### (13) given the digital nature and flexibility of digital platforms , the reporting obligation should extend to those platform operators that perform commercial activity in the union but are neither residents for tax purposes , nor incorporated or managed nor have a permanent establishment in a member state. this would ensure a level playing field among the platforms and prevent unfair competition. in order to facilitate this , foreign platforms should be required to register and report in one single member state for the purpose of operating in the internal market. ### (13) given the digital nature and flexibility of digital platforms , the reporting obligation should extend to those platform operators that perform commercial activity in the union but are neither residents for tax purposes , nor incorporated or managed nor have a permanent establishment in a member state. this would ensure a level playing field among the platforms and prevent unfair competition. in order to facilitate this , foreign platforms should be required to register and report in one single member state for the purpose of operating in the internal market , taking into account the location of their global or regional headquarter , the effective place of management as well as the existence of substantial economic activity in that chosen member state.


### (20) member states should adopt a clear and efficient legal framework to allow their tax authorities to perform joint audits of persons with cross-border activity. joint audits are administrative enquiries conducted jointly by the competent authorities of two or more member states , to examine a case linked to one or more persons of common or complementary interest to these member states. joint audits can play an important role in contributing to the better functioning of the internal market. joint audits should be structured to offer legal certainty to taxpayers through clear procedural rules , including for mitigating the risk of double taxation. ### (20) member states should adopt a clear and efficient legal framework to allow their tax authorities to perform joint audits of persons with cross-border activity. joint audits are administrative enquiries conducted jointly by the competent authorities of two or more member states , to examine a case linked to one or more persons of common or complementary interest to these member states. joint audits can play an important role in contributing to the better functioning of the internal market. joint audits should be structured to offer legal certainty to taxpayers through clear procedural rules , including for mitigating the risk of double taxation. in addition to the legal framework required , member states should provide for the conditions that facilitate the organisation of joint audits at an operational level , notably by supporting training , including linguistic training , for staff likely to perform joint audits. it is recalled that the fiscalis programme can provide financial support in this regard.


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


### (26) in order to ensure uniform conditions for the implementation of directive 2011/16/eu and in particular , for the automatic exchange of information between tax authorities , implementing powers should be conferred on the commission to adopt a standard form , with a limited number of components , including the linguistic arrangements. those powers should be exercised in accordance with regulation (eu) no 182/2011 of the european parliament and of the council25. ### (26) in order to ensure uniform conditions for the implementation of directive 2011/16/eu and in particular , for the automatic exchange of information between tax authorities , implementing powers should be conferred on the commission to adopt a standard form , with a limited number of components , including the linguistic arrangements. those powers should be exercised in accordance with regulation (eu) no 182/2011 of the european parliament and of the council25. the commission is entitled to produce reports and documents , using the information exchanged in an anonymised manner , so as to take into account the taxpayers’ rights to confidentiality and in compliance with regulation (ec) no 1049/2001 regarding public access to european parliament , council and commission documents.


### 1. for the purposes of a request as referred to in article 5 , the requested information shall be deemed to be foreseeably relevant where at the time the request is made the requesting authority considers that , in accordance with its national law , there is a reasonable possibility that the requested information be relevant to the tax affairs of one or several taxpayers , whether identified by name or otherwise , and be justified for the purposes of the investigation. ### 1. for the purposes of a request as referred to in article 5 , the requested information shall be deemed to be foreseeably relevant where at the time the request is made the requesting authority considers that , in accordance with its national law , there is a reasonable possibility that the requested information be relevant to the tax affairs of one or several taxpayers , whether identified by name or otherwise , and be justified for the purposes of assessing , collecting and managing taxes.


### 2. with the aim to demonstrate the foreseeable relevance of the requested information , the requesting competent authority shall provide the requested authority with supporting information , in particular on the tax purpose for which the information is requested and the grounds that point to the requested information as being held by the requested authority or as being in the possession or control of a person within the jurisdiction of the requested authority. ### 2. with the aim to demonstrate the foreseeable relevance of the requested information , the requesting competent authority shall provide the requested authority with supporting information.


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


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


### a summary of the advance cross-border ruling or advance pricing arrangement , including a description of the relevant business activities or transactions or series of transactions and any other information that could assist the competent authority in assessing a potential tax risk , without leading to the disclosure of a commercial , industrial or professional secret or of a commercial process , or of information whose disclosure would be contrary to public policy.. ### a summary of the advance ruling or advance pricing arrangement , including a description of the relevant business activities or transactions , the resulting effective tax rate of the tax payer in the requested member state or series of transactions and any other information that could assist the competent authority in assessing a potential tax risk , omitting information that could lead to the disproportionate disclosure of a commercial , industrial or professional secret or of a commercial process , or of information whose disclosure would be contrary to public policy.


### the financial account identifier to which the consideration is paid or credited , insofar as it is available to the reporting platform operator and the competent authority of the member state where the seller is resident has not notified the competent authorities of all other member states that it does not intend to use the financial account identifier for this purpose; ### the financial account identifier to which the consideration is paid or credited , as it is collected by the reporting platform operator and the competent authority of the member state where the seller is resident has not notified the competent authorities of all other member states that it does not intend to use the financial account identifier for this purpose;


### member states shall lay down rules pursuant to which a reporting platform operator may choose to register with the competent authorities of a single member state in accordance with the rules laid down in paragraph f of section iv of annex v. ### member states shall lay down rules pursuant to which a reporting platform operator may choose to register with the competent authorities of a single member state in accordance with the rules laid down in paragraph f of section iv of annex v , taking into account the location of its global or regional headquarters , the effective place of management as well as the existence of substantial economic activity in that chosen member state , in the absence of identification for vat purposes as indicated in paragraph f of section iv of annex v.


### a competent authority shall respond to a request in accordance with the first subparagraph within 30 days , to confirm its agreement or communicate its reasoned refusal to the requesting authority. ### a competent authority shall respond to a request in accordance with the first subparagraph within 30 days , to confirm its agreement or communicate its demand for complementary information to the requesting authority via a second request. the competent authority should respond to that second request within 30 days.


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


### information communicated between member states in any form pursuant to this directive shall be covered by the obligation of official secrecy and enjoy the protection extended to similar information under the national law of the member state which received it. such information may be used for the assessment , administration and enforcement of the domestic laws of the member states concerning the taxes referred to in article 2 as well as vat and other indirect taxes.. ### information communicated between member states in any form pursuant to this directive shall be covered by the obligation of official secrecy under the national law of the requested member states and requesting member state and enjoy the protection extended to similar information under the national law of the member state which received it. such information may be used for the assessment , administration and enforcement of the domestic laws of the member states concerning the taxes referred to in article 2 as well as vat , information referred to in article 8ac , paragraph 2 , second subparagraph , and other indirect taxes.


### reports and documents produced by the commission , referred to in the first subparagraph , may be used by the member states only for analytical purposes , and shall not be published or made available to any other person or body without the express agreement of the commission. ### reports and documents produced by the commission , referred to in the first subparagraph shall not be published or made available to any other person or body without the express agreement of the commission , in compliance with regulation (ec) no 1049/2001 regarding public access to european parliament , council and commission documents.


### the financial account identifier , insofar as it is available to the reporting platform operator and the competent authority of the member state where the reportable seller is resident has not notified the competent authorities of all other member states that it does not intend to use the financial account identifier for this purpose; ### the financial account identifier , as collected by the reporting platform operator and insofar as the competent authority of the member state where the reportable seller is resident has not notified the competent authorities of all other member states that it does not intend to use the financial account identifier for this purpose;


### 3. at its request , a csd operating a dlt securities settlement system may be exempted by the competent authority from the application of article 19 and article 30 of regulation (eu) no 909/2014 , provided that: ### 3. at its request , a csd operating a dlt securities settlement system may be exempted by the competent authority from the application of article 19 of regulation (eu) no 909/2014 , in relation only to the outsourcing of a core service to a third party , and from article 30 of that regulation , provided that:


### the settlement of payments may be carried out through central bank money , where practicable and available , or where not practicable and available , through commercial bank money , including commercial bank money in a token-based form , or in e-money tokens. ### the settlement of payments shall be carried out through central bank money , where practicable and available , or where not practicable and available , through commercial bank money , including commercial bank money in a token-based form , or in e-money tokens.


### where settlement occurs through commercial bank money or e-money tokens , the investment firm or market operator operating the dlt mtf shall identify , measure , monitor , manage , and minimise any counterparty risk arising from the use of such money. ### where settlement occurs through commercial bank money or e-money tokens , the csd operating the dlt securities settlement system shall identify , measure , monitor , manage , and minimise any risk arising from the use of such money , also taking into account any risk arising from the designation or non-designation of the dlt sss as a system for the purposes of directive 98/26/ec and of paragraph 8 of this article.


### they shall also have up-to-date , clear and detailed publically available written documentation , which may be made available by electronic means , defining the rules under which the dlt market infrastructure shall operate , including the agreed upon associated legal terms defining the rights , obligations , responsibilities and liabilities of the operator of the dlt market infrastructure , as well as that of the members , participants , issuers and/or clients using the dlt market infrastructure concerned. such legal arrangements shall specify the governing law , the pre-litigation dispute settlement mechanism and the jurisdiction for bringing legal action. ### they shall also have up-to-date , clear and detailed publically available written documentation , which may be made available by electronic means , defining the rules under which the dlt market infrastructure shall operate , including the agreed upon associated legal terms defining the rights , obligations , responsibilities and liabilities of the operator of the dlt market infrastructure , as well as that of the members , participants , issuers and/or clients using the dlt market infrastructure concerned. such legal arrangements shall specify the governing law , the pre-litigation dispute settlement mechanism , any insolvency protection measures under directive 98/26/ec and the jurisdiction for bringing legal action.


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


### 3. before deciding on an application for a specific permission to operate a dlt mtf under this regulation , the competent authority of the home member state shall notify and provide all relevant information on the dlt mtf to esma , an explanation of the exemptions requested , their justifications and any compensatory measures proposed by the applicant or required by the competent authority. ### 3. before deciding on an application for a specific permission to operate a dlt mtf under this regulation , the competent authority of the home member state shall notify and provide all relevant information on the dlt mtf , in the case of an application by a credit institution , to its prudential supervisor , including the ecb for significant credit institutions , and , in all cases , to esma , including an explanation of the exemptions requested , their justifications and any compensatory measures proposed by the applicant or required by the competent authority. in addition , where an applicant intends to provide any of the core services listed in section a of the annex to regulation (eu) no 909/2014 , before deciding on an application for a specific permission to operate a dlt mtf under this regulation , the competent authority of the home member state shall transmit all information included in the application to the relevant authorities specified in article 12 of regulation (eu) no 909/2014 and consult those authorities on the features of the securities settlement system operated by the applicant. a relevant authority may inform the competent authority of its views within three months of receipt of the information from the competent authority.


### esma shall publish on its website the list of dlt mtfs , the start and end dates of their specific permissions and the list of exemptions granted to each of them. ### esma shall publish on its website the list of dlt mtfs , the start and end dates of their specific permissions and the list of exemptions granted to each of them. furthermore , esma shall publish on its website all requests for exemptions that have been made under this regulation , indicating in each case whether esma recommended that the exemption be accepted or refused.


### 6. without prejudice to article 8 and article 44 of directive 2014/65/eu , the competent authority which granted a specific permission under this regulation shall withdraw such permission or any of the exemptions granted , after consultation with esma , in accordance with paragraph 3 , if any of the following has occurred: ### 6. without prejudice to article 8 and article 44 of directive 2014/65/eu , the competent authority which granted a specific permission under this regulation shall withdraw such permission or any of the exemptions granted , after consultation with esma , and informing the relevant authorities specified in article 12 of regulation (eu) no 909/2014 and , in the case of a specific permission granted to a credit institution , its prudential supervisor , including the ecb for significant credit institutions , in accordance with paragraph 3 , if any of the following has occurred:


### 3. before deciding on an application for a specific permission to operate a dlt mtf under this regulation , the competent authority shall notify and provide all relevant information on the dlt securities settlement system to esma and an explanation of the exemptions requested , their justification and any compensatory measures proposed by the applicant or required by the competent authority. ### 3. before deciding on an application for a specific permission to operate a dlt mtf securities settlement system under this regulation , the competent authority shall notify and provide all relevant information on the dlt securities settlement system to the relevant authorities specified in article 12 of regulation (eu) no909/2014 and shall consult those authorities on the features of the securities settlement system operated by the applicant and , in the case of an application by a credit institution , shall provide all such relevant information to the prudential supervisor , including the ecb for significant credit institutions , and , in all cases , to esma , and including an explanation of the exemptions requested , their justification and any compensatory measures proposed by the applicant or required by the competent authority. within three months of receipt of the notification , the relevant authorities specified in article 12 of regulation (eu) no 909/2014 may respond to the competent authority , and esma shall provide the competent authority with a non-binding opinion on the application and shall make any recommendations on the exemptions requested by the applicant that are necessary to ensure investor protection , market integrity and financial stability. esma shall also promote the consistency and proportionality of exemptions granted by competent authorities to csds operating dlt securities settlement systems , across the union. in order to do so , esma shall consult the competent authorities of the other member states in a timely manner and take account of their views in its opinion.


### 4. without prejudice to article 17 of regulation (eu) no 909/2014 , a competent authority shall refuse to grant a specific permission under this regulation , if there are grounds for believing any of the following: ### 4. without prejudice to article 17 of regulation (eu) no 909/2014 , and after having informed the relevant authorities specified in article 12 of regulation (eu) no 909/2014 and , in the case of a credit institution , its prudential supervisor , including the ecb for significant credit institutions , a competent authority shall refuse to grant a specific permission under this regulation , if there are grounds for believing any of the following:


### 6. without prejudice to the application of article 20 of regulation (eu) no 909/2014 , the competent authority which granted the specific permission , under this regulation shall withdraw such permission or any of the exemptions granted , after consultation with esma , in accordance with paragraph 3 , if any of the following has occurred: ### 6. without prejudice to the application of article 20 of regulation (eu) no 909/2014 , the competent authority which granted the specific permission , under this regulation shall withdraw such permission or any of the exemptions granted , after consultation with esma and the relevant authorities specified in article 12 of regulation (eu) no 909/2014 and informing , in the case of a credit institution , its prudential supervisor , including the ecb for significant credit institutions , in accordance with paragraph 3 , if any of the following has occurred:


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


### in particular , immediately upon becoming aware of any of the matters listed below , the operators of dlt market infrastructures shall notify , the said competent authorities and esma , thereof. such matters include , without limitation: ### in particular , immediately upon becoming aware of any of the matters listed below , the operators of dlt market infrastructures shall notify , the said competent authorities including , in the case of credit institutions , their prudential supervisors , and including the ecb in the case of significant credit institutions and esma , thereof. such matters include , without limitation:


### 2. the operators of dlt market infrastructures shall provide the competent authority which granted the specific permission and esma with any relevant information they may require. ### 2. the operators of dlt market infrastructures shall provide the competent authority which granted the specific permission and esma with any relevant information they may require. in the case of a dlt sss or a dlt mtf providing core csd services , the competent authority shall transmit information concerning the functioning of the securities settlement system to the relevant authorities specified in article 12 of regulation (eu) no 909/2014 as soon as possible.


### 4. every six months from the date of the specific permission , the operator of a dlt market infrastructure shall submit a report to the competent authority and esma. such report shall include , without limitation: ### 4. every six months from the date of the specific permission , the operator of a dlt market infrastructure shall submit a report to the competent authority including , in the case of a credit institution , its prudential supervisor , and including the ecb in the case of significant credit institutions , and esma. in the case of a dlt securities settlement system or a dlt mtf providing core csd services , the competent authority shall transmit that information to the relevant authorities specified in article 12 of regulation (eu) no 909/2014 as soon as possible.


### the benefits resulting from the use of a dlt , in terms of any efficiency improvements and risk reductions across the entire trading and post-trading chain , including without limitation , with regard to the recording and safekeeping of dlt transferable securities , the traceability of transactions , corporate actions , reporting and supervision functions at the level of the dlt market infrastructure; ### the benefits and costs resulting from the use of a dlt , in terms of any efficiency improvements , energy consumption and risk mitigation across the entire trading and post-trading chain , including without limitation , with regard to the recording and safekeeping of dlt transferable securities , the traceability of transactions , corporate actions , reporting and supervision functions at the level of the dlt market infrastructure;


### (1) in the digital age , information and communication technology (ict) supports complex systems used for everyday societal activities. it keeps our economies running in key sectors , including finance , and enhances the functioning of the single market. increased digitalisation and interconnectedness also amplify ict risks making society as a whole - and the financial system in particular - more vulnerable to cyber threats or ict disruptions. while the ubiquitous use of ict systems and high digitalisation and connectivity are nowadays core features of all activities of union financial entities , digital resilience is not yet sufficiently built in their operational frameworks. ### (1) in the digital age , information and communication technology (ict) supports complex systems used for everyday societal activities. it keeps our economies running in key sectors , including finance , and enhances the functioning of the single market. increased digitalisation and interconnectedness also amplify ict risks making society as a whole - and the financial system in particular - more vulnerable to cyber threats or ict disruptions. while the ubiquitous use of ict systems and high digitalisation and connectivity are nowadays core features of all activities of union financial entities , digital resilience has yet to be sufficiently built in their operational frameworks.


### a. whereas , with less than seven years to go until the deadline for the implementation of the 2030 agenda , the new geopolitical landscape and the multiple crises in various areas have hindered the achievement of the sdgs; whereas the 2030 agenda and the 17 sdgs are key to addressing the current challenges and reorienting the global compass towards a socially and environmentally just transition that leaves no one behind; ### a. whereas , with less than seven years to go until the deadline for the implementation of the 2030 agenda , the new geopolitical landscape and the multiple crises in various areas have further hindered the achievement of the sdgs; whereas collective action on a new scale is urgently needed to respond to poverty that is ruining hundreds of millions of lives and to respond to the unprecedented threats to the habitability of our planet posed by the interlinked climate and biodiversity crises; whereas the 2030 agenda and the 17 sdgs are key to addressing the current challenges and reorienting the global compass towards a socially and environmentally just transition that leaves no one behind;


### a. whereas , with less than seven years to go until the deadline for the implementation of the 2030 agenda , the new geopolitical landscape and the multiple crises in various areas have hindered the achievement of the sdgs; whereas the 2030 agenda and the 17 sdgs are key to addressing the current challenges and reorienting the global compass towards a socially and environmentally just transition that leaves no one behind; ### a. whereas , with less than seven years to go until the deadline for the implementation of the 2030 agenda , the new geopolitical landscape and the multiple crises in various areas , including the triple planetary crisis of climate change , biodiversity loss and pollution , the russian war of aggression against ukraine , energy and food insecurity and soaring prices , fragile supply chains and rapid inflation , have hindered the achievement of the sdgs; whereas the 2030 agenda and the 17 sdgs are key to addressing the current challenges and reorienting the global compass towards a socially and environmentally just transition that leaves no one and no place behind;


### 1. stresses its commitment to the 2030 agenda , especially in light of the new geopolitical landscape and the ongoing climate , biodiversity and health crises; warns against further polarisation in the distribution of wealth and income , which would lead to increased inequality and poverty; highlights , against this backdrop , the importance of the sdgs , which provide a universal compass for people’s prosperity and to protect the planet; recalls that a pledge to leave no one behind lies at the heart of the 2030 agenda and that the achievement of the sdgs should benefit all countries , people and segments of society; ### 1. stresses its commitment to the 2030 agenda and the 17 sustainable development goals with their 169 accompanying measurable targets , especially in light of the new deteriorating geopolitical landscape and the ongoing climate , biodiversity and health crises; warns against further polarisation in the distribution of wealth and income , which would lead to increasing levels of inequality and poverty ; highlights , against this backdrop , the importance of the sdgs , which provide the only evidence-based universal policy roadmap for people’s prosperity , protecting the planet and averting the climate crisis; recalls that the pledge to leave no one behind lies at the heart of the 2030 agenda and that the achievement of the sdgs should benefit all countries , people and segments of society;


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


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


### 2. highlights the fact that , at the halfway point in the 2030 agenda timeline , eu leadership in the global implementation of the sdgs remains crucial; underlines that 2023 offers a unique opportunity to gather momentum and undertake the urgent transformative action required to place our societies firmly on course to achieve the sdgs; warns that the consequences of inaction in this crucial year would primarily be borne by the most vulnerable people; ### 2. highlights the fact that , at the halfway point in the 2030 agenda timeline , eu leadership in the global implementation of the sdgs remains crucial and must be further credibly demonstrated; underlines that 2023 offers a unique opportunity to gather momentum and undertake the urgent transformative action required to place our societies firmly on course to achieve the sdgs; warns that the consequences of inaction in this crucial year would primarily be borne by the most vulnerable people;


### 3. notes that the implementation process for almost all the sdgs is lagging and that two consecutive years of regression have been recorded for many indicators9; reaffirms the importance of each sdg and highlights the key challenges that persist for sustainable development , particularly in relation to poverty (sdg1) , hunger (sdg2) , health (sdg3) , education (sdg4) , climate change (sdg 13) , oceans (sdg 14) and biodiversity (sdg 15); underlines the strategic role that sdg 10 , on reducing inequality , can play in the global implementation of the 2030 agenda; ### 3. notes that the implementation process for almost all the sdgs is lagging and that two consecutive years of regression have been recorded for many indicators9; reaffirms the importance of each sdg and highlights the key challenges that persist for sustainable development , particularly in relation to poverty (sdg 1) , hunger (sdg 2) , health (sdg 3) , education (sdg 4) , gender equality (sdg5) , climate change (sdg 13) , oceans (sdg 14) and biodiversity (sdg 15); underlines the strategic role that sdg 10 , on reducing inequality , can play in the global implementation of the 2030 agenda;


### 4. highlights the importance of the 2023 high-level political forum on sustainable development and the sdg summit , which are both due to take place in new york , as opportunities to review progress at the halfway point , which must be the starting point for an intensified effort to achieve the goals by 2030; acknowledges , in this regard , the sdgs being focused on in 2023 (sdgs 6 , 7 , 9 , 11 and 17); ### 4. highlights the importance of the 2023 high-level political forum on sustainable development and the sdg summit , which are both due to take place in new york , as opportunities to review progress at the halfway point , which must be the starting point for an intensified effort and accelerated action to achieve the goals by 2030; acknowledges , in this regard , the sdgs being focused on in 2023 (sdgs 6 , 7 , 9 , 11 and 17);


### 6. regrets the fact that the commission has still not presented a comprehensive strategy for achieving the 2030 agenda; ### 6. regrets the fact that the commission has still not presented a comprehensive strategy for achieving the 2030 agenda and stresses the need to do so;


### 7. calls on the commission to continue integrating the sdgs into the european semester and to use the country-specific recommendations to systematically measure member states’ progress and set out concrete proposals for improvement; ### 7. calls on the commission to continue integrating the sdgs into the european semester as its compass and to use the country-specific recommendations to systematically measure member states’ progress and set out concrete proposals for improvement , including recommendations for country-specific sdg targets ; suggests that reporting on the implementation of the sdgs should be an opportunity to streamline the european semester , notably in country reports and national reform programmes;


### 7. calls on the commission to continue integrating the sdgs into the european semester and to use the country-specific recommendations to systematically measure member states’ progress and set out concrete proposals for improvement; ### 7. calls on the commission to continue integrating the sdgs into the european semester by better linking it to the monitoring of the nrrps , and to use the country-specific recommendations to systematically measure member states’ progress and set out concrete proposals for improvement;


### 7. calls on the commission to continue integrating the sdgs into the european semester and to use the country-specific recommendations to systematically measure member states’ progress and set out concrete proposals for improvement; ### 7. calls on the commission to continue integrating the sdgs into the european semester and to use the outermost region and country-specific recommendations to systematically measure member states’ progress and set out concrete proposals for improvement;


### 8. stresses parliament’s important role in promoting the sdgs’ implementation through european policies and heightening the goals’ visibility in public discourse; underlines that coordination within and between the eu institutions is essential in order to ensure the eu’s leadership and increase the effectiveness of its efforts to implement the 2030 agenda; ### 8. stresses parliament’s important role in promoting the sdgs’ implementation through european policies and heightening the goals’ visibility in public discourse; calls , to this end , on its committees to further integrate sdg considerations in their legislative and non-legislative work; welcomes the efforts made by the parliament’s sdg alliance; encourages the parliament’s general secretariat to produce a parliament sdg review to fully assess its contribution to the achievement of the goals , following similar commitments by other union institutions; underlines that coordination within and between the eu institutions is essential in order to ensure the eu’s leadership and increase the effectiveness of its efforts to implement the 2030 agenda;


### 8. stresses parliament’s important role in promoting the sdgs’ implementation through european policies and heightening the goals’ visibility in public discourse; underlines that coordination within and between the eu institutions is essential in order to ensure the eu’s leadership and increase the effectiveness of its efforts to implement the 2030 agenda; ### 8. stresses parliament’s important role in promoting the sdgs’ implementation through european policies and heightening the goals’ visibility in public discourse; underlines that coordination and regular structured dialogue within and between the eu institutions is essential in order to ensure the eu’s leadership and increase the effectiveness of its efforts to implement the 2030 agenda;


### 9. recalls that voluntary national reviews are the cornerstone of the follow-up and review framework for the 2030 agenda and a key accountability tool; welcomes the commission’s initiative to draft and present the first eu voluntary review report in 2023; ### 9. recalls that voluntary national reviews are the cornerstone of the follow-up and review framework for the 2030 agenda and a key accountability tool; welcomes the commitment of nine eu member states to present their national voluntary review at the 2023 hlpf and invites all member states to engage in this process in the following years; emphasizes that voluntary national reviews can only serve the purpose of providing accountability if they are done in an objective manner that focuses on shortcomings as much as on achievements;


### 10. reiterates the call on the commission to establish a new permanent platform for regular and structured engagement with civil society organisations in order to systematically involve them in a meaningful way in the sdg implementation process; ### 10. reiterates the call on the commission to establish a new permanent platform for regular and structured engagement with civil society organisations in all their diversity , including youth organisations and advocates , women’s organisations , organisations of persons with disabilities , organisations of roma people , organisations of indigenous peoples , organisations of afro descendants in order to systematically involve them in a meaningful way in the sdg implementation process;


### 10. reiterates the call on the commission to establish a new permanent platform for regular and structured engagement with civil society organisations in order to systematically involve them in a meaningful way in the sdg implementation process; ### 10. reiterates the call on the commission to establish a new permanent platform , for a “whole of society” approach as an important innovation , for regular and structured engagement with civil society organisations in order to systematically involve them in a meaningful way in the sdg implementation process;


### 11. underlines the importance of enhanced cooperation with partners in the global south , particularly the african union and civil society representatives , in order to implement the 2030 agenda globally; ### 11. underlines the importance of enhanced cooperation with partners in the global south , particularly the african union and civil society representatives , in order to implement the 2030 agenda globally; notes that its implementation will enable partner countries to achieve their own development goals (e.g. the au agenda 2063) and their self-reliance on the path to a just and equal society; stresses in this context that the universality of the sdgs as a common agenda represents an opportunity to restore trust and position the eu as a bridge builder between the global north and the global south;


### 11. underlines the importance of enhanced cooperation with partners in the global south , particularly the african union and civil society representatives , in order to implement the 2030 agenda globally; ### 11. underlines the importance of enhanced cooperation with partners in the global south , particularly the african union , the latin american parliament (parlatino) and civil society representatives , in order to implement the 2030 agenda globally;


### 12. stresses , in this regard , that the eu and its member states must avoid negative spillover effects at the expense of the global south , which occur as a result of their past economic and technological model; advocates cooperation with global partners to turn any negative spillover effects into virtuous circles; calls for all eu policies to be subject to a mandatory sdg check to provide more insight on and address any negative effects and ensure that change in this area is measurable; ### 12. stresses , in this regard , that the eu and its member states must avoid negative spillover effects at the expense of the global south , which undermine their efforts to achieve the sdgs and which occur as a result of the member states’ past economic and technological model; advocates cooperation with global partners to turn any negative spillover effects into virtuous circles; calls for all eu policies to be subject to a mandatory sdg check to provide more insight on and address any negative effects and ensure that change in this area is measurable; welcomes the recent agreement reached between the co-legislators on the deforestation regulation , which will ensure that products circulated in the eu market will no longer contribute to deforestation and forest degradation in other parts of the world; reiterates its calls on the commission and on the council to take the actions listed in its recent resolution on policy coherence for development so as to make the implementation of this principle effective;


### 13. points out that , in order to assess the member states’ progress on the sdgs , the eurostat sustainable development indicators must be improved by filling the gaps for some sdgs and better measuring policies’ impact on territories and specific vulnerable groups; ### 13. reiterates its support for the work of eurostat in relation to the sdgs monitoring in the eu; points out that , in order to assess the member states’ progress on the sdgs , the eurostat sustainable development indicators must be improved by filling the gaps for some sdgs and better measuring policies’ cross-border and long-term distributional impact on territories and specific marginalized and vulnerable groups , in the eu and globally;


### 13. points out that , in order to assess the member states’ progress on the sdgs , the eurostat sustainable development indicators must be improved by filling the gaps for some sdgs and better measuring policies’ impact on territories and specific vulnerable groups; ### 13. calls on the member states to adopt sgd indicators and monitor their implementation in the nrrps; points out that , in order to assess the member states’ progress on the sdgs , the eurostat sustainable development indicators must be improved by filling the gaps for some sdgs and better measuring policies’ impact on territories and specific vulnerable groups;


### 14. notes , furthermore , that important data remains unavailable on global , national and regional development policies in the global south , particularly with regard to the poorest and most marginalised people; ### 14. notes , furthermore , that important evidence-based data remains unavailable on global , national and regional development policies in the global south , particularly with regard to the their impact on poorest and most vulnerable and marginalised groups and territories people; highlights that accurate and reliable data is crucial to measure progress and identify bottlenecks; regrets the lack of comprehensive oda reporting per sdg by the eu and all member states; calls for strengthening and accelerating human , institutional and infrastructure data capacity building , especially in the developing countries and eu internal monitoring tools , such as the gender marker or the newly established inequality marker;


### 14. notes , furthermore , that important data remains unavailable on global , national and regional development policies in the global south , particularly with regard to the poorest and most marginalised people; ### 14. notes , furthermore , that important data remains unavailable on global , national and regional development policies in the global south , particularly with regard to the most vulnerable people


### 15. highlights the importance of voluntary local reviews and voluntary subnational reviews as a means of further localising the sdgs and therefore advancing their implementation; ### 15. highlights the importance of voluntary local reviews and voluntary subnational reviews as a means of further localising the sdgs and therefore advancing their implementation; stresses that regular comprehensive reviews of sdgs progress at sub-national and local level can reinforce vertical and horizontal coherence , stimulate local participation , facilitate peer-learning between regions and cities at global level and contribute to the overall sdg implementation; strongly supports , in this regard , the work of the joint research center on localising the sdgs inter alia through the “regions2030: monitoring the sdgs in the eu regions - filling the data gaps” project and the european handbook for sdgs voluntary local reviews; calls for a european platform for vlrs to foster exchange and learning as well as twinning approaches across europe for accelerated sdg implementation at local level; suggests that this data be integrated in the eu cohesion policies;


### 16. calls on the commission to present the ‘beyond gdp’ dashboard without delay , as set out in the 8th environment action programme; ### 16. points out that there is a growing awareness that economic growth , as measured primarily by gdp , has little to do with prosperity and well-being and that sustainability must be at the core of economic systems; regrets that no policy at eu level aims at a paradigm shift or reform of our economic systems , including the replacement of gdp growth with a measure of progress based on the well-being of people and planet as the key measure of economic performance; calls on the commission to present the ‘beyond gdp’ dashboard without delay , as set out in the 8th environment action programme;


### 18. calls for the preparation of an eu financing plan for the sdgs; underlines that the 2030 agenda should guide all eu financing tools and their programming; calls on the commission to put forward a proposal for a social taxonomy to complement the green taxonomy and help implement the european green deal; ### 18. calls for the adoption of an eu financing plan for the sdgs; underlines that the 2030 agenda should guide all eu financing tools and their programming , especially the mff , ndici-global europe , efsd+ , the eu’s main development financing tools; calls on the commission to put forward a proposal for a social taxonomy to complement the green taxonomy and help implement the european green deal;


### 19. stresses that adequate financing for the attainment of the sdgs , especially in developing countries , requires a thorough overhaul of the global financial architecture; urges the commission and the member states to step up their engagement and jointly work towards the necessary reforms of the international monetary fund , the world bank group and multilateral development banks in order to adjust these financial institutions’ visions and operating models with a focus on strengthening the fight against poverty and rising inequality and promoting a just and sustainable transition; ### 19. stresses that adequate financing for the attainment of the sdgs , especially in developing countries , requires a thorough overhaul of the global financial architecture; urges the commission and the member states to step up their engagement and jointly work towards the necessary reforms of the international monetary fund , the world bank group , the european investment bank , the development bank of latin america (caf) and other multilateral development banks in order to adjust these financial institutions’ visions and operating models with a focus on strengthening the fight against poverty and rising inequality and promoting a just and sustainable transition;


### 20. strongly welcomes the bridgetown initiative in this regard and calls on the commission and the member states to constructively and proactively engage in the relevant discussions in international forums throughout 2023 so that ambitious reforms can be achieved swiftly; ### 20. strongly welcomes the bridgetown initiative in this regard and calls on the commission , the member states and the outermost regions to constructively and proactively engage in the relevant discussions in international forums throughout 2023 so that ambitious reforms can be achieved swiftly;


### 21. stresses that more than half of the world’s poorest countries face either a debt crisis or a high risk of one; welcomes the un secretary-general’s push for a global sdg stimulus package and calls for effective debt relief measures that make use of the full toolset available and include both ‘new lenders’ and private creditors; ### 21. stresses that more than half of the world’s 69 poorest countries face either a debt crisis or a high risk of one; emphasises the need both for rapid debt relief , ending the “too little , too late”1asyndrome and unnecessary aggravation of debt situations , and for systemic changes towards a rules-based multilateral order capable of preventing new debt crises;reiterates its call on the commission , in consultation with all major international actors and the countries concerned , to draw up a genuine strategy to save developing countries from excessive indebtedness;notes that the common debt framework still does not provide concrete debt reliefand calls for an enhanced multilateraldebt relief initiative with an effective mechanism to engageprivate creditors , debt relief in return for sdg achievement and climate action (debt swaps) and measures to facilitate lender coordination on new loan contracts;


### 21. stresses that more than half of the world’s poorest countries face either a debt crisis or a high risk of one; welcomes the un secretary-general’s push for a global sdg stimulus package and calls for effective debt relief measures that make use of the full toolset available and include both ‘new lenders’ and private creditors; ### 21. stresses that more than half of the world’s middle and low income countries face either a debt crisis or a high risk of one; welcomes the un secretary-general’s push for a global sdg stimulus package and calls for effective debt relief measures that make use of the full toolset available and include both ‘new lenders’ and private creditors;


### 24. instructs its president to forward this resolution to the council and the commission. ### 24. instructs its president to forward this resolution to the council and the commission as well as to the secretary general of the united nations and the president of the united nations general assembly .


### — having regard to the commission report of may 15 2019 on the evaluation of the 7th environment action programme (com(2019)0233) , ### — having regard to the commission report of 15 may 2019 on the evaluation of the 7th environment action programme (com(2019)0233) ,


### a. whereas there will be no climate justice without environmentally , socially and economically sustainable development; whereas achieving the sdgs is therefore an essential prerequisite to achieving a just transition under the paris agreement and the european green deal; ### a. whereas there will be no climate justice without environmentally , socially and economically sustainable and inclusive development; whereas achieving the sdgs is therefore an essential prerequisite to achieving a just transition under the paris agreement and the european green deal;


### a. whereas there will be no climate justice without environmentally , socially and economically sustainable development; whereas achieving the sdgs is therefore an essential prerequisite to achieving a just transition under the paris agreement and the european green deal; ### a. whereas there will be no climate justice without environmentally , socially and economically sustainable development; whereas achieving the sdgs is therefore an essential prerequisite to achieving a just and fair transition under the paris agreement and the european green deal;


### a. whereas there will be no climate justice without environmentally , socially and economically sustainable development; whereas achieving the sdgs is therefore an essential prerequisite to achieving a just transition under the paris agreement and the european green deal; ### a. whereas at european level and internationally there will be no climate justice without environmentally , socially and economically sustainable development; whereas achieving the sdgs is therefore an essential prerequisite to achieving a just transition under the paris agreement and the european green deal;


### b. whereas the impact of the covid-19 pandemic is not yet fully known , but has already led to a significant degree of sdg backsliding; ### b. whereas the impact of the covid-19 pandemic is not yet fully known , but has already led to a significant degree of sdg backsliding in europe but especially also in the countries of the global south with weak health systems and where vaccination rates remain very low;


### b. whereas the impact of the covid-19 pandemic is not yet fully known , but has already led to a significant degree of sdg backsliding; ### b. whereas the impact of the covid-19 pandemic and the geopolitical and humanitarian crisis is not yet fully known , but has already led to a significant degree of sdg backsliding;


### b. whereas the impact of the covid-19 pandemic is not yet fully known , but has already led to a significant degree of sdg backsliding; ### b. whereas the long-term impact of the covid-19 pandemic is not yet fully known , but has already led to a significant degree of sdg backsliding;


### 12. welcomes the commission’s target of achieving a reduction of at least 10 % in the harmful use of alcohol by 2025; encourages the commission and the member states to promote actions to reduce and prevent alcohol-related harm within the framework of a revised eu alcohol strategy13 ; supports the provision of better information to consumers by improving the labelling of alcohol beverages to include prominent warning labels and introducing the mandatory indication of the list of ingredients and nutritional information; calls for the prohibition of alcohol advertising at sport events and for the prohibition of alcohol sponsorship of sport; considers it important to protect children from commercial communication on alcohol consumption , as well as product placement and sponsorship of alcohol brands , especially in the digital environment; calls for the strong monitoring of the implementation of the revised audiovisual media service directive14 ; encourages the allocation of public funds for national and european awareness campaigns; supports the planned review of eu legislation on the taxation of alcohol and on cross-border purchases of alcohol by private individuals and a review of alcohol pricing policies , including increasing taxes on alcoholic beverages; ### 12. welcomes the commission’s target of achieving a reduction of at least 10 % in the harmful use of alcohol by 2025; encourages the commission and the member states to promote actions to reduce and prevent alcohol-related harm within the framework of a revised eu alcohol strategy13; supports the provision of better information to consumers by improving the labelling of alcohol beverages to include warning messages for responsible drinking and introducing the mandatory indication of the list of ingredients and nutritional information , including off-label by electronic means; calls for shielding minors from exposure to alcohol advertising at sport events; considers it important to protect children from commercial communication on alcohol consumption , as well as product placement and sponsorship of alcohol brands , especially in the digital environment; calls for the strong monitoring of the implementation of the revised audiovisual media service directive14 ; acknowledges and encourages advertising self-regulation efforts that demonstrate social responsibility for the commercial communication of alcoholic beverages; encourages the allocation of public funds for national and european awareness and education campaigns; supports the planned review of eu legislation on the taxation of alcohol and on cross-border purchases of alcohol by private individuals and a review of alcohol pricing policies , that is fair , balanced and takes into consideration the important role of winegrowing and spirit production in the social and economic sustainability of many eu regions;


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


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


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


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


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


### 13. emphasises the role of a healthy diet in cancer prevention and that individual cancer risks can be reduced by an appropriate intake of fruits and vegetables , and therefore welcomes the upcoming revision of the ‘eu school fruit , vegetables and milk scheme’; asks the commission and the member states to help consumers to make informed , healthy and sustainable choices about food products via the adoption of harmonised , mandatory front-of-pack nutrition labelling , such as the nutri-score; welcomes the focus on healthy nutrition in the eu child guarantee15 and calls for a new eu action plan on childhood obesity; supports fiscal measures to make fresh foods (such as pulses , grains and vegetables) more affordable and accessible at national level , especially for people with low incomes; encourages member states to use pricing policies , such as value added tax differentiation , and marketing controls to influence demand for , access to and the affordability of food and drink low in saturated fats , trans-fats , salt and sugar; supports member states in restricting the advertising of ultra-processed food products and sugary and sweetened beverages , including on social media; ### 13. acknowledges that scientific studies indicate that up to 30% of all cancer cases are linked to poor dietary habits; emphasises the role of a healthy diet in cancer prevention and that individual cancer risks can be reduced by an appropriate intake of fruits , vegetables and other beneficial foods , in line with the who's recommendations; asks the commission and the member states to help and encourage consumers to make informed , healthy and sustainable choices about food products and organise educative campaigns and initiatives aimed at all segments of the population; highlights that the information given to the citizens should be complete , covering food-processing methods , unhealthy additives , and sugar content , that can make the difference between foods of the same category; recalls that health-beneficial claims in unhealthy food , that may generate confusion , must be totally prohibited , such as added vitamin content in highly sugary foods; encourages the commission and the member states to proactively fight misinformation related to dietary choices , such as about risky diets that are claimed to be healthy without scientific evidence , certain types of dietary supplements or confusing marketing campaigns; supports fiscal measures to make fresh foods (such as pulses , grains and vegetables) more affordable and accessible at national level , especially for people with low incomes; encourages member states to use pricing policies , such as value added tax differentiation , and marketing controls to influence demand for , access to and the affordability of food and drink low in trans-fats , salt and sugar; supports member states in restricting the advertising , in particular the marketing strategies aimed at children , of ultra-processed food products and sugary and sweetened foods and beverages , including on social media; welcomes the focus on healthy nutrition in the eu child guarantee15 and calls for a new eu action plan on childhood obesity; welcomes the upcoming revision of the ‘eu school fruit , vegetables and milk scheme’;


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


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


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


### 14. calls on member states , regional and local governments , and civil society representatives to promote and facilitate the practice of sports activities , which is known to limit both the incidence and the recurrence of cancer , as well as mental health problems , and favour social inclusion; ### 14. calls on member states , regional and local governments , and civil society representatives to promote and facilitate the practice of sports activities , which is known to limit both the incidence and the recurrence of cancer , as well as mental health problems , and favour social inclusion; calls for programs specially directed to children and young people , to encourage the practise of physical exercise from a young age; highlights the importance of making the practise of sports accessible and inclusive for all , in particular for vulnerable groups , via financing public infrastructures , equipment and programs;


### 14. calls on member states , regional and local governments , and civil society representatives to promote and facilitate the practice of sports activities , which is known to limit both the incidence and the recurrence of cancer , as well as mental health problems , and favour social inclusion; ### 14. calls on member states , regional and local governments , and civil society representatives to promote and facilitate the practice of sports activities , particularly in schools and for young people , which is known to limit both the incidence and the recurrence of cancer , as well as mental health problems , and favour social inclusion; recalls that a healthy and active life is key at any age , therefore encourages also the promotion of sport and healthy habits for the elderly;


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


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


### 16. points out that radiation from the sun contains invisible ultraviolet (uv) radiation which can lead to skin cancer; supports the strengthening of protection against exposure to uv radiation at eu level , especially in the framework of occupational health and safety legislation for outdoor workers; calls on the member states to fully implement the rules on artificial tanning devices (sunbeds)16 and to work together towards the phasing out of sunbeds for cosmetic purposes; ### 16. welcomes the commission’s commitment to explore measures on exposure to ultraviolet radiation , including from sunbeds; regrets that this commitment is not detailed further with concrete actions in europe's beating cancer plan; points out that radiation from the sun contains invisible ultraviolet (uv) radiation which can lead to skin cancer; supports the strengthening of protection against exposure to uv radiation at eu level , especially in the framework of occupational health and safety legislation for outdoor workers; calls therefore on the commission to revise directive 2006/25/ec on the exposure of workers to risks from physical agents (artificial optical radiation) and to include solar radiation into the scope; calls on the commission to regulate sunbeds as a public health concern , while transferring responsibility for this from dg grow to dg sante; calls on the member states to fully implement the rules on artificial tanning devices (sunbeds)16 and to work together towards the phasing out of sunbeds for cosmetic purposes; points out the importance of informative campaigns to make people aware of the risks associated to excessive sun exposure and to teach them how to recognize possible warning signs; calls on the member states to revise taxation of sunscreens to make sun protection accessible to all;


### 17. acknowledges that around 2 % of the european cancer burden can be attributed to ionizing radiation and that indoor exposure to radon and its decay products is the second leading cause of lung cancer in europe; looks forward to the results of the euratom research and training programme17 , which will improve knowledge on exposure to radon , and the proposed countermeasures to reduce its accumulation in dwellings; encourages member states to regularly update their national plans to reduce exposure to radon , as requested in the directive on exposure to radioactive sources18 ; calls on the commission to introduce measures to protect workers exposed to ionising radiation such as airline crews , nuclear power plant workers and health professionals working in the radiology , radiotherapy or nuclear medicine sectors; ### 17. acknowledges that around 2 % of the european cancer burden can be attributed to ionizing radiation and that indoor exposure to radon and its decay products is the second leading cause of lung cancer in europe; looks forward to the results of the euratom research and training programme17 , which will improve knowledge on exposure to radon , and the proposed countermeasures to reduce its accumulation in dwellings; encourages member states to regularly update their national plans to reduce exposure to radon , as requested in the directive on exposure to radioactive sources18 ; calls on the commission to assess the implementation and effectiveness of current measures to protect workers exposed to ionising radiation such as airline crews , nuclear power plant workers and health and veterinarian professionals working in the radiology , radiotherapy or nuclear medicine sectors and review them where necessary , in order to set proportionate measures that understand the particularities of each sector; recalls that ionizing radiation could also be present in private households , encourages therefore the commission and member states to map existing and potential critical areas in order to effectively react to this threat and to promote information campaigns for the public in order to raise awareness on this matter;


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


### 17. acknowledges that around 2 % of the european cancer burden can be attributed to ionizing radiation and that indoor exposure to radon and its decay products is the second leading cause of lung cancer in europe; looks forward to the results of the euratom research and training programme17 , which will improve knowledge on exposure to radon , and the proposed countermeasures to reduce its accumulation in dwellings; encourages member states to regularly update their national plans to reduce exposure to radon , as requested in the directive on exposure to radioactive sources18 ; calls on the commission to introduce measures to protect workers exposed to ionising radiation such as airline crews , nuclear power plant workers and health professionals working in the radiology , radiotherapy or nuclear medicine sectors; ### 17. acknowledges that around 2 % of the european cancer burden can be attributed to ionizing radiation and that indoor exposure to radon and its decay products is the second leading cause of lung cancer in europe; looks forward to the results of the euratom research and training programme17 , which will improve knowledge on exposure to radon , and the proposed countermeasures to reduce its accumulation in dwellings; encourages member states to regularly update their national plans to reduce exposure to radon , as requested in the directive on exposure to radioactive sources18 ; calls on the commission to introduce measures to protect workers exposed to ionising radiation such as airline crews , nuclear power plant workers and health professionals working in the radiology , radiotherapy or nuclear medicine sectors; recalls that ionizing radiation could also be present in private households , encourages therefore the commission and member states to map existing and potential critical areas in order to effectively react to this threat and to promote information campaigns for the public in order to raise the awareness on this matter;