### from … [18 months after the entry into force of this directive] , which is the date from which drivers are required , pursuant to article 34(7) of regulation (eu) no 165/2014 , to record border crossing data manually , member states shall apply the exemption for bilateral transport operations in respect of goods set out in the first and second subparagraphs of this paragraph also where , in addition to performing a bilateral transport operation , the driver performs one activity of loading and/or unloading in the member states or third countries that the driver crosses , provided that the driver does not load goods and unload them in the same member state. ### moreover , by way of derogation , a driver shall not be considered to be posted for the purpose of directive 96/71/ec when performing up to 3 cross-trade transport operations , where these operations are performed during or following an incoming bilateral transport operation from the member state of establishment or during an outgoing bilateral transport operation to the member state of establishment.


### where a bilateral transport operation starting from the member state of establishment during which no additional activity was performed is followed by a bilateral transport operation to the member state of establishment , the exemption for additional activities set out in the third subparagraph shall apply to a maximum of two additional activities of loading and/or unloading , under the conditions set out in the third subparagraph. ### deleted


### where a bilateral transport operation starting from the member state of establishment during which no additional activity was performed is followed by a bilateral transport operation to the member state of establishment , the exemption for additional activities set out in the third subparagraph shall apply to a maximum of two additional activities of loading and/or unloading , under the conditions set out in the third subparagraph. ### moreover , by way of derogation , a driver shall not be considered to be posted for the purpose of directive 96/71/ec when performing up to 3 cross-trade transport operations , where these operations are performed during or following an incoming bilateral transport operation from the member state of establishment or during an outgoing bilateral transport operation to the member state of establishment.


### the exemptions for additional activities set out in the third and fourth subparagraphs of this paragraph shall apply only until the date from which smart tachographs complying with the requirement of recording border crossings and additional activities referred to in the first subparagraph of article 8(1) of regulation (eu) no 165/2014 are required to be fitted in the vehicles registered in a member state for the first time , under the fourth subparagraph of article 8(1) of that regulation. from that date the exemptions for additional activities set out in the third and fourth subparagraphs of this paragraph shall apply solely to drivers using vehicles fitted with smart tachographs , as provided for in articles 8 , 9 and 10 of that regulation. ### the exemptions for additional activities set out in the third and fourth subparagraphs of this paragraph shall apply only until negotiations between the union and relevant third countries as regards the application of rules equivalent to those laid down in this directive will be concluded.


### the exemptions for additional activities set out in the third and fourth subparagraphs of this paragraph shall apply only until the date from which smart tachographs complying with the requirement of recording border crossings and additional activities referred to in the first subparagraph of article 8(1) of regulation (eu) no 165/2014 are required to be fitted in the vehicles registered in a member state for the first time , under the fourth subparagraph of article 8(1) of that regulation. from that date the exemptions for additional activities set out in the third and fourth subparagraphs of this paragraph shall apply solely to drivers using vehicles fitted with smart tachographs , as provided for in articles 8 , 9 and 10 of that regulation. ### this exemption shall apply only until the date on which negotiations between the union and relevant third countries as regards the application of rules equivalent to those laid down in this directive will be concluded.


### picks up passengers in the member state of establishment and sets them down in another member state or a third country; ### picks up passengers in the member state of establishment and sets them down in another member state and/or a third country;


### picks up passengers in a member state or a third country and sets them down in the member state of establishment; or ### picks up passengers in a member state and/or a third country and sets them down in the member state of establishment; or


### picks up and sets down passengers in the member state of establishment for the purpose of carrying out local excursions in another member state or a third country , in accordance with regulation (ec) no 1073/2009. ### picks up and sets down passengers in the member state of establishment for the purpose of carrying out local excursions in another member state and/or a third country , in accordance with regulation (ec) no 1073/2009.


### from … [18 months after the entry into force of this directive] , which is the date from which drivers are required , pursuant to article 34(7) of regulation (eu) no 165/2014 , to record border crossing data manually , member states shall apply the exemption for bilateral transport operations in respect of passengers set out in the first and second subparagraphs of this paragraph also where , in addition to performing a bilateral transport operation , the driver picks up passengers once and/or sets down passengers once in member states or third countries that the driver crosses , provided that the driver does not offer passenger transport services between two locations within the member state crossed. the same shall apply to the return journey. ### deleted


### from … [18 months after the entry into force of this directive] , which is the date from which drivers are required , pursuant to article 34(7) of regulation (eu) no 165/2014 , to record border crossing data manually , member states shall apply the exemption for bilateral transport operations in respect of passengers set out in the first and second subparagraphs of this paragraph also where , in addition to performing a bilateral transport operation , the driver picks up passengers once and/or sets down passengers once in member states or third countries that the driver crosses , provided that the driver does not offer passenger transport services between two locations within the member state crossed. the same shall apply to the return journey. ### moreover , a bilateral transport operation in an international occasional or regular carriage of passengers may involve picking up of passengers and/or setting passengers down more than once as specified in journey form or authorisation.


### the exemption for additional activities set out in the third subparagraph of this paragraph shall apply only until the date from which smart tachographs complying with the requirement of recording of border crossings and additional activities referred to in the first subparagraph of article 8(1) of regulation (eu) no 165/2014 are required to be fitted in the vehicles registered in a member state for the first time , under the fourth subparagraph of article 8(1) of that regulation. from that date the exemption for additional activities set out in the third subparagraph of this paragraph shall apply solely to drivers using vehicles fitted with smart tachographs , as provided for in articles 8 , 9 and 10 of that regulation. ### deleted


### 8. a posting shall , for the purpose of article 3(1a) of directive 96/71/ec , be considered to be ending when the driver leaves the host member state in the performance of the international carriage of goods or passengers. that period of posting shall not be cumulated with previous periods of posting in the context of such international operations performed by the same driver or by another driver whom he or she replaces. ### 8. a posting shall , for the purpose of article 3(1a) of directive 96/71/ec , be considered to be ending when the driver finally delivers goods or sets passengers down in the host member state in the performance of the international carriage of goods or passengers. that period of posting shall not be cumulated with previous periods of posting in the context of such international operations performed by the same driver or by another driver whom he or she replaces.


### 8. a posting shall , for the purpose of article 3(1a) of directive 96/71/ec , be considered to be ending when the driver leaves the host member state in the performance of the international carriage of goods or passengers. that period of posting shall not be cumulated with previous periods of posting in the context of such international operations performed by the same driver or by another driver whom he or she replaces. ### 8. a posting shall , for the purpose of article 3(1a) of directive 96/71/ec , be considered as ending when the driver finally delivers goods or sets passengers down in the host member state in the performance of an international carriage of goods or passengers , and that posting period shall not be cumulated with previous posting periods in the context of such international operations of the same driver or another driver he replaces.


### 10. transport undertakings established in a non-member state shall not be given more favourable treatment than undertakings established in a member state , including when performing transport operations under bilateral or multilateral agreements granting access to the union market or parts thereof. ### 10. transport undertakings established in a non-member state shall not be given more favourable treatment than undertakings established in a member state. hence once this directive has entered into force , the union shall begin negotiations with the relevant third countries with a view to the application of rules equivalent to those laid down in this directive.


### this directive shall enter into force on the day following that of its publication in the official journal of the european union. ### this directive shall enter into force on [insert date 18 month after that of its publication in the official journal of the european union].


### 1. calls for an ambitious budget for the eu transport sector , which takes into account emerging challenges and the current political priorities in terms of eu transport policy; ### 1. calls for a realistic budget for the union transport sector which takes into account the emerging challenges and the current priorities in terms of eu transport policy , namely ensuring ease of movement for people and goods across europe and meeting social , business and region-specific needs;


### 1. reaffirms the importance of programmes in the fields of education and culture and the need to provide adequate funding if they are to deliver on their increased ambitions , as well as to enable more participants to enjoy their benefits , particularly those with fewer opportunities; considers that cultural , educational and creative programmes can contribute to the eu’s goal of tackling global challenges such as climate change; ### 1. reaffirms the importance of programmes in the fields of education and culture since they reach the coming generations and promote european identity and diversity , and the need to provide adequate funding if they are to deliver on their increased ambitions and become more inclusive so as to enable more participants to enjoy their benefits , particularly those with fewer opportunities; stresses that the erasmus+ programme is the european success story , bringing people together , developing life and working skills , fostering intercultural learning and supporting a genuine european sense of belonging; considers that cultural , educational and creative programmes can contribute to the eu’s goal of tackling global challenges such as climate change;


### 1. reaffirms the importance of programmes in the fields of education and culture and the need to provide adequate funding if they are to deliver on their increased ambitions , as well as to enable more participants to enjoy their benefits , particularly those with fewer opportunities; considers that cultural , educational and creative programmes can contribute to the eu’s goal of tackling global challenges such as climate change; ### 1. reaffirms the importance of programmes in the fields of education and culture and the need to provide adequate funding if they are to deliver on their increased ambitions , as well as to enable more participants to enjoy their benefits , particularly those with fewer opportunities or from remote regions; considers that cultural , educational and creative programmes have the capacity to both strengthen their social objectives with a special focus on inclusion while ensuring the level playing field , and can contribute to the eu’s goal of tackling global challenges such as economic growth , job creation and climate change;


### 1. reaffirms the importance of programmes in the fields of education and culture and the need to provide adequate funding if they are to deliver on their increased ambitions , as well as to enable more participants to enjoy their benefits , particularly those with fewer opportunities; considers that cultural , educational and creative programmes can contribute to the eu’s goal of tackling global challenges such as climate change; ### 1. reaffirms the importance of programmes in the fields of education and culture and the need to provide adequate funding if they are to deliver on their increased ambitions , as well as to enable more participants to enjoy their benefits , particularly those with fewer opportunities; considers that cultural , educational and creative programmes can contribute to the eu’s goal of fighting inequality and tackling global challenges such as digitalisation or climate change;


### 1. reaffirms the importance of programmes in the fields of education and culture and the need to provide adequate funding if they are to deliver on their increased ambitions , as well as to enable more participants to enjoy their benefits , particularly those with fewer opportunities; considers that cultural , educational and creative programmes can contribute to the eu’s goal of tackling global challenges such as climate change; ### 1. reaffirms the importance of programmes in the fields of education and culture and the need to provide adequate funding if they are to deliver on their increased ambitions , as well as to enable more participants to enjoy their benefits , particularly those with fewer opportunities; considers that cultural , educational and creative programmes can contribute to the eu’s goals of social inclusion and of tackling global challenges such as climate change;


### 1. stresses that gender budgeting must become an integral part of the budgetary procedure at all of its stages and in all budget lines , so that budgetary expenditure becomes an effective tool for promoting gender equality; calls for gender mainstreaming to be consistently implemented in all eu programmes , financial instruments and the european fund for strategic investments (efsi); ### 1. stresses that gender mainstreaming and gender budgeting with gender impact assessments must be used throughout he budgetary procedure - , so that budgetary expenditure becomes an effective tool for promoting gender equality;


### 2. stresses that eu transport policy is essential for europe’s economic , social and environmental development and its sustainability; strongly requests , therefore , that eu transport policy receive adequate and sufficient funding in order to secure growth , jobs and competitiveness in europe , including in the more remote geographical areas; requests additional investments in research and innovation , and in social and territorial cohesion; ### 2. stresses that eu transport policy is essential for europe’s economic , social and environmental development and its sustainability; strongly requests , therefore , that eu transport policy receive adequate and sufficient funding in order to secure growth , jobs and competitiveness in europe , including in the more remote and infrastructurally underdeveloped geographical areas; requests additional investments in research and innovation , and in social and territorial cohesion;


### 2. stresses that eu transport policy is essential for europe’s economic , social and environmental development and its sustainability; strongly requests , therefore , that eu transport policy receive adequate and sufficient funding in order to secure growth , jobs and competitiveness in europe , including in the more remote geographical areas; requests additional investments in research and innovation , and in social and territorial cohesion; ### 2. stresses that eu transport policy is essential for europe’s economic , social and environmental development and its sustainability; strongly requests , therefore , that eu transport policy receive adequate and sufficient funding in order to secure growth , jobs and competitiveness in europe , including in the more remote geographical areas and in the outermost regions; requests additional investments in research and innovation , and in social and territorial cohesion;


### 2. stresses that eu transport policy is essential for europe’s economic , social and environmental development and its sustainability; strongly requests , therefore , that eu transport policy receive adequate and sufficient funding in order to secure growth , jobs and competitiveness in europe , including in the more remote geographical areas; requests additional investments in research and innovation , and in social and territorial cohesion; ### 2. stresses that eu transport policy is essential for europe’s economic , social and environmental development and its sustainability; strongly requests , therefore , that eu transport policy make proper use of available funding in order to secure growth , jobs and competitiveness in europe , including in the more peripheral geographical areas; requests investments in research and innovation , and in social and territorial cohesion;


### 2. recalls that erasmus+ is the leading programme for promoting learning mobility among people of all ages , with demand far outstripping the funding available; reiterates , therefore , that the 2021 budget must be in line with the demand to triple the erasmus+ budget under the 2021-2027 multiannual financial framework (mff); insists that the 2021 budget be significantly higher than the 2020 budget and followed by linear and gradual growth in annual allocations so as to widen access from year one and avoid disproportionate increases and absorption challenges in the final years of the 2021-2027 mff; ### 2. recalls that erasmus+ is the leading programme for promoting learning mobility among people of all ages and all social groups with demand far outstripping the funding available; reiterates , therefore , that the 2021 budget must be in line with the demand to triple the erasmus+ budget under the 2021-2027 multiannual financial framework (mff); insists that the 2021 budget be significantly higher than the 2020 budget and followed by linear and gradual growth in annual allocations so as to widen access from year one and avoid disproportionate increases and absorption challenges in the final years of the 2021-2027 mff;


### 2. reaffirms its request for more investment to uphold the rights of women and girls; calls for budgetary allocations to support women’s economic independence through eu programmes and funds , such as cosme , horizon 2020 and the efsi; ### 2. reaffirms its request for more investment to uphold the rights of women and girls; calls for budgetary allocations to support women’s economic independence , including in particular that of elderly women at greater risk of poverty and social exclusion , through eu programmes and funds , such as cosme , horizon 2020 and the efsi;


### 2. reaffirms its request for more investment to uphold the rights of women and girls; calls for budgetary allocations to support women’s economic independence through eu programmes and funds , such as cosme , horizon 2020 and the efsi; ### 2. reaffirms its request for more investment to uphold the rights of women and girls; calls for budgetary allocations to support women’s active role and ownership of the digital era , the digital gender gap , through eu programmes and funds , such as cosme , horizon 2020 and the efsi;


### 2. emphasises the need to increase the funding for the western balkan countries and the countries of the eastern and southern neighbourhood in order to support political and economic reforms , with a focus on the most committed partners; ### 2. emphasises the need to increase the funding for the strategic european neighbourhood , namely western balkan countries and the countries of the eastern and southern neighbourhood in order to support political and economic reforms , with a focus on the most committed partners following the principle of "more for more and less for less"; reminds of the need to implement strict conditionality in regard to financial support;


### 3. underlines that the 2021 budget should reflect the priorities set out by parliament in its resolution of 14 november 2018 on the multiannual financial framework (mff) and that it should provide the necessary financing for both projects started under the current mff and for new projects based on the 2021-2027 mff; ### 3. underlines that the 2021 budget should provide the necessary financing for both projects started under the current mff and for new projects based on the 2021-2027 mff;


### 3. underlines the value of creative europe in supporting the eu’s audiovisual , creative and cultural sectors; insists that funding levels match the ambition of the programme and that the 2021 budget be in line with the demand to double funding for creative europe under the next mff; ### 3. underlines the value of creative europe in supporting the eu’s audiovisual , creative and cultural sectors; insists that funding levels match the ambition of the programme and that the 2021 budget be in line with the demand to double funding for creative europe under the next mff; underlines that the creative and cultural industries (ccis) are an important part of the eu economy and their adequate funding will contribute not only for the necessary and needed cultural spread , but also for economic growth;


### 3. underlines the value of creative europe in supporting the eu’s audiovisual , creative and cultural sectors; insists that funding levels match the ambition of the programme and that the 2021 budget be in line with the demand to double funding for creative europe under the next mff; ### 3. underlines the value of creative europe in supporting the eu’s audiovisual , creative and cultural sectors; insists that funding levels match the ambition of the programme and funding needs for quality project with geographic balance; insists that the 2021 budget be in line with the demand to double funding for creative europe under the next mff;


### 3. calls for greater synergies between the instruments available to advance gender equality and improve the work-life balance; reiterates the need for greater efforts to support the most vulnerable women , including women with disabilities , single mothers and migrant , ethnic minority and sexual minority women; ### 3. calls for greater synergies between the instruments available to advance gender equality and improve the work-life balance; reiterates the need for greater efforts to support the most vulnerable women , including women with disabilities , single mothers and migrant women , women living in remote rural areas , and ethnic minority and sexual minority women;


### 3. reiterates its support for funding dedicated to supporting human rights worldwide , with a particular focus on the protection of human rights defenders; highlights the importance of election observation missions and calls for an appropriate level of funding; ### 3. reiterates its support for funding dedicated to supporting human rights worldwide , with a particular focus on the protection of human rights defenders; highlights the importance of election observation missions , including local observers , and calls for an appropriate level of funding;


### 4. believes eu transport financing should be aligned to the green deal’s regulatory requirements and that full alignment with the paris agreement should be guaranteed; ### deleted


### 4. insists that the 2021 budget for the european solidarity corps be consistent with the initial budget outlined in the commission’s mff proposal and allow for the financing of the various strands of the programme in order to meet the many expectations it has raised among young people across europe; ### 4. insists that the 2021 budget for the european solidarity corps be consistent with the initial budget outlined in the commission’s mff proposal , which corresponds to the parliament´s position and the council´s partial general approach; keeping the budget at this level would allow for the financing of the various strands of the programme in order to meet the many expectations it has raised among young people across europe;


### 4. calls for spending on gender equality to be traced and for proper indicators and a dedicated methodology to be established , particularly as regards the fight against gender-based discrimination , violence , sexual harassment and women’s access to sexual and reproductive health and rights; ### 4. calls for spending on gender equality to be traced and for proper indicators and a dedicated methodology to be established , particularly as regards the fight against gender-based discrimination , psychological , sexual and physical violence , sexual harassment and women’s access to sexual and reproductive health and rights;


### the importance of transport in achieving the goals of the green deal ### the importance of transport in achieving the goals of sustainable mobility


### 5. reiterates that transport must contribute to achieving climate neutrality by 2050; ### 5. reiterates that transport can make a valuable contribution to so-called climate neutrality but only over suitable transition periods that are conducive to growth and employment and do not harm the overall competitiveness of european industry on the world market;


### 5. calls for the eu to increase the budget allocation for civil society organisations that promote women’s rights in europe and the global south; ### 5. calls for the eu to promote women’s rights and empowerment of women and girls outside the eu through eu development aid;


### 6. underlines , therefore , that appropriate funding for transport projects will be instrumental in accelerating the shift to sustainable and smart mobility and in implementing the green deal’s legislative priorities through measures based on new technologies , boosting multimodal transport , the development of automated and connected multimodal mobility and an increase in the production and deployment of sustainable alternative fuels; ### 6. underlines , therefore , that funding for transport projects will be instrumental in accelerating the shift to sustainable and smart mobility and in ensuring proper links with all areas , bearing in mind the needs expressed by local communities; hopes that research and development projects can help boost multimodal transport and the development of automated and connected multimodal mobility and spur an increase in the production and deployment of sustainable alternative fuels


### 7. underlines the importance of increasing the budget of flagship programmes of particular relevance to achieving eu goals: ### 7. underlines the importance of flagship programmes of particular relevance to achieving eu goals:


### – emphasises the crucial role of the connecting europe facility (cef) in fostering the development of a high-performance trans-european network (ten-t) that is sustainable and interconnected across the areas of transport , energy and digital services infrastructure; reiterates that the swift completion of the ten-t will make a significant contribution to socio-economic and territorial cohesion in the eu and to the promotion of the eu’s decarbonisation objectives; requests , therefore , that the cef-transport budget be increased for the mff 2021-2027 and that its allocation for 2021 be decided accordingly; ### – emphasises the crucial role of the connecting europe facility (cef) in fostering the development of a high-performance trans-european network (ten-t) that is sustainable and interconnected across the areas of transport , energy and digital services infrastructure; reiterates that the swift completion of the ten-t will make a significant contribution to socio-economic and territorial cohesion in the eu and to the promotion of the eu’s decarbonisation objectives; requests , therefore , that the cef-transport budget be increased for the mff 2021-2027 and that its allocation for 2021 be decided accordingly with paying full respect to differences between infrastructural development among member states;


### – emphasises the crucial role of the connecting europe facility (cef) in fostering the development of a high-performance trans-european network (ten-t) that is sustainable and interconnected across the areas of transport , energy and digital services infrastructure; reiterates that the swift completion of the ten-t will make a significant contribution to socio-economic and territorial cohesion in the eu and to the promotion of the eu’s decarbonisation objectives; requests , therefore , that the cef-transport budget be increased for the mff 2021-2027 and that its allocation for 2021 be decided accordingly; ### – emphasises the crucial role of the connecting europe facility (cef) in fostering the development of a high-performance trans-european network (ten-t) that is sustainable and interconnected across the areas of transport , energy and digital services infrastructure; reiterates that the swift completion of the ten-t will make a significant contribution to socio-economic and territorial cohesion in the eu; requests , therefore , that the cef-transport budget be increased for the mff 2021-2027 and that its allocation for 2021 be decided accordingly; deplores the delays in the completion of works in several member states , especially as regards cross-border projects;


### – requests an increase in the budget of horizon 2020 to eur 120 billion (2018 prices) and its ‘smart cities and integrated transport’ component accordingly , starting from 2021; ### – requests that the budget of horizon 2020 support , as one of its financing lines , the ‘smart cities and integrated transport’ component;


### 9. strongly requests the introduction of a specific allocation for sustainable tourism to better reflect the importance of tourism in the eu economy and the role the eu can play in making it more sustainable; ### 9. strongly requests the introduction of a specific allocation for sustainable tourism to reflect the importance of tourism in the eu economy and the role the eu can play in making it more sustainable , since tourism is the union’s fourth largest export industry and has growth potential;


### 12. stresses the importance of a simpler , more efficient own resources system able to bring a substantial reduction in the proportion of gni-based contributions and to guarantee the adequate funding of eu spending; ### 12. stresses the importance of guaranteeing funding for eu expenditure bringing about a substantial reduction in the proportion of gni-based contributions and not increasing the tax pressure on individuals and enterprises;


### 13. stresses the importance of agencies and joint undertakings in improving the transport sector’s performance and in fostering a reduction of transport emissions based on technological progress and rules; points out the importance of these agencies and joint undertakings receiving adequate financial and human resources; ### 13. stresses the importance of agencies and joint undertakings in improving the transport sector’s performance and in fostering a reduction of transport emissions based on technological progress and rules; considers the creation of a joint undertaking for the maritime sector crucial to the fostering of research and innovation in this mode of transport; points out the importance of these agencies and joint undertakings receiving adequate financial and human resources;


### 13. stresses the importance of agencies and joint undertakings in improving the transport sector’s performance and in fostering a reduction of transport emissions based on technological progress and rules; points out the importance of these agencies and joint undertakings receiving adequate financial and human resources; ### 13. stresses the role of agencies and joint undertakings in improving the transport sector’s performance and safety based on technological progress and rules;


### 15. highlights in particular the role of the clean sky 2 and sesar joint undertakings and of the european union aviation safety agency (easa) in reducing co2 emissions by passenger; stresses the very good results and the essential role played by the clean sky 2 joint undertaking in ensuring net accelerations in green technologies aimed at reducing the co2 and greenhouse gas emissions , as well as the noise levels produced by aircraft; ### 15. highlights in particular the role of the clean sky 2 and sesar joint undertakings and of the european union aviation safety agency (easa) in reducing co2 emissions by passenger; stresses the very good results and the essential role played by the clean sky 2 joint undertaking in ensuring net accelerations in green technologies aimed at reducing the co2 and greenhouse gas emissions , as well as the noise levels produced by aircraft; calls for a stronger easa involvement in the monitoring of the research performed by the 2 undertakings and the need to deploy quickly the environmental labelling programme , making use of the easa competences in certifying technologies;


### 15. highlights in particular the role of the clean sky 2 and sesar joint undertakings and of the european union aviation safety agency (easa) in reducing co2 emissions by passenger; stresses the very good results and the essential role played by the clean sky 2 joint undertaking in ensuring net accelerations in green technologies aimed at reducing the co2 and greenhouse gas emissions , as well as the noise levels produced by aircraft; ### 15. highlights in particular the role of the clean sky 2 and sesar joint undertakings and of the european union aviation safety agency (easa); stresses the very good results and the essential role played by the clean sky 2 joint undertaking in ensuring net accelerations in technologies designed to improve safety and to reduce the noise levels produced by aircraft;


### — having regard to the special report of the intergovernmental panel on climate change (ipcc) of 8 october 2018 on global warming of 1.5°c1 , ### deleted


### b. whereas inequality is a growing problem in the eu , and whereas an increasing percentage of the eu budget must be spent on developing social rights and access to public welfare services , with a specific focus on improving gender equality , including for lgbti persons , and the situation of women and girls; ### b. whereas discrimination needs to be eradicated and effectively addressed by the member states within the eu and national legislation and whereas an increasing percentage of the eu budget must be designed to create new opportunities in the eu labour market and to improve working and living conditions as well as to access to services , and allowing reconciliation between work and family life with a specific focus on improving gender equality including for lgbti persons , and the situation of women and girls;


### 2. acknowledges that high-risk expenditures are often subject to complex rules and eligibility conditions , and that such rules and conditions are often supplemented by further requirements imposed by national authorities , leading to an increased risk of error that underlines the difference between error and fraud; ### 2. acknowledges that high-risk expenditures are often subject to complex rules and eligibility conditions , and that such rules and conditions are often supplemented by further requirements imposed by national authorities , leading to an increased risk of error that underlines the difference between error and fraud; recalls in this respect its previous positions on the errors in the reimbursement of vat and the need to simplify the rules in this area to help the member states to comply with their obligations to pay beneficiaries;


### 2. notes that the level of error was material for the spending areas that the court had identified as higher risk , including rural development , market measures , environment and climate action; points out , however , that the error rate of 2 ,7 % for rural development represents a considerable improvement on the situation in previous years; observes that high-risk expenditure mainly concerned reimbursement-based payments , for instance in the fields of cohesion and rural development , where union spending is managed by member states; understands that high-risk expenditure is often subject to complex rules and eligibility criteria; ### 2. notes that the level of error was material for the spending areas that the court had identified as higher risk , including rural development , market measures , environment and climate action; points out , however , that the error rate of 2 ,7 % for rural development represents a considerable improvement on the situation in previous years; observes that high-risk expenditure mainly concerned reimbursement-based payments , for instance in the fields of cohesion and rural development , where union spending is managed by member states; understands that high-risk expenditure is often subject to complex rules and eligibility criteria , and stresses the need to eliminate undue administrative burdens that hinder the implementation of investments through the cap;


### 6. continues to be concerned by the apparent lack of transparency and accountability in the arrangements for the provision by the commission of financial support to euronews and the insufficient monitoring and evaluation mechanisms; urges the commission to increase transparency in respect of the budget for multimedia activities and to improve accountability for expenditure; ### 6. continues to be concerned by the apparent lack of transparency and accountability in the arrangements for the provision by the commission of financial support to euronews and the insufficient monitoring and evaluation mechanisms; urges the commission to increase transparency in respect of the budget for multimedia activities and to improve accountability for expenditure; takes note that euronews was subject to two performance audits in the last 4 years; acknowledges that an independent performance audit of actions funded across the multimedia actions budget line , published on 23 june 2020 , states that "euronews has well established procedures to support editorial quality , balance , independence and impartiality , and these appear to be operating effectively"; recalls the need to continue impartial evaluation in order to guarantee the highest standards of transparency and accountability;


### 6. continues to be concerned by the apparent lack of transparency and accountability in the arrangements for the provision by the commission of financial support to euronews and the insufficient monitoring and evaluation mechanisms; urges the commission to increase transparency in respect of the budget for multimedia activities and to improve accountability for expenditure; ### 6. continues to be concerned by the lack of transparency and accountability in the arrangements for the provision by the commission of financial support to euronews and the insufficient monitoring and evaluation mechanisms; urges the commission to increase transparency in respect of the budget for multimedia activities and to improve accountability for expenditure; asks the commission to reflect the concerns of the european parliament in the design of the next framework partnership agreement in 2021;


### 3. reiterates its position that external assistance should be financed in full from the union’s budget and emphasises that actions under the trust funds (eutfs) are only bridging solutions until their full replacement by the future efis , in particular the neighbourhood development and international cooperation instrument (ndici) and the instrument for pre-accession assistance (ipa iii); regrets that humanitarian objectives , such as preserving the dignity and human rights of migrants and other vulnerable groups have not been met in the implementation of actions under the tfs such as eu tf madad and eu tf for africa in several instances; recalls furthermore that the respect for human rights , fundamental freedoms , the promotion of the rule of law , democratic principles , transparency , good governance and peace and stability are essential elements of the eu tf for colombia; calls on the commission to increase scrutiny of the actions of the implementing partners in this regard. ### 3. reiterates its position that external assistance should be financed in full from the union’s budget and emphasises that actions under the trust funds (eutfs) are only bridging solutions until their full replacement by the future efis , in particular the neighbourhood development and international cooperation instrument (ndici) and the instrument for pre-accession assistance (ipa iii); regrets that humanitarian objectives , such as preserving the dignity and human rights of migrants and other vulnerable groups , such as children and women , have not been met in the implementation of actions under the tfs such as eu tf madad and eu tf for africa in several instances; emphasises that the protection of human rights requires decisive action; recalls furthermore that the respect for human rights , fundamental freedoms , the promotion of the rule of law , democratic principles , transparency , good governance and peace and stability are essential elements of the eu tf for colombia; calls on the commission to increase scrutiny of the actions of the implementing partners in this regard.


### 3. reiterates its position that external assistance should be financed in full from the union’s budget and emphasises that actions under the trust funds (eutfs) are only bridging solutions until their full replacement by the future efis , in particular the neighbourhood development and international cooperation instrument (ndici) and the instrument for pre-accession assistance (ipa iii); regrets that humanitarian objectives , such as preserving the dignity and human rights of migrants and other vulnerable groups have not been met in the implementation of actions under the tfs such as eu tf madad and eu tf for africa in several instances; recalls furthermore that the respect for human rights , fundamental freedoms , the promotion of the rule of law , democratic principles , transparency , good governance and peace and stability are essential elements of the eu tf for colombia; calls on the commission to increase scrutiny of the actions of the implementing partners in this regard. ### 3. reiterates its position that external assistance should be financed in full from the union’s budget and emphasises that actions under the trust funds (eutfs) are only bridging solutions until their full replacement by the future efis , in particular the neighbourhood development and international cooperation instrument (ndici) and the instrument for pre-accession assistance (ipa iii); regrets that humanitarian objectives , such as preserving the dignity and human rights of migrants and other vulnerable groups have not been met in the implementation of actions under the tfs such as eu tf madad and eu tf for africa in several instances; recalls furthermore that the respect for human rights , fundamental freedoms , the promotion of the rule of law , democratic principles , freedom of religion and belief , transparency , good governance and peace and stability are essential elements of the eu tf for colombia; calls on the commission to increase scrutiny of the actions of the implementing partners in this regard.


### 3. is satisfied that the level of expenditure on direct payments , compared to the net ceilings laid down in regulation (eu) no 1307/2013 , have reached 99 % since 2017; notes that , for the european agricultural fund for rural development (eafrd) , execution had reached a satisfactory rate at an average of 50 % of the total envelope by the end of 2019; ### 3. is satisfied that the level of expenditure on direct payments , compared to the net ceilings laid down in regulation (eu) no 1307/2013 , have reached 99 % since 2017; notes that , for the european agricultural fund for rural development (eafrd) , execution had reached a satisfactory rate at an average of 50 % of the total envelope by the end of 2019; asks the commission to publish the expenditure on direct payments and the level of drawing from the european agricultural fund for rural development (eafrd) per member state;


### 4. welcomes the new corporate anti-fraud strategy , adopted by the commission in april 2019 , on olaf’s initiative , with the objective of enhancing the commission’s knowledge about fraud and its analytical capability to steer anti-fraud action , to ensure cooperation among departments and executive agencies in fighting fraud , and to strengthen the corporate oversight of the fight against fraud; ### 4. welcomes the new corporate anti-fraud strategy , adopted by the commission in april 2019 , on olaf’s initiative , with the objective of enhancing the commission’s knowledge about fraud and its analytical capability to steer anti-fraud action , to ensure cooperation among departments and executive agencies in fighting fraud , and to strengthen the corporate oversight of the fight against fraud; and notes at the same time that the increasing use of financial mechanisms to deliver union policies in third countries alongside the union budget risks undermining the accountability and transparency of union action and spending; insists that the commission ensures that the delivery of external aid is subject to the rule of law and respect for human rights in recipient countries; stresses , in particular , the need to guarantee that no union funds are allocated or linked to any cause or form of terrorism and/or religious and political radicalisation;


### 1. notes that more than half of eu expenditure in 2019 may be considered as high-risk , including reimbursement-based payments for investments in the areas of cohesion and rural development; notes that the increase in the estimated rate of material error from 4 ,5 % in 2018 to 4 ,9 % in 2019 can result in auditors giving an adverse opinion on eu expenditure; ### 1. notes that more than half of eu expenditure in 2019 may be considered as high-risk , including reimbursement-based payments for investments in the areas of cohesion and rural development , which is worthwhile considering also in the context of the covid-19 crisis; notes that the increase in the estimated rate of material error from 4 ,5 % in 2018 to 4 ,9 % in 2019 can result in auditors giving an adverse opinion on eu expenditure , with the potential for a possible subsequent loss of funding , made somewhat more considerable by strict time limits foreseen in certain cohesion policy-related pieces of legislation adopted in the wake of this crisis;


### 1. notes that more than half of eu expenditure in 2019 may be considered as high-risk , including reimbursement-based payments for investments in the areas of cohesion and rural development; notes that the increase in the estimated rate of material error from 4 ,5 % in 2018 to 4 ,9 % in 2019 can result in auditors giving an adverse opinion on eu expenditure; ### 1. notes that more than half of eu expenditure in 2019 may be considered as high-risk , including reimbursement-based payments for investments in the areas of cohesion and rural development; notes that the increase in the estimated rate of material error from 4 ,5 % in 2018 to 4 ,9 % in 2019 can result in auditors giving an adverse opinion on eu expenditure; highlights the fact that high risk expenditure accounted for over half (53%) of the expenditure audited in 2019 , which was an increase on 2018;


### 1. welcomes the opinion of the court of auditors (‘the court’) on the 2019 accounts of the union; is satisfied with the commission's overall implementation of the budgetary headings for justice , rights , equality , citizenship , migration and home affairs in 2019; ### 1. welcomes the opinion of the court of auditors (‘the court’) on the 2019 accounts of the union; is satisfied with the commission's overall implementation of the budgetary headings entitled 'migration and home affairs' and 'justice and consumers' in 2019;


### 1. highlights , with regard to the implementation of the union budget , the importance of complying with the principle of sound financial management as enshrined in article 317 of the treaty on the functioning of the european union (tfeu); ### 1. highlights , with regard to the implementation of the union budget , the importance of complying with the principle of sound financial management as enshrined in article 317 of the treaty on the functioning of the european union (tfeu); emphasises that respect for the rule of law is among the most essential preconditions for sound financial management including the efficient and effective allocation and management of european funds; strongly welcomes in that regard the adoption of regulation 2020/2092 of the european parliament and of the council of 16 december 2020 on a general regime of conditionality for the protection of the union budget; welcomes that the commission has started its work on guidelines and emphatically reminds that this regulation is applicable from 1 january 2020; expects the commission , as the guardian of the treaties , to ensure that the regulation is fully applicable from the date agreed by the co-legislators and reminds that annulment of the regulation or part of it is only possible by the cjeu;


### 10. deeply regrets that the commission’s particular role , as reflected in its methodology , and weaknesses in ex-post checks , which are a critical part of the control system , affects the commission’s estimates of errors; ### 10. regrets that the commission’s particular role , as reflected in its methodology , and weaknesses in ex-post checks , which are a critical part of the control system , affects the commission’s estimates of errors;


### 12. notes that the court did not estimate levels of error for areas of expenditure under mff headings 3 ‘security and citizenship’ and 4 ‘global europe’; points out that the provision of error rates would allow comparability between financial years; ### 12. notes that the court did not estimate levels of error for areas of expenditure under mff headings 3 ‘security and citizenship’ and 4 ‘global europe’; points out that the provision of error rates would allow comparability between financial years; calls on the court to provide data on an error rate for payments for each expenditure area in its next annual report;


### 15. regrets the adoption of three amending budgets in 2019 , adding eur 0 ,4 billion to commitment appropriations and eur 0 ,3 billion to payment appropriations; ### 15. notes the adoption of three amending budgets in 2019 , adding eur 0 ,4 billion to commitment appropriations and eur 0 ,3 billion to payment appropriations;


### 16. regrets the fact that outstanding commitments have continued to grow , reaching eur 298 ,0 billion at the end of 2019 (compared to eur 281 ,2 billion in 2018); notes that the level of payment appropriations in the annual budgets has been noticeably lower than the mff ceiling in recent years , which might lead to higher payment needs in the future; ### 16. regrets the fact that outstanding commitments have continued to grow , reaching eur 298 ,0 billion at the end of 2019 (compared to eur 281 ,2 billion in 2018); notes that the level of payment appropriations in the annual budgets has been noticeably lower than the mff ceiling in recent years , which might lead to higher payment needs in the future; calls on the commission to reduce current and prevent further outstanding commitments , to further improve its financial forecasts and , where necessary , to assist countries to find eligible projects , especially those with clear european added-value;


### 17. points out that according to the court , the overall absorption rate of esif (european structural investment funds) was lower than in the corresponding year of the previous mff , as by the end of 2019 , out of the total esif allocations for the current mff (eur 465 billion) , only 40 % had been paid out to member states (compared with 46 % by the end of 2012); notes that only nine member states had higher absorption rates under the current mff than under the previous one , and that overall the speed of absorption in 2019 stayed almost exactly the same as in 2018; ### 17. notes with concern that according to the court , the overall absorption rate of esif (european structural investment funds) was lower than in the corresponding year of the previous mff , as by the end of 2019 , out of the total esif allocations for the current mff (eur 465 billion) , only 40 % had been paid out to member states (compared with 46 % by the end of 2012); notes that only nine member states had higher absorption rates under the current mff than under the previous one , and that overall the speed of absorption in 2019 stayed almost exactly the same as in 2018;


### 22. points out that the union has increasingly made use of financial instruments and budgetary guarantees provided to the eib group; recalls that at present , eib group operations that are not financed by the union budget , but which serve the same union objectives , do not come under the court’s audit mandate; ### 22. points out that the union has increasingly made use of financial instruments and budgetary guarantees provided to the eib group; recalls that at present , eib group operations that are not financed by the union budget , but which serve the same union objectives , do not come under the court’s audit mandate; points out that this means that the court is unable to provide a complete overview of the links between eib group operations and the union budget; in particular , supports the court’s request to audit the eib’s non-union budget related operations; welcomes the commission efforts to renew the tripartite agreement between the commission , the eib and the court; requests to agree on a memorandum of understanding between the eib and the parliament to improve parliament's access to eib documents and data related to strategic orientation and financing policies in order to strengthen the bank’s accountability;


### 23. notes that the current agreement between the commission , the eib and the court concerning audits of operations which are financed or backed by the union budget expires in 2020; views this an opportunity to ensure that the court is enabled to audit the regularity and also the performance of the eib activities , which do not fall under a specific union mandate; ### 23. recalls that art. 287 (3) tfeu defines the court’s audit powers in relation to the eib; recalls that the court is competent to audit the eib's activity in managing union expenditure and revenue; recalls that the audit committee is competent to audit the eib’s share capital according to art. 12 of protocol 5 (statute of the eib); recalls that art 308 (3) tfeu allows the council to amend the protocol on the statute of the eib by simple decision without a full treaty revision; emphasises the increased importance under the new mff of eu guarantees and other financial instruments managed by the eib; calls therefore on the council to amend art. 12 of protocol 5 to give the eca a role in auditing the eib’s share capital; notes that the current tripartite agreement between the commission , the eib and the court concerning audits of operations which are financed or backed by the union budget expires in 2020; calls on the commission , the court and the eib to enhance the role of the court and further strengthen its auditing powers regarding activities of the eib in the renewal of the tripartite agreement governing the rules of engagement;


### 27. welcomes the court’s first separate and full report on the performance of the union budget – status at the end of 2019 and encourages the court to continue to produce and develop this report further in the coming years; ### 27. welcomes the court’s first separate and full report on the performance of the union budget – status at the end of 2019 and encourages the court to continue to produce and develop this report further in the coming years; reiterates its opinion that a stronger focus on performance is needed without reducing current levels of scrutiny on compliance and conformity; emphasises that performance findings should not lead to generalisations but rather country-specific recommendations;


### 27. welcomes the court’s first separate and full report on the performance of the union budget – status at the end of 2019 and encourages the court to continue to produce and develop this report further in the coming years; ### 27. welcomes the court’s first separate and full report on the performance of the union budget – status at the end of 2019 and encourages the court to continue to produce and develop this report further in the coming years; stresses that the aim of performance information is to provide an indication as to whether union policies and programmes , are achieving their objectives efficiently and effectively; suggests that , if improvements are needed , performance information should be used to inform the process of designing necessary corrective measures , and their implementation be continuously monitored; stresses the commission to reflect on the impact and the achievements of the union spending programmes and putting more emphasis on results and added value of union funding by going beyond mere outputs;


### 46. notes that , according to the commission’s assessment , 24 of the 28 member states had partially satisfactory or unsatisfactory control strategies for targeting the undervaluation risks; ### 46. notes , with concern that in its examination of internal control systems both within the commission and in the member states , the court found shortcomings in individual categories of own resources; notes that , according to the commission’s assessment , 24 of the 28 member states had partially satisfactory or unsatisfactory control strategies for targeting the undervaluation risks;


### 59. is deeply concerned that based on the 28 errors the court has quantified , the estimated level of error is 4 ,0 %; recalls that this figure is close to the rates the court found in 2015 , 2016 and 2017; ### 59. is deeply concerned that based on the 28 errors the court has quantified , the estimated level of error is 4 ,0 %; recalls that this figure is close to the rates the court found in 2015 , 2016 and 2017; notes that it´s a considerable increase compared to 2018 where the estimated level of error was 2 ,0%.;


### 65. underlines that smes are more error-prone than other beneficiaries since more than half the quantifiable errors found (17 out of 28) involved funding for private beneficiaries , even though the transactions in question accounted for just 42 (32 %) of the 130 transactions in the sample (smes made up 12 % of the sample but accounted for 21 % of the quantifiable errors); ### 65. underlines that smes are more error-prone than other beneficiaries since more than half the quantifiable errors found (17 out of 28) involved funding for private beneficiaries , even though the transactions in question accounted for just 42 (32 %) of the 130 transactions in the sample (smes made up 12 % of the sample but accounted for 21 % of the quantifiable errors); underlines that this reflects their lack of resources and familiarity with the complex eligibility rules;


### 84. finds it worrying that on basis of the 236 transactions examined , 29 errors had not been detected by audit authorities and 64 errors had previously been found by audit authorities and corrections applied by programme authorities (amounting to a total of eur 334 million for both programming periods taken together) , the court estimates the level of error to be 4 ,4 %; ### 84. finds it deeply concerning that on basis of the 236 transactions examined , 29 errors had not been detected by audit authorities and 64 errors had previously been found by audit authorities and corrections applied by programme authorities (amounting to a total of eur 334 million for both programming periods taken together) , the court estimates the level of error to be 4 ,4 %;


### 89. is very concerned about the weaknesses found in the work of several audit authorities covered by the court’s sample , which currently limit the reliance that can be placed on that work (the recalculated rate was above the 2 % materiality threshold in nine out of 20 assurance packages for the 2014-2020 period , the commission adjusted the residual error rates for eight assurance packages to a figure above 2 %); ### 89. is very concerned about the weaknesses found in the work of several audit authorities covered by the court’s sample , which currently limit the reliance that can be placed on that work (the recalculated rate was above the 2 % materiality threshold in nine out of 20 assurance packages for the 2014-2020 period , the commission adjusted the residual error rates for eight assurance packages to a figure above 2 %); regrets that the court cannot include an analysis for the reasons for these persisting weaknesses in its work; regrets that neither the commission could contribute meaningful insights on the reasons and any country-specific differences between member states’ authorities; regrets that this lack of information on the underlying reasons for these persisting , systemic weaknesses in certain national audit authorities hinders efficiently and effectively addressing and solving these problems;


### 90. notes that for 120 of the sampled transactions (55 %) , the court was able to conclude on the basis of its review of audit authorities’ work; is deeply concerned that the court identified shortcomings with the scope , quality and/or documentation of that work in 100 transactions (45 %) , which required the court to re-perform the corresponding audit procedures; ### 90. notes , while assessing the work of 18 out of 116 audit authorities in 2019 , that for 120 of the sampled transactions (55 %) , the court was able to conclude on the basis of its review of audit authorities’ work; is deeply concerned that the court identified shortcomings with the scope , quality and/or documentation of that work in 100 transactions (45 %) , which required the court to re-perform the corresponding audit procedures;


### 99. underlines that in cohesion policy , characterised by large-scale infrastructure projects , there can be a time lag between the start of the programme , its implementation and the realisation of outputs and results; finds it worrisome that progress is also likely to be affected by the relatively low levels of implementation in respect of cohesion policy , compared to the rest of union budget; notes that these factors , together with the fact that the latest data available (in an implementation period lasting until the end of 2023) relates to the end of 2018 , making it harder at this stage to conclude on the achievement of the objectives; ### 99. underlines that in cohesion policy , characterised by large-scale infrastructure projects , there can be a time lag between the start of the programme , its implementation and the realisation of outputs and results; finds it worrisome that progress is also likely to be affected by the relatively low levels of implementation in respect of cohesion policy , compared to the rest of union budget; notes that these factors , together with the fact that the latest data available (in an implementation period lasting until the end of 2023) relates to the end of 2018 , making it harder at this stage to conclude on the achievement of the objectives; calls on the commission to reduce the time lag between the start of the programme , its implementation and the realisation of outputs and results; notes that the supervision of network completion needs to be strengthened; urges the commission to implement a department for providing member states with expert support in steering such large projects;


### 107. finds itself in agreement with the court’s opinion that there are strong indications that the union will not meet the 2030 climate and energy targets; notes that according to the commission , there was only limited progress in the reduction of the negative environmental impacts stemming from the use of natural resources; highlights its agreement with the court that half of the union member states were at risk of not generating enough electricity from renewable energy to meet their 2020 targets; notes that in the court’s landscape review of union action on energy and climate change , the court reported that the reduction in greenhouse gas emissions projected by member states falls short of the 40 % target for 2030; ### 107. finds itself in agreement with the court’s opinion that there are strong indications that the union will not meet the 2030 climate and energy targets; notes that according to the commission , there was only limited progress in the reduction of the negative environmental impacts stemming from the use of natural resources; highlights its agreement with the court that half of the union member states were at risk of not generating enough electricity from renewable energy to meet their 2020 targets; notes that in the court’s landscape review of union action on energy and climate change , the court reported that the reduction in greenhouse gas emissions projected by member states falls short of the 40 % target for 2030; calls on the commission to reevaluate the results due to the impact of covid-19 pandemic and the green deal package;


### 119. finds it worrying that of the 251 transactions examined7 , 44 (18 %) contained errors while 207 (82 %) were error-free; is concerned that based on the 36 errors eca has quantified and other evidence produced by the control system eca finds the level of error for ‘natural resources’ to be close to the materiality threshold; ### 119. notes that of the 251 transactions examined7 , 44 (18 %) contained errors while 207 (82 %) were error-free; notes that based on the 36 errors eca has quantified and other evidence produced by the control system eca finds the level of error for ‘natural resources’ to be close to the materiality threshold;


### 123. notes that of 68 payments based on the area or animal numbers declared by farmers , and on requirements to comply with environmental and climate-related criteria , 8 transactions were affected by small errors below 5 % of the amount examined , 1 case of error between 5 % and 20 % , in 2 other cases the beneficiaries breached environmental and climate-related eligibility conditions , leading to errors exceeding 20 % of the amount examined in both cases; ### 123. notes that of 68 rural development payments based on the area or animal numbers declared by farmers , and on requirements to comply with environmental and climate-related criteria , 8 transactions were affected by small errors below 5 % of the amount examined , 1 case of error between 5 % and 20 % , in 2 other cases the beneficiaries breached environmental and climate-related eligibility conditions , leading to errors exceeding 20 % of the amount examined in both cases;


### 126. is concerned by the limitations in the reliability of the results of the certification bodies’ work , due to weaknesses the court identified in some certification bodies’ checks and sampling methodologies; ### 126. is concerned by the limitations in the reliability of the results of the certification bodies’ work , due to weaknesses the court identified in some certification bodies’ checks and sampling methodologies; regrets that the court cannot include an analysis for the reasons for these persisting weaknesses in its work; regrets that neither the commission could contribute meaningful insights on the reasons and any country-specific differences between member states’ certification bodies; regrets that this lack of information on the underlying reasons for these persisting , systemic weaknesses in certain certification bodies hinders efficiently and effectively addressing and solving these problems;


### 126. is concerned by the limitations in the reliability of the results of the certification bodies’ work , due to weaknesses the court identified in some certification bodies’ checks and sampling methodologies; ### 126. is concerned by the limitations in the reliability of the results of the certification bodies’ work , due to weaknesses the court identified in some certification bodies’ checks and sampling methodologies; welcomes that the commission visited all certification bodies to review their work on legality and irregularity and to assist them to improve their work by the end of 2019; calls on the commission to analyse the main sources of undetected errors and develop the necessary measures together with audit authorities to improve the reliability of reported residual rates;


### a. the commission states that ‘over 85 % of the targets for climate actions in the agricultural sector have already been reached in the management of biodiversity , soil and water’. these targets are based on the areas under specific eafrd measures , i.e. outputs. they do not show whether the payments had any effect on the condition of supported areas. the commission claims that the eafrd ‘is making an important contribution to development. for example , broadband access in rural areas has improved considerably (59 % of households had next-generation access in 2019)’. there is no information on the contribution of the eafrd to this figure in the ampr; ### deleted


### a. the commission’s intervention logic connects cap objectives , measures and output indicators , but does not identify needs or intended results and targets. the commission’s intervention logic for direct payments does not define which level of income the cap aims to achieve for farmers; ### deleted


### b. the targets for cap general objectives and most eagf specific objectives are expressed as desired trends (e.g. “to increase” agricultural factor income or “to decrease” greenhouse gas emissions from agriculture). multiple external factors impact the final outcome , and the commission has not always identified a causal relationship between the cap and the variable. targets expressed only as directions and not as quantified values make it impossible to identify milestones; ### deleted


### c. most cmef indicators , which are not in the programme statements , are output indicators; they do not provide significant additional information on performance towards achieving policy objectives. evaluation support studies frequently note that a lack of monitoring data (on measures) is a limitation when analysing impact. eca pointed out8 the limitations of the performance information collected through the cmef indicators; ### deleted


### a. all three indicators linked to the general objective of viable food production (increasing agricultural factor income , increasing agricultural productivity , and limiting price variability) reflect macroeconomic developments. while these indicators show a positive trend , the cap has little or no demonstrable impact on them; ### deleted


### b. the eagf specific objective ‘to sustain farmers’ income stability by providing direct income support’ has a single indicator: ‘share of direct support in agricultural entrepreneurial income’. in 2017 , the value of this indicator varied from 8 % in the netherlands to 50 % in slovakia. the target is to keep the ratio stable. however , this is not consistent with the policy objective of increasing the individual earnings of people engaged in agriculture while limiting the need for direct support; ### deleted


### c. in its 2019 ampr , the commission argued that farmers’ income lagged behind salaries in the economy as whole. the commission stated that , in 2017 , average income in the farming sector amounted to about 46 ,5 % of average wages in the union-28 economy. the commission uses entrepreneurial income per family work unit as a proxy for farm income. however , this figure does not take into account the different demographics of the two populations (many farmers are of retirement age) or the non-farming income of farm households. disposable income , also taking into account non-farming income , is a key element for assessing farmers’ standard of living; ### deleted


### d. in 2016 about two thirds9 of farms in the union were smaller than 5 ha. as direct payments are linked to farm area , around 80 % of the support goes to around 20 % of beneficiaries. in fact , more than 30 % of the payments goes to 2 % of the beneficiaries , who each receive more than eur 50 000 in direct payments. various redistributive mechanisms have had only a marginal effect; ### deleted


### e. the cap performance indicators do not measure the efficiency of direct payments. the court concluded that the proportion10 of farms receiving direct payments and generating an income per unit of labour higher than average national labour productivity had decreased from 29 % in 2013 to 26 % in 2015. the study found that 9 % of small farms and more than 30 % of large farms had income per unit of labour above this benchmark; ### deleted


### f. the indicator ‘percentage of agricultural holdings participating in risk- management schemes’ measures the proportion of farmers receiving cap support for insurance premiums , and participating in mutual funds and other income stabilisation tools. based on the programme statements , the indicator’s progress towards target did not reach its 2018 milestone. by the end of 2018 , 28 ,3 % of the target value for 2023 had been achieved. the court has found11 that most farmers who take out insurance policies do so without union support , and that direct payments themselves significantly reduce income volatility; ### deleted


### a. most programme statements’ indicators for the specific objectives under the natural resources and climate action concern the area or number of animals subject to the various measures or commitments , without measuring the benefits achieved for the environment; ### deleted


### b. in its latest ampr , the commission considers it an achievement that 79 % of the union’s total agricultural area was subject to at least one greening obligation in 2018. however , the court found12 that greening had had little measurable effect on farming practices and the environment. it had led to changes in farming practices on around 5 % of all union farmland and tended to minimise disturbance to established farming practices. greening remained essentially an income-support scheme; ### deleted


### b. in its latest ampr , the commission considers it an achievement that 79 % of the union’s total agricultural area was subject to at least one greening obligation in 2018. however , the court found12 that greening had had little measurable effect on farming practices and the environment. it had led to changes in farming practices on around 5 % of all union farmland and tended to minimise disturbance to established farming practices. greening remained essentially an income-support scheme; ### b. in its latest ampr , the commission considers it an achievement that 79 % of the union’s total agricultural area was subject to at least one greening obligation in 2018. however , the court found substantial evidence12 that greening had had little measurable effect on farming practices and the environment. it had led to changes in farming practices on around 5 % of all union farmland and tended to minimise disturbance to established farming practices. greening remained essentially an income-support scheme;


### c. where properly targeted , agri-environment-climate measures can contribute significantly to biodiversity. this is most likely where schemes cover a substantial portion of the farmed landscape or focus on specific risks. one constraint is a low level of uptake by farmers. for some eafrd measures , the court found13 cases where compensation did not cover scheme participation costs (e.g. natura 2000 payments in some member states); ### deleted


### d. for the specific eafrd objective related to ecosystems , the forestry-related output indicators at union level showed that the uptake of forestry measures has been modest; ### deleted


### e. the indicator ‘percentage of irrigated land switching to more efficient irrigation systems’ relates to eafrd specific objective 5. the target for 2023 is 13 ,0 %; in 2018 , the result was 5 ,26 % , i.e. 40 % of the way towards reaching the target. overall progress is unclear. based on a sample of member states , the evaluation support study14 found that there is no clear verification of the water savings achieved after the completion of the eafrd investment; ### deleted


### f. emissions from agriculture accounted for around 12 ,6 % of total union greenhouse gas emissions in 2017. greenhouse gas emissions from agriculture have fallen by more than 20 % since 1990 , but have stalled since 2010; ### deleted


### g. the evaluation support study on climate change notes that the compulsory measures (e.g. greening and cross-compliance) do not sufficiently address greenhouse gas emissions from livestock and cropland management. there are no cap measures through which member states can compel farmers to take action to reduce greenhouse gas emissions from livestock and crop management; ### deleted


### a. the only programme statements’ indicator for the general objective of ‘balanced territorial development’ is ‘rural employment rate’. this rate increased from 63 ,4 % in 2012 to 68 ,1 % in 2018. the influence of the cap is uncertain , but limited. over the same period the general employment rate increased from 68 ,4 % to 72 ,2 %. the external economic environment and numerous national policies directly and indirectly affect employment in rural areas. the ampr acknowledges these external factors; ### deleted


### b. the number of jobs recorded as directly created by leader by the end of 2018 was 13 337 (30 % of the 2023 target) and less than 0 ,05 % of total employment in rural areas. for other rural development measures , the number of jobs created was 10 784 (14 % of the target). the commission notes in its programme statements that it does not have reliable data on jobs created under leader; ### deleted


### c. evaluation support studies suggest15 that regional and sectorial context has a significant impact on employment in rural areas , and that cap measures have little impact on rural jobs; ### deleted


### d. young farmers can receive additional direct payments under the eagf and one-off support from the eafrd for setting up their first agricultural holding. the court’s findings coincide with those of evaluation support studies16 : eagf support for young farmers has little to no impact , while eafrd support is more effective , mainly because it is better targeted. cap generational renewal measures have been found to be effective in ‘cases where complementary national , regional and local governance institutions and fiscal policies also support and enhance’ those measures; ### deleted


### e. the commission states in its ampr that broadband access in rural areas has improved considerably , but it holds no further information on the eafrd’s contribution to the development of rural areas. an evaluation support study assessing the general objective of balanced territorial development in 2014-2020 is ongoing; ### deleted


### - strengthen the performance-monitoring framework by a) ensuring that amif emas projects contain output and outcome indicators with clear targets and baselines where appropriate , and justifying when this is not the case; b) monitoring and reporting the outcomes achieved by emas-funded projects; c) for the new mff 2021-2027 , designing the amif cmef indicators , including their baselines and targets before the 2021-2027 projects start; ### - strengthen the performance-monitoring framework by a) ensuring that amif emas projects contain input and outcome indicators with clear targets and baselines where appropriate , and justifying when this is not the case; b) monitoring and reporting the outcomes achieved by emas-funded projects; c) for the new mff 2021-2027 , designing the amif cmef indicators , including their baselines and targets before the 2021-2027 projects start;


### 151. welcomes the recommendations issued by the internal audit service of dg home for 2019 such as: ### 151. welcomes the recommendations issued by the internal audit service of the commission for dg home for 2019 such as:


### 152. welcomes the ongoing implementation by the dg just of recommendations issued by the internal audit service of dg just relating to the impact assessment process and implementation of better regulation guidelines and toolbox; ### 152. welcomes the ongoing implementation by the dg just of recommendations issued by the internal audit service of the commission for dg just relating to the impact assessment process and implementation of better regulation guidelines and toolbox;


### 157. regrets that the union is still practicing budget support to third countries which is regulated by legal provisions of a broad scope creating a risk of loose interpretation by the commission regarding the meeting of general conditions; that the court ‘cannot cover what happens beyond the moment the commission pays aid to the recipient country , since these funds then merge with that country’s own budget resources’22 ; ### deleted


### 157. regrets that the union is still practicing budget support to third countries which is regulated by legal provisions of a broad scope creating a risk of loose interpretation by the commission regarding the meeting of general conditions; that the court ‘cannot cover what happens beyond the moment the commission pays aid to the recipient country , since these funds then merge with that country’s own budget resources’22 ; ### 157. regrets that the union is still practicing budget support to third countries which is regulated by legal provisions of a broad scope creating a risk of loose interpretation by the commission regarding the meeting of general conditions; that the court ‘cannot cover what happens beyond the moment the commission pays aid to the recipient country , since these funds then merge with that country’s own budget resources’22 ; notes that this risks undermining the level of accountability and transparency of union action and spending; insists that the commission ensures that the delivery of external aid is subject to the rule of law and respect for human rights in recipients countries; stresses , in particular , the need to guarantee that no union funds , by the recipient country and third parties and/or natural persons , are allocated or linked to any cause or form of terrorism and/or religious and political radicalisation;


### 161. points out that after the judgement of the general court of the union in december 2015 on western sahara , morocco suspended political dialogue covering all union external policies such as development policy , trade , foreign and security policy from december 2015 until january 2019; ### 161. points out that after the judgement of the general court of the union in december 2015 on western sahara , morocco suspended political dialogue covering all union external policies such as development policy , trade , foreign and security policy from december 2015 until january 2019; notes the commission’s comments to special report 09/2019 that as "policy dialogue was never suspended during the period of difficult political relations between the eu and morocco , the commission considers there were no grounds to develop an alternative strategy";


### 162. stresses that the court identified several problems hampering the effectiveness of budget support: ### 162. notes that the court identified several challenges to the effectiveness of budget support:


### - improve the design of target and performance indicators , specifically make a greater use of outcome-oriented indicators; ### - improve the design of target and performance results


### findings of the pwc and of the court ### deleted


### 173. notes the results of transaction testing: of 45 transactions examined representing each institution and body , 3 (6 ,7 %) contained quantifiable errors , led to an estimated level of error below the materiality threshold; ### deleted


### 174. notes that no specific issue was identified concerning the council , the court of justice , the court of auditors , the european economic and social committee , the european committee of the regions , the european ombudsman , the edps or the european external action service (eeas); ### deleted


### 175. notes that on european parliament level the court detected errors in one payment to a european political party (non-compliance with the expenditure eligibility rules: no procurement procedure , no written contractual documents and no supporting evidence for costs actually incurred); ### deleted


### 176. notes that concerning the commission , several errors relating to staff costs and the pmo’s management of family allowances were found; ### deleted


### european economic and social committee ### deleted


### 177. points out that the european economic and social committee (eesc) has not yet developed a sensitive functions policy in line with its internal control standards , specifically it has issued no definition of sensitive posts or functions , nor has it performed a risk analysis with a view to adopting mitigating controls and , ultimately , an internal mobility policy; ### deleted


### 178. finds it worrying that the eesc has not carried out a comprehensive risk assessment since 2014 , only one directorate has identified the risks to the achievement of its objectives , but without yet proposing mitigating controls that would reduce those risks to an acceptable level; ### deleted


### general observations ### deleted


### 184. takes into account that the adoption in 2014 of the revised staff regulations was accompanied by a commitment by the institutions and bodies gradually to reduce the number of posts (officials and temporary staff) in their establishment plans by 5 % before 2018 compared with the situation in 2012; ### deleted


### 185. points out that the institutions and bodies had reduced their establishment plans by 1 409 posts (3 %) and at the same time gradually increased the employment of contract staff. over the period , the proportion of contract staff in total workforce forecasts rose from 17 % to 22 %; ### deleted


### 186. underlines that the increase in the headcount of contract staff at year-end differs significantly from one institution , body or executive agency to another , which reflects differences in the size of the entities , but also the impact on staffing levels of new tasks stemming from rapidly evolving priorities , such as: ### deleted


### - additional work performed by the joint research centre (jrc) on behalf of other commission departments and third parties and the replacement of grant holders previously employed under national law by a large number of scientific and technical support officers recruited in fg iv; ### deleted


### - implementation of new programmes delegated by the commission to the executive agencies which was neutral in budgetary terms and in terms of commission staff transferred; ### deleted


### - internalisation of support services at the european parliament (security staff and drivers employed in fg i); ### deleted


### - new responsibilities placed on the eeas , notably in the areas of the common security and defence policy and the action plan against disinformation (the eeas also strengthened the physical and it security in union delegations); ### deleted


### 187. is very critical in relation to the increase in contract staff as a result to special or urgent situations , such as the migration crisis; ### deleted


### 187. is very critical in relation to the increase in contract staff as a result to special or urgent situations , such as the migration crisis; ### 187. is very critical in relation to the increase in contract staff as a result to special or urgent situations;


### 188. notes with curiosity the high number of closing days in the union-institutions , for which staff do not have to use their annual leave; ### deleted


### 189. notes that , for some institutions , there was an increase in fg i contract staff as a result of the conversion of permanent and temporary posts for clerical/secretarial assistants into contract staff; ### deleted


### 190. finds it highly problematic that at the end of 2018 , the institutions , bodies and executive agencies employed 11 962 contract staff , (representing an increase of 37 % since 2012); points out that most were employed by the european commission , mainly in fg iv , the best paid function group , similarly , a majority of contract staff at the executive agencies were in fg iii and fg iv (763 and 715 respectively); ### deleted


### 190. finds it highly problematic that at the end of 2018 , the institutions , bodies and executive agencies employed 11 962 contract staff , (representing an increase of 37 % since 2012); points out that most were employed by the european commission , mainly in fg iv , the best paid function group , similarly , a majority of contract staff at the executive agencies were in fg iii and fg iv (763 and 715 respectively); ### 190. notes that at the end of 2018 , the institutions , bodies and executive agencies employed 11 962 contract staff , (representing an increase of 37 % since 2012); points out that most were employed by the european commission , mainly in fg iv , the best paid function group , similarly , a majority of contract staff at the executive agencies were in fg iii and fg iv (763 and 715 respectively);


### 191. takes note that , during the period under review , the salary bill for permanent and temporary staff employed by the institutions , bodies and executive agencies increased by 12 % , while total payments to contract staff rose by 59 % , meanwhile the total salary bill for permanent and temporary staff and contract staff increased by 15 % , from eur 4 116 million in 2012 to eur 4 724 million in 2018; ### deleted


### recommendations ### deleted


### 192. calls on the european economic and social committee to: ### deleted


### - implement a policy for dealing with sensitive functions , drawing on a comprehensive risk assessment leading to the identification of mitigating controls which take into account the committee’s size and the nature of its work; ### deleted


### 5. notes that the agency shares resources on overlapping tasks with other agencies , including notably the european food safety agency , the european training foundation , the european securities market authority , in the areas of surveys , e-learning , cloud and linkedin services and environment awareness training; ### 5. notes that the agency shares resources on overlapping tasks with other agencies , including notably the european food safety agency , the european training foundation , the european securities market authority , in the areas of surveys , e-learning , cloud and linkedin services and environment awareness training; strongly encourages the authority to actively seek further and broader cooperation with all union agencies;


### — having regard to the commission communication entitled ‘a european strategy for more growth and jobs in coastal and maritime tourism’ (com(2014)0086) , ### — having regard to the commission communication entitled ‘a european strategy for more growth and jobs in coastal and maritime tourism’ (com(2014)0086) and the working document on nautical tourism (swd(2017) 126) ,


### b. whereas the tourism industry employs 22.6 million people , which accounts for 11.2% of total eu employment , and which , in 2019 , accounted for 9.5% of eu gdp; ### b. whereas the tourism industry employs 22.6 million people , which accounts for 11.2% of total eu employment , and which , in 2019 , accounted for 9.5% of eu gdp; whereas two out of three jobs in tourism sector are created by smes , which constitute 97% of all european companies;


### b. whereas the tourism industry employs 22.6 million people , which accounts for 11.2% of total eu employment , and which , in 2019 , accounted for 9.5% of eu gdp; ### b. whereas the tourism industry employs 22.6 million people , which accounts for 11.2% of total eu employment , and which , in 2019 , accounted for 9.5% of eu gdp , helps to promote a balanced regional structure , and has a positive impact on regional development;


### d. whereas , in 2018 , 51.7% of eu tourist accommodation establishments were in coastal areas; ### d. whereas , in 2018 , 51.7% of eu tourist accommodation establishments were in coastal areas and 32.9% of them were in rural areas;


### d. whereas , in 2018 , 51.7% of eu tourist accommodation establishments were in coastal areas; ### d. whereas , in 2018 , 51.7% of eu tourist accommodation establishments were in coastal and maritime areas;


### e. whereas the tourism and transport industries were among those most affected by covid-19; whereas at least six million jobs are at risk in the eu; ### e. whereas the tourism and transport industries were among those most affected by covid-19; whereas at least six million jobs are at risk in the eu; whereas restrictions on travel introduced in response to the covid-19 pandemic continue to hit global and european tourism hard , with the latest data from the unwto showing a 70% fall in international tourism revenue in the first 8 months of 2020;


### e. whereas the tourism and transport industries were among those most affected by covid-19; whereas at least six million jobs are at risk in the eu; ### e. whereas the tourism and transport industries are among those most affected by covid-19; whereas at least six million jobs are at risk in the eu;


### 1. asks the member states to apply , without delay , common criteria for travel , in particular tracking forms , which make tracking platforms interoperable , and criteria at transport hubs , and for the european centre for disease prevention and control to publish , in a timely manner , the map of union countries and regions , with a view to offering travellers a coordinated and efficient response; ### 1. asks the member states to apply , without delay , common criteria for travel , in particular tracking forms , which make tracking platforms interoperable , and criteria at transport hubs , and for the european centre for disease prevention and control to publish , in a timely manner , the map of union countries and regions , with a view to offering travellers a coordinated and efficient response and ensuring that the outcome is not the establishment of corridors for privileged tourists;


### 1. asks the member states to apply , without delay , common criteria for travel , in particular tracking forms , which make tracking platforms interoperable , and criteria at transport hubs , and for the european centre for disease prevention and control to publish , in a timely manner , the map of union countries and regions , with a view to offering travellers a coordinated and efficient response; ### 1. asks the member states to apply , without delay , common criteria for travel , in particular tracking forms , which make tracking platforms and tracing apps interoperable , and criteria at transport hubs , and for the european centre for disease prevention and control to publish , in a timely manner , the map of union countries and regions , with a view to offering travellers a coordinated and efficient response;


### 1. acknowledges the need to strike a balance between economic , social , cultural and environmental needs in order to comprehensively ensure the long-term sustainability of tourism; ### 1. acknowledges the need to strike a balance between the sustainable conservation of cultural heritage and the economic , social , cultural and environmental needs in order to comprehensively ensure the long-term sustainability of tourism;


### 1. welcomes the fact that , following the entry into force of the lisbon treaty , the commission drew up a tourism strategy to maintain europe’s status as the world’s no 1 tourist destination and tourism as the third largest socio-economic activity; also welcomes the subsequent agenda for sustainable european tourism , which recalls that rural areas invest in tourism in order to diversify their economies and increase their added value; ### 1. welcomes the fact that , following the entry into force of the lisbon treaty , the commission drew up a tourism strategy to maintain europe’s status as the world’s no 1 tourist destination and tourism as the third largest socio-economic activity; also welcomes the subsequent agenda for sustainable european tourism , which recalls that rural areas invest in tourism in order to diversify their economies and increase their added value. so long as it is closely linked to agricultural activity , this activity contributes significantly to safeguarding small-scale and diverse farming;