Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Regulation (EU) No 1303/2013 and Regulation (EU) No 1301/2013 as regards specific measures to provide exceptional flexibility for the use of the European Structural and Investments Funds in response to the COVID-19 outbreak
Date: 2020-04-02
Institutions: Directorate-General for Regional and Urban Policy, European Commission
Subjects: EU Member State, EU budget, European Structural and Investment Funds, aid to undertakings, allocation of resources, distribution of EU funding, economic and social cohesion, epidemic, infectious disease, public health

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   EUROPEAN COMMISSION  Brussels, 2.4.2020  COM(2020) 138 final 2020/0054 (COD)  Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Regulation (EU) No 1303/2013 and Regulation (EU) No 1301/2013 as regards specific measures to provide exceptional flexibility for the use of the European Structural and Investments Funds in response to the COVID-19 outbreak  
 
EXPLANATORY MEMORANDUM 

1. 

• 

CONTEXT OF THE PROPOSAL 

Reasons for and objectives of the proposal 

The direct and indirect effects of the COVID-19 outbreak continue to increase in all Member 
States.  The  current  situation  is  unprecedented  and  requires  exceptional  measures  adapted  to 
the situation to be applied in these circumstances. 

The first package of measures proposed by the Commission on 13 March 2020 introduced a 
number of important changes that allow for a more effective response in the current situation. 
In the meantime, the effects on our economies and societies become ever more serious. It is 
therefore  necessary  –  as  part  of  the  second  set  of  measures  –  to  go  beyond  what  is  already 
possible and provide exceptional additional flexibility to respond to the current unprecedented 
situation,  which  led  to  activating  the  general  escape  clause  under  the  Stability  and  Growth 
Pact. 

In order to ensure that all support from the Funds can be mobilised to address the effects of 
the the COVID-19 outbreak on our economies and societies, as a temporary and exceptional 
measure,  without  prejudice  to  the  rules  that  should  apply  under  regular  circumstances,  it  is 
necessary to allow for the temporary possibility of 100% co-financing from the EU budget for 
the implementation of cohesion policy programmes, as well as additional transfer possibilities 
between  the  European  Regional  Development  Fund  (ERDF),  the  European  Social  Fund 
(ESF), and the Cohesion Fund, and between categories of regions. Additionally, it is proposed 
to exempt Member States from the need to comply with thematic concentration requirements, 
to  enable  a  redirection  of  resources  to  the  areas  most  impacted  by  the  current  crisis.  This 
derogation will allow all available resources from the ERDF, the Cohesion Fund and the ESF 
to  be  mobilised  to  overcome  the  unprecedented  challenges  the  Member  States  are  facing 
because of the COVID-19 outbreak. Member States and regions will be able to mobilise more 
resources  for  scaling  up  and  extending  short-time  work  schemes,  for  support  to  SMEs 
working capital and for immediate expenditure in the healthcare sector.  

Furthermore,  in  order  to  eliminate  administrative  burden,  unnecessary  under  the  present 
circumstances,  on  national  and  European  public  administrations  stemming  from  the 
modification  of  programmes,  it  is  also  necessary  to  refrain  from  amending  Partnership 
Agreements and to postpone the deadline for the submission of annual implementation reports 
in 2020 as well as the deadline for Commission reports based on those. Furthermore, certain 
procedural requirements  linked to audits and financial instruments will be simplified. Given 
the current limitations to perform necessary audit work, in the case of ERDF, ESF, EMFF and 
the Cohesion Fund, the extension of the possibility to make use of a non-statistical sampling 
method should be explicitly provided for. In order to enable a quick readjustment of financial 
instruments  to  provide  an  effective  response  to  the  COVID-19  outbreak,  the  review  and 
update  of  the  ex-ante  assessment  and  supporting  documents  demonstrating  that  support 
provided  was  used  for  its  intended  purpose  should  no  longer  be  required.  Also,  the 
possibilities  for  the  support  for  working  capital  through  financial  instruments  should  be 
extended to the EAFRD.  

Finally,  it  is  proposed  to  allow  for  ERDF  support  to  be  provided  for  undertakings  in 
difficulties due to these specific circumstances, thus ensuring consistency with the approach 
taken under the Temporary Framework for State Aid Measures to support the economy in the 
current COVID-19 outbreak and with  rules for the granting of de minimis aid.  

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The  COVID-19  outbreak  is  also  likely  to  have  serious  impacts  on  the  implementation  of 
ongoing  operations.  National  authorities  may  thus  consider  adjusting  operations  (e.g. 
deliverables,  time  limit  for  execution,  etc.)  in  accordance  with  their  national  rules  where 
necessary  and  justified,  in  a  way  to  minimise  the  impact  of  the  COVID-19  outbreak  on  the 
programmes. National authorities could also consider the possibility to select new operations 
or to launch new or additional calls for proposals if necessary.  

There  may  be  instances  in  which  circumstances  resulting  from  the  COVID-19  outbreak 
qualify as a force majeure event under national law and thus constitute a valid justification for 
the  incapacity  to  comply  with  an  obligation.  The  Commission  considers  that  all  necessary 
flexibility should be deployed in dealing with failure by beneficiaries to fulfil obligations in a 
timely manner for reasons related to the COVID-19 outbreak (for example, the unavailability 
of  staff).  Equally,  the  Commission  will  display  the  same  flexibility  in  assessing  the 
compliance  of  Member  States  with  their  obligations.  To  ensure  that  Member  States  and 
regions can make full use of the support from the Funds, limited adjustments of the maximum 
amount  of  contribution  from  the  Funds  for  each  priority  and  category  of  regions  should  be 
allowed  when  establishing  the  amount  of  the  final  balance  to  be  paid  to  the  operational 
programmes. 

These measures are  complementary  and additional  to  the legislative modifications proposed 
on 13 March 2020. They  result from  the close cooperation with  Member States through the 
Coronavirus  Response  Investment  Initiative  Task  Force  where  over  200  questions  have 
already been addressed. 

• 

Consistency with existing policy provisions in the policy area 

The  proposal  is  consistent  with  the  overall  legal  framework  established  for  the  European 
Structural  and  Investment  Funds  (ESI)  Funds  and  is  limited  to  a  targeted  amendment  of 
Regulation  (EU)  No  1303/2013  and  of  Regulation  (EU)  No  1301/2013.  The  proposal 
complements  the  Commission’s  proposal  COM(2020)  113  of  13  March  2020  as  regards 
specific  measures  to  mobilise  investments  in  the  health  care  systems  of  the  Member  States 
and in other sectors of their economies in response to the COVID-19 outbreak (Coronavirus 
Response Investment Initiative) as well as all other measures aimed at addressing the current 
unprecedented situation. 

• 

Consistency with other Union policies 

The  proposal  is  limited  to  targeted  amendments  of  Regulation  (EU)  No  1303/2013  and 
Regulation (EU) No 1301/2013 and maintains consistency with other Union policies. 

2. 

• 

LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY 

Legal basis 

The proposal is based on Articles 177, 178 and 322 of the Treaty on the Functioning of the 
European Union.  

It provides for possibilities for a co-financing rate of 100% and financial flexibility under the 
Investment  for Growth and Jobs goal  between the ERDF, the ESF,  and the Cohesion  Fund, 
and between categories of regions. It provides clarity on the eligibility of expenditure affected 
by the measures put in place as a response to the public health crisis. It finally alleviates some 
requirements  for  Member  States  where  these  create  administrative  burdens  that  could  delay 
implementation  of  measures  to  respond  to  the  COVID-19  outbreak.  These  exceptional 
changes shall be without prejudice to the rules that should apply under regular circumstances. 

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• 

Subsidiarity (for non-exclusive competence)  

The  proposal  aims  to  allow  for  derogations  from  certain  limitations  pursuant  to  currently 
applicable  Union  provisions  in  order  to  allow  for  the  widest  possible  flexibility  to  mobilise 
existing  investment  resources  to  address  the  direct  and  indirect  effects  stemming  from  the 
unprecedented public health crisis in the context of the COVID-19 outbreak.  

• 

Proportionality 

The proposal is a limited and targeted change not going beyond what is necessary to achieve 
the objective of providing additional flexibility and legal certainty to mobilise investments in 
response to the widespread public health crises affecting the growth potential of regions and 
enterprises and the well-being of the general public. 

• 

Choice of the instrument 

A Regulation is the appropriate instrument to introduce the additional flexibilities needed to 
address these unprecedented circumstances. 

RESULTS 
CONSULTATIONS AND IMPACT ASSESSMENTS 

EX-POST 

EVALUATIONS, 

OF 

STAKEHOLDER 

Ex-post evaluations/fitness checks of existing legislation 

3. 

• 

N/A 

• 

Stakeholder consultations 

There was no consultation of external stakeholders. However, the proposal follows extensive 
consultations with Member States and the European Parliament over recent weeks, and takes 
account  of  the  more  than  200  clarification  and  advice  questions  received  from  national 
authorities  concerning  their  handling  of  crisis  response  measures  through  the  Coronavirus 
Response Investment Initiative Task Force.  

• 

N/A 

• 

Collection and use of expertise 

Impact assessment 

An impact assessment has been carried out to prepare the proposals for Regulation (EU) No 
1303/2013 and Regulation (EU) No 1301/2013. These current limited and targeted changes do 
not require a separate impact assessment. 

Regulatory fitness and simplification 

Fundamental rights 

• 

N/A 

• 

N/A 

4. 

BUDGETARY IMPLICATIONS 

The  proposed  modification  does  not  imply  any  changes  in  the  Multiannual  Financial 
Framework annual ceilings for commitments and payments as per Annex I to Regulation (EU) 
No 1311/2013. The total annual breakdown of commitment appropriations under Regulation 
(EU) No 1303/2013 remains unchanged.  

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The proposal will facilitate an acceleration of programme implementation and resulting in a 
frontloading of payment appropriations. 

The Commission will carefully monitor the impact of the proposed modification on payment 
appropriations in 2020 taking into account both the implementation of the budget and revised 
Member States forecasts. 

5. 

• 

OTHER ELEMENTS 

Implementation plans and monitoring, evaluation and reporting arrangements 

The implementation of the measures will be monitored and reported upon in the framework of 
the general reporting mechanisms established in Regulation (EU) No 1303/2013. 

Explanatory documents (for directives) 

• 

N/A 

• 

Detailed explanation of the specific provisions of the proposal 

It is proposed to amend Regulation (EU) No 1303/2013 (the Common Provisions Regulation) 
to ensure that Member States may request amendments to operational programmes to enable a 
100% EU co-financing rate to apply to the relevant operational programme for the accounting 
year 2020-2021 (Article 25a(1)). The Commission will assess and may propose on that basis 
an extension of this measure.  

In  addition,  it  is  important  to  ensure  that,  for  amendments  to  operational  programmes 
following the entry into force of this Regulation, the possibility to transfer allocations for the 
year 2020 between the ERDF and the ESF as well as the Cohesion Fund under the Investment 
for Growth and Jobs goal  are allowed without limitations (Article 25a(2)). Resources under 
the  European  territorial  cooperation  goal,  the  additional  allocations  to  outermost  regions  as 
well  as  support  to  the  Youth  Employment  Initiative  and  the  Fund  for  European  Aid  to  the 
most Deprived should not be affected by such transfers. 

To  accommodate  Member  States’  needs  to  tackle  the  current  specific  challenges,  Member 
States  should  be  able  to  request  a  transfer  from  their  allocations  for  the  year  2020  between 
categories  of  regions.  In  order  to  ensure  continued  focus  on  less  developed  regions,  the 
Member  States  should  first  examine  other  possibilities  for  transferring  funding  before 
considering  transfers  from  the  budget  for  the  less  developed  regions  given  the  potential 
negative implications of such transfers for the essential investments in the region of origin or 
for the completion of operations selected prior to the request for transfer (Article 25a(3) and 
(4)). For amendments to operational programmes submitted after the entry into force of this 
Regulation, the thematic concentration requirements should not apply (Article 25a(5)).  

In addition, in order to enable Member States to concentrate on the necessary responses to the 
COVID-19  outbreak  and  reduce  administrative  burdens,  certain  procedural  requirements 
linked  to  programme  implementation  and  audits  should  be  simplified.  In  particular, 
Partnership  Agreements  should  no  longer  be  amended  (Article  25a(6)),  the  deadline  for  the 
submission of the annual implementation report should be postponed (Article 25a(8)), and the 
extension  of  the  possibility  for  the  Funds  and  the  EMFF  to  make  use  of  a  non-statistical 
sampling method should also be explicitly provided for (Article 25a(12)). In addition, specific 
modalities  for  invoking  force  majeure  in  the  context  of  decommitment  are  provided  for 
(Article 25a(8)).  

Eligibility  of  expenditure  is  also  exceptionally  allowed  for  completed  or  fully  implemented 
operations fostering crisis response capacity in the context of the COVID-19 outbreak (Article 

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25a(7)). Such operations may be selected even before the necessary programme amendment is 
approved by the Commission.  

In addition, where adjustments are necessary with regards to financial instruments in order to 
provide an effective  response to  a public health crisis,  the review and update of the ex-ante 
assessment  and  supporting  documents  demonstrating  that  support  provided  was  used  for  its 
intended  purpose  should  not  be  required.  Furthermore,  the  possibilities  for  the  support  for 
working capital under the EAFRD should be extended (Article 25a(10) and (11)).  

Furthermore,  it  is  also  proposed  to  allow  for  additional  flexibility  at  the  closure  of 
programmes to ensure that available resources are used to the largest extent (Article 1(3)).  

Finally, it is proposed to amend Regulation (EU) No 1301/2013 to allow for ERDF support to 
be  provided  for  undertakings  in  difficulties  in  these  specific  circumstances,  thus  ensuring 
consistency with the approach taken under the Temporary Framework for State Aid Measures 
to support the economy in the current COVID-19 outbreak and with rules for the granting of 
de minimis aid (Article 2).  

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2020/0054 (COD) 

Proposal for a 

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 

amending Regulation (EU) No 1303/2013 and Regulation (EU) No 1301/2013 as regards 
specific measures to provide exceptional flexibility for the use of the European 
Structural and Investments Funds in response to the COVID-19 outbreak 

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION, 

Having  regard  to  the  Treaty  on  the  Functioning  of  the  European  Union,  and  in  particular 
Articles 177, 178 and 322(1)(a) thereof,  

Having regard to the proposal from the European Commission, 

After transmission of the draft legislative act to the national parliaments, 
Having regard to the opinion of the European Economic and Social Committee1,  
Having regard to the opinion of the Committee of the Regions2 

Having regard to the opinion of the European Court of Auditors,  

Acting in accordance with the ordinary legislative procedure, 

Whereas: 

(1)  Member  States  have  been  affected  by  the  consequences  of  the  COVID-19  outbreak 
crisis  in  an  unprecedented  manner.  The  crisis  hampers  growth  in  Member  States, 
which  in  turn  aggravates  the  serious  liquidity  shortages  due  to  the  sudden  and 
important increase in public investments needed in their health care systems and other 
sectors of their economies. This has created an exceptional situation which needs to be 
addressed with specific measures. 

(2) 

(3) 

In  order  to  respond  to  the  impact  of  the  crisis,  Regulations  (EU)  No  1303/2013  and 
(EU)  No  1301/2013  have  already  been  amended  to  allow  more  flexibility  in  the 
implementation of the programmes supported by the European Regional Development 
Fund ('ERDF'), the European Social Fund ('ESF') and the Cohesion Fund (the 'Funds') 
and by the European Maritime and Fisheries Fund ('EMFF'). In order to contribute to 
an  effective  response  to  the  current  crisis,  the  scope  of  support  from  the  ERDF  was 
considerably expanded.   

However,  the  serious  negative  effects  on  EU  economies  and  societies  are  becoming 
worse. It is necessary therefore to provide exceptional additional flexibility to Member 
States  to  enable  them  to  respond  to  this  unprecedented  crisis  by  enhancing  the 
possibility to mobilise all non-utilised support from the Funds.  

(4)  With  a  view  to  alleviating  the  burden  on  public  budgets  responding  to  the  crisis 
situation,  Member  States  should  be  given  the  exceptional  possibility  to  request  for 
cohesion  policy  programmes  a  co-financing  rate  of  100%  to  be  applied  for  the 

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OJ C , , p. . 
OJ C , , p. . 

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(5) 

(6) 

(7) 

(8) 

(9) 

accounting  year  2020-2021,  in  accordance  with  budget  appropriations  and  subject  to 
available  funding.  Based  on  an  assessment  of  the  application  of  this  exceptional  co-
financing rate, the Commission may propose an extension of this measure. 

In  order  to  provide  enhanced  flexibility  to  Member  States  for  the  reallocation  of 
resources  with  a  view  to  provide  tailor-made  responses  to  the  public  health  crisis, 
possibilities  for  financial  transfers  under  the  Investment  for  Growth  and  Jobs  goal 
between the ERDF, the ESF and the Cohesion Fund should be introduced or enhanced. 
Furthermore,  transfer  possibilities  between  categories  of  regions  should  also  be 
exceptionally increased for Member States given the widespread impact of the public 
health crisis, while respecting Treaty objectives for cohesion policy. Resources under 
the  European  territorial  cooperation  goal,  the  additional  allocations  to  outermost 
regions  as  well  as  support  to  the  Youth  Employment  Initiative  and  the  Fund  for 
European Aid to the most Deprived should not be affected by such transfers.  

In order to enable Member States to quickly deploy available resources to respond to 
the  COVID-19  outbreak  and  taking  into  account  that,  given  the  advanced  stage  of 
implementation of the 2014-2020 programming period, reallocation of resources may 
only concern resources available for programming for the year 2020, it is justified to 
exceptionally  exempt  Member  States  from  the  need  to  comply  with  thematic 
concentration requirements until the end of the programming period. 

In  order  to  enable  Member  States  to  concentrate  on  the  necessary  response  to  the 
COVID-19  outbreak  and  to  reduce  administrative  burdens,  certain  procedural 
requirements linked to programme implementation and audits should be simplified. In 
particular, Partnership Agreements should no longer be amended until the end of the 
programming period neither to reflect prior changes in operational programmes nor to 
introduce  any  other  changes.  The  deadline  for  the  submission  of  the  annual 
implementation  reports  for  the  year  2019  should  be  postponed,  as  should  be  the 
transmission  of 
those  annual 
implementation reports. As regards the Funds and the EMFF, an extended possibility 
for audit authorities to make use of a non-statistical sampling method should also be 
explicitly provided for in respect of the accounting year 2019-2020. 

the  Commission’s  summary  report  based  on 

It is also appropriate to specify that eligibility of expenditure is exceptionally allowed 
for completed or fully implemented operations fostering crisis response capacity in the 
context of the COVID-19 outbreak. Such operations may be selected even before the 
necessary  programme  amendment  is  approved  by  the  Commission.  In  addition, 
specific modalities for invoking force majeure in the context of decommitment should 
be provided for.  

In  addition,  in  order  to  reduce  administrative  burdens  and  delays  in  implementation 
where changes in financial instruments are necessary to provide an effective response 
to a public health crisis, the review and update of the ex-ante assessment and updated 
business  plans  or  equivalent  documents  as  part  of  the  supporting  documents 
demonstrating  that  support  provided  was  used  for  its  intended  purpose  should  no 
longer  be  required  until  the  end  of  the  programming  period.  In  addition,  the 
possibilities  for  the  support  for  working  capital  through  financial  instruments  under 
the EAFRD should be extended. 

(10) 

In order to ensure that Member States can make full use of support from the Funds or 
the EMFF, additional flexibility should be provided for the calculation of the payment 
of the final balance at the end of the programming period. 

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(11) 

(12) 

In order to facilitate the transfers authorised under this Regulation, the condition laid 
down  in  Article  30(1)(f)  of  the  Financial  Regulation  regarding  use  of  appropriations 
for  the  same  objective  should  not  apply  in  respect  of  transfers  proposed  under  this 
Regulation.  

In  order  to  ensure  consistency  between  the  approach  taken  under  the  Temporary 
Framework for State Aid Measures to support the economy in the current COVID-19 
outbreak and de minimis aid on the one hand and conditions for providing support to 
undertakings  in  difficulty  under  the  ERDF  on  the  other,  Regulation  (EU)  No 
1301/2013  should  be  amended  to  allow  for  the  granting  of  support  to  such 
undertakings in these specific circumstances.  

(13)  Since the objectives of this Regulation, namely to respond to the impact of the public 
health crisis by introducing flexibility measures in the field of providing support from 
the  ESI  Funds,  cannot  be  sufficiently  achieved  by  the  Member  States  alone  and  can 
therefore, by reason of the scale and effects of the proposed action, 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  Treaty  on  European  Union.  In  accordance 
with the principle of proportionality, as set out in that Article, this Regulation does not 
go beyond what is necessary to achieve those objectives. 

(14)  Regulation (EU) No 1303/2013 and Regulation (EU) No 1301/2013 should therefore 

be amended accordingly. 

(15)  Given the urgency of the situation related to the COVID-19 outbreak, it is appropriate 
that  this  Regulation  enters  into  force  on  the  date  of  its  publication  in  the  Official 
Journal of the European Union. 

(16) 

In view of the COVID-19 outbreak and the urgency to  address  the associated public 
health crisis, it is considered necessary to use the exception to the eight-week period 
referred  to  in  Article  4  of  Protocol  No  1  on  the  role  of  national  Parliaments  in  the 
European  Union,  annexed  to  the  Treaty  on  European  Union,  to  the  Treaty  on  the 
Functioning  of  the  European  Union  and  to  the  Treaty  establishing  the  European 
Atomic Energy Community, 

HAVE ADOPTED THIS REGULATION: 

Article 1 
Amendments to Regulation (EU) No 1303/2013 

Regulation (EU) No 1303/2013 is amended as follows: 

(1) 

the following new Chapter is added in Title II of Part Two:  

“CHAPTER V 

Exceptional measures for the use of the ESI Funds in response to the COVID-19 
outbreak”; 

“Article [25a] 
Exceptional measures for the use of the ESI Funds in response to the COVID-19 outbreak 

1. 

By way of derogation from Article 60(1) and the first and fourth subparagraph 
of  Article  120(3),  at  the  request  of  the  Member  State,  a  co-financing  rate  of 
100% may be applied to expenditure declared in payment applications during 
the accounting year starting on 1 July 2020 and ending on 30 June 2021 for one 

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or more priority axes in a programme supported by the ERDF, the ESF or the 
Cohesion Fund.  

Requests  for  modification  of  the  co-financing  rate  shall  be  made  through  the 
procedure  for  amendment  of  programmes  set  out  in  Article  30  and  shall  be 
accompanied  by  the  revised  programme  or  programmes.  The  100%  co-
financing rate shall only apply if the corresponding programme amendment is 
approved  by  the  Commission  at  the  latest  before  the  submission  of  the  final 
application for an interim payment in accordance with Article 135(2) CPR.  

Before submitting the first payment application for the accounting year starting 
on  1  July  2021,  Member  States  shall  notify  the  table  referred  to  in  Article 
96(2)(d)(ii), confirming the co-financing rate which was applicable during the 
accounting  year  ending  on  30  June  2020  for  the  priorities  concerned  by  the 
temporary increase to 100%.  

to 

the  COVID-19  outbreak, 

In  response 
the  resources  available  for 
programming  for  the  year  2020  for  the  Investment  for  Growth  and  Jobs  goal 
may,  at  the  request  of  the  Member  States,  be  transferred  between  the  ERDF, 
the ESF and the Cohesion Fund, irrespective of the percentages referred to in 
points (a) to (d) of Article 92(1).  

For the purpose of these transfers, the requirements laid down in Article 92(4) 
shall not apply.  

Transfers  shall  not  affect  resources  allocated  to  the  YEI  in  accordance  with 
Article  92(5)  and  to  the  aid  for  the  most  deprived  under  the  Investment  for 
Growth and Jobs goal in accordance with Article 92(7).  

Resources  transferred  between  the  ERDF,  the  ESF  and  the  Cohesion  Fund 
under this paragraph shall be implemented in accordance with the rules of the 
Fund to which the resources are transferred.  

By  way  of  derogation  from  Article  93(1)  and  in  addition  to  the  possibility 
provided for in Article 93(2), resources available for programming for the year 
2020  may,  at  the  request  of  the  Member  States,  be  transferred  between 
categories of regions in response to the COVID-19 outbreak. 

Requests  for  transfers  under  paragraphs  2  and  3  shall  be  made  through  the 
procedure  for  amendment  of  programmes  set  out  in  Article  30,  shall  be  duly 
justified and shall be  accompanied by the revised programme or programmes 
identifying the amounts transferred by Fund and by category of region, where 
relevant.  

By way of derogation from Article 18 and Fund-specific Regulations, financial 
allocations  set  out  in  requests  for  programme  amendments  submitted  or 
transfers  notified  pursuant  to  Article  30(5),  on  or  after  [the  date  of  the  entry 
into force of this Regulation], shall not be subject to requirements on thematic 
concentration as set out in this Regulation or the Fund-specific Regulations.  

By way of derogation from Article 16, as from [date of entry into force of this 
Regulation],  Partnership  Agreements  shall  not  be  amended  and  programme 
amendments shall not entail the amendment of Partnership Agreements.  

By  way  of  derogation  from  Articles  26(1),  27(1),  30(1)  and  30(2),  as  from 
[date of entry into force of this Regulation] the consistency of programmes and 
of their implementation with the Partnership Agreement shall not be verified.  

2. 

3. 

4. 

5. 

6. 

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7. 

For  operations  fostering  crisis  response  capacities  in  the  context  of  the 
COVID-19  outbreak  as  referred  to  in  the  second  sub-paragraph  of  Article 
65(10), Article 65(6) shall not apply.  

8. 

9. 

By way of derogation from Article 125(3)(b), such operations may be selected 
for  support  by  the  ERDF  or  the  ESF  prior  to  the  approval  of  the  amended 
programme.  

For the purposes of Article 87(1)(b), where the COVID-19 outbreak is invoked 
as a reason of force majeure, information on the amounts for which it has not 
been possible to make a payment application shall be provided at an aggregate 
level  by  priority  for  operations  of  total  eligible  costs  of  less  than  EUR 
1 000 000. 

The annual  report on implementation  of the programme referred to  in  Article 
50(1) for the  year 2019  shall be submitted by 30 September 2020 for all  ESI 
Funds,  by  way  of  derogation  from  the  deadlines  set  out  in  Fund-specific 
Regulations.  The  transmission  of  the  summary  report  prepared  by  the 
Commission  in  2020,  in  accordance  with  Article  53(1),  may  be  postponed 
accordingly. 

10.  By way of derogation from Article 37(2)(g), no review or update of the ex-ante 
assessments  shall  be  required where  changes in  financial  instruments  are 
necessary to provide an effective response to the COVID-19 outbreak. 

11.  Where financial instruments provide support in the form of working capital to 
SMEs  pursuant  to  the  second  subparagraph  of  Article  37(4)  [inserted  by  the 
CRII amendment], new or updated business plans or equivalent documents and 
evidence  allowing verification that the support provided through the financial 
instruments  was  used  for  its  intended  purpose  as  part  of  the  supporting 
documents shall not be required.  

By way of derogation from Regulation (EU) No 1305/2013, such support may 
also be provided by the EAFRD under measures referred to in Regulation (EU) 
No  1305/2013  and  relevant  to  the  implementation  of  financial  instruments. 
Such eligible expenditure shall not exceed EUR 200 000. 

12.  For the purposes of the second subparagraph of Article 127(1), the COVID-19 
outbreak shall constitute a duly justified case that audit authorities may invoke 
based on their professional judgement to use a non-statistical sampling method 
for the accounting year starting on 1 July 2019 and ending on 30 June 2020. 

13.  For the purposes of application of Article 30(1)(f) of the Financial Regulation, 
the condition of appropriations being for the same objective shall not apply in 
respect of transfers under paragraphs 2 and 3.”; 

(2) 

in Article 130, the following paragraph 3 is added: 

“3.  By way of derogation from paragraph 2, the contribution from the Funds or the 
EMFF  through  payments  of  the  final  balance  for  each  priority  per  Fund  and  per 
category of regions in the final accounting year shall not exceed, by more than 10%, 
the  contribution  from  the  Funds  or  the  EMFF  for  each  priority  per  Fund  and  per 
category  of  regions  as  laid  down  in  the  decision  of  the  Commission  approving  the 
operational programme.  

The contribution from the Funds or the EMFF through payments of the final balance 
in the final accounting year shall not exceed the eligible public expenditure declared 

EN 

10 

  EN 

and  the  contribution  from  each  Fund  and  category  of  regions  to  each  operational 
programme  as  laid  down  in  the  decision  of  the  Commission  approving  the 
operational programme.”. 

Article 2 
Amendment to Regulation (EU) No 1301/2013 

Point (d) of Article 3(3) Regulation (EU) No 1301/2013 is replaced by the following: 

“Undertakings  in  difficulty  as  defined  in  Union  State  aid  rules;  undertakings 
receiving  support  complying  with  the  State  aid  Temporary  Framework3  or 
Commission  Regulations  (EU)  No  1407/20134,  (EU)  No  1408/20135  and  (EU)  No 
717/20146 shall not be regarded as undertakings in difficulty for the purposes of this 
point.”. 

This Regulation shall enter into force on the day of its publication in the  Official Journal of 
the European Union. 

Article 3 

This Regulation shall be binding in its entirety and directly applicable in all Member States. 

Done at Brussels, 

For the European Parliament 
The President 

For the Council 
The President 

3 
4 

5 

6 

OJ C 91 I, 20.3.2020, p. 1. 
Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 
and  108  of  the  Treaty  on  the  Functioning  of  the  European  Union  to  de  minimis  aid  (OJ  L  352, 
24.12.2013, p. 1). 
Commission Regulation (EU) No 1408/2013 of 18 December 2013 on the application of Articles 107 
and 108 of the Treaty on the  Functioning of the  European  Union to de minimis aid in the agriculture 
sector (OJ L 352, 24.12.2013 p. 9). 
Commission Regulation (EU) No 717/2014 of 27 June 2014 on the application of Articles 107 and 108 
of the Treaty on the Functioning of the European Union to de minimis aid in the fishery and aquaculture 
sector (OJ L 190, 28.6.2014, p. 45). 

EN 

11 

  EN 

                                                 
LEGISLATIVE FINANCIAL STATEMENT 

1. 

FRAMEWORK OF THE PROPOSAL/INITIATIVE  

1.1. 

Title of the proposal/initiative  

Proposal for a 

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 

amending  Regulation  (EU)  No  1303/2013  and  Regulation  (EU)  No  1301/2013  as 
regards specific measures to provide exceptional flexibility for the use of European 
Structural and Investment Funds in response to the COVID-19 outbreak  

1.2. 

Policy area(s) concerned in the ABM/ABB structure7  

4 Employment, Social affairs and Inclusion 

13 Regional and Urban Policy  

1.3. 

Nature of the proposal/initiative  

 The proposal/initiative relates to a new action  

  The  proposal/initiative 
project/preparatory action8  

relates 

to  a  new  action 

following  a  pilot 

 The proposal/initiative relates to the extension of an existing action  

 The proposal/initiative relates to an action redirected towards a new action  

1.4. 

Objective(s) 

1.4.1.  The  Commission's  multiannual 

strategic  objective(s) 

targeted  by 

the 

proposal/initiative  

N/A 

1.4.2. 

Specific objective(s) and ABM/ABB activity(ies) concerned  

Specific objective No 

N/A 

ABM/ABB activity(ies) concerned 

N/A 

1.4.3.  Expected result(s) and impact 

Specify the effects which the proposal/initiative should have on the beneficiaries/groups targeted. 

N/A 

7 
8 

ABM: activity-based management; ABB: activity-based budgeting. 
As referred to in Article 54(2)(a) or (b) of the Financial Regulation. 

EN 

12 

  EN 

 
 
 
                                                 
1.4.4. 

Indicators of results and impact  

Specify the indicators for monitoring implementation of the proposal/initiative. 

N/A 

1.5. 

Grounds for the proposal/initiative  

1.5.1.  Requirement(s) to be met in the short or long term  

N/A 

1.5.2.  Added value of EU involvement 

N/A 

1.5.3.  Lessons learned from similar experiences in the past 

N/A 

1.5.4.  Compatibility and possible synergy with other appropriate instruments 

N/A 

1.6. 

Duration and financial impact  

 Proposal/initiative of limited duration  

–   Proposal/initiative in effect from 1/7/2020 to 30/6/2021 

–   Financial impact in 2020 - 2025 

 Proposal/initiative of unlimited duration 

–  Implementation with a start-up period from YYYY to YYYY, 

–  followed by full-scale operation. 

1.7.  Management mode(s) planned9  

 Direct management by the Commission 

–   by its departments, including by its staff in the Union delegations;  

–    by the executive agencies  

 Shared management with the Member States  

 Indirect management by entrusting budget implementation tasks to: 

–   third countries or the bodies they have designated; 

–   international organisations and their agencies (to be specified); 

–  the EIB and the European Investment Fund; 

–   bodies referred to in Articles 208 and 209 of the Financial Regulation; 

–   public law bodies; 

–   bodies governed by private law with a public service mission to the extent that 

they provide adequate financial guarantees; 

9 

Details  of  management  modes  and  references  to  the  Financial  Regulation  may  be  found  on  the 
BudgWeb site: http://www.cc.cec/budg/man/budgmanag/budgmanag_en.html 

EN 

13 

  EN 

                                                 
–   bodies governed by the private law of a Member State that are entrusted with 
the  implementation  of  a  public-private  partnership  and  that  provide  adequate 
financial guarantees; 

–    persons  entrusted  with  the  implementation  of  specific  actions  in  the  CFSP 

pursuant to Title V of the TEU, and identified in the relevant basic act. 

– 

If more than one management mode is indicated, please provide details in the ‘Comments’ section. 

Comments  

N/A 

2. 

MANAGEMENT MEASURES  

2.1.  Monitoring and reporting rules  

Specify frequency and conditions. 

N/A 

2.2.  Management and control system  

2.2.1.  Risk(s) identified  

N/A 

2.2.2. 

Information concerning the internal control system set up 

N/A 

2.2.3.  Estimate of the costs and benefits of the controls and assessment of the expected level 

of risk of error  

N/A 

2.3.  Measures to prevent fraud and irregularities  

Specify existing or envisaged prevention and protection measures. 

N/A 

EN 

14 

  EN 

3. 

3.1. 

ESTIMATED FINANCIAL IMPACT OF THE PROPOSAL/INITIATIVE  

Heading(s)  of  the  multiannual  financial  framework  and  expenditure  budget 
line(s) affected  

  Existing budget lines  

In order of multiannual financial framework headings and budget lines. 

Budget line 

Type of  
expenditure 

Contribution  

Heading of 
multiannual 
financial 
framework 

1b 
Smart 
and 
Inclusiv
e 
Growth: 

European 
Regional 
Develop
ment 
Fund, the 
European 
Social 
Fund, the 
Cohesion 
Fund 

Heading of 
multiannual 
financial 
framework 

Number  
[Heading………………………...……………
] 

Diff./Non-
diff.10 

from 
EFTA 
countries
11 

from 
candidate 
countries12 

from third 
countries 

within the 
meaning of 
Article 21(2)(b) of 
the Financial 
Regulation  

4  Employment,  social  affairs  and 
inclusion 

13 Regional and Urban Policy  

Diff. 

NO 

NO 

NO 

NO 

  New budget lines requested  

In order of multiannual financial framework headings and budget lines. 

Budget line 

Type of 
expenditure 

Contribution  

Number  
[Heading……………………………………
…] 

Diff./Non-
diff. 

from 
EFTA 
countries 

from 
candidate 
countries 

from third 
countries 

within the 
meaning of 
Article 21(2)(b) of 
the Financial 
Regulation  

[XX.YY.YY.YY] 

NO 

NO 

NO 

    NO 

10 
11 
12 

Diff. = Differentiated appropriations / Non-diff. = Non-differentiated appropriations. 
EFTA: European Free Trade Association.  
Candidate countries and, where applicable, potential candidate countries from the Western Balkans. 

EN 

15 

  EN 

 
 
 
 
 
 
 
 
 
 
 
 
                                                 
3.2. 

Estimated impact on expenditure  

The proposed modification does not imply any changes in the Multiannual Financial Framework annual ceilings for commitments and payments 
as per Annex I to Regulation (EU) No 1311/2013.  

The  total  annual  breakdown  of  commitment  appropriations  for  the  European  Regional  Development  Fund,  the  European  Social  Fund  and  the 
Cohesion Fund remains unchanged.  

The proposal will result in a frontloading of payment appropriations for the accounting year starting on 1 July 2020 and ending on 30 June 2021, 
as estimated below. 

3.2.1. 

Summary of estimated impact on expenditure  

EN 

16 

EN 

 
 
 
 
 
Heading of multiannual financial  
framework  

Number 
1b 

Smart and Inclusive Growth 

EUR million in current prices (to three decimal places) 

DG: EMPL, REGIO  

 Operational appropriations  

Commitments  

1b:  Economic,  social 
and territorial cohesion 

European 
Regional 
Development Fund, the 
European  Social  Fund, 
the Cohesion Fund 

2020  2021  2022 

2023 

2024 

2025 

TOTAL 

0,00
0 

0,00
0 

(1) 

0,000 

0,000 

0,000 

0,000 

0,000 

EN 

17 

EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Payments  

8 
500,
000 

6 
100,
000 

(2) 

0,000 

-7 300,000 

-7 300,000  0,000 

0,000 

Appropriations  of  an  administrative  nature  financed  from  the 
envelope of specific programmes13  

N/A 

TOTAL 
appropriations 
for DG EMPL, 
REGIO  

Commitments 

Payments 

 TOTAL operational appropriations  

Commitments 

(3
) 

=
1
+
1
a 
+
3 

=
2
+
2
a 

+
3 

(4
) 

0,00
0 

0,00
0 

8 
500,
000 

6 
100,
000 

0,00
0 

0,00
0 

0,000 

0,000 

0,000 

0,000 

0,000 

0,000 

-7 300,000 

-7 300,000  0,000 

0,000 

0,000 

0,000 

0,000 

0,000 

0,000 

13 

Technical and/or administrative assistance and expenditure in support of the implementation of EU programmes and/or actions (former ‘BA’ lines), indirect research, 
direct research. 

EN 

18 

EN 

 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
Payments 

  TOTAL  appropriations  of  an  administrative  nature 
financed from the envelope for specific programmes  

TOTAL appropriations  
under HEADING 1b 
of the multiannual financial framework 

Commitments 

Payments 

(5
) 

(6
) 

=
4
+ 
6 

=
5
+ 
6 

8 
500,
000 

6 
100,
000 

0,00
0 

0,00
0 

8 
500,
000 

6 
100,
000 

0,000 

-7 300,000 

-7 300,000  0,000 

0,000 

0,000 

0,000 

0,000 

0,000 

0,000 

0,000 

-7 300,000 

-7 300,000  0,000 

0,000 

If more than one heading is affected by the proposal / initiative: 

 TOTAL operational appropriations  

Commitments 

Payments 

  TOTAL  appropriations  of  an  administrative  nature 
financed from the envelope for specific programmes  

(4) 

(5) 

(6) 

TOTAL appropriations  
under HEADINGS 1 to 4 
of the multiannual financial framework 
(Reference amount) 

Commitments 

=4+ 6 

Payments 

=5+ 6 

EN 

19 

EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Heading of multiannual financial  
framework  

5 

‘Administrative expenditure’ 

Year 
N 

Year 
N+1 

Year 
N+2 

Year 
N+3 

Enter as many years as 
necessary to show the duration 
of the impact (see point 1.6)  

TOTAL 

EUR million (to three decimal places) 

DG: <…….> 

 Human resources  
 Other administrative expenditure  

TOTAL DG <…….> 

Appropriations  

TOTAL appropriations 
under HEADING 5 
of the multiannual financial framework  

(Total  commitments  = 
Total payments) 

Year 
N14 

Year 
N+1 

Year 
N+2 

Year 
N+3 

Enter as many years as 
necessary to show the duration 
of the impact (see point 1.6) 

TOTAL 

EUR million (to three decimal places) 

TOTAL appropriations  
under HEADINGS 1 to 5 
of the multiannual financial framework  

Commitments 

Payments 

14 

Year N is the year in which implementation of the proposal/initiative starts. 

EN 

20 

EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
3.2.2.  Estimated impact on operational appropriations  

–    The proposal/initiative does not require the use of operational appropriations  

–   The proposal/initiative requires the use of existing operational appropriations (no changes): 

Year 
N 

Year 
N+1 

Year 
N+2 

Year 
N+3 

OUTPUTS 

Commitment appropriations in EUR million (to three decimal places) 

Enter as many years as necessary to show the 
duration of the impact (see point 1.6) 

TOTAL 

o
N

Cost  N

o

Cost 

o
N

Cost 

o
N

Cost  N

o

Cost  N

o

Cost  N

o

Cost 

Total 
No 

Total 
cost 

Indicate 
objectives and 
outputs  

 

Type15 

Avera
ge 
cost 

SPECIFIC OBJECTIVE No 116… 

- Output 

- Output 

- Output 

Subtotal for specific objective No 1 

SPECIFIC OBJECTIVE No 2 ... 

- Output 

Subtotal for specific objective No 2 

TOTAL COST 

15 
16 

Outputs are products and services to be supplied (e.g.: number of student exchanges financed, number of km of roads built, etc.). 
As described in point 1.4.2. ‘Specific objective(s)…’  

EN 

21 

EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
3.2.3.  Estimated impact on appropriations of an administrative nature 

3.2.3.1.  Summary  

–   The  proposal/initiative  does  not  require  the  use  of  appropriations  of  an 

administrative nature  

–    The proposal/initiative requires the use  of appropriations of an administrative 

nature, as explained below: 

EUR million (to three decimal places) 

Year 
N 17 

Year 
N+1 

Year 
N+2 

Year 
N+3 

Enter as many years as necessary to show the 
duration of the impact (see point 1.6) 

TOTAL 

HEADING 5 
of the multiannual 
financial framework 

Human resources  

Other administrative 
expenditure  

Subtotal HEADING 5 
of the multiannual 
financial framework  

Outside HEADING 518 
of the multiannual 
financial framework  

Human resources  

Other expenditure  
of an administrative 
nature 

Subtotal  
outside HEADING 5 
of the multiannual 
financial framework  

TOTAL 

The  appropriations  required  for  human  resources  and  other  expenditure  of  an  administrative  nature  will  be  met  by 
appropriations from the DG that are already assigned to management of the action and/or have been redeployed within the 
DG,  together  if  necessary  with  any  additional  allocation  which  may  be  granted  to  the  managing  DG  under  the  annual 
allocation procedure and in the light of budgetary constraints. 

17 
18 

Year N is the year in which implementation of the proposal/initiative starts. 
Technical  and/or  administrative  assistance  and  expenditure  in  support  of  the  implementation  of 
EU programmes and/or actions (former ‘BA’ lines), indirect research, direct research. 

EN 

22 

  EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
3.2.3.2.  Estimated requirements of human resources 

–   The proposal/initiative does not require the use of human resources.  

–    The  proposal/initiative  requires  the  use  of  human  resources,  as  explained 

below: 

Estimate to be expressed in full time equivalent units 

Year 
N 

Year 
N+1 

Year N+2 

Ye
ar 
N+
3 

Enter 
as 
many 
years 
as 
necessa
ry to 
show 
the 
duratio
n of the 
impact 
(see 
point 
1.6) 

 Establishment plan posts (officials and temporary staff) 

XX 01 01 01 (Headquarters and Commission’s 
Representation Offices) 

XX 01 01 02 (Delegations) 

XX 01 05 01 (Indirect research) 

10 01 05 01 (Direct research) 

 External staff (in Full Time Equivalent unit: FTE)19 

XX 01 02 01 (AC, END, INT from the ‘global 
envelope’) 

XX 01 02 02 (AC, AL, END, INT and JED in the 
delegations) 

XX 01 04 yy 20 

- at Headquarters 

- in Delegations  

XX 01 05 02 (AC, END, INT - Indirect research) 

10 01 05 02 (AC, END, INT - Direct research) 

Other budget lines (specify) 

TOTAL 

XX is the policy area or budget title concerned. 

The human resources required will be met by staff from the DG who are already assigned to management of the 
action  and/or  have  been  redeployed  within  the  DG,  together  if  necessary  with  any  additional  allocation  which 
may  be  granted  to  the  managing  DG  under  the  annual  allocation  procedure  and  in  the  light  of  budgetary 
constraints. 

Description of tasks to be carried out: 

Officials and temporary staff 

External staff 

19 

20 

AC=  Contract  Staff;  AL  =  Local  Staff;  END=  Seconded  National  Expert;  INT  =  agency  staff; 
JED= Junior Experts in Delegations.  
Sub-ceiling for external staff covered by operational appropriations (former ‘BA’ lines). 

EN 

23 

  EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
3.2.4.  Compatibility with the current multiannual financial framework  

–   The  proposal/initiative  is  compatible  the  current  multiannual  financial 

framework. 

–    The proposal/initiative will entail reprogramming of the relevant heading in the 

multiannual financial framework. 

Explain what reprogramming is required, specifying the budget lines concerned and the corresponding 
amounts. 

–    The  proposal/initiative  requires  application  of  the  flexibility  instrument  or 

revision of the multiannual financial framework. 

Explain what is required, specifying the headings and budget lines concerned and the corresponding 
amounts. 

3.2.5.  Third-party contributions  

–  The proposal/initiative does not provide for co-financing by third parties.  

–  The proposal/initiative provides for the co-financing estimated below: 

Appropriations in EUR million (to three decimal places) 

Year 
N 

Year 
N+1 

Year 
N+2 

Year 
N+3 

Enter as many years as necessary 
to show the duration of the 
impact (see point 1.6) 

Total 

Specify  the  co-financing 
body  

TOTAL appropriations 
co-financed  

3.3. 

Estimated impact on revenue  

–   The proposal/initiative has no financial impact on revenue. 

–    The proposal/initiative has the following financial impact: 

 

 

on own resources  

on miscellaneous revenue  

Appropriation
s available for 
the current 
financial year 

Budget revenue line: 

Article …………. 

EUR million (to three decimal places) 

Impact of the proposal/initiative21 

Year 
N 

Year 
N+1 

Year 
N+2 

Year 
N+3 

Enter as many years as necessary to show 
the duration of the impact (see point 1.6) 

For miscellaneous ‘assigned’ revenue, specify the budget expenditure line(s) affected. 

Specify the method for calculating the impact on revenue. 

21 

As regards traditional own resources (customs duties, sugar levies), the amounts indicated must be net 
amounts, i.e. gross amounts after deduction of 25 % for collection costs. 

EN 

24 

  EN