Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Regulations (EU) No 1173/2011 and (EU) No 473/2013 as regards alignment with the EU economic governance framework and further simplification of that framework
Date: 2025-10-02
Institutions: Directorate-General for Economic and Financial Affairs, European Commission
Subjects: budget deficit, economic governance (EU), economic planning, economic reform, euro area, fiscal policy, public debt, sanction (EU), stability pact, structural adjustment

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   EUROPEAN COMMISSION  Brussels, 2.10.2025  COM(2025) 591 final 2025/0311 (COD)  Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Regulations (EU) No 1173/2011 and (EU) No 473/2013 as regards alignment with the EU economic governance framework and further simplification of that framework {SWD(2025) 286 final}  
 
EXPLANATORY MEMORANDUM 

1. 

• 

CONTEXT OF THE PROPOSAL 

Reasons for and objectives of the proposal 

A reform of the EU economic governance framework entered into force on 30 April 2024. It 
concerned  three  pieces  of  legislation:  Regulation  (EU)  No  1466/97  (“preventive  arm”)  was 
repealed and replaced by Regulation (EU) 2024/1263; Council Regulation (EU) No 1467/97 
(“corrective  arm”)  was  amended;  and  Directive  2011/85  on  national  budgetary  frameworks 
was amended. Given the urgency at that time for the co-legislators to agree on a reform of the 
EU economic governance framework, the Commission did not propose amendments to other 
pieces of legislation that form part of that framework. 

The 2024 reform gave rise to a number of inconsistencies between the reformed EU economic 
governance  framework  and  Regulation  (EU)  No  473/2013  on  common  provisions  for 
monitoring  and  assessing  draft  budgetary  plans  and  ensuring  the  correction  of  excessive 
deficits of the Member States in the euro area (“the DBP regulation”) and Regulation (EU) No 
1173/2011  on  the  effective  enforcement  of  budgetary  surveillance  in  the  euro  area  (“the 
sanctions  regulation”).  The  Commission  now  proposes  amendments  to  these  regulations  to 
address these inconsistencies and further simplify the framework. 

The  objective  of  the  proposal  is  thus  to  ensure  consistency  between  the  DBP  and  sanctions 
regulations, on the one hand, and the reformed EU governance framework, on the other. The 
proposed  amendments  will  also  introduce  a  number  of  simplifications  to  the  DBP  and 
sanctions  regulations,  thus  simplifying  the  broader  EU  economic  governance  framework, 
reducing  administrative  burden  for  Member  States,  and  contributing  to  the  Commission’s 
simplification agenda.  

For  the  sanctions  regulation,  the  proposed  changes  consist  of:  (i)  updating  or  deleting  a 
number of articles which have become obsolete following the 2024 reform; and (ii) ensuring 
consistency between the regulation and the amended corrective arm, where the 2024 reform 
followed  the  principle  of  reducing  the  amount  of  financial  sanctions  and  making  their 
implementation more gradual. The Commission thus proposes to align the regulation with the 
principle of graduated sanctions in the reformed Stability and Growth Pact, while maintaining 
the current approach for sanctions related to the manipulation of statistics. This will also result 
in simplifying the implementation of the excessive deficit procedure under the corrective arm 
of the Stability and Growth Pact. 

In terms of the DBP regulation, there are three main inconsistencies: (i) outdated references to 
Stability  Programmes  and  National  Reform  Programmes,  which  have  been  merged  into  the 
medium-term fiscal-structural plans following the reform; (ii) outdated references to concepts 
such  as  medium-term  objective,  significant  observed  deviation  from  it  or  adjustment  path 
towards it, which should be replaced with the new concepts introduced by the 2024 reform; 
and  (iii)  outdated  cross-references  to  articles  of  the  preventive  arm,  corrective  arm  and 
directive which should be brought in line with the reformed framework. 

For  simplification  purposes,  the  amendments  to  Regulation  (EU)  No  473/2013  include  the 
deletion of economic partnership programmes, of certain data and reporting requirements  that 
have not provided value-added to the surveillance process in the past, of additional reporting 
requirements  for  euro  area  Member  States  subject  to  an  EDP,  as  well  as  of  the  additional 

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procedure for Member States at risk of non-compliance with the deadline for the correction of 
the excessive deficit.  

  • 

Consistency with existing policy provisions in the policy area 

The  proposal  aims  to  ensure  consistency  between  Regulation  (EU)  473/2013,  Regulation 
(EU) 1173/2011 and elements of the EU economic governance framework that were replaced 
or amended as part of the 2024 reform (Regulation (EU) 2024/1263, Regulation (EC) 1467/97 
and  Directive  (EU)  2011/85).  This  is  to  be  achieved  by  updating  the  two  regulations  to 
integrate concepts introduced by the 2024 reform and by ensuring that these regulations are 
complementary with the objectives of the reform. 

• 

Consistency with other Union policies 

The proposal to amend the two regulations will contribute to the Commission’s simplification 
agenda  aimed  at  boosting  competitiveness  and  safeguarding  economic,  social  and 
environmental goals by reducing regulatory burdens and simplifying EU laws thereby making 
their implementation easier. 

2. 

• 

LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY 

Legal basis 

The  proposal  is  based  on  Articles  121(6)  and  136  of  the  Treaty  on  the  Functioning  of  the 
European Union (TFEU), which are the relevant legal bases for the specific provisions of the 
two regulations to be amended.  

• 

Subsidiarity (for non-exclusive competence)  

The proposed amendments  of the regulations conform  with  the subsidiarity principle, as set 
out  in  Article  5  of  the  Treaty  on  the  European  Union.  The  objectives  of  the  amendments, 
namely  to  ensure  consistency  with  the  reformed  EU  economic  governance  framework  and 
streamline  that  framework,  cannot  be  achieved  at  the  level  of  the  Member  States  as  they 
require changes to EU legislation.  

• 

Proportionality 

The proposal respects the proportionality principle, as set out in Article 5 of the Treaty on the 
European  Union.  The  proposed  amendments  to  these  regulations  do  not  go  beyond  what  is 
necessary  to  achieve  consistency  of  the  EU  economic  governance  framework  and  the 
simplification of that framework. 

• 

Choice of the instrument 

The inclusion  of all  proposed amendments  to  the DBP and sanctions regulations in  a single 
legislative proposal aims at ensuring a coherent negotiation process for these two elements of 
the EU economic governance framework.  

3. 

• 

RESULTS 
CONSULTATIONS AND IMPACT ASSESSMENTS 

EX-POST 

EVALUATIONS, 

OF 

STAKEHOLDER 

Ex-post evaluations/fitness checks of existing legislation 

Backward-looking assessments of the EU economic governance framework were published as 
Commission  Communications  on  2  February  2020  (COM(2020)  55  final)  and  19  October 

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2021  (COM(2021  662  final).  The  Commission  Communication  of  2  February  2020  was 
accompanied by a Commission Staff Working Document (SWD(2020) 210 final). 

Summary of findings on Regulation (EU) 1173/2011 

The  Commission  Staff  Working  Document  of  2  February  2020  highlighted  that  the 
Commission  and  the  Council  had  been  reluctant  to  impose  financial  sanctions  against 
Member  States.  The  analysis  noted  that  the  introduction  of  swifter  sanctions  and  of  reverse 
qualified majority voting for Council decisions on Commission proposals for the  imposition 
of  sanctions  (as  part  of  the  Two-Pack  reform)  had  increased  the  role  of  the  Commission. 
However,  the  Commission  had  refrained  from  proposing  financial  sanctions.  In  its 
Communication on orientations  for a reform  of the EU economic governance  framework of 
9 November  2022  (COM(2022)  583  final),  the  Commission  proposed  to  de-constrain  the 
effective  use  of  financial  sanctions  by  lowering  their  amounts.  This  proposal  was 
implemented  in  the  revision  of  Regulation  (EC)  1467/97.  It  is  now  proposed  to  align 
accordingly Regulation (EU) 1173/2011. 

Summary of findings on Regulation (EU) 473/2013 

The Commission Staff Working Document of 2 February 2020 (SWD(2020) 210 final) found 
that  the  process  for  draft  budgetary  plans  (DBPs)  proved  useful  for  setting  up  a  dialogue 
between the EU institutions and euro area Member States, as well as for fostering awareness 
among national parliaments and the public of Member States’ obligations under the Stability 
and Growth Pact (SGP). At the same time, the focus of the assessment on annual changes in 
the (unobservable) structural balance or annual expenditure growth gave a certain narrowness 
to that dialogue. The corrective action by Member States to the ‘follow-up letters’ sent by the 
Commission  to  Member  States  in  all  the  DBP  rounds  since  2014  had  been  limited. 
Nevertheless,  despite  a  seemingly  limited  impact,  the  mere  existence  of  the  process 
encouraged Member States to  take the SGP  requirements into account  when preparing their 
draft budgets.  

The Commission Communication of November 2022 (COM(2022) 583 final) for a reform of 
the EU economic governance framework stressed that a stronger ex-post enforcement would 
be necessary as a counterpart to a risk-based approach that provides more leeway to Member 
States  in  setting  their  fiscal  adjustment.  The  assessment  of  compliance  with  the  SGP 
requirements  would  be  carried  out  on  a  continuous  basis,  which  in  the  case  of  euro  area 
Member States would include the assessment of compliance of the draft budgetary plans with 
the agreed multiannual net expenditure path in the autumn.  

• 

Stakeholder consultations 

Discussions have taken place between the Commission and Member States in the Economic 
and  Financial  Committee  (EFC)  and  the  Eurogroup  Working  Group  (EWG).  These 
discussions  focussed  on  whether  Regulations  (EU)  473/2013  and  1173/2011  should  be 
amended following the reform of the EU economic governance framework or if it would be 
sufficient  to  proceed  through  changes  in  interpretation  to  the  existing  regulations.  Member 
States  agreed  that  amendments  to  the  existing  regulations  are  necessary  to  provide  the 
necessary  legal  clarity.  Discussions  have  also  taken  place  with  Member  States  on  the  main 
elements of those amendments, with agreement that inconsistencies with other elements of the 
EU economic governance framework would need to be addressed. Member States were open 
to examining the proposals for simplification that would be put forward by the Commission. 

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A  discussion  also  took  place  with  the  ECON  committee  of  the  European  Parliament  which 
emphasised the objectives of the simplification package, namely to provide legal clarity and 
targeted  simplification,  and  sketched  out  the  main  elements  of  the  package,  similar  to  the 
information  provided  to  the  Member  States  in  the  respective  committees.  There  was  broad 
support for the simplification of these regulations. 

Collection and use of expertise 

• 

N/A 

• 

Impact assessment 

This  proposal  does  not  create  a  new  instrument  but  amends  existing  legislation  to  ensure 
consistency  of  the  DBP  and  sanctions  regulations  with  other  elements  of  the  reformed  EU 
economic governance framework. The proposal also aims to simplify existing procedures and 
reduce  the  reporting  requirements  for  Member  States.  The  proposed  amendments  focus  on 
targeted changes to the existing regulations. As stated above in the discussion on subsidiarity, 
there  are no other options for eliminating these  inconsistencies between  the two regulations 
and  other  elements  of  the  framework.  For  these  reasons,  no  formal  impact  assessment  was 
carried out. 

• 

Regulatory fitness and simplification 

N/A 

• 

Fundamental rights 

This proposal does not have consequences for the protection of fundamental rights.   

4. 

BUDGETARY IMPLICATIONS 

The proposal does not have implications for the EU budget. 

5. 

• 

OTHER ELEMENTS 

Implementation plans and monitoring, evaluation and reporting arrangements 

The  proposed  amendments  to  the  DBP  and  sanctions  regulations  do  not  require  additional 
measures  to  facilitate  their  implementation  and  do  not  pose  implementation  challenges  for 
Member States. 

Article  16  of  Regulation  (EU)  No  473/2013  requires  that  the  Commission  produce  a  report 
every  five  years  reviewing  the  following  elements:  (i)  the  effectiveness  of  the  regulation  in 
achieving its objectives; (ii) the progress in ensuring closer coordination of economic policies 
and  sustained  convergence  of  economic  performances  of  the  Member  States;  and  (iii)  the 
contribution  of the Regulation  to  achieving sustainable and inclusive growth and social  and 
economic  resilience.  The  report  of  the  Commission  should  be  accompanied,  where 
appropriate, by a proposal to amend the regulation.  

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Similarly, Article 13 of Regulation (EU) No 1173/2011 requires that the Commission produce 
a  report  every  five  years  reviewing  the  effectiveness  of  the  Regulation,  including  the 
possibility  to  enable  the  Council  and  the  Commission  to  act  in  order  to  address  situations 
which  risk  jeopardising  the  proper  functioning  of  the  monetary  union.  The  report  of  the 
Commission  should  be  accompanied,  where  appropriate,  by  a  proposal  to  amend  the 
regulation. 

Explanatory documents (for directives) 

• 

N/A 

• 

Detailed explanation of the specific provisions of the proposal 

The  proposal  makes  well-framed  and  targeted  changes  that  are  technical  in  nature  to 
Regulations  (EU)  No  473/2013  and  No  (EU)  1173/2011.  They  consist  in  eliminating 
inconsistencies with the pieces of legislation that resulted from the 2024 reform, as well as in 
simplifying  some  elements  in  line  with  the  Commission’s  simplification  agenda  aimed  at 
reducing regulatory burdens and simplifying EU laws to make their implementation easier. 

Regulation (EU) 1173/2011 

It  is  proposed  to  revise  Regulation  (EU)  1173/2011  to  ensure  technical  alignment  with  the 
reformed EU economic governance framework and ensure the principle of the graduation of 
sanctions  in  the  Stability  and  Growth  Pact.  As  the  significant  deviation  procedure  that 
triggered  the  application  of  sanctions  in  the  preventive  arm  no  longer  exists,  Article  4  and 
related  provisions  of  the  sanctions  regulation  have  become  obsolete  and  will  need  to  be 
deleted. Other sanctions are linked to provisions that are still in force in Council Regulation 
(EC)  1467/97  but  contrast  with  some  of  the  amendments  introduced  to  that  Regulation,  in 
particular  related  to  the  magnitude  and  frequency  of  the  sanctions  to  be  applied.  These 
provisions thus no longer respect the principle of a fair graduation of sanctions in the SGP, as 
set  out  in  Recital  22  of  Regulation  (EU)  1173/2011.  It  is  thus  proposed  to  remove  the 
sanctions  applicable  at  the  time  of  an  Article  126(6)  decision  (deletion  of  Article  5)  while 
modifying  the  sanctions  that  apply  at  the  time  of  an  Article  126(8)  decision  (revision  of 
Article  6).  While  it  is  not  proposed  to  modify  the  application  of  sanctions  related  to  the 
manipulation  of  statistics  (Article  8),  the  power  to  adopt  delegated  acts  related  to  the 
imposition of those (Article 11) is no longer needed and it is proposed to be deleted.  

Regulation (EU) 473/2013 

Inconsistencies in Regulation (EU) No 473/2013 largely concern outdated references to other 
acts  and  some  misalignments  with  new  concepts  introduced  by  the  2024  reform  of  the  EU 
economic  governance  framework,  requiring  amendments  to  Articles  1,  2,  3,  4,  5,  6  and  7. 
More  specifically:  (i)  references  to  Stability  and National  Reform  Programmes  are  replaced 
with references to national medium-term fiscal-structural plans; (ii) outdated references to the 
medium-term  objective,  significant  observed  deviation  from  it  or  adjustment  path  to  it  are 
replaced  with  references  to  the  new  concepts  introduced  by  the  2024  reform  such  as  net 
expenditure path and corrective net expenditure path; and (iii) a number of cross-references to 
former  Regulation  (EU)  No  1466/97,  Regulation  (EU)  No  1467/97  and  Council  Directive 
2011/85  became outdated and were updated to  reflect  the 2024 reform  of the EU  economic 
governance framework which consisted in repealing Regulation (EU) 1466/97 and replacing it 
with  Regulation  (EU)  2024/1263,  and  amending  Regulation  (EU)  No  1467/97  and  Council 
Directive 2011/85. 

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In  addition,  to  eliminate  inconsistencies  with  the  amendments  made  to  Council  Directive 
2011/85  as  part  of  the  2024  reform  of  the  EU  economic  governance  framework  and  for 
simplification  purposes  to  avoid  repeating  the  provisions  of  that  Directive,  amendments  are 
proposed to Articles 2, 3, 4 and 5. 

The proposed  amendments  to  Regulation  (EU) No 473/2013  also  aim to  ensure consistency 
with  the  amendments  to  Regulations  (EU)  1173/2011  by  deleting  the  requirement  for  the 
Commission DBP opinion to be taken into account in the imposition of non-interest bearing 
deposits given the deletion of Article 5 of Regulation (EU) No 1173/2011 (Article 12).  

In  terms  of  simplification,  the  proposed  amendments  to  Regulation  (EU)  473/2013  delete 
references  to  the  need  for  Member  States  in  the  excessive  deficit  procedure  to  establish 
economic partnership programmes (Article 9). The latter were introduced by the 2012 Treaty 
on Stability, Coordination and Governance in the Economic and Monetary Union and aimed 
at ensuring a sustainable and lasting correction of the excessive deficits of Member States by 
requiring Member States under EDP to  detail  specific structural  reforms  designed to  reduce 
their deficit and debt. Following the 2024 reform of the EU economic governance framework, 
the  function  of  the  Economic  Partnership  Programmes  is  ensured  through  the  adoption  of  a 
medium-term and risk-based approach, based on medium term fiscal structural plans, and the 
reinforcement of the excessive deficit procedure  through the introduction of clear activation 
and  abrogation  criteria  for  debt-based  EDPs.  Consequently,  Economic  Partnership 
Programmes have become obsolete.  

Also  for  simplification  purposes  and  to  reduce  the  reporting  burden,  amendments  are 
proposed to Regulation (EU) No 473/2013 to delete certain data and reporting requirements 
that  bring  no  value  added  to  the  surveillance  process  (Articles  6  and  7)  as  well  as  ex  ante 
reporting  requirements  to  the  Eurogroup  on  Member  States’  public  debt  issuance  plans 
(Article 8) as reporting on those plans to the Commission is considered sufficient. In addition, 
the  requirement  to  take  into  account  the  Commission  DBP  opinion  in  Article  126(3)  TFEU 
reports and Article 126(6) Decisions was deleted given the Article 126(3) TFEU requirement 
that all relevant factors be taken into account when preparing a report on the existence of an 
excessive deficit (Article 12). 

The proposed amendments also delete the need for additional reporting requirements for euro 
area  Member  States  subject  to  an  EDP  (Article  10).  The  objective  of  those  additional 
requirements was to allow for a better exchange of information between the Member States 
concerned and the Commission and to identify risks in the compliance with the deadline for 
the  correction  of  the  excessive  deficit  early  on.  The  2024  reform  of  the  EU  economic 
governance  framework  introduced  a  single  indicator  for  the  assessment  of  compliance  with 
the  corrective  net  expenditure  path  under  EDP  and  Member  States  regularly  report  on  it  in 
their Annual Progress Report submitted under Article 21 of Regulation (EU) 2024/1263. To 
reduce  the  reporting  burden  and  focus  on  implementing  the  2024  reform,  Member  States 
under  an  excessive  deficit  procedure  should  only  provide  the  information  requested  under 
Regulations (EU) 2024/1263 and 1467/97 as that is sufficient to assess compliance with the 
corrective  net  expenditure  path.  The  Commission  retains  the  right  to  ask  for  any  additional 
information it deems necessary for budgetary surveillance purposes.  

As  it  is  proposed  for  the  additional  reporting  requirements  to  be  deleted,  the  exercise  of 
delegation to specify the content of the additional reporting is no longer required (Article 14). 

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To  ensure  an  effective  monitoring  of  action  taken  by  the  Member  State  in  response  to  an 
Article 126(7) TFEU recommendation or an Article 126(9) TFEU notice, it is proposed that 
the  Member  State  submit  effective  action  reports  to  the  Commission  and  the  Council  every 
six  and  three  months  respectively  until  the  abrogation  of  the  EDP.  These  effective  action 
reports  can  be  included  in  the  Annual  Progress  Reports  defined  under  Article  21  of 
Regulation (EU) 2024/1263 and in the Draft Budgetary Plans to further reduce the reporting 
burden on Member States, and they should be taken into account  by the  Commission  when 
assessing if the Member State is taking effective action (Article 10). 

Also for simplification purposes and to drop existing procedures that were never used in the 
past, the amendments aim at no longer requiring  the Commission to propose to the Council a 
recommendation requiring the full implementation of measures under Article 126(7) or 126(9) 
TFEU  and  possibly  of  additional  measures  in  case  of  a  risk  of  non-compliance  with  the 
corrective  path  under  EDP  (Articles  11  and  12).  Moreover,  revising  the  corrective  net 
expenditure path under EDP due to a risk of the deadline not being met would run counter to 
the  medium-term  approach  adopted  by  the  2024  reform  of  the  EU  economic  governance 
framework. 

To increase transparency, accountability and ownership for the decisions taken in the context 
of this regulation, an economic dialogue may take place between the European Parliament, the 
Council and the Commission on the specification of the content of the DBPs, the results of the 
discussion  of  the  Eurogroup  on  the  Commission  DBP  opinions  to  the  extent  that  they  have 
been made public, and the overall assessment of the budgetary situation and prospects in the 
euro area as a whole (Article 15). For simplification purposes and to allow a more integrated 
fiscal  surveillance,  this  economic  dialogue  could  be  integrated  with  the  economic  dialogue 
established  under  Regulation  (EU)  2024/1263.    The  future  reviews  of  the  functioning  of 
Regulation (EU) No 473/2013 were aligned to the reviews on the functioning of Regulation 
(EU) 2024/1263 (Article 16) and the transitional provisions in Article 17 were deleted as they 
became outdated. 

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2025/0311 (COD) 

Proposal for a 

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 

amending Regulations (EU) No 1173/2011 and (EU) No 473/2013 as regards alignment 
with the EU economic governance framework and further simplification of that 
framework 

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 121(6) in combination with Article 136 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 Central Bank1, 

Acting in accordance with the ordinary legislative procedure, 

Whereas:  

(1) 

The  Union’s  economic  governance  framework  was  reformed  in  2024.  The  reform 
aimed  to  facilitate  effective  economic  surveillance,  anchored  in  a  common 
framework  that  ensures  equal  treatment  and  multilateral  policy  coordination.  The 
objectives  of  the  reform  were  to  further  promote  sound  and  sustainable  public 
finances, sound and inclusive growth and resilience through reforms and investment, 
prevent  the  occurrence  of  excessive  deficits,  and  strengthen  national  ownership.  In 
order  to  achieve  those  objectives,  the  reform  introduced  new  concepts  and  made 
changes to the structure of the Union’s economic governance framework. The reform 
was  implemented  by  the  adoption  of  Regulation  (EU)  2024/1263  of  the  European 
Parliament  and  of  the  Council2,  Council  Regulation  (EU)  2024/12643  and  Council 
Directive (EU) 2024/12654. 

(2) 

In  its  Communication  of  11  February  2025  entitled  ‘A  simpler  and  faster  Europe: 
Communication  on  implementation  and  simplification’5,  the  Commission  set  out  a 

1 
2 

3 

4 

5 

(OJ 

1466/97 

Regulation 

(EC)  No 

OJ C , , p. . 
Regulation  (EU)  2024/1263  of  the  European  Parliament  and  of  the  Council  of  29  April  2024  on  the 
effective  coordination  of  economic  policies  and  on  multilateral  budgetary  surveillance  and  repealing 
ELI: 
Council 
http://data.europa.eu/eli/reg/2024/1263/oj). 
Council  Regulation  (EU)  2024/1264  of  29  April  2024  amending  Regulation  (EC)  No  1467/97  on 
speeding  up  and  clarifying  the  implementation  of  the  excessive  deficit  procedure  (OJ  L,  2024/1264, 
30.4.2024, ELI: http://data.europa.eu/eli/reg/2024/1264/oj). 
Council Directive (EU) 2024/1265 of 29 April 2024 amending Directive 2011/85/EU on requirements 
for  budgetary 
(OJ  L,  2024/1265,  30.4.2024,  ELI: 
http://data.europa.eu/eli/dir/2024/1265/oj). 
Communication  from  the  Commission  to  the  European  Parliament,  the  Council,  the  European 
Economic and Social Committee and the Committee of the Regions of 11  February 2025, ‘A simpler 
and faster Europe: Communication on implementation and simplification’, COM(2025) 47 final. 

the  Member  States 

frameworks  of 

2024/1263, 

30.4.2024, 

L, 

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vision  for  an  implementation  and  simplification  agenda  that  aims  to  boost 
competitiveness  and  safeguard  economic,  social  and  environmental  goals  by 
reducing  regulatory  burdens  and  simplifying  Union  law,  thereby  making  its 
implementation easier. 

In  the  context  of  the  2024  reform  of  the  Union’s  economic  governance  framework 
and  with  the  view  to  simplifying,  consolidating  and  codifying  legislation,  it  is 
necessary to amend Regulations (EU) No 1173/20116 and (EU) No 473/2013 of the 
European  Parliament  and  of  the  Council7  in  order  to  ensure  consistency  with  other 
acts  of  the  economic  governance  framework  and  contribute  to  its  streamlining  and 
simplification. 

Member  States  whose  currency  is  the  euro  have  a  particular  interest  in  and  a 
responsibility  to  conduct  economic  policies  that  promote  the  proper  functioning  of 
the  economic  and  monetary  union  and  to  avoid  policies  that  jeopardise  that 
functioning. Article 136 of the TFEU allows the adoption of specific measures in the 
euro  area  which  go  beyond  the  provisions  applicable  to  all  Member  States,  for  the 
purpose  of  ensuring  the  proper  functioning  of  the  economic  and  monetary  union, 
including  the  additional  sanctions  introduced  by  Regulation  (EU)  No  1173/2011  to 
enhance the credibility of the fiscal surveillance framework of the Union and to deter 
from  the  misrepresentation,  whether  intentional  or  due  to  serious  negligence,  of 
government  deficit  and  debt  data  that  is  an  essential  input  to  economic  policy 
coordination in the Union.   

One  of  the  key  goals  of  the  2024  reform  of  the  Union’s  economic  governance 
framework  was  to  strengthen  fiscal  surveillance  and  enforcement  procedures  to 
deliver on the commitment of promoting sound and sustainable public finances and 
sustainable  and  inclusive  growth.  Enforcement  mechanisms  were  thus  reinforced, 
including by de-constraining the effective use of financial sanctions by lowering their 
amounts.  In  line  with  the  2024  reform,  Regulation  (EU)  No  1173/2011  should  be 
amended to ensure its consistency with other elements of the framework, namely the 
provisions of Regulation (EU) 2024/1263 and Regulation (EC) No 1467/978.  

The  2024  reform  of  the  Union’s  economic  governance  framework  eliminated  the 
concept of a significant deviation and the related procedure from the requirements of 
Regulation  (EU)  2024/1263,  in  line  with  the  intention  of  the  co-legislators  to 
simplify the fiscal framework and to apply a risk-based approach. With the removal 
of the significant deviation procedure, the requirement for a Member State to lodge 
with  the  Commission  an  interest-bearing  deposit,  triggered  by  a  failure  to  comply 
with  a significant  deviation procedure, should be deleted from  Regulation  (EU)  No 
1173/2011. Article 1, point (10), of Regulation (EU) 2024/1264 amended Regulation 
(EC)  No  1467/97  by  reducing  the  amount  of  financial  sanctions  allowed  under  the 

Regulation (EU) No 1173/2011 of the European Parliament and of the Council of 16 November 2011 
on  the  effective  enforcement  of  budgetary  surveillance  in  the  euro  area  (OJ  L  306,  23.11.2011,  p.  1, 
ELI: http://data.europa.eu/eli/reg/2011/1173/oj).  
Regulation  (EU)  No  473/2013  of  the  European  Parliament  and  of  the  Council  of  21  May  2013  on 
common provisions for monitoring and assessing draft budgetary plans and ensuring the correction of 
excessive  deficit  of  the  Member  States  in  the  euro  area  (OJ  L  140,  27.5.2013,  p.  11,  ELI: 
http://data.europa.eu/eli/reg/2013/473/oj). 
Council Regulation (EC) No 1467/97 of 7 July 1997 on speeding up and clarifying the implementation 
ELI: 
of 
http://data.europa.eu/eli/reg/1997/1467/oj). 

procedure 

excessive 

2.8.1997, 

deficit 

209, 

(OJ 

the 

6, 

p. 

L 

(3) 

(4) 

(5) 

(6) 

6 

7 

8 

EN 

9 

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(7) 

(8) 

(9) 

(10) 

(11) 

(12) 

corrective  arm,  while  making  the  imposition  of  those  sanctions  more  gradual. 
Regulation (EU) No 1173/2011 should be amended to reflect those principles for the 
imposition of financial sanctions with respect to the imposition of fines. 

Regulation  (EU)  No  1173/2011  allows  for  an  economic  dialogue  between  the 
institutions  of  the  Union,  upon  the  invitation  of  the  competent  committee  of  the 
European  Parliament,  to  discuss  decisions  taken  in  relation  to  the  imposition  of 
financial  sanctions  due  to  non-compliance  with  the  Union’s  fiscal  rules.  That 
dialogue could be part of the economic dialogue set out in Article 28 of Regulation 
(EU) 2024/1263.   

The power to adopt delegated acts related to the imposition of sanctions concerning 
the manipulation  of statistics, conferred on the Commission  under Regulation (EU) 
No 1173/2011, is no longer needed and should be deleted. 

Regulation  (EU)  No  1173/2011  should  be  amended  to  clarify  the  deadline  and  the 
content of the Commission’s  report on the application of that Regulation. 

The  national  medium-term  fiscal-structural  plans,  introduced  by  Regulation  (EU) 
2024/1263, are the cornerstone of the 2024 reform. They replaced the Stability and 
Convergence  Programmes  and  the  National  Reform  Programmes,  thereby  bringing 
together  the  fiscal,  reform  and  investment  commitments  of  each  Member  State 
within a common framework. Regulation (EU) No 473/2013 should be amended to 
take into account the introduction of the national medium-term fiscal-structural plans 
in the common framework. 

Regulation  (EU)  2024/1263  established  provisions  to  ensure  consistency  with 
Regulation (EU) No 1176/2011 of the European Parliament and of the Council9, in 
particular  by  integrating  in  the  procedure  set  out  by  Regulation  (EU)  2024/1263 
measures and reforms to be taken in the context of the procedure for prevention and 
correction of excessive macroeconomic imbalances. Specifically, in accordance with 
Article  31(1),  point  (a),  of  Regulation  (EU)  2024/1263,  an  unsatisfactory 
implementation  of  reforms  and  investments  included  in  a  Member  State’s  national 
medium-term  fiscal-structural  plan that are relevant  for macroeconomic imbalances 
is  to  be  taken  into  account  by  the  Commission  when  undertaking  in-depth  reviews 
and when considering whether to  establish the existence  of an excessive imbalance 
under Regulation (EU) No 1176/2011. Moreover, in accordance with Article 17(2) of 
Regulation (EU) 2024/1263, when an excessive imbalance procedure is launched, the 
Member  State  is  to  submit  a  revised  medium-term  fiscal-structural  plan,  which  is 
also to serve as its corrective action plan under Regulation (EU) No 1176/2011. 

In  order  to  simplify  the  Union’s  fiscal  framework  and  increase  transparency,  the 
2024 reform introduced a single operational indicator anchored in debt sustainability 
which serves as a basis for setting the fiscal path and for carrying out annual fiscal 
surveillance for each Member State. That single operational indicator, based on the 
net expenditure path, replaces the medium-term objective, the structural balance, the 
net expenditure benchmark and the debt reduction benchmark of the previous fiscal 
framework.  Member  States  under  an  excessive  deficit  procedure  (EDP)  receive  a 
corrective net expenditure path based on Council Regulation (EC) No 1467/97. 

9 

Regulation (EU) No 1176/2011 of the European Parliament and of the Council of 16 November 2011 
on  the  prevention  and  correction  of  macroeconomic  imbalances  (OJ  L  306,  23.11.2011,  p.  25,  ELI: 
http://data.europa.eu/eli/reg/2011/1176/oj). 

EN 

10 

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(13) 

(14) 

(15) 

(16) 

(17) 

In  order  to  simplify  the  legal  framework,  the  definition  of  an  independent  body  in 
Regulation  (EU) No 473/2013  should be amended to  refer to  Article 8a of Council 
Directive 2011/85/EU10 which established provisions to ensure that the requirements 
for independence safeguards, resources and tasks apply to those independent bodies 
in  all  Member  States.  Moreover,  Article  4(5)  of  Directive  2011/85/EU  already 
provides for a technical dialogue between Member States and the Commission on the 
assumptions  underpinning  the  macroeconomic  and  budgetary  forecasts.  It  is 
therefore not necessary to include that provision in Regulation (EU) No 473/2013. 

the  procedures  for  national  medium-term 
Directive  2011/85/EU  establishes 
budgetary  frameworks  providing  for  the  adoption  of  multiannual  fiscal  planning. 
Moreover,  Article  9(2),  point  (c),  of  that  Directive  sets  the  parameters  for  the 
national  medium-term  budgetary  frameworks  encompassing  a  description  of 
envisaged medium-term policies, including reforms and investments, with an impact 
on  general  government  finances  and  sustainable  and  inclusive  growth.  In  order  to 
simplify the legal framework, Regulation (EU)  No 473/2013 should be amended to 
avoid a repetition of the provisions set out in Directive 2011/85/EU.   

Regulation  (EU)  2024/1263  provides  that  independent  fiscal  institutions  may  be 
asked  to  issue  opinions  on  the  macroeconomic  forecast  and  on  the  macroeconomic 
assumptions  underpinning  the  net  expenditure  path  of  the  national  medium-term 
fiscal-structural  plan  or  of  the  revised  national  medium-term  fiscal-structural  plan. 
From 2032 onwards, the opinion of those institutions becomes mandatory, provided 
that they have built sufficient capacity. Moreover, independent fiscal institutions may 
be asked to  provide an assessment of the budgetary outturns reported in  the annual 
progress  report  with  the  net  expenditure  path  as  set  by  the  Council.  The  relevant 
independent fiscal institutions may also be requested to analyse the factors behind a 
deviation from the set net expenditure path. In order to ensure consistency with the 
2024 reform of the  Union’s economic governance framework, Regulation  (EU)  No 
473/2013 should be amended to reflect the changes to the role of independent fiscal 
institutions introduced by Regulation (EU) 2024/1263. 

Regulation (EU) No 473/2013 should be amended to ensure that national budgetary 
procedures  are  consistent  with  the  recommendations  issued  in  the  context  of 
Regulation  (EU)  2024/1263,  with  recommendations  and  decisions  issued  in  the 
context of Regulation (EC) No 1467/1997, with decisions under Regulation (EU) No 
1173/2011  where  appropriate  and  with  the  rules  and  procedures  laid  down  in 
Directive 2011/85/EU.   

Regulation  (EU)  No  473/2013  should  be  amended  to  prescribe  that  the  draft 
budgetary  plans  (‘DBPs’)  should  be  consistent  and  comply  with  the  requirements 
resulting  from  the  2024  reform  of  the  Union’s  governance  framework.  The  DBPs 
should  reflect  the  implementation  of  the  Council  Recommendations  regarding  the 
medium-term  fiscal-structural  plans.  In  that  respect,  they  should  set  out  how  the 
fiscal  policy  strategy  will  be  delivered  in  the  next  year,  and  present  the  concrete 
expenditure  and  revenue  measures  that  ensure  compliance  with  the  net  expenditure 
path set by the Council under Regulation (EU) 2024/1263 or explain any deviations 
from  that  net  expenditure  path.  If  the  Member  State  is  under  an  EDP,  the  DBPs 

10 

Council Directive 2011/85/EU of 8 November 2011 on requirements for budgetary frameworks of the 
Member States (OJ L 306 23.11.2011, p. 41, ELI: http://data.europa.eu/eli/dir/2011/85/oj). 

EN 

11 

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(18) 

(19) 

(20) 

(21) 

(22) 

should  present  concrete  expenditure  and  revenue  measures  that  ensure  compliance 
with the corrective path set under Regulation (EC) No 1467/97.  

At  the  same  time,  for  simplification  purposes  and  to  reduce  administrative  burden, 
Regulation (EU) No 473/2013 should be amended to reduce the reporting obligation 
of Member States regarding data that in the past proved not to provide a clear value 
added. In addition, to reduce the reporting burden and considering that reporting to 
the  Commission  is  sufficient  to  allow  for  the  coordination  of  the  national  debt 
issuance of Member States on the Union’s Sovereign Debt Markets, Regulation (EU) 
No 473/2013 should be amended to eliminate ex ante reporting by Member States on 
their public debt issuance plans to the Eurogroup.  

In order to simplify EU fiscal surveillance and to reduce administrative burden, the 
Commission  should  no  longer  report  in  its  overall  assessment  of  the  budgetary 
situation and prospects in the euro area as a whole on elements that have not proven 
to provide added value in the surveillance process (such as a sensitivity analyses of 
the risks to public finance sustainability in the event of adverse economic, financial 
or budgetary developments or the methodology, models and assumptions of the most 
recent economic forecasts of the Commission services for each Member State.)  

In case a government is not in a position to prepare a draft budget law for adoption 
by the national parliament, the submission of a DBP at unchanged policies is also not 
needed  and  should  be  replaced  by  a  technical  exchange  whereby  Member  States 
provide  the  Commission  with  information  regarding  the  macroeconomic  and 
budgetary positions which the Commission will include in its forecasts. 

The  2012  Treaty  on  Stability,  Coordination  and  Governance  in  the  Economic  and 
Monetary  Union11  has  established  the  economic  partnership  programmes,  which 
became  part  of  the  Union’s  economic  governance  framework  in  2013  by  virtue  of 
Regulation  (EU)  No  473/2013.  Their  aim  was  to  ensure  a  sustainable  and  lasting 
correction  of  the  excessive  deficits  of  Member  States  by  requiring  that  Member 
States  under  EDP  detail  specific  structural  reforms  designed  to  reduce  their  deficit 
and debt. The function of economic partnership programmes is ensured in the 2024 
reform of the Union’s governance framework through two main channels. The first is 
through the adoption of a medium-term and risk-based approach in the medium-term 
fiscal-structural plans, which include the impact of reforms and investments on fiscal 
sustainability.  The  second  is  through  the  reinforcement  of  the  EDP  through  the 
introduction  of  clear  activation  and  abrogation  criteria  for  debt-based  EDPs. 
Therefore,  Regulation  (EU)  No  473/2013  should  be  amended  to  take  into  account 
that economic partnership programmes have become obsolete.  

Regulation  (EU)  No  473/2013  introduced  additional  reporting  requirements  for 
Member States whose currency is the euro and which were subject to an EDP under 
Regulation (EC) No 1467/97. The objective of those additional requirements was to 
allow  for  a  better  exchange  of  information  between  the  Member  States  concerned 
and the Commission and to identify risks in the compliance with the deadline for the 
correction  of  the  excessive  deficit  early  on.  The  2024  reform  of  the  Union’s 
economic governance framework introduced a single indicator for the assessment of 
compliance with the corrective net expenditure path under the EDP. Member States 
are  to  regularly  report  on  it  in  their  annual  progress  reports  submitted  under 
Regulation  (EU)  2024/1263.  Therefore,  Regulation  (EU)  No  473/2013  should  be 

11 

ELI: http://data.europa.eu/eli/agree_eums/2012/302 

EN 

12 

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(23) 

(24) 

(25) 

(26) 

amended to reduce the reporting burden and focus on implementing the 2024 reform. 
Member  States  subject  to  an  EDP  should  only  provide  the  information  requested 
under Regulation (EU) 2024/1263, Regulation (EC) No 1467/97 and the subsequent 
effective action reports pertaining to Council recommendations under Article 126(7) 
TFEU or Council notices under Article 126(9) TFEU as foreseen in Regulation (EU) 
473/2013,  given  that  that  information  is  sufficient  to  assess  compliance  with  the 
corrective  net  expenditure  path.  The  Commission  should  retain  the  right  to  request 
any additional information it deems necessary for budgetary surveillance purposes.  

As this additional reporting is no longer required, Regulation (EU) 473/2013 should 
be  amended  to  remove  the  empowerment  to  adopt  delegated  acts  to  specify  the 
content of the additional reporting.  

In accordance with Council recommendations under Article 126(7) TFEU or notices 
under Article 126(9)  TFEU,  Member States are to report on action taken. In order to 
ensure  an  effective  monitoring  of  action  taken  to  correct  the  excessive  deficit, 
Regulation  (EU)  473/2013  should  be  amended  to  clarify  the  reporting  obligations 
stemming  from  those  Council  recommendations  and  to  oblige  Member  States  to 
submit  follow-up  reports  to  the  Commission  and  the  Council  on  effective  action 
every six months when they are subject to a Council Recommendation under Article 
126(7)  TFEU  until  the  Council  abrogates  the  decision  on  the  existence  of  an 
excessive  deficit.  Moreover,  the  Member  State  should  submit  follow-up  reports  on 
effective action to the Council and the Commission on a quarterly basis when it is the 
subject  of  a  Council  notice  under  Article  126(9)  TFEU  until  the  Council  abrogates 
the decision on the existence of an excessive deficit. In order to reduce the reporting 
burden  on  Member  States,  it  should  be  possible  to  include  such  effective  action 
reports in  the  annual  progress  reports as defined  under Regulation  (EU) 2024/1263 
and in the DBP, where possible. Since the EDP monitoring is to be replaced by the 
reporting specified under Regulation (EC) No 1467/97, the Commission should take 
into  account  all  effective  action  reports  transmitted  by  the  Member  State  when 
making its assessment of effective action.  

Regulation  (EU)  No  473/2013  should  be  amended  to  simplify  existing  procedures 
and eliminate those that have not proven  useful and are not in line with the overall 
approach  of  the  revised  framework.  In  particular,  the  provisions  requiring  the 
Commission to address to the Member State a recommendation in case of a risk of 
non-compliance with the deadline to correct the excessive deficit should be deleted, 
as  the  2024  reform  of  the  economic  governance  framework  introduced  a  medium-
term approach that is no longer focused on a specific year for the correction of the 
excessive deficit, but rather aims to ensure that the government deficit is brought and 
maintained below 3% of GDP over the medium term.   

Article  2(3)  of  Regulation  (EC)  No  1467/97  requires  that  all  relevant  factors  as 
indicated  in  Article  126(3)  TFEU  be  taken  into  account  when  preparing    a  report 
under  Article  126(3)  TFEU  on  the  existence  of  an  excessive  deficit.  An  explicit 
requirement for the Commission opinion under Article 7(1) of Regulation  (EU) No 
473/2013 to be taken into account when drafting a report under Article 126(3) TFEU 
or  when  taking  a  decision  on  the  existence  of  an  excessive  deficit  under  Article 
126(6)  TFEU  is  therefore  not  necessary.  Moreover,  taking  into  account  the 
Commission  opinion  under  Article  7(1)  of  Regulation  (EU)  No  473/2013  when 
recommending  the  imposition  of  a  non-interest  bearing  deposit  under  Article  5  of 
Regulation (EU) No 1173/2011 is outdated given the deletion of that Article.  

EN 

13 

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(27) 

(28) 

(29) 

(30) 

In  order  to  increase  transparency,  accountability  and  ownership  for  the  decisions 
taken  in  the  context  of  Regulation  (EU)  No  473/2013,  an  economic  dialogue  may 
take place between the European Parliament, the Council and the Commission on the 
specification  of  the  content  of  the  DBPs,  the  results  of  the  discussion  of  the 
Eurogroup on the Commission DBP opinions to the extent that they have been made 
public,  and  the  overall  assessment  of  the  budgetary  situation  and  prospects  in  the 
euro  area  as  a  whole.  In  order  to  simplify  dialogue  between  the  institutions  of  the 
Union  and  to  allow  a  more  integrated  fiscal  surveillance,  this  economic  dialogue 
could  be  integrated  with  the  economic  dialogue  established  under  Regulation  (EU) 
2024/1263.    

The  Union’s  strategy  for  growth  and  jobs  is  implemented  through  the  Commission 
priorities  for  2024-2029  which  focus  on  the  improvement  of  social  and  economic 
resilience  and  sustainable  and  inclusive  growth  by  boosting  competitiveness, 
productivity,  growth  potential,  social  cohesion  and  economic  convergence,  thereby 
helping to address the medium- and long-term challenges facing the Union.   

Regulation  (EU)  No  473/2013  should  be  amended  to  clarify  the  deadline  and  the 
content of the Commission reports on the application of that Regulation. 

Regulations  (EU)  473/2013  and  (EU)  No  1173/2011  should  therefore  be  amended 
accordingly, 

HAVE ADOPTED THIS REGULATION: 

Article 1 

Amendments to Regulation (EU) No 1173/2011  

Regulation (EU) No 1173/2011 is amended as follows: 

(1) 

in Article 1, paragraph 1 is replaced by the following: 

‘1. This  Regulation  sets  out  a system  of sanctions for  enhancing the  enforcement of the 
Stability and Growth Pact in the euro area.’; 

(2) 

Article 2 is amended as follows: 

(a) 

point 1 is deleted; 

(b)  point 2 is replaced by the following: 

‘(2)  ‘corrective  part  of  the  Stability  and  Growth  Pact’  means  the  procedure  for  the 
avoidance and correction of Member States’ excessive deficit as regulated by Article 126 
TFEU and Regulation (EC) No 1467/97.’; 

(c) 

point 3 is deleted; 

(3) 

in Article 3, the first paragraph is replaced by the following: 

‘In order to enhance the dialogue between the institutions of the Union, in particular the 
European Parliament, the Council and the Commission, and to ensure greater transparency 
and accountability,  the  competent  committee of the European Parliament  may invite the 
President  of  the  Council,  the  Commission  and,  where  appropriate,  the  President  of  the 
European  Council  or  the  President  of  the  Eurogroup  to  appear  before  the  committee  to 
discuss decisions taken pursuant to Article 6 of this Regulation.’; 

(4) 

Articles 4 and 5 are deleted; 

EN 

14 

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(5) 

Article 6 is replaced by the following: 

‘Article 6 

Fines 

1. If the Council, acting under Article 126(8) TFEU, decides that a Member State has not 
taken effective action to correct its excessive deficit, the Commission shall, within 20 days 
of  that  decision,  recommend  that  the  Council,  by  a  further  decision,  impose  a  fine, 
amounting  to  up  to  0,02  %  of  the  latest  estimate  of  the  previous  year’s  GDP  of  that 
Member State. The fine shall be paid every six months until the Council assesses that the 
Member  State  concerned  has  taken  effective  action  in  response  to  the  decision  issued 
under Article 126(7) TFEU. 

2. The decision imposing a  fine shall be deemed to  be adopted by the Council unless it 
decides  by  a  qualified  majority  to  reject  the  Commission’s  recommendation  within  10 
days of the Commission’s adoption thereof. 

3.  The  Council,  acting  by  a  qualified  majority,  may  amend  the  Commission’s 
recommendation and adopt the text so amended as a Council decision.’; 

(6) 

(7) 

(8) 

Article 7 is deleted; 

in Article 8, paragraph 4 is deleted; 

Articles 9 is replaced by the following: 

‘Article 9 

Administrative nature of the sanctions 

The sanctions imposed pursuant to Articles 6 and 8 shall be of an administrative nature.’; 

(9) 

Articles 10 and 11 are deleted; 

(10) 

in Article 12, paragraph 1 is replaced by the following: 

‘1.  For  the  measures  referred  to  in  Articles  6  and  8,  only  members  of  the  Council 
representing Member States whose currency is the euro shall vote, and the Council shall 
act  without  taking  into  account  the  vote  of  the  member  of  the  Council  representing  the 
Member State concerned.’; 

(11) 

Article 13 is replaced by the following: 

‘Article 13 

Review 

1. By XXX, and every  5 years thereafter, the Commission  shall submit to  the European 
Parliament and to the Council a report on the application of this Regulation accompanied, 
where appropriate, by a proposal to amend this Regulation. The Commission shall make 
that report public. 

The report referred to in the first subparagraph shall review: 

(a) the effectiveness of this Regulation in achieving its objectives as set out in Article 1; 

(b)  the  progress  in  ensuring  closer  coordination  of  economic  policies  and  sustained 
convergence  of  economic  performances  of  the  Member  States  in  accordance  with  the 
TFEU; 

(c) the contribution of this Regulation to achieving sustainable and  inclusive growth and 
social and economic resilience. 

EN 

15 

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2. The report shall be transmitted to the European Parliament and the Council.’. 

Article 2 

Amendments to Regulation (EU) No 473/2013 

Regulation (EU) No 473/2013 is amended as follows: 

(12) 

Article 1(1) is amended as follows: 

(a) 

points (a), (b) and (c) are replaced by the following: 

‘(a)  complementing  the  European  Semester,  as  established  in  Regulation  (EU) 
2024/1263  of  the  European  Parliament  and  of  the  Council*,  with  a  common 
budgetary timeline; 

(b)  complementing 
macroeconomic imbalances, as established by Regulation (EU) No 1176/2011; 

the  prevention  and  correction  of 

the  procedure  for 

(c)  complementing  the  multilateral  surveillance  system  of  budgetary  policies,  as 
established  by  Regulation 
(EU)  2024/1263,  with  additional  monitoring 
requirements  in  order  to  ensure  that  Union  policy  recommendations  in  the 
budgetary area are appropriately integrated in the national budgetary preparations; 

______ 

* Regulation (EU) 2024/1263 of the European Parliament and of the Council of 29 
April 2024 on the effective coordination of economic policies and on multilateral 
budgetary surveillance and repealing Council Regulation (EC) No 1466/97 (OJ L, 
2024/1263, 30.4.2024, ELI: http://data.europa.eu/eli/reg/2024/1263/oj).’; 

(b)  point (e) is deleted; 

(13) 

Article 2 is amended as follows: 

(a) 

paragraph 1 is amended as follows: 

(i) 

the first subparagraph is amended as follows: 

– 

point (a) is replaced by the following: 

‘(a)  ‘independent  body’  means  an 
established in accordance with Article 8a of Directive 2011/85/EU;’; 

independent  fiscal 

institution 

– 

point (d) is replaced by the following: 

‘(d)  ‘national  medium-term  fiscal-structural  plan’  means  the  national 
medium-term  fiscal-structural  plan  as  defined  in  Article  2,  point  (6),  of 
Regulation (EU) 2024/1263;’; 

– 

the following points (e) and (f) are added: 

‘(e) ‘net expenditure path’ means the net expenditure path as defined in 
Article 2, point (5), of Regulation (EU) 2024/1263; 

(f) ‘corrective net expenditure path’ means the corrective net expenditure 
path referred to in Article 3(4) of Regulation (EC) No 1467/97.’; 

(ii) 

the second subparagraph is deleted; 

(b)  paragraph 2 is replaced by the following: 

EN 

16 

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‘2. The definitions of ‘general government sector’ and of ‘subsectors of the general 
government  sector’  set  out  in  Annex  A  to  Regulation  (EU)  No  549/2013  of  the 
European Parliament and of the Council* shall also apply to this Regulation. 

______ 

* Regulation (EU) No 549/2013 of the European Parliament and of the Council of 
21  May  2013  on  the  European  system  of  national  and  regional  accounts  in  the 
European 
ELI: 
174, 
http://data.europa.eu/eli/reg/2013/549/oj).’; 

26.6.2013, 

Union 

(OJ 

p. 

1, 

L 

(14) 

Article 3 is replaced by the following: 

‘Article 3 

Consistency with the framework for economic policy coordination 

The Member States’ budgetary procedure shall be consistent with all of the following: 

(1) 

the recommendations issued in the context of Regulation (EU) 2024/1263; 

(2)  where  appropriate,  the  Council  recommendations  and  decisions  issued  in  the 

context of Regulation (EC) No 1467/97; 

(3)  where appropriate, decisions under Regulation (EU) No 1173/2011;  

(4) 

the rules and procedures laid down in Directive 2011/85/EU.’; 

(15) 

Article 4 is amended as follows: 

(a) 

paragraph 1 is deleted; 

(b)  paragraph 4 is replaced by the following: 

‘4.  National  multi-annual  fiscal  planning  under  Directive  2011/85/EU  and  draft 
budgets  referred  to  in  paragraph  2  of  this  Article  shall  be  based  on  independent 
macroeconomic forecasts, and shall indicate whether the budgetary forecasts have 
been produced or endorsed by an independent body. Those forecasts shall be made 
public together with the relevant national multi-annual fiscal planning documents 
under Directive 2011/85/EU and the draft budgets that they underpin.’; 

(16) 

Article 5 is amended as follows: 

(a) 

paragraph 1 is replaced by the following: 

‘1.  Irrespective of the other tasks set  out  in  Article 8a of Directive 2011/85/EU, 

Member States shall have in place independent bodies for: 

(a) 

providing  the  opinion  referred  to  in  Article  11(2)  and  the 
assessment referred to in Article 23 of Regulation (EU) 2024/1263; 

(b)  monitoring  compliance  with  the  national  numerical  fiscal  rules 

referred to in Articles 5 and 8a of Directive 2011/85/EU’; 

(b)  paragraph 2 is deleted; 

(17) 

Article 6 is replaced by the following: 

‘Article 6 

Monitoring requirements 

1.  Member  States  shall  submit  annually  to  the  Commission  and  to  the 
Eurogroup a draft budgetary plan for the forthcoming year by 15 October. 

EN 

17 

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(a) 

(b) 

(c) 

(d) 

(e) 

(f) 

(g) 

(h) 

(i) 

(j) 

That draft budgetary plan shall be consistent with the framework set out in 
Article 3. 

2.  As  soon  as  the  draft  budgetary  plans  referred  to  in  paragraph  1  have  been 

submitted to the Commission, they shall be made public. 

3. 

The draft budgetary plan shall contain the following information for the year 
covered by the draft budget and the previous one: 

the  growth  rate  of  net  expenditure,  as  defined  in  Article  2,  point  (2)  of  Regulation 
(EU) 2024/1263, and the breakdown of its components implied by the draft budget; 

a description and quantification of the revenue and expenditure measures included in 
the draft budget; 

a  quantification  of  the  expenditure  on  programmes  of  the  Union  fully  matched  by 
revenue  from  Union  funds,  as  well  as  national  expenditure  on  co-financing  of 
programmes funded by the Union included in the draft budget; 

the projections at unchanged policies for expenditure and revenue as a percentage of 
GDP for the general  government  and their main components, including  gross fixed 
capital formation; 

the  macroeconomic  projections  underpinning  the  draft  budget,  including  the  main 
assumptions and important economic developments relevant for the draft budget; 

revenue  and  expenditure  projections  for  the  general  government  and  their  main 
components, based on the most recent available outcome data and consistent with the 
growth  rate  of  net  expenditure,  the  revenue  and  expenditure  measures,  the 
expenditure  on  programmes  of  the  Union  fully  matched  by  revenue  from  Union 
funds and the macroeconomic projections, as referred to in points (a) to (e); 

the  budget  balance  for  the  general  government,  implied  by  the  revenue  and 
expenditure projections, broken down by subsector of general government, as well as 
the general government debt; 

relevant  information  on  the  general  government  expenditure  by  purpose,  including 
on education, healthcare, employment and defence, including investment in defence; 

the underlying assumptions and methodologies used to estimate the budgetary impact 
of expenditure and revenue measures; 

indications  on  how  commitments  for  reforms  and  investments  set  out  in  the  draft 
budgetary  plan,  including  in  particular  public  investment,  address  the  current 
recommendations  to  the  Member  State  concerned  in  accordance  with  Articles  121 
and 148 TFEU and are instrumental to the achievement of sustainable and inclusive 
growth and social and economic resilience.; 

The  description  of  revenue  and  expenditure  measures  referred  to  in  the  first 
subparagraph,  point  (b),  may  be  less  detailed  for  measures  with  a  budgetary 
impact  estimated  to  be  lower  than  0.1%  of  GDP.  Particular  and  explicit 
attention shall be paid to major fiscal policy reform plans, including those with 
potential spill-over effects for other Member States whose currency is the euro. 

4. 

The  draft  budgetary  plan  shall  explain  how  the  draft  budget  for  the 
forthcoming  year  ensures  compliance  with  the  net  expenditure  path  set  by 
the  Council  under  Regulation  (EU)  2024/1263,  or,  where  applicable, 
possible deviations from that net expenditure path. For Member States in an 

EN 

18 

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excessive  deficit  procedure  under  Regulation  (EC)  No  1467/97,  the  draft 
budgetary plan shall explain how the draft budget for the forthcoming year 
ensures compliance with the corrective net expenditure path. 

5. 

The specification of the content of the draft budgetary plan shall be set out 
in  a  harmonised  framework  established  by  the  Commission  in  cooperation 
with the Member States.’; 

(18) 

Article 7 is amended as follows: 

(a) 

paragraph 2 is replaced by the following: 

‘2. Notwithstanding paragraph 1, where, in exceptional cases, after consulting 
the  Member  State  concerned  within  one  week  of  submission  of  the  draft 
budgetary plan, the Commission identifies particularly serious non-compliance 
of  the  draft  budgetary  plan  with  the  net  expenditure  path  set  by  the  Council 
under Regulation (EU) 2024/1263 or with the corrective net expenditure path 
under  the  excessive  deficit  procedure  established  under  Regulation  (EC)  No 
1467/97,  the  Commission  shall  adopt  its  opinion  within  two  weeks  of 
submission  of  the  draft  budgetary  plan.  In  its  opinion,  the  Commission  shall 
request that a revised draft budgetary plan be submitted as soon as possible and 
in any event within three weeks of the date of its opinion. The Commission's 
request shall be reasoned and shall be made public. 

Article 6(2), (3) and (4) shall apply to revised draft budgetary plans submitted 
pursuant to the first subparagraph of this paragraph. 

The Commission shall adopt a new opinion on the revised draft budgetary plan 
as soon as possible and in any event within three weeks of submission of the 
revised draft budgetary plan.’; 

(b)  paragraph 4 is replaced by the following: 

‘4.  The  Commission  shall  make  an  overall  assessment  of  the  budgetary 
situation and prospects in the euro area as a whole, on the basis of the national 
budgetary prospects  and their interaction across  the area, relying on the  most 
recent economic forecasts of the Commission services. 

It  shall,  as  appropriate,  outline  measures  to  reinforce  the  coordination  of 
budgetary and macroeconomic policy at the euro area level. 

The overall assessment shall be made public and shall be taken into account in 
the annual general guidance to Member States issued by the Commission.’; 

(19) 

in Article 8, paragraph 1 is replaced by the following: 

‘1.  Member  States  shall  report  to  the  Commission,  ex  ante  and  in  a  timely 
manner, on their national debt issuance plans.’; 

(20) 

(21) 

Article 9 is deleted; 

Article 10 is replaced by the following: 

‘Article 10  

Reporting requirements for Member States in excessive deficit procedure  

(1)  Where  the  Council  makes  recommendations  to  the  Member  State 
concerned  in  accordance  with  Article  126(7)  TFEU,  following  the 
submission of the first report on action taken referred to in Article 3(5) of 

EN 

19 

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Regulation  (EC)  No  1467/97,  the  Member  State  shall  submit  follow-up 
reports on effective action to the Council and the Commission on a six-
monthly basis until the Council abrogates the decision on the existence of 
an excessive deficit. The content of those follow-up reports on effective 
action  shall  be  as  specified  in  Article  3(5)  of  Regulation  (EC)  No 
1467/97. 

(2)  Where  the  Council  gives  notice  to  the  Member  State  concerned  in 
accordance  with  Article  126(9)  TFEU,  following  the  submission  of  the 
first report on action taken referred to in Article 5(1a) of Regulation (EC) 
No  1467/97,  the  Member  State  shall  submit  follow-up  reports  on 
effective  action  on  a  quarterly  basis  until  the  Council  abrogates  the 
decision  on  the  existence  of  an  excessive  deficit.  The  content  of  those 
follow-up reports on effective action shall be as specified in Article 5(1a) 
of Regulation (EC) No 1467/97. 

(3)  The reports on effective action referred to in paragraphs 1 and 2 may be 
included in the annual progress report as defined under Regulation (EU) 
2024/1263, and in the draft budgetary plan, where possible. 

(4)  When  assessing  whether  the  Member  State  is  taking  effective  action 
under  the  excessive  deficit  procedure,  as  established  by  a  Council 
recommendation  under  Article  126(7)  TFEU  or  a  Council  decision  to 
give  notice  under  Article  126(9)  TFEU,  the  Commission  shall  base  its 
assessment, inter alia, on the reports submitted by the Member States in 
accordance with paragraphs 1 and 2 of this Article. 

(5)  The  Commission  may  request  additional  information  from  Member 
States if it deems it necessary for budgetary surveillance purposes. 

(6)  The monitoring established under this Article shall be an integral part of 
the  regular  monitoring  as  provided  for  in  Article  10(1)  of  Regulation 
(EC) No 1467/97, of the implementation of action taken by the Member 
State  concerned  in  response  to  Council  recommendations  under  Article 
126(7)  TFEU  or  Council  decisions  to  give  notice  under  Article  126(9) 
TFEU to correct the excessive deficit.’; 

(22) 

(23) 

Articles 11 and 12 are deleted; 

Article 13 is replaced by the following: 

‘Article 13 

Consistency  with  Regulation  (EU)  No  472/2013  of  the  European 
Parliament and of the Council* 

Member  States  subject  to  a  macroeconomic  adjustment  programme  shall  not 
be subject to Articles 6, 7, 8 and 10 of this Regulation. 

___________ 

* Regulation (EU) No 472/2013 of the European Parliament and of the Council 
of 21 May 2013 on the strengthening of economic and budgetary surveillance 
of  Member  States  in  the  euro  area  experiencing  or  threatened  with  serious 
difficulties with respect to their financial stability (OJ L 140, 27.5.2013, p. 1, 
ELI: http://data.europa.eu/eli/reg/2013/472/oj).’; 

(24) 

Article 14 is deleted; 

EN 

20 

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(25) 

Article 15 is amended as follows: 

(a) 

paragraph 1 is amended as follows: 

(i) 

point (b) is replaced by the following: 

‘(b) the results of the discussion of the Eurogroup on the Commission 
opinions adopted in accordance with Article 7(1) and (2), to the extent 
that they have been made public;’; 

(ii)  

point (d) is deleted; 

(b) 

 point 2 is deleted; 

(26) 

Article 16 is replaced by the following: 

‘Article 16 

(1) 

(a) 

(b) 

(c) 

(2) 

(27) 

Review and reports on the application of this Regulation 

By  XXX,  and  every  five  years  thereafter,  the  Commission  shall  submit  to  the 
European  Parliament  and  to  the  Council  a  report  on  the  application  of  this 
Regulation,  accompanied,  where  appropriate,  by  a  proposal  to  amend  this 
Regulation. The Commission shall make that report public. 

The report referred to in the first subparagraph shall review: 

the effectiveness of this Regulation in achieving its objectives as set out in Article 1; 

the  progress  in  ensuring  closer  coordination  of  economic  policies  and  sustained 
convergence of economic performances of the Member States in accordance with the 
TFEU; 

the contribution of this Regulation to achieving sustainable and inclusive growth and 
social and economic resilience. 

The report shall be transmitted to the European Parliament and the Council.’; 

  Article 17 is deleted. 

Article 3 

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

This Regulation shall be binding in its entirety and directly applicable in the Member States in 
accordance with the Treaties. 

Done at Brussels, 

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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1 

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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 

EN 

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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  on 
amending Regulations (EU) No 473/2013 and No 1173/2011. 

1.2. 

Policy area(s) concerned  

Implementation of the Stability and Growth Pact. 

1.3. 

Objective(s) 

1.3.1.  General objective(s) 

On 30 April 2024, a reform of the EU economic governance framework entered into 
force and consisted in  repealing Regulation  (EU) No 1466/97  and replacing  it with 
Regulation  (EU)  2024/1263,  and  amending  Regulation  (EU)  No  1467/97  and 
Council Directive 2011/85.  

A first objective of the proposal is to amend Regulations (EU) No 473/2013 and No 
1173/2011  in  order  to  ensure  consistency  with  those  regulations  and  with  other 
elements of the reformed EU economic governance framework and provide full legal 
clarity. 

In  line  with  the  Commission’s  simplification  agenda,  a  second  objective  is  to 
contribute  to  the  streamlining  and  simplification  of  the  EU  economic  governance 
framework. 

Both  objectives  will  contribute  to  a  better  and  strengthened  coordination  of  the 
economic and fiscal policies of the Member States.  

1.3.2. 

Specific objective(s) 

To ensure consistency with the reformed EU  economic governance framework  and 
further simplify that framework, the proposed amendments to Regulations (EU) No 
473/2013  and  No  1173/2011  will:  (i)  update  references  to  documents  and  concepts 
introduced by the 2024 reform, as well as cross-references to the pieces of legislation 
that  were  amended  as  part  of  that  reform;  (ii)  remove  obsolete  procedures  and  the 
requirement  for  Member  States  to  produce  documents  and  additional  reporting 
obligations  that  are  no  longer  necessary  following  the  2024  reform  or  were  never 
used  in  the  past;  (iii)  create  synergies  with  the  processes  introduced  by  the  2024 
reform. 

1.3.3.  Expected result(s) and impact 

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

The  proposals  should  lead  to  a  strengthening  of  the  coordination  of  the  economic 
policies of Member States and to a reduction in their administrative burden, resulting 
in a better implementation of the EU economic governance framework. 

1.3.4. 

Indicators of performance 

Specify the indicators for monitoring progress and achievements. 

The  Commission  will  produce  a  report  every  five  years  reviewing:  (i)  the 
effectiveness  of  the  regulations  in  achieving  their  objectives;  (ii)  the  progress  in 
ensuring  closer  coordination  of  economic  policies  and  sustained  convergence  of 

EN 

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economic performances of the Member States in accordance with the TFEU; and (iii) 
the contribution of the regulations to achieving sustainable and inclusive growth and 
social  and  economic  resilience.  [Where  appropriate, 
the  report  would  be 
accompanied by a proposal to amend the regulations.] The timing of the reports will 
be aligned to that of the three legislative texts adopted in April 2024.  

1.4. 

The proposal/initiative relates to:  

 a new action  
 a new action following a pilot project / preparatory action12  

 the extension of an existing action  

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

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 

N/A 

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. 

Reasons for action at EU level (ex ante): The action at EU level is necessary given 
the role conferred by the EU Treaties to ensure the coordination and surveillance of 
the economic and budgetary policies of Member States and in particular of euro area 
Member States, which are subject to stronger economic spillover effects. Actions by 
Member States alone cannot achieve these goals. 

Expected  generated  EU  added  value  (ex  post)  The  adoption  of  the  amended 
regulations  will  lead  to  a  better  implementation  of  the  EU  economic  governance 
framework  by  Member  States,  while  simultaneously  reducing  Member  States’ 
reporting requirements. 

1.5.3.  Lessons learned from similar experiences in the past 

N/A 

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

other appropriate instruments 

N/A 

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

redeployment 

N/A 

12 

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

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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 planned13  

 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  

13 

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. 

EN 

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The proposal does not have an impact on the EU budget. 

EN 

6 

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2. 

MANAGEMENT MEASURES  

2.1.  Monitoring and reporting rules  

N/A 

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 

N/A 

2.2.2. 

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

N/A 

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)  

N/A 

2.3.  Measures to prevent fraud and irregularities  

N/A 

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3. 

3.1. 

ESTIMATED FINANCIAL IMPACT OF THE PROPOSAL/INITIATIVE  

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

N/A 

The proposal does not have an impact on the EU budget. 

•  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.14 

from 
EFTA 
countries
15 

from 
candidate 
countries 
and 
potential 
candidates
16 

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. 

YES/NO  YES/NO  YES/NO 

YES/NO 

YES/NO  YES/NO  YES/NO 

YES/NO 

Diff./Non YES/NO  YES/NO  YES/NO 

YES/NO 

14 
15 
16 

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 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
-diff. 

EN 

9 

  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 programmes17 
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 

DG: <…….> 

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

TOTAL MFF 
2021-2027 

Operational appropriations  
Budget line 

Commitments 

(1a) 

0.000 

17 

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 

 
 
 
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
Budget line 

Payments 

Commitments 

Payments 

(2a) 

(1b) 

(2b) 

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

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 

DG: <…….> 

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

TOTAL MFF 
2021-2027 

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 

11 

EN 

 
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
 
 
 
 
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 programmes19  
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 

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 programmes20  
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 

19 
20 

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. 
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. 

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

TOTAL MFF 
2021-2027 

EN 

12 

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 

•  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 

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 

Year 

2024 

Year 

2025 

0.000 

Year 

2026 

0.000 

Year 

2027 

0.000 

0.000 

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’21 

DG: <…….> 

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

TOTAL 
MFF 2021-
2027 

21 

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

EN 

13 

EN 

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

Appropriations  

DG: <…….> 

 Human resources  
 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 

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 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 

0.000 

0.000 

3.2.1.2.  Appropriations from external assigned revenues 

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 

EN 

14 

EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
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 programmes22 
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 

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 programmes23 
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 

(4) 

(5) 

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 

22 
23 

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. 
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 

15 

EN 

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

TOTAL appropriations under 
HEADING <….> 

Commitments 

of the multiannual financial framework 

Payments 

Heading of multiannual financial framework  

Number 

Operational appropriations  

Budget line 

Budget line 

DG: <…….> 

Commitments 

Payments 

Commitments 

Payments 

(6) 

=4+6 

=5+6 

(1a) 

(2a) 

(1b) 

(2b) 

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 

Appropriations of an administrative nature financed from the envelope of specific programmes24 
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 

DG: <…….> 

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

TOTAL MFF 
2021-2027 

Operational appropriations  

Budget line 

Commitments 

Payments 

(1a) 

(2a) 

0.000 

0.000 

24 

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 

16 

EN 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

0.000 

 
 
 
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
Budget line 

Commitments 

Payments 

(1b) 

(2b) 

Appropriations of an administrative nature financed from the envelope of specific programmes25 
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 

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 

•  TOTAL  operational  appropriations 
operational headings) 

(all 

Commitments 

Payments 

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

(4) 

(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 

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 

25 

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 

17 

EN 

 
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
 
 
 
 
 
 
 
 
 
TOTAL appropriations under Headings 1 
to 6 

Commitments 

of the multiannual financial framework (Reference 
amount) 

Payments 

=4+6 

=5+6 

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’26 

DG: <…….> 

 Human resources  
 Other administrative expenditure  

TOTAL DG <…….> 

Appropriations  

DG: <…….> 

 Human resources  
 Other administrative expenditure  

TOTAL DG <…….> 

Appropriations  

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 

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 

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 

Year 

Year 

Year 

TOTAL MFF 

EUR million (to three decimal places) 

26 

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

EN 

18 

EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
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 

2024 

2025 

2026 

2027 

2021-2027 

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  

 

Type27 

Avera
ge 
cost 

SPECIFIC OBJECTIVE No 128… 

- Output 

- Output 

- Output 

Subtotal for specific objective No 1 

SPECIFIC OBJECTIVE No 2 ... 

- Output 

Subtotal for specific objective No 2 

27 
28 

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 

19 

EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
TOTALS 

EN 

20 

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 

3.2.3.2.  Appropriations from external assigned revenues 

EXTERNAL ASSIGNED REVENUES 

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 

VOTED APPROPRIATIONS                            

+                                                               

Year 

2024 

Year 

Year 

Year 

2025 

2026 

2027 

TOTAL 
2021 - 
2027 

3.2.3.3.  Total appropriations 

TOTAL 

EXTERNAL ASSIGNED REVENUES 

HEADING 7 

Human resources  

Other administrative expenditure  

Subtotal HEADING 7 

Outside HEADING 7 

Human resources  

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 

21 

  EN 

 
  
  
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 

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)29 

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) 

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 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

3.2.4.2.  Financed from external assigned revenues 

EXTERNAL ASSIGNED REVENUES 

 Establishment plan posts (officials and temporary staff) 

Year 

2024 

Year 

2025 

Year 

2026 

Year 

2027 

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

0 

0 

0 

0 

29 

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 

22 

  EN 

 
  
 
 
20 01 02 03 (EU Delegations) 

01 01 01 01 (Indirect research) 

01 01 01 11 (Direct research) 

Other budget lines (specify) 

• External staff (in full time equivalent units) 

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 

3.2.4.3.  Total requirements of human resources 

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 

TOTAL VOTED APPROPRIATIONS                                                   

Year 
+                                                                                               
2025 

2024 

Year 

EXTERNAL ASSIGNED REVENUES 

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 

Year 

Year 

2026 

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 (in full time equivalent units) 

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 

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

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 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

To be covered by 
current staff 
available in the 
Commission 
services  

Exceptional additional staff* 

To be financed 
under Heading 7 

To be financed 
from BA line 

To be financed 
from fees 

EN 

23 

  EN 

 
 
 
 
or Research 

N/A 

Establishment 
plan posts 

staff 
External 
(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 

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) 

–    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 

–    requires a revision of the MFF 

EN 

24 

  EN 

 
 
 
 
 
 
 
 
 
 
  
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: 

– 

– 

– 

Budget revenue line: 

Article …………. 

 

 

on own resources  

on other revenue 

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

Appropriations 
available for the 
current financial 
year 

     EUR million (to three decimal places) 

Impact of the proposal/initiative30 

Year 2024 

Year 2025  Year 2026 

Year 2027 

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

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

4. 

DIGITAL DIMENSIONS 

4.1. 

Requirements of digital relevance 

The proposed amendments do not establish any new requirements of digital relevance. The 
proposed  changes  do  not  introduce  any  additional  obligations  or  provisions  related  to  the 
collection,  processing,  generation,  exchange,  or  sharing  of  data,  the  automation  or 
digitalisation  of  stakeholders'  processes,  the  use  of  new  or  existing  digital  solutions,  or 
digital  public  services.  Therefore,  no  additional  requirements  of  digital  relevance  are 

30 

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 

25 

  EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
identified in this proposal. 

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 

EN 

26 

  EN