### reductions in the level of taxation , which shall not go below the minima as set out in table b and d of annex i , to energy products and electricity used for the carriage of goods and passengers by rail , metro , tram and trolley bus , and for local public passenger transport , waste collection , armed forces and public administration , disabled people and ambulances; ### reductions in the level of taxation , which shall not go below the minima as set out in table b and d of annex i , to energy products and electricity used for the carriage of goods and passengers by rail , metro , tram and trolley bus , and for local public passenger transport as well as occasional transport by road , waste collection , armed forces and public administration , disabled people and ambulances;


### 2. the power to adopt the delegated acts referred to in article 2(8) and article 5(2) shall be conferred on the commission for an indeterminate period of time from 1 january 2023. ### 2. the power to adopt the delegated acts referred to in article 2(8) shall be conferred on the commission for an indeterminate period of time from 1 january 2023.


### 3. the delegation of power referred to in article 2(8) and article 5(2) may be revoked at any time by the council. a decision to revoke shall put an end to the delegation of the power specified in that decision. it shall take effect the day following the publication of the decision in the official journal of the european union or at a later date specified therein. it shall not affect the validity of any delegated acts already in force. ### 3. the delegation of power referred to in article 2(8) may be revoked at any time by the council. a decision to revoke shall put an end to the delegation of the power specified in that decision. it shall take effect the day following the publication of the decision in the official journal of the european union or at a later date specified therein. it shall not affect the validity of any delegated acts already in force.


### 6. a delegated act adopted pursuant to article 2(8) and article 5(2) shall enter into force only if no objection has been expressed by the council within a period of two months of notification of that act to the council or if , before the expiry of that period , the council have informed the commission that it will not object. that period shall be extended by two months at the initiative of the council. ### 6. a delegated act adopted pursuant to article 2(8) shall enter into force only if no objection has been expressed by the council within a period of two months of notification of that act to the council or if , before the expiry of that period , the council have informed the commission that it will not object. that period shall be extended by two months at the initiative of the council.


### every five years and for the first time five years after 1 january 2023 , the commission shall submit to the council a report on the application of this directive. ### every three years and for the first time three years after 1 january 2023 , the commission shall submit to the council a report on the application of this directive.


### every five years and for the first time five years after 1 january 2023 , the commission shall submit to the council a report on the application of this directive. ### every five years and for the first time in 2026 the commission shall submit to the council a report on the application of this directive.


### the report by the commission shall , inter alia , examine the minimum levels of taxation , the impact of innovation and technological developments , in particular as regards energy efficiency , the use of electricity in transport and the justification for the exemptions , reductions and differentiations laid down in this directive. the report shall take into account the proper functioning of the internal market , environmental and social considerations , the real value of the minimum levels of taxation and the relevant wider objectives of the treaties. ### the report by the commission shall , inter alia , examine the minimum levels of taxation , the impact of innovation and technological developments , in particular as regards energy efficiency , the use of electricity in transport and the justification for the exemptions , reductions and differentiations laid down in this directive. the report shall take into account the proper functioning of the internal market , environmental and social considerations , the real value of the minimum levels of taxation , the effects of this directive on the economic , social and territorial cohesion of european member states and regions that solely rely on aviation and maritime transport as well as the relevant wider objectives of the treaties.


### the report by the commission shall , inter alia , examine the minimum levels of taxation , the impact of innovation and technological developments , in particular as regards energy efficiency , the use of electricity in transport and the justification for the exemptions , reductions and differentiations laid down in this directive. the report shall take into account the proper functioning of the internal market , environmental and social considerations , the real value of the minimum levels of taxation and the relevant wider objectives of the treaties. ### the report by the commission shall , inter alia , examine the minimum levels of taxation , the impact of innovation and technological developments , in particular as regards energy efficiency , the use of electricity in transport and the justification for the exemptions , reductions and differentiations laid down in this directive. the report shall take into account the proper functioning of the internal market , environmental and social considerations , the real value of the minimum levels of taxation , the impact of this directive on air connectivity and the economic and social welfare of insular , peripheral and remote regions as well as the relevant wider objectives of the treaties.


### the report by the commission shall , inter alia , examine the minimum levels of taxation , the impact of innovation and technological developments , in particular as regards energy efficiency , the use of electricity in transport and the justification for the exemptions , reductions and differentiations laid down in this directive. the report shall take into account the proper functioning of the internal market , environmental and social considerations , the real value of the minimum levels of taxation and the relevant wider objectives of the treaties. ### the report by the commission shall , inter alia , examine the minimum levels of taxation , consider potential extensions of taxation exemptions provided to low-carbon fuels in light of the impact of innovation and technological developments , in particular as regards energy efficiency , the use of electricity in transport and the application of the exemption for electricity outlined in article 15 , reductions and differentiations laid down in this directive. the report shall take into account the proper functioning of the internal market , environmental and social considerations , including the impact of this directive on carbon leakage and competitiveness through evasive action , the real value of the minimum levels of taxation and the relevant wider objectives of the treaties.


### the report by the commission shall , inter alia , examine the minimum levels of taxation , the impact of innovation and technological developments , in particular as regards energy efficiency , the use of electricity in transport and the justification for the exemptions , reductions and differentiations laid down in this directive. the report shall take into account the proper functioning of the internal market , environmental and social considerations , the real value of the minimum levels of taxation and the relevant wider objectives of the treaties. ### the report by the commission shall , inter alia , examine the minimum levels of taxation , the impact of innovation and technological developments , in particular as regards energy efficiency , the use of electricity in transport and the justification for the exemptions , reductions and differentiations laid down in this directive. the report shall take into account the proper functioning of the internal market , environmental and social considerations , the real value of the minimum levels of taxation , the effects of this directive on the economic , social and territorial cohesion of member states and regions that solely rely on aviation and maritime transport as well as the relevant wider objectives of the treaties.


### the report by the commission shall , inter alia , examine the minimum levels of taxation , the impact of innovation and technological developments , in particular as regards energy efficiency , the use of electricity in transport and the justification for the exemptions , reductions and differentiations laid down in this directive. the report shall take into account the proper functioning of the internal market , environmental and social considerations , the real value of the minimum levels of taxation and the relevant wider objectives of the treaties. ### the report by the commission shall , inter alia , examine the minimum levels of taxation , the impact of innovation and technological developments , in particular as regards energy efficiency , the use of renewable energy sources in transport , their contribution to reducing emissions and the justification for the exemptions , reductions and differentiations laid down in this directive. the report shall take into account the proper functioning of the internal market , environmental and social considerations , the real value of the minimum levels of taxation and the relevant wider objectives of the treaties.


### b ### b amending rates to:gas oil 1 ,2 (01.01.2023) 1 ,2 (01.01.2033)heavy fuel oil 1 ,2 (01.01.2023) 1 ,2 (01.01.2033)kerosene 1 ,2 (01.01.2023) 1 ,2 (01.01.2033)non-sustainable biofuels 1 ,2 (01.01.2023) 1 ,2 (01.01.2033)liquefied petroleum gas (lpg) 1 ,2 (01.01.2023) 1 ,2 (01.01.2033)natural gas 1 ,2 1 ,2 non-sustainable biogas 0 ,9 (01.01.2023)1 ,2 (01.01.2033)non renewable fuels of non-biological origin 0 ,9 (01.01.2023)1 ,2 (01.01.2033)sustainable food and feed crop biofuels 0 ,6 (01.01.2023) 1 ,2 (01.01.2033)sustainable food and feed crop biogas 0 ,6 (01.01.2023) 1 ,2 (01.01.2033)sustainable biofuels 0 ,6 (01.01.2023) 1 ,2 (01.01.2033)sustainable biogas 0 ,6 (01.01.2023) 1 ,2 (01.01.2033)


### for the purposes of this article , ‘pleasure flights” shall mean the use of an aircraft for personal or recreational purposes not associated with a business or professional use. ### deleted


### where a member state has entered into an agreement with one or several member states , it may also apply the same level of taxation laid down in paragraph 1 to intra-eu air navigation of cargo-only flights mentioned in the first subparagraph. ### deleted


### for the purposes of this paragraph , ‘cargo-only flight’ shall mean a scheduled or non-scheduled air service performed by aircraft carrying revenue loads other than revenue passengers , excluding flights carrying one or more revenue passengers and flights listed in published timetables as open to passengers. ### deleted


### member states may also refund to the producer some or all of the amount of tax paid by the consumer on electricity produced from products specified in this paragraph. ### member states may also refund to the producer , including active customers , renewable energy self-consumers , renewable energy communities and local energy communities , some or all of the amount of tax paid by the consumer on electricity produced from products specified in this paragraph.


### 4. before adopting a delegated act , the commission shall consult experts designated by each member state in accordance with the principles laid down in the interinstitutional agreement of 13 april 2016 on better law-making44 . ### 4. before adopting a delegated act , the commission shall consult experts designated by each member state in accordance with the principles laid down in the interinstitutional agreement of 13 april 2016 on better law-making44 .


### 1. member states shall impose taxation on energy products and electricity in accordance with this directive. ### 1. member states shall impose taxation on all energy products and electricity in accordance with this directive , with the temporarily exception for the coal explored within the union , as to promote using its own resources , until all member states become fully independent from import of any energy products from russia , belarus , or any territories controlled by these countries.


### the commission is empowered to adopt delegated acts in accordance with article 29 to amend the minimum levels of taxation as referred to in the first subparagraph. ### deleted


### as from 1 january 2023 , the minimum levels of taxation applicable to electricity shall be fixed as set out in table d of annex i . ### as from 1 january 2023 , the minimum levels of taxation applicable to electricity shall be fixed as set out in table d of annex i with the exception of electricity used directly for charging electric vessels as set out in article 15.


### for the purposes of this article , ‘freight transport’ shall mean a scheduled or non-scheduled service performed by vessel carrying revenue loads other than revenue passengers , excluding voyages carrying one or more revenue passengers and voyages listed in published timetables as open to passengers. ### deleted


### (9) rules should be laid down to base energy taxation on the energy content of energy products and electricity , coupled with their environmental performances. for those purposes , reference should be made to the definitions of directive 2012/27/eu of the european parliament and of the council30 , to directive (eu) 2018/2001 of the european parliament and of the council31 , and to regulation (eu) 2020/852 of the european parliament and of the council32 . moreover , the list of energy products should be updated to include certain energy products , in order to ensure a unified and standardised treatment of those fuels. ### (9) rules should be laid down to base energy taxation on the energy content of energy products and electricity , coupled with their environmental performances , including their greenhouse gas savings performance. for those purposes , reference should be made to the definitions of directive 2012/27/eu of the european parliament and of the council30 , to directive (eu) 2018/2001 of the european parliament and of the council31 , and to regulation (eu) 2020/852 of the european parliament and of the council32 . moreover , the list of energy products should be updated to include certain energy products , in order to ensure a unified and standardised treatment of those fuels.


### 1. highlights that the union’s transport policy aims to ensure the smooth , efficient , safe and free movement of people and goods throughout the eu by means of integrated networks using all modes of transport , aiming to provide efficient , safe and environmentally friendly mobility solutions within the eu and to create the conditions for a competitive industry generating growth and jobs; ### 1. highlights that the union’s transport policy aims to ensure the smooth , efficient , safe and free movement of people and goods throughout the eu by means of integrated networks using all modes of transport , aiming to provide efficient , interoperable , safe and environmentally friendly mobility solutions within the eu and to create the conditions for a competitive industry generating growth and jobs;


### a. whereas the eu’s common transport policy was established to create a common transport area across europe; whereas its priority operational objective since 2013 has been to build a ‘core network’ by 2030 , and a ‘comprehensive network’ by 2050; ### a. whereas the eu’s common transport policy was established to create a common transport area across europe; whereas its priority operational objective since 2013 has been to build a ‘core network’ by 2030 , and a ‘comprehensive network’ by 2050; whereas the networks include all modes of transport including maritime , rail , road and air;


### 4. underlines that member states’ transport networks cannot be looked at in isolation; stresses that the proper connectivity within and between european regions is crucial , especially with regard to russia’s war of aggression against ukraine and the critical need to establish alternative logistics routes using various transport modes; is concerned that the current social and political post-pandemic outlook , combined with the consequences of the war , is posing a further threat to the timely completion and development of large projects; highlights , therefore that the extension of the european transport network corridors to neighbouring non-eu countries (such as ukraine , moldova , north macedonia , albania , etc.) would significantly improve the seamless functioning of the ten-t network; ### 4. underlines that member states’ transport networks cannot be looked at in isolation; stresses that the proper connectivity within and between european regions is crucial , especially with regard to russia’s war of aggression against ukraine and the critical need to establish alternative logistics routes using various transport modes; is concerned that the current social and political post-pandemic outlook , combined with the consequences of the war , is posing a further threat to the timely completion and development of large projects; highlights , therefore that the extension of the european transport network corridors to neighbouring non-eu countries (such as ukraine , moldova , north macedonia , albania , etc.) would significantly improve the seamless functioning of the ten-t network; underlines that success of the large transport infrastructure projects in the eu will depend to a large extent on how well it succeeds in connecting the infrastructure of the eastern member states to that of the western european union;


### 4. underlines that member states’ transport networks cannot be looked at in isolation; stresses that the proper connectivity within and between european regions is crucial , especially with regard to russia’s war of aggression against ukraine and the critical need to establish alternative logistics routes using various transport modes; is concerned that the current social and political post-pandemic outlook , combined with the consequences of the war , is posing a further threat to the timely completion and development of large projects; highlights , therefore that the extension of the european transport network corridors to neighbouring non-eu countries (such as ukraine , moldova , north macedonia , albania , etc.) would significantly improve the seamless functioning of the ten-t network; ### 4. underlines that member states’ transport networks cannot be looked at in isolation since a europe-wide transport network has been clearly acknowledged as vision whose benefits go beyond isolated national action; stresses that the proper connectivity within and between european regions is crucial and has been proven especially with the covid-19 pandemic crisis as well as with russia’s war of aggression against ukraine and the critical need to establish alternative logistics routes using various transport modes; is concerned that the current social and political post-pandemic outlook , combined with the consequences of the war , is posing a further threat to the timely completion and development of large projects; highlights , therefore that the extension of the european transport network corridors to neighbouring non-eu countries (such as ukraine , moldova , north macedonia , albania , etc.) would significantly improve the seamless functioning of the ten-t network;


### 6. highlights , that the eu is currently experiencing an unprecedented situation whereby numerous sources of funding must be absorbed simultaneously and that member states often do not have the administrative capacity to handle all the funding available from the recovery and resilience facility (rrf) through the national recovery and resilience plans while trying to absorb eur 392 billion of cohesion policy funding before the end of 2027; is concerned by the clear competition between the 2021-2027 cohesion funds and nextgenerationeu (ngeu) , as member states have to prioritise funding instruments by their eligibility deadline; calls for synergies between cohesion funding and the rrf (the largest instrument in the ngeu package) , with coherence , convergence and coordination between the two , in order to increase the impact of investments on the ground and avoid double funding; ### 6. highlights , that the eu is currently experiencing an unprecedented situation whereby numerous sources of funding must be absorbed simultaneously and that member states should have proper administrative capacity to handle all the funding available from the recovery and resilience facility (rrf) through the national recovery and resilience plans while trying to absorb eur 392 billion of cohesion policy funding before the end of 2027; notes that within the 2021-2027 cohesion funds and nextgenerationeu (ngeu) , member states have to prioritise funding instruments by their eligibility deadline; calls for synergies between cohesion funding and the rrf (the largest instrument in the ngeu package) , with coherence , convergence and coordination between the two , in order to increase the impact of investments on the ground;


### 7. highlights , further , that fast (flexible assistance for territories) - care is providing the possibility to phase in delayed projects from the 2014-2020 period to the 2021-2027 period; draws attention , nevertheless , to the fact that the possible net reduction of the respective allocations in the current period is putting at risk the eu budget and its implementation; ### 7. highlights , further , that fast (flexible assistance for territories) - care is providing the possibility to phase in delayed projects from the 2014-2020 period to the 2021-2027 period;


### 9. recalls that in the eu , the competence to implement projects lies with the member states; highlights that the commission has for this purpose appointed european coordinators to facilitate the implementation of all infrastructure projects along each of the nine core transport network corridors set out in the ten-t regulation; is concerned about the risk of misalignment between the eu’s and member states’ strategic priorities; ### 9. recalls that in the eu , the competence to implement projects lies with the member states; further recalls that member states should ensure a coherence between their national transport and investments plans with the eu transport objectives in order to accelerate the implementation of large infrastructure transport projects and the finalisation of the ten-t; highlights that the commission has for this purpose appointed european coordinators to facilitate the implementation of all infrastructure projects along each of the nine core transport network corridors set out in the ten-t regulation; is concerned about the risk of misalignment between the eu’s and member states’ strategic priorities and call for a subsequent reinforcement of the role of european coordinators in order to facilitate the deployment of infrastructure projects along the ten-t corridors;


### 10. is concerned by the limited commission oversight of project planning and implementation along transport network corridors , as member states’ priorities are mainly determined in the national context and may thus neglect cross-border sections where eu co-funded large infrastructure projects are located; highlights the risk of decreased utility derived from the use of eu funds if adequate performance is not achieved; believes that in order to address this issue , the coherence between national transport plans and investments and eu priorities should be strengthened , as should the conditionality of eu funding on engagement with eu priorities in terms of transport infrastructure deployment; ### 10. stresses that the commission should have a more prominent role in the oversight of project planning and implementation along transport network corridors , as member states’ priorities are often mainly determined in the national context and may thus neglect cross-border sections where eu co-funded large infrastructure projects are located; highlights the risk of decreased utility derived from the use of eu funds if adequate performance is not achieved; believes that in order to address this issue , the coherence between national transport plans and investments and eu priorities should be strengthened , as should the conditionality of eu funding on engagement with eu priorities in terms of transport infrastructure deployment;


### 11. acknowledges that large transport projects require significant implementation time; notes that according to the european court of auditors , the average expected construction time for eu co-funded large transport projects up to 2020 was 15 years , due in part to significant delays (of up to 11 years) compared with the initial schedules; highlights that this timeframe excludes the planning period , when projects can also receive eu co-funding for actions such as studies; notes that as the eu co-funding is organised around the seven-year multiannual financial framework period , large transport projects are often co-funded via several subsequent grants , each requiring a new project proposal and selection process; is concerned that this leads to duplication of effort for the project promoters and public authorities , increasing the administrative burden; notes with concern that such delays put the efficiency of eu co-funding at risk; ### 11. acknowledges that according to the european court of auditors (eca) , large transport projects require significant implementation time; notes that according to eca the average expected construction time for the audited eu co-funded large transport projects up to 2020 was 15 years and that the average delay was 11 years and that such delays put the efficiency of eu co-funding at risk; highlights that this timeframe excludes the planning period , when projects can also receive eu co-funding for actions such as studies; notes that as the eu co-funding is organised around the seven-year multiannual financial framework period , large transport projects are often co-funded via several subsequent grants , each requiring a new project proposal and selection process; is concerned that this leads to duplication of effort for the project promoters and public authorities , increasing the administrative burden; notes with concern that such delays put the efficiency of eu co-funding at risk; urges member states to implement directive 2021/1187 on streamlining measures for advancing the realisation of the ten-t in order to enable simplified and harmonised permitting procedures and prevent delays in the projects;


### 12. stresses , moreover , that many eu co-funded projects are subject to cost overruns compared to initial estimates at the project planning stage; highlights that this will become even more problematic in the post-covid-19 environment and in the context of russia’s war of aggression against ukraine; points especially to the rising inflation rates and the increasing costs of construction and raw materials , and their impact on project budgets; draws attention to the fact that inflation represents an enormous risk to current and future infrastructure projects , which may be stalled due to the highly inflated prices of building and raw materials; ### 12. stresses , moreover , that many eu co-funded projects are subject to cost overruns compared to initial estimates at the project planning stage; highlights that this will become even more problematic in the post-covid-19 environment and in the context of russia’s war of aggression against ukraine; points especially to the rising inflation rates and the increasing costs of construction and raw materials , and their impact on project budgets; draws attention to the fact that inflation represents an enormous risk to current and future infrastructure projects , which may be stalled due to the highly inflated prices of building and raw materials; calls for the connecting europe facility (cef) budget to be increased to meet the additional costs stemming from inflation , as well as other geopolitical and transition needs and challenges that affect the implementation of the ten-t;


### 13. notes the significant delays in the adoption of partnership agreements (pas) and programmes in the context of cohesion policy implementation in the current programming period 2021-2027; remarks that the programmes should have been operational since january 2021; is concerned about the slow pace of implementation; acknowledges , however , that we have entered a new phase of implementation and that the commission has so far approved 25 pas; acknowledges that at least 142 programmes have been submitted in the context of cohesion policy as of 25 october 2022 , and that this also constitutes a considerable step forward7 ; ### 13. notes the significant delays in the adoption of partnership agreements (pas) and programmes in the context of cohesion policy implementation in the current programming period 2021-2027; remarks that the programmes should have been operational since january 2021; is concerned about the slow pace of implementation; acknowledges , however , that we have entered a new phase of implementation and that the commission has so far approved 25 pas; welcomes that at least 142 programmes have been submitted in the context of cohesion policy as of 25 october 2022 , and that this also constitutes a considerable step forward7 ;


### 15. highlights that the project monitoring performed by the european climate , infrastructure and environment executive agency is mainly oriented towards financial aspects and outputs and does not focus on projects’ broader results and impacts; regrets that , consequently , there is only limited monitoring data that is suitable for the subsequent evaluation of these projects; ### 15. highlights that the project monitoring performed by the european climate , infrastructure and environment executive agency (cinea) is mainly oriented towards financial aspects and outputs and does not focus on projects’ broader results and impacts; calls on the commission and cinea to make use of more results-oriented goals and indicators to improve the potential for synergies between different funding programmes as well as to redesign the performance framework to better monitor project results;


### 17. notes that while the union produces systematic ex post evaluations of programmes , the commission has not performed , nor has it required project promoters to perform , systematic ex post assessments of individual eu co-funded large transport projects; notes that there is currently no legal obligation for them to do so; ### 17. notes that while the union produces systematic ex post evaluations of programmes , the commission has not performed in a systematic method , nor has it required project promoters to perform , ex post assessments of individual eu co-funded large transport projects; notes that there is currently no legal obligation for them to do so; highlights that these ex post assessments could increase transparency on the effectiveness of the projects and allow deriving lessons-learnt for future large infrastructure projects;


### 25. calls for complete alignment between the eu’s and member states’ strategic priorities; regrets the commission’s limited oversight over the planning and implementation of projects along transport network corridors; ### 25. calls for complete alignment between the eu’s and member states’ strategic priorities; calls for a greater oversight of the commission over the planning and implementation of projects along transport network corridors; notes that in many member states , priority treatment is given to certain project categories based on their strategic importance , characterised by shorter timelines , simultaneous and/or simplified procedures; considers that when such a framework exists within a national legal framework , it should automatically apply to projects on the ten-t; calls for member states whose national legal frameworks lack such priority treatment to establish one for transport projects; concludes that this could have a positive impact in accelerating large transport infrastructure projects;


### 26. is concerned that long waiting times at internal eu borders negatively affect eu-funded infrastructure and decrease its overall usability , with impacts on cities and citizens , air quality and noise pollution , as well as an increased risk of road accidents , while compromising working conditions for drivers; calls , therefore , for one minute to be set as the eu-wide standard time for the processing of heavy-duty vehicles at eu borders , in order to help facilitate optimal usage of transport infrastructure and networks; ### 26. is concerned that long waiting times at internal eu borders negatively affect eu-funded infrastructure and decrease its overall usability , with impacts on cities and citizens , air quality and noise pollution , as well as an increased risk of road accidents , while compromising working conditions for drivers; calls , therefore , for the establishment of a minimum eu-wide standard time for the processing of heavy-duty vehicles at eu borders , in order to help facilitate optimal usage of transport infrastructure and networks;


### 2. reiterates its calls for increased financing of transport infrastructure through eu funding , particularly the connecting europe facility (cef); suggests to this end , for the current multiannual financial framework (mff) , the mobilisation of unused funds under the recovery and resilience facility and calls on the commission to plan a successor programme to cef ii for the mff 2028-2034 , with reinforced funding; ### 2. reiterates its calls for increased financing of transport infrastructure through eu funding , particularly the connecting europe facility (cef) , given the rising needs of the transport sector; calls for the necessary adjustment of the 2021-2027 mff through its forthcoming revision , taking also into account the new geopolitical context; acknowledges in that regard the commission’s intention to use the cef to support interoperability and connectivity projects of the union's transport network with ukraine; further urges the commission to plan a successor programme to cef ii for the mff 2028-2034 , with reinforced funding;


### 2. underscores that there is a clear consensus among the institutions that , in the wake of the unprovoked and unjustified invasion of ukraine , the eu should provide the strongest possible social , economic and financial assistance to ukraine , while addressing the economic and social consequences of the crisis within the union and delivering the necessary support to its citizens; underlines , in this context , the shared union goals of delivering on the european green deal and the digital transition , scaling up defence cooperation and coordination , improving its strategic autonomy and energy independence and security , ensuring food security , and addressing the challenges caused by high inflation; ### 2. underscores that there is a clear consensus among the institutions that , in the wake of the unprovoked and unjustified invasion of ukraine , the eu should provide the strongest possible social , economic and financial assistance to ukraine , while addressing the economic and social consequences of the crisis within the union and delivering the necessary support to its citizens; underlines , in this context , the shared union goals of delivering on the european green deal and the digital transition , scaling up defence cooperation and coordination , improving its strategic autonomy and energy independence and security , ensuring food security , and addressing the challenges caused by high inflation; recalls that , with its repeated heatwaves , catastrophic forest fires and deadly floods , the summer of 2022 was for many citizens an opportunity to become aware of the seriousness of climate change and the urgency of doing everything possible to do whatever it takes to limit its gravity and consequences; considers that , in order to get out of our dependence on fossil gas (and therefore to lower its price) and to ensure the success of the european green deal , it is urgent to give a new impetus to building insulation (both public and private) , which can create massive employment opportunities and improve the purchasing power of households , but which requires massive financial assistance , and in order for the european green deal to succeed and to be welcomed all over europe , it is crucial that the eu participates massively in this financial assistance;


### 2. underscores that there is a clear consensus among the institutions that , in the wake of the unprovoked and unjustified invasion of ukraine , the eu should provide the strongest possible social , economic and financial assistance to ukraine , while addressing the economic and social consequences of the crisis within the union and delivering the necessary support to its citizens; underlines , in this context , the shared union goals of delivering on the european green deal and the digital transition , scaling up defence cooperation and coordination , improving its strategic autonomy and energy independence and security , ensuring food security , and addressing the challenges caused by high inflation; ### 2. underscores that there is a clear consensus among the institutions that , in the wake of the unprovoked and unjustified invasion of ukraine , the eu should provide the strongest possible social , economic and financial assistance to ukraine , while addressing the economic and social consequences of the crisis within the union and delivering the necessary support to its citizens; underlines , in this context , the shared union goals of delivering on the european green deal and the digital transition and the european pillar of social rights , scaling up defence cooperation and coordination , improving its strategic autonomy and energy independence and security , ensuring food security , and addressing the challenges caused by high inflation;; recalls that , in an ever-evolving world with new emerging challenges and threats , eu-wide solutions are needed to ensure a level playing field for all member states in their capacity to support citizens , households and businesses , thereby preserving the integrity of the internal market and preventing its fragmentation or distortion;


### 2. underscores that there is a clear consensus among the institutions that , in the wake of the unprovoked and unjustified invasion of ukraine , the eu should provide the strongest possible social , economic and financial assistance to ukraine , while addressing the economic and social consequences of the crisis within the union and delivering the necessary support to its citizens; underlines , in this context , the shared union goals of delivering on the european green deal and the digital transition , scaling up defence cooperation and coordination , improving its strategic autonomy and energy independence and security , ensuring food security , and addressing the challenges caused by high inflation; ### 2. underscores that there is a clear consensus among the institutions that , in the wake of the unprovoked and unjustified invasion of ukraine , the eu should provide the strongest possible social , economic and financial assistance to ukraine , while cushioning in all possible ways the economic and social consequences of the crisis within the union and delivering the necessary support to its citizens and businesses; underlines , in this context , the shared union goals of delivering on the european green deal and the digital transition , scaling up defence cooperation and coordination as appropriate while fully respecting the stance of neutrality adopted by certain member states of the union as established in their constitutions , improving its strategic autonomy and energy independence and security , ensuring global food security , and addressing the challenges caused by high inflation;


### 2. underscores that there is a clear consensus among the institutions that , in the wake of the unprovoked and unjustified invasion of ukraine , the eu should provide the strongest possible social , economic and financial assistance to ukraine , while addressing the economic and social consequences of the crisis within the union and delivering the necessary support to its citizens; underlines , in this context , the shared union goals of delivering on the european green deal and the digital transition , scaling up defence cooperation and coordination , improving its strategic autonomy and energy independence and security , ensuring food security , and addressing the challenges caused by high inflation; ### 2. underscores that there is a clear consensus among the institutions that , in the wake of the unprovoked and unjustified invasion of ukraine , the eu should provide the strongest possible social , economic and financial assistance to ukraine , while addressing the economic and social consequences of the crisis within the union and delivering the necessary support to its citizens; underlines , in this context , the shared union goals of delivering on the socially just european green deal and the digital transition , scaling up defence cooperation and coordination , improving its strategic autonomy and energy independence and security , ensuring food security , and addressing the challenges caused by high inflation , notably for households at the lower end of the income distribution;


### 2. points out that the sudden emergence of severe european-wide crises , such as the pandemic and russia’s war of aggression against ukraine , have tested the multiannual financial framework (mff) and underlined the need for the mff to be managed in a more flexible , yet sustainable , manner; therefore sees a need for the revision of the mff and calls on the commission to conduct an in-depth review of the functioning of the current mff and to proceed with a legislative proposal for comprehensive mff revision as soon as possible , and no later than the first quarter of 2023; ### 2. points out that the sudden emergence of severe european-wide crises , such as the pandemic , russia’s war of aggression against ukraine , the energy crisis and increased inflation , made clear that we need a stronger union , with more ambitious policies funded with stronger resources , have tested the multiannual financial framework (mff)and underlined the need for the mff to be managed in a more flexible , yet sustainable , manner; therefore sees a need for the revision of the mff and calls on the commission to conduct an in-depth review of the functioning of the current mff and to proceed with a legislative proposal for comprehensive mff revision as soon as possible , and no later than the first quarter of 2023;affirms that no reform of the union is possible without a parallel discussion on how to enhance the decision-making , the quality and the quantity of the eu budget;


### 2. points out that the sudden emergence of severe european-wide crises , such as the pandemic and russia’s war of aggression against ukraine , have tested the multiannual financial framework (mff) and underlined the need for the mff to be managed in a more flexible , yet sustainable , manner; therefore sees a need for the revision of the mff and calls on the commission to conduct an in-depth review of the functioning of the current mff and to proceed with a legislative proposal for comprehensive mff revision as soon as possible , and no later than the first quarter of 2023; ### 2. points out that the sudden emergence of severe european-wide crises , such as the pandemic and russia’s war of aggression against ukraine , and their detrimental economic spillover , have tested the multiannual financial framework (mff) and underlined the need for the mff to be strengthened and managed in a more flexible , yet sustainable , manner; therefore sees a need for a structural revision of the mff and calls on the commission to conduct an in-depth review of the functioning of the current mff and to proceed with a legislative proposal for comprehensive mff revision as soon as possible , and no later than the first quarter of 2023;


### 2. calls on the commission to adopt , in early 2023 , an ambitious mff revision proposal that substantially increases the resources for heading 6; urges the member states to agree to a significant increase in ceilings; ### 2. calls on the commission to adopt , in early 2023 , an ambitious mff revision proposal that substantially increases the resources for heading 6; urges the member states to agree to a significant increase in ceilings; highlights that only seven years are left to achieve agenda 2030 and regrets that according to the sdg report 20221a , the global average of the sdg index decreased slightly for the second consecutive year; reiterates that the eu should play a crucial role in the implementation of the sdgs as well as in supporting its partner countries in their efforts;


### 3. underlines the necessity of providing the regions with appropriate financial means in order to deal with the waves of migration caused by the russian aggression against ukraine and its multifaceted consequences; emphasises the need to address the grave difficulties that the current rise in energy costs is causing for the regions , and to identify suitable financial instruments to deal with them at a regional level; ### 3. underlines the necessity of providing the regions with appropriate financial means in order to deal with the waves of migration caused by the russian aggression against ukraine , as well as the waves of migration caused by other crises and their multifaceted consequences; emphasises the need to address the grave difficulties that the current rise in energy costs is causing for the regions , and to identify suitable financial instruments to deal with them at a regional level through a bottom-up approach involving local and regional authorities;


### 3. recalls that under the interinstitutional agreement of 16 december 20201 , where a proposal for a new mff or for a substantial revision has been presented , the institutions have committed to seeking to determine specific arrangements for cooperation and dialogue between them throughout the procedure leading to its adoption; ### 3. recalls that under the interinstitutional agreement of 16 december 20201 , where a proposal for a new mff or for a substantial revision has been presented , the institutions have committed to seeking to determine specific arrangements for cooperation and dialogue between them throughout the procedure leading to its adoption; reaffirms its commitment to this agreement and expresses its readiness to engage with the other institutions to devise and implement ambitious and future-proof budget solutions;


### 3. deeply regrets the fact that the protection of the eu budget , including the comprehensive processing of information , the ease of accessibility , the feasibility of in-depth audits , substantive scrutiny and the possibility to monitor , follow up on and evaluate the financed actions , as envisaged by the rrf regulation , has not been adequately embedded within the current mff package as a whole; acknowledges that this shortcoming enormously weakens both the level of transparency of the implementing actions and the effectiveness of scrutiny and monitoring; calls for the revision of the 2021-2027 mff to address these shortcomings; calls , therefore , for a mandatory single interoperable database to be introduced during the current programming period , including relevant information on the direct and ultimate beneficiaries of eu funds , providing a clear overview of the recipients of eu funding; ### 3. notes the need for flexibility in times of crisis but deeply regrets the fact that the protection of the eu budget , including the comprehensive processing of information , the ease of accessibility , the feasibility of in-depth audits , substantive scrutiny and the possibility to monitor , follow up on and evaluate the financed actions , as envisaged by the rrf regulation , has not been adequately embedded within the current mff package as a whole; acknowledges that this shortcoming enormously weakens both the level of transparency of the implementing actions and the effectiveness of scrutiny and monitoring; calls for the revision of the 2021-2027 mff to address these shortcomings; calls , therefore , for a mandatory single interoperable database to be introduced during the current programming period , including relevant information on the direct and ultimate beneficiaries of eu funds , providing a clear overview of the recipients of eu funding and ensure accountability , credibility and better control of expenditure , so as to prevent misuse of funds , corruption , fraud , conflicts of interest , etc. ;


### 3. notes that the global humanitarian funding gap continues to grow; stresses that the humanitarian aid instrument must receive significantly more funding in the revised mff to match the eu’s ambition to be a leading humanitarian donor; ### 3. notes that the global humanitarian funding gap continues to grow; underlines that sustainable investments in disaster risk reduction are urgently needed today in order to prevent shocks and crises in the short , medium and long term; stresses that the humanitarian aid instrument must receive significantly more funding in the revised mff to match the eu’s ambition to be a leading humanitarian donor in view of the many simulations crises in the world;


### 4. recommends further strengthening synergies between the cef and other programmes such as horizon europe and investeu , in order to support innovation , sustainability and safety in the transport sector and optimise the use of budgetary resources; ### 4. recommends further strengthening synergies between the cef and other programmes such as horizon europe and investeu , to support , in particular , eu joint undertakings related to transport , in order to boost innovation and research in sustainability , performance and safety in the sector;


### 4. calls for a significant increase in the european union solidarity fund (eusf) budget , which would help regions to anticipate and mitigate the effects of climate change , and for the scope of the eusf to be broadened , so that it can also support more climate-resilient restoration or construction of public and private infrastructure; ### 4. calls for a significant increase in the european union solidarity fund (eusf) budget , which would help regions to anticipate and mitigate the effects of climate change , which causes large population displacements , and for the scope of the eusf to be broadened , so that it can also support more climate-resilient restoration or construction of public and private infrastructure;


### 4. underlines the vital role played by the european parliament in the preparation , review and scrutiny of the mff; recalls that all elements of the mff package must be implemented in accordance with the principle of mutual sincere cooperation , as laid down in article 13(2) of the treaty on european union; ### 4. underlines the vital role played by the european parliament in the preparation , review and scrutiny of the mff; reiterates its view that any future decisions on the budgetary architecture of the union should safeguard the community method and ensure that the parliament is fully involved in the decision-making process; recalls that all elements of the mff package must be implemented in accordance with the principle of mutual sincere cooperation , as laid down in article 13(2) of the treaty on european union; regrets the use of instruments to advance legislation without european parliament’s consent or influence;


### 4. underlines the vital role played by the european parliament in the preparation , review and scrutiny of the mff; recalls that all elements of the mff package must be implemented in accordance with the principle of mutual sincere cooperation , as laid down in article 13(2) of the treaty on european union; ### 4. underlines the vital role played by the european parliament in the preparation , review and scrutiny of the mff; recalls that all elements of the mff package must be implemented in accordance with the principle of mutual sincere cooperation , as laid down in article 13(2) of the treaty on european union; calls upon the commission and the council , in the context of an increasing number of transfers and adjustments to the eu budget , to respect the rights of the european parliament when it comes to its budgetary role and asks for a transparent , open and predictable process with regards to those measures;


### 4. welcomes the regulation on a general regime of conditionality for the protection of the eu budget (the conditionality regulation); emphasises the clear link between respect for the rule of law and the efficient implementation of the eu budget; notes that any upscaling of the 2021-2027 mff should aim to reinforce the protection of the eu’s financial interests , ensuring alignment with rule of law conditionality and strengthening public procurement rules to avoid any potential conflict of interests and increase transparency; ### 4. welcomes the regulation on a general regime of conditionality for the protection of the eu budget (the conditionality regulation); emphasises the clear link between respect for the rule of law and the efficient implementation of the eu budget; notes that any upscaling of the 2021-2027 mff should aim to reinforce the protection of the eu’s financial interests , ensuring alignment with rule of law conditionality and strengthening public procurement rules to avoid any potential conflict of interests and increase transparency; asks the commission to indicate how it will verify the functioning of the rule of law to ensure the uniform application of conditionality for all member states;


### 4. highlights the need for flexibility mechanisms to have sufficient funding to respond to crises; is concerned by the uneven mobilisation of the solidarity and emergency aid reserve (sear); calls for more predictability in meeting internal and external emergency needs by separating the sear into a solidarity reserve for needs within the eu and an emergency aid reserve for external action , or by ring-fencing the share dedicated for external crises for the entire year; ### 4. highlights the need for flexibility mechanisms to have sufficient funding to respond to crises , without hampering efforts to achieve transparency and democratic accountability; is concerned by the uneven mobilisation of the solidarity and emergency aid reserve (sear); calls for more predictability in meeting internal and external emergency needs by separating the sear into a solidarity reserve for needs within the eu and an emergency aid reserve for external action , or by ring-fencing the share dedicated for external crises for the entire year;


### 5. points out that in the current geopolitical context , achieving the goals of the european green deal should be tackled together with the reduction of the eu’s energy dependency , which is critical for the transport sector; welcomes in this respect the commission’s initiative for a repowereu plan and calls on the commission to promptly adopt further measures to address rising transport and energy costs; ### 5. points out that in the current geopolitical context , achieving the goals of the european green deal should be tackled together with the reduction of the eu’s energy dependency , which is critical for the transport sector; welcomes in this respect the commission’s initiative for a repowereu plan and calls on the commission to promptly adopt further measures to address rising transport and energy costs such as the funding of energy interconnections between member states , notably those between the iberian peninsula and the rest of europe , to diversify energy supply in the internal market and help tap into the long-term potential for renewable hydrogen; takes note that the commission foresees the mobilisation of cef funding to achieve the targets set on renewable hydrogen production , infrastructure and end-use appliances;


### 5. underlines that the existing possibility of transfers from the cohesion policy funds to other eu instruments of up to 5 % of the initial allocation provides for sufficient flexibility; strongly opposes the proposal of additional transfers from the cohesion policy funds put forward under the repowereu initiative. ### 5. underlines that the existing possibility of transfers from the cohesion policy funds to other eu instruments of up to 5 % of the initial allocation provides for sufficient flexibility; strongly opposes the proposal of additional transfers from the cohesion policy funds put forward under the repowereu initiative and instead calls on additional financial resources to be made available to reach these objectives;


### 5. invites the commission to propose new own resources ahead of the timeline envisaged in the legally binding roadmap for the current mff; ### 5. invites the commission to propose new own resources ahead of the timeline envisaged in the legally binding roadmap for the current mff by the end of 2023; points out that these new resources should generate sufficient income to ensure that the common debt can be effectively repaid;


### 5. calls for the mff revision to provide additional funds to the neighbourhood , development and international cooperation instrument (ndici) – global europe instrument , particularly to reinforce the budget lines most in demand recently and to meet the additional needs caused by the russian war against ukraine without diverting money from other geographic regions; ### 5. underlines that inequalities between countries and people are dramatically increasing , making the need to transform economies and infrastructures in a just and sustainable way even more imperative; calls for the mff revision to provide additional funds to the neighbourhood , development and international cooperation instrument (ndici) – global europe instrument , particularly to reinforce the budget lines most in demand recently and to meet the additional needs caused by the russian war against ukraine without diverting money from other geographic regions , where it is urgently needed to achieve the sdgs especially sdg 1 and sdg 10 given their strategic importance for the implementation of the other goals;


### 6. stresses that the transition to a smart and sustainable mobility system has to be fair and inclusive and requires mitigating the risk of energy and mobility poverty and protecting the most vulnerable; considers that to ensure a successful transition , it is essential to invest in the upskilling and reskilling of workers; therefore insists on targeted measures within the ‘fit for 55’ package in that respect , in coordination with member states’ plans; ### 6. stresses that the transition to a smart and sustainable mobility system has to be fair and inclusive and requires mitigating the risk of energy and mobility poverty and protecting the most vulnerable; considers that to ensure a successful transition , it is essential to invest in the upskilling and reskilling of workers; therefore insists on targeted measures within the ‘fit for 55’ package in that respect , in coordination with member states’ plans; welcomes , the creation of the social climate fund (scf) as an essential element to alleviate the cost of the transition; calls for a swift implementation of the new own resources , which will partly finance the scf;


### 6. points to the extensive use made of the special instruments in the first two years of the mff; notes that the flexibility instrument was mobilised for heading 6 spending in 2022 and points to the proposal that it be mobilised for spending under both headings 6 and 7 in 2023; points out that , under the defence proposal of july 202218 , further appropriations are to be mobilised via special instruments in 2023 and 2024; ### 6. points to the extensive use made of the special instruments in the first two years of the mff; notes that the flexibility instrument was mobilised for heading 6 spending in 2022 and points to the proposal that it be mobilised for spending under both headings 6 and 7 in 2023; points out that , under the defence proposal of july 202218 , further appropriations are to be mobilised via special instruments in 2023 and 2024; underlines the need for more flexibility in eu budgeting , in coordination with the european parliament , in order to ensure the adaptation of the mff to any new challenges important for eu citizens;


### 6. recalls that the conference on the future of europe has proposed strengthening the union budget through new own resources2 and that the european parliament should decide on the union budget as it is the right of parliaments at national level3 ; calls in that regard for the european parliament to be more closely associated with the commission and the council in the process of adopting new own resources; ### 6. recalls that the conference on the future of europe has proposed strengthening the union budget through new own resources2 and that the european parliament should decide on the union budget as it is the right of parliaments at national level3 , in particular by enhancing its democratic control also over the revenue side of the eu budget; calls in that regard for the european parliament to be more closely associated with the commission and the council in the process of adopting new own resources;


### 6. recalls that the conference on the future of europe has proposed strengthening the union budget through new own resources2 and that the european parliament should decide on the union budget as it is the right of parliaments at national level3 ; calls in that regard for the european parliament to be more closely associated with the commission and the council in the process of adopting new own resources; ### 6. recalls that the conference on the future of europe has proposed strengthening the union budget through new own resources2 and that the european parliament should decide on the union budget as it is the right of parliaments at national level3 ; calls in that regard for the european parliament to be more closely associated with the commission and the council in the process of adopting new own resources; stresses that the conference provided additional momentum for a revision of the current mff;


### 7. calls on the commission to ensure that the european anti-fraud office , the court of auditors and the european public prosecutor’s office have the necessary means and staff to investigate potential cases of fraud against the eu budget. ### 7. reiterates its requests to the commission to ensure that the european anti-fraud office , the court of auditors and the european public prosecutor’s office have the necessary means and staff to investigate potential cases of fraud against the eu budget.


### 1. underlines the central role that the eu budget plays in delivering on the union’s political priorities , including making a success of the green and digital transitions , fostering an inclusive and social recovery , promoting growth , strategic autonomy and energy independence , providing support for small and medium-sized enterprises , fostering sustainable development that leaves no one behind and ensures cohesion and upward convergence , ensuring a more robust european health union in the aftermath of the covid-19 crisis , promoting the rule of law , eu values and fundamental rights , contributing to greater opportunities for all , and ensuring a stronger union for its people and in the world; ### 1. underlines the central role that the eu budget plays in delivering on the union’s political priorities , including making a success of the green and digital transitions , fostering an inclusive and social recovery , promoting sustainable and inclusive growth , strategic autonomy and energy independence , providing support for small and medium-sized enterprises , fostering sustainable development that leaves no one behind and ensures cohesion and upward convergence , ensuring a more robust european health union in the aftermath of the covid-19 crisis , promoting the rule of law , eu values and fundamental rights , contributing to greater opportunities for all , and ensuring a stronger union for its people and in the world;


### 1. reiterates its concern as regards the significant delay in the implementation of cohesion policy for the 2021-2027 period , as well as its call for the commission and the member states to speed up the adoption of the partnership agreements and programmes , without undermining their quality and while respecting the eu’s political priorities and the applicable principles; reiterates the need for special consideration to be given to less-developed regions and islands in this context; ### 1. reiterates its concern as regards the significant delay in the implementation of cohesion policy for the 2021-2027 period , as well as its call for the commission and the member states to speed up the adoption of the partnership agreements and programmes , without undermining their quality and while respecting the eu’s political priorities and the applicable principles; reiterates the need for special consideration to be given to less-developed and transition regions and islands in this context , as well as to urban areas with high levels of inequalities;


### 1. recalls that , pursuant to article 311 of the treaty on the functioning of the european union (tfeu) , ‘the union shall provide itself with the means necessary to attain its objectives and carry through its policies’; underlines the importance , therefore , of an adequate eu budget that serves eu citizens; ### 1. recalls that , pursuant to article 311 of the treaty on the functioning of the european union (tfeu) , ‘the union shall provide itself with the means necessary to attain its objectives and carry through its policies’; underlines the importance , therefore , of an adequate eu budget that serves eu citizens; underlines the need for more flexibility in eu budgeting , in coordination with the european parliament , in order to ensure the adaptation of the mff to any new challenges important for eu citizens;


### 1. recalls the european budgetary principles of unity , budgetary accuracy , annuality , equilibrium , unit of account , universality , specification , sound financial management and transparency , which must be respected in the multiannual financial framework (mff); recalls that the committee on budgetary control is responsible for the control of the implementation of the eu budget , among other responsibilities; ### 1. recalls the european budgetary principles of unity , budgetary accuracy , annuality , equilibrium , unit of account , universality , specification , sound financial management and transparency , which must be respected in the multiannual financial framework (mff); recalls that the committee on budgetary control is responsible for the control of the implementation of the eu budget with a view to rationalising european expenditure , among other responsibilities;


### 1. regrets that the 2021-2027 multiannual financial framework (mff) lacks a sufficiently endowed heading 6 and , therefore , the available margins have been limited and shrinking since the first year , including an early depletion of the cushion; highlights that the russian invasion of ukraine is generating unprecedented needs for eu external action , both in neighbouring countries and worldwide , as a result of the food , energy and economic crises , which are undermining progress towards the sustainable development goals; ### 1. regrets that the 2021-2027 multiannual financial framework (mff) lacks a sufficiently endowed heading 6 and , therefore , the available margins have been limited and shrinking since the first year , including an early depletion of the cushion , even beyond responding to emerging challenges and priorities; highlights that the russian invasion of ukraine is having global consequences and is generating unprecedented needs for eu external action , both in neighbouring countries and worldwide; stresses that the consequences of the russian war in ukraine , among others the food , energy and economic crises , are undermining progress towards the sustainable development goals worldwide;


### 8. welcomes the application by the commission of the rule of law conditionality regulation5 laying down the rules necessary for the protection of the union budget in the case of breaches of the principles of the rule of law in the member states which affect or seriously risk affecting the sound financial management of the union budget or the protection of the financial interests of the union in a sufficiently direct way; ### 8. takes the view that the recovery and resilience facility has been an effective and critical tool in times of crisis , supporting economic convergence between member states and enabling the financing of strategic cross-border projects with european added value; takes note of the application by the commission of the rule of law conditionality regulation5 laying down the rules necessary for the protection of the union budget in the case of breaches of the principles of the rule of law in the member states which affect or seriously risk affecting the sound financial management of the union budget or the protection of the financial interests of the union in a sufficiently direct way; regrets the delay in the enforcement of the rule of law conditionality mechanism and calls on the commission to strengthen its oversight of the milestones and targets to be met by the member states; underlines that funds cannot be disbursed if member states do not uphold the rule of law and comply with all relevant ecj rulings;


### 9. recalls that the mff is increased annually on the basis of a 2 % deflator applied to 2018 prices; underlines that spiralling energy prices and extreme energy market volatility caused mainly by russia’s decision to cut gas supply have been feeding soaring inflation , with severe impacts on citizens , businesses and consumers; is deeply concerned that such unexpectedly high levels of inflation are placing the mff under severe strain and reducing its purchasing power further , in a context where its overall level is already lower than previous mffs; stresses that , in practice , this means that fewer union projects and actions can be funded , thereby negatively impacting beneficiaries; ### 9. recalls that the mff is increased annually on the basis of a 2 % deflator applied to 2018 prices; underlines that spiralling energy prices and extreme energy market volatility caused mainly by russia’s decision to cut gas supply have been feeding soaring inflation , with severe impacts on citizens , businesses and consumers; is deeply concerned that such unexpectedly high levels of inflation are placing the mff under severe strain and reducing its purchasing power further , in a context where its overall level is already lower than previous mffs; stresses that , in practice , this means that fewer union projects and actions can be funded , thereby negatively impacting beneficiaries; calls , in this very specific context , for a temporary revision of the deflator to reflect the significant derivation of the inflation compared to the 2%-deflator hypothesis;


### 10. recalls , further , that , despite parliament’s demands that the european union recovery instrument (euri) be placed over and above the ceilings , the refinancing costs are repaid from within the mff ceilings , exerting further pressure on the mff , especially in a context of rising interest rates; ### 10. recalls , further , that , despite parliament’s demands that the european union recovery instrument (euri) be placed over and above the ceilings , the refinancing costs are repaid from within the mff ceilings , exerting further pressure on the mff , especially in a context of rising interest rates; points , in that regard to the amending letter for the 2023 budget , which increases appropriations on the euri line by eur 450 million by using two-thirds of available resources under the single margin instrument , thereby curtailing the budget's ability to respond to emerging needs;


### 10. reiterates its call for the activation of the passerelle clause provided for in article 312(2) tfeu so as to allow the council to adopt the mff regulation by qualified majority; recalls its proposals that the ordinary legislative procedure be applied for the adoption of the mff regulation; calls for article 311(3) tfeu to be amended so as to allow the european parliament to give its consent in the process of adopting new own resources. ### 10. reiterates its call for the activation of the passerelle clause provided for in article 312(2) tfeu so as to allow the adoption the mff regulation by qualified majority; recalls its proposals that the ordinary legislative procedure be applied for the adoption of the mff regulation; calls for article 311(3) tfeu to be amended so as to allow the european parliament to give its consent in the process of adopting new own resources.


### 11. observes the continuing demand for the eu budget to serve as a guarantee for additional macro-financial assistance (mfa); notes , however , that the higher risks of default and the large amount at stake entail significant contingent liabilities; ### 11. observes the continuing demand for the eu budget to serve as a guarantee for additional macro-financial assistance (mfa); underlines that , in the event of default or the withdrawal of national guarantees , the eu budget ultimately underwrites all mfa loans and therefore significant contingent liabilities;


### 14. underlines that the unanimity requirement for adoption of the mff regulation impedes the necessary decisions in the revision process; calls , in that regard , on the european council to activate the passerelle clause set out in article 312(2) tfeu to allow for adoption of the mff regulation by qualified majority; ### 14. underlines that the unanimity requirement for adoption of the mff regulation creates the need for full consultation in order to achieve the necessary compromise towards the revision process;


### 16. insists that the principle of unity , whereby all items of the union’s revenue and expenditure are shown in the budget , is both a treaty requirement and a basic precondition for accountability , democratic legitimacy and the transparency of the eu’s public finances; stresses the need for an upscaled mff to ensure a stronger and more agile eu budget which meets the highest standards of transparency and democratic accountability; requests , therefore , an increase in the mff ceilings , as well as an increase in and redesign of budgetary flexibility and significantly greater parliamentary control over all eu spending , including off-budget instruments , funds and common borrowing and lending programmes; ### 16. insists that the principle of unity , whereby all items of the union’s revenue and expenditure are shown in the budget , is both a treaty requirement and a basic precondition for accountability , democratic legitimacy and the transparency of the eu’s public finances; stresses the need for an upscaled mff to ensure a stronger and more agile eu budget which meets the highest standards of transparency and democratic accountability; requests , therefore , an increase in the mff ceilings , as well as an increase in and redesign of budgetary flexibility and significantly greater parliamentary control over all eu spending , including by integrating the existing off-budget instruments , funds and common borrowing and lending programmes in the mff with the corresponding adjustments in terms of ceilings , revenues and expenditures;


### 17. reaffirms its long-standing position that new political initiatives must be financed with additional fresh money and not to the detriment of well-established , pre-existing union programmes or policies; ### 17. reaffirms its long-standing position that while respecting the concept of long-term budgetary planning , new political initiatives must be financed with additional fresh money and not to the detriment of well-established , pre-existing union programmes or policies;


### 19. regrets that , contrary to parliament’s position , it was decided that the costs of euri borrowing and the repayment of debt be included as a budget line under heading 2b , alongside flagship programmes such as erasmus+ , eu4health , and citizens , equality , rights and values; stresses that interest costs and debt repayment depend on market developments , are not discretionary spending , do not follow the logic of caps on spending and should never compete with programmes under the same ceiling; recalls that any activation of the emergency support instrument also depends on the availability of an unallocated margin under the ceiling of this heading; insists , therefore , that the status quo presents significant risks to programme spending and that the repayment line be removed from heading 2b and counted over and above the mff ceilings; ### 19. regrets that , contrary to parliament’s position , it was decided that the costs of euri borrowing and the repayment of debt be included as a budget line under heading 2b , alongside flagship programmes such as erasmus+ , eu4health , creative europe and citizens , equality , rights and values; stresses that interest costs and debt repayment depend on market developments , are not discretionary spending , do not follow the logic of caps on spending and should never compete with programmes under the ceiling; notes with concern the steeply rising inflation interest rates that affect sovereign issuers and cautions that the costs of funding have recently increased significantly due to the challenging market conditions and that massive uncertainties on the long-term interest landscape are expected; calls on the commission to closely monitor the situation and to regularly inform the budgetary authority; recalls that all payments of financial contributions to member states should be made by 31 december 2026 , as established under the euri and rrf regulations , but acknowledges that changes to this deadline might be needed soon; underlines that such change require amending both the rrf and euri regulations , accordingly ; recalls that any activation of the emergency support instrument also depends on the availability of an unallocated margin under the ceiling of this heading; insists , therefore , that the status quo presents significant risks to programme spending and that the repayment line be removed from heading 2b and counted over and above the mff ceilings;


### 20. reiterates its position that the social climate fund must be fully incorporated into the eu budget and within the mff , without negatively impacting other programmes and funds under this heading , bearing in mind the importance of ensuring food security and delivering on the green deal; calls for the ceiling of heading 3 to be adjusted accordingly; ### 20. reiterates its position that the social climate fund must be fully incorporated into the eu budget and within the mff , without negatively impacting other programmes and funds under this heading , bearing in mind the importance of ensuring food security and delivering on the green deal; calls for the ceiling of heading 3 to be adjusted accordingly; reminds that the social climate fund must not be a fig leaf fund but needs to deliver its promise of a socially just transition that leaves no one behind;


### 22. highlights that the necessary spending to enhance defence cooperation and investment cannot solely be covered within the ceiling of heading 5; calls for the ceiling to be increased in line with needs; ### deleted


### 23. deplores the fact that , even prior to the war against ukraine , funds available under heading 6 were woefully inadequate and that pressure has since increased substantially; underlines that the continued funding for the needs of refugees from syria , iraq and other countries was not factored into the mff or ndici-global europe negotiations and should therefore have been financed by fresh appropriations with a corresponding increase in the ceiling of heading 6; highlights that , owing to the risk of default on mfa loans provided to ukraine , a far higher rate of provisioning than the standard 9 % is likely to be required as further loans are rolled out; underlines that additional needs in ukraine must not lead to money being diverted away from other geographic regions in need; insists , therefore , on an increase in the ceiling for heading 6 to fully cover the current and projected future needs of the union’s external action , which have dramatically increased both in neighbouring countries and worldwide as a result of the food , energy and economic crises; ### 23. deplores the fact that , even prior to the war against ukraine , funds available under heading 6 were woefully inadequate and that pressure has since increased substantially; underlines that the continued funding for the needs of refugees from syria , iraq and other countries was not factored into the mff or ndici-global europe negotiations and should therefore have been financed by fresh appropriations with a corresponding increase in the ceiling of heading 6; highlights that , owing to the risk of default on mfa loans provided to ukraine , a far higher rate of provisioning than the standard 9 % is likely to be required as further loans are rolled out; underlines that additional needs in ukraine must not lead to money being diverted away from other geographic regions in need; insists , therefore , on an increase in the ceiling for heading 6 to fully cover the current and projected future needs of the union’s external action , which have dramatically increased both in neighbouring countries and worldwide as a result of the food , energy and economic crises; stresses that , in order to combat deforestation in the global south and to encourage allied states to implement the recommendations of the international energy agency which , in may 2021 , called for the renunciation of all new oil drilling "in order to avoid an apocalyptic future" , the eu must urgently strengthen our financial support mechanisms for countries that are effectively committed to halting deforestation or agree to renounce the revenues that would be generated by the exploitation of their oil resources; wishes to respond to the expectations of african leaders at the africa adaptation summit in rotterdam on 5th september 2022 who felt humiliated by the lack of financial support from western states for the climate adaptation policies they want to implement in their countries; wishes also to respond to the funding-related expectations expressed at climate summits and in particular to the expectations of the most vulnerable countries which , in order to compensate for the damage and losses linked to global warming , are asking for funds that could be financed by "a global carbon tax , a tax on airline travel , a levy on the heavily polluting and carbon-intensive bunker fuels used by ships , adding taxes to fossil fuel extraction , or a tax on financial transactions";


### 23. deplores the fact that , even prior to the war against ukraine , funds available under heading 6 were woefully inadequate and that pressure has since increased substantially; underlines that the continued funding for the needs of refugees from syria , iraq and other countries was not factored into the mff or ndici-global europe negotiations and should therefore have been financed by fresh appropriations with a corresponding increase in the ceiling of heading 6; highlights that , owing to the risk of default on mfa loans provided to ukraine , a far higher rate of provisioning than the standard 9 % is likely to be required as further loans are rolled out; underlines that additional needs in ukraine must not lead to money being diverted away from other geographic regions in need; insists , therefore , on an increase in the ceiling for heading 6 to fully cover the current and projected future needs of the union’s external action , which have dramatically increased both in neighbouring countries and worldwide as a result of the food , energy and economic crises; ### 23. deplores the fact that , even prior to the war against ukraine , funds available under heading 6 were woefully inadequate and that pressure has since increased substantially; underlines that the continued funding for the needs of refugees from syria , iraq and other countries was not factored into the mff or ndici-global europe negotiations and should therefore have been financed by fresh appropriations with a corresponding increase in the ceiling of heading 6; highlights that , owing to the risk of default on mfa loans provided to ukraine , a far higher rate of provisioning than the standard 9 % is likely to be required as further loans are rolled out; underlines that additional needs in ukraine must not lead to money being diverted away from other geographic regions in need; notes the rapid deterioration of the international context after the entry into force of this mff , in neighbouring countries and worldwide as a result of the food , energy and economic crises , and the consequences of climate change in the world , which have dramatically increased pressure on the heading 6; recalls that in a rapidly changing world , security challenges and threats have become more complex , multidimensional and fluid and demand greater eu presence , preparedness and coordination with member states; insists , therefore , on an increase in the ceiling for heading 6 to fully cover the current and projected future needs of the union’s external action;


### 24. underlines that heading 7 spending must be set at a level that guarantees that the eu has an effective and efficient administration; calls for the swift adoption of the targeted revision of the financial regulation proposed by the commission in relation to the handling of default interest for the late repayment of cancelled or reduced competition fines , so as to avoid pressure on spending under heading 7; ### 24. underlines that heading 7 spending must be set at a level that guarantees that the eu has an effective and efficient administration; calls for the swift adoption of the targeted revision of the financial regulation proposed by the commission in relation to the handling of default interest for the late repayment of cancelled or reduced competition fines , so as to avoid pressure on spending under heading 7; points out that the parliament has decided on its position and stands ready to negotiate; encourages the council to treat this proposal with priority and enter into negotiations with the parliament;


### 24. underlines that heading 7 spending must be set at a level that guarantees that the eu has an effective and efficient administration; calls for the swift adoption of the targeted revision of the financial regulation proposed by the commission in relation to the handling of default interest for the late repayment of cancelled or reduced competition fines , so as to avoid pressure on spending under heading 7; ### 24. underlines that heading 7 spending must be set at a level that guarantees that the eu has an effective and efficient administration; reminds that additional priorities also imply increased administrative tasks , notably for the commission; calls for the swift adoption of the targeted revision of the financial regulation proposed by the commission in relation to the handling of default interest for the late repayment of cancelled or reduced competition fines , so as to avoid pressure on spending under heading 7;


### 24. underlines that heading 7 spending must be set at a level that guarantees that the eu has an effective and efficient administration; calls for the swift adoption of the targeted revision of the financial regulation proposed by the commission in relation to the handling of default interest for the late repayment of cancelled or reduced competition fines , so as to avoid pressure on spending under heading 7; ### 24. underlines that heading 7 spending must be set at a level that guarantees that the eu has an effective and efficient administration; calls for the swift adoption of the targeted revision of the financial regulation proposed by the commission in relation to the handling of default interest for the late repayment of cancelled or reduced competition fines , so as to avoid pressure on spending under heading 7 while at the same time urging utmost prudence of all institutions;


### 25. stresses that the mff revision must not lead to any downwards revision of the pre-allocated national envelopes; emphasises the fact that the late agreement on the mff for 2021-2027 and on the cohesion policy package , coupled with the covid-19 crisis , led to a slow start to the programming process , but not because of the policy itself; underlines that the delayed start does not in any way call into question the pivotal role and added value of cohesion policy as the essential union investment policy and convergence instrument; ### 25. stresses that the mff revision must not lead to any downwards revision of the pre-allocated national envelopes; emphasises the fact that the late agreement on the mff for 2021-2027 and on the cohesion policy package , coupled with the covid-19 crisis , led to a slow start to the programming process and the disruption of well-functioning projects , but not because of the policy itself; underlines that the delayed start does not in any way call into question the pivotal role and added value of cohesion policy as the essential union investment policy and convergence instrument;


### 26. recalls that payment appropriations flow directly from commitments and recalls , therefore , that any increase in the ceilings for commitments per heading will have to be accompanied by a corresponding increase in the ceiling for payments for the same or subsequent years; ### 26. recalls that payment appropriations flow directly from commitments and recalls , therefore , that any increase in the ceilings for commitments per heading will have to be accompanied by a corresponding increase in the ceiling for payments for the same or subsequent years; draws attention to the risk of an increasingly high payments backlog due to the worrying delays in programme implementation , particularly under shared management; calls on the commission to conduct a risk analysis of payments in the context of the review and to make the necessary proposals in the revision while protecting the policies , their objectives and the preallocated national envelopes , with a view to avoiding a payment crisis that would severely affect beneficiaries of the eu budget; warns , further , about the increasing use of external assigned revenue as a substitute for appropriations under the mff and the very acute risk that this may pose in honouring payments when the revenue is not guaranteed;


### 26. recalls that payment appropriations flow directly from commitments and recalls , therefore , that any increase in the ceilings for commitments per heading will have to be accompanied by a corresponding increase in the ceiling for payments for the same or subsequent years; ### 26. recalls that payment appropriations flow directly from commitments and recalls , therefore , that any increase in the ceilings for commitments per heading will have to be accompanied by a corresponding increase in the ceiling for payments for the same or subsequent years as appropriate;


### 35. insists that , beyond a reinforcement of the existing special instruments , it is necessary to establish a permanent fiscal capacity and common crisis instrument as an additional special instrument over and above the mff ceilings so that the eu budget can better adapt and quickly react to crises and their social and economic effects; ### 35. insists that , beyond a reinforcement of the existing special instruments , it is necessary to establish a permanent fiscal capacity and common crisis instrument as an additional special instrument over and above the mff ceilings so that the eu budget can better adapt and quickly react to crises and their social and economic effects; ; highlights that this instrument is indispensable in ensuring crisis preparedness and in strengthening the union’s ability to quickly provide common eu wide responses to unpredictable or unforeseen challenges and threats; underlines that such an instrument will ensure transparency and calls on the commission to include a relevant proposal in the context of the mff revision;


### 40. stresses , in this context , that the trend towards increased use of external assigned revenue is not a satisfactory solution as it weakens the role of the budgetary authority (parliament and the council) , thereby negatively impacting democratic scrutiny and reducing the transparency of the eu’s finances; demands legally sound solutions that allow for targeted , one-off or needs-based top-ups that display the same advantages as earmarked revenue (i.e. not counted against the ceilings) , but that are at the same time subject to full control of the budgetary authority; ### 40. stresses , in this context , that the trend towards increased use of external assigned revenue is not a satisfactory solution as it weakens the role of the budgetary authority (parliament and the council) , thereby negatively impacting democratic scrutiny and reducing the transparency of the eu’s finances; demands legally sound solutions that allow for targeted , one-off or needs-based top-ups that display the same advantages as earmarked revenue (i.e. not counted against the ceilings) , but that are at the same time subject to full control of the budgetary authority , in particular by enhancing its democratic control also over the revenue side of the eu budget;


### (3) the european green deal31 combines a comprehensive set of mutually reinforcing measures and initiatives aimed at achieving climate neutrality in the union by 2050 , and sets out a new growth strategy that aims to transform the union into a fair and prosperous society , with a modern , resource-efficient and competitive economy , where economic growth is decoupled from resource use. it also aims to protect , conserve and enhance the union's natural capital , and protect the health and well-being of citizens from environment-related risks and impacts. at the same time , this transition affects women and men differently and has a particular impact on some disadvantaged groups , such as older people , persons with disabilities and persons with a minority racial or ethnic background. it must therefore be ensured that the transition is just and inclusive , leaving no one behind. ### (3) the european green deal31 combines a comprehensive set of mutually reinforcing measures and initiatives aimed at achieving climate neutrality in the union by 2050 , and sets out a new growth strategy that aims to transform the union into a fair and prosperous society , with a modern , resource-efficient and competitive economy , where economic growth is decoupled from resource use. it also aims to protect , conserve and enhance the union's natural capital , and protect the health and well-being of citizens from environment-related risks and impacts. at the same time , this transition affects women and men differently and has a particular impact on some disadvantaged groups , such as older people , persons with disabilities and persons with a minority racial or ethnic background. special attention should also be given to regional specifities , namely in outermost regions , considering their insularity and greater vulnerability to climate change and natural disasters. it must therefore be ensured that the transition is just and inclusive , leaving no one behind.


### (3) the european green deal31 combines a comprehensive set of mutually reinforcing measures and initiatives aimed at achieving climate neutrality in the union by 2050 , and sets out a new growth strategy that aims to transform the union into a fair and prosperous society , with a modern , resource-efficient and competitive economy , where economic growth is decoupled from resource use. it also aims to protect , conserve and enhance the union's natural capital , and protect the health and well-being of citizens from environment-related risks and impacts. at the same time , this transition affects women and men differently and has a particular impact on some disadvantaged groups , such as older people , persons with disabilities and persons with a minority racial or ethnic background. it must therefore be ensured that the transition is just and inclusive , leaving no one behind. ### (3) the european green deal31 combines a comprehensive set of mutually reinforcing measures and initiatives aimed at achieving climate neutrality in the union by 2050 , and sets out a new growth strategy that aims to transform the union into a fair and prosperous society , with a modern , resource-efficient and competitive economy , where economic growth is decoupled from resource use. it also aims to protect , conserve and enhance the union's natural capital , and protect the health and well-being of citizens in all regions from environment-related risks and impacts. at the same time , this transition affects women and men differently and has a particular impact on some disadvantaged groups , such as older people , persons with disabilities and persons with a minority racial or ethnic background. the transition also challenges regions in different ways. it must therefore be ensured that the transition is just and inclusive , leaving no person and no region behind.


### (4) in regulation (eu) 2021/1119 of the european parliament and of the council32 ( ‘european climate law’) , the union has enshrined into legislation the target of economy-wide climate neutrality by 2050. that regulation also establishes a binding union domestic reduction commitment of net greenhouse gas emissions (emissions after deduction of removals) of at least 55% below 1990 levels by 2030. ### (4) in regulation (eu) 2021/1119 of the european parliament and of the council32 ( ‘european climate law’) , the union has enshrined into legislation the target of economy-wide climate neutrality by 2050 at the latest. that regulation also establishes a binding union domestic reduction commitment of net greenhouse gas emissions (emissions after deduction of removals) of at least 55% below 1990 levels by 2030.