Article 1 Subject matter
This Regulation establishes a programme for improving the functioning of the internal market, the competitiveness and sustainability of enterprises, especially micro, small and medium-sized enterprises, and consumer protection, for the management of expenditure in the area of plants, animals, food and feed, and for the programming and financing framework used for the development, production and dissemination of European statistics within the meaning of Article 13 of Regulation (EC) No 223/2009 (Single Market Programme) (the ‘Programme’) for the period from 1 January 2021 to 31 December 2027. The duration of the Programme is aligned to the duration of the multiannual financial framework. This Regulation also lays down the objectives of the Programme and the eligible actions for implementing those objectives, the budget for the period 2021 to 2027, the forms of Union funding and the rules for providing such funding, and the system of governance of the Programme.
Article 2 Definitions
For the purposes of this Regulation, the following definitions apply: (1) ‘blending operation’ means an action supported by the Union budget, including within a blending facility or platform as defined in Article 2(6) of the Financial Regulation, that combines non-repayable forms of support or financial instruments from the Union budget with repayable forms of support from development or other public finance institutions, as well as from commercial finance institutions and investors; (2) ‘European statistics’ means statistics developed, produced and disseminated in accordance with Regulation (EC) No 223/2009; (3) ‘legal entity’ means a natural person, or a legal person created and recognised as such under Union, national or international law, which has legal personality and the capacity to act in its own name, exercise rights and be subject to obligations, or an entity which does not have legal personality as referred to in Article 197(2)(c) of the Financial Regulation; (4) ‘micro, small and medium-sized enterprises’ or ‘SMEs’ means micro, small and medium-sized enterprises as defined in Recommendation 2003/361/EC; (5) ‘clusters and business network organisations’ means structures or organised groups of independent parties in the form of organisations that support the enhancement of collaboration, networking and learning of groups of enterprises that are designed to provide or channel specialised and customised business support services, especially for SMEs, in order to stimulate, inter alia, innovation and internationalisation activities, including by promoting the sharing of facilities and the exchange of knowledge and expertise.
Article 3 Programme objectives
1. The general objectives of the Programme are the following: (a) to improve the functioning of the internal market, and especially to protect and empower citizens, consumers and businesses, in particular SMEs, by enforcing Union law, facilitating market access, setting standards and promoting human, animal and plant health and animal welfare, whilst respecting the principles of sustainable development and ensuring a high level of consumer protection, as well as by enhancing cooperation between the competent authorities of Member States and between the competent authorities of Member States and the Commission and the decentralised Union agencies; (b) to develop, produce and disseminate high-quality, comparable, timely and reliable European statistics which underpin the design, monitoring and evaluation of all Union policies and help citizens, policymakers, authorities, businesses, academia and the media to make informed decisions and to actively participate in the democratic process. 2. The specific objectives of the Programme are the following: (a) making the internal market more effective, inter alia, in the light of the digital transformation, by: (i) facilitating the prevention and removal of discriminatory, unjustified or disproportionate obstacles and supporting the development, implementation and enforcement of Union law in the areas of the internal market for goods and services, including by improving the application of the principle of mutual recognition, of public procurement rules, of company law, of contract and extra-contractual law, of anti-money laundering rules, of the free movement of capital and of financial services and competition rules, including by developing user-centric governance tools; (ii) supporting effective market surveillance throughout the Union, with a view to ensuring that only safe and compliant products offering a high level of protection of consumers and other end-users are made available on the Union market, including products sold online, as well as with a view to achieving greater homogeneity among, and increasing the capacity of, the market surveillance authorities across the Union; (b) strengthening the competitiveness and sustainability of SMEs and achieving additionality at Union level through measures that: (i) provide various forms of support to SMEs as well as clusters and business network organisations, including in the tourism sector, thereby fostering the growth, scale-up and creation of SMEs; (ii) facilitate access to markets including through the internationalisation of SMEs; (iii) promote entrepreneurship and the acquisition of entrepreneurial skills; (iv) promote a favourable business environment for SMEs, support the digital transformation of SMEs and promote new business opportunities for SMEs, including those that are social economy enterprises and those with innovative business models; (v) support the competitiveness of industrial ecosystems and sectors, as well as the development of industrial value chains; (vi) promote the modernisation of industry, contributing to a green, digital and resilient economy; (c) ensuring the effective functioning of the internal market through standardisation processes that: (i) enable the financing of European standardisation and the participation of all relevant stakeholders in setting up European standards; (ii) support the development of high-quality international financial and non-financial reporting and auditing standards, facilitate their integration into the Union law, and promote the innovation and development of best practices in corporate reporting; (d) promoting the interests of consumers and ensuring a high level of consumer protection and product safety by: (i) in respect of consumers: — empowering, assisting and educating consumers, businesses and representatives of civil society in particular concerning consumer’s rights under Union law; — ensuring a high level of consumer protection, sustainable consumption and product safety in particular for the most vulnerable consumers in order to enhance fairness, transparency and trust in the internal market; — ensuring that the interests of consumers in the digital world are duly taken into consideration; — supporting competent enforcement authorities and consumer representative organisations and actions which enhance the cooperation between competent authorities, with particular emphasis on issues raised by existing and emerging technologies; — contributing to improving the quality and availability of standards across the Union; efficiently addressing unfair commercial practices; — ensuring that all consumers have access to efficient redress mechanisms and are provided with adequate information on markets and consumers rights, and promoting sustainable consumption, in particular through raising awareness about specific characteristics and the environmental impact of goods and services; (ii) in respect of consumers and other financial services end-users: — enhancing the participation of consumers, other financial services end-users and representatives of civil society in financial services policy-making; — promoting a better understanding of the financial sector and of the different categories of commercialised financial products; — ensuring that the interests of consumers in the area of retail financial services are protected; (e) contributing to a high level of health and safety for humans, animals and plants in plant, animal, food and feed areas, inter alia, by preventing, detecting and eradicating animal diseases and plant pests, including by means of emergency measures that are taken in the event of large-scale crisis situations and unforeseeable events affecting animal or plant health, and by supporting the improvement of the welfare of animals, the fight against antimicrobial resistance and the development of sustainable food production and consumption, as well as by stimulating the exchange of best practices between stakeholders in those fields; (f) developing, producing, disseminating and communicating high-quality European statistics in line with the quality criteria laid down in Article 12(1) of Regulation (EC) No 223/2009, in a timely, impartial and cost-efficient manner, through a strengthened European Statistical System, referred to in Article 4 of Regulation (EC) No 223/2009, and enhanced partnerships within that system and with all relevant external parties, using multiple data sources, advanced data analytics methods, smart systems and digital technologies, and providing a national and, where possible, regional breakdown.
Article 4 Budget
1. The financial envelope for the implementation of the Programme for the period from 1 January 2021 to 31 December 2027 shall be EUR 4 208 041 000 in current prices. 2. Within the amount referred to in paragraph 1 the following indicative amounts shall be allocated to the following objectives: (a) EUR 451 569 500 to the objective referred to in Article 3(2)(a)(i); (b) EUR 105 461 000 to the objective referred to in Article 3(2)(a)(ii); (c) EUR 1 000 000 000 to the objective referred to in Article 3(2)(b); (d) EUR 220 510 500 to the objective referred to in Article 3(2)(c); (e) EUR 198 500 000 to the objective referred to in Article 3(2)(d); (f) EUR 1 680 000 000 to the objective referred to in Article 3(2)(e); (g) EUR 552 000 000 to the objective referred to in Article 3(2)(f). 3. The amount referred to in paragraph 1 may be used for technical and administrative assistance for the implementation of the Programme, concerning in particular preparatory, monitoring, control, audit and evaluation activities, the use of information technology networks focusing on information processing and exchange, and the use and development of corporate information technology tools. In order to ensure maximum availability of the Programme to finance actions covered by the objectives of the Programme, the total costs of administrative and technical support shall not exceed 5 % of the value of the financial envelope referred to in paragraph 1. 4. Budgetary commitments extending over more than one financial year may be broken down over several years into annual instalments. 5. By way of derogation from Article 111(2) of the Financial Regulation, the Commission shall make the budgetary commitment for the grant awarded for veterinary and phytosanitary emergency measures under the specific objective referred to in Article 3(2)(e) of this Regulation after the payment applications submitted by Member States have been assessed. 6. Resources allocated to Member States under shared management may, at the request of the Member State concerned, be transferred to the Programme subject to the conditions set out in Article 26 of a Regulation of the European Parliament and of the Council laying down common provisions on the European Regional Development Fund, the European Social Fund Plus, the Cohesion Fund, the Just Transition Fund and the European Maritime, Fisheries and Aquaculture Fund and financial rules for those and for the Asylum, Migration and Integration Fund, the Internal Security Fund and the Instrument for Financial Support for Border Management and Visa Policy (the ‘Common Provisions Regulation for 2021-2027’). The Commission shall implement those resources directly in accordance with Article 62(1), first subparagraph, point (a) of the Financial Regulation or indirectly in accordance with Article 62(1), first subparagraph, point (c) of that Regulation. Those resources shall be used for the benefit of the Member State concerned. 7. Where the Commission has not entered into a legal commitment under direct or indirect management for resources transferred in accordance with paragraph 6 of this Article, the corresponding uncommitted resources may be transferred back to the Fund from which they have been initially transferred, at the request of the Member State, in accordance with the conditions set out in Article 26 of the Common Provisions Regulation for 2021-2027.
Article 5 Third countries associated to the Programme
The Programme shall be open to the participation of the following third countries: (a) members of the European Free Trade Association which are members of the European Economic Area, in accordance with the conditions laid down in the Agreement on the European Economic Area; (b) acceding countries, candidate countries and potential candidates, in accordance with the general principles and general terms and conditions for the participation of those countries in Union programmes established in the respective framework agreements and Association Council decisions, or in similar agreements, and in accordance with the specific conditions laid down in agreements between the Union and those countries; (c) European Neighbourhood Policy countries, in accordance with the general principles and general terms and conditions for the participation of those countries in Union programmes established in the respective framework agreements and Association Council decisions or in similar agreements, and in accordance with the specific conditions laid down in agreements between the Union and those countries; (d) other third countries, in accordance with the conditions laid down in a specific agreement covering the participation of the third country to any Union programme, provided that the agreement: (i) ensures a fair balance as regards the contributions and benefits of the third country participating in the Union programmes; (ii) lays down the conditions of participation in the programmes, including the calculation of financial contributions to individual programmes, and their administrative costs; (iii) does not confer on the third country any decision-making power in respect of the Union programme; (iv) guarantees the rights of the Union to ensure sound financial management and to protect its financial interests. The contributions referred to in point (d)(ii) of the first paragraph shall constitute assigned revenues in accordance with Article 21(5) of the Financial Regulation.
Article 6 Implementation and forms of Union funding
1. The Programme shall be implemented under direct management in accordance with the Financial Regulation or under indirect management with bodies referred to in Article 62(1), first subparagraph, point (c) of that Regulation. 2. The Programme may provide funding in any of the forms laid down in the Financial Regulation, and in particular by way of grants, prizes and procurement. It may also provide financing in the form of financial instruments within blending operations. 3. Contributions to a mutual insurance mechanism may cover the risk associated with the recovery of funds due by recipients and shall be considered as sufficient guarantee under the Financial Regulation. The provisions laid down in Article 37(7) of Regulation (EU) 2021/695 shall apply.
Article 7 Grants
Grants under the Programme shall be awarded and managed in accordance with Title VIII of the Financial Regulation.
Article 8 Eligible actions
1. Only actions implementing the objectives referred in Article 3 shall be eligible for funding. 2. In particular, the following actions implementing the objectives referred in Article 3 shall be eligible for funding: (a) the creation of the right conditions to empower all actors of the internal market, including businesses, citizens, consumers, representatives of civil society and public authorities, through the transparent exchange of information and campaigns to raise awareness, particularly as regards applicable Union rules and the rights of businesses, citizens and consumers, as well as through the exchange and dissemination of good practices, expertise, knowledge and innovative solutions, including through actions implemented through the SOLVIT network and the European Consumer Centres Network; (b) provision of mechanisms for citizens, consumers, end-users and representatives of civil society, including representatives of the social partners and business representatives from the Union, in particular those representing SMEs, to contribute to political discussions, policies and decision making process, notably by supporting the functioning of representative organisations at national and Union level; (c) capacity building, facilitation and coordination of joint actions between Member States, between the competent authorities of Member States and between the competent authorities of Member States and the Commission, the decentralised Union agencies and third country authorities, including joint actions aimed at strengthening product safety; (d) support for the effective enforcement and modernisation of the Union legal framework and for its rapid adaptation to enable the Union to effectively face global competition, as well as support for efforts to resolve issues raised by digitalisation, including through the following: (i) data gathering and analyses; (ii) research on the functioning of the internal market, studies, evaluations and policy recommendations; (iii) the organisation of demonstration activities and pilot projects; (iv) communication activities; (v) the development of dedicated IT tools to ensure the transparent and efficient functioning of the internal market and to combat and prevent fraudulent practices on the internet. 3. Actions constituting activities referred to in Article 36 of Regulation (EU) 2019/1020 and implementing the specific objectives referred to in Article 3(2)(a)(ii) of this Regulation shall be eligible for funding, in particular in respect of the following: (a) coordination and cooperation between market surveillance authorities and other relevant Member States authorities, in particular through the Union Product Compliance Network; (b) support for the development of joint actions and testing in the field of compliance including in relation to connected products and products sold online; (c) support for market surveillance strategies, knowledge and intelligence gathering, testing capabilities and facilities, peer reviews, training programmes, technical assistance and capacity building for market surveillance authorities. 4. Actions implementing the specific objective referred to in Article 3(2)(b) shall be eligible for funding, in particular in respect of the following: (a) providing various forms of support to SMEs, including information, mentoring, training, education, mobility, cross-border cooperation or advisory services; (b) facilitating, in coordination with Member States, the access of SMEs and clusters and business network organisations to markets within and outside the Union, supporting them, during their life-cycle, in addressing global environmental, economic and societal challenges and business internationalisation, and strengthening Union entrepreneurial and industrial leadership in global value chains; (c) supporting the work of the Enterprise Europe Network (EEN) in providing integrated business support services to Union SMEs, including helping those SMEs find business partners and funding, in particular from the InvestEU, Horizon Europe and Digital Europe Programme, facilitating their innovation uptake, their internationalisation and their green and digital transition and helping them access digital, environmental, climate, energy and resource efficiency expertise, in order to make it easier for them to explore opportunities in the internal market and in third countries, whilst avoiding duplication of activities by closely coordinating with the Member States in accordance with the principle of subsidiarity and bearing in mind the need to ensure that when the EEN is being used to deliver services on behalf of other Union programmes, including advisory or capacity-building services, those services are to be funded by those other Union programmes; (d) addressing market barriers and the administrative burden and creating a favourable business environment to empower SMEs to benefit from the internal market; (e) facilitating the development and growth of businesses, including through promoting technical, digital and entrepreneurial skills, sustainable business management and product and process development in order to foster green and digital transformation across industrial ecosystems and throughout the value chains of the manufacturing and service sectors; (f) supporting the competitiveness and sustainability of enterprises and whole sectors of the economy, and supporting the uptake of creativity and all forms of innovation by SMEs, the enhancing of corporate social responsibility, the adoption of new business models and value chain collaboration, through strategically connecting ecosystems and clusters, including the Joint Cluster Initiatives; (g) fostering an entrepreneurial business environment and entrepreneurial culture, including through mentoring and mobility schemes to improve know-how, skills, technological capacity and enterprise management, as well as by supporting start-ups, business sustainability and scale-ups in particular projects, based on market-driven opportunities, paying special attention to the particular needs of potential new entrepreneurs, as well as those of the members of underrepresented groups. 5. Actions constituting activities referred to in Articles 15 and 16 of Regulation (EU) No 1025/2012 and implementing the specific objective referred to in Article 3(2)(c)(i) of this Regulation shall be eligible for funding. 6. The actions providing support for activities that aim to develop, apply, assess and monitor international standards in the fields of financial and non-financial reporting and auditing and to oversee their standard-setting processes and implementing the specific objective referred to in Article 3(2)(c)(ii) shall be eligible for funding. 7. In particular, the following actions implementing the specific objective referred in Article 3(2)(d)(i) shall be eligible for funding: (a) improving awareness, digital literacy and life-long education of consumers about their rights, including regarding issues raised by technological development and digitalisation, including addressing the particular needs of vulnerable consumers; (b) facilitating access for consumers and traders to quality out of court dispute resolution and online dispute resolution and to information on the possibilities of obtaining redress; (c) supporting stronger enforcement of consumer law by competent authorities, including in situations where traders are established in third countries, in particular through efficient cooperation and joint actions; (d) fostering sustainable consumption, in particular by raising consumer awareness of the environmental performance of products, such as their durability and eco-design features, as well as fostering the application of consumer rights and redress possibilities in relation to misleading practices. 8. The actions set out in Annex I implementing the specific objective referred to in Article 3(2)(e) shall be eligible for funding. 9. The actions set out in Annex II implementing the specific objective referred to in Article 3(2)(f) shall be eligible for funding.
Article 9 Eligible entities
1. The eligibility criteria set out in paragraphs 2 to 7 of this Article shall apply in addition to the criteria set out in Article 197 of the Financial Regulation. 2. Subject to the eligibility conditions laid down in paragraphs 3 to 7, the following entities shall be eligible under the Programme: (a) legal entities established in any of the following: (i) a Member State or an overseas country or territory linked to it; or (ii) a third country associated to the Programme in accordance with Article 5; (b) legal entities created under Union law or international organisations; (c) exceptionally, legal entities established in a third country which is not associated to the Programme, provided that the participation of those legal entities in the action falls within the objectives of the Programme and the activities outside the Union contribute to the effectiveness of interventions carried out in Member State territories to which the Treaties apply. 3. Legal entities established in a third country which is not associated to the Programme may participate in the following actions: (a) actions implementing the specific objective referred to in Article 3(2)(b); (b) actions supporting consumer protection implementing the specific objective referred to in Article 3(2)(d)(i). The entities participating in the actions referred to in the first subparagraph shall not be entitled to receive Union financial contributions, except where their participation is essential for the Programme, in particular in terms of improving competitiveness and access to markets for Union enterprises or in terms of protecting consumers residing in the Union. That exception shall not apply to profit-making entities. 4. For actions implementing the specific objective referred to in Article 3(2)(c)(i) of this Regulation, the entities referred to in Articles 15 and 16 of Regulation (EU) No 1025/2012 shall be eligible. 5. Each Member State and each third country which is a member of the EEA shall designate, as the result of a transparent procedure, an entity as eligible for actions that support consumer protection by implementing the specific objective referred to in Article 3(2)(d)(i) and that are related to the European Consumer Centres Network. That entity may be: (a) a non-profit-making body; (b) a public body. 6. Third countries shall be eligible for the following actions implementing the specific objective referred to in Article 3(2)(e): (a) protection measures taken in the case of a direct threat to the status of health in the Union as a result of the occurrence or development, in the territory of a third country or a Member State, of one of the animal diseases and zoonoses listed in Annex III or plant pests listed in the work programme referred to in Article 16; (b) protection measures or other relevant activities, taken in support of the health status of plants in the Union. The Commission is empowered to adopt delegated acts in accordance with Article 20 to amend Annex III where that is necessary in order to take account of the occurrence of new animal diseases and zoonoses which are not covered by Union legal acts referred to in that Annex. Except in the case of animal diseases and plant pests that have a substantial impact on the Union, in principle, third countries that are not associated to the Programme should finance their own participation in the actions referred to in the first subparagraph. 7. For actions implementing the specific objective referred to in Article 3(2)(f), the following legal entities shall be eligible: (a) national statistical institutes and other national authorities as referred to in Article 5(2) of Regulation (EC) No 223/2009; (b) for actions supporting collaborative networks, as referred to in Article 15 of Regulation (EC) No 223/2009, bodies operating in the field of statistics other than the authorities referred to in point (a) of this paragraph; (c) non-profit making entities, which are independent of industry, commercial and business or other conflicting interests, and have as their primary objectives and activities the promotion and support of the implementation of the European statistics Code of Practice referred to in Article 11 of Regulation (EC) No 223/2009 or the implementation of new methods of production of European statistics aiming at efficiency gains and quality improvements at Union level.
Article 10 Designated beneficiaries
1. The following entities may be awarded a grant under the Programme without a call for proposals: (a) for actions in the area of accreditation implementing the specific objective referred to in Article 3(2)(a)(i) of this Regulation, the body recognised under Article 14 of Regulation (EC) No 765/2008 to carry out the activities referred to in Article 32 of Regulation (EC) No 765/2008; (b) for actions in the area of market surveillance implementing the specific objective referred to in Article 3(2)(a)(ii) of this Regulation, the market surveillance authorities of the Member States referred to in Article 17 of Regulation (EC) No 765/2008 and Article 10 of Regulation (EU) 2019/1020; (c) for actions implementing the specific objective referred to in Article 3(2)(c)(i) of this Regulation, the entities referred to in Articles 15 and 16 of Regulation (EU) No 1025/2012; (d) for actions implementing the specific objective referred to in Article 3(2)(c)(ii), the European Financial Reporting Advisory Group (EFRAG), the International Financial Reporting Standards Foundation and the Public Interest Oversight Board (PIOB); (e) for actions implementing the specific objective referred to in Article 3(2)(d)(i) that relate to the representation of consumers interests at Union level, the Bureau Européen des Unions de Consommateurs (BEUC) and the European Association for the Coordination of Consumer Representation in Standardisation (ANEC) provided that they have no conflicts of interests and that each of them represents, through its members, the interests of Union consumers in at least two thirds of the Member States; (f) for actions implementing the specific objective referred to in Article 3(2)(d)(ii), Finance Watch and Better Finance subject to the following conditions, which are to be assessed annually: (i) the entities remain non-governmental, non-profit and independent of industry, commerce or business; (ii) they have no conflicting interests and represent through their members the interests of Union consumers and other end-users in the financial services area; (g) for actions implementing the specific objective referred to in Article 3(2)(e) of this Regulation: (i) the competent authorities of the Member States and their affiliated entities, the European Union reference laboratories referred to in Article 92 of Regulation (EU) 2017/625, the European Union reference centres referred to in Articles 95 and 97 of Regulation (EU) 2017/625 and in Article 29 of Regulation (EU) 2016/1012 of the European Parliament and of the Council ( 61 ) , and the relevant international organisations, as well as the national plant health reference laboratories and the national animal health reference laboratories, without prejudice to the obligation for Member States to provide adequate financial resources for those national reference laboratories in accordance with Regulation (EU) 2017/625 and on condition that the actions supporting the performance by those national reference laboratories of the official controls and other official activities within the meaning of Article 2 of Regulation (EU) 2017/625 can be clearly shown to represent Union added value, and that sufficient funding is available under the Programme to support those actions; (ii) in the case of actions described under Article 9(6)(a) and (b) of this Regulation, the competent authorities of third countries; (h) for actions implementing the specific objective referred to in Article 3(2)(f) of this Regulation, the national statistical institutes and other national authorities referred to in Article 5(2) of Regulation (EC) No 223/2009. 2. The Commission is empowered to adopt delegated acts in accordance with Article 20 to amend paragraph 1(e) of this Article with regard to the entities which may be awarded a grant under the Programme.
Article 11 Evaluation of the proposal and award criteria
1. The work of the evaluation committees shall be based on the general principles applicable to grants laid down in Article 188 of the Financial Regulation and in particular, on the principles of equal treatment and transparency, as well as on the principle of non-discrimination. 2. The evaluation committees shall evaluate proposals on the basis of award criteria, such as the relevance of the proposed actions in view of the objectives pursued, quality of the proposed actions, impact, including economic, social and environmental impact, budget and cost-effectiveness.
Article 12 Co-financing rules
1. For actions implementing the specific objective referred to in Article 3(2)(a)(ii) of this Regulation with reference to market surveillance authorities of the Member States and of the third countries associated to the Programme and with reference to Union testing facilities as referred to in Article 21 of Regulation (EU) 2019/1020, the Programme may, by way of derogation from Article 190 of the Financial Regulation, finance up to 100 % of eligible costs of an action. 2. For grants for financial support actions in the context of the specific objective referred to in Article 3(2)(b) of this Regulation, the Programme may, by way of derogation from Article 190 of the Financial Regulation, finance up to 100 % of the eligible costs for financial support to third parties and up to 90 % of the eligible costs for the other cost categories. For EEN actions in the context of the specific objective referred to in Article 3(2)(b) of this Regulation, the Programme may, by way of derogation from Article 190 of the Financial Regulation, finance up to 100 % of the eligible costs for additional coordination and networking costs and up to 60 % of the eligible costs for the other cost categories. Moreover, eligible indirect costs shall be determined by applying a flat rate of 25 % of the total direct eligible costs, excluding direct eligible costs for subcontracting, financial support to third parties and any unit costs or lump sums which include indirect costs. 3. For grants awarded to the PIOB implementing the specific objective referred to in Article 3(2)(c)(ii), if funding by the International Federation of Accountants (IFAC) in a given year reaches more than two-thirds of the total annual funding, the annual contribution for that year shall be limited to a maximum amount specified in the work programme referred to in Article 16(1). 4. For grants awarded to ANEC under Article 10(1)(e), the Programme may finance up to 95 % of the eligible costs. 5. For actions implementing the specific objective referred to in Article 3(2)(e) of this Regulation, the Programme may, by way of derogation from Article 190 of the Financial Regulation, finance up to 100 % of the eligible costs. For the actions referred to in Annex I, points 1 and 2, the co-financing rate applied shall be 50 % of the eligible costs, with the following exceptions: (a) The rate shall be 75 % of the eligible costs, in respect of: (i) cross-border activities implemented together by two or more Member States in order to control, prevent or eradicate plant pests or animal diseases; (ii) Member States of which the gross national income per inhabitant based on the latest Eurostat data is less than 90 % of the Union average. (b) By way of derogation from Article 190 of the Financial Regulation, the rate shall be 100 % of the eligible costs, where the activities benefitting from the Union contribution concern the prevention and control of serious human, plant and animal health risks for the Union, and: (i) are designed to avoid human casualties or major economic disruptions for the Union as a whole; (ii) constitute specific tasks which are indispensable for the Union as a whole as laid down by the Commission in the work programme referred to in Article 16(4); or (iii) are implemented in third countries. (c) Where necessary on the grounds of lack of funds, insufficient implementation of the Programme or the emergency measure, or the phasing-out of the co-financing of actions against animal diseases or plant pests the co-financing rates shall be lower. For the purposes of point (c) of the second subparagraph of this paragraph, the amount of the reduction in the co-financing rates shall reflect the significance of the grounds for a lower rate. The Commission shall adopt implementing acts establishing lower co-financing rates. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 21(6). 6. For actions implementing the specific objective referred to in Article 3(2)(f) of this Regulation, the Programme may finance up to 95 % of the eligible costs of actions supporting collaborative networks as referred to in Article 15 of Regulation (EC) No 223/2009.
Article 13 Eligible costs related to programmes and emergency measures
1. In addition to the eligible costs criteria set out in Article 186 of the Financial Regulation, the costs incurred by the Member States for implementing the emergency measures referred to in Annex I, points 1.4.1 and 1.4.2 implementing the specific objective referred to in Article 3(2)(e) of this Regulation: (a) shall be eligible prior to the date of submission of the grant application in accordance with Article 193(2), second subparagraph, point (b) of the Financial Regulation; (b) shall be eligible from the date of the suspected occurrence of an animal disease or the presence of a plant pest, provided that that occurrence or presence is subsequently confirmed. The submission of the grant application shall be preceded by the notification to the Commission of the occurrence of the animal disease in accordance with Article 19 or 20 and rules adopted on the basis of Article 23 of Regulation (EU) 2016/429, or the presence of the Union quarantine pest in accordance with Article 9, 10 or 11 of Regulation (EU) 2016/2031 of the European Parliament and of the Council ( 62 ) . 2. For actions implementing the specific objective referred to in Article 3(2)(e) of this Regulation, eligible costs referred to in Annex I, points 2.2.1 and 2.2.2 as regards the execution of the programmes may qualify for grants, if they fulfil the criteria set out in Article 186 of the Financial Regulation.
Article 14 Cumulative and alternative financing
1. An action that has received a contribution from another Union programme may also receive a contribution under the Programme, provided that the contributions do not cover the same costs. The rules of the relevant Union programme shall apply to the corresponding contribution to the action. The cumulative financing shall not exceed the total eligible costs of the action. The support from the different Union programmes may be calculated on a pro-rata basis in accordance with the documents setting out the conditions for support. 2. Actions that have been attributed a Seal of Excellence label under this Programme may receive support from the European Regional Development Fund or the European Social Fund Plus, in accordance with Article 73(4) of the Common Provisions Regulation for 2021-2027 if they comply with the following cumulative conditions: (a) they have been assessed in a call for proposals under the Programme; (b) they comply with the minimum quality requirements of that call for proposals; (c) it is not possible for them to be financed under that call for proposals due to budgetary constraints. 3. An operation may receive support from one or more Union programmes. When this occurs, expenditure declared in a payment application shall not be declared in a payment application for another programme. 4. The amount of expenditure to be entered into a payment application may be calculated for each programme concerned on a pro rata basis, in accordance with the document setting out the conditions for support.
Article 15 Blending operations
Blending operations decided under the Programme shall be implemented in accordance with Regulation (EU) 2021/523 and Title X of the Financial Regulation.
Article 16 Implementation of the Programme
1. The Programme shall be implemented by work programmes referred to in Article 110(2) of the Financial Regulation. The work programmes shall implement the specific objectives set out in Article 3 and the eligible actions set out in Article 8. Those work programmes shall set out in detail: (a) the indicative amount allocated to each action and, where relevant, the indicative total amount for all actions, as well as an indicative implementation timetable; (b) the essential evaluation criteria for grants, in accordance with Article 11, and the maximum co-financing rate, in accordance with Article 12. Work programmes shall set out, where applicable, the overall amount reserved for blending operations. 2. Work programmes implementing the specific objective referred to in Article 3(2)(b) shall be adopted by the Commission by means of implementing acts. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 21(5). 3. Work programmes implementing the specific objective referred to in Article 3(2)(d)(i) shall be adopted by the Commission by means of implementing acts. Those implementing acts shall be adopted in accordance with the advisory procedure referred to in Article 21(4). 4. Work programmes implementing the specific objective referred to in Article 3(2)(e) through actions as set out in Article 8(8) and Annex I shall be adopted by the Commission by means of implementing acts by 30 April of the year preceding their execution, provided that the draft budget is adopted. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 21(6). 5. Actions set out in Annex II to this Regulation implementing the specific objective referred to in Article 3(2)(f) of this Regulation shall be implemented in accordance with Articles 13, 14 and 17 of Regulation (EC) No 223/2009, including initiatives regarding the review of priorities, and through close and coordinated cooperation within the European Statistical System.
Article 17 Monitoring and reporting
1. Indicators to report on the progress of the Programme towards the achievement of the specific objectives laid down in Article 3(2) are set out in Annex IV. 2. When reporting on the progress of the implementation of the specific objective referred to in Article 3(2)(b), the Commission shall present relevant contextual indicators, extracted from the SME performance review, from the Small Business Act factsheets and from any other relevant source, together with the indicators referred to in paragraph 1. 3. To ensure the effective assessment of the Programme’s progress towards the achievement of its objectives, the Commission is empowered to adopt delegated acts, in accordance with Article 20, to amend Annex IV with regard to the indicators, where considered necessary, as well as to supplement this Regulation with provisions on the establishment of a monitoring and evaluation framework. 4. The performance reporting system shall ensure that data for monitoring the implementation and the results of the Programme are collected efficiently, effectively and in a timely manner. To that end, proportionate reporting requirements shall be imposed on recipients of Union funds and, where appropriate, on Member States.
Article 18 Evaluation
1. Evaluations shall be carried out in a timely manner so that they can be used in the decision-making process. 2. The interim evaluation of the Programme shall be performed by four years after the start of the implementation of the Programme. The Commission shall draw up an interim evaluation report to assess the performance of the Programme, including aspects such as effectiveness, efficiency, coherence, relevance, synergies within the Programme and Union added value. 3. In relation to actions implementing the specific objective referred to in Article 3(2)(c)(ii), the Commission shall prepare an annual report on the activity of the International Financial Reporting Standards Foundation as regards the development of International Financial Reporting Standards, as well as, in general, of the PIOB and of the EFRAG. The Commission shall transmit the report to the European Parliament and to the Council. 4. At the end of the implementation of the Programme and in any event four years after the end of the period specified in Article 1 the Commission shall draw up a final evaluation report to assess the performance of the Programme, including aspects such as effectiveness, efficiency, coherence, relevance, synergies within the Programme and Union added value. 5. The Commission shall submit the interim and final evaluation reports, along with its conclusions and recommendations to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions and make them publicly available. Where appropriate, the reports shall be accompanied by proposals for follow-up actions. 6. In accordance with Article 13(5) of Regulation (EC) No 223/2009, the Commission shall consult the European Statistical System Committee for those parts of the interim and final evaluation reports that pertain to actions implementing the specific objective referred to in Article 3(2)(f) of this Regulation, prior to their adoption and submission to the European Parliament and the Council. The Commission shall consult the European Statistical Advisory Committee for the part of the final evaluation report that pertains to actions implementing the specific objective referred to in Article 3(2)(f) of this Regulation, prior to its adoption and submission to the European Parliament and the Council.
Article 19 Protection of the financial interests of the Union
Where a third country participates in the Programme by means of a decision adopted pursuant to an international agreement or on the basis of any other legal instrument, the third country shall grant the necessary rights and access required for the authorising officer responsible, the European Anti-Fraud Office (OLAF) and the Court of Auditors to comprehensively exercise their respective competences. In the case of OLAF, such rights shall include the right to carry out investigations, including on-the-spot checks and inspections, as provided for in Regulation (EU, Euratom) No 883/2013.
Article 20 Exercise of the delegation
1. The power to adopt delegated acts is conferred on the Commission subject to the conditions laid down in this Article. 2. The power to adopt delegated acts referred to in Article 9(6), second subparagraph, Article 10(2) and Article 17(3) shall be conferred on the Commission for a period of 7 years from 1 January 2021. The Commission shall draw up a report in respect of the delegation of power not later than nine months before the end of the 7-year period. The delegation of power shall be tacitly extended for periods of an identical duration, unless the European Parliament or the Council opposes such extension not later than three months before the end of each period. 3. The delegation of power referred to in Article 9(6), second subparagraph, Article 10(2) and Article 17(3) may be revoked at any time by the European Parliament or by the Council. A decision to revoke shall put an end to the delegation of power specified in that decision. It shall take effect the day following the publication of the decision in the Official Journal of the European Union or at a later date specified therein. It shall not affect the validity of any delegated acts already in force. 4. Before adopting a delegated act, the Commission shall consult experts designated by each Member State in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making. 5. As soon as it adopts a delegated act, the Commission shall notify it simultaneously to the European Parliament and to the Council. 6. A delegated act adopted pursuant to Article 9(6), second subparagraph, Article 10(2) and Article 17(3) shall enter into force only if no objection has been expressed either by the European Parliament or by the Council within a period of two months of notification of that act to the European Parliament and the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by two months at the initiative of the European Parliament or of the Council.
Article 21 Committee procedure
1. With regard to implementing acts referred to in Article 16(2) of this Regulation, which concern the specific objective referred to in Article 3(2)(b) of this Regulation, the Commission shall be assisted by a committee. That committee shall be a committee within the meaning of Regulation (EU) No 182/2011. 2. With regard to implementing acts referred to in Article 16(3) of this Regulation, which concern the specific objective referred to in Article 3(2)(d)(i) of this Regulation, the Commission shall be assisted by a committee. That committee shall be a committee within the meaning of Regulation (EU) No 182/2011. 3. With regard to implementing acts referred to in Article 12(5), second subparagraph and in Article 16(4) of this Regulation, which concern the specific objective referred to in Article 3(2)(e) of this Regulation, the Commission shall be assisted by the Standing Committee on Plants, Animals, Food and Feed. That committee shall be a committee within the meaning of Regulation (EU) No 182/2011. 4. Where reference is made to this paragraph, Article 4 of Regulation (EU) No 182/2011 shall apply. 5. Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 shall apply. 6. Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 shall apply. Where the opinion of the committee is to be obtained by written procedure, that procedure shall be terminated without result when, within the time-limit for delivery of the opinion, the chair of the committee so decides or a simple majority of committee members so requests.
Article 22 Information, communication and publicity
1. The recipients of Union funding shall acknowledge the origin of those funds and ensure the visibility of the Union funding, in particular when promoting the actions and their results, by providing coherent, effective and proportionate targeted information to multiple audiences, including the media and the public. 2. The Commission shall implement information and communication actions in a user-friendly manner, in order to raise awareness among consumers, citizens, businesses, especially SMEs and public administrations about the financial resources provided through the Programme, and about the actions and results thereunder. 3. Financial resources allocated to the Programme shall also contribute to the corporate communication of the political priorities of the Union, insofar as those priorities are related to the objectives referred to in Article 3. 4. The Commission (Eurostat) shall implement information and communication actions relating to the implementation of the specific objective referred to in Article 3(2)(f) of this Regulation, including actions and results that pertain to the development, production and dissemination of European statistics, in compliance with the statistical principles laid down in Regulation (EC) No 223/2009.
Article 23 Repeal
Regulations (EU) No 99/2013, (EU) No 1287/2013, (EU) No 254/2014, and (EU) No 652/2014 are repealed with effect from 1 January 2021.
Article 24 Transitional provisions
1. This Regulation shall not affect the continuation of or modification of actions initiated pursuant to Regulations (EU) No 99/2013, (EU) No 1287/2013, (EU) No 254/2014, (EU) No 258/2014, (EU) No 652/2014 and (EU) 2017/826, which shall continue to apply to those actions until their closure. 2. The financial envelope for the Programme may also cover the technical and administrative assistance expenses necessary to ensure the transition between the Programme and the measures adopted under predecessor programmes pursuant to acts listed in paragraph 1. 3. If necessary, appropriations may be entered in the budget beyond 2027 to cover the expenses provided for in Article 4(3), to enable the management of actions not completed by 31 December 2027. 4. In accordance with Article 193(2), second subparagraph, point (a) of the Financial Regulation, costs incurred before the date of submission of the grant application in respect of actions which have already begun may be considered eligible where it is necessary to ensure continuity during a limited period. By derogation from Article 193(4) of the Financial Regulation, the costs incurred prior to the date of submission of the grant application shall be eligible in the case of operating grants, where it is necessary to ensure continuity during the period from 1 January 2021 to the entry into force of this Programme. 5. The deadlines set in Article 16(4) and in point 2.1 of Annex I shall not apply in relation to programmes covering the years 2021 and 2022.
Article 25 Entry into force and application
This Regulation shall enter into force on the day of its publication in the Official Journal of the European Union . It shall apply from 1 January 2021.