### 16. reiterates its condemnation , in the strongest possible terms , of russia’s war against ukraine; underlines the ongoing need for rapid relief and humanitarian aid , including for repairs to critical infrastructure; welcomes , in this respect , the eur 18 billion that the eu is providing to ukraine in macro-financial assistance in 2023; underscores that the eu must play a pivotal role in the longer-term reconstruction and recovery effort; welcomes the fact that ukraine and moldova are now candidate countries , and notes that both will require further financial and technical assistance; recalls that the eu must continue to alleviate other crises and tackle other challenges around the world through the ndici and other instruments , including the global food crisis; ### 16. reiterates its condemnation , in the strongest possible terms , of russia’s war against ukraine; underlines the ongoing need for rapid relief and humanitarian aid , including for repairs to critical infrastructure; welcomes , in this respect , the eur 18 billion that the eu is providing to ukraine in macro-financial assistance in 2023; underscores that the eu must play a pivotal role in the longer-term reconstruction and recovery effort; welcomes the fact that ukraine and moldova are now candidate countries , and notes that both will require further financial and technical assistance; calls on the commission to put forward proposals to include ukraine and moldova on the list of beneficiaries of the instrument for pre-accession (ipa iii);


### 17. recalls that the war has forced millions of people to flee their homes and seek asylum in the eu; underlines the need for the eu to continue to provide support to the host member states for the reception , settlement and integration of these refugees; points to the importance of asylum , migration and integration fund in this regard; ### 17. recalls that the war , as well as increasing global hunger and poverty is forcing millions of people to flee their homes and seek asylum in the eu; underlines the need for the eu to continue to provide support to the host member states for the reception , settlement and integration of these refugees; points to the importance of asylum , migration and integration fund in this regard and reiterates its support to a comprehensive approach to migration in compliance with international law , eu principles and values , in particular the principle of non-refoulement , and the protection of fundamental rights;


### 17. recalls that the war has forced millions of people to flee their homes and seek asylum in the eu; underlines the need for the eu to continue to provide support to the host member states for the reception , settlement and integration of these refugees; points to the importance of asylum , migration and integration fund in this regard; ### 17. recalls that russia's war against ukraine , along with other wars and conflicts in neighbouring regions have forced millions of people to flee their homes and seek asylum in the eu; underlines the need for the eu to continue to provide support to the host member states for the reception , settlement and integration of these refugees; points to the importance of asylum , migration and integration fund in this regard;


### 18. stresses that effective management of the eu’s external borders is a key plank of migration policy , a prerequisite for the free movement of people and the proper functioning of the schengen area and crucial to the security of the eu and its people; underlines the need for a properly resourced and fully operational frontex agency; ### 18. stresses that effective management of the eu’s external borders , together with the smooth and efficient implementation of the union’s asylum policy , are key planks of the union’s migration policy , prerequisites for the free movement of people and the proper functioning of the schengen area and crucial to the eu; underlines the need for properly resourced and fully operational frontex and european union asylum agencies to enforce these policies; highlights the need to provide adequate financial means to ensure the implementation of the european pact on migration; reiterates the repeated call by the european parliament to ensure adequate means to support and enable the integration of romania and bulgaria into the schengen area by the next european elections in 2024;


### 18. stresses that effective management of the eu’s external borders is a key plank of migration policy , a prerequisite for the free movement of people and the proper functioning of the schengen area and crucial to the security of the eu and its people; underlines the need for a properly resourced and fully operational frontex agency; ### 18. stresses that effective management of the eu’s external borders is a key plank of migration policy , a prerequisite for the free movement of people and the proper functioning of the schengen area and crucial to the security of the eu and its people; underlines the need for a properly resourced and fully operational frontex agency that performs its duties in full compliance with human rights;


### 18. stresses that effective management of the eu’s external borders is a key plank of migration policy , a prerequisite for the free movement of people and the proper functioning of the schengen area and crucial to the security of the eu and its people; underlines the need for a properly resourced and fully operational frontex agency; ### 18. stresses that effective and humane management of the eu’s external borders is a key plank of migration policy , as well as a prerequisite for the free movement of people , the proper functioning of the schengen area and crucial to the security of the eu and its people; underlines the need for a properly resourced and fully operational frontex agency;


### 19. underlines the need to enhance eu security and defence capabilities to better respond to the current unprecedented geopolitical challenges , including the fight against terrorism and cybercrime; recalls the importance of a comprehensive approach to security covering military and civilian capabilities , external relations and internal security; recalls that the upcoming european defence industry reinforcement through common procurement act will exceed available funding under heading 5; ### 19. underlines the need to enhance eu security and defence capabilities to better respond to the current unprecedented geopolitical challenges , including the fight against terrorism , cybercrime and hybrid threats; underlines the central role and added value generated by smes in strengthening the european defence technological and industrial base; recalls the importance of a comprehensive approach to security covering military and civilian capabilities , external relations and internal security; recalls that the upcoming european defence industry reinforcement through common procurement act will exceed available funding under heading 5; notes the central role played by the cef in supporting military mobility , while simultaneously improving european civilian infrastructure;


### 19. underlines the need to enhance eu security and defence capabilities to better respond to the current unprecedented geopolitical challenges , including the fight against terrorism and cybercrime; recalls the importance of a comprehensive approach to security covering military and civilian capabilities , external relations and internal security; recalls that the upcoming european defence industry reinforcement through common procurement act will exceed available funding under heading 5; ### 19. underlines the need to enhance eu security and defence capabilities , by reinforcing its most demonstrably successful programmes such as the military mobility programme , to better respond to the current unprecedented geopolitical challenges , including the fight against terrorism and cybercrime; recalls the importance of a comprehensive approach to security covering military and civilian capabilities , including transport and logistics capabilities , external relations and internal security and taking advantage of its contributing agencies expertise such as europol , eurojust and the european public prosecutor office; recalls that the upcoming european defence industry reinforcement through common procurement act will exceed available funding under heading 5;


### 20. recalls that parliament , council and the commission committed , in the interinstitutional agreement of 16 december 2020 , to a road map for the introduction of new own resources to cover among other things the repayment of debt incurred under the european union recovery instrument (euri); calls on the commission and council to advance without delay with the introduction of all new own resources contained in the first basket; looks forward to the commission’s ambitious proposals for a second basket of new own resources in the third quarter of 2023; ### 20. recalls that parliament , council and the commission committed , in the interinstitutional agreement of 16 december 2020 , to a road map for the introduction of new own resources to cover among other things the repayment of debt incurred under the european union recovery instrument (euri); calls on the commission and council to advance without delay with the introduction of all new own resources contained in the first basket; looks forward to the commission’s ambitious proposals for a second basket of new own resources as soon as possible and not later than the third quarter of 2023; calls on the commission to be even more ambitious and reflect on further new genuine own resources;


### 21. underscores that repayment of euri borrowing costs is an obligation for the eu; notes that borrowing costs depend on market fluctuations and are therefore inherently unpredictable , which creates risks for agreed eu policies and programmes and for the budget’s ability to respond to emerging needs; repeats its call for euri borrowing costs to be placed over and above the mff ceilings as part of the mff revision; insists on the need for the commission to provide the budgetary authority with timely and detailed information on the calculations underpinning euri borrowing costs; ### 21. underscores that repayment of euri borrowing costs is an obligation for the eu; notes that borrowing costs depend on market fluctuations and are therefore inherently unpredictable , which creates risks for agreed eu policies and programmes and for the budget’s ability to respond to emerging needs; repeats its call for euri borrowing costs to be placed over and above the mff ceilings as part of the upcoming mff revision; insists on the need for the commission to provide the budgetary authority with timely and detailed information on the calculations underpinning euri borrowing costs;


### 22. notes that the amount of research decommitments (provisionally over eur 300 million in 2022) exceeds the level anticipated in , and therefore is not covered by , the mff agreement; insists that all research decommitments should be made available in accordance with article 15(3) of the financial regulation (regulation (eu , euratom) 2018/1046); ### 22. notes that the amount of research decommitments (provisionally over eur 300 million in 2022) exceeds the level anticipated in , and therefore is not covered by , the mff agreement; insists that all research decommitments should be made available in accordance with article 15(3) of the financial regulation (regulation (eu , euratom) 2018/1046); reiterates its position that all decommitted appropriations should remain in the budget and underlines the need for corresponding changes to the financial regulation;


### 23. underlines the importance of swift disbursement of funds to beneficiaries so as to provide the necessary economic stimulus; emphasises , in this regard , that the timely disbursement and use of nextgenerationeu funds through the recovery and resilience facility , with respect for rule of law conditionality , is vital to support recovery and invest for the future in regions and municipalities facing extreme geopolitical and economic uncertainty; ### 23. underlines the importance of swift disbursement of funds to beneficiaries so as to provide the necessary economic stimulus; welcomes , in this regard , the timely disbursement and use of nextgenerationeu funds through the recovery and resilience facility , with respect for rule of law conditionality , and its vital role to support recovery and invest for the future notably in regions and municipalities facing extreme geopolitical and economic uncertainty;


### (12) when a driver is engaged in a combined transport operation , the nature of the service provided during the initial or final road leg is closely linked with the member state of establishment if the road leg on its own is a bilateral transport operation. by contrast , when the transport operation during the road leg is carried out within the host member state or as a non-bilateral international transport operation , there is a sufficient link with the territory of a host member state and therefore the posting rules should apply. ### (12) when a driver is engaged in a combined transport operation , the nature of the service provided during the initial or final road leg is closely linked with the member state of establishment if the road leg on its own is a bilateral transport operation.


### (13) where a driver performs other types of operations , notably cabotage operations or non-bilateral international transport operations , there is a sufficient link to the territory of the host member state. the link exists in case of cabotage operations as defined by regulations (ec) no 1072/20096 and (ec) no 1073/20097 of the european parliament and of the council since the entire transport operation takes place in a host member state and the service is thus closely linked to the territory of the host member state. a non-bilateral international transport operation is characterised by the fact that the driver is engaged in international carriage outside of the member state of establishment of the undertaking making the posting. the services performed are therefore linked with the host member states concerned rather than with the member state of establishment. in those cases , sector-specific rules are only required with regard to the administrative requirements and control measures. ### (13) where a driver performs other types of operations , notably cabotage operations or non-bilateral international transport operations , there is a sufficient link to the territory of the host member state. the link exists in case of cabotage operations as defined by regulations (ec) no 1072/20096 and (ec) no 1073/20097 of the european parliament and of the council since the entire transport operation takes place in a host member state and the service is thus closely linked to the territory of the host member state. a non-bilateral international transport operation is characterised by the fact that the driver is engaged in international carriage outside of the member state of establishment of the undertaking making the posting. the services performed are therefore linked with the host member states concerned rather than with the member state of establishment. in those cases , sector-specific rules are only required with regard to the administrative requirements and control measures. nevertheless , until negotiations between the union and relevant third countries as regards the application of rules equivalent to those laid down in this directive will be concluded , certain number of cross-trade operations should be exempted from posting rules.


### (15) union operators face growing competition from operators based in third countries. it is therefore of the utmost importance to ensure that union operators are not discriminated against. according to article 1(4) of directive 96/71/ec , undertakings established in a non-member state must not be given more favourable treatment than undertakings established in a member state. that principle should also apply with regard to the specific rules on posting provided for in this directive. it should , in particular , apply when third country operators perform transport operations under bilateral or multilateral agreements granting access to the union market. ### (15) union operators face growing competition from operators based in third countries. it is therefore of the utmost importance to ensure that union operators are not discriminated against. according to article 1(4) of directive 96/71/ec , undertakings established in a non-member state must not be given more favourable treatment than undertakings established in a member state. that principle should also apply with regard to the specific rules on posting provided for in this directive. therefore , taking into account the fact that the union has already exercised its competence and adopted common specific rules on posting of drivers , it should begin negotiations with the relevant third countries with a view to the application of rules equivalent to those laid down in this directive.


### for the purpose of this directive , a bilateral transport operation in respect of goods means the movement of goods , based on a transport contract , from the member state of establishment , as defined in article 2(8) of regulation (ec) no 1071/2009 , to another member state or to a third country , or from another member state or a third country to the member state of establishment. ### for the purpose of this directive , a bilateral transport operation in respect of goods means the movement of goods , based on a consignment note , from the member state of establishment , as defined in article 2(8) of regulation (ec) no 1071/2009 , to another member state or to a third country , or from another member state or a third country to the member state of establishment.


### from … [18 months after the entry into force of this directive] , which is the date from which drivers are required , pursuant to article 34(7) of regulation (eu) no 165/2014 , to record border crossing data manually , member states shall apply the exemption for bilateral transport operations in respect of goods set out in the first and second subparagraphs of this paragraph also where , in addition to performing a bilateral transport operation , the driver performs one activity of loading and/or unloading in the member states or third countries that the driver crosses , provided that the driver does not load goods and unload them in the same member state. ### deleted


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


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


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


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


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


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


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


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


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


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


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


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


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


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


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


### 1. calls for an ambitious budget for the eu transport sector , which takes into account emerging challenges and the current political priorities in terms of eu transport policy; ### 1. calls for an ambitious budget for the eu transport sector , which takes into account emerging challenges , new opportunities and the current political priorities in terms of eu transport policy;


### 1. reaffirms the importance of programmes in the fields of education and culture and the need to provide adequate funding if they are to deliver on their increased ambitions , as well as to enable more participants to enjoy their benefits , particularly those with fewer opportunities; considers that cultural , educational and creative programmes can contribute to the eu’s goal of tackling global challenges such as climate change; ### 1. reaffirms the importance of education , youth , citizens , culture and creative programmes and recalls the need of their increased funding , which is necessary to meet the citizens’ expectations and the ambitious objectives set for those programmes; believes that a duly increased funding is crucial for the future of europe , enabling more participants to enjoy the benefits of the programmes , particularly those with fewer opportunities; considers that these programmes foster inclusion and contribute to both meeting social objectives at the eu level and tackling global challenges , including climate change;


### 1. considers that communication with citizens should be among the top priorities for the eu budget in order to ensure broad , active and effective involvement of citizens in the conference on the future of europe; ### 1. considers that real and effective communication and consultation with citizens should be among the top priorities for the eu budget in order to ensure broad , active and effective involvement of citizens in the conference on the future of europe;


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


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


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


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


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


### 2. supports the creation of dedicated budget lines for the organisation and roll-out of the conference on the future of europe in the budgets of various eu institutions and bodies , and the provision of the resources necessary for the achievement of the conference goals; ### 2. supports the creation of dedicated budget lines for the organisation and roll-out of the conference on the future of europe in the budgets of various eu institutions and bodies , and the provision of the resources necessary for the achievement of the conference goals; calls on the commission and the council to take into account in their allocated budget lines for the conference the high level of ambition for this event as set by the parliament in its resolution on this issue1a;


### 2. supports the creation of dedicated budget lines for the organisation and roll-out of the conference on the future of europe in the budgets of various eu institutions and bodies , and the provision of the resources necessary for the achievement of the conference goals; ### 2. supports the creation of dedicated budget lines for the organisation and roll-out of the conference on the future of europe in the budgets of the various eu institutions and bodies , and the provision of the resources necessary for the achievement of the conference goals , as well as its promotion among all citizens in all regions and cities of the eu;


### 3. underlines that the 2021 budget should reflect the priorities set out by parliament in its resolution of 14 november 2018 on the multiannual financial framework (mff) and that it should provide the necessary financing for both projects started under the current mff and for new projects based on the 2021-2027 mff; ### 3. underlines that the 2021 budget should reflect the priorities set out by parliament in its resolution of 14 november 2018 on the multiannual financial framework (mff) and that it should provide the necessary financing both for projects started under the current mff and for new projects based on the 2021-2027 mff; reiterates , therefore , the importance of providing for a contingency plan to protect beneficiaries and ensure the projects’ continuity in the event that the current mff needs to be extended beyond 2020;


### 3. underlines the value of creative europe in supporting the eu’s audiovisual , creative and cultural sectors; insists that funding levels match the ambition of the programme and that the 2021 budget be in line with the demand to double funding for creative europe under the next mff; ### 3. underlines the value of creative europe programme in supporting the eu’s audiovisual , creative and cultural sectors; recalls substantial underfunding of the programme reflected in persistently low funding success rates for projects in the current programme , especially in the culture strand; insists on the need of an increased , necessary funding in order to meet the objectives of the programme and the citizens’ expectations; recalls that the 2021 budget must be in line with the need to double funding for creative europe programme under the 2021-2027mff;


### 3. underlines the need for sufficient commitment to and payment appropriations for the europe for citizens programme , the rights , equality and citizenship programme and the european citizens’ initiative , as these instruments are vital for intensifying the participatory democracy processes in the eu , building citizens’ trust and enhancing their understanding of eu policies; ### 3. underlines the need for sufficient commitment to and payment appropriations for the europe for citizens programme , the rights , equality and citizenship programme and the european citizens’ initiative , as these instruments are vital for intensifying the participatory democracy processes in the eu , building citizens’ trust and enhancing their understanding of eu policies; calls for development of effective educational and communication programs , which should focus on the european history and to explain to the citizens both the challenges facing the european union and the added value of belonging to a strong inclusive and democratic union.


### 3. reiterates its support for funding dedicated to supporting human rights worldwide , with a particular focus on the protection of human rights defenders; highlights the importance of election observation missions and calls for an appropriate level of funding; ### 3. recalls that human rights are an integral part of the eu's external action policy; reiterates the need for sufficient funding dedicated to supporting human rights worldwide , with a particular focus on the protection of human rights defenders , in particular those most at risk ; highlights the importance of election observation missions and calls for an appropriate level of funding;


### 3. points out that improving cohesion between member states and deepening solidarity with our partners will be our objectives for the forthcoming budgetary exercise; ### 3. points out that improving cohesion between member states , deepening solidarity with our partners and implementing the 2030 agenda will be our objectives for the forthcoming budgetary exercise;


### 4. believes eu transport financing should be aligned to the green deal’s regulatory requirements and that full alignment with the paris agreement should be guaranteed; ### 4. believes eu transport financing should be aligned to the green deal’s regulatory requirements and that full alignment with the paris agreement should be guaranteed; stresses that the green deal needs to go hand in hand with a just , inclusive and non-discriminatory transition for the workforce , businesses and smes in the sector;


### 4. insists that the 2021 budget for the european solidarity corps be consistent with the initial budget outlined in the commission’s mff proposal and allow for the financing of the various strands of the programme in order to meet the many expectations it has raised among young people across europe; ### 4. considers that the european solidarity corps is a fundamental tool for promoting civic engagement across the union and strengthen eu citizenship; insists that the 2021 budget for the european solidarity corps be consistent with the many expectations it has raised among young people across europe , particularly in the volunteering strand. calls for sufficient funding to be allocated to cover the high demand of volunteering placements;


### 4. insists that proper levels of financing be secured to enable the activities of the eu institutions and bodies , such as the commission representations , to counter disinformation. ### 4. insists that proper levels of financing be secured to enable the activities of the eu institutions and bodies , such as the commission representations , to counter disinformation. underlines that east stratcom task force is underfinanced; calls for a substantial increase in its budget in order for the eu to successfully counter-attack disinformation and foreign interferences; calls for more information campaigns to better explain eu policies in the eastern partnership countries; points out the paramount importance of the protection of our european democracies and exhorts the member states to attribute more resources to tackling this issue;


### 4. insists that proper levels of financing be secured to enable the activities of the eu institutions and bodies , such as the commission representations , to counter disinformation. ### 4. insists that proper levels of financing be secured to enable the activities of the eu institutions and bodies , such as the commission representations , to counter disinformation and campaigns manipulating public opinion.


### 4. calls for spending on gender equality to be traced and for proper indicators and a dedicated methodology to be established , particularly as regards the fight against gender-based discrimination , violence , sexual harassment and women’s access to sexual and reproductive health and rights; ### 4. calls for spending on gender equality to be traced and for proper indicators , impact assessments and a dedicated methodology to be established , particularly as regards the fight against gender-based discrimination , violence , sexual harassment and women’s access to sexual and reproductive health and rights; calls for relevant accountability and transparency mechanisms , as well as reporting of the outcomes , to be developed and applied to improve the process of gender mainstreaming and the efficiency of the programmes implemented;


### 4. reiterates that the union and its member states must honour their collective commitments , notably on the 0.7 % objective , the sdgs and targets for health and education. ### 4. reiterates that the union and its member states must honour their collective commitments , notably on the 0.7 % objective , the sdgs and targets for health , education , climate action and gender equality


### 5. underlines the significance of europe for citizens in encouraging the development of common european values and engaging citizens across europe; reaffirms its commitment to proper funding levels for the ‘citizens’ engagement and participation’ strand within the new citizens , equality , rights and values programme. ### 5. underlines the significance and the success of the europe for citizens programme and the significance of the programme in enhancing a sense of belonging to the ue and fostering citizens’ democratic and civic participation as well as citizens’ engagement in the actions of the union; reiterates the need to provide the necessary increased funding for the ‘citizens’ engagement and participation’ strand within the new citizens , equality , rights and values programme , and recalls that it shall correspond to 27 ,26 % of the total budget of the programme;


### 5. calls for the eu to increase the budget allocation for civil society organisations that promote women’s rights in europe and the global south; ### 5. calls for the eu to increase the budget allocation for civil society organisations that promote women’s rights in europe and the global south; points to the need to earmark sufficient resources in the 2021 budget for the implementation of the european gender equality strategy 2020-2024;


### 6. underlines , therefore , that appropriate funding for transport projects will be instrumental in accelerating the shift to sustainable and smart mobility and in implementing the green deal’s legislative priorities through measures based on new technologies , boosting multimodal transport , the development of automated and connected multimodal mobility and an increase in the production and deployment of sustainable alternative fuels; ### 6. underlines , therefore , that appropriate funding for transport projects will be instrumental in accelerating the shift to sustainable , safe , smart , interoperable , integrationist and accessible mobility and in implementing the green deal’s legislative priorities through tangible measures based on new technologies , boosting multimodal transport , the development of automated and connected multimodal mobility , the use of public transport , and an increase in the production and deployment of sustainable alternative fuels and of recharging points for the latter;


### 6. recalls the important role played by the european institute for gender equality (eige) , and the need for a consolidated budget for collecting data and acquiring expertise in the area of gender equality; calls for eige’s budget , staff establishment plan and independence to be kept stable. ### 6. 1. recalls the important role played by the eige , and the need for a consolidated budget for collecting gender-segregated data and acquiring expertise in the area of gender equality , calls for the eige’s budget , staff establishment plan and independence to be kept stable.


### 8. recalls that cohesion policy funding for transport infrastructure should aim at pursuing the treaty-based objective of economic , social and territorial cohesion; highlights the crucial role that eu transport policy and investment plays in promoting and enhancing territorial , social and economic cohesion in the eu; requests , therefore , that the funding of ten-t be maintained as part of cohesion policy; ### 8. recalls that cohesion policy funding for transport infrastructure should aim at pursuing the treaty-based objective of eu economic , social and territorial cohesion; highlights the crucial role that eu transport policy and investment plays in promoting and enhancing territorial , social and economic cohesion in the eu; requests , therefore , that the funding of ten-t be maintained as part of cohesion policy;


### 9. strongly requests the introduction of a specific allocation for sustainable tourism to better reflect the importance of tourism in the eu economy and the role the eu can play in making it more sustainable; ### 9. regrets the absence of a specific budget line for tourism at european level and therefore strongly requests the introduction of a specific allocation for sustainable tourism to better reflect the importance of tourism in the eu economy and the role the eu can play in making it more sustainable;


### 11. considers that transport projects financed by the european regional development fund (erdf) and by the cohesion fund (cf) must give priority to the completion of ten-t corridors; ### 11. considers that transport projects financed by the european regional development fund (erdf) and by the cohesion fund (cf) must give priority to the completion of the ten-t;


### 13. stresses the importance of agencies and joint undertakings in improving the transport sector’s performance and in fostering a reduction of transport emissions based on technological progress and rules; points out the importance of these agencies and joint undertakings receiving adequate financial and human resources; ### 13. stresses the importance of agencies and joint undertakings in improving the transport sector’s performance and in fostering a reduction of transport emissions based on technological progress and rules; points out the importance of these agencies and joint undertakings receiving adequate financial and human resources that must , however , be managed more effectively so as to contribute to the development and modernisation of the transport sector;


### 14. highlights in particular the crucial role of the european union agency for railways (era) and the shift2rail joint undertaking in achieving a lasting shift from road to rail; stresses that the shift2rail undertaking plays a key role in making rail transport cheaper , more efficient and more attractive; ### 14. highlights in particular the crucial role of the european union agency for railways (era) and the shift2rail joint undertaking in achieving a lasting shift from road to rail; stresses that the shift2rail undertaking plays a key role in overcoming technical obstacles and driving forward interoperability , with the aim , ultimately , of making rail transport cheaper , more efficient and more attractive;


### 14. highlights in particular the crucial role of the european union agency for railways (era) and the shift2rail joint undertaking in achieving a lasting shift from road to rail; stresses that the shift2rail undertaking plays a key role in making rail transport cheaper , more efficient and more attractive; ### 14. highlights in particular the crucial role of the european union agency for railways (era) and the shift2rail joint undertaking in achieving a lasting shift from road to rail with a view to reducing accidents and co2 emissions; stresses that the shift2rail undertaking plays a key role in making rail transport cheaper , more efficient and more attractive;


### 15. highlights in particular the role of the clean sky 2 and sesar joint undertakings and of the european union aviation safety agency (easa) in reducing co2 emissions by passenger; stresses the very good results and the essential role played by the clean sky 2 joint undertaking in ensuring net accelerations in green technologies aimed at reducing the co2 and greenhouse gas emissions , as well as the noise levels produced by aircraft; ### 15. highlights in particular the role of the clean sky 2 and sesar joint undertakings and of the european union aviation safety agency (easa) in reducing co2 emissions by passenger; stresses the very good results and the essential role played by the clean sky 2 joint undertaking in ensuring net accelerations in green technologies aimed at reducing the co2 and greenhouse gas emissions , as well as the noise levels produced by aircraft; stresses the urgency to induce connectivity and increase efficiency by defragmenting european airspace through initiatives aiming to increase safety , reduce delays and the environmental impact of air traffic;


### 16. welcomes the direct support of the european maritime safety agency (emsa) to member states’ efforts in implementing environmental legislation and its assistance in tackling maritime pollution and in monitoring emissions; believes that with further resources , the agency can play an important role in supporting member states in mitigating shipping-related environmental risks and in improving the sustainability of the maritime sector. ### 16. welcomes the direct support of the european maritime safety agency (emsa) to member states’ efforts in implementing environmental legislation and its assistance in tackling maritime pollution and in monitoring emissions; believes that with further resources , the agency can play an important role in supporting member states in mitigating shipping-related environmental risks and in improving the sustainability of the maritime sector through guidance on the implementation of new technologies , in particular ai;


### a. whereas the preparation of the budget for 2021 will need to take account of the outcome of the negotiations on the next multiannual financial framework and the reform of the eu own resources system , the withdrawal of the united kingdom from the eu and the start of the work of the conference on the future of europe; ### a. whereas the preparation of the budget for 2021 will need to take into account the 2021 - 2027 multiannual financial framework and the reform of the eu own resources system , the withdrawal of the united kingdom from the eu and the start of the work of the conference on the future of europe;


### c. whereas women remain under-represented in leadership positions and devote more time than men to unpaid housework and care; ### c. whereas women remain under-represented in leadership positions , while being overrepresented in low-paid industries such as social work , caring work , educational and service work , whereas they devote more time than men to unpaid housework and care; whereas special measures are required to support women , namely women returning to the job market after a long break in order to increase their potential on the labour market;


### c. whereas women remain under-represented in leadership positions and devote more time than men to unpaid housework and care; ### c. whereas women remain under-represented in leadership positions and devote more time than men to unpaid housework and care; stresses that resources supporting women´s empowerment through digital inclusion could lead to advancing equality in the digital age , whereas ´a europe fit for the digital age´ should integrate gender mainstreaming;


### d. whereas the commission should maintain sufficient funding levels for programmes aimed at supporting women’s rights , such as the rights , equality and citizenship (rec) programme , with a special focus on non-discrimination instruments and the prevention of gender-based violence; ### d. whereas the commission should maintain sufficient funding levels for programmes aimed at supporting women’s rights , such as the rights , equality and citizenship (rec) programme , with a special focus on non-discrimination instruments and the prevention of gender-based violence; stresses the position of the european parliament in favour of a specific earmarking for actions preventing and combating all forms of gender-based violence and promoting the full implementation of the istanbul convention in the rights and values programme;


### 2. takes note of european commission’s assessment that the connecting europe facility (cef) presents a low risk of error; requests however that the commission , together with the court and olaf , closely monitor the eu transport projects , as public investment in infrastructure is particularly sensitive to fraud; ### 2. takes note of european commission’s assessment that the connecting europe facility (cef) presents a low risk of error; requests however that the commission , together with the court and olaf , closely monitor the eu transport projects in order to prevent fraud , as public investment in infrastructure is particularly vulnerable to fraud;


### 2. acknowledges that the implementation of the erasmus+ programme in 2019 was largely successful and that most result indicators , such as the number of mobility placements , surpassed the respective targets of the commission for that year; notes that , due to its delayed launch , low take-up among financial institutions and a lack of awareness among students , only one single student loan guarantee facility transaction could be completed in 2019 and welcomes the decision not to include the facility in the successor erasmus+ programme for the period beyond 31 december 2020; ### 2. acknowledges that the implementation of the erasmus+ programme in 2019 was largely successful and that most result indicators , such as the number of mobility placements , surpassed the respective targets of the commission for that year; notes that , due to its delayed launch , low take-up among financial institutions and a lack of awareness among students , only one single student loan guarantee facility transaction could be completed in 2019 and welcomes the decision not to include the facility in the successor erasmus+ programme for the period beyond 31 december 2020; welcomes the 20% increase of pupil mobility and urges for physical mobility to remain the main element of erasmus instead of virtual mobility; stresses the importance of continuing to support vocational education and training and work-based learning as a means to enhance social inclusion;


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


### 5. notes that by the sixth year of the current programming period 2014-2020 only around 31% of the funds initially awarded had resulted in payments by january 2020 , putting into question the full implementation of cef; calls on member states to significantly speed up investments and on the commission to step up its monitoring in view of the urgent need for infrastructure investment for the speedy recovery from the covid-19 related economic downturn; ### 5. notes that by the sixth year of the current programming period 2014-2020 only around 31% of the funds initially awarded had resulted in payments by january 2020 , putting into question the full implementation of cef; calls on the commission to warn member states to significantly speed up investments and also calls on the commission to step up its monitoring in view of the urgent need for infrastructure investment for the speedy recovery from the covid-19 related economic downturn and to ensure interconnectivity at the european level;


### 5. notes with satisfaction that , under the creative europe programme , 1 370 grant agreements were signed in 2019 , thus exceeding the commission’s target and making full use of the available budget appropriations; ### 5. notes with satisfaction that , under the creative europe programme , 1 370 grant agreements were signed in 2019 , thus exceeding the commission’s target and making full use of the available budget appropriations; welcomes the developments regarding the implementation of the pilot project on the mobility scheme for artists and culture and creative professionals as well as the preparatory actions on the ‘europe for festivals , festivals for europe’ and ‘music moves europe’; uses the opportunity to recall the importance of increasing the budget for this programme to further improve its success rate;


### 6. continues to be concerned by the apparent lack of transparency and accountability in the arrangements for the provision by the commission of financial support to euronews and the insufficient monitoring and evaluation mechanisms; urges the commission to increase transparency in respect of the budget for multimedia activities and to improve accountability for expenditure; ### 6. continues to be concerned by the apparent lack of transparency and accountability in the arrangements for the provision by the commission of financial support to euronews and the insufficient monitoring and evaluation mechanisms; urges the commission to increase transparency in respect of the budget for multimedia activities and to improve accountability for expenditure; asks the commission to diversify the communication channels funded under the multimedia action budget line;


### 7. reiterates the parliament’s request for the creation of a new budgetary line for tourism , to support this sector severely hit by the covid-19 crisis; welcomes that the court has launched an audit to assess tourism projects co-funded with eur 6.4 billion in 2007-2013 and eur 4 billion so far in 2014-2020 erdf and cohesion fund money , which will help improving eu tourism policies; ### 7. reiterates the parliament’s request for the creation of a new budgetary line for an important sector in the eu economy , such as tourism , to support this sector severely hit by the covid-19 crisis; welcomes that the court has launched an audit to assess tourism projects co-funded with eur 6.4 billion in 2007-2013 and eur 4 billion so far in 2014-2020 erdf and cohesion fund money , which will help improving eu tourism policies;


### 7. deeply regrets , however , that for the first time in four years the court had to issue an adverse opinion on the legality and regularity of the expenditure underlying the accounts; ### 7. is concerned that for the first time in four years the court has issued an adverse opinion on the legality and regularity of the expenditure underlying the accounts;


### 3. welcomes the fact that gender equality and mainstreaming has been introduced as one of the horizontal principles for union funds in the new multiannual financial framework (mff) for 2021-2027 , stipulating that gender equality and gender mainstreaming will now be prioritised in the mff; ### 3. welcomes the fact that gender equality and mainstreaming has been introduced as one of the horizontal principles for union funds in the new multiannual financial framework (mff) for 2021-2027 , stipulating that gender equality and gender mainstreaming will now be prioritised in the mff; calls on the commission to closely monitor the implementation of these horizontal principles in all of the eu policy areas and provide gender impact assessments of all of its policies and programmes;


### 3. welcomes the fact that gender equality and mainstreaming has been introduced as one of the horizontal principles for union funds in the new multiannual financial framework (mff) for 2021-2027 , stipulating that gender equality and gender mainstreaming will now be prioritised in the mff; ### 3. welcomes the fact that gender equality and mainstreaming has been introduced as one of the horizontal principles for union funds in the new multiannual financial framework (mff) for 2021-2027 , stipulating that gender equality and gender mainstreaming will now be prioritised in the mff; through a thorough gender impact assessment and monitoring of the programmes;


### 4. points out that in 2019 , numerous young people signed up to the european solidarity corps and were deployed , showing their great interest in getting involved in solidarity work across europe; regrets that the take-up of traineeships and jobs under the european solidarity corps programme has been very low , with only 72 deployments between 2018 and 2020 , representing less than 1 % of total deployments; ### 4. points out that in 2019 , numerous young people signed up to the european solidarity corps and were deployed , showing their great interest in getting involved in solidarity work across europe; is concerned about the discrepancy between applications (191 000) and actual placements (34500); regrets that the take-up of traineeships and jobs under the european solidarity corps programme has been very low , with only 72 deployments between 2018 and 2020 , representing less than 1 % of total deployments;


### 4. calls on the commission to continue its efforts to strengthen the rule of law in the union; welcomes the fact that the new mff includes the rule of law conditionality for access to the union funds. ### 4. calls on the commission to continue its efforts to strengthen the rule of law and respect for fundamental rights in the union; welcomes the fact that the new mff includes the rule of law conditionality for access to the union funds; calls on the commission to strictly apply this conditionality and effectively protect the union’s budget in the event of generalised deficiencies in upholding the rule of law , breaches of human rights and violations of the fundamental values of the european union.


### 4. welcomes the new corporate anti-fraud strategy , adopted by the commission in april 2019 , on olaf’s initiative , with the objective of enhancing the commission’s knowledge about fraud and its analytical capability to steer anti-fraud action , to ensure cooperation among departments and executive agencies in fighting fraud , and to strengthen the corporate oversight of the fight against fraud; ### 4. welcomes the new corporate anti-fraud strategy , adopted by the commission in april 2019 , on olaf’s initiative , with the objective of enhancing the commission’s knowledge about fraud and its analytical capability to steer anti-fraud action , to ensure cooperation among departments and executive agencies in fighting fraud , and to strengthen the corporate oversight of the fight against fraud; notes , at the same time , that the increasing use of financial mechanisms for the implementation of union policies in third countries , together with the union budget , risks undermining accountability and transparency with regard to union actions and expenditure; urges the commission to ensure that external aid is made conditional on respect for the rule of law and human rights in recipient countries; stresses in particular the need to ensure that no union funding is allocated or related to any terrorist cause or manifestation through the actions of third parties;


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


### 1. stresses that women’s rights and a gender equality perspective should be integrated and ensured into all policy areas; reiterates therefore its call for the implementation of gender budgeting at all stages of the budgetary process; ### 1. stresses that women’s rights and a gender equality perspective should be integrated and ensured into all policy areas; reiterates therefore its call for the implementation of gender budgeting at all stages of the budgetary process , including the implementation of the budget and the assessment of its execution; reiterates its demand to include gender-specific indicators in the common set of result indicators for the implementation of the eu budget;


### 1. stresses that women’s rights and a gender equality perspective should be integrated and ensured into all policy areas; reiterates therefore its call for the implementation of gender budgeting at all stages of the budgetary process; ### 1. stresses that women’s rights and a gender equality perspective should be integrated and ensured into all policy areas; reiterates therefore its call for the implementation of gender budgeting at all stages of the budgetary process; including the implementation of the budget and assessment of its implementation;


### 1. grants the commission discharge in respect of the implementation of the general budget of the european union for the financial year 2019 / postpones its decision on granting the commission discharge in respect of the implementation of the general budget of the european union for the financial year 2019; ### 1. grants the commission discharge in respect of the implementation of the general budget of the european union for the financial year 2019


### 1. highlights , with regard to the implementation of the union budget , the importance of complying with the principle of sound financial management as enshrined in article 317 of the treaty on the functioning of the european union (tfeu); ### 1. highlights , with regard to the implementation of the union budget , the importance of complying with the principle of sound financial management as enshrined in article 317 of the treaty on the functioning of the european union (tfeu) ,) , as well as the importance of achieving programmes priorities and objectives which contribute to strengthening the european integration and creating an ever closer union


### 1. notes that no estimate of the level of error rate for spending under heading 4 has been calculated for 2019 by the european court of auditors (eca); emphasises that the eca has identified limitations which may lead to an underestimation of the residual error rate (rer); fully supports the recommendations formulated by the eca , in particular the need to disclose the limitations of the rer study in dg near’s future annual activity reports , as well as strengthening dg near’s checks of the external financing instruments’ (efis) by identifying and preventing recurrent errors; ### 1. notes that no estimate of the level of error rate for spending under heading 4 has been calculated for 2019 by the european court of auditors (eca) as it was also the case in 2018; emphasises that the eca has identified limitations which may lead to an underestimation of the residual error rate (rer); fully supports the recommendations formulated by the eca , in particular the need to disclose the limitations of the rer study in dg near’s future annual activity reports , as well as strengthening dg near’s checks of the external financing instruments’ (efis) by identifying and preventing recurrent errors;


### a. whereas gender equality is one of the values on which the european union is founded and the union is committed to promote gender mainstreaming in all of its actions as enshrined in article 8 tfeu; ### a. whereas gender equality is one of the values on which the european union is founded and the union is committed to eliminate inequalities , promote gender equality and gender mainstreaming in all of its actions as enshrined in article 8 tfeu;


### a. the union budget is a significant instrument for achieving common policy objectives , and on average represents 2 ,1 % of the member states’ general government expenditure and total public spending in the union; ### a. the union budget is a significant instrument for achieving common policy objectives , and on average represents 2 ,1 % of the member states’ general government expenditure and 1.0% of eu gross national income;


### b. whereas this parliament has repeatedly asked the commission to promote and implement the use of gender mainstreaming , gender budgeting and gender impact assessments in all the union policy areas and the european court of auditors (eca) to incorporate a gender perspective into its reports on the implementation of the union budget; ### b. whereas this parliament has repeatedly asked the commission to promote and implement the use of gender mainstreaming , gender budgeting and gender impact assessments in all the union policy areas and the european court of auditors (eca) to incorporate a gender perspective , including gender-disaggregated data , into its reports on the implementation of the union budget;


### 11. asks the commission to provide parliament with an annual report setting out in detail the contribution of each budget item to the climate mainstreaming target , in order to facilitate its monitoring; ### 11. calls on the commission to provide parliament with an annual report setting out in detail the contribution of each budget item to the climate mainstreaming target and to biodiversity spending , in order to facilitate their monitoring;


### 11. notes that the court provided in 2019 specific error rates for four mff headings: ‘competitiveness’ , ‘cohesion’ , ‘natural resources’ and ‘administration’; points out that , in 2019 , the court found the highest estimated level of error in spending under ‘economic , social and territorial cohesion‘ (4 ,4 %); ### 11. notes that the court provided in 2019 specific error rates for four mff headings: ‘competitiveness’ (4.0%) , ‘cohesion’ (4 ,4%) ,‘natural resources’(1 ,9 %) and ‘administration’ (an estimated level of error below the materiality threshold);


### 8. notes that the reasons for the adverse opinion are: ### 8. notes that the reasons for the adverse opinion are: on eu expenditure is the conclusion of the court that the level of errors mainly in reimbursement-based payments is pervasive , and that due to the way the eu budget is composed and evolves over time , high risk expenditures in 2019 represents more than half of the audited spending (53 ,1%) ,in which the material error continues to be present at an estimated rate of 4 ,9% (compared to 4 ,5 % in 2018 and 3 ,7 % in 2017);


### a. an increase in the most probable error rate for payments , issued by the court , compared to that of the previous years , as the payments were affected in 2019 by a most probable error rate of 2 ,7 % (compared to 2 ,6 % in 2018 and 2 ,4 % in 2017); ### deleted


### b. that more than half (53 ,1 %) of the expenditure was materially affected by error , concerning mainly reimbursement-based expenditure , in which the level of error was as high as 4 ,9 % (compared to 4 ,5 % in 2018 and 3 ,7 % in 2017); notes that this increase is largely due to a rise in ‘cohesion’ spending since expenditure under this field increased to eur 66 ,9 billion in 2019; ### deleted


### 10. deeply regrets that the commission’s particular role , as reflected in its methodology , and weaknesses in ex-post checks , which are a critical part of the control system , affects the commission’s estimates of errors; ### 10. takes note of the court’s observation that the commission’s particular role , as reflected in its methodology , and weaknesses in ex-post checks , which are a critical part of the control system , affects the commission’s estimates of errors; notes that commission’s risk at payment for 2019 , set at 2 ,1% as reported in its annual management and performance report (ampr) , is within the range of the eca’s estimated level of error for the three most significant spending areas -competitiveness , cohesion and natural resources;


### 15. regrets the adoption of three amending budgets in 2019 , adding eur 0 ,4 billion to commitment appropriations and eur 0 ,3 billion to payment appropriations; ### 15. notes the adoption of three amending budgets in2019 , which refer to the following;


### 16. regrets the fact that outstanding commitments have continued to grow , reaching eur 298 ,0 billion at the end of 2019 (compared to eur 281 ,2 billion in 2018); notes that the level of payment appropriations in the annual budgets has been noticeably lower than the mff ceiling in recent years , which might lead to higher payment needs in the future; ### 16. notes with concern the fact that outstanding commitments have continued to grow , reaching eur 298 ,0 billion at the end of 2019 (compared to eur 281 ,2 billion in 2018); notes that the court has identified the reasons for the continuing rise , such as the overall increase in the size of the eu budget over time; notes that the level of payment appropriations in the annual budgets has been noticeably lower than the mff ceiling in recent years , which might lead to higher payment needs in the future; notes the commitment of the commission to conduct a thorough analysis of the payment appropriations needed until the end of the year during the global transfer exercise in order to make a proposal to the budgetary authority if reinforcements are needed;


### 17. points out that according to the court , the overall absorption rate of esif (european structural investment funds) was lower than in the corresponding year of the previous mff , as by the end of 2019 , out of the total esif allocations for the current mff (eur 465 billion) , only 40 % had been paid out to member states (compared with 46 % by the end of 2012); notes that only nine member states had higher absorption rates under the current mff than under the previous one , and that overall the speed of absorption in 2019 stayed almost exactly the same as in 2018; ### 17. points out that according to the court , the overall absorption rate of esif (european structural investment funds) was lower than in the corresponding year of the previous mff , as by the end of 2019 , out of the total esif allocations for the current mff (eur 465 billion) , only 40 % had been paid out to member states (compared with 46 % by the end of 2012); highlights the commission’s explanation that the slower absorption rate is related to the late adoption of the common provisions regulation (cpr) , the time needed for authorities to set up an effective delivery programme and compliance systems , and the changes introduced in the regulations in the 2014-2020 programming period , such as the high level of annual prefinancing and the new rule for automatic decommitments (n+3); notes that overall the speed of absorption in 2019 stayed almost exactly the same as in 2018;


### 18. notes furthermore that by the start of 2019 , after the current mff had been in place for five years , only approximately 17 % of the total esi funding committed through financial instruments under shared management (fisms) had reached its final recipient; ### 18. notes that by the start of 2019 , after the current mff had been in place for five years , only approximately 17% of the total esi funding committed through financial instruments under shared management (fisms) had reached its final recipient; notes , however , that by mid-september 2020 the 42% of amounts allocated to financial instruments were effectively paid and , therefore , available for investments into final recipients; welcomes , furthermore , that 59% of the available capital for fisms had reached final recipients or was used for eligible costs;


### 19. notes that , as in previous years , substantial amounts of unused annual esif pre-financing was returned to the union budget (eur 7 ,7 billion in 2019) , due mainly to delays in implementation; ### 19. notes that , as in previous years , substantial amounts of unused annual esif pre-financing , due mainly to delays in implementation , was returned to the union budget (eur 7 ,7 billion in 2019) ,as assigned revenue; points out that eur 5 ,0 billion of that amount was used to make payments on claims from member states over and above the approved budget for the year under the relevant esif budget lines , which has prevented them from being cancelled;


### 21. calls on the commission to present a complete picture of the exposure of the union budget in the annual “report on guarantees covered by the general budget” , including the risk generated by the efsi guarantee as well as all future related financial operations ; ### deleted


### 32. underlines that according to the financial regulation , sound financial management implies effectiveness , efficiency and economy , and that the commission should ensure a focus on all three elements; ### 32. underlines that according to the financial regulation , sound financial management implies effectiveness , efficiency and economy , and that the commission and the member states should ensure a focus on all three elements;


### 38. observes that , for 2019 , the commission’s estimate for the overall risk at closure was at 0 ,7 % (compared to 0 ,8 % in 2018) of the relevant expenditure; notes that due to the higher risk at payment in relation to cohesion spending , the overall risk at payment estimated by the commission was higher than in previous years , at 2 ,1 % for 2019 (compared to 1 ,7 % in 2018) , but as the estimated future corrections were also higher (1 ,4 % , compared to 0 ,9 % in 2018) , the commission arrived at a stable risk at closure , and with an estimate of risk at closure of less than 2 % , the commission considered that its multiannual control systems ensured effective protection of the union budget; points out furthermore that in the commission’s own estimate , the expenditure with risk at payment above the materiality threshold was very high at eur 67 billion; ### 38. observes that , for 2019 , the commission's estimate for the overall risk at closure was at 0 ,7 % (compared to 0 ,8 % in 2018) of the relevant expenditure; notes that due to the higher risk at payment in relation to cohesion spending , the overall risk at payment estimated by the commission was higher than in previous years , at 2 ,1 % for 2019 (compared to 1 ,7 % in 2018) , but as the estimated future corrections were also higher (1 ,4 % ,compared to 0 ,9 % in 2018) , the commission arrived at a stable risk at closure , and with an estimate of risk at closure of less than 2 % , the commission considered that its multiannual control systems ensured effective protection of the union budget;


### 45. underlines that two main systemic weaknesses concern the lack of union-wide standards for the performance of customs controls for mitigating the risk of undervalued imports throughout the customs union , as well the fact that member states are not able to identify the riskiest economic operators at union level for post-release audits; ### 45. notes that the commission’s tor inspections and the court’s work highlighted two main weaknesses in member state’s controls to reduce the custom gap:


### 52. regrets that , for the fourth year in a row , the directorate-general for budgets (dg budg) issued a reservation on the value of tor collected by the united kingdom , due to that country’s failure to make available to the union budget evaded customs duties on textiles and footwear imports , while the scope of undervaluation fraud had extended further to union member states , which results in further potential tor losses; ### 52. notes that , for the fourth year in a row , the directorate-general for budgets (dg budg) issued a reservation on the value of tor collected by the united kingdom , due to that country’s failure to make available to the union budget evaded customs duties on textiles and footwear imports , while the scope of undervaluation fraud had extended further to union member states , which results in further potential tor losses;


### 58. finds it worrying that of the 130 transactions examined , 51 (39 %) contained errors; ### 58. notes that of the 130 transactions examined , 51 (39 %)contained errors;


### 59. is deeply concerned that based on the 28 errors the court has quantified , the estimated level of error is 4 ,0 %; recalls that this figure is close to the rates the court found in 2015 , 2016 and 2017; ### 59. is concerned that based on the 28 errors the court has quantified , it estimated the level of error for 2019 at 4 ,0 % , which is an increase compared to 2018 (2%); recalls that this figure is close to the rates the court found in 2015 , 2016 and 2017;


### 62. finds it very regrettable that ‘unlawful/discriminatory selection/award criteria’ accounted for 16% of errors; ### 62. notes that ‘unlawful/discriminatory selection/award criteria’ accounted for 16% of errors and that ‘ineligible other direct costs (vat , travel , equipment)’ accounted for 15% of errors;


### 63. similarly , finds it very regrettable that ‘ineligible other direct costs (vat , travel , equipment)’ accounted for 15% of errors; ### deleted


### 84. finds it worrying that on basis of the 236 transactions examined , 29 errors had not been detected by audit authorities and 64 errors had previously been found by audit authorities and corrections applied by programme authorities (amounting to a total of eur 334 million for both programming periods taken together) , the court estimates the level of error to be 4 ,4 %; ### 84. notes the decrease in the estimated level of error for the economic , social and territorial cohesion identified by the court for 2019 (4.4%) compared to those for 2018 (5.0%) while the expenditure audited by the court was higher in 2019 (eur28.4 billion) than in 2018 (eur 23.6 billion); notes that of the 236transactions examined , 29 errors had not been detected by audit authorities and64 errors had previously been found by audit authorities and corrections applied by programme authorities (amounting to a total of eur 334 million for both programming periods taken together); notes further that these errors concerned ineligible costs (39) , public procurement (24) and missing supporting documentation (one error)


### 85. notes that audit authorities had reported 64 quantifiable errors in the assurance/closure packages for the 236 transactions the court sampled , these errors concerned ineligible costs (39) , public procurement (24) and missing supporting documentation (one error); ### deleted


### 86. regrets the fact that 55 % of errors were made up by ‘ineligible projects’; notes that there were five erdf projects , from the 2014-2020 programming period , for which aid was granted to beneficiaries or operations that did not meet the eligibility conditions set out in the applicable regulation and ops; ### 86. notes with concern that the majority of the errors are related to three main categories:


### 87. regrets that 24 % of errors were made up by ‘infringements of internal market rules’(9% - infringements of state aid rules; 15 % - serious non-compliance with public procurement rules); ### deleted


### 88. regrets that 12% of errors were made up by ‘ineligible expenditure’; ### deleted


### 89. is very concerned about the weaknesses found in the work of several audit authorities covered by the court’s sample , which currently limit the reliance that can be placed on that work (the recalculated rate was above the 2 % materiality threshold in nine out of 20 assurance packages for the 2014-2020 period , the commission adjusted the residual error rates for eight assurance packages to a figure above 2 %); ### 89. is concerned about the weaknesses found in the work of 18out of 116 audit authorities in the member states covered by the court’s sample , which currently limit the reliance that can be placed on that work (the recalculated rate was above the 2 %materiality threshold in nine out of 20 assurance packages for the 2014-2020period; notes the court observation that the commission arrived at similar results for eight of these packages and adjusted the residual error rates to a figure above 2 %);


### 97. points out that information from output and result indicators is complemented by the results of a number of evaluations and studies analysing the results of the 2007-2013 period and the early stages of programming and implementation of the 2014-2020 cohesion policy programmes; regrets that the delayed timing of these evaluations means that lessons learned are too late to have an impact on either the current or subsequent programming periods (the results of the 2014-2020 ex-post evaluations , for example , are expected to be available by the end of 2025 as required by the cpr , but by then the 2021-2027 programming period will be in its fifth year and the commission is likely to be well advanced in preparing its legislative proposals for the post-2027 period); ### 97. points out that information from output and result indicators is complemented by the results of a number of evaluations and studies analysing the results of the 2007-2013 period and the early stages of programming and implementation of the 2014-2020 cohesion policy programmes; shares the observation of the court that the delayed timing of these evaluations as designed in the legislation means that lessons learned are too late to have an impact on either the current or subsequent programming periods (the results of the2014-2020 ex-post evaluations , for example , are expected to be available by the end of 2025 as required by the cpr , but by then the 2021-2027 programming period will be in its fifth year and the commission is likely to be well-advanced in preparing its legislative proposals for the post-2027 period);


### 98. is deeply concerned that for the 2007-2013 period , an ex post evaluation of the erdf/cf was designed to draw conclusions on the overall impact of the programmes and to draw qualitative overall conclusions , it did not draw conclusions on the achievement of objectives or targets; moreover , neither did it systematically analyse synergies between erdf/cf funding and the implementation of union sectoral policies , which would have helped to shed light on cohesion policy contributions to the achievement of europe 2020 strategic objectives; ### deleted


### 99. underlines that in cohesion policy , characterised by large-scale infrastructure projects , there can be a time lag between the start of the programme , its implementation and the realisation of outputs and results; finds it worrisome that progress is also likely to be affected by the relatively low levels of implementation in respect of cohesion policy , compared to the rest of union budget; notes that these factors , together with the fact that the latest data available (in an implementation period lasting until the end of 2023) relates to the end of 2018 , making it harder at this stage to conclude on the achievement of the objectives; ### 99. underlines that in cohesion policy , characterised by large-scale infrastructure projects , there can be a time lag between the start of the programme , its implementation and the realisation of outputs and results; finds it worrisome that progress is also likely to be affected by the relatively low levels of implementation in respect of cohesion policy , compared to the rest of union budget; notes that these factors , together with the fact that the latest data available (in an implementation period lasting until the end of 2023) relates to the end of 2018 , are outlined by the court as making it harder at this stage for it to conclude on the achievement of the objectives;


### 100. stresses that cohesion policy objectives , such as those relating to employment rates , economic development , and climate and energy , are heavily influenced by a wide range of national and external factors , in europe and the world; underlines that in many member states , cohesion policy funding typically represents a small proportion of the funds dedicated to these issues , and so can have only a very limited impact on these member states' progress towards meeting these objectives; ### 100. takes note of other factors relevant to the court analysis of performance , which explain that cohesion policy objectives , such as those relating to employment rates , economic development , and climate and energy , are heavily influenced by a wide range of national and external factors , in europe and the world , as well as that in many member states , cohesion policy funding typically represents a small proportion of the funds dedicated to these issues , and so can have only a very limited impact on these member states' progress towards meeting these objectives;


### 101. notes that the union has at its disposal a range of policy tools for meeting its high-level cohesion policy objectives , of which the erdf and cf constitute one part , that other funds and legislative initiatives are also designed to address the objectives , therefore , that it is often not possible to distinguish the effects of different policy tools on the progress towards meeting targets; ### 101. notes furthermore the court’s observation regarding additional factors such as that the union has at its disposal a range of policy tools for meeting its high-level cohesion policy objectives , of which the erdf and cf constitute one part , that other funds and legislative initiatives are also designed to address the objectives , which make it often not possible to distinguish the effects of different policy tools on the progress towards meeting targets;


### 102. regrets that of 72 indicators in total , only one third of the indicators are on track to meet their targets and that about half of the indicators are not on track; regrets that of 9 indicators linked to the general objectives , only two are on track , meanwhile about one third of the indicators have a mid-term milestone target set for 2018; ### 102. regrets that the court’s analysis based on scarce available data as of the end of 2018 shows that of 72 indicators in total , only just above one third of the indicators are on track to meet their targets and that about half of the indicators are not on track and that for the remaining indicators it was not possible for the court to conclude; regrets that of 9indicators linked to the general objectives , only two are on track; notes , however , that about one third of the indicators having a mid-term milestone target set for 2018 the court concludes that 70% have either been achieved or are likely to be achieved soon;


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


### 108. points out that in a 2019 report3 , the eea highlighted that the current rate of progress will not be enough to meet 2030 and 2050 climate and energy targets; ### deleted


### 110. highlights that in this policy area all indicators are output ones: they mainly provide data about the programme’s implementation in terms of infrastructure built but there are no common indicators to measure results (court’s report on union co-funded roads4 indicates that the commission does not report information such as time savings or higher average speed , even though this information is sometimes available); ### 110. highlights that in this policy area all indicators are output ones as regards impacts of projects achieved (increase of traffic , economic impact for different actors , impact on congestions , emissions...); notes project promoters should collect and publish information and data on results and impacts of the investment; asks the commission to collaborate with project promoters and work on common indicators to measure results of the projects;


### 111. underlines that in the recent court audit on tfi5 stated that it is unlikely that the union core transport network will reach its full capacity by 2030 , furthermore , in the landscape review the eca indicated that since the scale of union funding is limited compared to the overall needs , it is necessary to focus on priorities with the highest union added value; ### 111. underlines that in the recent court audit on tfi5 the commission acknowledged that there is a high risk for some of the tfis not to operate at full capacity in 2030 , furthermore , in the landscape review the eca indicated that since the scale of union funding is limited compared to the overall needs , it is necessary to focus on priorities with the highest union added value;