### 66. supports parliament’s zero tolerance policy towards harassment and the actions put in place to discourage harassment in the workplace , in particular the adoption by the bureau on 12 march 2018 of an updated roadmap for the adaptation of preventive and early support measures to deal with conflict and harassment between members and apas , trainees or other staff , an external audit of parliament’s internal practices and procedures , the creation of a network of confidential counsellors and of a mediator function , and the organisation of a public hearing with experts in harassment in the workplace; expects the results of the external audit , once available , to be communicated without delay; welcomes the fact that some groups have strongly encouraged their members to participate in trainings on dignity and respect at work , in order to lead by example , and encourages the groups which have not done so yet to follow the same approach; ### 66. supports parliament’s zero tolerance policy towards harassment and the actions put in place to discourage harassment in the workplace , in particular the adoption by the bureau on 12 march 2018 of an updated roadmap for the adaptation of preventive and early support measures to deal with conflict and harassment between members and apas , trainees or other staff , an external audit of parliament’s internal practices and procedures , the creation of a network of confidential counsellors and of a mediator function , and the organisation of a public hearing with experts in harassment in the workplace; notes that the results of the external audit were expected by early november 2018 , and requests them to be communicated without delay , once available; calls for an explanation for such a delay welcomes the fact that some groups have strongly encouraged their members to participate in trainings on dignity and respect at work , in order to lead by example , and calls for obligatory trainings for members and members of staff; expects the full and transparent implementation of the roadmap;


### 78. acknowledges that the bureau instructed the secretary-general to authorise dg inlo to launch an architectural competition for the refurbishment of the paul-henri spaak building considering only 2 options: renovation or redesign of the building; presses for the building to be prepared for a further evolution of parliament’s activities in the decades ahead; recalls that an architectural competition was launched in order to have concrete architectural proposals and that a final decision on the project should be taken by the political and budgetary authorities; ### 78. acknowledges that the bureau instructed the secretary-general to authorise dg inlo to launch an architectural competition for the refurbishment of the paul-henri spaak building considering only 2 options: renovation or redesign of the building; presses for the building to be prepared for a further evolution of parliament’s activities in the decades ahead; recalls that an architectural competition was launched in order to have concrete architectural proposals and that a final decision on the project should be taken by the political and budgetary authorities; stresses that such a decision take place following the publication of an assessment of the safety of the building a budgetisation of the plan on which the decision is taken;


### 103. recalls that a separate bank account for the reception of the general expenditure allowance is mandatory; ### 103. recalls that a separate bank account for the reception of the general expenditure allowance is mandatory; calls on parliament to regularly inform the discharge authority of how many members comply with this obligation;


### 104. draws attention to the fact that , at its meeting of 2 july 2018 , the bureau adopted a new non exhaustive list of expenses which may be defrayed from general expenditure allowance , that contains the most common examples of eligible expenditure; notes that for the members who so wish , the costs relating to a voluntary verification audit of the use of general expenditure allowance can be covered from general expenditure allowance; recalls that all members are free to document their use of general expenditure allowance , and have this information published in their personal websites; ### 104. draws attention to the fact that , at its meeting of 2 july 2018 , the bureau adopted a new non exhaustive list of expenses which may be defrayed from general expenditure allowance , that contains the most common examples of eligible expenditure; notes that for the members who so wish , the costs relating to a voluntary verification audit of the use of general expenditure allowance can be covered from general expenditure allowance; recalls that all members are free to document their use of general expenditure allowance , and have this information published in their personal websites; calls on parliament to regularly inform the discharge authority of how many members follow these recommendations;


### 105. recalls articles 62(1) and 62(2) of the decision of the bureau of 19 may and 9 july 2008 , as amended (last modification on 1 july 2019) , concerning implementing measures for the statute for members of the european parliament , which stipulates that "the sums paid" , including the general expenditure allowance , "shall be reserved exclusively for the funding of activities linked to the exercise of a member’s mandate and may not be used to cover personal expenses or to fund grants or donations of a political nature" and that "members shall pay back any unused amounts to parliament except where they are defrayed in the form of a lump sum"; ### 105. recalls articles 62(1)and 62(2) of the decision of the bureau of 19 may and 9 july 2008 , as amended(last modification on 1 july 2019) , concerning implementing measures for the statute for members of the european parliament , which stipulates that "the sums paid" , including the general expenditure allowance , "shall be reserved exclusively for the funding of activities linked to the exercise of a member’s mandate and may not be used to cover personal expenses or to fund grants or donations of a political nature" and that "members shall pay back any unused amounts to parliament except where they are defrayed in the form of a lump sum"; calls upon the secretary-general and the bureau of the european parliament to ensure that those provisions are fully implemented and complied with and to regularly inform the discharge authority of how many members have paid pack their unused amounts;


### 106. notes that the voluntary pension scheme has an estimated actuarial deficit of eur 286 ,1 million at the end of 2018; further notes that at the end of 2018 , the amount of net assets to be taken into account and the actuarial commitment amount to eur 112 ,3 million and eur 398 ,4 million respectively; ### 106. notes that the voluntary pension scheme has an estimated actuarial deficit of eur 286 ,1 million at the end of 2018; further notes that at the end of 2018 , the amount of net assets to be taken into account and the actuarial commitment amount to eur 112 ,3 million and eur 398 ,4 million respectively; considers that whereas national pension funds normally have to meet strict standards and are not allowed to have any actuarial deficit at all , the voluntary pension fund is now facing an deficit of 72% of the actuarial commitment; asks the secretary-general to urgently consider bold measures to resolve this lingering situation , including cuts and the possibility of liquidation of all assets.


### 110. calls on the secretary-general , as well as the bureau , to exhaust all possible avenues to keep parliament’s liability to a minimum , as taxpayers’ money is involved; ### 110. calls on the secretary-general , as well as the bureau , to exhaust all possible avenues to keep parliament’s liability to a minimum , as taxpayers’ money is involved and to inform the discharge authority of the measures taken in this regard;


### 116. highlights the increasing risks related to data and privacy; calls on parliament to develop an information security policy and strategy; stresses that close cooperation between dg itec and dg safe is of utmost importance; encourages the directorate-general’s to plan common activities over the medium and long term; ### 116. highlights the increasing risks related to data and privacy; points with concern to recent reporting on storing and processing user's data when logging in to parliament's wi-fi; strongly questions the need to retain data for up to six months1a; calls on parliament to develop an information security policy and strategy; stresses that close cooperation between dg itec and dg safe is of utmost importance; encourages the directorate-general’s to plan common activities over the medium and long term;


### 134. supports parliament’s objective to reduce its carbon emissions as much as possible and to offset its unavoidable emissions; suggests joint offsetting of unavoidable emissions with other eu institutions and bodies; ### 134. supports parliament’s objective to reduce its carbon emissions as much as possible; reiterates its concern that a geographic dispersion of the parliament results in 78 % of all missions by parliament staff and that the environmental impact is between 11 000 and 19 000 tonnes ofco2 emissions; requests that parliament develop a strategy to become carbon-neutral by 2030 and present its strategy to the discharge authority;


### 135. encourages parliament to improve its communication towards members on the possibility to use the train between parliament and brussels airport; ### 135. asks the parliament to improve its communication towards members informing them of the possibility to use the train between parliament and brussels airport and to ensure that trains are running in regular and smaller intervals to make this possibility as attractive as possible;


### 138. welcomes the bureau and quaestor decisions in april and june 2018 to reduce plastic waste and waste management activities; ### 138. welcomes the bureau and quaestor decisions in april and june 2018 to reduce plastic waste and waste management activities; calls upon parliament to make further steps towards a plastic-free parliament;


### 148. points out that , pursuant to article 6(10) of regulation (eu , euratom) no 114l/201416 , the director of the authority for european political parties and european political foundations shall submit annually a report to the european parliament , the council and the commission on the activities of the authority; notes that the annual report was sent to parliament’s president and secretary-general on 21 november 2019 , without transmitting it to the committee on budgetary control; calls on the authority to make it available to the members by november at the latest each year; ### 148. points out that , pursuant to article 6(10) of regulation (eu , euratom) no 114l/2014[1] ,the director of the authority for european political parties and european political foundations shall submit annually a report to the european parliament , the council and the commission on the activities of the authority; notes that the annual report was sent to parliament’s president and secretary-general on 21 november 2019 and only in january 2020 to the committee on budgetary control; calls on the authority to make it available to the members by november at the latest each year;


### 150. underlines the importance of holding the authority accountable in order to build assurance , and therefore calls for increased transparency on the annual activity of the authority , including on its working methods and principles applied; ### 150. underlines the importance of the authority’s public reporting about its activities , working methods and principles as an element of its accountability and to assess whether the authority is adequately equipped with staff , resources and competences to effectively prevent a misuse of funds by political parties and foundations;


### 12. welcomes , in the frame of the ombudsman’s internal control standards that actions took place to implement the harassment prevention decision including the designation of ethics officers (one in brussels and one in strasbourg) and members of the conciliation committee; takes note that all staff participated in a compulsory training on harassment prevention in september and a specific session for heads of unit took place in november 2018; ### 12. welcomes , in the frame of the ombudsman’s internal control standards that actions took place to implement the harassment prevention decision including the designation of ethics officers (one in brussels and one in strasbourg) and members of the conciliation committee; takes note that all staff participated in a compulsory training on ethical conduct , including harassment prevention in september and a specific session for heads of unit took place in november 2018;


### 22. underlines the importance of making union citizens aware of the possibility to turn to the ombudsman in case of maladministration; takes note of the ombudsman’s ongoing efforts to raise its visibility with tools such as the new website , launched in 2018 , which includes a revised interface for potential complaints and a user-friendly search function; notes the new video highlighting topics such as access to information , problems with union funding and transparency in lobbying; notes that platforms such as the ombudsman’s twitter account saw a 17 % rise in followers , the linkedin account increased by 13 % and instagram saw a large increase of 61 % in followers; ### 22. underlines the importance of making union citizens aware of the possibility to turn to the ombudsman in case of maladministration; takes note of the ombudsman’s ongoing efforts to raise its visibility with tools such as the new website , launched in 2018 , which includes a revised interface for potential complaints and a user-friendly search function; notes the new video highlighting topics such as access to information , problems with union funding and transparency in lobbying; notes that platforms such as the ombudsman’s twitter account saw a 17% rise in followers , the linkedin account increased by 13 % and instagram saw a large increase of 61 % in followers; further encourages the use of free open-source self-hosted social network platforms having special regard to users data protection;


### 2. stresses that , while making sure that all assignments are carried out in full and within deadline , the authority should carefully adhere to the tasks and the mandate assigned to it by the european parliament and the council; ### 2. stresses that , while making sure that all assignments are carried out in full and within deadline , the authority should adhere to and make full use of the tasks and the mandate assigned to it by the european parliament and the council;


### 4. regrets that opportunities for economies of scale and efficiency gains were not realised due to insufficient use of joint procurement procedures between the authority and the european banking authority (eba); calls on the authority to strengthen cooperation with eba concerning administrative support services and facility management services , which are not related to the core activities; ### 4. regrets that opportunities for economies of scale and efficiency gains were not realised due to insufficient use of joint procurement procedures between the authority and the european banking authority (eba); calls on the authority to strengthen cooperation with eba concerning administrative support services and facility management services , which are not related to the core activities; suggests that an audit be conducted once all the costs and consequences of the move are clear in order to identify best practices and areas for improvement;


### 5. recalls that 100 % of the budgetary surplus has been allocated to the commission whereas member states consider that their contribution share should be refunded to them; calls on the commission to resolve that issue; ### deleted


### 6. observes that the cumulated surpluses over the period 2015 to 2018 resulting from fees paid by credit rating agencies and trade repositories in relation to registration , certification and supervision of these entities amounts to eur 1 ,1m; is of the opinion that those surpluses should not be used to finance other activities. ### 6. observes that the cumulated surpluses over the period 2015 to 2018 resulting from fees paid by credit rating agencies and trade repositories in relation to registration , certification and supervision of these entities amounts to eur 1 ,1m; is of the opinion that those surpluses should be temporary and should not be used to permanently cross-finance other activities.


### 10. notes that the court adopted a new set of kpis (key performance indicators) for the period 2018-2020 , consisting of kpis providing a broad overview of the dissemination , impact and perception of its work; notes among the kpis the court’s appearance in parliament , council and national parliaments and the number of special reports published rather than merely adopted; ### 10. notes that the court adopted a new set of kpis(key performance indicators) for the period 2018-2020 , consisting of kpis providing a broad overview of the dissemination , impact and perception of its work; notes among the kpis the court’s appearance in parliament , council and national parliaments and the number of special reports published rather than merely adopted; welcomes the clear efficiency improvement in the work of the court , as the number of special reports increased by 25 % since 2008 , moreover , since in 2017 , appearances in parliament increased by 47 % , appearances in council increased by 39 % , and appearances in national parliaments increased by 164 %;


### 11. welcomes that the court sees a strong increase in media interest with particularly high coverage for its special reports; welcomes that the court will continue to promote its publications through social media channels; notes with interest that most of the court’s publications are available on its website by a link “search publications”; notes that the reports with the most media coverage in 2018 were the special reports on the european high-speed rail network , on the operational efficiency of the european central bank’s crisis management for banks and on the facility for refugees in turkey; ### 11. welcomes that the court sees a strong increase in media interest with particularly high coverage for its special reports; welcomes that the court will continue to promote its publications through social media channels; notes with interest that most of the court’s publications are available on its website by a link “search publications”; notes that the reports with the most media coverage in 2018 were the special reports on the european high-speed rail network , on the operational efficiency of the european central bank’s crisis management for banks and on the facility for refugees in turkey; welcomes the court’s digital communication strategy of working with non-institutional stakeholders , such as think tanks , ngos , industry associations and academia , who can act as multipliers of the court’s messages; further encourages the use of free open-source self-hosted social network platforms having special regards to users' data protection;


### 4. takes note of the 2018 geographical breakdown of signed finance contracts with the main five beneficiary member states being spain (13 ,4%) , italy (13 ,3%) , france (10 ,9%) , germany (8 ,3%) and poland (7%); calls on the eib to also report on signed finance contracts by country per capita and in relation to the county’s share in the eib; calls for a balanced geographical distribution of investments to take into account the level of development and cohesion aspects of the countries and regions; ### 4. takes note of the 2018 geographical breakdown of signed finance contracts as a share of gdp; calls on the eib to also report on signed finance contracts by country per capita and in relation to the county’s share in the eib; calls for a balanced geographical distribution of investments to take into account the level of development and cohesion aspects of the countries and regions;


### 13. is of the opinion that the eib should systematically report on mid and long-term economic , social and environmental impacts when defining the rationale of its investment; ### 13. is of the opinion that the eib should continue to systematically report on mid and long-term economic , social and environmental impacts when defining the rationale of its investment; calls for this reporting to go beyond project outputs and to cover both the planning (ex ante) and the implementation phase of the project (ex post);


### 22. considers the new eib energy lending policy a major improvement , in particular the decision to stop lending to fossil-fuel energy projects by the end of 2021 and the example it sets for other banks; regrets that gas projects can benefit from eib financing until the end of 2021 and that support for gas projects planned for the transport of low-carbon gases is set to continue; calls on the eib to avoid that the provisions on low-carbon gases lead to any approval of lending to projects with carbon intensive lock-in effects using loopholes and calls on the eib to refrain from signing contracts for new gas projects before the fossil fuels ban enters into force; calls for theenergy lending policy to be reviewed at the start of 2022 to remove existing exemptions to the fossil-fuel ban and fully align it to the paris agreement ### 22. considers the new eib energy lending policy a major improvement , in particular the decision to stop lending to fossil-fuel energy projects by the end of 2021 and the example it sets for other banks; regrets that gas projects can benefit from eib financing until the end of 2021 and that support for gas projects planned for the transport of low-carbon gases is set to continue; calls on the eib to avoid that the provisions on low-carbon gases lead to any approval of lending to projects with carbon intensive lock-in effects using loopholes and calls on the eib to refrain from signing contracts for new gas projects before the fossil fuels ban enters into force; notes that the energy lending policy will be reviewed at the start of 2022 and calls for this review to remove existing exemptions to the fossil-fuel ban and fully align it to the paris agreement;


### 27. welcomes the new eib carbon footprint evaluation methodology and calls for its systematic implementation , with a particular focus on marginal demand emissions and indirect emissions (‘type 3’); calls for projects to be evaluated comprehensively and not merely by means of an economic life-cycle analysis of their emissions; ### 27. welcomes the new eibcarbon footprint evaluation methodology and calls for its systematic implementation , with a particular focus on indirect emissions (‘type 3’); calls for projects to be evaluated comprehensively and not merely by means of an economic life-cycle analysis of their emissions;


### 29. is of the opinion that , in line with best practices in the commercial banking sector9 , eib financing should be subject to ambitious scientific objectives and commitments , with a view to phasing out its support to clients whose activities lead to significant ghg emissions; ### 29. is of the opinion that , in line with best practices in the public and commercial banking sector , the eib should forcefully engage with companies whose activities are substantially harmful to the eu's environmental objectives and urge them to rapidly adopt environmental and climate targets in line with the paris agreement , and transition plans to achieve these targets; calls on the eib to phase out support to clients whose activities continue to lead to significant ghg emissions;


### 30. welcomes the hydropower guidelines adopted in 201810 and calls for the extension of the transparency requirements to all infrastructure projects; ### 30. welcomes the hydropower guidelines adopted in 20181a and calls for the extension of its transparency requirements to all intermediated projects;


### eib’s external lending mandate ### eib's operations outside of the eu


### 38. calls on the eib to make human rights chapter a priority in its operations by adopting a comprehensive human rights strategy , reinforcing human rights due diligence at project level throughout the lifespan of its projects and adapting governance and resources for an effective do-no-harm approach; also calls on the eib to set up an effective mechanism whereby human rights defenders could safely alert the bank about deteriorating environment or risks of conflict and reprisal; ### 38. calls on the eib to further improve human rights policies and make these a priority in their operations by adopting a comprehensive human rights strategy , reinforcing human rights due diligence at project level throughout the lifespan of its projects and adapting governance and resources for an effective do-no-harm approach; also calls on the eib to set up an effective mechanism whereby human rights defenders could safely alert the bank about deteriorating environment or risks of conflict and reprisal;


### 59. recalls with regards to the review of the responsibilities of the eib governance bodies that members of the management committee should not be allowed to oversee lending or projects’ implementation in their home countries in order to avoid possible conflict of interests; believes that this should be reflected in the code of conduct of the management committee and the board of directors be reviewed; ### 59. recalls with regards to the review of the responsibilities of the eib governance bodies that members of the management committee should not be allowed to oversee lending or projects’ implementation in their home countries in order to avoid possible conflict of interests; believes that this should be reflected in the code of conduct of the management committee under review;


### 69. regrets that the complaints mechanisms was not sufficiently reinforced at the end of 2018 and considers that an access to an effective and independent complaints mechanism , including rights of redress , should be further developed; ### 69. regrets that the complaints mechanisms was not sufficiently reinforced at the end of 2018 and considers that an access to an effective and independent complaints mechanism , including rights of redress , should be further developed; notes that he eib has set up a new dedicated project procurement complaints system to ensure more effective and independent handling of related grievances in 2019;


### 70. appreciates the eib’s efforts to publish new documentation on climate action , scoreboards from efsi projects or project completion reports for finalised non-eu operations; considers that the eib should also disclose minutes of board of governors meetings , minutes and agendas of management committee meetings , 3pa-rem sheets , commission’s opinions on projects and projects’ monitoring reports; ### 70. appreciates the eib’s efforts to publish new documentation on climate action , scoreboards from efsi projects or project completion reports for finalised non-eu operations; considers that the eib should also disclose to the greatest extend possible minutes of board of governors meetings , minutes and agendas of management committee meetings , 3pa-rem sheets , and projects’ monitoring reports;


### 75. takes note of the agreement between the eib and volkswagen with the consequences to exclude volkswagen from participating in any eib project during 18 months and with the volkswagen’s commitment to contribute to sustainability initiative including environmental protection; calls on the eib to make an even longer period of exclusion from participating in any of eib projects a standard practice for beneficiaries or financial intermediaries tainted by corruption as the eib should also impose in cases like passante di mestre and mose infrastructure projects in italy or sostanj coal power plant in slovenia; ### 75. takes note of the agreement between the eib and volkswagen with the consequences to exclude volkswagen from participating in any eib project during 18 months and with the volkswagen’s commitment to contribute to sustainability initiative including environmental protection; calls on the eib to make an even longer period of exclusion from participating in any of eib projects a standard practice for beneficiaries or financial intermediaries tainted by corruption also points to cases like passante di mestre and mose infrastructure projects in italy and the sostanj coal power plant in slovenia which are under national criminal investigations;


### 76. supports a responsible taxation policy at the eib by supporting the insertion of integrity clauses in the eib’s group’s contracts , the execution of deep due diligence in relation to non-compliant jurisdiction with a clear identification of the contracting counterparts and geographical location; ### 76. supports a responsible taxation policy at the eib by supporting the insertion of integrity clauses in the eib’s group’s contracts , the execution of deep due diligence in relation to non-compliant jurisdiction with a clear identification of the contracting counterparts and geographical location; ; welcomes the adoption of a non-compliant jurisdiction policy in march2019 and calls for a swift implementation and regular reporting to the parliament about its implementation;


### 81. supports the european court of auditors’ position that the court should be mandated to audit all eib operations including those where the eib uses non-eu budget funds for its operations; ### deleted


### 1. grants the secretary-general of the european economic and social committee discharge in respect of the implementation of the budget of the european economic and social committee for the financial year 2018; ### 1. postpones its decision on granting the secretary-general of the european economic and social committee discharge in respect of the implementation of the budget of the european economic and social committee for the financial year 2018;


### 4. notes that the committee’s new structure , in place since 1 january 2020 , attached the legal service directly to the secretary-general with the objective to increase its visibility and impact; welcomes that the legal capacity was reinforced in the members’ working conditions unit to allow the treatment of specific issues in relation to the statute of members; notes the reflections on exempting specialised staff , including staff belonging to the legal service , from the committee’s mobility policy; ### 4. notes that the committee’s new structure , in place since 1 january 2020 , attached the legal service directly to the secretary-general with the declared objectives of increasing the visibility and impact of the legal service and enabling it to provide legal support on a horizontal basis; takes note of the justification provided by the committee but is concerned that the autonomy and full independence of the legal service might be affected; calls on the committee to ensure that the legal service is officially and systematically involved in the most important matters of the committee without leaving the decision on whether to consult it up to the different services; welcomes that the legal capacity was reinforced in the members’ working conditions unit to allow the treatment of specific issues in relation to the statute of members; notes the reflections on exempting specialised staff , including staff belonging to the legal service , from the committee’s mobility policy and calls on the committee to report on the conclusions of this process to the discharge authority;


### 7. recalls that in its reports , olaf concludes that a senior member of the eesc , was responsible for acts of harassment towards two members of staff , of inappropriate behaviour (serious misconduct) towards a committee member and a staff member , and of misconduct towards other staff members working in the secretariat; ### 7. recalls that in its report of january 2020 , olaf concludes that the then president of the group i of the committee was responsible for acts of harassment towards two members of staff , of inappropriate behaviour (serious misconduct) towards a committee member and a staff member , and of misconduct towards other staff members working in the group i secretariat;


### 7. welcomes the committee’s decision no 2018/c 466/02 of 10 december 2018 , according to which the committee’s members are reimbursed upon presentation of the supporting documents the actual costs of their travel tickets up to a maximum of the discounted business class (or similar) air fare; takes note that the current system , which is based on actual costs , is in line with both the council decision and with the system in place at parliament; ### 7. welcomes the committee’s decision no 2018/c 466/02 of 10 december 2018 , according to which the committee’s members are reimbursed upon presentation of the supporting documents the actual costs of their travel tickets up to a maximum of the discounted business class (preferably economy class or similar) air fare; takes note that the current system , which is based on actual costs , is in line with both the council decision and with the system in place at parliament; notes with appreciation that the committee encourages shared transport solutions such as public buses and car-sharing as well as hiring coaches when this proves to be the most cost-efficient solution;


### 8. recalls that olaf concludes that the member concerned committed breaches of the obligations deriving from the committee’s rules of procedure and its code of conduct; recalls that olaf recommends that the committee initiates the appropriate procedures with respect to the member concerned , as provided for in rule 8 , part four , of the committee’s rules of procedure , and to take all necessary steps to prevent any further cases of harassment by the member concerned at the workplace; ### 8. recalls that olaf concludes that the then president of the group i committed breaches of the obligations deriving from the committee’s rules of procedure and its code of conduct; recalls that olaf recommends that the committee initiates the appropriate procedures with respect to the member concerned , as provided for in rule 8 , part four , of the committee’s rules of procedure , and to take all necessary steps to prevent any further cases of harassment by the member concerned at the workplace;


### 10. notes that the committee’s bureau by majority took the decisions to ask the member concerned to resign from his duties and to withdraw his application for the position of president of the committee; notes that the bureau discharged the member concerned from all activities involving the management or administration of staff; notes that the bureau tasked the secretary-general with taking the necessary steps to ensure that , should proceedings be initiated by the public prosecutor against the member concerned , the committee shall join those proceedings as a civil party; notes that the bureau tasked the secretary-general with communicating this decision to olaf and parliament; notes that this decision may , as appropriate , also be communicated to other institutions or bodies of the member states; ### 10. notes that the committee’s bureau by majority took the decisions to ask the member concerned to resign from his duties as president of group i and to withdraw his application for the position of president of the committee; notes that the bureau discharged the member concerned from all activities involving the management or administration of staff; notes that the bureau tasked the secretary-general with taking the necessary steps to ensure that , should proceedings be initiated by the public prosecutor against the member concerned , the committee shall join those proceedings as a civil party; notes that the bureau tasked the secretary-general with communicating this decision to olaf and parliament; notes that this decision may , as appropriate , also be communicated to other institutions or bodies of the member states;


### 11. notes that olaf submitted the case to the belgian authorities and that the belgian public prosecutor is launching legal proceedings against the member concerned as psychological harassment can be prosecuted under belgian law; notes that in the next plenary of the committee it is planned to decide on whether the member’s concerned immunity should be waived; ### 11. notes that olaf submitted the case to the belgian authorities and that the belgian prosecutor is launching legal proceedings against the member concerned as psychological harassment can be prosecuted under belgian law; notes that the plenary of the committee decided to waive the immunity of the concerned member in its meeting of july 2020 in order to allow the belgian prosecutor to continue the legal proceedings;


### 13. recalls that the provisions of the staff regulation are not applicable to the committee’s members , as they are not employees , but appointed as members of the committee; welcomes that the committee is ready to consider further improvements to its system based on its experience , such as awareness-raising actions including training to be put at the disposal to members; ### 13. notes that the provisions of the staff regulation are not applicable to the committee’s members , as they are not employees , but appointed as members of the committee; observes that this circumstance has not prevent other union institutions , bodies , offices and agencies from having specific , adequate and useful rules applicable to their members; in this sense recalls for example that article 8 , part 4 , of the code of conduct of the committee of the regions prohibits the infringing member from being elected as office holder of the committee and , if the member already holds such posts , entails dismissal from them; welcomes that the committee is ready to consider further improvements to its system after a reflection that has now lasted more than two years; considers this to be an unreasonably long period; regrets that after the aforementioned period the committee can only suggest awareness raising and training measures for members despite the clear need for further measures as set out in the report of the euroepan ombudsman on dignity at work in the eu institutions and agencies (si/2/2018/amf) and parliament's recommendations;


### 15. highly welcomes the committee’s reflections which will result in a detailed action plan to strengthen the zero-tolerance policy towards harassment at the committee; welcomes and supports the current revision package concerning harassment , whistleblowing and disciplinary procedures that will further improve the mechanisms allowing staff to make formal harassment complaints and improve the robustness of the relevant legal structures; welcomes the setting up of a working group that includes representatives from the administration and the staff committee with the aim of collecting the widest possible input for improvements; ### 15. welcomes the committee’s reflections which will result in a detailed action plan to strengthen the zero-tolerance policy towards harassment at the committee; welcomes and supports the current revision package concerning harassment , whistleblowing and disciplinary procedures; recalls , however , that this process has been reported by the committee to parliament for years and that only now concrete measures seem to be taken; welcomes the setting up of a working group that includes representatives from the administration and the staff committee with the aim of collecting the widest possible input for improvements; is disappointed that the committee has achieved minimal progress over the last years despite the precise recommendations of parliament urging the committee to introduce rules and procedures concerning members involved in harassment cases;


### 12. welcomes all the efforts in particular in 2018 which led to a vision to shape the committee’s future it environment to be compatible with modern administration and to envisage a digitally transformed , user focused and data-driven committee for the next 10 years; notes that the implementation of the digital strategy of the committee will need extra resources; ### 12. observes that in 2018 the committee adopted a total of 215 opinions and reports (compared to 155 in 2017); welcomes the efforts made to increase its overall efficiency; specifically welcomes all the efforts , in particular in 2018 , which led to a vision to shape the committee’s future it environment to be compatible with modern administration and to envisage a digitally transformed , user focused and data-driven committee for the next 10 years; notes that currently only 3 % of the committee’s budget is devoted to it products; notes that the implementation of the digital strategy of the committee will need extra resources; strongly recommends any software developed for the institution to be made publicly available under free and open-source software licence;


### 20. welcomes the efforts to increase its visibility , both by strengthening its relations with the media and putting the focus on online communication; highlights in relation to social media communication the accompanying training policy and on-demand tailored coaching sessions for both the members and the staff of the committee; notes the slight reduction in the number of press releases in 2018 (approximately 60 compared to 70 in 2017) as part of a strategy aiming to develop the format of ‘webstories’ in order to have a more focused communication on the most important topics of the committee; asks the committee to report back on its experiences in this respect; ### 20. welcomes the efforts to increase its visibility , both by strengthening its relations with the media and putting the focus on online communication to further remove both language-related and disability-related barriers; highlights in relation to social media communication the accompanying training policy and on-demand tailored coaching sessions for both the members and the staff of the committee; notes the slight reduction in the number of press releases in 2018 (approximately 60 compared to 70 in 2017) as part of a strategy aiming to develop the format of ‘web stories’ in order to have a more focused communication on the most important topics of the committee; asks the committee to report back on its experiences in this respect; further encourages the use of free open-source self-hosted social network platforms , having special regards to users data protection;


### 23. underlines the importance of the cooperation with parliament and the adoption of a cooperation agreement in 2014; stresses that this agreement must be updated to face today’s challenges , such as the new multiannual financial framework; ### 23. underlines the importance of the cooperation with parliament and the adoption of a cooperation agreement in 2014; stresses that this agreement must be updated to face today’s challenges , such as the new multiannual financial framework; recognises the good cooperation in order to promote citizen’s participation in the 2019 european elections;


### 26. recognises that by means of an administrative cooperation agreement , the committee and the committee of the regions have set out a large number of procedures for collaboration between their services and have also established and organised joint services in which both human and financial resources from the two committees are pooled together (namely translation and logistics); welcomes that the internal audit service of the two committees collaborate closely concerning the joint services under the provisions of the cooperation agreement; ### 26. recognises that by means of an administrative cooperation agreement , the committee and the committee of the regions have set out a large number of procedures for collaboration between their services and have also established and organised joint services in which both human and financial resources from the two committees are pooled together(namely translation and logistics); welcomes that the internal audit service of the two committees collaborate closely concerning the joint services under the provisions of the cooperation agreement; encourages the committee to extend its administrative cooperation agreement with the committee of the regions beyond 2019;


### 9. notes with appreciation the simplification of budget management with the entire financing of the common overhead costs relating to all delegations’ offices in 2018 , (rent , security , cleaning and other overheads) , including european development fund delegations , from the budget lines of the eeas for the third consecutive year; ### 9. notes with appreciation the simplification of budget management with the entire financing of the common overhead costs relating to all delegations’ offices in 2018 , (rent , security , cleaning and other overheads) , including european development fund delegations , from the budget lines of the eeas for the third consecutive year; supports the eeas efforts to modernise and simplify its administration through the “innovative 2019” project , which includes 20 proposals under examination; asks the eeas to report back to the budgetary control committee on the proposals under examination;


### 32. observes that gender and geographic balance should also be respected with regard to the eu special representatives , two out of eight eu special representatives being women; considers also that ethical standards have to be taken into account to avoid potential conflicts of interests; ### 32. observes that gender and geographic balance should also be respected with regard to the eu special representatives , two out of eight eu special representatives being women; considers also that ethical standards have to be taken into account to avoid potential conflicts of interests; supports the eeas’ preparation of a decision on ethics , taking the specificities of work in delegation into account;


### 33. highlights the same situation in the staff overall distribution by gender in management posts , while noting an improvement in 2018 with 27 ,1 % compared to 24 ,5 % in 2017 , representing 71 women , i.e. 60 out of 211 positions at middle management positions (or 28 ,4 % compared to 26 % in 2017) and 11 out of 51 senior management posts (or 21 ,57 % compared to 18 % in 2017); ### 33. highlights the same situation in the staff overall distribution by gender in management posts , while noting a slight improvement in 2018 with 27 ,1 % compared to 24 ,5 % in 2017 , representing 71 women , i.e. 60 out of 211 positions at middle management positions (or 28 ,4 % compared to 26 % in 2017) and 11 out of 51 senior management posts (or 21 ,57 % compared to 18 % in 2017);


### 35. observes that the number of seconded national experts from member states has been stabilised to 449 with the same number as 2017 and following a regular increase since 2011; notes that 87 ,31 % of seconded national experts are posted at eeas headquarters with the rationale that they reply to very specialised needs within the eeas structure; calls on also the eeas to pay particular attention to the potential issue of conflict of interest in its recruitment policy for seconded national experts; ### 35. observes that the number of seconded national experts (sne) from member states has been stabilised to 449 with the same number as 2017 and following a regular increase since 2011; notes that 87 ,31 % of seconded national experts are posted at eeas headquarters with the rationale that they reply to very specialised needs within the eeas structure; recalls that sne should not exceed a certain proportion of the overall staff of the eeas in order to preserve a strong and sustainable team spirit and asks the eeas again to set such a threshold; calls on also the eeas to pay particular attention to the potential issue of conflict of interest in its recruitment policy for seconded national experts; is of the opinion that additional budget is necessary to replace snes with staff in order to ensure a high-level of independence;


### 40. reiterates that the union took a step towards fair remuneration for all within its institutions; stresses that the eeas should ensure its trainees to receive a decent remuneration in all types of internships (blue book , bruges and other); ### 40. reiterates that the union took a step towards fair remuneration for all within its institutions; stresses that the eeas should ensure its trainees in headquarters and in delegations to receive a decent remuneration for all types of internships (blue book , bruges and other); welcomes the implementation of paid traineeships in delegations and the termination of offering unpaid traineeships on the ombudsman’s recommendations; notes that the number of trainees in delegations have more than quadrupled , from 26 in 2017 to 109 in 2018; however , regrets that out of the total 404 traineeships offered by the eeas in 2018 , 126 were not remunerated , as they were part of a compulsory training for students; calls on the eeas to guarantee an appropriate allowance to all eeas trainees in order to avoid the reinforcement of discrimination on economic grounds;


### 42. notes the 135 mediation cases treated in 2018 concerning delegations and headquarters; calls on the eeas , in particular the mediation service now reporting directly to the secretariat general , to continue giving the highest priority to this issue in the resource management; reiterates the importance of developing a culture of zero tolerance towards harassment with a strict following up on reported cases; ### 42. notes with concern the 135 mediation cases treated in 2018 concerning delegations and headquarters; calls on the eeas , in particular the mediation service now reporting directly to the secretariat general , to continue giving the highest priority to this issue in the resource management; reiterates the importance of developing a culture of zero tolerance towards harassment with a strict following up on reported cases; welcomes the anti-harassment awareness raising initiative launched in 2018 by the eeas secretary general with the aim of providing more information on the eeas anti-harassment policy;


### 43. invites also , in this context , the eeas to extend the network of confidential counsellors especially in the network of delegations by possibly increasing the number of trained volunteer counsellors in delegations; encourages the eeas to foster the social dialogue regardless the origin of the staff and the different status of the staff; ### 43. invites also , in this context , the eeas to extend the network of confidential counsellors , currently representing 6 people , especially in the network of delegations by possibly increasing the number of trained volunteer counsellors in delegations; encourages the eeas to foster the social dialogue regardless the origin of the staff and the different status of the staff;


### 44. observes that the eeas , after having updated its administrative arrangement with the european anti-fraud office and reinforced its cooperation on fraud related issues with directorates-general acting in external affairs , such as directorate-general for foreign policy instruments (dg fpi) , directorate-general for european neighbourhood policy and enlargement negotiations (dg near) and directorate-general for international cooperation and development (dg devco) in 2017 , has continued its efforts to refine its anti-fraud strategy; stresses that further cooperation with the european anti-fraud office and commission (the directorates-general acting in external affairs , such as dg fpi , dg near and dg devco) should be implemented; notes with appreciation the awareness raising of the heads of delegation in agreement with dg devco an dg near on fraud prevention and reporting via its internal control principle ‘prevention of fraud’; ### 44. observes that the eeas , after having updated its administrative arrangement with the european anti-fraud office and reinforced its cooperation on fraud related issues with directorates-general acting in external affairs , such as directorate-general for foreign policy instruments (dg fpi) , directorate-general for european neighbourhood policy and enlargement negotiations (dg near) and directorate-general for international cooperation and development (dg devco) in 2017 , has continued its efforts to refine its anti-fraud strategy; stresses that further cooperation with the european anti-fraud office and commission (the directorates-general acting in external affairs , such as dg fpi , dg near and dg devco) should be implemented; notes with appreciation the awareness raising of the heads of delegation in agreement with dg devco an dg near on fraud prevention and reporting via its internal control principle ‘prevention of fraud’; welcomes the fact that the eeas is a member of the fraud and detection network chaired by olaf;


### 46. supports the launching of an internal audit on the recruitment and management of local agents to remedy certain weaknesses found by the court in the recruitment procedures of local agents in delegations (i.e. a lack of transparency as regards certain steps of the procedure); ### 46. welcomes the entry into force in 2020 of the three joint decisions on conditions of employment , la-medical and la-provident fund , which introduce a new framework of rules for local agents in delegations in order to modernise and improve social security schemes; welcomes the first joint eeas-commission staff survey in delegations in 2018; supports the launching of an internal audit on the recruitment and management of local agents to remedy certain weaknesses found by the court in the recruitment procedures of local agents in delegations (i.e. a lack of transparency as regards certain steps of the procedure);


### 50. supports the eeas’s efforts in order to reinforce the all range of physical and it security issues from the staff and buildings security with the purchasing of new security equipment , to the training of regional security officers to preserve the eeas’s security interests and provide further security know-how by implementing a formal security risk management policy as well as the cybersecurity challenge; ### 50. supports the eeas efforts in order to reinforce the all range of physical and it security issues from the staff and buildings security with the purchasing of new security equipment , to the training of regional security officers to preserve the eeas’s security interests and provide further security know-how by implementing a formal security risk management and cybersecurity policy; particularly welcomes the launch of the security awareness programme to reduce risks in the headquarters , based on2018 staff survey , and the security risk management system in the delegations to standardise the reporting of local security threats , including risks regarding health and safety;


### 52. welcomes new initiatives to improve the communication in relation with union citizens concerning the importance of public diplomacy and strategic communications as an integral aspect of the union's external relations; commends that the eeas started engaging multipliers to running europe-wide public campaigns. ### 52. welcomes new initiatives to improve the communication in relation with union citizens concerning the importance of public diplomacy and strategic communications as an integral aspect of the union's external relations; encourages the eeas to invest in digital communications , through social media and its websites; commends that the eeas starts engaging multipliers to run europe-wide public-awareness campaigns; further encourages the use of free open-source self-hosted social network platforms having special regards to users data protection;


### 3. notes the remaining gender and geographical imbalances within the eeas staff , despite positive trends in recent years; reiterates the importance of ensuring a balanced distribution of staff in terms of gender and geographical origin within different categories and grades , particularly at middle and senior management levels; points also to the overrepresentation of member states’ diplomats among heads of delegation; calls for further efforts to address these imbalances; ### 3. notes the remaining gender and geographical imbalances within the eeas staff , despite positive trends in recent years; reiterates the importance of ensuring a balanced distribution of staff in terms of gender and geographical origin within different categories and grades , particularly at middle and senior management levels; is appalled by the fact that in middle-management positions in the eeas , men represent 75% and women 25% , while at the level of senior management , men account for 87% , while women account for 13% of the workforce; calls on the eeas to update its gender and equal opportunities strategy in order to include concrete and binding goals regarding the presence of women in management positions; points also to the overrepresentation of member states’ diplomats among heads of delegation; calls for further efforts to address these imbalances;


### 5. recalls that 100 % of the budgetary surplus has been allocated to the commission whereas member states consider that 60 % thereof should be refunded to them; calls on the commission to resolve that issue; ### deleted


### 6. notes that as a result of the completed move of its seat to paris in 2019 , the accounts include provisions for related costs amounting to eur 4 ,7 million and provisions for remaining future contractual payments for its offices in london amounting to eur 10 ,4 million. ### 6. notes that as a result of the completed move of its seat to paris in 2019 , the accounts include provisions for related costs amounting to eur 4 ,7 million and provisions for remaining future contractual payments for its offices in london amounting to eur 10 ,4 million; suggests that an audit be conducted once all the costs and consequences of the move are clear in order to identify best practices and areas for improvement;


### a. whereas de jure the member states and the commission have shared responsibility for implementing 74 % of the union’s budget for 2018; whereas de facto , however , member states spend those resources and the commission is responsible for their supervision through its control mechanisms; ### a. whereas the commission in cooperation with the member states implements the union’s budget , of which 74 % were implemented under shared management in 2018;


### b. whereas sound public spending and the protection of the eu’s financial interests should be key elements of eu policy in order to increase the confidence of citizens by ensuring that their money is used properly and effectively; ### b. whereas sound financial management and the protection of the eu’s financial interests are key principles of eu budget implementation policy aiming to increase the confidence of citizens by ensuring that eu budget is used properly and effectively executed;


### e. whereas according to article 83 of the tfeu corruption is one of the particularly serious crimes with a cross-border dimension; ### e. whereas the eu has an obligation to act in the field of anti-corruption policies within the limits established by the tfeu; whereas article 67 of the tfeu stipulates the union’s obligation to ensure a high level of security , including through prevention and combating of crime and approximation of criminal laws; whereas according to article 83 of the tfeu corruption is one of the particularly serious crimes with a cross-border dimension;


### f. whereas the diversity of legal and administrative systems in the member states needs to be adequately addressed in order to overcome irregularities and combat fraud; whereas the commission should therefore step up its efforts to ensure that the fight against fraud is implemented effectively and produces more tangible and more satisfactory results; ### f. whereas the diversity of legal and administrative systems in the member states needs to be adequately addressed in order to allow for a more coordinated eu action for prevention of irregularities and combating fraud; whereas the commission should further strengthen its efforts to fight against fraud and to continue implementing them effectively in order to produces even more tangible and more satisfactory results;


### g. whereas vat is an important revenue source for national budgets and whereas vat-based own resources constituted 11.9 % of the total eu budget in 2018; ### g. whereas vat collected by member states is an important revenue source for national budgets and whereas vat-based own resources constituted 11.9 % of the total eu budget in 2018;


### irregularities detected and reported as fraudulent and detrimental to the eu budget ### detection and reporting of irregularities


### 4. recalls that the number of fraudulent irregularities and the associated amounts are not a direct indicator of the level of fraud affecting the eu budget; ### 4. recalls that the number of reported fraudulent irregularities and the associated amounts are not a direct indicator of the level of fraud affecting the eu budget; notes that it is unclear how many fraudulent irregularities remain unreported by the commission and especially by the member states every year; notes that this makes it difficult for the parliament draw useful conclusions on the effectiveness of the anti-fraud activities by the commission; calls on the commission therefore to develop a methodology to improve the reliability and provide for more accurate estimations of the scale of fraud in the eu;


### 4. recalls that the number of fraudulent irregularities and the associated amounts are not a direct indicator of the level of fraud affecting the eu budget; ### 4. recalls that the number of fraudulent irregularities and the associated amounts are not a direct indicator of the level of fraud affecting the eu budget; notes that fraudulent irregularities affected 0 ,71% of 2018 payments and 0 ,65% of gross amount of tor collected for 2018; notes further that non-fraudulent irregularities affected 0 ,58% of 2018 payments and 1 ,78% of gross amount of tor collected for 2018;


### 5. notes that the number of fraudulent irregularities reported in 2018 (1 152 cases) remained stable as compared with 2017; regrets that the financial amounts involved increased by a significant 183 % , mostly related to cohesion policy expenditure; ### 5. notes that while the number of fraudulent irregularities reported in 2018 (1 152 cases) remained at the same level of those in 2017 , the financial amounts involved increased by a significant 183 % which is a cause for a grave concern , mostly related to cohesion policy expenditure;


### 6. takes into consideration the fact that the number of non-fraudulent irregularities registered in 2018 showed a fall of 27 % (10 487 cases) , while the financial amounts involved decreased by 37 % to eur 1.3 billion; ### 6. notes that the fact that the number of non-fraudulent irregularities registered in 2018 showed a fall of 27 % (10 487 cases) , while the financial amounts involved decreased by 37 % to eur 1.3 billion;


### 7. considers it advisable for member states to cooperate more closely as regards exchanges of information , in order both to improve their data collection and enhance the effectiveness of their controls; ### 7. calls on member states to cooperate more closely as regards exchanges of information , in order both to improve their data collection and enhance the effectiveness of their controls; recalls the role of the commission in coordinating the cooperation between member states;


### 8. finds worrisome weaknesses revealed in the verification of beneficiaries’ registered offices; regrets that to reduce the administrative burden on member state authorities , eu law obliges them only to report fraudulent or non-fraudulent irregularities involving more than eur 10 000 in eu money; recalls that for agriculture and the european social fund there are a large number of payments below the eur 10 000 threshold and , as a consequence , potentially fraudulent payments below the reporting threshold which are not reported; ### 8. finds worrisome weaknesses revealed in the verification of beneficiaries’ registered offices; regrets that in order to reduce the administrative burden on member state authorities , the common provisions regulation 1303/2013 only requires the reporting of fraudulent or non-fraudulent irregularities involving more than eur 10 000 contribution from esif; recalls that for agriculture and the european social fund there are a large number of payments below the eur 10 000 threshold and , as a consequence , potentially fraudulent payments below the reporting threshold which are not reported;


### 8. finds worrisome weaknesses revealed in the verification of beneficiaries’ registered offices; regrets that to reduce the administrative burden on member state authorities , eu law obliges them only to report fraudulent or non-fraudulent irregularities involving more than eur 10 000 in eu money; recalls that for agriculture and the european social fund there are a large number of payments below the eur 10 000 threshold and , as a consequence , potentially fraudulent payments below the reporting threshold which are not reported; ### 8. finds it worrisome that to reduce the administrative burden on member state authorities , eu law obliges them only to report fraudulent or non-fraudulent irregularities involving more than eur 10 000 in eu money; recalls that in the area of agriculture and the european social fund a large number of payments are well below the eur 10 000 threshold and , as a consequence , potentially fraudulent payments below the reporting threshold which are not reported;


### revenue – own resources fraud ### revenue – own resources


### 9. regrets the rise of 1 % in the number of fraudulent registered cases (to 473 in 2018) , as well as the rise of 116 % in the financial amounts involved; ### 9. notes the rise of 1 % in the number of fraudulent registered cases for the tor collected (to 473 in 2018) , and regrets the rise of 116 % in the financial amounts involved;


### 10. expresses its concern that according to the commission’s ‘fast estimates’ statistics , the vat gap in 2018 amounted to approximately eur 130 billion , which represents approximately 10 % of total expected vat revenue , and that the commission estimates that intra-community vat fraud cases cost around eur 50 billion annually; regrets the loss of 5 billion eur yearly coming from supplies of low-value goods from third countries; ### 10. is deeply concerned that according to the commission’s ‘fast estimates’ statistics , the vat gap in 2018 amounted to approximately eur 130 billion , which represents approximately 10 % of total expected vat revenue , and that the commission estimates that intra-community vat fraud cases cost around eur 50 billion annually; regrets the loss of 5 billion eur yearly coming from supplies of low-value goods from third countries;


### 11. takes into consideration the modification of council regulation 904/2010 on administrative cooperation and the fight against fraud in the field of value added tax17 , resulting in strengthened capacity of national tax administrations to check cross-border supplies; ### 11. highlights olaf’s important role in investigation vat matters; welcomes the modification of council regulation 904/2010 on administrative cooperation and the fight against fraud in the field of value added tax17 , passed in 2018 introducing measures for strengthening the capacity of national tax administrations to check cross-border supplies , extending olaf’s competences to facilitate and coordinate vat fraud investigations and addressing the most damaging vat fraud schemes and diminish the vat gap;


### 11. takes into consideration the modification of council regulation 904/2010 on administrative cooperation and the fight against fraud in the field of value added tax17 , resulting in strengthened capacity of national tax administrations to check cross-border supplies; ### 11. highlights olaf’s important role in investigation vat matters; welcomes the modification of council regulation 904/2010 on administrative cooperation and the fight against fraud in the field of value added tax17 from 2018 introducing measures for strengthening the capacity of national tax administrations to check cross-border supplies , and to address the most damaging vat fraud schemes and diminish the vat gap;


### 13. welcomes the sharing of customs procedure 42/63 data between national tax authorities , allowing cross-checking of vat numbers , value of the imported goods , type of commodities , etc. by the member state of import and the customer’s member state; ### 13. welcomes the introduction of measures for the sharing relevant data as from 2020 on customs ‘procedure 42’ and ‘procedure/63’ between national tax authorities , allowing cross-checking of vat numbers , value of the imported goods , type of commodities , etc. by the member state of import and the customer’s member state;


### 14. stresses the dominant importance of prioritising the development of national anti-fraud strategies (nafss) by the member states over the supranational approach imposed at eu level; ### 14. stresses the importance of prioritising the development of national anti-fraud strategies (nafss) by all member states;


### 15. stresses the seriousness of the current situation concerning fraud involving failure to pay vat , in particular so-called ‘carousel fraud’ which results in the non-payment of vat to the relevant tax authorities by the missing trader , even if it has been deducted from the customer; ### 15. stresses the seriousness of the fraud concerning vat , in particular the so-called ‘carousel fraud’ which results in the non-payment of vat to the relevant tax authorities by the missing trader , even if it has been deducted from the customer;


### 16. takes into consideration that solar panels were the goods most affected by fraud and irregularities in monetary terms in 2018 , as was also the case in 2017 and 2016; ### 16. notes that solar panels were the goods most affected by fraud and irregularities in monetary terms in 2018 , as was also the case in 2017 and 2016; welcomes the on-the-spot inspections carried out by the commission and underlines the importance of olaf’s investigations and olaf’s coordination role in this field;


### 17. finds it worrisome that the undervaluation of textiles and shoes imported from china occurs as a major instance of fraud; recognises the cross-border e-commerce trade of goods as a considerable source of tax fraud in the eu , especially in the case of smaller goods; ### 17. is concerned that revenue fraud through the undervaluation of goods imported into the eu from third countries remains a threat for the eu financial interests; recognises the cross-border e-commerce trade of goods as a considerable source of tax fraud in the eu , especially in the case of smaller goods; calls on member states to address the issues linked to cross-border e-commerce , particularly for the potential abuse of low-value consignments reliefs by fully implementing the commission’s recommendations in this sense;


### 20. notes with dismay that the average recovery rate for cases reported as fraudulent over the years 1989-2018 was around 37 %; ### 20. notes that the average recovery rate for cases reported as fraudulent over the years 1989-2018 was around 41%; notes as well that the recovery rate for fraudulent cases reported and detected in 2018 was 70% which is significantly above the average rate; reiterates its call on the commission to develop a strategy for improving the recovery rate in these cases;


### expenditure fraud ### expenditure


### 22. welcomes the decrease of 3 % in the number of cases (679 fraudulent irregularities in 2018) reported as fraudulent expenditure; regrets , however , the opposite trend occurring in the financial amounts involved (eur 1.032 million) , resulting in an increase of 198 %; ### 22. notes the decrease of 3 % in the number of cases (679 fraudulent irregularities in 2018) reported as fraudulent expenditure; stresses , however , the alarming rate , of the opposite trend occurring in the financial amounts involved (eur 1.032 million) , resulting in an increase of 198 %;


### 22. welcomes the decrease of 3 % in the number of cases (679 fraudulent irregularities in 2018) reported as fraudulent expenditure; regrets , however , the opposite trend occurring in the financial amounts involved (eur 1.032 million) , resulting in an increase of 198 %; ### 22. notes the decrease of 3 % in the number of cases (679 fraudulent irregularities in 2018) reported as fraudulent expenditure; regrets , however , the opposite trend occurring in the financial amounts involved (eur 1.032 million) , resulting in an increase of 198 %;


### 23. notes the decrease of 4 % in registered non-fraudulent irregularities , as well as that of 48 % in the financial amounts involved (eur 844.9 million); ### 23. welcomes the decrease of 4 % in registered non-fraudulent irregularities , as well as the reduction of 48 % in the financial amounts involved (eur 844.9 million);


### 25. notes that , with regard to two of the policies most affected by fraud , 249 fraudulent irregularities were registered in 2018 (-6 %) for the common agricultural policy , involving a total of eur 63.3 million (+10 %) , and 363 , again in 2018 (+5 %) , for cohesion policy , the total amount involved being eur 959.6 million (+199 %); ### 25. calls on the commission , the olaf , eppo and member states , with regard to the common agricultural policy where 249 fraudulent irregularities were registered in 2018(-6 %) involving a total of eur 63.3 million (+10 %) and to cohesion policy where 363 fraudulent irregularities were registered in 2018 (+5 %) , the total amount involved being eur 959.6 million (+199 %); to apply the strongest measures to fight against fraud involving the public money paid by the eu budget;


### 26. regrets that for the cap the ‘fraud frequency level’ (ffl) stands at 10 % , while the ‘fraud amounts level’ is about 23 %; notes with dismay that the ‘fraud detection rate’ (fdr) is only 0.11 % , while the ‘irregularity detection rate’ is 0.37 %; ### 26. stresses the importance and consequences of the fact that for the cap the ‘fraud frequency level’ (ffl) stands at 10 % , while the ‘fraud amounts level’ is about 23 %;notes with dismay that the ‘fraud detection rate’ (fdr) is only 0.11 % ,while the ‘irregularity detection rate’ is 0.37 %;


### 27. similarly regrets that the ‘fraud detection rate’ for cohesion policy is 0.86 % while the ‘irregularity detection rate’ is about 0.34 %; ### 27. similarly strongly regrets that the ‘fraud detection rate’ for cohesion policy is 0.86 % while the ‘irregularity detection rate’ is about 0.34 %;


### 28. notes the implementation of the 2019 commission anti-fraud strategy (cafs) , adjusted to two significant additions to eu anti-fraud legislation adopted in 2017 , i.e. the pif directive , which sets stricter common standards for member states’ criminal legislation to protect the eu’s financial interests , and the regulation establishing the european public prosecutor’s office (eppo); ### 28. welcomes the adoption , in april 2019 , of the commission anti-fraud strategy (cafs) , adjusted to two significant additions to eu anti-fraud legislation adopted in 2017 , i.e. the pif directive , which sets stricter common standards for member states’ criminal legislation to protect the eu’s financial interests , and the regulation establishing the european public prosecutor’s office (eppo);


### 29. notes that only twelve member states have implemented the new pif directive for the time being , another eight having implemented it partially and the others not at all yet; ### 29. regrets that only twelve member states have implemented the new pif directive for the time being , another eight having implemented it partially and the others not at all yet; notes that the deadline for implementation of the new pif directive has expired on 6july 2019 already; calls on the commission to publish , as soon as possible , a list of all member states which have failed to transpose the directive by the deadline; calls on all remaining member states to take all necessary measures and ensure the full and correct transposition of the directive within the shortest time possible; calls on the commission to closely monitor the transposition process in all member states , as well as to make use of its prerogatives for launching infringement procedures , where member states fail to comply with the transposition process;


### 30. recalls once again that the new cafs covers: (i) fraud (including vat fraud) , corruption and misappropriation affecting the eu’s financial interests , as defined in articles 3 and 4 of the pif directive; (ii) other criminal offences affecting the union’s financial interests , e.g. offences linked to an abuse of procurement procedures where they affect the eu budget; (iii) irregularities as defined in article 1(2) of regulation (ec , euratom) no 2988/9523 (insofar as they are intentional but not already captured by the criminal offences referred to above); and (iv) serious breaches of professional obligations by staff or members of the union’s institutions and bodies , as referred to in article 1(4) of the olaf regulation and in the second subparagraph of article 2(1) of commission decision (ec , ecsc , euratom) no 352/1999 establishing the european anti-fraud office18 ; ### 30. recalls that the new cafs covers: (i) fraud (including vat fraud) , corruption and misappropriation affecting the eu’s financial interests , as defined in articles 3 and 4 of the pif directive; (ii) other criminal offences affecting the union’s financial interests , e.g. offences linked to an abuse of procurement procedures where they affect the eu budget; (iii) irregularities as defined in article 1(2) of regulation (ec , euratom) no 2988/9523 (insofar as they are intentional but not already captured by the criminal offences referred to above); and (iv) serious breaches of professional obligations by staff or members of the union’s institutions and bodies , as referred to in article 1(4) of the olaf regulation and in the second subparagraph of article 2(1) of commission decision (ec , ecsc , euratom) no 352/1999 establishing the european anti-fraud office1a;


### 32. notes that only eleven member states have adopted a national anti-fraud strategy; ### 32. deplores that only eleven member states have adopted a national anti-fraud strategy (nafs); calls on all remaining member states to advance with the adoption of their nafs; calls on the commission to push the remaining member states to advance their adoption of nafs;


### 33. calls for the faster closure of investigations , especially if an investigation cannot be closed within twelve months after it has been opened; ### deleted


### 34. notes the appointment of an interim administrative director in 2018; ### deleted


### 35. recalls that by the end of october 2019 five member states had not joined the eppo; recalls , however , that under recital 9 of regulation 2017/1939 they can join at any time this cross-border cooperation; ### 35. welcomes the fact that in 2018 the netherlands and malta decided to join the eppo; notes that by the end of october 2019 five member states had not joined the eppo; recalls , however , that under recital 9of regulation 2017/1939 they can join at any time this cross-border cooperation; encourages all remaining member states to join the eppo as soon as possible; calls on the commission to actively promote and incentivise eppo membership among so-far reluctant member states , in order to ensure effective and efficient cross-border functioning across the eu;


### 36. stresses that the selection procedure of the european chief public prosecutor , initiated in 2018 , registered delays , in view of a disagreement between the european parliament and the council on the preferred candidate; ### 36. welcomes the appointment of mrs. laura codruta kovesi as the first european chief public prosecutor , following a selection procedure involving the european parliament , the council and an independent group of experts selected by the commission;


### 37. notes with appreciation the slowing down of the competences granting process of the european public prosecutor’s office to cross-border terrorist crimes; notes the european council conclusions from 18 october 2018; ### deleted


### 39. highlights the connection between corruption and fraud in eu spending; regrets that the commission no longer deems it necessary to publish the anti-corruption report; ### 39. highlights the connection between corruption and fraud in eu spending; regrets that the commission no longer deems it necessary to publish the anti-corruption report and it’s to only include anti-corruption monitoring within the european semester economic governance process; urges the commission , therefore , to continue publishing its anti-corruption reports;


### 40. calls on the newly elected commission to devise a europe-wide strategy for the proactive avoidance of conflict of interests for all financial actors implementing the eu budget , as one of its overarching priorities; ### 40. calls on the commission to devise a europe-wide strategy for the proactive avoidance of conflict of interests for all financial actors implementing the eu budget , as one of its overarching priorities;


### 44. is concerned about the risk of undervaluation of supplies of e-commerce goods from third countries; welcomes the steps taken to solve the problem of e-commerce vat fraud; ### 44. is concerned about the risk of undervaluation of supplies of e-commerce goods from third countries; welcomes the steps taken by olaf to solve the problem of e-commerce vat fraud;


### 46. acknowledges the need to address certain shortcomings of the current eu anti-fraud enforcement system , in particular with regard to the collection of accurate data on fraudulent and non-fraudulent irregularities; ### 46. highlights the need to address certain shortcomings of the current eu anti-fraud enforcement system , in particular with regard to the collection of accurate data on fraudulent and non-fraudulent irregularities;


### 47. finds it astonishing that the commission does not have comprehensive and comparable information on the detected fraud level in eu spending; ### 47. urges the commission and member states to utilise and improve , where possible , common reporting methods in order to provide comprehensive and comparable information on the detected fraud level in eu spending;


### 49. reminds the member states that it is in their own interest to cooperate fully with the commission; ### 49. reminds the member states that working in cooperation with the commission is necessary in order to ensure effective spending and evaluate results;


### 50. notes that , in the area of shared management , the commission does not have the power to initiate the exclusion of unreliable economic operators when member state authorities do not do so; calls on the member states to promptly report fraudulent irregularities in the ims and to make the best use of the early detection and exclusion system; ### 50. notes that , in the area of shared management , the commission does not have the power to initiate the exclusion of unreliable economic operators from receiving eu funding when member state authorities do not do so; calls on the member states to promptly report fraudulent irregularities in the ims and to make the best use of the early detection and exclusion system;


### 51. insists that member states make effective use of the fraud prevention tool offered by the arachne database , by submitting timely data and exploiting the opportunities that big data offers to prevent the fraudulent and irregular use of eu funds; ### 51. insists that member states make effective use of the fraud prevention tool offered by the arachne database , by submitting timely data and exploiting the opportunities that big data offers to prevent the fraudulent and irregular use of eu funds; calls on the commission to consider making the use of arachne mandatory;


### 52. highlights the role of the member states in the implementation of administrative cooperation agreements , the effectiveness of controls , the enforcement of data collection , and the monitoring of traders’ compliance with the regulatory framework; ### 52. highlights the role and responsibility of the member states in the implementation of administrative cooperation agreements , the effectiveness of controls , the enforcement of data collection , and the monitoring of traders’ compliance with the regulatory framework;


### 57. takes note of the expansion of the role of the anti-fraud coordination services (afcos) in fostering the effectiveness of the various channels for cross-border cooperation between national authorities , in particular for tackling customs fraud; ### deleted


### 58. invites the member states to increase their exchange of information about possible fraudulent companies and transactions through the eurofisc network; ### deleted


### 59. anticipates that the adoption of the ‘omnibus regulation’ will drastically reduce the fraud rates for the agriculture and cohesion policies; ### 59. welcomes the adoption of the ‘omnibus regulation’ and expects that it will reduce the fraud rates for the agriculture and cohesion policies;


### 60. recognises the importance of article 61 of the financial regulation and its redefinition of conflict of interests for all financial actors implementing the eu budget in the various management modes , including at national level; ### 60. recognises the importance of article 61 of the financial regulation 2018/1046 and its enlarged definition redefinition of conflict of interests for all financial actors implementing the eu budget in the various management modes , including at national level;


### 61. welcomes the clear legal basis enabling olaf to access bank account information through the assistance of national competent authorities , following the revision of regulation no 883/2013; ### 61. reiterates its position for the need of a clear legal basis enabling olaf to access bank account information through the assistance of national competent authorities and to deal with vat fraud , expressed with regard to the revision of regulation no 883/2013;


### 62. instructs its president to forward this resolution to the council , the commission , the court of justice of the european union , the european court of auditors , the european anti-fraud office (olaf) and the olaf supervisory committee. ### 62. instructs its president to forward this resolution to the council , the commission , the court of justice of the european union , the european court of auditors , the european anti-fraud office (olaf) , the olaf supervisory committee and the european public prosecutor’s office (eppo).


### 10. questions whether it was necessary , however , to double the number of judges at the general court , a decision which has been openly challenged by former judge franklin dehousse (le jeudi , 30 april 2019) , and by the court of auditors , which noted that , in 2016 , the general court had begun ‘to reduce the significant backlog of cases that had built up’ before that decision even took effect (special report no 14/2017 , ‘performance review of case management at the court of justice of the european union’ , paragraph 90 , p. 45); points out , as the court of auditors did , that , in the interests of the sound management of public funds , ‘[b]y 26 december 2020 , the court of justice must report to the european parliament , the council and the commission on the functioning of the general court , covering [...] the necessity and effectiveness of the increase to 56 judges’ (ibid , footnote 13 , p. 15). ### deleted


### 11. acknowledges the cjeu’s commitment to work towards the implementation of the recommendations of the court of auditors , in particular with regard to proactive case management with adapted timetables according to the nature and complexity of the different cases; recognises the cjeu's careful planning and monitoring to ensure a smooth continuity of judicial activity; notes the average duration of proceedings in 2018 at the court of justice of 15 ,7 months (compared to 16 ,4 months in 2017) and at the general court of 20 months (compared to 20 ,6 months in 2015 and 16 months in 2017); ### 11. acknowledges the cjeu’s commitment to work towards the implementation of the recommendations of the court of auditors , in particular with regard to proactive case management with adapted timetables according to the nature and complexity of the different cases; recognises the cjeu's careful planning and monitoring to ensure a smooth continuity of judicial activity; notes the average duration of proceedings in 2018 at the court of justice of 15 ,7 months (compared to 16 ,4 months in 2017) and at the general court of 20 months (compared to 20 ,6 months in 2015 and 16 months in 2017); encourages the cjeu to continue its efforts to reduce the duration of proceedings whenever possible;


### 13. welcomes the satisfaction expressed by users of the e-curia application which has become compulsory for the exchange of procedural documents between lawyers and the general court as of 1 december 2018; notes that the use of e-curia has not been made compulsory by the court of justice; calls on the court of justice to follow the good example of the general court and consider the compulsory introduction of e-curia; commends that this development has contributed both to the security and the speediness of such exchanges and to the improvement of the environment (less paper) and the reduction of costs linked to the use of postal services; ### 13. welcomes the satisfaction expressed by users of the e-curia application which has become compulsory for the exchange of procedural documents between lawyers and the general court as of 1 december 2018; notes that the use of e-curia has not been made compulsory by the court of justice; calls on the court of justice to follow the good example of the general court and consider the compulsory introduction of e-curia; commends that this development has contributed both to the security and the speediness of such exchanges and to the improvement of the environment (less paper) and the reduction of costs linked to the use of postal services; encourages the cjeu to continue its efforts to achieve widespread digitalisation of all stages of the judicial process;


### 18. welcomes the reform of the general court which brought improvement in reducing the backlog of cases and lowering the average length of proceedings; ### 18. welcomes the reform of the general court which brought improvement in reducing the backlog of cases and lowering the average length of proceedings; notes that in 2018 the general court closed 13% more cases than in 2017 and reduced the number of pending cases by 12%;


### 20. welcomes the cjeu’s commitment to promote work-life balance measures such as the adoption of a decision allowing occasional teleworking in addition to structural teleworking arrangements; notes as well the achievements within it to improve remote access to work applications; ### 20. welcomes the cjeu’s commitment to promote work-life balance measures such as the adoption of a decision allowing occasional teleworking in addition to structural teleworking arrangements; notes as well the achievements within it to improve remote access to work applications; further notes with satisfaction the efforts to protect psycho-psychological health of the staff by providing the support of a psychologist , working part-time;


### 21. calls on the cjeu to publish on an annual basis a table with detailed data on their interinstitutional cooperation agreements with respect to fees , services and related matters; repeats the importance of interinstitutional cooperation through service level agreements for different domains , such as hr , security and it; agrees with the recommendations of the internal audit service to increase the exchange of good practices with other institutions and explore the possibilities of enhanced cooperation for contract preparation and contract management , such as in it matters; ### 21. calls on the cjeu to publish on an annual basis a table with detailed data on their interinstitutional cooperation agreements with respect to fees , services and related matters; repeats the importance of interinstitutional cooperation through service level agreements for different domains , such as hr , security and it; agrees with the recommendations of the internal audit service to increase the exchange of good practices with other institutions and explore the possibilities of enhanced cooperation for contract preparation and contract management , such as in it matters; regrets the lack of information with respect to the parliament’s question related to the cooperation of the cjeu with t he european anti-fraud office (olaf); encourages the cjeu to seek ways to increase its cooperation with olaf;


### 30. welcomes the cjeu’s communication strategy seeking to bring the cjeu closer to the citizens; recognises the cjeu’s evolving budget for communication , being eur 429 000 in 2018 (compared to eur 330 500 in 2013); notes the short animated films available in 23 official languages on the cjeu's youtube channel , viewed by 82 800 in 2018 , its presence on twitter with more than 74 000 followers (compared to 42 000 in 2017) , its outreach events including seminars for journalists and its open days; ### 30. welcomes the cjeu’s communication strategy seeking to bring the cjeu closer to the citizens; recognises the cjeu’s evolving budget for communication , being eur 429 000 in 2018 (compared to eur 330 500 in 2013); notes the short animated films available in 23 official languages on the cjeu's youtube channel , viewed by 82 800 in 2018 , its presence on twitter with more than 74 000 followers (compared to 42 000 in 2017) , its outreach events including seminars for journalists and its open days; further encourages the use of free open-source self-hosted social network platforms having special regards to users data protection;


### 2. stresses that , while making sure that all assignments are carried out in full and within deadline , the authority should carefully adhere to the tasks and the mandate assigned to it by the european parliament and the council; ### 2. stresses that , while making sure that all assignments are carried out in full and within deadline , the authority should adhere to and make full use of the tasks and the mandate assigned to it by the european parliament and the council;


### 3. notes that , as the authority’s workload is increasingly shifting from regulatory tasks to enforcing and applying union law , the authority’s budgetary and personnel resources should be reallocated internally; notes that , according to the court , the authority has not yet accomplished the shift from regulation to supervision; ### 3. notes that , as the authority’s workload is increasingly shifting from regulatory tasks to enforcing and applying union law , the authority’s budgetary and personnel resources should be reallocated internally; notes that , according to the court , the authority should continue its efforts in the shift from regulation to supervision;


### 6. recalls that 100 % of the budgetary surplus has been allocated to the commission whereas member states consider that 60 % thereof should be refunded to them; calls on the commission to resolve that issue. ### deleted


### 1. grants the secretary-general of the committee of the regions discharge in respect of the implementation of the budget of the committee of the regions for the financial year 2018; ### 1. postpones its decision on granting the secretary-general of the committee of the regions discharge in respect of the implementation of the budget of the committee of the regions for the financial year 2018;


### 17. appreciates the committee’s success on social media with 12 658 page likes on facebook in 2018 (compared to 9 013 in 2017) and 3 727 followers on twitter in 2018 (compared to 3 425 in 2017); acknowledges the successful use of the online survey/mobile app 'have your say on europe!' across the union; congratulates the committee with its new website with 101 983 page views in 2018 (compared to 43 748 in 2017); welcomes the open online course (mooc) in january 2018 under the headline “make the most of eu resources for your region or city” with almost 15 000 participants (compared to 8 500 in 2015 and 5 500 in 2016); ### 17. appreciates the committee’s success on social media with 12 658 page likes on facebook in 2018 (compared to 9 013 in 2017) and 3 727 followers on twitter in 2018 (compared to 3 425 in 2017); acknowledges the successful use of the online survey/mobile app 'have your say on europe!' across the union; congratulates the committee with its new website with 101 983 page views in 2018 (compared to 43 748 in 2017); welcomes the open online course (mooc) in january 2018 under the headline “make the most of eu resources for your region or city” with almost 15 000 participants (compared to 8 500 in 2015 and 5 500 in 2016); further encourages the use of free open-sources self-hosted social network platforms , having special regards to users' data protection;


### 20. welcomes all the measures implemented so far to ensure adequate security standards; notes that following the installation of the new equipment for access control the related security standards have reached the same level as the standards of parliament and the commission; ### 20. welcomes all the measures implemented so far to ensure adequate (cyber-)security standards; notes that , following the installation of the new equipment for access control and the it security actions , the related security standards have reached the same level as the standards of parliament and the commission;