Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Regulation (EU) 2019/631 to include an additional flexibility as regards the calculation of manufacturers’ compliance with CO2 emission performance standards for new passenger cars and new light commercial vehicles for the calendar years 2025 to 2027
Date: 2025-04-01
Institutions: Directorate-General for Climate Action, European Commission
Subjects: air quality, commercial vehicle, energy consumption, environmental standard, greenhouse gas, motor car, motor vehicle, motor vehicle pollution, pollution control measures, reduction of gas emissions

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   EUROPEAN COMMISSION  Strasbourg, 1.4.2025  COM(2025) 136 final 2025/0070 (COD)  Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Regulation (EU) 2019/631 to include an additional flexibility as regards the calculation of manufacturers’ compliance with CO2 emission performance standards for new passenger cars and new light commercial vehicles for the calendar years 2025 to 2027 (Text with EEA relevance)  
 
 
EXPLANATORY MEMORANDUM 

1. 

CONTEXT OF THE PROPOSAL 

Reasons for and objectives of the proposal 

• 
Regulation (EU) 2019/6311 sets CO2 emission performance standards for new passenger cars 
and light commercial vehicles. It is a key contribution to achieve the objectives set in the EU 
climate  law,  including  the  2050  climate  neutrality  and  the  2030  target  to  reduce  economy-
wide CO2 emissions by 55% compared to 1990.  

The automotive industry is of key importance for the EU economy and accounts for over 7% 
of  the  EU's  GDP.  It  provides  jobs  -  directly  or  indirectly,  in  manufacturing,  sales, 
maintenance,  construction  and  transport  and  transport  services  -  to  around  13  million 
Europeans. The automotive sector is undergoing a structural transformation including changes 
in  clean and digital technologies, in  particular the shift  towards zero-emission vehicles.  The 
CO2  standards  provide  long-term  certainty  and  predictability  for  investors  along  the  value 
chain, therefore enabling such sectoral transformation, while allowing sufficient lead time for 
a fair transition. 

The regulation requires that the annual EU fleet-wide average CO2 emissions from new cars 
and new vans  are  reduced in  five-year intervals.  In 2025,  a target  of 15% reduction of  CO2 
compared to 2021 values starts applying in each year for the 2025–2029 period. 

Each  year,  the  average  CO2  emissions  and  the  specific  CO2  emissions  target  for  each 
manufacturer  are  established,  based  on  the  EU  fleet-wide  target,  in  order  to  evaluate  the 
manufacturers’  performance  in  complying  with  their  targets.  Manufacturers  exceeding  their 
specific  emissions  target  pay  an  excess  emission  premium  of  €95  per  g/km  for  each  new 
vehicle registered. 

In the context of the Strategic Dialogue on the Future of the Automotive Industry that  took 
place in Q1 2025 and as announced in the Commission Automotive Action Plan of 5 March 
2025,  the  proposal  concerns  a  targeted  change  of  the  Regulation  (EU)  2019/631  to  provide 
manufacturers  with  an  additional  flexibility  as  regards  their  compliance  obligations,  by 
providing for a three-year compliance period for 2025, 2026 and 2027, instead of an annual 
period.  

The  targeted  amendment  introduces  such  additional  flexibility  for  manufacturers  while 
maintaining the level of ambition of the emissions reduction target. 

To maintain regulatory certainty and predictability, it is essential that this one-off flexibility to 
allow  compliance  over  a  three-year  compliance  period  is  agreed  between  the  European 
Parliament and Council swiftly and without delay. 

1 

Regulation (EU) 2019/631 of the European Parliament and of the Council of 17 April 2019 setting CO2 
emission  performance  standards  for  new  passenger  cars  and  for  new  light  commercial  vehicles,  and 
repealing Regulations (EC) No 443/2009 and (EU) No 510/2011 (OJ L 111 25.4.2019, p. 13). 

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• 

Consistency with existing policy provisions in the policy area 

This  proposal  does  not  amend  the  substantive  rules  of  Regulation  (EU)  2019/631  and  it 
maintains  the  targets.  The  proposal  responds  to  concerns  expressed  in  the  EU  by  the 
automotive sector, by providing an additional flexibility for manufacturers to comply with the 
objectives of the Regulation.  

Consistency with other Union policies 

• 
The  European  Climate  Law  Regulation2  establishes  the  framework  for  achieving  climate 
neutrality within the EU by 2050. The regulation requires the reduction of net EU greenhouse-
gas emissions by at least 55% (compared to 1990 levels) by 2030. It requires the Commission 
to propose a 2040 target. In line with the EU Climate Law reduction targets, Regulation (EU) 
2019/631 sets emission reduction targets for cars and vans. 

The current proposal does not change the reduction targets and does not lower the overall CO2 
emission  standards  ambitions.  By  introducing  a  one-off  three-year  compliance  period  for 
2025,  2026  and  2027  instead  of  annual  assessment,  it  allows  an  additional  flexibility  for 
vehicles manufacturers, while keeping the certainty and predictability for investors along the 
value chain. 

2. 

• 

LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY 

Legal basis 

The  legal  basis  for  this  proposal  is  Article  192  of  the  Treaty  of  the  Functioning  of  the 
European  Union  (TFEU).  In  accordance  with  Article  191  and  192(1)  TFEU,  the  European 
Union  shall  contribute  to  the  pursuit,  inter  alia,  of  the  following  objectives:  preserving, 
protecting and improving the quality of the environment; promoting measures at international 
level to deal with regional or worldwide environmental problems, and in particular combating 
climate change. Based on Article 192 of the TFEU, the Union has already adopted policies to 
address  CO2  emissions  from  cars  and  light  commercial  vehicles  beginning  with  Regulation 
(EC) 443/20093 and Regulation (EU) 510/20114.  

• 

Subsidiarity (for non-exclusive competence)  

This initiative is consistent with the principle of subsidiarity. Amendment of Regulation (EU) 
2019/631  to  provide  this  additional  flexibility  cannot  be  achieved  by  the  Member  States 
themselves.  

• 

Proportionality 

The proposal is consistent with the principle of proportionality, because it does not go beyond 
what  is  necessary  in  order  to  achieve  the  Union’s  objectives  of  reducing  greenhouse  gas 

2 

3 

4 

Regulation (EU) 2021/1119 of the European Parliament and of the Council of 30 June 2021 establishing 
the framework for achieving climate neutrality and amending Regulations (EC) No 401/2009 and (EU) 
2018/1999 (‘European Climate Law’) (OJ L 243, 9.7.2021, p. 1). 
Regulation (EU) 2023/851 of the European Parliament and of the Council of 19 April 2023 amending 
Regulation (EU) 2019/631 as regards strengthening the CO2 emission performance standards for new 
passenger cars and new light commercial vehicles in line with the Union’s increased climate ambition 
(OJ L 110, 25.4.2023, p. 5). 
Regulation (EU) No 510/2011 of the European Parliament and of the Council of 11 May 2011 setting 
emission  performance  standards  for  new  light  commercial  vehicles  as  part  of  the  Union's  integrated 
approach to reduce CO 2 emissions from light-duty vehicles (OJ L 145, 31.5.2011, p. 1). 

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emissions in a cost-effective manner, while providing vehicles manufacturers with a one-off 
additional  flexibility  for  their  compliance  while  maintaining  the  level  of  ambition  of  the 
targets.   

• 

Choice of the instrument 

The  proposal  amends  Regulation  (EU)  2019/631  only  as  regards  providing  an  additional 
flexibility  on  the  compliance  periods.  Thus,  it  should  follow  the  same  form  of  act,  i.e.  a 
regulation. 

3. 

• 

RESULTS 
CONSULTATIONS AND IMPACT ASSESSMENTS 

EX-POST 

EVALUATIONS, 

OF 

STAKEHOLDER 

Ex-post evaluations/fitness checks of existing legislation 

No evaluation is necessary for the proposal, since it only provides for a new and temporary 
flexibility for vehicles manufacturers to comply with the targets. 

• 

Stakeholder consultations 

The Commission held intense and extensive discussions with manufacturers and stakeholders 
from the automotive value chain in the context of the Strategic Dialogue on the Future of the 
Automotive Industry that took place in Q1 2025.  

• 

Collection and use of expertise 

The  proposal  has  been  elaborated  following  a  process  of  internal  scrutiny  of  existing 
obligations and is based on experience in implementing the related legislation, including the 
annual monitoring process of manufacturers’ CO2 compliance.  

• 

Impact assessment 

The  proposal  concerns  targeted  changes  of  Regulation  (EU)  2019/631  to  provide 
manufacturers  with  an  additional  flexibility  as  regards  their  compliance  obligations.  It  does 
not change the level of ambition of the targets. 

• 

Regulatory fitness and simplification 

Compared to  the  current Regulation,  the proposal  is  not  expected to  increase  administrative 
costs. In addition, it is not increasing the complexity of the legal framework. 

• 

Fundamental rights 

The  proposal  respects  the  fundamental  rights  and  observes  the  principles  recognised  in 
particular  by  the  Charter  of  Fundamental  Rights  of  the  European  Union5.  In  particular,  it 
contributes to the objective of a high level of environmental protection in accordance with the 
principle of sustainable development as laid down in Article 37 of the Charter of Fundamental 
Rights of the European Union. 

4. 

BUDGETARY IMPLICATIONS 

The  legislative  financial  statement  setting  out  the  implications  for  budgetary,  human  and 
administrative resources was attached to the proposal which led to the adoption of Regulation 
(EU) 2019/631 and its latest revision by Regulation (EU) 2023/851. 

5 

Charter of Fundamental Rights of the European Union (OJ C 326, 26.10.2012, p. 391) 

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5. 

• 

OTHER ELEMENTS 

Implementation plans and monitoring, evaluation and reporting arrangements 

This  proposal  does  not  change  the  substance  of  the  rules,  the  implementation  assessment 
remains the same as of the proposal which led to the adoption of Regulation (EU) 2019/631, 
as amended by Regulation (EU) 2023/851. 

• 

Detailed explanation of the specific provisions of the proposal 

Article 1(1) amends Article 4 in order to specify the three-year compliance period. 

Article 1(2) amends Article 6 to specify that the pooling agreements for 2025-2027 should be 
communicated to the Commission by end of 2027.  

Article 1(3) amends Article 8 to specify the rules on imposing the excess emissions premiums 
for the three-year compliance period 2025-2027.  

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2025/0070 (COD) 

Proposal for a 

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 

amending Regulation (EU) 2019/631 to include an additional flexibility as regards the 
calculation of manufacturers’ compliance with CO2 emission performance standards for 
new passenger cars and new light commercial vehicles for the calendar years 2025 to 
2027 

(Text with EEA relevance) 

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 
Article 192(1) 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 Committee6,  
Having regard to the opinion of the Committee of the Regions7,  

Acting in accordance with the ordinary legislative procedure, 

Whereas: 

(1) 

(2) 

(3) 

6 
7 
8 

Regulation (EU) 2019/631 of the European Parliament and of the Council8 sets out the 
CO2 targets for new passenger cars and light commercial vehicles, that form a key part 
of the Union framework  to  reduce by 2030 net  greenhouse gas emissions by at  least 
55 % below 1990 levels and reach economy-wide climate-neutrality by 2050.  

In response to the request of stakeholders  for  an additional compliance  flexibility on 
CO2 targets as regards the period 2025 to 2027, it is appropriate to urgently adopt an 
amendment to allow a one-off flexibility for those three years in the calculation of the 
compliance  with  the  CO2  emission  performance  standards,  while  maintaining  the 
targets for reducing CO2 emissions. 

During the period 2025 to 2027, manufacturers should ensure that the average specific 
emissions of CO2 of their vehicles do not exceed an emissions target, calculated as the 
average of their annual specific emissions targets over the period. Compliance with the 
targets  should  be  assessed  at  the  end  of  the  three-year  period  for  each  individual 
manufacturer. The excess emission premiums should be calculated accordingly.  

OJ C , , p. . 
OJ C , , p. . 
Regulation (EU) 2019/631 of the European Parliament and of the Council of 17 April 2019 setting CO2 
emission  performance  standards  for  new  passenger  cars  and  for  new  light  commercial  vehicles,  and 
repealing  Regulations  (EC)  No 443/2009  and  (EU)  No 510/2011  (OJ L 111,  25.4.2019,  p. 13,  ELI: 
http://data.europa.eu/eli/reg/2019/631/oj). 

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(4) 

(5) 

In  order  to  align  the  pooling  provisions  with  the  additional  compliance  flexibility  in 
the years 2025 to 2027, it should be possible to enter into pooling agreements for each 
of those three years until the end of 2027. 

Since the objective of this Regulation, namely to provide additional flexibility for the 
CO2  compliance  in  the  period  2025  to  2027  while  preserving  the  CO2  emissions 
reduction  requirements  for  both  new  passenger  cars  and  new  light  commercial 
vehicles,  cannot  be  sufficiently  achieved  by  the  Member  States,  but  can  rather,  by 
reason  of  their  scale  and  effects,  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 in order 
to achieve that objective. 

(6) 

Regulation (EU) 2019/631 should therefore be amended accordingly, 

HAVE ADOPTED THIS REGULATION: 

Regulation (EU) 2019/631 is amended as follows:  

(1) 

in Article 4, the following paragraph is added: 

Article 1 

‘1a. By way of derogation from paragraph 1, for the three-year period comprising the calendar 
years 2025 to 2027, a manufacturer, including when it is a member of a pool, shall ensure that 
its  average  specific  emissions  of  CO2  over  that  period  do  not  exceed  its  specific  emissions 
target over that period.  

Those average specific emissions of CO2 shall be calculated as the average over the three-year 
period of the annual average specific emissions of CO2 weighted according to the number of 
newly registered vehicles for the manufacturer in each calendar year.  

The specific emissions target shall be calculated as the average over the three-year period of 
the  annual  specific  emissions  targets  determined  in  accordance  with  point  6.3  of  Part  A  or 
Part  B  of  Annex  I  or,  where  a  manufacturer  is  granted  a  derogation  under  Article  10,  in 
accordance  with  that  derogation,  weighted  according  to  the  number  of  newly  registered 
vehicles for the manufacturer in each calendar year. 

For  each  calendar  year  when  a  manufacturer  was  included  in  a  pool,  the  annual  average 
specific  emissions  of  CO2  and  the  annual  specific  emissions  target  to  be  used  for  those 
calculations shall be the values for that pool.’; 

(2) 

in Article 6, in paragraph 2, the following subparagraph is added: 

‘By way of derogation from the first subparagraph, an agreement to form a pool covering the 
calendar years 2025 or 2026 may be entered into up to 31 December 2027.’; 

(3) 

in Article 8, in paragraph 1, the following subparagraph is added: 

‘By way of derogation from the first subparagraph, with respect to the calendar years 2025 to 
2027, the Commission shall impose an excess emissions premium on any manufacturer whose 
average specific emissions of CO2 over those three years exceed its specific emissions target 
over the period 2025 to 2027.’. 

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

Article 2  

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

Done at Strasbourg, 

For the European Parliament 
The President 

For the Council 
The President 

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LEGISLATIVE FINANCIAL AND DIGITAL STATEMENT 

1. 

1.1. 

1.2. 

1.3. 

FRAMEWORK OF THE PROPOSAL/INITIATIVE ................................................. 3 

Title of the proposal/initiative ...................................................................................... 3 

Policy area(s) concerned .............................................................................................. 3 

Objective(s) .................................................................................................................. 3 

1.3.1.  General objective(s) ..................................................................................................... 3 

1.3.2.  Specific objective(s) ..................................................................................................... 3 

1.3.3.  Expected result(s) and impact ...................................................................................... 3 

1.3.4. 

Indicators of performance ............................................................................................ 3 

1.4. 

1.5. 

The proposal/initiative relates to: ................................................................................. 4 

Grounds for the proposal/initiative .............................................................................. 4 

1.5.1.  Requirement(s) to be met in the short or long term including a detailed timeline for 

roll-out of the implementation of the initiative ............................................................ 4 

1.5.2.  Added value of EU involvement (it may result from different factors, e.g. 

coordination gains, legal certainty, greater effectiveness or complementarities). For 
the purposes of this section 'added value of EU involvement' is the value resulting 
from EU action, that is additional to the value that would have been otherwise 
created by Member States alone. ................................................................................. 4 

1.5.3.  Lessons learned from similar experiences in the past .................................................. 4 

1.5.4.  Compatibility with the multiannual financial framework and possible synergies with 
other appropriate instruments ....................................................................................... 5 

1.5.5.  Assessment of the different available financing options, including scope for 

redeployment ................................................................................................................ 5 

1.6. 

1.7. 

2. 

2.1. 

2.2. 

2.2.1. 

2.2.2. 

Duration of the proposal/initiative and of its financial impact .................................... 6 

Method(s) of budget implementation planned ............................................................. 6 

MANAGEMENT MEASURES................................................................................... 8 

Monitoring and reporting rules .................................................................................... 8 

Management and control system(s) ............................................................................. 8 

Justification of the budget implementation method(s), the funding implementation 
mechanism(s), the payment modalities and the control strategy proposed .................. 8 

Information concerning the risks identified and the internal control system(s) set up 
to mitigate them............................................................................................................ 8 

2.2.3.  Estimation and justification of the cost-effectiveness of the controls (ratio between 

the control costs  and the value of the related funds managed), and assessment of the 
expected levels of risk of error (at payment & at closure) ........................................... 8 

2.3. 

3. 

3.1. 

Measures to prevent fraud and irregularities ................................................................ 9 

ESTIMATED FINANCIAL IMPACT OF THE PROPOSAL/INITIATIVE ............ 10 

Heading(s) of the multiannual financial framework and expenditure budget line(s) 
affected ....................................................................................................................... 10 

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3.2. 

Estimated financial impact of the proposal on appropriations ................................... 12 

3.2.1.  Summary of estimated impact on operational appropriations.................................... 12 

3.2.1.1.  Appropriations from voted budget ............................................................................. 12 

3.2.1.2.  Appropriations from external assigned revenues ....................................................... 17 

3.2.2.  Estimated output funded from operational appropriations......................................... 22 

3.2.3.  Summary of estimated impact on administrative appropriations ............................... 24 

3.2.3.1. Appropriations from voted budget .............................................................................. 24 

3.2.3.2.  Appropriations from external assigned revenues ....................................................... 24 

3.2.3.3.  Total appropriations ................................................................................................... 24 

3.2.4.  Estimated requirements of human resources.............................................................. 25 

3.2.4.1.  Financed from voted budget....................................................................................... 25 

3.2.4.2.  Financed from external assigned revenues ................................................................ 26 

3.2.4.3.  Total requirements of human resources ..................................................................... 26 

3.2.5.  Overview of estimated impact on digital technology-related investments ................ 28 

3.2.6.  Compatibility with the current multiannual financial framework.............................. 28 

3.2.7.  Third-party contributions ........................................................................................... 28 

3.3. 

4. 

4.1. 

4.2. 

4.3. 

4.4. 

4.5. 

Estimated impact on revenue ..................................................................................... 29 

DIGITAL DIMENSIONS .......................................................................................... 29 

Requirements of digital relevance .............................................................................. 30 

Data ............................................................................................................................ 30 

Digital solutions ......................................................................................................... 31 

Interoperability assessment ........................................................................................ 31 

Measures to support digital implementation .............................................................. 32 

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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)  2019/631  to  include  an  additional  flexibility  as  regards  the 
calculation of manufacturers’ compliance with CO2 emission performance standards 
for  new  passenger  cars  and  new  light  commercial  vehicles  for  the  calendar  years 
2025 to 2027. 

1.2. 

Policy area(s) concerned  

Climate policy 

1.3. 

Objective(s) 

1.3.1.  General objective(s) 

The CO2 standards provide long-term certainty and predictability for investors along 
the automotive value chain, while allowing sufficient lead time for a fair transition. 
The amending proposal aims at providing additional flexibility for manufacturers to 
comply with the 2025 CO2 target, while leaving the level of ambition unchanged. 

1.3.2. 

Specific objective(s) 

The  proposal  concerns  targeted  changes  of  the  CO2  cars  and  vans  Regulation  to 
provide  manufacturers  with  an  additional  flexibility:  it  provides  for  a  three-year 
instead of an annual compliance period, for 2025, 2026 and 2027 combined. 

1.3.3.  Expected result(s) and impact 

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

The  amendment,  if  adopted,  would  determine  that  compliance  is  assessed  over  the 
years of 2025, 2026 and 2027 combined to allow car manufacturers to compensate an 
exceedance  of  the  target  in  one  or  two  of  these  years  by  overachievements  in  the 
other year(s).  

1.3.4. 

Indicators of performance 

Specify the indicators for monitoring progress and achievements. 

Monitor the CO2 compliance of manufacturers over the three years period. 

1.4. 

The proposal/initiative relates to:  

 a new action  
 a new action following a pilot project / preparatory action9  

 the extension of an existing action  

 a merger or redirection of one or more actions towards another/a new action 

9 

As referred to in Article 58(2), point (a) or (b) of the Financial Regulation. 

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1.5. 

Grounds for the proposal/initiative  

1.5.1.  Requirement(s) to be met in the short or long term including a detailed timeline for 

roll-out of the implementation of the initiative 

The amending proposal aims at providing additional flexibility for manufacturers to 
comply  with  the  CO2  targets,  while  maintaining  overall  ambition  on  the  CO2 
reduction targets over the period 2025-2029.  

1.5.2.  Added  value  of  EU  involvement  (it  may  result  from  different  factors,  e.g. 
coordination gains, legal certainty, greater effectiveness or complementarities). For 
the  purposes  of  this  section  'added  value  of  EU  involvement'  is  the  value  resulting 
from  EU  action,  that  is  additional  to  the  value  that  would  have  been  otherwise 
created by Member States alone. 

Climate change is a trans-boundary problem, which cannot be solved by national or 
local  action  alone.  Coordination  of  climate  action  must  be  taken  at  European  level  
and  EU  action  is  justified  on  grounds  of  subsidiarity.  Given  the  need  to  modify 
Regulation  (EU)  2019/631  by  providing  an  additional  flexibility  as  regards  the 
compliance  periods,  the  objectives  of  this  initiative  cannot  be  achieved  by  the 
Member States themselves. 

1.5.3.  Lessons learned from similar experiences in the past 

The proposal builds on existing legislation which has ensured continuous reductions 
in the CO2 emissions of the EU fleet of new cars and light commercial vehicles over 
the past decade. 

1.5.4.  Compatibility with the multiannual financial framework and possible synergies with 

other appropriate instruments 

No additional resources required.  

1.5.5.  Assessment  of  the  different  available  financing  options,  including  scope  for 

redeployment 

No additional resources required.  

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1.6. 

Duration of the proposal/initiative and of its financial impact 

 limited duration  

–    in effect from [DD/MM]YYYY to [DD/MM]YYYY  

–    financial  impact  from  YYYY  to  YYYY  for  commitment  appropriations  and 

from YYYY to YYYY for payment appropriations.  

 unlimited duration 

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

–  followed by full-scale operation. 

1.7.  Method(s) of budget implementation planned10  

 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 European Investment Bank and the European Investment Fund 

–   bodies referred to in Articles 70 and 71 of the Financial Regulation 

–   public law bodies 

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

they are provided with adequate financial guarantees 

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

–   bodies or persons entrusted with the implementation of specific actions in the 
common  foreign  and  security  policy  pursuant  to  Title  V  of  the  Treaty  on 
European Union, and identified in the relevant basic act 

–  bodies  established  in  a  Member  State,  governed  by  the  private  law  of  a 
Member  State  or  Union  law  and  eligible  to  be  entrusted,  in  accordance  with 
sector-specific  rules,  with  the  implementation  of  Union  funds  or  budgetary 
guarantees,  to  the extent that such bodies are controlled by public law bodies or 
by bodies governed by private law with a public service mission, and are provided 
with adequate financial guarantees in the form of joint and several liability by the 
controlling bodies or equivalent financial guarantees and which may be, for each 
action, limited to the maximum amount of the Union support. 

Comments  

10 

Details of budget implementation methods and references to the Financial Regulation may be found on 
the BUDGpedia site: https://myintracomm.ec.europa.eu/corp/budget/financial-rules/budget-
implementation/Pages/implementation-methods.aspx. 

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No additional resources required.  

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2. 

MANAGEMENT MEASURES  

2.1.  Monitoring and reporting rules  

No  change  to  the  monitoring  and  reporting  rules  is  introduced,  since  the  current 
system also allows to monitor the application of the proposed additional fexibility. 

2.2.  Management and control system(s)  

2.2.1. 

Justification  of  the  budget  implementation  method(s),  the  funding  implementation 
mechanism(s), the payment modalities and the control strategy proposed 

The  proposal  is  not  implementing  a  financial  programme  but  introducing  an 
additional flexibility for 2025-2027 in terms of compliance by the light-duty vehicles 
funding 
manufacturers  with  CO2  emissions 
implementation  mechanisms, payment modalities and control  strategy in  relation  to 
error rates are not applicable. 

targets.  Management  mode, 

2.2.2. 

Information concerning the risks identified and the internal control system(s) set up 
to mitigate them 

This  proposal  does  not  concern  a  spending  programme.  Efficient  monitoring  of 
vehicle  registration  data  is  essential  for  ensuring  legal  certainty  in  enforcing  the 
legislation and for ensuring level playing field between different manufacturers. 

2.2.3.  Estimation  and  justification  of  the  cost-effectiveness  of  the  controls  (ratio  between 
the control costs  and the value of the related funds managed), and assessment of the 
expected levels of risk of error (at payment & at closure)  

This initiative does not bring about new significant controls/risks that would not be 
covered be an existing internal control framework. No specific measures beyond the 
application of the Financial Regulation have been envisaged. 

2.3.  Measures to prevent fraud and irregularities  

In  addition  to  the  application  of  the  Financial  Regulation  to  prevent  fraud  and 
irregularities,  the  additional  flexibility  for  compliance  with  the  CO2  reduction 
requirements  provided  for  in  this  proposal  will  be  accompanied  by  monitoring  and 
reporting of different datasets as provided for in Regulation (EU) 2019/631.  

EN 

7 

  EN 

 
3. 

3.1. 

ESTIMATED FINANCIAL IMPACT OF THE PROPOSAL/INITIATIVE  

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

No additional resources required. The current team will continue managing the initiative. 

•  Existing budget lines  

In order of multiannual financial framework headings and budget lines. 

Budget line 

Type of 
expenditure 

Contribution  

Heading of 
multiannual 
financial 
framework 

Number  

[XX.YY.YY.YY] 

[XX.YY.YY.YY] 

[XX.YY.YY.YY] 

Diff./Non-
diff.11 

from 
EFTA 
countries
12 

from 
candidate 
countries 
and 
potential 
candidates
13 

From 
other 
third 
countries 

other assigned 
revenue 

Diff./Non
-diff. 

Diff./Non
-diff. 

Diff./Non
-diff. 

YES/NO  YES/NO  YES/NO 

YES/NO 

YES/NO  YES/NO  YES/NO 

YES/NO 

YES/NO  YES/NO  YES/NO 

YES/NO 

•  New budget lines requested  

In order of multiannual financial framework headings and budget lines. 

Budget line 

Type of 
expenditure 

Heading of 
multiannual 
financial 
framework 

Number  

Diff./Non-
diff. 

from 
EFTA 
countries 

Contribution  

from 
candidate 
countries 
and 
potential 
candidates 

from 
other 
third 
countries 

other assigned 
revenue  

[XX.YY.YY.YY] 

[XX.YY.YY.YY] 

[XX.YY.YY.YY] 

Diff./Non
-diff. 

Diff./Non
-diff. 

Diff./Non
-diff. 

YES/NO  YES/NO  YES/NO 

YES/NO 

YES/NO  YES/NO  YES/NO 

YES/NO 

YES/NO  YES/NO  YES/NO 

YES/NO 

11 
12 
13 

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

EN 

8 

  EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
3.2. 

Estimated financial impact of the proposal on appropriations  

3.2.1. 

Summary of estimated impact on operational appropriations  

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

–    The proposal/initiative requires the use of operational appropriations, as explained below 

3.2.1.1.  Appropriations from voted budget 

Heading of multiannual financial framework  

Number 

EUR million (to three decimal places) 

DG: <…….> 

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

TOTAL MFF 
2021-2027 

Operational appropriations  

Budget line 

Budget line 

Commitments 

Payments 

Commitments 

Payments 

(1a) 

(2a) 

(1b) 

(2b) 

Appropriations of an administrative nature financed from the envelope of specific programmes14 
Budget line 

(3) 

TOTAL appropriations 
for DG <…….> 

Commitments 

Payments 

=1a+1b+3 

=2a+2b+3 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

TOTAL MFF 
2021-2027 

14 

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 

9 

EN 

 
 
 
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
  
 
TOTAL 

operational 

appropriations  

Commitments 

Payments 

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

TOTAL appropriations under 
HEADING <….> 

Commitments 

of the multiannual financial framework 

Payments 

(4) 

(5) 

(6) 

=4+6 

=5+6 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

Heading of multiannual financial  
framework  

Number 

DG: <…….> 

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

TOTAL MFF 
2021-2027 

Operational appropriations  

Budget line 

Budget line 

Commitments 

Payments 

Commitments 

Payments 

(1a) 

(2a) 

(1b) 

(2b) 

Appropriations of an administrative nature financed from the envelope of specific programmes15  
Budget line 

(3) 

TOTAL appropriations 
for DG <…….> 

Commitments 

Payments 

=1a+1b +3 

=2a+2b+3 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

15 

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 

10 

EN 

 
 
 
 
 
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
DG: <…….> 

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

TOTAL MFF 
2021-2027 

Operational appropriations  

Budget line 

Budget line 

Commitments 

Payments 

Commitments 

Payments 

(1a) 

(2a) 

(1b) 

(2b) 

Appropriations of an administrative nature financed from the envelope of specific programmes16  
Budget line 

(3) 

TOTAL appropriations 
for DG <…….> 

Commitments 

Payments 

=1a+1b +3 

=2a+2b+3 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

TOTAL 

operational 

appropriations  

Commitments 

Payments 

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

TOTAL appropriations under 
HEADING <….> 

Commitments 

of the multiannual financial framework 

Payments 

(4) 

(5) 

(6) 

=4+6 

=5+6 

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

TOTAL MFF 
2021-2027 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

16 

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 

11 

EN 

 
 
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
  
 
 
•  TOTAL  operational  appropriations 
operational headings) 

(all 

Commitments 

Payments 

•  TOTAL  appropriations  of  an  administrative  nature  financed 
from  the  envelope  for  specific  programmes  (all  operational 
headings) 

TOTAL appropriations Under          

Heading 1 to 6 

Commitments 

of the multiannual financial framework 
(Reference amount) 

Payments 

(4) 

(5) 

(6) 

=4+6 

=5+6 

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

TOTAL MFF 
2021-2027 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

Heading of multiannual financial  framework  

7 

‘Administrative expenditure’17 

 Human resources  
 Other administrative expenditure  
TOTAL DG <…….> 

DG: <…….> 

Appropriations  

DG: <…….> 

 Human resources  
 Other administrative expenditure  
TOTAL DG <…….> 

Appropriations  

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

TOTAL 
MFF 2021-
2027 

0.000 

0.000 

0.000 

TOTAL 
MFF 2021-
2027 

0.000 

0.000 

0.000 

17 

The necessary appropriations should be determined using the annual average cost figures available on the appropriate BUDGpedia webpage. 

EN 

12 

EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
TOTAL appropriations under HEADING 7 of the multiannual financial 
framework  

(Total 
commitments 
= Total 
payments) 

0.000 

0.000 

0.000 

0.000 

0.000 

EUR million (to three decimal places) 

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

TOTAL MFF 
2021-2027 

TOTAL appropriations under HEADINGS 1 to 7 

Commitments 

0.000 

0.000 

0.000 

0.000 

of the multiannual financial framework  

Payments 

0.000 

0.000 

0.000 

0.000 

Payments 

=2a+2b+3 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

TOTAL 

operational 

appropriations  

Commitments 

Payments 

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

TOTAL appropriations under 
HEADING <….> 

Commitments 

of the multiannual financial framework 

Payments 

(4) 

(5) 

(6) 

=4+6 

=5+6 

Heading of multiannual financial framework  

Number 

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

TOTAL MFF 
2021-2027 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

EN 

13 

EN 

 
 
 
 
 
 
 
 
 
 
 
  
 
 
  
 
 
 
 
DG: <…….> 

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

TOTAL MFF 
2021-2027 

Operational appropriations  

Budget line 

Budget line 

Commitments 

Payments 

Commitments 

Payments 

(1a) 

(2a) 

(1b) 

(2b) 

Appropriations of an administrative nature financed from the envelope of specific programmes18 
Budget line 

(3) 

TOTAL appropriations 
for DG <…….> 

Commitments 

Payments 

Payments 

=1a+1b+3 

=2a+2b+3 

=2a+2b+3 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

TOTAL 

operational 

appropriations  

Commitments 

Payments 

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

TOTAL appropriations under 
HEADING <….> 

Commitments 

of the multiannual financial framework 

Payments 

(4) 

(5) 

(6) 

=4+6 

=5+6 

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

TOTAL MFF 
2021-2027 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

18 

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 

14 

EN 

 
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
  
 
 
•  TOTAL  operational  appropriations 
operational headings) 

(all 

Commitments 

Payments 

•  TOTAL  appropriations  of  an  administrative  nature  financed 
from  the  envelope  for  specific  programmes  (all  operational 
headings) 

TOTAL appropriations under Headings 1 
to 6 

Commitments 

of the multiannual financial framework (Reference 
amount) 

Payments 

(4) 

(5) 

(6) 

=4+6 

=5+6 

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

TOTAL MFF 
2021-2027 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

Heading of multiannual financial framework  

7 

‘Administrative expenditure’19 

DG: <…….> 

 Human resources  
 Other administrative expenditure  

TOTAL DG <…….> 

Appropriations  

DG: <…….> 

EUR million (to three decimal places) 

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

TOTAL 
MFF 2021-
2027 

0.000 

0.000 

0.000 

TOTAL 
MFF 2021-
2027 

 Human resources  

0.000 

0.000 

0.000 

0.000 

0.000 

19 

The necessary appropriations should be determined using the annual average cost figures available on the appropriate BUDGpedia webpage. 

EN 

15 

EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Other administrative expenditure  

TOTAL DG <…….> 

Appropriations  

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

TOTAL appropriations under HEADING 7 of the multiannual 
financial framework  

(Total 
commitments 
= Total 
payments) 

0.000 

0.000 

0.000 

0.000 

0.000 

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

TOTAL MFF 
2021-2027 

EUR million (to three decimal places) 

TOTAL appropriations under HEADINGS 1 to 7 

Commitments 

0.000 

0.000 

0.000 

0.000 

0.000 

of the multiannual financial framework  

Payments 

0.000 

0.000 

0.000 

0.000 

0.000 

3.2.2.  Estimated output funded from operational appropriations (not to be completed for decentralised agencies) 

Year  
2024 

Year  
2025 

Year  
2026 

Year  
2027 

OUTPUTS 

Commitment appropriations in EUR million (to three decimal places) 

Enter as many years as necessary to show the 
duration of the impact (see Section1.6) 

TOTAL 

o
N

Cost 

o
N

Cost 

o
N

Cost 

o
N

Cost 

o
N

Cost  N

o

Cost 

o
N

Cost 

Total 
No 

Total 
cost 

Indicate 
objectives and 
outputs  

 

Type20 

Avera
ge 
cost 

SPECIFIC OBJECTIVE No 121… 

- Output 

20 
21 

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 Section 1.3.2. ‘Specific objective(s)’  

EN 

16 

EN 

 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
- Output 

- Output 

Subtotal for specific objective No 1 

SPECIFIC OBJECTIVE No 2 ... 

- Output 

Subtotal for specific objective No 2 

TOTALS 

EN 

17 

EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
3.2.3. 

Summary of estimated impact on administrative appropriations  

–    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 

3.2.3.1. Appropriations from voted budget 

VOTED APPROPRIATIONS 

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

TOTAL 
2021 - 2027 

HEADING 7 

Human resources  

Other administrative expenditure  

Subtotal HEADING 7 

Outside HEADING 7 

Human resources  

Other expenditure of an administrative nature 

Subtotal outside HEADING 7 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

TOTAL 

0.000 

0.000 

0.000 

0.000 

0.000 

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. 

3.2.4.  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 

3.2.4.1.  Financed from voted budget 

Estimate to be expressed in full-time equivalent units (FTEs)22 

VOTED APPROPRIATIONS 

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

 Establishment plan posts (officials and temporary staff) 

20 01 02 01 (Headquarters and Commission’s Representation Offices) 

20 01 02 03 (EU Delegations) 

01 01 01 01 (Indirect research) 

01 01 01 11 (Direct research) 

Other budget lines (specify) 

• External staff (inFTEs) 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

22 

Please specify below the table how many FTEs within the number indicated are already assigned to the 
management of the action and/or can be redeployed within your DG and what are your net needs. 

EN 

18 

  EN 

 
  
 
 
20 02 01 (AC, END from the ‘global envelope’) 

20 02 03 (AC, AL, END and JPD in the EU Delegations) 

Admin. Support 
line 
[XX.01.YY.YY] 

- at Headquarters 

- in EU Delegations  

01 01 01 02 (AC, END - Indirect research) 

 01 01 01 12 (AC, END - Direct research) 

Other budget lines (specify) - Heading 7 

Other budget lines (specify) - Outside Heading 7 

TOTAL 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

The staff required to implement the proposal (in FTEs):  

To be covered by 
current staff 
available in the 
Commission 
services  

Exceptional additional staff* 

To be financed 
under Heading 7 
or Research 

To be financed 
from BA line 

To be financed 
from fees 

N/A 

Establishment 
plan posts 

External 
staff 
(CA, SNEs, INT) 

Description of tasks to be carried out by: 

Officials and temporary staff 

External staff 

3.2.5.  Overview of estimated impact on digital technology-related investments 

Compulsory: the best estimate of the digital technology-related investments entailed 
by the proposal/initiative should be included in the table below.  

Exceptionally,  when  required  for  the  implementation  of  the  proposal/initiative,  the 
appropriations under Heading 7 should be presented in the designated line.  

The appropriations under Headings 1-6 should be reflected as “Policy IT expenditure 
on operational programmes”. This expenditure refers to the operational budget to be 
used to re-use/ buy/ develop IT platforms/ tools directly linked to the implementation 
of the initiative and their associated investments (e.g. licences, studies, data storage 
etc).  The  information  provided  in  this  table  should  be  consistent  with  details 
presented under Section 4 “Digital dimensions”. 

TOTAL Digital and IT appropriations 

Year 

Year 

Year 

Year 

2024 

2025 

2026 

2027 

TOTAL 
MFF 
2021 - 
2027 

EN 

19 

  EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
HEADING 7 

IT expenditure (corporate)  

Subtotal HEADING 7 

Outside HEADING 7 

Policy IT expenditure on operational 
programmes 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

Subtotal outside HEADING 7 

0.000 

0.000 

0.000 

0.000 

0.000 

TOTAL 

0.000 

0.000 

0.000 

0.000 

0.000 

3.2.6.  Compatibility with the current multiannual financial framework  

The proposal/initiative: 

–    can be fully financed through redeployment within the relevant heading of the 

multiannual financial framework (MFF) 

No  additional  resources  required.  The  current  team  will  continue  managing  the 
initiative. 

–    requires use of the unallocated margin under the relevant heading of the MFF 

and/or use of the special instruments as defined in the MFF Regulation 

N/A 

–    requires a revision of the MFF 

N/A 

3.2.7.  Third-party contributions  

The proposal/initiative: 

–    does not provide for co-financing by third parties 

–    provides for the co-financing by third parties estimated below: 

Appropriations in EUR million (to three decimal places) 

Year  
2024 

Year  
2025 

Year  
2026 

Year  
2027 

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 other revenue 

  please indicate, if the revenue is assigned to expenditure lines 

     EUR million (to three decimal places) 

EN 

20 

  EN 

 
  
 
 
 
 
 
 
 
 
 
 
 
 
Budget revenue line: 

Article …………. 

Appropriations 
available for the 
current financial 
year 

Impact of the proposal/initiative23 

Year 2024 

Year 2025  Year 2026 

Year 2027 

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

N/A 

Other  remarks  (e.g.  method/formula  used  for  calculating  the  impact  on  revenue  or 
any other information). 

N/A 

4. 

DIGITAL DIMENSIONS 

The proposal does not include any digital dimension.  

. 

4.1. 

Requirements of digital relevance 

The  proposal  introduces  a  flexibility  to  allow  manufacturers  to  comply  with  the  CO2 
emission targets  over 2025, 2026 and 2027  combined. This  means that there is  no digital 
implications or implementation enhancement via digital tools. 

4.2. 

Data 

N/A 

4.3. 

Digital solutions 

N/A 

4.4. 

Interoperability assessment 

N/A 

4.5.  Measures to support digital implementation 

N/A 

23 

As regards traditional own resources (customs duties, sugar levies), the amounts indicated must be net 
amounts, i.e. gross amounts after deduction of 20% for collection costs. 

EN 

21 

  EN