to in article 5 of directive 2014 / 67 / eu the constituent elements of remuneration in accordance with point or if the information is not given in a clear , transparent and unambiguous manner .


### member states shall publish in the single official national website referred to in article 5 of directive 2014 / 67 / eu the constituent elements of remuneration in accordance with point . ### member states shall specify in a transparent way minimum rates of pay as well as allowances and bonuses as listed in point of the first subparagraph that are applicable in their territory . they shall publish this information in the single official national website referred to in article 5 of directive 2014 / 67 / eu . in case of universally applicable collective agreements a separate clear information on the applicable minimum rates of pay as well as bonuses and allowances shall be published . in case of subcontracting the national contractors should be obliged to inform their subcontractors in writing about applicable terms and condition of employment including minimum rates of pay , applicable bonuses and allowances .


### member states may benefit from support in addressing challenges as regards the design and implementation of structural reforms . these challenges may be dependent on various factors , including limited administrative and institutional capacity or inadequate application and implementation of union legislation . ### member states may benefit from support in addressing challenges as regards the design and implementation of sustainable structural reforms in line with the union ' s economic and social objectives , including support for economic growth , the creation of sustainable and decent jobs , the promotion of sound public investment and social development . these challenges may be dependent on various factors , including limited administrative and institutional capacity or inadequate application and implementation of union legislation , which could lead to inadequately designed reforms that are incapable of meeting those objectives . such facts in turn could affect the long - term growth potential of some member states with knock - on effects for social welfare provision and job creation .


### the commission communications ‘ the eu budget review’13 and ‘ a budget for europe 2020’14 underline the importance of focusing funding on activities with clear european added value , i . e . where the union intervention can bring additional value compared to action of member states alone . against this background , the support actions carried out under the programme should ensure complementarity and synergy with other programmes and policies at national , union and international level . the actions under the programme should allow elaborating and implementing solutions that address national challenges which have impact on cross - border or union - wide challenges and achieve a consistent and coherent implementation of union law . in addition , they should contribute to further develop trust and promote cooperation with the commission and among member states . moreover , the union is in a better position than member states to provide a platform for the provision and sharing of good practices from peers as well as to mobilise expertise . __________________ 13 com700 of 19 october 2010 . 14 com500 final of 29 june 2011 . ### the commission communications ‘ the eu budget review’13 and ‘ a budget for europe 2020’14 underline the importance of focusing funding on actions and activities with clear european added value , i . e . where the union intervention can bring additional value compared to action of member states alone . against this background , the support actions and activities carried out under the programme should ensure complementarity and synergy with other programmes and policies at regional , national and union levels , as set out in the common strategic framework established under regulation no 1303 / 2013 of the european parliament and of the council , as well as the international level where appropriate . the actions and activities under the programme should allow elaborating and implementing solutions that address national challenges which have impact on cross - border or union - wide challenges and achieve a consistent and coherent implementation of union law . in addition , they should contribute to further develop trust and promote cooperation with the commission and among member states . moreover , the union is in a better position than member states to provide a platform for the provision and sharing of good practices from peers as well as to mobilise expertise . __________________ 13 com700 of 19 october 2010 . 14 com500 final of 29 june 2011 .


### the commission communications ‘ the eu budget review’13 and ‘ a budget for europe 2020’14 underline the importance of focusing funding on activities with clear european added value , i . e . where the union intervention can bring additional value compared to action of member states alone . against this background , the support actions carried out under the programme should ensure complementarity and synergy with other programmes and policies at national , union and international level . the actions under the programme should allow elaborating and implementing solutions that address national challenges which have impact on cross - border or union - wide challenges and achieve a consistent and coherent implementation of union law . in addition , they should contribute to further develop trust and promote cooperation with the commission and among member states . moreover , the union is in a better position than member states to provide a platform for the provision and sharing of good practices from peers as well as to mobilise expertise . __________________ 13 com700 of 19 october 2010 . 14 com500 final of 29 june 2011 . ### the commission communications ' the eu budget review ' 13 and ' a budget for europe 2020 ' 14 underline the importance of focusing funding on activities with clear european added value , i . e . where the union intervention can bring additional value compared to action of member states alone as laid down in regulation no 966 / 2012 of the european parliament and of the council14a and its rules of application . against this background , the support actions carried out under the programme should ensure complementarity and synergy , at local , regional , national , union and international level , with other programmes and policies . the actions under the programme should allow elaborating and implementing solutions that address national challenges with a cross - border or union - wide impact and improve implementation of union law , policies and strategies . moreover , the union is in a better position than member states to provide a platform for the provision and sharing of good practices from peers as well as to mobilise expertise so as to develop solutions tailored to the specific situation in the requesting member states . __________________ 13 com700 of 19 october 2010 . 14 com500 final of 29 june 2011 . 14a regulation no 966 / 2012 of the european parliament and of the council of 25 october 2012 on the financial rules applicable to the general budget of the union and repealing council regulation no 1605 / 2002 .


### this regulation should be implemented in compliance with regulation no 966 / 2012 of the european parliament and of the council18 on the financial rules applicable to the annual budget of the european union . the commission should adopt multi - annual work programmes that set out the political objectives pursued , the expected results of the support and the funding priorities in the respective policy areas . those elements should be further specified in annual work programmes adopted by implementing acts . __________________ 18 regulation no 966 / 2012 of the european parliament and of the council of 25 october 2012 on the financial rules applicable to the general budget of the union and repealing council regulation no 1605 / 2002 . ### this regulation should be implemented in compliance with regulation no 966 / 2012 . the commission should be empowered to adopt by delegated acts multi - annual work programmes that set out the social and economic objectives pursued , the expected results of the support and the funding priorities in the respective policy areas . the multi - annual work programmes should also set transparent criteria so as to determine which measures under the programme are to be prioritised and how available resources are to be allocated . those elements should be further specified in annual work programmes adopted by implementing acts .


### in the event of unforeseen and duly justified grounds of urgency requiring immediate response , such as a serious disturbance in the economy or significant circumstances seriously affecting the economic or social conditions in a member state going beyond its control , upon request of a member state , the commission should be able to adopt special measures , for a limited proportion of the annual work programme , in accordance with objectives and actions eligible under the programme to support the national authorities in addressing the urgent needs . ### in the event of unforeseen and duly justified grounds of urgency requiring immediate response , such as a serious disturbance in the economy or significant circumstances seriously affecting the economic or social conditions in a member state going beyond its control , upon request of a member state wishing to receive support , the commission should be able to adopt special measures , for a limited proportion of the annual work programme and for a limited period of time of up to six months , in accordance with objectives and actions eligible under the programme to support the national authorities in addressing the urgent needs . the european parliament should be fully informed about the adoption of such special measures .