### (17) the expected anthropogenic changes to marine and freshwaters environment use though , for instance , planned expansion of offshore energy , potential increase in aquaculture production and the increasing levels of nature protection to meet the eu biodiversity strategy targets will influence greenhouse gas emissions and their sequestration. currently these emissions and removals are not included in the standard reporting tables to the unfccc. subsequently to the adoption of the reporting methodology , the commission will consider reporting on the progress , feasibility of analysis and impact of extending the reporting to marine and freshwater environment based on the latest scientific evidence of these fluxes when carrying out the review in accordance with article 17(2) of this regulation. ### (17) anthropogenic changes to ghg emissions and removals in marine , coastal and freshwaters ecosystems can be significant , and are expected to vary in the future as a result of changes in use through , for instance , planned expansion of offshore energy and maritime infrastructure , potential increase in aquaculture production , including the production of biofuels , bioliquids and biomass , and the increasing levels of nature protection required to meet the eu biodiversity strategy targets. currently these emissions and removals are not included in the standard reporting tables to the unfccc. subsequently to the adoption of the reporting methodology , the commission will consider extending the scope of this regulation to include ghg emissions and removals from the marine , coastal and freshwater ecosystems based on the latest scientific evidence of these fluxes and their causes , and apply specific targets to those , when carrying out the review in accordance with article 17(2) of this regulation.


### commitments of member states to take the necessary measures aiming towards the collective achievement of climate-neutrality in the union by 2035 in the land use , land use change and forestry sector including emissions by the non-co2 agriculture.’; ### commitments of the relevant union institutions and member states to take the necessary measures for enhancing net greenhouse gas removals in the lulucf sector from 2031 and onwards so as to contribute to article 5(1) of the paris agreement and ensure a sustainable and predictable long-term contribution of natural sinks to the union’s climate-neutrality objective by 2050 at the latest and to achieving negative emissions thereafter , as set out in regulation (eu) 2021/1119;


### a union target for net greenhouse gas removals in the land use , land use change and forestry sector for the period from 2026 to 2030; ### a union target for net greenhouse gas removals in the land use , land use change and forestry sector for the period from 2026 to 2030 , including a sub-target for reaching a balance at union level between emissions and removals from cropland , grassland and wetlands by 2030 and achieving negative emissions in those categories thereafter;


### targets for net greenhouse gas removals in the land use , land use change and forestry sector for member states for the period from 2026 to 2030; ### targets for net greenhouse gas removals in the land use , land use change and forestry sector for member states for the period from 2026 to 2030 , including sub-targets concerning cropland , grassland and wetlands;


### commitments of member states to take the necessary measures aiming towards the collective achievement of climate-neutrality in the union by 2035 in the land use , land use change and forestry sector including emissions by the non-co2 agriculture.’; ### deleted


### 2. this regulation also applies to emissions and removals of the greenhouse gases listed in section a of annex i , reported pursuant to article 26(4) of regulation (eu) 2018/1999 and occurring on the territories of member states in the period from 2026 to 2030 , in any of the following land reporting categories and/or sectors: ### 2. this regulation also applies to emissions and removals of the greenhouse gases listed in section a of annex i , reported pursuant to article 26(4) of regulation (eu) 2018/1999 and occurring on the territories of member states in the period from 2026 onwards , in any of the following land reporting categories and/or sectors:


### 3. this regulation also applies to emissions and removals of the greenhouse gases listed in section a of annex i , reported pursuant to article 26(4) of regulation (eu) 2018/1999 and occurring on the territories of member states from 2031 and onwards , in any of the land categories listed in paragraph 2 , points (a) to (j) and in any of the following sectors: ### deleted


### 2. the 2030 union target for net greenhouse gas removals is 310 million tonnes co2 equivalent as a sum of the member states targets established in accordance with paragraph 3 of this article , and shall be based on the average of its greenhouse gas inventory data for the years 2016 , 2017 and 2018. ### 2. the 2030 union target for net greenhouse gas removals is at least 490 million tonnes co2 equivalent as a sum of the member states targets established in accordance with paragraph 3 of this article , and shall be based on the average of its greenhouse gas inventory data for the years 2016 , 2017 and 2018. to contribute to that target , emissions and removals of greenhouse gases from cropland , grassland and wetlands shall be balanced at union level by 2030 , and reach negative levels thereafter.


### 3. the commission shall adopt implementing acts setting out the annual targets based on the linear trajectory for net greenhouse gas removals for each member state , for each year in the period from 2026 to 2029 in terms of tonnes co2 equivalent. these national trajectories shall be based on the average greenhouse gas inventory data for the years 2021 , 2022 and 2023 , reported by each member state. the value of the 310 million tonnes co2 equivalent net removals as a sum of the targets for member states set out in annex iia may be subject to a technical correction due to a change of methodology by member states. the method for determination of the technical correction to be added to the targets of the member states , shall be set out in these implementing acts. for the purpose of those implementing acts , the commission shall carry out a comprehensive review of the most recent national inventory data for the years 2021 , 2022 and 2023 submitted by member states pursuant to article 26(4) of regulation (eu) 2018/1999. ### 3. the commission shall adopt delegated acts in accordance with article 16 to supplement this regulation by setting out the annual targets for the lulucf sector , including annual sub-targets for cropland , grassland and wetlands , based on the linear trajectory for net greenhouse gas removals for each member state , for each year in the period from 2026 to 2029 in terms of tonnes co2 equivalent. these national trajectories shall be based on the average greenhouse gas inventory data for the years 2021 , 2022 and 2023 , reported by each member state. the value of the at least 490 million tonnes co2 equivalent net removals as a sum of the targets for member states set out in annex iia may be subject to a technical correction due to a change of methodology by member states , subject to independent expert review confirming the necessity and proportionality of the technical correction based on the improved accuracy of the data monitored and reported. the method for determination of the technical correction to be added to the targets of the member states and for the independent expert review shall be set out in these delegated acts. for the purpose of those delegated acts , the commission shall carry out a comprehensive review of the most recent national inventory data for the years 2021 , 2022 and 2023 submitted by member states pursuant to article 26(4) of regulation (eu) 2018/1999.


### 4. the union-wide greenhouse gas emissions in the sectors set out in article 2(3) , points (a) to (j) , shall aim to be net zero by 2035 and the union shall achieve negative emissions thereafter. the union and the member states shall take the necessary measures to enable the collective achievement of the target for 2035. ### 4. the union-wide greenhouse gas emissions in the sectors set out in article 2(3) , points (a) to (j) , shall aim to be net zero by 2035 and the union shall achieve negative emissions thereafter with increasing targets for 2040 , 2045 and 2050 , in order to respect the trajectory to 2050 , in line with the paris climate treaty commitments. the union and the member states shall take the necessary measures for each sector to enable the individual and collective achievement of the targets for 2035 , 2040 , 2045 and 2050 , while ensuring balanced achievement of the union’s treaty objectives enshrined in articles 11 , 39 , 191 , 192 and 193 of the tfeu and prioritising reductions in direct and indirect fossil fuel dependencies.


### the 2030 union target for net greenhouse gas removals is 310 million tonnes co2 equivalent as a sum of the member states targets established in accordance with paragraph 3 of this article , and shall be based on the average of its greenhouse gas inventory data for the years 2016 , 2017 and 2018. ### the 2030 union target for net greenhouse gas removals is at least 490 million tonnes co2 equivalent as a sum of the member states targets established in accordance with paragraph 3 of this article , and shall be based on the average of its greenhouse gas inventory data for the years 2016 , 2017 and 2018. to contribute to that target , emissions and removals of greenhouse gases from cropland , grassland and wetlands shall be balanced at union level by 2030 , and reach negative levels thereafter.


### the commission shall adopt implementing acts setting out the annual targets based on the linear trajectory for net greenhouse gas removals for each member state , for each year in the period from 2026 to 2029 in terms of tonnes co2 equivalent. these national trajectories shall be based on the average greenhouse gas inventory data for the years 2021 , 2022 and 2023 , reported by each member state. the value of the 310 million tonnes co2 equivalent net removals as a sum of the targets for member states set out in annex iia may be subject to a technical correction due to a change of methodology by member states. the method for determination of the technical correction to be added to the targets of the member states , shall be set out in these implementing acts. for the purpose of those implementing acts , the commission shall carry out a comprehensive review of the most recent national inventory data for the years 2021 , 2022 and 2023 submitted by member states pursuant to article 26(4) of regulation (eu) 2018/1999. ### the commission shall adopt delegated acts in accordance with article 16 to supplement this regulation by setting out the annual targets for the lulucf sector , including annual sub-targets for cropland , grassland and wetlands , based on the linear trajectory for net greenhouse gas removals for each member state , for each year in the period from 2026 to 2029 in terms of tonnes co2 equivalent. these national trajectories shall be based on the average greenhouse gas inventory data for the years 2021 , 2022 and 2023 , reported by each member state. the value of the at least 490 million tonnes co2 equivalent net removals as a sum of the targets for member states set out in annex iia may be subject to a technical correction due to a change of methodology by member states , subject to independent expert review confirming the necessity and proportionality of the technical correction based on the improved accuracy of the data monitored and reported. the method for determination of the technical correction to be added to the targets of the member states and for the independent expert review shall be set out in these delegated acts. for the purpose of those delegated acts , the commission shall carry out a comprehensive review of the most recent national inventory data for the years 2021 , 2022 and 2023 submitted by member states pursuant to article26(4) of regulation (eu) 2018/1999.


### those implementing acts shall be adopted in accordance with the examination procedure referred to in article 16a. ### deleted


### 4. the union-wide greenhouse gas emissions in the sectors set out in article 2(3) , points (a) to (j) , shall aim to be net zero by 2035 and the union shall achieve negative emissions thereafter. the union and the member states shall take the necessary measures to enable the collective achievement of the target for 2035. ### deleted


### paragraph 2 is replaced by the following: ### deleted


### the member state has included in its strategy submitted in accordance with article 15 of regulation (eu) 2018/1999 ongoing or planned specific measures to ensure the conservation or enhancement , as appropriate , of forest sinks and reservoirs; and ### the member state has included in its strategy submitted in accordance with article 15 of regulation (eu) 2018/1999 ongoing or planned specific measures to ensure the conservation or enhancement , as appropriate , of forest sinks and reservoirs; in a way that contributes to enhancing biodiversity , and to reduce the vulnerability of the land to natural disturbances; and


### 1. a land use flexibility mechanism corresponding to a quantity of up to 178 million tonnes of co2 equivalent shall be established in the union registry established pursuant to article 40 of regulation (eu) no 2018/1999 , subject to the fulfilment of the union target referred to in article 4(2). the flexibility mechanism shall be available in addition to the flexibilities provided for in article 12. ### 1. a natural disturbances solidarity mechanism corresponding to a quantity of up to 89 million tonnes of co2 equivalent shall be established in the union registry established pursuant to article 40 of regulation (eu) no 2018/1999 , subject to the fulfilment of the union target referred to in article 4(2). the natural disturbances solidarity mechanism shall be available in addition to the flexibilities provided for in article 12.


### the difference in the union between the annual sum of all greenhouse gas emissions and removals on its territory and in all of the land reporting categories referred to in article 2(2) , points (a) to (j) , and the union target [of 310 million tonnes co2 equivalent of net removals] is negative , in the period from 2026 to 2030. ### the difference in the union between the annual sum of all greenhouse gas emissions and removals on its territory and in all of the land reporting categories referred to in article 2(2) , points (a) to (j) , and the union target [of 490 million tonnes co2 equivalent of net removals] is negative , in the period from 2026 to 2030.


### land use flexibility mechanism for the period 2026 to 2030 ### natural disturbances solidarity mechanism for the period 2026 to 2030


### 1. a land use flexibility mechanism corresponding to a quantity of up to 178 million tonnes of co2 equivalent shall be established in the union registry established pursuant to article 40 of regulation (eu) no 2018/1999 , subject to the fulfilment of the union target referred to in article 4(2). the flexibility mechanism shall be available in addition to the flexibilities provided for in article 12. ### 1. a natural disturbances solidarity mechanism corresponding to a quantity of up to 89 million tonnes of co2 equivalent shall be established in the union registry established pursuant to article 40 of regulation (eu) no 2018/1999 , subject to the fulfilment of the union target referred to in article 4(2). the natural disturbances mechanism shall be available in addition to the flexibilities provided for in article 12.


### where , in the period from 2026 to 2030 , the result of the calculation referred to in paragraph 2 is positive , the member state concerned shall be entitled to compensate the excess emissions provided that the following conditions are fulfilled: ### where , in the period from 2026 to 2030 , the result of the calculation referred to in paragraph 2 is positive , the member state may use the natural disturbances solidarity mechanism set out in this article provided that the following conditions are fulfilled:


### the difference in the union between the annual sum of all greenhouse gas emissions and removals on its territory and in all of the land reporting categories referred to in article 2(2) , points (a) to (j) , and the union target [of 310 million tonnes co2 equivalent of net removals] is negative , in the period from 2026 to 2030. ### the difference in the union between the annual sum of all greenhouse gas emissions and removals on its territory and in all of the land reporting categories referred to in article 2(2) , points (a) to (j) , and the union target of at least 490 million tonnes co2 equivalent of net removals is negative , in the period from 2026 to 2030.


### when assessing whether , within the union , total emissions exceed total removals as referred to in the first subparagraph , point (c) , the commission shall determine whether to include 20% of net removals not banked by member states from the period from 2021 to 2025 on the basis of the impact of natural disturbances and applying information submitted by member states in accordance with paragraph 5 of this article. the commission shall in that assessment also ensure that double counting is avoided by member states , in particular in the exercise of the flexibilities set out in article 12 of this regulation and article 7(1) of regulation (eu) 2018/842. ### in case the demand for compensation exceeds the amount of 89 million tonnes of co2 equivalent available under the natural disturbances solidarity mechanism , the compensation shall be distributed proportionally among the member states concerned.


### 5. member states shall submit evidence to the commission concerning the impact of natural disturbances calculated pursuant to annex vi , in order to be eligible for compensation of remaining sinks accounted for as emissions against the target of a member state concerned set out in annex iia , up to the full amount of unused compensation by other member states set out in annex vii for the period from 2026 to 2030. in case the demand for compensation exceeds the amount of unused compensation available , the compensation shall be distributed proportionally among the member states concerned. ### deleted


### if the reviewed greenhouse gas emissions and removals of a member state in 2032 exceed the annual targets of that member state for any specific year of the period 2026 to 2030 , taking into account the flexibilities used pursuant to articles 12 and 13b , the following measure shall apply: ### if , as a result of the comprehensive review carried out by the commission in 2032 pursuant to article 14(2) , the commission finds that the reviewed greenhouse gas emissions and removals of a member state in 2032 exceed the annual targets of that member state for any specific year of the period 2026 to 2030 , taking into account the flexibilities used pursuant to articles 12 and 13b , the following measures shall apply:


### an amount equal to the amount in tonnes of co2 equivalent of the excess greenhouse gas net emissions , multiplied by a factor of 1 ,08 , shall be added to the greenhouse gas emission figure reported by that member state in the following year , in accordance with the measures adopted pursuant to article 15.; ### an amount equal to the amount in tonnes of co2 equivalent of the excess greenhouse gas net emissions , multiplied by a factor of 1 ,08 , shall be added to the greenhouse gas emission figure reported by that member state in the following year , in accordance with the measures adopted pursuant to article 15.;


### following the report , the commission shall make legislative proposals where it deems it appropriate. in particular , the proposals shall set out annual targets and governance aiming towards the 2035 climate-neutrality target as laid down in article 4(4) , additional union policies and measures , and a post-2035 framework , including in the scope of the regulation greenhouse gas emissions and removals from additional sectors , such as the marine and freshwater environment.; ### following the report , the commission shall make legislative proposals where it deems it appropriate. in particular , the proposals shall set out additional union policies and measures based on robust scientific methodologies to achieve the post-2030 lulucf targets referred to in article 4(3) , and extend the scope of this regulation to include greenhouse gas emissions and removals from the marine , coastal and freshwater ecosystems , and to set additional net removals targets for those ecosystems.;


### the commission shall submit a report to the european parliament and to the council , no later than six months after […] global stocktake agreed under article 14 of the paris agreement , on the operation of this regulation , including , where relevant , an assessment of the impacts of the flexibilities referred to in article 11 , as well as on the contribution of this regulation to the union’s overall 2030 greenhouse gas emission reduction target and its contribution to the goals of the paris agreement , in particular with regard to the need for additional union policies and measures , in view of the necessary increase in greenhouse gas emissions reductions and removals in the union. ### the commission shall submit a report to the european parliament and to the council , no later than six months after each global stocktake agreed under article 14 of the paris agreement , on the operation of this regulation , including an assessment of the impacts of the flexibilities referred to in article 11 on the necessary increase in greenhouse gas emissions reductions and removals in the union , as well as on the contribution of this regulation to the union’s climate neutrality objective and intermediary climate targets set out in regulation (eu) 2021/1119 , to the goals of the paris agreement. the report shall assess in particular the need for additional union policies and measures , in particular taking into account any future improvement of the monitoring , data collection and reporting system concerning forests in the union as announced under the new eu forest strategy for 2030 , and in view of the necessary increase in greenhouse gas emissions reductions and removals in the union. the report shall take into account the best available and most recent scientific evidence , including the latest reports of the ipcc , ipbes and of the european scientific advisory board on climate change referred to in article 3 of regulation (eu) 2021/1119.


### following the report , the commission shall make legislative proposals where it deems it appropriate. in particular , the proposals shall set out annual targets and governance aiming towards the 2035 climate-neutrality target as laid down in article 4(4) , additional union policies and measures , and a post-2035 framework , including in the scope of the regulation greenhouse gas emissions and removals from additional sectors , such as the marine and freshwater environment.; ### following the report , the commission shall make legislative proposals where it deems it appropriate. in particular , the proposals shall set out additional union policies and measures to achieve the post-2030 lulucf targets referred to in article 4(3) , and extend the scope of this regulation to include greenhouse gas emissions and removals from the marine , coastal and freshwater ecosystems , based on robust scientific methodologies , and to set additional net removals targets for those ecosystems.


### the member state’s commitments and national targets for net greenhouse gas removals pursuant to article 4(1) and (2) of regulation (eu) 2018/841 and its contributions aim towards reaching the union objective of reducing greenhouse gas emissions to net zero by 2035 and achieving negative emissions thereafter pursuant to article 4(4) of that regulation;; ### the member state’s commitments and national targets for net greenhouse gas removals pursuant to article 4 of regulation (eu) 2018/841;


### member state ### value of the net greenhouse gas emissions reduction in kt of co2 equivalent in 2030


### (3) the union committed to reducing the union’s economy-wide net greenhouse gas emissions by at least 55 % below 1990 levels by 2030 in the updated nationally determined reduction commitment submitted to the unfccc secretariat on 17 december 202029 . ### deleted


### (12) discontinuing the current accounting rules after 2025 creates a need for alternative provisions for natural disturbances such as fire , pest , and storms , in order to address uncertainties due to natural processes or as a result of climate change in the land use , land use change and forestry sector. a flexibility mechanism linked to natural disturbances should be available to member states in 2032 , provided that they have exhausted all other flexibilities at their disposal , put in place appropriate measures to reduce the vulnerability of their land to such disturbances and that the achievement by the union of the 2030 target for the land use , land use change and forestry sector is completed. ### (12) discontinuing the current accounting rules after 2025 creates a need for alternative provisions for natural disturbances such as fire , pest , and storms , in order to address uncertainties as a result of climate change in the land use , land use change and forestry sector. a flexibility mechanism linked to natural disturbances should be available to member states in 2032 , provided that they have exhausted all other flexibilities at their disposal and have demonstrated that the remaining surplus is directly linked to the impact of natural disturbances , put in place appropriate measures to enhance natural carbon sinks in a way that contributes to enhancing biodiversity , reduced the vulnerability of their land to such disturbances , and that the achievement by the union of the 2030 target for the land use , land use change and forestry sector is completed.


### (14) in order to ensure uniform conditions for the implementation of the provisions of regulation (eu) 2018/841 concerning the setting out of the annual target allocations for member states , implementing powers should be conferred on the commission. those powers should be exercised in accordance with regulation (eu) no 182/2011 of the european parliament and of the council37 . ### (14) in order to specify the requirements set out in this regulation , the power to adopt acts in accordance with article 290 of the treaty on the functioning of the european union should be delegated to the commission to supplement this regulation in respect of setting out annual target allocations for member states for the lulucf sector as well as the method for determination of the technical correction to be added to the targets of the member states and for the independent expert review , specifying common rules and methodologies to ensure that measures taken to meet the member states national targets do not significantly harm other union environmental objectives , specifying common criteria for the selection of projects to support land managers implementing ecosystem-based approaches in forests and agricultural land , and setting out the means for collecting excess premiums. it is of particular importance that the commission carry out appropriate consultations during its preparatory work , including at expert level , and that those consultations be conducted in accordance with the principles laid down in the interinstitutional agreement on better law-making of 13 april 201636a. in particular , to ensure equal participation in the preparation of delegated acts , the european parliament and the council receive all documents at the same time as member states' experts , and their experts systematically have access to meetings of commission expert groups dealing with the preparation of delegated acts.


### the title is replaced by the following: ### deleted


### finland included in its strategy submitted in accordance with article 15 of regulation (eu) 2018/1999 ongoing or planned specific measures to ensure the conservation or enhancement , as appropriate , of forest sinks and reservoirs; ### finland included in its strategy submitted in accordance with article 15 of regulation (eu) 2018/1999 ongoing or planned specific measures to ensure the conservation or enhancement , as appropriate , of forest sinks and reservoirs in a way that contributes to enhancing biodiversity , and to reduce the vulnerability of the land to natural disturbances;


### (17) the following article 16a is inserted: ### deleted


### d. whereas the outermost regions have great potential to develop key sectors such as ecotourism; ### d. whereas the outermost regions have great potential to develop key sectors such as eco- and soft tourism and particularly renewable energy , especially in the field of transport;


### 2. points out that , taking into account the dependence of the outermost regions on air connections , flights from those regions to the mainland of their respective member states should be exempt from the eu emissions trading system until 2030 , and calls on the commission to take into account the regions’ specific characteristics in the revision of all relevant legal acts; ### 2. emphasises the crucial importance of air and maritime connections for outermost regions , and calls on the commission to take into account the regions’ specific characteristics in the revision of all relevant legal acts;


### 2. underlines the key role of cohesion policy in unlocking ors’ potential and offsetting the impact of their permanent constraints; stresses the need to better account for ors’ specific features in cohesion fund programming , while ensuring they can fully benefit from provisions enabling greater flexibility , namely higher co-financing rates and access to pre-financing; stresses the need to factor ors’ specific circumstances fully in to delivery of the green deal and to tap into their potential to achieve self-sufficiency from renewables by providing adequate support; ### 2. underlines the key role of cohesion policy in unlocking ors’ potential and offsetting the impact of their permanent constraints; stresses the need to better account for ors’ specific features in cohesion fund programming , while ensuring they can fully benefit from provisions enabling greater flexibility , namely higher co-financing rates and access to pre-financing; stresses the need to factor ors’ specific circumstances fully in to delivery of the green deal and to tap into their potential to achieve self-sufficiency from full renewable energy , as well as local and sustainable agriculture , by providing adequate and reinforced support; reiterates the potential of the ors for the development of innovative pilot projects on renewable energies;


### 4. encourages the commission to support investments in tourism , to ensure eu funding for its recovery and sustainable development and to provide the sector with information on funding opportunities; ### 4. encourages the commission to support investments in sustainable tourism , including longer stay-tourism , to ensure eu funding for its recovery and sustainable development and to provide a comprehensive guide mapping all available funding opportunities;


### 4. highlights the success of the programme of options specifically relating to remoteness and insularity (posei) and calls on the commission to replicate this instrument for other sectors , such as transport , in the post-2027 mff; reiterates the importance of increasing allocations for posei agriculture in the future; ### 4. highlights the success of the programme of options specifically relating to remoteness and insularity (posei) and calls on the commission to replicate this instrument for other sectors , such as transport , in the post-2027 mff; reiterates the importance of maintaining adequate allocations for posei agriculture in the future to specifically fund sustainable agriculture and adaptation to climate change , transitioning away from practices that drive land and ecosystem degradation;


### (1) over the past decades , air transport has played a crucial role in the union's economy and in the everyday lives of union citizens , as one of the best performing and most dynamic sectors of the union economy. it has been a strong driver for economic growth , jobs , trade and tourism , as well as for connectivity and mobility for businesses and citizens alike , particularly within the union aviation internal market. growth in air transport services has significantly contributed to improving connectivity within the union and with third countries , and has been a significant enabler of the union economy. ### (1) over the past decades , air transport has played an important role in the union's economy. it has been a strong driver for economic growth , jobs , trade and tourism , as well as for connectivity and mobility for businesses and citizens alike , particularly within the union aviation internal market. growth in air transport services has significantly contributed to improving connectivity within the union and with third countries , and has been a significant enabler of the union economy. however , a consistent failure to seriously address the environmental impact of the sector has meant that this growth has created a concomitant increase in greenhouse gas emissions , in the impact of the non-co2 effects of aviation , and in air and noise pollution. this has led to a near-total dependence on fossil fuels and means the sector will struggle to develop a zero-emissions future without determined , ambitious , and immediate regulatory action.


### (1) over the past decades , air transport has played a crucial role in the union's economy and in the everyday lives of union citizens , as one of the best performing and most dynamic sectors of the union economy. it has been a strong driver for economic growth , jobs , trade and tourism , as well as for connectivity and mobility for businesses and citizens alike , particularly within the union aviation internal market. growth in air transport services has significantly contributed to improving connectivity within the union and with third countries , and has been a significant enabler of the union economy. ### (1) over the past decades , air transport has played an important role in the union's economy , as one of the best performing and most dynamic sectors of the union economy. it has been a driver for economic growth , jobs , trade and tourism , as well as for connectivity and mobility for businesses and citizens alike , particularly within the union aviation internal market. growth in air transport services has significantly contributed to improving connectivity within the union and with third countries , and has been an enabler of the union economy. however , such growth has created a concomitant increase in emissions due to a consistent failure by regulators to adopt measures to decouple growth in passengers from growth in fossil fuel consumption. subsidies such as tax exemptions and aircraft production grants have created a scenario where the sector will struggle to develop a zero-emissions future without determined regulatory action.


### (2) from 2020 , air transport has been one of the hardest hit sector by the covid-19 crisis. with the perspective of an end to the pandemic in sight , it is expected that air traffic will gradually resume in the coming years and recover to its pre-crisis levels. at the same time , emissions from the sector have been increasing since 1990 and the trend of increasing emissions could return as we overcome the pandemic. therefore , it is necessary to prepare for the future and make the necessary adjustments ensuring a well-functioning air transport market that contributes to achieving the union’s climate goals , with high levels of connectivity , safety and security. ### (2) from 2020 , air transport has been one of the hardest hit sector by the covid-19 crisis. with the perspective of an end to the pandemic in sight , it is expected that air traffic will gradually resume in the coming years and recover to its pre-crisis levels. at the same time , emissions from the sector have been increasing since 1990 and the trend of increasing emissions could return as we overcome the pandemic. under current trends and adopted policies , i.e. without further union level intervention , aviation is projected to remain almost entirely reliant on fossil jet fuel by 2050 and the union co2 emissions from the aviation sector are projected to increase by 17% by 2030 and slightly more than 20% by 2050 , relative to 20152a , far away from the union’s targets of reducing its greenhouse gas emissions by at least 55% by 2030 and reaching net-zero greenhouse gas emissions by 2050 at the latest. the exclusive reliance on fossil fuels is a result of decades of regulatory and corporation inaction to develop sustainable alternative fuels and technologies. therefore , it is necessary to prepare for the future and make the necessary adjustments ensuring a well-functioning transport sector , including air transport that contributes fully to achieving the union’s climate goals.


### (3) the functioning of the union air transport sector is determined by its cross-border nature across the union , and by its global dimension. the aviation internal market is one of the most integrated sectors in the union , governed by uniform rules on market access and operating conditions. the air transport external policy is governed by rules established at global level at the international civil aviation organisation (icao) , as well as by comprehensive multilateral or bilateral agreements between the union or its member states , and third countries. ### (3) the functioning of the union air transport sector is determined by its cross-border nature across the union , and by its global dimension. the aviation internal market is one of the most integrated sectors in the union , governed by uniform rules on market access and operating conditions. the air transport external policy needs to take into account the processes established at global level at the international civil aviation organisation (icao) , and by comprehensive multilateral or bilateral agreements between the union or its member states , and third countries.


### (4) the air transport market is subject to strong competition between economic actors across the union , for which a level playing field is indispensable. the stability and prosperity of the air transport market and its economic actors relies on a clear and harmonised policy framework where aircraft operators , airports and other aviation actors can operate on the basis of equal opportunities. where market distortions occur , they risk putting aircraft operators or airports at a disadvantage with internal or external competitors. in turn , this can result in a loss of competitiveness of the air transport industry , and a loss of air connectivity for citizens and businesses. ### (4) the air transport market is subject to strong competition between economic actors across the union , for which a level playing field is indispensable. the stability and prosperity of the air transport market and its economic actors relies on a clear and harmonised policy framework where aircraft operators , airports and other aviation actors can operate on the basis of equal rules and opportunities. where market distortions occur , they risk putting aircraft operators or airports at a disadvantage with internal or external competitors. in turn , this can result in a loss of competitiveness of the air transport industry , and a loss of air connectivity for citizens and businesses. however , the threat to the industry from potential and unquantifiable market distortions is far outweighed by the threat to the industry caused by climate change and the industry’s current exclusive reliance on fossil jet fuel.


### (6) a key objective of the common transport policy is sustainable development. this requires an integrated approach aimed at ensuring both the effective functioning of union transport systems and protection of the environment. sustainable development of air transport requires the introduction of measures aimed at reducing the carbon emissions from aircraft flying from union airports. such measures should contribute to meeting the union’s climate objectives by 2030 and 2050. ### (6) a key objective of the common transport policy is sustainable development. this requires an integrated approach aimed at ensuring both the effective functioning of union transport systems and protection of the environment. sustainable development of air transport requires the introduction of measures aimed at reducing both carbon and non-co2 emissions from aircraft flying from union airports and the development of effective economic instruments that ensure the true cost of emissions from the sector is fully internalised. such measures should contribute to meeting the union’s climate objectives by 2030 and 2050.


### (7) the communication on a sustainable and smart mobility strategy10 adopted by the commission in december 2020 sets a course of action for the eu transport system to achieve its green and digital transformation and become more resilient. the decarbonisation of the air transport sector is a necessary and challenging process , especially in the short term. technological advancements , pursued in european and national research and innovation aviation programmes have contributed to important emission reductions in the past decades. however , the global growth of air traffic has outpaced the sector’s emissions reductions. whereas new technologies are expected to help reducing short-haul aviation’s reliance on fossil energy in the next decades , sustainable aviation fuels offer the only solution for significant decarbonisation of all flight ranges , already in the short term. however , this potential is currently largely untapped. ### (7) the communication on a sustainable and smart mobility strategy10 adopted by the commission in december 2020 sets a course of action for the eu transport system to achieve its green and digital transformation and become more resilient. to achieve climate neutrality , the european green deal sets out the need to reduce transport emissions by 90% by 2050 , compared to 1990 levels ; however , technological breakthroughs , the application of the energy efficiency first principle , remote work , modal shift , including towards walking and cycling , the growth of sharing economy models , and the increased use of public transport can make a 100% decarbonisation of the transport sector possible. the reduction of co2 and non-co2 emissions of the air transport sector is a necessary and challenging process , especially in the short term. technological advancements , pursued in european and national research and innovation aviation programmes have contributed to important emission reductions in the past decades. however , the global growth of air traffic has outpaced the sector’s emissions reductions. whereas new technologies are expected to help reducing aviation’s reliance on fossil energy as from the next decade , sustainable advanced biofuels or synthetic fuels could offer a promising solution for moderating emissions of all flight ranges , already in the short term. however , this potential is currently largely untapped


### (8) sustainable aviation fuels are liquid , drop-in fuels , fully fungible with conventional aviation fuel and compatible with existing aircraft engines. several production pathways of sustainable aviation fuels have been certified at global level for use in civil or military aviation. sustainable aviation fuels are technologically ready to play an important role in reducing emissions from air transport already in the very short term. they are expected to account for a major part of the aviation fuel mix in the medium and long term. further , with the support of appropriate international fuel standards , sustainable aviation fuels might contribute to lowering the aromatic content of the final fuel used by an operator , thus helping to reduce other non-co2 emissions. other alternatives to power aircraft , such as electricity or liquid hydrogen are expected to progressively contribute to the decarbonisation of air transport , beginning with short-haul flights. ### (8) for the purpose of this regulation , the definition of sustainable aviation fuels (saf) should also extend to renewable liquid and gaseous fuels of non-biological origin , including hydrogen , and to electricity from renewable sources. this will enable energy sources for new propulsion pathways such as renewable hydrogen and electricity to count towards the saf mandate , thus creating incentives for technological and industrial innovation in the union. sustainable aviation fuels are therefore renewable alternative fuels to power aircrafts that can replace fossil aviation fuels. they are expected to substitute fully these fossil fuels by 2040 at the latest. while renewable electricity or renewable hydrogen powered aircrafts are expected to be commercially available in the medium term , drop-in alternative fuels , fully fungible with conventional aviation fuel and compatible with existing aircraft engines are already accessible. certain drop-in fuels , such as in particular those using the hydro processed esters and fatty acids (hefa) processing technology , are completely mature and use waste lipid feedstocks with a more efficient use in the maritime sector. in order to avoid additional carbon emissions in the union transport system as a whole and direct investment towards developing technologies using more abundant feedstocks , the contribution of saf from hefa should be limited across parts a and b of annex ix. several production pathways of sustainable drop-in aviation fuels have been certified at global level for use in civil or military aviation. sustainable drop-in aviation fuels are technologically ready to play a role in reducing emissions from air transport already in the very short term. they are expected to account for a major part of the aviation fuel mix in the medium term and for all aviation fuel in the long term. further , with the support of appropriate international fuel standards , sustainable aviation fuels might contribute to lowering the aromatic content of the final fuel used by an operator , thus helping to reduce other non-co2emissions. to accompany the market uptake of sustainable aviation fuels , icao and easa should engage in the fast adaptation and development of fuel and engine certification , in particular for engines compatible with high shares of or 100% drop-in alternative fuels , and for engines propelled by hydrogen and electricity.


### (10) at global level , sustainable aviation fuels are regulated at icao. in particular , icao establishes detailed requirements on the sustainability , traceability and accounting of sustainable aviation fuels for use on flights covered by the carbon offsetting and reduction scheme for international aviation (corsia). while incentives are set in corsia and sustainable aviation fuels are considered an integral pillar of the work on the feasibility of a long-term aspiration goal for international aviation , there is currently no mandatory scheme on the use of sustainable aviation fuels for international flights. comprehensive multilateral or bilateral air transport agreements between the eu or its member states , and third countries generally include provisions on environmental protection. however , for the time being , such provisions do not impose on contracting parties any binding requirements on the use of sustainable aviation fuels. ### (10) at global level , countries diplomatically engage on certification pathways and other sustainable aviation fuels (saf) requirements and objectives through icao. these include the sustainability criteria which the icao council recently adopted (2021) for saf to be eligible for consideration under the carbon offsetting and reduction scheme for international aviation (corsia). while incentives are set in corsia and sustainable aviation fuels are considered an integral pillar of the work on the feasibility of a long-term aspiration goal for international aviation , there is currently no mandatory scheme on the use of sustainable aviation fuels for international flights. comprehensive multilateral or bilateral air transport agreements between the eu or its member states , and third countries generally include provisions on environmental protection. however , for the time being , such provisions do not impose on contracting parties any binding requirements on the use of sustainable aviation fuels.


### (15) the present regulation should apply to aircraft engaged in civil aviation , carrying out commercial air transport flights. it should not apply to aircraft such as military aircraft and aircraft engaged in operations for humanitarian , search , rescue , disaster relief or medical purposes , as well as customs , police and fire-fighting operations. indeed , flights operated in such circumstances are of exceptional nature and as such cannot always be planned in the same way as regular flights. due to the nature of their operations , they may not always be in a position to fulfil obligations under this regulation , as it may represent unnecessary burden. in order to cater for a level playing field across the eu aviation single market , this regulation should cover the largest possible share of commercial air traffic operated from airports located on eu territory. at the same time , in order to safeguard air connectivity for the benefits of eu citizens , businesses and regions , it is important to avoid imposing undue burden on air transport operations at small airports. a threshold of yearly passenger air traffic and freight traffic should be defined , below which airports would not be covered by this regulation; however , the scope of the regulation should cover at least 95% of total traffic departing from airports in the union. for the same reasons , a threshold should be defined to exempt aircraft operators accountable for a very low number of departures from airports located on eu territory. ### (15) the present regulation should apply to aircraft engaged in civil aviation , carrying out commercial air transport flights , to business aviation , to pleasure flights and to military aircraft , carrying troops or military equipment or supplies. it should not apply to aircraft engaged in operations for humanitarian , search , rescue , disaster relief or medical purposes , as well as customs , police and fire-fighting operations. indeed , flights operated in such circumstances are of exceptional nature and as such cannot always be planned in the same way as regular flights. due to the nature of their operations , they may not always be in a position to fulfil obligations under this regulation , as it may represent unnecessary burden. in order to create a level playing field across the eu aviation single market and to support the development of a well-spread sustainable aviation fuels infrastructure , this regulation should cover all traffic departing from airports in the union. a temporary exemption for small airports and/or airports located in outermost regions would bear the risk of fostering the development of saf production , blending and supply infrastructure only next to other airports , leading to a missed opportunity of economic development for the regions of the exempted airports and leading to the practical impossibility of ever lifting the exemption for such airports. a threshold should be defined to exempt aircraft operators accountable for a very low number of departures from airports located on eu territory.


### (22) airports covered by this regulation should ensure that all the necessary infrastructure is provided for delivery , storage and refuelling of sustainable aviation fuel , so as not to constitute an obstacle with respect to the uptake of such sustainable aviation fuel. if necessary , the agency should be able to require a union airport to provide information on the infrastructure available allowing for seamless distribution and refuelling of aircraft operators with sustainable aviation fuels. the role of the agency should allow airports and airlines to have a common focal point , in the event where technical clarification is necessary on the availability of fuel infrastructure. ### (22) airports covered by this regulation should ensure that all the necessary infrastructure is provided for delivery , storage and refuelling of sustainable aviation fuel , so as not to constitute an obstacle with respect to the uptake of such sustainable aviation fuel. this obligation should include providing electric powering and recharging infrastructure capacity and hydrogen refuelling infrastructure capacity , commensurate with the uptake of electric aircraft and renewable hydrogen propelled aircraft. if necessary , the agency should be able to require a union airport to provide information on the infrastructure available allowing for seamless distribution and refuelling of aircraft operators with sustainable aviation fuels. the role of the agency should allow airports and airlines to have a common focal point , in the event where technical clarification is necessary on the availability of fuel infrastructure.


### (29) the penalties for the suppliers who fail to meet the targets set in this regulation should be complemented by the obligation to supply the market with the shortfall of meeting the quota in the subsequent year; ### (29) the revenues generated from the payment of penalties should be used to promote the distribution and use of sustainable aviation fuels and related new technologies in the aviation sector and help aviation operators to meet their climate and environmental goals. for this purpose these revenues should be allocated to the innovation fund referred to in article 10a (8) of directive 2003/87/ec. the penalties for the suppliers who fail to meet the targets set in this regulation should be complemented by the obligation to supply the market with the shortfall of meeting the quota in the subsequent year;


### — ‘union airport’ means an airport as defined in article 2(2) of directive 2009/12/ec of the european parliament and of the council13 , where passenger traffic was higher than 1 million passengers or where the freight traffic was higher than 100000 tons in the reporting period , and is not situated in an outermost region , as listed in article 349 of the treaty on the functioning of the european union; ### — ‘union airport’ means a civil or military airport as defined in article 2(1) of directive 2009/12/ec of the european parliament and of the council13;


### — ‘aircraft operator’ means a person that operated at least 729 commercial air transport flights departing from union airports in the reporting period or , where that person may not be identified , the owner of the aircraft; ### — ‘aircraft operator’ means a person that operated at least 365 commercial air transport or any business aviation flights departing from union airports in the reporting period or , where that person may not be identified , the owner of the aircraft;


### — ‘sustainable aviation fuels’ (‘saf’) means drop-in aviation fuels that are either synthetic aviation fuels , advanced biofuels as defined in article 2 , second paragraph , point 34 of directive (eu) 2018/2001 , or biofuels produced from the feedstock listed in part b of annex ix to that directive , which comply with the sustainability and greenhouse gas emissions criteria laid down in article 29(2) to (7) of that directive and are certified in accordance with article 30 of this directive; ### — ‘sustainable aviation fuels’ (‘saf’) means aviation fuels that are either synthetic aviation fuels , advanced biofuels as defined in article 2 , second paragraph , point 34 of directive (eu) 2018/2001 , or biofuels produced from the feedstock listed in part b of annex ix to that directive , which comply with the sustainability and greenhouse gas emissions criteria laid down in article 29(2) to (7) of that directive and are certified in accordance with article 30 of this directive;


### — ‘synthetic aviation fuels’ means fuels that are renewable fuels of non-biological origin , as defined in article 2 , second paragraph , point 36 of directive (eu) 2018/2001 , used in aviation; ### — ‘synthetic aviation fuels’ means aviation fuels that are either renewable fuels of non-biological origin , as defined in article 2 , second paragraph , point 36 of directive (eu) 2018/2001 , which are generated by combining hydrogen (h2) produced from additional renewable electricity and carbon dioxide (co2) captured directly from the atmosphere , i.e. a process otherwise known as direct air capture (dac) , or electricity from renewable sources as defined in article 2 , second paragraph , point 1 of directive (eu) 2018/2001 , both used in aviation;


### union airports shall take necessary measures to facilitate the access of aircraft operators to aviation fuels containing shares of sustainable aviation fuels in accordance with annex i and , shall provide the infrastructure necessary for the delivery , storage and uplifting of such fuels. ### union airports shall take necessary measures to facilitate the access of aircraft operators to sustainable aviation fuels and shall provide all the infrastructure necessary for the delivery , electric powering and recharging , renewable hydrogen refuelling , storage and uplifting of such fuels in accordance with annex i.


### where aircraft operators report difficulties to the european union aviation safety agency (‘the agency’) in accessing aviation fuels containing sustainable aviation fuels at a given union airport for lack of adequate airport infrastructure , the agency may request the union airport to provide the information necessary to prove compliance with paragraph 1. the union airport concerned shall provide the information without undue delay. ### where aircraft operators report difficulties to the european union aviation safety agency (‘the agency’) in accessing aviation fuels containing sustainable aviation fuels at a given union airport for lack of adequate airport infrastructure , the agency shall without undue delay request the union airport to provide the information necessary to prove compliance with paragraph 1. the union airport concerned shall provide the information without undue delay.


### the agency shall assess the information received and inform the commission if such information allows to conclude that the union airport does not fulfil its obligations. union airports shall take the necessary measures to identify and address the lack of adequate airport infrastructure in 5 years after the entry into force of the regulation or after the year when they exceed one of the thresholds in article 3(a). ### the agency shall assess the information received and inform the commission if such information allows to conclude that the union airport does not fulfil its obligations. union airports shall take the necessary measures to identify and address the lack of adequate airport infrastructure.


### (2) member states shall ensure that any aircraft operator failing to comply with the obligations laid down in article 5 is liable to an administrative fine. that fine shall be at least twice as high as the multiplication of the yearly average price of aviation fuel per tonne and of the total yearly non-tanked quantity; ### (2) member states shall ensure that any aircraft operator failing to comply with the obligations laid down in article 5 , 5a , 5b and 5c is liable to a fine. that fine shall be at least twice as high as the multiplication of the yearly average price of aviation fuel per tonne and of the total yearly non-tanked quantity;


### (3) member states shall ensure that any aviation fuel supplier failing to comply with the obligations laid down in article 4 relative to the minimum share of sustainable aviation fuels is liable to an administrative fine. that fine shall be at least twice as high as the multiplication of the difference between the yearly average price of conventional aviation fuel and sustainable aviation fuel per tonne and of the quantity of aviation fuels not complying with the minimum share referred to in article 4 and annex i; ### (3) member states shall ensure that any aviation fuel supplier failing to comply with the obligations laid down in article 4 relative to the minimum share of sustainable aviation fuels and in article 4a relative to the maximum share of aromatics and sulphur of conventional aviation fuels is liable to a fine. that fine shall be at least twice as high as the multiplication of the difference between the yearly average price of conventional aviation fuel and sustainable aviation fuel per tonne and of the quantity of aviation fuels not complying with the minimum share referred to in article 4 and annex i;


### (4) member states shall ensure that any aviation fuel supplier failing to comply with the obligations laid down in article 4 relative to the minimum share of synthetic aviation fuels is liable to an administrative fine. that fine shall be at least twice as high as the multiplication of the difference between the yearly average price of synthetic aviation fuel and conventional aviation fuel per tonne and of the quantity of the aviation fuel not complying with the minimum share referred to in article 4 and annex i; ### (4) member states shall ensure that any aviation fuel supplier failing to comply with the obligations laid down in article 4 relative to the minimum share of synthetic aviation fuels and in article 4a relative to the maximum share of aromatics and sulphur of conventional aviation fuels is liable to a fine. that fine shall be at least twice as high as the multiplication of the difference between the yearly average price of synthetic aviation fuel and conventional aviation fuel per tonne and of the quantity of the aviation fuel not complying with the minimum share referred to in article 4 and annex i;


### (5) in the decision imposing the administrative fines referred to in paragraphs 3 and 4 , the competent authority shall explain the methodology applied for the determination of the price of aviation fuel , sustainable aviation fuel and synthetic aviation fuel on the union market , based on verifiable and objective criteria; ### (5) in the decision imposing the fines referred to in paragraphs 3 and 4 , the competent authority shall explain the methodology applied for the determination of the price of aviation fuel , sustainable aviation fuel and synthetic aviation fuel on the union market , based on verifiable and objective criteria;


### (7) member states shall have the necessary legal and administrative framework in place at national level to ensure the fulfilment of the obligations and the collection of the administrative fines. member states shall transfer the amount collected through those administrative fines as contribution to the investeu green transition investment facility , as a top-up to the eu guarantee. ### (7) member states shall have the necessary legal and administrative framework in place at national level to ensure the fulfilment of the obligations and the collection of penalties.


### article 13 ### deleted


### by way of derogation from article 4 , from 1 january 2025 until 31 december 2029 , for each reporting period , an aviation fuel supplier may supply the minimum share of sustainable aviation fuel defined in annex i as a weighted average over all the aviation fuel it supplied across union airports for that reporting period. ### deleted


### by 1 january 2028 and every five years thereafter , the commission services shall present a report to the european parliament and the council , on the evolution of the aviation fuels market and its impact on the aviation internal market of the union , including regarding the possible extension of the scope of this regulation to other energy sources , and other types of synthetic fuels defined under the renewable energy directive , the possible revision of the minimum shares in article 4 and annex i , and the level of administrative fines. the report shall include information , where available , on development of a potential policy framework for uptake of sustainable aviation fuels at icao level. the report shall also inform on technological advancements in the area of research and innovation in the aviation industry which are relevant to sustainable aviation fuels , including with regards to the reduction of non-co2 emissions. the report may consider if this regulation should be amended and , options for amendments , where appropriate , in line with a potential policy framework on sustainable aviation fuels uptake at icao level. ### 1. by 1 january 2027 and every five years thereafter , the commission shall submit a report on the evaluation of this regulation to the european parliament and the council and shall , if appropriate , submit legislative proposals to amend this regulation. the report shall be made public.


### from 1 january 2025 , a minimum share of 2% of saf; ### from 1 january 2025 , a minimum share of 2% of saf , consisting of:


### from 1 january 2030 , a minimum share of 5% of saf , of which a minimum share of 0.7% of synthetic aviation fuels; ### from 1 january 2030 , a minimum share of 8% of saf , consisting of:


### from 1 january 2035 , a minimum share of 20% of saf , of which a minimum share of 5% of synthetic aviation fuels; ### from 1 january 2035 , a minimum share of 57% of saf , consisting of:


### from 1 january 2040 , a minimum share of 32% of saf , of which a minimum share of 8% of synthetic aviation fuels; ### from 1 january 2040 , a share of 100% of saf , consisting of:


### a. whereas the eu transport sector is essential for the economic , social and environmental development of the union , for its sustainability and for ensuring the territorial accessibility and connectivity of all of its regions , with particular regard to peripheral , rural , mountainous , insular and outermost regions and other disadvantaged geographical areas; ### a. whereas the eu transport sector is essential for the economic and social development of the union , and for ensuring the territorial accessibility and connectivity of all of its regions , with particular regard to peripheral , rural , mountainous , insular and outermost regions and other disadvantaged geographical areas; whereas at the same time it also has an important environmental impact and there is increasing awareness of the importance of sustainability;


### b. whereas transport will be key to achieving climate neutrality by 2050; whereas sufficient investment is needed to accelerate the shift to sustainable and smart mobility in line with the goals of the european green deal; ### b. whereas a green modernisation of the transport system will be key to achieving climate neutrality by 2050 and the intermediate targets established in the european climate law; whereas sufficient and targeted investment is needed to accelerate major modal shift to sustainable and smart mobility , particularly rail and public transport , in line with the goals of the european green deal;


### c. whereas the union has to make sustainable transport a reality while ensuring the functioning of the internal market and the competitiveness of the eu worldwide; whereas the transport sector is one of the largest employers in europe and the challenges it faces should be tackled in such a way as to deliver benefits for job creation and improve the conditions of workers , notably their safety; ### c. whereas the union has to make sustainable transport a reality , thereby helping ensure the proper functioning of the internal market and the mid- to long-term competitiveness of the eu worldwide , which will be impossible and irrelevant if the worst predictions about climate emergency and ecosystem breakdown are realised; whereas the transport sector is one of the largest employers in europe and the challenges it faces should be tackled in such a way as to deliver benefits for job creation and improve the conditions of workers , notably their safety; whereas the shift to sustainable mobility brings clear net job creation , with the challenge being the management of this transition , ensuring fairness and that no one is left behind;


### d. whereas tourism , which directly or indirectly employs some 27 million workers , is an essential sector for the eu economy and its fourth-largest export industry , and plays an important role for the eu economy , competitiveness , employment and the promotion of social well-being; ### d. whereas tourism , which directly or indirectly employs some 27 million workers , is an essential sector for the eu economy and its fourth-largest export industry , and plays an important role for the eu economy , competitiveness , employment and the promotion of social well-being; whereas the sector is still very much based on a seasonal , and unfortunately often precarious , job market; whereas tourism , and particularly overtourism , can also create significant environmental and social costs (such as increased emissions and resource use , biodiversity degradation , rising rents etc.) and a shift towards more sustainable tourism models is therefore urgently required;


### 1. welcomes the commission’s adoption of the fit for 55 package in july 2021 and the upcoming negotiations that will help to deliver the sustainable and smart mobility strategy; reiterates the need for sufficient funding for the strategy’s priorities , in particular the reduction of carbon emissions , connected and automated multimodal mobility , and enhanced transport safety and security; ### 1. welcomes the commission’s adoption of the fit for 55 package in july 2021 and expects that the results of the upcoming negotiations will help to deliver the sustainable and smart mobility strategy and ensure a just transition towards the goal of climate neutrality by 2050 and the achievement of all intermediate emission reduction targets as set in the european climate law; reiterates the need for sufficient funding for the strategy’s priorities , in particular the reduction of carbon emissions and other negative externalities , as well as modal shift , improved working conditions for workers connected and automated multimodal mobility , and enhanced transport safety and security;


### 1. points to the economic recovery in 2021 and expected further growth in 2022; notes nonetheless uncertainty in the economic outlook , in the light of factors such as supply chain disruption , high energy prices , rising inflation and the continuing covid-19 pandemic; recalls therefore that the 2023 union budget will play an important role in strengthening the union economy , ensuring that no one is left behind , and in fostering economic , social and territorial cohesion; ### 1. points to the economic recovery in 2021 and expected further growth in 2022; notes nonetheless uncertainty in the economic outlook , in the light of factors such as supply chain disruption , high energy prices , rising inflation and the continuing covid-19 pandemic; stresses the growing urgency to tackle the climate change and biodiversity crisis in the view to the latest ipcc reports from summer 2021 and in order to achieve the objectives of the 2030 biodiversity strategy and of the zero-pollution ambition; recalls therefore that the 2023 union budget will play an important role in strengthening the union and ensuring the success of the european green deal and the just transition while , securing that no one is left behind , and in fostering economic , social and territorial cohesion;


### 1. underlines that a gender perspective should be integrated in the budgetary cycle and in all eu programmes; ### 1. underlines that a gender perspective should be fully integrated at all levels of the budgetary process; calls for gender budgeting and the inclusion of gender-related objectives in all eu programmes and the identification of relevant budget lines , the effective monitoring of the eu budget’s contribution to gender equality and a gender-sensitive review of the programmes and spending to adjust them in the following period


### 1. underlines the importance of ensuring sufficient funding to contribute to the twin transitions towards climate neutrality by 2050 and to shape europe’s digital decade; recalls that 2023 will be the last year of next generation eu (ngeu); emphasises that the commission should ensure that the entire amount earmarked under ngeu for the digital and green transitions is put to use; ### 1. underlines the importance of ensuring sufficient funding to contribute to the ecological and sustainable digital transitions towards climate neutrality by 2050 and to shape europe’s digital decade; recalls that 2023 will be the last year of next generation eu (ngeu); emphasises that the commission should ensure that the entire amount earmarked under ngeu for the digital and green transitions is put to use; stresses that the 2023 union budget should be aligned with the paris agreement temperature goal and with the green deal’s objectives , while ensuring that adequate support is provided to the citizens that have been most affected by the pandemic and its social and economic consequences; welcomes the proposal on the commission’s proposal of the own recourses from 22nd of december 2021;


### — having regard to the interinstitutional agreement of 16 december 2020 between the european parliament , the council of the european union and the european commission on budgetary discipline , on cooperation in budgetary matters and on sound financial management , as well as on new own resources , including a roadmap towards the introduction of new own resources5 , ### — having regard to the interinstitutional agreement of 16 december 2020 between the european parliament , the council of the european union and the european commission on budgetary discipline , on cooperation in budgetary matters and on sound financial management , including the climate , biodiversity and gender-related provisions , as well as on new own resources , including a roadmap towards the introduction of new own resources5 ,


### 2. commits therefore to working to adopt a future-oriented budget that matches the union’s political priorities , ensuring a stronger health union , making a success of the green and digital transitions and fostering the recovery , including increased support for smes , promoting the rule of law and its application , contributing to greater opportunities for young people throughout the union , and ensuring a stronger europe; ### 2. commits therefore to working to adopt a future-oriented budget that matches the union’s political priorities , ensuring a stronger health union , making a success of the green and digital transitions and fostering the recovery , including increased support for smes , promoting the rule of law and its application , fostering environmental and social justice as well as gender equality , contributing to greater opportunities for young people throughout the union , and ensuring a stronger europe;


### 2. stresses the need for systematic collection , reporting and evaluation of gender-disaggregated data; calls for the inclusion of requirements to systematically collect and report this data in upcoming legislative proposals for eu funding programmes; ### 2. stresses the need for systematic collection , reporting and evaluation of gender-disaggregated data; calls for the inclusion of requirements to systematically collect and report this data in upcoming legislative proposals for eu funding programmes and as part of the performance reports in the annual budget;


### 2. calls for the full use of article 15(3) of the financial regulation in order to allocate all available decommitments to horizon europe; warns against the frontloading of funds , especially in view of the fact that 2023 is the last year of ngeu; ### 2. calls for the full use of article 15(3) of the financial regulation in order to allocate all available decommitments to horizon europe , in order to ensure an optimal impact on the eu’s ability to tackling pressing societal challenges such as climate change , the transition to a climate neutral economy and the sustainable development goals , the eu's strategic leadership , and it is spent to the benefit of its citizens and society and ultimately for europe’s researchers; stresses the need to particularly target eu r&i spending under horizon europe for responsible innovative technologies , products and businesses and non-technological solutions as well as to focus on the climate , biodiversity and digital component of horizon europe; in this context , deplores the continuous funding through eu tax-payers money of projects that will not be climate-proof; calls for transferring the eu budget of iter to support renewable energy and energy savings;


### 2. stresses the importance of funding research and innovation in the agri-food sector through the horizon europe budget , european innovation partnerships (eips) , pilot projects , preparatory actions and the introduction of assisted evolution technologies; ### 2. stresses the importance of funding research and innovation in the agri-food sector through the horizon europe budget , european innovation partnerships (eips) , pilot projects , and preparatory actions which ensure a smooth shift towards a low carbon economy; highlights the need to ensure that the results of research and innovation reach farm level;


### 4. recognises the importance of other union programmes , including the recovery and resilience facility (rrf) , in providing investment in health measures and infrastructure and stresses the need for synergies between those activities and eu4health; recalls also the importance of steady implementation and access to technical assistance for member states with low administrative capacity; emphasises that the decentralised health agencies should be adequately funded; ### 4. recognises the importance of other union programmes , including the recovery and resilience facility (rrf) , in providing investment in health measures and infrastructure and stresses the need for synergies between those activities and eu4health; recalls also the importance of steady implementation and access to technical assistance for member states with low administrative capacity; underlines the important work provided by the european medicines agency and the european centre for disease prevention and control particularly in the difficult context of the covid-19 pandemic; emphasises that the decentralised health agencies should be adequately funded and staffed;


### 4. stresses the importance of clean energy and interconnectivity in accelerating the energy transition and ensuring the stability of energy prices; recalls that 2023 will be the year for establishing the next list of energy projects of common interest and invites the commission to set aside adequate funding; ### 4. stresses the importance of a fast transition towards a highly energy efficient and fully renewable based energy system and interconnectivity for ensuring eu’s energy independence hence improving stability and affordability of energy prices; recalls that 2023 will be the year for establishing the next list of energy projects of common interest and calls on the commission to submit a new delegated act that avoids the construction of any new fossil fuel infrastructure with potential lock-in consequences and that is fully compatible with the union’s and the member states’ commitments under the paris agreement;


### 5. acknowledges that implementing the green deal and achieving the union’s emission reduction goals will require massive investment , whilst stressing that the cost of inaction would be much higher; emphasises that the union budget is at the heart of efforts to make a just transition towards a greener and more resilient union in which no one is left behind; in that regard , highlights the need to fully implement the just transition mechanism; ### 5. recalls that meeting the eu’s ambitious green deal agenda including the decarbonisation of the eu's economy by 2050 the latest will require significant investment and that , according to the commission , the private and public investment gap to cater for the green transition is estimated at nearly eur 520 billion per year , for the next decade; further notes that whereas a substantial share of the investment will be borne by the private sector , public investment including the contribution of the union will have to increase as well; underlines that significant fiscal space could be created by phasing out direct and indirect environmentally harmful subsidies , in particular fossil fuel subsidies , and redirecting financial flows to sustainable investments and actions and to fill part of the investment gap for the green transition , stressing that the cost of inaction would be much higher; emphasizes that the union budget is at the heart of these efforts , and given the climate and biodiversity emergencies , further financial efforts are needed to make a just transition towards a greener , more sustainable , and more resilient union in which no one is left behind; in that regard , highlights the key role of ensuring that union spending contributes towards climate mitigation and climate adaptation , and does not counter it , as well as towards halting biodiversity loss; in addition highlights the need to fully implement flagship programs in this regard such as life and the just transition mechanism;


### 5. welcomes the new global gateway initiative and calls for adequate financing under the initiative for energy and communications interconnectivity projects , as well as facilities for enabling access for european small and medium-sized enterprises (smes) to the opportunities it provides; ### 5. welcomes the new global gateway initiative and calls for adequate financing under the initiative for energy and communications interconnectivity projects , as well as facilities for enabling access for european small and medium-sized enterprises(smes) and in particular micro-enterprises to the opportunities it provides; recalls that industrial competitiveness and climate policy are mutually reinforcing and hence spending in innovative and climate-neutral reindustrialisation will create local jobs and ensure the competitiveness of the european economy;


### 5. calls on the commission to encourage vertical integration projects in order to fully implement the ‘farm to fork’ model and promote knowledge and consumption of foods from the mediterranean diet; ### 5. calls on the commission to encourage vertical integration projects in order to fully implement the ‘farm to fork’ model and promote knowledge and consumption of sustainably produced and healthy foods;


### 6. stresses the need for investment in research and innovation in green technologies and processes , including with a view to giving the union a competitive edge in the future net-zero economy , and highlights horizon europe in that context; considers that the union must make full use of the connecting europe facility (cef) to modernise and connect its transport and energy infrastructure; ### 6. stresses the need for investment in research and innovation in green technologies and processes , including with a view to giving the union a competitive edge in the future net-zero economy , and highlights horizon europe in that context with a particular focus on the climate , biodiversity and digital-related component; considers that the union must make full use of the connecting europe facility (cef) to modernise and connect its transport and energy infrastructure;


### 6. reiterates that women have been disproportionately affected by the covid-19 pandemic and stresses the importance of mitigating growing inequalities , in particular though recovery and resilience plans and cohesion policy , and by ensuring gender-equal digitalisation; ### 6. reiterates that women have been disproportionately affected by the covid-19 pandemic , particularly in precarious employment , feminised sectors and the informal economy , through increased incidence gender-based violence and harassment , unpaid and unequal care and domestic responsibilities and restricted access to sexual and reproductive health and rights; stresses the importance of mitigating growing inequalities , in particular though recovery and resilience plans and cohesion policy , and by ensuring gender equality in digitalisation


### 6. stresses that agriculture played a strategic role in food supply during the pandemic , and calls on the commission to defend european food sovereignty and reduce dependence on non-eu countries; ### 6. stresses that agriculture played a strategic role in food supply during the pandemic , and calls on the commission to foster european food sovereignty and reduce dependence on non-eu countries;


### 7. recalls the need for sufficient resources for programmes supporting climate action and environmental protection , such as life , and looks forward to reinforcements for the european environment agency , as promised by the commission during conciliation for the 2022 budget; ### 7. recalls the need for sufficient resources for programmes supporting climate action and environmental protection and tackling the biodiversity loss , such as life programme , and expects to see reinforcements for the european environment agency in the draft budget , as stated by the commission during conciliation for the 2022 budget , in particular , in light of the central role the agency will play in the execution of the fitfor55 package and the related reporting;


### 7. stresses the importance of suitable funding for preventing and combating gender-based violence within daphne; calls on the commission to increase budget allocation to civil society organisations that promote women’s rights in europe and beyond , including sexual and reproductive health and rights; ### 7. stresses the worrying and increasing backlash against gender equality and women’s rights and the importance of eu instruments including the ndici to combat this situation; calls for ambitious and specific budget allocations for preventing and combating gender-based violence within daphne; calls on the commission to increase budget allocation to civil society organisations that promote women’s rights in europe and beyond , including sexual and reproductive health and rights; reminds the requirement to allocate at least 40% of the funds dedicated to the equality , rights and gender equality strand and to the daphne strand to activities to prevent and combat at all levels all forms of gender-based violence and at least 15 % to activities promoting women’s full enjoyment of rights , gendere quality , including work-life balance , women’s empowerment and gender mainstreaming;


### 8. considers it essential to union competitiveness to further digitalise the economy and the public sector; believes that a successful digital transition requires research and innovation efforts under horizon europe , significant investment in digital infrastructure through cef-digital , and support in areas such as artificial intelligence and cybersecurity through the digital europe programme; points to the need to tackle the digital skills gap by promoting advanced digital skills; ### 8. considers it essential to union competitiveness to further digitalise the economy and the public sector; believes that a successful digital transition requires research and innovation efforts under horizon europe , significant investment in digital infrastructure through cef-digital , and support in areas such as artificial intelligence and cybersecurity through the digital europe programme; points to the need to tackle the digital skills gap by promoting advanced digital skills; improving digital literacy in the society and closing the digital gender gap;


### 8. reiterates the request for separate dedicated budget lines in the cerv specifically targeting measures related to gender-based violence , as well as gender equality and gender mainstreaming; reiterates that this should be the practice for all programmes including goals related to gender equality. ### 8. reiterates the request for separate dedicated budget lines in the cerv specifically targeting measures related to gender-based violence , as well as gender equality and gender mainstreaming; reiterates that this should be the standard practice for all programmes including goals related to gender equality.


### 9. recognises the contribution of union funding programmes to the economic recovery , and in particular to supporting smes; in that connection , highlights investeu , and its sme window as well as the possibility under the programme for smes negatively affected by the pandemic to receive capital support; highlights the need for sufficient funding for the single market programme; ### 9. recognises the contribution of union funding programmes to the economic recovery , in particular to supporting smes as well as by promoting well functioning single market and high level consumer protection; highlights investeu , and its sme window as well as the possibility under the programme for smes negatively affected by the pandemic to receive capital support; highlights the need for sufficient funding for the single market programme;


### 10. considers it essential for the union’s credibility to ensure the proper use of union funds and to take all steps to protect the union’s financial interests; emphasises the clear link between respect for the rule of law and efficient implementation of the union budget in accordance with the principles of sound financial management; considers that regulation (eu , euratom) 2020/2092 on a general regime of conditionality for the protection of the union budget should be applied immediately and in full; believes that adequate resources should be made available to union bodies in this field , such as the european public prosecutor’s office , olaf , or eurojust; ### 10. considers it essential for the union’s credibility to ensure the proper use of union funds and to take all steps to protect the union’s financial interests; emphasises the clear link between respect for the rule of law and efficient implementation of the union budget in accordance with the principles of sound financial management; considers that regulation (eu , euratom) 2020/2092 on a general regime of conditionality for the protection of the union budget should be applied immediately and in full; and in particular expects the commission to trigger article 6(1) for mss where information letters as per art 6(4) have already been sent; reiterates its longstanding call to make full use of its existing investigation tools without further delay in order to address rule of law deficiencies in member states that could affect or seriously risk affecting the sound financial management of the eu budget in a sufficiently direct way; calls on the commission to apply the common provisions regulation and financial regulation more stringently in order to tackle the discriminatory use of eu funds in particular those of politically motivated nature; believes that adequate resources should be made available to union bodies in this field , such as the european public prosecutor’s office (eppo) , olaf , eurojust or the new anti-money laundering authority to be established in 2023; stresses that in particular adequate financial means and staff capacity needs to be ensured for the work of the eppo with respect to the high amount of workload it continues to deal with; the need for adequate resources of eu bodies responsible for protection of the eu financial interests should be also viewed in the context of the increased supervisory and scrutiny requirements connected to the implementation of the rrf in the member states; calls also in this context upon the eu and the western balkan countries to establish a framework for a fruitful cooperation between the eppo and the western balkan countries , in order to ensure that the eppo can effectively exert its competences in the area of eu funds , in particular in the area of ipa iii funds in the western balkan countries;


### 11. emphasises that the rule of law protects the other fundamental values on which the union is founded and is intrinsically linked to respect for democracy and fundamental rights; highlights the importance of the citizens , equality , rights and values programme in sustaining and further developing open , rights-based , democratic , equal and inclusive societies; ### 11. emphasises that the rule of law protects the other fundamental values on which the union is founded and is intrinsically linked to respect for democracy and fundamental rights and media freedom; stresses that the promotion of european values and cultures plays an active role in supporting democracy , non-discrimination and gender equality , and tackling disinformation and fake news; highlights the importance of the citizens , equality , rights and values programme in sustaining and further developing open , rights-based , democratic , equal and inclusive societies;


### 12. recognises that the covid-19 crisis has had a severe negative impact on young people and has led to lost opportunities and diminished prospects; believes strongly that the 2023 budget should include a focus on youth , building on the momentum of the 2022 european year of youth; highlights the importance of erasmus+ , which should become more inclusive , offering greater opportunities to people from disadvantaged backgrounds; ### 12. recognises that the covid-19 crisis has had a severe negative impact on young people and has led to lost opportunities and diminished prospects; believes strongly that the 2023 budget should include a focus on youth , building on the momentum of the 2022 european year of youth; highlights the importance of erasmus+ , which has been also negatively affected by the covid-19 crisis , and which should become more inclusive , offering greater opportunities to people from disadvantaged backgrounds;


### 16. stresses that the union requires sufficient resources to respond to major crises in its neighbourhood and throughout the world , whilst recalling that the ceiling of heading 6 is already too low and should be revised in the future; points to the need to provide continued support for refugees in turkey and the wider region and to respond to the developments in afghanistan , whilst reiterating that the union budget should not be the sole source of funding; stresses the importance of the humanitarian aid programme; ### 16. stresses that the union requires sufficient resources to respond to major crises in its neighbourhood and throughout the world , whilst recalling that the ceiling of heading 6 is already too low and should be revised in the future; points to the need to provide continued support for refugees in turkey and the wider region by means of a mix of longer-term , predictable , fully transparent , and rapidly deployable funding under instruments established for the 2021-2027 multiannual financial framework (mff) and potential contributions from the member states as external assigned revenue , taking into account all financial instruments provided under the financial regulation; insists on the need to ensure that the 2021-2027 multiannual financial framework is accompanied by a robust human rights framework for the identification , implementation and monitoring of future migration cooperation programmes; calls for a fully-fledged human rights impact assessment of the eu-turkey statement and underlines the importance of both parties’ compliance with fundamental rights as part of its implementation; stresses the need to provide support and to respond to the developments in afghanistan , whilst reiterating that the union budget should not be the sole source of funding; stresses the importance of the humanitarian aid programme and protection of the most vulnerable person in particular women and girls;


### 17. recalls the solution found with regard to the solidarity and emergency aid reserve (sear) as part of the 2022 budget; reiterates its view that the union should have sufficient means to react to unexpected developments and insists that the sear be increased so that the needs of its component parts are met on a sustainable basis over the mff period; ### 17. recalls the solution found with regard to the solidarity and emergency aid reserve (sear) as part of the 2022 budget; reiterates its view that the union should have sufficient means to react to unexpected developments and insists that the sear be increased so that the needs of its component parts are met on a sustainable basis over the mff period; stresses also in this respect that the ceilings of heading 6 should be raised as a part of the mff revision;


### 19. emphasises the need for adequate financial support for union security and defence , including through the european defence fund and to improve military mobility; considers that such efforts would increase the union’s strategic autonomy and strengthen the competitiveness of the european defence industry; ### 19. emphasises the need for adequate financial support for union security and defence , including through the european defence fund and to the need to enhance deployability and operational effectiveness through increased efforts in joint military and civilian capability development; improve military mobility; considers that such efforts would increase the union’s strategic autonomy and strengthen the competitiveness of the european defence industry;


### 19. emphasises the need for adequate financial support for union security and defence , including through the european defence fund and to improve military mobility; considers that such efforts would increase the union’s strategic autonomy and strengthen the competitiveness of the european defence industry; ### 19. emphasises the need for adequate financial support for union security and defence , in particular civilian csdp missions and csdp military operations; considers that such efforts would increase the union’s ability to contribute to international stability , security and peace , in particular as regards the promotion and respect for international law , in close cooperation with the un , nato , osce and allied countries , or if needed , alone;