### in an area where persons may move freely , the reintroduction of border control at internal borders should remain an exception . the reintroduction of internal border control should be decided only as a measure of last resort , for a limited period of time and to the extent that controls are necessary and proportionate to the identified serious threats to public policy or internal security . ### in an area where persons may move freely , the reintroduction of border control at internal borders should remain an exception . border control should not be carried out or formalities imposed solely because an internal border is crossed . as the free movement of persons is affected by the temporary reintroduction of internal border control , such a measure should be decided only as a measure of last resort , for a limited period of time and to the extent that controls are necessary and proportionate to the identified serious threats to public policy or internal security .


### however , experience has shown that certain serious threats to public policy or internal security , such as cross - border terrorist threats or specific cases of secondary movements of irregular migrants within the union that justified the reintroduction of border controls , may persist well beyond the above periods . it is therefore needed and justified to adjust the time limits applicable to the temporary reintroduction of border control to the current needs , while ensuring that this measure is not abused and remains an exception , to be used only as a last resort . to that end , the general deadline applicable under article 25 of the schengen borders code should be extended to one year . ### however , experience has shown that there is rarely a need for border control at internal borders to be reintroduced for periods longer than two months . in exceptional circumstances , certain serious threats to public policy or internal security may persist well beyond the currently authorised maximum periods of six months . it is therefore necessary to adjust the time limits applicable to the temporary reintroduction of border control , while ensuring that this measure is not abused and remains an exception , to be used only as a last resort .


### in order to guarantee that these internal border controls remain an exception , member states should submit a risk assessment concerning the intended reintroduction of border control or prolongation thereof . the risk assessment should , in particular , assess for how long the identified threat is expected to persist and which sections of the internal borders are affected , demonstrate that the prolongation of border controls is a last resort measure and explain how border control would help in addressing the identified threat . in case of internal border control going beyond six months , the risk assessment should also demonstrate retrospectively the efficiency of the reintroduced border control in addressing the identified threat and explain in detail how each neighbouring member state affected by such prolongation was consulted and involved in determining the least burdensome operational arrangements . ### in order to guarantee that these internal border controls remain an exception , member states should submit a risk assessment concerning the intended prolongation of border control beyond two months . the risk assessment should , in particular , assess for how long the identified threat is expected to persist and which sections of the internal borders are affected , demonstrate that the prolongation of border controls is a last resort measure and explain how border control would help in addressing the identified threat . the risk assessment should also demonstrate retrospectively the efficiency of the reintroduced border control in addressing the identified threat and explain in detail how each neighbouring member state affected by such prolongation was consulted and involved in determining the least burdensome operational arrangements .


### in order to make the revised rules better adapted to the challenges related to persistent serious threats to public policy or internal security , a specific possibility should be provided to prolong internal border controls beyond one year . such prolongation should accompany commensurate exceptional national measures also taken within the territory to address the threat , such as a state of emergency . in any case , such a possibility should not lead to the further prolongation of temporary internal border controls beyond two years . ### in order to make the revised rules better adapted to the challenges related to persistent serious threats to public policy or internal security , a specific possibility should be provided to prolong internal border controls beyond six months . such prolongation should accompany commensurate exceptional national measures also taken within the territory to address the threat , such as a state of emergency . in any case , such a possibility should not lead to the further prolongation of temporary internal border controls beyond one year .


### the possibility to carry out temporary internal border controls in response to a specific threat to public policy or internal security which persists beyond a year should be subject to a specific procedure . ### the possibility to carry out temporary internal border controls in response to a specific threat to public policy or internal security which persists beyond six months should be subject to a specific procedure .


### to that end , the commission should issue an opinion on the necessity and proportionality of such prolongation and , where appropriate , on the cooperation with the neighbouring member states . ### to that end , the commission should issue an opinion on the necessity and proportionality of such prolongation .


### the council , taking account of the commission ' s opinion , may recommend such extraordinary further prolongation and where appropriate determine the conditions for cooperation between the member states concerned , with a view to ensuring that it is an exceptional measure , in place only for as long as necessary and justified , and consistent with the measures also taken at the national level within the territory to address the same specific threat to public policy or internal security . the council recommendation should be a prerequisite for any further prolongation beyond the period of one year and hence be of the same nature as the one already provided for in article 29 . ### the council , taking account of the commission ' s opinion , may recommend such extraordinary further prolongation and where appropriate determine the conditions for cooperation between the member states concerned , with a view to ensuring that it is an exceptional measure , in place only for as long as necessary and justified , and consistent with the measures also taken at the national level within the territory to address the same specific threat to public policy or internal security . the council recommendation should be a prerequisite for any further prolongation beyond the period of six months .


### where , in the area without internal border control , there is a serious threat to public policy or internal security in a member state , that member state may exceptionally reintroduce border control at all or specific parts of its internal borders for a limited period of up to 30 days , or for the foreseeable duration of the serious threat if its duration exceeds 30 days , but not exceeding six months . the scope and duration of the temporary reintroduction of border control at internal borders shall not exceed what is strictly necessary to respond to the serious threat . ### where , in the area without internal border control , there is a serious threat to public policy or internal security in a member state , that member state may exceptionally reintroduce border control at all or specific parts of its internal borders for a limited period . the scope and duration of the temporary reintroduction of border control at internal borders shall not exceed what is strictly necessary to respond to the serious threat .


### where a member state decides , as a last resort , on the temporary reintroduction of border control at one or more of its internal borders or at parts thereof , or decides to prolong such reintroduction , in accordance with article 25 or article 28 , it shall assess the extent to which such a measure is likely to adequately remedy the threat to public policy or internal security , and shall assess the proportionality of the measure in relation to that threat . in making such an assessment , the member state shall , in particular , take the following into account : the likely impact of any threats to its public policy or internal security , including following terrorist incidents or threats and including those posed by organised crime ; the likely impact of such a measure on free movement of persons within the area without internal border control . ### article 26 is replaced by the following : before a member state decides , as a measure of last resort , on the temporary reintroduction of border control at one or more of its internal borders or at parts thereof , or decides to prolong such a temporary reintroduction , it shall : assess whether the temporary reintroduction of border control at internal borders can be considered likely to sufficiently remedy the threat to public policy or internal security ; assess whether measures other than the temporary reintroduction of border control at internal borders are likely to sufficiently remedy the threat to public policy or internal security ; assess the proportionality of the temporary reintroduction of border control at internal borders in relation to that threat , in particular by taking into account : the likely impact of any threats to its public policy or internal security , including following terrorist incidents or threats and including those posed by organised crime ; the likely impact of the temporary reintroduction of border control at internal borders on the free movement of persons within the area without internal border control . where a member state assesses under point of the first subparagraph that the temporary reintroduction of internal border control is not likely to sufficiently remedy the threat to public policy or internal security , it shall not reintroduce internal border control where a member state assesses under point of the first subparagraph that measures other than the temporary reintroduction of internal border control are likely to sufficiently remedy the threat to public policy or internal security , it shall not reintroduce or prolong border control and shall take those other measures . where a member state assesses under point of the first subparagraph that the proposed reintroduction of internal border control is not proportionate to the threat , it shall not reintroduce or prolong the internal border control . ' ;


### procedure for the temporary reintroduction of border control at internal borders under article 25 ### the title is replaced by the following : ' procedure for the temporary reintroduction of border control at internal borders in the event of a foreseeable serious threat to public policy or internal security ' ;


### where a member state plans to reintroduce border control at internal borders under article 25 , it shall notify the other member states and the commission at the latest four weeks before the planned reintroduction , or within a shorter period where the circumstances giving rise to the need to reintroduce border control at internal borders become known less than four weeks before the planned reintroduction . to that end , the member state shall supply the following information : ### in paragraph 1 , the introductory part is replaced by the following : ' 1 . for the purposes of paragraph - 1 , the member state concerned shall notify the other member states and the commission at the latest four weeks before the planned reintroduction , or within a shorter period where the circumstances giving rise to the need to reintroduce border control at internal borders become known less than four weeks before the planned reintroduction . to that end , the member state shall supply the following information :


### where appropriate , the measures to be taken by the other member states as agreed prior to the temporary reintroduction of border control at internal borders concerned . ### where appropriate , the measures to be taken by the other member states as agreed prior to the temporary reintroduction of border control at the relevant internal borders . '


### the information referred to in paragraph 1 shall be submitted to the european parliament and to the council at the same time as it is notified to the other member states and to the commission pursuant to that paragraph . ### paragraph 2 is replaced by the following : 2 . the information referred to in paragraphs 1 and 1a shall be submitted to the european parliament and to the council at the same time as it is notified to the other member states and to the commission pursuant to those paragraphs .


### member states making a notification under paragraph 1 may , where necessary and in accordance with national law , decide to classify parts of the information . such classification shall not preclude information from being made available by the commission to the european parliament . the transmission and handling of information and documents transmitted to the european parliament under this article shall comply with rules concerning the forwarding and handling of classified information which are applicable between the european parliament and the commission . ### paragraph 3 is replaced by the following : ' 3 . member states may classify , where necessary and in accordance with national law , parts of the information referred to in paragraphs 1 and 1a . such classification shall not preclude information from being made available by the commission to the european parliament . the transmission and handling of information and documents transmitted to the european parliament under this article shall comply with rules concerning the forwarding and handling of classified information which are applicable between the european parliament and the commission . ”


### following notification by a member state under paragraph 1 and with a view to consultation provided for in paragraph 5 , the commission or any other member state may , without prejudice to article 72 tfeu , issue an opinion . ### following notification by a member state under paragraphs 1 and 1a and with a view to consultation provided for in paragraph 5 , the commission or any other member state may , without prejudice to article 72 tfeu , issue an opinion .


### where the commission has concerns as regards the necessity or proportionality of the planned reintroduction of border control at internal borders or where it considers that a consultation on some aspects of the notification would be appropriate , it shall issue an opinion to that effect . ### if , based on the information contained in the notification or on any additional information it has received , the commission has concerns as regards the necessity or proportionality of the planned reintroduction of border control at internal borders , or if it considers that a consultation on some aspect of the notification would be appropriate , it shall issue an opinion to that effect .


### the commission shall issue an opinion . ### the commission shall issue an opinion on whether the proposed prolongation fulfils the requirements set out in paragraphs 1 and 2 and on the necessity and the proportionality of the proposed prolongation .


### the information referred to in paragraph 1 and any commission or member state opinion referred to in paragraph 4 shall be the subject of a consultation led by the commission . where appropriate , the consultation shall include joint meetings between the member state planning to reintroduce border control at internal borders , the other member states , especially those directly affected by such measures and the relevant agencies . the proportionality of the intended measures , the identified threat to public policy or internal security as well as the ways of ensuring implementation of the mutual cooperation between the member states shall be examined . the member state planning to reintroduce or prolong border control at internal borders shall take the utmost account of the results of such consultation when carrying out border controls . ### the information referred to in paragraphs 1 and 1a and any commission or member state opinion referred to in paragraph 4 shall be the subject of a consultation . the consultation shall include : joint meetings between the member state planning to reintroduce border control at internal borders , the other member states , especially those directly affected by such measures and the commission , which shall be held with a view to organising , where appropriate , mutual cooperation between the member states and to examining the proportionality of the measures to the events giving rise to the reintroduction of border control and the threat to public policy or internal security ; where appropriate , unannounced on - site visits by the commission to the relevant internal borders , where appropriate with the support of experts from member states and from the agency , europol or any other relevant union body , office or agency checks to assess the effectiveness of border controls at those internal borders ; the reports of such unannounced visits shall be transmitted to the european parliament .


### specific procedure where the serious threat to public policy or internal security exceeds one year ### specific procedure where the serious threat to public policy or internal security exceeds six months


### in exceptional cases , where the member state is confronted with the same serious threat to public policy or internal security beyond the period referred to in article 25 first sentence , and where commensurate exceptional national measures are also taken within the territory to address this threat , the border control as temporarily reintroduced to respond to that threat may be further prolonged in accordance with this article . ### in exceptional circumstances , where the member state is confronted with the same serious threat to public policy or internal security beyond the period referred to in article 27 , and where commensurate exceptional national measures are also taken within the territory to address this threat , the border control as temporarily reintroduced to respond to that threat may be further prolonged in accordance with this article .


### at the latest six weeks before the expiry of the period referred to in article 25 first sentence , the member state shall notify the other member states and the commission that it seeks a further prolongation in accordance with the specific procedure laid down in this article . the notification shall contain the information required in article 27 to . article 27 paragraphs 2 and 3 shall apply . ### at the latest six weeks before the expiry of the period referred to in article 27 , the member state shall notify the other member states and the commission that it seeks a further prolongation in accordance with the specific procedure laid down in this article . this notification shall contain all the information required under article 27 and . article 27 and shall apply .


### the council , taking due account of the opinion of the commission , may recommend that the member state decide to further prolong border control at internal borders for a period of up to six months . that period may be prolonged , no more than three times , for a further period of up to six months . in its recommendation , the council shall at least indicate the information referred to in article 27 to . where appropriate , it shall determine the conditions for cooperation between the member states concerned . ### once it has taken the opinion of the commission into account , the council may , as a last resort , recommend that the member state concerned further prolong border control at its internal borders for a period of up to six months . in its recommendation , the council shall indicate the information referred to in article 27 and and it shall lay down the conditions for cooperation between the member states concerned .


### without prejudice to article 25 , the total period during which border control is reintroduced at internal borders , on the basis of the initial period under paragraph 1 of this article and any prolongations under paragraph 3 of this article , shall not exceed two months . ### in article 28 , paragraph 4 is replaced by the following : ' 4 . the total period during which border control is reintroduced at internal borders , on the basis of the initial period under paragraph 1 of this article and any prolongations under paragraph 3 of this article , shall not exceed two months . '


### this article shall be without prejudice to measures that may be adopted by the member states in the event of a serious threat to public policy or internal security under articles 25 , 27 and 28 . ### in article 29 , paragraph 5 is replaced by the following : ' 5 . this article shall be without prejudice to measures that may be adopted by the member states in the event of a serious threat to public policy or internal security under articles 27 , 27a and 28 . the total period during which border control at internal borders is reintroduced or prolonged under this article shall not be prolonged by virtue of , or combined with , measures taken under articles 27 , 27a or 28 .


### ‘ positive carbon impact benchmark’ means a benchmark where the underlying assets , for the purposes of point 1 of this paragraph , are selected on the basis that their carbon emissions savings exceed the asset ' s carbon footprint and which is constructed in accordance with the standards laid down in the delegated acts referred to in article 19a . ; ### ' negative carbon emissions benchmarks ' means that the index companies , as a portfolio , produce goods in a manner that removes more carbon from the air than they emit . this means that the index components will have to prove that they balance all of their residual emissions with carbon removals .


### certain substances , mixtures and micro - organisms , commonly referred to as plant biostimulants , are not as such nutrients , but nevertheless stimulate plants’ nutrition processes . where such products aim solely at improving the plants’ nutrient use efficiency , tolerance to abiotic stress , or crop quality traits , they are by nature more similar to fertilising products than to most categories of plant protection products . such products should therefore be eligible for ce marking under this regulation and excluded from the scope of regulation no 1107 / 2009 of the european parliament and of the council21 . regulation no 1107 / 2009 should therefore be amended accordingly . __________________ 21 regulation no 1107 / 2009 of the european parliament and of the council of 21 october 2009 concerning the placing of plant protection products on the market and repealing council directives 79 / 117 / eec and 91 / 414 / eec . ### certain substances , mixtures and micro - organisms , commonly referred to as plant biostimulants , do not provide nutrients as such , but nevertheless stimulate plants’ natural nutrition processes . where such products aim solely at improving the plants’ nutrient use efficiency , tolerance to abiotic stress , or crop quality traits , they are by nature more similar to fertilising products than to most categories of plant protection products . they therefore act as a complement to fertilisers , with a view to optimising the efficiency of fertilisers and reducing the amounts used . in addition to boosting production capacity , these products are low - risk for humans and the environment , helping to support ecosystem services and make crops more resistant to the effects of climate change . such products should therefore be eligible for ce marking under this regulation and excluded from the scope of regulation no 1107 / 2009 of the european parliament and of the council21 . regulation no 1107 / 2009 should therefore be amended accordingly . __________________ 21 regulation no 1107 / 2009 of the european parliament and of the council of 21 october 2009 concerning the placing of plant protection products on the market and repealing council directives 79 / 117 / eec and 91 / 414 / eec .


### products with one or more functions , one of which is covered by the scope of regulation no 1107 / 2009 , should remain under the control tailored for such products and provided for by that regulation . where such products also have the function of a fertilising product , it would be misleading to provide for their ce marking under this regulation , since the making available on the market of a plant protection product is contingent on a product authorisation valid in the member state in question . therefore , such products should be excluded from the scope of this regulation . ### products placed on the market which have an intended use for one or more functions , at least one of which is covered by the scope of regulation no 1107 / 2009 , are plant protection products and remain under the control tailored for such products and provided for by that regulation . where such products also have the function of a fertilising product , it would be misleading to provide for their ce marking under this regulation , since the making available on the market of a plant protection product is contingent on a product authorisation valid in the member state in question . therefore , such products should be excluded from the scope of this regulation .


### this regulation should not prevent the application of existing union legislation relating to aspects of protection of health , safety and the environment not covered by this regulation . this regulation should therefore apply without prejudice to council directive 86 / 278 / eec22 , council directive 89 / 391 / eec23 , regulation no 1907 / 2006 of the european parliament and of the council24 , regulation no 1272 / 2008 of the european parliament and of the council25 , commission regulation no 1881 / 200626 , council directive 2000 / 29 / ec27 , regulation no 98 / 2013 of the european parliament and of the council28 , and regulation no 1143 / 2014 of the european parliament and of the council29 . __________________ 22 council directive 86 / 278 / eec of 12 june 1986 on the protection of the environment , and in particular of the soil , when sewage sludge is used in agriculture . 23 council directive 89 / 391 / eec of 12 june 1989 on the introduction of measures to encourage improvements in the safety and health of workers at work . 24 regulation no 1907 / 2006 of the european parliament and of the council of 18 december 2006 concerning the registration , evaluation , authorisation and restriction of chemicals . 25 regulation no 1272 / 2008 of the european parliament and of the council of 16 december 2008 on classification , labelling and packaging of substances and mixtures . 26 commission regulation no 1881 / 2006 of 19 december 2006 setting maximum levels for certain contaminants in foodstuffs . 27 council directive 2000 / 29 / ec of 8 may 2000 on protective measures against the introduction into the community of organisms harmful to plants or plant products and against their spread within the community . 28 regulation no 98 / 2013 of the european parliament and of the council of 15 january 2013 on the marketing and use of explosives precursors . 29 regulation no 1143 / 2014 of the european parliament and of the council of 22 october 2014 on the prevention and management of the introduction and spread of invasive alien species . ### this regulation should not prevent the application of existing union legislation relating to aspects of protection of health , safety and the environment not covered by this regulation . this regulation should therefore apply without prejudice to council directive 86 / 278 / eec22 , council directive 89 / 391 / eec23 , regulation no 1907 / 2006 of the european parliament and of the council24 , regulation no 1272 / 2008 of the european parliament and of the council25 , commission regulation no 1881 / 200626 , council directive 2000 / 29 / ec27 , regulation no 98 / 2013 of the european parliament and of the council28 , regulation no 1143 / 2014 of the european parliament and of the council29 and council directive 91 / 676 / eec30a . __________________ 22 council directive 86 / 278 / eec of 12 june 1986 on the protection of the environment , and in particular of the soil , when sewage sludge is used in agriculture . 23 council directive 89 / 391 / eec of 12 june 1989 on the introduction of measures to encourage improvements in the safety and health of workers at work . 24 regulation no 1907 / 2006 of the european parliament and of the council of 18 december 2006 concerning the registration , evaluation , authorisation and restriction of chemicals . 25 regulation no 1272 / 2008 of the european parliament and of the council of 16 december 2008 on classification , labelling and packaging of substances and mixtures . 26 commission regulation no 1881 / 2006 of 19 december 2006 setting maximum levels for certain contaminants in foodstuffs . 27 council directive 2000 / 29 / ec of 8 may 2000 on protective measures against the introduction into the community of organisms harmful to plants or plant products and against their spread within the community . 28 regulation no 98 / 2013 of the european parliament and of the council of 15 january 2013 on the marketing and use of explosives precursors . 29 regulation no 1143 / 2014 of the european parliament and of the council of 22 october 2014 on the prevention and management of the introduction and spread of invasive alien species . 30a council directive 91 / 676 / eec of 12 december 1991 concerning the protection of waters against pollution caused by nitrates from agricultural sources .


### the commission shall be empowered to adopt delegated acts in accordance with article 43 to amend annexes i to iv for the purposes of adapting them to technical progress and facilitating internal market access and free movement for ce marked fertilising products ### the commission shall be empowered to adopt delegated acts in accordance with article 43 and taking into account the results of the report mentioned in para . 1a to amend annexes i to iv for the purposes of adapting them to technical progress and facilitating internal market access and free movement for ce marked fertilising products .


### taxonomic relation to micro - organism species fulfilling the requirements for a qualified presumption of safety as established by the european food safety agency ; ### taxonomic relation to micro - organism species fulfilling the requirements for a qualified presumption of safety as established by the european food safety agency , or reference of declared conformity to the relevant harmonised standards on safety of micro - organisms used which have been published in the official journal of the european union , or conformity with the requirements for the safety evaluation of new micro - organisms as adopted by the commission if such harmonised standards are not in place ;


### crop quality traits . ### the quality traits of crops and related ecosystem services .


### the ce marked fertilising product shall contain more than one of the following declared nutrients in the minimum quantities stated : ### the ce marked fertilising product shall contain more than one of the primary declared nutrients in the minimum quantities stated :


### the ce marked fertilising product shall contain one of the following declared nutrients in the minimum quantity stated : ### the ce marked fertilising product shall contain one of the primary declared nutrients in the minimum quantity stated :


### - 12% by mass of total phosphorus pentoxide , ### - 12% by mass of phosphorus pentoxide soluble in neutral ammonium citrate and water ,


### - 3% by mass of total phosphorus pentoxide , ### - 3% by mass of phosphorus pentoxide soluble in neutral ammonium citrate and water ,


### - 5% by mass of total phosphorus pentoxide , ### - 5% by mass of phosphorus pentoxide soluble in neutral ammonium citrate and water ,


### - 1 , 5% by mass of total phosphorus pentoxide , ### - 1 , 5% by mass of phosphorus pentoxide soluble in neutral ammonium citrate and water ,


### inorganic macronutrient fertiliser ### mineral macronutrient fertiliser


### liquid inorganic macronutrient fertiliser ### liquid mineral macronutrient fertiliser


### straight liquid inorganic macronutrient fertiliser ### straight liquid mineral macronutrient fertiliser


### compound liquid inorganic macronutrient fertiliser ### compound liquid mineral macronutrient fertiliser


### - 1 , 5% by mass of total sulphur trioxide , or ### - 5% by mass of total sulphur trioxide ,


### - 5% by mass of total sulphur trioxide , or ### - 5% by mass of total sulphur trioxide ,


### a liming material shall be a ce marked fertilising product aimed at correcting soil acidity , and containing oxides , hydroxides , carbonates or silicates of the nutrients calcium or magnesium . ### a liming material shall be a ce marked product aimed at correcting soil acidity , and containing oxides , hydroxides , carbonates or silicates of the nutrients calcium or magnesium .


### contaminants must not be present in the ce marked fertilising product by more than the following quantities : ### contaminants must not be present in the ce marked organic soil improver by more than the following quantities :


### contaminants must not be present in the ce marked fertilising product by more than the following quantities : ### contaminants must not be present in the ce marked liming product by more than the following quantities :


### a microbial plant biostimulant shall consist solely of a micro - organism or a consortium of micro - organisms referred to in component material category 7 of annex ii . ### a microbial plant biostimulant shall consist :


### animal by - products of categories 2 and 3 according to regulation no 1069 / 2009 ; ### products derived from animal by - products referred to in article 32 of regulation no 1069 / 2009 for which the end point in the manufacturing chain has been reached in accordance with the third paragraph of article 5 , sub - paragraph 2 of that regulation ;


### a ce marked fertilising product may contain micro - organisms , including dead or empty - cell micro - organisms and non - harmful residual elements of the media on which they were produced , which ### micro - organisms , including dead or empty - cell micro - organisms and non - harmful residual elements of the media on which they were produced may be presumed to be safe for incorporation into a ce - marked fertilizing product if they fall into one of the following three cases :


### a ce marked fertilising product may contain a compliant nitrification inhibitor , as referred to in pfc 5 of annex i , only if at least 50% of the total nitrogen content of the fertilising product consists of the nitrogen forms ammonium and urea . ### a ce marked fertilising product may contain a compliant nitrification inhibitor , as referred to in pfc 5 of annex i , only if at least 50% of the total nitrogen content of the fertilising product consists of the nitrogen forms ammonium or ammonium and urea .


### –total phosphorus pentoxide ; ### –phosphorus pentoxide soluble in neutral ammonium citrate and water :


### –where soft ground phosphate is present , phosphorus pentoxide soluble in formic acid ; ### –phosphorus pentoxide only soluble in mineral acids ;


### forms for the declared nutrient and other declared quality criteria electric conductivity ph quantity by volume quantity determination of materials with particle size greater than 60 mm quantity determination of pre - shaped gm water - soluble nitrogen water - soluble phosphorus pentoxide water - soluble potassium oxide forms for the declared nutrient and other declared quality criteria electric conductivity ph quantity by volume quantity determination of materials with particle size greater than 60 mm quantity determination of pre - shaped gm water - soluble nitrogen water - soluble phosphorus pentoxide water - soluble potassium oxide ### permissible tolerances for the declared parameter ± 50% relative deviation at the time of manufacture ± 75% relative deviation at any time in the distribution chain ± 0 , 7 at the time of manufacture ± 1 , 0 at any time in the distribution chain - 5% relative deviation at the time of manufacture - 25% relative deviation at any time in the distribution chain - 5% relative deviation at the time of manufacture - 25% relative deviation at any time in the distribution chain - 5% relative deviation at the time of manufacture - 25% relative deviation at any time in the distribution chain ± 50% relative deviation at the time of manufacture ± 75% relative deviation at any time in the distribution chain ± 50% relative deviation at the time of manufacture ± 75% relative deviation at any time in the distribution chain ± 50% relative deviation at the time of manufacture ± 75% relative deviation at any time in the distribution chain permissible tolerances for the declared parameter ± 50% relative deviation at the time of manufacture ± 60% relative deviation at any time in the distribution chain ± 0 , 7 at the time of manufacture ± 0 , 9 at any time in the distribution chain - 5% relative deviation at the time of manufacture - 15% relative deviation at any time in the distribution chain - 5% relative deviation at the time of manufacture - 15% relative deviation at any time in the distribution chain - 5% relative deviation at the time of manufacture - 15% relative deviation at any time in the distribution chain ± 50% relative deviation at the time of manufacture ± 60% relative deviation at any time in the distribution chain ± 50% relative deviation at the time of manufacture ± 60% relative deviation at any time in the distribution chain ± 50% relative deviation at the time of manufacture ± 60% relative deviation at any time in the distribution chain


### proposal for a regulation of the european parliament and of the council laying down common provisions on the european regional development fund , the european social fund plus , the cohesion fund , and the european maritime and fisheries fund and financial rules for those and for the asylum and migration fund , the internal security fund and the border management and visa instrument ### proposal for a regulation of the european parliament and of the council laying down common provisions on the european regional development fund , the european social fund plus , the cohesion fund , the european agricultural fund for rural development , and the european maritime and fisheries fund and financial rules for those and for the asylum and migration fund , the internal security fund and the border management and visa instrument .


### proposal for a regulation of the european parliament and of the council laying down common provisions on the european regional development fund , the european social fund plus , the cohesion fund , and the european maritime and fisheries fund and financial rules for those and for the asylum and migration fund , the internal security fund and the border management and visa instrument ### proposal for a regulation of the european parliament and of the council laying down common provisions on the european regional development fund , the european social fund plus , the cohesion fund , the european agricultural fund for rural development , and the european maritime and fisheries fund and financial rules for those and for the asylum and migration fund , the internal security fund and the border management and visa instrument


### proposal for a regulation of the european parliament and of the council laying down common provisions on the european regional development fund , the european social fund plus , the cohesion fund , and the european maritime and fisheries fund and financial rules for those and for the asylum and migration fund , the internal security fund and the border management and visa instrument ### proposal for a regulation of the european parliament and of the council laying down common provisions on the european regional development fund , the european social fund plus , the cohesion fund , the european agricultural fund for rural development , the european maritime and fisheries fund and financial rules for those and for the asylum and migration fund , the internal security fund and the border management and visa instrument


### proposal for a regulation of the european parliament and of the council laying down common provisions on the european regional development fund , the european social fund plus , the cohesion fund , and the european maritime and fisheries fund and financial rules for those and for the asylum and migration fund , the internal security fund and the border management and visa instrument ### proposal for a regulation of the european parliament and of the council laying down common provisions on the european regional development fund , the european social fund plus , the cohesion fund , and the european maritime and fisheries fund and financial rules for those and for the asylum , migration and integration fund , the internal security fund and the border management and visa instrument


### article 174 of the treaty on the functioning of the european union provides that , in order to strengthen its economic , social and territorial cohesion , the union is to aim at reducing disparities between the levels of development of the various regions and the backwardness of the least favoured regions or islands , and that particular attention is to be paid to rural areas , areas affected by industrial transition , and regions which suffer from severe and permanent natural or demographic handicaps . article 175 of the tfeu requires that the union is to support the achievement of these objectives by the action it takes through the european agricultural guidance and guarantee fund , guidance section , the european social fund , the european regional development fund , the european investment bank and other instruments . article 322 of the tfeu provides the basis for adopting financial rules determining the procedure to be adopted for establishing and implementing the budget and for presenting and auditing accounts , as well as for checks on the responsibility of financial actors . ### article 174 of the treaty on the functioning of the european union provides that , in order to strengthen its economic , social and territorial cohesion , the union is to aim at reducing disparities between the levels of development of the various regions and the backwardness of the least favoured regions or islands , and that particular attention is to be paid to rural areas , areas affected by industrial transition , notably in view of the climate and energy objectives agreed at eu level , and regions which suffer from severe and permanent natural or demographic handicaps . article 175 of the tfeu requires that the union is to support the achievement of these objectives by the action it takes through the european agricultural guidance and guarantee fund , guidance section , the european social fund , the european regional development fund , the european investment bank and other instruments . article 322 of the tfeu provides the basis for adopting financial rules determining the procedure to be adopted for establishing and implementing the budget and for presenting and auditing accounts , as well as for checks on the responsibility of financial actors .


### the outermost regions and the northern sparsely populated regions should benefit from specific measures and from additional funding pursuant to article 349 of the tfeu and article 2 of protocol no 6 to the 1994 act of accession . ### the outermost regions , which are at a particular disadvantage due to their geographical location and are subject to frequent natural disasters , and the northern sparsely populated regions should benefit from specific measures and from additional funding pursuant to article 349 of the tfeu and article 2 of protocol no 6 to the 1994 act of accession .


### the outermost regions and the northern sparsely populated regions should benefit from specific measures and from additional funding pursuant to article 349 of the tfeu and article 2 of protocol no 6 to the 1994 act of accession . ### the periphery and outermost regions and the northern sparsely populated regions should benefit from specific measures and from additional funding pursuant to article 349 of the tfeu and article 2 of protocol no 6 to the 1994 act of accession , in order to increase social cohesion .


### horizontal principles as set out in article 3 of the treaty on the european union and in article 10 of the tfeu , including principles of subsidiarity and proportionality as set out in article 5 of the teu should be respected in the implementation of the funds , taking into account the charter of fundamental rights of the european union . member states should also respect the obligations of the un convention on the rights of persons with disabilities and ensure accessibility in line with its article 9 and in accordance with the union law harmonising accessibility requirements for products and services . member states and the commission should aim at eliminating inequalities and at promoting equality between men and women and integrating the gender perspective , as well as at combating discrimination based on sex , racial or ethnic origin , religion or belief , disability , age or sexual orientation . the funds should not support actions that contribute to any form of segregation . the objectives of the funds should be pursued in the framework of sustainable development and the union ' s promotion of the aim of preserving , protecting and improving the quality of the environment as set out in article 11 and article 191 of the tfeu , taking into account the polluter pays principle . in order to protect the integrity of the internal market , operations benefitting undertakings shall comply with union state aid rules as set out in articles 107 and 108 of the tfeu . ### horizontal principles as set out in article 3 of the treaty on the european union and in article 10 of the tfeu , including principles of subsidiarity and proportionality as set out in article 5 of the teu should be respected in the implementation of the funds , taking into account the charter of fundamental rights of the european union and the united nations sustainable development goals . member states should also respect the obligations of the un convention on the rights of persons with disabilities and ensure accessibility in line with its article 9 and in accordance with the union law harmonising accessibility requirements for products and services . member states and the commission should aim at eliminating inequalities and at promoting equality between men and women and integrating the gender mainstreaming and gender equality , as well as at combating discrimination based on sex , racial or ethnic origin , religion or belief , disability , age or sexual orientation . the funds should not support actions that contribute to any form of segregation . the objectives of the funds should be pursued in the framework of sustainable development and the union ' s promotion of the aim of preserving , protecting and improving the quality of the environment as set out in article 11 and article 191 of the tfeu , taking into account the polluter pays principle . in order to protect the integrity of the internal market , operations benefitting undertakings shall comply with union state aid rules as set out in articles 107 and 108 of the tfeu .


### horizontal principles as set out in article 3 of the treaty on the european union and in article 10 of the tfeu , including principles of subsidiarity and proportionality as set out in article 5 of the teu should be respected in the implementation of the funds , taking into account the charter of fundamental rights of the european union . member states should also respect the obligations of the un convention on the rights of persons with disabilities and ensure accessibility in line with its article 9 and in accordance with the union law harmonising accessibility requirements for products and services . member states and the commission should aim at eliminating inequalities and at promoting equality between men and women and integrating the gender perspective , as well as at combating discrimination based on sex , racial or ethnic origin , religion or belief , disability , age or sexual orientation . the funds should not support actions that contribute to any form of segregation . the objectives of the funds should be pursued in the framework of sustainable development and the union ' s promotion of the aim of preserving , protecting and improving the quality of the environment as set out in article 11 and article 191 of the tfeu , taking into account the polluter pays principle . in order to protect the integrity of the internal market , operations benefitting undertakings shall comply with union state aid rules as set out in articles 107 and 108 of the tfeu . ### horizontal principles as set out in article 3 of the treaty on the european union and in article 10 of the tfeu , including principles of subsidiarity and proportionality as set out in article 5 of the teu should be respected in the implementation of the funds , taking into account the charter of fundamental rights of the european union . member states and the commission should aim at eliminating inequalities and at promoting equality between men and women and integrating the gender perspective , as well as at combating discrimination based on gender , racial or ethnic origin , religion or belief , disability , age or sexual orientation . they should also ensure that the funds promote equal opportunities for all , without discrimination in accordance with article 10 of the tfeu , promote the inclusion in society of persons with disabilities on an equal basis with others , and contribute to the implementation of the united nations convention on the rights of persons with disabilities and ensure accessibility in line with its article 9 . the funds should also promote the transition from institutional care to family and community - based care , in particular for those who face multiple discrimination . the funds should not support actions that contribute to any form of segregation or social exclusion . the objectives of the funds should be pursued in the framework of sustainable development and the union ' s promotion of the aim of preserving , protecting and improving the quality of the environment as set out in article 11 and article 191 of the tfeu , taking into account the polluter pays principle . in order to protect the integrity of the internal market , operations benefitting undertakings shall comply with union state aid rules as set out in articles 107 and 108 of the tfeu .


### horizontal principles as set out in article 3 of the treaty on the european union and in article 10 of the tfeu , including principles of subsidiarity and proportionality as set out in article 5 of the teu should be respected in the implementation of the funds , taking into account the charter of fundamental rights of the european union . member states should also respect the obligations of the un convention on the rights of persons with disabilities and ensure accessibility in line with its article 9 and in accordance with the union law harmonising accessibility requirements for products and services . member states and the commission should aim at eliminating inequalities and at promoting equality between men and women and integrating the gender perspective , as well as at combating discrimination based on sex , racial or ethnic origin , religion or belief , disability , age or sexual orientation . the funds should not support actions that contribute to any form of segregation . the objectives of the funds should be pursued in the framework of sustainable development and the union ' s promotion of the aim of preserving , protecting and improving the quality of the environment as set out in article 11 and article 191 of the tfeu , taking into account the polluter pays principle . in order to protect the integrity of the internal market , operations benefitting undertakings shall comply with union state aid rules as set out in articles 107 and 108 of the tfeu . ### the basic values of the eu as set out in article 2 of the treaty on the european union and the horizontal principles as set out in article 3 of the treaty on the european union and in article 10 of the tfeu , including principles of subsidiarity and proportionality as set out in article 5 of the teu should be respected in the implementation of the funds , taking into account the charter of fundamental rights of the european union . member states should also respect the obligations of the un convention on the rights of persons with disabilities and ensure accessibility in line with its article 9 and in accordance with the union law harmonising accessibility requirements for products and services . member states and the commission should aim at eliminating inequalities and at promoting equality between men and women and integrating the gender perspective , as well as at combating discrimination based on sex , racial or ethnic origin , religion or belief , disability , age or sexual orientation . the funds should not support actions that contribute to any form of segregation . the objectives of the funds should be pursued in the framework of sustainable development and the union ' s promotion of the aim of preserving , protecting and improving the quality of the environment as set out in article 11 and article 191 of the tfeu , taking into account the polluter pays principle . in order to protect the integrity of the internal market , operations benefitting undertakings shall comply with union state aid rules as set out in articles 107 and 108 of the tfeu . poverty being one of the greatest challenges in the eu , all the funds under cpr shall contribute to the elimination of poverty . furthermore , all the funds under cpr shall contribute to fulfilling the commitment of the union and its member states to achieving the sustainable development goals .


### horizontal principles as set out in article 3 of the treaty on the european union and in article 10 of the tfeu , including principles of subsidiarity and proportionality as set out in article 5 of the teu should be respected in the implementation of the funds , taking into account the charter of fundamental rights of the european union . member states should also respect the obligations of the un convention on the rights of persons with disabilities and ensure accessibility in line with its article 9 and in accordance with the union law harmonising accessibility requirements for products and services . member states and the commission should aim at eliminating inequalities and at promoting equality between men and women and integrating the gender perspective , as well as at combating discrimination based on sex , racial or ethnic origin , religion or belief , disability , age or sexual orientation . the funds should not support actions that contribute to any form of segregation . the objectives of the funds should be pursued in the framework of sustainable development and the union ' s promotion of the aim of preserving , protecting and improving the quality of the environment as set out in article 11 and article 191 of the tfeu , taking into account the polluter pays principle . in order to protect the integrity of the internal market , operations benefitting undertakings shall comply with union state aid rules as set out in articles 107 and 108 of the tfeu . ### horizontal principles as set out in article 3 of the treaty on the european union and in article 10 of the tfeu , including principles of subsidiarity and proportionality as set out in article 5 of the teu should be respected in the implementation of the funds , taking into account the charter of fundamental rights of the european union . member states and the commission should aim at eliminating inequalities , combatting poverty and at promoting equality between men and women and integrating the gender perspective , as well as at combating discrimination based on sex , racial or ethnic origin , religion or belief , disability , age or sexual orientation . the funds should not support actions that contribute to any form of segregation , social exclusion or territorial isolation . the objectives of the funds should be pursued in the framework of sustainable development and the union’s promotion of the aim of preserving , protecting and improving the quality of the environment and combating climate change as set out in article 11 and article 191 of the tfeu , taking into account the polluter pays principle . in order to protect the integrity of the internal market , operations benefitting undertakings shall comply with union state aid rules as set out in articles 107 and 108 of the tfeu .


### reflecting the importance of tackling climate change in line with the union’s commitments to implement the paris agreement and the united nations sustainable development goals , the funds will contribute to mainstream climate actions and to the achievement of an overall target of 25 % of the eu budget expenditure supporting climate objectives . ### reflecting the importance of tackling climate change in view of contributing to the financing of necessary actions to fulfil the union’s commitments to implement the paris agreement and the united nations sustainable development goals , the funds should contribute to mainstream climate actions and to the achievement of an overall target of at least 30 % of the eu budget expenditure supporting climate objectives . following the recommendations of the european court of auditors , climate mainstreaming and climate proofing mechanisms should be an integral part of programming and implementation , in particular project selection , and materialized ex - ante .


### the partnership agreement , prepared by each member state , should be a strategic document guiding the negotiations between the commission and the member state concerned on the design of programmes . in order to reduce the administrative burden , it should not be necessary to amend partnership agreements during the programming period . to facilitate the programming and avoid overlapping content in programming documents , partnership agreements can be included as part of a programme . ### the partnership agreement , prepared by each member state , should be a strategic document guiding the negotiations between the commission and the member state concerned on the design of programmes . in order to reduce the administrative burden , it should not be necessary to amend partnership agreements during the programming period . to facilitate the programming and avoid overlapping content in programming documents , it should be possible for partnership agreements to be included as part of a programme .


### to strengthen the integrated territorial development approach , investments in the form of territorial tools such as integrated territorial investments , community - led local development or any other territorial tool under policy objective ' a europe closer to citizens ' supporting initiatives designed by the member state for investments programmed for the erdf should be based on territorial and local development strategies . for the purposes of itis and territorial tools designed by member states , minimum requirements should be set out for the content of territorial strategies . those territorial strategies should be developed and endorsed under the responsibility of relevant authorities or bodies . to ensure the involvement of relevant authorities or bodies in implementing territorial strategies , those authorities or bodies should be responsible for the selection of operations to be supported , or involved in that selection . ### to strengthen the integrated territorial development approach , investments in the form of territorial tools such as integrated territorial investments , community - led local development or any other initiatives such as the smart villages and other territorial tools under policy objective ' a europe closer to citizens ' supporting initiatives designed by the member state for investments programmed for the erdf should be based on territorial and local development strategies . for the purposes of itis and territorial tools designed by member states , minimum requirements should be set out for the content of territorial strategies . those territorial strategies should be developed and endorsed under the responsibility of relevant authorities or bodies . to ensure the involvement of relevant authorities or bodies in implementing territorial strategies , those authorities or bodies should be responsible for the selection of operations to be supported , or involved in that selection .


### to better mobilise potential at the local level , it is necessary to strengthen and facilitate clld . it should take into account local needs and potential , as well as relevant socio - cultural characteristics , and should provide for structural changes , build community capacity and stimulate innovation . the close cooperation and integrated use of the funds to deliver local development strategies should be strengthened . local action groups , representing the interests of the community , should be , as an essential principle responsible for the design and implementation of clld strategies . in order to facilitate coordinated support from different funds to clld strategies and to facilitate their implementation , the use of a ' lead fund ' approach should be facilitated . ### to better mobilise potential at the local level , it is necessary to strengthen and facilitate clld . it should take into account local needs and potential , as well as relevant socio - cultural characteristics , and should provide for structural changes , build human capital and knowledge community capacity and stimulate innovation . the close cooperation and integrated use of the funds to deliver local development strategies should be strengthened . local action groups , representing the interests of the community , should be , as an essential principle responsible for the design and implementation of clld strategies . local action groups have achieved remarkable results to date , and should therefore receive more comprehensive financial support . in order to facilitate coordinated support from different funds , including those not covered by this regulation , to clld strategies and to facilitate their implementation , the use of a ' lead fund ' approach should be facilitated .


### in order to support the preparation of related programmes and activities of the next programming period , the commission should carry out a mid - term assessment of the funds . at the end of the programming period , the commission should carry out retrospective evaluations of the funds , which should focus on the impact of the funds . ### in order to support the preparation of related programmes and activities of the next programming period , the commission should carry out a mid - term assessment of the funds . at the end of the programming period , the commission should carry out retrospective evaluations of the funds , which should assess the non - discriminatory outreach and impact of the funds , and for the sake of informing citizens and restoring their trust in the eu and its institutions , the commission should also publish the results of the evaluations .


### to ensure the effectiveness , fairness and sustainable impact of the funds , there should be provisions guaranteeing that investments in infrastructure or productive investment are long - lasting and prevent the funds from being used to undue advantage . managing authorities should pay particular attention not to support relocation when selecting operations and to treat sums unduly paid to operations not complying with the requirement of durability as irregularities . ### to ensure the effectiveness , fairness and sustainable impact of the funds , there should be provisions guaranteeing that investments in infrastructure or productive investment have long - lasting results achieved and prevent the funds from being used to undue advantage . managing authorities should pay particular attention not to support relocation when selecting operations , to require inclusion of results indicators and to treat sums unduly paid to operations not complying with the requirement of durability as irregularities .


### to ensure the effectiveness , fairness and sustainable impact of the funds , there should be provisions guaranteeing that investments in infrastructure or productive investment are long - lasting and prevent the funds from being used to undue advantage . managing authorities should pay particular attention not to support relocation when selecting operations and to treat sums unduly paid to operations not complying with the requirement of durability as irregularities . ### to ensure the effectiveness , efficiency , fairness and sustainable impact of the funds , there should be provisions guaranteeing that investments in infrastructure or productive investment are long - lasting and prevent the funds from being used to undue advantage . managing authorities should pay particular attention not to support relocation when selecting operations and to treat sums unduly paid to operations not complying with the requirement of durability as irregularities .


### in full respect of the applicable state aid and public procurement rules already clarified during the 2014 - 2020 programming period , the managing authorities should have the possibility to decide on the most appropriate implementation options for financial instruments in order to address the specific needs of target regions . ### in full respect of the applicable state aid and public procurement rules already clarified during the 2014 - 2020 programming period , the managing authorities should have the possibility to decide on the most appropriate implementation options for financial instruments in order to address the specific needs of target regions and to obtain maximum positive effects .


### in order to hasten the start of programme implementation , the roll - over of implementation arrangements from the previous programming period should be facilitated . the use of the computerised system already established for the previous programming period , adapted as required , should be maintained , unless a new technology is necessary . ### in order to hasten the start of programme implementation , the roll - over of implementation arrangements and corresponding parts of the administrative and control systems from the previous programming period should be facilitated . the use of the computerised system already established for the previous programming period , adapted as required , should be maintained , unless a new technology is necessary .


### in order to hasten the start of programme implementation , the roll - over of implementation arrangements from the previous programming period should be facilitated . the use of the computerised system already established for the previous programming period , adapted as required , should be maintained , unless a new technology is necessary . ### in order to hasten the start of programme implementation , the roll - over of implementation arrangements from the previous programming period should be facilitated , where appropriate . the use of the computerised system already established for the previous programming period , adapted as required , should be maintained , unless a new technology is necessary .


### to ensure an appropriate balance between the effective and efficient implementation of the funds and the related administrative costs and burdens , the frequency , scope and coverage of management verifications should be based on a risk assessment that takes account of factors such as the type of operations implemented , the beneficiaries as well as the level of risk identified by previous management verifications and audits . ### to ensure an appropriate balance between the effective and efficient implementation of the funds and the related administrative costs and burdens , the frequency , scope and coverage of management verifications should be based on a risk assessment that takes account of factors such as the type of operations implemented , the beneficiaries as well as the level of risk identified by previous management verifications and audits . management and control of the funds should be governed by the principle of proportionality in relation to the level of risk to the budget of the union .


### in order to set out an appropriate financial framework for the erdf , the esf + and the cohesion fund , the commission should set out the annual breakdown of available allocations per member state under the investment for jobs and growth goal together with the list of eligible regions , as well as the allocations for the european territorial cooperation goal . taking into account that the national allocations of member states should be established on the basis of the statistical data and forecasts available in 2018 and given the forecasting uncertainties , the commission should review the total allocations of all member states in 2024 on the basis of the most recent statistics available at the time and , where there is a cumulative divergence of more than + / - 5 % , it should adjust those allocations for the years 2025 to 2027 in order for the outcomes of the mid - term review and the technical adjustment exercise to be reflected in programme amendments at the same time . ### in order to set out an appropriate financial framework for the erdf , the esf + and the cohesion fund , the commission should set out the annual breakdown of available allocations per member state under the investment for jobs , growth , social inclusion and upward convergence goal together with the list of eligible regions , as well as the allocations for the european territorial cooperation goal . taking into account that the national allocations of member states should be established on the basis of the statistical data and forecasts available in 2018 and given the forecasting uncertainties , the commission should review the total allocations of all member states in 2024 on the basis of the most recent statistics available at the time and , where there is a cumulative divergence of more than + / - 5 % , it should adjust those allocations for the years 2025 to 2027 in order for the outcomes of the mid - term review and the technical adjustment exercise to be reflected in programme amendments at the same time .


### a certain amount of the resources from erdf , the esf + and the cohesion fund should be allocated to the european urban initiative which should be implemented through direct or indirect management by the commission . ### a certain amount of the resources from erdf , the esf + and the cohesion fund should be allocated to the european urban initiative which should be implemented through direct or indirect management by the commission . following the ep resolution calling for an eu agenda for rural , mountainous and remote areas , similar provision should be addressed to those areas as well .


### a certain amount of the resources from erdf , the esf + and the cohesion fund should be allocated to the european urban initiative which should be implemented through direct or indirect management by the commission . ### a certain amount of the resources from erdf before distribution of national envelopes should be allocated to the european urban initiative which should be implemented through direct or indirect management by the commission .


### in addition the power to adopt acts in accordance with article 290 of the tfeu should be delegated to the commission in respect of the establishment of the criteria for determining the cases of irregularities to be reported , the definition of unit costs , lump sums , flat rates and financing not linked to costs applicable to all member states as well as the establishment of standardised off - the - shelf sampling methodologies . ### in addition the power to adopt acts in accordance with article 290 of the tfeu should be delegated to the commission in respect of the creation of a european code of conduct on partnership in order to support and facilitate member states in the organisation of partnerships , the establishment of the criteria for determining the cases of irregularities to be reported , the definition of unit costs , lump sums , flat rates and financing not linked to costs applicable to all member states as well as the establishment of standardised off - the - shelf sampling methodologies .


### it is of particular importance that the commission carry out appropriate consultations during its preparatory work , including at expert level , and that those consultations be conducted in accordance with the principles laid down in the interinstitutional agreement on better law - making of 13 april 2016 . in particular , to ensure equal participation in the preparation of delegated acts , the european parliament and the council receive all documents at the same time as member states ' experts , and their experts systematically have access to meetings of commission expert groups dealing with the preparation of delegated acts . ### it is of particular importance that the commission carry out appropriate consultations , with all interested parties , during its preparatory work , including at expert level , and that those consultations be conducted in accordance with the principles laid down in the interinstitutional agreement on better law - making of 13 april 2016 . in particular , to ensure equal participation in the preparation of delegated acts , the european parliament and the council receive all documents at the same time as member states ' experts , and their experts systematically have access to meetings of commission expert groups dealing with the preparation of delegated acts .


### the objectives of this regulation , namely to strengthen economic , social and territorial cohesion and to lay down common financial rules for part of the budget of the union implemented under shared management , cannot be sufficiently achieved by the member states by reason on the one hand due to the extent of the disparities between the levels of development of the various regions and the backwardness of the least favoured regions , as well as the limit on the financial resources of the member states and regions and on the other hand due to the need for a coherent implementation framework covering several union funds under shared management . since those objectives can therefore rather be better achieved at union level , the union may adopt measures , in accordance with the principle of subsidiarity as set out in article 5 of the teu . in accordance with the principle of proportionality , as set out in that article , this regulation does not go beyond what is necessary in order to achieve those objectives . ### the objectives of this regulation , namely to eliminate poverty , restore the trust of the citizens in the eu , and to strengthen economic , social and territorial cohesion and to lay down common financial rules for part of the budget of the union implemented under shared management , cannot be sufficiently achieved by the member states by reason on the one hand due to the extent of the disparities between the levels of development of the various regions and the backwardness of the least favoured regions , as well as the limit on the financial resources of the member states and regions and on the other hand due to the need for a coherent implementation framework covering several union funds under shared management . since those objectives can therefore rather be better achieved at union level , the union may adopt measures , in accordance with the principle of subsidiarity as set out in article 5 of the teu . in accordance with the principle of proportionality , as set out in that article , this regulation does not go beyond what is necessary in order to achieve those objectives .


### financial rules for the european regional development fund , the european social fund plus , the cohesion fund , , the european maritime and fisheries fund , the asylum and migration fund , the internal security fund and the border management and visa instrument ; ### financial rules for the european regional development fund , the european social fund plus , the cohesion fund , the european agricultural fund for rural development , the european maritime and fisheries fund , the asylum and migration fund , the internal security fund and the border management and visa instrument ; with regard to the eafrd the following provisions shall apply : - title i ; - in title ii , chapter i , articles 11 and 12 of chapter ii and chapter iii ; - in title iii , chapter ii ; - in title iv , articles 33 to 36 of chapter i , chapter ii and chapter iii ; - in title v , chapter i and section 2 of chapter i ; and - title ix .


### common provisions applicable to the erdf , the esf + , the cohesion fund and the emff . ### common provisions applicable to the erdf , the esf + part under shared management , the cohesion fund and the measures under shared management in the emff .


### a smarter europe by promoting innovative and smart economic transformation ; ### a smarter europe by promoting innovative , sustainable&#160 ; and smart economic transformation ;


### a greener , low - carbon europe by promoting clean and fair energy transition , green and blue investment , the circular economy , climate adaptation and risk prevention and management ; ### a greener , low - carbon europe by promoting clean socially fair and just energy transition , green and blue investment , the circular economy , climate mitigation and adaptation and risk prevention and management ;


### a europe closer to citizens by fostering the sustainable and integrated development of urban , rural and coastal areas and local initiatives . ### a europe closer to citizens by fostering the sustainable and integrated development of urban , rural and coastal areas and municipal and local initiatives .


### at least once a year , the commission shall consult the organisations which represent the partners at union level on the implementation of programmes . ### at least once a year , the commission shall consult the organisations which represent the partners at union level on the implementation of programmes , and shall report to the european parliament and council on the outcome .


### at least once a year , the commission shall consult the organisations which represent the partners at union level on the implementation of programmes . ### at least once a year , the commission shall consult the organisations which represent the partners at union level on the implementation of programmes , and shall report the outcome to the european parliament and to the council .


### the contribution agreement for an amount referred to in paragraph 1 allocated in the request of the amendment of a programme shall be concluded simultaneously with the adoption of the decision amending the programme . ### the contribution agreement for an amount referred to in paragraph 1 shall be concluded simultaneously with the adoption of the decision amending the programme .


### expenditure related to operations linked to the specific objective cannot be included in payment applications until the commission has informed the member state of the fulfilment of the enabling condition pursuant to paragraph 4 . ### expenditure related to operations linked to the specific objective can also be included in payment applications before the commission has informed the member state of the fulfilment of the enabling condition pursuant to paragraph 4 , without prejudice to the suspension of the reimbursement until the condition is fulfilled .


### the socio - economic situation of the member state or region concerned ; ### the socio - economic situation of the member state and region concerned ;


### the member state shall submit to the commission by 31 march 2025 a request for the amendment of each programme in accordance with article 19 . the member state shall justify the amendment on the basis of the elements set out in paragraph 1 . ### in accordance with the outcome of the review , the member state shall submit to the commission by 31 march 2025 a request for the amendment of each programme in accordance with article 19 , or state that no amendment is requested . the member state shall justify the amendment on the basis of the elements set out in paragraph 1 or , as appropriate , give reasons for not requesting the amendment of a programme .


### the member state shall submit to the commission by 31 march 2025 a request for the amendment of each programme in accordance with article 19 . the member state shall justify the amendment on the basis of the elements set out in paragraph 1 . ### the member state may submit to the commission by 31 march 2025 a request for the amendment of each programme in accordance with article 19 . a possible change shall be substantiated by the member state on the basis of the elements set out in paragraph 1 .


### the commission shall make a proposal to the council to suspend all or part of the commitments or payments for one or more of the programmes of a member state in the following cases : ### the commission may make a proposal to the council and parliament , by means of a delegated act , to suspend all or part of the commitments for one or more of the programmes of a member state in the following cases :


### a proposal by the commission for the suspension of commitments shall be deemed adopted by the council unless the council decides , by means of an implementing act , to reject such a proposal by qualified majority within one month of the submission of the commission proposal . ### the delegated act referred to in paragraph 7 may be rejected by the council and parliament within three months of the submission of the proposal .


### the commission shall keep the european parliament informed of the implementation of this article . in particular , the commission shall , when one of the conditions set out in paragraph 7 is fulfilled for a member state , immediately inform the european parliament and provide details of the funds and programmes which could be subject to a suspension of commitments . ### the commission shall keep the european parliament informed of the implementation of this article . in particular , the commission shall , when one of the conditions set out in paragraph 7 is fulfilled for a member state , immediately inform the european parliament and provide reasons for its proposal and details of the funds and programmes which could be subject to a suspension of commitments , as well as the expected impact of that suspension on the member state ' s economy , for the purposes of structured dialogue to ensure a meaningful debate and facilitate a transparent enforcement process . the commission shall inform the european parliament before it makes a proposal on suspension of commitments .


### the commission shall keep the european parliament informed of the implementation of this article . in particular , the commission shall , when one of the conditions set out in paragraph 7 is fulfilled for a member state , immediately inform the european parliament and provide details of the funds and programmes which could be subject to a suspension of commitments . ### the commission shall keep the european parliament informed of the implementation of this article . in particular , the commission shall , when one of the conditions set out in paragraph 7 is fulfilled for a member state , immediately inform the european parliament and provide reasons for its proposal and details of the funds and programmes which could be subject to a suspension of commitments , as well as the expected impact of that suspension on the member state ' s economy , for the purposes of structured dialogue , to ensure a meaningful debate , and to facilitate a transparent enforcement process . the commission shall inform the european parliament before it makes a proposal on suspension of commitments .


### the commission shall keep the european parliament informed of the implementation of this article . in particular , the commission shall , when one of the conditions set out in paragraph 7 is fulfilled for a member state , immediately inform the european parliament and provide details of the funds and programmes which could be subject to a suspension of commitments . ### the commission shall keep the european parliament and the council continuously informed in the course of the procedure referred to in paragraph 7 . in particular , the commission shall immediately submit to the european parliament the reasons for its proposal , accompanied by an impact assessment pursuant to point of paragraph 11a , and by assessments of the expected impact of the suspension on the economy of the member state , and details of the funds and programmes which could be subject to a suspension of commitments for the purpose of the structured dialogue , to ensure a meaningful debate and facilitate a transparent implementation process .


### the managing authority , the audit authority and the body which receives payments from the commission . ### the managing authority , the audit authority , the body responsible for the accounting function under article 70 and the body which receives payments from the commission .


### member states may request the transfer of up to 5 % of programme financial allocations from any of the funds to any other fund under shared management or to any instrument under direct or indirect management . ### a member state may voluntaryly request the transfer of up to 5 % of programme financial allocations from instruments of erdf , cf or esf + to any of the instruments of erdf , cf or esf + .


### the erdf , the esf + and the emff may support community - led local development . ### the eafrd shall support community - led local development . in that case it shall be referred to as leader . the erdf , the esf + and the emff in synergy with the european agricultural fund for rural development shall support community - led local development and each one shall allocate an earmarked amount of their funds to it .


### led by local action groups composed of representatives of public and private local socio - economic interests , in which no single interest group controls the decision - making ; ### led by local or regional action groups composed of representatives of civil society , social partners , as well as representatives of public and private local socio - economic interests , in which no single interest group controls the decision - making ;


### a financial plan , including the planned allocation from each fund and programme concerned . ### a financial plan , including the planned allocation from each fund , including where appropriate , the eardf and the emff , and programme concerned .


### the local action group may be a beneficiary and may implement operations in accordance with the strategy . ### the local action group may be a beneficiary and may implement operations in accordance with the strategy , provided that there is separation of functions inside the local action group .


### for the erdf support under the investment for jobs and growth goal , and for the cohesion fund support : 2 , 5 % ; ### for the erdf support under the investment for jobs , growth , social inclusion and upward convergence goal , and for the cohesion fund support : 2 , 5 % ;


### representatives of the commission shall participate in the work of the monitoring committee in an advisory capacity . ### representatives of the commission shall participate in the work of the monitoring committee in an advisory and evaluatory capacity .


### any issues that affect the performance of the programme and the measures taken to address those issues ; ### any issues that affect the performance of the programme and the measures taken to address those issues , including also any irregularities or fraud that have led to an interruption or suspension of payments within the meaning of articles 90 and 91 ;


### the managing authority shall carry out evaluations of the programme . each evaluation shall assess the programme ' s effectiveness , efficiency , relevance , coherence and eu added value with the aim to improve the quality of the design and implementation of programmes . ### the managing authority shall carry out evaluations of the programme . each evaluation shall assess the programme ' s effectiveness , efficiency , relevance , inclusiveness , non - discriminatory nature , coherence and eu added value with the aim to improve the quality of the design and implementation of programmes .


### the managing authority shall carry out evaluations of the programme . each evaluation shall assess the programme ' s effectiveness , efficiency , relevance , coherence and eu added value with the aim to improve the quality of the design and implementation of programmes . ### the managing authority shall carry out evaluations of the programme . each evaluation shall assess the programme ' s effectiveness , efficiency , relevance , coherence , visibility&#160 ; and eu added value with the aim to improve the quality of the design and implementation of programmes .


### other relevant partners and bodies . ### other relevant partners and bodies , including the economic and social partners .


### total cost of the operation ; ### total cost of the operation , or for the eafrd , the amounts of payments corresponding to each type of intervention received by each beneficiary in the financial year concerned , including both the union and the national contribution ;


### publicly displaying plaques or billboards as soon as the physical implementation of operations involving physical investment or the purchase of equipment starts , with regard to the following : ### displaying at a location readily visible to the public plaques or billboards as soon as the physical implementation of operations involving physical investment or the purchase of equipment starts , and maintain permanent plaques or billboards after the completion of the operation , with regard to the following :


### operations supported by the erdf and the cohesion fund the total cost of which exceeds eur 500 000 ; ### operations supported by the erdf , the cohesion fund and the eafrd the total cost of which exceeds eur 500 000 ;


### expenditure shall be eligible for a contribution from the funds if it has been incurred by a beneficiary or the private partner of a ppp operation and paid in implementing operations , between the date of submission of the programme to the commission or from 1 january 2021 , whichever date is earlier , and 31 december 2029 . ### expenditure shall be eligible for a contribution from the funds if it has been incurred by a beneficiary or the private partner of a ppp operation and paid in implementing operations , between the date of submission of the programme to the commission or from 1 january 2021 , whichever date is earlier , and 31 december 2030 .


### all or part of an operation may be implemented outside of a member state , including outside the union , provided that the operation contributes to the objectives of the programme . ### all or part of an operation under the erdf , the esf + or the cohesion fund may be implemented outside of a member state , including outside the union , provided that the operation falls under one of the five components of the european territorial cooperation goal as defined in article 3 of the regulation [ . . . ] and contributes to the objectives of the programme .


### the member state may reduce the time limit set out in the first subparagraph to three years in cases concerning the maintenance of investments or jobs created by smes . ### the member state may reduce the time limit set out in the first subparagraph to three years in the duly justified cases referred to in points , and concerning the maintenance of jobs created by smes .


### that threshold is not applicable where the selection of bodies implementing financial instruments is made through a competitive tender in accordance with the applicable law and the competitive tender establishes the need for a higher level of management costs and fees . ### where the selection of bodies implementing financial instruments is made through a competitive tender in accordance with the applicable law and the competitive tender establishes the need for a higher level of management costs and fees , that threshold shall be 7 % , and fees shall be performance - based .


### for programmes supported by the emff , the amif , the isf and the bmvi , the first sub - paragraph shall apply as from 1 january 2023 . ### for programmes supported by the emff , the amif , the isf and the bmvi , the first sub - paragraph shall apply as from 1 january 2022 .


### the commission shall adopt an implementing act setting out the format to be used for reporting of irregularities in accordance with the advisory procedure referred to in article 109 in order to ensure uniform conditions for the implementation of this article . ### the format to be used for reporting of irregularities in order to ensure uniform conditions for the implementation of this article is set out in annex [ xx… ] .


### the commission shall adopt an implementing act setting out the format to be used for reporting of irregularities in accordance with the advisory procedure referred to in article 109 in order to ensure uniform conditions for the implementation of this article . ### the commission shall adopt an implementing act setting out the format to be used for reporting of irregularities in accordance with the advisory procedure referred to in article 109 in order to ensure uniform conditions and rules for the implementation of this article .


### the commission shall give at least 12 working days ' notice for the audit to the competent programme authority , except in urgent cases . officials or authorised representatives of the member state may take part in such audits . ### the commission shall give at least 15 working days ' notice for the audit to the competent programme authority . officials or authorised representatives of the member state may take part in such audits .


### the commission shall transmit the audit report , in at least one of the official languages of the union , no later than 3 months from the date of receiving a complete reply from the competent member state authority to the preliminary audit findings . ### the commission shall transmit the audit report , in at least one of the official languages of the union , no later than 3 months from the date of receiving a complete reply from the competent member state authority to the preliminary audit findings . the member state’s reply shall be considered complete if the commission has not reported on the existence of pending documentation or elements within 3 months .


### the audit authority shall be a public authority , functionally independent from the auditees . ### the audit authority shall be a public authority , functionally independent from the management authority and the bodies or entities to which functions have been entrusted or delegated .


### verify that where the operations have started before the submission of an application for funding to the managing authority , applicable law has been complied with ; ### ensure that where the operations have started before selection , applicable law has been complied with ;


### ensure , subject to the availability of funding , that a beneficiary receives the amount due in full and no later than 90 days from the date of submission of the payment claim by the beneficiary ; ### ensure , subject to the availability of funding , from pre - financing and interim payments , that a beneficiary receives the total amount of eligible public expenditure due in full and no later than 90 days from the date of submission of the payment claim by the beneficiary . the payment deadline referred to in paragraph 1 may be interrupted by the managing authority in either of the following duly justified cases : the amount of the payment claim is not due or the appropriate supporting documents , including the documents necessary for management verifications , have not been provided ; an investigation has been initiated in relation to a possible irregularity affecting the expenditure concerned .


### ensure , subject to the availability of funding , that a beneficiary receives the amount due in full and no later than 90 days from the date of submission of the payment claim by the beneficiary ; ### ensure , subject to the availability of funding , that a beneficiary receives the amount due in full and no later than 60 days from the date of submission of the payment claim by the beneficiary ;


### drawing up the accounts in accordance with article 92 and keeping records of all the elements of the accounts in an electronic system ; ### drawing up and presenting the accounts in accordance with article 92 and keeping records of all the elements of the accounts in an electronic accounting system ;


### without prejudice to the rules governing state aid , the managing authority shall ensure that all supporting documents related to an operation supported by the funds are kept at the appropriate level for a five - year period from 31 december of the year in which the last payment by the managing authority to the beneficiary is made . ### without prejudice to the rules governing state aid , the managing authority shall ensure that all supporting documents related to an operation supported by the funds are kept at the appropriate level for a period of three years from 31 december following the submission of the accounts in which the expenditure of the operation is included .


### the pre - financing for each fund shall be paid in yearly instalments before 1 july of each year , subject to availability of funds , as follows : ### the pre - financing for each fund shall be paid in yearly instalments before 1 july of each year , as follows :


### 2021 : 0 . 5 % ; ### 2021 : 2 , 5 % ;


### 2021 : 0 . 5 % ; ### 2021 : 2 % ;


### 2021 : 0 . 5 % ; ### 2021 : 1 % ;


### 2021 : 0 . 5 % ; ### 2021 : 1 , 5 % ;