CELEX ID: 32013R1303

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Document:
20.12.2013
EN
Official Journal of the European Union
L 347/320
REGULATION (EU) No 1303/2013 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
of 17 December 2013
laying down common provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund and laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund and repealing Council Regulation (EC) No 1083/2006
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 177 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 opinions of the European Economic and Social Committee 
(
1
)
,
Having regard to the opinions of the Committee of the Regions 
(
2
)
,
Having regard to the opinions of the Court of Auditors 
(
3
)
,
Acting in accordance with the ordinary legislative procedure,
Whereas:
(1)
Article 174 of the Treaty on the Functioning of the European Union (TFEU) provides that, in order to strengthen its economic, social and territorial cohesion, the Union is to aim at reducing disparities between the levels of development of the various regions and the backwardness of the least favoured regions or islands, and that particular attention is to be paid to rural areas, areas affected by industrial transition, and regions which suffer from severe and permanent natural or demographic handicaps. Article 175 TFEU requires that the Union is to support the achievement of these objectives by the action it takes through the European Agricultural Guidance and Guarantee Fund, Guidance Section, the European Social Fund, the European Regional Development Fund, the European Investment Bank and other instruments.
(2)
In order to improve coordination and harmonise implementation of the Funds providing support under cohesion policy, namely the European Regional Development Fund (ERDF), the European Social Fund (ESF) and the Cohesion Fund, with the Fund for rural development, namely the European Agricultural Fund for Rural Development (EAFRD), and for the maritime and fisheries sector, namely measures financed under shared management in the European Maritime and Fisheries Fund (EMFF), common provisions should be established for all these Funds (the 'European Structural and Investment Funds' - 'ESI Funds'). In addition this Regulation contains general provisions which apply to the ERDF, the ESF and the Cohesion Fund, but do not apply to the EAFRD and the EMFF as well as general provisions applicable to the ERDF, the ESF, the Cohesion Fund and the EMFF, but do not apply to the EAFRD. Due to the particularities that exist for each ESI Fund, specific rules applicable to each ESI Fund and to the European territorial cooperation goal under the ERDF should be specified in separate Regulations.
(3)
In line with the conclusions of the European Council of 17 June 2010, whereby the Union strategy for smart, sustainable and inclusive growth was adopted, the Union and Member States should implement the delivery of smart, sustainable and inclusive growth, while promoting harmonious development of the Union and reducing regional disparities. The ESI Funds should play a significant role in the achievement of the objectives of the Union strategy for smart, sustainable and inclusive growth.
(4)
As regards the Common Agricultural Policy (CAP), significant synergies have already been obtained by harmonising and aligning management and control rules for the first pillar (European Agricultural Guarantee Fund - EAGF) and the second pillar (EAFRD) of the CAP. The strong link between the EAGF and the EAFRD should therefore be maintained and the structures already in place in the Member States preserved.
(5)
The outermost regions should benefit from specific measures and from additional funding to offset their structural social and economic situation together with the handicaps resulting from the factors referred to in Article 349 TFEU.
(6)
The northern sparsely populated regions should benefit from specific measures and additional funding to offset the severe and natural or demographic handicaps referred to in Article 2 of Protocol No 6 to the 1994 Act of Accession.
(7)
To ensure the correct and consistent interpretation of provisions and to contribute to legal certainty for Member States and beneficiaries, it is necessary to define certain terms that are used in this Regulation.
(8)
Where a time limit is set for the Commission to adopt or amend a decision, in accordance with this Regulation, the time limit for the adoption or amendment of such a decision should not include the period starting on the date on which the Commission has sent its observations to the Member State and lasting until the Member State has responded to those observations.
(9)
This Regulation consists of five parts, of which the first sets out the subject-matter and definitions, the second contains rules applicable to all ESI Funds, the third includes provisions applicable only to the ERDF, the ESF and the Cohesion Fund (the 'Funds'), the fourth includes provisions applicable only to the Funds and to the EMFF and the fifth includes the final provisions. In order to ensure consistency in the interpretation of the different parts of this Regulation and between this Regulation and the Fund-specific Regulations, it is important to set out clearly the relationships between them. In addition, specific rules established in the Fund-specific rules can be complementary but should derogate from the corresponding provisions in this Regulation only where such derogation is specifically provided for in this Regulation.
(10)
Under Article 317 TFEU, and in the context of shared management, the conditions allowing the Commission to exercise its responsibilities for implementation of the budget of the Union should be specified and the responsibilities of cooperation with the Member States clarified. Those conditions should enable the Commission to obtain assurance that Member States are using the ESI Funds in a legal and regular manner and in accordance with the principle of sound financial management within the meaning of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council 
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4
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 (the 'Financial Regulation'). Member States at the appropriate territorial level, in accordance with their institutional, legal and financial framework and the bodies designated by them for that purpose should be responsible for preparing and implementing programmes. Those conditions should also ensure that attention is drawn to the need to ensure complementarity and consistency of relevant Union intervention, to respect the principle of proportionality and take into account the overall aim of reducing administrative burden.
(11)
For the Partnership Agreement and each programme respectively, each Member State should organise a partnership with the representatives of competent regional, local, urban and other public authorities, economic and social partners and other relevant bodies representing civil society, including environmental partners, non-governmental organisations and bodies responsible for promoting social inclusion, gender equality and non-discrimination, including, where appropriate, the umbrella organisations of such authorities and bodies. The purpose of such a partnership is to ensure respect for the principles of multi-level governance, and also of subsidiarity and proportionality and the specificities of the Member States' different institutional and legal frameworks as well as to ensure the ownership of planned interventions by stakeholders and build on the experience and the know-how of relevant actors. The Member States should identify the most representative relevant partners. Those partners should include institutions, organisations and groups which are capable of influencing the preparation or could be affected by the preparation and implementation of the programmes. In this context it should also be possible for Member States to identify, where appropriate, as relevant partners, umbrella organisations which are the associations, federations or confederations of relevant regional, local and urban authorities or other bodies in accordance with applicable national law and practices.
The Commission should be empowered to adopt a delegated act providing for a European code of conduct on partnership in order to support and facilitate Member States in the organisation of partnership with regard to ensuring the involvement of relevant partners in the preparation, implementation, monitoring and evaluation of Partnership Agreements and programmes in a consistent manner. That adopted delegated act should have under no circumstances and in no way of its interpretation retroactive effect or be the basis for establishing irregularities leading to financial corrections. The adopted delegated act should not specify a date of application that is earlier than the date of its adoption. The adopted delegated act should allow Member States to decide on the most appropriate detailed arrangements for implementing the partnership in accordance with their institutional and legal framework as well as their national and regional competences, provided that its objectives, as laid down in this Regulation, are achieved.
(12)
The activities of the ESI Funds and the operations which they support should comply with applicable Union and the related national law which directly or indirectly implements this Regulation and the Fund-specific rules.
(13)
In the context of its effort to increase economic, territorial and social cohesion, the Union should, at all stages of implementation of the ESI Funds, aim at eliminating inequalities and at promoting equality between men and women and integrating the gender perspective, as well as at combating discrimination based on sex, racial or ethnic origin, religion or belief, disability, age or sexual orientation as set out in Article 2 of the Treaty on the European Union (TEU), Article 10 TFEU and Article 21 of the Charter of Fundamental Rights of the European Union, taking into account in particular accessibility for persons with disabilities, as well as Article 5(2) of the Charter of Fundamental Rights stating that no one is to be required to perform forced or compulsory labour.
(14)
The objectives of the ESI Funds should be pursued in the framework of sustainable development and the Union's promotion of the aim of preserving, protecting and improving the quality of the environment as set out in Articles 11 and 191(1) TFEU, taking into account the polluter pays principle. To this end, the Member States should provide information on the support for climate change objectives, in line with the ambition to devote at least 20 % of the budget of the Union to those objectives, using a methodology based on the categories of intervention, focus areas or measures adopted by the Commission by means of an implementing act reflecting the principle of proportionality.
(15)
In order to contribute to the Union strategy for smart, sustainable and inclusive growth and to the Fund-specific missions pursuant to their Treaty-based objectives, including economic, social and territorial cohesion, the ESI Funds should focus their support on a limited number of common thematic objectives. The precise scope of each of the ESI Funds should be set out in Fund-specific rules. It should be possible to limit that scope to only some of the thematic objectives defined in this Regulation.
(16)
In order to maximise the contribution of the ESI Funds and to establish strategic guiding principles to facilitate the programming process at the level of Member States and the regions, a Common Strategic Framework ('CSF') should be established. The CSF should facilitate the sectoral and territorial coordination of Union intervention under the ESI Funds and with other relevant Union policies and instruments, in line with the targets and objectives of the Union strategy for smart, sustainable and inclusive growth, taking into account the key territorial challenges of the various types of territories.
(17)
The CSF should set out how the ESI Funds are to contribute to the Union strategy for smart, sustainable and inclusive growth, the arrangements to promote an integrated use of the ESI Funds, the arrangements for coordination between the ESI Funds and other relevant Union policies and instruments, horizontal principles and cross-cutting policy objectives for the implementation of the ESI Funds, the arrangements to address key territorial challenges and priority areas for cooperation activities under the ESI Funds.
(18)
Member States and regions increasingly face challenges that relate to the impact of globalisation, environmental and energy concerns, population ageing and demographic shifts, technological transformation and innovation demands, and social inequality. Due to the complex and interrelated nature of such challenges, the solutions supported by the ESI Funds should be of an integrated nature, multi-sectoral and multi-dimensional. In this context, and in order to increase the effectiveness and efficiency of the policies, it should be possible for the ESI Funds to be combined into integrated packages which are tailor-made to fit the specific territorial needs.
(19)
The combination of a shrinking working population and an increasing proportion of retired people in the general population as well as the problems associated with population dispersion, are expected to continue to place strains, inter alia, on Member States' education and social support structures and thus on the Union's economic competitiveness. Adapting to such demographic changes constitutes one of the core challenges that Member States and regions are to face in the years to come, and as such should be given a particularly high level of consideration for the regions most affected by demographic change.
(20)
On the basis of the CSF, each Member State should prepare, in cooperation with its partners, and in dialogue with the Commission, a Partnership Agreement. The Partnership Agreement should translate the elements set out in the CSF into the national context and set out firm commitments to the achievement of Union objectives through the programming of the ESI Funds. The Partnership Agreement should set out arrangements to ensure alignment with the Union strategy for smart, sustainable and inclusive growth as well as with the Fund-specific missions pursuant to their Treaty-based objectives, arrangements to ensure effective and efficient implementation of the ESI Funds and arrangements for the partnership principle and an integrated approach to territorial development. A distinction should be made between the essential elements of the Partnership Agreement which are subject to a Commission decision and other elements which are not subject to the Commission decision and can be amended by the Member State. It is necessary to envisage specific arrangements for the submission and adoption of the Partnership Agreement and the programmes should the entry into force of one or more Fund-specific Regulations be delayed or be expected to be delayed. This entails establishing provisions which allow for the submission and adoption of the Partnership Agreement even in the absence of certain elements in relation to the ESI Fund or Funds affected by the delay, and the later submission of a revised Partnership Agreement after the entry into force of the delayed Fund-specific Regulation or Regulations. Since the programmes co-financed by the ESI Fund affected by the delay should in this case be submitted and adopted only after the entry into force of the Fund-specific Regulation concerned, appropriate deadlines for the submission of the affected programmes should also be laid down.
(21)
Member States should concentrate support to ensure a significant contribution to the achievement of Union objectives in line with their specific national and regional development needs. Ex ante conditionalities, as well as a concise and exhaustive set of objective criteria for their assessment, should be defined to ensure that the necessary prerequisites for the effective and efficient use of Union support are in place. To this end, an ex ante conditionality should apply to a priority of a given programme only when it has a direct and genuine link to, and a direct impact on, the effective and efficient achievement of a specific objective for an investment priority or a Union priority, given that not every specific objective is necessarily linked to an ex ante conditionality laid down in the Fund-specific rules. The assessment of applicability of an ex ante conditionality should take account of the principle of proportionality having regard to the level of support allocated, where appropriate. The fulfilment of the applicable ex ante conditionalities should be assessed by the Member State in the framework of its preparation of the programmes and, where appropriate, the Partnership Agreement. The Commission should assess the consistency and adequacy of the information provided by the Member State. In cases where there is a failure to fulfil an applicable ex ante conditionality within the deadline laid down, the Commission should have the power to suspend interim payments to the relevant priorities of the programme under precisely defined conditions.
(22)
The Commission should undertake a performance review based on a performance framework and in cooperation with the Member States, in 2019. The performance framework should be defined for each programme with a view to monitoring progress towards the objectives and targets set for each priority over the course of the 2014 - 2020 programming period (the 'programming period'). In order to ensure that the budget of the Union is not used in a wasteful or inefficient way, where there is evidence that a priority has seriously failed to achieve the milestones that relate only to financial indicators, output indicators and key implementation steps, set out in the performance framework, due to clearly identified implementation weaknesses previously communicated by the Commission, and the Member State has failed to take the necessary corrective action, the Commission should be able to suspend payments to the programme or, at the end of the programming period, to apply financial corrections. The application of financial corrections should take into account, with due respect for the principle of proportionality, the absorption level and external factors contributing to the failure. Financial corrections should not be applied where targets are not achieved because of the impact of socio-economic or environmental factors, significant changes in the economic or environmental conditions in a Member State or because of reasons of force majeure seriously affecting the implementation of the priorities concerned. Result indicators should not be taken into account for the purposes of suspensions or financial corrections.
(23)
In order to facilitate the focus on performance and attainment of the objectives of the Union strategy for smart, sustainable and inclusive growth, a performance reserve consisting of 6 % of the total allocation for the Investment for growth and jobs goal, as well as for the EARDF and for measures financed under shared management in accordance with a future Union legal act establishing the conditions for the financial support for maritime and fisheries policy for the 2014-2020 programming period (the 'EMFF Regulation'), should be established for each Member State. Due to their diversity and multi-country character, there should be no performance reserve for programmes under the European territorial cooperation goal. The resources allocated to the Youth Employment Initiative (YEI) as defined in the operational programme in accordance with Regulation (EU) No 1304/2013 of the European Parliament and of the Council 
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 (the 'ESF Regulation'); to technical assistance at the initiative of the Commission; transfers from the first pillar of the CAP to the EAFRD under Regulation (EU) No 1307/2013 of the European Parliament and of the Council 
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6
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; transfers to the EAFRD pursuant to the provisions on voluntary adjustment of direct payments in 2013 and on transfers to the EAFRD, laid down in Council Regulation (EC) No 73/2009 
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7
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 in respect of calendar years 2013 and 2014; transfers to the Connecting Europe Facility from the Cohesion Fund; transfers to the Fund for European Aid for the Most Deprived, as defined in a future Union legal act; and innovative actions for sustainable urban development should be excluded for the purpose of calculating the performance reserve.
(24)
A closer link between cohesion policy and the economic governance of the Union is needed in order to ensure that the effectiveness of expenditure under the ESI Funds is underpinned by sound economic policies and that the ESI Funds can, if necessary, be redirected to addressing the economic problems a Member State is facing. Under the first strand of measures linking effectiveness of ESI Funds to sound economic governance, the Commission should be able to request amendments to the Partnership Agreement and to the programmes in order to support the implementation of relevant Council recommendations or to maximise the growth and competitiveness impact of the available ESI Funds where Member States are receiving relevant financial assistance. Reprogramming should be used only in cases where it could indeed have a direct impact on the correction of the challenges identified in the relevant Council recommendations under the economic governance mechanisms in order to avoid frequent reprogramming which would disrupt fund management predictability. Under the second strand of measures linking effectiveness of ESI Funds to sound economic governance, where a Member State fails to take effective action in the context of the economic governance process, the Commission should make a proposal to the Council to suspend part or all of the commitments or payments for the programmes of that Member State. It is necessary to establish different procedures for the suspension of commitments and payments. Nevertheless, in both cases, when making a proposal for a suspension, the Commission should take into account all relevant information and give due consideration to any elements arising from, and opinions expressed through, the structured dialogue with the European Parliament.
The scope and level of a suspension should be proportionate and effective, and respect equality of treatment between Member States. Furthermore, a suspension should take into account the economic and social circumstances of the Member State concerned as well as the possible overall economic impact on a Member State resulting from the different steps of the excessive deficit procedure (EDP) and excessive imbalances procedure (EIP).
(25)
By virtue of Protocol No 15 on certain provisions relating to the United Kingdom of Great Britain and Northern Ireland, annexed to the TEU and to the TFEU, certain provisions on the excessive deficit and related procedures are not to apply to the United Kingdom. Provisions on suspension of all or part of payments and commitments should therefore not apply to the United Kingdom.
(26)
Due to the paramount importance of the principle of co-financing for the implementation of the ESI Funds, in order to ensure the ownership of the policies on the ground, and in line with the proportional application of suspensions, any decisions on suspensions triggered under the second strand of measures linking effectiveness of ESI Funds to sound economic governance should be made taking into account the specific requirements applicable to the Member State concerned to provide co-financing for the programmes financed from the ESI Funds. The suspensions should be lifted and the funds made available again to the Member State concerned as soon as the Member State takes the necessary action.
(27)
The ESI Funds should be implemented through programmes covering the programming period in accordance with the Partnership Agreement. Programmes should be drawn up by Member States based on procedures that are transparent, in accordance with their institutional and legal framework. Member States and the Commission should cooperate to ensure coordination and consistency of programming arrangements for the ESI Funds. As the content of programmes is closely interlinked with that of the Partnership Agreement, the programmes should be submitted within three months of the submission of the Partnership Agreement. A deadline of nine months from the date of entry into force of this Regulation should be provided for in relation to the submission of programmes under the European territorial cooperation goal in order to take into account the multi-country character of those programmes. In particular, a distinction should be made between the core elements of the Partnership Agreement and programmes which should be subject to a Commission decision and other elements which are not covered by the Commission decision and can be amended under the responsibility of the Member State. Programming should ensure consistency with the CSF and Partnership Agreement, coordination between the ESI Funds and with the other existing funding instruments and the input of the European Investment Bank if relevant.
(28)
With a view to ensuring consistency between programmes supported under different ESI Funds, particularly in the context of ensuring a contribution to the Union strategy for smart, sustainable and inclusive growth, it is necessary to set out common minimum requirements as regards the content of the programmes, which may be complemented by Fund-specific rules to take into account the specific nature of each ESI Fund.
(29)
It is necessary to lay down clear procedures for the assessment, adoption and amendment of programmes by the Commission. In order to ensure consistency between the Partnership Agreement and programmes, it should be specified that programmes, with the exception of programmes under the European territorial cooperation goal, cannot be approved before the adoption by the Commission of a decision approving the Partnership Agreement. To reduce the administrative burden on Member States, any approval of an amendment of certain parts of a programme by the Commission should result automatically in an amendment of the relevant parts of the Partnership Agreement. Furthermore, the immediate mobilisation of the resources allocated to the YEI should also be ensured by establishing special rules for the submission and the approval procedure of the dedicated operational programmes for the YEI referred to in the ESF Regulation.
(30)
In order to optimise the added value from investments funded wholly or in part through the budget of the Union in the field of research and innovation, synergies should be sought in particular between the operation of the ESI Funds and Horizon 2020, as set up in Regulation (EU) No 1291/2013 of the European Parliament and of the Council 
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, whilst respecting their distinct objectives. Key mechanisms for achieving those synergies should be the recognition of flat rates for eligible costs from Horizon 2020 for a similar operation and beneficiary and the possibility of combining funding from different Union instruments, including ESI Funds and Horizon 2020, in the same operation while avoiding double financing. In order to strengthen the research and innovation capacities of national and regional actors and to achieve the goal of building a "Stairway to excellence" in less developed regions and low-performing Research, Development and Innovation (RDI) Member States and regions, close synergies should be developed between the ESI Funds and Horizon 2020 in all relevant programme priorities.
(31)
Territorial cohesion has been added to the goals of economic and social cohesion by the TFEU, and it is necessary to address the role of cities, functional geographies and sub-regional areas facing specific geographical or demographic problems. To this end, and to better mobilise potential at a local level, it is necessary to strengthen and facilitate community-led local development by laying down common rules and ensuring close coordination for all relevant ESI Funds. Community-led local development should take into account local needs and potential, as well as relevant socio-cultural characteristics. Responsibility for the design and implementation of community-led local development strategies should be given to local action groups representing the interests of the community, as an essential principle. The detailed arrangements concerning the definition of the area and population covered by the community-led local development strategies should be set out in the relevant programmes in accordance with the Fund-specific rules.
(32)
In order to facilitate a manageable approach to its integration into the programming process, the community-led local development can be carried out under a single thematic objective, either to promote social inclusion and combat poverty, or to promote employment and labour mobility, notwithstanding that actions financed as part of community-led local development could contribute to all other thematic objectives.
(33)
Where an urban or territorial development strategy requires an integrated approach because it involves investments under more than one priority axis of one or more operational programmes, it should be possible for action supported by the Funds, that can be complemented with financial support from the EAFRD or the EMFF, to be carried out as an integrated territorial investment within an operational programme or programmes.
(34)
Financial instruments are increasingly important due to their leverage effect on the ESI Funds, their capacity to combine different forms of public and private resources to support public policy objectives, and because revolving forms of finance make such support more sustainable over the longer term.
(35)
Financial instruments supported by the ESI Funds should be used to address specific market needs in a cost effective way, in accordance with the objectives of the programmes, and should not crowd out private financing. The decision to finance support measures through financial instruments should be determined therefore on the basis of an ex ante assessment which has established evidence of market failures or sub-optimal investment situations and the estimated level and scope of public investment needs. The essential elements of the ex ante assessments should be clearly defined in this Regulation. Given the detailed nature of the ex ante assessment, provisions should be made allowing for the performance of the ex ante assessment in stages and also for reviewing and updating the ex ante assessment during implementation.
(36)
Financial instruments should be designed and implemented so as to promote substantial participation by private sector investors and financial institutions on an appropriate risk-sharing basis. To be sufficiently attractive to the private sector, it is essential that financial instruments are designed and implemented in a flexible manner. Managing authorities should therefore decide on the most appropriate forms for implementing financial instruments in order to address the specific needs of the target regions, in accordance with the objectives of the relevant programme, the results of the ex ante assessment and applicable State aid rules. Where applicable, such flexibility should also include the possibility to reuse part of the resources paid back during the eligibility period in order to provide for the preferential remuneration of private investors or public investors operating under the market economy principle. Such preferential remuneration should take into account market standards and ensure that any State aid complies with applicable Union and national law and is limited to the minimum amount necessary to compensate for the lack of private capital available, taking into account market failures or suboptimal investment situations.
(37)
In order to take account of the repayable character of support provided through financial instruments and to align with market practices, support from the ESI Funds provided to final recipients in the form of equity or quasi-equity investments, loans or guarantees, or other risk-sharing instruments should be able to cover the entirety of the investments made by final recipients, without distinction of VAT related costs. Accordingly it should only be in cases where financial instruments are combined with grants that the way in which VAT is taken into account at the level of the final recipient should be relevant for the purposes of determining eligibility of expenditure related to the grant.
(38)
It could be justified where certain parts of an investment do not generate sufficient direct financial returns, to combine financial instruments with grant support, to the extent allowed under the applicable State aid rules, in order for the projects to be economically sustainable. Specific conditions preventing double financing in such a case should be set out.
(39)
In order to ensure that resources allocated to financial instruments in favour of SMEs achieve an effective and efficient critical mass of new SME debt finance, it should be possible to use those resources in the entire territory of the Member State concerned regardless of the categories of region therein. However, it should also be possible for negotiation of the funding agreement between the Member State and the EIB to allow for a pro-rata return to a region or group of regions within the same Member State, as part of a single dedicated national programme per financial contribution by the ERDF and EAFRD.
(40)
The contributions by Member States to joint uncapped guarantee and securitisation financial instruments in favour of SMEs should be phased over the years 2014, 2015 and 2016 and the amounts to be paid by the Member States to the EIB should be scheduled accordingly in the funding agreement, in line with standard banking practice and with a view to spreading the effects on payment appropriations in any individual year.
(41)
In the case of securitisation transactions it should be ensured at programme closure that at least the amount corresponding to the Union contribution has been used for the objective of supporting SMEs, in line with the principles relating to financial instruments set out in the Financial Regulation.
(42)
Managing authorities should have the flexibility to contribute resources from programmes to financial instruments set up at Union level and managed directly or indirectly by the Commission, or to instruments set up at national, regional, transnational or cross-border level and managed by or under the responsibility of the managing authority. Managing authorities should also have the possibility of implementing financial instruments directly, through existing or newly created funds or through funds of funds.
(43)
In the interests of ensuring proportionate control arrangements and of safeguarding the added value of financial instruments, intended final recipients should not be deterred by there being an excessive administrative burden. The bodies responsible for the audits of programmes should in the first instance carry out audits at the level of managing authorities and the bodies implementing financial instruments including funds of funds. However, there may be specific circumstances where the necessary documents to complete such audits are not available at the level of the managing authorities or at the level of the bodies implementing financial instruments or where such documents do not represent a true and accurate record of support provided. In such specific cases, it is necessary to lay down certain provisions to also allow for audits at the level of final recipients.
(44)
The amount of the resources paid at any time from the ESI Funds to financial instruments should correspond to the amount necessary to implement planned investments and payments to final recipients, including management costs and fees. Accordingly, applications for interim payments should be phased. The amount to be paid as an interim payment should be subject to a maximum ceiling of 25 % of the total amount of programme contributions committed to the financial instrument under the relevant funding agreement, with subsequent interim payments conditional on a minimum percentage of the actual amounts included in previous applications having been spent as eligible expenditure.
(45)
It is necessary to lay down specific rules regarding the amounts to be accepted as eligible expenditure at closure of a programme, to ensure that the amounts, including the management costs and fees, paid from the ESI Funds to financial instruments are effectively used for investments in final recipients. The rules should be sufficiently flexible to make it possible to support equity-based instruments for the benefit of targeted enterprises and should, therefore, take into account certain characteristics specific to equity-based instruments for enterprises, such as market practices in relation to the provision of follow-on finance in the field of venture capital funds. Subject to the conditions laid down in this Regulation, targeted enterprises should be able to benefit from continued support from the ESI Funds to such instruments after the end of the eligibility period.
(46)
It is also necessary to lay down specific rules regarding the reuse of resources attributable to support from the ESI Funds until the end of the eligibility period and to lay down further rules regarding the use of resources after the end of the eligibility period.
(47)
As a general rule, support from the ESI Funds should not be used to finance investments which have already been physically completed or fully implemented at the date of the investment decision. However, in respect of infrastructure investments with the objective of supporting urban development or urban regeneration or similar infrastructure investments with the objective of diversifying non-agricultural activities in rural areas, a certain amount of support could be necessary for the re-organisation of a debt portfolio regarding infrastructure forming part of a new investment. In such cases it should be possible to use the support from the ESI Funds to reorganise a debt portfolio up to a maximum of 20 % of the total amount of programme support from the financial instrument to the investment.
(48)
Member States should monitor programmes in order to review implementation and progress towards achieving the programme's objectives. To this end, monitoring committees should be set up by the Member State, in accordance with its institutional, legal and financial framework and their composition and functions defined for the ESI Funds. Given the special nature of programmes under the European territorial cooperation goal, specific rules should be laid down for monitoring committees for those programmes. Joint monitoring committees could be set up to facilitate coordination between the ESI Funds. In order to ensure effectiveness, a monitoring committee should be able to make observations to managing authorities regarding implementation and evaluation of the programme, including actions related to the reduction of the administrative burden on beneficiaries and should monitor actions taken as a result of its observations.
(49)
Alignment of the monitoring and reporting arrangements of the ESI Funds is necessary to simplify management arrangements at all levels. It is important to ensure proportionate reporting requirements but also the availability of comprehensive information on progress made at key review points. Therefore it is necessary that reporting requirements reflect information needs in given years and are aligned with the timing of the performance review.
(50)
With a view to monitoring progress of programmes, an annual review meeting should take place between each Member State and the Commission. The Member State and the Commission should however be able to agree not to organise the meeting in years other than 2017 and 2019 in order to avoid an unnecessary administrative burden.
(51)
In order for the Commission to monitor progress made towards achieving Union objectives as well as Fund-specific missions pursuant to their Treaty-based objectives, Member States should submit progress reports on the implementation of their Partnership Agreements. On the basis of such reports, the Commission should prepare a strategic report on progress in 2017 and 2019. In order to provide for a regular strategic policy debate on the contribution of the ESI Funds to the achievement of the Union strategy on smart sustainable and inclusive growth, and to improve the quality of spending and the effectiveness of the policy in line with the European Semester, the strategic reports should be debated in the Council. On the basis of that debate the Council should be able to provide input to the assessment made at the spring meeting of the European Council on the role of all Union policies and instruments in delivering sustainable job-creating growth across the Union.
(52)
It is necessary to evaluate the effectiveness, efficiency and impact of assistance from the ESI Funds in order to improve the quality of design and implementation of programmes, and to determine the impact of programmes in relation to the targets under the Union strategy for smart, sustainable and inclusive growth and, having regard to the size of the programme, in relation to gross domestic product (GDP) and unemployment in the programme area concerned, where appropriate. The responsibilities of Member States and the Commission in this regard should be specified.
(53)
In order to improve the quality of the design of each programme, and verify whether its objectives and targets can be reached, an ex ante evaluation of each programme should be carried out.
(54)
An evaluation plan should be drawn up by the managing authority or Member State. It should be possible for that evaluation plan to cover more than one programme. During the programming period managing authorities should ensure that evaluations are carried out to assess the effectiveness, efficiency and impact of a programme. The monitoring committee and the Commission should be informed about the results of evaluations to facilitate management decisions.
(55)
Ex post evaluations should be carried out in order to assess the effectiveness and efficiency of the ESI Funds and their impact on the overall goals of the ESI Funds and the Union strategy for smart, sustainable and inclusive growth, taking account of the targets established for that Union strategy. For each of the ESI Funds, the Commission should prepare a synthesis report outlining the main conclusions of the ex-post evaluations.
(56)
The types of action that can be undertaken at the initiative of the Commission and of the Member States as technical assistance with support from the ESI Funds should be specified.
(57)
In order to ensure an effective use of Union resources, and avoid the over-financing of operations generating net revenue after completion, different methods should be used to determine the net revenue generated by such operations, including a simplified approach based on flat rates for sectors or subsectors. The flat rates should be based on historical data available to the Commission, the potential for cost recovery and the polluter-pays principle, where applicable. There should also be provision to extend flat rates to new sectors, introduce subsectors or review the rates for future operations when new data becomes available, by means of a delegated act. The use of flat rates could be particularly suitable for operations in the fields of information and communication technologies (ICT), RDI and energy efficiency. In addition, to ensure the application of the principle of proportionality and to take account of other regulatory and contractual provisions that could apply, it is necessary to set out the exemptions from those rules.
(58)
It is important to ensure a proportionate approach and avoid a duplication of the verification of financing needs in the case of operations which generate net revenue after completion which are also subject to State aid rules, given that such rules also establish limits on support which can be granted. Consequently, where there is de minimis aid, compatible State aid to SMEs with an aid intensity or an aid amount limit applied, or compatible State aid to large enterprises where an individual verification of financing needs in accordance with applicable State aid rules has been carried out, the provisions requiring the calculation of net revenue should not apply. Nevertheless, it should be open to a Member State to apply the methods for calculating net revenue where this is provided for in national rules.
(59)
Public Private Partnerships ("PPPs") can be an effective means of delivering operations which ensure the achievement of public policy objectives by bringing together different forms of public and private resources. In order to facilitate the use of ESI Funds to support operations structured as PPPs this Regulation should take account of certain characteristics specific to PPPs by adapting some of the common provisions on the ESI Funds.
(60)
The starting and closing dates for the eligibility of expenditure should be defined so as to provide for a uniform and equitable rule applying to the implementation of the ESI Funds across the Union. In order to facilitate the execution of programmes, it is appropriate to specify that the starting date for the eligibility of expenditure can be prior to 1 January 2014 if the Member State concerned submits a programme before that date. Taking into account the urgent need to mobilise the resources allocated to the YEI to support its immediate implementation, exceptionally the starting date for the eligibility of expenditure should be 1 September 2013. With a view to ensuring an effective use of ESI Funds and reducing the risk to the budget of the Union, it is necessary to put in place restrictions on support for completed operations.
(61)
In accordance with the principle of subsidiarity and subject to exceptions provided for in Regulation (EU) No 1301/2013 of the European Parliament and of the Council 
(
9
)
, the ESF Regulation, Regulation (EU) No 1300/2013 of the European Parliament and of the Council 
(
10
)
, Regulation (EU) No 1299/2013 of the European Parliament and of the Council 
(
11
)
, Regulation (EU) No 1305/2013 of the European Parliament and of the Council 
(
12
)
 and in the EMFF Regulation, Member States should adopt national rules on the eligibility of expenditure.
(62)
With a view to simplifying the use of the ESI Funds and reducing the risk of error, while providing for differentiation where needed to reflect the specificities of policy, it is appropriate to define the forms of support, harmonised conditions for the reimbursement of grants and repayable assistance, flat rate financing, specific eligibility rules for grants and repayable assistance and specific conditions on the eligibility of operations depending on location.
(63)
It should be possible to provide support from the ESI Funds in the form of grants, prizes, repayable assistance or financial instruments, or a combination thereof, in order to provide the bodies responsible with a choice of the most appropriate form of support to address identified needs.
(64)
To ensure the effectiveness, fairness and sustainable impact of the intervention of the ESI Funds, provisions guaranteeing that investments in businesses and infrastructures are long-lasting and prevent the ESI Funds from being used to undue advantage should be in place. Experience has shown that a period of five years is an appropriate minimum period to be applied, except where State aid rules provide for a different period. Nevertheless, and in line with the principle of proportionality, it is possible that a more limited period of three years would be justified where the investment concerns the maintenance of investments or jobs created by SMEs. In the case of an operation comprising investment in infrastructure or productive investment, and where the beneficiary is not an SME, such an operation should repay the contribution from the ESI Funds if, within 10 years of the final payment to the beneficiary, the productive activity is subject to relocation outside the Union. It is appropriate to exclude actions supported by the ESF and those not entailing productive investment or investment in infrastructure from the general requirement of durability, unless such requirements are derived from applicable State aid rules, and to exclude contributions to or from financial instruments. Sums unduly paid should be recovered and be subject to procedures applicable to irregularities.
(65)
Member States should adopt adequate measures to guarantee the proper set up and functioning of their management and control systems to give assurance on the legal and regular use of the ESI Funds. The obligations of Member States as regards the management and control systems of programmes, and in relation to the prevention, detection and correction of irregularities and infringements of Union law should therefore be specified.
(66)
In accordance with the principles of shared management, Member States and the Commission should be responsible for the management and control of programmes. Member States should have the primary responsibility, through their management and control systems, for the implementation and control of the operations in programmes. In order to strengthen the effectiveness of the control over the selection and implementation of operations and the functioning of the management and control system, the functions of the managing authority should be specified.
(67)
Member States should fulfil the management, control and audit obligations and assume the responsibilities as laid down in the rules on shared management set out in this Regulation, the Financial Regulation and in the Fund-specific rules. Member States should ensure that, in accordance with the conditions set out in this Regulation, effective arrangements for the examination of complaints in relation to the ESI Funds are in place. In accordance with the principle of subsidiarity, Member States should, upon request of the Commission, examine complaints submitted to the Commission falling within the scope of their arrangements and should inform the Commission of the results of examinations upon request.
(68)
The powers and responsibilities of the Commission with regard to verifying the effective functioning of the management and control systems, and to require Member State action, should be laid down. The Commission should also have the power to carry out on-the-spot audits and checks focused on issues relating to sound financial management in order to be able to draw conclusions concerning the performance of the ESI Funds.
(69)
Budget commitments of the Union should be effected annually. In order to ensure effective programme management, it is necessary to lay down common rules for pre-financing, interim requests for payment and the final balance, without prejudice to specific rules that are required for each of the ESI Funds.
(70)
The pre-financing payment at the start of programmes ensures that a Member State has the means to provide support to beneficiaries from the start of the implementation of the programme, so that those beneficiaries receive advances where necessary to make the planned investments and are reimbursed quickly following the submission of payment claims. Therefore, provisions should be made for initial pre-financing amounts from the ESI Funds. Initial pre-financing should be totally cleared at closure of the programme.
(71)
In order to safeguard the Union's financial interests, measures should be provided for that are limited in time and that allow the authorising officer by delegation to interrupt payments where there is clear evidence to suggest a significant deficiency in the functioning of the management and control system, evidence of irregularities linked to a request for payment, or a failure to submit documents for the purpose of examination and acceptance of accounts. The duration of the interruption period should be for a period of up to six months, with a possible extension of that period up to nine months with the agreement of the Member State, to allow sufficient time to resolve the causes of the interruption thereby avoiding the application of suspensions.
(72)
In order to safeguard the budget of the Union, it is possible that it would be necessary for the Commission to make financial corrections. To ensure legal certainty for the Member States, it is important to define the circumstances under which breaches of applicable Union law, or national law related to its application, can lead to financial corrections by the Commission. In order to ensure that any financial corrections which the Commission imposes on Member States are related to the protection of the Union's financial interests, such corrections should be confined to cases where the breach of applicable Union law or national law related to applying relevant Union law concerns the eligibility, regularity, management or control of operations and the corresponding expenditure declared to the Commission. To ensure proportionality it is important that the Commission consider the nature and the gravity of the breach and the related financial implications for the budget of the Union when deciding on a financial correction.
(73)
In order to encourage financial discipline, it is appropriate to define the arrangements for decommitment of any part of the budgetary commitment in a programme, in particular where an amount can be excluded from decommitment, in particular where delays in implementation result from circumstances which are independent of the party concerned, abnormal or unforeseeable and the consequences of which cannot be avoided despite the diligence shown, as well as in a situation in which a request for payment has been made but for which the payment deadline has been interrupted or the payment suspended.
(74)
The decommitment procedure is also a necessary part of the mechanism for the allocation of the performance reserve and in such cases it should be possible to reconstitute the appropriations for their subsequent commitment to other programmes and priorities. In addition, in the implementation of certain specific financial instruments in favour of SMEs where decommitments result from the discontinuance of participation by a Member State in such financial instruments, the subsequent reconstitution of the appropriations for commitment in other programmes should be provided for. Given that the introduction of additional provisions in the Financial Regulation will be necessary in order to allow for such reconstitution of appropriations, such procedures should only apply with effect from the date of entry into force of the corresponding amendment to the Financial Regulation.
(75)
Additional general provisions are necessary in relation to the specific functioning of the Funds. In particular, in order to increase their added value, and to enhance their contribution to the priorities of the Union strategy for smart, sustainable and inclusive growth and the Fund-specific missions pursuant to their Treaty-based objectives, the functioning of the Funds should be simplified and concentrated on the Investment for growth and jobs goal and European territorial cooperation goal.
(76)
Additional provisions for the specific functioning of the EAFRD and the EMFF are set out in the relevant sector-specific legislation.
(77)
In order to promote the TFEU objectives of economic, social and territorial cohesion, the Investment for growth and jobs goal should support all regions. To provide balanced and gradual support and reflect the level of economic and social development, resources under that goal should be allocated from the ERDF and the ESF among the less developed regions, the transition regions and the more developed regions according to their GDP per capita in relation to the EU-27 average. In order to ensure the long-term sustainability of investment from the Structural Funds, to consolidate the development achieved and to encourage the economic growth and social cohesion of the Union's regions, regions whose GDP per capita for the 2007-2013 programming period was less than 75 % of the average of the EU-25 for the reference period but whose GDP per capita has grown to more than 75 % of the EU-27 average should receive at least 60 % of their indicative average annual 2007-2013 allocation. The total allocation from the ERDF, the ESF and the Cohesion Fund for a Member State should be at least 55 % of its individual 2007-2013 total allocation. Member States whose per capita gross national income (GNI) is less than 90 % of that of the Union average should benefit under the Investment for growth and jobs goal from the Cohesion Fund.
(78)
Objective criteria should be fixed for designating eligible regions and areas for support from the Funds. To this end, the identification of the regions and areas at Union level should be based on the common system of classification of the regions established by Regulation (EC) No 1059/2003 of the European Parliament and the Council 
(
13
)
, amended by Commission Regulation (EC) No 105/2007 
(
14
)
.
(79)
In order to set out an appropriate financial framework for the Funds, the Commission should establish, by means of implementing acts, the annual breakdown of available commitment appropriations using an objective and transparent method with a view to targeting the regions whose development is lagging behind, including those receiving transitional support. In order to take account of the particularly difficult situation of Member States suffering from the crisis, and in accordance with Council Regulation (EU, Euratom) No 1311/2013 
(
15
)
, the Commission should review the total allocations of all Member States in 2016 on the basis of the then available most recent statistics and, where there is a cumulative divergence of more than +/- 5 %, adjust those allocations. The required adjustment should be spread in equal proportions over the years 2017-2020.
(80)
In order to encourage the necessary acceleration of development of infrastructure in transport and energy as well as ICT across the Union, a Connecting Europe Facility (CEF) is created, in accordance with Regulation (EU) 1316/2013 of the European Parliament and of the Council 
(
16
)
. Support should be provided from the Cohesion Fund to projects implementing core networks or for projects and horizontal activities identified in Part I of the Annex to that Regulation.
(81)
The allocation of the annual appropriations from the Funds to a Member State should be limited to a ceiling that would be fixed taking into account the GDP of that particular Member State.
(82)
It is necessary to fix the limits of resources for the Investment for growth and jobs goal and to adopt objective criteria for their allocation to regions and Member States. Member States should concentrate support to ensure sufficient investment is targeted at youth employment, labour mobility, knowledge, social inclusion and combating poverty, thus ensuring that the share of the ESF as a percentage of total combined resources for the Structural Funds and the Cohesion Fund at Union level, excluding the support from the Cohesion Fund for transport infrastructure under the CEF and support from the Structural Funds for aid for the most deprived, in Member States is not less than 23,1 %.
(83)
Given the urgent priority of addressing youth unemployment in the Union's most affected regions, as well as in the Union as a whole, a YEI is created and funded from a specific allocation and from targeted investment from the ESF to add to and reinforce the considerable support already provided through the ESI Funds. The YEI should aim to support young people, in particular those not in employment, education or training residing in the eligible regions. The YEI should be implemented as a part of the Investment for growth and jobs goal.
(84)
In addition, in line with the headline target on poverty reduction, it is necessary to reorient the Fund for European Aid for the Most Deprived to promote social inclusion. A mechanism should be envisaged which transfers resources to this instrument from the Structural Funds' allocations of each Member State.
(85)
Taking into account the present economic circumstances, the maximum level of transfer (capping) from the Funds to each individual Member State should not result in allocations per Member State higher than 110 % of their level in real terms for the 2007–2013 programming period.
(86)
With a view to ensuring an appropriate allocation to each category of regions, resources from the Funds should not be transferred between less developed, transition and more developed regions except in duly justified circumstances linked to the delivery of one or more thematic objectives. Such transfers should involve no more than 3 % of the total appropriation for that category of region.
(87)
In order to ensure a genuine economic impact, support from the Funds should not replace public or equivalent structural expenditure by Member States under the terms of this Regulation. In addition, so that the support from the Funds takes into account a broader economic context, the level of public expenditure should be determined with reference to the general macroeconomic conditions in which the financing takes place based on the indicators provided in the stability and convergence programmes submitted annually by Member States in accordance with Council Regulation (EC) No 1466/1997 
(
17
)
. Verification by the Commission of the principle of additionality should concentrate on the Member States in which less developed regions cover at least 15 % of the population because of the scale of the financial resources allocated to them.
(88)
It is necessary to lay down additional provisions concerning the programming, management, monitoring and control of operational programmes supported by the Funds in order to strengthen the focus on results. In particular, it is necessary to set out detailed requirements for the content of the operational programmes. This should facilitate the presentation of a consistent intervention logic to tackle the development needs identified, to set out the framework for performance assessment and to underpin the effective and efficient implementation of the Funds. As a general principle a priority axis should cover one thematic objective, one Fund and one category of region. Where appropriate and in order to increase the effectiveness in a thematically coherent integrated approach, it should be possible for a priority axis to relate to more than one category of region and combine one or more complementary investment priorities from the ERDF, ESF and the Cohesion Fund under one or more thematic objectives.
(89)
In circumstances where a Member State prepares a maximum of one operational programme for each Fund, so that both the programmes and the Partnership Agreement are prepared at national level, specific arrangements should be set out to ensure the complementarity of such documents.
(90)
In order to reconcile the need for concise operational programmes setting out clear commitments by the Member States and the need to allow for flexibility for adjustment to changing circumstances, a distinction should be made between the essential elements of the operational programme which are subject to a Commission decision and other elements which are not subject to a Commission decision and can be amended by a Member State. Consequently provision should be made for procedures that allow for the amendment of those non-essential elements at national level without a decision by the Commission.
(91)
With a view to improving complementarities and simplifying implementation, it should be possible to combine support from the Cohesion Fund and the ERDF with support from the ESF in joint operational programmes under the Investment for growth and jobs goal.
(92)
Major projects represent a substantial share of Union spending and are frequently of strategic importance with respect to the achievement of the Union strategy for smart, sustainable and inclusive growth. Therefore it is justified that operations above certain thresholds continue to be subject to specific approval procedures under this Regulation. The threshold should be established in relation to total eligible cost after taking account of expected net revenues with a higher threshold for transport projects due to the typically larger size of investments in that sector. To ensure clarity, it is appropriate to define the content of a major project application for this purpose. The application should contain the necessary information to provide assurance that the financial contribution from the Funds does not result in a substantial loss of jobs in existing locations within the Union.
(93)
In order to promote the preparation and implementation of major projects on a sound, economic and technical basis and to encourage the use of expert advice at an early stage, where independent experts supported by technical assistance of the Commission or, in agreement with the Commission, other independent experts, are able to provide clear statements on a major project's feasibility and economic viability, the Commission approval procedure should be streamlined. The Commission should be able to refuse approval of the financial contribution only where it establishes a significant weakness in the independent quality review.
(94)
In cases where an independent quality review of a major project has not been undertaken, the Member State should submit all required information and the Commission should appraise the major project to determine whether the requested financial contribution is justified.
(95)
For the sake of continuity of implementation, in order to avoid an unnecessary administrative burden as well as for the purposes of alignment with the Commission Decision on guidelines on closure of the 2007-2013 programming period, phasing provisions are established for major projects approved under Council Regulation (EC) No 1083/2006 
(
18
)
 whose implementation period is expected to extend over the programming period covered by this Regulation. Subject to certain conditions, there should be a fast track procedure for the notification and approval of a second or subsequent phase of a major project for which the preceding phase or phases were approved by the Commission under the 2007-2013 programming period. Each individual phase of the phased operation, which serves the same overall objective, should be implemented in accordance with the rules of the relevant programming period.
(96)
In order to give Member States the option of implementing part of an operational programme using a result-based approach, it is useful to provide for a joint action plan comprising a project or group of projects to be carried out by a beneficiary to contribute to the objectives of the operational programme. In order to simplify and reinforce the result orientation of the Funds, the management of the joint action plan should be exclusively based on jointly agreed milestones, outputs and results as defined in the Commission decision adopting the joint action plan. Control and audit of a joint action plan should also be limited to whether it achieves its milestones, outputs and results. Consequently, it is necessary to lay down rules on its preparation, content, adoption, financial management and control of joint action plans.
(97)
It is necessary to adopt specific rules in relation to the functions of the monitoring committee and the annual reports on implementation of operational programmes supported by the Funds. Additional provisions for the specific functioning of the EAFRD are set out in the relevant sector specific legislation.
(98)
To ensure the availability of essential and up to date information on programme implementation, it is necessary that Member States provide the Commission with the key data on a regular basis. In order to avoid an additional burden on Member States, this should be limited to data collected continuously, and the transmission should be performed by way of electronic data exchange.
(99)
In order to reinforce the monitoring of the progress with regard to the implementation of the Funds and to facilitate financial management, it is necessary to ensure the availability of basic financial data on the progress of implementation in a timely manner.
(100)
In accordance with Article 175 TFEU, the Commission is to submit Cohesion Reports to the European Parliament, the Council, the Economic and Social Committee and the Committee of the Regions every three years on the progress made towards achieving the Union's economic, social and territorial cohesion. It is necessary to lay down provisions concerning the content of this report.
(101)
It is important to bring the achievements of the Funds to the attention of the general public and to raise awareness of the objectives of cohesion policy. Citizens should have the right to know how the Union's financial resources are invested. The responsibility to ensure that the appropriate information is communicated to the public should lie with both the managing authorities and the beneficiaries as well as with Union institutions and advisory bodies. To ensure more efficiency in communication to the public at large and stronger synergies between the communication activities undertaken at the initiative of the Commission, the resources allocated to communication actions under this Regulation should also contribute to covering the corporate communication of the political priorities of the Union in so far as they are related to the general objectives of this Regulation.
(102)
With a view to strengthening accessibility and transparency of information about funding opportunities and project beneficiaries, in each Member State a single website or website portal providing information on all the operational programmes, including the lists of operations supported under each operational programme, should be made available.
(103)
For the purpose of ensuring wide dissemination of information about the achievements of the Funds and the role of the Union therein and to inform potential beneficiaries about funding opportunities, detailed rules taking account of the size of the operational programmes in accordance with the principle of proportionality about information and communication measures, as well as certain technical characteristics of such measures, should be defined in this Regulation.
(104)
In order to ensure that the allocation for each Fund is concentrated on the Union strategy for smart, sustainable and inclusive growth and the Fund-specific missions pursuant to their Treaty-based objectives, it is necessary to establish ceilings for the allocation to technical assistance of the Member State. It is also necessary to ensure that the legal framework for the programming of technical assistance facilitates the creation of streamlined delivery arrangements in a context where Member States implement multiple Funds in parallel and it should be possible for that framework to comprise several categories of regions.
(105)
It is necessary to determine the elements for modulating the co-financing rate from the Funds to priority axes, in particular, to increase the multiplier effect of Union resources. It is also necessary to establish the maximum rates of co-financing by category of region in order to ensure that the principle of co-financing is respected through an appropriate level of public or private national support.
(106)
It is necessary for Member States to designate a managing authority, a certifying authority and a functionally independent auditing authority for each operational programme. To provide flexibility for Member States in setting up control systems, it is appropriate to provide for the option for the functions of the certifying authority to be carried out by the managing authority. Member States should also be allowed to designate intermediate bodies to carry out certain tasks of the managing authority or the certifying authority. Member States should in that case lay down clearly their respective responsibilities and functions.
(107)
In order to take account of the specific organisation of the management and control systems for the Funds and the EMFF and the need to ensure a proportionate approach, specific provisions should be laid down in relation to the designation of the managing authority and the certifying authority. In order to avoid an unnecessary administrative burden, the ex ante verification of compliance with the designation criteria indicated in this Regulation should be limited to the managing and certifying authority, and, in accordance with the conditions laid down in this Regulation, no additional audit work should be required when the system is essentially the same as in the 2007-2013 programming period. There should be no requirement to approve the designation by the Commission. However, in order to increase legal certainty, Member States should have the option to submit the documents concerning the designation to the Commission subject to certain conditions laid down in this Regulation. The monitoring of compliance with the designation criteria carried out on the basis of audit and control arrangements should, where results show non-compliance with the criteria, give rise to remedial actions, and possibly to the ending of the designation.
(108)
The managing authority bears the main responsibility for the effective and efficient implementation of the Funds and the EMFF and thus fulfils a substantial number of functions related to programme management and monitoring, financial management and controls as well as project selection. Accordingly, the managing authority's responsibilities and functions should be set out.
(109)
The certifying authority should draw up and submit to the Commission payment applications. It should draw up the accounts, certifying their completeness, accuracy and veracity and that the expenditure entered in them complies with applicable Union and national rules. The certifying authority's responsibilities and functions should be set out.
(110)
The audit authority should ensure that audits are carried out on the management and control systems, on an appropriate sample of operations and on the accounts. The audit authority's responsibilities and functions should be set out. Audits of declared expenditure should be carried out on a representative sample of operations in order to enable the results to be extrapolated. As a general rule, a statistical sampling method should be used in order to provide a reliable representative sample. Nevertheless, audit authorities should be able to use in duly justified circumstances a non-statistical sampling method provided that the conditions laid down in this Regulation are complied with.
(111)
Without prejudice to the Commission's powers as regards financial control, cooperation between the Member States and the Commission in this field should be increased and criteria should be established which allow the Commission to determine, in the context of its strategy of control of national systems, the level of assurance it should obtain from national audit bodies.
(112)
In addition to common rules on financial management for the ESI Funds, additional provisions for the Funds and the EMFF should be laid down. In particular, with a view to ensuring reasonable assurance for the Commission prior to the acceptance of accounts, applications for interim payments should be reimbursed, at a rate of 90 % of the amount resulting from applying the co-financing rate for each priority, laid down in the decision adopting the operational programme, to the eligible expenditure for the priority. The outstanding amounts due should be paid to the Member States upon acceptance of accounts, provided that the Commission is able to conclude that the accounts are complete, accurate and true.
(113)
Beneficiaries should receive the support in full no later than 90 days from the date of submission of the payment claim by the beneficiary, subject to the availability of funding from initial and annual pre-financing and interim payments. The managing authority should be able to interrupt the deadline where supporting documents are incomplete or there is evidence of irregularity requiring further investigation. Initial and annual pre-financing should be provided for to ensure that Member States have sufficient means to implement programmes under such arrangements. Annual pre-financing should be cleared each year with the acceptance of accounts.
(114)
To reduce the risk of irregular expenditure being declared, it should be possible for a certifying authority, without any need for additional justification, to include the amounts which require further verification in an interim payment application after the accounting year in which they were entered into its accounting system.
(115)
To ensure the appropriate application of the general rules on decommitment, the rules established for the Funds and the EMFF should detail how the deadlines for decommitment are established.
(116)
In order to apply the requirements of the Financial Regulation to the financial management of the Funds and the EMFF, it is necessary to set out procedures for the preparation, examination and acceptance of accounts which should ensure a clear basis and legal certainty for these arrangements. In addition, in order to allow a Member State properly to fulfil its responsibilities, it should be possible for the Member State to exclude amounts which are the subject of an ongoing assessment of legality and regularity.
(117)
In order to reduce the administrative burden on beneficiaries, specific time limits should be set out during which the managing authorities are obliged to ensure the availability of documents for operations following submission of expenditure or completion of an operation. In accordance with the principle of proportionality, the period for keeping the documents should be differentiated depending on the total eligible expenditure of an operation.
(118)
As accounts are verified and accepted every year, a significant simplification of the closure procedure should be introduced. The final closure of the programme should therefore be based only on the documents relating to the final accounting year and the final implementation report or the last annual implementation report, without any need to provide any additional documents.
(119)
In order to safeguard the Union's financial interests and provide the means to ensure effective programme implementation, provisions should be laid down allowing for the suspension by the Commission of payments at the level of priorities or operational programmes.
(120)
In order to provide legal certainty for Member States, it is appropriate to lay down the specific arrangements and procedures for financial corrections by Member States and by the Commission in respect of the Funds and the EMFF respecting the principle of proportionality.
(121)
It is necessary to establish a legal framework which provides robust management and control systems at national and regional level and an appropriate division of roles and responsibilities in the context of shared management. The role of the Commission should therefore be specified and clarified and proportionate rules set out for the application of financial corrections by the Commission.
(122)
The frequency of audits on operations should be proportionate to the extent of the Union's support from the Funds and the EMFF. In particular, the number of audits carried out should be reduced where the total eligible expenditure for an operation does not exceed EUR 200 000 for the ERDF and the Cohesion Fund, and EUR 150 000 for the ESF, and EUR 100 000 for the EMFF. Nevertheless, it should be possible to carry out audits at any time where there is evidence of an irregularity or fraud, or, following closure of a completed operation, as part of an audit sample. The Commission should be able to review the audit trail of the audit authority or take part in on-the-spot audits of the audit authority. Where the Commission does not obtain the necessary assurance as to the effective functioning of the audit authority by those means, the Commission should be able to carry out a re-performance of the audit activity where this is in accordance with internationally accepted audit standards. In order that the level of auditing by the Commission is proportionate to the risk, the Commission should be able to reduce its audit work in relation to operational programmes where there are no significant deficiencies or where the audit authority can be relied on. In order to reduce the administrative burden on beneficiaries, specific rules should be introduced to reduce the risk of overlap between audits of the same operations by various institutions, namely the European Court of Auditors, the Commission and the audit authority.
(123)
In order to supplement and amend certain non-essential elements of this Regulation, the power to adopt acts in accordance with Article 290 TFEU should be delegated to the Commission in respect of a European code of conduct on partnership, supplements and amendments of Sections 4 and 7 of the CSF, criteria for determining the level of financial correction to be applied, specific rules on the purchase of land and combination of technical support with financial instruments, the role, liabilities and responsibility of bodies implementing financial instruments, the management and control of financial instruments, the withdrawal of payments to financial instruments and the consequent adjustments in respect of applications for payments, the establishment of a system of capitalisation of annual instalments for financial instruments, the specific rules setting out the criteria for determining management costs and fees on the basis of performance and the applicable thresholds as well as rules for the reimbursement of capitalised management costs and fees for equity-based instruments and micro-credit, the adjustment of the flat rate for net revenue generating operations in specific sectors, as well as the establishment of a flat rate for certain sectors or subsectors within the fields of ICT, research,
development and innovation and energy efficiency and adding sectors or subsectors, the methodology for the calculation of the discounted net revenue for net revenue-generating operations, additional rules on the replacement of a beneficiary under PPP operations, minimum requirements to be included in PPP agreements which are necessary for the application of a derogation concerning eligibility of expenditure, the definition of the flat rate applied to indirect costs for grants based on existing methods and corresponding rates applicable in Union policies, the methodology to be used in carrying out the quality review of a major project, the criteria for determining the cases of irregularity to be reported, the data to be provided and the conditions and procedures to be applied to determine whether amounts which are irrecoverable shall be reimbursed by the responsibilities of Member States, the data to be recorded and stored in computerised form within monitoring systems established by managing authorities, the minimum requirements for audit trails, the scope and content of audits and the methodology for sampling, the use of data collected during audits, and the criteria for determining serious deficiencies in the effective functioning of management and control systems, for establishing the level of financial correction to be applied and for applying flat rates or extrapolated financial corrections. It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level. The Commission, when preparing and drawing up delegated acts, should ensure a simultaneous, timely and appropriate transmission of relevant documents to the European Parliament and to the Council.
(124)
The Commission should be empowered to adopt, by means of implementing acts, as regards all the ESI Funds, decisions approving the elements of Partnership Agreements and their amendments, decisions approving elements of the revised Partnership Agreement, decisions on the programmes and priorities which have achieved their milestones and can benefit from the allocation of the performance reserve, decisions on the amendment of programmes as consequence of corrective actions concerning the transfer of financial allocations to other programmes, decisions on annual plans of actions to be financed from technical assistance at the initiative of the Commission, and, in the case of decommitment, decisions to amend decisions adopting programmes; and as regards the ERDF, the ESF and the Cohesion Fund, decisions identifying the regions and Member States fulfilling the Investment for growth and jobs criteria, decisions setting out the annual breakdown of commitment appropriations to the Member States, decisions setting out the amount to be transferred from each Member State's Cohesion Fund allocation to the CEF, decisions setting out the amount to be transferred from each Member State's Structural Funds allocation to aid for the most deprived, decisions accepting transfers of parts of appropriations for the European territorial cooperation goal to the Investment for growth and jobs goal, decisions whether or not to carry out a financial correction in the case of
non-compliance with additionality, decisions adopting and amending operational programmes, decisions refusing the financial contribution to a major project, decisions on the approval of a financial contribution to a selected major project and the extension of the period for the realisation of the condition related to the approval of major projects and decisions on joint action plans; and as regards the ERDF, the ESF, the Cohesion Fund and the EMFF, decisions on non-acceptance of the accounts and the amount chargeable if the accounts were not accepted, decisions suspending interim payments and decisions on financial corrections.
(125)
In order to ensure uniform conditions for the implementation of this Regulation, implementing powers should be conferred on the Commission in respect of the model to be used when submitting the progress report, the model of operational programme for the Funds, methodology to be used in carrying out the cost-benefit analysis on major projects, the format for information on major projects, the model for the joint action plan, the model of the annual and final implementation reports, the frequency of the reporting of irregularities and the reporting format to be used, the model for the management declaration, and the models for the audit strategy, opinion and annual control report. Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council 
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.
(126)
In order to ensure the necessary input and better involvement of Member States when the Commission exercises its implementing powers with regard to this Regulation in certain particularly sensitive policy areas relating to the ESI Funds and in order to strengthen the Member States' role in adopting uniform conditions in such areas or other executive measures with substantial implications or with a potentially significant impact on either the national economy, the national budget or on the proper functioning of the public administration of the Member States, the implementing acts relating to the methodology for providing information on the support for climate change objectives, the detailed arrangements to ensure a consistent approach for determining in the performance framework the milestones and targets for each priority and for assessing the achievement of the milestones and targets, standard terms and conditions for monitoring of financial instruments, the detailed arrangements for the transfer and management of programme contributions managed by the bodies implementing financial instruments, a model of the funding agreement concerning the joint uncapped guarantee and securitisation financial instruments in favour of SMEs, the models to be used when submitting additional information concerning financial instruments with the applications for payments to the Commission and when reporting on financial instruments to the Commission, the terms and conditions for the electronic data exchange system for management and control, the nomenclature, based on which the categories of intervention are to be defined concerning
the priority axis in operational programmes, the format for notification of the selected major project, the technical characteristics of information and communication measures for the operation and instructions for creating the emblem and the definition of its standard colours, the model to be used when submitting financial data to the Commission for monitoring purposes, detailed rules on the exchange of information between beneficiaries and managing authorities, certifying authorities, audit authorities and intermediate bodies, the model for the report and the opinion of the independent audit body and the description of the functions and procedures in place for the managing authorities and, where appropriate, of the certifying authorities, the technical specifications of the management and control system, the model for payment applications and the model for the accounts should be adopted in accordance with the examination procedure as established in Article 5 of Regulation (EU) No 182/2011.
(127)
For certain implementing acts to be adopted in accordance with the examination procedure laid down in Article 5 of Regulation (EU) No 182/2011 the potential impact and implications are of such high significance to Member States that an exception from the general rule is justified. Accordingly, where no opinion is delivered by the committee, the Commission should not adopt the draft implementing act. Those implementing acts relate to setting out the methodology for providing information on the support for climate change objectives; determining the methodology for milestones and targets with regard to the performance framework; establishing the standard terms and conditions in relation to financial instruments; laying down the detailed arrangements for the transfer and management of programme contributions with regard to certain financial instruments; adopting a model of the funding agreement concerning the joint uncapped guarantee and securitisation financial instruments in favour of SMEs; establishing the model to be used when reporting on financial instruments to the Commission; determining the nomenclature, based on which the categories of intervention can be defined concerning the priority axis in operational programmes; concerning the technical characteristics of information and communication measures for the operation and instructions for creating the emblem and a definition of the standard colours; laying down the technical specifications of recording and data-storing in relation to the management and control system. The third subparagraph of Article 5(4) of Regulation (EU) No 182/2011 should therefore apply to those implementing acts.
(128)
Since this Regulation replaces Regulation (EC) No 1083/2006, that Regulation should therefore be repealed. Nevertheless, this Regulation should not affect either the continuation or modification of assistance approved by the Commission on the basis of Regulation (EC) No 1083/2006 or any other legislation applying to that assistance on 31 December 2013. Applications made or approved under Regulation (EC) No 1083/2006 should therefore remain valid. Special transitional rules should be also laid down by way of derogation from point (b) of Article 59(1) of Regulation (EC) No 1083/2006 as to when a managing authority can carry out the functions of the certifying authority for operational programmes, implemented under the previous legislative framework, for the purposes of the Commission assessment in accordance with Article 73(3) of the Regulation (EC) No 1083/2006 when applying Article 123(5) of this Regulation and concerning the approval procedure of major projects under point (a) of Article 102(1) of this Regulation.
(129)
Since the objective of this Regulation, namely to strengthen economic, social and territorial cohesion cannot be sufficiently achieved by the Member States by reason of the extent of the disparities between the levels of development of the various regions and the backwardness of the least favoured regions and the limit on the financial resources of the Member States and regions, but can rather be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 TEU. In accordance with the principle of proportionality, as set out in that Article, this Regulation does not go beyond what is necessary in order to achieve that objective.
(130)
In order to allow for the prompt application of the measures provided for in this Regulation, this Regulation should enter into force on the day following that of its publication in the 
Official Journal of the European Union
,
HAVE ADOPTED THIS REGULATION:
PART ONE
SUBJECT-MATTER AND DEFINITIONS
Article 1
Subject-matter
This Regulation lays down the common rules applicable to the European Regional Development Fund (ERDF), the European Social Fund (ESF), the Cohesion Fund, the European Agricultural Fund for Rural Development (EAFRD) and the European Maritime and Fisheries Fund (EMFF), which operate under a common framework (the 'European Structural and Investment' - 'ESI Funds'). It also lays down the provisions necessary to ensure the effectiveness of the ESI Funds and their coordination with one another and with other Union instruments. The common rules applying to the ESI Funds are set out in Part Two.
Part Three lays down the general rules governing the ERDF, the ESF (together referred to as the 'Structural Funds') and the Cohesion Fund concerning the tasks, priority objectives and organisation of the Structural Funds and the Cohesion Fund (the 'Funds'), the criteria that Member States and regions are required to fulfil in order to be eligible for support from the Funds, the financial resources available and the criteria for their allocation.
Part Four lays down general rules applicable to the Funds and the EMFF on management and control, financial management, accounts and financial corrections.
The rules set out in this Regulation shall apply without prejudice to the provisions laid down in Regulation (EU) No 1306/2013 of the European Parliament and of the Council 
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20
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 and to the specific provisions laid down in the following Regulations (the 'Fund-specific Regulations') in accordance with the fifth paragraph of this Article:
(1)
Regulation (EU) No 1301/2013 (the 'ERDF Regulation');
(2)
Regulation (EU) No 1304/2013 (the 'ESF Regulation');
(3)
Regulation (EU) No 1300/2013 (the 'CF Regulation');
(4)
Regulation (EU) No 1299/2013 (the 'ETC Regulation');
(5)
Regulation (EU) No 1305/2013 (the 'EAFRD Regulation'); and
(6)
a future Union legal act establishing the conditions for the financial support for maritime and fisheries policy for the programming period 2014 - 2020 (the 'EMFF Regulation").
Part Two of this Regulation shall apply to all the ESI Funds except when it explicitly allows for derogations. Parts Three and Four of this Regulation shall establish complementary rules to Part Two that apply respectively to the Funds and to the Funds and the EMFF and may explicitly allow for derogations in the Fund-specific Regulations concerned. The Fund-specific Regulations may establish complementary rules to Part Two of this Regulation for the ESI Funds, to Part Three of this Regulation for the Funds and to Part Four of this Regulation for the Funds and the EMFF. The complementary rules in the Fund-specific Regulations shall not be in contradiction with Parts Two, Three or Four of this Regulation. In case of doubt about the application between provisions, Part Two of this Regulation shall prevail over the Fund-specific rules, and Parts Two, Three and Four of this Regulation shall prevail over the Fund-specific Regulations.
Article 2
Definitions
For the purposes of this Regulation, the following definitions apply;
(1)
'Union strategy for smart, sustainable and inclusive growth' means the targets and shared objectives guiding the action of Member States and the Union set out in the Conclusions adopted by the European Council of 17 June 2010 as Annex I (New European Strategy for Jobs and Growth, EU Headline Targets), Council Recommendation of 13 July 2010 
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21
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 and in Council Decision 2010/707/EU 
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22
)
, and any revision of such targets and shared objectives;
(2)
'a strategic policy framework' means a document or a set of documents established at national or regional level, which sets out a limited number of coherent priorities established on the basis of evidence and a timeframe for the implementation of those priorities and which may include a monitoring mechanism;
(3)
'smart specialisation strategy' means the national or regional innovation strategies which set priorities in order to build competitive advantage by developing and matching research and innovation own strengths to business needs in order to address emerging opportunities and market developments in a coherent manner, while avoiding duplication and fragmentation of efforts; a smart specialisation strategy may take the form of, or be included in, a national or regional research and innovation (R&I) strategic policy framework;
(4)
'Fund-specific rules' means the provisions laid down in, or established on the basis of, Part Three or Part Four of this Regulation or a Regulation governing one or more of the ESI Funds listed in the fourth paragraph of Article 1;
(5)
'programming' means the process of organisation, decision-making and allocation of financial resources in several stages, with the involvement of partners in accordance with Article 5, intended to implement, on a multi-annual basis, joint action by the Union and the Member States to achieve the objectives of the Union strategy for smart, sustainable and inclusive growth;
(6)
'programme' means an 'operational programme' as referred to in Part Three or Part Four of this Regulation and in the EMFF Regulation, and 'rural development programme' as referred to in the EAFRD Regulation;
(7)
'programme area' means a geographical area covered by a specific programme or, in the case of a programme covering more than one category of region, the geographical area corresponding to each separate category of region;
(8)
'priority' in Parts Two and Four of this Regulation means the 'priority axis' referred to in Part Three of this Regulation for ERDF, ESF and the Cohesion Fund and the 'Union priority' referred to in the EMFF Regulation and in the EAFRD Regulation;
(9)
'operation' means a project, contract, action or group of projects selected by the managing authorities of the programmes concerned, or under their responsibility, that contributes to the objectives of a priority or priorities; in the context of financial instruments, an operation is constituted by the financial contributions from a programme to financial instruments and the subsequent financial support provided by those financial instruments;
(10)
'beneficiary' means a public or private body and, for the purposes of the EAFRD Regulation and of the EMFF Regulation only, a natural person, responsible for initiating or both initiating and implementing operations; and in the context of State aid schemes, as defined in point 13 of this Article, the body which receives the aid; and in the context of financial instruments under Title IV of Part Two of this Regulation, it means the body that implements the financial instrument or the fund of funds as appropriate;
(11)
'financial instruments' means financial instruments as defined in the Financial Regulation, save where otherwise provided in this Regulation;
(12)
'final recipient' means a legal or natural person receiving financial support from a financial instrument;
(13)
'State aid' means aid falling under Article 107(1) TFEU which shall be deemed for the purposes of this Regulation also to include de minimis aid within the meaning of Commission Regulation (EC) No 1998/2006 
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23
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, Commission Regulation (EC) No 1535/2007 
(
24
)
 and Commission Regulation (EC) No 875/2007 
(
25
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;
(14)
'completed operation' means an operation that has been physically completed or fully implemented and in respect of which all related payments have been made by beneficiaries and the corresponding public contribution has been paid to the beneficiaries;
(15)
'public expenditure' means any public contribution to the financing of operations the source of which is the budget of national, regional or local public authorities, the budget of the Union related to the ESI Funds, the budget of public law bodies or the budget of associations of public authorities or of public law bodies and, for the purpose of determining the co-financing rate for ESF programmes or priorities, may include any financial resources collectively contributed by employers and workers;
(16)
'public law body' means any body governed by public law within the meaning of point 9 of Article 1 of Directive 2004/18/EC of the European Parliament and of the Council 
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26
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 and any European grouping of territorial cooperation (EGTC) established in accordance with Regulation (EC) No 1082/2006 of the European Parliament and of the Council 
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27
)
, regardless of whether the EGTC is considered to be a public law body or a private law body under the relevant national implementing provisions;
(17)
'document' means a paper or an electronic medium bearing information of relevance in the context of this Regulation;
(18)
'intermediate body' means any public or private body which acts under the responsibility of a managing or certifying authority, or which carries out duties on behalf of such an authority, in relation to beneficiaries implementing operations;
(19)
'community-led local development strategy' means a coherent set of operations the purpose of which is to meet local objectives and needs, and which contributes to achieving the Union strategy for smart, sustainable and inclusive growth, and which is designed and implemented by a local action group;
(20)
'Partnership Agreement' means a document prepared by a Member State with the involvement of partners in line with the multi-level governance approach, which sets out that Member State's strategy, priorities and arrangements for using the ESI Funds in an effective and efficient way so as to pursue the Union strategy for smart, sustainable and inclusive growth, and which is approved by the Commission following assessment and dialogue with the Member State concerned;
(21)
'category of regions' means the categorisation of regions as 'less developed regions', 'transition regions' or 'more developed regions' in accordance with Article 90(2);
(22)
'request for payment' means a payment application or declaration of expenditure submitted by the Member State to the Commission;
(23)
'EIB' means the European Investment Bank, the European Investment Fund or any subsidiary of the European Investment Bank;
(24)
'Public private partnerships' (PPPs) means forms of cooperation between public bodies and the private sector, which aim to improve the delivery of investments in infrastructure projects or other types of operations, delivering public services through risk sharing, pooling of private sector expertise or additional sources of capital;
(25)
'PPP operation' means an operation which is implemented or intended to be implemented under a public-private-partnership structure;
(26)
'escrow account' means a bank account covered by a written agreement between a managing authority or an intermediate body and the body implementing a financial instrument, or, in the case of a PPP operation, a written agreement between a public body beneficiary and the private partner approved by the managing authority or an intermediate body, set up specifically to hold funds to be paid out after the eligibility period, exclusively for the purposes provided for in point (c) of Article 42(1), Article 42(2), Article 42(3) and Article 64, or a bank account set up on terms providing equivalent guarantees on the payments out of the funds;
(27)
'fund of funds' means a fund set up with the objective of contributing support from a programme or programmes to several financial instruments. Where financial instruments are implemented through a fund of funds, the body implementing the fund of funds shall be considered to be the only beneficiary within the meaning of point 10 of this Article;
(28)
'SME' means a micro, small or medium sized enterprise as defined in Commission Recommendation 2003/361/EC 
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;
(29)
'accounting year', means, for the purposes of Part Three and Part Four, the period from 1 July to 30 June, except for the first accounting year of the programming period, in respect of which it means the period from the start date for eligibility of expenditure until 30 June 2015. The final accounting year shall be from 1 July 2023 to 30 June 2024;
(30)
'financial year', means, for the purposes of Part Three and Part Four, the period from 1 January to 31 December;
(31)
'macroregional strategy' means an integrated framework endorsed by the European Council, which may be supported by the ESI Funds among others, to address common challenges faced by a defined geographical area relating to Member States and third countries located in the same geographical area which thereby benefit from strengthened cooperation contributing to achievement of economic, social and territorial cohesion;
(32)
'sea basin strategy' means a structured framework of cooperation in relation to a given geographical area, developed by Union institutions, Member States, their regions and where appropriate third countries sharing a sea basin; a sea basin strategy takes into account the geographic, climatic, economic and political specificities of the sea basin;
(33)
'applicable ex ante conditionality' means a concrete and precisely pre-defined critical factor, which is a prerequisite for and has a direct and genuine link to, and direct impact on, the effective and efficient achievement of a specific objective for an investment priority or a Union priority;
(34)
'specific objective' means the result to which an investment priority or Union priority contributes in a specific national or regional context through actions or measures undertaken within such a priority;
(35)
'relevant country-specific recommendations adopted in accordance with Article 121(2) TFEU' and 'relevant Council recommendations adopted in accordance with Article 148(4) TFEU' mean recommendations relating to structural challenges which it is appropriate to address through multiannual investments that fall directly within the scope of the ESI Funds as set out in the Fund-specific Regulations;
(36)
'irregularity' means any breach of Union law, or of national law relating to its application, resulting from an act or omission by an economic operator involved in the implementation of the ESI Funds, which has, or would have, the effect of prejudicing the budget of the Union by charging an unjustified item of expenditure to the budget of the Union.
(37)
'economic operator' means any natural or legal person or other entity taking part in the implementation of assistance from the ESI Funds, with the exception of a Member State exercising its prerogatives as a public authority;
(38)
'systemic irregularity' means any irregularity, which may be of a recurring nature, with a high probability of occurrence in similar types of operations, which results from a serious deficiency in the effective functioning of a management and control system, including a failure to establish appropriate procedures in accordance with this Regulation and the Fund-specific rules;
(39)
'serious deficiency in the effective functioning of a management and control system' means, for the purposes of implementation of the Funds and the EMFF under Part Four, a deficiency for which substantial improvements in the system are required, which exposes the Funds and the EMFF to a significant risk of irregularities, and the existence of which is incompatible with an unqualified audit opinion on the functioning of the management and control system.
Article 3
Calculation of time limits for Commission decisions
Where, pursuant to Articles 16(2) and (3), 29(3), 30 (2) and (3), 102(2), 107(2), and 108(3), a time limit is set for the Commission to adopt or amend a decision, by means of an implementing act, that time limit shall not include the period which starts on the date following the date on which the Commission sends its observations to the Member State and lasts until the Member State responds to the observations.
PART TWO
COMMON PROVISIONS APPLICABLE TO THE ESI FUNDS
TITLE I
PRINCIPLES OF UNION SUPPORT FOR THE ESI FUNDS
Article 4
General principles
1.   The ESI Funds shall provide support, through multi-annual programmes, which complements national, regional and local intervention, to deliver the Union strategy for smart, sustainable and inclusive growth, as well as the Fund-specific missions pursuant to their Treaty-based objectives, including economic, social and territorial cohesion taking account of the relevant Europe 2020 Integrated Guidelines and the relevant country-specific recommendations adopted in accordance with Article 121(2) TFEU, and of the relevant Council recommendations adopted in accordance with Article 148(4) TFEU and where appropriate at national level, the National Reform Programme.
2.   The Commission and the Member States shall ensure, taking account of the specific context of each Member State, that support from the ESI Funds is consistent with the relevant policies, horizontal principles referred to in Articles 5, 7 and 8 and priorities of the Union, and that it is complementary to other instruments of the Union.
3.   Support from the ESI Funds shall be implemented in close cooperation between the Commission and the Member States in accordance with the principle of subsidiarity.
4.   Member States, at the appropriate territorial level, in accordance with their institutional, legal and financial framework, and the bodies designated by them for that purpose shall be responsible for preparing and implementing programmes and carrying out their tasks, in partnership with the relevant partners referred to in Article 5, in compliance with this Regulation and the Fund-specific rules.
5.   Arrangements for the implementation and use of the ESI Funds, and in particular the financial and administrative resources required for the preparation and implementation of programmes, in relation to monitoring, reporting, evaluation, management and control, shall respect the principle of proportionality having regard to the level of support allocated and shall take into account the overall aim of reducing the administrative burden on bodies involved in the management and control of the programmes.
6.   In accordance with their respective responsibilities, the Commission and the Member States shall ensure coordination between the ESI Funds and between the ESI Funds and other relevant Union policies, strategies and instruments, including those in the framework of the Union's external action.
7.   The part of the budget of the Union allocated to the ESI Funds shall be implemented within the framework of shared management between the Member States and the Commission, in accordance with Article 59 of the Financial Regulation, with the exception of the amount of support from the Cohesion Fund transferred to the CEF referred to in Article 92(6) of this Regulation, innovative actions at the initiative of the Commission under Article 8 of the ERDF Regulation, technical assistance at the initiative of the Commission and the support for direct management under the EMFF Regulation.
8.   The Commission and the Member States shall respect the principle of sound financial management in accordance with Article 30 of the Financial Regulation.
9.   The Commission and the Member States shall ensure the effectiveness of the ESI Funds during preparation and implementation, in relation to monitoring, reporting and evaluation.
10.   The Commission and the Member States shall carry out their respective roles in relation to the ESI Funds with the aim of reducing the administrative burden on beneficiaries.
Article 5
Partnership and multi-level governance
1.   For the Partnership Agreement and each programme, each Member State shall in accordance with its institutional and legal framework organise a partnership with the competent regional and local authorities. The partnership shall also include the following partners:
(a)
competent urban and other public authorities;
(b)
economic and social partners; and
(c)
relevant bodies representing civil society, including environmental partners, non-governmental organisations, and bodies responsible for promoting social inclusion, gender equality and non-discrimination.
2.   In accordance with the multi-level governance approach, the partners referred to in paragraph 1 shall be involved by Member States in the preparation of Partnership Agreements and progress reports and throughout the preparation and implementation of programmes, including through participation in the monitoring committees for programmes in accordance with Article 48.
3.   The Commission shall be empowered to adopt a delegated act in accordance with Article 149 to provide for a European code of conduct on partnership (the 'code of conduct') in order to support and facilitate Member States in the organisation of partnership in accordance with paragraphs 1 and 2 of this Article. The code of conduct shall set out the framework within which the Member States, in accordance with their institutional and legal framework as well as their national and regional competences, shall pursue the implementation of partnership. The code of conduct, while fully respecting the principles of subsidiarity and proportionality, shall lay down the following elements:
(a)
the main principles concerning transparent procedures to be followed for the identification of the relevant partners including, where appropriate, their umbrella organisations in order to facilitate Member States in designating the most representative relevant partners, in accordance with their institutional and legal framework;
(b)
the main principles and good practices concerning the involvement of the different categories of relevant partners set out in paragraph 1 in the preparation of the Partnership Agreement and programmes, the information to be provided concerning their involvement, and at the various stages of implementation;
(c)
the good practices concerning the formulation of the rules of membership and internal procedures of monitoring committees to be decided, as appropriate, by the Member States or the monitoring committees of programmes in accordance with the relevant provisions of this Regulation and the Fund-specific rules;
(d)
the main objectives and good practices in cases where the managing authority involves the relevant partners in the preparation of calls for proposals and in particular good practices for avoiding potential conflicts of interest in cases where there is a possibility of relevant partners also being potential beneficiaries, and for the involvement of the relevant partners in the preparation of progress reports and in relation to monitoring and evaluation of programmes in accordance with the relevant provisions of this Regulation and the Fund-specific rules;
(e)
the indicative areas, themes and good practices concerning how the competent authorities of the Member States may use the ESI Funds including technical assistance to strengthen the institutional capacity of relevant partners in accordance with the relevant provisions of this Regulation and the Fund-specific rules;
(f)
the role of the Commission in the dissemination of good practices;
(g)
the main principles and good practices that are apt to facilitate the Member States' assessment of the implementation of partnership and its added value.
The provisions of the code of conduct shall not in any way contradict the relevant provisions of this Regulation or the Fund-specific rules.
4.   The Commission shall notify the delegated act, referred to in paragraph 3 of this Article, on the European code of conduct on partnership, simultaneously to the European Parliament and to the Council by 18 April 2014. That delegated act shall not specify a date of application that is earlier than the date of its adoption.
5.   An infringement of any obligation imposed on Member States either by this Article or by the delegated act adopted pursuant to paragraph 3 of this Article, shall not constitute an irregularity leading to a financial correction pursuant to Article 85.
6.   At least once a year, for each ESI Fund, the Commission shall consult the organisations which represent the partners at Union level on the implementation of support from that ESI Fund and shall report to the European Parliament and the Council on the outcome.
Article 6
Compliance with Union and national law
Operations supported by the ESI Funds shall comply with applicable Union law and the national law relating to its application ('applicable law').
Article 7
Promotion of equality between men and women and non-discrimination
The Member States and the Commission shall ensure that equality between men and women and the integration of gender perspective are taken into account and promoted throughout the preparation and implementation of programmes, including in relation to monitoring, reporting and evaluation.
The Member States and the Commission shall take appropriate steps to prevent any discrimination based on sex, racial or ethnic origin, religion or belief, disability, age or sexual orientation during the preparation and implementation of programmes. In particular, accessibility for persons with disabilities shall be taken into account throughout the preparation and implementation of programmes.
Article 8
Sustainable development
The objectives of the ESI Funds shall be pursued in line with the principle of sustainable development and with the Union's promotion of the aim of preserving, protecting and improving the quality of the environment, as set out in Article 11 and Article 191(1) TFEU, taking into account the polluter pays principle.
The Member States and the Commission shall ensure that environmental protection requirements, resource efficiency, climate change mitigation and adaptation, biodiversity, disaster resilience, and risk prevention and management are promoted in the preparation and implementation of Partnership Agreements and programmes. Member States shall provide information on the support for climate change objectives using a methodology based on the categories of intervention, focus areas or measures, as appropriate, for each of the ESI Funds. That methodology shall consist of assigning a specific weighting to the support provided under the ESI Funds at a level which reflects the extent to which such support makes a contribution to climate change mitigation and adaptation goals. The specific weighting assigned shall be differentiated on the basis of whether the support makes a significant or a moderate contribution towards climate change objectives. Where the support does not contribute towards those objectives or the contribution is insignificant, a weighting of zero shall be assigned. In the case of the ERDF, the ESF and the Cohesion Fund weightings shall be attached to categories of intervention established within the nomenclature adopted by the Commission. In the case of the EAFRD weightings shall be attached to focus areas set out in the EAFRD Regulation and in the case of the EMFF to measures set out in the EMFF Regulation.
The Commission shall set out uniform conditions for each of the ESI Funds for the application of the methodology referred to in the second paragraph by means of an implementing act. That implementing act shall be adopted in accordance with the examination procedure referred to in Article 150(3).
TITLE II
STRATEGIC APPROACH
CHAPTER I
Thematic objectives for the ESI Funds and Common Strategic Framework
Article 9
Thematic objectives
In order to contribute to the Union strategy for smart, sustainable and inclusive growth as well as the Fund-specific missions pursuant to their Treaty-based objectives, including economic, social and territorial cohesion, each ESI Fund shall support the following thematic objectives:
(1)
strengthening research, technological development and innovation;
(2)
enhancing access to, and use and quality of, ICT;
(3)
enhancing the competitiveness of SMEs, of the agricultural sector (for the EAFRD) and of the fishery and aquaculture sector (for the EMFF);
(4)
supporting the shift towards a low-carbon economy in all sectors;
(5)
promoting climate change adaptation, risk prevention and management;
(6)
preserving and protecting the environment and promoting resource efficiency;
(7)
promoting sustainable transport and removing bottlenecks in key network infrastructures;
(8)
promoting sustainable and quality employment and supporting labour mobility;
(9)
promoting social inclusion, combating poverty and any discrimination;
(10)
investing in education, training and vocational training for skills and lifelong learning;
(11)
enhancing institutional capacity of public authorities and stakeholders and efficient public administration.
Thematic objectives shall be translated into priorities that are specific to each of the ESI Funds and are set out in the Fund-specific rules.
Article 10
Common Strategic Framework
1.   In order to promote the harmonious, balanced and sustainable development of the Union, a Common Strategic Framework ('CSF') is hereby established, as set out in Annex I. The CSF establishes strategic guiding principles to facilitate the programming process and the sectoral and territorial coordination of Union intervention under the ESI Funds and with other relevant Union policies and instruments, in line with the targets and objectives of the Union strategy for smart, sustainable and inclusive growth, taking into account the key territorial challenges of the various types of territories.
2.   The strategic guiding principles as set out in the CSF shall be established in line with the purpose and within the scope of the support provided by each ESI Fund, and in line with the rules governing the operation of each ESI Fund, as defined in this Regulation and the Fund-specific rules. The CSF shall not impose additional obligations upon Member States beyond those set out within the framework of the relevant sectoral Union policies.
3.   The CSF shall facilitate the preparation of the Partnership Agreement and programmes in accordance with the principles of proportionality and subsidiarity and taking into account national and regional competences, in order for the specific and appropriate policy and coordination measures to be decided.
Article 11
Content
The CSF shall establish:
(a)
mechanisms for ensuring the contribution of the ESI Funds to the Union strategy for smart, sustainable and inclusive growth, and the coherence and consistency of the programming of the ESI Funds in relation to the relevant country-specific recommendations adopted in accordance with Article 121(2) TFEU, the relevant Council recommendations adopted in accordance with 148(4) TFEU, and where appropriate at national level, to the National Reform Programme;
(b)
arrangements to promote an integrated use of the ESI Funds;
(c)
arrangements for coordination between the ESI Funds and other relevant Union policies and instruments, including external instruments for cooperation;
(d)
horizontal principles referred to in Articles 5, 7 and 8 and cross-cutting policy objectives for the implementation of the ESI Funds;
(e)
arrangements to address the key territorial challenges for urban, rural, coastal and fisheries areas, the demographic challenges of regions or specific needs of geographical areas which suffer from severe and permanent natural or demographic handicaps as referred to in Article 174 TFEU, and the specific challenges of outermost regions within the meaning of Article 349 TFEU;
(f)
priority areas for cooperation activities under the ESI Funds, where appropriate, taking account of macro-regional and sea basin strategies.
Article 12
Review
Where there are major changes in the social and economic situation in the Union, or changes are made to the Union strategy for smart, sustainable and inclusive growth, the Commission may submit a proposal to review the CSF, or the European Parliament or the Council, acting in accordance with Articles 225 or 241 TFEU respectively, may request the Commission to submit such a proposal.
The Commission shall be empowered to adopt delegated acts in accordance with Article 149 in order to supplement or amend Sections 4 and 7 of Annex I where it is necessary to take account of changes in the Union policies or instruments referred to in Section 4 or changes in the cooperation activities referred to in Section 7 or to take account of the introduction of new Union policies, instruments or cooperation activities.
Article 13
Guidance for beneficiaries
1.   The Commission shall prepare guidance on how to effectively access and use the ESI Funds, and on how to exploit complementarities with other instruments of relevant Union policies.
2.   The guidance shall be drawn up by 30 June 2014 and shall provide, for each thematic objective, an overview of the available relevant instruments at Union level with detailed sources of information, examples of good practices for combining available funding instruments within and across policy areas, a description of relevant authorities and bodies involved in the management of each instrument, a checklist for potential beneficiaries to help them to identify the most appropriate funding sources.
3.   The guidance shall be made public on the websites of the relevant Directorate Generals of the Commission. The Commission and managing authorities, acting in accordance with the Fund-specific rules, and in cooperation with the Committee of the Regions, shall ensure dissemination of the guidance to potential beneficiaries.
CHAPTER II
Partnership Agreement
Article 14
Preparation of the Partnership Agreement
1.   Each Member State shall prepare a Partnership Agreement for the period from 1 January 2014 to 31 December 2020.
2.   The Partnership Agreement shall be drawn up by Member States in cooperation with the partners referred to in Article 5. The Partnership Agreement shall be prepared in dialogue with the Commission. The Member States shall draw up the Partnership Agreement based on procedures that are transparent for the public, and in accordance with their institutional and legal framework.
3.   The Partnership Agreement shall cover all support from the ESI Funds in the Member State concerned.
4.   Each Member State shall submit its Partnership Agreement to the Commission by 22 April 2014.
5.   Where one or more of the Fund-specific Regulations does not enter into force or is not expected to enter into force by 22 February 2014, the Partnership Agreement submitted by a Member State as referred to in paragraph 4 shall not be required to contain the elements referred to in points (a)(ii), (iii), (iv) and (vi) of Article 15(1) for the ESI Fund affected by such a delay or expected delay in the entry into force of the Fund-specific Regulation.
Article 15
Content of the Partnership Agreement
1.   The Partnership Agreement shall set out:
(a)
arrangements to ensure alignment with the Union strategy for smart, sustainable and inclusive growth as well as the Fund-specific missions pursuant to their Treaty-based objectives, including economic, social and territorial cohesion, including:
(i)
an analysis of disparities, development needs and growth potential with reference to the thematic objectives and the territorial challenges, and taking account of the National Reform Programme, where appropriate, and relevant country-specific recommendations adopted in accordance with Article 121(2) TFEU and relevant Council recommendations adopted in accordance with Article 148(4) TFEU;
(ii)
a summary of the ex ante evaluations of the programmes, or key findings of the ex ante evaluation of the Partnership Agreement, where the latter evaluation is undertaken by the Member State at its own initiative;
(iii)
selected thematic objectives, and for each of the selected thematic objectives a summary of the main results expected for each of the ESI Funds;
(iv)
the indicative allocation of support by the Union by thematic objective at national level for each of the ESI Funds, as well as the total indicative amount of support envisaged for climate change objectives;
(v)
the application of the horizontal principles referred to in Articles 5, 7 and 8 and policy objectives for the implementation of the ESI Funds;
(vi)
the list of the programmes under the ERDF, the ESF and the Cohesion Fund, except those under the European territorial cooperation goal, and of the programmes of the EAFRD and the EMFF, with the respective indicative allocations by ESI Fund and by year;
(vii)
information on the allocation related to the performance reserve, broken down by ESI Fund and, where appropriate, by category of region, and on the amounts excluded for the purpose of calculating the performance reserve in accordance with Article 20;
(b)
arrangements to ensure effective implementation of the ESI Funds, including:
(i)
arrangements, in line with the institutional framework of the Member States, that ensure coordination between the ESI Funds and other Union and national funding instruments and with the EIB;
(ii)
the information required for ex ante verification of compliance with the rules on additionality as they are defined in Part Three;
(iii)
a summary of the assessment of the fulfilment of applicable ex ante conditionalities in accordance with Article 19 and Annex XI at national level and, in the event that the applicable ex ante conditionalities are not fulfilled, of the actions to be taken, the bodies responsible and the timetable for implementation of those actions;
(iv)
the methodology and mechanisms to ensure consistency in the functioning of the performance framework in accordance with Article 21;
(v)
an assessment of whether there is a need to reinforce the administrative capacity of the authorities involved in the management and control of the programmes and, where appropriate, of beneficiaries as well as, where necessary, a summary of actions to be taken for that purpose;
(vi)
a summary of the actions planned in the programmes, including an indicative timetable for achievement of a reduction in the administrative burden on beneficiaries;
(c)
arrangements for the partnership principle as referred in Article 5;
(d)
an indicative list of the partners referred to in Article 5 and a summary of the actions taken to involve them in accordance with Article 5 and of their role in the preparation of the Partnership Agreement and the progress report as referred to in Article 52.
2.   The Partnership Agreement shall also indicate:
(a)
an integrated approach to territorial development supported by the ESI Funds or a summary of the integrated approaches to territorial development based on the content of the programmes, setting out:
(i)
the arrangements to ensure an integrated approach to the use of the ESI Funds for the territorial development of specific subregional areas, in particular the implementation arrangements for Articles 32, 33 and 36 accompanied by the principles for identifying the urban areas where integrated actions for sustainable urban development are to be implemented;
(ii)
the main priority areas for cooperation under the ESI Funds, taking account, where appropriate, of macro-regional strategies and sea basin strategies;
(iii)
where appropriate, an integrated approach to addressing the specific needs of geographical areas most affected by poverty or of target groups at highest risk of discrimination or social exclusion, with special regard to marginalised communities, persons with disabilities, the long term unemployed and young people not in employment, education or training;
(iv)
where appropriate, an integrated approach to address the demographic challenges of regions or specific needs of geographical areas which suffer from severe and permanent natural or demographic handicaps as referred to in Article 174 TFEU;
(b)
arrangements to ensure efficient implementation of the ESI Funds, including an assessment of the existing systems for electronic data exchange, and a summary of the actions planned to gradually permit all exchanges of information between beneficiaries, and authorities responsible for management and control of programmes, to be carried out by electronic data exchange.
Article 16
Adoption and amendment of the Partnership Agreement
1.   The Commission shall assess the consistency of the Partnership Agreement with this Regulation taking account of the National Reform Programme, where appropriate, and the relevant country-specific recommendations adopted in accordance with Article 121(2) TFEU and relevant Council recommendations adopted in accordance with Article 148 (4) TFEU, as well as of the ex ante evaluations of the programmes, and shall make observations within three months of the date of submission by the Member State of its Partnership Agreement. The Member State concerned shall provide all necessary additional information and, where appropriate, shall revise the Partnership Agreement.
2.   The Commission shall adopt a decision, by means of implementing acts, approving the elements of the Partnership Agreement falling under Article 15(1) and those falling under Article 15(2) in the event that a Member State has made use of the provisions of Article 96(8), for the elements requiring a Commission decision under Article 96(10), no later than four months after the date of submission by the Member State of its Partnership Agreement, provided that any observations made by the Commission have been adequately taken into account. The Partnership Agreement shall not enter into force before 1 January 2014.
3.   The Commission shall prepare a report on the outcome of the negotiations concerning the Partnership Agreements and the programmes, including an overview of the key issues, for each Member State, by 31 December 2015. That report shall be submitted to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions simultaneously.
4.   Where a Member State proposes an amendment to the elements of the Partnership Agreement covered by the Commission decision as referred to in paragraph 2, the Commission shall carry out an assessment in accordance with paragraph 1 and, where appropriate, shall adopt a decision, by means of implementing acts, approving the amendment within three months of the date of submission of the proposal for amendment by the Member State.
5.   Where a Member State amends elements of the Partnership Agreement not covered by the Commission decision as referred to in paragraph 2, it shall notify the Commission thereof within one month of the date of the decision to make the amendment.
Article 17
Adoption of the revised Partnership Agreement in the event of delay in the entry into force of a Fund-specific Regulation
1.   Where Article 14(5) applies, each Member State shall submit to the Commission a revised Partnership Agreement that includes the elements missing from the Partnership Agreement for the ESI Fund concerned, within two months of the date of entry into force of the Fund-specific Regulation that was subject to the delay.
2.   The Commission shall assess the consistency of the revised Partnership Agreement with this Regulation in accordance with Article 16(1) and shall adopt a decision, by means of implementing acts, approving the revised Partnership Agreement in accordance with Article 16(2).
CHAPTER III
Thematic concentration, ex ante conditionalities and performance review
Article 18
Thematic concentration
Member States shall concentrate support, in accordance with the Fund-specific rules, on interventions that bring the greatest added value in relation to the Union strategy for smart, sustainable and inclusive growth taking into account the key territorial challenges of the various types of territories in line with the CSF, the challenges identified in the National Reform Programmes, where appropriate, and relevant country-specific recommendations under Article 121(2) TFEU and the relevant Council recommendations adopted under Article 148(4) TFEU. Provisions on thematic concentration under the Fund-specific rules shall not apply to technical assistance.
Article 19
Ex ante conditionalities
1.   Member States shall assess in accordance with their institutional and legal framework and in the context of the preparation of the programmes and, where appropriate, the Partnership Agreement, whether the ex ante conditionalities laid down in the respective Fund-specific rules and the general ex ante conditionalities set out in Part II of Annex XI are applicable to the specific objectives pursued within the priorities of their programmes and whether the applicable ex ante conditionalities are fulfilled.
Ex ante conditionalities shall apply only to the extent and provided that they comply with the definition laid down in point (33) of Article 2 regarding the specific objectives pursued within the priorities of the programme. The assessment of applicability shall, without prejudice to the definition laid down in point (33) of Article 2, take account of the principle of proportionality in accordance with Article 4(5) having regard to the level of support allocated, where appropriate. The assessment of fulfilment shall be limited to the criteria laid down in the Fund-specific rules and in Part II of Annex XI.
2.   The Partnership Agreement shall set out a summary of the assessment of the fulfilment of applicable ex ante conditionalities at national level and for those which, pursuant to the assessment referred to in paragraph 1, are not fulfilled at the date of submission of the Partnership Agreement, the actions to be taken, the bodies responsible and the timetable for the implementation of those actions. Each programme shall identify which of the ex ante conditionalities laid down in the relevant Fund-specific rules and the general ex ante conditionalities set out in Part II of Annex XI are applicable to it and, which of them, pursuant to the assessment referred to in paragraph 1, are fulfilled at the date of submission of the Partnership Agreement and programmes. Where the applicable ex ante conditionalities are not fulfilled, the programme shall contain a description of the actions to be taken, the bodies responsible and the timetable for their implementation. Member States shall fulfil those ex ante conditionalities not later than 31 December 2016 and report on their fulfilment not later than in the annual implementation report in 2017 in accordance with Article 50(4) or the progress report in 2017 in accordance with point (c) of Article 52(2).
3.   The Commission shall assess the consistency and the adequacy of the information provided by the Member State on the applicability of ex ante conditionalities and on the fulfilment of applicable ex ante conditionalities in the framework of its assessment of the programmes and, where appropriate, of the Partnership Agreement.
That assessment of applicability by the Commission shall, in accordance with Article 4(5), take account of the principle of proportionality having regard to the level of support allocated, where appropriate. The assessment of fulfilment by the Commission shall be limited to the criteria laid down in the Fund-specific rules and in Part II of Annex XI, and shall respect national and regional competences to decide on the specific and adequate policy measures including the content of strategies.
4.   In the event of disagreement between the Commission and a Member State on the applicability of an ex ante conditionality to the specific objective of the priorities of a programme or its fulfilment, both the applicability in accordance with the definition in point (33) of Article 2 and the non-fulfilment shall be proven by the Commission.
5.   The Commission may decide, when adopting a programme, to suspend all or part of interim payments to the relevant priority of that programme pending the completion of actions referred to in paragraph 2 where necessary to avoid significant prejudice to the effectiveness and efficiency of the achievement of the specific objectives of the priority concerned. The failure to complete actions to fulfil an applicable ex ante conditionality which has not been fulfilled at the date of submission of the Partnership Agreement and the respective programmes, by the deadline set out in paragraph 2, shall constitute a ground for suspending interim payments by the Commission to the priorities of the programme concerned that are affected. In both cases, the scope of suspension shall be proportionate, taking into account the actions to be taken and the funds at risk.
6.   Paragraph 5 shall not apply in the event of agreement between the Commission and the Member State on the non-applicability of an ex ante conditionality or on the fact that an applicable ex ante conditionality has been fulfilled, as indicated by the approval of the programme and the Partnership Agreement, or in the absence of Commission observations within 60 days of the submission of the relevant report referred to in paragraph 2.
7.   The Commission shall without delay lift the suspension of interim payments for a priority where a Member State has completed actions relating to the fulfilment of ex ante conditionalities applicable to the programme concerned and which had not been fulfilled at the time of the decision of the Commission on the suspension. It shall also without delay lift the suspension where, following amendment of the programme related to the priority concerned, the ex ante conditionality concerned is no longer applicable.
8.   Paragraphs 1 to 7 shall not apply to programmes under the European territorial cooperation goal.
Article 20
Performance reserve
6 % of the resources allocated to the ERDF, ESF and the Cohesion Fund under the Investment for Growth and Jobs goal referred to in point (a) of Article 89(2) of this Regulation, as well as to the EAFRD and to measures financed under shared management in accordance with the EMFF Regulation shall constitute a performance reserve which shall be established in the Partnership Agreement and programmes and allocated to specific priorities in accordance with Article 22 of this Regulation.
The following resources are excluded for the purpose of calculating the performance reserve:
(a)
resources allocated to the YEI as defined in the operational programme in accordance with Article 18 of the ESF Regulation;
(b)
resources allocated to technical assistance at the initiative of the Commission;
(c)
resources transferred from the first pillar of the CAP to the EAFRD under Articles 7(2) and 14(1) of Regulation (EU) No 1307/2013;
(d)
transfers to the EAFRD in application of Articles 10b, 136 and 136b of Council Regulation (EC) No 73/2009 in respect of calendar years 2013 and 2014 respectively;
(e)
resources transferred to the CEF from the Cohesion Fund in accordance with Article 92(6) of this Regulation;
(f)
resources transferred to the Fund for European Aid for the Most Deprived in accordance with Article 92(7) of this Regulation;
(g)
resources allocated for innovative actions for sustainable urban development in accordance with Article 92(8) of this Regulation.
Article 21
Performance review
1.   The Commission, in cooperation with the Member States, shall undertake a review of the performance of the programmes in each Member State in 2019 (the 'performance review'), with reference to the performance framework set out in the respective programmes. The method for establishing the performance framework is set out in Annex II.
2.   The performance review shall examine the achievement of the milestones of the programmes at the level of priorities, on the basis of the information and the assessments presented in the annual implementation report submitted by the Member States in the year 2019.
Article 22
Application of the performance framework
1.   The performance reserve shall constitute between 5 and 7 % of the allocation to each priority within a programme, with the exception of priorities dedicated to technical assistance and programmes dedicated to financial instruments in accordance with Article 39. The total amount of the performance reserve allocated by ESI Fund and category of region shall be 6 %. The amounts corresponding to the performance reserve shall be set out in the programmes broken down by priority and, where appropriate, by ESI Fund and by category of region.
2.   On the basis of the performance review, the Commission shall within two months of the receipt of the respective annual implementation reports in the year 2019 adopt a decision, by means of implementing acts, to determine for each ESI Fund and Member State, the programmes and priorities which have achieved their milestones, setting out that information by ESI Fund and by category of region, where a priority covers more than one ESI Fund or category of region.
3.   The performance reserve shall be allocated only to programmes and priorities which have achieved their milestones. Where priorities have achieved their milestones the amount of the performance reserve established for the priority shall be considered to be definitively allocated on the basis of the Commission decision referred to in paragraph 2.
4.   Where priorities have not achieved their milestones, the Member State shall propose the reallocation of the corresponding amount of the performance reserve to priorities set out in the Commission decision referred to in paragraph 2, and other amendments to the programme which result from the reallocation of the performance reserve, no later than three months after the adoption of the decision referred to in paragraph 2.
The Commission shall approve, in accordance with Article 30(3) and (4), the amendment of the programmes concerned. Where a Member State fails to submit the information in accordance with Article 50(5) and (6), the performance reserve for the programmes or the priorities concerned shall not be allocated to the programmes or the priorities concerned.
5.   The Member State's proposal to reallocate the performance reserve shall be consistent with thematic concentration requirements and minimum allocations set out in this Regulation and the Fund-specific rules. By way of derogation, where one or more of the priorities linked to thematic concentration requirements or minimum allocations have not achieved their milestones, the Member State may propose a reallocation of the reserve, which does not comply with the aforementioned requirements and minimum allocations.
6.   Where there is evidence, resulting from the performance review for a priority, that there has been a serious failure in achieving that priority's milestones relating only to the financial and output indicators and key implementation steps set out in the performance framework and that that failure is due to clearly identified implementation weaknesses, which the Commission had previously communicated pursuant to Article 50(8) following close consultations with the Member State concerned, and that Member State has failed to take the necessary corrective action to address such weaknesses, the Commission may, not earlier than five months after such communication, suspend all or part of an interim payment of a priority of a programme in accordance with the procedure laid down in the Fund-specific rules.
The Commission shall without delay lift the suspension of interim payments when the Member State has taken the necessary corrective action. Where the corrective action concerns the transfer of financial allocations to other programmes or priorities, which have achieved their milestones, the Commission shall approve, by means of an implementing act, the necessary amendment of the programmes concerned in accordance with Article 30(2). By way of derogation from Article 30(2), in such case the Commission shall decide on the amendment no later than two months after the submission of the Member State request for amendment.
7.   Where the Commission, based on the examination of the final implementation report of the programme, establishes a serious failure to achieve the targets relating only to financial indicators, output indicators and key implementation steps set out in the performance framework due to clearly identified implementation weaknesses, which the Commission had previously communicated pursuant to Article 50(8) following close consultations with the Member State concerned, and the Member State has failed to take the necessary corrective action to address such weaknesses, the Commission may notwithstanding Article 85 apply financial corrections in respect of the priorities concerned in accordance with the Fund-specific rules.
When applying financial corrections, the Commission shall take into account, with due regard to the principle of proportionality, the absorption level and external factors contributing to the failure.
Financial corrections shall not be applied where the failure to achieve targets is due to the impact of socio-economic or environmental factors, significant changes in the economic or environmental conditions in the Member State concerned or because of reasons of force majeure seriously affecting implementation of the priorities concerned.
The Commission shall be empowered to adopt delegated acts in accordance with Article 149 to establish detailed rules on criteria for determining the level of financial correction to be applied.
The Commission shall adopt implementing acts, laying down the detailed arrangements to ensure a consistent approach for determining the milestones and targets in the performance framework for each priority and for assessing the achievement of the milestones and targets. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 150(3).
CHAPTER IV
Measures linked to sound economic governance
Article 23
Measures linking effectiveness of ESI Funds to sound economic governance
1.   The Commission may request a Member State to review and propose amendments to its Partnership Agreement and relevant programmes, where this is necessary to support the implementation of relevant Council Recommendations or to maximise the growth and competitiveness impact of the ESI Funds in Member States receiving financial assistance.
Such a request may be made for the following purposes:
(a)
to support the implementation of a relevant country-specific recommendation adopted in accordance with Article 121(2) TFEU and of a relevant Council recommendation adopted in accordance with Article 148(4) TFEU, addressed to the Member State concerned;
(b)
to support the implementation of relevant Council Recommendations addressed to the Member State concerned and adopted in accordance with Articles 7(2) or 8(2) of Regulation (EU) No 1176/2011 
(
29
)
 of the European Parliament and of the Council provided that these amendments are deemed necessary to help correct the macro-economic imbalances; or
(c)
to maximise the growth and competitiveness impact of the available ESI Funds, if a Member State meets one of the following conditions:
(i)
Union financial assistance is made available to it under Council Regulation (EU) No 407/2010 
(
30
)
;
(ii)
financial assistance is made available to it in accordance with Council Regulation (EC) No 332/2002 
(
31
)
;
(iii)
financial assistance is made available to it that triggers a macroeconomic adjustment programme in accordance with Regulation (EU) No 472/2013 of the European Parliament and of the Council 
(
32
)
 or that triggers a decision of the Council in accordance with Article 136(1) TFEU.
For the purposes of point (b) of the second subparagraph, each of those conditions shall be deemed to be satisfied where such assistance has been made available to the Member State before or after 21 December 2013 and remains available to it.
2.   A request by the Commission to a Member State in accordance with paragraph 1 shall be justified, with reference to the need to support the implementation of the relevant recommendations or to maximise the growth and competitiveness impact of the ESI Funds as appropriate, and shall indicate the programmes or priorities which it considers are concerned and the nature of the amendments expected. Such a request shall not be made before 2015 or after 2019, nor in relation to the same programmes in two consecutive years.
3.   The Member State shall submit its response to the request referred to in paragraph 1 within two months of its receipt, setting out the amendments it considers necessary in the Partnership Agreement and programmes, the reasons for such amendments, identifying the programmes concerned and outlining the nature of the amendments proposed and their expected effects on the implementation of recommendations and on the implementation of the ESI Funds. If necessary, the Commission shall make observations within one month of the receipt of that response.
4.   The Member State shall submit a proposal to amend the Partnership Agreement and the relevant programmes within two months of the date of submission of the response referred to in paragraph 3.
5.   Where the Commission has not submitted observations or where the Commission is satisfied that any observations submitted have been duly taken into account, the Commission shall adopt a decision approving the amendments to the Partnership Agreement and the relevant programmes without undue delay and in any event not later than three months after their submission by the Member State in accordance with paragraph 3.
6.   Where the Member State fails to take effective action in response to a request made in accordance with paragraph 1, within the deadlines set out in paragraphs 3 and 4, the Commission may, within three months following its observations under paragraph 3 or following the submission of the proposal of the Member State under paragraph 4, propose to the Council that it suspend part or all of the payments for the programmes or priorities concerned. In its proposal, the Commission shall set out the grounds for concluding that the Member State has failed to take effective action. In making its proposal, the Commission shall take account of all relevant information, and shall give due consideration to any elements arising from and opinions expressed through the structured dialogue under paragraph 15.
The Council shall decide on that proposal, by means of an implementing act. That implementing act shall only apply with respect to requests for payment submitted after the date of the adoption of that implementing act.
7.   The scope and level of the suspension of payments imposed in accordance with paragraph 6, shall be proportionate and effective, and respect equality of treatment between Member States, in particular with regard to the impact of the suspension on the economy of the Member State concerned. The programmes to be suspended shall be determined on the basis of the needs identified in the request referred to in paragraphs 1 and 2.
The suspension of payments shall not exceed 50 % of the payments of each of the programmes concerned. The decision may provide for an increase in the level of the suspension up to 100 % of payments if the Member State fails to take effective action in response to a request made in accordance with paragraph 1, within three months of the decision to suspend payments referred to in paragraph 6.
8.   Where the Member State has proposed amendments to the Partnership Agreement and the relevant programmes as requested by the Commission, the Council acting on a proposal from the Commission shall decide on the lifting of the suspension of payments.
9.   The Commission shall make a proposal to the Council to suspend part or all of the commitments or payments for the programmes of a Member State in the following cases:
(a)
where the Council decides in accordance with Article 126(8) or Article 126(11) TFEU that a Member State has not taken effective action to correct its excessive deficit;
(b)
where the Council adopts two successive recommendations in the same imbalance procedure, in accordance with Article 8(3) of Regulation (EU) No 1176/2011 on the grounds that a Member State has submitted an insufficient corrective action plan;
(c)
where the Council adopts two successive decisions in the same imbalance procedure in accordance with Article 10(4) of Regulation (EU) No 1176/2011 establishing non-compliance by a Member State on the grounds that it has not taken the recommended corrective action;
(d)
where the Commission concludes that a Member State has not taken measures to implement the adjustment programme referred to in Regulation (EU) No 407/2010 or Regulation (EC) No 332/2002 and as a consequence decides not to authorise the disbursement of the financial assistance granted to that Member State;
(e)
where the Council decides that a Member State does not comply with the macro-economic adjustment programme referred to in Article 7 of Regulation (EU) No 472/2013, or with the measures requested by a Council decision adopted in accordance with Article 136(1) TFEU.
In making its proposal, the Commission shall respect the provisions of paragraph 11 and shall take account of all relevant information in that regard, and it shall give due consideration to any elements arising from and opinions expressed through the structured dialogue under paragraph 15.
Priority shall be given to the suspension of commitments: payments shall be suspended only when immediate action is sought and in the case of significant non-compliance. The suspension of payments shall apply to requests for payment submitted for the programmes concerned after the date of the decision to suspend.
10.   A proposal by the Commission referred to in paragraph 9 in relation to the suspension of commitments shall be deemed adopted by the Council unless the Council decides, by means of an implementing act, to reject such a proposal by qualified majority within one month of the submission of the Commission proposal. The suspension of commitments shall apply to the commitments from the ESI Funds for the Member State concerned from 1 January of the year following the decision to suspend.
The Council shall adopt a decision, by means of an implementing act, on a proposal by the Commission referred to in paragraph 9 in relation to the suspension of payments.
11.   The scope and level of the suspension of commitments or payments to be imposed on the basis of paragraph 10, shall be proportionate, respect the equality of treatment between Member States and take into account the economic and social circumstances of the Member State concerned, in particular the level of unemployment of the Member State concerned in relation to the Union average and the impact of the suspension on the economy of the Member State concerned. The impact of suspensions on programmes of critical importance to address adverse economic or social conditions shall be a specific factor to be taken into account.
Detailed provisions for determining the scope and level of suspensions are set out in Annex III.
The suspension of commitments shall be subject to the lower of the following ceilings:
(a)
A maximum of 50 % of the commitments relating to the next financial year for the ESI Funds in the first case of non-compliance with an excessive deficit procedure as referred to in point (a) of the first subparagraph of paragraph 9 and a maximum 25 % of the commitments relating to the next financial year for the ESI Funds in the first case of non-compliance relating to a corrective action plan under an excessive imbalances procedure as referred to in point (b) of the first subparagraph of paragraph 9 or non-compliance with the recommended corrective action pursuant to an excessive imbalances procedure as referred to in point (c) of the first subparagraph of paragraph 9.
The level of the suspension shall increase gradually up to a maximum of 100 % of the commitments relating to the next financial year for the ESI Funds in the case of an excessive deficit procedure and up to 50 % of the commitments relating to the next financial year for the ESI Funds in the case of an excessive imbalance procedure, in line with the seriousness of the non-compliance;
(b)
a maximum of 0,5 % of nominal GDP applying in the first case of non-compliance with an excessive deficit procedure as referred to in point (a) of the first subparagraph of paragraph 9 and a maximum of 0,25 % of nominal GDP applying in the first case of non-compliance relating to a corrective action plan under an excessive imbalances procedure as referred to in point (b) of the first subparagraph of paragraph 9 or non-compliance with recommended corrective action under an excessive imbalances procedure as referred to in point (c) of the first subparagraph of paragraph 9.
If non-compliance relating to corrective actions referred to in points (a), (b) and (c) of the first subparagraph of paragraph 9 persists, the percentage of that GDP cap shall be gradually increased up to:
—
a maximum of 1 % of nominal GDP applying in the event of persistent non-compliance with an excessive deficit procedure in accordance with point (a) of the first subparagraph of paragraph 9; and
—
a maximum of 0,5 % of nominal GDP applying in the event of persistent non-compliance with an excessive imbalance procedure in accordance with point (b) or (c) of the first subparagraph of paragraph 9, in line with the seriousness of the non-compliance;
(c)
a maximum of 50 % of the commitments relating to the next financial year for the ESI Funds or a maximum of 0,5 % of nominal GDP in the first case of non-compliance as referred to in points (d) and (e) of the first subparagraph of paragraph 9.
In determining the level of the suspension and whether to suspend commitments or payments, the stage of the programme cycle shall be taken into account having regard in particular to the period remaining for using the funds following the re-budgeting of suspended commitments.
12.   Without prejudice to de-commitment rules set out in Articles 86 to 88 the Commission shall lift the suspension of commitments, without delay, in the following cases:
(a)
where the excessive deficit procedure is held in abeyance in accordance with Article 9 of Council Regulation (EC) No 1467/97 
(
33
)
 or the Council has decided in accordance with Article 126(12) TFEU to abrogate the decision on the existence of an excessive deficit;
(b)
where the Council has endorsed the corrective action plan submitted by the Member State concerned in accordance with Article 8(2) of Regulation (EU) No 1176/2011 or the excessive imbalance procedure is placed in a position of abeyance in accordance with Article 10(5) of that Regulation or the Council has closed the excessive imbalance procedure in accordance with Article 11 of that Regulation;
(c)
where the Commission has concluded that the Member State concerned has taken adequate measures to implement the adjustment programme referred to in Article 7 of Regulation (EU) No 472/2013 or the measures requested by a decision of the Council in accordance with Article 136(1) TFEU.
When lifting the suspension of commitments, the Commission shall re-budget the suspended commitments in accordance with Article 8 of Council Regulation (EU, Euratom) No 1311/2013.
A decision concerning the lifting of the suspension of payments shall be taken by the Council on a proposal from the Commission where the applicable conditions set out in points (a), (b) and (c) of the first subparagraph are fulfilled.
13.   Paragraphs 6 to 12 shall not apply to the United Kingdom in so far as the suspension of commitments or of payments relate to matters covered by points (a), (b) and (c)(iii) of the second subparagraph of paragraph 1 or points (a), (b) or (c) of the first subparagraph of paragraph 9.
14.   This Article shall not apply to programmes under the European territorial cooperation goal.
15.   The Commission shall keep the European Parliament informed of the implementation of this Article. In particular the Commission shall, when one of the conditions set out in paragraph 6 or points (a) to (e) of the first subparagraph of paragraph 9 is fulfilled for a Member State, immediately inform the European Parliament and provide details of the ESI Funds and programmes which could be subject to a suspension of commitments or payments.
The European Parliament may invite the Commission for a structured dialogue on the application of this Article, having regard in particular to the transmission of the information referred to in the first sub-paragraph.
The Commission shall transmit the proposal for suspension of commitments or payments or the proposal to lift such a suspension to the European Parliament and the Council immediately after its adoption. The European Parliament may invite the Commission to explain the reasons for its proposal.
16.   In 2017, the Commission shall carry out a review of the application of this Article. To this end, the Commission shall prepare a report which it shall transmit to the European Parliament and the Council, accompanied where necessary by a legislative proposal.
17.   Where there are major changes in the social and economic situation in the Union, the Commission may submit a proposal to review the application of this Article, or the European Parliament or the Council, acting in accordance with Articles 225 or 241 TFEU respectively, may request the Commission to submit such a proposal.
Article 24
Increase in payments for Member State with temporary budgetary difficulties
1.   On the request of a Member State, interim payments may be increased by 10 percentage points above the co-financing rate applicable to each priority for the ERDF, ESF and the Cohesion Fund or to each measure for the EAFRD and the EMFF. If a Member State meets one of the following conditions after 21 December 2013, the increased rate, which may not exceed 100 %, shall apply to its requests for payments for the period until 30 June 2016:
(a)
where the Member State concerned receives a loan from the Union under Council Regulation (EU) No 407/2010;
(b)
where the Member State concerned receives medium-term financial assistance in accordance with Regulation (EC) No 332/2002 conditional on the implementation of a macro-economic adjustment programme;
(c)
where financial assistance is made available to the Member State concerned conditional on the implementation of a macroeconomic adjustment programme as specified in Regulation (EU) No 472/2013.
This paragraph shall not apply to programmes under the ETC Regulation.
2.   Notwithstanding paragraph 1, Union support through interim payments and payments of the final balance shall not be higher than the public support or the maximum amount of support from the ESI Funds for each priority for the ERDF, ESF and the Cohesion Fund, or for each measure for the EAFRD and the EMFF, as laid down in the decision of the Commission approving the programme.
3.   The Commission shall examine the application of paragraphs 1 and 2 and shall submit to the European Parliament and the Council a report with its assessment and, if necessary, a legislative proposal before 30 June 2016.
Article 25
Management of technical assistance for Member States with temporary budgetary difficulties
1.   On the request of a Member State with temporary budgetary difficulties which meets the conditions set out in Article 24(1), a part of the resources provided for under Article 59 and programmed in accordance with Fund-specific rules may, in agreement with the Commission, be transferred to technical assistance at the initiative of the Commission for implementation of measures in relation to the Member State concerned in accordance with point (k) of the third subparagraph of Article 58(1) through direct or indirect management.
2.   The resources referred to in paragraph 1 shall be additional to the amounts established in accordance with the ceilings set out in the Fund-specific rules for technical assistance at the initiative of the Commission. Where a ceiling on technical assistance at the initiative of the Member State is set out in the Fund-specific rules, the amount to be transferred shall be included for the purposes of the calculation of compliance with that ceiling.
3.   A Member State shall request the transfer referred to in paragraph 2 for a calendar year in which it meets the conditions set out in Article 24(1) by 31 January of the year in which a transfer is to be made. The request shall be accompanied by a proposal to amend the programme or programmes from which the transfer will be made. Corresponding amendments shall be made to the Partnership Agreement in accordance with Article 30 (2) which shall set out the total amount transferred each year to the Commission.
Where a Member States meets the conditions set out in Article 24(1) on 1 January 2014, it may transmit the request for that year at the same time as the submission of its Partnership Agreement, which shall set out the amount to be transferred to technical assistance at the initiative of the Commission.
TITLE III
PROGRAMMING
CHAPTER I
General provisions on the ESI Funds
Article 26
Preparation of programmes
1.   The ESI Funds shall be implemented through programmes in accordance with the Partnership Agreement. Each programme shall cover the period from 1 January 2014 to 31 December 2020.
2.   Programmes shall be drawn up by Member States or any authority designated by them, in cooperation with the partners referred to in Article 5. Member States shall draw up the programmes based on procedures that are transparent for the public, in accordance with their institutional and legal framework.
3.   The Member States and the Commission shall cooperate to ensure effective coordination in the preparation and implementation of programmes for the ESI Funds, including, where appropriate, multi-fund programmes for the Funds, taking account of the proportionality principle.
4.   Programmes shall be submitted by the Member States to the Commission within three months of the submission of the Partnership Agreement. European territorial cooperation programmes shall be submitted by 22 September 2014. All programmes shall be accompanied by the ex ante evaluation as set out in Article 55.
5.   Where one or more of the Fund-specific Regulations for the ESI Funds enters into force between 22 February 2014 and 22 June 2014, the programme or programmes supported by the ESI Fund affected by the delay in the entry into force of the Fund-specific Regulation shall be submitted within three months of the submission of the revised Partnership Agreement referred to in Article 17(1).
6.   Where one or more of the Fund-specific Regulations for the ESI Funds enters into force later than on 22 June 2014, the programme or programmes supported by the ESI Fund affected by the delay in the entry into force of the Fund-specific Regulation shall be submitted within three months of the date of entry into force of the Fund-specific Regulation that was subject to the delay.
Article 27
Content of programmes
1.   Each programme shall set out a strategy for the programme's contribution to the Union strategy for smart, sustainable and inclusive growth consistent with this Regulation, the Fund-specific rules, and with the content of the Partnership Agreement.
Each programme shall include arrangements to ensure effective, efficient and coordinated implementation of the ESI Funds and actions to achieve a reduction of the administrative burden on beneficiaries.
2.   Each programme shall define priorities setting out specific objectives, financial appropriations of support from the ESI Funds and corresponding national co-financing, including amounts related to the performance reserve, which may be public or private in accordance with the Fund-specific rules.
3.   Where Member States and regions participate in macro-regional strategies or sea basin strategies, the relevant programme, in accordance with the needs of the programme area as identified by the Member State, shall set out the contribution of the planned interventions to those strategies.
4.   Each priority shall set out indicators and corresponding targets expressed in qualitative or quantitative terms, in accordance with the Fund-specific rules, in order to assess progress in programme implementation aimed at achievement of objectives as the basis for monitoring, evaluation and review of performance. Those indicators shall include:
(a)
financial indicators relating to expenditure allocated;
(b)
output indicators relating to the operations supported;
(c)
result indicators relating to the priority concerned.
For each ESI Fund, the Fund-specific rules shall set out common indicators and may set out provisions related to programme-specific indicators.
5.   Each programme, except those which cover exclusively technical assistance, shall include a description, in accordance with the Fund-specific rules, of the actions to take into account the principles set out in Articles 5, 7 and 8.
6.   Each programme, except those where technical assistance is undertaken under a specific programme, shall set out the indicative amount of support to be used for climate change objectives, based on the methodology referred to in Article 8.
7.   Member States shall draft the programme in accordance with the Fund-specific rules.
Article 28
Specific provisions on the content of programmes dedicated to joint instruments for uncapped guarantees and securitisation providing capital relief implemented by the EIB
1.   By way of derogation from Article 27, the dedicated programmes referred to in point (b) of the first subparagraph of Article 39(4) shall include:
(a)
the elements set out under the first subparagraph of Article 27(1), and under paragraphs 2, 3 and 4 of that Article as regards the principles set out under Article 5;
(b)
an identification of the bodies referred to under Articles 125, 126 and 127 of this Regulation and Article 65(2) of the EAFRD Regulation as relevant for the Fund concerned;
(c)
for each ex ante conditionality, established in accordance with Article 19 and Annex XI, which is applicable to the programme, an assessment of whether the ex ante conditionality is fulfilled at the date of submission of the Partnership Agreement and programme, and where ex ante conditionalities are not fulfilled, a description of the actions to fulfil the ex ante conditionality, the bodies responsible and a timetable for such actions in accordance with the summary submitted in the Partnership Agreement.
2.   By way of derogation from Article 55, the ex ante assessment referred to in point (a) of the first subparagraph of Article 39(4) shall be considered as the ex ante evaluation of such programmes.
3.   For the purposes of programmes referred to in point (b) of the first subparagraph of Article 39(4) of this Regulation, Article 6(2) and Article 59(5) and (6) of the EAFRD Regulation shall not apply. In addition to the elements referred to in paragraph 1 of this Article, only the provisions set out in points (c)(i), (f), (h), (i) and (m)(i) to (iii) of Article 8(1) of the EAFRD Regulation shall apply for programmes under the EAFRD.
Article 29
Procedure for the adoption of programmes
1.   The Commission shall assess the consistency of programmes with this Regulation and with the Fund-specific rules, their effective contribution to the selected thematic objectives and to the Union priorities specific to each ESI Fund, and also the consistency with the Partnership Agreement, taking account of the relevant country-specific recommendations adopted in accordance with Article 121(2) TFEU and relevant Council recommendations adopted in accordance with Article 148(4) TFEU as well as of the ex ante evaluation. The assessment shall address, in particular, the adequacy of the programme strategy, the corresponding objectives, indicators, targets and the allocation of budgetary resources.
2.   By way of derogation from paragraph 1, the Commission shall not need to assess the consistency of the dedicated operational programmes for the YEI referred to in point (a) of the second paragraph of Article 18 of the ESF Regulation and dedicated programmes referred to in point (b) of the first subparagraph of Article 39(4) of this Regulation with the Partnership Agreement in the absence of the submission by the Member State of its Partnership Agreement at the date of submission of such dedicated programmes.
3.   The Commission shall make observations within three months of the date of submission of the programme. The Member State shall provide to the Commission all necessary additional information and, where appropriate, revise the proposed programme.
4.   In accordance with the Fund-specific rules, the Commission shall approve each programme no later than six months following its submission by the Member State concerned, provided that any observations made by the Commission have been adequately taken into account, but not before 1 January 2014 or before adoption by the Commission of a decision approving the Partnership Agreement.
By way of derogation from the requirement referred to in the first subparagraph, programmes under the European territorial cooperation goal may be approved by the Commission before the adoption of the decision approving the Partnership Agreement and dedicated operational programmes for the YEI referred to in point (a) of the second paragraph of Article 18 of the ESF Regulation and dedicated programmes referred to in point (b) of the first subparagraph of Article 39(4) of this Regulation may be approved by the Commission before the submission of the Partnership Agreement.
Article 30
Amendment of programmes
1.   Requests for amendment of programmes submitted by a Member State shall be duly justified and shall in particular set out the expected impact of the changes to the programme on achieving the Union strategy for smart, sustainable and inclusive growth and the specific objectives defined in the programme, taking account of this Regulation and the Fund-specific rules, the horizontal principles referred to in Articles 5, 7 and 8, as well as of the Partnership Agreement. They shall be accompanied by the revised programme.
2.   The Commission shall assess the information provided in accordance with paragraph 1, taking account of the justification provided by the Member State. The Commission may make observations within one month of the submission of the revised programme and the Member State shall provide to the Commission all necessary additional information. In accordance with the Fund-specific rules, the Commission shall approve requests for amendment of a programme as soon as possible but no later than three months after their submission by the Member State provided that any observations made by the Commission have been adequately taken into account.
Where the amendment of a programme affects the information provided in the Partnership Agreement in accordance with points (a)(iii), (iv) and (vi) of Article 15(1)), the approval of the amendment of the programme by the Commission shall at the same time constitute an approval for the consequential revision of the information in the Partnership Agreement.
3.   By way of derogation from paragraph 2, where the request for amendment is submitted to the Commission in order to reallocate the performance reserve following the performance review, the Commission shall make observations only where it considers that the allocation proposed is not in compliance with applicable rules, is not consistent with the development needs of the Member State or the region, or entails a significant risk that the objectives and targets included in the proposal cannot be achieved. The Commission shall approve the request for amendment of a programme as soon as possible and no later than two months after the submission of the request by the Member State provided that any observations made by the Commission have been adequately taken into account. The approval of the amendment of the programme by the Commission shall at the same time constitute an approval for the consequential revision of the information in the Partnership Agreement.
4.   By way of derogation from paragraph 2, specific procedures for the amendment of operational programmes may be established in the EMFF Regulation.
Article 31
Participation of the EIB
1.   The EIB may, at the request of Member States, participate in the preparation of the Partnership Agreement, as well as in activities relating to the preparation of operations, in particular major projects, financial instruments and PPPs.
2.   The Commission may consult the EIB before the adoption of the Partnership Agreement or the programmes.
3.   The Commission may request the EIB to examine the technical quality, economic and financial sustainability, and the viability of major projects and to assist it as regards the financial instruments to be implemented or developed.
4.   The Commission, in implementing the provisions of this Regulation, may award grants or service contracts to the EIB covering initiatives implemented on a multi-annual basis. The commitment of the contributions of the budget of the Union in respect of such grants or service contracts shall be effected annually.
CHAPTER II
Community-led local development
Article 32
Community-led local development
1.   Community-led local development shall be supported by the EAFRD, which shall be designated as LEADER local development and may be supported by the ERDF, ESF or EMFF. For the purposes of this Chapter, those Funds are hereinafter referred to as the "ESI Funds concerned".
2.   Community-led local development shall be:
(a)
focused on specific subregional areas;
(b)
led by local action groups composed of representatives of public and private local socio-economic interests, in which, at the decision-making level neither public authorities, as defined in accordance with national rules, nor any single interest group represents more than 49 % of the voting rights;
(c)
carried out through integrated and multi-sectoral area-based local development strategies;
(d)
designed taking into consideration local needs and potential, and shall include innovative features in the local context, networking and, where appropriate, cooperation.
3.   Support from the ESI Funds concerned to community-led local development shall be consistent and coordinated between the ESI Funds concerned. This shall be ensured inter alia through coordinated capacity-building, selection, approval and funding of community-led local development strategies and local action groups.
4.   Where the selection committee for the community-led local development strategies set up under Article 33(3) determines that the implementation of the community-led local development strategy selected requires support from more than one Fund, it may designate in accordance with national rules and procedures, a lead Fund to support all running and animation costs under points (d) and (e) of Article 35(1) for the community-led local development strategy.
5.   Community-led local development supported by the ESI Funds concerned shall be carried out under one or more priorities of the relevant programme or programmes in accordance with Fund-specific rules of the ESI Funds concerned.
Article 33
Community-led local development strategies
1.   A community-led local development strategy shall contain at least the following elements:
(a)
the definition of the area and population covered by the strategy;
(b)
an analysis of the development needs and potential of the area, including an analysis of strengths, weaknesses, opportunities and threats;
(c)
a description of the strategy and its objectives, a description of the integrated and innovative features of the strategy and a hierarchy of objectives, including measurable targets for outputs or results. In relation to results, targets may be expressed in quantitative or qualitative terms. The strategy shall be consistent with the relevant programmes of all the ESI Funds concerned that are involved;
(d)
a description of the community involvement process in the development of the strategy;
(e)
an action plan demonstrating how objectives are translated into actions;
(f)
a description of the management and monitoring arrangements of the strategy, demonstrating the capacity of the local action group to implement the strategy and a description of specific arrangements for evaluation;
(g)
the financial plan for the strategy, including the planned allocation from each of the ESI Funds concerned.
2.   Member States shall define criteria for the selection of community-led local development strategies.
3.   Community-led local development strategies shall be selected by a committee set up for that purpose by the managing authority or authorities responsible and approved by the managing authority or authorities responsible.
4.   The first round of selection of community-led local development strategies shall be completed within two years of the date of the approval of the Partnership Agreement. Member States may select additional community-led local development strategies after that date but no later than 31 December 2017.
5.   The decision approving a community-led local development strategy shall set out the allocations of each of the ESI Funds concerned. The decision shall also set out the responsibilities for the management and control tasks under the programme or programmes in relation to the community-led local development strategy.
6.   The population of the area referred to in point (a) of paragraph 1 shall be not less than 10 000 and not more than 150 000 inhabitants. However, in duly justified cases and on the basis of a proposal by a Member State the Commission may adopt or amend those population limits in its decision under Article 15(2) or (3) to approve or amend respectively the Partnership Agreement in the case of that Member State, in order to take account of sparsely or densely populated areas or in order to ensure the territorial coherence of areas covered by the community-led local development strategies.
Article 34
Local action groups
1.   Local action groups shall design and implement the community-led local development strategies.
Member States shall define the respective roles of the local action group and the authorities responsible for the implementation of the relevant programmes, concerning all implementation tasks relating to the community-led local development strategy.
2.   The managing authority or authorities responsible shall ensure that the local action groups either select one partner within the group as a lead partner in administrative and financial matters, or come together in a legally constituted common structure.
3.   The tasks of local action groups shall include the following:
(a)
building the capacity of local actors to develop and implement operations including fostering their project management capabilities;
(b)
drawing up a non-discriminatory and transparent selection procedure and objective criteria for the selection of operations, which avoid conflicts of interest, ensure that at least 50 % of the votes in selection decisions are cast by partners which are not public authorities, and allow selection by written procedure;
(c)
ensuring coherence with the community-led local development strategy when selecting operations, by prioritising those operations according to their contribution to meeting that strategy's objectives and targets;
(d)
preparing and publishing calls for proposals or an ongoing project submission procedure, including defining selection criteria;
(e)
receiving and assessing applications for support;
(f)
selecting operations and fixing the amount of support and, where relevant, presenting the proposals to the body responsible for final verification of eligibility before approval;
(g)
monitoring the implementation of the community-led local development strategy and the operations supported and carrying out specific evaluation activities linked to that strategy.
4.   Without prejudice to point (b) of paragraph 3, the local action group may be a beneficiary and implement operations in accordance with the community-led local development strategy.
5.   In the case of cooperation activities of local action groups as referred to in point (c) of Article 35(1), the tasks set out in point (f) of paragraph 3 of this Article may be carried out by the managing authority responsible.
Article 35
Support from the ESI Funds for community-led local development
1.   Support from the ESI Funds concerned for community-led local development shall cover:
(a)
the costs of preparatory support consisting of capacitybuilding, training and networking with a view to preparing and implementing a community-led local development strategy.
Such costs may include one or more of the following elements:
(i)
training actions for local stakeholders;
(ii)
studies of the area concerned;
(iii)
costs related to the design of the community-led local development strategy, including consultancy costs and costs for actions related to consultations of stakeholders for the purposes of preparing the strategy;
(iv)
administrative costs (operating and personnel costs) of an organisation that applies for preparatory support during the preparation phase;
(v)
support for small pilot projects.
Such preparatory support shall be eligible regardless of whether the community-led local development strategy designed by the local action group benefitting from the support is selected for funding by the selection committee set up under Article 33(3).
(b)
implementation of operations under the community-led local development strategy;
(c)
preparation and implementation of the local action group's cooperation activities;
(d)
running costs linked to the management of the implementation of the community-led local development strategy consisting of operating costs, personnel costs, training cost, costs linked to public relations, financial costs as well as the costs linked to monitoring and evaluation of that strategy as referred to in point (g) of Article 34(3);
(e)
animation of the community-led local development strategy in order to facilitate exchange between stakeholders to provide information and to promote the strategy and to support potential beneficiaries with a view to developing operations and preparing applications.
2.   Support for running costs and animation as referred to in points (d) and (e) of paragraph 1 shall not exceed 25 % of the total public expenditure incurred within the community-led local development strategy.
CHAPTER ΙΙΙ
Territorial development
Article 36
Integrated territorial investment
1.   Where an urban development strategy or other territorial strategy, or a territorial pact referred to in Article 12(1) of the ESF Regulation, requires an integrated approach involving investments from the ESF, ERDF or Cohesion Fund under more than one priority axis of one or more operational programmes, actions may be carried out as an integrated territorial investment (an 'ITI').
Actions carried out as an ITI may be complemented with financial support from the EAFRD or the EMFF.
2.   Where an ITI is supported by ESF, ERDF or Cohesion Fund, the relevant operational programme or programmes shall describe the approach to the use of the ITI instrument and the indicative financial allocation from each priority axis in accordance with the Fund-specific rules.
Where an ITI is complemented with financial support from the EAFRD or the EMFF, the indicative financial allocation and the measures covered shall be set out in the relevant programme or programmes in accordance with the Fund-specific rules.
3.   The Member State or the managing authority may designate one or more intermediate bodies, including local authorities, regional development bodies or non-governmental organisations, to carry out the management and implementation of an ITI in accordance with the Fund-specific rules.
4.   The Member State or the relevant managing authorities shall ensure that the monitoring system for the programme or programmes provides for the identification of operations and outputs of a priority contributing to an ITI.
TITLE IV
FINANCIAL INSTRUMENTS
Article 37
Financial instruments
1.   The ESI Funds may be used to support financial instruments under one or more programmes, including when organised through funds of funds, in order to contribute to the achievement of specific objectives set out under a priority.
Financial instruments shall be implemented to support investments which are expected to be financially viable and do not give rise to sufficient funding from market sources. When applying this Title, the managing authorities, the bodies implementing funds of funds, and the bodies implementing financial instruments shall comply with applicable law, in particular on State aid and public procurement.
2.   Support of financial instruments shall be based on an ex ante assessment which has established evidence of market failures or suboptimal investment situations, and the estimated level and scope of public investment needs, including types of financial instruments to be supported. Such ex ante assessment shall include:
(a)
an analysis of market failures, suboptimal investment situations, and investment needs for policy areas and thematic objectives or investment priorities to be addressed with a view to contributing to the achievement of specific objectives set out under a priority and to be supported through financial instruments. That analysis shall be based on available good practices methodology;
(b)
an assessment of the added value of the financial instruments that are being considered for support from the ESI Funds, consistency with other forms of public intervention addressing the same market, possible State aid implications, the proportionality of the envisaged intervention and measures to minimise market distortion;
(c)
an estimate of additional public and private resources to be potentially raised by the financial instrument down to the level of the final recipient (expected leverage effect), including as appropriate an assessment of the need for, and level of, preferential remuneration to attract counterpart resources from private investors and/or a description of the mechanisms which will be used to establish the need for, and extent of, such preferential remuneration, such as a competitive or appropriately independent assessment process;
(d)
an assessment of lessons learnt from similar instruments and ex ante assessments carried out by the Member State in the past, and how such lessons will be applied in the future;
(e)
the proposed investment strategy, including an examination of options for implementation arrangements within the meaning of Article 38, financial products to be offered, final recipients targeted and envisaged combination with grant support as appropriate;
(f)
a specification of the expected results and how the financial instrument concerned is expected to contribute to the achievement of the specific objectives set out under the relevant priority including indicators for that contribution;
(g)
provisions allowing for the ex ante assessment to be reviewed and updated as required during the implementation of any financial instrument which has been implemented based upon such assessment, where during the implementation phase, the managing authority considers that the ex ante assessment may no longer accurately represent the market conditions existing at the time of implementation.
3.   The ex ante assessment referred to in paragraph 2 may be performed in stages. It shall, in any event, be completed before the managing authority decides to make programme contributions to a financial instrument.
The summary findings and conclusions of ex ante assessments in relation to financial instruments shall be published within three months of their date of finalisation.
The ex ante assessment shall be submitted to the monitoring committee for information purposes in accordance with the Fund-specific rules.
4.   Where financial instruments support financing to enterprises, including SMEs, such support shall target the establishment of new enterprises, early stage-capital, i.e. seed capital and start-up capital, expansion capital, capital for the strengthening of the general activities of an enterprise, or the realisation of new projects, penetration of new markets or new developments by existing enterprises, without prejudice to applicable Union State aid rules, and in accordance with the Fund-specific rules. Such support may include investment in both tangible and intangible assets as well as working capital within the limits of applicable Union State aid rules and with a view to stimulating the private sector as a supplier of funding to enterprises. It may also include the costs of transfer of proprietary rights in enterprises provided that such transfers take place between independent investors.
5.   Investments that are to be supported through financial instruments shall not be physically completed or fully implemented at the date of the investment decision.
6.   Where financial instruments provide support to final recipients in respect of infrastructure investments with the objective of supporting urban development or urban regeneration or similar infrastructure investments with the objectives of diversifying non-agricultural activities in rural areas, such support may include the amount necessary for the reorganisation of a debt portfolio regarding infrastructure forming part of the new investment, up to a maximum of 20 % of the total amount of programme support from the financial instrument to the investment.
7.   Financial instruments may be combined with grants, interest rate subsidies and guarantee fee subsidies. Where support from ESI Funds is provided by means of financial instruments and combined in a single operation, with other forms of support directly related to financial instruments targeting the same final recipients, including technical support, interest rate subsidies and guarantee fee subsidies, the provisions applicable to financial instruments shall apply to all forms of support within that operation. In such cases, applicable Union State aid rules shall be respected and separate records shall be maintained for each form of support.
8.   Final recipients supported by an ESI Fund financial instrument may also receive assistance from another ESI Funds priority or programme or from another instrument supported by the budget of the Union in accordance with applicable Union State aid rules. In that case, separate records shall be maintained for each source of assistance and the ESI Funds financial instrument support shall be part of an operation with eligible expenditure distinct from the other sources of assistance.
9.   The combination of support provided through grants and financial instruments as referred to in paragraphs 7 and 8 may, subject to applicable Union State aid rules, cover the same expenditure item provided that the sum of all forms of support combined does not exceed the total amount of the expenditure item concerned. Grants shall not be used to reimburse support received from financial instruments. Financial instruments shall not be used to pre-finance grants.
10.   Contributions in kind shall not constitute eligible expenditure in respect of financial instruments, except for contributions of land or real estate in respect of investments with the objective of supporting rural development, urban development or urban regeneration, where the land or real estate forms part of the investment. Such contributions of land or real estate shall be eligible provided that the conditions laid down in Article 69(1) are met.
11.   VAT shall not constitute eligible expenditure of an operation, except in the case of VAT which is non-recoverable under national VAT legislation. The treatment of VAT at the level of investments made by final recipients shall not be taken into account for the purposes of determining the eligibility of expenditure under the financial instrument. However, where financial instruments are combined with grants under paragraphs 7 and 8 of this Article, the provisions of Article 69(3) shall apply to the grant.
12.   For the purposes of the application of this Article, the applicable Union State aid rules shall be those in force at the time when the managing authority or the body that implements the fund of funds contractually commits programme contributions to a financial instrument, or when the financial instrument contractually commits programme contributions to final recipients, as applicable.
13.   The Commission shall be empowered to adopt delegated acts in accordance with Article 149 laying down additional specific rules on the purchase of land and on combining technical support with financial instruments.
Article 38
Implementation of financial instruments
1.   In implementing Article 37, managing authorities may provide a financial contribution to the following financial instruments:
(a)
financial instruments set up at Union level, managed directly or indirectly by the Commission;
(b)
financial instruments set up at national, regional, transnational or cross-border level, managed by or under the responsibility of the managing authority.
2.   Contributions from the ESI Funds to financial instruments under point (a) of paragraph 1 shall be placed in separate accounts and used, in accordance with the objectives of the respective ESI Funds, to support actions and final recipients consistent with the programme or programmes from which such contributions are made.
Contributions to the financial instruments referred to in the first subparagraph shall be subject to this Regulation unless exceptions are expressly provided for.
The second subparagraph is without prejudice to the rules governing the set up and functioning of the financial instruments under the Financial Regulation, unless those rules conflict with the rules of this Regulation, in which case this Regulation prevails.
3.   For financial instruments under point (b) of paragraph 1, the managing authority may provide a financial contribution to the following financial instruments:
(a)
financial instruments complying with the standard terms and conditions laid down by the Commission, in accordance with the second subparagraph of this paragraph;
(b)
already existing or newly created financial instruments which are specifically designed to achieve the specific objectives set out under the relevant priority.
The Commission shall adopt implementing acts concerning the standard terms and conditions with which the financial instruments under point (a) of the first subparagraph shall comply. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 150(3).
4.   When supporting financial instruments referred to in point (b) of paragraph 1 the managing authority may:
(a)
invest in the capital of existing or newly created legal entities, including those financed from other ESI Funds, dedicated to implementing financial instruments consistent with the objectives of the respective ESI Funds, which will undertake implementation tasks; the support to such entities shall be limited to the amounts necessary to implement new investments in accordance with Article 37 and in a manner that is consistent with the objectives of this Regulation;
(b)
entrust implementation tasks to:
(i)
the EIB;
(ii)
international financial institutions in which a Member State is a shareholder, or financial institutions established in a Member State aiming at the achievement of public interest under the control of a public authority;
(iii)
a body governed by public or private law; or
(c)
undertake implementation tasks directly, in the case of financial instruments consisting solely of loans or guarantees. In that case the managing authority shall be considered to be the beneficiary as defined in point (10) of Article 2.
When implementing the financial instrument, the bodies referred to in points (a),(b) and (c) of the first subparagraph shall ensure compliance with applicable law, including rules covering the ESI Funds, State aid, public procurement and relevant standards and applicable legislation on the prevention of money laundering, the fight against terrorism and tax fraud. Those bodies shall not be established and shall not maintain business relations with entities incorporated in territories, whose jurisdictions do not cooperate with the Union in relation to the application of the internationally agreed tax standards and shall transpose such requirements in their contracts with the selected financial intermediaries.
The Commission shall be empowered to adopt delegated acts in accordance with Article 149 laying down additional specific rules on the role, liabilities and responsibility of bodies implementing financial instruments, related selection criteria and products that may be delivered through financial instruments in accordance with Article 37. The Commission shall notify those delegated acts simultaneously to the European Parliament and the Council by 22 april 2014.
5.   The bodies referred to in points (a) and (b) of the first subparagraph of paragraph 4, when implementing funds of funds may further entrust part of the implementation to financial intermediaries provided that such entities ensure under their responsibility that the financial intermediaries satisfy the criteria laid down in Article 140(1),(2) and (4) of the Financial Regulation. Financial intermediaries shall be selected on the basis of open, transparent, proportionate and non-discriminatory procedures, avoiding conflicts of interest.
6.   The bodies referred to in point (b) of the first subparagraph of paragraph 4 to which implementation tasks have been entrusted shall open fiduciary accounts in their name and on behalf of the managing authority, or set up the financial instrument as a separate block of finance within the financial institution. In the case of a separate block of finance, an accounting distinction shall be made between programme resources invested in the financial instrument and the other resources available in the financial institution. The assets held on fiduciary accounts and such separate blocks of finance shall be managed in accordance with the principle of sound financial management following appropriate prudential rules and shall have appropriate liquidity.
7.   Where a financial instrument is implemented under points (a) and (b) of the first subparagraph of paragraph 4, subject to the implementation structure of the financial instrument, the terms and conditions for contributions from programmes to financial instruments shall be set out in funding agreements in accordance with Annex III at the following levels:
(a)
where applicable, between the duly mandated representatives of the managing authority and the body that implements the fund of funds; and
(b)
between the duly mandated representatives of the managing authority, or where applicable, the body that implements the fund of funds, and the body that implements the financial instrument.
8.   For financial instruments implemented under point (c) of the first subparagraph of paragraph 4, the terms and conditions for contributions from programmes to financial instruments shall be set out in a strategy document in accordance with Annex IV to be examined by the monitoring committee.
9.   National public and private contributions, including where relevant contributions in kind as referred to in Article 37(10), may be provided at the level of the fund of funds, at the level of the financial instrument or at the level of final recipients, in accordance with the Fund-specific rules.
10.   The Commission shall adopt implementing acts laying down uniform conditions regarding the detailed arrangements for the transfer and management of programme contributions managed by the bodies referred to in the first subparagraph of paragraph 4. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 150(3).
Article 39
Contribution of ERDF and EAFRD to joint uncapped guarantee and securitisation financial instruments in favour of SMEs, implemented by the EIB
1.   For the purposes of this Article, 'debt finance' means loans, leasing or guarantees.
2.   Member States may use the ERDF and EAFRD to provide a financial contribution to financial instruments referred to in point (a) of Article 38(1) of this Regulation, managed indirectly by the Commission with implementation tasks entrusted to the EIB pursuant to point (c)(iii) of Article 58(1) and Article 139(4) of the Financial Regulation, in respect of the following activities:
(a)
uncapped guarantees providing capital relief to financial intermediaries for new portfolios of debt finance to eligible SMEs in accordance with Article 37(4) of this Regulation;
(b)
securitisation, as defined in point (61) of Article 4 (1) of Regulation (EU) 575/2013 of the European Parliament and of the Council 
(
34
)
, of any of the following:
(i)
existing portfolios of debt finance to SMEs and other enterprises with less than 500 employees;
(ii)
new portfolios of debt finance to SMEs.
The financial contribution referred to in points (a) and (b) of the first subparagraph of this paragraph shall contribute to junior and/or mezzanine tranches of portfolios mentioned therein provided that the relevant financial intermediary retains a sufficient part of the risk of the portfolios at least equal to the risk retention requirement set out in Directive 2013/36/EU of the European Parliament and of the Council 
(
35
)
 and in Regulation (EU) No 575/2013 to ensure adequate alignment of interest. In the case of securitisation under point (b) of the first subparagraph of this paragraph, the financial intermediary is obliged to originate new debt finance to eligible SMEs in accordance with Article 37(4) of this Regulation.
Each Member State intending to participate in such financial instruments shall contribute an amount which is in line with SMEs' debt financing needs in that Member State and the estimated demand for such SME debt finance, taking into account the ex ante assessment referred to in point (a) of the first subparagraph of paragraph 4 and in any case which is not higher than 7 % of the allocation from the ERDF and EAFRD to the Member State. The aggregate ERDF and EAFRD contribution by all participating Member States shall be subject to a global ceiling of EUR 8 500 000 000 (in 2011 prices).
Where it is considered by the Commission in consultation with the EIB that the aggregate minimum contribution to the instrument representing the sum of the contributions of all participating Member States is insufficient taking due account of the minimum critical mass defined in the ex ante assessment referred to in point (a) of the first subparagraph of paragraph 4, implementation of the financial instrument shall be discontinued and the contributions returned to the Member States.
Where the Member State and the EIB are not able to agree the conditions of the funding agreement referred to in point (c) of the first subparagraph of paragraph 4 the Member State shall submit a request for amendment of the programme referred to in point (b) of the first subparagraph of paragraph 4 and reallocate the contribution to other programmes and priorities in accordance with requirements for thematic concentration.
Where the conditions for the termination of the Member State's contribution to the instrument established in the funding agreement between the Member State concerned and the EIB referred to in point (c) of the first subparagraph of paragraph 4 have been satisfied, the Member State shall submit a request for amendment of the programme referred to in point (b) of the first subparagraph of paragraph 4 and reallocate the remaining contribution to other programmes and priorities in accordance with requirements for thematic concentration.
Where the participation of a Member State is discontinued, that Member State shall submit a request for amendment of the programme. Where unused appropriations are decommitted, the decommitted appropriations shall be made available again to the Member State concerned, in order to be re-programmed for other programmes and priorities in accordance with the requirements for thematic concentration.
3.   The SMEs which receive new debt finance, as a result of the new portfolio built up by the financial intermediary in the context of the financial instrument referred to in paragraph 2 shall be considered the final recipients of the contribution of the ERDF and EAFRD to the financial instrument concerned.
4.   The financial contribution referred to in paragraph 2 shall comply with the following conditions:
(a)
by way of derogation from Article 37(2), it shall be based on one ex ante assessment at Union level carried out by the EIB and the Commission.
On the basis of available data sources on bank debt finance and SMEs, the ex ante assessment shall cover, inter alia, an analysis of the SME financing needs at Union level, SME financing conditions and needs as well as an indication of the SME financing gap in each Member State, a profile of the economic and financial situation of the SME sector at Member State level, minimum critical mass of aggregate contributions, a range of estimated total loan volume generated by such contributions, and the added value;
(b)
it shall be provided by each participating Member State as part of a single dedicated national programme per financial contribution by ERDF and EAFRD supporting the thematic objective set out in point (3) of the first paragraph of Article 9;
(c)
it shall be subject to the conditions set out in a funding agreement concluded between each participating Member State and the EIB including, inter alia:
(i)
tasks and obligations of the EIB including remuneration;
(ii)
minimum leverage to be achieved at clearly defined milestones within the eligibility period indicated in Article 65(2);
(iii)
conditions for the new debt finance;
(iv)
provisions relating to non-eligible activities and exclusion criteria;
(v)
schedule of payments;
(vi)
penalties in the event of non-performance by financial intermediaries;
(vii)
selection of financial intermediaries;
(viii)
monitoring, reporting and auditing;
(ix)
visibility;
(x)
the conditions for termination of the agreement.
For the purposes of implementation of the instrument, the EIB will enter into contractual arrangements with selected financial intermediaries;
(d)
in the event that the funding agreement referred to in point (c) is not concluded within six months of the adoption of the programme referred to in point (b), the Member State shall have the right to reallocate such contribution to other programmes and priorities in accordance with requirements for thematic concentration.
The Commission shall, in order to ensure uniform conditions for the implementation of this Article, adopt an implementing act laying down the model of the funding agreement referred to in point (c) of the first subparagraph. That implementing act shall be adopted in accordance with the examination procedure referred to in Article 150(3).
5.   A minimum leverage shall be achieved in each participating Member State at the milestones set out in the funding agreement referred to in point (c) of the first subparagraph of paragraph 4, calculated as the ratio between the new debt finance to eligible SMEs to be originated by the financial intermediaries and the corresponding contribution of the ERDF and EAFRD from the relevant Member State to the financial instruments. Such minimum leverage may vary between participating Member States.
In the event that the financial intermediary does not achieve the minimum leverage set out in the funding agreement referred to in point (c) of the first subparagraph of paragraph 4 it shall be contractually bound to pay penalties for the benefit of the participating Member State, in accordance with the terms and conditions set out in the funding agreement.
Neither the guarantees issued nor the relevant securitisation transactions shall be affected by a failure by the financial intermediary to reach the minimum leverage set out in the funding agreement.
6.   By way of derogation from the first subparagraph of Article 38(2), financial contributions referred to in paragraph 2 of this Article may be placed in separate accounts per Member State or, if two or more participating Member States give their consent, in a single account covering all such Member States and used in accordance with the specific objectives of the programmes from which the contributions are made.
7.   By way of derogation from Article 41(1) and (2) as regards the financial contributions referred to in paragraph 2 of this Article, the Member State's request for payment to the Commission shall be made on the basis of 100 % of the amounts to be paid by the Member State to the EIB in accordance with the schedule defined in the funding agreement referred to in point (c) of the first subparagraph of paragraph 4 of this Article. Such requests for payment shall be based on the amounts requested by the EIB deemed necessary to cover commitments for guarantee contracts or securitisation transactions to be finalised within the three following months. Payments from Member States to the EIB shall be made without delay and in any case before commitments are entered into by the EIB.
8.   At closure of the programme, the eligible expenditure shall be the total amount of programme contributions paid to the financial instrument, corresponding:
(a)
for the activities referred to in point (a) of the first subparagraph of paragraph 2 of this Article, to the resources referred to in point (b) of the first subparagraph of Article 42(3);
(b)
for the activities referred to in point (b) of the first subparagraph of paragraph 2 of this Article, to the aggregate amount of new debt finance resulting from the securitisation transactions, paid to or to the benefit of eligible SMEs within the eligibility period indicated in Article 65(2).
9.   For the purpose of Articles 44 and 45, the uncalled guarantees and the amounts recovered in relation to, respectively, the uncapped guarantees and the securitisation transactions, shall be deemed to be resources paid back to the financial instruments. At the winding up of the financial instruments, the net liquidation proceeds, after deduction of costs, fees and payment of amounts due to creditors ranking senior to those contributed by the ERDF and EAFRD, shall be returned to the relevant Member States pro rata to their contributions to the financial instrument.
10.   The report referred to in Article 46(1) shall include the following additional elements:
(a)
the total amount of ERDF and EAFRD support paid to the financial instrument in relation to uncapped guarantees or securitisation transactions, by programme and priority or measure;
(b)
progress in creating the new debt finance in accordance with Article 37(4), for eligible SMEs.
11.   Notwithstanding Article 93(1), the resources allocated to instruments under paragraph 2 of this Article may be used for the purpose of giving rise to new SME debt finance in the entire territory of the Member State without regard to the categories of region, unless otherwise provided for in the funding agreement referred to in point (c) of the first subparagraph of paragraph 4.
12.   Article 70 shall not apply to programmes set up to implement financial instruments under this Article.
Article 40
Management and control of financial instruments
1.   Bodies designated in accordance with Article 124 of this Regulation for ERDF, Cohesion Fund, ESF, EMFF and with Article 65 of the EAFRD Regulation for the EAFRD shall not carry out on-the spot verifications of operations comprising financial instruments implemented under point (a) of Article 38(1). Those designated bodies shall receive regular control reports from the bodies entrusted with the implementation of those financial instruments.
2.   The bodies responsible for the audit of programmes shall not carry out audits of operations comprising financial instruments implemented under point (a) of Article 38(1) and of management and control systems relating to those financial instruments. They shall receive regular control reports from the auditors designated in the agreements setting up those financial instruments.
3.   The bodies responsible for the audit of programmes may conduct audits at the level of final recipients only when one or more of the following situations occur:
(a)
supporting documents, providing evidence of the support from the financial instrument to final recipients and of its use for the intended purposes in line with applicable law, are not available at the level of the managing authority or at the level of the bodies that implement financial instruments;
(b)
there is evidence that the documents available at the level of the managing authority or at the level of the bodies that implement financial instruments do not represent a true and accurate record of the support provided.
4.   The Commission shall be empowered to adopt delegated acts, in accordance with Article 149, concerning the management and control of financial instruments referred to in point (b) of Article 38(1), including controls to be performed by managing and audit authorities, arrangements for keeping supporting documents, elements to be evidenced by supporting documents, and management and control and audit arrangements. The Commission shall notify those delegated acts simultaneously to the European Parliament and the Council by 22 April 2014.
5.   The bodies implementing financial instruments shall be responsible for ensuring that supporting documents are available and shall not impose on final recipients record-keeping requirements that go beyond what is necessary to enable them to fulfil that responsibility.
Article 41
Requests for payment including expenditure for financial instruments
1.   As regards financial instruments referred to in point (a) of Article 38(1) and financial instruments referred to in point (b) of Article 38(1) implemented in accordance with points (a) and (b) of Article 38(4), phased applications for interim payments shall be made for programme contributions paid to the financial instrument during the eligibility period laid down in Article 65(2) (the 'eligibility period") in accordance with the following conditions:
(a)
the amount of the programme contribution paid to the financial instrument included in each application for interim payment submitted during the eligibility period shall not exceed 25 % of the total amount of programme contributions committed to the financial instrument under the relevant funding agreement, corresponding to expenditure within the meaning of points (a), (b) and (d) of Article 42(1) expected to be paid during the eligibility period. Applications for interim payment submitted after the eligibility period shall include the total amount of eligible expenditure within the meaning of Article 42;
(b)
each application for interim payment referred to in point (a) of this paragraph may include up to 25 % of the total amount of the national co-financing as referred to in Article 38(9) expected to be paid to the financial instrument, or at the level of final recipients for expenditure in the meaning of points (a), (b) and (d) of Article 42(1), within the eligibility period;
(c)
subsequent applications for interim payment submitted during the eligibility period shall only be made:
(i)
for the second application for interim payment, when at least 60 % of the amount included in the first application for interim payments has been spent as eligible expenditure within the meaning of points (a), (b) and (d) of Article 42(1);
(ii)
for the third and subsequent applications for interim payment, when at least 85 % of the amounts included in the previous applications for interim payments have been spent as eligible expenditure within the meaning of points (a), (b) and (d) of Article 42(1);
(d)
each application for interim payment, which includes expenditure related to financial instruments, shall separately disclose the total amount of programme contributions paid to the financial instrument and the amounts paid as eligible expenditure within the meaning of points (a), (b) and (d) of Article 42(1).
At closure of a programme, the application for payment of the final balance shall include the total amount of eligible expenditure as referred to in Article 42.
2.   As regards financial instruments referred to in point (b) of Article 38(1) implemented in accordance with point (c) of Article 38(4), the applications for interim payments and for payment of the final balance shall include the total amount of the payments effected by the managing authority for investments in final recipients as referred to in points (a) and (b) of Article 42(1).
3.   The Commission shall be empowered to adopt delegated acts in accordance with Article 149, laying down the rules for withdrawal of payments to financial instruments and consequent adjustments in respect of applications for payments.
4.   The Commission shall, in order to ensure uniform conditions for the implementation of this Article, adopt implementing acts laying down the models to be used when submitting additional information concerning financial instruments with the applications for payments to the Commission. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 150(3).
Article 42
Eligible expenditure at closure
1.   At closure of a programme, the eligible expenditure of the financial instrument shall be the total amount of programme contributions effectively paid or, in the case of guarantees, committed by the financial instrument within the eligibility period, corresponding to:
(a)
payments to final recipients, and in the cases referred to in Article 37(7) payments to the benefit of final recipients;
(b)
resources committed for guarantee contracts, whether outstanding or already come to maturity, in order to honour possible guarantee calls for losses, calculated on the basis of a prudent ex ante risk assessment, covering a multiple amount of underlying new loans or other risk-bearing instruments for new investments in final recipients;
(c)
capitalised interest rate subsidies or guarantee fee subsidies, due to be paid for a period not exceeding 10 years after the eligibility period, used in combination with financial instruments, paid into an escrow account specifically set up for that purpose, for effective disbursement after the eligibility period, but in respect of loans or other risk-bearing instruments disbursed for investments in final recipients within the eligibility period;
(d)
reimbursement of management costs incurred or payment of management fees of the financial instrument.
The Commission shall be empowered to adopt delegated acts in accordance with Article 149 laying down the specific rules concerning the establishment of a system of capitalisation of annual instalments for interest rate subsidies and guarantee fee subsidies referred to in point (c) of the first subparagraph.
2.   In the case of equity-based instruments and micro-credit, capitalised management costs or fees due to be paid for a period not exceeding six years after the eligibility period, in respect of investments in final recipients which occurred within the eligibility period, which cannot be covered by Articles 44 or 45, may be considered as eligible expenditure when paid into an escrow account specifically set up for that purpose.
3.   In the case of equity-based instruments targeting enterprises referred to in Article 37(4) for which the funding agreement referred to in point (b) of Article 38(7) was signed before 31 December 2017, which by the end of the eligibility period invested at least 55 % of the programme resources committed in the relevant funding agreement, a limited amount of payments for investments in final recipients to be made for a period not exceeding four years after the end of eligibility period may be considered as eligible expenditure, when paid into an escrow account specifically set up for that purpose, provided that State aid rules are complied with and that all of the conditions set out below are fulfilled.
The amount paid into the escrow account:
(a)
shall be used solely for follow-on investments in final recipients having received initial equity investments from the financial instrument within the eligibility period, which are still wholly or partially outstanding;
(b)
shall be used solely for follow-on investments to be made in accordance with market standards and market standard contractual arrangements and limited to the minimum necessary to stimulate private sector co-investment, while ensuring continuity of financing for the target enterprises so that both public and private investors can benefit from investments;
(c)
shall not exceed 20 % of the eligible expenditure of the equity-based instrument referred to in point (a) of the first subparagraph of paragraph 1 from which ceiling capital resources and gains returned to that equity-based instrument during the eligibility period shall be deducted.
Any amounts paid into the escrow account which are not used for investments in final recipients paid in the period referred to in the first subparagraph shall be used in accordance with Article 45.
4.   The eligible expenditure disclosed in accordance with paragraphs 1 and 2 shall not exceed the sum of the:
(a)
total amount of the support from the ESI Funds paid for the purposes of paragraphs 1 and 2; and
(b)
corresponding national co-financing.
5.   Management cost and fees as referred to in point (d) of the first subparagraph of paragraph 1 and in paragraph 2 of this Article may be charged by the body implementing the fund of funds or bodies implementing financial instruments pursuant to points (a) and (b) of Article 38(4) and shall not exceed the thresholds defined in the delegated act referred to in paragraph 6 of this Article. Whereas management costs shall comprise direct or indirect cost items reimbursed against evidence of expenditure, management fees shall refer to an agreed price for services rendered established via a competitive market process, where applicable. Management costs and fees shall be based on a performance based calculation methodology.
Management costs and fees may comprise arrangement fees. Where arrangement fees, or any part thereof, are charged to final recipients, they shall not be declared as eligible expenditure.
Management costs and fees, including those incurred for preparatory work in relation to the financial instrument before the signature of the relevant funding agreement, shall be eligible as from the date of signature of the relevant funding agreement.
6.   The Commission shall be empowered to adopt delegated acts, in accordance with Article 149, laying down the specific rules setting out the criteria for determining management costs and fees on the basis of performance and the applicable thresholds as well as rules for the reimbursement of capitalised management costs and fees for equity-based instruments and micro-credit.
Article 43
Interest and other gains generated by support from the ESI Funds to financial instruments
1.   Support from the ESI Funds paid to financial instruments shall be placed in accounts domiciled within financial institutions in Member States and shall be invested on a temporary basis in accordance with the principles of sound financial management.
2.   Interest and other gains attributable to support from the ESI Funds paid to financial instruments shall be used for the same purposes, including the reimbursement of management costs incurred or payment of management fees of the financial instrument in accordance with point (d) of the first subparagraph of Article 42(1), and expenditure paid in accordance with Article 42(2), as the initial support from the ESI Funds either within the same financial instrument, or following the winding up of the financial instrument, in other financial instruments or forms of support in accordance with the specific objectives set out under a priority, until the end of the eligibility period.
3.   The managing authority shall ensure that adequate records of the use of interest and other gains are maintained.
Article 44
Re-use of resources attributable to the support from the ESI Funds until the end of the eligibility period
1.   Resources paid back to financial instruments from investments or from the release of resources committed for guarantee contracts, including capital repayments and gains and other earnings or yields, such as interest, guarantee fees, dividends, capital gains or any other income generated by investments, which are attributable to the support from the ESI Funds, shall be re-used for the following purposes, up to the amounts necessary and in the order agreed in the relevant funding agreements:
(a)
further investments through the same or other financial instruments, in accordance with the specific objectives set out under a priority;
(b)
where applicable, preferential remuneration of private investors, or public investors operating under the market economy principle, who provide counterpart resources to the support from the ESI Funds to the financial instrument or who co-invest at the level of final recipients;
(c)
where applicable, reimbursement of management costs incurred and payment of management fees of the financial instrument.
The need and the level for preferential remuneration pursuant to point (b) of the first subparagraph shall be established in the ex-ante assessment. The preferential remuneration shall not exceed what is necessary to create the incentives for attracting private counterpart resources and shall not over-compensate private investors, or public investors operating under the market economy principle. The alignment of interest shall be ensured through an appropriate sharing of risk and profit and shall be carried out on a normal commercial basis and be compatible with Union State aid rules.
2.   The managing authority shall ensure that adequate records of the use of the resources referred to in paragraph 1 are maintained.
Article 45
Use of resources after the end of the eligibility period
Member States shall adopt the necessary measures to ensure that resources paid back to financial instruments, including capital repayments and gains and other earnings or yields generated during a period of at least eight years after the end of the eligibility period, which are attributable to the support from the ESI Funds to financial instruments pursuant to Article 37, are used in accordance with the aims of the programme or programmes, either within the same financial instrument or, following the exit of those resources from the financial instrument, in other financial instruments provided that, in both cases, an assessment of market conditions demonstrates a continuing need for such investment, or in other forms of support.
Article 46
Report on implementation of financial instruments
1.   The managing authority shall send to the Commission a specific report covering the operations comprising financial instruments as an annex to the annual implementation report.
2.   The specific report referred to in paragraph 1 shall include, for each financial instrument, the following information:
(a)
identification of the programme and of the priority or measure from which support from the ESI Funds is provided;
(b)
description of the financial instrument and implementation arrangements;
(c)
identification of the bodies implementing financial instruments, and the bodies implementing funds of funds where applicable, as referred to under point (a) of Article 38(1), points (a), (b) and (c) of Article 38(4), and the financial intermediaries referred to under Article 38(6);
(d)
total amount of programme contributions by priority or measure paid to the financial instrument;
(e)
total amount of support paid to the final recipients or to the benefit of final recipients, or committed in guarantee contracts by the financial instrument for investments in final recipients, as well as management costs incurred or management fees paid, by programme and priority or measure;
(f)
the performance of the financial instrument including progress in its set-up and in selection of bodies implementing the financial instrument, including the body implementing a fund of funds;
(g)
interest and other gains generated by support from the ESI Funds to the financial instrument and programme resources paid back to financial instruments from investments as referred to in Articles 43 and 44;
(h)
progress in achieving the expected leverage effect of investments made by the financial instrument and value of investments and participations;
(i)
the value of equity investments, with respect to previous years;
(j)
contribution of the financial instrument to the achievement of the indicators of the priority or measure concerned.
The information in points (h) and (j) of the first subparagraph may be included only in the annex to the annual implementation reports submitted in 2017 and 2019 as well as in the final implementation report. The reporting obligations set out in points (a) to (j) of the first subparagraph shall not be applied at the level of final recipients.
3.   The Commission shall, in order to ensure uniform conditions for the implementation of this Article, adopt implementing acts establishing the models to be used when reporting on financial instruments to the Commission. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 150(3).
4.   Each year, starting in 2016, the Commission shall, within six months of the deadline for the submission of the annual implementation reports referred to in Article 111(1) for the ERDF, ESF and the Cohesion Fund, Article 75 of the EAFRD Regulation for the EAFRD, and the relevant provisions of Funds-specific rules for the EMFF, provide summaries of the data on the progress made in financing and implementing the financial instruments, sent by the managing authorities in accordance with this Article. Those summaries shall be transmitted to the European Parliament and the Council and shall be made public.
TITLE V
MONITORING AND EVALUATION
CHAPTER I
Monitoring
Section I
Monitoring of programmes
Article 47
Monitoring committee
1.   Within three months of the date of notification to the Member State of the Commission decision adopting a programme, the Member State shall set up a committee, in accordance with its institutional, legal and financial framework, to monitor implementation of the programme, in agreement with the managing authority (the "monitoring committee").
A Member State may set up a single monitoring committee to cover more than one programme co-financed by the ESI Funds.
2.   Each monitoring committee shall draw up and adopt its rules of procedure in accordance with the institutional, legal and financial framework of the Member State concerned.
3.   The monitoring committee of a programme under the European territorial cooperation goal shall be set up by the Member States participating in the cooperation programme and by third countries, in the event that they have accepted the invitation to participate in the cooperation programme, in agreement with the managing authority within three months of the date of notification of the decision adopting the cooperation programme to the Member States. That monitoring committee shall draw up and adopt its rules of procedure.
Article 48
Composition of the monitoring committee
1.   The composition of the monitoring committee shall be decided by the Member State, provided that the monitoring committee is composed of representatives of the relevant Member State authorities and intermediate bodies and of representatives of the partners referred to in Article 5. Representatives of the partners shall be delegated to be part of the monitoring committee by the respective partners through transparent processes. Each member of the monitoring committee may have a voting right.
The composition of the monitoring committee of a programme under the European territorial goal shall be agreed by the Member States participating in the programme and by third countries in the event that they have accepted the invitation to participate in the cooperation programme. The monitoring committee shall include relevant representatives of those Member States and third countries. The monitoring committee may include representatives of the EGTC carrying out activities related to the programme within the programme area.
2.   The list of the members of the monitoring committee shall be published.
3.   The Commission shall participate in the work of the monitoring committee in an advisory capacity.
4.   If the EIB contributes to a programme, it may participate in the work of the monitoring committee in an advisory capacity.
5.   The monitoring committee shall be chaired by a representative of the Member State or of the managing authority.
Article 49
Functions of the monitoring committee
1.   The monitoring committee shall meet at least once a year and shall review implementation of the programme and progress made towards achieving its objectives. In doing so, it shall have regard to the financial data, common and programme-specific indicators, including changes in the value of result indicators and progress towards quantified target values, and the milestones defined in the performance framework referred to in Article 21(1), and, where relevant, the results of qualitative analyses.
2.   The monitoring committee shall examine all issues that affect the performance of the programme, including the conclusions of the performance reviews.
3.   The monitoring committee shall be consulted and shall, if it considers it to be appropriate, give an opinion on any amendment of the programme proposed by the managing authority.
4.   The monitoring committee may make observations to the managing authority regarding implementation and evaluation of the programme including actions related to the reduction of the administrative burden on beneficiaries. The monitoring committee shall monitor actions taken as a result of its observations.
Article 50
Implementation reports
1.   From 2016 until and including 2023, each Member State shall submit to the Commission an annual report on implementation of the programme in the previous financial year. Each Member State shall submit to the Commission a final report on implementation of the programme for the ERDF, the ESF and the Cohesion Fund and an annual implementation report for the EAFRD and the EMFF by the deadline established in the Fund-specific rules.
2.   Annual implementation reports shall set out key information on implementation of the programme and its priorities by reference to the financial data, common and programme-specific indicators and quantified target values, including changes in the value of result indicators where appropriate, and, beginning from the annual implementation report to be submitted in 2017, the milestones defined in the performance framework. The data transmitted shall relate to values for indicators for fully implemented operations and also, where possible, having regard to the stage of implementation, for selected operations. They shall also set out a synthesis of the findings of all evaluations of the programme that have become available during the previous financial year, any issues which affect the performance of the programme, and the measures taken. The annual implementation report to be submitted in 2016 may also set out, where relevant, actions taken to fulfil ex ante conditionalities.
3.   By way of derogation from paragraph 2, specific rules on the data to be transmitted for the ESF may be established in the ESF Regulation.
4.   The annual implementation report to be submitted in 2017 shall set out and assess the information referred to in paragraph 2 and progress made towards achieving the objectives of the programme, including the contribution of the ESI Funds to changes in the value of result indicators, when evidence is available from relevant evaluations. That annual implementation report shall set out the actions taken to fulfil the ex-ante conditionalities not fulfilled at the time of adoption of the programmes. It shall also assess the implementation of actions to take into account the principles set out in Articles 7 and 8, the role of the partners referred to in Article 5 in the implementation of the programme and report on support used for climate change objectives.
5.   The annual implementation report to be submitted in 2019 and the final implementation report for the ESI Funds shall, in addition to the information and assessment referred to in paragraphs 2 and 3, include information on, and assess progress towards, achieving the objectives of the programme and its contribution to achieving the Union strategy for smart, sustainable and inclusive growth.
6.   In order to be deemed admissible, the annual implementation reports referred to in paragraphs 1 to 5 shall contain all the information required in those paragraphs and in the Fund-specific rules.
The Commission shall inform the Member State within 15 working days of the date of receipt of the annual implementation report if it is not admissible, failing which it shall be deemed admissible.
7.   The Commission shall examine the annual and final implementation report and inform the Member State of its observations within two months of the date of receipt of the annual implementation report and within five months of the date of receipt of the final implementation report. Where the Commission does not provide observations within those deadlines, the reports shall be deemed to be accepted.
8.   The Commission may make observations to the managing authority concerning issues which significantly affect the implementation of the programme. Where such observations are made, the managing authority shall provide all necessary information with regard to those observations and, where appropriate, inform the Commission, within three months, of measures taken.
9.   The annual and final implementation reports, as well as a summary for citizens of their content, shall be made available to the public.
Article 51
Annual review meeting
1.   An annual review meeting shall be organised every year from 2016 until and including 2023 between the Commission and each Member State to examine the performance of each programme, taking account of the annual implementation report and the Commission's observations where applicable.
2.   The annual review meeting may cover more than one programme. In 2017 and 2019, the annual review meeting shall cover all programmes in the Member State and shall also take account of the progress reports submitted by the Member State, in accordance with Article 52, in those years.
3.   By way of derogation from paragraph 1, the Member State and the Commission may agree not to organise an annual review meeting for a programme in years other than 2017 and 2019.
4.   The annual review meeting shall be chaired by the Commission or, if the Member State so requests, co-chaired by the Member State and the Commission.
5.   The Member State shall ensure that appropriate follow-up is given to comments of the Commission following the annual review meeting concerning issues which significantly affect the implementation of the programme and, where appropriate, inform the Commission, within three months, of the measures taken.
Section II
Strategic progress
Article 52
Progress report
1.   By 31 August 2017 and by 31 August 2019, the Member State shall submit to the Commission a progress report on implementation of the Partnership Agreement as at 31 December 2016 and 31 December 2018 respectively.
2.   The progress report shall set out information on and assess:
(a)
changes in the development needs in the Member State since the adoption of the Partnership Agreement;
(b)
progress made towards achievement of the Union strategy for smart, sustainable and inclusive growth, as well as of the Fund-specific missions referred to in Article 4(1), through the contribution of the ESI Funds to the thematic objectives selected, and in particular with regard to the milestones set out in the performance framework for each programme, and to the support used for climate change objectives;
(c)
whether the actions taken to fulfil the applicable ex ante conditionalities set out in the Partnership Agreement not fulfilled at the date of adoption of the Partnership Agreement have been implemented in accordance with the timetable established. This point shall only apply to the progress report to be submitted in 2017;
(d)
implementation of mechanisms to ensure coordination between the ESI Funds and other Union and national funding instruments and with the EIB;
(e)
implementation of the integrated approach to territorial development, or a summary of the implementation of the integrated approaches that are based on the programmes, including progress towards achievement of priority areas established for cooperation;
(f)
where appropriate, actions taken to reinforce the capacity of the Member State authorities and beneficiaries to administer and use the ESI Funds;
(g)
actions taken, and progress made, with regard to reducing the administrative burden on beneficiaries;
(h)
the role of the partners referred to in Article 5 in the implementation of the Partnership Agreement;
(i)
a summary of the actions taken in relation to the application of the horizontal principles referred to in Articles 5, 7 and 8 and policy objectives for the implementation of the ESI Funds.
3.   Where the Commission determines, within two months of the date of submission of the progress report, that the information submitted is incomplete or unclear in a manner which significantly affects the quality and reliability of the assessment concerned, it may request additional information from the Member State, on condition that that request does not cause unjustified delays and that the Commission provides reasons to substantiate the alleged lack of quality and reliability. The Member State shall provide to the Commission the information requested within three months and, where appropriate, shall revise the progress report accordingly.
4.   The Commission shall, in order to ensure uniform conditions for the implementation of this Article, adopt implementing acts establishing the model to be used when submitting the progress report. Those implementing acts shall be adopted in accordance with the advisory procedure referred to in Article 150(2).
Article 53
Reporting by the Commission and debate on the ESI Funds
1.   The Commission shall transmit each year from 2016 to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions, a summary report in relation to ESI Fund programmes based on the annual implementation reports of the Member States submitted under Article 50 as well as a synthesis of the findings of the available evaluations of programmes. In 2017 and 2019 the summary report shall form a part of the strategic report referred to in paragraph 2.
2.   In 2017 and 2019, the Commission shall prepare a strategic report summarising the progress reports of the Member States, which by 31 December 2017 and 31 December 2019, respectively, it shall submit to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions and those institutions shall be invited to hold a debate on it.
3.   The Council shall debate the strategic report in particular with regard to the contribution of the ESI Funds to the achievement of the Union strategy for smart, sustainable and inclusive growth and shall be invited to provide input to the spring meeting of the European Council.
4.   Every two years from 2018, the Commission shall include in its Annual Progress Report to the spring meeting of the European Council a section summarising the most recent of the reports referred to in paragraphs 1 and 2, in particular with regard to the contribution of the ESI Funds to progress made towards the Union strategy for smart, sustainable and inclusive growth.
CHAPTER II
Evaluation
Article 54
General Provisions
1.   Evaluations shall be carried out to improve the quality of the design and implementation of programmes, as well as to assess their effectiveness, efficiency and impact. The impact of programmes shall be evaluated, in the light of the mission of each ESI Fund, in relation to the targets under the Union strategy for smart, sustainable and inclusive growth and, having regard to the size of the programme, in relation to GDP and unemployment in the programme area concerned, where appropriate.
2.   Member States shall provide the resources necessary for carrying out evaluations, and shall ensure that procedures are in place to produce and collect the data necessary for evaluations, including data related to common and where appropriate programme-specific indicators.
3.   Evaluations shall be carried out by internal or external experts that are functionally independent of the authorities responsible for programme implementation. The Commission shall provide guidance on how to carry out evaluations, immediately following the entry into force of this Regulation.
4.   All evaluations shall be made available to the public.
Article 55
Ex ante evaluation
1.   Member States shall carry out ex ante evaluations to improve the quality of the design of each programme.
2.   Ex ante evaluations shall be carried out under the responsibility of the authority responsible for the preparation of the programmes. They shall be submitted to the Commission at the same time as the programme, together with an executive summary. The Fund-specific rules may establish thresholds below which the ex ante evaluation may be combined with the evaluation for another programme.
3.   Ex ante evaluations shall appraise:
(a)
the contribution to the Union strategy for smart, sustainable and inclusive growth, having regard to the selected thematic objectives and priorities, taking into account national and regional needs and potential for development as well as lessons drawn from previous programming periods;
(b)
the internal coherence of the proposed programme or activity and its relationship with other relevant instruments;
(c)
the consistency of the allocation of budgetary resources with the objectives of the programme;
(d)
the consistency of the selected thematic objectives, the priorities and corresponding objectives of the programmes with the CSF, the Partnership Agreement and the relevant country specific recommendations adopted in accordance with Article 121(2) TFEU and where appropriate at national level, the National Reform Programme;
(e)
the relevance and clarity of the proposed programme indicators;
(f)
how the expected outputs will contribute to results;
(g)
whether the quantified target values for indicators are realistic, having regard to the support envisaged from the ESI Funds;
(h)
the rationale for the form of support proposed;
(i)
the adequacy of human resources and administrative capacity for management of the programme;
(j)
the suitability of the procedures for monitoring the programme and for collecting the data necessary to carry out evaluations;
(k)
the suitability of the milestones selected for the performance framework;
(l)
the adequacy of planned measures to promote equal opportunities between men and women and to prevent any discrimination, in particular as regards accessibility for persons with disabilities;
(m)
the adequacy of planned measures to promote sustainable development;
(n)
measures planned to reduce the administrative burden on beneficiaries.
4.   Ex ante evaluations shall incorporate, where appropriate, the requirements for strategic environmental assessment set out in Directive 2001/42/EC of the European Parliament and of the Council 
(
36
)
 taking into account climate change mitigation needs.
Article 56
Evaluation during the programming period
1.   An evaluation plan shall be drawn up by the managing authority or Member State and may cover more than one programme. It shall be submitted in accordance with the Fund-specific rules.
2.   Member States shall ensure that appropriate evaluation capacity is available.
3.   During the programming period, the managing authority shall ensure that evaluations, including evaluations to assess effectiveness, efficiency and impact, are carried out for each programme on the basis of the evaluation plan and that each evaluation is subject to appropriate follow-up in accordance with the Fund-specific rules. At least once during the programming period, an evaluation shall assess how support from the ESI Funds has contributed to the objectives for each priority. All evaluations shall be examined by the monitoring committee and sent to the Commission.
4.   The Commission may carry out, at its own initiative, evaluations of programmes. It shall inform the managing authority and the results shall be sent to the managing authority and provided to the monitoring committee concerned.
5.   Paragraphs 1, 2 and 3 of this Article shall not apply to the dedicated programmes referred to in point (b) of the first subparagraph of Article 39(4).
Article 57
Ex post evaluation
1.   The ex post evaluations shall be carried out by the Commission, or by the Member States in close cooperation with the Commission. Ex post evaluations shall examine the effectiveness and efficiency of the ESI Funds and their contribution to the Union strategy for smart, sustainable and inclusive growth taking account of the targets established in that Union strategy and in accordance with specific requirements established in the Fund-specific rules.
2.   Ex post evaluations shall be completed by 31 December 2024.
3.   The ex-post evaluation of the dedicated programmes referred to in point (b) of the first subparagraph of Article 39(4) shall be carried out by the Commission and completed by 31 December 2019.
4.   For each of the ESI Funds, the Commission shall prepare, by 31 December 2025, a synthesis report outlining the main conclusions of ex-post evaluations.
TITLE VI
TECHNICAL ASSISTANCE
Article 58
Technical assistance at the initiative of the Commission
1.   At the initiative of the Commission, the ESI Funds may support the preparatory, monitoring, administrative and technical assistance, evaluation, audit and control measures necessary for implementing this Regulation.
The measures referred to in the first subparagraph may be implemented either directly by the Commission or indirectly, by entities and persons other than Member States in accordance with Article 60 of the Financial Regulation.
The measures referred to in the first subparagraph may include in particular:
(a)
assistance for project preparation and appraisal, including with the EIB;
(b)
support for institutional strengthening and administrative capacity-building for the effective management of the ESI Funds;
(c)
studies linked to the Commission's reporting on the ESI Funds and the cohesion report;
(d)
measures related to the analysis, management, monitoring, information exchange and implementation of the ESI Funds, as well as measures relating to the implementation of control systems and technical and administrative assistance;
(e)
evaluations, expert reports, statistics and studies, including those of a general nature, concerning the current and future operation of the ESI Funds, which may be carried out where appropriate by the EIB;
(f)
actions to disseminate information, support networking, carry out communication activities, raise awareness and promote cooperation and exchange of experience, including with third countries;
(g)
the installation, operation and interconnection of computerised systems for management, monitoring, audit, control and evaluation;
(h)
actions to improve evaluation methods and the exchange of information on evaluation practices;
(i)
actions related to auditing;
(j)
the strengthening of national and regional capacity regarding investment planning, needs assessment, preparation, design and implementation of financial instruments, joint action plans and major projects, including joint initiatives with the EIB;
(k)
the dissemination of good practices in order to assist Member States to strengthen the capacity of the relevant partners referred to in Article 5 and their umbrella organisations;
(l)
measures to identify, prioritize and implement structural and administrative reforms in response to economic and social challenges in Member States which meet the conditions set out in Article 24(1).
To bring about greater efficiency in communication to the public at large and stronger synergies between the communication activities undertaken at the initiative of the Commission, the resources allocated to communication actions under this Regulation shall also contribute to the corporate communication of the political priorities of the Union as far as they are related to the general objectives of this Regulation.
2.   The Commission shall set out each year its plans on the type of actions related to the measures listed in paragraph 1, when a contribution from the ESI Funds is envisaged, by means of implementing acts.
Article 59
Technical assistance at the initiative of the Member States
1.   At the initiative of a Member State, the ESI Funds may support actions for preparation, management, monitoring, evaluation, information and communication, networking, complaint resolution, and control and audit. The ESI Funds may be used by the Member State to support actions for the reduction of the administrative burden on beneficiaries, including electronic data exchange systems, and actions to reinforce the capacity of Member State authorities and beneficiaries to administer and use those Funds. The ESI Funds may also be used to support actions to reinforce the capacity of relevant partners in line with point (e) of Article 5(3) and to support exchange of good practices between such partners. The actions referred to in this paragraph may concern previous and subsequent programming periods.
2.   The Fund-specific rules may add or exclude actions which may be financed by the technical assistance of each ESI Fund.
TITLE VII
FINANCIAL SUPPORT FROM THE ESI FUNDS
CHAPTER I
Support from the ESI Funds
Article 60
Determination of co-financing rates
1.   The Commission decision adopting a programme shall fix the co-financing rate or rates and the maximum amount of support from the ESI Funds in accordance with the Fund-specific rules.
2.   Technical assistance measures implemented at the initiative of, or on behalf of, the Commission may be financed at the rate of 100 %.
Article 61
Operations generating net revenue after completion
1.   This Article shall apply to operations which generate net revenue after their completion. For the purposes of this Article 'net revenue' means cash in-flows directly paid by users for the goods or services provided by the operation, such as charges borne directly by users for the use of infrastructure, sale or rent of land or buildings, or payments for services less any operating costs and replacement costs of short-life equipment incurred during the corresponding period. Operating cost-savings generated by the operation shall be treated as net revenue unless they are offset by an equal reduction in operating subsidies.
Where not all the investment cost is eligible for co-financing, the net revenue shall be allocated pro rata to the eligible and non-eligible parts of the investment cost.
2.   The eligible expenditure of the operation to be co-financed from the ESI Funds shall be reduced in advance taking into account the potential of the operation to generate net revenue over a specific reference period that covers both implementation of the operation and the period after its completion.
3.   The potential net revenue of the operation shall be determined in advance by one of the following methods chosen by the managing authority for a sector, subsector or type of operation:
(a)
application of a flat rate net revenue percentage for the sector or subsector applicable to the operation as defined in Annex V or in any of the delegated acts referred to in the second, third and fourth subparagraphs;
(b)
calculation of the discounted net revenue of the operation, taking into account the reference period appropriate to the sector or subsector applicable to the operation, the profitability normally expected of the category of investment concerned, the application of the polluter-pays principle and, if appropriate, considerations of equity linked to the relative prosperity of the Member State or region concerned.
The Commission shall be empowered to adopt delegated acts in accordance with Article 149 in duly justified cases to amend Annex V by adjusting the flat rates established therein taking into account historical data, the potential for cost recovery and the polluter-pays principle where applicable.
The Commission shall be empowered to adopt delegated acts in accordance with Article 149 establishing flat rates for sectors or subsectors within the fields of ICT, RDI and energy efficiency. The Commission shall notify the delegated acts to the European Parliament and the Council not later than 30 June 2015.
In addition, the Commission shall be empowered to adopt delegated acts in accordance with Article 149 in duly justified cases with regard to adding sectors or subsectors, including subsectors for sectors in Annex V, falling under the thematic objectives defined in the first paragraph of Article 9 and supported by the ESI Funds.
Where the method referred to in point (a) of the first subparagraph is applied, all the net revenue generated during implementation and after completion of the operation shall be considered to be taken into account by the application of the flat rate and shall therefore not be deducted subsequently from the eligible expenditure of the operation.
When a flat rate for a new sector or subsector has been established by the adoption of a delegated act in accordance with the third and fourth subparagraphs, a managing authority may choose to apply the method set out in point (a) of the first subparagraph for new operations in relation to the sector or subsector concerned.
The Commission shall be empowered to adopt delegated acts, in accordance with Article 149, laying down the method referred to in point (b) of the first subparagraph. Where that method is applied, the net revenue generated during implementation of the operation, resulting from sources of revenue not taken into account in determining the potential net revenue of the operation, shall be deducted from the eligible expenditure of the operation, no later than in the final payment claim submitted by the beneficiary.
4.   The method by which the net revenue is deducted from the expenditure of the operation included in the request for payment submitted to the Commission shall be determined in accordance with national rules.
5.   As an alternative to the application of the methods laid down in paragraph 3, the maximum co-financing rate referred to in Article 60(1) may, at the request of a Member State, be decreased at the moment of adoption of a programme for a priority or measure under which all operations supported under that priority or measure could apply a uniform flat rate in accordance with point (a) of the first subparagraph of paragraph 3. The decrease shall be not less than the amount calculated by multiplying the maximum Union co-financing rate applicable under the Fund-specific rules by the relevant flat rate referred to in point (a) of the first subparagraph of paragraph 3.
Where the method referred to in the first subparagraph is applied, all net revenue generated during implementation, and after completion, of the operation shall be considered to be taken into account by application of the decreased co-financing rate and shall therefore not be deducted subsequently from the eligible expenditure of the operations.
6.   Where it is objectively not possible to determine the revenue in advance based on any of the methods set out in paragraphs 3 or 5, the net revenue generated within three years of the completion of an operation, or by the deadline for the submission of documents for programme closure fixed in the Fund-specific rules, whichever is the earlier, shall be deducted from the expenditure declared to the Commission.
7.   Paragraphs 1 to 6 shall not apply to:
(a)
operations or parts of operations supported solely by the ESF;
(b)
operations whose total eligible cost before application of paragraphs 1 to 6 does not exceed EUR 1 000 000;
(c)
repayable assistance subject to an obligation for full repayment and prizes;
(d)
technical assistance;
(e)
support to or from financial instruments;
(f)
operations for which public support takes the form of lump sums or standard scale unit costs;
(g)
operations implemented under a joint action plan;
(h)
operations for which amounts or rates of support are defined in Annex II to the EAFRD Regulation.
Notwithstanding point (b) of the first subparagraph of this paragraph, where a Member State applies paragraph 5, it may include in the relevant priority or measure operations whose total eligible cost before application of paragraphs 1 to 6 does not exceed EUR 1 000 000.
8.   In addition, paragraphs 1 to 6 shall not apply to operations for which support under the programme constitutes:
(a)
de minimis aid;
(b)
compatible State aid to SMEs, where an aid intensity or an aid amount limit is applied in relation to State aid;
(c)
compatible State aid, where an individual verification of financing needs in accordance with the applicable State aid rules has been carried out.
Notwithstanding the first subparagraph, a managing authority may apply the paragraphs 1 to 6 to operations which fall under points (a) to (c) of the first subparagraph of this paragraph where this is provided for in national rules.
CHAPTER II
Special rules on support from the ESI Funds to PPPs
Article 62
PPPs
The ESI Funds may be used to support PPP operations. Such PPP operations shall comply with applicable law, in particular concerning State aid and public procurement.
Article 63
Beneficiary under PPP operations
1.   In relation to a PPP operation, and by way of derogation from point (10) of Article 2, a beneficiary may be either:
(a)
the public law body initiating the operation; or
(b)
a body governed by private law of a Member State (the "private partner") selected or to be selected for the implementation of the operation.
2.   The public law body initiating the PPP operation may propose that the private partner, to be selected after approval of the operation, be the beneficiary for the purposes of support from the ESI Funds. In that event, the approval decision shall be conditional on the managing authority satisfying itself that the selected private partner fulfils and assumes all the corresponding obligations of a beneficiary under this Regulation.
3.   The private partner selected to implement the operation may be replaced as beneficiary during implementation where this is required under the terms and conditions of the PPP or the financing agreement between the private partner and the financial institution co-financing the operation. In that event the replacement private partner or public law body shall become the beneficiary provided that the managing authority satisfies itself that the replacement partner fulfils and assumes all the corresponding obligations of a beneficiary under this Regulation.
4.   The Commission shall be empowered to adopt delegated acts in accordance with Article 149 laying down additional rules on the replacement of a beneficiary and on the related responsibilities.
5.   The replacement of a beneficiary shall not be considered a change in ownership within the meaning of point (b) of Article 71(1) if that replacement satisfies the applicable conditions set out in paragraph 3 of this Article and in a delegated act adopted pursuant to paragraph 4 of this Article.
Article 64
Support for PPP operations
1.   In the case of a PPP operation where the beneficiary is a public law body, expenditure under a PPP operation which has been incurred and paid by the private partner may, by way of derogation from Article 65(2), be considered as incurred and paid by a beneficiary and included in a request for payment to the Commission provided that the following conditions are met:
(a)
the beneficiary has entered into a PPP agreement with a private partner;
(b)
the managing authority has verified that the expenditure declared by the beneficiary has been paid by the private partner and that the operation complies with applicable Union and national law, the programme and the conditions for support of the operation.
2.   Payments to beneficiaries made in respect of expenditure included in a request for payment in accordance with paragraph 1 shall be paid into an escrow account set up for that purpose in the name of the beneficiary.
3.   The funds paid into the escrow account referred to in paragraph 2 shall be used for payments in accordance with the PPP agreement, including any payments to be made in the event of termination of the PPP agreement.
4.   The Commission shall be empowered to adopt delegated acts in accordance with Article 149 laying down the minimum requirements to be included in PPP agreements which are necessary for the application of the derogation laid down in paragraph 1 of this Article, including provisions related to termination of the PPP agreement and for the purpose of ensuring an adequate audit trail.
CHAPTER III
Eligibility of expenditure and durability
Article 65
Eligibility
1.   The eligibility of expenditure shall be determined on the basis of national rules, except where specific rules are laid down in, or on the basis of, this Regulation or the Fund-specific rules.
2.   Expenditure shall be eligible for a contribution from the ESI Funds if it has been incurred by a beneficiary and paid between the date of submission of the programme to the Commission or from 1 January 2014, whichever is earlier, and 31 December 2023. In addition, expenditure shall only be eligible for a contribution from the EAFRD if the relevant aid is actually paid by the paying agency between 1 January 2014 and 31 December 2023.
3.   By way of derogation from paragraph 2, expenditure under the YEI shall be eligible as of 1 September 2013.
4.   In the case of costs reimbursed pursuant to points (b) and (c) of the first subparagraph of Article 67(1), the actions constituting the basis for reimbursement shall be carried out between 1 January 2014 and 31 December 2023.
5.   By way of derogation from paragraph 4, the starting date in relation to costs reimbursed on the basis of (b) and (c) of the first subparagraph of Article 67(1) for actions under the YEI shall be 1 September 2013.
6.   Operations shall not be selected for support by the ESI Funds where they have been physically completed or fully implemented before the application for funding under the programme is submitted by the beneficiary to the managing authority, irrespective of whether all related payments have been made by the beneficiary.
7.   This Article shall be without prejudice to the rules on eligibility of technical assistance at the initiative of the Commission set out in Article 58.
8.   This paragraph shall apply to operations which generate net revenue during their implementation and to which paragraphs 1 to 6 of Article 61 do not apply.
The eligible expenditure of the operation to be co-financed from the ESI Funds shall be reduced by the net revenue not taken into account at the time of approval of the operation directly generated only during its implementation, not later than at the final payment claim submitted by the beneficiary. Where not all the costs are eligible for co-financing, the net revenue shall be allocated pro rata to the eligible and non-eligible parts of the cost.
This paragraph shall not apply to:
(a)
technical assistance;
(b)
financial instruments;
(c)
repayable assistance subject to an obligation for full repayment;
(d)
prizes;
(e)
operations subject to the State aid rules;
(f)
operations for which public support takes the form of lump sums or standard scale unit costs provided that the net revenue has been taken into account ex ante;
(g)
operations implemented under a joint action plan provided that the net revenue has been taken into account ex ante;
(h)
operations for which amounts or rates of support are defined in Annex II to the EAFRD Regulation; or
(i)
operations for which the total eligible cost does not exceed EUR 50 000.
For the purposes of this Article and Article 61, any payment received by the beneficiary arising from contractual penalties as a result of a breach of contract between the beneficiary and a third party or third parties or that has occurred as a result of the withdrawal of an offer by a third party chosen under public procurement rules (the 'deposit') shall not be considered as revenue and shall not be deducted from the eligible expenditure of the operation.
9.   Expenditure that becomes eligible as a result of an amendment to a programme shall only be eligible from the date of submission to the Commission of the request for amendment or, in the event of application of Article 96(11), from the date of entry into force of the decision amending the programme.
The Fund-specific rules for the EMFF may derogate from the first subparagraph.
10.   By way of derogation from paragraph 9, specific provisions on the starting date of eligibility may be established in the EAFRD Regulation.
11.   An operation may receive support from one or more ESI Funds or from one or more programmes and from other Union instruments, provided that the expenditure item included in a request for payment for reimbursement by one of the ESI Funds does not receive support from another Fund or Union instrument, or support from the same Fund under another programme.
Article 66
Forms of support
The ESI Funds shall be used to provide support in the form of grants, prizes, repayable assistance and financial instruments, or a combination thereof.
In the case of repayable assistance, the support repaid to the body that provided it, or to another competent authority of the Member State, shall be kept in a separate account or separated with accounting codes and reused for the same purpose or in accordance with the objectives of the programme.
Article 67
Forms of grants and repayable assistance
1.   Grants and repayable assistance may take any of the following forms:
(a)
reimbursement of eligible costs actually incurred and paid, together with, where applicable, contributions in kind and depreciation;
(b)
standard scales of unit costs;
(c)
lump sums not exceeding EUR 100 000 of public contribution;
(d)
flat-rate financing, determined by the application of a percentage to one or more defined categories of costs.
Fund-specific rules may limit the forms of grants or repayable assistance applicable to certain operations.
2.   By way of derogation from paragraph 1, additional forms of grants and methods of calculation may be established in the EMFF Regulation.
3.   The options referred to in paragraph 1 may be combined only where each option covers different categories of costs or where they are used for different projects forming a part of an operation or for successive phases of an operation.
4.   Where an operation or a project forming a part of an operation is implemented exclusively through the public procurement of works, goods or services, only point (a) of the first subparagraph of paragraph 1 shall apply. Where the public procurement within an operation or project forming part of an operation is limited to certain categories of costs, all the options referred to in paragraph 1 may be applied.
5.   The amounts referred to in points (b), (c) and (d) of the first subparagraph of paragraph 1 shall be established in one of the following ways:
(a)
a fair, equitable and verifiable calculation method based on:
(i)
statistical data or other objective information;
(ii)
the verified historical data of individual beneficiaries; or
(iii)
the application of the usual cost accounting practices of individual beneficiaries;
(b)
in accordance with the rules for application of corresponding scales of unit costs, lump sums and flat rates applicable in Union policies for a similar type of operation and beneficiary;
(c)
in accordance with the rules for application of corresponding scales of unit costs, lump sums and flat rates applied under schemes for grants funded entirely by the Member State for a similar type of operation and beneficiary;
(d)
rates established by this Regulation or the Fund-specific rules;
(e)
specific methods for determining amounts established in accordance with the Fund-specific rules.
6.   The document setting out the conditions for support for each operation shall set out the method to be applied for determining the costs of the operation and the conditions for payment of the grant.
Article 68
Flat rate financing for indirect costs and staff costs concerning grants and repayable assistance
1.   Where the implementation of an operation gives rise to indirect costs, they may be calculated at a flat rate in one of the following ways:
(a)
a flat rate of up to 25 % of eligible direct costs, provided that the rate is calculated on the basis of a fair, equitable and verifiable calculation method or a method applied under schemes for grants funded entirely by the Member State for a similar type of operation and beneficiary;
(b)
a flat rate of up to 15 % of eligible direct staff costs without there being a requirement for the Member State to perform a calculation to determine the applicable rate;
(c)
a flat rate applied to eligible direct costs based on existing methods and corresponding rates, applicable in Union policies for a similar type of operation and beneficiary.
The Commission shall be empowered to adopt delegated acts in accordance with Article 149 concerning the definition of the flat rate and the related methods referred to in point (c) of the first subparagraph of this paragraph.
2.   For the purposes of determining staff costs relating to the implementation of an operation, the hourly rate applicable may be calculated by dividing the latest documented annual gross employment costs by 1 720 hours.
Article 69
Specific eligibility rules for grants and repayable assistance
1.   Contributions in kind in the form of provision of works, goods, services, land and real estate for which no cash payment supported by invoices, or documents of equivalent probative value, has been made, may be eligible on condition that the eligibility rules of the ESI Funds and the programme so provide and that all the following criteria are fulfilled:
(a)
the public support paid to the operation which includes contributions in kind does not exceed the total eligible expenditure, excluding contributions in kind, at the end of the operation;
(b)
the value attributed to contributions in kind does not exceed the costs generally accepted on the market in question;
(c)
the value and the delivery of the contribution can be independently assessed and verified;
(d)
in the case of provision of land or real estate, a cash payment, for the purposes of a lease agreement of a nominal amount per annum not exceeding a single unit of the currency of the Member State, may be made;
(e)
in the case of contributions in kind in the form of unpaid work, the value of that work is determined by taking into account the verified time spent and the rate of remuneration for equivalent work.
The value of the land or real estate referred to in point (d) of the first subparagraph of this paragraph shall be certified by an independent qualified expert or duly authorised official body and shall not exceed the limit laid down in point (b) of paragraph 3.
2.   Depreciation costs may be considered as eligible where the following conditions are fulfilled:
(a)
the eligibility rules of the programme allow for it;
(b)
the amount of the expenditure is duly justified by supporting documents having equivalent probative value to invoices for eligible costs where reimbursed in the form referred to in point (a) of the first subparagraph of Article 67(1);
(c)
the costs relate exclusively to the period of support for the operation;
(d)
public grants have not contributed towards the acquisition of the depreciated assets.
3.   The following costs shall not be eligible for a contribution from the ESI Funds and from the amount of support transferred from the Cohesion Fund to the CEF as referred to in Article 92(6):
(a)
interest on debt, except in relation to grants given in the form of an interest rate subsidy or guarantee fee subsidy;
(b)
the purchase of land not built on and land built on in the amount exceeding 10 % of the total eligible expenditure for the operation concerned. For derelict sites and for those formerly in industrial use which comprise buildings, that limit shall be increased to 15 %. In exceptional and duly justified cases, the limit may be raised above the respective aforementioned percentages for operations concerning environmental conservation;
(c)
value added tax except where it is non-recoverable under national VAT legislation.
Article 70
Eligibility of operations depending on location
1.   Operations supported by the ESI Funds, subject to the derogations referred to in paragraphs 2 and 3, and the Fund-specific rules, shall be located in the programme area.
2.   The managing authority may accept that an operation is implemented outside the programme area but within the Union, provided that all the following conditions are satisfied:
(a)
the operation is for the benefit of the programme area;
(b)
the total amount allocated under the programme to operations located outside the programme area does not exceed 15 % of the support from the ERDF, Cohesion Fund and EMFF at the level of the priority, or 5 % of the support from the EAFRD at the level of the programme;
(c)
the monitoring committee has given its agreement to the operation or types of operations concerned;
(d)
the obligations of the authorities for the programme in relation to management, control and audit concerning the operation are fulfilled by the authorities responsible for the programme under which that operation is supported or they enter into agreements with authorities in the area in which the operation is implemented.
3.   For operations concerning technical assistance or promotional activities, expenditure may be incurred outside the Union provided that the conditions set out in point (a) of paragraph 2 and the obligations in relation to management, control and audit concerning the operation are fulfilled.
4.   Paragraphs 1 to 3 shall not apply to programmes under the European territorial cooperation goal and paragraphs 2 and 3 shall not apply to operations supported by the ESF.
Article 71
Durability of operations
1.   An operation comprising investment in infrastructure or productive investment shall repay the contribution from the ESI Funds if within five years of the final payment to the beneficiary or within the period of time set out in State aid rules, where applicable, it is subject to any of the following:
(a)
a cessation or relocation of a productive activity outside the programme area;
(b)
a change in ownership of an item of infrastructure which gives to a firm or a public body an undue advantage;
(c)
a substantial change affecting its nature, objectives or implementation conditions which would result in undermining its original objectives.
Sums unduly paid in respect of the operation shall be recovered by the Member State in proportion to the period for which the requirements have not been fulfilled.
Member States may reduce the time limit set out in the first subparagraph to three years in cases concerning the maintenance of investments or jobs created by SMEs.
2.   An operation comprising investment in infrastructure or productive investment shall repay the contribution from the ESI Funds if within 10 years of the final payment to the beneficiary the productive activity is subject to relocation outside the Union, except where the beneficiary is an SME. Where the contribution from the ESI Funds takes the form of State aid, the period of 10 years shall be replaced by the deadline applicable under State aid rules.
3.   Operations supported by the ESF and operations supported by the other ESI Funds that are not investments in infrastructure or productive investments shall repay the contribution from the Fund only where they are subject to an obligation for maintenance of investment under the applicable State aid rules and where they undergo a cessation or relocation of a productive activity within the period laid down in those rules.
4.   Paragraphs 1, 2 and 3 shall not apply to contributions to or by financial instruments or to any operation which undergoes cessation of a productive activity due to a non-fraudulent bankruptcy.
5.   Paragraphs 1, 2 and 3 shall not apply to natural persons who are beneficiaries of investment support and, after the completion of the investment operation, become eligible for and receive support under Regulation (EU) No 1309/2013 of the European Parliament and of the Council where the investment concerned is directly linked to the type of activity identified as eligible for support from the European Globalisation Adjustment Fund.
TITLE VIII
MANAGEMENT AND CONTROL
CHAPTER I
Management and control systems
Article 72
General principles of management and control systems
Management and control systems shall, in accordance with Article 4(8), provide for:
(a)
a description of the functions of each body involved in management and control, and the allocation of functions within each body;
(b)
compliance with the principle of separation of functions between and within such bodies;
(c)
procedures for ensuring the correctness and regularity of expenditure declared;
(d)
computerised systems for accounting, for the storage and transmission of financial data and data on indicators, for monitoring and for reporting;
(e)
systems for reporting and monitoring where the body responsible entrusts execution of tasks to another body;
(f)
arrangements for auditing the functioning of the management and control systems;
(g)
systems and procedures to ensure an adequate audit trail;
(h)
the prevention, detection and correction of irregularities, including fraud, and the recovery of amounts unduly paid, together with any interest on late payments.
Article 73
Responsibilities under shared management
In accordance with the principle of shared management, Member States and the Commission shall be responsible for the management and control of programmes in accordance with their respective responsibilities laid down in this Regulation and in the Fund-specific rules.
Article 74
Responsibilities of Member States
1.   Member States shall fulfil the management, control and audit obligations, and assume the resulting responsibilities, which are laid down in the rules on shared management set out in the Financial Regulation and the Fund-specific rules.
2.   Member States shall ensure that their management and control systems for programmes are set up in accordance with the Fund-specific rules and that those systems function effectively.
3.   Member States shall ensure that effective arrangements for the examination of complaints concerning the ESI Funds are in place. The scope, rules and procedures concerning such arrangements shall be the responsibility of Member States in accordance with their institutional and legal framework. Member States shall, upon request by the Commission, examine complaints submitted to the Commission falling within the scope of their arrangements. Member States shall inform the Commission, upon request, of the results of those examinations.
4.   All official exchanges of information between the Member State and the Commission shall be carried out using an electronic data exchange system. The Commission shall adopt implementing acts establishing the terms and conditions with which that electronic data exchange system is to comply. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 150(3).
CHAPTER II
Commission powers and responsibilities
Article 75
Commission powers and responsibilities
1.   The Commission shall satisfy itself, on the basis of available information, including information on the designation of bodies responsible for the management and control, the documents provided each year, in accordance with Article 59(5) of the Financial Regulation, by those designated bodies, control reports, annual implementation reports and audits carried out by national and Union bodies, that the Member States have set up management and control systems that comply with this Regulation and the Fund-specific rules and that those systems function effectively during the implementation of programmes.
2.   Commission officials or authorised Commission representatives may carry out on-the-spot audits or checks subject to giving at least 12 working days notice to the competent national authority, except in urgent cases. The Commission shall respect the principle of proportionality by taking into account the need to avoid unjustified duplication of audits or checks carried out by Member States, the level of risk to the budget of the Union and the need to minimise the administrative burden on beneficiaries in accordance with the Fund-specific rules. The scope of such audits or checks may include, in particular, verification of the effective functioning of management and control systems in a programme or a part thereof, in operations and assessment of the sound financial management of operations or programmes. Officials or authorised representatives of the Member State may take part in such audits or checks.
Commission officials or authorised Commission representatives, duly empowered to carry out on-the-spot audits or checks, shall have access to all necessary records, documents and metadata, irrespective of the medium in which they are stored, relating to operations supported by the ESI Funds or to management and control systems. Member States shall provide copies of such records, documents and metadata to the Commission upon request.
The powers set out in this paragraph shall not affect the application of national provisions which reserve certain acts for agents specifically designated by national legislation. Commission officials and authorised representatives shall not take part, inter alia, in home visits or the formal questioning of persons within the framework of national legislation. However, such officials and representatives shall have access to the information thus obtained without prejudice to the competences of national courts and in full respect of the fundamental rights of the legal subjects concerned.
3.   The Commission may require a Member State to take the actions necessary to ensure the effective functioning of their management and control systems or the correctness of expenditure in accordance with the Fund-specific rules.
TITLE IX
FINANCIAL MANAGEMENT, EXAMINATION AND ACCEPTANCE OF ACCOUNTS AND FINANCIAL CORRECTIONS, DECOMMITMENT
CHAPTER I
Financial management
Article 76
Budget commitments
The budget commitments of the Union in respect of each programme shall be made in annual instalments for each Fund during the period between 1 January 2014 and 31 December 2020. The budget commitments relating to the performance reserve in each programme shall be made separately from the remaining allocation to the programme.
The decision of the Commission adopting a programme shall constitute a financing decision within the meaning of Article 84 of the Financial Regulation and once notified to the Member State concerned, a legal commitment within the meaning of that Regulation.
For each programme, the budget commitments for the first instalment shall follow the adoption of the programme by the Commission.
The budget commitments for subsequent instalments shall be made by the Commission before 1 May of each year, on the basis of the decision referred to in the second paragraph of this Article, except where Article 16 of the Financial Regulation applies.
Following application of the performance framework in accordance with Article 22, where priorities have not achieved their milestones, the Commission shall where necessary decommit the corresponding appropriations committed to the programmes concerned as part of the performance reserve and shall make them available again for the programmes for which the allocation is increased as a result of an amendment approved by the Commission in accordance with Article 22(5).
Article 77
Common rules for payments
1.   Payments by the Commission of the contribution from the ESI Funds to each programme shall be made in accordance with budget appropriations and subject to available funding. Each payment shall be posted to the earliest open budget commitment of the Fund concerned.
2.   Payments related to the commitments of the performance reserve shall not be made prior to the definitive allocation of the performance reserve, in accordance with Article 22(3) and (4).
3.   Payments shall take the form of pre-financing, interim payments and payment of the final balance.
4.   For forms of support under points (b), (c) and (d) of the first subparagraph of Article 67(1) and under Articles 68 and 69, costs calculated on the applicable basis shall be regarded as eligible expenditure.
Article 78
Common rules for calculating interim payments, and payment of the final balance
The Fund-specific rules shall lay down rules for the calculation of the amount reimbursed as interim payments, and of the final balance. That amount shall be a function of the specific co-financing rate applicable to the eligible expenditure.
Article 79
Requests for payment
1.   The specific procedure and information to be submitted for requests for payment in relation to each ESI Fund shall be laid down in the Fund-specific rules.
2.   The request for payment to be submitted to the Commission shall provide all the information necessary for the Commission to produce accounts in accordance with Article 68(3) of the Financial Regulation.
Article 80
Use of the euro
Amounts set out in programmes submitted by Member States, forecasts of expenditure, statements of expenditure, requests for payment, accounts and expenditure mentioned in the annual and final implementation reports shall be denominated in euro.
Article 81
Payment of initial pre-financing
1.   Following the Commission decision adopting the programme, an initial pre-financing amount for the whole programming period shall be paid by the Commission. The initial pre-financing amount shall be paid in instalments according to budgetary needs. The level of the instalments shall be defined in the Fund-specific rules.
2.   Initial pre-financing shall be used only for payments to beneficiaries in the implementation of the programme. It shall be made available without delay to the body responsible for that purpose.
Article 82
Clearance of initial pre-financing
The amount paid as initial pre-financing shall be totally cleared from the Commission accounts not later than when the programme is closed.
Article 83
Interruption of the payment deadline
1.   The payment deadline for an interim payment claim may be interrupted by the authorising officer by delegation within the meaning of the Financial Regulation for a maximum period of six months if:
(a)
following information provided by a national or Union audit body, there is clear evidence to suggest a significant deficiency in the functioning of the management and control system;
(b)
the authorising officer by delegation has to carry out additional verifications following information that has come to that officer's attention alerting him or her that expenditure in a request for payment is linked to an irregularity having serious financial consequences;
(c)
there is a failure to submit one of the documents required under Article 59(5) of the Financial Regulation.
The Member State may agree to an extension of the interruption period for another three months.
The Fund-specific rules for the EMFF may lay down specific bases for interruption of payments linked to non-compliance with rules applicable under the Common Fisheries Policy, which shall be proportionate, having regard to the nature, gravity, duration and recurrence of the non-compliance.
2.   The authorising officer by delegation shall limit the interruption to the part of the expenditure covered by the payment claim affected by the elements referred to in the first subparagraph of paragraph 1, unless it is not possible to identify the part of the expenditure affected. The authorising officer by delegation shall inform the Member State and the managing authority in writing immediately of the reason for interruption and shall ask them to remedy the situation. The interruption shall be ended by the authorising officer by delegation as soon as the necessary measures have been taken.
CHAPTER II
Examination and acceptance of accounts
Article 84
Deadline for the examination and acceptance of accounts by the Commission
By 31 May of the year following the end of the accounting period, the Commission shall, in accordance with Article 59(6) of the Financial Regulation, apply procedures for the examination and acceptance of the accounts and inform the Member State as to whether it accepts that the accounts are complete, accurate and true in accordance with Fund-specific rules.
CHAPTER III
Financial corrections
Article 85
Financial corrections by the Commission
1.   The Commission shall make financial corrections by cancelling all or part of the Union contribution to a programme and effecting recovery from the Member State, in order to exclude from Union financing expenditure which is in breach of applicable law.
2.   A breach of applicable law shall lead to a financial correction only in relation to expenditure which has been declared to the Commission and where one of the following conditions is met:
(a)
the breach has affected the selection of an operation by the body responsible for support from the ESI Funds or in cases where, due to the nature of the breach, it is not possible to establish that impact but there is a substantiated risk that the breach has had such an effect;
(b)
the breach has affected the amount of expenditure declared for reimbursement by the budget of the Union or in cases where, due to the nature of the breach, it is not possible to quantify its financial impact but there is a substantiated risk that the breach has had such an effect.
3.   When deciding on a financial correction under paragraph 1, the Commission shall respect the principle of proportionality by taking account of the nature and gravity of the breach of applicable law and its financial implications for the budget of the Union. The Commission shall keep the European Parliament informed of decisions taken to apply financial corrections.
4.   The criteria and the procedures for applying financial corrections shall be laid down in the Fund-specific rules.
CHAPTER IV
Decommitment
Article 86
Principles
1.   All programmes shall be submitted to a decommitment procedure established on the basis that amounts linked to a commitment which are not covered by pre-financing or by a request for payment within a defined period, including any request for payment for which all or part is subject to an interruption of the payment deadline or a suspension of payments, shall be decommitted.
2.   The commitment related to the last year of the period shall be decommitted in accordance with the rules to be followed for the closure of the programmes.
3.   The Fund-specific rules shall specify the precise application of the decommitment rule for each ESI Fund.
4.   The part of commitments still open shall be decommitted if any of the documents required for the closure have not been submitted to the Commission by the deadlines established in the Fund-specific rules.
5.   The budgetary commitments in respect of the performance reserve shall be subject only to the decommitment procedure set out in paragraph 4.
Article 87
Exception to the decommitment
1.   The amount concerned by decommitment shall be reduced by the amounts equivalent to that part of the budget commitment for which:
(a)
the operations are suspended by a legal proceeding or by an administrative appeal having suspensory effect; or
(b)
it has not been possible to make a request for payment for reasons of force majeure seriously affecting implementation of all or part of the programme.
The national authorities claiming force majeure under point (b) of the first subparagraph shall demonstrate the direct consequences of the force majeure on the implementation of all or part of the programme.
For the purpose of points (a) and (b) of the first subparagraph, the reduction may be requested once, if the suspension or force majeure lasted no longer than one year, or a number of times that corresponds to the duration of the force majeure or the number of years between the date of the legal or administrative decision suspending the implementation of the operation and the date of the final legal or administrative decision.
2.   By 31 January, the Member State shall send to the Commission information on the exceptions referred to in points (a) and (b) of the first subparagraph of paragraph 1 for the amount to be declared by the end of the preceding year.
Article 88
Procedure
1.   The Commission shall inform the Member State and the managing authority in good time whenever there is a risk of application of the decommitment rule under Article 86.
2.   On the basis of the information it has received as of 31 January, the Commission shall inform the Member State and the managing authority of the amount of the decommitment resulting from that information.
3.   The Member State shall have two months to agree to the amount to be decommitted or to submit its observations.
4.   By 30 June, the Member State shall submit to the Commission a revised financing plan reflecting, for the financial year concerned, the reduced amount of support over one or more priorities of the programme taking into account the allocation by Fund and by category of region, where appropriate. Failing such submission, the Commission shall revise the financing plan by reducing the contribution from the ESI Funds for the financial year concerned. That reduction shall be allocated to each priority proportionately.
5.   The Commission shall amend the decision adopting the programme, by means of implementing acts, not later than 30 September.
PART THREE
GENERAL PROVISIONS APPLICABLE TO THE ERDF, THE ESF AND THE COHESION FUND
TITLE I
OBJECTIVES AND FINANCIAL FRAMEWORK
CHAPTER I
Mission, goals and geographical coverage of support
Article 89
Mission and goals
1.   The Funds shall contribute to developing and pursuing the actions of the Union leading to strengthening of its economic, social and territorial cohesion in accordance with Article 174 TFEU.
The actions supported by the Funds shall also contribute to the delivery of the Union strategy for smart, sustainable and inclusive growth.
2.   For the purpose of the mission referred to in paragraph 1, the following goals shall be pursued:
(a)
Investment for growth and jobs in Member States and regions, to be supported by the Funds; and
(b)
European territorial cooperation, to be supported by the ERDF.
Article 90
Investment for growth and jobs goal
1.   The Structural Funds shall support the Investment for growth and jobs goal in all regions corresponding to level 2 of the common classification of territorial units for statistics ('NUTS level 2 regions') established by Regulation (EC) No 1059/2003 amended by Regulation (EC) No 105/2007.
2.   Resources for the Investment for growth and jobs goal shall be allocated among the following three categories of NUTS level 2 regions:
(a)
less developed regions, whose GDP per capita is less than 75 % of the average GDP of the EU-27;
(b)
transition regions, whose GDP per capita is between 75 % and 90 % of the average GDP of the EU-27;
(c)
more developed regions, whose GDP per capita is above 90 % of the average GDP of the EU-27.
The classification of regions under one of the three categories of regions shall be determined on the basis of how the GDP per capita of each region, measured in purchasing power parities (PPS) and calculated on the basis of Union figures for the period 2007 - 2009, relates to the average GDP of the EU-27 for the same reference period.
3.   The Cohesion Fund shall support those Member States whose GNI per capita, measured in PPS and calculated on the basis of Union figures for the period 2008 - 2010, is less than 90 % of the average GNI per capita of the EU-27 for the same reference period.
The Member States eligible for funding from the Cohesion Fund in 2013, but whose nominal GNI per capita exceeds 90 % of the average GNI per capita of the EU-27 as calculated under the first subparagraph shall receive support from the Cohesion Fund on a transitional and specific basis.
4.   Immediately following the entry into force of this Regulation, the Commission shall adopt a decision, by means of an implementing act, setting out the list of regions fulfilling the criteria of the three categories of regions referred to in paragraph 2 and of Member States fulfilling the criteria of paragraph 3. That list shall be valid from 1 January 2014 to 31 December 2020.
5.   In 2016, the Commission shall review the eligibility of Member States for support from the Cohesion Fund on the basis of Union GNI figures for the period 2012 - 2014 for the EU-27. Those Member States whose nominal GNI per capita falls below 90 % of the average GNI per capita of the EU-27 shall become newly eligible for support from the Cohesion Fund and those Member States which were eligible for the Cohesion Fund and whose nominal GNI per capita exceeds 90 %, shall lose their eligibility and shall receive support from the Cohesion Fund on a transitional and specific basis.
CHAPTER II
Financial framework
Article 91
Resources for economic, social and territorial cohesion
1.   The resources for economic, social and territorial cohesion available for budgetary commitment for the period 2014 - 2020 shall be EUR 325 145 694 739 in 2011 prices, in accordance with the annual breakdown set out in Annex VI, of which EUR 322 145 694 739 represents the global resources allocated to the ERDF, the ESF and the Cohesion Fund and EUR 3 000 000 000 represents a specific allocation for the YEI. For the purposes of programming and subsequent inclusion in the budget of the Union, the amount of resources for economic, social and territorial cohesion shall be indexed at 2 % per year.
2.   The Commission shall adopt a decision, by means of implementing acts, setting out the annual breakdown of the global resources per Member State under the Investment for growth and jobs goal and the European territorial cooperation goal, and the annual breakdown of the resources from the specific allocation for the YEI per Member State together with the list of eligible regions in accordance with the criteria and methodology set out in Annexes VII and VIII respectively, without prejudice to paragraph 3 of this Article or to Article 92(8).
3.   0,35 % of the global resources after the deduction of the support to the CEF referred to in Article 92(6), and to the aid for the most deprived referred to in Article 92(7) shall be allocated to technical assistance at the initiative of the Commission.
Article 92
Resources for the Investment for growth and jobs goal and for the European territorial cooperation goal
1.   Resources for the Investment for growth and jobs goal shall amount to 96,33 % of the global resources (i.e., a total of EUR 313 197 435 409) and shall be allocated as follows:
(a)
52,45 % (i.e., a total of EUR 164 279 015 916) for less developed regions;
(b)
10,24 % (i.e., a total of EUR 32 084 931 311) for transition regions;
(c)
15,67 % (i.e., a total of EUR 49 084 308 755) for more developed regions;
(d)
21,19 % (i.e., a total of EUR 66 362 384 703) for Member States supported by the Cohesion Fund;
(e)
0,44 % (i.e., a total of EUR 1 386 794 724) as additional funding for the outermost regions identified in Article 349 TFEU and the NUTS level 2 regions fulfilling the criteria laid down in Article 2 of Protocol No 6 to the 1994 Act of Accession.
2.   In addition to the amounts set out in Article 91 and paragraph 1 of this Article, for the years 2014 and 2015, a further amount of EUR 94 200 000 and of EUR 92 400 000 respectively shall be made available as set out in the "Additional adjustments" under Annex VII. Those amounts shall be identified in the decision of the Commission referred to in Article 91(2).
3.   In 2016, the Commission shall, in its technical adjustment for the year 2017 in accordance with Articles 4 and 5 of Regulation (EU, Euratom) No 1311/2013, review the total allocations under the Investment for growth and jobs goal of each Member State for 2017-2020, applying the allocation method set out in paragraphs 1 to 16 of Annex VII on the basis of the most recent statistics available and of the comparison, for the capped Member States, between the cumulated national GDP observed for the years 2014-2015 and the cumulated national GDP for the same period estimated in 2012 in accordance with paragraph 10 of Annex VII. Where there is a cumulative divergence of more than +/-5 % between the revised allocations and the total allocations, the total allocations shall be adjusted correspondingly. In accordance with Article 5 of Regulation (EU, Euratom) No 1311/2013, adjustments shall be spread in equal proportions over the years 2017-2020 and the corresponding ceilings of the financial framework shall be modified accordingly. The total net effect of the adjustments, whether positive or negative, shall not exceed EUR 4 000 000 000. Following the technical adjustment, the Commission, shall adopt a decision, by means of implementing acts, setting out a revised annual breakdown of the global resources for each Member State.
4.   In order to ensure that sufficient investment is targeted at youth employment, labour mobility, knowledge, social inclusion and combating poverty, the share of Structural Funds resources available for programming for operational programmes, under the Investment for growth and jobs goal allocated to the ESF in each Member State, shall not be lower than the corresponding ESF share for that Member State laid down in the operational programmes for the Convergence and Regional competitiveness and employment objectives for the 2007-2013 programming period. To that share shall be added an additional amount for each Member State determined in accordance with the method set out in Annex IX in order to ensure that the share of the ESF as a percentage of total combined resources for the Funds at Union level, excluding the support from the Cohesion Fund for transport infrastructure under the CEF referred to in paragraph 6 and support from the Structural Funds for aid for the most deprived referred to in paragraph 7, in Member States is not less than 23,1 %. For the purposes of this paragraph, investment provided from the ESF to the YEI shall be considered to be part of the share of Structural Funds allocated to the ESF.
5.   Resources for the YEI shall amount to EUR 3 000 000 000 from the specific allocation for the YEI and at least EUR 3 000 000 000 from ESF targeted investment.
6.   The amount of support from the Cohesion Fund to be transferred to the CEF shall be EUR 10 000 000 000. It shall be spent for transport infrastructure projects in line with Regulation (EU) No 1316/2013 exclusively in Member States eligible for funding from the Cohesion Fund.
The Commission shall adopt a decision, by means of an implementing act, setting out the amount to be transferred from each Member State's Cohesion Fund allocation to the CEF, which amount shall be determined on a pro rata basis for the whole period. The Cohesion Fund allocation of each Member State shall be reduced accordingly.
The annual appropriations corresponding to the support from the Cohesion Fund referred to in the first subparagraph shall be entered in the relevant budget lines of the CEF as of the 2014 budgetary exercise.
The amount transferred from the Cohesion Fund to the CEF, referred to in the first subparagraph, shall be implemented by launching specific calls for projects implementing the core networks or for projects and horizontal activities identified in Part I of Annex I to Regulation (EU) No 1316/2013.
Rules applicable for the transport sector under Regulation (EU) No 1316/2013 shall apply to the specific calls referred to in the fourth subparagraph. Until 31 December 2016, the selection of projects eligible for financing shall respect the national allocations under the Cohesion Fund. As of 1 January 2017, resources transferred to the CEF which have not been committed to a transport infrastructure project shall be made available to all Member States eligible for funding from the Cohesion Fund to finance transport infrastructure projects in accordance with Regulation (EU) No 1316/2013.
In order to support Member States eligible for funding from the Cohesion Fund, which may experience difficulties in designing projects that are of a sufficient maturity, quality, or both, and which have sufficient added value for the Union, particular attention shall be given to programme support actions aimed at strengthening institutional capacity and the efficiency of public administrations and public services in relation to the development and implementation of projects listed in Part I of Annex I to the Regulation (EU) No 1316/2013. To ensure the highest possible absorption of the transferred funds in all Member States eligible for funding from the Cohesion fund, the Commission may organise additional calls.
7.   The support from the Structural Funds for aid for the most deprived under the Investment for Growth and Jobs goal shall be not less than EUR 2 500 000 000 and may be increased by up to EUR 1 000 000 000 by additional support decided on a voluntary basis by Member States.
The Commission shall adopt a decision, by means of an implementing act, setting out the amount to be transferred from each Member State's Structural Funds allocation to aid for the most deprived for the whole period. The Structural Funds allocation of each Member State shall be reduced accordingly, on the basis of a pro-rata reduction by category of region.
The annual appropriations corresponding to the support from the Structural Funds referred to in the first subparagraph shall be entered in the relevant budget lines of the aid for the most deprived instrument with the 2014 budgetary exercise.
8.   EUR 330 000 000 of the Structural Funds resources for the Investment for growth and jobs goal shall be allocated to innovative actions under direct or indirect management by the Commission in the area of sustainable urban development.
9.   Resources for the European territorial cooperation goal shall amount to 2,75 % of the global resources available for budgetary commitment from the Funds for the period 2014-2020 (i.e., a total of EUR 8 948 259 330).
10.   For the purposes of this Article, Articles 18, 91, 93, 95, 99, 120, Annex I and Annex X of this Regulation, Article 4 of the ERDF Regulation, Article 4 and Articles 16 to 23 of the ESF Regulation, Article 3(3) of the ETC Regulation, the outermost region of Mayotte shall be considered to be a NUTS level 2 region falling into the category of less developed regions. For the purposes of Article 3(1) and (2) of the ETC Regulation, the regions of Mayotte and Saint Martin shall be considered to be NUTS level 3 regions.
Article 93
Non-transferability of resources between categories of regions
1.   The total appropriations allocated to each Member State in respect of less developed regions, transition regions and more developed regions shall not be transferable between those categories of regions.
2.   By way of derogation from paragraph 1, the Commission may accept, in duly justified circumstances which are linked to the implementation of one or more thematic objectives, a proposal by a Member State in its first submission of the Partnership Agreement or, in duly justified circumstances, at the time of allocation of the performance reserve, or in a major revision of the Partnership Agreement, to transfer up to 3 % of the total appropriation for a category of regions to other categories of regions.
Article 94
Non-transferability of resources between goals
1.   The total appropriations allocated to each Member State in respect of the Investment for growth and jobs goal and the European territorial cooperation goal shall not be transferable between those goals.
2.   By way of derogation from paragraph 1, the Commission may in order to uphold the effective contribution of the Funds to the missions referred to in Article 89(1), in duly justified circumstances, and subject to the condition laid down in paragraph 3, accept by means of an implementing act a proposal by a Member State in its first submission of the Partnership Agreement to transfer a part of its appropriations for the European territorial cooperation goal to the Investment for growth and jobs goal.
3.   The share of the European territorial cooperation goal in the Member State making the proposal referred to in paragraph 2 shall be not less than 35 % of the total allocated to that Member State in respect of the Investment for growth and jobs goal and the European territorial cooperation goal, and after transfer shall be not less than 25 % of that total.
Article 95
Additionality
1.   For the purposes of this Article and Annex X, the following definitions apply:
(1)
'gross fixed capital formation' means all the resident producers' acquisitions, less disposals, of fixed assets during a given period and certain additions to the value of non-produced assets realised by the productive activity of producer or institutional units, as defined in Council Regulation (EC) No 2223/96 
(
37
)
;
(2)
'fixed assets' means all tangible or intangible assets produced as outputs from processes of production that are themselves used repeatedly, or continuously, in processes of production for more than one year;
(3)
'general government' means the totality of institutional units which, in addition to fulfilling their political responsibilities and their role of economic regulation, produce principally non-market services (possibly goods) for individual or collective consumption and redistribute income and wealth;
(4)
'public or equivalent structural expenditure' means the gross fixed capital formation of the general government.
2.   Support from the Funds for the Investment for growth and jobs goal shall not replace public or equivalent structural expenditure by a Member State.
3.   Member States shall maintain for the period 2014-2020 a level of public or equivalent structural expenditure on average per year at least equal to the reference level set in the Partnership Agreement.
In setting the reference level referred to in the first subparagraph, the Commission and the Member States shall take into account the general macroeconomic conditions and specific or exceptional circumstances, such as privatisations, an exceptional level of public or equivalent structural expenditure by a Member State in the 2007-2013 programming period and the evolution of other public investment indicators. They shall also take into account changes in the national allocations from the Funds as compared to the years 2007-2013.
4.   Verification of whether the level of public or equivalent structural expenditure under the Investment for growth and jobs goal has been maintained for the period shall only take place in those Member States in which less developed regions cover at least 15 % of the total population.
In those Member States in which less developed regions cover at least 65 % of the total population, the verification shall take place at national level.
In those Member States in which less developed regions cover more than 15 % and less than 65 % of the total population, the verification shall take place at regional level. For that purpose, those Member States shall provide to the Commission information about the expenditure in the less developed regions at each stage of the verification process.
5.   The verification of whether the level of public or equivalent structural expenditure under the Investment for growth and jobs goal has been maintained shall take place at the time of submission of the Partnership Agreement (the "ex ante verification"), in 2018 (the "mid-term verification"), and in 2022 (the "ex post verification").
The detailed rules relating to the verification of additionality are set out in point 2 of Annex X.
6.   If it is established by the Commission in the ex post verification that a Member State has not maintained the reference level of public or equivalent structural expenditure under the Investment for growth and jobs goal set out in the Partnership Agreement and as set out in Annex X, the Commission may, in relation to the degree of non-compliance, carry out a financial correction by adoption of a decision by means of implementing act. In determining whether to carry out a financial correction the Commission shall take into account whether the economic situation of the Member State has significantly changed since the mid-term verification. The detailed rules relating to financial correction rates are set out in point 3 of Annex X.
7.   Paragraphs 1 to 6 shall not apply to programmes under the European territorial cooperation goal.
TITLE II
PROGRAMMING
CHAPTER I
General provisions on the Funds
Article 96
Content, adoption and amendment of operational programmes under the Investment for growth and jobs goal
1.   An operational programme shall consist of priority axes. A priority axis shall concern one Fund and one category of region, except in the case of the Cohesion Fund, and shall correspond, without prejudice to Article 59, to a thematic objective and comprise one or more of the investment priorities of that thematic objective, in accordance with the Fund-specific rules. Where appropriate and in order to increase its impact and effectiveness through a thematically coherent integrated approach, a priority axis may:
(a)
concern more than one category of region;
(b)
combine one or more complementary investment priorities from the ERDF, the Cohesion Fund and the ESF under one thematic objective;
(c)
in duly justified cases combine one or more complementary investment priorities from different thematic objectives in order to achieve the maximum contribution to that priority axis;
(d)
for the ESF, combine investment priorities from different thematic objectives set out in points (8), (9), (10) and (11) of the first paragraph of Article 9 in order to facilitate their contribution to other priority axes and in order to implement social innovation and transnational cooperation.
Member States may combine two or more of the options in points (a) to (d).
2.   An operational programme shall contribute to the Union strategy for smart, sustainable and inclusive growth and to the achievement of economic, social and territorial cohesion and shall set out:
(a)
a justification for the choice of thematic objectives, corresponding investment priorities and financial allocations having regard to the Partnership Agreement, based on an identification of regional and, where appropriate, national needs including the need to address the challenges identified in relevant country-specific recommendations adopted in accordance with Article 121(2) TFEU and the relevant Council recommendations adopted in accordance with Article 148(4) TFEU, taking into account the ex ante evaluation in accordance with Article 55;
(b)
for each priority axis other than technical assistance:
(i)
the investment priorities and corresponding specific objectives;
(ii)
in order to strengthen the result-orientation of the programming, the expected results for the specific objectives, and the corresponding result indicators, with a baseline value and a target value, where appropriate quantified in accordance with the Fund-specific rules;
(iii)
a description of the type and examples of actions to be supported under each investment priority and their expected contribution to the specific objectives referred to in point (i) including the guiding principles for the selection of operations and where appropriate, the identification of main target groups, specific territories targeted, types of beneficiaries, the planned use of financial instruments and major projects;
(iv)
the output indicators, including the quantified target value, which are expected to contribute to the results, in accordance with the Fund-specific rules, for each investment priority;
(v)
identification of implementation steps and financial and output indicators, and where appropriate, result indicators, to be used as milestones and targets for the performance framework in accordance with Article 21(1) and Annex II;
(vi)
the corresponding categories of intervention based on a nomenclature adopted by the Commission, and an indicative breakdown of the programmed resources;
(vii)
where appropriate, a summary of the planned use of technical assistance including, where necessary, actions to reinforce the administrative capacity of authorities involved in the management and control of the programmes and beneficiaries;
(c)
for each priority axis concerning technical assistance:
(i)
specific objectives;
(ii)
the expected results for each specific objective, and, where objectively justified given the content of the actions, the corresponding result indicators, with a baseline value and a target value, in accordance with the Fund-specific rules;
(iii)
a description of actions to be supported and their expected contribution to the specific objectives referred to in point (i);
(iv)
the output indicators which are expected to contribute to the results;
(v)
the corresponding categories of intervention based on a nomenclature adopted by the Commission, and an indicative breakdown of the programmed resources.
Point (ii) shall not apply where the Union contribution to the priority axis or axes concerning technical assistance in an operational programme does not exceed EUR 15 000 000.
(d)
a financing plan containing the following tables:
(i)
tables specifying for each year, in accordance with Articles 60, 120 and 121, the amount of the total financial appropriation envisaged for the support from each of the Funds, identifying the amounts related to the performance reserve;
(ii)
tables specifying, for the whole programming period, for the operational programme and for each priority axis, the amount of the total financial appropriation of the support from each of the Funds and the national co-financing, identifying the amounts related to the performance reserve. For priority axes, which concern several categories of region, the tables shall specify the amount of total financial appropriation from the Funds and the national co-financing for each category of region.
For priority axes, which combine investment priorities from different thematic objectives, the table shall specify the amount of total financial appropriation from each of the Funds and the national co-financing for each of the corresponding thematic objectives.
Where the national co-financing is made up of public and private co-financing, the table shall give the indicative breakdown between the public and the private components. It shall show, for information purposes, the envisaged participation from the EIB;
(e)
a list of major projects for which the implementation is planned during the programming period.
The Commission shall adopt implementing acts concerning the nomenclature referred to in points (b)(vi) and (c)(v)of the first subparagraph. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 150(3).
3.   Taking into account its content and objectives, an operational programme shall describe the integrated approach to territorial development, having regard to the Partnership Agreement, and showing how that operational programme contributes to the accomplishment of its objectives and expected results, specifying, where appropriate, the following:
(a)
the approach to the use of community-led local development instruments and the principles for identifying the areas where it will be implemented;
(b)
the indicative amount of the ERDF support for integrated actions for sustainable urban development, to be implemented in accordance with Article 7(3) of the ERDF Regulation and the indicative allocation of ESF support for integrated actions;
(c)
the approach to the use of the ITI instrument other than in cases covered by point (b), and their indicative financial allocation from each priority axis;
(d)
the arrangements for interregional and transnational actions, within the operational programmes, with beneficiaries located in at least one other Member State;
(e)
where Member States and regions participate in macro-regional strategies and sea-basin strategies, subject to the needs of the programme area as identified by the Member State, the contribution of the planned interventions under the programme to such strategies.
4.   In addition, the operational programme shall specify the following:
(a)
where appropriate, the identification of whether and how it addresses the specific needs of geographical areas most affected by poverty or target groups at highest risk of discrimination or social exclusion, with special regard to marginalised communities, and persons with disabilities, and where relevant the contribution to the integrated approach set out in the Partnership Agreement;
(b)
where appropriate, the identification of whether and how it addresses the demographic challenges of regions or specific needs of areas which suffer from severe and permanent natural or demographic handicaps, as referred to in Article 174 TFEU and the contribution to the integrated approach set out in the Partnership Agreement to this end.
5.   The operational programme shall identify:
(a)
the managing authority, the certifying authority, where applicable, and the audit authority;
(b)
the body to which payments are to be made by the Commission;
(c)
the actions taken to involve the relevant partners referred to in Article 5 in the preparation of the operational programme, and the role of those partners in the implementation, monitoring and evaluation of the operational programme.
6.   The operational programme shall also set out the following, having regard to the content of the Partnership Agreement and taking into account the institutional and legal framework of the Member States:
(a)
mechanisms to ensure coordination between the Funds, the EAFRD, the EMFF and other Union and national funding instruments, and with the EIB taking into account the relevant provisions laid down in the CSF;
(b)
for each ex ante conditionality, established in accordance with Article 19 and Annex XI, which is applicable to the operational programme, an assessment of whether the ex ante conditionality is fulfilled at the date of submission of the Partnership Agreement and operational programme, and where ex ante conditionalities are not fulfilled, a description of the actions to fulfil the ex ante conditionality, the bodies responsible and a timetable for such actions in accordance with the summary submitted in the Partnership Agreement;
(c)
a summary of the assessment of the administrative burden on beneficiaries and, where necessary, the actions planned, accompanied by an indicative timeframe, to reduce the administrative burden.
7.   Each operational programme, except those where technical assistance is undertaken under a specific operational programme, shall, subject to the Member State's duly justified assessment of their relevance to the content and objectives of the operational programmes, include a description of:
(a)
the specific actions to take into account environmental protection requirements, resource efficiency, climate change mitigation and adaptation, disaster resilience and risk prevention and management, in the selection of operations;
(b)
the specific actions to promote equal opportunities and prevent discrimination based on sex, racial or ethnic origin, religion or belief, disability, age or sexual orientation during the preparation, design and implementation of the operational programme and in particular in relation to access to funding, taking account of the needs of the various target groups at risk of such discrimination and in particular the requirements to ensure accessibility for persons with disabilities;
(c)
the contribution of the operational programme to the promotion of equality between men and women and, where appropriate, the arrangements to ensure the integration of gender perspective at operational programme and operation level.
Member States may submit an opinion from the national equality bodies on the measures set out in points (b) and (c) of the first subparagraph with the proposal for an operational programme under the Investment for growth and jobs goal.
8.   When a Member State prepares a maximum of one operational programme for each Fund, the elements of the operational programme falling under point (a) of the first subparagraph of paragraph 2, points (a), (c) and (d) of paragraph 3, paragraph 4 and paragraph 6 may be incorporated solely under the relevant provisions of the Partnership Agreement.
9.   The operational programme shall be prepared in accordance with a model. The Commission shall, in order to ensure uniform conditions for the implementation of this Article adopt an implementing act laying down that model. That implementing act shall be adopted in accordance with the advisory procedure referred to in Article 150(2).
10.   The Commission shall adopt a decision, by means of implementing acts, approving all the elements, including any of its future amendments, of the operational programme falling under this Article, except those falling under points (b)(vi), (c)(v) and (e) of the first subparagraph of paragraph 2, paragraphs 4 and 5, points (a) and (c) of paragraph 6 and paragraph 7, which remain under the responsibility of the Member States.
11.   The managing authority shall notify the Commission of any decision amending the elements of the operational programme not covered by the Commission decision, referred to in paragraph 10, within one month of the date of that amending decision. The amending decision shall specify the date of its entry into force, which shall not be earlier than the date of its adoption.
Article 97
Specific provisions on the programming of support for the joint instruments for uncapped guarantees and securitisation under the Investment for growth and jobs goal
In accordance with Article 28, operational programmes referred to in point (b) of the first subparagraph of Article 39(4) shall include only the elements referred to in point (b)(i), (ii) and (iv) and point (d) of the first subparagraph of Article 96(2), Article 96(5) and point (b) of Article 96(6).
Article 98
Joint support from the Funds under the Investment for growth and jobs goal
1.   The Funds may jointly provide support for operational programmes under the Investment for growth and jobs goal.
2.   The ERDF and the ESF may finance, in a complementary manner and subject to a limit of 10 % of Union funding for each priority axis of an operational programme, a part of an operation for which the costs are eligible for support from the other Fund on the basis of eligibility rules applied to that Fund, provided that such costs are necessary for the satisfactory implementation of the operation and are directly linked to it.
3.   Paragraphs 1 and 2 shall not apply to programmes under the European territorial cooperation goal.
Article 99
Geographical scope of operational programmes under the Investment for growth and jobs goal
Unless otherwise agreed between the Commission and the Member State, operational programmes for the ERDF and the ESF shall be drawn up at the appropriate geographical level and at least at NUTS level 2, in accordance with the institutional and legal framework of the Member State.
Operational programmes with support from the Cohesion Fund shall be drawn up at national level.
CHAPTER II
Major projects
Article 100
Content
As part of an operational programme or operational programmes, which have been subject to a Commission decision under Article 96(10) of this Regulation or under Article 8(12) of the ETC Regulation, the ERDF and the Cohesion Fund may support an operation comprising a series of works, activities or services intended in itself to accomplish an indivisible task of a precise economic or technical nature which has clearly identified goals and for which the total eligible cost exceeds EUR 50 000 000 and in the case of operations contributing to the thematic objective under point (7) of the first paragraph of Article 9 where the total eligible cost exceeds EUR 75 000 000 (the 'major project'). Financial instruments shall not be considered to be major projects.
Article 101
Information necessary for the approval of a major project
Before a major project is approved, the managing authority shall ensure that the following information is available:
(a)
details concerning the body to be responsible for implementation of the major project, and its capacity;
(b)
a description of the investment and its location;
(c)
the total cost and total eligible cost, taking account of the requirements set out in Article 61;
(d)
feasibility studies carried out, including the options analysis, and the results;
(e)
a cost-benefit analysis, including an economic and a financial analysis, and a risk assessment;
(f)
an analysis of the environmental impact, taking into account climate change adaptation and mitigation needs, and disaster resilience;
(g)
an explanation as to how the major project is consistent with the relevant priority axes of the operational programme or operational programmes concerned, and its expected contribution to achieving the specific objectives of those priority axes and the expected contribution to socio-economic development;
(h)
the financing plan showing the total planned financial resources and the planned support from the Funds, the EIB, and all other sources of financing, together with physical and financial indicators for monitoring progress, taking account of the identified risks;
(i)
the timetable for implementing the major project and, where the implementation period is expected to be longer than the programming period, the phases for which support from the Funds is requested during the programming period.
The Commission shall adopt implementing acts establishing the methodology to be used based on recognised best practices, in carrying out the cost-benefit analysis referred to in point (e) of the first paragraph. Those implementing acts shall be adopted in accordance with the advisory procedure referred to in Article 150(2).
At the initiative of a Member State, the information in points (a) to (i) of the first paragraph may be assessed by independent experts supported by technical assistance of the Commission or, in agreement with the Commission, by other independent experts ("quality review"). In other cases, the Member State shall submit to the Commission the information set out in points (a) to (i) of the first paragraph as soon as it is available.
The Commission shall be empowered to adopt delegated acts, in accordance with Article 149, laying down the methodology to be used in carrying out the quality review of a major project.
The Commission shall adopt implementing acts establishing the format for submission of the information set out in points (a) to (i) of the first paragraph. Those implementing acts shall be adopted in accordance with the advisory procedure referred to in Article 150(2).
Article 102
Decision on a major project
1.   Where a major project has been appraised positively by a quality review by independent experts, on the basis of their assessment of the information referred to in the first paragraph of Article 101, the managing authority may proceed with the selection of the major project in accordance with Article 125(3). The managing authority shall notify the Commission of the selected major project. That notification shall consist of the following elements:
(a)
the document referred to in point (c) of Article 125(3) setting out:
(i)
the body to be responsible for implementation of the major project;
(ii)
a description of the investment, its location, timetable and expected contribution of the major project to the specific objectives of the relevant priority axis or axes;
(iii)
the total cost and total eligible cost, taking account of the requirements set out in Article 61;
(iv)
the financing plan, and the physical and financial indicators for monitoring progress, taking account of the identified risks;
(b)
the quality review of the independent experts, providing clear statements on the investment's feasibility and the economic viability of the major project.
The financial contribution to the major project selected by the Member State shall be deemed to be approved by the Commission in the absence of a decision, by means of an implementing act, refusing the financial contribution within three months of the date of the notification referred to in the first subparagraph. The Commission shall refuse the financial contribution only on the grounds that it has established a significant weakness in the independent quality review.
The Commission shall adopt implementing acts establishing the format for the notification referred to in the first subparagraph. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 150(3).
2.   In cases other than those referred to in paragraph 1 of this Article, the Commission shall appraise the major project on the basis of the information referred to in Article 101 in order to determine whether the requested financial contribution for the major project selected by the managing authority in accordance with Article 125(3) is justified. The Commission shall adopt a decision on the approval of the financial contribution to the selected major project, by means of an implementing act, no later than three months after the date of submission of the information referred to in Article 101.
3.   The approval by the Commission under the second subparagraph of paragraph 1 and paragraph 2 shall be conditional on the first works contract being concluded, or, in the case of operations implemented under PPP structures, on the signing of the PPP agreement between the public body and the private sector body, within three years of the date of the approval. At the duly motivated request of the Member State, in particular in the case of delays resulting from administrative and legal proceedings related to the implementation of major projects, and made within the three year period, the Commission may adopt a decision, by means of an implementing act, on the extension of the period by not more than two years.
4.   Where the Commission does not approve the financial contribution to the selected major project, it shall give in its decision the reasons for its refusal.
5.   Major projects notified to the Commission under paragraph 1 or submitted for approval under paragraph 2 shall be contained in the list of major projects in an operational programme.
6.   Expenditure relating to a major project may be included in a request for payment after the notification referred to in paragraph 1 or after the submission for approval referred to in paragraph 2. Where the Commission does not approve the major project selected by the managing authority, the declaration of expenditure following the adoption of the Commission decision shall be rectified accordingly.
Article 103
Decision on a major project subject to phased implementation
1.   By way of derogation from the third paragraph of Article 101 and Article 102(1) and (2), the procedures set out in paragraphs 2, 3 and 4 of this Article shall apply to an operation which satisfies the following conditions:
(a)
the operation consists of the second or subsequent phase of a major project under the previous programming period for which the preceding phase or phases are approved by the Commission not later than 31 December 2015 pursuant to Regulation (EC) No 1083/2006; or in the case of Member States which acceded to the Union after 1 January 2013, no later than 31 December 2016;
(b)
the sum of the total eligible costs of all phases of the major project exceeds the respective levels set out in Article 100;
(c)
the major project application and assessment by the Commission under the previous programming period covered all the planned phases;
(d)
there are no substantial changes in the information referred to in the first paragraph of Article 101 of this Regulation for the major project compared to the information provided for the major project application submitted under Regulation (EC) No 1083/2006, in particular as regards the total eligible cost;
(e)
the phase of the major project to be implemented under the previous programming period is or will be ready to be used for its intended purpose as specified in the Commission decision by the deadline of the submission of the closure documents for the relevant operational programme or programmes.
2.   The managing authority may proceed with the selection of the major project in accordance with Article 125(3) and submit the notification containing all the elements set out in point (a) of the first subparagraph of Article 102(1) together with its confirmation that the condition under point (d) of paragraph 1 of this Article is fulfilled. No quality review of the information by independent experts shall be required.
3.   The financial contribution to the major project selected by the managing authority shall be deemed to be approved by the Commission in the absence of a decision, by means of an implementing act, refusing the financial contribution to the major project within three months of the date of the notification referred to in paragraph 2. The Commission shall refuse the financial contribution only on the grounds that there have been substantial changes in the information referred to in point (d) of paragraph 1 or that the major project is not consistent with the relevant priority axis of the operational programme or programmes concerned.
4.   Article 102(3) to (6) shall apply to decisions on a major project subject to phased implementation.
CHAPTER III
Joint action plan
Article 104
Scope
1.   A joint action plan is an operation the scope of which is defined and which is managed in relation to the outputs and results to be achieved. It comprises a project or a group of projects, not consisting of the provision of infrastructure, carried out under the responsibility of the beneficiary, as part of an operational programme or programmes. The outputs and results of a joint action plan shall be agreed between a Member State and the Commission and shall contribute to specific objectives of the operational programmes and form the basis of support from the Funds. Results shall refer to direct effects of the joint action plan. The beneficiary of a joint action plan shall be a public law body. Joint action plans shall not be considered to be major projects.
2.   The public expenditure allocated to a joint action plan shall be a minimum of EUR 10 000 000 or 20 % of the public support of the operational programme or programmes, whichever is lower. For the purpose of undertaking a pilot project, the minimum public expenditure allocated to one joint action plan for each operational programme may be reduced to EUR 5 000 000.
3.   Paragraph 2 shall not apply to operations supported under the YEI.
Article 105
Preparation of joint action plans
1.   The Member State, the managing authority or any designated public law body may submit a proposal for a joint action plan at the same time as or subsequent to the submission of the operational programmes concerned. That proposal shall contain all the information referred to in Article 106.
2.   A joint action plan shall cover part of the period between 1 January 2014 and 31 December 2023. The outputs and results of a joint action plan shall give rise to reimbursement only if attained after the date of the decision of approval of the joint action plan referred to in Article 107 and before the end of the implementation period defined in that decision.
Article 106
Content of joint action plans
A joint action plan shall contain:
(1)
an analysis of the development needs and objectives justifying it, taking into account the objectives of the operational programmes and, where applicable, the relevant country-specific recommendations and the broad guidelines of the economic policies of the Member States and of the Union under Article 121(2) TFEU and the relevant Council recommendations which the Member States are to take into account in their employment policies under Article 148(4) TFEU;
(2)
the framework describing the relationship between the general and specific objectives of the joint action plan, the milestones and the targets for outputs and results, and the projects or types of projects envisaged;
(3)
the common and specific indicators used to monitor outputs and results, where relevant, by priority axis;
(4)
information on its geographic coverage and target groups;
(5)
its expected implementation period;
(6)
an analysis of its effects on the promotion of equality between men and women and the prevention of discrimination;
(7)
an analysis of its effects on the promotion of sustainable development, where appropriate;
(8)
its implementing provisions, including the following:
(a)
the designation of the beneficiary responsible for the implementation of the joint action plan, providing guarantees of its competence in the domain concerned as well as its administrative and financial management capacity;
(b)
the arrangements for steering the joint action plan, in accordance with Article 108;
(c)
the arrangements for monitoring and evaluating the joint action plan including arrangements ensuring the quality, collection and storage of data on the achievement of milestones, outputs and results;
(d)
the arrangements ensuring the dissemination of information and communication in relation to the joint action plan and to the Funds;
(9)
its financial arrangements, including the following:
(a)
the costs of achieving milestones, outputs and result targets with reference to point (2), based on the methods set out in Article 67(5) of this Regulation and in Article 14 of the ESF Regulation;
(b)
an indicative schedule of payments to the beneficiary linked to the milestones and targets;
(c)
the financing plan by operational programme and priority axis, including the total eligible amount and the amount of public expenditure.
The Commission shall, in order to ensure uniform conditions for the implementation of this Article, adopt implementing acts laying down the format of the model for the joint action plan. Those implementing acts shall be adopted in accordance with the advisory procedure referred to in Article 150(2).
Article 107
Decision on the joint action plan
1.   The Commission shall appraise the joint action plan on the basis of the information referred to in Article 106 in order to determine whether support from the Funds is justified.
Where the Commission, within two months following the submission of a joint action plan proposal, considers that it does not meet the appraisal requirements referred to in Article 104, it shall make observations to the Member State. The Member State shall provide to the Commission all necessary additional information requested and, where appropriate, revise the joint action plan accordingly.
2.   Provided that any observations have been adequately taken into account, the Commission shall adopt a decision, by means of an implementing act, approving the joint action plan no later than four months after its submission by the Member State but not before the adoption of the operational programmes concerned.
3.   The decision referred to in paragraph 2 shall indicate the beneficiary and the general and specific objectives of the joint action plan, the milestones and targets for outputs and results, the costs of achieving those milestones, outputs and result targets, and the financing plan by operational programme and priority axis, including the total eligible amount and the amount of public expenditure, the implementation period of the joint action plan and, where relevant, the geographical coverage and target groups of the joint action plan.
4.   Where the Commission refuses, by means of an implementing act, to allow support from the Funds to be allocated to a joint action plan, it shall notify the Member State of its reasons within the period laid down in paragraph 2.
Article 108
Steering committee and amendment of the joint action plan
1.   The Member State or the managing authority shall set up a steering committee for the joint action plan, distinct from the monitoring committee of the relevant operational programmes. The steering committee shall meet at least twice a year and shall report to the managing authority. The managing authority shall inform the relevant monitoring committee of the results of the work carried out by the steering committee and the progress of the implementation of the joint action plan in accordance with point (e) of Article 110(1) and point (a) of Article 125(2).
The composition of the steering committee shall be decided by the Member State in agreement with the relevant managing authority, respecting the principle of partnership.
The Commission may participate in the work of the steering committee in an advisory capacity.
2.   The steering committee shall carry out the following activities:
(a)
review progress towards achieving the milestones, outputs and results of the joint action plan;
(b)
consider and approve any proposal to amend the joint action plan in order to take account of any issues affecting its performance.
3.   Requests for amendment of joint action plans submitted by a Member State to the Commission shall be duly substantiated. The Commission shall assess whether the request for amendment is justified, taking account of the information provided by the Member State. The Commission may make observations and the Member State shall provide to the Commission all necessary additional information. The Commission shall adopt a decision, by means of an implementing act, on a request for amendment no later than three months after its submission by the Member State, provided that any observations made by the Commission have been satisfactorily taken into account. The amendment shall enter into force from the date of the decision, unless otherwise set out in the decision.
Article 109
Financial management and control of the joint action plan
1.   Payments to the beneficiary of a joint action plan shall be treated as lump sums or standard scales of unit costs. The ceiling for lump sums set out in point (c) of the first subparagraph of Article 67(1) shall not apply.
2.   The financial management, control and audit of the joint action plan shall be aimed exclusively at verifying that the conditions for payments defined in the decision approving the joint action plan have been fulfilled.
3.   The beneficiary of a joint action plan and the bodies acting under its responsibility may apply their accounting practices for the costs of implementing operations. Those accounting practices and the costs actually incurred by the beneficiary shall not be subject to audit by the audit authority or the Commission.
TITLE III
MONITORING, EVALUATION, INFORMATION AND COMMUNICATION
CHAPTER I
Monitoring and evaluation
Article 110
Functions of the monitoring committee
1.   The monitoring committee shall examine in particular:
(a)
any issues that affect the performance of the operational programme;
(b)
progress made in implementation of the evaluation plan and the follow-up given to findings of evaluations;
(c)
implementation of the communication strategy;
(d)
implementation of major projects;
(e)
implementation of joint action plans;
(f)
actions to promote equality between men and women, equal opportunities, and non-discrimination, including accessibility for persons with disabilities;
(g)
actions to promote sustainable development;
(h)
where applicable ex ante conditionalities are not fulfilled at the date of the submission of the Partnership Agreement and operational programme, progress on actions to fulfil the applicable ex ante conditionalities;
(i)
financial instruments.
2.   By way of derogation from Article 49(3), the monitoring committee shall examine and approve:
(a)
the methodology and criteria used for selection of operations;
(b)
the annual and final implementation reports;
(c)
the evaluation plan for the operational programme and any amendment of the evaluation plan, including where either is part of a common evaluation plan pursuant to Article 114(1);
(d)
the communication strategy for the operational programme and any amendment of the strategy;
(e)
any proposal by the managing authority for any amendment to the operational programme.
Article 111
Implementation reports for the Investment for growth and jobs goal
1.   By 31 May 2016 and by the same date of each subsequent year until and including 2023 the Member State shall submit to the Commission an annual implementation report in accordance with Article 50(1). The report submitted in 2016 shall cover the financial years 2014 and 2015, as well as the period between the starting date for eligibility of expenditure and 31 December 2013.
2.   For the reports submitted in 2017 and 2019, the deadline referred to in paragraph 1 shall be 30 June.
3.   Annual implementation reports shall set out information on:
(a)
implementation of the operational programme in accordance with Article 50(2);
(b)
progress in preparation and implementation of major projects and joint action plans.
4.   The annual implementation reports submitted in 2017 and 2019 shall set out and assess the information required under Article 50(4) and (5) respectively and the information set out in paragraph 3 of this Article together with the following information:
(a)
progress in the implementation of the evaluation plan and the follow-up given to the findings of evaluations;
(b)
the results of the information and publicity measures of the Funds carried out under the communication strategy;
(c)
the involvement of the partners in the implementation, monitoring and evaluation of the operational programme.
The annual implementation reports submitted in 2017 and 2019 may, depending on the content and objectives of operational programmes, set out information and assess the following:
(a)
progress in the implementation of the integrated approach to territorial development, including development of regions facing demographic challenges and permanent or natural handicaps, sustainable urban development, and community-led local development under the operational programme;
(b)
progress in the implementation of actions to reinforce the capacity of Member State authorities and beneficiaries to administer and use the Funds;
(c)
progress in the implementation of any interregional and transnational actions;
(d)
where appropriate, the contribution to macro-regional and sea basin strategies;
(e)
the specific actions taken to promote equality between men and women and to prevent discrimination, in particular accessibility for persons with disabilities, and the arrangements implemented to ensure the integration of the gender perspective in the operational programme and operations;
(f)
actions taken to promote sustainable development in accordance with Article 8;
(g)
progress in the implementation of actions in the field of social innovation, where appropriate;
(h)
progress in the implementation of measures to address the specific needs of geographical areas most affected by poverty or of target groups at highest risk of poverty, discrimination or social exclusion, with special regard to marginalised communities and persons with disabilities, long term unemployed and young people not in employment, including, where appropriate, the financial resources used.
By way of derogation from the first and second subparagraphs, and in order to ensure consistency between the Partnership Agreement and the progress report, Member States with no more than one operational programme per Fund may include the information relating to ex ante conditionalities referred to in Article 50(3), the information required by Article 50(4) and the information referred to in points (a), (b), (c) and (h) of the second subparagraph of this paragraph in the progress report instead of the annual implementation reports submitted in 2017 and 2019 respectively and the final implementation report, without prejudice to point (b) of Article 110(2).
5.   The Commission shall, in order to ensure uniform conditions for the implementation of this Article, adopt implementing acts establishing the models for the annual and final implementation reports. Those implementing acts shall be adopted in accordance with the advisory procedure referred to in Article 150(2).
Article 112
Transmission of financial data
1.   By 31 January, 31 July and 31 October, the Member State shall transmit electronically to the Commission for monitoring purposes, for each operational programme and by priority axis:
(a)
the total and public eligible cost of the operations and the number of operations selected for support;
(b)
the total eligible expenditure declared by beneficiaries to the managing authority.
2.   In addition, the transmission made by 31 January shall contain the above data broken down by category of intervention. That transmission shall be considered to fulfil the requirement for the submission of financial data referred to in Article 50(2).
3.   A forecast of the amount for which Member States expect to submit payment applications for the current financial year and the subsequent financial year shall accompany the transmissions to be made by 31 January and 31 July.
4.   The cut-off date for the data submitted under this Article shall be the end of the month preceding the month of submission.
5.   The Commission shall, in order to ensure uniform conditions for the implementation of this Article, adopt implementing acts establishing the model to be used when submitting the financial data to the Commission for monitoring purposes. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 150(3).
Article 113
Cohesion Report
The report of the Commission referred to in Article 175 TFEU shall include:
(a)
a record of progress made towards achieving economic, social and territorial cohesion, including the socio-economic situation and development of the regions, as well as the integration of the Union's priorities;
(b)
a record of the role of the Funds, EIB funding and the other instruments in, as well as the effect of other Union and national policies on, the progress made;
(c)
where appropriate an indication of future Union measures and policies necessary to strengthen economic, social and territorial cohesion, as well as to deliver the Union's priorities.
Article 114
Evaluation
1.   An evaluation plan shall be drawn up by the managing authority or Member State for one or more operational programmes. The evaluation plan shall be submitted to the monitoring committee no later than one year after the adoption of the operational programme.
2.   By 31 December 2022, managing authorities shall submit to the Commission, for each operational programme, a report summarising the findings of evaluations carried out during the programming period and the main outputs and results of the operational programme, providing comments on the reported information.
3.   The Commission shall carry out ex post evaluations in close cooperation with the Member States and managing authorities.
4.   Paragraphs 1 and 2 of this Article shall not apply to the dedicated programmes referred to in point (b) of the first subparagraph of Article 39(4).
CHAPTER II
Information and communication
Article 115
Information and communication
1.   Member States and managing authorities shall be responsible for:
(a)
drawing up communication strategies;
(b)
ensuring the establishment of a single website or a single website portal providing information on, and access to, all operational programmes in that Member State, including information about the timing of implementation of programming and any related public consultation processes;
(c)
informing potential beneficiaries about funding opportunities under operational programmes;
(d)
publicising to Union citizens the role and achievements of cohesion policy and of the Funds through information and communication actions on the results and impact of Partnership Agreements, operational programmes and operations.
2.   Member States or managing authorities shall, in order to ensure transparency concerning support from the Funds, maintain a list of operations by operational programme and by Fund in a spreadsheet data format, which allows data to be sorted, searched, extracted, compared and easily published on the internet, for instance in CSV or XML format. The list of operations shall be accessible through the single website or the single website portal providing a list and summary of all operational programmes in that Member State.
In order to encourage the use of the list of operations subsequently by the private sector, civil society or national public administration, the website may clearly indicate the applicable licensing rules under which data are published.
The list of operations shall be updated at least every six months.
The minimum information to be set out in the list of operations is laid down in Annex XII.
3.   Detailed rules concerning the information and communication measures for the public and information measures for applicants and for beneficiaries are laid down in Annex XII.
4.   The Commission shall adopt implementing acts concerning the technical characteristics of information and communication measures for the operation and instructions for creating the emblem and a definition of the standard colours. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 150(3).
Article 116
Communication strategy
1.   The Member State or the managing authorities shall draw up a communication strategy for each operational programme. A common communication strategy may be drawn up for several operational programmes. The communication strategy shall take into account the size of the operational programme or programmes concerned, in accordance with the principle of proportionality.
The communication strategy shall include the elements set out in Annex XII.
2.   The communication strategy shall be submitted to the monitoring committee for approval in accordance with point (d) of Article 110(2) no later than six months after the adoption of the operational programme or programmes concerned.
Where a common communication strategy is drawn up for several operational programmes and concerns several monitoring committees, the Member State may designate one monitoring committee to be responsible, in consultation with the other relevant monitoring committees, for the approval of the common communication strategy and for the approval of any subsequent amendments of that strategy.
Where necessary, the Member State or managing authorities may amend the communication strategy during the programming period. The amended communication strategy shall be submitted by the managing authority to the monitoring committee for approval in accordance with point (d) of Article 110(2).
3.   By way of derogation from the third subparagraph of paragraph 2, the managing authority shall inform the monitoring committee or committees responsible at least once a year on the progress in the implementation of the communication strategy as referred to in point (c) of Article 110(1) and on its analysis of the results as well as on the planned information and communication activities to be carried out in the following year. The monitoring committee shall, if it considers it to be appropriate, give an opinion on the planned activities for the following year.
Article 117
Information and communication officers and their networks
1.   Each Member State shall designate an information and communication officer to coordinate information and communication actions in relation to one or more Funds, including relevant programmes under the European territorial cooperation goal, and shall inform the Commission accordingly.
2.   The information and communication officer shall be responsible for the coordination of the national network of Fund communicators, where such a network exists, the creation and maintenance of the website or website portal referred to in Annex XII and the provision of an overview of communication measures undertaken at Member State level.
3.   Each managing authority shall designate one person to be responsible for information and communication at operational programme level and shall inform the Commission of those designated. Where appropriate, one person may be designated for several operational programmes.
4.   Union networks comprising the members designated by the Member States shall be set up by the Commission to ensure exchange of information on the results of the implementation of the communication strategies, the exchange of experience in implementing the information and communication measures, and the exchange of good practices.
TITLE IV
TECHNICAL ASSISTANCE
Article 118
Technical assistance at the initiative of the Commission
The Funds, taking into account the deductions made in accordance with Article 91(3), may support technical assistance up to a ceiling of 0,35 % of their respective annual allocation.
Article 119
Technical assistance of the Member States
1.   The amount of the Funds allocated to technical assistance shall be limited to 4 % of the total amount of the Funds allocated to operational programmes in a Member State under each category of region, where applicable, of the Investment for growth and jobs goal.
The specific allocation for YEI may be taken into account by a Member State in the calculation of the limit to the total amount of the Funds allocated to the technical assistance of the Member State.
2.   Each Fund may support technical assistance operations eligible under any of the other Funds. Without prejudice to paragraph 1, the allocation for technical assistance from a Fund shall not exceed 10 % of the total allocation of that Fund to operational programmes in a Member State under each category of region, where applicable, of the Investment for growth and jobs goal.
3.   By way of derogation from Article 70(1) and (2), technical assistance operations may be implemented outside the programme area, but within the Union, provided that the operations are for the benefit of the operational programme, or, in the case of a technical assistance operational programme, for the other programmes concerned.
4.   In the case of the Structural Funds, where the allocations referred to in paragraph 1 are used to support technical assistance operations relating to more than one category of region, the expenditure relating to the operations may be implemented under a priority axis combining different categories of region and attributed on a pro rata basis taking into account the allocation under each category of region as a share of the total allocation to the Member State.
5.   By way of derogation from paragraph 1, where the total amount of the Funds allocated to a Member State under the Investment for growth and jobs goal does not exceed EUR 1 000 000 000 the amount allocated to technical assistance may increase up to 6 % of that total amount or EUR 50 000 000, whichever is the lower.
6.   Technical assistance shall take the form of a mono-fund priority axis within an operational programme or of a specific operational programme, or both.
TITLE V
FINANCIAL SUPPORT FROM THE FUNDS
Article 120
Determination of co-financing rates
1.   The Commission decision adopting an operational programme shall fix the co-financing rate and the maximum amount of support from Funds for each priority axis. Where a priority axis concerns more than one category of regions or more than one Fund, the Commission decision shall, where necessary, fix the co-financing rate by category of region and Fund.
2.   For each priority axis, the Commission decision shall set out whether the co-financing rate for the priority axis is to be applied to:
(a)
total eligible expenditure, including public and private expenditure; or
(b)
eligible public expenditure.
3.   The co-financing rate at the level of each priority axis and, where relevant, by category of region and Fund, of operational programmes under the Investment for growth and jobs goal shall be no higher than:
(a)
85 % for the Cohesion Fund;
(b)
85 % for the less developed regions of Member States whose average GDP per capita for the period 2007 - 2009 was below 85 % of the EU-27 average during the same period and for the outermost regions including the additional allocation for outermost regions in accordance with point (e) of Article 92(1) and Article 4(2) of the ETC Regulation;
(c)
80 % for the less developed regions of Member States other than those referred to in point (b), and for all regions whose GDP per capita used as an eligibility criterion for the 2007-2013 programming period was less than 75 % of the average of the EU-25 but whose GDP per capita is above 75 % of the GDP average of the EU-27, as well as for regions defined in Article 8(1) of Regulation (EU) 1083/2006 receiving transitional support for the 2007-2013 programming period;
(d)
60 % for the transition regions other than those referred to in point (c);
(e)
50 % for the more developed regions other than those referred to in point (c).
For the period from 1 January 2014 to 30 June 2017 the co-financing rate at the level of each priority axis for all operational programmes in Cyprus shall be not higher than 85 %.
The Commission shall carry out a review to assess the justification for maintaining the co-financing rate, referred to in the second subparagraph, after 30 June 2017 and shall if necessary make a legislative proposal before 30 June 2016.
The co-financing rate at the level of each priority axis of operational programmes under the European territorial cooperation goal shall be no higher than 85 %.
The maximum co-financing rate under points (b), (c), (d) and (e) of the first subparagraph shall be increased for each priority axis implementing the YEI and where a priority axis is dedicated to social innovation or to transnational cooperation, or a combination of both. That increase shall be determined in accordance with the Fund-specific rules.
4.   The co-financing rate of the additional allocation in accordance with point (e) of Article 92(1) shall be no higher than 50 % for NUTS level 2 regions fulfilling the criteria laid down in Protocol No 6 to the 1994 Act of Accession.
5.   The maximum co-financing rate under paragraph 3 at the level of a priority axis shall be increased by ten percentage points, where the whole of a priority axis is delivered through financial instruments, or through community-led local development.
6.   The contribution from the Funds for each priority axis shall not be less than 20 % of the eligible public expenditure.
7.   A separate priority axis with a co-financing rate of up to 100 % may be established within an operational programme to support operations implemented through financial instruments set up at Union level and managed directly or indirectly by the Commission. Where a separate priority axis is established for this purpose, the support under this axis may not be implemented by any other means.
Article 121
Modulation of the co-financing rates
The co-financing rate from the Funds to a priority axis may be modulated to take account of:
(1)
the importance of the priority axis for the delivery of the Union strategy for smart, sustainable and inclusive growth, having regard to the specific gaps to be addressed;
(2)
the protection and improvement of the environment, principally through the application of the precautionary principle, the principle of preventive action and the polluter pays principle;
(3)
the rate of mobilisation of private financing;
(4)
the coverage of areas with severe and permanent natural or demographic handicaps defined as follows:
(a)
island Member States eligible under the Cohesion Fund, and other islands except those on which the capital of a Member State is situated or which have a fixed link to the mainland;
(b)
mountainous areas as defined by the national legislation of the Member State;
(c)
sparsely (i.e. less than 50 inhabitants per square kilometre) and very sparsely (less than 8 inhabitants per square kilometre) populated areas;
(d)
the inclusion of the outermost regions as referred to in Article 349 TFEU.
PART FOUR
GENERAL PROVISIONS APPLICABLE TO THE FUNDS AND THE EMFF
TITLE I
MANAGEMENT AND CONTROL
CHAPTER I
Management and control systems
Article 122
Responsibilities of Member States
1.   Member States shall ensure that management and control systems for operational programmes are set up in accordance with Articles 72, 73 and 74.
2.   Member States shall prevent, detect and correct irregularities and shall recover amounts unduly paid, together with any interest on late payments. They shall notify the Commission of irregularities that exceed EUR 10 000 in contribution from the Funds and shall keep it informed of significant progress in related administrative and legal proceedings.
The Member States shall not notify the Commission of irregularities in relation to the following:
(a)
cases where the irregularity consists solely of the failure to execute, in whole or in part, an operation included in the co-financed operational programme owing to the bankruptcy of the beneficiary;
(b)
cases brought to the attention of the managing authority or certifying authority by the beneficiary voluntarily and before detection by either authority, whether before or after the payment of the public contribution;
(c)
cases which are detected and corrected by the managing authority or certifying authority before inclusion of the expenditure concerned in a statement of expenditure submitted to the Commission.
In all other cases, in particular those preceding a bankruptcy or in cases of suspected fraud, the detected irregularities and the associated preventive and corrective measures shall be reported to the Commission.
When amounts unduly paid to a beneficiary cannot be recovered and this is as a result of fault or negligence on the part of a Member State, the Member State shall be responsible for reimbursing the amounts concerned to the budget of the Union. Member States may decide not to recover an amount unduly paid if the amount to be recovered from the beneficiary, not including interest, does not exceed EUR 250 in contribution from the Funds.
The Commission shall be empowered to adopt delegated acts in accordance with Article 149 laying down additional detailed rules on the criteria for determining the cases of irregularity to be reported, the data to be provided and on the conditions and procedures to be applied to determine whether amounts which are irrecoverable shall be reimbursed by Member States.
The Commission shall adopt implementing acts setting out the frequency of the reporting of irregularities and the reporting format to be used. Those implementing acts shall be adopted in accordance with the advisory procedure referred to in Article 150(2).
3.   Member States shall ensure that no later than 31 December 2015, all exchanges of information between beneficiaries and a managing authority, a certifying authority, an audit authority and intermediate bodies can be carried out by means of electronic data exchange systems.
The systems referred to in the first subparagraph shall facilitate interoperability with national and Union frameworks and allow for the beneficiaries to submit all information referred to in the first subparagraph only once.
The Commission shall adopt implementing acts laying down detailed rules concerning the exchanges of information under this paragraph. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 150(3).
4.   Paragraph 3 shall not apply to the EMFF.
CHAPTER II
Management and control authorities
Article 123
Designation of authorities
1.   Each Member State shall designate, for each operational programme, a national, regional or local public authority or body or a private body as managing authority. The same managing authority may be designated for more than one operational programme.
2.   The Member State shall designate, for each operational programme, a national, regional or local public authority or body as a certifying authority, without prejudice to paragraph 3. The same certifying authority may be designated for more than one operational programme.
3.   The Member State may designate for an operational programme a managing authority, which is a public authority or body, to carry out, in addition, the functions of the certifying authority.
4.   The Member State shall designate, for each operational programme, a national, regional or local public authority or body, functionally independent from the managing authority and the certifying authority, as audit authority. The same audit authority may be designated for more than one operational programme.
5.   In the case of the Funds relating to the Investment for growth and jobs goal and in the case of the EMFF, provided that the principle of separation of functions is respected, the managing authority, the certifying authority, where applicable, and the audit authority may be part of the same public authority or body.
Where the total amount of support from the Funds to an operational programme exceeds EUR 250 000 000 or from the EMFF exceeds EUR 100 000 000, the audit authority may be part of the same public authority or body as the managing authority either if, pursuant to the applicable provisions for the previous programming period, the Commission has informed the Member State prior to the date of adoption of the operational programme concerned of its conclusion that it can rely principally on its audit opinion, or if the Commission is satisfied on the basis of the experience of the previous programming period that the institutional organisation and accountability of the audit authority provide adequate guarantees of its functional independence and reliability.
6.   The Member State may designate one or more intermediate bodies to carry out certain tasks of the managing or the certifying authority under the responsibility of that authority. The relevant arrangements between the managing authority or certifying authority and the intermediate bodies shall be formally recorded in writing.
7.   The Member State or the managing authority may entrust the management of part of an operational programme to an intermediate body by way of an agreement in writing between the intermediate body and the Member State or managing authority (a 'global grant'). The intermediate body shall provide guarantees of its solvency and competence in the domain concerned, as well as of its administrative and financial management capacity.
8.   The Member State may, at its own initiative, designate a coordinating body whose responsibility shall be to liaise with and provide information to the Commission, to coordinate activities of the other relevant designated bodies and to promote the harmonised application of applicable law.
9.   The Member State shall lay down in writing rules governing its relationship with the managing authorities, certifying authorities and audit authorities, the relations between such authorities, and the relationship of such authorities with the Commission.
Article 124
Procedure for the designation of the managing authority and the certifying authority
1.   The Member State shall notify the Commission of the date and form of the designations, which shall be carried out at an appropriate level, of the managing authority and, where appropriate, of the certifying authority prior to the submission of the first application for interim payment to the Commission.
2.   The designations referred to in paragraph 1 shall be based on a report and an opinion of an independent audit body that assesses the fulfilment by the authorities of the criteria relating to the internal control environment, risk management, management and control activities, and monitoring set out in Annex XIII. The independent audit body shall be the audit authority, or another public or private law body with the necessary audit capacity, which is independent of the managing authority and, where applicable, of the certifying authority, and which shall carry out its work taking account of internationally accepted audit standards. Where the independent audit body concludes that the part of the management and control system, concerning the managing authority or the certifying authority, is essentially the same as for the previous programming period, and that there is evidence, on the basis of audit work done in accordance with the relevant provisions of Regulation (EC) No 1083/2006 and Council Regulation (EC) No 1198/2006 
(
38
)
, of their effective functioning during that period, it may conclude that the relevant criteria are fulfilled without carrying out additional audit work.
3.   Where the total amount of support from the Funds to an operational programme exceeds EUR 250 000 000 or from the EMFF exceeds EUR 100 000 000, the Commission may request, within one month of notification of the designations referred to in paragraph 1, the report and the opinion of the independent audit body referred to in paragraph 2 and the description of the functions and procedures in place for the managing authority or, where appropriate, the certifying authority. The Commission shall decide whether to request those documents on the basis of its risk assessment, taking into account information on significant changes in the functions and procedures of the managing authority or, where appropriate, the certifying authority compared to those in place for the previous programming period, and relevant evidence of their effective functioning.
The Commission may make observations within two months of receipt of the documents referred to in the first subparagraph. Without prejudice to Article 83, the examination of those documents shall not interrupt the treatment of applications for interim payments.
4.   Where the total amount of support from the Funds to an operational programme exceeds EUR 250 000 000 or from the EMFF exceeds EUR 100 000 000 and there are significant changes in the functions and procedures of the managing authority or, where appropriate, of the certifying authority compared to those in place for the previous programming period, the Member State may, at its own initiative, submit to the Commission, within two months of the notification of the designations referred to in paragraph 1, the documents referred to in paragraph 3. The Commission shall make observations on those documents within three months of their receipt.
5.   Where existing audit and control results show that the designated authority no longer fulfils the criteria referred to in paragraph 2, the Member State shall, at an appropriate level, fix, according to the severity of the problem, a period of probation, during which the necessary remedial action shall be taken.
Where the designated authority fails to implement the required remedial action within the period of probation determined by the Member State, the Member State, at an appropriate level, shall end its designation.
The Member State shall notify the Commission without delay when a designated authority is put under probation, providing information on the respective period of probation, when, following implementation of remedial actions, the probation is ended, as well as when the designation of an authority is ended. The notification that a designated body is put on probation by the Member State, without prejudice to the application of Article 83, shall not interrupt the treatment of applications for interim payments.
6.   Where the designation of a managing authority or a certifying authority is ended, Member States shall designate, in accordance with the procedure provided for in paragraph 2, a new body, to take over the functions of the managing authority or of the certifying authority, and shall notify the Commission thereof.
7.   The Commission shall, in order to ensure uniform conditions for the implementation of this Article, adopt implementing acts concerning the model for the report and opinion of the independent audit body and the description of the functions and procedures in place for the managing authority and, where appropriate, the certifying authority. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 150(3).
Article 125
Functions of the managing authority
1.   The managing authority shall be responsible for managing the operational programme in accordance with the principle of sound financial management.
2.   As regards the management of the operational programme, the managing authority shall:
(a)
support the work of the monitoring committee referred to in Article 47 and provide it with the information it requires to carry out its tasks, in particular data relating to the progress of the operational programme in achieving its objectives, financial data and data relating to indicators and milestones;
(b)
draw up and, after approval by the monitoring committee, submit to the Commission annual and final implementation reports referred to in Article 50;
(c)
make available to intermediate bodies and beneficiaries information that is relevant to the execution of their tasks and the implementation of operations respectively;
(d)
establish a system to record and store in computerised form data on each operation necessary for monitoring, evaluation, financial management, verification and audit, including data on individual participants in operations, where applicable;
(e)
ensure that the data referred to in point (d) is collected, entered and stored in the system referred to in point (d), and that data on indicators is broken down by gender where required by Annexes I and II of the ESF Regulation.
3.   As regards the selection of operations, the managing authority shall:
(a)
draw up and, once approved, apply appropriate selection procedures and criteria that:
(i)
ensure the contribution of operations to the achievement of the specific objectives and results of the relevant priority;
(ii)
are non-discriminatory and transparent;
(iii)
take into account the general principles set out in Articles 7 and 8;
(b)
ensure that a selected operation falls within the scope of the Fund or Funds concerned and can be attributed to a category of intervention or, in the case of the EMFF, a measure identified in the priority or priorities of the operational programme;
(c)
ensure that the beneficiary is provided with a document setting out the conditions for support for each operation including the specific requirements concerning the products or services to be delivered under the operation, the financing plan, and the time-limit for execution;
(d)
satisfy itself that the beneficiary has the administrative, financial and operational capacity to fulfil the conditions referred to in point (c) before approval of the operation;
(e)
satisfy itself that, where the operation has started before the submission of an application for funding to the managing authority, applicable law relevant for the operation has been complied with;
(f)
ensure that operations selected for support from the Funds or the EMFF do not include activities which were part of an operation which has been or should have been subject to a procedure of recovery in accordance with Article 71 following the relocation of a productive activity outside the programme area;
(g)
determine the categories of intervention or, in the case of the EMFF, the measures to which the expenditure of an operation shall be attributed.
4.   As regards the financial management and control of the operational programme, the managing authority shall:
(a)
verify that the co-financed products and services have been delivered and that expenditure declared by the beneficiaries has been paid and that it complies with applicable law, the operational programme and the conditions for support of the operation;
(b)
ensure that beneficiaries involved in the implementation of operations reimbursed on the basis of eligible costs actually incurred maintain either a separate accounting system or an adequate accounting code for all transactions relating to an operation;
(c)
put in place effective and proportionate anti-fraud measures taking into account the risks identified;
(d)
set up procedures to ensure that all documents regarding expenditure and audits required to ensure an adequate audit trail are held in accordance with the requirements of point (g) of Article 72;
(e)
draw up the management declaration and annual summary referred to in points (a) and (b) of Article 59(5) of the Financial Regulation.
By way of derogation from point (a) of the first subparagraph, the ETC Regulation may establish specific rules on verification applicable to cooperation programmes.
5.   Verifications pursuant to point (a) of the first subparagraph of paragraph 4 shall include the following procedures:
(a)
administrative verifications in respect of each application for reimbursement by beneficiaries;
(b)
on-the-spot verifications of operations.
The frequency and coverage of the on-the-spot verifications shall be proportionate to the amount of public support to an operation and to the level of risk identified by such verifications and audits by the audit authority for the management and control system as a whole.
6.   On-the-spot verifications of individual operations pursuant to point (b) of the first subparagraph of paragraph 5 may be carried out on a sample basis.
7.   Where the managing authority is also a beneficiary under the operational programme, arrangements for the verifications referred to in point (a) of the first subparagraph of paragraph 4 shall ensure adequate separation of functions.
8.   The Commission shall be empowered to adopt delegated acts, in accordance with Article 149, laying down rules specifying the information in relation to the data to be recorded and stored in computerised form within the monitoring system established under point (d) of paragraph 2 of this Article.
The Commission shall adopt implementing acts laying down the technical specifications of the system established under point (d) of paragraph 2 of this Article. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 150(3).
9.   The Commission shall be empowered to adopt delegated acts, in accordance with Article 149, laying down the detailed minimum requirements for the audit trail referred to in point (d) of the first subparagraph of paragraph 4 of this Article in respect of the accounting records to be maintained and the supporting documents to be held at the level of the certifying authority, managing authority, intermediate bodies and beneficiaries.
10.   The Commission shall, in order to ensure uniform conditions on the implementation of this Article, adopt implementing acts concerning the model for the management declaration referred to in point (e) of the first subparagraph of paragraph 4 of this Article. Those implementing acts shall be adopted in accordance with the advisory procedure referred to in Article 150(2).
Article 126
Functions of the certifying authority
The certifying authority of an operational programme shall be responsible in particular for:
(a)
drawing up and submitting payment applications to the Commission, and certifying that they result from reliable accounting systems, are based on verifiable supporting documents and have been subject to verifications by the managing authority;
(b)
drawing up the accounts referred to in point (a) of Article 59(5) of the Financial Regulation;
(c)
certifying the completeness, accuracy and veracity of the accounts and that the expenditure entered in the accounts complies with applicable law and has been incurred in respect of operations selected for funding in accordance with the criteria applicable to the operational programme and complying with applicable law;
(d)
ensuring that there is a system which records and stores, in computerised form, accounting records for each operation, and which supports all the data required for drawing up payment applications and accounts, including records of amounts recoverable, amounts recovered and amounts withdrawn following cancellation of all or part of the contribution for an operation or operational programme;
(e)
ensuring, for the purposes of drawing up and submitting payment applications, that it has received adequate information from the managing authority on the procedures and verifications carried out in relation to expenditure;
(f)
taking account when drawing up and submitting payment applications of the results of all audits carried out by, or under the responsibility of, the audit authority;
(g)
maintaining, in a computerised form, accounting records of expenditure declared to the Commission and of the corresponding public contribution paid to beneficiaries;
(h)
keeping an account of amounts recoverable and of amounts withdrawn following cancellation of all or part of the contribution for an operation. Amounts recovered shall be repaid to the budget of the Union prior to the closure of the operational programme by deducting them from the subsequent statement of expenditure.
Article 127
Functions of the audit authority
1.   The audit authority shall ensure that audits are carried out on the proper functioning of the management and control system of the operational programme and on an appropriate sample of operations on the basis of the declared expenditure. The declared expenditure shall be audited based on a representative sample and, as a general rule, on statistical sampling methods.
A non- statistical sampling method may be used on the professional judgement of the audit authority, in duly justified cases, in accordance with internationally accepted audit standards and in any case where the number of operations for an accounting year is insufficient to allow the use of a statistical method.
In such cases, the size of the sample shall be sufficient to enable the audit authority to draw up a valid audit opinion in accordance with the second subparagraph of Article 59(5) of the Financial Regulation.
The non-statistical sample method shall cover a minimum of 5 % of operations for which expenditure has been declared to the Commission during an accounting year and 10 % of the expenditure which has been declared to the Commission during an accounting year.
2.   Where audits are carried out by a body other than the audit authority, the audit authority shall ensure that any such body has the necessary functional independence.
3.   The audit authority shall ensure that audit work takes account of internationally accepted audit standards.
4.   The audit authority shall, within eight months of adoption of an operational programme, prepare an audit strategy for performance of audits. The audit strategy shall set out the audit methodology, the sampling method for audits on operations and the planning of audits in relation to the current accounting year and the two subsequent accounting years. The audit strategy shall be updated annually from 2016 until and including 2024. Where a common management and control system applies to more than one operational programme, a single audit strategy may be prepared for the operational programmes concerned. The audit authority shall submit the audit strategy to the Commission upon request.
5.   The audit authority shall draw up:
(a)
an audit opinion in accordance with the second subparagraph of Article 59(5) of the Financial Regulation;
(b)
a control report setting out the main findings of the audits carried out in accordance with paragraph 1, including findings with regard to deficiencies found in the management and control systems, and the proposed and implemented corrective actions.
Where a common management and control system applies to more than one operational programme, the information required under point (b) of the first subparagraph may be grouped in a single report.
6.   The Commission shall, in order to ensure uniform conditions for the implementation of this Article, adopt implementing acts laying down models for the audit strategy, the audit opinion and the control report. Those implementing acts shall be adopted in accordance with the advisory procedure referred to in Article 150(2).
7.   The Commission shall be empowered to adopt delegated acts, in accordance with Article 149, to set out the scope and content of audits of operations and audits of the accounts and the methodology for the selection of the sample of operations referred to in paragraph 1 of this Article.
8.   The Commission shall be empowered to adopt delegated acts, in accordance with Article 149, laying down detailed rules on the use of data collected during audits carried out by Commission officials or authorised Commission representatives.
CHAPTER III
Cooperation with audit authorities
Article 128
Cooperation with audit authorities
1.   The Commission shall cooperate with audit authorities to coordinate their audit plans and methods and shall immediately exchange with those authorities the results of audits carried out on management and control systems.
2.   To facilitate this cooperation in cases where a Member State designates more than one audit authority, the Member State may designate a coordination body.
3.   The Commission, the audit authorities and any coordination body shall meet on a regular basis and, as a general rule, at least once a year, unless otherwise agreed, to examine the annual control report, the audit opinion and the audit strategy, and to exchange views on issues relating to improvement of the management and control systems.
TITLE II
FINANCIAL MANAGEMENT, PREPARATION, EXAMINATION, ACCEPTANCE AND CLOSURE OF ACCOUNTS AND FINANCIAL CORRECTIONS
CHAPTER I
Financial management
Article 129
Common rules for payments
The Member State shall ensure that by the closure of the operational programme, the amount of public expenditure paid to beneficiaries is at least equal to the contribution from the Funds paid by the Commission to the Member State.
Article 130
Common rules for calculating interim payments and payment of the final balance
1.   The Commission shall reimburse as interim payments 90 % of the amount resulting from applying the co-financing rate for each priority, laid down in the decision adopting the operational programme, to the eligible expenditure for the priority included in the payment application. The Commission shall determine the remaining amounts to be reimbursed as interim payments or to be recovered in accordance with Article 139.
2.   The contribution from the Funds or the EMFF to a priority through the interim payments and payment of the final balance shall not be higher than:
(a)
the eligible public expenditure indicated in the payment application for the priority; or
(b)
the contribution from the Funds or the EMFF for the priority laid down in the decision of the Commission approving the operational programme.
Article 131
Payment applications
1.   Payment applications shall include, for each priority:
(a)
the total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations, as entered in the accounting system of the certifying authority;
(b)
the total amount of public expenditure incurred in implementing operations, as entered in the accounting system of the certifying authority.
2.   Eligible expenditure included in a payment application shall be supported by receipted invoices or accounting documents of equivalent probative value, except for forms of support under points (b), (c) and (d) of the first subparagraph of Article 67(1), under Article 68, Article 69(1) and Article 109 of this Regulation and under Article 14 of the ESF Regulation. For those forms of support, the amounts included in a payment application shall be the costs calculated on the applicable basis.
3.   In the case of aid schemes under Article 107 TFEU, the public contribution corresponding to the expenditure included in a payment application shall have been paid to the beneficiaries by the body granting the aid.
4.   By way of derogation from paragraph 1, in the case of State aid, the payment application may include advances paid to the beneficiary by the body granting the aid under the following cumulative conditions:
(a)
those advances are subject to a guarantee provided by a bank or other financial institution established in the Member State or be covered by a facility provided as a guarantee by a public entity or by the Member State;
(b)
those advances do not exceed 40 % of the total amount of the aid to be granted to a beneficiary for a given operation;
(c)
those advances are covered by expenditure paid by beneficiaries in implementing the operation and supported by receipted invoices or accounting documents of equivalent probative value at the latest within three years following the year of the payment of the advance or on 31 December 2023, whichever is earlier, failing which the next payment application shall be corrected accordingly.
5.   Each payment application which includes advances of the type referred to in paragraph 4 shall separately disclose the total amount paid from the operational programme as advances, the amount which has been covered by expenditure paid by beneficiaries within three years of the payment of the advance in accordance with point (c) of paragraph 4, and the amount which has not been covered by expenditure paid by beneficiaries and for which the three year period has not yet elapsed.
6.   The Commission shall, in order to ensure uniform conditions for the implementation of this Article, adopt implementing acts laying down the model for payment applications. These implementing acts shall be adopted in accordance with the examination procedure referred to in Article 150(3).
Article 132
Payment to beneficiaries
1.   Subject to the availability of funding from initial and annual pre-financing and interim payments, the managing authority shall ensure that a beneficiary receives the total amount of eligible public expenditure due in full and no later than 90 days from the date of submission of the payment claim by the beneficiary.
No amount shall be deducted or withheld and no specific charge or other charge with equivalent effect shall be levied that would reduce amounts due to beneficiaries.
2.   The payment deadline referred to in paragraph 1 may be interrupted by the managing authority in either of the following duly justified cases:
(a)
the amount of the payment claim is not due or the appropriate supporting documents, including the documents necessary for management verifications under point (a) of the first subparagraph of Article 125(4), have not been provided;
(b)
an investigation has been initiated in relation to a possible irregularity affecting the expenditure concerned.
The beneficiary concerned shall be informed in writing of the interruption and the reasons for it.
Article 133
Use of the euro
1.   Member States which have not adopted the euro as their currency on the date of an application for payment shall convert the amounts of expenditure incurred in national currency into euro. Those amounts shall be converted into euro using the monthly accounting exchange rate of the Commission in the month during which the expenditure was registered in the accounts of the certifying authority of the operational programme concerned. The exchange rate shall be published electronically by the Commission each month.
2.   By way of derogation from paragraph 1, the ETC Regulation may establish specific rules on the timing for conversion into euro.
3.   When the euro becomes the currency of a Member State, the conversion procedure set out in paragraph 1 shall continue to apply to all expenditure recorded in the accounts by the certifying authority before the date of entry into force of the fixed conversion rate between the national currency and the euro.
Article 134
Payment of pre-financing
1.   The initial pre-financing amount shall be paid in instalments as follows:
(a)
in 2014: 1 % of the amount of support from the Funds and the EMFF for the entire programming period to the operational programme or 1,5 % of the amount of support from the Funds and the EMFF for the entire programming period to the operational programme when a Member State has been receiving financial assistance since 2010, in accordance with Articles 122 and 143 TFEU, or from the European Financial Stability Facility (EFSF), or is receiving financial assistance on 31 December 2013 in accordance with Articles 136 and 143 TFEU;
(b)
in 2015: 1 % of the amount of support from the Funds and the EMFF for the entire programming period to the operational programme or 1,5 % of the amount of support from the Funds and the EMFF for the entire programming period to the operational programme when a Member State has been receiving financial assistance since 2010, in accordance with Articles 122 and 143 TFEU, or from the EFSF, or is receiving financial assistance on 31 December 2014 in accordance with Articles 136 and 143 TFEU;
(c)
in 2016: 1 % of the amount of support from the Funds and the EMFF for the entire programming period to the operational programme.
If an operational programme is adopted in 2015 or later, the earlier instalments shall be paid in the year of adoption.
2.   An annual pre-financing amount shall be paid before 1 July in the years 2016 to 2023. It shall be a percentage of the amount of the support from the Funds and the EMFF for the whole programming period to the operational programme as follows:
—
2016: 2 %
—
2017: 2,625 %
—
2018: 2,75 %
—
2019: 2,875 %
—
2020 to 2023: 3 %.
3.   When calculating the amount of initial pre-financing referred to in paragraph 1, the amount of support for the entire programming period shall exclude the amounts from the performance reserve which were initially allocated to the operational programme.
When calculating the amount of annual pre-financing referred to in paragraph 2 up to and including 2020, the amount of support for the entire programming period shall exclude the amounts from the performance reserve which were initially allocated to the operational programme.
Article 135
Deadlines for presentation of interim payment applications and for their payment
1.   The certifying authority shall submit on a regular basis an application for interim payment in accordance with Article 131(1) covering amounts entered in its accounting system in the accounting year. However, the certifying authority, where it considers it to be necessary, may include such amounts in payment applications submitted in subsequent accounting years.
2.   The certifying authority shall submit the final application for an interim payment by 31 July following the end of the previous accounting year and, in any event, before the first application for interim payment for the next accounting year.
3.   The first application for interim payment shall not be made before the notification to the Commission of the designation of the managing authorities and certifying authorities in accordance with Article 124.
4.   Interim payments shall not be made for an operational programme unless the annual implementation report has been sent to the Commission in accordance with the Fund-specific rules.
5.   Subject to available funding, the Commission shall make the interim payment no later than 60 days after the date on which a payment application is registered with the Commission.
Article 136
Decommitment
1.   The Commission shall decommit any part of the amount in an operational programme that has not been used for payment of the initial and annual pre-financing and interim payments by 31 December of the third financial year following the year of budget commitment under the operational programme or for which a payment application drawn up in accordance with Article 131 has not been submitted in accordance with Article 135.
2.   That part of commitments still open on 31 December 2023 shall be decommitted if any of the documents required under Article 141(1) has not been submitted to the Commission by the deadline set out in Article 141(1).
CHAPTER II
Preparation, examination and acceptance of accounts and closure of operational programmes and suspension of payments
Section I
Preparation, examination and acceptance of accounts
Article 137
Preparation of the accounts
1.   The accounts referred to in point (a) of Article 59(5) of the Financial Regulation shall be submitted to the Commission for each operational programme. The accounts shall cover the accounting year and shall include at the level of each priority and, where applicable, fund and category of regions:
(a)
the total amount of eligible expenditure entered into the accounting systems of the certifying authority which has been included in payment applications submitted to the Commission in accordance with Article 131 and Article 135(2) by 31 July following the end of the accounting year, the total amount of the corresponding public expenditure incurred in implementing operations, and the total amount of corresponding payments made to beneficiaries under Article 132(1);
(b)
the amounts withdrawn and recovered during the accounting year, the amounts to be recovered as at the end of the accounting year, the recoveries effected pursuant to Article 71, and the irrecoverable amounts;
(c)
the amounts of programme contributions paid to financial instruments under Article 41(1) and advances of State aid under Article 131(4);
(d)
for each priority, a reconciliation between the expenditure stated pursuant to point (a) and the expenditure declared in respect of the same accounting year in payment applications, accompanied by an explanation of any differences.
2.   Where expenditure previously included in an application for interim payment for the accounting year is excluded by a Member State from its accounts due to an ongoing assessment of that expenditure's legality and regularity, any or all of that expenditure subsequently found to be legal and regular may be included in an application for interim payment relating to subsequent accounting years.
3.   The Commission shall, in order to lay down uniform conditions for the implementation of this Article, adopt implementing acts setting out the model for the accounts referred to in this Article. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 150(3).
Article 138
Submission of information
For each year from 2016 until and including 2025, Member States shall submit, by the deadline set out in Article 59(5) of the Financial Regulation, the documents referred to in that Article namely:
(a)
the accounts, referred to in Article 137(1) of this Regulation, for the preceding accounting year;
(b)
the management declaration and the annual summary referred to in point (e) of the first subparagraph of Article 125(4) of this Regulation, for the preceding accounting year;
(c)
the audit opinion and the control report referred to in points (a) and (b) of the first subparagraph of Article 127(5) of this Regulation, for the preceding accounting year.
Article 139
Examination and acceptance of accounts
1.   The Commission shall carry out an examination of the documents submitted by the Member State under Article 138. Upon request by the Commission, the Member State shall provide all necessary additional information to enable the Commission to determine whether the accounts are complete, accurate and true, by the deadline set out in Article 84.
2.   The Commission shall accept the accounts where it is able to conclude that the accounts are complete, accurate and true. The Commission shall reach such a conclusion where the audit authority has provided an unqualified audit opinion regarding the completeness, accuracy and veracity of the accounts unless the Commission has specific evidence that the audit opinion on the accounts is unreliable.
3.   The Commission shall inform the Member State by the deadline set out in Article 84 as to whether it is able to accept the accounts.
4.   If, for reasons attributable to Member State, the Commission is unable to accept the accounts by the deadline set out in Article 84, the Commission shall notify the Member States specifying the reasons in accordance with paragraph 2 of this Article and the actions which are required to be undertaken and the time period for their completion. At the end of the time period for the completion of those actions the Commission shall inform the Member State as to whether it is able to accept the accounts.
5.   Issues related to legality and regularity of the underlying transactions concerning expenditure entered in the accounts shall not be taken into account for the purposes of acceptance of the accounts by the Commission. The procedure for examination and acceptance of the accounts shall not interrupt the treatment of applications for interim payments and shall not lead to suspension of payments, without prejudice to Articles 83 and 142.
6.   On the basis of the accepted accounts, the Commission shall calculate the amount chargeable to the Funds and to the EMFF for the accounting year and the consequent adjustments in relation to the payments to the Member State. The Commission shall take into account:
(a)
the amounts in the accounts referred to in point (a) of Article 137(1) and to which the co-financing rate for each priority is to be applied;
(b)
the total amount of payments made by the Commission during that accounting year, consisting of:
(i)
the amount of interim payments paid by the Commission in accordance with Article 130(1) and Article 24; and
(ii)
the amount of the annual pre-financing paid under Article 134(2).
7.   After the calculation carried out under paragraph 6, the Commission shall clear the respective annual pre-financing and pay any additional amount due within 30 days of the acceptance of the accounts. Where there is an amount recoverable from the Member State, it shall be subject to a recovery order issued by the Commission which shall be executed, where possible, by offsetting against amounts due to the Member State under subsequent payments to the same operational programme. Such recovery shall not constitute a financial correction and shall not reduce support from the Funds to the operational programme. The amount recovered shall constitute assigned revenue in accordance with Article 177(3) of the Financial Regulation.
8.   Where, after applying the procedure set out in paragraph 4, the Commission is unable to accept the accounts, the Commission shall determine, on the basis of the available information and in accordance with paragraph 6, the amount chargeable to the Funds for the accounting year, and shall inform the Member State. Where the Member State notifies the Commission of its agreement within two months of the transmission by the Commission of the information, paragraph 7 shall apply. In the absence of such agreement, the Commission shall adopt a decision, by means of implementing acts, setting out the amount chargeable to the Funds for the accounting year. Such decision shall not constitute a financial correction and shall not reduce support from the Funds to the operational programme. On the basis of the decision, the Commission shall apply the adjustments to the payments to the Member State in accordance with paragraph 7.
9.   The acceptance of the accounts by the Commission, or a decision by the Commission under paragraph 8 of this Article, shall be without prejudice to the application of corrections under Articles 144 and 145.
10.   Member States may replace irregular amounts which are detected after the submission of the accounts by making the corresponding adjustments in the accounts for the accounting year in which the irregularity is detected, without prejudice to Articles 144 and 145.
Article 140
Availability of documents
1.   Without prejudice to the rules governing State aid, the managing authority shall ensure that all supporting documents regarding expenditure supported by the Funds on operations for which the total eligible expenditure is less than EUR 1 000 000, are made available to the Commission and the European Court of Auditors upon request for a period of three years from 31 December following the submission of the accounts in which the expenditure of the operation is included.
In the case of operations other than those referred to in the first subparagraph, all supporting documents shall be made available for a two year period from 31 December following the submission of the accounts in which the final expenditure of the completed operation is included.
A managing authority may decide to apply to operations for which the total eligible expenditure is less than EUR 1 000 000 the rule referred to in the second subparagraph.
The time period referred to in the first subparagraph shall be interrupted either in the case of legal proceedings or by a duly justified request of the Commission.
2.   The managing authority shall inform beneficiaries of the start date of the period referred to in paragraph 1.
3.   The documents shall be kept either in the form of the originals, or certified true copies of the originals, or on commonly accepted data carriers including electronic versions of original documents or documents existing in electronic version only.
4.   The documents shall be kept in a form which permits identification of data subjects for no longer than is necessary for the purposes for which the data were collected or for which they are further processed.
5.   The procedure for certification of conformity of documents held on commonly accepted data carriers with the original document shall be laid down by the national authorities and shall ensure that the versions held comply with national legal requirements and can be relied on for audit purposes.
6.   Where documents exist in electronic form only, the computer systems used shall meet accepted security standards that ensure that the documents held comply with national legal requirements and can be relied on for audit purposes.
Section II
Closure of operational programmes
Article 141
Submission of closure documents and payment of the final balance
1.   In addition to the documents referred to in Article 138, for the final accounting year from 1 July 2023 to 30 June 2024, Member States shall submit a final implementation report for the operational programme or the last annual implementation report for the operational programme supported by the EMFF.
2.   The final balance shall be paid no later than three months after the date of acceptance of accounts of the final accounting year or one month after the date of acceptance of the final implementation report, whichever date is later.
Section III
Suspension of payments
Article 142
Suspension of payments
1.   All or part of the interim payments at the level of priorities or operational programmes may be suspended by the Commission if one or more of the following conditions are met:
(a)
there is a serious deficiency in the effective functioning of the management and control system of the operational programme, which has put at risk the Union contribution to the operational programme and for which corrective measures have not been taken;
(b)
expenditure in a statement of expenditure is linked to an irregularity having serious financial consequences which has not been corrected;
(c)
the Member State has failed to take the necessary action to remedy the situation giving rise to an interruption under Article 83;
(d)
there is a serious deficiency in the quality and reliability of the monitoring system or of the data on common and specific indicators;
(e)
there is a failure to complete actions to fulfil an ex ante conditionality subject to the conditions set out in Article 19;
(f)
there is evidence resulting from the performance review for a priority that there has been a serious failure in achieving that priority's milestones relating to financial and output indicators and key implementation steps set out in the performance framework subject to the conditions set out in Article 22.
The Fund-specific rules for the EMFF may lay down specific bases for suspension of payments linked to non-compliance with rules applicable under the Common Fisheries Policy, which shall be proportionate, having regard to the nature, gravity, duration and recurrence of the non-compliance.
2.   The Commission may decide, by means of implementing acts, to suspend all or part of interim payments, after having given the Member State the opportunity to present its observations.
3.   The Commission shall end suspension of all or part of interim payments where the Member State has taken the necessary measures to enable the suspension to be lifted.
CHAPTER III
Financial corrections
Section I
Financial corrections by Member States
Article 143
Financial corrections by Member States
1.   The Member States shall in the first instance be responsible for investigating irregularities and for making the financial corrections required and pursuing recoveries. In the case of a systemic irregularity, the Member State shall extend its investigation to cover all operations potentially affected.
2.   Member States shall make the financial corrections required in connection with individual or systemic irregularities detected in operations or operational programmes. Financial corrections shall consist of cancelling all or part of the public contribution to an operation or operational programme. The Member States shall take into account the nature and gravity of the irregularities and the financial loss to the Funds or the EMFF and shall apply a proportionate correction. Financial corrections shall be recorded in the accounts by the managing authority for the accounting year in which the cancellation is decided.
3.   The contribution from the Funds or the EMFF cancelled in accordance with paragraph 2 may be reused by the Member State within the operational programme concerned, subject to paragraph 4.
4.   The contribution cancelled in accordance with paragraph 2 may not be reused for any operation that was the subject of the correction or, where a financial correction is made for a systemic irregularity, for any operation affected by the systemic irregularity.
5.   The Fund-specific rules for the EMFF may lay down specific bases for financial corrections by the Member States linked to non-compliance with rules applicable under the Common Fisheries Policy, which shall be proportionate, having regard to the nature, gravity, duration and recurrence of the non-compliance.
Section II
Financial corrections by the Commission
Article 144
Criteria for financial corrections
1.   The Commission shall make financial corrections, by means of implementing acts, by cancelling all or part of the Union contribution to an operational programme in accordance with Article 85, where, after carrying out the necessary examination, it concludes that:
(a)
there is a serious deficiency in the effective functioning of the management and control system of the operational programme which has put at risk the Union contribution already paid to the operational programme;
(b)
the Member State has not complied with its obligations under Article 143 prior to the opening of the correction procedure under this paragraph;
(c)
expenditure contained in a payment application is irregular and has not been corrected by the Member State prior to the opening of the correction procedure under this paragraph.
The Commission shall base its financial corrections on individual cases of identified irregularity and shall take account of whether an irregularity is systemic. Where it is not possible to quantify precisely the amount of irregular expenditure charged to the Funds or the EMFF, the Commission shall apply a flat rate or extrapolated financial correction.
2.   The Commission shall, when deciding on a correction under paragraph 1, respect the principle of proportionality by taking account of the nature and gravity of the irregularity and the extent and financial implications of the deficiencies in management and control systems found in the operational programme.
3.   Where the Commission bases its position on reports of auditors other than those of its own services, it shall draw its own conclusions regarding the financial consequences after examining the measures taken by the Member State concerned under Article 143(2), the notifications sent under Article 122(2), and any replies from the Member State.
4.   In accordance with Article 22(7), where the Commission, based on the examination of the final implementation report of the operational programme for the Funds or the last annual implementation report for the EMFF, establishes a serious failure to achieve the targets set out in the performance framework, it may apply financial corrections in respect of the priorities concerned, by means of implementing acts.
5.   When a Member State does not comply with its obligations under Article 95, the Commission may, in relation to the degree of non-compliance with those obligations, make a financial correction by cancelling all or part of the Structural Funds contribution to the Member State concerned.
6.   The Commission shall be empowered to adopt delegated acts in accordance with Article 149, laying down detailed rules concerning the criteria for determining serious deficiencies in the effective functioning of management and control systems, including the main types of such deficiencies, the criteria for establishing the level of financial correction to be applied and the criteria for applying flat rates or extrapolated financial corrections.
7.   The Fund-specific rules for the EMFF may lay down specific bases for financial corrections by the Commission linked to non-compliance with rules applicable under the Common Fisheries Policy which shall be proportionate having regard to the nature, gravity, duration and recurrence of the non-compliance.
Article 145
Procedure
1.   Before taking a decision on a financial correction, the Commission shall launch the procedure by informing the Member State of the provisional conclusions of its examination and requesting the Member State to submit its comments within two months.
2.   Where the Commission proposes a financial correction on the basis of extrapolation or a flat rate, the Member State shall be given the opportunity to demonstrate, through an examination of the documentation concerned, that the actual extent of irregularity is less than the Commission's assessment. In agreement with the Commission, the Member State may limit the scope of this examination to an appropriate proportion or sample of the documentation concerned. Except in duly justified cases, the time allowed for that examination shall not exceed a further period of two months after the two-month period referred to in paragraph 1.
3.   The Commission shall take account of any evidence provided by the Member State within the time limits set out in paragraphs 1 and 2.
4.   Where the Member State does not accept the provisional conclusions of the Commission, the Member State shall be invited to a hearing by the Commission, in order to ensure that all relevant information and observations are available as a basis for conclusions by the Commission on the application of the financial correction.
5.   In the event of an agreement, and without prejudice to paragraph 6 of this Article, the Member State may reuse the Funds concerned in accordance with Article 143(3).
6.   In order to apply financial corrections the Commission shall take a decision, by means of implementing acts, within six months of the date of the hearing, or of the date of receipt of additional information where the Member State agrees to submit such additional information following the hearing. The Commission shall take account of all information and observations submitted during the course of the procedure. If no hearing takes place, the six month period shall begin to run two months after the date of the letter of invitation to the hearing sent by the Commission.
7.   Where the Commission in carrying out its responsibilities under Article 75, or the European Court of Auditors, detects irregularities demonstrating a serious deficiency in the effective functioning of the management and control systems, the resulting financial correction shall reduce support from the Funds to the operational programme.
The first subparagraph shall not apply in the case of a serious deficiency in the effective functioning of a management and control system which, prior to the date of detection by the Commission or the European Court of Auditors:
(a)
had been identified in the management declaration, annual control report or the audit opinion submitted to the Commission in accordance with Article 59(5) of the Financial Regulation, or in other audit reports of the audit authority submitted to the Commission and appropriate measures taken; or
(b)
had been the subject of appropriate remedial measures by the Member State.
The assessment of serious deficiencies in the effective functioning of management and control systems shall be based on the applicable law when the relevant management declarations, annual control reports and audit opinions were submitted.
When deciding on a financial correction the Commission shall:
(a)
respect the principle of proportionality by taking account of the nature and gravity of the serious deficiency in the effective functioning of a management and control system and its financial implications for the budget of the Union;
(b)
for the purpose of applying a flat rate or extrapolated correction, exclude irregular expenditure previously detected by the Member State which has been the subject of an adjustment in the accounts in accordance with Article 139(10), and expenditure subject to an ongoing assessment of its legality and regularity under Article 137(2);
(c)
take into account flat rate or extrapolated corrections applied to the expenditure by the Member State for other serious deficiencies detected by the Member State when determining the residual risk for the budget of the Union.
8.   The Fund-specific rules for the EMFF may lay down additional rules of procedure for financial corrections referred to in Article 144(7).
Article 146
Obligations of Member States
A financial correction by the Commission shall not prejudice the Member State's obligation to pursue recoveries under Article 143(2) of this Regulation and to recover State aid within the meaning of Article 107(1) TFEU and under Article 14 of Council Regulation (EC) No 659/1999 
(
39
)
.
Article 147
Repayment
1.   Any repayment due to be made to the budget of the Union shall be effected before the due date indicated in the order for recovery drawn up in accordance with Article 73 of the Financial Regulation. The due date shall be the last day of the second month following the issuing of the order.
2.   Any delay in effecting repayment shall give rise to interest on account of late payment, starting on the due date and ending on the date of actual payment. The rate of such interest shall be one-and-a-half percentage points above the rate applied by the European Central Bank in its main refinancing operations on the first working day of the month in which the due date falls.
TITLE III
PROPORTIONAL CONTROL OF OPERATIONAL PROGRAMMES
Article 148
Proportional control of operational programmes
1.   Operations for which the total eligible expenditure does not exceed EUR 200 000 for the ERDF and the Cohesion Fund, EUR 150 000 for the ESF or EUR 100 000 for the EMFF shall not be subject to more than one audit by either the audit authority or the Commission prior to the submission of the accounts for the accounting year in which the operation is completed. Other operations shall not be subject to more than one audit per accounting year by either the audit authority or the Commission prior to the submission of the accounts for the accounting year in which the operation is completed. Operations shall not be subject to an audit by the Commission or the audit authority in any year if there has already been an audit in that year by the European Court of Auditors, provided that the results of the audit work performed by the European Court of Auditors for such operations can be used by the audit authority or the Commission for the purpose of fulfilling their respective tasks.
2.   For operational programmes for which the most recent audit opinion indicates that there are no significant deficiencies, the Commission may agree with the audit authority in the subsequent meeting referred to in Article 128(3) that the level of audit work required may be reduced so that it is proportionate to the risk established. In such cases, the Commission shall not carry out its own on-the-spot audits unless there is evidence suggesting deficiencies in the management and control system affecting expenditure declared to the Commission in an accounting year for which the accounts have been accepted by the Commission.
3.   For operational programmes for which the Commission concludes that the opinion of the audit authority is reliable, it may agree with the audit authority to limit the Commission's own on-the-spot audits to audit the work of the audit authority unless there is evidence of deficiencies in the work of the audit authority for an accounting year for which the accounts have been accepted by the Commission.
4.   Notwithstanding paragraph 1, the audit authority and the Commission may carry out audits of operations in the event that a risk assessment or an audit by the European Court of Auditors establishes a specific risk of irregularity or fraud, in the case of evidence of serious deficiencies in the effective functioning of the management and control system of the operational programme concerned, and, during the period referred to in Article 140(1). The Commission may, for the purpose of assessing the work of an audit authority, review the audit trail of the audit authority or take part in the on-the-spot audits of the audit authority and, where, in accordance with internationally accepted audit standards, it is necessary for the purpose of obtaining assurance as to the effective functioning of the audit authority, the Commission may carry out audits of operations.
PART FIVE
DELEGATIONS OF POWER, IMPLEMENTING, TRANSITIONAL AND FINAL PROVISIONS
CHAPTER I
Delegations of power and implementing provisions
Article 149
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 5(3), the second paragraph of Article 12, the fourth subparagraph of Article 22(7), Article 37(13), the third subparagraph of Article 38(4), Article 40(4), Article 41(3), the second subparagraph of Article 42(1), Article 42(6), the second, third, fourth and seventh subparagraphs of Article 61 (3),Articles 63(4) and 64(4), the second subparagraph of Article 68(1), the fourth paragraph of Article 101, the fifth subparagraph of Article 122(2), the first subparagraph of Article 125(8), Article 125(9), Article 127(7) and (8) and Article 144(6) shall be conferred on the Commission from.21 December 2013 until 31 December 2020.
3.   The delegation of power referred to in Article 5(3), the second paragraph of Article 12, the fourth subparagraph of Article 22(7), Article 37(13), the third subparagraph of Article 38(4), Article 40(4), Article 41(3), the second subparagraph of Article 42(1), Article 42(6), the second, third, fourth and seventh subparagraphs of Article 61 (3),Articles 63(4) and 64(4), the second subparagraph of Article 68(1), the fourth paragraph of Article 101, the fifth subparagraph of Article 122(2), the first subparagraph of Article 125(8), Article 125(9), Article 127(7) and (8) and Article 144(6) 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 the 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.   As soon as it adopts a delegated act, the Commission shall notify it simultaneously to the European Parliament and to the Council.
5.   A delegated act adopted pursuant to Article 5(3), the second paragraph of Article 12, the fourth subparagraph of Article 22(7), Article 37(13), the third subparagraph of Article 38(4), Article 40(4), Article 41(3), the second subparagraph of Article 42(1), Article 42(6), the second, third, fourth and seventh subparagraphs of Article 61 (3),Articles 63(4) and 64(4), the second subparagraph of Article 68(1), the fourth paragraph of Article 101, the fifth subparagraph of Article 122(2), the first subparagraph of Article 125(8), Article 125(9), Article 127(7) and (8) and Article 144(6) shall enter into force only if no objection has been expressed either by the European Parliament or 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 150
Committee Procedure
1.   In the application of this Regulation, the ERDF Regulation, the ETC Regulation, the ESF Regulation and the CF Regulation, the Commission shall be assisted by a Coordination Committee for the European Structural and Investment Funds. That committee shall be a committee within the meaning of Regulation (EU) No 182/2011.
2.   Where reference is made to this paragraph, Article 4 of Regulation (EU) No 182/2011 shall apply.
3.   Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 shall apply.
Where the committee delivers no opinion, the Commission shall not adopt the draft implementing act in respect of the implementing powers referred to in the third paragraph of Article 8, the fifth subparagraph of Article 22(7), the second subparagraph of Article 38(3), Article 38(10), the second subparagraph of Article 39(4), Article 46(3), the second subparagraph of Article 96(2), Article 115(4) and the second subparagraph of Article 125(8), and the third subparagraph of Article 5(4) of Regulation (EU) No 182/2011 shall apply.
CHAPTER II
Transitional and final provisions
Article 151
Review
The European Parliament and the Council shall review this Regulation by 31 December 2020 in accordance with Article 177 TFEU.
Article 152
Transitional provisions
1.   This Regulation shall not affect either the continuation or modification, including the total or partial cancellation of assistance approved by the Commission on the basis of Regulation (EC) No 1083/2006 or any other legislation applying to that assistance on 31 December 2013. That Regulation or such other applicable legislation shall consequently continue to apply after 31 December 2013 to that assistance or the operations concerned until their closure. For the purposes of this paragraph assistance shall cover operational programmes and major projects.
2.   Applications to receive assistance made or approved under Regulation (EC) No 1083/2006 shall remain valid.
3.   Where a Member State makes use of the option set out in Article 123(3), it may submit a request to the Commission for the managing authority to carry out the functions of the certifying authority by way of derogation from point (b) of Article 59(1) of Regulation (EC) No 1083/2006 for the corresponding operational programmes implemented on the basis of Regulation (EC) No 1083/2006. The request shall be accompanied by an assessment made by the audit authority. Where the Commission is satisfied on the basis of information made available from the audit authority and from its own audits that the management and control systems of those operational programmes function effectively and that their functioning will not be prejudiced by the managing authority carrying out the functions of the certifying authority, it shall inform the Member State of its agreement within two months of the date of receipt of the request.
Article 153
Repeal
1.   Without prejudice to the provisions laid down in Article 152, Regulation (EC) No 1083/2006 is hereby repealed with effect from 1 January 2014.
2.   References to the repealed Regulation shall be construed as references to this Regulation and shall be read in accordance with the correlation table set out in Annex XIV.
Article 154
Entry into force
This Regulation shall enter into force on the day following that of its publication in the 
Official Journal of the European Union
.
Articles 20 to 24, Article 29(3), point (a) of Article 38(1), Articles 58, 60, 76 to 92, 118, 120, 121 and Articles 129 to 147 shall apply with effect from 1 January 2014.
The second sentence of the seventh subparagraph of Article 39(2) and the fifth paragraph of Article 76 shall apply with effect from the date on which the amendment to the Financial Regulation relating to the decommitment of appropriations has entered into force.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 17 December 2013.
For the European Parliament
The President
M. SCHULZ
For the Council
The President
R. ŠADŽIUS
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OJ C 191, 29.6.2012, p. 30
, 
OJ C 44, 15.2.2013, p. 76
 and 
OJ C 271, 19.9.2013, p. 101
.
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2
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OJ C 225, 27.7.2012, p. 58
 and 
OJ C 17, 19.1.2013, p. 56
.
(
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OJ C 47, 17.2.2011, p. 1
, 
OJ C 13, 16.1.2013, p. 1
 and 
OJ C 267, 17.9.2013, p. 1
.
(
4
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  Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (
OJ L 298, 26.10.2012, p. 1
).
(
5
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  Regulation (EU) No 1304/2013 of the European Parliament and of the Council of 17 December 2013 on the European Social Fund and repealing Regulation (EC) No 1081/2006 (See page 470 of this Official Journal).
(
6
)
  Regulation (EU) No 1307/2013 of the European Parliament and of the Council of 17 December 2013 establishing rules for direct payments to farmers under support schemes within the framework of the common agricultural policy and repealing Council Regulation (EC) No 637/2008 and Council Regulation (EC) No 73/2009 (See page 608 of this Official Journal).
(
7
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  Council Regulation (EC) No 73/2009 of 19 January 2009 establishing common rules for direct support schemes for farmers under the common agricultural policy and establishing certain support schemes for farmers, amending Regulations (EC) No 1290/2005, (EC) No 247/2006, (EC) No 378/2007 and repealing Regulation (EC) No 1782/2003 (
OJ L 30, 31.1.2009, p. 16
).
(
8
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  Regulation (EU) No 1291/2013 of the European Parliament and of the Council of 11 December 2013 establishing Horizon 2020 - the Framework Programme for Research and Innovation (2014-2020) and repealing Decision No 1982/2006/EC (See page 104 of this Official Journal).
(
9
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  Regulation (EU) No 1301/2013 of the European Parliament and of the Council of 17 December 2013 on the European Regional Development Fund and on specific provisions concerning the Investment for growth and jobs goal and repealing Regulation (EC) No 1080/2006 (See page 289 of this Official Journal).
(
10
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  Regulation (EU) No 1300/2013 of the European Parliament and of the Council of 17 December 2013 on the Cohesion Fund and repealing Council Regulation (EC) No 1084/2006 (See page 281 of this Official Journal).
(
11
)
  Regulation (EU) No 1299/2013 of the European Parliament and of the Council of 17 December 2013 on specific provisions for the support from the European Regional Development Fund to the European territorial cooperation goal (See page 259 of this Official Journal).
(
12
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  Regulation (EU) No 1305/2013 of the European Parliament and of the Council of 17 December 2013 on support for rural development by the European Agricultural Fund for Rural Development and repealing Regulation (EC) No 1698/2005 (See page 487 of this Official Journal).
(
13
)
  Regulation (EC) No 1059/2003 of the European Parliament and of the Council of 26 May 2003 on the establishment of a common classification of territorial units for statistics (NUTS) (
OJ L 154, 21.6.2003, p. 1
).
(
14
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  Commission Regulation (EC) No 105/2007 of 1 February 2007 amending the annexes to Regulation (EC) No 1059/2003 of the European Parliament and of the Council on the establishment of a common classification of territorial units for statistics (NUTS) (
OJ L 39, 10.2.2007, p. 1
).
(
15
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  Regulation (EU, Euratom) No 1311/2013 of the Council of 2 december 2013 laying down the multiannual financial framework for the years 2014-2020 (See page 884 of this Official Journal).
(
16
)
  Regulation 1316/2013 of the European Parliament and of the Council of 11 december 2013, establishing the Connecting Europe Facility, amending Regulation (EU) No 913/2010 and repealing Regulations (EC) No 680/2007 and (EC) No 67/2010 (
OJ L 348, 20.12.2013, p. 129
).
(
17
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  Council Regulation (EC) No 1466/97 of 7 July 1997 on the strengthening of the surveillance of budgetary positions and the surveillance and coordination of economic policies (
OJ L 209, 2.8.1997, p. 1
).
(
18
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  Council Regulation (EC) No 1083/2006 of 11 July 2006 laying down general provisions on the European Regional Development Fund, the European Social Fund and the Cohesion Fund and repealing Regulation (EC) No 1260/1999 (
OJ L 210, 31.7.2006, p. 25
).
(
19
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  Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by Member States of the Commission's exercise of implementing powers (
OJ L 55, 28.2.2011, p. 13
).
(
20
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  Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013 on the financing, management and monitoring of the common agriculture policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008 (See page 549 of this Official Journal).
(
21
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  Council Recommendation of 13 July 2010 on broad guidelines for the economic policies of the Member States and of the Union (
OJ L 191, 23.7.2010, p. 28
).
(
22
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  Council Decision 2010/707/EU of 21 October 2010 on guidelines for the employment policies of the Member States (
OJ L 308, 24.11.2010, p. 46
).
(
23
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  Commission Regulation (EC) No 1998/2006 of 15 December 2006 on the application of Articles 87 and 88 of the Treaty to de minimis aid (
OJ L 379, 28.12.2006, p. 5
).
(
24
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  Commission Regulation (EC) No 1535/2007 of 20 December 2007 on the application of Articles 87 and 88 of the EC Treaty to de minimis aid in the sector of agricultural production (
OJ L 337, 21.12.2007, p. 35
).
(
25
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  Commission Regulation (EC) No 875/2007 of 24 July 2007 on the application of Articles 87 and 88 of the EC Treaty to de minimis aid in the fisheries sector and amending Regulation (EC) No 1860/2004 (
OJ L 193, 25.7.2007, p. 6
).
(
26
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  Directive 2004/18/EC of the European Parliament and of the Council of 31 March 2004 on the coordination of procedures for the award of public works contracts, public supply contracts and public service contracts (
OJ L 134, 30.4.2004, p. 114
).
(
27
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  Regulation (EC) No 1082/2006 of the European Parliament and of the Council of 5 July 2006 on a European grouping of territorial cooperation (EGTC) (
OJ L 210, 31.7.2006, p. 19
).
(
28
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  Commission Recommendation of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises (
OJ L 124, 20.5.2003, p. 36
).
(
29
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  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
).
(
30
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  Council Regulation (EU) No 407/2010 of 11 May 2010 establishing a European financial stabilisation mechanism (
OJ L 118, 12.5.2010, p. 1
).
(
31
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  Council Regulation (EC) No 332/2002 of 18 February 2002 establishing a facility providing medium-term financial assistance for Member States' balances of payments (
OJ L 53, 23.2.2002, p. 1
).
(
32
)
  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, 27.05.2013, p. 1
).
(
33
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  Council Regulation (EC) No 1467/97 of 7 July 1997 on speeding up and clarifying the implementation of the excessive deficit procedure (
OJ L 209, 2.8.1997, p. 6
).
(
34
)
  Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (
OJ L 176, 27.6.2013, p. 1
).
(
35
)
  Directive 2013/36/EU of the European Parliament and of the Council of 26 June 2013 on access to the activity of credit institutions and the prudential supervision of credit institutions and investment firms, amending Directive 2002/87/EC and repealing Directives 2006/48/EC and 2006/49/EC (
OJ L 176, 27.6.2013, p. 338
).
(
36
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  Directive 2001/42/EC of the European Parliament and of the Council of 27 June 2001 on the assessment of the effects of certain plans and programmes on the environment (
OJ L 197, 21.7.2001, p. 30
).
(
37
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  Council Regulation (EC) No 2223/96 of 25 June 1996 on the European system of national and regional accounts in the Community (
OJ L 310, 30.11.1996, p. 1
).
(
38
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  Council Regulation (EC) No 1198/2006 of 27 July 2006 on the European Fisheries Fund (
OJ L 223, 15.8.2006, p. 1
).
(
39
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  Council Regulation (EC) No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 93 of the EC Treaty (
OJ L 83, 27.3.1999, p. 1
).
ANNEX I
COMMON STRATEGIC FRAMEWORK
1.   INTRODUCTION
In order to promote the harmonious, balanced and sustainable development of the Union and to maximise the contribution of the ESI Funds to the Union strategy for smart, sustainable and inclusive growth as well as the Fund-specific missions of the ESI Funds, including economic, social and territorial cohesion, it is necessary to ensure that policy commitments made in the context of the Union strategy for smart, sustainable and inclusive growth are underpinned by investment through the ESI Funds and other Union instruments. The Common Strategic Framework (CSF) shall therefore, in accordance with Article 10, and in compliance with the priorities and objectives laid down in the Fund-specific Regulations, provide strategic guiding principles in order to achieve an integrated development approach using the ESI Funds coordinated with other Union instruments and policies, in line with the policy objectives and headline targets of the Union strategy for smart, sustainable and inclusive growth and, where appropriate, the flagship initiatives, while taking into account the key territorial challenges and specific national, regional and local contexts.
2.   CONTRIBUTION OF ESI FUNDS TO THE UNION STRATEGY FOR SMART, SUSTAINABLE AND INCLUSIVE GROWTH AND COHERENCE WITH THE UNION'S ECONOMIC GOVERNANCE
1.
To support effective targeting of smart, sustainable and inclusive growth in the Partnership Agreements and programmes this Regulation identifies eleven thematic objectives, set out in the first paragraph of Article 9, corresponding to the priorities of the Union strategy for smart, sustainable and inclusive growth which shall receive support from the ESI Funds.
2.
In line with the thematic objectives set out in the first paragraph of Article 9, Member States shall, in order to ensure critical mass necessary to deliver growth and jobs, concentrate support in accordance with Article 18 of this Regulation and with the Fund-specific rules on thematic concentration, and shall ensure the effectiveness of spending. Member States shall give particular attention to prioritising growth-friendly expenditure, including spending on education, research, innovation and energy efficiency and expenditure to facilitate the access of SMEs to finance, and to ensure environmental sustainability, and the management of natural resources and climate action as well as to modernise public administration. They shall also take account of maintaining or reinforcing the coverage and effectiveness of employment services and active labour market policies in order to combat unemployment, with a focus on youth and tackle the social consequences of the crisis, and promote social inclusion.
3.
To ensure consistency with priorities established in the context of the European Semester, in preparing their Partnership Agreements, Member States shall plan the use of the ESI Funds taking into account the National Reform Programmes, where appropriate, and the most recent relevant country-specific recommendations adopted in accordance with Article 121(2) TFEU and relevant Council recommendations adopted in accordance with Article 148(4) TFEU in accordance with their respective roles and obligations. Member States, where necessary, shall also take into account relevant Council recommendations based on the Stability and Growth Pact and the economic adjustment programmes.
4.
In order to determine the way in which the ESI Funds can most effectively contribute to the Union strategy for smart, sustainable and inclusive growth, and to take account of the Treaty objectives, including economic, social and territorial cohesion, Member States shall select the thematic objectives for the planned use of the ESI Funds within the appropriate national, regional and local contexts.
3.   INTEGRATED APPROACH TO AND ARRANGEMENTS FOR THE USE OF THE ESI FUNDS
3.1   Introduction
1.
In accordance with point (a) of Article 15(2) the Partnership Agreement shall indicate an integrated approach to territorial development. Member States shall ensure that the selection of thematic objectives and investment and Union priorities addresses development needs and territorial challenges in an integrated manner in line with the analysis set out in section 6.4. Member States shall seek to make maximum use of the possibilities for ensuring coordinated and integrated delivery of the ESI funds.
2.
Member States and, where appropriate in accordance with Article 4(4), regions shall ensure that the interventions supported through the ESI Funds are complementary and are implemented in a coordinated manner with a view to creating synergies, in order to reduce the administrative cost and burden for managing bodies and beneficiaries in accordance with Articles 4, 15 and 27.
3.2   Coordination and complementarity
1.
Member States and managing authorities responsible for the implementation of the ESI Funds shall work closely together in the preparation, implementation, monitoring and evaluation of the Partnership Agreement and programmes. In particular, they shall ensure that the following actions are carried out:
(a)
identify areas of intervention where the ESI Funds can be combined in a complementary manner to achieve the thematic objectives set out in this Regulation;
(b)
ensure in accordance with Article 4(6), the existence of arrangements for the effective coordination of the ESI Funds in order to increase the impact and effectiveness of the Funds including, where appropriate, through the use of multi-fund programmes for the Funds;
(c)
promote the involvement of managing authorities responsible for other ESI Funds and relevant ministries in the development of support schemes to ensure coordination and synergies and to avoid overlaps;
(d)
establish, where appropriate, joint monitoring committees for programmes implementing the ESI Funds, and the development of other joint management and control arrangements to facilitate coordination between authorities responsible for the implementation of the ESI Funds;
(e)
make use of available joint eGovernance solutions, which may assist applicants and beneficiaries, and make the widest possible use of "one-stop shops", including for advice on the opportunities of support available through each of the ESI Funds;
(f)
establish mechanisms to coordinate cooperation activities financed by the ERDF and the ESF with investments supported by the programmes under the Investment for growth and jobs goal;
(g)
promote common approaches between ESI Funds with regard to guidance for the development of operations, calls for proposals and selection processes or other mechanisms to facilitate access to Funds for integrated projects;
(h)
encourage cooperation between managing authorities of different ESI Funds in the areas of monitoring, evaluation, management and control, and audit.
3.3   Encouraging integrated approaches
1.
Member States shall, where appropriate, combine the ESI Funds into integrated packages at local, regional or national level, which are tailor-made to address specific territorial challenges in order to support the achievement of the objectives set out in the Partnership Agreement and programmes. This can be done using ITIs, Integrated operations, Joint Action Plans and community-led local development.
2.
In accordance with Article 36 to achieve integrated use of thematic objectives, funding from different priority axes or operational programmes supported by the ESF, ERDF and Cohesion Fund may be combined under an ITI. Actions carried out under an ITI may be complemented with financial support from the programmes under the EAFRD or the EMFF respectively.
3.
In accordance with the relevant provisions of the Fund-specific rules, to increase impact and effectiveness in a thematically coherent integrated approach a priority axis may concern more than one category of region, combine one or more complementary investment priorities from the ERDF, Cohesion Fund and ESF under one thematic objective and, in duly justified cases combine one or more complementary investment priorities from different thematic objectives in order to achieve the maximum contribution to that priority axis.
4.
Member States shall promote, in accordance with their institutional and legal framework and with Article 32 the development of local and sub-regional approaches. Community-led local development shall be implemented in the context of a strategic approach to ensure that the 'bottom-up' definition of local needs takes account of priorities set at a higher level. Member States shall therefore define the approach to community-led local development in the EAFRD and, where appropriate, in the ERDF, the ESF or the EMFF in accordance with Article 15(2) and shall indicate in the Partnership Agreement the main challenges to be tackled in this way, the main objectives and priorities for community-led local development, the types of territories to be covered, the specific role to be attributed to local action groups in the delivery of strategies and the role envisaged for the EAFRD and where appropriate for the ERDF, the ESF or the EMFF in implementing community-led local development strategies in different types of territories such as rural, urban and coastal areas and the corresponding co-ordination mechanisms.
4.   COORDINATION AND SYNERGIES BETWEEN ESI FUNDS AND OTHER UNION POLICIES AND INSTRUMENTS
Coordination by Member States as envisaged under this section shall apply in so far as a Member State intends to make use of support from the ESI Funds and other Union instruments in the relevant policy area. The Union programmes set out in this section do not constitute an exhaustive list.
4.1   Introduction
1.
Member States and the Commission shall, in accordance with their respective responsibilities, take into consideration the impact of Union policies at national and regional level, and on social, economic and territorial cohesion with a view to fostering synergies and effective coordination and to identifying and promoting the most suitable means of using Union funds to support local, regional and national investment. Member States shall also ensure complementarity between Union policies and instruments and national, regional and local interventions.
2.
Member States and the Commission shall, in accordance with Article 4(6) and with their respective responsibilities, ensure coordination between the ESI Funds and other relevant Union instruments at Union and Member State level. They shall take appropriate steps to ensure consistency, at programming and implementation stages, between interventions supported by the ESI Funds and the objectives of other Union policies. To this end, they shall seek to take into account the following aspects:
(a)
enhancing complementarities and synergies between different Union instruments at Union, national and regional level, both in the planning phase and during implementation;
(b)
optimise existing structures and where necessary, establish new structures that facilitate the strategic identification of priorities for the different instruments and structures for coordination at Union and national level that avoid duplication of effort and identify areas where additional financial support is needed;
(c)
make use of the potential to combine support from different instruments to support individual operations and work closely with those responsible for implementation at Union and national level to deliver coherent and streamlined funding opportunities for beneficiaries.
4.2   Coordination with the Common Agricultural Policy and the Common Fisheries Policy
1.
The EAFRD is an integral part of the Common Agricultural Policy and complements the measures under the European Agricultural Guarantee Fund which provide direct support to farmers and support market measures. Member States shall therefore manage those interventions together so as to maximise synergies and the added value of Union support.
2.
The EMFF aims to achieve the objectives of the reformed Common Fisheries Policy and of the Integrated Maritime Policy. Member States shall therefore make use of the EMFF to support efforts to improve data collection and strengthen control, and ensure that synergies are also sought in support of the priorities of Integrated Maritime Policy, such as marine knowledge, maritime spatial planning, integrated coastal zone management, integrated maritime surveillance, the protection of the marine environment and of biodiversity, and the adaptation to the adverse effects of climate change on coastal areas.
4.3   Horizon 2020 and other centrally managed Union programmes in the areas of research and innovation
1.
Member States and the Commission shall have due regard to strengthening coordination, synergies and complementarities between the ESI Funds and Horizon 2020, the Programme for the Competitiveness of Enterprises and small and medium-sized enterprises (COSME) in accordance with Regulation (EU) No 1287/2013 of the European Parliament and of the Council 
(
1
)
, and other relevant centrally managed Union funding programmes while also establishing a clear division of areas of intervention between them.
2.
Member States shall develop national and/or regional 'smart specialisation' strategies in line with the National Reform Programme, where appropriate. Such strategies may take the form of or be included in a national or a regional research and innovation strategic policy framework for 'smart specialisation'. Smart specialisation strategies shall be developed through involving national or regional managing authorities and stakeholders such as universities and other higher education institutions, industry and social partners in an entrepreneurial discovery process. The authorities directly concerned by Horizon 2020 shall be closely associated with that process. Smart specialisation strategies shall include:
(a)
"Upstream actions" to prepare regional R&I players to participate in Horizon 2020 ("stairways to excellence") to be developed, where necessary, through capacity- building. Communication and cooperation between Horizon 2020 national contact points and managing authorities of the ESI Funds shall be strengthened.
(b)
"Downstream actions" to provide the means to exploit and diffuse R&I results, stemming from Horizon 2020 and preceding programmes, into the market with particular emphasis on creating an innovation-friendly environment for business and industry, including SMEs and in line with the priorities identified for the territories in the relevant smart specialisation strategy.
3.
Member States shall encourage the use of the provisions in this Regulation that allow the ESI Funds to be combined with resources under Horizon 2020 in the relevant programmes used to implement parts of the strategies referred to in point 2. Joint support shall be provided to national and regional authorities for the design and implementation of such strategies, to identify opportunities for joint financing of R&I infrastructures of European interest, the promotion of international collaboration, methodological support through peer reviews, exchange of good practice, and training throughout regions.
4.
Member States and, where appropriate under Article 4(4), regions, shall consider additional measures aimed at unlocking their potential for excellence in R&I, in a manner that is complementary to and creates synergies with Horizon 2020, in particular through joint funding. Those measures shall consist of:
(a)
linking excellent research institutions and less developed regions as well as low- performing Research, Development and Innovation (RDI) Member States and regions to create new or upgrade existing centres of excellence in less developed regions as well as in low-performing RDI Member States and regions;
(b)
building links in less developed regions as well as in low-performing RDI Member States and regions between innovative clusters of recognised excellence;
(c)
establishing "ERA Chairs" to attract outstanding academics, in particular to less developed regions and low-performing RDI Member States and regions;
(d)
supporting access to international networks for researchers and innovators who lack sufficient involvement in the European Research Area (ERA) or are from less developed regions or low-performing RDI Member States and regions;
(e)
contributing as appropriate to the European Innovation Partnerships;
(f)
preparing national institutions and/or clusters of excellence for participation in the Knowledge and Innovation Communities (KICs) of the European Institute of Innovation and Technology (EIT); and
(g)
hosting high-quality international researcher mobility programmes with co-funding from the "Marie Sklodowska-Curie Actions".
Member States shall endeavour to use where appropriate, and in accordance with Article 70, the flexibility to support operations outside the programme area, with a level of investment sufficient to attain a critical mass, in order to implement the measures referred to in the first subparagraph as effectively as possible.
4.4   New Entrants Reserve (NER) 300 demonstration funding 
(
2
)
Member States shall ensure that financing from the ESI Funds is coordinated with support from the NER 300 Programme, which uses the revenues from auctioning 300 million allowances reserved under the new entrants reserve of the European Emissions Trading Scheme.
4.5   Programme for the Environment and Climate Action (LIFE) 
(
3
)
 and the environmental acquis
1.
Member States and the Commission shall, through a stronger thematic focus in programmes and the application of the principle of sustainable development in accordance with Article 8, seek to exploit synergies with Union policy instruments (both funding and non-funding instruments) serving climate change mitigation and adaptation, environmental protection and resource efficiency.
2.
Member States shall promote and, where appropriate and in accordance with Article 4, ensure complementarity and coordination with LIFE, in particular with integrated projects in the areas of nature, biodiversity, water, waste, air, climate change mitigation and adaptation. Such coordination shall be achieved through measures such as promoting the funding of activities through the ESI Funds that complement integrated projects under LIFE as well as by promoting the use of solutions, methods and approaches validated under LIFE, inter alia, including investments in green infrastructure, energy efficiency, eco-innovation, ecosystem-based solutions, and the adoption of related innovative technologies.
3.
The relevant sectoral plans, programmes or strategies (including the Prioritised Action Framework, the River Basin Management Plan, the Waste Management Plan, the mitigation plan or adaptation strategy) may serve as the coordination framework, where support is envisaged for the areas concerned.
4.6   ERASMUS + 
(
4
)
1.
Member States shall seek to use ESI Funds to mainstream tools and methods developed and tested successfully under "Erasmus +" in order to maximise the social and economic impact of investment in people and, inter alia give impetus to youth initiatives and citizens actions.
2.
Member States shall promote and ensure in accordance with Article 4, effective coordination between ESI Funds and 'Erasmus +' at national level through a clear distinction in the types of investment and target groups supported. Member States shall seek complementarity with regard to the funding of mobility actions.
3.
Coordination shall be achieved by putting in place appropriate cooperation mechanisms between managing authorities and the national agencies established under the 'Erasmus +' programme, which can foster transparent and accessible communication towards citizens at Union, national and regional level.
4.7   European Union Programme for Employment and Social Innovation (EaSI) 
(
5
)
1.
Member States shall promote and ensure in accordance with Article 4(6) effective coordination between the European Union Programme for Employment and Social Innovation (EaSI) and the support provided by the ESI Funds under the employment and social inclusion thematic objectives. That effective coordination includes coordination of support provided under the EURES axis of the EaSI with actions to enhance transnational labour mobility supported by the ESF in order to promote workers' geographical mobility and boost employment opportunities, as well as coordination between the ESI Funds' support for self-employment, entrepreneurship, business creation and social enterprises and the EaSI support under the microfinance and social entrepreneurship axis.
2.
Member States shall seek to scale-up the most successful measures developed under the Progress axis of the EaSI, notably on social innovation and social policy experimentation with the support of the ESF.
4.8   Connecting Europe Facility (CEF) 
(
6
)
1.
To maximise European added value in the fields of transport, telecommunication and energy, Member States and the Commission shall ensure that ERDF and Cohesion Fund interventions are planned in close cooperation with the support provided from the CEF, so as to ensure complementarity, avoid duplication of efforts and ensure the optimal linkage of different types of infrastructure at local, regional and national levels, and across the Union. Maximum leverage of the different funding instruments shall be ensured for projects with a Union and Internal Market dimension, which deliver the highest European added-value, and promote social economic and territorial cohesion, in particular those projects implementing the priority transport, energy and digital infrastructure networks as identified in the respective trans-European network policy frameworks, in order to build new infrastructure and substantially upgrade existing infrastructure.
2.
In the field of transport, investment planning shall be based on real and projected transport demand and identify missing links and bottlenecks, taking into account, in a coherent approach, the development of Union cross border links, and developing links across regions within a Member State. Investments in regional connectivity to the comprehensive trans-European transport network (TEN-T) and to the core TEN-T network shall ensure that urban and rural areas benefit from the opportunities created by major networks.
3.
Prioritisation of investments which have an impact beyond a certain Member State, particularly those which are part of the core TEN-T network corridors, shall be coordinated with TEN-T planning and core network corridors implementation plans, so that investments by the ERDF and the Cohesion Fund in transport infrastructure are fully in line with the TEN-T Guidelines.
4.
Member States shall focus on sustainable forms of transport and sustainable urban mobility and on investing in areas that offer the greatest European added value, taking into account the need to improve the quality, accessibility and reliability of transport services to promote public transport. Once identified, investments shall be prioritised according to their contribution to mobility, sustainability, to reducing greenhouse gas emissions, and to the Single European Transport Area, in accordance with the vision set out in the White Paper entitled "Roadmap to a Single European Transport Area – Towards a competitive and resource efficient transport system", highlighting that a significant reduction in greenhouse gases is required in the transport sector. The contribution of projects to sustainable European freight transport networks through the development of inland waterways should be promoted on the basis of a prior assessment of their environmental impact.
5.
The ESI Funds shall deliver the local and regional infrastructures and their linkages to the priority Union networks in the energy and telecommunication areas.
6.
Member States and the Commission shall put in place appropriate coordination and technical support mechanisms to ensure the complementarity and effective planning of ICT measures to make full use of the different Union instruments (ESI Funds, CEF, Trans-European networks, Horizon 2020) for the financing of broadband networks and the digital service infrastructures. The selection of the most appropriate financing instrument shall take into account the revenue generating potential of the operation and its level of risk in order to make the most effective use of public funds. In the context of their evaluation of applications for support from the ESI Funds, Member States should have regard to the evaluations of operations relating to those that have been submitted for CEF but not selected, without prejudice to the final selection decision by the managing authority.
4.9   Instrument for Pre-accession Assistance, European Neighbourhood Instrument and European Development Fund
1.
Member States and the Commission shall, in accordance with their respective responsibilities, seek to increase coordination between external instruments and the ESI Funds to improve effectiveness in achieving multiple Union policy objectives. Coordination and complementarities with the European Development Fund, the Pre Accession Instrument and the European Neighbourhood Instrument is particularly important.
2.
To support deeper territorial integration, Member States shall seek to capitalise on synergies between territorial cooperation activities under cohesion policy and the European Neighbourhood Instruments, in particular with regard to cross border cooperation activities, taking account of the potential offered by EGTCs.
5.   HORIZONTAL PRINCIPLES REFERRED TO IN ARTICLES 5, 7 AND 8 AND CROSS-CUTTING POLICY OBJECTIVES
5.1   Partnership and multi-level governance
1.
In accordance with Article 5, the principle of partnership and multi-level governance shall be respected by Member States in order to facilitate achieving social, economic and territorial cohesion and delivery of the Union's priorities of smart, sustainable and inclusive growth. In order to respect those principles coordinated action is required, in particular between the different levels of governance, carried out in accordance with the principles of subsidiarity and proportionality, including by means of operational and institutional cooperation, with regard to the preparation and implementation of the Partnership Agreement and programmes.
2
Member States shall examine the need for strengthening the institutional capacity of partners in order to develop their potential in contributing to the effectiveness of the partnership.
5.2   Sustainable development
1.
Member States and managing authorities shall, in all phases of implementation, ensure the full mainstreaming of sustainable development into the ESI Funds, respecting the principle of sustainable development as laid down in Article 3(3) TEU, as well as complying with the obligation to integrate environmental protection requirements pursuant to Article 11 TFEU and the polluter pays principle as set out in Article 191(2) TFEU.
Managing authorities shall undertake actions throughout the programme lifecycle, to avoid or reduce environmentally harmful effects of interventions and ensure results in net social, environmental and climate benefits. Actions to be undertaken may include the following:
(a)
directing investments towards the most resource-efficient and sustainable options;
(b)
avoiding investments that may have a significant negative environmental or climate impact, and supporting actions to mitigate any remaining impacts;
(c)
taking a long-term perspective when 'life-cycle' costs of alternative options for investment are compared;
(d)
increasing the use of green public procurement.
2.
Member States shall take into consideration the climate change mitigation and adaptation potential of investments made with the support of the ESI Funds, in accordance with Article 8, and ensure that they are resilient to the impact of climate change and natural disasters such as increased risks of flooding, droughts, heat waves, forest fires and extreme weather events.
3.
Investments shall be consistent with the water management hierarchy, in line with Directive 2000/60/EC of the European Parliament and of the Council 
(
7
)
, with a focus on demand management options. Alternative supply options shall only be considered when the potential for water savings and efficiency has been exhausted. Public intervention in the waste management sector shall complement efforts by the private sector, in particular in relation to producer responsibility. Investments shall encourage innovative approaches that promote high levels of recycling. Investments shall be consistent with the waste hierarchy established under Directive 2008/98/EC of the European Parliament and of the Council 
(
8
)
. Expenditure related to biodiversity and the protection of natural resources shall be consistent with Council Directive 92/43/EEC 
(
9
)
.
5.3   Promotion of equality between men and women and non-discrimination
1.
In accordance with Article 7, Member States and the Commission shall pursue the objective of equality between men and women and shall take appropriate steps to prevent any discrimination during the preparation, implementation, monitoring and evaluation of operations in the programmes co-financed by the ESI Funds. When pursuing the objectives of Article 7, Member States shall describe actions to be taken, in particular with regard to selection of operations, setting of objectives for interventions, and arrangements for monitoring and reporting. Member States shall also carry out gender analyses where appropriate. In particular, specific targeted actions shall be supported through the ESF.
2.
Member States shall ensure, in accordance with Articles 5 and 7, the participation of the relevant bodies responsible for promoting gender equality and non-discrimination in the partnership, and ensure adequate structures in accordance with national practices to advise on gender equality, non-discrimination and accessibility in order to provide the necessary expertise in the preparation, monitoring and evaluation of the ESI Funds.
3.
Managing authorities shall undertake evaluations or self-assessment exercises, in coordination with the monitoring committees, focusing on the application of the gender mainstreaming principle.
4.
Member States shall address, in an appropriate manner, the needs of disadvantaged groups in order to allow them to better integrate into the labour market, and thereby facilitate their full participation in society.
5.4   Accessibility
1.
Member States and the Commission shall, in accordance with Article 7, take appropriate steps to prevent any discrimination based on disability. Managing authorities shall ensure by means of action throughout programme lifecycles that all products, goods, services and infrastructures that are open or provided to the public and are co-financed by the ESI Funds are accessible to all citizens including those with disabilities in accordance with applicable law, thereby contributing to a barrier-free environment for persons with disabilities and the elderly. In particular, accessibility to the physical environment, transport, ICT in order to promote inclusion of disadvantaged groups, including persons with disabilities, shall be ensured. Actions to be undertaken may include directing investments towards accessibility in existing buildings and established services.
5.5   Addressing demographic change
1.
The challenges resulting from demographic change, including in particular those related to a shrinking working population, an increasing proportion of retired people in the overall population and to depopulation, shall be taken into account at all levels. Member States shall make use of the ESI Funds, in line with relevant national or regional strategies, where such strategies are in place, to tackle demographic problems and to create growth linked to an ageing society.
2.
Member States shall use the ESI Funds, in line with relevant national or regional strategies to facilitate inclusion of all age groups, including through improved access to education and social support structures with a view to enhancing job opportunities for the elderly and young people and with a focus on regions with high rates of youth unemployment in comparison to the Union average rate. Investments in health infrastructures shall be aimed at ensuring a long and healthy working life for all of the Union's citizens.
3.
To address challenges in the regions most affected by demographic change, Member States shall in particular identify measures to:
(a)
support demographic renewal through better conditions for families and an improved balance between working and family life;
(b)
boost employment, raise productivity and economic performance through investing in education, ICT and research and innovation;
(c)
focus on the adequacy and quality of education, training and social support structures as well as where appropriate, on the efficiency of social protection systems;
(d)
promote cost-effective provision of health care and long-term care including investment in e-health, e-care and infrastructure.
5.6   Climate change mitigation and adaptation
In accordance with Article 8, climate change mitigation and adaptation, and risk prevention shall be integrated in the preparation and implementation of Partnership Agreements and programmes.
6.   ARRANGEMENTS FOR ADDRESSING KEY TERRITORIAL CHALLENGES
6.1
Member States shall take account of geographic or demographic features and take steps to address the specific territorial challenges of each region to unlock their specific development potential, thereby also helping them to achieve smart, sustainable and inclusive growth in the most efficient way.
6.2
The choice and combination of thematic objectives, as well as the selection of corresponding investment and Union priorities and the specific objectives set shall reflect the needs and potential for smart, sustainable and inclusive growth of each Member State and region.
6.3
When preparing Partnership Agreements and programmes Member States shall therefore take into consideration that the major societal challenges faced by the Union today – globalisation, demographic change, environmental degradation, migration, climate change, energy use, the economic and social consequences of the crisis – may have different impacts in different regions.
6.4
With a view to an integrated territorial approach to addressing territorial challenges Member States shall ensure that programmes under the ESI Funds reflect the diversity of European regions, in terms of employment and labour market characteristics, interdependencies between different sectors, commuting patterns, population ageing and demographic shifts, cultural, landscape and heritage features, climate change vulnerabilities and impacts, land use and resource constraints, potential for more sustainable use of natural resources including renewables, institutional and governance arrangements, connectivity and accessibility, and linkages between rural and urban areas. In accordance with point (a) of Article 15(1), Member States and regions shall therefore undertake the following steps for the purpose of preparation of their Partnership Agreements and programmes:
(a)
An analysis of the Member State's or region's characteristics, development potential and capacity, particularly in relation to the key challenges identified in the Union strategy for smart, sustainable and inclusive growth, the National Reform Programmes, where appropriate, relevant country-specific recommendations adopted in accordance with Article 121(2) TFEU and in relevant Council recommendations adopted in accordance with Article 148(4)TFEU;
(b)
An assessment of the major challenges to be addressed by the region or Member State, the identification of the bottlenecks and missing links, innovation gaps, including the lack of planning and implementation capacity that inhibit the long-term potential for growth and jobs. This shall form the basis for the identification of the possible fields and activities for policy prioritisation, intervention and concentration;
(c)
An assessment of the cross-sectoral, cross-jurisdictional or cross-border coordination challenges, particularly in the context of macro-regional and sea-basin strategies;
(d)
Identification of steps to achieve improved coordination across different territorial levels, taking account of the appropriate territorial scale and context for policy design as well as Member States' institutional and legal framework, and sources of funding to deliver an integrated approach linking the Union strategy for smart, sustainable and inclusive growth with regional and local actors.
6.5
In order to take into account the objective of territorial cohesion, the Member States and regions shall, in particular, ensure that the overall approach to promoting smart, sustainable and inclusive growth in the areas concerned:
(a)
reflects the role of cities, urban and rural areas, fisheries and coastal areas, and areas facing specific geographical or demographic handicaps;
(b)
takes account of the specific challenges of the outermost regions, the northernmost regions with a very low population density and of island, cross-border or mountain regions;
(c)
addresses urban-rural linkages, in terms of access to affordable, high quality infrastructure and services, and problems in regions with a high concentration of socially marginalised communities.
7.   COOPERATION ACTIVITIES
7.1   Coordination and complementarity
1.
Member States shall seek complementarity between cooperation activities and other actions supported by the ESI Funds.
2.
Member States shall ensure that cooperation activities make an effective contribution to the objectives of the Union strategy for smart, sustainable and inclusive growth and that cooperation is organised in support of wider policy goals. To achieve this Member States and the Commission shall, in accordance with their respective responsibilities, ensure complementarity and coordination with other Union-funded programmes or instruments.
3.
To reinforce the effectiveness of cohesion policy Member States shall seek coordination and complementarity between programmes under the European territorial cooperation goal and the Investment for growth and jobs goal, in particular to ensure coherent planning and facilitate the implementation of large-scale investment.
4.
Member States shall, where appropriate, ensure that the objectives of macro-regional and sea-basin strategies form part of the overall strategic planning, in Partnership Agreements, in accordance with Article 15(2) of this Regulation, and in programmes in the regions and Member States concerned in accordance with the relevant provisions of the Fund-specific rules. Member States shall seek also to ensure that where macro-regional and sea basin strategies have been put in place, the ESI Funds support their implementation in accordance with Article 15(2) of this Regulation and the relevant provisions of the Fund-specific rules and in line with the needs of the programme area identified by the Member States. To ensure efficient implementation there shall also be coordination with other Union-funded instruments and other relevant instruments.
5.
Member States shall, where appropriate, make use of the possibility of carrying out interregional and transnational actions with beneficiaries located in at least one other Member State within the framework of the operational programmes under the Investment for growth and jobs goal, including on the implementation of relevant research and innovation measures emanating from their 'smart specialisation' strategies.
6.
Member States and regions shall make the best use of territorial cooperation programmes in overcoming barriers to cooperation beyond administrative borders, while contributing to the Union strategy for smart, sustainable and inclusive growth as well as strengthening economic, social and territorial cohesion. In this context, particular attention shall be paid to the regions covered by Article 349 TFEU.
7.2   Cross-border, transnational and interregional cooperation under the ERDF
1.
Member States and regions shall seek to make use of cooperation to achieve critical mass, inter alia, in the field of ICT and research and innovation, and also to promote the development of joint smart specialisation approaches and partnerships among educational institutions. Interregional cooperation shall, where appropriate, include fostering cooperation between innovative research-intensive clusters and exchanges between research institutions taking into consideration the experience of "Regions of Knowledge" and "Research Potential in Convergence and Outermost Regions" under the Seventh Framework Programme for Research.
2.
Member States and regions shall, in the areas concerned, seek to draw on cross-border and transnational cooperation to:
(a)
ensure that areas that share major geographical features (islands, lakes, rivers, sea basins or mountain ranges) support the joint management and promotion of their natural resources;
(b)
exploit the economies of scale that can be achieved, in particular with regard to investment related to the shared use of common public services;
(c)
promote coherent planning and development of cross-border network infrastructure, in particular missing cross-border links, and environmentally friendly and interoperable transport modes in larger geographical areas;
(d)
achieve critical mass, particularly in the field of research and innovation and ICT, education and in relation to measures improving the competitiveness of SMEs;
(e)
strengthen cross-border labour market services to foster the mobility of workers across borders;
(f)
improve cross-border governance.
3.
Member States and regions shall seek to make use of interregional cooperation to reinforce the effectiveness of Cohesion Policy by encouraging exchange of experience between regions and cities to enhance design and implementation of programmes under the Investment for growth and jobs goal and the European territorial cooperation goal.
7.3   Contribution of mainstream programmes to macro-regional and sea-basin strategies
1.
In accordance with point (a)(ii) of Article 15(2) of this Regulation and the relevant provisions of the Fund-specific rules Member States shall seek to ensure successful mobilisation of Union funding for macro-regional and sea-basin strategies in line with the needs of the programme area identified by the Member States. Ensuring successful mobilisation may be done, among other actions, by prioritising operations deriving from macro-regional and sea-basin strategies by organising specific calls for them or giving priority to these operations in the selection process through identification of operations which can be jointly financed from different programmes.
2.
Member States shall consider making use of relevant transnational programmes as frameworks to support the range of policies and funds needed to implement macro-regional and sea-basin strategies.
3.
Member States shall promote, where appropriate, the use of ESI Funds in the context of macro-regional strategies, for the creation of European transport corridors, including supporting modernisation of customs, the prevention, preparedness and response to natural disasters, water management at river basin level, green infrastructure, integrated maritime cooperation across borders and sectors, R&I and ICT networks and management of shared marine resources in the sea basin and protection of marine biodiversity.
7.4   Transnational cooperation under the ESF
1.
Member States shall seek to address policy areas identified in the relevant Council recommendations in order to maximise mutual learning.
2.
Member States shall, where appropriate, select the themes for transnational activities and establish appropriate implementation mechanisms in accordance with their specific needs.
(
1
)
  Regulation (EU) No 1287/2013 of the European Parliament and of the Council of 11 December 2013 establishing a Programme for the Competitiveness of Enterprises and small and medium-sized enterprises (COSME) (2014 - 2020) and repealing Decision No 1639/2006/EC (See page 33 of this Official Journal).
(
2
)
  Commission Decision 2010/670/EU of 3 November 2010 laying down criteria and measures for the financing of commercial demonstration projects that aim at the environmentally safe capture and geological storage of CO
2
 as well as demonstration projects of innovative renewable energy technologies under the scheme for greenhouse gas emission allowance trading within the Community established by Directive 2003/87/EC of the European Parliament and of the Council (
OJ L 290, 6.11.2010, p. 39
).
(
3
)
  Regulation (EU) No 1293/2013 of the European Parliament and of the Council of 11 December 2013 on the establishment of a Programme for the Environment and Climate Action (LIFE) and repealing Regulation (EC) No 614/2007 (See page 185 of this Official Journal).
(
4
)
  Regulation (EU) No 1288/2013 of the European Parliament and of the Council of 11 December 2013 establishing "Erasmus+": the Union programme for education, training, youth and sport and repealing Decisions Nos 1719/2006/EC, 1720/2006/EC and 1298/2008/EC (See page 50 of this Official Journal).
(
5
)
  Regulation (EU) No 1296/2013 of the European Parliament and of the Council of 11 December 2013 on a European Union Programme for Employment and Social Innovation ("EaSI") and amending Decision No 283/2010/EU establishing a European Progress Microfinance Facility for employment and social inclusion (See page 238 of this Official Journal).
(
6
)
  Regulation (EU) No 1316/2013 of the European Parliament and of the Council of 11 December 2013, establishing the Connecting Europe Facility, amending Regulation (EU) No 913/2010 and repealing Regulations (EC) No 680/2007 and (EC) No 67/2010 (
OJ L 348, 20.12.2013, p. 129
).
(
7
)
  Directive 2000/60/EC of the European Parliament and of the Council of 23 October 2000 establishing a framework for Community action in the field of water policy (
OJ L 327, 22.12.2000, p. 1
).
(
8
)
  Directive 2008/98/EC of the European Parliament and of the Council of 19 November 2008 on waste and repealing certain Directives (
OJ L 312, 22.11.2008, p. 3
).
(
9
)
  Council Directive 92/43/EEC of 21 May 1992 on the conservation of natural habitats and of wild fauna and flora (
OJ L 206, 22.7.1992, p. 7
).
ANNEX II
METHOD FOR ESTABLISHING THE PERFORMANCE FRAMEWORK
1.
The performance framework shall consist of milestones established for each priority, with the exception of priorities dedicated to technical assistance and programmes dedicated to financial instruments in accordance with Article 39, for the year 2018 and targets established for 2023. The milestones and targets shall be presented in accordance with the format set out in table 1.
Table 1:   Standard format for the performance framework
Priority
Indicator and measurement unit, where appropriate
Milestone for 2018
Target for 2023
2.
Milestones are intermediate targets, directly linked to the achievement of the specific objective of a priority, where appropriate, expressing the intended progress towards the targets set for the end of the period. Milestones established for 2018 shall include financial indicators, output indicators and, where appropriate result indicators, which are closely linked to the supported policy interventions. Result indicators shall not be taken into account for the purposes of Article 22(6) and (7). Milestones may also be established for key implementation steps.
3.
Milestones and targets shall be:
(a)
realistic, achievable, relevant, capturing essential information on the progress of a priority;
(b)
consistent with the nature and character of the specific objectives of the priority;
(c)
transparent, with objectively verifiable targets and the source data identified and, where possible, publicly available;
(d)
verifiable, without imposing a disproportionate administrative burden;
(e)
consistent across programmes, where appropriate.
4.
The targets for 2023 for a given priority shall be established taking into account the amount of performance reserve related to the priority.
5.
In duly justified cases, such as a significant change in the economic, environmental and labour market conditions in a Member State or region, and in addition to amendments resulting from changes in allocations for a given priority, that Member State may propose the revision of milestones and targets in accordance with Article 30.
ANNEX III
PROVISIONS FOR DETERMINING THE SCOPE AND THE LEVEL OF SUSPENSION OF COMMITMENTS OR PAYMENTS REFERRED TO IN ARTICLE 23(11)
1.   DETERMINING THE LEVEL OF SUSPENSION OF COMMITMENTS
The maximum level of suspension applied to a Member State shall in the first instance be determined taking into account the ceilings set out in points (a) to (c) of the third subparagraph of Article 23(11). That level shall be reduced if one or more of the following apply:
(a)
where the unemployment rate in the Member State for the year preceding the trigger event referred to in Article 23(9) exceeds the average rate for the Union by more than two percentage points, the maximum level of suspension shall be reduced by 15 %;
(b)
where the unemployment rate in the Member State for the year preceding the trigger event referred to in Article 23(9) exceeds the average rate for the Union by more than five percentage points, the maximum level of suspension shall be reduced by 25 %;
(c)
where the unemployment rate in the Member State for the year preceding the trigger event referred to in Article 23(9) exceeds the average rate for the Union by more than eight percentage points, the maximum level of suspension shall be reduced by 50 %;
(d)
where the proportion of people at risk of poverty or social exclusion in the Member State exceeds the average for the Union by more than 10 percentage points for the year preceding the trigger event referred to in Article 23(9), the maximum level of suspension shall be reduced by 20 %;
(e)
where the Member State experiences a contraction of real GDP for two or more consecutive years preceding the trigger event referred to in Article 23(9), the maximum level of suspension shall be reduced by 20 %;
(f)
where the suspension concerns commitments for the years 2018, 2019 or 2020, a reduction shall be applied to the level resulting from the application of Article 23(11) as follows:
(i)
for the year 2018, the level of suspension shall be reduced by 15 %;
(ii)
for the year 2019, the level of suspension shall be reduced by 25 %;
(iii)
for the year 2020, the level of suspension shall be reduced by 50 %.
The reduction in the level of suspension resulting from the application of points (a) to (f) shall not exceed in total 50 %.
In the event that the situation described in point (b) or (c) occurs simultaneously with both points (d) and (e), the effect of the suspension shall be postponed by one year.
2.   DETERMINING THE SCOPE OF SUSPENSION OF COMMITMENTS ACROSS PROGRAMMES AND PRIORITIES
A suspension of commitments applied to a Member State shall in the first instance proportionally affect all programmes and priorities.
However, the following programmes and priorities shall be excluded from the scope of the suspension:
(i)
programmes or priorities which are already subject to a suspension decision adopted in accordance with Article 23(6);
(ii)
programmes or priorities whose resources are to be increased as a result of a reprogramming request addressed by the Commission in accordance with Article 23(1) in the year of the trigger event referred to in Article 23(9);
(iii)
programmes or priorities whose resources have been increased within the two years preceding the trigger event referred to in Article 23(9) as a result of a decision adopted in accordance with Article 23(5);
(iv)
programmes or priorities which are of critical importance to addressing adverse economic or social conditions. Such programmes or priorities shall cover programmes or priorities supporting investments of particular importance to the Union related to the YEI. Programmes or priorities may be considered of such critical importance when they support investments related to the implementation of recommendations addressed to the Member State concerned in the framework of the European Semester and aimed at structural reforms, or related to priorities supporting poverty reduction or to financial instruments for the competitiveness of SMEs.
3.   DETERMINING THE FINAL LEVEL OF SUSPENSION OF COMMITMENTS FOR THE PROGRAMMES FALLING WITHIN THE SCOPE OF THE SUSPENSION
The exclusion of a priority within a programme shall be carried out by reducing the commitment of the programme pro rata to the allocation to the priority.
The level of suspension to be applied to the commitments of the programmes shall be that which is necessary to reach the aggregate level of suspension determined under point 1.
4.   DETERMINING THE SCOPE AND THE LEVEL OF SUSPENSION OF PAYMENTS
The programmes and priorities referred to under point 2(i) to (iv) shall also be excluded from the scope of suspension of payments.
The level of suspension to be applied shall not exceed 50 % of the payments of programmes and priorities.
ANNEX IV
IMPLEMENTATION OF FINANCIAL INSTRUMENTS: FUNDING AGREEMENTS
1.
Where a financial instrument is implemented under points (a) and (b) of Article 38(4), the funding agreement shall include the terms and conditions for making contributions from the programme to the financial instrument and shall include at least the following elements:
(a)
the investment strategy or policy including implementation arrangements, financial products to be offered, final recipients targeted, and envisaged combination with grant support (as appropriate);
(b)
a business plan or equivalent documents for the financial instrument to be implemented, including the expected leverage effect referred to in Article 37(2);
(c)
the target results that the financial instrument concerned is expected to achieve to contribute to the specific objectives and results of the relevant priority;
(d)
provisions for monitoring of the implementation of investments and of deal flows including reporting by the financial instrument to the fund of funds and/or the managing authority to ensure compliance with Article 46;
(e)
audit requirements, such as minimum requirements for documentation to be kept at the level of the financial instrument (and at the level of the fund of funds where appropriate), and requirements in relation to the maintenance of separate records for the different forms of support in compliance with Article 37(7) and (8) (where applicable), including provisions and requirements regarding access to documents by audit authorities of Member States, Commission auditors and the European Court of Auditors in order to ensure a clear audit trail, in accordance with Article 40;
(f)
requirements and procedures for managing the phased contribution provided by the programme in accordance with Article 41 and for the forecast of deal flows, including requirements for fiduciary/separate accounting as set out in Article 38(6);
(g)
requirements and procedures for managing interest and other gains generated as referred to in Article 43, including acceptable treasury operations/investments, and the responsibilities and liabilities of the parties concerned;
(h)
provisions regarding the calculation and payment of management costs incurred or of the management fees of the financial instrument;
(i)
provisions regarding the re-utilisation of resources attributable to the support from the ESI Funds until the end of the eligibility period in compliance with Article 44;
(j)
provisions regarding the use of resources attributable to the support of the ESI Funds after the end of the eligibility period in compliance with Article 45 and an exit policy for the contribution from the ESI Funds out of the financial instrument;
(k)
conditions for a possible total or partial withdrawal of programme contributions from programmes to financial instruments, including the fund of funds where applicable;
(l)
provisions to ensure that bodies implementing financial instruments manage financial instruments with independence and in accordance with the relevant professional standards, and act in the exclusive interest of the parties providing contributions to the financial instrument;
(m)
provisions for the winding-up of the financial instrument.
In addition, where financial instruments are organised through a fund of funds, the funding agreement between the managing authority and the body that implements the fund of funds must also provide for the appraisal and selection of bodies implementing the financial instruments, including calls for expression of interest or public procurement procedures.
2.
Strategy documents referred to under Article 38(8) for financial instruments implemented under point (c) of Article 38(4) shall include at least the following elements:
(a)
the investment strategy or policy of the financial instrument, general terms and conditions of envisaged debt products, target recipients and actions to be supported;
(b)
a business plan or equivalent documents for the financial instrument to be implemented, including the expected leverage effect referred to in Article 37(2);
(c)
the use and re-use of resources attributable to the support of the ESI Funds in accordance with Articles 43, 44 and 45;
(d)
monitoring and reporting of the implementation of the financial instrument to ensure compliance with Article 46.
ANNEX V
DEFINITION OF FLAT-RATES FOR NET-REVENUE GENERATING PROJECTS
Sector
Flat rates
1
ROAD
30  %
2
RAIL
20  %
3
URBAN TRANSPORT
20  %
4
WATER
25  %
5
SOLID WASTE
20  %
ANNEX VI
ANNUAL BREAKDOWN OF COMMITMENT APPROPRIATIONS FOR 2014 TO 2020
Adjusted annual profile (including YEI top-up)
2014
2015
2016
2017
2018
2019
2020
Total
EUR, 2011 prices
44 677 333 745
45 403 321 660
46 044 910 729
46 544 721 007
47 037 288 589
47 513 211 563
47 924 907 446
325 145 694 739
ANNEX VII
ALLOCATION METHODOLOGY
Allocation method for the less developed regions eligible under the Investment for growth and jobs goal, referred to in point (a) of the first subparagraph of Article 90(2)
1.
Each Member State's allocation shall be the sum of the allocations for its individual eligible NUTS level 2 regions, calculated in accordance with the following steps:
(a)
determination of an absolute amount (in EUR) obtained by multiplying the population of the region concerned by the difference between that region's GDP per capita, measured in PPS, and the EU-27 average GDP per capita (in PPS);
(b)
application of a percentage to the above absolute amount in order to determine that region's financial envelope; this percentage shall be graduated to reflect the relative prosperity, measured in PPS, as compared to the EU-27 average, of the Member State in which the eligible region is situated, i.e.:
(i)
for regions in Member States whose level of GNI per capita is below 82 % of the EU-27 average: 3,15 %;
(ii)
for regions in Member States whose level of GNI per capita is between 82 % and 99 % of the EU-27 average: 2,70 %;
(iii)
for regions in Member States whose level of GNI per capita is over 99 % of the EU-27 average: 1,65 %;
(c)
to the amount obtained in accordance with point (b) is added, if applicable, an amount resulting from the allocation of a premium of EUR 1 300 per unemployed person per year, applied to the number of persons unemployed in that region exceeding the number that would be unemployed if the average unemployment rate of all the EU less developed regions applied.
Allocation method for transition regions eligible under the Investment for growth and jobs goal, referred to in point (b) of the first subparagraph of Article 90(2)
2.
Each Member State's allocation shall be the sum of the allocations for its individual eligible NUTS level 2 regions, calculated in accordance with the following steps:
(a)
determination of the minimum and maximum theoretical aid intensity for each eligible transition region. The minimum level of support is determined by the average per capita aid intensity per Member State before the application of the regional safety net, allocated to the more developed regions of that Member State. If the Member State has no more developed regions, the minimum level of support will correspond to the initial average per capita aid intensity of all more developed regions, i.e. EUR 19,80 per head and per year. The maximum level of support refers to a theoretical region with a GDP per head of 75 % of the EU-27 average and is calculated using the method defined in points (a) and (b) of paragraph 1. Of the amount obtained by this method, 40 % is taken into account;
(b)
calculation of initial regional allocations, taking into account regional GDP per capita (in PPS) through a linear interpolation of the region's relative GDP per capita compared to EU-27;
(c)
to the amount obtained in accordance with point (b) is added, if applicable, an amount resulting from the allocation of a premium of EUR 1 100 per unemployed person per year, applied to the number of persons unemployed in that region exceeding the number that would be unemployed if the average unemployment rate of all the less developed regions applied.
Allocation method for the more developed regions eligible under the Investment for growth and jobs goal, referred to in point (c) of the first subparagraph of Article 90(2)
3.
The total initial theoretical financial envelope shall be obtained by multiplying an aid intensity per head and per year of EUR 19,80 by the eligible population.
4.
The share of each Member State concerned shall be the sum of the shares of its eligible NUTS level 2 regions, which are determined on the basis of the following criteria, weighted as indicated:
(a)
total regional population (weighting 25 %);
(b)
number of unemployed people in NUTS level 2 regions with an unemployment rate above the average of all more developed regions (weighting 20 %);
(c)
employment to be added to reach the Union strategy for smart, sustainable and inclusive growth target for regional employment rate (ages 20 to 64) of 75 % (weighting 20 %);
(d)
number of persons aged 30 to 34 with tertiary educational attainment to be added to reach the Union strategy for smart, sustainable and inclusive growth target of 40 % (weighting 12,5 %);
(e)
number of early leavers from education and training (aged 18 to 24) to be subtracted to reach the Union strategy for smart, sustainable and inclusive growth target of 10 % (weighting 12,5 %);
(f)
difference between the observed GDP of the region (measured in PPS), and the theoretical regional GDP if the region were to have the same GDP per head as the most prosperous NUTS level 2 region (weighting 7,5 %);
(g)
population of NUTS level 3 regions with a population density below 12,5 inhabitants/km
2
 (weighting 2,5 %).
Allocation method for the Member States eligible for the Cohesion Fund under Article 90(3)
5.
The total theoretical financial envelope shall be obtained by multiplying the average aid intensity per head and per year of EUR 48 by the eligible population. Each eligible Member State's a priori allocation of this theoretical financial envelope corresponds to a percentage based on its population, surface area and national prosperity, and shall be obtained by applying the following steps:
(a)
calculation of the arithmetical average of that Member State's population and surface area shares of the total population and surface area of all the eligible Member States. If, however, a Member State's share of total population exceeds its share of total surface area by a factor of five or more, reflecting an extremely high population density, only the share of total population will be used for this step;
(b)
adjustment of the percentage figures so obtained by a coefficient representing one third of the percentage by which that Member State's GNI per capita (measured in purchasing power parities) for the period 2008-2010 exceeds or falls below the average GNI per capita of all the eligible Member States (average expressed as 100 %).
6.
In order to reflect the significant needs of Member States, which acceded to the Union on or after 1 May 2004, in terms of transport and environment, their share of the Cohesion Fund will be set at a minimum of one third of their total final financial allocation after capping as defined in paragraphs 10 to 13 received on average over the period.
7.
The allocation from the Cohesion Fund for the Member States defined in the second subparagraph of Article 90(3) shall be digressive over seven years. This transitional support will be of EUR 48 per capita in 2014, applied to the total population of the Member State. The amounts in the following years will be expressed as a percentage of the amount defined for 2014, the percentages being 71 % in 2015, 42 % in 2016, 21 % in 2017, 17 % in 2018, 13 % in 2019 and 8 % in 2020.
Allocation method for the European territorial cooperation goal referred to in Article 4 of the ETC Regulation
8.
The allocation of resources by Member State, covering cross-border and transnational cooperation, and including the contribution from the ERDF to the European Neighbourhood Instrument and the Instrument for Pre-Accession Assistance, is determined as the weighted sum of the share of the population of border regions and of the share of the total population of each Member State. The weight is determined by the respective shares of the cross-border and transnational strands. The shares of the cross border and transnational cooperation components are 77,9 % and 22,1 %.
Allocation method of the additional funding for regions referred to in point (e) of Article 92(1)
9.
An additional special allocation corresponding to an aid intensity of EUR 30 per inhabitant per year will be allocated to the outermost NUTS level 2 regions and the northern sparsely populated NUTS level 2 regions. That allocation will be distributed per region and Member State in a manner proportional to the total population of those regions.
Maximum level of transfers from funds supporting cohesion
10.
In order to contribute to achieving adequate concentration of cohesion funding on the least developed regions and Member States and to the reduction of disparities in average per capita aid intensities, the maximum level of transfer (capping) from the Funds to each individual Member State will be 2,35 % of the GDP of the Member State. The capping will be applied on an annual basis, subject to adjustments necessary to accommodate the frontloading of the YEI, and will - if applicable - proportionally reduce all transfers (except for the more developed regions and European territorial cooperation goal) to the Member State concerned in order to obtain the maximum level of transfer. For Member States which acceded to the Union before 2013 and whose average real GDP growth 2008-2010 was lower than -1 %, the maximum level of transfer will be 2,59 %.
11.
The ceilings referred to in paragraph 10 above include the contributions from the ERDF to the financing of the cross-border strand of the European Neighbourhood Instrument and of the Instrument for Pre-Accession Assistance. Those ceilings do not include the specific allocation of EUR 3 000 000 000 for the YEI.
12.
Calculations of GDP by the Commission will be based on the statistics available in May 2012. Individual national growth rates of GDP for 2014 to 2020, as projected by the Commission in May 2012, will be applied for each Member State separately.
13.
The rules described in paragraph 10 shall not result in allocations per Member State higher than 110 % of their level in real terms for the 2007-2013 programming period.
Additional provisions
14.
For all regions whose GDP per capita (in PPS) was used as an eligibility criterion for the 2007-2013 programming period and was less than 75 % of the EU-25 average, but whose GDP per capita is above 75 % of the EU-27 average, the minimum level of support in 2014-2020 under the Investment for growth and jobs goal will correspond every year to 60 % of their former indicative average annual allocation under the Convergence allocation, calculated by the Commission within the multiannual financial framework 2007-2013.
15.
No transition region shall receive less than what it would have received if it had been a more developed region. In order to determine the level of this minimum allocation, the allocation distribution method for more developed regions will be applied to all regions having a GDP per capita of at least 75 % of the EU-27 average.
16.
The minimum total allocation from the Funds for a Member State shall correspond to 55 % of its individual 2007-2013 total allocation. The adjustments needed to fulfil this requirement shall be applied proportionally to the allocations from the Funds, excluding the allocations under the European territorial cooperation goal.
17.
To address the effects of the economic crisis on Member States within the euro area on their level of prosperity, and in order to boost growth and job creation in these Member States, the Structural Funds will provide the following additional allocations:
(a)
EUR 1 375 000 000 for the more developed regions of Greece;
(b)
EUR 1 000 000 000 for Portugal, distributed as follows: EUR 450 000 000 for more developed regions, of which EU 150 000 000 for Madeira, EUR 75 000 000 for the transition region and EUR 475 000 000 for the less developed regions;
(c)
EUR 100 000 000 for the Border, Midland and Western region of Ireland;
(d)
EUR 1 824 000 000 for Spain, of which EUR 500 000 000 for Extremadura, EUR 1 051 000 000 for the transition regions and EUR 273 000 000 for the more developed regions;
(e)
EUR 1 500 000 000 for the less developed regions of Italy, out of which EUR 500 000 000 for non-urban areas.
18.
In order to recognise the challenges posed by the situation of island Member States and the remoteness of certain parts of the Union, Malta and Cyprus shall receive, after applying the method of calculation referred to in paragraph 16, an additional envelope of EUR 200 000 000 and EUR 150 000 000 respectively under the Investment for growth and jobs goal and distributed as follows: one third for the Cohesion Fund and two thirds for the Structural Funds.
The Spanish regions of Ceuta and Melilla shall be allocated an additional total envelope of EUR 50 000 000 under the Structural Funds.
The outermost region of Mayotte shall be allocated a total envelope of EUR 200 000 000 under the Structural Funds.
19.
To facilitate the adjustment of certain regions either to changes in their eligibility status or to the long-lasting effects of recent developments in their economy the following additional allocations are made:
(a)
for Belgium EUR 133 000 000, out of which EUR 66 500 000 for Limburg and EUR 66 500 000 for the transition regions of the Region of Wallonia;
(b)
for Germany EUR 710 000 000, out of which EUR 510 000 000 for the former Convergence regions in the transition regions' category and EUR 200 000 000 for the Leipzig region;
(c)
notwithstanding paragraph 10, the less developed regions of Hungary will be allocated an additional envelope of EUR 1 560 000 000, the less developed regions of the Czech Republic an additional envelope of EUR 900 000 000 and the less developed region of Slovenia an additional envelope of EUR 75 000 000, under the Structural Funds.
20.
A total of EUR 150 000 000 will be allocated for the PEACE programme, of which EUR 106 500 000 for the United Kingdom and EUR 43 500 000 for Ireland. That programme will be implemented as a cross-border cooperation programme involving Northern Ireland and Ireland.
Additional adjustments in accordance with Article 92(2)
21.
In addition to the amounts set out in Articles 91 and 92, Cyprus shall benefit from an additional allocation of EUR 94 200 000 in 2014 and EUR 92 400 000 in 2015 to be added to its Structural Funds allocation.
ANNEX VIII
METHODOLOGY CONCERNING THE SPECIFIC ALLOCATION FOR THE YEI REFERRED TO IN ARTICLE 91
I.
The breakdown of the specific allocation for the YEI shall be determined in accordance with the following steps:
1.
The number of young unemployed persons between the ages of 15-24 shall be identified in the eligible NUTS level 2 regions as defined in Article 16 of the ESF Regulation, namely NUTS level 2 regions that have youth unemployment rates for young persons aged 15 to 24 of more than 25 % in 2012 and, for Member States where the youth unemployment rate has increased by more than 30 % in 2012, regions that have youth unemployment rates of more than 20 % in 2012 (the ‘eligible regions’).
2.
The allocation corresponding to each eligible region shall be calculated on the basis of the ratio between the number of young unemployed persons in the eligible region and the total number of young unemployed persons referred to in point 1 in all eligible regions.
3.
The allocation for each Member State shall be the sum of the allocations for each of its eligible regions.
II.
The specific allocation for the YEI shall not be taken into account for the purpose of applying the capping rules set out in Annex VII in relation to the allocation of the global resources.
III.
For the determination of the specific allocation from the YEI to Mayotte, the youth unemployment rate and number of young unemployed persons shall be determined on the basis of the latest available data at national level as long as Eurostat data at NUTS level 2 are not available.
IV.
The resources for the YEI may be revised upwards for the years 2016 to 2020 in the framework of the budgetary procedure in accordance with Article 14 of Regulation (UE, Euratom) No 1311/2013. The breakdown by Member State of the additional resources shall follow the same steps as applied for the initial allocation but shall refer to the latest available annual data.
ANNEX IX
METHODOLOGY FOR DETERMINING MINIMUM SHARE OF THE ESF
The additional percentage share to be added to the share of Structural Funds resources referred to in Article 92(4) allocated in a Member State to the ESF which corresponds to the share of that Member State for the 2007-2013 programming period shall be determined as follows, based on employment rates (for persons between the ages of 20-64) of reference year 2012:
—
where the employment rate is 65 % or less the share shall be increased by 1,7 percentage points;
—
where the employment rate is above 65 % but not higher than 70 % the share shall be increased by 1,2 percentage points;
—
where the employment rate is above 70 % but not higher than 75 % the share shall be increased by 0,7 percentage points;
—
where the employment rate is above 75 %, no increase shall be required.
The total percentage share of a Member State after the addition shall not exceed 52 % of Structural Funds resources referred to in Article 92(4).
For Croatia the share of Structural Funds resources, excluding the European Territorial Cooperation goal, allocated to the ESF for the 2007-2013 programming period shall be the average share of convergence regions of those Member States which acceded to the Union on or after 1 January 2004.
ANNEX X
ADDITIONALITY
1.   PUBLIC OR EQUIVALENT STRUCTURAL EXPENDITURE
In Member States in which less developed regions cover at least 65 % of the population, the figure on gross fixed capital formation reported in the Stability and Convergence Programmes, prepared by Member States in accordance with Regulation (EC) No 1466/97 to present their medium term budgetary strategy, will be used to determine public or equivalent structural expenditure. The figure to be used shall be that reported in the context of the general government balance and debt and related to general government budgetary prospects and shall be presented as a percentage of GDP.
In those Member States in which less developed regions cover more than 15 % and less than 65 % of the population, the total figure on gross fixed capital formation in the less developed regions will be used to determine public or equivalent structural expenditure. It shall be reported in the same format as laid down in the first subparagraph.
2.   VERIFICATION
Verifications of additionality in accordance with Article 95(5) are subject to the following rules:
2.1   Ex ante verification
(a)
When a Member State submits a Partnership Agreement, it shall provide information on the planned profile of expenditure in the format of Table 1.
Table 1
Expenditure of the General Government as a share of GDP
2014
2015
2016
2017
2018
2019
2020
P51
X
X
X
X
X
X
X
(b)
Member States, in which less developed regions cover more than 15 % and less than 65 % of the population, shall also provide information on the planned profile of expenditure in those less developed regions in the format of Table 2.
Table 2
2014
2015
2016
2017
2018
2019
2020
Gross Fixed Capital Formation of the General Government in the less developed regions as a share of GDP
X
X
X
X
X
X
X
(c)
Member States shall provide to the Commission information on the main macroeconomic indicators and forecasts underlying the level of public or equivalent structural expenditure.
(d)
Member States, in which less developed regions cover more than 15 % and less than 65 % of the population, shall also provide to the Commission information on the method used to estimate gross fixed capital formation in those regions. For this purpose, Member States shall use regional level public investment data where available. In the event that such data is not available, or in other duly justified cases, including where a Member State for the period 2014-2020 has significantly changed the regional breakdown as defined in Regulation (EC) No 1059/2003, gross fixed capital formation can be estimated by applying regional public expenditure indicators or regional population to national level public investment data.
(e)
Once there is agreement by the Commission and the Member State, Table 1 and, where applicable, Table 2 will be included in the Partnership Agreement of the Member State concerned as the reference level of the public or equivalent structural expenditure to be maintained in the years 2014-2020.
2.2   Mid-term verification
(a)
At the time of the mid-term verification, a Member State shall be deemed to have maintained the level of public or equivalent structural expenditure if the annual average of expenditure in the years 2014-2017 is equal to or higher than the reference level of expenditure set in the Partnership Agreement.
(b)
Following the mid-term verification, the Commission may revise, in consultation with a Member State, the reference level of public or equivalent structural expenditure in the Partnership Agreement if the economic situation of the Member State has significantly changed from that estimated at the time of adoption of the Partnership Agreement.
2.3   Ex post verification
At the time of the ex post verification, a Member State shall be deemed to have maintained the level of public or equivalent structural expenditure if the annual average of expenditure in the years 2014-2020 is equal to or higher than the reference level of expenditure set in the Partnership Agreement.
3.   FINANCIAL CORRECTION RATES FOLLOWING EX POST VERIFICATION
Where the Commission decides to carry out a financial correction in accordance with Article 95(6), the rate of financial correction shall be obtained by subtracting 3 % from the difference between the reference level in the Partnership Agreement and the level achieved, expressed as a percentage of the reference level, and then dividing the result by 10. The financial correction shall be determined by applying that rate of financial correction to the Funds' contribution to the Member State concerned for the less developed regions for the full programming period.
If the difference between the reference level in the Partnership Agreement and the level achieved, expressed as a percentage of the reference level in the Partnership Agreement, is 3 % or less, no financial correction shall be made.
The financial correction shall not exceed 5 % of the Funds' allocation to the Member State concerned for the less developed regions for the full programming period.
ANNEX XI
Ex ante conditionalities
PART I:   Thematic ex ante conditionalities
Thematic objectives
Investment priorities
Ex ante conditionality
Criteria for fulfilment
1.
Strengthening research, technological development and innovation
(R&D target)
(referred to in point (1) of the first paragraph of Article 9)
ERDF:
—
All investment priorities under thematic objective no. 1.
1.1.
Research and innovation: The existence of a national or regional smart specialisation strategy in line with the National Reform Program, to leverage private research and innovation expenditure, which complies with the features of well-performing national or regional R&I systems.
—
A national or regional smart specialisation strategy is in place that:
—
is based on a SWOT or similar analysis to concentrate resources on a limited set of research and innovation priorities;
—
outlines measures to stimulate private RTD investment;
—
contains a monitoring mechanism.
—
A framework outlining available budgetary resources for research and innovation has been adopted.
ERDF:
—
Enhancing research and innovation (R&I) infrastructure and capacities to develop R&I excellence, and promoting centres of competence, in particular those of European interest.
1.2
Research and Innovation infrastructure. The existence of a multi-annual plan for budgeting and prioritisation of investments.
—
An indicative multi-annual plan for budgeting and prioritisation of investments linked to Union priorities, and, where appropriate, the European Strategy Forum on Research Infrastructures (ESFRI) has been adopted.
2.
Enhancing access to, and use and quality of, information and communication technologies (ICT) (Broadband target)
(referred to in point (2) of the first paragraph of Article 9)
ERDF:
—
Developing ICT products and services, e-commerce, and enhancing demand for ICT.
—
Strengthening ICT applications for e-government, e-learning, e-inclusion, e-culture and e-health.
2.1.
Digital growth: A strategic policy framework for digital growth to stimulate affordable, good quality and interoperable ICT-enabled private and public services and increase uptake by citizens, including vulnerable groups, businesses and public administrations including cross border initiatives.
—
A strategic policy framework for digital growth, for instance, within the national or regional smart specialisation strategy is in place that contains:
—
budgeting and prioritisation of actions through a SWOT or similar analysis consistent with the Scoreboard of the Digital Agenda for Europe;
—
an analysis of balancing support for demand and supply of ICT should have been conducted;
—
indicators to measure progress of interventions in areas such as digital literacy, e-inclusion, e-accessibility, and progress of e-health within the limits of Article 168 TFEU which are aligned, where appropriate, with existing relevant sectoral Union, national or regional strategies;
—
assessment of needs to reinforce ICT capacity-building.
ERDF:
—
Extending broadband deployment and the roll-out of high-speed networks and supporting the adoption of emerging technologies and networks for the digital economy.
2.2.
Next Generation Network (NGN) Infrastructure: The existence of national or regional NGN Plans which take account of regional actions in order to reach the Union high-speed Internet access targets, focusing on areas where the market fails to provide an open infrastructure at an affordable cost and of a quality in line with the Union competition and State aid rules, and to provide accessible services to vulnerable groups.
—
A national or regional NGN Plan is in place that contains:
—
a plan of infrastructure investments based on an economic analysis taking account of existing private and public infrastructures and planned investments;
—
sustainable investment models that enhance competition and provide access to open, affordable, quality and future-proof infrastructure and services;
—
measures to stimulate private investment.
3.
Enhancing the competitiveness of small and medium-sized enterprises (SMEs)
(referred to in point (3) of the first paragraph of Article 9)
ERDF:
—
Promoting entrepreneurship, in particular by facilitating the economic exploitation of new ideas and fostering the creation of new firms, including through business incubators.
—
Supporting the capacity of SMEs to grow in regional, national and international market, and to engage in innovation processes.
3.1.
Specific actions have been carried out to underpin the promotion of entrepreneurship taking into account the Small Business Act (SBA).
—
The specific actions are:
—
measures have been put in place with the objective of reducing the time and cost involved in setting-up a business taking account of the targets of the SBA;
—
measures have been put in place with the objective of reducing the time needed to get licenses and permits to take up and perform the specific activity of an enterprise taking account of the targets of the SBA;
—
a mechanism is in place to monitor the implementation of the measures of the SBA which have been put in place and assess the impact on SMEs.
4.
Supporting the shift towards a low-carbon economy in all sectors
(referred to in point (4) of the first paragraph of Article 9)
ERDF + Cohesion Fund:
—
Supporting energy efficiency, smart energy management and renewable energy use in public infrastructure, including in public buildings, and in the housing sector.
4.1.
Actions have been carried out to promote cost-effective improvements of energy end use efficiency and cost-effective investment in energy efficiency when constructing or renovating buildings.
—
The actions are:
—
measures to ensure minimum requirements are in place related to the energy performance of buildings consistent with Article 3, Article 4 and Article 5 of Directive 2010/31/EU of the European Parliament and of the Council
 (
1
)
;
—
measures necessary to establish a system of certification of the energy performance of buildings consistent with Article 11 of Directive 2010/31/EU;
—
measures to ensure strategic planning on energy efficiency, consistent with Article 3 of Directive 2012/27/EU of the European Parliament and of the Council
 (
2
)
;
—
measures consistent with Article 13 of Directive 2006/32/EC of the European Parliament and of the Council
 (
3
)
 on energy end-use efficiency and energy services to ensure the provision to final customers of individual meters in so far as it is technically possible, financially reasonable and proportionate in relation to the potential energy savings.
ERDF + Cohesion Fund:
—
Promoting the use of high-efficiency co-generation of heat and power based on useful demand.
4.2.
Actions have been carried out to promote high-efficiency co-generation of heat and power.
—
The actions are:
—
Support for co-generation is based on useful heat demand and primary energy savings consistent with Article 7(1) and points (a) and (b) of Article 9(1) of Directive 2004/8/EC, Member States or their competent bodies have evaluated the existing legislative and regulatory framework with regard to authorisation procedures or other procedures in order to:
(a)
encourage the design of co-generation units to match economically justifiable demands for useful heat output and avoid production of more heat than useful heat; and
(b)
reduce the regulatory and non-regulatory barriers to an increase in co-generation.
ERDF + Cohesion Fund:
—
Promoting the production and distribution of energy derived from renewable sources.
4.3.
Actions have been carried out to promote the production and distribution of renewable energy sources
 (
4
)
.
—
Transparent support schemes, priority in grid access or guaranteed access and priority in dispatching, as well as standard rules relating to the bearing and sharing of costs of technical adaptations which have been made public are in place consistent with Article 14(1), Article 16(2) and 16(3) of Directive 2009/28/EC of the European Parliament and of the Council
 (
4
)
.
—
A Member State has adopted a national renewable energy action plan consistent with Article 4 of Directive 2009/28/EC.
5.
Promoting climate change adaptation, risk prevention and management
(Climate change target) (referred to in point (5) of the first paragraph of Article 9)
ERDF + Cohesion Fund:
—
Promoting investment to address specific risks, ensuring disaster resilience and developing disaster management systems.
5.1.
Risk prevention and risk management: the existence of national or regional risk assessments for disaster management. taking into account climate change adaptation
—
A national or regional risk assessment with the following elements shall be in place:
—
a description of the process, methodology, methods, and non-sensitive data used for risk assessment as well as of the risk-based criteria for the prioritisation of investment;
—
a description of single-risk and multi-risk scenarios;
—
taking into account, where appropriate, national climate change adaptation strategies.
6.
Preserving and protecting the environment and promoting resource efficiency
(referred to in point (6) of the first paragraph of Article 9)
ERDF + Cohesion Fund:
—
Investing in the water sector to meet the requirements of the Union's environmental acquis and to address needs, identified by the Member States for investment that goes beyond those requirements.
6.1.
Water sector: The existence of a) a water pricing policy which provides adequate incentives for users to use water resources efficiently and b) an adequate contribution of the different water uses to the recovery of the costs of water services at a rate determined in the approved river basin management plan for investment supported by the programmes.
—
In sectors supported by the ERDF and the Cohesion Fund, a Member State has ensured a contribution of the different water uses to the recovery of the costs of water services by sector consistent with the first indent of Article 9(1) of Directive 2000/60/EC having regard, where appropriate, to the social, environmental and economic effects of the recovery as well as the geographic and climatic conditions of the region or regions affected.
—
The adoption of a river basin management plan for the river basin district consistent with Article 13 of Directive 2000/60/EC
ERDF + Cohesion Fund:
—
Investing in the waste sector to meet the requirements of the Union's environmental acquis and to address needs, identified by the Member States, for investment that goes beyond those requirements.
6.2.
Waste sector: Promoting economically and environmentally sustainable investments in the waste sector particularly through the development of waste management plans consistent with Directive 2008/98/EC, and with the waste hierarchy.
—
An implementation report as requested by Article 11(5) of Directive 2008/98/EC has been submitted to the Commission on progress towards meeting the targets set out in Article 11 of Directive 2008/98/EC.
—
The existence of one or more waste management plans as required under Article 28 of Directive 2008/98/EC;
—
The existence of waste prevention programmes, as required under Article 29 of Directive 2008/98/EC;
—
Necessary measures to achieve the targets on preparation for re-use and recycling by 2020 consistent with Article 11(2) of Directive 2008/98/EC have been adopted.
7.
Promoting sustainable transport and removing bottlenecks in key network infrastructures
(referred to in point (7) of the first paragraph of Article 9)
ERDF + Cohesion Fund:
—
Supporting a multimodal Single European Transport Area by investing in the TEN-T.
—
Developing and rehabilitating comprehensive, high quality and interoperable railway systems, and promoting noise-reduction measures.
—
Developing and improving environmentally-friendly (including low-noise) and low-carbon transport systems, including inland waterways and maritime transport, ports, multimodal links and airport infrastructure, in order to promote sustainable regional and local mobility.
ERDF:
—
Enhancing regional mobility by connecting secondary and tertiary nodes to TEN-T infrastructure, including multimodal nodes.
7.1.
Transport: The existence of a comprehensive plan or plans or framework or frameworks for transport investment in accordance with the Member States' institutional set-up (including public transport at regional and local level) which supports infrastructure development and improves connectivity to the TEN-T comprehensive and core networks.
—
The existence of a comprehensive transport plan or plans or framework or frameworks for transport investment which complies with legal requirements for strategic environmental assessment and sets out:
—
the contribution to the single European Transport Area consistent with Article 10 of Regulation (EU) No 1315/2013 of the European Parliament and of the Council
 (
5
)
, including priorities for investments in:
—
the core TEN-T network and the comprehensive network where investment from the ERDF and the Cohesion Fund is envisaged; and
—
secondary connectivity;
—
a realistic and mature pipeline for projects for which support from the ERDF and the Cohesion Fund is envisaged;
—
Measures to ensure the capacity of intermediary bodies and beneficiaries to deliver the project pipeline.
ERDF + Cohesion Fund:
—
Supporting a multimodal Single European Transport Area by investing in the TEN-T.
—
Developing and rehabilitating comprehensive, high quality and interoperable railway systems, and promoting noise-reduction measures.
—
Developing and improving environmentally-friendly (including low-noise) and low-carbon transport systems, including inland waterways and maritime transport, ports, multimodal links and airport infrastructure, in order to promote sustainable regional and local mobility.
ERDF:
—
Enhancing regional mobility by connecting secondary and tertiary nodes to TEN-T infrastructure, including multimodal nodes.
7.2.
Railway: The existence within the comprehensive transport plan or plans or framework or frameworks of a specific section on railway development in accordance with the Member States' institutional set-up (including concerning public transport at regional and local level) which supports infrastructure development and improves connectivity to the TEN-T comprehensive and core networks. The investments cover mobile assets, interoperability and capacity- building.
—
The existence of a section on railway development within the transport plan or plans or framework or frameworks as set out above which complies with legal requirements for strategic environmental assessment (SEA) and sets out a realistic and mature project pipeline (including a timetable and budgetary framework);
—
Measures to ensure the capacity of intermediary bodies and beneficiaries to deliver the project pipeline.
ERDF + Cohesion Fund:
—
Supporting a multimodal Single European Transport Area by investing in the TEN-T.
—
Developing and rehabilitating comprehensive, high quality and interoperable railway systems, and promoting noise-reduction measures.
—
Developing and improving environmentally-friendly (including low-noise) and low-carbon transport systems, including inland waterways and maritime transport, ports, multimodal links and airport infrastructure, in order to promote sustainable regional and local mobility.
ERDF:
—
Enhancing regional mobility through connecting secondary and tertiary nodes to TEN-T infrastructure, including multimodal nodes.
7.3.
Other modes of transport, including inland-waterways and maritime transport, ports, multimodal links and airport infrastructure: the existence within the comprehensive transport plan or plans or framework or frameworks of a specific section on inland-waterways and maritime transport, ports, multimodal links and airport infrastructure, which contribute to improving connectivity to the TEN-T comprehensive and core networks and to promoting sustainable regional and local mobility.
—
The existence of a section on inland-waterways and maritime transport, ports, multimodal links and airport infrastructure within the transport plan or plans or framework or frameworks which:
—
complies with legal requirements for strategic environmental assessment;
—
sets out a realistic and mature project pipeline (including a timetable and budgetary framework);
—
Measures to ensure the capacity of intermediary bodies and beneficiaries to deliver the project pipeline.
ERDF:
—
Improving energy efficiency and security of supply through the development of smart energy distribution, storage and transmission systems and through the integration of distributed generation from renewable sources.
7.4
Development of smart energy distribution, storage and transmission systems.
The existence of comprehensive plans for investments in smart energy infrastructure, and of regulatory measures, which contribute to improving energy efficiency and security of supply
—
Comprehensive plans describing the national energy infrastructure priorities are in place that are:
—
in accordance with Article 22 of Directive 2009/72/EC and of Directive 2009/73/EC, where applicable, and
—
consistent with the relevant regional investment plans under Article 12 and with the Union-wide ten-year network development plan in accordance with point (b) of Article 8(3) of Regulation (EC) No 714/2009 of the European Parliament and of the Council
 (
6
)
 and with Regulation (EC) No 715/2009 of the European Parliament and of the Council
 (
7
)
, and
—
compatible with Article 3(4) of Regulation (EU) No 347/2013 of the European Parliament and of the Council
 (
8
)
;.
—
Those plans shall contain:
—
a realistic and mature project pipeline for projects for which support from the ERDF is envisaged;
—
measures to achieve the objectives of social and economic cohesion and environmental protection, in line with Article 3(10) of Directive 2009/72/EC and Article 3(7) of Directive 2009/73/EC;
—
measures to optimise the use of energy and promote energy efficiency, in line with Article 3(11) of Directive 2009/72/EC and Article 3(8) of Directive 2009/73/EC.
8.
Promoting sustainable and quality employment and supporting labour mobility
(Employment target)
(referred to in point (8) of the first paragraph of Article 9)
ESF:
—
Access to employment for job-seekers and inactive people, including the long-term unemployed and people far from the labour market, also through local employment initiatives and support for labour mobility.
8.1.
Active labour market policies are designed and delivered in the light of the Employment guidelines.
—
Employment services have the capacity to, and do, deliver:
—
personalised services and active and preventive labour market measures at an early stage, which are open to all jobseekers while focusing on people at highest risk of social exclusion, including people from marginalised communities;
—
comprehensive and transparent information on new job vacancies and employment opportunities taking into account the changing needs of the labour market.
—
Employment services have set up formal or informal cooperation arrangements with relevant stakeholders.
ESF:
—
Self employment, entrepreneurship and business creation including innovative micro, small and medium-sized enterprises.
ERDF:
—
Supporting the development of business incubators and investment support for self-employment, micro-enterprises and business creation.
8.2.
Self-employment, entrepreneurship and business creation: the existence of a strategic policy framework for inclusive start-up.
—
A strategic policy framework for inclusive start-up support is in place with the following elements:
—
measures have been put in place with the objective of reducing the time and cost involved in setting up a business, taking account of the targets of the SBA;
—
measures have been put in place with the objective of reducing the time needed to get licenses and permits to take up and perform the specific activity of an enterprise, taking account of the targets of the SBA;
—
actions linking suitable business development services and financial services (access to capital), including reaching out to disadvantaged groups, areas, or both, where needed.
ESF:
—
Modernisation of labour market institutions, such as public and private employment services, and improving the matching of labour market needs, including through actions that enhance transnational labour mobility as well as through mobility schemes and better cooperation between institutions and relevant stakeholders.
ERDF:
—
Investing in infrastructure for employment services.
8.3.
Labour market institutions are modernised and strengthened in the light of the Employment Guidelines;
Reforms of labour market institutions will be preceded by a clear strategic policy framework and ex ante assessment including with regard to the gender dimension
—
Actions to reform employment services, aiming at providing them with the capacity to deliver:
—
personalised services and active and preventive labour market measures at an early stage, which are open to all jobseekers while focusing on people at highest risk of social exclusion, including people from marginalised communities;
—
comprehensive and transparent information on new job vacancies and employment opportunities taking into account the changing needs of the labour market.
—
Reform of employment services will include the creation of formal or informal cooperation networks with relevant stakeholders.
ESF:
—
Active and healthy ageing.
8.4.
Active and healthy ageing: Active ageing policies are designed in the light of the Employment Guidelines
—
Relevant stakeholders are involved in the design and follow-up of active ageing policies with a view to retaining elderly workers on the labour market and promoting their employment;
—
A Member State has measures in place to promote active ageing.
ESF:
—
Adaptation of workers, enterprises and entrepreneurs to change.
8.5.
Adaptation of workers, enterprises and entrepreneurs to change: The existence of policies aimed at favouring anticipation and good management of change and restructuring.
—
Instruments are in place to support social partners and public authorities to develop and monitor proactive approaches towards change and restructuring which include measures:
—
to promote anticipation of change;
—
to promote the preparation and management of the restructuring process.
ESF:
—
Sustainable integration into the labour market of young people, in particular those not in employment, education or training, including young people at risk of social exclusion and young people from marginalised communities, including through the implementation of the Youth Guarantee.
8.6.
The existence of a strategic policy framework for promoting youth employment including through the implementation of the Youth Guarantee.
This ex ante conditionality applies only for implementation of the YEI
—
A strategic policy framework for promoting youth employment is in place that:
—
is based on evidence that measures the results for young people not in employment, education or training and that represents a base to develop targeted policies and monitor developments;
—
identifies the relevant public authority in charge of managing youth employment measures and coordinating partnerships across all levels and sectors;
—
involves stakeholders that are relevant for addressing youth unemployment;
—
allows early intervention and activation;
—
comprises supportive measures for access to employment, enhancing skills, labour mobility and sustainable integration of young people not in employment, education or training into the labour market.
9.
Promoting social inclusion, combating poverty and any discrimination
(poverty target)
(referred to in point (9) of the first paragraph of Article 9)
ESF:
—
Active inclusion, including with a view to promoting equal opportunities and active participation, and improving employability.
ERDF:
—
Investing in health and social infrastructure which contributes to national, regional and local development, reducing inequalities in terms of health status, promoting social inclusion through improved access to social, cultural and recreational services and the transition from institutional to community-based services.
—
Providing support for physical, economic and social regeneration of deprived communities in urban and rural areas.
9.1.
The existence and the implementation of a national strategic policy framework for poverty reduction aiming at the active inclusion of people excluded from the labour market in the light of the Employment guidelines.
—
A national strategic policy framework for poverty reduction, aiming at active inclusion, is in place that:
—
provides a sufficient evidence base to develop policies for poverty reduction and monitor developments;
—
contains measures supporting the achievement of the national poverty and social exclusion target (as defined in the National Reform Programme), which includes the promotion of sustainable and quality employment opportunities for people at the highest risk of social exclusion, including people from marginalised communities;
—
involves relevant stakeholders in combating poverty;
—
depending on the identified needs, includes measures for the shift from institutional to community based care;
—
Upon request and where justified, relevant stakeholders will be provided with support for submitting project applications and for implementing and managing the selected projects.
ESF:
—
Socio-economic integration of marginalised communities such as the Roma.
ERDF:
—
Investing in health and social infrastructure which contributes to national, regional and local development, reducing inequalities in terms of health status, promoting social inclusion through improved access to social, cultural and recreational services and the transition from institutional to community-based services.
—
Providing support for physical, economic and social regeneration of deprived communities in urban and rural areas.
—
Investing in education, training and vocational training for skills and lifelong learning by developing education and training infrastructure.
9.2.
A national Roma inclusion strategic policy framework is in place
—
A national Roma inclusion strategic policy framework is in place that:
—
sets achievable national goals for Roma integration to bridge the gap with the general population. These targets should address the four EU Roma integration goals relating to access to education, employment, healthcare and housing;
—
identifies where relevant those disadvantaged micro-regions or segregated neighbourhoods, where communities are most deprived, using already available socio-economic and territorial indicators (i.e. very low educational level, long-term unemployment, etc);
—
includes strong monitoring methods to evaluate the impact of Roma integration actions and a review mechanism for the adaptation of the strategy;
—
is designed, implemented and monitored in close cooperation and continuous dialogue with Roma civil society, regional and local authorities.
—
Upon request and where justified, relevant stakeholders will be provided with support for submitting project applications and for implementing and managing the selected projects.
ESF:
—
Enhancing access to affordable, sustainable and high-quality services, including health care and social services of general interest.
ERDF:
—
Investing in health and social infrastructure which contributes to national, regional and local development, reducing inequalities in terms of health status, promoting social inclusion through improved access to social, cultural and recreational services and the transition from institutional to community-based services.
9.3.
Health: The existence of a national or regional strategic policy framework for health within the limits of Article 168 TFEU ensuring economic sustainability.
—
A national or regional strategic policy framework for health is in place that contains:
—
coordinated measures to improve access to health services;
—
measures to stimulate efficiency in the health sector, through deployment of service delivery models and infrastructure;
—
a monitoring and review system.
—
A Member State or region has adopted a framework outlining available budgetary resources on an indicative basis and a cost-effective concentration of resources on prioritised needs for health care.
10.
Investing in education, training and vocational training for skills and lifelong learning
(Education target)
(referred to in point (10) of the first paragraph of Article 9)
ESF:
—
Reducing and preventing early school-leaving and promoting equal access to good quality early-childhood, primary and secondary education, including formal, non-formal and informal learning pathways for reintegrating into education and training.
ERDF:
—
Investing in education, training and vocational training for skills and lifelong learning by developing education and training infrastructure.
10.1.
Early school leaving: The existence of a strategic policy framework to reduce early school leaving (ESL) within the limits of Article 165 TFEU.
—
A system for collecting and analysing data and information on ESL at relevant levels is in place that:
—
provides a sufficient evidence-base to develop targeted policies and monitors developments.
—
A strategic policy framework on ESL is in place that:
—
is based on evidence;
—
covers relevant educational sectors including early childhood development, targets in particular vulnerable groups that are most at risk of ESL including people from marginalised communities, and addresses prevention, intervention and compensation measures;
—
involves all policy sectors and stakeholders that are relevant to addressing ESL.
ESF:
—
Improving the quality and efficiency of, and access to, tertiary and equivalent education with a view to increasing participation and attainment levels, especially for disadvantaged groups.
ERDF:
—
Investing in education, training and vocational training for skills and lifelong learning by developing education and training infrastructure.
10.2.
Higher education: the existence of a national or regional strategic policy framework for increasing tertiary education attainment, quality and efficiency within the limits of Article 165 TFEU.
—
A national or regional strategic policy framework for tertiary education is in place with the following elements:
—
where necessary, measures to increase participation and attainment that:
—
increase higher education participation among low income groups and other under-represented groups with special regard to disadvantaged people, including people from marginalised communities;
—
reduce drop-out rates/improve completion rates;
—
encourage innovative content and programme design;
—
measures to increase employability and entrepreneurship that:
—
encourage the development of "transversal skills", including entrepreneurship in relevant higher education programmes;
—
reduce gender differences in terms of academic and vocational choices.
ESF:
—
Enhancing equal access to lifelong learning for all age groups in formal, non-formal and informal settings, upgrading the knowledge, skills and competences of the workforce, and promoting flexible learning pathways including through career guidance and validation of acquired competences.
ERDF:
—
Investing in education, training and vocational training for skills and lifelong learning by developing education and training infrastructure.
10.3.
Lifelong learning (LL): The existence of a national and/or regional strategic policy framework for lifelong learning within the limits of Article 165 TFEU.
—
A national or regional strategic policy framework for lifelong learning is in place that contains measures:
—
to support the developing and linking services for LL, including their implementation and skills upgrading (i.e. validation, guidance, education and training) and providing for the involvement of, and partnership with relevant stakeholders;
—
for the provision of skills development for various target groups where these are identified as priorities in national or regional strategic policy frameworks (for example young people in vocational training, adults, parents returning to the labour market, low skilled and older workers, migrants and other disadvantaged groups, in particular people with disabilities);
—
to widen access to LL including through efforts to effectively implement transparency tools (for example the European Qualifications Framework, National Qualifications Framework, European Credit system for Vocational Education and Training, European Quality Assurance in Vocational Education and Training);
—
to improve the labour market relevance of education and training and to adapt it to the needs of identified target groups (for example young people in vocational training, adults, parents returning to the labour market, low-skilled and older workers, migrants and other disadvantaged groups, in particular people with disabilities).
ESF:
—
Improving the labour market relevance of education and training systems, facilitating the transition from education to work, and strengthening vocational education and training (VET) systems and their quality, including through mechanisms for skills anticipation, adaptation of curricula and the establishment and development of work-based learning systems, including dual learning systems and apprenticeship schemes.
ERDF:
—
Investing in education, training and vocational training for skills and lifelong learning by developing education and training infrastructure
10.4.
The existence of a national or regional strategic policy framework for increasing the quality and efficiency of VET systems within the limits of Article 165 TFEU.
—
A national or regional strategic policy framework is in place for increasing the quality and efficiency of VET systems within the limits of Article 165 TFEU which includes measures for the following:
—
to improve the labour market relevance of VET systems in close cooperation with relevant stakeholders including through mechanisms for skills anticipation, adaptation of curricula and the strengthening of work-based learning provision in its different forms;
—
to increase the quality and attractiveness of VET including through establishing a national approach for quality assurance for VET (for example in line with the, European Quality Assurance Reference Framework for Vocational Education and Training) and implementing the transparency and recognition tools, for example European Credit system for Vocational Education and Training. (ECVET).
11.
Enhancing institutional capacity of public authorities and stakeholders and efficient public administration
(referred to in point (11) of the first paragraph of Article 9)
ESF:
—
Investment in institutional capacity and in the efficiency of public administrations and public services at the national, regional and local levels with a view to reforms, better regulation and good governance.
ERDF:
—
Enhancing institutional capacity of public authorities and stakeholders and efficient public administration through actions to strengthen the institutional capacity and the efficiency of public administrations and public services related to the implementation of the ERDF, and in support of actions under the ESF to strengthen the institutional capacity and the efficiency of public administration.
Cohesion Fund:
—
Enhancing institutional capacity of public authorities and stakeholders and efficient public administration through actions to strengthen the institutional capacity and the efficiency of public administrations and public services related to the implementation of the Cohesion Fund.
—
The existence of a strategic policy framework for reinforcing the Member States' administrative efficiency including public administration reform
—
A strategic policy framework for reinforcing a Member State's public authorities' administrative efficiency and their skills with the following elements are in place and in the process of being implemented:
—
an analysis and strategic planning of legal, organisational and/or procedural reform actions;
—
the development of quality management systems;
—
integrated actions for simplification and rationalisation of administrative procedures;
—
the development and implementation of human resources strategies and policies covering the main gaps identified in this field;
—
the development of skills at all levels of the professional hierarchy within public authorities;
—
the development of procedures and tools for monitoring and evaluation.
PART II:   General ex ante conditionalities
Area
Ex ante conditionality
Criteria for fulfilment
1.
Anti-discrimination
The existence of administrative capacity for the implementation and application of Union anti-discrimination law and policy in the field of ESI Funds
—
Arrangements in accordance with the institutional and legal framework of Member States for the involvement of bodies responsible for the promotion of equal treatment of all persons throughout the preparation and implementation of programmes, including the provision of advice on equality in ESI fund-related activities;
—
Arrangements for training for staff of the authorities involved in the management and control of the ESI Funds in the fields of Union anti-discrimination law and policy.
2.
Gender
The existence of administrative capacity for the implementation and application of Union gender equality law and policy in the field of ESI Funds
—
Arrangements in accordance with the institutional and legal framework of Member States for the involvement of bodies responsible for gender equality throughout the preparation and implementation of programmes, including the provision of advice on gender equality in ESI Fund-related activities;
—
Arrangements for training for staff of the authorities involved in the management and control of the ESI Funds in the fields of Union gender equality law and policy as well as on gender mainstreaming.
3.
Disability
The existence of administrative capacity for the implementation and application of the United Nations Convention on the rights of persons with disabilities (UNCRPD) in the field of ESI Funds in accordance with Council Decision 2010/48/EC
 (
9
)
—
Arrangements in accordance with the institutional and legal framework of Member States for the consultation and involvement of bodies in charge of protection of rights of persons with disabilities or representative organisations of persons with disabilities and other relevant stakeholders throughout the preparation and implementation of programmes;
—
Arrangements for training for staff of the authorities involved in the management and control of the ESI Funds in the fields of applicable Union and national disability law and policy, including accessibility and the practical application of the UNCRPD as reflected in Union and national legislation, as appropriate;
—
Arrangements to ensure monitoring of the implementation of Article 9 of the UNCRPD in relation to the ESI Funds throughout the preparation and the implementation of the programmes.
4.
Public procurement
The existence of arrangements for the effective application of Union public procurement law in the field of the ESI Funds.
—
Arrangements for the effective application of Union public procurement rules through appropriate mechanisms;
—
Arrangements which ensure transparent contract award procedures;
—
Arrangements for training and dissemination of information for staff involved in the implementation of the ESI funds;
—
Arrangements to ensure administrative capacity for implementation and application of Union public procurement rules.
5.
State aid
The existence of arrangements for the effective application of Union State aid rules in the field of the ESI Funds.
—
Arrangements for the effective application of Union State aid rules;
—
Arrangements for training and dissemination of information for staff involved in the implementation of the ESI funds;
—
Arrangements to ensure administrative capacity for implementation and application of Union State aid rules.
6.
Environmental legislation relating to Environmental Impact Assessment (EIA) and Strategic Environmental Assessment (SEA)
The existence of arrangements for the effective application of Union environmental legislation related to EIA and SEA.
—
Arrangements for the effective application of Directive 2011/92/EU of the European Parliament and of the Council
 (
10
)
 (EIA) and of Directive 2001/42/EC of the European Parliament and of the Council
 (
11
)
 (SEA);
—
Arrangements for training and dissemination of information for staff involved in the implementation of the EIA and SEA Directives;
—
Arrangements to ensure sufficient administrative capacity.
7.
Statistical systems and result indicators
The existence of a statistical basis necessary to undertake evaluations to assess the effectiveness and impact of the programmes.
The existence of a system of result indicators necessary to select actions, which most effectively contribute to desired results, to monitor progress towards results and to undertake impact evaluation.
—
Arrangements for timely collection and aggregation of statistical data with the following elements are in place:
—
the identification of sources and mechanisms to ensure statistical validation;
—
arrangements for publication and public availability of aggregated data;
—
An effective system of result indicators including:
—
the selection of result indicators for each programme providing information on what motivates the selection of policy actions financed by the programme;
—
the establishment of targets for these indicators;
—
the consistency of each indicator with the following requisites: robustness and statistical validation, clarity of normative interpretation, responsiveness to policy, timely collection of data;
—
Procedures in place to ensure that all operations financed by the programme adopt an effective system of indicators.
(
1
)
  Directive 2010/31/EU of the European Parliament and of the Council of 19 May 2010 on the energy performance of buildings (
OJ L 153, 18.6.2010, p. 13
).
(
2
)
  Directive 2012/27/EU of the European Parliament and of the Council of 25 October 2012 on energy efficiency, amending Directives 2009/125/EC and 2010/30/EU and repealing Directives 2004/8/EC and 2006/32/EC (
OJ L 315, 14.11.2012, p. 1
).
(
3
)
  Directive 2006/32/EC of the European Parliament and of the Council of 5 April 2006 on energy end-use efficiency and energy services and repealing Council Directive 93/76/EEC (
OJ L 114, 27.4.2006, p. 64
).
(
4
)
  Directive 2009/28/EC of the European Parliament and of the Council of 23 April 2009 on the promotion of the use of energy from renewable sources and amending and subsequently repealing Directives 2001/77/EC and 2003/30/EC (
OJ L 140, 5.6.2009, p. 16
).
(
5
)
  Regulation (EU) No 1315/2013 of the European Parliament and of the Council of 11 December 2013 on Union guidelines for the development of the trans-European transport network and repealing Decision No 661/2010/EU (
OJ L 348, 20.12.2013, p. 1
).
(
6
)
  Regulation (EC) No 714/2009 of the European Parliament and of the Council of 13 July 2009 on conditions for access to the network for cross-border exchanges in electricity and repealing Regulation (EC) No 1228/2003 (
OJ L 211, 14.8.2009, p. 15
).
(
7
)
  Regulation (EC) No 715/2009 of the European Parliament and of the Council of 13 July 2009 on conditions for access to the natural gas transmission networks and repealing Regulation (EC) No 1775/2005 (
OJ L 211, 14.8.2009, p. 36
).
(
8
)
  Regulation (EU) No 347/2013 of the European Parliament and of the Council of 17 April 2013 on guidelines for trans-European energy infrastructure and repealing Decision No 1364/2006/EC and amending Regulations (EC) No 713/2009, (EC) No 714/2009 and (EC) No 715/2009 (
OJ L 115, 25.4.2013, p. 39
).
(
9
)
  Council Decision of 26 November 2009 concerning the conclusion, by the European Community, of the United Nations Convention on the Rights of Persons with Disabilities, (
OJ L 23, 27.1.2010, p. 35
)
(
10
)
  Directive 2011/92/EU of the European Parliament and of the Council of 13 December 2011 on the assessment of the effects of certain public and private projects on the environment (
OJ L 26, 28.1.2012, p. 1
).
(
11
)
  Directive 2001/42/EC of the European Parliament and of the Council of 27 June 2001 on the assessment of the effects of certain plans and programmes on the environment
(
OJ L 197, 21.7.2001, p. 30
).
ANNEX XII
INFORMATION AND COMMUNICATION ON SUPPORT FROM THE FUNDS
1.   LIST OF OPERATIONS
The list of operations referred to in Article 115(2) shall contain, in at least one of the official languages of the Member State, the following data fields:
—
beneficiary name (only of legal entities; no natural persons shall be named);
—
operation name;
—
operation summary;
—
operation start date;
—
operation end date (expected date for physical completion or full implementation of the operation);
—
total eligible expenditure allocated to the operation;
—
Union co-financing rate, as per priority axis;
—
operation postcode; or other appropriate location indicator;
—
country;
—
name of category of intervention for the operation in accordance with point (b) (vi) of the first subparagraph of Article 96(2);
—
date of last update of the list of operations.
The headings of the data fields shall be also provided in at least one other official language of the Union.
2.   INFORMATION AND COMMUNICATION MEASURES FOR THE PUBLIC
The Member State, the managing authority and the beneficiaries shall take the steps necessary to provide information to, and communicate with, the public on operations supported by an operational programme in accordance with this Regulation.
2.1.   Responsibilities of the Member State and the managing authority
1.
The Member State and the managing authority shall ensure that the information and communication measures are implemented in accordance with the communication strategy and that those measures aim for the widest possible media coverage using various forms and methods of communication at the appropriate level.
2.
The Member State or the managing authority shall be responsible for at least the following information and communication measures:
(a)
organising a major information activity publicising the launch of the operational programme or programmes, even prior to the approval of the relevant communication strategies;
(b)
organising one major information activity a year which promotes the funding opportunities and the strategies pursued and presents the achievements of the operational programme or programmes, including, where relevant, major projects, joint action plans and other project examples;
(c)
displaying the Union emblem at the premises of each managing authority;
(d)
publishing electronically the list of operations in accordance with Section 1 of this Annex;
(e)
giving examples of operations, by operational programme, on the single website or on the operational programme's website that is accessible through the single website portal; the examples should be in a widely spoken official language of the Union other than the official language or languages of the Member State concerned;
(f)
updating information about the operational programme's implementation, including, when appropriate, its main achievements, on the single website or on the operational programme's website that is accessible through the single website portal.
3.
The managing authority shall involve in information and communication measures, in accordance with national laws and practices, the following bodies where appropriate:
(a)
the partners referred to in Article 5;
(b)
information centres on Europe, as well as Commission representation offices, and information offices of the European Parliament in the Member States;
(c)
educational and research institutions.
These bodies shall widely disseminate the information described in Article 115(1).
2.2.   Responsibilities of the beneficiaries
1.
All information and communication measures provided by the beneficiary shall acknowledge support from the Funds to the operation by displaying:
(a)
the Union emblem in accordance with the technical characteristics laid down in the implementing act adopted by the Commission under Article 115(4), together with a reference to the Union;
(b)
a reference to the Fund or Funds supporting the operation.
Where an information or communication measure relates to an operation or to several operations co-financed by more than one Fund, the reference provided for in point (b) may be replaced by a reference to the ESI Funds.
2.
During implementation of an operation, the beneficiary shall inform the public about the support obtained from the Funds by:
(a)
providing on the beneficiary's website, where such a website exists, a short description of the operation, proportionate to the level of support, including its aims and results, and highlighting the financial support from the Union;
(b)
placing, for operations not falling under points 4 and 5, at least one poster with information about the project (minimum size A3), including the financial support from the Union, at a location readily visible to the public, such as the entrance area of a building.
3.
For operations supported by the ESF, and in appropriate cases for operations supported by the ERDF or Cohesion Fund, the beneficiary shall ensure that those taking part in an operation have been informed of this funding.
Any document, relating to the implementation of an operation which is used for the public or for participants, including any attendance or other certificate, shall include a statement to the effect that the operational programme was supported by the Fund or Funds.
4.
During implementation of an ERDF or Cohesion Fund operation, the beneficiary shall put up, at a location readily visible to the public, a temporary billboard of a significant size for each operation consisting of the financing of infrastructure or construction operations for which the total public support to the operation exceeds EUR 500 000.
5.
No later than three months after completion of an operation, the beneficiary shall put up a permanent plaque or billboard of significant size at a location readily visible to the public for each operation that fulfils the following criteria:
(a)
the total public support to the operation exceeds EUR 500 000;
(b)
the operation consists of the purchase of a physical object or of the financing of infrastructure or of construction operations.
The plaque or billboard shall state the name and the main objective of the operation. It shall be prepared in accordance with the technical characteristics adopted by the Commission in accordance with Article 115(4).
3.   INFORMATION MEASURES FOR POTENTIAL BENEFICIARIES AND BENEFICIARIES
3.1.   Information measures for potential beneficiaries
1.
The managing authority shall ensure, in accordance with the communication strategy, that the operational programme's strategy and objectives, and the funding opportunities offered through joint support from the Union and the Member State, are disseminated widely to potential beneficiaries and all interested parties, with details of the financial support from the Funds concerned.
2.
The managing authority shall ensure that potential beneficiaries have access to the relevant information, including updated information where necessary, and taking into account the accessibility of electronic or other communication services for certain potential beneficiaries, on at least the following:
(a)
the funding opportunities and the launching of application calls;
(b)
the eligibility of expenditure conditions to be met in order to qualify for support under an operational programme;
(c)
a description of the procedures for examining applications for funding and of the time periods involved;
(d)
the criteria for selecting the operations to be supported;
(e)
the contacts at national, regional or local level that are able to provide information on the operational programmes;
(f)
the responsibility of potential beneficiaries to inform the public about the aim of the operation and the support from the Funds to the operation in accordance with point 2.2. The managing authority may request potential beneficiaries to propose indicative communication activities, proportional to the size of the operation, in the applications.
3.2.   Information measures for beneficiaries
1.
The managing authority shall inform beneficiaries that acceptance of funding constitutes an acceptance of their inclusion in the list of operations published in accordance with Article 115(2).
2.
The managing authority shall provide information and communication tools, including templates in electronic format, to help beneficiaries to meet their obligations set out in point 2.2, where appropriate.
4.   ELEMENTS OF THE COMMUNICATION STRATEGY
The communication strategy drawn up by the managing authority and, where appropriate, by the Member State shall include the following elements:
(a)
a description of the approach taken, including the main information and communication measures to be taken by the Member State or the managing authority and aimed at potential beneficiaries, beneficiaries, multipliers and the wider public, having regard to the aims described in Article 115;
(b)
a description of materials that will be made available in formats accessible for people with disabilities;
(c)
a description of how beneficiaries will be supported in their communication activities;
(d)
the indicative budget for implementation of the strategy;
(e)
a description of the administrative bodies, including the staff resources, responsible for implementing the information and communication measures;
(f)
the arrangements for the information and communication measures referred to in point 2, including the website or website portal at which such data may be found;
(g)
an indication of how the information and communication measures shall be assessed in terms of visibility and awareness of policy, operational programmes and operations, and of the role played by the Funds and the Union;
(h)
where appropriate, a description of the use of the main results of the previous operational programme;
(i)
an annual update setting out the information and communication activities to be carried out in the following year.
ANNEX XIII
DESIGNATION CRITERIA FOR THE MANAGING AUTHORITY AND THE CERTIFYING AUTHORITY
1.   INTERNAL CONTROL ENVIRONMENT
(i)
Existence of an organisational structure covering the functions of managing and certifying authorities and the allocation of functions within each of those authorities, ensuring that the principle of separation of functions, where appropriate, is respected.
(ii)
Framework for ensuring, in the event of delegation of tasks to intermediate bodies, the definition of their respective responsibilities and obligations, the verification of their capacities to carry out delegated tasks and the existence of reporting procedures.
(iii)
Reporting and monitoring procedures for irregularities and for the recovery of amounts unduly paid.
(iv)
Plan for allocation of appropriate human resources with necessary technical skills, at different levels and for different functions in the organisation.
2.   RISK MANAGEMENT
Taking into account the principle of proportionality, a framework for ensuring that an appropriate risk management exercise is conducted when necessary, and in particular, in the event of major modifications to the activities.
3.   MANAGEMENT AND CONTROL ACTIVITIES
A.   Managing authority
(i)
Procedures regarding grant applications, appraisal of applications, selection for funding, including instructions and guidance ensuring the contribution of operations, in accordance with point (a)(i) of Article 125(3), to achieving the specific objectives and results of the relevant priority.
(ii)
Procedures for management verifications including administrative verifications in respect of each application for reimbursement by beneficiaries and the on-the-spot verifications of operations.
(iii)
Procedures for treatment of applications for reimbursement by beneficiaries and authorisation of payments.
(iv)
Procedures for a system to collect, record and store in computerised form data on each operation, including, where appropriate, data on individual participants and a breakdown of data on indicators by gender where required, and to ensure that systems security is in line with internationally accepted standards.
(v)
Procedures established by the managing authority to ensure that beneficiaries maintain either a separate accounting system or an adequate accounting code for all transactions relating to an operation.
(vi)
Procedures for putting in place effective and proportionate anti-fraud measures.
(vii)
Procedures to ensure an adequate audit trail and archiving system.
(viii)
Procedures to draw up the management declaration of assurance, report on the controls carried out and weaknesses identified, and the annual summary of final audits and controls.
(ix)
Procedures to ensure the provision to the beneficiary of a document setting out the conditions for support for each operation.
B.   Certifying authority
(i)
Procedures for certifying interim payment applications to the Commission.
(ii)
Procedures for drawing up the accounts and certifying that they are true, complete and accurate and that the expenditure complies with applicable law taking into account the results of all audits.
(iii)
Procedures for ensuring an adequate audit trail by maintaining accounting records including amounts recoverable, recovered and withdrawn for each operation, in computerised form.
(iv)
Procedures, where appropriate, to ensure that the certifying authority receives adequate information from the managing authority on the verifications carried out, and the results of the audits carried out by or under the responsibility of the audit authority.
4.   MONITORING
A.   Managing authority
(i)
Procedures to support the work of the monitoring committee.
(ii)
Procedures to draw up and submit to the Commission annual and final implementation reports.
B.   Certifying authority
Procedures on the fulfilment of the responsibilities of the certifying authority for monitoring the results of the management verifications and the results of the audits carried out by or under the responsibility of the audit authority before submitting payment applications to the Commission.
ANNEX XIV
CORRELATION TABLE
Regulation (EC) No 1083/2006
This Regulation
Article 1
Article 1
Article 2
Article 2
Articles 3 and 4
Article 89
Articles 5, 6 and 8
Article 90
Article 7
—
Article 9
Articles 4 and 6
Article 10
Article 4(1)
Article 11
Article 5
Article 12
Article 4(4)
Article 13
Article 4(5)
Article 14
Articles 4(7) and (8) and 73
Article 15
Article 95
Article 16
Article 7
Article 17
Article 8
Article 18
Article 91
Articles 19 to 21
Article 92
Article 22
Articles 93 and 94
Article 23
Article 92(6)
Article 24
Article 91(3)
Article 25
Articles 10 and 11
Article 26
Article 12
Article 27
Article 15
Article 28
Articles 14 and 16
Article 29
Article 52
Article 30
Article 53
Article 31
Article 113
Article 32
Articles 26, 29 and 96(9) and (10)
Article 33
Articles 30 and 96(11)
Article 34
Article 98
Article 35
Article 99
Article 36
Article 31
Article 37
Articles 27 and 96(1) to (8)
Article 38
—
Article 39
Article 100
Article 40
Article 101
Article 41
Articles 102 and 103
Article 42
Article 123(7)
Article 43
—
Article 43a
Article 67
Article 43b
Article 67
Article 44
Articles 37 to 46
Article 45
Articles 58 and 118
Article 46
Articles 59 and 119
Article 47
Article 54
Article 48
Articles 55, 56(1) to (3), 57 and 114(1) and (2)
Article 49
Articles 56(4), 57 and 114(3)
Article 50
Articles 20 to 22
Article 51
—
Article 52
Article 121
Articles 53 and 54
Articles 60 and 120
Article 55
Article 61
Article 56
Articles 65 to 70
Article 57
Article 71
Article 58
Article 73
Article 59
Article 123
Article 60
Article 125
Article 61
Article 126
Article 62
Article 127
Article 63
Article 47
Article 64
Article 48
Article 65
Article 110
Article 66
Article 49
Article 67
Articles 50 and 111
Article 68
Articles 51 and 112
Article 69
Articles 115 to 117
Article 70
Articles 74 and 122
Article 71
Article 124
Article 72
Article 75
Article 73
Article 128
Article 74
Article 148
Article 75
Article 76
Article 76
Articles 77 and 129
Article 77
Articles 78 and 130
Articles 78 and 78a
Article 131
Article 79
—
Article 80
Article 132
Article 81
Articles 80 and 133
Article 82
Articles 81 and 134
Article 83
—
Article 84
Article 82
Articles 85 to 87
Article 135
Article 88
—
Article 89
Article 141
Article 90
Article 140
Article 91
Article 83
Article 92
Article 142
Article 93
Articles 86 and 136
Article 94
—
Article 95
—
Article 96
Article 87
Article 97
Article 88
Article 98
Article 143
Article 99
Articles 85 and 144
Article 100
Article 145
Article 101
Article 146
Article 102
Article 147
Articles 103 and 104
Article 150
Article 105
Article 152
Article 105a
—
Article 106
Article 151
Article 107
Article 153
Article 108
Article 154
Joint Statement by the Council and the Commission on Article 67
The Council and the Commission agree that Article 67 (4) which excludes the application of simplified costs set out in Article 67 (1) (b)-(d) in cases where an operation or a project forming part of an operation is implemented exclusively through public procurement procedures does not preclude the implementation of an operation through public procurement procedures which result in payments by the beneficiary to the contractor based on pre-defined unit costs. The Council and the Commission agree that the costs determined and paid by the beneficiary based on these unit costs established through public procurement procedures shall constitute real costs actually incurred and paid by the beneficiary under Article 67 (1) (a).
Joint Statement by the European Parliament, the Council and the Commission on the revision of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council linked with the reconstitution of appropriations
The European Parliament, the Council and the Commission agree to include in the revision of the Financial Regulation, aligning Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council to the Multiannual Financial Framework 2014-20, provisions necessary for the application of the arrangements for the allocation of the performance reserve and in relation to the implementation of financial instruments under Article 39 (SME initiative) under the Regulation laying down common provisions for the European Structural and Investment Funds concerning the reconstitution of:
i.
appropriations which had been committed to programmes in relation to the performance reserve and which had to be decommitted as a result of priorities under these programmes not having attained their milestones and;
ii.
appropriations which had been committed in relation to dedicated programmes referred to under Article 39(4)b and which had to be de-committed because the participation of a Member State in the financial instrument had to be discontinued.
Joint Statement by the European Parliament, the Council and the Commission on Article 1
If further justified derogations to the common rules are needed to take into account specificities of the EMFF and of the EAFRD, the European Parliament, the Council and the European Commission commit to allow for these derogations by proceeding with due diligence to the necessary modifications to Regulation laying down common provisions for the European Structural and Investment Funds.
Joint Statement by the European Parliament and the Council on the exclusion of any retroactivity with regard to the application of article 5(3)
The European Parliament and the Council agree that:
—
concerning the application of Articles 14(2), 15(1)(c), and 26 (2) of Regulation laying down common provisions for the European Structural and Investment Funds, the actions taken by the Member States to involve the partners referred to in Article 5(1) in the preparation of the Partnership Agreement and the programmes referred to in Article 5 (2) include all actions taken on a practical level by the Member States irrespective of their timing as well as actions taken by them before the entry into force of that and before the day of the entry into force of the delegated act for a European code of conduct adopted in accordance with Article 5(3) of the same Regulation, during the preparatory phases of a Member State programming procedure, provided that the objectives of the partnership principle, laid down in that Regulation, are achieved. In this context, Member States, in accordance with their national and regional competences, will decide on the content of both, the proposed Partnership Agreement and proposed draft programmes, in accordance with the relevant provisions of that Regulation and the fund specific rules;
—
the delegated act laying down a European code of conduct, adopted in accordance with Article 5(3), will under no circumstances and neither directly nor indirectly have any retroactive effect, especially concerning the approval procedure of the Partnership Agreement and the programmes, since it is not the intention of the EU legislature to confer any powers on the Commission to the effect that it could reject the approval of the Partnership Agreement and programmes solely and exclusively based on any kind of non-compliance with the European code of conduct, adopted in accordance with Article 5(3);
—
the European Parliament and the Council invite the Commission to make available for them the draft text of the delegated act to be adopted under article 5(3) as early as possible, but not later than the date when the political agreement on the Regulation laying down common provisions for the European Structural and Investment Funds is adopted by the Council or the date when the draft report on that Regulation is voted at the plenary of the European Parliament, whichever date is the earliest.

Summary:
Common rules for the European Structural and Investment Funds (2014–2020)
SUMMARY OF:
Regulation (EU) 
No 1303/2013
 – common rules on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund
WHAT IS THE AIM OF THE REGULATION?
Known as the 
common provisions regulation
, Regulation (EU) 
No 1303/2013
 sets out the common principles, rules and standards for the operation of the 
European Structural and Investment Funds
 (ESI funds) for the 2014–2020 period.
Regulation (EU) 2022/562 amends Regulation (EU) 
No 1303/2013
, introducing changes to 
European Union
 (EU) cohesion policy rules to maximise the speed and ease with which EU 
Member States
 can help people fleeing Ukraine, while continuing to support the recovery of EU regions.
Amending Regulation (EU) 
2022/613
 gives Member States immediate access to more initial funding from the recovery assistance for cohesion and the territories of Europe (
REACT-EU
) programme and facilitates the provision of basic needs and support for refugees from Ukraine.
Amending Regulation (EU) 
2022/2039
 offers additional flexibility to address the consequences of Russian military aggression in Ukraine.
Amending Regulation (EU) 
2023/435
 covers 
REPowerEU
 activities in recovery and resilience plans.
KEY POINTS
The ESI funds consist of 
five funds
: 
the 
European Regional Development Fund
 (ERDF);
the 
European Social Fund
 (ESF);
the 
Cohesion Fund
 (CF);
the 
European Agricultural Fund for Rural Development
 (EAFRD);
the 
European Maritime and Fisheries Fund
 (EMFF).
The shared objective of investments under the ESI funds is to provide support for the delivery of 
smart, sustainable and inclusive growth.
The regulation: 
defines common principles, rules and standards for the use and implementation of the ESI funds;
sets out common rules for the ESI funds to improve coordination between them and other EU policies and programmes, such as 
Horizon 2020
, which has since been replaced by 
Horizon Europe
;
defines the tasks, priority objectives and organisation of the funds;
draws particular attention to the relationship between this regulation and the other regulations specific to each fund;
sets out the 
principle of thematic concentration
 to ensure that investments are concentrated on a limited number of core priorities;
puts a 
stronger focus on results
: 
a 
performance framework
 with objectives and targets is set out,
an 
annual review
 meeting takes place between each Member State and the 
European Commission
,
a 
performance review
 of the programmes was to be carried out in each Member State in 2019;
introduces 
conditionalities
 (prerequisites designed to ensure that the necessary means to make effective use of EU support are in place);
sets out the allocation of resources for the investment for growth and jobs goal among 
three categories of regions
, according to their gross domestic product per capita: less-developed regions, regions in transition from one level of support to another and more-developed regions.
The Commission has adopted a decision setting out the 
list of regions
 fulfilling the criteria of the three categories of regions.
Criteria are set out that Member States and regions have to satisfy in order to be eligible for support from the funds. Resources should be allocated from the ERDF and the ESF among the less-developed regions, the regions in transition and the more-developed regions, according to their gross domestic product per capita. As Member States vary considerably in their types of administrative and planning areas, the EU has devised a 
common system of classification
 for selecting regions and areas to be supported. The financial resources available and the criteria for their allocation are specified.
The ESI funds deliver support through 
multiannual programmes
 on the basis of 
partnership agreements
 developed for each Member State. A partnership agreement is a document setting out the overall investment strategy of a Member State and agreed with the Commission. It is prepared by the Member State in accordance with its own systems and procedures and involves partners who represent regional and local public authorities, along with a wide range of social, economic, environmental stakeholders and other interests.
Court of Auditors report
In 2017, the 
European Court of Auditors
 published a 
report
 on the partnership agreements signed between the Commission and Member States.
The report concluded that the funds have focused on growth and jobs, identified investment needs and successfully translated these into objectives and results. However, it also noted that too many performance indicators have been developed and that performance measurements are not harmonised across the various funds.
COVID-19
 pandemic
 – 
amendments to the regulation
Regulation (EU) 
2020/460
 amends Regulation (EU) 
No 1303/2013
 as regards specific measures to mobilise investments in Member States’ healthcare systems and other sectors of their economies in response to the 
COVID-19
 outbreak (coronavirus response investment initiative).
Regulation (EU) 
2020/558
 amends Regulation (EU) 
No 1303/2013
 as regards specific measures to provide exceptional flexibility to Member States for the use of ESI funds in response to the 
COVID-19
 outbreak. It offers them the possibility to mobilise all unused support from the ERDF, ESF and CF.
Regulation (EU) 
2020/2221
 amends Regulation (EU) 
No 1303/2013
, introducing exceptional additional resources and implementing arrangements under the investment for growth and jobs goal and the European territorial cooperation goal, to provide assistance to enable crisis repair in the context of the 
COVID-19
 pandemic and preparing a green, digital and resilient recovery of the economy.
Extension of the period of the regulation’s application to EAFRD programmes
Regulation (EU) 
2020/2220
 extends to 
31 December 2022
 both the application of Regulation (EU) 
No 1303/2013
 to programmes supported by the EAFRD and the period of duration of those programmes. This is subject to the submission of a request to amend the relevant rural development programmes for the 2-year transitional period, which will run until the new 
common agricultural policy
 is implemented as of 
1 January 2023
.
Cohesion’s Action for Refugees in Europe (CARE)
Following Russia’s invasion of Ukraine, Regulation (EU) 
2022/562
 amends Regulation (EU) 
No 1303/2013
 in the following ways.
Allows cross-financing between ERDF and ESF funds to address the inflow of refugees. For example, this allows Member States to reallocate resources previously earmarked for infrastructure projects to be redirected for healthcare and education.
Allows greater flexibility to redirect unspent cohesion policy funding from the 2014–2020 budgetary period, including REACT-EU.
Extends by 1 accounting year the 100% financing from the EU budget for cohesion programmes (as opposed to the obligatory national co-financing under normal circumstances) to alleviate the burden on national and regional budgets.
Allows reimbursement of operations which tackled the migratory challenges but started before a formal request could be made to the Commission. Such projects are eligible as of 
24 February 2022
, as long as they comply with fund-specific rules.
Increase of pre-financing from REACT-EU resources and the establishment of a unit cost (CARE+)
To complement these measures, a second amendment was introduced to increase the pre-financing from REACT-EU resources and to establish a unit cost per person, known as CARE+ (Regulation (EU) 2022/613). The main purpose of this regulation was to provide additional liquidity and simplify administrative procedures relating to expenditure.
The 
increased pre-financing
 came from the REACT-EU budget, where all Member States received an additional 4%, thereby increasing the pre-financing rate from 11% to 15%. Moreover, the Member States which border Ukraine or had an inflow of refugees exceeding 1% of their populations in the first month following the Russian invasion received an additional 34%, increasing their pre-financing rate from 11% to 45%. These nine Member States are Bulgaria, Czechia, Estonia, Lithuania, Hungary, Austria, Poland, Romania and Slovakia.
The 
EU-level simplified cost option
 aims to significantly reduce administrative burden so that efforts can be focused on the achievement of broader policy objectives, and lengthy management and control verifications will not delay implementation. Instead of providing documentation for each purchase (for example, blankets, hygiene items, basic food and personal items), the managing authority can simply claim a unit cost of €40 per week per person with a temporary protection (or other adequate protection under national law) for a maximum of 13 weeks. This option may effectively address the costs borne by the non-governmental organisations and the local authorities who provided immediate support at the border from the first day of the invasion. The simplified cost option was enhanced further by the FAST-CARE amendment, increasing the amount to €100 per week per person and extending the support to 26 weeks (see below).
Flexible assistance for territories – FAST-CARE
Regulation (EU) 
2022/2039
 amends Regulation (EU) 
No 1303/2013
 and the regulation laying down the rules for the 2021–2027 period, Regulation (EU) 
2021/1060
 (see 
summary
). As it concerns the modifications of the 2014-2020 common provisions regulation, the rules aim at introducing greater flexibility to help optimise the use of the resources from the 2014–2020 programming period and to allow a smoother phasing-in of delayed projects between the 2014–2020 and 2021–2027 programmes.
Exceptionally, for operations addressing 
migratory challenges
 resulting from Russia’s military aggression, it allows for an exemption from the requirements linked to the 
location
 of the operation within a given Member State, given that people fleeing the war may move to multiple locations after their arrival.
It introduces the possibility to declare expenditure for operations which are already physically completed or fully implemented, and introduces 
flexibilities between funds
, allowing the use of the Cohesion Fund for operations addressing the migratory challenges resulting from the Russian military aggression against Ukraine, 
and between thematic objectives
, allowing for transfers within programmes.
It allows for a co-financing rate of 
up to 100%
 that can be applied to a separate priority axis established within a programme to promote the socioeconomic integration of non-EU nationals, including those dedicated to operations addressing migratory challenges as a result of the Russian military aggression. 
At least 30%
 of the financial allocation of such a separate priority must be allocated to operations whose beneficiaries are 
local authorities or civil society organisations
 active at the local community level.
It relaxes the criteria to ‘
phase
’ 
projects
 between the 2014–2020 and 2021–2027 budgetary periods by decreasing the minimum limit of the total cost of the project from €5 million to €1 million for it to be eligible for phasing, among other specific criteria. This effectively transfers the remaining parts of the project to the next programming period, thereby releasing resources in the 2014–2020 period. These can in turn be used to address the migratory challenges, if the Member State so wishes.
It enhances the 
simplified cost option
 by increasing the unit cost amount from €40 to €100 per week per person and by prolonging the support from 13 weeks to 26 weeks. This applies to all people who have requested and received temporary protection or other adequate protection under national law.
It 
increases flexibility at the closure
 of 2014-2020 programmes by increasing payments of the final balance for each priority per fund and per category of regions in the final accounting year 
from 10% to 15%
. This means that if, for example, one priority axis (a specific type of investment) was over-contracted by 15%, this amount can be financed by another priority axis which has underperformed by the same amount, as long as it concerns the same programme, the same category of region and the same fund.
Supporting affordable energy (SAFE)
As part of the amendments included in Regulation (EU) 2023/435, the targeted and exceptional changes to the 2014-2020 common provisions regulation, known as SAFE, aim at supporting Member States and regions facing the challenges resulting from the 
current energy crisis
.
Specifically, SAFE allows for:
financing 
working capital of small and medium-sized enterprises
 particularly affected by the energy price increase, in line with the applicable State aid rules;
financing energy consumption costs of 
vulnerable households
 in order to address energy poverty;
providing enhanced support to 
short
-
time work schemes
 for maintaining jobs of employees and self-employed people through the possible use of ERDF, the Cohesion Fund and ESF.
These targeted changes are based on on the same rules as the previous flexibilities offered by CARE and FAST-CARE:
All cohesion policy funds (ERDF, ESF and Cohesion Fund) may be used to offer support to these measures through 
cross-financing
, and REACT-EU resources may also be used.
Resources from 
any of the three categories of regions
 (more developed, transition and less developed) may be used to support these measures, removing the obligation linked with the location of the operation.
All the proposed actions may benefit from 
100% EU co-financing
.
Expenditure will be eligible from 
1 February 2022
 until the end of 2023, including already completed operations.
The budget for these exceptional measures may amount to maximum 
10%
 of the total national cohesion policy funds allocation for 2014–2020.
Payments from the Commission to Member States must not exceed €5 billion in 2023.
FROM WHEN DOES THE REGULATION APPLY?
Regulation (EU) 
No 1303/2013
 has applied since 
1 January 2014
.
BACKGROUND
For further information, see:
European Structural and Investment Funds
 (European Commission)
Ukraine: Cohesion funding to support people fleeing Russia’s invasion of Ukraine
 – press release (European Commission).
MAIN DOCUMENT
Regulation (EU) 
No 
1303/2013
 of the European Parliament and of the Council of 
17 December 2013
 laying down common provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund and laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund and repealing Council Regulation (EC) 
No 1083/2006
 (OJ L 347, 
20.12.2013
, 
pp. 320–469
).
Successive amendments to Regulation (EU) 
No 1303/2013
 have been incorporated into the original document. This 
consolidated version
 is of documentary value only.
RELATED DOCUMENTS
Regulation (EU) 
2021/1060
 of the European Parliament and of the Council of 
24 June 2021
 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 (OJ L 231, 
30.6.2021
, 
pp. 159–706
).
See 
consolidated version
.
Regulation (EU) 
2020/2220
 of the European Parliament and of the Council of 
23 December 2020
 laying down certain transitional provisions for support from the European Agricultural Fund for Rural Development (EAFRD) and from the European Agricultural Guarantee Fund (EAGF) in the years 2021 and 2022 and amending Regulations (EU) 
No 1305/2013
, (EU) 
No 1306/2013
 and (EU) 
No 1307/2013
 as regards resources and application in the years 2021 and 2022 and Regulation (EU) 
No 1308/2013
 as regards resources and the distribution of such support in respect of the years 2021 and 2022 (OJ L 437, 
28.12.2020
, 
pp. 1–29
).
European Court of Auditors 
Special Report 
No 2/2017
: The Commission’s negotiation of 2014–2020 Partnership Agreements and programmes in Cohesion: spending more targeted on Europe 2020 priorities, but increasingly complex arrangements to measure performance.
Regulation (EU) 
No 
508/2014
 of the European Parliament and of the Council of 
15 May 2014
 on the European Maritime and Fisheries Fund and repealing Council Regulations (EC) 
No 2328/2003
, (EC) 
No 861/2006
, (EC) 
No 1198/2006
 and (EC) 
No 791/2007
 and Regulation (EU) 
No 1255/2011
 of the European Parliament and of the Council (OJ L 149, 
20.5.2014
, 
pp. 1–66
).
See 
consolidated version
.
Commission Implementing Decision 
2014/190/EU
 of 
3 April 2014
 setting out the annual breakdown by Member State of global resources for the European Regional Development Fund, the European Social Fund and the Cohesion Fund under the investment for growth and jobs goal and the European territorial cooperation goal, the annual breakdown by Member State of resources from the specific allocation for the youth employment initiative together with the list of eligible regions, and the amounts to be transferred from each Member State’s Cohesion Fund and Structural Funds allocations to the Connecting Europe Facility and to aid for the most deprived for the period 2014–2020 (OJ L 104, 
8.4.2014
, 
pp. 13–42
).
See 
consolidated version
.
Commission Delegated Regulation (EU) 
No 
522/2014
 of 
11 March 2014
 supplementing Regulation (EU) 
No 1301/2013
 of the European Parliament and of the Council with regard to the detailed rules concerning the principles for the selection and management of innovative actions in the area of sustainable urban development to be supported by the European Regional Development Fund (OJ L 148, 
20.5.2014
, 
pp. 1–3
).
See 
consolidated version
.
Commission Delegated Regulation (EU) 
No 
481/2014
 of 
4 March 2014
 supplementing Regulation (EU) 
No 1299/2013
 of the European Parliament and of the Council with regard to specific rules on eligibility of expenditure for cooperation programmes (OJ L 138, 
13.5.2014
, 
pp. 45–50
).
See 
consolidated version
.
Commission Delegated Regulation (EU) 
No 
480/2014
 of 
3 March 2014
 supplementing Regulation (EU) 
No 1303/2013
 of the European Parliament and of the Council laying down common provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund and laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund (OJ L 138, 
13.5.2014
 
pp. 5–44
).
See 
consolidated version
.
Commission Implementing Regulation (EU) 
No 
288/2014
 of 
25 February 2014
 laying down rules pursuant to Regulation (EU) 
No 1303/2013
 of the European Parliament and of the Council laying down common provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund and laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund with regard to the model for operational programmes under the investment for growth and jobs goal and pursuant to Regulation (EU) 
No 1299/2013
 of the European Parliament and of the Council on specific provisions for the support from the European Regional Development Fund to the European territorial cooperation goal with regard to the model for cooperation programmes under the European territorial cooperation goal (OJ L 87, 
22.3.2014
, 
pp. 1–48
).
See 
consolidated version
.
Commission Delegated Regulation (EU) 
No 
240/2014
 of 
7 January 2014
 on the European code of conduct on partnership in the framework of the European Structural and Investment Funds (OJ L 74, 
14.3.2014
, 
pp. 1–7
).
Commission Implementing Regulation (EU) 
No 
215/2014
 of 
7 March 2014
 laying down rules for implementing Regulation (EU) 
No 1303/2013
 of the European Parliament and of the Council laying down common provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund and laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund with regard to methodologies for climate change support, the determination of milestones and targets in the performance framework and the nomenclature of categories of intervention for the European Structural and Investment Funds (OJ L 69, 
8.3.2014
, 
pp. 65–84
).
See 
consolidated version
.
Commission Implementing Regulation (EU) 
No 
184/2014
 of 
25 February 2014
 laying down pursuant to Regulation (EU) 
No 1303/2013
 of the European Parliament and of the Council laying down common provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund and laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund, the terms and conditions applicable to the electronic data exchange system between the Member States and the Commission and adopting pursuant to Regulation (EU) 
No 1299/2013
 of the European Parliament and of the Council on specific provisions for the support from the European Regional Development Fund to the European territorial cooperation goal, the nomenclature of the categories of intervention for support from the European Regional Development Fund under the European territorial cooperation goal (OJ L 57, 
27.2.2014
, 
pp. 7–20
).
See 
consolidated version
.
Commission Implementing Decision 
2014/99/EU
 of 
18 February 2014
 setting out the list of regions eligible for funding from the European Regional Development Fund and the European Social Fund and of Member States eligible for funding from the Cohesion Fund for the period 2014–2020 (OJ L 50, 
20.2.2014
, 
pp. 22–34
).
See 
consolidated version
.
Regulation (EU) 
No 
1299/2013
 of the European Parliament and of the Council of 
17 December 2013
 on specific provisions for the support from the European Regional Development Fund to the European territorial cooperation goal (OJ L 347, 
20.12.2013
, 
pp. 259–280
).
Regulation (EU) 
No 
1300/2013
 of the European Parliament and of the Council of 
17 December 2013
 on the Cohesion Fund and repealing Council Regulation (EC) 
No 1084/2006
 (OJ L 347, 
20.12.2013
, 
pp. 281–288
).
Regulation (EU) 
No 
1301/2013
 of the European Parliament and of the Council of 
17 December 2013
 on the European Regional Development Fund and on specific provisions concerning the investment for growth and jobs goal and repealing Regulation (EC) 
No 1080/2006
 (OJ L 347, 
20.12.2013
, 
pp. 289–302
).
See 
consolidated version
.
Regulation (EU) 
No 
1302/2013
 of the European Parliament and of the Council of 
17 December 2013
 amending Regulation (EC) 
No 1082/2006
 on a European grouping of territorial cooperation (EGTC) as regards the clarification, simplification and improvement of the establishment and functioning of such groupings (OJ L 347, 
20.12.2013
, 
pp. 303–319
).
Regulation (EU) 
No 
1304/2013
 of the European Parliament and of the Council of 
17 December 2013
 on the European Social Fund and repealing Council Regulation (EC) 
No 1081/2006
 (OJ L 347, 
20.12.2013
, 
pp. 470–486
).
See 
consolidated version
.
Regulation (EU) 
No 
1305/2013
 of the European Parliament and of the Council of 
17 December 2013
 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) and repealing Council Regulation (EC) 
No 1698/2005
 (OJ L 347, 
20.12.2013
, 
pp. 487–548
).
See 
consolidated version
.
last update 
24.3.2023

--- DANISH ---

Document:
20.12.2013
DA
Den Europæiske Unions Tidende
L 347/320
EUROPA-PARLAMENTETS OG RÅDETS FORORDNING (EU) Nr. 1303/2013
af 17. december 2013
om fælles bestemmelser for Den Europæiske Fond for Regionaludvikling, Den Europæiske Socialfond, Samhørighedsfonden, Den Europæiske Landbrugsfond for Udvikling af Landdistrikterne og Den Europæiske Hav- og Fiskerifond og om generelle bestemmelser for Den Europæiske Fond for Regionaludvikling, Den Europæiske Socialfond, Samhørighedsfonden og Den Europæiske Hav- og Fiskerifond og om ophævelse af Rådets forordning (EF) nr. 1083/2006
EUROPA-PARLAMENTET OG RÅDET FOR DEN EUROPÆISKE UNION HAR —
under henvisning til traktaten om Den Europæiske Unions funktionsmåde, særlig artikel 177,
under henvisning til forslag fra Europa-Kommissionen,
efter fremsendelse af udkast til lovgivningsmæssig retsakt til de nationale parlamenter,
under henvisning til udtalelser fra Det Europæiske Økonomiske og Sociale Udvalg 
(
1
)
,
under henvisning til udtalelser fra Regionsudvalget 
(
2
)
,
under henvisning til udtalelser fra Den Europæiske Revisionsret 
(
3
)
,
efter den almindelige lovgivningsprocedure, og
ud fra følgende betragtninger:
(1)
Ifølge artikel 174 i traktaten om Den Europæiske Unions funktionsmåde (TEUF) skal Unionen for at styrke sin økonomiske, sociale og territoriale samhørighed stræbe efter at formindske forskellene mellem de forskellige områders udviklingsniveauer og forbedre situationen for de mindst begunstigede områder eller øer og særlig vægt skal lægges på landdistrikter, områder i en industriel overgangsproces og områder, der lider af alvorlige naturbetingede eller demografiske ulemper af permanent art. Ifølge artikel 175 i TEUF skal Unionen støtte virkeliggørelsen af disse mål med den virksomhed, som den udøver gennem Den Europæiske Udviklings- og Garantifond for Landbruget, Udviklingssektionen, Den Europæiske Socialfond, Den Europæiske Fond for Regionaludvikling, Den Europæiske Investeringsbank og andre instrumenter.
(2)
For at forbedre samordningen og harmonisere gennemførelsen af de fonde, der yder støtte under samhørighedspolitikken, dvs. Den Europæiske Fond for Regionaludvikling (EFRU), Den Europæiske Socialfond (ESF) og Samhørighedsfonden, med fonden for udvikling af landdistrikterne, dvs. Den Europæiske Landbrugsfond for Udvikling af Landdistrikterne (ELFUL), og for hav- og fiskerisektoren, dvs. foranstaltninger, der finansieres under delt forvaltning i henhold til Den Europæiske Hav- og Fiskerifond (EHFF), bør der fastsættes fælles bestemmelser for alle disse fonde ("de europæiske struktur- og investeringsfonde – ESI-fondene"). Endvidere indeholder denne forordning generelle bestemmelser, der gælder for EFRU, ESF og Samhørighedsfonden, men som ikke finder anvendelse på ELFUL og EHFF, samt generelle bestemmelser, der gælder for EFRU, ESF, Samhørighedsfonden og EHFF, men som ikke finder anvendelse på ELFUL. På grund af de særlige forhold, der gør sig gældende for de forskellige ESI-fonde, bør de specifikke regler for de enkelte ESI-fonde og for målet om europæisk territorialt samarbejde under EFRU fastlægges i særskilte forordninger.
(3)
I overensstemmelse med konklusionerne fra Det Europæiske Råd den 17. juni 2010, hvorved EU-strategien for intelligent, bæredygtig og inklusiv vækst blev vedtaget, bør Unionen og medlemsstaterne skabe intelligent, bæredygtig og inklusiv vækst, samtidig med at de fremmer en harmonisk udvikling i Unionen og mindsker regionale forskelle. ESI-fondene bør spille en betydelig rolle i opfyldelsen af målene for EU-strategien for intelligent, bæredygtig og inklusiv vækst.
(4)
Med hensyn til den fælles landbrugspolitik er der allerede opnået betydelige synergieffekter ved at harmonisere og ensrette forvaltnings- og kontrolbestemmelserne vedrørende den fælles landbrugspolitiks første søjle (Den Europæiske Garantifond for Landbruget - EGFL) og anden søjle (ELFUL). Den stærke forbindelse mellem EGFL og ELFUL bør derfor videreføres, og de strukturer, der allerede findes i medlemsstaterne, bør opretholdes.
(5)
Regionerne i den yderste periferi bør nyde godt af særlige foranstaltninger og af yderligere midler som kompensation for deres strukturelle sociale og økonomiske situation og de ulemper, som følger af de faktorer, der er omhandlet i artikel 349 i TEUF.
(6)
De nordlige tyndt befolkede områder bør nyde godt af særlige foranstaltninger og yderligere midler som kompensation for de alvorlige naturbetingede eller demografiske ulemper, der er omhandlet i artikel 2 i protokol nr. 6 til tiltrædelsesakten af 1994.
(7)
For at sikre en korrekt og ensartet fortolkning af bestemmelserne og for at bidrage til retssikkerheden for medlemsstaterne og støttemodtagerne er det nødvendigt at definere visse udtryk, der anvendes i denne forordning.
(8)
Såfremt der fastsættes en frist for Kommissionens vedtagelse eller ændring af en afgørelse i overensstemmelse med denne forordning, bør denne frist ikke omfatte den periode, der starter på det tidspunkt, hvor Kommissionen sender sine bemærkninger til medlemsstaten, og slutter, når medlemsstaten har besvaret disse bemærkninger.
(9)
Denne forordning består af fem dele, hvoraf den første fastlægger genstand og definitioner, den anden indeholder regler, der gælder for alle ESI-fonde, den tredje omfatter bestemmelser, der kun gælder for EFRU, ESF og Samhørighedsfonden (i det følgende benævnt "fondene"), den fjerde omfatter bestemmelser, der kun gælder for fondene og EHFF, og den femte indeholder de afsluttende bestemmelser. Med henblik på at sikre konsekvens i fortolkningen af de forskellige dele af denne forordning og mellem denne forordning og de fondsspecifikke forordninger er det vigtigt klart at fastslå forholdet mellem disse. Endvidere kan specifikke regler fastsat i de fondsspecifikke regler være supplerende, men de bør kun fravige de tilsvarende bestemmelser i nærværende forordning, hvis der udtrykkeligt er givet mulighed for en sådan fravigelse i denne forordning.
(10)
I henhold til artikel 317 i TFEU og som led i princippet om delt forvaltning bør betingelserne for, at Kommissionen kan udøve sine beføjelser til at gennemføre EU-budgettet fastlægges, og medlemsstaternes ansvar med hensyn til samarbejde bør klarlægges. Disse betingelser bør gøre det muligt for Kommissionen at forvisse sig om, at medlemsstaterne bruger ESI-fondene lovligt og formelt rigtigt samt i overensstemmelse med princippet om forsvarlig økonomisk forvaltning som omhandlet i Europa-Parlamentets og Rådets forordning (EU, Euratom) nr. 966/2012 
(
4
)
 ("finansforordningen"). Medlemsstaterne, på det rette territoriale niveau i overensstemmelse med deres institutionelle, retlige og finansielle rammer, og de organer, de har udpeget i det øjemed, bør være ansvarlige for forberedelsen og gennemførelsen af programmer. Disse betingelser bør endvidere sikre, at opmærksomheden rettes mod behovet for at sikre komplementaritet og sammenhæng i relevante EU-interventioner, for at respektere proportionalitetsprincippet og tage hensyn til det overordnede mål om at reducere den administrative byrde.
(11)
For henholdsvis partnerskabsaftalen og de enkelte programmer bør hver medlemsstat tilrettelægge et partnerskab med repræsentanter for kompetente regionale og lokale myndigheder, bymyndigheder og andre offentlige myndigheder, økonomiske interesseorganisationer og arbejdsmarkedets parter og andre relevante organer, der repræsenterer civilsamfundet, herunder miljøpartnere, ikke-statslige organisationer samt organer, som er ansvarlige for at fremme social inklusion, ligestilling mellem kønnene og ikke-forskelsbehandling, herunder i givet fald sådanne myndigheders og organers paraplyorganisationer. Formålet med et sådant partnerskab er at sikre respekt for principperne om flerniveaustyring, og også om subsidiaritet og proportionalitet og de særlige træk ved medlemsstaternes forskellige institutionelle og retlige rammer samt sikre, at aktørerne har ejerskab over de planlagte interventioner, og bygge videre på de relevante aktørers erfaringer og knowhow. Medlemsstaterne bør identificere de mest repræsentative relevante partnere. Disse partnere bør omfatte de institutioner, organisationer og grupper, der kan påvirke forberedelsen eller blive berørt af forberedelsen og gennemførelsen af programmerne. I den forbindelse bør det også i givet fald være muligt for medlemsstaterne som relevante partnere at kunne identificere paraplyorganisationer, som er sammenslutninger, foreninger eller forbund af relevante regionale og lokale myndigheder og bymyndigheder eller andre organer, i overensstemmelse med gældende national lovgivning og praksis.
Kommissionen bør tillægges beføjelse til at vedtage en delegeret retsakt om et europæisk adfærdskodeks om partnerskaber for at støtte og lette medlemsstaternes organisering af et partnerskab med hensyn til at sikre konsekvent inddragelse af relevante partnere i forberedelsen, gennemførelsen, overvågningen og evalueringen af partnerskabsaftaler og programmer. Denne delegerede retsakt bør under ingen omstændigheder have tilbagevirkende kraft eller kunne fortolkes som sådan eller danne grundlag for at konstatere uregelmæssigheder, som fører til finansielle korrektioner. Den vedtagne delegerede retsakt bør ikke fastsætte en anvendelsesdato, der er før datoen dens vedtagelse. Den vedtagne delegerede retsakt bør gøre det muligt for medlemsstaterne at fastsætte de mest hensigtsmæssige detaljerede bestemmelser om, hvordan partnerskabet bedst kan gennemføres i overensstemmelse med deres institutionelle og retlige rammer såvel som deres nationale og regionale beføjelser, forudsat at dets mål som fastsat i denne forordning virkeliggøres.
(12)
ESI-fondenes aktiviteter og de operationer, som de støtter, bør være i overensstemmelse med gældende EU-ret og den dermed forbundne nationale lovgivning, som direkte eller indirekte gennemfører denne forordning og de fondsspecifikke regler.
(13)
Som led i sin indsats for at fremme økonomisk, territorial og social samhørighed bør Unionen på samtlige ESI-fondes gennemførelsesstadier tilstræbe at fjerne uligheder og fremme ligestilling mellem mænd og kvinder og integrere kønsaspektet samt bekæmpe forskelsbehandling på grundlag af køn, race eller etnisk oprindelse, religion eller tro, handicap, alder eller seksuel orientering som fastsat i artikel 2 i traktaten om Den Europæiske Union (TEU), artikel 10 i TEUF og artikel 21 i Den Europæiske Unions charter om grundlæggende rettigheder, navnlig under hensyntagen til adgang for handicappede personer samt artikel 5, stk. 2, i chartret om grundlæggende rettigheder som fastslår at ingen må pålægges at udføre tvangs- eller pligtarbejde.
(14)
ESI-fondenes mål bør forfølges inden for rammerne af en bæredygtig udvikling og Unionens fremme af målet om bevarelse, beskyttelse og forbedring af miljøkvaliteten som fastsat i artikel 11 og artikel 191, stk. 1, i TEUF under hensyntagen til princippet om, at forureneren betaler. Med henblik herpå bør medlemsstaterne fremlægge oplysninger om støtten til klimamålene i tråd med ønsket om at afsætte mindst 20 % af EU-budgettet til disse mål ved anvendelse af en metodologi baseret på de interventionskategorier, fokusområder eller foranstaltninger, der vedtages af Kommissionen ved hjælp af en gennemførelsesretsakt som afspejler af proportionalitetsprincippet.
(15)
For at bidrage til EU-strategien for intelligent, bæredygtig og inklusiv vækst og til de fondsspecifikke missioner i henhold til deres traktatfæstede mål, herunder økonomisk, social og territorial samhørighed, bør ESI-fondene fokusere deres støtte på et begrænset antal fælles tematiske mål. De enkelte ESI-fondes præcise anvendelsesområde bør fastlægges i fondsspecifikke regler. Anvendelsesområdet bør kunne begrænses til kun at omfatte nogle af de tematiske mål, der er fastlagt i denne forordning.
(16)
For at maksimere ESI-fondenes bidrag og med henblik på at fastsætte strategiske retningslinjer for at fremme programmeringsprocessen på medlemsstaternes og regionernes niveau bør der fastlægges en fælles strategisk ramme. Den fælles strategiske ramme bør lette den sektorielle og territoriale samordning af EU-interventionerne under ESI-fondene med andre relevante EU-politikker og -instrumenter, som er i tråd med målene og målsætningerne for EU-strategien for intelligent, bæredygtig og inklusiv vækst, under hensyntagen til de vigtigste territoriale udfordringer for de forskellige typer af territorier.
(17)
Den fælles strategiske ramme bør fastlægge, hvordan ESI-fondene skal bidrage til EU-strategien for intelligent, bæredygtig og inklusiv vækst, ordningerne til fremme af integreret anvendelse af ESI-fondene, ordningerne til samordning mellem ESI-fondene og andre relevante EU-politikker og -instrumenter, horisontale principper og tværgående politiske mål for gennemførelsen af ESI-fondene, ordningerne til at håndtere de vigtigste territoriale udfordringer og prioriterede områder for samarbejdsaktiviteter under ESI-fondene.
(18)
Medlemsstaterne og regionerne står i stigende grad over for udfordringer med hensyn til virkningerne af globaliseringen, miljø- og energispørgsmål, befolkningens aldring og demografiske forandringer, teknologiske forandringer og innovationskrav samt social ulighed. Som følge af sådanne udfordringers komplekse og indbyrdes relaterede karakter bør de løsninger, der støttes af ESI-fondene, være integrerede, tværsektorielle og flerdimensionelle. I den forbindelse og for at øge politikkernes virkning og effektivitet bør det være muligt at kombinere ESI-fondene i integrerede pakker, der er skræddersyede til at opfylde specifikke territoriale behov.
(19)
Kombinationen af en faldende erhvervsaktiv befolkning og en stigende andel af pensionister i den almindelige befolkning samt problemerne med en spredt befolkning forventes fortsat at lægge pres på bl.a. medlemsstaternes uddannelsessystemer og sociale støtteordninger og dermed Unionens økonomiske konkurrencedygtighed. Tilpasningen til sådanne demografiske forandringer er en af de vigtigste udfordringer for medlemsstaterne og regionerne i de kommende år og bør således være genstand for en særlig høj grad af opmærksomhed for de regioner, der er mest påvirket af demografiske forandringer.
(20)
På grundlag af den fælles strategiske ramme bør den enkelte medlemsstat i samarbejde med sine partnere og i samråd med Kommissionen udarbejde en partnerskabsaftale. Partnerskabsaftalen bør omsætte elementerne i den fælles strategiske ramme til den nationale kontekst og fastlægge partnernes tilsagn om at opfylde EU-målene via programmeringen af ESI-fondene. Partnerskabsaftaler bør fastsætte ordninger for at sikre overensstemmelse med EU-strategien for intelligent, bæredygtig og inklusiv vækst og med de fondsspecifikke missioner i henhold til deres traktatfæstede mål, ordninger for at sikre effektiv og virkningsfuld gennemførelse af ESI-fondene, og ordninger for partnerskabsprincippet og en integreret tilgang til territorial udvikling,. Der bør sondres mellem de centrale elementer i partnerskabsaftalen, som er genstand for en kommissionsafgørelse, og andre elementer, som ikke er genstand for en kommissionsafgørelse, og som kan ændres af medlemsstaten. Det er nødvendigt at overveje særlige ordninger for forelæggelse og vedtagelse af partnerskabsaftalen og programmerne, hvis en eller flere fondsspecifikke forordningers ikrafttræden er forsinket eller forventes at blive forsinket. Dette indebærer indførelse af bestemmelser, der giver mulighed for forelæggelse og vedtagelse af partnerskabsaftalen, selv i fravær af visse elementer i forhold til den eller de ESI-fonde, der berøres af forsinkelsen, og senere forelæggelse af en revideret partnerskabsaftale efter den eller de forsinkede fondsspecifikke forordningers ikrafttræden. Da de programmer, der er medfinansieret af den ESI-fond, der er berørt af forsinkelsen, i dette tilfælde kun bør forelægges og vedtages efter den pågældende fondsspecifikke forordnings ikrafttræden, bør der også fastsættes passende frister for forelæggelse af de berørte programmer.
(21)
Medlemsstaterne bør koncentrere støtten for at sikre et markant bidrag til opfyldelsen af EU-målene i overensstemmelse med deres specifikke nationale og regionale udviklingsbehov. Der bør opstilles forhåndsbetingelser samt en præcis og udtømmende række objektive kriterier for vurdering af disse for at sikre, at de nødvendige forudsætninger for en effektiv og virkningsfuld udnyttelse af EU-støtten er på plads. Til dette formål bør en forhåndsbetingelse kun finde anvendelse på en prioritet i et givet program, når den har direkte og reel forbindelse til og en umiddelbar indvirkning på en effektiv og virkningsfuld opfyldelse af et specifikt mål for en investeringsprioritet eller en EU-prioritet, eftersom alle de specifikke mål ikke nødvendigvis har forbindelse til en forhåndsbetingelse i de fondsspecifikke regler. Vurderingen af anvendeligheden af en forhåndsbetingelse bør tage hensyn til proportionalitetsprincippet for så vidt angår omfanget af den tildelte støtte, hvor det er relevant. Opfyldelsen af de gældende forhåndsbetingelser bør vurderes af medlemsstaten som led i forberedelsen af programmerne og, hvor det er relevant, partnerskabsaftalen. Kommissionen bør vurdere sammenhængen i og tilstrækkeligheden af de oplysninger som medlemsstaterne leverer. I tilfælde, hvor en gældende forhåndsbetingelse ikke er opfyldt inden den fastsatte frist, bør Kommissionen have beføjelse til at suspendere mellemliggende betalinger til de relevante prioriteter i programmet på præcist definerede betingelser.
(22)
Kommissionen bør på basis af en resultatramme foretage en resultatgennemgang i samarbejde med medlemsstaterne i 2019. Resultatrammen bør fastlægges for hvert program med henblik på at overvåge fremskridtene hen imod de målsætninger og mål, der er fastsat for hver enkelt prioritet i løbet af programmeringsperioden 2014-2020 (programmeringsperioden). For at sikre, at EU-budgettet ikke anvendes på en uøkonomisk eller ineffektiv måde, bør Kommissionen kunne suspendere betalinger til programmet eller foretage finansielle korrektioner ved udløbet af programmeringsperioden, hvis der er bevis for, at det i alvorlig grad er mislykkedes for en prioritet at opnå de delmål, der udelukkende vedrørende finansielle indikatorer, outputindikatorer og centrale trin i gennemførelsen, der er fastsat i resultatrammen, på grund af klart identificerede mangler i forbindelse med gennemførelsen, som Kommissionen tidligere har gjort opmærksom på, og medlemsstaten har undladt at træffe de nødvendige korrigerende foranstaltninger. Anvendelsen af finansielle korrektioner bør under behørig hensyntagen til proportionalitetsprincippet, tage højde for absorptionsniveauet og eksterne faktorer, der er medvirkende til den manglende opfyldelse. Finansielle korrektioner bør ikke anvendes, hvor målsætninger ikke er blevet opnået som følge af indvirkningen fra samfundsøkonomiske eller miljømæssige faktorer, væsentlige ændringer i de økonomiske eller miljømæssige forhold i en medlemsstat eller af force majeur-årsager, der i betydelig grad påvirker gennemførelsen af de pågældende prioriteter. Der bør ikke tages hensyn til resultatindikatorer i forbindelse med suspensioner eller finansielle korrektioner.
(23)
Med henblik på at fremme fokus på resulter og opfyldelse af målene for EU-strategien for intelligent, bæredygtig og inklusiv vækst bør der for hver medlemsstat oprettes en resultatreserve, bestående af 6 % af de samlede tildelinger til målet om investeringer i vækst og beskæftigelse samt til ELFUL og til foranstaltninger finansieret i henhold til delt forvaltning i overensstemmelse med en fremtidig EU-retsakt om betingelserne for finansiel støtte til hav- og fiskeripolitikken for programmeringsperioden 2014-2020 (EHFF-forordningen). På grund af deres forskelligartede og tværnationale karakter bør der ikke afsættes en resultatreserve til programmer under målet om europæisk territorialt samarbejde. De midler, der tildeles til ungdomsbeskæftigelsesinitiativet som defineret i det operationelle program i overensstemmelse med Europa-Parlamentets og Rådets forordning (EU) nr. 1304/2013 
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 (ESF-forordningen), til teknisk bistand på Kommissionens initiativ, overførsler fra første søjle i den fælles landbrugspolitik til ELFUL i henhold til Europa-Parlamentets og Rådets forordning (EU) nr. 1307/2013 
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, overførsler til ELFUL i henhold til bestemmelserne om frivillig tilpasning af direkte betalinger i 2013 og om overførsler til ELFUL, fastsat i Rådets forordning (EF) nr. 73/2009 
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 for så vidt angår kalenderårene 2013 og 2014, overførsler til Connecting Europe-faciliteten fra Samhørighedsfonden, overførsler til Den Europæiske Fond for Bistand til de Socialt Dårligst Stillede, som fastlagt i en fremtig EU-retsakt, og innovative foranstaltninger til bæredygtig byudvikling, bør være undtaget og ikke tages med i beregningen af resultatreserven.
(24)
Der er behov for en tættere forbindelse mellem samhørighedspolitikken og Unionens økonomiske styring for at sikre, at effektiviteten af udgifter under ESI-fondene understøttes af forsvarlige økonomiske politikker, og at ESI-fondene om nødvendigt kan omdirigeres for at håndtere de økonomiske problemer, en medlemsstat står over for. I forbindelse med den første streng af foranstaltninger, der knytter ESI-fondenes effektivitet sammen med forsvarlig økonomisk styring bør Kommissionen kunne anmode om ændringer af partnerskabsaftalen og af programmerne for at støtte gennemførelsen af relevante rådshenstillinger eller for at maksimere de disponible ESI-fondes virkninger for vækst og konkurrenceevne, hvis medlemsstaterne modtager relevant finansiel støtte. For at undgå en hyppig omfordeling, som ville bryde forudsigeligheden i forvaltningen af midlerne bør der kun anvendes omfordelinger, hvis dette reelt kan have en direkte indvirkning på korrektionen af de udfordringer, der er blevet udpeget i Rådets henstillinger under de økonomiske styringsmekanismer. I forbindelse med den anden streng af foranstaltninger, der knytter ESI-fondenes effektivitet sammen med forsvarlig økonomisk styring, bør Kommissionen, hvis en medlemsstat ikke træffer effektive foranstaltninger som led i den økonomiske styringsproces, stille forslag til Rådet om at suspendere dele af eller alle forpligtelserne eller betalingerne til denne medlemsstats programmer. Der er nødvendigt at indføre forskellige procedurer for suspension af forpligtelser og betalinger. Ikke desto mindre bør Kommissionen i begge tilfælde, når den stiller forslag om en suspension, tage hensyn til alle relevante oplysninger og tage behørigt hensyn til ethvert element, der opstår på baggrund af eller holdninger, der udtrykkes gennem den strukturerede dialog med Europa-Parlamentet.
Omfanget og niveauet af en suspension bør være forholdsmæssigt og effektivt og overholde princippet om ligebehandling mellem medlemsstaterne. Endvidere bør en suspension tage hensyn til de økonomiske og sociale forhold i den pågældende medlemsstat samt den eventuelle samlede økonomiske indvirkning på en medlemsstat som følge af de forskellige etaper af proceduren vedrørende uforholdsmæssigt store underskud og proceduren i forbindelse med uforholdsmæssigt store ubalancer.
(25)
I medfør af protokol nr. 15 om visse bestemmelser vedrørende Det Forenede Kongerige Storbritannien og Nordirland, som er vedføjet TEU og TEUF, finder visse bestemmelser om uforholdsmæssigt store underskud og dermed forbundne procedurer ikke anvendelse på Det Forenede Kongerige. Bestemmelser om suspension af alle eller en del af betalinger og forpligtelser finder derfor ikke anvendelse på Det Forenede Kongerige.
(26)
Eftersom princippet om medfinansiering har afgørende betydning for gennemførelsen af ESI-fondene med henblik på at sikre lokalt ejerskab over politikkerne, og i overensstemmelse med en proportionel anvendelse af suspensioner, bør enhver beslutning om suspensioner, der udløses under den anden streng af foranstaltninger, der er knytter ESI-fondenes effektivitet sammen med forsvarlig økonomisk styring, træffes under hensyntagen til den pågældende medlemsstats særlige krav vedrørende medfinansiering for de programmer, der finansieres via ESI-fondene. Suspensionerne bør ophæves, og der bør atter stilles fondsmidler til rådighed for den pågældende medlemsstat, så snart medlemsstaten træffer de fornødne foranstaltninger.
(27)
ESI-fondene bør gennemføres via programmer, der dækker programmeringsperioden i overensstemmelse med partnerskabsaftalen. Programmerne bør udarbejdes af medlemsstaterne på baggrund af procedurer, der er gennemsigtige og i overensstemmelse med deres institutionelle og retlige rammer. Medlemsstaterne og Kommissionen bør samarbejde for at sikre samordning og sammenhæng mellem ESI-fondenes programmeringsordninger. Da programmernes indhold hænger tæt sammen med partnerskabsaftalens indhold, bør programmerne forelægges inden tre måneder efter forelæggelsen af partnerskabsaftalen. Der bør fastsættes en frist på ni måneder efter datoen for denne forordnings ikrafttræden for forelæggelsen af programmer under målet om europæisk territorialt samarbejde for at tage hensyn til disse programmers tværnationale karakter. Der bør navnlig sondres mellem nøgleelementerne i partnerskabsaftalen og programmer, der bør være genstand for en kommissionsafgørelse, og andre elementer, som ikke er omfattet af kommissionsafgørelsen, og som kan ændres under medlemsstatens ansvar. Programmeringen bør sikre overensstemmelse med den fælles strategiske ramme og partnerskabsaftalen, samordning mellem ESI-fondene og med de andre eksisterende finansieringsinstrumenter og input fra Den Europæiske Investeringsbank, hvis det er relevant.
(28)
Med henblik på at sikre sammenhæng mellem de programmer, der støttes under forskellige ESI-fonde, især i forbindelse med sikring af, at der bidrages til EU-strategien for intelligent, bæredygtig og inklusiv vækst, er det nødvendigt at fastsætte fælles minimumskrav til programmernes indhold, som kan suppleres af fondsspecifikke regler for at tage hensyn til de enkelte ESI-fondes særlige karakter.
(29)
Det er nødvendigt at fastsætte klare procedurer for Kommissionens vurdering, vedtagelse og ændring af programmer. For at sikre sammenhæng mellem partnerskabsaftalen og programmerne bør det fastsættes, at programmer, bortset fra programmer under målet om europæisk territorialt samarbejde, ikke må godkendes, før Kommissionen har vedtaget en afgørelse om godkendelse af partnerskabsaftalen. For at mindske den administrative byrde for medlemsstaterne bør Kommissionens godkendelse af enhver ændring af visse dele af et program automatisk føre til ændring af de relevante dele af partnerskabsaftalen. Endvidere bør der sikres omgående mobilisering af de midler, der er afsat til ungdomsbeskæftigelsesinitiativet, gennem indførelse af særlige regler for forelæggelses- og godkendelsesproceduren for de særlige operationelle programmer for ungdomsbeskæftigelsesinitiativet, ESF-forordningen.
(30)
Det bør tilstræbes at skabe synergier, navnlig mellem driften af ESI-fondene og Horisont 2020 som fastlagt ved Europa-Parlamentets og Rådets forordning (EU) nr. 1291/2013 
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, uden at det berører deres særskilte mål, for at optimere merværdien af de investeringer inden for forskning og innovation, der helt eller delvist er finansieret via EU-budgettet. Afgørende for, at der kan opnås sådanne synergier, bør være anerkendelsen af faste takster for støtteberettigede omkostninger fra Horisont 2020 til en tilsvarende operation og støttemodtager og muligheden for at kombinere finansiering fra forskellige EU-instrumenter, herunder ESI-fondene og Horisont 2020, i den samme operation, samtidig med at dobbeltfinansiering undgås. For at styrke de nationale og regionale aktørers forsknings- og innovationskapacitet og nå målet om at bygge en vej til topkvalitet i de mindre udviklede regioner og de medlemsstater og regioner, som halter bagefter inden for forskning, udvikling og innovation, bør der skabes tæt synergi mellem ESI-fondene og Horisont 2020 inden for alle relevante programprioriteter.
(31)
Med TEUF blev den territoriale samhørighed føjet til listen over mål for den økonomiske og sociale samhørighed, og det er derfor nødvendigt at tage fat på byernes rolle, funktionelle geografiske områder og subregionale områder med specifikke geografiske eller demografiske problemer. Med dette for øje og for bedre at mobilisere potentiale på lokalt plan er det nødvendigt at styrke og fremme lokaludvikling styret af lokalsamfundet ved at fastsætte fælles bestemmelser og sikre tæt samordning af alle relevante ESI-fonde. Der bør i forbindelse med lokaludvikling styret af lokalsamfundet tages hensyn til lokale behov og lokalt potentiale samt relevante sociokulturelle karakteristika. Som et væsentligt princip bør lokale aktionsgrupper, der repræsenterer lokalsamfundets interesser, have ansvaret for at udforme og gennemføre strategier for lokaludvikling styret af lokalsamfundet. Der bør i de relevante programmer fastsættes detaljerede bestemmelser om definitionen af områder og befolkninger, der er omfattet af strategierne om lokaludvikling styret af lokalsamfundet, i overensstemmelse med de fondsspecifikke regler.
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For at fremme en håndterbar tilgang til integrationen af lokaludvikling styret af lokalsamfundet i programmeringsprocessen kan den foregå under ét tematisk mål, enten for at fremme social inklusion og bekæmpe fattigdom eller for at fremme beskæftigelse og støtte arbejdskraftens mobilitet, uanset om foranstaltninger, der finansieres som led i lokaludvikling styret af lokalsamfundet, eventuelt bidrager til alle andre tematiske mål.
(33)
Hvis en by- eller territorialudviklingsstrategi forudsætter en integreret tilgang, fordi det drejer sig om investeringer under mere end en prioritetsakse under et eller flere operationelle programmer, bør aktioner, der støttes af fondene, som kan suppleres med finansiel støtte fra ELFUL eller EHFF, kunne gennemføres som en integreret territorial investering under et eller flere operationelle programmer.
(34)
Finansielle instrumenter bliver mere og mere vigtige på grund af deres løftestangseffekt for ESI-fondene og deres evne til at kombinere forskellige former for offentlige og private midler til at støtte almene politiske mål, og fordi revolverende former for finansiering gør sådan støtte mere bæredygtig på længere sigt.
(35)
De finansielle instrumenter, der understøttes af ESI-fondene, bør anvendes til at imødekomme specifikke markedsmæssige behov på en omkostningseffektiv måde i overensstemmelse med målsætningerne i programmerne, og de bør ikke fortrænge privat finansiering. Beslutningen om at finansiere støtteforanstaltninger ved hjælp af finansielle instrumenter bør derfor træffes på grundlag af en forudgående vurdering, som har dokumenteret markedssvigt eller suboptimale investeringsforhold, og den anslåede størrelse og det anslåede omfang af de offentlige investeringsbehov. De væsentlige elementer i forhåndsvurderingen bør fastsættes tydeligt i denne forordning. Som følge af forhåndsvurderingens detaljerede karakter bør der fastsættes bestemmelser, der giver mulighed for udførelse af forhåndsvurderingen i etaper, samt for at gennemgå og ajourføre forhåndsvurderingen under gennemførelsen.
(36)
De finansielle instrumenter bør udformes og gennemføres med sigte på at fremme væsentlig deltagelse af investorer fra den private sektor og finansielle institutioner på et passende risikodelingsgrundlag. For at være tilstrækkeligt attraktive for den private sektor er det afgørende, at de finansielle instrumenter udformes og gennemføres på en fleksibel måde. Forvaltningsmyndighederne bør derfor træffe afgørelse om den mest hensigtsmæssige form til at gennemføre finansielle instrumenter med henblik på at imødekomme de særlige behov hos målregionerne i overensstemmelse med det pågældende programs mål, resultaterne af forhåndsvurderingen og gældende statsstøtteregler. Hvor det er relevant, bør en sådan fleksibilitet også omfatte muligheden af at genbruge en del af de midler, der betales tilbage i løbet af støtteberettigelsesperioden, for at muliggøre præferencebetaling til private investorer eller offentlige investorer, som arbejder i henhold til det markedsøkonomiske princip. En sådan præferencebetaling skal tage hensyn til markedsbaserede standarder og sikre, at enhver form for statsstøtte er i overensstemmelse med gældende EU-ret og national lovgivning og er begrænset til det mindstebeløb, der er nødvendigt for at kompensere for manglen på tilgængelig privat kapital, idet der tages hensyn til markedssvigt eller suboptimale investeringsforhold.
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For at tage højde for at støtte, der ydes gennem finansielle instrumenter, skal tilbagebetales, og for at sikre overensstemmelse med markedspraksis bør støtte fra ESI-fondene til endelige modtagere i form af egenkapital- eller kvasiegenkapitalinvesteringer, lån eller garantier eller andre risikodelingsinstrumenter kunne omfatte hele den endelige modtagers investering uden at tage hensyn til momsrelaterede udgifter. Det bør derfor kun være i tilfælde, hvor finansielle instrumenter kombineres med tilskud, at den måde, hvorpå der tages højde for moms hos den endelige modtager, bør være relevant for at fastlægge tilskudsudgifters støtteberettigelse.
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Det kan være berettiget, hvis visse dele af en investering ikke genererer tilstrækkeligt direkte økonomisk afkast, at kombinere finansielle instrumenter med tilskud, i det omfang det er tilladt i henhold til gældende statsstøtteregler, med henblik på at projekterne bliver økonomisk bæredygtige. Der bør fastsættes specifikke betingelser, der hindrer dobbeltfinansiering i en sådan situation.
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Med henblik på at sikre, at midler, der tildeles til finansielle instrumenter til fordel for SMV'er, opnår en effektiv kritisk masse af ny SMV-gældsfinansiering, bør sådanne midler kunne anvendes på hele den pågældende medlemsstats område uafhængigt af dennes regionskategorier. Forhandlinger om finansieringsaftalen mellem medlemsstaterne og EIB bør imidlertid også kunne give mulighed for en pro-rata-tilbagebetaling til en region eller en gruppe af regioner inden for den samme medlemsstat som led i et enkelt dedikeret nationalt program per finansielt bidrag fra EFRU og ELFUL.
(40)
Medlemsstaternes bidrag til fælles finansielle instrumenter til garanti og securitisation uden loft til fordel for SMV'er, bør udfases hen over årene 2014, 2015 og 2016, og de beløb, medlemsstaterne skal betale til EIB, bør være fastsat i henhold til finansieringsaftalen i overensstemmelse med almindelig bankpraksis og med henblik på at sprede indvirkningerne på betalingsbevillingerne ud over det enkelte år.
(41)
For securitisationstransaktioners vedkommende bør det være sikret ved programafslutningen, at som minimum et beløb, der svarer til EU-bidraget, er blevet brugt til det formål at støtte SMV'er i overensstemmelse med principperne vedrørende finansielle instrumenter som fastsat i finansforordningen.
(42)
Forvaltningsmyndighederne bør have fleksibilitet til at bidrage med midler fra programmerne til finansielle instrumenter, der er oprettet på EU-plan og forvaltes direkte eller indirekte af Kommissionen, eller til instrumenter, der er oprettet på nationalt, regionalt eller tværnationalt niveau eller på tværs af grænser og forvaltes af forvaltningsmyndigheden eller under dennes ansvar. Forvaltningsmyndighederne bør også have mulighed for at gennemføre finansielle instrumenter direkte via eksisterende eller nyoprettede fonde eller gennem holdingfonde.
(43)
For at sikre proportionale kontrolordninger og bevare de finansielle instrumenters merværdi bør tiltænkte endelige modtagere ikke afskrækkes på grund af en overdreven administrativ byrde. De organer, der har ansvaret for at revidere programmerne, bør i første omgang foretage revisioner hos forvaltningsmyndighederne og de organer, der gennemfører de finansielle instrumenter, herunder holdingfonde. Der kan dog være særlige tilfælde, hvor de nødvendige dokumenter for at fuldføre en sådan revision ikke er tilgængelige hos forvaltningsmyndighederne eller de organer, der gennemfører de finansielle instrumenter, eller hvor de pågældende dokumenter ikke udgør en nøjagtige og retvisende registrering af ydet støtte. I sådanne særlige tilfælde er det nødvendigt at fastsætte visse bestemmelser for også at tillade revisioner hos de endelige modtagere.
(44)
Omfanget af de midler, der betales på ethvert tidspunkt fra ESI-fondene til finansielle instrumenter, bør svare til det beløb, der er nødvendigt for at gennemføre de planlagte investeringer og betalinger til endelige modtagere, herunder forvaltningsomkostninger og -gebyrer. Anmodninger om mellemliggende betalinger bør derfor ske i etaper. Det beløb, der skal betales som en mellemliggende betaling, bør være underlagt et maksimumsloft på 25 % af det samlede beløb af de programbidrag, der er afsat til det finansielle instrument under den relevante finansieringsaftale, idet efterfølgende mellemliggende betalinger bør være betinget af, at en minimumsandel af de faktiske beløb i de foregående anmodninger er blevet anvendt til støtteberettigede udgifter.
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Det er nødvendigt at fastsætte særlige regler om, hvilke beløb der kan accepteres som støtteberettigede udgifter ved afslutningen af et program, for at sikre, at de beløb, herunder forvaltningsomkostninger og -gebyrer, som betales af ESI-fondene til finansielle instrumenter, rent faktisk anvendes til investeringer i endelige modtagere. Reglerne bør være tilstrækkelig fleksible til at gøre det muligt at støtte egenkapitalbaserede instrumenter til gavn for målrettede virksomheder og bør derfor tage hensyn til visse karakteristika, der er specifikke for egenkapitalbaserede instrumenter for virksomheder, såsom markedspraksis i relation til bestemmelsen af opfølgende finansiering inden for venturekapitalfonde. Med forbehold af betingelserne i denne forordning bør målrettede virksomheder kunne drage fordel af fortsat støtte fra ESI fondene til sådanne instrumenter efter afslutningen af støtteberettigelsesperioden.
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Det er også nødvendigt at fastsætte særlige regler om genanvendelse af midler, der kan henføres til støtte fra ESI-fondene, indtil udløbet af støtteberettigelsesperioden og at fastsætte yderligere regler for anvendelsen af midler efter støtteberettigelsesperiodens ophør.
(47)
Som hovedregel bør støtten fra ESI-fondene ikke anvendes til at finansiere investeringer, der allerede er fysisk fuldført eller fuldt ud gennemført på datoen for investeringsbeslutningen. Men i forbindelse med infrastrukturinvesteringer med det formål at støtte byudvikling eller byfornyelse eller lignende infrastrukturinvesteringer med det formål at sprede ikke-landbrugsaktiviteter i landdistrikterne kan en vis støtte være nødvendig for at omlægge en gældsportefølje med hensyn til infrastruktur, der udgør en del af en ny investering. I sådanne tilfælde bør det være muligt at anvende støtte fra ESI-fondene til at omlægge en gældsportefølje op til maksimalt 20 % af den samlede programstøtte fra det finansielle instrument til investeringen.
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Medlemsstaterne bør overvåge programmerne for at vurdere gennemførelsen og fremskridt med hensyn til at nå programmets mål. Til dette formål bør medlemsstaten nedsætte overvågningsudvalg i overensstemmelse med dens institutionelle, retlige og finansielle rammer, og deres sammensætning og funktioner bør fastlægges i forhold til ESI-fondene. Da programmer under målet om europæisk territorialt samarbejde har en særlig karakter, bør der fastsættes særlige regler for overvågningsudvalgene for disse programmer. Der kan nedsættes fælles overvågningsudvalg for at lette samordningen mellem ESI-fondene. For at sikre effektivitet bør et overvågningsudvalg kunne fremsætte bemærkninger til forvaltningsmyndighederne om gennemførelsen og evaluering af programmet, herunder foranstaltninger i forbindelse med nedbringelse af den administrative byrde for støttemodtagerne, og bør overvåge de foranstaltninger, der er truffet som opfølgning på deres bemærkninger.
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For at forenkle forvaltningsordninger på alle niveauer er det nødvendigt at ensrette ESI-fondenes overvågnings- og rapporteringsordninger. Det er vigtigt at sikre proportionalitet i rapporteringskravene, men der skal samtidig foreligge fyldestgørende oplysninger om status på centrale kontrolpunkter. Det er derfor nødvendigt, at rapporteringskravene afspejler oplysningsbehovet i de givne år og bringes på linje med tidsplanen for resultatgennemgangen.
(50)
For at overvåge, hvordan programmerne skrider frem, bør der finde et årligt statusmøde sted mellem hver medlemsstat og Kommissionen. Medlemsstaten og Kommissionen bør dog kunne aftale ikke at afholde et sådant møde i andre år end 2017 og 2019 for at undgå en unødvendig administrativ byrde.
(51)
For at Kommissionen kan overvåge fremskridt med hensyn til at nå EU-målene samt de fondsspecifikke missioner i henhold til deres traktatfæstede mål bør medlemsstaterne indgive statusrapporter om gennemførelsen af deres partnerskabsaftaler. Kommissionen bør på baggrund af sådanne rapporter udarbejde en strategisk statusrapport i 2017 og 2019. For at skabe en regelmæssig strategisk politisk debat om ESI-fondenes bidrag til opfyldelsen af EU-strategien for intelligent, bæredygtig og inklusiv vækst, og for at forbedre kvaliteten af anvendelsen af udgifterne og effektiviteten af politikken i overensstemmelse med det europæiske semester, bør de strategiske rapporter drøftes i Rådet. På baggrund af denne drøftelse bør Rådet kunne give input til vurderingen fra forårsmødet i Det Europæiske Råd om den rolle, alle Unionens politikker og instrumenter har i at levere bæredygtig jobskabende vækst i hele Unionen.
(52)
Det er nødvendigt at evaluere effektiviteten og virkningerne af støtten fra ESI-fondene for at forbedre kvaliteten af udformningen og gennemførelsen af programmerne og for at bestemme programmernes virkninger i forhold til målene for EU-strategien for intelligent, bæredygtig og inklusiv vækst og, når det er hensigtsmæssigt, under hensyn til programmets størrelse i forhold til bruttonationalprodukt (BNP) og arbejdsløshed i det pågældende programområde. Medlemsstaternes og Kommissionens ansvar i denne henseende bør præciseres.
(53)
For at forbedre kvaliteten af udformningen af det enkelte program og for at verificere, at dets mål kan nås, bør der gennemføres en forhåndsevaluering af hvert enkelt program.
(54)
Forvaltningsmyndigheden eller medlemsstaten bør udfærdige en evalueringsplan. Denne evalueringsplan bør kunne dække mere end ét program. I programmeringsperioden bør forvaltningsmyndighederne sikre, at der foretages evalueringer for at vurdere et programs effektivitet, virkningsgrad og konsekvenser. Overvågningsudvalget og Kommissionen bør orienteres om resultaterne af evalueringer med henblik på at lette forvaltningsbeslutninger.
(55)
Der bør foretages efterfølgende evalueringer for at vurdere effektiviteten af ESI-fondene og deres indvirkning på overordnede mål og EU-strategien for intelligent, bæredygtig og inklusiv vækst under hensyntagen til målene for denne EU-strategi. For hver af ESI-fondene bør Kommissionen udarbejde en sammenfattende rapport med en beskrivelse af de vigtigste konklusioner af de efterfølgende evalueringer.
(56)
De typer foranstaltninger, der kan træffes på Kommissionens og medlemsstaternes initiativ i form af teknisk bistand med støtte fra ESI-fondene, bør fastlægges.
(57)
For at sikre en effektiv udnyttelse af EU-midlerne og for at undgå overfinansiering af operationer, der genererer nettoindtægter efter afslutning, bør forskellige metoder anvendes for at bestemme de nettoindtægter, der er skabt af sådanne operationer, herunder en forenklet tilgang baseret på faste takster for sektorer eller undersektorer. De faste takster bør baseres på de historiske data, som Kommissionen har adgang til, potentialet for omkostningsdækning og princippet om, at forureneren betaler, hvor det er relevant. Der bør også være bestemmelser om at udvide de faste takster til nye sektorer, indføre undersektorer eller tage taksterne op til revision i forbindelse med fremtidige operationer, når der foreligger nye data, ved hjælp af en delegeret retsakt. Brugen af faste takster kan være særligt velegnet, når det gælder operationer inden for informations- og kommunikationsteknologi (ikt), forskning, udvikling og innovation samt energieffektivitet. For at sikre anvendelsen af proportionalitetsprincippet og for at tage hensyn til andre mulige lovgivningsmæssige og aftalemæssige bestemmelser er det endvidere nødvendigt at fastsætte undtagelserne fra disse regler.
(58)
Det er vigtigt at sikre en forholdsmæssig tilgang og undgå dobbelt verifikation af finansieringsbehov i tilfælde af operationer, der genererer nettoindtægter efter afslutning, og som også er underlagt statsstøttereglerne, da sådanne regler også fastsætter grænser for støtte, der kan gives. Når der foreligger de minimis-støtte eller forenelig statsstøtte til SMV'er, der er underlagt en grænse for støtteintensitet eller støttebeløb, eller forenelig statsstøtte til store virksomheder, hvor en individuel verificering af finansieringsbehovet i overensstemmelse med de gældende statsstøtteregler er blevet foretaget, bør de bestemmelser, der kræver beregning af nettoindtægten, ikke finde anvendelse. Ikke desto mindre bør det være op til en medlemsstat at anvende metoderne til beregning af nettoindtægten, hvis dette er fastsat i nationale bestemmelser.
(59)
Offentlig-private partnerskaber (OPP) kan være et effektivt middel til at gennemføre operationer, der sikrer opnåelsen af almene samfundspolitiske mål, ved at kombinere forskellige former for offentlige og private midler. For at lette anvendelsen af ESI-fondene til at støtte operationer, der er struktureret som OPP, bør der i denne forordning tages hensyn til visse karakteristika, der er specifikke for OPP'er, ved at tilpasse nogle af de fælles bestemmelser om ESI-fondene.
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Datoerne for begyndelse og udløb af de perioder, hvor udgifter er støtteberettigede, bør fastsættes, så der sikres en ensartet og rimelig regel for anvendelse af ESI-fondene i hele Unionen. For at lette gennemførelsen af programmerne bør det fastsættes, at datoen for begyndelse af den periode, hvor udgiften er støtteberettiget, kan ligge før den 1. januar 2014, hvis den pågældende medlemsstat forelægger et program før denne dato. I betragtning af det presserende behov for at anvende midler tildelt ungdomsbeskæftigelsesinitiativet for at støtte den umiddelbare gennemførelse heraf, bør startdatoen for udgifternes støtteberettigelse under dette initiativ undtagelsesvist være 1. september 2013. Med henblik på at sikre en effektiv udnyttelse af ESI-fondene og nedbringe risikoen for EU-budgettet er det nødvendigt at fastsætte restriktioner for støtte til fuldførte operationer.
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I overensstemmelse med nærhedsprincippet og med forbehold af visse undtagelser fastsat i Europa-Parlamentets og Rådets forordning (EU) nr. 1301/2013 
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, Europa-Parlamentets og Rådets forordning (EU) nr. 1300/2013 
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, Europa-Parlamentets og Rådets forordning (EU) nr. 1299/2013 
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, Europa-Parlamentets og Rådets forordning (EU) nr. 1305/2013 
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 og i EHFF-forordningen, bør medlemsstaterne vedtage nationale regler for, hvilke udgifter der er støtteberettigede.
(62)
Med henblik på at forenkle anvendelsen af ESI-fondene og mindske risikoen for fejl, samtidig med at der gives mulighed for differentiering, når det er nødvendigt for at afspejle de særlige politikforhold, er det hensigtsmæssigt at fastlægge støtteformerne, de harmoniserede betingelser for refusion af tilskud og tilbagebetalingspligtig bistand finansiering efter faste takster, specifikke støtteberettigelsesregler for tilskud og tilbagebetalingspligtig bistand, samt særlige betingelser for operationers støtteberettigelse afhængigt af sted.
(63)
Det bør være muligt at yde støtte fra ESI-fondene i form af tilskud, priser, tilbagebetalingspligtig bistand, finansielle instrumenter eller en kombination heraf med henblik på at give de ansvarlige organer mulighed for at vælge den mest hensigtsmæssige form for støtte til at sætte ind over for de identificerede behov.
(64)
For at sikre en effektiv, retfærdig og bæredygtig virkning af ESI-fondenes interventioner bør der fastsættes bestemmelser, som sikrer, at investeringer i erhvervsvirksomheder og infrastrukturer er langsigtede, og som forhindrer, at ESI-fondene udnyttes til at skabe en uretmæssig fordel. Erfaringerne har vist, at en periode på fem år er en passende minimumsperiode, undtagen når statsstøttereglerne foreskriver en anden periode. I overensstemmelse med proportionalitetsprincippet er det ikke desto mindre muligt at en kortere periode på tre år kan være berettiget, hvis de pågældende investeringer vedrører fastholdelse af investeringer eller job skabt af SMV'er. Hvis der er tale om en operation, som omfatter investeringer i infrastruktur eller produktive investeringer, og hvor modtageren ikke er en SMV, bør den pågældende operation tilbagebetale bidraget fra ESI-fondene, hvis den produktive aktivitet i de første ti år efter den endelige betaling til støttemodtageren flyttes uden for Unionen. ESF-støttede foranstaltninger og foranstaltninger, der ikke indebærer produktive investeringer eller infrastrukturinvesteringer, bør udelukkes fra de generelle varighedskrav, medmindre sådanne krav er afledt af de gældende statsstøtteregler, og bidrag til eller fra finansielle instrumenter bør udelukkes. Beløb, der uberettiget er udbetalt, bør inddrives og underkastes procedurerne for uregelmæssigheder.
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Medlemsstaterne bør træffe passende foranstaltninger til at sikre, at deres forvaltnings- og kontrolsystemer oprettes og fungerer effektivt med henblik på at kunne give sikkerhed for, at anvendelsen af ESI-fondene er lovlig og formelt rigtig. Medlemsstaternes forpligtelser med hensyn til programmernes forvaltnings- og kontrolsystemer samt forebyggelse, konstatering og korrektion af uregelmæssigheder og overtrædelser af EU-retten bør derfor fastlægges.
(66)
I overensstemmelse med principperne om delt forvaltning bør medlemsstaterne og Kommissionen have ansvaret for forvaltningen af og kontrollen med programmerne. Medlemsstaterne bør have hovedansvaret for gennemførelsen af og kontrollen med operationerne under programmerne. For at styrke effektiviteten af kontrollen med udvælgelsen og gennemførelsen af operationer og den måde, forvaltnings- og kontrolsystemet fungerer på, bør forvaltningsmyndighedens funktioner fastlægges.
(67)
Medlemsstaterne bør opfylde forvaltnings-, kontrol- og revisionsforpligtelserne og påtage sig det deraf følgende ansvar som fastsat i reglerne om delt forvaltning i nærværende forordning, finansforordningen og de fondsspecifikke regler. Medlemsstaterne bør sikre, at der i overensstemmelse med betingelserne i denne forordning indføres en effektiv ordning for behandling af klager vedrørende ESI-fondene. I overensstemmelse med nærhedsprincippet bør medlemsstaterne på Kommissionens anmodning undersøge klager indgivet til Kommissionen, som hører under anvendelsesområdet for deres ordninger, og bør på anmodning informere Kommissionen om resultaterne.
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Kommissionens beføjelser og ansvar med hensyn til at verificere, at forvaltnings- og kontrolsystemerne fungerer effektivt, og til at kræve foranstaltninger fra medlemsstaternes side bør fastsættes. Kommissionen bør endvidere have beføjelse til at foretage revisioner og kontrol på stedet, der fokuserer på forhold vedrørende forsvarlig økonomisk forvaltning med henblik på at drage konklusioner om ESI-fondenes resultater.
(69)
EU-budgetforpligtelserne bør indgås årligt. For at sikre en effektiv programforvaltning er det nødvendigt at fastlægge fælles regler for forfinansiering, anmodninger om mellemliggende betalinger og betaling af den endelige saldo, jf. dog eventuelle særlige regler, der kræves for de enkelte ESI-fonde.
(70)
Udbetalingen af forfinansiering ved starten af programmerne sikrer, at en medlemsstat har midlerne til at yde støtte til støttemodtagerne fra begyndelsen af gennemførelsen af programmet, således at disse støttemodtagere modtager forskud, når dette er nødvendigt, for at foretage de planlagte investeringer, og refunderes hurtigt efter forelæggelsen af betalingsanmodninger. Derfor bør der fastsættes bestemmelser om de første forfinansieringsbeløb fra ESI-fondene. Den første forfinansiering bør være fuldstændig udlignet ved afslutningen af programmet.
(71)
For at beskytte Unionens finansielle interesser bør der kunne træffes foranstaltninger, som er tidsbegrænsede, og som gør det muligt for den ved delegation bemyndigede anvisningsberettigede at afbryde betalinger, hvis der er klare tegn på, at der er alvorlige mangler ved forvaltnings- og kontrolsystemets funktion, tegn på uregelmæssigheder i forbindelse med en betalingsanmodning eller manglende fremlæggelse af dokumenter i forbindelse med gennemgang og godkendelse af regnskaber. Afbrydelsesperiodens varighed bør være på op til seks måneder med mulighed for forlængelse til maksimalt ni måneder med medlemsstatens samtykke, med henblik på at give tilstrækkelig tid til at løse årsagerne til afbrydelsen og derved undgå anvendelse af suspensioner.
(72)
For at beskytte EU-budgettet er det muligt, at det kan blive nødvendigt for Kommissionen at foretage finansielle korrektioner. For at sikre retssikkerhed for medlemsstaterne er det vigtigt at fastlægge, under hvilke omstændigheder overtrædelser af gældende EU-ret eller national lovgivning relateret til dens anvendelse kan føre til finansielle korrektioner fra Kommissionens side. For at sikre, at eventuelle finansielle korrektioner, som Kommissionen pålægger medlemsstaterne, hænger sammen med beskyttelsen af Unionens finansielle interesser, bør sådanne korrektioner kun anvendes i tilfælde, hvor overtrædelsen af gældende EU-ret eller national lovgivning relateret til anvendelsen af relevant EU-ret vedrører støtteberettigelsen, den formelle rigtighed og forvaltningen eller kontrollen af operationer og modsvarende udgifter, der er anmeldt til Kommissionen. For at sikre proportionalitet er det vigtigt, at Kommissionen tager hensyn til overtrædelsens karakter og alvor og de dermed forbundne finansielle virkninger for EU-budgettet, når den træffer afgørelser om en finansiel korrektion.
(73)
For at tilskynde til finansiel disciplin bør der fastlægges ordninger for frigørelse af en given del af budgetforpligtelsen under et program, navnlig hvis et beløb kan udelukkes fra frigørelsen, især når forsinkelserne i gennemførelsen skyldes omstændigheder, som er uafhængige af den berørte part, eller som er unormale eller uforudselige, og hvis følger ikke kan undgås på trods af den udviste omhu, såvel som i en situation, hvor en betalingsanmodning er blevet forelagt, men hvor betalingsfristen er blevet afbrudt eller betalingen er blevet suspenderet.
(74)
Frigørelsesproceduren er også en nødvendig del af mekanismen for tildeling af resultatreserven, og det bør i sådanne tilfælde være muligt at reorganisere bevillingerne, således at de efterfølgende kan forpligtes til andre programmer og prioriteter. Endvidere bør der ved gennemførelsen af visse finansielle instrumenter til fordel for SMV'er, hvor frigørelsen skyldes, at en medlemsstat har afbrudt sin deltagelse i sådanne finansielle instrumenter, gives mulighed for efterfølgende reorganisering af bevillingerne, således at de kan forpligtes til andre programmer. Eftersom det vil blive nødvendig at indføre yderligere bestemmelser i finansforordningen for at muliggøre en sådan reorganisering af bevillingerne, bør sådanne procedurer først gælde fra den dato, hvor den tilsvarende ændring af finansforordningen træder i kraft.
(75)
Det er nødvendigt med supplerende generelle bestemmelser vedrørende fondenes særlige funktionsmåde. For at forøge disse fondes merværdi og for at forstærke deres bidrag til prioriteringerne i EU-strategien for intelligent, bæredygtig og inklusiv vækst og de fondsspecifikke missioner i henhold til deres traktatfæstede mål, bør deres funktionsmåde forenkles og koncentreres om målet om investeringer i vækst og beskæftigelse og målet om europæisk territorialt samarbejde.
(76)
Supplerende bestemmelser om ELFUL's og EHFF's særlige funktionsmåde fastsættes i den relevante sektorspecifikke lovgivning.
(77)
For at fremme TFEUs mål om økonomisk, social og territorial samhørighed bør målet om investeringer i vækst og beskæftigelse støtte alle regioner. For at give en afbalanceret og gradueret støtte og afspejle det økonomiske og sociale udviklingsniveau bør midler under dette mål fordeles fra EFRU og ESF mellem mindre udviklede regioner, overgangsregioner og mere udviklede regioner efter deres BNP pr. indbygger i forhold til EU-27-gennemsnittet. For at sikre strukturfondsinvesteringernes bæredygtighed på lang sigt, konsolidere den opnåede udvikling og fremme den økonomiske vækst og sociale samhørighed mellem EU-regionerne, bør regioner, hvis BNP pr. indbygger i programmeringsperioden 2007-2013 var mindre end 75 % af EU-25-gennemsnittet i referenceperioden, men hvis BNP pr. indbygger er vokset til over 75 % af EU-27-gennemsnittet, modtage mindst 60 % af deres vejledende gennemsnitlige årlige tildeling for 2007-2013. Den samlede tildeling til en medlemsstat fra EFRU, ESF og Samhørighedsfonden bør være på mindst 55 % af dens individuelle samlede tildeling i 2007-2013 Medlemsstater, hvis bruttonationalindkomst (BNI) pr. indbygger er mindre end 90 % af EU-gennemsnittet, bør støttes via målet om investeringer i vækst og beskæftigelse fra Samhørighedsfonden.
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Der bør fastsættes objektive kriterier for udpegelse af regioner og områder, der er berettiget til støtte fra fondene. Med henblik herpå bør fastlæggelsen af regionerne og områderne på EU-plan baseres på det fælles klassifikationssystem for regioner, der er fastlagt ved Europa-Parlamentets og Rådets forordning (EF) nr. 1059/2003 
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, som ændret ved Kommissionens forordning (EF) nr. 105/2007 
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.
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For at udstikke passende finansielle rammer for fondene bør Kommissionen ved hjælp af gennemførelsesretsakter fastlægge den årlige fordeling af de disponible forpligtelsesbevillinger efter en objektiv og gennemsigtig metode med henblik på at fokusere på de regioner, der er bagefter i udviklingen, herunder de regioner, der modtager overgangsstøtte. For at tage hensyn til den særligt vanskelige situation i medlemsstater, der lider under krisen, og i overensstemmelse med Rådets forordning (EU, Euratom) nr. 1311/2013 
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, bør Kommissionen revidere de samlede tildelinger til alle medlemsstater i 2016 på baggrund af de til den tid mest opdaterede tilgængelige statistikker og, hvor der er en kumulativ afvigelse på mere end +/- 5 %, justere disse tildelinger. De fornødne justeringer bør fordeles ligeligt over årene 2017-2020.
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Med henblik på at fremme den nødvendige fremskyndelse af udviklingen af infrastruktur inden for transport og energi samt ikt i hele Unionen er der oprettet en Connecting Europe-facilitet (CEF), jf. Europa-Parlamentets og Rådets forordning (EU) nr. 1316/2013 
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 Der bør ydes støtte fra samhørighedsfonden til projekter, der gennemfører hovednet, eller projekter og tværgående aktiviteter, der er identificeret i del I i bilaget til nævnte forordning.
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Der bør være et loft for tildelingen af de årlige bevillinger fra fondene til en medlemsstat, som fastsættes under hensyntagen til den pågældende medlemsstats BNP.
(82)
Det er nødvendigt at fastsætte lofterne for midler til målet om investeringer i vækst og beskæftigelse og at vedtage objektive kriterier for deres fordeling mellem regioner og medlemsstater. Medlemsstaterne bør koncentrere støtte for at sikre, at tilstrækkelige investeringer målrettes til ungdomsbeskæftigelse, arbejdskraftsmobilitet, viden, social inklusion og bekæmpelse af fattigdom og dermed sikre, at ESF's andel som procentdel af de samlede, kombinerede midler for strukturfondene og Samhørighedsfonden på EU-plan ikke udgør mindre end 23,1 % i medlemsstaterne, heri ikke medregnet støtten fra Samhørighedsfonden til transportinfrastruktur under CEF og støtte fra strukturfondene til bistand til de socialt dårligst stillede.
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I betragtning af det presserende behov for at bekæmpe ungdomsarbejdsløshed i Unionens hårdest ramte områder, såvel som i Unionen som helhed, iværksættes der et ungdomsbeskæftigelsesinitiativ, som skal finansieres via en specifik tildeling og målrettede investeringer fra ESF for at supplere og forstærke den betragtelige støtte der allerede ydes gennem ESI-fondene. Ungdomsbeskæftigelsesinitiativet bør sigte mod at støtte unge, navnlig dem, som ikke er i beskæftigelse eller under uddannelse, og som er bosat i de støtteberettigede regioner. Ungdomsbeskæftigelsesinitiativet bør gennemføres som en del af målet om investeringer i vækst og beskæftigelse.
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Dertil kommer, at det i overensstemmelse med det overordnede mål om fattigdomsbekæmpelse er nødvendigt at omlægge Fonden for Europæiske bistand til de socialt dårligst stillede for at fremme social inklusion. Der bør påtænkes indført en mekanisme, der overfører midler til dette instrument fra strukturfondstildelingerne fra den enkelte medlemsstat.
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I betragtning af de nuværende økonomiske forhold bør det maksimale niveau (loft) for overførsel fra fondene til hver enkelt medlemsstat ikke føre til tildelinger pr. medlemsstat, der er højere end 110 % af deres niveau i faste priser for perioden 2007-2013.
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Med henblik på at sikre en passende tildeling til hver regionskategori bør der ikke overføres midler fra fondene mellem mindre udviklede regioner, overgangsregioner og mere udviklede regioner undtagen under behørigt begrundede omstændigheder i forbindelse med opfyldelse af et eller flere tematiske mål. Sådanne overførsler bør omfatte højst 3 % af den samlede bevilling for denne regionskategori.
(87)
For at sikre en reel økonomisk virkning bør støtten fra fondene i henhold til denne forordning ikke erstatte medlemsstaternes offentlige eller tilsvarende strukturpolitiske udgifter. For at støtte fra strukturfondene tager hensyn til en større økonomisk sammenhæng, bør niveauet for de offentlige udgifter desuden fastlægges under henvisning til de almindelige makroøkonomiske betingelser, hvorunder finansieringen finder sted på grundlag af de indikatorer, der er fastsat i stabilitets- og konvergensprogrammerne, der forelægges årligt af medlemsstaterne i overensstemmelse med Rådets forordning (EF) nr. 1466/1997 
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. Kommissionens verificering af additionalitetsprincippet bør koncentrere sig om de medlemsstater, hvor mindre udviklede regioner dækker mindst 15 % af befolkningen, på grund af omfanget af de finansielle midler, de tildeles.
(88)
Det er nødvendigt at fastsætte supplerende bestemmelser for programmering, forvaltning og overvågning af og kontrol med de operationelle programmer, der modtager støtte fra fondene, for at sætte øget fokus på resultaterne. Det er navnlig nødvendigt at fastsætte detaljerede krav til indholdet af de operationelle programmer. Dette bør lette forelæggelsen af en sammenhængende interventionslogik til håndtering af de konstaterede udviklingsbehov, opstille rammer for vurdering af resultaterne og understøtte en effektiv gennemførelse af fondene. Som generelt princip bør en prioritetsakse omfatte ét tematisk mål, én fond og én regionskategori. En prioritetsakse bør, hvor det er relevant og for at øge virkninger og effektivitet i en tematisk sammenhængende integreret tilgang, kunne vedrøre mere end én regionskategori samt kombinere en eller flere supplerende investeringsprioriteter fra EFRU, ESF og Samhørighedsfonden under et eller flere tematiske mål.
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For det tilfælde, at en medlemsstat udarbejder maksimalt et operationelt program for hver fond, således at både programmerne og partnerskabsaftalen udarbejdes på nationalt plan, bør der fastsættes særlige ordninger for at sikre komplementariteten mellem sådanne dokumenter.
(90)
For at forene behovet for koncise operationelle programmer, der tydeligt angiver medlemsstaternes forpligtelser, og behovet for at give mulighed for fleksibilitet, så der kan foregå en tilpasning til skiftende omstændigheder, bør der sondres mellem de grundlæggende elementer i det operationelle program, som er genstand for en kommissionsafgørelse, og andre elementer, der ikke er betinget af en kommissionsafgørelse, og som kan ændres af medlemsstaten. Følgelig bør der fastsættes procedurer, der tillader ændring af disse ikke-væsentlige elementer på nationalt plan, uden at Kommissionen træffer en afgørelse.
(91)
Med henblik på at forbedre komplementariteten og forenkle gennemførelsen bør det være muligt at kombinere støtte fra Samhørighedsfonden og EFRU med støtte fra ESF i fælles operationelle programmer under målet "investeringer i vækst og beskæftigelse".
(92)
Store projekter tegner sig for en væsentlig del af EU-udgifterne og er ofte af strategisk betydning med hensyn til at realisere EU-strategien for intelligent, bæredygtig og inklusiv vækst. Det er derfor berettiget, at operationer over visse tærskler fortsat er underlagt særlige godkendelsesprocedurer i medfør af denne forordning. Tærsklen bør fastsættes i forhold til de samlede støtteberettigede udgifter efter at der er taget højde for de forventede nettoindtægter med en højere tærskel for transportprojekter, da der typisk er tale om større investeringer i denne sektor. For at sikre klarhed bør indholdet af en ansøgning vedrørende et stort projekt til dette formål fastlægges. Ansøgningen bør indeholde tilstrækkelige oplysninger til at give sikkerhed for, at det finansielle bidrag fra fondene ikke medfører et væsentligt tab af arbejdspladser andre steder i Unionen.
(93)
For at fremme udarbejdelsen og gennemførelsen af store projekter på et sundt, økonomisk og teknisk grundlag og for at opmuntre brug af ekspertrådgivning, hvor uafhængige eksperter, der er støttet af teknisk bistand fra Kommissionen eller af andre uafhængige eksperter efter aftale med Kommissionen, er i stand til at levere klare udsagn om et stort projekts gennemførlighed og økonomiske levedygtighed, bør Kommissionens godkendelsesprocedure strømlines. Kommissionen skal kun kunne afvise at godkende det finansielle bidrag, hvis den fastslår en betydelig svaghed i forbindelse med den uafhængige kvalitetskontrol.
(94)
I tilfælde, hvor en uafhængig kvalitetskontrol af et stort projekt ikke er blevet gennemført, bør medlemsstaten fremlægge alle nødvendige oplysninger, og Kommissionen bør bedømme det store projekt for at afgøre, om det ønskede finansielle bidrag er berettiget.
(95)
For at sikre kontinuiteten i gennemførelsen, undgå en unødvendig administrativ byrde og med henblik på overensstemmelse med Kommissionens afgørelse om retningslinjer for afslutning af programmeringsperioden 2007-2013, bør der fastsættes bestemmelser for faserne af store projekter, der godkendes i henhold til Rådets forordning (EF) nr. 1083/2006 
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, og hvis gennemførelsesperiode forventes af dække hele den programmeringsperiode, der er omfattet af nærværende forordning. Der bør, under visse betingelser, være en fast-track-procedure for underretning om og godkendelse af anden fase eller en efterfølgende fase af et stort projekt, hvor den eller de foregående faser er godkendt af Kommission for programmeringsperioden 2007-2013. De individuelle faser af en operation i faser, der tjener samme overordnede mål, bør gennemføres i overensstemmelse med den relevante programmeringsperiodes regler.
(96)
For at give medlemsstaterne mulighed for at gennemføre en del af et operationelt program ved anvendelse af en resultatorienteret tilgang er det hensigtsmæssigt at fastlægge en fælles handlingsplan, som omfatter et projekt eller en gruppe projekter, der skal gennemføres af støttemodtageren, og som skal bidrage til at nå målene i det operationelle program. For at forenkle og styrke fondenes resultatorientering bør forvaltningen af den fælles handlingsplan udelukkende være baseret på delmål, output og resultater, der er aftalt i fællesskab, som fastlagt i Kommissions afgørelse om godkendelse af den fælles handlingsplan. Kontrol og revision af en fælles handlingsplan bør desuden begrænses til om den realiserer sine delmål, output og resultater. Det er derfor nødvendigt at fastsætte bestemmelser om udarbejdelsen, indholdet, vedtagelsen, den finansielle forvaltning og kontrollen af fælles handlingsplaner.
(97)
Det er nødvendigt at fastsætte særlige bestemmelser om overvågningsudvalgets funktioner og årsrapporterne om gennemførelsen af operationelle programmer, der modtager støtte fra fondene. Supplerende bestemmelser om ELFUL's særlige funktionsmåde er fastsat i den relevante sektorspecifikke lovgivning.
(98)
For at sikre, at der foreligger essentielle, opdaterede oplysninger om programgennemførelsen, er det nødvendigt, at medlemsstaterne regelmæssigt forelægger nøgledataene for Kommissionen. For at undgå en ekstra byrde for medlemsstaterne bør dette kun omfatte data, der indsamles løbende, og forelæggelsen bør ske via elektronisk dataudveksling.
(99)
For at styrke overvågningen af, hvordan gennemførelsen af fondene skrider frem, og lette den finansielle forvaltning er det nødvendigt at sikre, at grundlæggende finansielle data om fremskridtet i gennemførelsen foreligger rettidigt.
(100)
I overensstemmelse med artikel 175 i TEUF skal Kommissionen hvert tredje år aflægge en samhørighedsrapport til Europa-Parlamentet, Rådet, Det Europæiske Økonomiske og Sociale Udvalg og Regionsudvalget om fremskridtene i forbindelse med virkeliggørelsen af Unionens økonomiske, sociale og territoriale samhørighed. Det er nødvendigt at fastsætte bestemmelser om indholdet af denne rapport.
(101)
Det er vigtigt, at offentligheden får kendskab til EU-fondenes resultater, og at bevidstheden omkring samhørighedspolitikkens målsætninger øges. Borgerne bør have ret til at vide, hvordan Unionens økonomiske midler investeres. Ansvaret for at sikre, at offentligheden får relevante oplysninger, bør ligge hos både forvaltningsmyndighederne og støttemodtagerne samt Unionens institutioner og rådgivende organer. For at sikre en mere effektiv kommunikation til den brede offentlighed og kraftigere synergieffekter mellem de kommunikationsaktiviteter, der foregår på Kommissionens initiativ, bør de midler, der afsættes til kommunikationsforanstaltninger i henhold til denne forordning, også bidrage til den samlede kommunikation om Unionens politiske prioriteringer, i det omfang de vedrører de overordnede målsætninger i denne forordning.
(102)
Med henblik på at styrke tilgængelighed og gennemsigtighed af oplysninger om støttemuligheder og projektstøttemodtagere bør der i hver medlemsstat være oprettet et enkelt websted eller en enkelt webportal med oplysninger om alle de operationelle programmer, herunder listerne over operationer, der ydes støtte til under de enkelte operationelle programmer.
(103)
For at sikre en bred formidling af oplysninger om fondenes resultater og Unionens rolle i den forbindelse og for at informere potentielle støttemodtagere om finansieringsmulighederne bør der i denne forordning fastsættes detaljerede regler, som i overensstemmelse med proportionalitetsprincippet tager hensyn til størrelsen af det operationelle program, om informations- og kommunikationsforanstaltninger samt visse tekniske specifikationer for sådanne foranstaltninger.
(104)
For at sikre, at tildelingen til hver fond er koncentreret om EU-strategien for intelligent, bæredygtig og inklusiv vækst og de fondsspecifikke missioner i henhold til deres traktatfæstede mål, er det nødvendigt at fastsætte lofter for en medlemsstats tildeling til teknisk bistand. Det er også nødvendigt at sikre, at den retlige ramme for programmeringen af teknisk bistand letter indførelsen af strømlinede ordninger for leveringen af bistanden i en kontekst, hvor medlemsstaterne gennemfører flere fonde parallelt, og at denne ramme kan bestå af flere regionskategorier.
(105)
Det er nødvendigt at fastlægge, hvilke elementer der skal lægges til grund for gradueringen af fondenes medfinansieringssats til prioritetsakser, navnlig for at øge EU-midlernes multiplikatoreffekt. Det er endvidere nødvendigt at fastsætte lofter for medfinansieringssatserne pr. regionskategori for at sikre, at princippet om medfinansiering overholdes ved hjælp af et passende niveau for den offentlige eller private nationale støtte.
(106)
Det er nødvendigt, at medlemsstaterne udpeger en forvaltningsmyndighed, en attesteringsmyndighed og en funktionelt uafhængig revisionsmyndighed for hvert operationelt program. For at give medlemsstaterne fleksibilitet med hensyn til etablering af kontrolsystemer bør det være muligt at lade attesteringsmyndighedens funktioner blive varetaget af forvaltningsmyndigheden. Medlemsstaterne bør også have mulighed for at udpege bemyndigede organer, der skal udføre visse af forvaltningsmyndighedens eller attesteringsmyndighedens opgaver. Medlemsstaterne bør i så tilfælde præcisere deres respektive ansvarsområder og funktioner.
(107)
For at tage hensyn til den særlige tilrettelæggelse af forvaltnings- og kontrolsystemerne i forbindelse med fondene og EHFF og behovet for at sikre en proportional tilgang bør særlige bestemmelser om udpegelsen af forvaltningsmyndigheden og attesteringsmyndigheden fastsættes. For at undgå en unødvendig administrativ byrde bør forhåndsverificeringen af overholdelsen af udpegelseskriterierne i denne forordning være begrænset til forvaltnings- og attesteringsmyndigheden, og i overensstemmelse med betingelserne i denne forordning bør der ikke kræves yderligere revisionsarbejde, når systemet i det væsentlige er det samme som i programmeringsperioden 2007-2013. Der bør ikke være krav om, at Kommission skal godkende udpegelsen. For at øge retssikkerheden bør medlemsstaterne dog have mulighed for at forelægge dokumenterne vedrørende udpegelsen for Kommissionen på visse betingelser, som fastsættes i denne forordning. Kontrollen med overholdelsen af udpegelseskriterierne, som udføres gennem revisions- og kontrolordninger, bør, hvis resultaterne viser manglende overholdelse af kriterierne, medføre korrigerende foranstaltninger og eventuelt tilbagetrækning af udpegelsen.
(108)
Forvaltningsmyndigheden har hovedansvaret for en effektiv gennemførelse af fondene og EHFF, og den varetager i den forbindelse en lang række funktioner vedrørende programforvaltning og –overvågning, finansiel forvaltning og kontrol samt projektudvælgelse. Forvaltningsmyndighedens ansvarsområder og funktioner bør derfor fastlægges.
(109)
Attesteringsmyndigheden bør udarbejde betalingsanmodninger og forelægge dem for Kommissionen. Den bør udarbejde regnskaberne, attestere, at regnskaberne er fuldstændige, nøjagtige og pålidelige, og at udgifterne angivet i regnskaberne er i overensstemmelse med de gældende EU-regler og nationale regler. Attesteringsmyndighedens ansvarsområder og funktioner bør fastlægges.
(110)
Revisionsmyndigheden bør sikre, at der foretages revision af forvaltnings- og kontrolsystemer, af et passende udsnit af operationer og af regnskaberne. Revisionsmyndighedens ansvarsområder og funktioner bør fastlægges. Revision af anmeldte udgifter bør udføres på et repræsentativt udsnit af operationer, således at resultaterne kan ekstrapoleres. Som hovedregel bør en statistisk stikprøveudtagningsmetode anvendes for at tilvejebringe en pålidelig repræsentativ stikprøve. Ikke desto mindre bør revisionsmyndighederne i behørigt begrundede tilfælde kunne anvende en ikke-statistisk metode for stikprøveudtagning, forudsat at betingelserne i denne forordning er overholdt.
(111)
Uden at Kommissionens beføjelser vedrørende finanskontrol indskrænkes, bør samarbejdet mellem medlemsstaterne og Kommissionen på dette område udbygges, og der bør fastsættes kriterier, som gør det muligt for Kommissionen som led i sin strategi for kontrol med nationale systemer at fastlægge, hvilket sikkerhedsniveau den kan opnå hos de nationale revisionsorganer.
(112)
Som supplement til de fælles bestemmelser om finansiel forvaltning af ESI-fondene bør supplerende bestemmelser for fondene og EHFF fastsættes. Navnlig med henblik på at sikre en rimelig sikkerhed for Kommissionen forud for godkendelsen af regnskaberne bør anmodninger om mellemliggende betalinger refunderes med en sats på 90 % af det beløb, der fremkommer ved at anvende medfinansieringssatsen for hver prioritet som fastsat i afgørelsen om godkendelse af det operationelle program på de støtteberettigede udgifter vedrørende prioriteten. De resterende udestående beløb bør udbetales til medlemsstaterne efter godkendelsen af regnskaberne, forudsat at Kommissionen kan konkludere, at regnskaberne er fuldstændige, nøjagtige og retvisende.
(113)
Støttemodtagere bør modtage støtten fuldt ud senest 90 dage efter datoen for modtagerens forelæggelse af betalingsanmodningen med forbehold af disponible midler fra den indledende og den årlige forfinansiering og fra mellemliggende betalinger. Forvaltningsmyndigheden bør kunne afbryde fristen, hvis dokumentationen er ufuldstændig, eller der er tegn på uregelmæssigheder, der kræver yderligere undersøgelse. Der bør fastsættes bestemmelser om indledende og årlig forfinansiering for at sikre, at medlemsstaterne har tilstrækkelige midler til at gennemføre programmer under sådanne ordninger. Den årlige forfinansiering bør hvert år være udlignet ved godkendelsen af regnskaberne.
(114)
For at nedsætte risikoen for angivelse af uregelmæssige udgifter bør det være muligt for en attesteringsmyndighed – uden at der er behov for videre begrundelse – at medtage de beløb, der kræver yderligere efterprøvning, i en anmodning om mellemliggende betaling efter det regnskabsår, hvor beløbene blev indsat i dens regnskabssystem.
(115)
For at sikre en hensigtsmæssig anvendelse af de generelle bestemmelser om frigørelse bør det i bestemmelserne om fondene og EHFF præciseres, hvordan fristerne for frigørelse fastsættes.
(116)
For at anvende kravene i finansforordningen på den finansielle forvaltning af fondene og EHFF er det nødvendigt at fastsætte procedurer for forberedelse, undersøgelse og godkendelse af regnskaber, som bør sikre et klart grundlag og retssikkerhed for disse ordninger. For at give en medlemsstat mulighed for at opfylde sine forpligtelser korrekt bør det endvidere være muligt for den pågældende medlemsstat at udelukke beløb, der er genstand for en løbende vurdering af lovlighed og formel rigtighed.
(117)
For at mindske den administrative byrde for modtagerne bør specifikke frister fastsættes, hvorunder forvaltningsmyndighederne er forpligtet til at sikre tilgængeligheden af dokumenter til operationer efter indgivelsen af udgifterne eller afslutningen af en operation. I overensstemmelse med proportionalitetsprincippet bør længden af den periode, hvor dokumenterne skal opbevares, afhænge af de samlede støtteberettigede udgifter i forbindelse med en operation.
(118)
Da regnskaberne efterprøves og godkendes hvert år, bør afslutningsproceduren forenkles betydeligt. Den endelige afslutning af programmet bør derfor kun baseres på de dokumenter, der vedrører det sidste regnskabsår, og den endelige rapport om gennemførelsen eller den sidste årlige rapport om gennemførelsen, uden at der er behov for at forelægge nogen supplerende dokumenter.
(119)
For at beskytte Unionens finansielle interesser og sørge for redskaber til at sikre en effektiv programgennemførelse bør der fastsættes bestemmelser, som gør det muligt for Kommissionen at suspendere betalinger til prioriteter eller perationelle programmer.
(120)
For at sikre retssikkerhed for medlemsstaterne bør der fastsættes særlige ordninger og procedurer for medlemsstaternes og Kommissionens finansielle korrektioner vedrørende fondene og EHFF under overholdelse af proportionalitetsprincippet.
(121)
Det er nødvendigt at indføre en retlig ramme, der giver robuste forvaltnings- og kontrolsystemer på nationalt og regionalt niveau og en passende deling af roller og ansvarsområder i forbindelse med delt forvaltning. Kommissionens rolle bør derfor præciseres og tydeliggøres, og der bør fastsættes proportionale regler for Kommissionens anvendelse af finansielle korrektioner.
(122)
Hyppigheden af revisioner af operationer bør stå i et rimeligt forhold til størrelsen af EU-støtten fra fondene og EHFF. Antallet af revisioner bør bl.a. nedsættes, hvis de samlede støtteberettigede udgifter til en operation ikke overstiger 200 000 EUR for EFRU og Samhørighedsfonden og 150 000 EUR for ESF samt 100 000 EUR for EHFF. Det bør dog være muligt at foretage revisioner på et hvilket som helst tidspunkt, hvis der er bevis for en uregelmæssighed eller svig, eller, efter afslutning af en fuldført operation, som led i en revisionsstikprøve. Kommissionen bør have mulighed for at revidere revisionsmyndighedens revisionsspor eller deltage i revisionsmyndighedens revisioner på stedet. Hvis Kommissionen ikke opnår tilstrækkelig forsikring om revisionsmyndighedens effektivitet gennem disse foranstaltninger, bør den kunne gennemføre en gentagelse af dens revisionsvirksomhed, hvis dette er i overensstemmelse med internationalt anerkendte revisionsstandarder. For at niveauet for Kommissionens revisioner står i et rimeligt forhold til risikoen, bør Kommissionen kunne reducere sin revisionsindsats vedrørende operationelle programmer, hvor der ikke er væsentlige mangler, eller hvor der ikke er tvivl om revisionsmyndighedens pålidelighed. For at reducere den administrative byrde for støttemodtagerne bør der indføres specifikke regler for at nedsætte risikoen for overlapning mellem revisioner af de samme operationer, som foretages af forskellige institutioner, nemlig Revisionsretten, Kommissionen og revisionsmyndigheden.
(123)
For at supplere eller ændre visse ikke-væsentlige bestemmelser i denne forordning bør beføjelsen til at vedtage retsakter delegeres til Kommissionen i overensstemmelse med artikel 290 i TEUF for så vidt angår en europæisk adfærdskodeks om partnerskaber, supplere eller ændre afsnit 4 og 7 i den fælles strategiske ramme, kriterierne for fastlæggelsen af, hvilket niveau af finansiel korrektion, der skal anvendes, særlige regler om køb af jord og om kombinationen af teknisk bistand med finansielle instrumenter, funktioner, forpligtelser og ansvarsområder for de organer, som gennemfører de finansielle instrumenter, forvaltning af og kontrol med finansielle instrumenter, tilbagetrækning af betalinger til finansielle instrumenter og mulige konsekvenstilpasninger i forbindelse med betalingsanmodninger, oprettelse af et system til kapitalisering af de årlige rater for finansielle instrumenter, de specifikke regler for kriterierne for beregning af forvaltningsomkostninger og -gebyrer på grundlag af resultater og de gældende tærskler samt regler om godtgørelse af kapitaliserede forvaltningsomkostninger og gebyrer for aktiebaserede instrumenter og mikrokreditter, justeringer af de faste takster for nettoindtægtsskabende projekter i særlige sektorer samt fastlæggelse af faste takster for visse sektorer eller undersektorer inden for ikt, forskning,
udvikling og innovation og energieffektivitet og tilføjelse af sektorer og undersektorer, metoden til beregning af diskonteret nettoindtægt for nettoindtægtsskabende projekter, supplerende regler for udskiftning af en støttemodtager i en OPP-operation, de mindstekrav i OPP-aftaler, der er nødvendige for anvendelsen af en undtagelse vedrørende støtteberettigede udgifter, definitionen af den faste takst for de støtteberettigede indirekte udgifter for tilskud baseret på eksisterende metoder og tilsvarende takster, der gælder i EU-politikker, den metode, der skal anvendes til at udføre kvalitetskontrol af store projekter, kriterierne for at fastlægge, hvilke sager om uregelmæssighed der skal rapporteres, de data, der skal oplyses, og de betingelser og procedurer, som skal anvendes til at bestemme, om uinddrivelige beløb skal godtgøres af medlemsstaterne, de data, som skal registreres og lagres i elektronisk form i det overvågningssystem, som er etableret af overvågningsmyndighederne, de detaljerede minimumskrav for revisionssporet, anvendelsesområdet for og indholdet af revisioner af operationer og regnskaber samt metodologien for udvælgelse af stikprøvemetoden, anvendelsen af data indsamlet under revisioner, kriterierne for at fastlægge alvorlige mangler ved forvaltnings- og kontrolsystemernes effektive funktionsmåde, herunder de vigtigste typer sådanne alvorlige mangler, kriterierne for at fastlægge, hvilket niveau af finansiel korrektion der skal anvendes, og kriterierne for anvendelse af faste takster eller ekstrapolerede finansielle korrektioner. Det er navnlig vigtigt, at Kommissionen gennemfører relevante høringer under sit forberedende arbejde, herunder på ekspertniveau. Kommissionen bør i forbindelse med forberedelsen og udarbejdelsen af delegerede retsakter sørge for samtidig, rettidig og hensigtsmæssig fremsendelse af relevante dokumenter til Europa-Parlamentet og Rådet.
(124)
Kommissionen bør tillægges beføjelse til ved hjælp af gennemførelsesretsakter, for så vidt angår alle ESI-fondene, at vedtage afgørelser om godkendelse af dele af partnerskabsaftaler og ændringer heraf, afgørelser om godkendelse af elementerne i reviderede partnerskabsaftaler og ændringer deraf, afgørelser om programmer og prioriteter, for hvilke delmålene er nået, og som kan nyde godt af tildelingen fra resultatreserven, afgørelser om ændringer af programmer som følge af korrektioner vedrørende overførsel af finansielle tildelinger til andre programmer, afgørelser om fastsættelse af den årlige planer for operationer der skal finansieres fra teknisk assistance på Kommissionens initiativ og, i forbindelse med frigørelse, afgørelser om ændring af afgørelser om vedtagelse af programmer og, for så vidt angår EFRU, ESF og Samhørighedsfonden, afgørelser om, hvilke regioner og medlemsstater der opfylder kriterierne for investeringer i vækst og beskæftigelse, afgørelser om fastsættelse af den årlige fordeling af forpligtelsesbevillinger til medlemsstaterne, afgørelser om fastsættelse af de beløb, der skal overføres fra de enkelte medlemsstaters samhørighedsfondstildeling til CEF, afgørelser om, hvilket beløb der skal overføres fra de enkelte medlemsstaters strukturfondstildeling til fødevarer til socialt dårligt stillede, afgørelser om accept af overførsel af dele af bevillinger beregnet til målet om europæisk territorialt samarbejde til målet om investeringer i vækst og beskæftigelse, afgørelser om hvorvidt, der skal foretages finansielle korrektioner i tilfælde af manglende overholdelse af
additionaliteten. afgørelser om vedtagelse og ændring af operationelle programmer, afgørelser om afslag på det finansielle bidrag til et stort projekt, afgørelser om godkendelse af et finansielt bidrag til et udvalgt stort projekt og forlængelse af perioden for gennemførelse af de betingelser, der vedrører godkendelse af store projekter og afgørelser om fælles handlingsplaner, og for så vidt angår EFRU, ESF, Samhørighedsfonden og EHFF afgørelser ikke-godkendelse af regnskaber og beløb med udgiftsvirkning, hvis regnskaberne ikke blev godkendt, og afgørelser om suspension af mellemliggende betalinger og afgørelser om finansielle korrektioner.
(125)
For at sikre ensartede betingelser for gennemførelsen af denne forordning bør Kommissionen tillægges gennemførelsesbeføjelser for så vidt angår den model, som skal anvendes ved forelæggelsen af statusrapporten, modellen for operationelle programmer for fondene, den metode, der skal anvendes til at udføre cost-benefit-analysen af store projekter, formatet for oplysninger om store projekter, modellen for den fælles handlingsplan, modellen for de årlige og de endelige gennemførelsesrapporter hyppigheden af rapporterne om uregelmæssigheder og det rapporteringsformat, som skal anvendes, modellen for forvaltningserklæringen, og modellerne for revisionsstrategien, revisionserklæringen og den årlige kontrolrapport. Disse beføjelser bør udøves i overensstemmelse med Europa-Parlamentets og Rådets forordning (EU) nr. 182/2011 
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.
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For at sikre det nødvendige input og bedre inddragelse af medlemsstaterne, når Kommissionen udøver sine gennemførelsesbeføjelser for så vidt angår denne forordning på visse særligt følsomme politiske områder vedrørende ESI-fondene, og med henblik på at styrke medlemsstaternes rolle i forbindelse med vedtagelsen af ensartede betingelser i denne henseende eller andre gennemførelsesforanstaltninger med væsentlige følgevirkninger eller med en potentielt betydelig indvirkning på enten den nationale økonomi, det nationale budget, eller på at den offentlige administration i medlemsstaterne fungerer tilfredsstillende, bør gennemførelsesretsakterne vedrørende metoden for fremlæggelse af oplysninger til understøttelse af målsætningerne vedrørende klimaforandringer, de detaljerede ordninger, der skal sikre en konsekvent tilgang til fastsættelsen af delmål og målsætninger i resultatrammen for hver enkelt prioritet og for vurdering af opnåelsen af delmålene og målsætningerne, standard vilkår og betingelser for finansielle instrumenter, detaljerede ordninger for overførsel og forvaltning af programbidrag, der forvaltes af de organer, der gennemfører finansielle instrumenter, en model for finansieringsaftalen vedrørende fælles finansielle instrumenter for garantier uden loft og securitisation til fordel for SMV'er, de modeller, der skal bruges, når der sammen med betalingsanmodninger til Kommissionen forelægges supplerende oplysninger om finansielle instrumenter og når der rapporteres vedrørende finansielle instrumenter til Kommissionen, vilkår og betingelser for det elektroniske dataudvekslingssystem for forvaltning og kontrol, den nomenklatur, på basis af hvilken interventionskategorierne skal defineres vedrørende
prioritetsakserne i de operationelle programmer, formatet til meddelelse af det udvalgte store projekt, de tekniske karakteristika ved informations- og kommunikationsforanstaltninger vedrørende operationen og en vejledning i gengivelse af det europæiske logo og definition af standardfarverne, den model, som skal anvendes ved fremsendelsen af finansielle data til Kommissionen med henblik på overvågning, detaljerede regler for udveksling af oplysninger mellem støttemodtagere og forvaltningsmyndigheder, attesteringsmyndigheder, revisionsmyndigheder og bemyndigede organer, modellen for det uafhængige revisionsorgans beretning og erklæring og beskrivelsen af de funktioner og procedurer, der er fastsat for forvaltningsmyndigheden og i givet fald attesteringsmyndigheden, de tekniske specifikationer for forvaltnings- og kontrolsystemet, modellen for betalingsanmodninger og modellen for regnskaberne bør vedtages i overensstemmelse med undersøgelsesproceduren som fastsat i artikel 5 i forordning (EU) nr. 182/2011.
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For visse gennemførelsesretsakter, som skal vedtages efter undersøgelsesproceduren i artikel 5 i forordning (EU) nr. 182/2011, er den eventuelle indvirkning og de eventuelle konsekvenser af så stor betydning for medlemsstaterne, at en undtagelse fra den generelle regel er begrundet. Kommissionen bør derfor ikke vedtage udkastet til gennemførelsesretsakt, hvis ikke udvalget afgiver nogen udtalelse. Disse gennemførelsesretsakter vedrører fastsættelse af metoderne til at indberette oplysninger om bistand til klimaforandringsmål, fastsættelse af metoderne til opstilling af milepæle og mål for præstationsrammerne, fastlæggelse af standardvilkår og –betingelser i forbindelse med finansielle instrumenter, fastsættelse af de nærmere bestemmelser for overførsel og forvaltning af programbidrag med hensyn til visse finansielle instrumenter; vedtagelse af en model for finansieringsaftalen vedrørende de finansielle instrumenter for fælles garanti uden loft og securitisation til fordel for SMV'er,, fastsættelse af den model, der skal bruges til rapportering til Kommissionen vedrørende finansielle instrumenter, fastsættelse af den nomenklatur, på baggrund af hvilken interventionskategorierne kan defineres vedrørende prioritetsakserne i de operationelle programmer, fastsættelse af de tekniske karakteristika ved informations- og kommunikationsforanstaltninger vedrørende operationen og en vejledning i gengivelse af logoet og definition af standardfarverne; fastsættelse af de tekniske specifikationer for elektronisk registrering og lagring i forbindelse med forvaltnings- og kontrolsystemer. Artikel 5, stk. 4, tredje afsnit, i forordning (EU) nr. 182/2011 bør derfor finde anvendelse på disse gennemførelsesretsakter.
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Eftersom nærværende forordning erstatter forordning (EF) nr. 1083/2006, bør den forordning derfor ophæves. Nærværende forordning bør dog ikke være til hinder for hverken videreførelse eller ændring af bistand, som Kommissionen har godkendt på grundlag af forordning (EF) nr. 1083/2006 eller anden lovgivning, der gælder for denne bistand pr. 31. december 2013. Ansøgninger, der er indgivet eller godkendt i henhold til Rådets forordning (EF) nr. 1083/2006, bør derfor fortsat være gyldige. Uanset artikel 59, stk. 1, litra b), i forordning (EF) nr. 1083/2006 bør der også fastsættes særlige overgangsbestemmelser for, hvornår en forvaltningsmyndighed kan fortsætte med at varetage attesteringsmyndighedens funktioner for så vidt angår operationelle programmer, der gennemføres i henhold til den tidligere retlige ramme, og med henblik på Kommissionens vurdering i overensstemmelse med artikel 73, stk. 3, i forordning (EF) nr. 1083/2006, når artikel 123, stk. 5, i nærværende forordning anvendes, og når det drejer sig om proceduren for godkendelse af store projekter i henhold til artikel 102, stk. 1, litra a), i nærværende forordning.
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Målet for denne forordning, nemlig at styrke den økonomiske, sociale og territoriale samhørighed, kan ikke i tilstrækkelig grad opfyldes af medlemsstaterne på grund af de store forskelle mellem de forskellige regioners udviklingsniveauer og situationen for de mindst begunstigede regioner såvel som medlemsstaternes og regionernes begrænsede finansielle midler, men kan bedre nås på EU-plan; Unionen kan derfor vedtage foranstaltninger i overensstemmelse med nærhedsprincippet, jf. artikel 5 i TEU. I overensstemmelse med proportionalitetsprincippet, jf. nævnte artikel, går denne forordning ikke ud over, hvad der er nødvendigt for at nå dette mål.
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For at sikre øjeblikkelig anvendelse af de i denne forordning fastsatte foranstaltninger, bør denne forordning træde i kraft dagen efter offentliggørelsen i 
Den Europæiske Unions Tidende
 —
VEDTAGET DENNE FORORDNING:
FØRSTE DEL
GENSTAND OG DEFINITIONER
Artikel 1
Genstand
Ved denne forordning fastsættes fælles bestemmelser for Den Europæiske Fond for Regionaludvikling (EFRU), Den Europæiske Socialfond (ESF), Samhørighedsfonden, Den Europæiske Landbrugsfond for Udvikling af Landdistrikterne (ELFUL) og Den Europæiske Hav- og Fiskerifond (EHFF), som fungerer under en fælles ramme ("de europæiske struktur- og investeringsfonde" eller "ESI-fondene"). Desuden fastlægges de nødvendige bestemmelser for at sikre ESI-fondenes effektivitet og samordningen mellem fondene indbyrdes og med andre EU-instrumenter. De fælles bestemmelser for ESI-fondene er fastsat i anden del.
Tredje del fastsætter generelle bestemmelser for EFRU og ESF (herefter "strukturfondene") og Samhørighedsfonden for så vidt angår strukturfondenes og Samhørighedsfondens (herefter "fondene") opgaver, prioriterede mål og organisation, kriterierne, som medlemsstaterne og regionerne skal opfylde for at være berettiget til at modtage støtte fra fondene, samt de disponible finansielle midler og kriterierne for deres fordeling.
Fjerde del fastsætter generelle bestemmelser for fondene og EHFF for så vidt angår forvaltning og kontrol, finansiel forvaltning, regnskaber, og finansielle korrektioner.
Bestemmelserne i nærværende forordning finder anvendelse, uden at det berører bestemmelserne i Europa-Parlamentets og Rådets forordning (EU) nr. 1306/2013 
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 eller de særlige bestemmelser i følgende forordninger (de fondsspecifikke forordninger) i overensstemmelse med femte afsnit i denne artikel:
1)
forordning (EU) nr. 1301/2013 (EFRU-forordningen)
2)
forordning (EU) nr. 1304/2013(ESF-forordningen)
3)
forordning (EU) nr. 1300/2013(samhørighedsfondsforordningen)
4)
forordning (EU) nr. 1299/2013 (ETS-forordningen)
5)
forordning (EU) nr. 1305/2013 (ELFUL-forordningen), samt
6)
en fremtidig EU-retsakt, der fastlægger betingelserne for finansiel støtte til hav- og fiskeripolitik i programmeringsperioden 2014-2020 (EHFF-forordningen).
Anden del af nærværende forordning finder anvendelse på alle ESI-fonde med mindre den udtrykkeligt giver mulighed for undtagelser. Tredje og fjerde del af denne forordning fastsætter supplerende regler til anden del, som gælder for henholdsvis fondene eller fondene og EHFF, og kan udtrykkeligt give mulighed for undtagelser i de pågældende fondsspecifikke forordninger. De fondsspecifikke forordninger kan fastsætte supplerende regler til anden del i nærværende forordning for ESI-fondene, tredje del i nærværende forordning for fondene og til fjerde del i nærværende forordning for fondene og EHFF. De supplerende regler i de fondsspecifikke forordninger må ikke være i modstrid med anden, tredje eller fjerde del i nærværende forordning. I tilfælde af tvivl om, hvilke bestemmelser, der skal anvendes, har anden del i denne forordning forrang i forhold til de fondsspecifikke regler, og anden, tredje og fjerde del i denne forordning forrang i forhold til de fondsspecifikke forordninger.
Artikel 2
Definitioner
I denne forordning forstås ved:
1)
"EU-strategien for intelligent, bæredygtig og inklusiv vækst": målene og de fælles målsætninger, der skal være retningsgivende for medlemsstaternes indsats, som fastsat i konklusionerne fra Det Europæiske Råd vedtaget den 17. juni 2010 i bilag I (ny europæisk strategi for beskæftigelse og vækst – Unionens overordnede mål), Rådets henstilling af 13. juli 2010 
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 og Rådets afgørelse 2010/707/EU 
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 samt eventuelle reviderede udgaver af sådanne mål og fælles målsætninger
2)
"strategisk politisk ramme": et dokument eller et sæt dokumenter udarbejdet på nationalt eller regionalt niveau, som fastsætter et begrænset antal sammenhængende prioriteter, der er fastlagt på baggrund af dokumentation, og en tidsramme for gennemførelse af disse prioriteter, og som kan omfatte en overvågningsmekanisme
3)
"strategi for intelligent specialisering": de nationale eller regionale innovationsstrategier, der opstiller prioriteter for at opbygge en konkurrencemæssig fordel ved at udvikle og matche egne styrker inden for forskning og innovation med erhvervslivets behov for at udnytte nye muligheder og markedsudviklinger på en sammenhængende måde og samtidig undgå overlapning og opsplitning af indsatsen, en strategi for intelligent specialisering kan tage form af eller være inkluderet i de nationale eller regionale strategiske politikrammer for forskning og innovation
4)
"fondsspecifikke regler": de bestemmelser, der er fastsat i, eller som fastsættes på grundlag af tredje eller fjerde del i nærværende forordning, eller en forordning om en eller flere af ESI-fondene, der er omhandlet eller anført i artikel 1, stk. 4
5)
"programmering": tilrettelæggelsen, beslutningstagningen og fordelingen af de finansielle midler i flere faser med inddragelse af partnere i henhold til artikel 5 for over en flerårig periode at gennemføre en fælles indsats fra Unionen og medlemsstaterne for at realisere målsætningerne for EU-strategien for intelligent, bæredygtig og inklusiv vækst
6)
"program": et "operationelt program" som omhandlet i tredje eller fjerde del i nærværende forordning og i EHFF-forordningen og et "program for udvikling af landdistrikterne" som omhandlet i ELFUL-forordningen
7)
"programområde" et geografisk område dækket af et specifikt program, eller i tilfælde af et program, som dækker mere end én regionskategori, det geografiske område der svarer til hver enkelt regionskategori
8)
"prioritet" i denne forordnings anden og fjerde del: en "prioritetsakse" som omhandlet i tredje del i nærværende forordning, for så vidt angår EFRU, ESF og Samhørighedsfonden, og en "EU-prioritet" som omhandlet i EHFF-forordningen og i ELFUL-forordningen
9)
"operation": et projekt, en kontrakt, en aktion eller en gruppe projekter, som er udvalgt af forvaltningsmyndighederne for de pågældende programmer eller under deres ansvar, og som bidrager til at nå målene for en prioritet eller prioriteter; i forbindelse med finansielle instrumenter består en operation af de finansielle bidrag fra et program til det finansielle instrument og af den efterfølgende finansielle støtte, der ydes via disse finansielle instrumenter
10)
"støttemodtager": et offentligt eller privat organ og, alene med henblik på ELFUL-forordningen og EHFF-forordningen, en fysisk person, der har ansvaret for at iværksætte eller både iværksætte og gennemføre operationer; i forbindelse med statsstøtteordninger, som defineret i nr. 13) i denne artikel, det organ, der modtager støtten; og i forbindelse med finansielle instrumenter i henhold til afsnit IV i nærværende forordnings anden del, det organ, der gennemfører det finansielle instrument, eller holdingfonden, alt efter omstændighederne
11)
"finansielle instrumenter": finansielle instrumenter som defineret i finansforordningen, medmindre andet er fastsat i nærværende forordning
12)
"endelig modtager": en juridisk eller fysisk person, der modtager finansiel støtte fra et finansielt instrument
13)
"statsstøtte": støtte, der falder ind under artikel 107, stk. 1, i TEUF og som med henblik på denne forordning ligeledes anses for at omfatte de minimis-støtte som omhandlet i Kommissionens forordning (EF) nr. 1998/2006 
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, Kommissionens forordning (EF) nr. 1535/2007 
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 og Kommissionens forordning (EF) nr. 875/2007 
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14)
"fuldført operation": en operation, der er fysisk fuldført eller fuldt ud gennemført, og for hvilken alle betalinger er blevet foretaget af støttemodtagerne, og det modsvarende offentlige bidrag er blevet betalt til støttemodtagerne
15)
"offentlige udgifter": ethvert offentligt bidrag til finansiering af operationer, som hidrører fra nationale, regionale eller lokale offentlige myndigheders budget, EU-budgettet i forbindelse med ESI-fondene, offentligretlige organers budget eller sammenslutninger af offentlige myndigheders eller offentligretlige organers budget og kan, med henblik på at fastsætte medfinansieringssatsen for ESF-programmer eller prioriteter, omfatte finansieringsmidler, som arbejdsgivere og arbejdstagere har fremskaffet i fællesskab
16)
"offentligretligt organ": et offentligretligt organ som omhandlet i artikel 1, nr. 9, i Europa-Parlamentets og Rådets direktiv 2004/18/EF 
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 og enhver europæisk gruppe for territorialt samarbejde (EGTS), der er oprettet i henhold til Europa-Parlamentets og Rådets forordning (EF) nr. 1082/2006 
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, uanset om EGTS'en betragtes som et offentligretligt organ eller et privatretligt organ i henhold til de relevante nationale gennemførelsesbestemmelser
17)
"dokument": et papirdokument eller et elektronisk medium med oplysninger, som er relevante i forbindelse med denne forordning
18)
"bemyndiget organ": ethvert offentligt eller privat organ, der handler under en forvaltnings- eller attesteringsmyndigheds ansvar eller udfører opgaver på dennes vegne i forhold til støttemodtagere, der gennemfører operationer
19)
"lokaludviklingsstrategi styret af lokalsamfundet": et sammenhængende sæt operationer, hvis formål er at opfylde lokale mål og behov, og som bidrager til at realisere EU-strategien for intelligent, bæredygtig og inklusiv vækst, og som udformes og gennemføres af en lokal aktionsgruppe
20)
"partnerskabsaftale": et dokument, som en medlemsstat har udarbejdet med deltagelse af partnere i tråd med metoden med flerniveaustyring, og som beskriver medlemsstatens strategi, prioriteringer og ordninger for anvendelsen af ESI-fondene, for på en effektiv måde at forfølge EU-strategien for intelligent, bæredygtig og inklusiv vækst, og som er godkendt af Kommissionen efter vurdering og dialog med den pågældende medlemsstat
21)
"regionskategori": opdeling af regioner i kategorierne "mindre udviklede regioner", "overgangsregioner" og "mere udviklede regioner", jf. artikel 90, stk. 2
22)
"betalingsanmodning": en betalingsansøgning eller udgiftserklæring, der forelægges af medlemsstaten for Kommissionen
23)
"EIB": Den Europæiske Investeringsbank, Den Europæiske Investeringsfond eller datterselskaber etableret af Den Europæiske Investeringsbank
24)
"offentlig-private partnerskaber" (OPP): former for samarbejde mellem offentlige organer og den private sektor, der sigter mod at forbedre gennemførelsen af investeringer i infrastrukturprojekter eller andre typer operationer, der leverer offentlige tjenester gennem risikodeling, sammenlægning af ekspertise fra den private sektor eller supplerende kapitalkilder.
25)
"OPP-operation": en operation, som gennemføres eller planlægges gennemført under en OPP-struktur.
26)
"spærret konto": en bankkonto, der er omfattet af en skriftlig aftale mellem forvaltningsmyndigheden eller et bemyndiget organ og det organ, der gennemfører et finansielt instrument, eller, når der er tale om en OPP-operation, en skriftlig aftale mellem et offentligt organ, der er støttemodtager, og den private partner, der er godkendt af forvaltningsmyndigheden eller et bemyndiget organ, og som er oprettet specielt til opbevaring af de midler, der skal udbetales efter støtteberettigelsesperioden, udelukkende til de formål, der er nævnt i artikel 42, stk. 1, litra c), artikel 42, stk. 2 og 3 samt artikel 64, eller en bankkonto, der oprettes på vilkår, som giver tilsvarende garantier for udbetalinger fra fondene
27)
"holdingfond": en fond, der oprettes med det formål at yde støtte fra et eller flere programmer til flere finansielle instrumenter. Når finansielle instrumenter gennemføres gennem en holdingfond, betragtes det organ, der gennemfører holdingfonden, som værende den eneste støttemodtager som omhandlet i nr. 10
28)
"SMV": mikrovirksomheder, små eller mellemstore virksomheder, som defineret i Kommissionens henstilling 2003/361/EF 
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29)
"regnskabsår": for så vidt angår tredje og fjerde del, perioden fra den 1. juli til den 30. juni, undtagen for programmeringsperiodens første regnskabsår, hvor perioden regnes fra begyndelsesdatoen for udgifternes støtteberettigelse til den 30. juni 2015. Det sidste regnskabsår er perioden 1. juli 2023 til 30. juni 2024
30)
"finansår": for så vidt angår tredje og fjerde del, perioden fra den 1. januar til den 31. december
31)
"makroregional strategi": en integreret ramme godkendt af Det Europæiske Råd, der kan støttes af ESI-fondene, med henblik på at imødegå fælles udfordringer i et defineret geografisk område, der vedrører medlemsstater og tredjelande beliggende i det samme geografiske område, som derved kan drage fordel af et styrket samarbejde med henblik på opnåelse af økonomisk, social og territorial samhørighed
32)
“havområdestrategi”: en struktureret samarbejdsramme for et givet geografisk område, der er udviklet af EU-institutionerne, medlemsstaterne, deres regioner og i givet fald tredjelande, som havområdet deles med; en havområdestrategi tager hensyn til de geografiske, klimatiske, økonomiske og politiske særegenheder ved havområdet
33)
"gældende forhåndsbetingelser": en konkret og præcist foruddefineret kritisk faktor, der er en forudsætning for og har direkte og reel forbindelse til og umiddelbar indvirkning på en effektiv og virkningsfuld gennemførelse af et specifikt mål for en investeringsprioritet eller en EU-prioritet
34)
"specifikt mål": det resultat, som en investeringsprioritet eller en EU-prioritet bidrager til i en specifik national eller regional sammenhæng gennem aktioner og foranstaltninger, der iværksættes inden for en sådan prioritet
35)
"relevante landespecifikke henstillinger vedtaget i henhold til artikel 121, stk. 2 i TEUF" og "relevante rådshenstillinger vedtaget i henhold til artikel 148, stk. 4, i TEUF": henstillinger vedrørende strukturelle udfordringer, som det er hensigtsmæssigt at imødegå med flerårige investeringer, der henhører direkte under ESI-fondenes anvendelsesområde som fastsat i de fondsspecifikke forordninger
36)
"uregelmæssighed": enhver overtrædelse af EU-retten eller national lovgivning vedrørende dens anvendelse, som kan tilskrives en økonomisk aktørs handling eller undladelse i forbindelse med gennemførelsen af ESI-fondene, der skader eller vil kunne skade EU-budgettet ved afholdelse af en uretmæssig udgift over EU-budgettet.
37)
"økonomisk aktør": en fysisk eller juridisk person eller anden enhed, der deltager i gennemførelsen af støtte fra ESI-fondene, med undtagelse af en medlemsstat, som udøver sine beføjelser som offentlig myndighed
38)
"systembetinget uregelmæssighed": enhver uregelmæssighed, der kan være af tilbagevendende art, og som med stor sandsynlighed forekommer i tilsvarende operationer som følge af en alvorlig mangel i et forvaltnings- og kontrolsystems effektive funktionsmåde, herunder manglende fastlæggelse af relevante procedurer i overensstemmelse med denne forordning og de fondsspecifikke regler
39)
"alvorlig mangel i et forvaltnings- og kontrolsystems effektive funktionsmåde": med henblik på gennemførelsen af fondene og EHFF under fjerde del, en mangel, som kræver væsentlige forbedringer i systemet, og som udsætter fondene og EHFF for væsentlig risiko for uregelmæssigheder, og hvis eksistens er uforenelig med en revisionserklæring uden forbehold vedrørende forvaltnings- og kontrolsystemets funktionsmåde.
Artikel 3
Beregning af tidsfrister for Kommissionens afgørelser
Når der i henhold til artikel 16, stk. 2 og 3, artikel 29, stk. 3, artikel 30, stk. 2 og 3, artikel 102, stk. 2, artikel 107, stk. 2, og artikel 108, stk. 3, er fastsat en frist for, hvornår Kommissionen skal vedtage eller ændre en afgørelse i form af en gennemførelsesretsakt, omfatter fristen ikke det tidsrum, der begynder dagen efter den dato, hvor Kommissionen sender sine bemærkninger til medlemsstaten, og som varer, indtil medlemsstaten har svaret på bemærkningerne.
ANDEN DEL
FÆLLES PRINCIPPER FOR ESI-FONDENE
AFSNIT I
PRINCIPPER FOR EU-STØTTE TIL ESI-FONDENE
Artikel 4
Generelle principper
1.   ESI-fondene yder gennem flerårige programmer støtte, som supplerer nationale, regionale og lokale interventioner, med henblik på at forfølge EU-strategien for intelligent, bæredygtig og inklusiv vækst samt de fondsspecifikke missioner i henhold til deres traktatfæstede mål, herunder økonomisk, social og territorial samhørighed, under hensyntagen til de relevante Europa 2020 integrerede retningslinjer og de relevante landespecifikke henstillinger vedtaget i overensstemmelse med artikel 121, stk. 2, i TEUF og de relevante rådshenstillinger vedtaget i overensstemmelse med artikel 148, stk. 4, i TEUF, og hvor det måtte være relevant på nationalt plan, det nationale reformprogram.
2.   Kommissionen og medlemsstaterne sørger under hensyntagen til hver medlemsstats særlige forhold for, at støtte fra ESI-fondene er forenelig med Unionens relevante politikker, horisontale principper som omhandlet i artikel 5, 7 og 8 og EU-prioriteter, og at den kompletterer andre af Unionens instrumenter.
3.   Støtte fra ESI-fondene skal gennemføres i tæt samarbejde mellem Kommissionen og medlemsstaterne i overensstemmelse med nærhedsprincippet.
4.   Medlemsstaterne – på det rette territoriale niveau i overensstemmelse med deres institutionelle, retlige og finansielle rammer – og de organer, de har udpeget i dette øjemed, er ansvarlige for forberedelsen og gennemførelsen af programmer og udførelsen af deres opgaver i partnerskab med de relevante partnere, jf. artikel 5, i overensstemmelse med denne forordning og de fondsspecifikke regler.
5.   Bestemmelser om gennemførelsen og anvendelsen af ESI-fondene, og især de finansielle og administrative ressourcer, der er nødvendige for forberedelsen og gennemførelsen af programmer i forbindelse med overvågning, rapportering, evaluering, forvaltning og kontrol, skal respektere proportionalitetsprincippet i forbindelse med omfanget af den tildelte støtte og under hensyntagen til den overordnede målsætning om at mindske den administrative byrde for organer, der er involveret i forvaltning af og kontrol med programmerne.
6.   Kommissionen og medlemsstaterne sørger i overensstemmelse med deres respektive ansvar for samordning mellem ESI-fondene og mellem ESI-fondene og andre relevante EU-politikker, -strategier og -instrumenter, herunder dem, der vedrører Unionens optræden udadtil.
7.   Den del af EU-budgettet, der er afsat til ESI-fondene, gennemføres inden for rammerne af delt forvaltning mellem medlemsstaterne og Kommissionen i henhold til artikel 59 i finansforordningen, dog ikke hvad angår den støtte, der overføres fra Samhørighedsfonden til CEF, jf. artikel 92, stk. 6, i nærværende forordning, innovative aktioner på Kommissionens initiativ i henhold til artikel 8 i EFRU-forordningen, teknisk bistand på Kommissionens initiativ samt støtte til direkte forvaltning under EHFF-forordningen.
8.   Kommissionen og medlemsstaterne respekterer princippet om forsvarlig økonomisk forvaltning, jf. finansforordningens artikel 30.
9.   Kommissionen og medlemsstaterne sikrer en effektiv udnyttelse af ESI-fondene under forberedelse og gennemførelse i relation til overvågning, evaluering og rapportering.
10.   Kommissionen og medlemsstaterne varetager deres respektive funktioner i forbindelse med ESI-fondene med henblik på at nedbringe den administrative byrde for støttemodtagerne.
Artikel 5
Partnerskab og flerniveaustyring
1.   For partnerskabsaftalen og hvert program tilrettelægger hver medlemsstat i overensstemmelse med dens institutionelle og retlige rammer et partnerskab med de kompetente regionale og lokale myndigheder. Partnerskabet skal endvidere omfatte følgende partnere:
a)
de kompetente bymyndigheder og andre offentlige myndigheder
b)
arbejdsmarkedets parter og
c)
relevante organer, der repræsenterer civilsamfundet, herunder miljøpartnere, ikke-statslige organisationer og organer, som er ansvarlige for at fremme social inklusion, ligestilling mellem kønnene og ikke-forskelsbehandling.
2.   I overensstemmelse med metoden med flerniveaustyring inddrages de i stk. 1 anførte partnere af medlemsstaterne i udarbejdelsen af partnerskabsaftaler og statusrapporter under forberedelsen og gennemførelsen af programmerne, herunder gennem deltagelse i overvågningsudvalgene for programmerne i overensstemmelse med artikel 48.
3.   Kommissionen tillægges beføjelse til at vedtage en delegeret retsakt i overensstemmelse med artikel 149 om en europæisk adfærdskodeks for partnerskaber (adfærdskodeksen) for at støtte og hjælpe medlemsstaterne med tilrettelæggelsen af partnerskaber i overensstemmelse med nærværende artikel, stk. 1 og 2. I adfærdskodeksen fastlægges rammen, hvorunder medlemsstaterne i overensstemmelse med deres institutionelle og retlige rammer samt deres nationale og regionale kompetencer skal varetage gennemførelsen af partnerskaber. Adfærdskodeksen skal med fuld respekt for nærheds- og proportionalitetsprincippet indeholde følgende elementer:
a)
de vigtigste principper vedrørende gennemsigtige procedurer, som skal følges ved identifikation af de relevante partnere, herunder, hvor det er relevant, deres paraplyorganisationer, for at hjælpe medlemsstaterne med at udpege de mest repræsentative relevante partnere i overensstemmelse med deres institutionelle og retlige rammer
b)
de vigtigste principper og god praksis vedrørende deltagelse af de forskellige kategorier af relevante partnere som fastsat i stk. 1 i forbindelse med udarbejdelsen af partnerskabsaftalen og -programmerne, de oplysninger om deres deltagelse, som skal indgives, samt på de forskellige gennemførelsestrin
c)
god praksis vedrørende formulering af reglerne for medlemskab og interne procedurer i overvågningsudvalg, der skal fastlægges af medlemsstaterne eller programmernes overvågningsudvalg, alt efter hvad der er relevant, i overensstemmelse med de relevante bestemmelser i denne forordning og de fondsspecifikke regler
d)
de vigtigste målsætninger og god praksis, i tilfælde hvor forvaltningsmyndigheden inddrager de relevante partnere i forberedelsen af indkaldelser af forslag, og navnlig god praksis med henblik på at undgå eventuelle interessekonflikter, i tilfælde, hvor der er en mulighed for, at relevante partnere også er potentielle støttemodtagere, og inddragelse af de relevante partnere i udarbejdelsen af statusrapporter og i forbindelse med overvågning og evaluering af programmer i overensstemmelse med de relevante bestemmelser i denne forordning og de fondsspecifikke regler
e)
en indikation af de områder og temaer og god praksis vedrørende hvordan de kompetente myndigheder i medlemsstaterne kan udnytte ESI-fondene, herunder teknisk assistance, til at styrke de relevante partneres institutionelle kapacitet i overensstemmelse med de relevante bestemmelser i denne forordning og de fondsspecifikke regler
f)
Kommissionens rolle i formidlingen af god praksis
g)
de vigtigste principper og god praksis, der er velegnet til at lette medlemsstaternes vurdering af gennemførelsen af partnerskabet og dets merværdi.
Bestemmelserne i adfærdskodeksen må ikke på nogen måde være i strid med de relevante bestemmelser i denne forordning eller i de fondsspecifikke regler.
4.   Kommissionen giver senest den 18. april 2014 samtidigt Europa-Parlamentet og Rådet meddelelse om den i stk. 3 i denne artikel omhandlede delegerede retsakt. Den delegerede retsakt må ikke fastsætte en anvendelsesdato som ligger forud for datoen for dens vedtagelse.
5.   En overtrædelse af enhver forpligtelse, der er pålagt medlemsstaterne, enten ved denne artikel eller ved den delegerede retsakt vedtaget i henhold til nærværende artikels stk. 3, udgør ikke en uregelmæssighed, som resulterer i en finansiel korrektion i medfør af artikel 85.
6.   For hver ESI-fond hører Kommissionen mindst en gang om året de organisationer, som repræsenterer partnerne på EU-plan, om gennemførelsen af støtten fra ESI-fondene og aflægger efterfølgende rapport om resultaterne til Europa-Parlamentet og Rådet.
Artikel 6
Overensstemmelse med EU-retten og national ret
Operationer, der støttes af ESI-fondene, skal være i overensstemmelse med gældende EU-ret og national lovgivning vedrørende anvendelsen heraf ("gældende ret").
Artikel 7
Fremme af ligestilling mellem mænd og kvinder og ikke-forskelsbehandling
Medlemsstaterne og Kommissionen sikrer, at ligestilling mellem mænd og kvinder og integrering af kønsaspektet tages i betragtning og fremmes i forbindelse med forberedelsen og gennemførelsen af programmer, herunder i relation til overvågning, rapportering og evaluering.
Medlemsstaterne og Kommissionen tager passende skridt til at forhindre enhver forskelsbehandling på grund af køn, race eller etnisk oprindelse, religion eller tro, handicap, alder eller seksuel orientering under forberedelsen og gennemførelsen af programmerne. Der skal under forberedelsen og gennemførelsen af programmerne navnlig tages hensyn til handicappede personers adgang.
Artikel 8
Bæredygtig udvikling
ESI-fondenes mål skal søges virkeliggjort i overensstemmelse med princippet om bæredygtig udvikling og med Unionens fremme af målet om bevarelse, beskyttelse og forbedring af miljøkvaliteten som fastsat i artikel 11 og artikel 191, stk. 1, i TEUF under hensyntagen til princippet om, at forureneren betaler.
Medlemsstaterne og Kommissionen sikrer, at miljøbeskyttelseskrav, ressourceeffektivitet, modvirkning af og tilpasning til klimaforandringer, biodiversitet, modstandsdygtighed over for katastrofer og risikoforebyggelse og –styring fremmes under udarbejdelsen og gennemførelsen af partnerskabsaftalerne og programmerne. Medlemsstaterne fremlægger oplysninger til understøttelse af målsætningerne vedrørende klimaforandringer ved anvendelse af den metodologi, der bygger på de interventionskategorier, fokusområder eller foranstaltninger, der er relevante for hver af ESI-fondene. Denne metodologi består i at tildele en specifik vægtning til støtten under ESI-fondene på et niveau, der afspejler, i hvilket omfang en sådan støtte yder et bidrag til klimaforandringsmål. Den specifikke vægtning, der tildeles, skal differentieres på grundlag af, om støtten yder et betydeligt eller et moderat bidrag til klimamålsætningerne. Såfremt støtten ikke bidrager til disse mål, eller bidraget er ubetydeligt, tildeles der en vægtning på nul. For så vidt angår EFRU, ESF og Samhørighedsfonden, forbindes vægtninger med interventionskategorier, der er etableret i overensstemmelse med den af Kommissionen vedtagne nomenklatur. For så vidt angår ELFUL, forbindes vægtningerne med fokusområder, der er fastsat i ELFUL-forordningen, og for så vidt angår EHFF med foranstaltningerne i EHFF-forordningen.
Kommissionen fastsætter ensartede betingelser for hver enkelt ESI-fond for anvendelsen af den i andet afsnit omhandlede metodologi ved hjælp af en gennemførelsesretsakt. Denne gennemførelsesretsakt vedtages efter undersøgelsesproceduren i artikel 150, stk. 3.
AFSNIT II
STRATEGISK TILGANG
KAPITEL I
Tematiske mål for ESI-fondene og den fælles strategiske ramme
Artikel 9
Tematiske mål
Hver enkelt ESI-fond støtter, for at bidrage til EU-strategien for intelligent, bæredygtig og inklusiv vækst samt de fondsspecifikke missioner i henhold til deres traktatfæstede mål, herunder økonomisk, social og territorial samhørighed, følgende tematiske mål:
1)
styrkelse af forskning, teknologisk udvikling og innovation
2)
bedre adgang til og brug og kvalitet af ikt
3)
styrkelse af de SMV'ers, landbrugssektorens (for ELFUL) og fiskeri- og akvakultursektorens (for EHFF) konkurrenceevne
4)
støtte til overgangen til en lavemissionsøkonomi i alle sektorer
5)
fremme af tilpasning til klimaforandringer og risikoforebyggelse og -styring
6)
bevarelse og beskyttelse af miljøet og fremme af ressourceeffektivitet
7)
fremme af bæredygtig transport og afskaffelse af flaskehalsproblemer i vigtige netinfrastrukturer
8)
fremme af bæredygtig beskæftigelse af høj kvalitet og støtte til arbejdskraftens mobilitet
9)
fremme af social inklusion, bekæmpelse af fattigdom og enhver forskelsbehandling
10)
investeringer i uddannelse og erhvervsuddannelse med henblik på færdigheder og livslang læring
11)
styrkelse af institutionel kapacitet for offentlige myndigheder og interesseparter og effektiv offentlig forvaltning.
De tematiske mål omsættes til prioriteter, der er specifikke for hver enkelt ESI-fond og fastsættes i de fondsspecifikke regler.
Artikel 10
Den fælles strategiske ramme
1.   Med henblik på at fremme en harmonisk, afbalanceret og bæredygtig udvikling af Unionen fastlægges hermed en fælles strategisk ramme, jf. bilag I. Den fælles strategiske ramme fastlægger strategiske vejledende principper for at lette programmeringsprocessen og den sektorielle og territoriale samordning af EU-interventionerne under ESI-fondene og med andre relevante EU-politikker og -instrumenter, som er i tråd med målene og målsætningerne for EU-strategien for intelligent, bæredygtig og inklusiv vækst, under hensyntagen til de vigtigste territoriale udfordringer for forskellige typer af territorier.
2.   De strategiske vejledende principper som fastsat i den fælles strategiske ramme fastlægges i tråd med målsætningen og anvendelsesområdet for støtte fra hver enkelt ESI-fond samt i overensstemmelse med reglerne for funktionen af hver enkelt ESI-fond som defineret i denne forordning og de fondsspecifikke regler. Den fælles strategiske ramme må ikke pålægge medlemsstaterne yderligere forpligtelser end dem, som er fastlagt inden for rammerne af de relevante sektorspecifikke EU-politikker.
3.   Den fælles strategiske ramme skal gøre det lettere at udarbejde partnerskabsaftaler og -programmer i overensstemmelse med proportionalitets- og nærhedsprincippet og under hensyntagen til nationale og regionale kompetencer med henblik på at fastsætte specifikke og passende politiske og koordineringsmæssige foranstaltninger.
Artikel 11
Indhold
Den fælles strategiske ramme fastsætter:
a)
mekanismer til sikring af ESI-fondenes bidrag til EU-strategien for intelligent, bæredygtig og inklusive vækst og sammenhæng og konsekvens i programmeringen af ESI-fondene i forbindelse med de relevante landespecifikke henstillinger vedtaget i overensstemmelse med artikel 121, stk. 2, i TEUF og de relevante rådshenstillinger vedtaget i overensstemmelse med artikel 148, stk. 4, i TEUF, og hvor det er relevant på nationalt plan, med de nationale reformprogrammer
b)
ordninger til fremme af integreret anvendelse af ESI-fondene
c)
ordninger til samordning mellem ESI-fondene og andre relevante EU-politikker og -instrumenter, herunder eksterne samarbejdsinstrumenter
d)
horisontale principper som omhandlet i artikel 5, 7 og 8, og tværgående politiske mål for gennemførelsen af ESI-fondene
e)
ordningerne med henblik på at håndtere de vigtigste territoriale udfordringer for byområder, landdistrikter, kystområder og fiskeriområder, regionernes demografiske udfordringer eller specifikke behov i geografiske områder, der lider af alvorlige naturbetingede eller demografiske ulemper af permanent art som defineret i artikel 174 i TEUF, og de særlige udfordringer i regionerne i den yderste periferi som omhandlet i artikel 349 i TEUF
f)
prioriterede områder for samarbejdsaktiviteter under ESI-fondene, under hensyntagen til eventuelle makroregionale strategier og havområdestrategier.
Artikel 12
Revision
Når der sker store ændringer i den sociale og økonomiske situation i Unionen eller der foretages ændringer i EU-strategien for intelligent, bæredygtig og inklusiv vækst, kan Kommissionen fremlægge et forslag til revision af den fælles strategiske ramme, eller Europa-Parlamentet eller Rådet kan i overensstemmelse med henholdsvis artikel 225 eller 241 i TEUF anmode Kommissionen om at fremlægge et sådant forslag.
Kommissionen tillægges beføjelse til at vedtage delegerede retsakter i overensstemmelse med artikel 149 for at supplere eller ændre afsnit 4 og 7 i bilag I, hvor det er nødvendigt for at tage hensyn til ændringer i EU-politikker eller -instrumenter, jf. afsnit 4, eller ændringer i samarbejdsaktiviteterne, jf. afsnit 7, eller tage hensyn til indførelsen af nye EU-politikker, -instrumenter eller samarbejdsaktiviteter.
Artikel 13
Vejledning til støttemodtagere
1.   Kommissionen skal udarbejde en vejledning om, hvordan man effektivt kan få adgang til og bruge ESI-fondene, og om hvordan komplementaritet med andre instrumenter i relevante EU-politikker kan udnyttes.
2.   Denne vejledning skal udarbejdes senest den 30. juni 2014 og skal for hvert tematisk mål give et overblik over de tilgængelige, relevante instrumenter på EU-plan med detaljerede informationskilder, eksempler på god praksis for at kombinere tilgængelige finansieringsinstrumenter inden for og på tværs af politikområder, beskrivelse af relevante myndigheder og institutioner, der er involveret i forvaltningen af hvert instrument, en tjekliste til potentielle støttemodtagere for at hjælpe dem med at identificere de mest passende finansieringskilder.
3.   Vejledningen offentliggøres på Kommissionens relevante generaldirektoraters websider. Kommissionen og forvaltningsmyndigheder, der handler i overensstemmelse med de fondsspecifikke regler og i samarbejde med Regionaludvalget, sikrer at vejledningen formidles til potentielle støttemodtagere.
KAPITEL II
Partnerskabsaftale
Artikel 14
Udarbejdelse af partnerskabsaftalen
1.   Hver medlemsstat udarbejder en partnerskabsaftale for perioden fra den 1. januar 2014 til den 31. december 2020.
2.   Partnerskabsaftalen udarbejdes af medlemsstaterne i samarbejde med de partnere, der er nævnt i artikel 5. Partnerskabsaftalen udarbejdes i dialog med Kommissionen. Medlemsstaterne udarbejder partnerskabsaftalen på grundlag af procedurer, der er gennemskuelige for offentligheden og i overensstemmelse med deres institutionelle og retlige rammer.
3.   Partnerskabsaftalen dækker al støtte fra ESI-fondene i den pågældende medlemsstat.
4.   Hver medlemsstat forelægger Kommissionen sin partnerskabsaftale senest den 22. april 2014
5.   Træder en eller flere af de fondsspecifikke forordninger ikke i kraft eller forventes ikke at træde i kraft senest den 22. februar 2014 vil partnerskabsaftalen, der er forelagt af en medlemsstat, som omhandlet i stk. 4, ikke være forpligtet til at indeholde de elementer, der er omhandlet i artikel 15, stk. 1, litra a), nr. ii), iii), iv) og vi), for så vidt angår den ESI-fond, der er ramt af en sådan forsinkelse eller forventet forsinkelse af den fondsspecifikke forordnings ikrafttræden.
Artikel 15
Partnerskabsaftalens indhold
1.   I partnerskabsaftalen angives følgende:
a)
ordninger, der skal sikre overensstemmelse med EU-strategien for intelligent, bæredygtig og inklusiv vækst samt de fondsspecifikke missioner i henhold til deres traktatfæstede mål, herunder økonomisk, social og territorial inklusion, herunder:
i)
en analyse af skævheder, udviklingsbehov og vækstpotentiale med henvisning til de tematiske mål og de territoriale udfordringer og under hensyntagen til det nationale reformprogram, hvis det er relevant, og relevante landespecifikke henstillinger vedtaget i overensstemmelse med artikel 121, stk. 2, i TEUF og relevante rådshenstillinger vedtaget i overensstemmelse med artikel 148, stk. 4, i TEUF
ii)
et sammendrag af forhåndsevalueringerne af programmerne eller de vigtigste resultater af forhåndsevalueringerne af partnerskabsaftalen, hvis sidstnævnte evaluering er gennemført af medlemsstaten på eget initiativ
iii)
udvalgte tematiske mål og for hver af de udvalgte tematiske mål en sammenfatning af de vigtigste forventede resultater for hver ESI-fond
iv)
den vejledende fordeling af EU-støtten pr. tematisk mål på nationalt plan for hver af ESI-fondene samt det samlede vejledende støttebeløb, der afsættes til målsætningerne vedrørende klimaforandringer
v)
anvendelsen af de horisontale principper som omhandlet i artikel 5, 7 og 8 og politiske mål for gennemførelsen af ESI-fondene
vi)
listen over programmer under EFRU, ESF og Samhørighedsfonden, undtagen programmerne under målet om europæisk territorialt samarbejde, og over programmerne under ELFUL og EHFF med de respektive vejledende bevillinger pr. ESI-fond og pr. år
vii)
oplysninger om den tildeling, der vedrører resultatreserven, fordelt på ESI-fonde og, hvor dette er relevant, på regionskategori, og om beløb, der ikke er regnet med, med henblik på at udregne resultatreserven i overensstemmelse med artikel 20
b)
ordninger, der skal sikre en effektiv gennemførelse af ESI-fondene, herunder:
i)
ordninger i tråd med medlemsstaternes institutionelle ramme, der sikrer koordinering mellem ESI-fondene og andre EU-finansieringsinstrumenter og nationale finansieringsinstrumenter samt EIB
ii)
de oplysninger, der er nødvendige for at kunne foretage forhåndsverificering af overholdelsen af reglerne om additionalitet som defineret i tredje del i
iii)
en sammenfatning af vurderingen af opfyldelsen af forhåndsbetingelserne i overensstemmelse med artikel 19 og bilag XI på nationalt plan og de foranstaltninger, der skal træffes, de ansvarlige organer, og tidsplanen for gennemførelsen af disse foranstaltninger, hvis de gældende forhåndsbetingelser ikke er opfyldt
iv)
den metodologi og de mekanismer, der skal sikre konsekvens i funktionen af resultatrammen i overensstemmelse med metoden i artikel 21
v)
en vurdering af, hvorvidt der er behov for at styrke den administrative kapacitet hos de myndigheder, der er involveret i forvaltningen og kontrollen af programmerne og, hvor det er relevant, hos støttemodtagerne samt, hvor det er nødvendigt, en sammenfatning over de foranstaltninger, der skal træffes i denne sammenhæng
vi)
en sammenfatning over de planlagte foranstaltninger i programmerne, herunder en vejledende tidsplan for at opnå en reduktion af den administrative byrde for støttemodtagerne
c)
ordninger for partnerskabsprincippet, jf. artikel 5
d)
en vejledende liste over de i artikel 5 nævnte partnere og en sammenfatning af de foranstaltninger, der er truffet for at inddrage dem i overensstemmelse med artikel 5, og af deres rolle i udarbejdelsen af partnerskabsaftalen og statusrapporten, jf. artikel 52.
2.   I partnerskabsaftalen angives ligeledes følgende:
a)
en integreret tilgang til territorial udvikling støttet af ESI-fondene eller en sammenfatning af de integrerede tilgange til territorial udvikling, som bygger på indholdet i programmerne, der fastlægger:
i)
de ordninger, der skal sikre en integreret tilgang til anvendelsen af ESI-fondene til territorial udvikling af specifikke subregionale områder, navnlig ordningerne for anvendelse i forbindelse med artikel 32, 33 og 36, ledsaget af principperne for udpegning af de byområder, hvor integrerede aktioner med sigte på en bæredygtig byudvikling skal gennemføres
ii)
de vigtigste prioriterede samarbejdsområder under ESI-fondene under hensyntagen til, hvor det er relevant, makroregionale strategier og havområdestrategier
iii)
en integreret tilgang, hvor det er relevant, til at imødekomme de specifikke behov i de geografiske områder, der er mest berørte af fattigdom, eller hos målgrupper med størst risiko for forskelsbehandling eller social udstødelse med særligt fokus på marginaliserede befolkningsgrupper, handicappede personer, langtidsledige og unge, der ikke er i beskæftigelse eller under uddannelse
iv)
hvor det er passende, en integreret tilgang med henblik på at håndtere regionernes demografiske udfordringer eller specifikke behov i geografiske områder, der lider af alvorlige naturbetingede eller demografiske ulemper af permanent art som omhandlet i artikel 174 i TEUF
b)
ordninger for at sikre effektiv gennemførelse af ESI-fondene, herunder: en vurdering af de eksisterende systemer til elektronisk dataudveksling og en sammenfatning af de foranstaltninger, der er planlagt for gradvist at muliggøre, at al informationsudveksling mellem støttemodtagere og myndigheder, der har ansvaret for forvaltning og kontrol af programmer, kan foretages udelukkende ved elektronisk dataudveksling.
Artikel 16
Vedtagelse og ændring af partnerskabsaftalen
1.   Kommissionen vurderer sammenhængen mellem partnerskabsaftalen og denne forordning under hensyntagen til det nationale reformprogram, når dette er relevant, og de relevante landespecifikke henstillinger vedtaget i overensstemmelse med artikel 121, stk. 2, i TEUF og de relevante rådshenstillinger vedtaget i overensstemmelse med artikel 148, stk. 4, i TEUF samt forhåndsevalueringerne af programmerne og fremsætter bemærkninger senest tre måneder efter medlemsstatens forelæggelse af sin partnerskabsaftale. Den pågældende medlemsstat forelægger alle nødvendige supplerende oplysninger og ændrer, hvor det er relevant, partnerskabsaftalen.
2.   Kommissionen vedtager en afgørelse ved hjælp af en gennemførelsesretsakt om godkendelse af de dele af partnerskabsaftalen, der er omfattet af artikel 15, stk. 1 og de, der er omfattet af artikel 15, stk. 2, i tilfælde hvor en medlemsstat har anvendt bestemmelserne i artikel 96, stk. 8, for de dele, der kræver en afgørelse vedtaget af Kommissionen i henhold til artikel 96, stk. 10, senest fire måneder efter den dato, hvor medlemsstaten har forelagt sin partnerskabsaftale, forudsat at eventuelle bemærkninger fra Kommissionen er blevet taget behørigt i betragtning. Partnerskabsaftalen træder først i kraft den 1. januar 2014.
3.   Kommissionen udarbejder senest den 31. december 2015 en rapport om resultaterne af forhandlingerne om partnerskabsaftalerne og programmerne, herunder en oversigt over de vigtigste spørgsmål for hver medlemsstat. Denne rapport skal forelægges Europa-Parlamentet, Rådet, Det Europæiske Økonomiske og Sociale Udvalg og Regionsudvalget samtidigt.
4.   Hvis en medlemsstat foreslår en ændring af de dele af partnerskabsaftalen, der er omfattet af Kommissionens afgørelse, som omhandlet i stk. 2, foretager Kommissionen en vurdering i overensstemmelse med stk. 1 og vedtager, hvis det er relevant, en afgørelse ved hjælp af en gennemførelsesretsakt om godkendelse af ændringen, senest tre måneder efter den dato på hvilken forslaget om ændring er fremsat af medlemsstaten.
5.   Hvis en medlemsstat ændrer de dele af partnerskabsaftalen, der ikke er omfattet af Kommissionens afgørelse, som omhandlet i stk. 2, underretter den Kommissionen herom inden for en måned efter datoen for afgørelsen om at foretage ændringen.
Artikel 17
Vedtagelse af den reviderede partnerskabsaftale i tilfælde af forsinkelser i en fondsspecifik forordnings ikrafttræden
1.   Såfremt artikel 14, stk. 5, finder anvendelse, skal hver medlemsstat forelægge Kommissionen en revideret partnerskabsaftale, der omfatter den pågældende ESI-fonds manglende elementer, senest to måneder efter datoen for ikrafttrædelsen af den fondsspecifikke forordning, der var forsinket.
2.   Kommissionen vurderer den reviderede partnerskabsaftale overensstemmelse med denne forordning i overensstemmelse med artikel 16, stk. 1, og vedtager en afgørelse, ved hjælp af gennemførelsesretsakter, om godkendelse af den reviderede partnerskabsaftale i overensstemmelse med artikel 16, stk. 2.
KAPITEL III
Tematisk koncentration, forhåndsbetingelser og resultatgennemgang
Artikel 18
Tematisk koncentration
Medlemsstaterne koncentrerer støtten i overensstemmelse med de fondsspecifikke regler om interventioner, der giver den største merværdi i forhold til EU-strategien for intelligent, bæredygtig og inklusiv vækst under hensyntagen til de vigtigste territoriale udfordringer for de forskellige typer af territorier i overensstemmelse med den fælles strategiske ramme, de udfordringer, der peges på i de nationale reformprogrammer, hvor det er relevant, og de relevante landespecifikke henstillinger i henhold til artikel 121, stk. 2, i TFEU og de relevante rådshenstillinger vedtaget i henhold til artikel 148, stk. 4, i TFEU. Bestemmelser om tematisk koncentration i de fondsspecifikke regler finder ikke anvendelse på teknisk bistand.
Artikel 19
Forhåndsbetingelser
1.   Medlemsstaterne vurderer i overensstemmelse med deres institutionelle og retlige rammer og i forbindelse med forberedelsen af programmerne, og i givet fald partnerskabsaftaler, om forhåndsbetingelserne i de respektive fondsspecifikke regler og de generelle forhåndsbetingelser i bilag XI, del II, finder anvendelse på de specifikke mål, der søges virkeliggjort i prioriteterne for deres programmer, og om de gældende forhåndsbetingelser er overholdt.
Forhåndsbetingelser finder kun anvendelse, i den udstrækning og under forudsætning af at de er i overensstemmelse med definitionen i artikel 2, nr. 33 med hensyn til de specifikke mål i programprioriteterne. Vurderingen af anvendelsen skal – uden at det berører definitionen i artikel 2, nr. 33 – tage hensyn til proportionalitetsprincippet i overensstemmelse med artikel 4, stk. 5, i forbindelse med omfanget af den tildelte støtte, hvor det er relevant. Vurderingen af opfyldelsen begrænses til de kriterier, der er fastsat i de fondsspecifikke regler i bilag XI, del II.
2.   Partnerskabsaftalen skal indeholde en sammenfatning af vurderingen af opfyldelsen af de gældende forhåndsbetingelser på nationalt plan og for de, der ifølge den i stk. 1 omhandlede vurdering ikke er opfyldt på datoen for forelæggelsen af partnerskabsaftalen, af de foranstaltninger, der skal træffes,, de ansvarlige organer og en tidsplan for gennemførelsen sådanne foranstaltninger. Hvert program angiver i hvilke af forhåndsbetingelserne i de relevante fondsspecifikke regler og de generelle forhåndsbetingelser i bilag XI, del II,, der finder anvendelse på det, og hvilke af dem, der ifølge vurderingen i stk. 1, er opfyldt på datoen for forelæggelsen af partnerskabsaftalen og -programmerne. Når de gældende forhåndsbetingelser ikke er opfyldt, skal programmet indeholde en beskrivelse af de foranstaltninger, der skal træffes, de ansvarlige organer og tidsplanen for deres gennemførelse. Medlemsstaterne skal senest den 31. december 2016 opfylde disse forhåndsbetingelser og underrette om opfyldelsen af disse senest i den årlige gennemførelsesrapport i 2017, jf. artikel 50, stk. 3, eller statusrapporten i 2017, jf. artikel 46, stk. 2, litra c).
3.   Kommissionen vurderer konsekvensen i og tilstrækkeligheden af oplysningerne fra medlemsstaterne om anvendelsen af de gældende forhåndsbetingelser i forbindelse med sin vurdering af programmerne og, i givet fald, partnerskabsaftalen.
Kommissionens vurdering af anvendeligheden skal i overensstemmelse med artikel 4, stk. 5, tage hensyn til proportionalitetsprincippet for så vidt angår omfanget af den tildelte støtte, hvor det er relevant. Kommissionens vurdering af opfyldelsen skal begrænses til kriterierne i de fondsspecifikke regler og kriterierne i bilag XI, del II, og skal tage hensyn til nationale og regionale kompetencer til at fastsætte specifikke og passende politiske foranstaltninger, herunder det strategiske indhold.
4.   I tilfælde af uoverensstemmelse mellem Kommissionen og en medlemsstat med hensyn til en forhåndsbetingelses anvendelighed på det specifikke mål for et programs prioriteter eller opfyldelsen af dette, skal Kommissionen både bevise anvendeligheden i overensstemmelse med definitionen i artikel 2, nr. 33) og den manglende opfyldelse.
5.   Kommissionen kan ved vedtagelsen af et program beslutte at suspendere alle eller en del af de mellemliggende betalinger til den relevante prioritet i dette program, indtil de foranstaltninger, der er nævnt i stk. 2, er gennemført på tilfredsstillende vis, hvis dette er nødvendigt for at undgå, at en effektiv opfyldelse af den berørte prioritets specifikke mål påvirkes negativt. Manglende gennemførelse af foranstaltninger for at opfylde en gældende forhåndsbetingelse, der ikke er opfyldt på datoen for forelæggelse af partnerskabsaftalen og de respektive programmer, inden den frist, der er fastsat i stk. 2, kan begrunde en suspension af mellemliggende betalinger fra Kommissionen til de prioriteter i det pågældende program, som er berørt. I begge tilfælde skal det suspenderede beløb være proportionalt under hensyn til de foranstaltninger, der skal træffes, og de fonde, der er i fare.
6.   Stk. 5 finder ikke anvendelse, hvis Kommissionen og medlemsstaten når til enighed om en forhåndsbetingelses ikke-anvendelighed eller om, at en gældende forhåndsbetingelse er blevet opfyldt, som angivet i godkendelsen af programmet og partnerskabsaftalen, eller hvis Kommissionen ikke har forelagt sine bemærkninger senest 60 dage efter forelæggelse af den relevante rapport, som omhandlet i stk. 2.
7.   Kommissionen skal straks ophæve suspensionen af mellemliggende betalinger til en prioritet, når en medlemsstat har gennemført foranstaltninger til opfyldelse af forhåndsbetingelser, der finder anvendelse på det pågældende program, og som ikke var blevet opfyldt på tidspunktet for Kommissionens afgørelse om suspension. Den skal også straks ophæve suspensionen, når den berørte forhåndsbetingelse som følge af en ændring af det program, der vedrører den berørte prioritet, ikke længere finder anvendelse.
8.   Stk. 1-7 gælder ikke for programmer under målet om europæisk territorialt samarbejde.
Artikel 20
Resultatreserve
6 % af de midler, der tildeles til EFRU, ESF og Samhørighedsfonden under målet om investeringer i vækst og beskæftigelse i henhold til artikel 89, stk. 2, litra a), i denne forordning samt til ELFUL og til foranstaltninger der finansieres under delt forvaltning i overensstemmelse med EHFF-forordningen, udgør en resultatreserve, som fastsættes i partnerskabsaftalen og programmerne og tildeles til specifikke prioriteter i overensstemmelse med artikel 22 i nærværende forordning.
Følgende midler tages ikke med i beregningen af resultatreserven:
a)
midler tildelt til ungdomsbeskæftigelsesinitiativet som defineret i det operationelle program, jf. artikel 18, i ESF-forordningen
b)
midler tildelt til teknisk bistand på Kommissionens initiativ
c)
overførsler fra første søjle i den fælles landbrugspolitik til ELFUL i henhold til artikel 7, stk. 2 og artikel 14, stk. 1 i forordning, (EU) nr. 1307/2013
d)
overførsler til ELFUL under anvendelse af artikel 10b, 136 og 136b i Rådets forordning (EF) nr. 73/2009 for så vidt angår kalenderårene 2013 og 2014,
e)
overførsler til CEF fra Samhørighedsfonden i overensstemmelse med artikel 92, stk. 6, i nærværende forordning
f)
midler overført til Fonden for europæisk bistand til de socialt dårligst stillede i overensstemmelse med artikel 92, stk. 7, i nærværende forordning
g)
midler tildelt til nyskabende foranstaltninger med henblik på bæredygtig byudvikling i overensstemmelse med artikel 92, stk. 8, i nærværende forordning.
Artikel 21
Resultatgennemgang
1.   Kommissionen foretager i samarbejde med medlemsstaterne en gennemgang af resultaterne af programmerne i hver medlemsstat i 2019 ("resultatgennemgangen") med henvisning til den resultatramme, der er fastlagt i de respektive programmer. Metoden til fastlæggelse af resultatrammen er fastsat i bilag II.
2.   Ved resultatgennemgangen undersøges realiseringen af programmernes delmål inden for prioriteterne på baggrund af oplysningerne og vurderingerne i de årlige gennemførelsesrapporter, medlemsstaterne forelægger i 2019.
Artikel 22
Anvendelse af resultatrammen
1.   Resultatreserven udgør mellem 5 og 7 % af tildelingen til hver enkelt prioritet inden for et program, med undtagelse af prioriteter dedikeret til teknisk bistand og programmer dedikeret til finansielle instrumenter i overensstemmelse med artikel 39. Det samlede beløb for resultatreserven pr. ESI-fond og regionskategori er 6 %. Beløb svarende til resultatreserven fastsættes i programmerne opdelt efter prioritet og, hvor dette er hensigtsmæssigt, for hver ESI-fond og regionskategori.
2.   På grundlag af resultatgennemgangen vedtager Kommissionen senest to måneder efter modtagelsen af de respektive årlige gennemførelsesrapporter i 2019 en afgørelse i form af en gennemførelsesretsakt med henblik på for hver ESI-fond og hver medlemsstat at fastslå de programmer og prioriteter, for hvilke delmålene er nået med opdeling af disse oplysninger for hver ESI-fond og regionskategori, hvis en prioritet omfatter mere end én ESI-fond eller regionskategori.
3.   Resultatreserven tildeles kun til programmer og prioriteter, for hvilke delmålene er nået. Er delmålene for prioriteterne nået, anses det beløbet, der er afsat som resultatreserve for de pågældende prioriteter, for at være endeligt tildelt på baggrund af Kommissionens afgørelse som nævnt i stk. 2.
4.   Er delmålene for prioriteterne ikke nået, foreslår medlemsstaterne en omfordeling af det tilsvarende resultatreservebeløb til prioriteter, der er fastsat i kommissionsafgørelsen i stk. 2, og andre ændringer af programmet, som skyldes omfordelingen af resultatreserven, ikke senere end tre måneder efter vedtagelsen af den i stk. 2 omhandlede afgørelse.
Kommissionen godkender i overensstemmelse med artikel 30, stk. 3 og 4, ændringen af de pågældende programmer. Hvis en medlemsstat ikke forelægger oplysningerne i overensstemmelse med artikel 50, stk. 5 og 6, tildeles resultatreserven for de pågældende programmer eller prioriteter ikke til disse programmer eller prioriteter.
5.   Medlemsstaternes forslag om omfordeling af resultatreserven skal være forenelig med kravene om tematisk koncentration og de minimumstildelinger, der er fastsat i denne forordning og i de fondsspecifikke regler. Som en undtagelse kan medlemsstaten, hvis delmålene for en eller flere af prioriteterne i forbindelse med kravene om tematisk koncentration eller minimumstildelinger ikke er nået, foreslå en omfordeling af reserven, som ikke overholder ovennævnte krav og minimumstildelinger.
6.   Hvis en resultatgennemgang for en prioritet dokumenterer, at der har været en alvorlig mangel med hensyn til at nå prioritetens delmål, der udelukkende vedrører de finansielle indikatorer og indikatorer for output og centrale trin i gennemførelsen, der er fastsat i resultatrammen, og at manglen skyldes klart identificerede svagheder i gennemførelsen, som Kommissionen tidligere har påpeget i henhold til artikel 50, stk. 8, efter indgående høring af den pågældende medlemsstat, samt at medlemsstaten ikke har truffet de fornødne afhjælpende foranstaltninger til at rette op på disse svagheder, kan Kommissionen tidligst fem måneder efter en sådan meddelelse suspendere en mellemliggende betaling eller en del deraf til en prioritet under et program efter den procedure, der er fastsat i de fondsspecifikke regler.
Kommissionen bringer straks suspensionen af de mellemliggende betalinger til ophør, når medlemsstaten har truffet de nødvendige afhjælpende foranstaltninger. Når de afhjælpende foranstaltninger vedrører overførsel af finansielle tildelinger til andre programmer og prioriteter, for hvilke delmålene er nået, godkender Kommissionen ved hjælp af en gennemførelsesretsakt de fornødne ændringer af de pågældende programmer i overensstemmelse med artikel 30, stk. 2. Uanset artikel 30, stk. 2, skal Kommissionen i disse tilfælde træffe afgørelse om ændringerne senest to måneder efter medlemsstatens forelæggelse af anmodning om ændring.
7.   Fastslår Kommissionen på grundlag af en gennemgang af den endelige rapport om gennemførelsen af programmet, at der er en alvorlig mangel med hensyn til at nå de mål, der udelukkende vedrører finansielle indikatorer, outputindikatorer og centrale trin i gennemførelsen, og som er opstillet i resultatrammen, som følge af klart identificerede svagheder i gennemførelsen, som Kommissionen tidligere havde påpeget i henhold til artikel 50, stk. 8, efter indgående konsultationer med den berørte medlemsstat, og medlemsstaten ikke har truffet de fornødne afhjælpende foranstaltninger til at rette op på sådanne svagheder, kan Kommissionen uanset artikel 85 anvende finansielle korrektioner i forbindelse med de pågældende prioriteter i overensstemmelse med de fondsspecifikke regler.
Kommissionen tager ved anvendelse af finansielle korrektioner – med behørig hensyntagen til proportionalitetsprincippet –absorptionsniveauet og eksterne faktorer, der er medvirkende til den manglende opfyldelse i betragtning.
Finansielle korrektioner må ikke anvendes, hvor manglende opfyldelse af målsætninger skyldes virkningen af samfundsøkonomiske eller miljømæssige faktorer, væsentlige ændringer i de økonomiske eller miljømæssige forhold i den berørte medlemsstat eller som følge af force majeur, der påvirker gennemførelsen af de pågældende prioriteter betydeligt.
Kommissionen tillægges beføjelse til at vedtage delegerede retsakter i overensstemmelse med artikel 149 om de nærmere regler for kriterierne for fastlæggelsen af størrelsen af den finansielle korrektion, der skal anvendes.
Kommissionen vedtager gennemførelsesretsakter, der fastlægger de detaljerede ordninger, der skal sikre en konsekvent tilgang til fastsættelsen af delmål og målsætninger i resultatrammen for hver enkelt prioritet og for vurdering af opnåelsen af delmålene og målsætningerne. Disse gennemførelsesretsakter vedtages efter undersøgelsesproceduren i artikel 150, stk. 3.
KAPITEL IV
Foranstaltninger i forbindelse med forsvarlig økonomisk styring
Artikel 23
Foranstaltninger, der knytter ESI-fondenes effektivitet sammen med forsvarlig økonomiske styring
1.   Kommissionen kan anmode en medlemsstat om at evaluere og foreslå ændringer i sin partnerskabsaftale og sine relevante programmer, hvor det er nødvendigt, for at støtte gennemførelsen af relevante rådshenstillinger eller maksimere ESI-fondenes virkninger for vækst og konkurrenceevne i de medlemsstater, som modtager finansiel bistand.
En sådan anmodning kan foretages med følgende formål:
a)
for at understøtte gennemførelsen af en relevant landespecifik henstilling vedtaget i henhold til artikel 121, stk. 2 i TEUF og en relevant rådshenstilling vedtaget i henhold til artikel 148, stk. 4, i TEUF, der er rettet til den pågældende medlemsstat
b)
for at understøtte gennemførelsen af relevante rådshenstillinger, der er rettet til den pågældende medlemsstat, og som er vedtaget i overensstemmelse med artikel 7, stk. 2, eller artikel 8, stk. 2, i Europa-Parlamentets og Rådets forordning (EU) nr. 1176/2011 
(
29
)
 forudsat at ændringerne anses for at være nødvendige for at korrigere de makroøkonomiske ubalancer, eller
c)
for at maksimere de disponible ESI-fondes virkninger for vækst og konkurrenceevne, hvis en medlemsstat opfylder en af følgende betingelser:
i)
den får stillet finansiel støtte fra Unionen til rådighed i overensstemmelse med Rådets forordning (EU) nr. 407/2010 
(
30
)
ii)
den får stillet finansiel støtte til rådighed i overensstemmelse med Rådets forordning (EF) nr. 332/2002 
(
31
)
iii)
den får stillet finansiel støtte til rådighed, som udløser et makroøkonomisk tilpasningsprogram i overensstemmelse med Europa-Parlamentets og Rådets forordning (EU) nr. 472/2013 
(
32
)
, eller som udløser en afgørelse fra Rådet i overensstemmelse med artikel 136, stk. 1 i TEUF.
Med henblik på andet afsnit, litra b) anses hver af disse betingelser for at være opfyldt, hvis en sådan støtte er blevet stillet til rådighed for medlemsstaten før eller efter den 21. december 2013, og forbliver tilgængelig for denne.
2.   En anmodning fra Kommissionen til en medlemsstat i overensstemmelse med stk. 1 skal være begrundet og henvise til henholdsvis behovet for at støtte gennemførelsen af de relevante henstillinger eller maksimere ESI-fondenes virkninger for vækst og konkurrenceevne og skal angive de programmer eller prioriterer, som den anser for at være berørt og karakteren af de forventede ændringer. En sådan anmodning må ikke foretages før 2015 eller efter 2019 eller i forbindelse med de samme programmer i to på hinanden følgende år.
3.   Medlemsstaten forelægger sit svar på den i stk. 1 omtalte anmodning senest to måneder efter modtagelsen af denne og fastsætter, hvilke ændringer, den anser for nødvendige, udpeger de berørte programmer og skitserer karakteren af de foreslåede ændringer og deres forventede indvirkninger på gennemførelsen af henstillingerne og gennemførelsen af ESI-fondene. Om nødvendigt fremsætter Kommissionen bemærkninger senest en måned efter modtagelsen af dette svar.
4.   Medlemsstaten fremsender et forslag om ændring af partnerskabsaftalen og de relevante programmer senest to måneder efter datoen for afgivelsen af det i stk. 3 omtalte svar.
5.   Hvis Kommissionen ikke har fremsat bemærkninger, eller hvis Kommissionen er overbevist om, at der er taget behørigt hensyn til alle bemærkninger, den har fremsat, vedtager Kommissionen hurtigst muligt og under alle omstændigheder senest tre måneder efter medlemsstatens fremsættelse af dem i overensstemmelse med stk. 3 en afgørelse om godkendelse af ændringerne af partnerskabsaftalen og de relevante programmer.
6.   Træffer medlemsstaten ikke effektive foranstaltninger som reaktion på en anmodning i medfør af stk. 1 inden for de i stk. 3 og 4 fastsatte tidsfrister, kan Kommissionen senest tre måneder efter fremsættelsen af sine bemærkninger, jf. stk. 3, foreslå Rådet at det suspenderer en del af eller alle betalingerne til de pågældende programmer eller prioriteter. I sit forslag anfører Kommissionen årsagerne til, at den har konkluderet, at medlemsstaten har forsømt at træffe effektive foranstaltninger. Ved udarbejdelsen af forslaget tager Kommissionen hensyn til alle relevante oplysninger og tager behørigt hensyn til eventuelle elementer, der opstår på baggrund af eller holdninger, der udtrykkes gennem den strukturerede dialog i henhold til stk. 15.
Rådet træffer afgørelse om forslaget ved en gennemførelsesretsakt. Denne gennemførelsesretsakt finder kun anvendelse på betalingsanmodninger forelagt efter datoen for vedtagelsen af gennemførelsesretsakten.
7.   Omfanget og niveauet af suspensionen af betalinger, som er gennemført i overensstemmelse med stk. 5, skal være forholdsmæssigt og effektivt og respektere princippet om ligebehandling af medlemsstaterne, navnlig for så vidt angår suspensionens indvirkning på den pågældende medlemsstats økonomi. De programmer, der suspenderes, fastlægges på baggrund af de behov, der konstateredes i anmodningen, jf. stk. 1 og 2.
Suspensionen af betalinger må ikke overstige 50 % af betalingerne til hvert enkelt af de pågældende programmer. Afgørelsen kan give mulighed for at suspensionsniveauet kan hæves til 100 % af betalingerne, hvis medlemsstaten forsømmer at træffe effektive foranstaltninger som reaktion på en anmodning i henhold til stk. 1 senest tre måneder efter den i stk. 6 omhandlede beslutning om at suspendere betalinger.
8.   Hvis medlemsstaten har foreslået ændringer til partnerskabsaftalen og de relevante programmer, som Kommissionen har anmodet den om, afgør Rådet, som handler på baggrund af et forslag fra Kommissionen, om suspensionen af betalinger skal ophæves.
9.   Kommissionen fremsætter et forslag til Rådet om at suspendere en del af eller alle forpligtelserne eller betalingerne til de pågældende programmer i en medlemsstat, hvis:
a)
Rådet i henhold til artikel 126, stk. 8 eller stk. 11, i TEUF beslutter, at en medlemsstat ikke har truffet effektive foranstaltninger for at rette op på sit uforholdsmæssigt store underskud
b)
Rådet vedtager to på hinanden følgende henstillinger inden for samme procedure i forbindelse med uforholdsmæssigt store ubalancer i overensstemmelse med artikel 8, stk. 3, i forordning (EU) nr. 1176/2011 med den begrundelse, at medlemsstaten har forelagt en utilfredsstillende korrigerende handlingsplan
c)
Rådet vedtager to på hinanden følgende afgørelser inden for samme procedure i forbindelse med uforholdsmæssigt store ubalancer i overensstemmelse med artikel 10, stk. 4 i forordning (EU) nr. 1176/2011 om en medlemsstats manglende overholdelse af bestemmelserne med den begrundelse, at den ikke har truffet de anbefalede korrigerende foranstaltninger
d)
Kommissionen konkluderer, at en medlemsstat ikke har truffet foranstaltninger til at gennemføre det tilpasningsprogram, der er omhandlet i forordning (EU) nr. 407/2010 eller forordning (EF) nr. 332/2002, og som konsekvens heraf beslutter ikke at tillade udbetaling af den finansielle støtte, der er ydet til den pågældende medlemsstat
e)
Rådet beslutter, at en medlemsstat ikke overholder det makroøkonomiske tilpasningsprogram, der er omhandlet i artikel 7 i forordning (EU) nr. 472/2013, eller de foranstaltninger, som Rådet har krævet ved en afgørelse vedtaget i overensstemmelse med artikel 136, stk. 1, i TEUF.
Ved udarbejdelsen af forslaget skal Kommissionen overholde bestemmelserne i stk. 11 og tage hensyn til alle relevante oplysninger i den forbindelse, ligesom den skal tage behørigt hensyn til ethvert element og enhver holdning, der måtte komme frem under den strukturerede dialog i henhold til stk. 15.
Der foretages fortrinsvis suspension af forpligtelser. Betalinger suspenderes kun, når der kræves øjeblikkelig handling og i tilfælde af væsentlig manglende overholdelse. En suspension af betalinger finder anvendelse på betalingsanmodninger forelagt de berørte programmer efter datoen for afgørelsen om suspension.
10.   Et forslag fra Kommissionen i henhold til stk. 9 vedrørende suspension af forpligtelser anses for at være vedtaget af Rådet, medmindre Rådet ved en gennemførelsesretsakt med kvalificeret flertal vedtager at forkaste Kommissionens forslag senest en måned efter dets forelæggelse. Suspensionen af forpligtelser finder anvendelse på forpligtelser fra ESI-fondene for den berørte medlemsstat fra og med den 1. januar i det år, der følger efter suspensionsafgørelsen.
Rådet vedtager en afgørelse i form af en gennemførelsesretsakt om et forslag fra Kommissionen, jf. stk. 9, vedrørende suspension af betalinger.
11.   Omfanget og niveauet af den suspension af forpligtelser eller betalinger, som skal foretages på grundlag af stk. 10, skal være forholdsmæssigt, overholde princippet om ligebehandling af medlemsstaterne og tage hensyn til den pågældende medlemsstats økonomiske og sociale forhold, herunder navnlig ledighedsniveauet i medlemsstaten set i forhold til EU-gennemsnittet og suspensionens virkninger for den pågældende medlemsstats økonomi. Der skal specifikt tages hensyn til suspensioners indvirkning på programmer, som er af afgørende betydning for håndteringen af ugunstige økonomiske eller sociale forhold.
De nærmere bestemmelser for fastsættelse af omfanget og niveauet af suspensioner er fastlagt i bilag III.
En suspension af forpligtelser skal holdes inden for det laveste af følgende lofter:
a)
Højst 50 % af ESI-fondenes forpligtelser for næste regnskabsår i det første tilfælde af manglende overholdelse af en procedure vedrørende uforholdsmæssigt store underskud, jf. stk. 9, første afsnit, litra a), eller højst 25 % af ESI-fondenes forpligtelser for næste regnskabsår i det første tilfælde af manglende overholdelse af en korrigerende handlingsplan i forbindelse med en procedure vedrørende uforholdsmæssigt store ubalancer, jf. stk. 9, første afsnit, litra b), eller undladelse af at træffe de anbefalede korrigerende foranstaltninger i forbindelse med en procedure vedrørende uforholdsmæssigt store ubalancer, jf. stk. 9, første afsnit, litra c).
I takt med graden af manglende overholdelse forøges suspensionens omfang gradvis op til 100 % af ESI-fondenes forpligtelser for næste regnskabsår i forbindelse med en procedure vedrørende uforholdsmæssigt store underskud og op til 50 % af ESI-fondenes forpligtelser for næste regnskabsår i forbindelse med en procedure vedrørende uforholdsmæssigt store ubalancer.
b)
Højst 0,5 % af det nominelle BNP i det første tilfælde af manglende overholdelse af en procedure vedrørende uforholdsmæssigt store underskud, jf. stk. 9, første afsnit, litra a), eller højst 0,25 % af det nominelle BNP i det første tilfælde af manglende overholdelse af en korrigerende handlingsplan i forbindelse med en procedure vedrørende uforholdsmæssigt store ubalancer, jf. stk. 9, første afsnit, litra b), eller undladelse af at træffe de anbefalede korrigerende foranstaltninger i forbindelse med en procedure vedrørende uforholdsmæssigt store ubalancer, jf. stk. 9, første afsnit, litra c).
Vedvarer den manglende overholdelse i relation til de korrigerende tiltag, der er omhandlet i stk. 9, første afsnit, litra a), b) og c), forøges dette loft gradvis til:
—
højst 1 % af det nominelle BNP i tilfælde af vedvarende undladelse af at overholde en procedure vedrørende uforholdsmæssigt store underskud, jf. stk. 9, første afsnit, litra a), og
—
højst 0,5 % af det nominelle BNP i tilfælde af vedvarende undladelse af at overholde en procedure vedrørende uforholdsmæssigt store ubalancer, jf. stk. 9, første afsnit, litra b) eller c), alt efter graden af manglende overholdelse.
c)
Højst 50 % af ESI-fondenes forpligtelser for næste regnskabsår eller højst 0,5 % af det nominelle BNP i det første tilfælde af manglende overholdelse, jf. stk. 9, første afsnit, litra d) og e).
Med henblik på at fastlægge suspensionens omfang samt bestemme, om den skal gælde for forpligtelser eller betalinger, skal der tages hensyn til programcyklussens stadie, herunder navnlig den tid der er tilbage til anvendelse af midlerne, når de suspenderede forpligtelser er genopført på budgettet.
12.   Med forbehold af bestemmelserne om frigørelse af midler i artikel 86-88 ophæver Kommissionen straks suspensionen af forpligtelser, hvis:
a)
proceduren vedrørende uforholdsmæssigt store underskud er suspenderet, jf. artikel 9 i Rådets forordning (EF) nr. 1467/97 
(
33
)
, eller Rådet i henhold til artikel 126, stk. 12, TEUF har besluttet at ophæve afgørelsen om, at der foreligger et uforholdsmæssigt stort overskud
b)
Rådet i overensstemmelse med artikel 8, stk. 2, i forordning (EU nr. 1176/2011 har godkendt den korrigerende handlingsplan, som den pågældende medlemsstat har forelagt, eller proceduren i forbindelse med uforholdsmæssigt store ubalancer er suspenderet, jf. artikel 10, stk. 5, i nævnte forordning, eller Rådet har afsluttet proceduren i forbindelse med uforholdsmæssigt store ubalancer, jf. artikel 11 i nævnte forordning
c)
Kommissionen har konkluderet, at den pågældende medlemsstat har truffet passende foranstaltninger til at gennemføre det tilpasningsprogram, der er omhandlet i artikel 7 i forordning (EU) nr. 472/2013, eller de foranstaltninger, som Rådet har krævet ved en afgørelse vedtaget i overensstemmelse med artikel 136, stk. 1, i TEUF.
I forbindelse med ophævelsen af suspensionen af forpligtelser genopfører Kommissionen de suspenderede forpligtelser på budgettet, jf. artikel 8 i Rådets forordning (EU, Euratom) nr. 1311/2013.
En afgørelse om ophævelse af suspensionen af betalinger træffes af Rådet efter forslag fra Kommissionen, når de relevante betingelser i første afsnit, litra a), b) og c) er opfyldt.
13.   Stk. 6-12 finder ikke anvendelse på Det Forenede Kongerige, i det omfang suspensionen af forpligtelser eller betalinger vedrører spørgsmål, der er omfattet af stk. 1, andet afsnit litra a)-b), stk. 1, andet afsnit litra c), nr. iii), eller stk. 9, første afsnit, litra a), b) eller c.
14.   Denne artikel finder ikke anvendelse på programmer under målet om europæisk territorialt samarbejde.
15.   Kommissionen holder Europa-Parlamentet informeret om gennemførelsen af denne artikel. Kommissionen skal navnlig, når en af betingelserne i stk. 6 eller stk. 9, første afsnit, litra a)-e), er opfyldt for en medlemsstats vedkommende, straks informere Europa-Parlamentet og fremlægge oplysninger om de ESI-fonde og programmer, som kunne blive omfattet af en suspension af forpligtelser eller betalinger.
Europa-Parlamentet kan opfordre Kommissionen til at indgå i en struktureret dialog om anvendelsen af denne artikel, især hvad angår fremsendelsen af den information, der er omhandlet i første afsnit.
Kommissionen fremsender forslaget om suspension af forpligtelser eller betalinger eller om ophævelse af en sådan suspension til Europa-Parlamentet og Rådet straks efter dets vedtagelse. Europa-Parlamentet kan opfordre Kommissionen til at redegøre for årsagerne til dens forslag.
16.   Kommissionen foretager i 2017 en gennemgang af denne artikels anvendelse. Den udarbejder til dette formål en rapport, som den fremsender til Europa-Parlamentet og Rådet, om nødvendigt ledsaget af et lovgivningsmæssigt forslag.
17.   Såfremt der sker store ændringer i den sociale og økonomiske situation i Unionen, kan Kommissionen fremlægge et forslag om at genoverveje anvendelsen af denne artikel, eller Europa-Parlamentet eller Rådet kan i overensstemmelse med henholdsvis artikel 225 eller 241 i TEUF anmode Kommissionen om at fremlægge et sådant forslag.
Artikel 24
Forhøjelse af betalinger til medlemsstater med midlertidige budgetproblemer
1.   Efter anmodning fra en medlemsstat kan mellemliggende betalinger og betalinger af den endelige saldo forhøjes med 10 procentpoint over den medfinansieringssats, der gælder for hver prioritet for EFRU, ESF og Samhørighedsfonden eller for hver foranstaltning for ELFUL og EHFF. Hvis en medlemsstat opfylder en af følgende betingelser efter den 21. december 2013, skal den forhøjede sats, som højst kan udgøre 100 %, finder anvendelse på dens betalingsanmodninger for perioden indtil den 30. juni 2016:
a)
hvis den pågældende medlemsstat modtager et lån fra Unionen i henhold til forordning (EU) nr. 407/2010
b)
hvis den pågældende medlemsstat modtager mellemfristet finansiel støtte i henhold til forordning (EF) nr. 332/2002, betinget af gennemførelse af et makroøkonomisk tilpasningsprogram
c)
hvis medlemsstaten får stillet finansiel støtte til rådighed, betinget af gennemførelse af et makroøkonomisk tilpasningsprogram i henhold til forordning (EU) nr. 472/2013.
Dette stykke finder ikke anvendelse på programmer under ETS-forordningen.
2.   Uanset stk. 1 må EU-støtten i form af de mellemliggende betalinger og betalinger af den endelige saldo dog ikke være højere end den offentlige støtte og den maksimale støtte fra ESI-fondene for hver prioritet for EFRU, ESF og Samhørighedsfonden eller for hver foranstaltning for ELFUL og EHFF som fastsat i Kommissionens afgørelse om godkendelse af programmet.
3.   Kommissionen undersøger anvendelsen af stk. 1 og 2 og forelægger Europa-Parlamentet og Rådet en rapport med sin vurdering og om nødvendigt et lovgivningsmæssigt forslag inden den 30. juni 2016.
Artikel 25
Forvaltning af teknisk bistand til medlemsstater med midlertidige budgetproblemer
1.   Efter anmodning fra en medlemsstat med midlertidige budgetproblemer, der opfylder betingelserne i artikel 24, stk. 1, kan en del af de midler, der er omhandlet i artikel 59 og programmeret i overensstemmelse med de fondsspecifikke regler, efter aftale med Kommissionen overføres til teknisk bistand på initiativ af Kommissionen til gennemførelse af foranstaltninger i forbindelse med den pågældende medlemsstat i overensstemmelse med artikel 58, stk. 1, tredje afsnit, litra k), gennem direkte eller indirekte forvaltning.
2.   De i stk. 1 nævnte midler skal lægges til de beløb, der er fastlagt i overensstemmelse med de lofter, der er fastsat i de fondsspecifikke regler for teknisk bistand på initiativ af Kommissionen. Når et loft for teknisk bistand på initiativ af medlemsstaten er fastsat i de fondsspecifikke regler, skal det beløb, der skal overføres, indgå med henblik på beregning af overholdelsen af dette loft.
3.   En medlemsstat skal anmode om en overførsel som omhandlet i stk. 2 for et kalenderår, i hvilket den opfylder betingelserne i artikel 24, stk. 1, senest den 31. januar i det år, hvor overførslen skal foretages. Anmodningen skal ledsages af et forslag til ændring af det program eller de programmer, hvorfra overførslen vil blive foretaget. Tilsvarende ændringer skal foretages i partnerskabsaftalen i overensstemmelse med artikel 30, stk. 2, der fastsætter det samlede beløb, der overføres hvert år til Kommissionen.
Opfylder en medlemsstat betingelserne i artikel 24, stk. 1, den 1. januar 2014, kan den indgive anmodningen for det pågældende år på samme tidspunkt som forelæggelsen af partnerskabsaftalen, der fastsætter det beløb, der skal overføres til teknisk bistand på initiativ af Kommissionen.
AFSNIT III
PROGRAMMERING
KAPITEL I
Generelle bestemmelser om ESI-fondene
Artikel 26
Udarbejdelse af programmer
1.   ESI-fondene gennemføres gennem programmer i overensstemmelse med partnerskabsaftalen. Hvert program dækker perioden fra den 1. januar 2014 til den 31. december 2020.
2.   Programmerne udarbejdes af medlemsstaterne eller en af medlemsstaterne udpeget myndighed i samarbejde med partnerne, jf. artikel 5. Medlemsstaterne udarbejder programmerne på grundlag af procedurer, som er gennemskuelige for offentligheden, og i overensstemmelse med deres institutionelle og retlige rammer.
3.   Medlemsstaterne og Kommissionen skal samarbejde for at sikre effektiv samordning i forberedelsen og gennemførelsen af programmerne for ESI-fondene, herunder, hvor det er relevant, multifondsprogrammer for fondene under hensyntagen til proportionalitetsprincippet.
4.   Medlemsstaterne forelægger programmerne for Kommissionen senest tre måneder efter fremlæggelsen af partnerskabsaftalen. Programmer vedrørende europæisk territorialt samarbejde fremlægges senest den 22. september 2014 Alle programmer skal ledsages af en forhåndsevaluering, jf. artikel 55.
5.   Træder en eller flere af de fondsspecifikke forordninger om ESI-fondene i kraft mellem den 22. februar 2014 og den 22. juni 2014 skal det program eller de programmer, der støttes af den ESI-fond, der er ramt af den fondsspecifikke forordnings forsinkede ikrafttræden, indsendes senest tre måneder efter forelæggelsen af den reviderede partnerskabsaftale, der er omhandlet i artikel 17, stk. 1.
6.   Træder en eller flere af de fondsspecifikke forordninger om ESI-fondene i kraft senere end den 22. juni 2014 skal det program eller de programmer, der støttes af den ESI-fond, der er ramt af den fondsspecifikke forordnings forsinkede ikrafttræden, indsendes senest tre måneder efter ikrafttrædelsen af den fondsspecifikke forordning, der var forsinket.
Artikel 27
Programmernes indhold
1.   Hvert program skal indeholde en strategi for programmets bidrag til EU-strategien for intelligent, bæredygtig og inklusiv vækst i sammenhæng med denne forordning, de fondsspecifikke regler og med indholdet i partnerskabsaftalen.
Hvert program skal omfatte ordninger, der skal sikre en virkningsfuld, effektiv og samordnet gennemførelse af ESI-fondene og foranstaltninger med henblik på at opnå en mindre administrativ byrde for støttemodtagerne.
2.   Hvert program skal fastlægge prioriteter med fastsættelse af specifikke mål, finansielle bevillinger af støtte fra ESI-fondene, og modsvarende national medfinansiering, herunder beløb i forbindelse med resultatreserven, der kan være offentlig eller privat i overensstemmelse med fondsspecifikke regler.
3.   Hvor medlemsstater og regioner deltager i makroregionale strategier eller havområdestrategier, skal det relevante program i overensstemmelse med programområdets behov som identificeret af medlemsstaten fastlægge bidraget til de planlagte interventioner af disse strategier.
4.   Hver prioritet skal omfatte indikatorer og tilsvarende mål udtrykt kvalitativt eller kvantitativt, i overensstemmelse med de fondsspecifikke regler, til vurdering af programmets gennemførelse hen imod realiseringen af målene som grundlag for overvågning, evaluering og resultatgennemgang. Disse indikatorer omfatter:
a)
finansielle indikatorer vedrørende tildelte udgifter
b)
outputindikatorer vedrørende de støttede operationer
c)
resultatindikatorer vedrørende den pågældende prioritet.
For hver ESI-fond fastsætter de fondsspecifikke regler fælles indikatorer, og de kan fastlægge bestemmelser, der er relateret til programspecifikke indikatorer.
5.   Hvert program, bortset fra dem, der udelukkende omfatter teknisk bistand, indeholder en beskrivelse i overensstemmelse med de fondsspecifikke regler af foranstaltningerne med henblik på at tage hensyn til principperne i artikel 5, 7 og 8.
6.   Hvert program, bortset fra dem, hvor der ydes teknisk bistand under et særligt program, indeholder det vejledende støttebeløb, der skal anvendes til målsætningerne vedrørende klimaforandringer, baseret på metodologien omhandlet i artikel 8.
7.   Medlemsstaterne udarbejder programmer i henhold til de fondsspecifikke regler.
Artikel 28
Særlige bestemmelser om indholdet af programmer dedikeret til fælles instrumenter for garantier uden loft og securitisation med henblik på kapitalfrigørelse, som gennemføres af EIB
1.   Uanset artikel 27 skal de dedikerede programmer, der henvises til i artikel 39, stk. 4, første afsnit, litra b), omfatte:
a)
elementerne i artikel 27, stk. 1, første afsnit, og stk. 2, 3 og 4 for så vidt angår de principper, der er fastsat i artikel 5
b)
en identifikation af de organer, der er omhandlet i artikel 125, 126 og 127 i nærværende forordning og artikel 65, stk. 2, i ELFUL-forordningen, som er relevante for den pågældende fond
c)
for hver forhåndsbetingelse fastlagt i overensstemmelse med artikel 19 og bilag XI, som finder anvendelse på programmet, en vurdering af, om forhåndsbetingelsen er opfyldt på datoen for forelæggelsen af partnerskabsaftalen og programmet, og, hvis betingelsen ikke er opfyldt, en beskrivelse af de foranstaltninger, der skal træffes for at opfylde forhåndsbetingelsen, de ansvarlige organer og en tidsplan for gennemførelse af foranstaltningerne i overensstemmelse med sammendraget i partnerskabsaftalen.
2.   Uanset artikel 55 anses den forhåndsevaluering, der er omhandlet i artikel 39, stk. 4, første afsnit, litra a), som forhåndsevalueringen af sådanne programmer.
3.   For så vidt angår de programmer, der er omhandlet i artikel 39, stk. 4, første afsnit, litra b), i nærværende forordning, finder artikel 6, stk. 2, og artikel 59, stk. 5 og 6, i ELFUL-forordningen ikke anvendelse. Ud over de elementer, der er nævnt i stk. 1 i nærværende artikel, finder kun bestemmelserne i artikel 9, stk. 1, litra c), nr. ia), artikel 9, stk. 1, litra f), h) og i), samt artikel 9, stk. 1, litra m), nr. i)-iii), i ELFUL-forordningen anvendelse på programmerne under ELFUL.
Artikel 29
Procedure for vedtagelse af programmer
1.   Kommissionen vurderer sammenhængen mellem programmerne og denne forordning og de fondsspecifikke regler, deres effektive bidrag til de udvalgte tematiske mål og de EU-prioriteter, der er specifikke for hver enkelt ESI-fond, samt sammenhængen med partnerskabsaftalen under hensyntagen til de relevante landespecifikke anbefalinger, der er vedtaget i overensstemmelse med artikel 121, stk. 2, i TEUF, og de relevante rådshenstillinger, der er vedtaget i overensstemmelse med artikel 148, stk. 4, i TEUF, samt forhåndsevalueringen. Vurderingen skal bl.a. se på, om programmets strategi, de tilsvarende målsætninger, indikatorer og mål og tildelingen af budgetmidler er tilstrækkelig.
2.   Uanset stk. 1 behøver Kommissionen ikke at vurdere sammenhængen mellem de særlige operationelle programmer for ungdomsbeskæftigelsesinitiativet, der er omhandlet i artikel 18, andet afsnit, litra a), i ESF-forordningen, og de dedikerede operationelle programmer, der er omhandlet i artikel 39, stk. 4, litra b), i nærværende forordning med partnerskabsaftalen, hvis medlemsstaten ikke har forelagt sin partnerskabsaftale på datoen for forelæggelsen af det operationelle program.
3.   Kommissionen fremsætter bemærkninger senest tre måneder efter forelæggelsen af programmet. Medlemsstaten forelægger Kommissionen alle nødvendige supplerende oplysninger og, hvor det er relevant, ændrer det foreslåede program.
4.   I overensstemmelse med de fondsspecifikke regler godkender Kommissionen hvert enkelt operationelt program, senest seks måneder efter at den pågældende medlemsstat formelt har forelagt det, forudsat at eventuelle bemærkninger fra Kommissionen er blevet taget tilstrækkeligt i betragtning, dog ikke før den 1. januar 2014 eller inden Kommissionens vedtagelse af en afgørelse om partnerskabsaftalen.
Som en undtagelse fra kravet i første afsnit kan programmer under målet om europæisk territorialt samarbejde godkendes af Kommissionen inden vedtagelse af afgørelsen om godkendelse af partnerskabsaftalen, og særlige operationelle programmer for ungdomsbeskæftigelsesinitiativet, jf. artikel 18 i ESF-forordningen, og dedikerede operationelle programmer, jf. artikel 39, stk. 4, første afsnit, litra b), i nærværende forordning, kan godkendes af Kommissionen inden forelæggelsen af partnerskabsaftalen.
Artikel 30
Ændring af programmer
1.   Anmodninger om ændring af programmer, der indgives af en medlemsstat, skal være behørigt begrundet og skal navnlig fastsætte de forventede virkninger af ændringerne af programmet for EU-strategien for intelligent, bæredygtig og inklusiv vækst og de specifikke mål, der er fastsat i programmet, under hensyntagen til denne forordning og de fondsspecifikke regler, de horisontale principper som omhandlet i artikel 5, 7 og 8 og partnerskabsaftalen. De ledsages af det reviderede program.
2.   Kommissionen vurderer oplysningerne givet i henhold til stk. 1 under hensyntagen til den begrundelse, som medlemsstaten giver. Kommissionen kan fremsætte bemærkninger senest en måned efter forelæggelsen af det reviderede program, og medlemsstaten skal give Kommissionen alle nødvendige yderligere oplysninger. I overensstemmelse med de fondsspecifikke regler godkender Kommissionen anmodninger om ændring af et program så hurtigt som muligt, men senest tre måneder efter, at medlemsstaten har forelagt den, forudsat at eventuelle bemærkninger fra Kommissionen er blevet taget behørigt i betragtning.
Hvis ændringen af et program berører de oplysninger, der er givet i partnerskabsaftalen, jf. artikel 15, stk. 1, litra a), nr. iii), iv) og vi), udgør Kommissionens godkendelse af ændringen af programmet samtidig en godkendelse af de deraf følgende ændringer af oplysningerne i partnerskabsaftalen.
3.   Uanset stk. 2 fremsætter Kommissionen, hvis der indgives en anmodning om ændring til Kommissionen med henblik på at omfordele resultatreserven efter resultatgennemgangen, kun bemærkninger, hvor den mener, at den foreslåede tildeling ikke er i overensstemmelse med gældende regler, ikke er i forenelig med medlemsstatens eller regionens udviklingsbehov eller medfører en betydelig risiko for, at målsætningerne i forslaget ikke kan opfyldes. Kommissionen godkender anmodninger om ændring af et program så hurtigt som muligt og senest to måneder efter, at medlemsstaten har indgivet den, forudsat at eventuelle bemærkninger fra Kommissionen side er blevet taget behørigt i betragtning. Kommissionens godkendelse af ændringen af programmet udgør samtidig en godkendelse af de deraf følgende ændringer af oplysningerne i partnerskabsaftalen.
4.   Uanset stk. 2 kan der fastlægges særlige procedurer for ændring af operationelle programmer i EHFF-forordningen.
Artikel 31
EIB's deltagelse
1.   EIB kan efter anmodning fra medlemsstaterne deltage i udarbejdelsen af partnerskabsaftalen og i aktiviteter med tilknytning til udarbejdelsen af operationer, navnlig store projekter, finansielle instrumenter og OPP'er.
2.   Kommissionen kan høre EIB før vedtagelsen af partnerskabsaftalen eller programmerne.
3.   Kommissionen kan anmode EIB om at undersøge store projekters tekniske kvalitet og økonomiske og finansielle bæredygtighed og deres levedygtighed og om at bistå den med hensyn til de finansielle instrumenter, der skal anvendes eller udvikles.
4.   Kommissionen kan i forbindelse med gennemførelsen af bestemmelserne i denne forordning give tilskud til eller indgå en tjenesteydelseskontrakt med EIB, der omfatter initiativer, som gennemføres over en flerårig periode. Forpligtelser af bidrag fra EU-budgettet vedrørende sådanne tilskud eller tjenesteydelseskontrakter indgås årligt.
KAPITEL II
Lokaludvikling styret af lokalsamfundet
Artikel 32
Lokaludvikling styret af lokalsamfundet
1.   Lokaludvikling styret af lokalsamfundet støttes af ELFUL, som udpeges som lokaludvikling under Leader og kan derudover støttes af EFRU, ESF eller EHFF. Med henblik på dette kapitel, benævnes disse fonde i det følgende "de berørte ESI-fonde".
2.   Lokaludvikling styret af lokalsamfundet skal:
a)
fokusere på specifikke subregionale områder
b)
være styret af lokale aktionsgrupper, der består af repræsentanter for de lokale offentlige og private socioøkonomiske interesser, hvor hverken offentlige myndigheder som defineret i overensstemmelse med nationale bestemmelser eller en enkelt interessegruppe på det beslutningstagende niveau repræsenterer mere end 49 % af stemmerettighederne
c)
gennemføres via integrerede og tværsektorielle områdebaserede lokaludviklingsstrategier
d)
være udformet med henblik på at tage hensyn til lokale behov og lokalt potentiale og omfatte nyskabende elementer i den lokale sammenhæng, networking og, hvis det er relevant, samarbejde.
3.   Støtten fra de berørte ESI-fonde til lokaludviklingen styret af lokalsamfundet skal være sammenhængende og samordnet mellem de berørte ESI-fonde indbyrdes. Dette skal bl.a. sikres gennem koordineret kapacitetsopbygning, udvælgelse, godkendelse og finansiering af lokaludviklingsstrategier, som styres af lokalsamfundet, og lokale aktionsgrupper.
4.   Når udvælgelsesudvalget for lokale udviklingsstrategier styret af lokalsamfundet, som er nedsat i henhold til artikel 33, stk. 3, bestemmer, at gennemførelse af den valgte lokale udviklingsstrategi styret af lokalsamfundet kræver støtte fra mere end én fond, kan det i overensstemmelse med nationale bestemmelser og procedurer udpege en ledende fond til at støtte alle drifts- og aktivitetsomkostninger i henhold til artikel 35, stk. 1, litra d) og e), for lokaludviklingsstrategien styret af lokalsamfundet.
5.   Lokaludvikling styret af lokalsamfundet, som modtager støtte fra de berørte ESI-fonde, skal gennemføres under en eller flere af det eller de relevante programmers prioriteter i overensstemmelse med de fondsspecifikke regler for de berørte ESI-fonde.
Artikel 33
Lokaludviklingsstrategier styret af lokalsamfundet
1.   En lokaludviklingsstrategi styret af lokalsamfundet skal som minimum omfatte følgende elementer:
a)
afgrænsning af det område og den befolkning, strategien omfatter
b)
en analyse af udviklingsbehovet og potentialet i området, herunder en analyse af styrker, svagheder, muligheder og trusler
c)
en beskrivelse af strategien og dens mål, en beskrivelse af strategiens integrerede og nyskabende karakteristika og et hierarki af målsætninger, herunder målbare mål for output eller resultater. For resultater kan mål udtrykkes kvantitativt eller kvalitativt. Strategien skal være i overensstemmelse med de relevante programmer under alle berørte ESI-fonde, der er involveret
d)
en beskrivelse af processen med at involvere lokalsamfundet i udviklingen af strategien
e)
en handlingsplan, der viser, hvordan målsætningerne omsættes til aktioner
f)
en beskrivelse af strategiens forvaltnings- og kontrolordninger, der dokumenterer den lokale aktionsgruppes evne til at gennemføre strategien, og en beskrivelse af specifikke ordninger for evaluering
g)
finansieringsplanen for strategien, herunder den planlagte tildeling fra hver af de berørte ESI-fonde.
2.   Medlemsstaterne fastlægger kriterier for udvælgelse af lokaludviklingsstrategier styret af lokalsamfundet.
3.   Lokaludviklingsstrategier styret af lokalsamfundet udvælges af et udvælgelsesudvalg, der er nedsat til dette formål af den eller de ansvarlige forvaltningsmyndigheder og godkendt af den eller de ansvarlige forvaltningsmyndigheder.
4.   Den første runde af udvælgelsen af lokaludviklingsstrategier styret af lokalsamfundet skal være afsluttet senest to år efter datoen for godkendelsen af partnerskabsaftalen. Medlemsstaterne kan udvælge yderligere lokaludviklingsstrategier styret af lokalsamfundet efter denne dato, men senest den 31. december 2017.
5.   I afgørelsen om godkendelse af en lokaludviklingsstrategi styret af lokalsamfundet fastsættes tildelingerne fra de berørte ESI-fonde. Deri fastsættes endvidere ansvaret for forvaltnings- og kontrolopgaver under programmet eller programmerne vedrørende lokaludviklingsstrategien styret af lokalsamfundet.
6.   Det område, der er omhandlet i stk. 1, litra a), skal have en befolkning på mindst 10 000 og højst 150 000 indbyggere. Imidlertid kan Kommissionen i behørigt begrundede tilfælde på grundlag af et forslag fra en medlemsstat vedtage eller ændre disse befolkningsgrænser i sin afgørelse i henhold til artikel 15, stk. 2 eller 3 om henholdsvis at godkende eller ændre partnerskabsaftalen i den pågældende medlemsstats tilfældefor at tage højde for tyndt befolkede eller tæt befolkede områder eller for at sikre den territoriale sammenhæng i de områder, som er omfattet af lokaludviklingsstrategier styret af lokalsamfundet.
Artikel 34
Lokale aktionsgrupper
1.   Lokale aktionsgrupper skal udforme og gennemføre lokaludviklingsstrategierne styret af lokalsamfundet.
Medlemsstaterne fastlægger, hvilke funktioner henholdsvis den lokale aktionsgruppe og de myndigheder, der er ansvarlige for gennemførelsen af de relevante programmer, skal have med hensyn til alle gennemførelsesopgaver vedrørende lokaludviklingsstrategien styret af lokalsamfundet.
2.   Den eller de ansvarlige forvaltningsmyndigheder sikrer, at de lokale aktionsgrupper enten udvælger én partner i gruppen til at være ledende partner i administrative og finansielle spørgsmål eller slutter sig sammen i en lovmæssigt oprettet fælles struktur.
3.   De opgaver, der udføres af de lokale aktionsgrupper, skal omfatte følgende:
a)
opbygning af lokale aktørers evne til at udvikle og gennemføre operationer, herunder fremme deres færdigheder inden for projektstyring
b)
udarbejdelse af en ikke-diskriminerende og gennemsigtig udvælgelsesprocedure og objektive kriterier for udvælgelsen af operationer, så interessekonflikter undgås, som sikrer, at mindst 50 % af stemmerne i afgørelserne om udvælgelse er partnere, der ikke er offentlige myndigheder, og som muliggør udvælgelse ved skriftlig procedure
c)
sikring af sammenhæng med lokaludviklingsstrategien styret af lokalsamfundet ved udvælgelsen af operationer ved at prioritere disse operationer efter deres bidrag til at imødekomme strategiens målsætninger og mål
d)
udarbejdelse og offentliggørelse af indkaldelse af forslag eller en løbende procedure vedrørende forelæggelse af projekter, herunder fastlæggelse af udvælgelseskriterier
e)
modtagelse og vurdering af ansøgninger om støtte og vurdering heraf
f)
udvælgelse af operationer og fastsættelse af støttebeløb og, hvis det er relevant, forelæggelse af forslagene for den myndighed, der er ansvarlig for endelig verificering af støtteberettigelse forud for godkendelse
g)
overvågning af gennemførelsen af lokaludviklingsstrategien styret af lokalsamfundet og de støttede operationer og gennemførelse af specifikke evalueringsaktiviteter, som er knyttet til denne strategi.
4.   Med forbehold af stk. 3, litra b), kan den lokale aktionsgruppe være støttemodtager og gennemføre operationer i overensstemmelse med lokaludviklingsstrategien styret af lokalsamfundet.
5.   Når lokale aktionsgrupper arbejder sammen om aktiviteter, jf. artikel 35, stk. 1, litra c), kan opgaverne i nærværende artikels stk. 3, litra f), udføres af den ansvarlige forvaltningsmyndighed.
Artikel 35
Støtte fra ESI-fondene til lokaludvikling styret af lokalsamfundet
1.   Støtte fra de berørte ESI-fondene til lokaludvikling styret af lokalsamfundet skal omfatte:
a)
udgifter til forberedelsesstøtte bestående af kapacitetsopbygning, uddannelse og netværk med henblik på at forberede og gennemføre en lokaludviklingsstrategi styret af lokalsamfundet.
Sådanne udgifter kan omfatte et eller flere af følgende elementer:
i)
uddannelse af lokale interesseparter
ii)
undersøgelser af det pågældende område
iii)
udgifter i forbindelse med udarbejdelsen af lokaludviklingsstrategien styret af lokalsamfundet, herunder udgifter til rådgivning og udgifter til tiltag i forbindelse med høring af interesseparter med henblik på udarbejdelsen af strategien
iv)
administrationsomkostninger (driftsudgifter og personaleomkostninger) i en organisation, som ansøger om forberedelsesstøtte i forberedelsesfasen
v)
støtte til små pilotprojekter.
Denne forberedelsesstøtte udbetales, uanset om lokaludviklingsstrategien styret af lokalsamfundet, der er udarbejdet af den lokale aktionsgruppe, som modtager støtten, udvælges til at modtage støtte af det udvælgelsesudvalg, der er nedsat i henhold til artikel 33, stk. 3
b)
gennemførelse af operationer under lokaludviklingsstrategien styret af lokalsamfundet
c)
forberedelse og gennemførelse af den lokale aktionsgruppes samarbejdsaktiviteter
d)
driftsomkostninger i forbindelse med forvaltningen af gennemførelsen af lokaludviklingsstrategien styret af lokalsamfundet, der består af driftsudgifter, personaleomkostninger, uddannelsesomkostninger, omkostninger i forbindelse med public relations, finansielle omkostninger samt omkostninger i forbindelse med overvågning og evaluering af nævnte strategi, jf. artikel 34, stk. 3, litra g)
e)
aktivitetsstyring under lokaludviklingsstrategien styret af lokalsamfundet med henblik på at lette udveksling mellem interessenterne for at skaffe oplysninger og fremme strategien samt bistå potentielle støttemodtagere med henblik på udvikling af aktioner og forberedelse af ansøgninger.
2.   Støtte til driftsomkostninger og aktivitetsstyring som omhandlet i stk. 1, litra d) og litra e) må ikke overstige 25 % af de samlede offentlige udgifter afholdt under lokaludviklingsstrategien styret af lokalsamfundet.
KAPITEL III
Territorial udvikling
Artikel 36
Integrerede territoriale investeringer
1.   Når en strategi for byudvikling eller en anden territorial strategi eller territorial pagt, der er nævnt i artikel 12, stk. 1, i forordning (EU) nr. …/2013, kræver en integreret tilgang, der inddrager investeringer fra ESF, EFRU eller Samhørighedsfonden under mere end én prioritetsakse i et eller flere operationelle programmer, kan aktioner gennemføres som en integreret territorial investering (herefter "ITI").
Aktioner, der gennemføres som en ITI, kan suppleres med finansiel støtte fra ELFUL eller EHFF.
2.   Når en ITI modtager støtte fra EFS, EFRU eller Samhørighedsfonden, beskriver de(t) relevante operationelle program(mer), hvordan det har anvendt ITI-instrumentet og den vejledende finansielle tildeling fra hver prioritetsakse i overensstemmelse med de fondsspecifikke regler.
Når en ITI suppleres med finansiel støtte fra ELFUL eller EHFF, fastsættes den vejledende finansielle tildeling og de foranstaltninger, der er omfattet, i de(t) relevante program(mer) i overensstemmelse med de fondsspecifikke regler.
3.   Medlemsstaten eller forvaltningsmyndigheden kan udpege et eller flere bemyndigede organer, herunder lokale myndigheder, regionaludviklingsorganer eller ikke-statslige organisationer, til at varetage forvaltningen og gennemførelsen af en ITI i overensstemmelse med de fondsspecifikke regler.
4.   Medlemsstaten eller de relevante forvaltningsmyndigheder sikrer, at overvågningssystemet for programmet/programmerne indeholder bestemmelser om identifikation af operationer og output under en prioriteret akse, som bidrager til en ITI.
AFSNIT IV
FINANSIELLE INSTRUMENTER
Artikel 37
Finansielle instrumenter
1.   ESI-fondene kan anvendes til at støtte finansielle instrumenter under et eller flere programmer, herunder når det organiseres via holdingfonde, for at bidrage til realiseringen af specifikke mål, som er fastsat under en prioritet.
Finansielle instrumenter gennemføres til støtte for investeringer, som forventes at være finansielt levedygtige, men ikke kan opnå tilstrækkelig finansiering fra markedskilder. Ved anvendelsen af dette afsnit skal forvaltningsmyndigheden, de organer som gennemfører holdingfonden, og de organer, der gennemfører det finansielle instrument, overholde gældende ret, navnlig reglerne om statsstøtte og offentlige indkøb.
2.   Støtte til finansielle instrumenter baseres på en forhåndsvurdering, som har dokumenteret markedssvigt eller suboptimale investeringsforhold, og den anslåede størrelse og det anslåede omfang af de offentlige investeringsbehov, herunder de typer finansielle instrumenter, der skal støttes. En sådan forhåndsvurdering skal omfatte:
a)
en analyse af markedssvigt, suboptimale investeringsforhold og investeringsbehov for politikområder og tematiske mål eller investeringsprioriteter, der skal adresseres med henblik på at bidrage til opfyldelsen af specifikke mål under en prioritet, som skal støttes via finansielle instrumenter; denne analyse skal baseres på tilgængelig god praksis metodologi
b)
en vurdering af merværdien af de finansielle instrumenter, som det overvejes at støtte via ESI-fondene, overensstemmelsen med andre former for offentlig intervention på samme marked, mulige statsstøttekonsekvenser, den påtænkte interventions proportionalitet og foranstaltninger med henblik på at minimere markedsforvridningen
c)
en vurdering af hvilke yderligere offentlige og private midler der potentielt kan tilvejebringes af det finansielle instrument, helt ned til den endelige modtager (forventet løftestangseffekt), herunder, hvis det er relevant, en vurdering af behovet for og omfanget af præferencebetaling for at tiltrække medfinansiering fra private investorer og/eller en beskrivelse af de mekanismer, som skal anvendes til at fastslå behovet for og omfanget af sådan præferencebetaling, som f.eks. en konkurrencedygtig eller hensigtsmæssig uafhængig vurderingsproces
d)
en vurdering af erfaringerne fra lignende instrumenter og forhåndsvurderinger, som medlemsstaterne tidligere har foretaget, og en beskrivelse af, hvordan sådanne erfaringer vil blive udnyttet fremover
e)
den foreslåede investeringsstrategi, herunder gennemgang af mulighederne for gennemførelsesordninger, jf. artikel 38, de finansielle produkter, der skal tilbydes, de endelige modtagere, der er målgruppen, og den påtænkte kombination med tilskud, alt efter omstændighederne
f)
præcisering af de forventede resultater og af, hvordan det pågældende finansielle instrument forventes at bidrage til opfyldelsen af de specifikke mål for den relevante prioritet, herunder indikatorer for dette bidrag
g)
bestemmelser om, at forhåndsvurderingen kan tages op til revision og ajourføres efter behov under gennemførelsen af ethvert finansielt instrument, hvis gennemførelse er baseret på denne vurdering, såfremt forvaltningsmyndigheden i gennemførelsesfasen finder, at forhåndsvurderingen muligvis ikke længere giver et præcist billede af markedsvilkårene på gennemførelsestidspunktet.
3.   Den i stk. 2 nævnte forhåndsvurdering kan foregå i etaper. Den skal under alle omstændigheder være afsluttet, før forvaltningsmyndigheden beslutter at yde programbidrag til et finansielt instrument.
Et sammendrag af resultaterne og konklusionerne af forhåndsvurderinger for så vidt angår finansielle instrumenter offentliggøres inden tre måneder fra deres afslutning.
Forhåndsvurderingen forelægges overvågningsudvalget til orientering i overensstemmelse med de fondsspecifikke regler.
4.   Såfremt finansielle instrumenter støtter finansiering til virksomheder, herunder SMV'er, skal støtten have til formål at etablere nye virksomheder, kapital i opstartsfasen, dvs. seed capital og startkapital, ekspansionskapital, kapital til styrkelse af en virksomheds generelle aktiviteter eller realisering af nye projekter, indtræden på nye markeder eller nyudvikling i eksisterende virksomheder, uden at dette berører Unionens gældende statsstøtteregler og i overensstemmelse med de fondsspecifikke regler. En sådan støtte kan omfatte investering i både materielle og immaterielle aktiver samt arbejdskapital inden for rammerne af gældende EU-statsstøtteregler med henblik på at stimulere den private sektor som leverandør af finansiering til virksomheder. Den kan også omfatte omkostningerne ved overdragelse af ejendomsrettigheder i virksomheder, forudsat at en sådan overdragelse finder sted mellem uafhængige investorer.
5.   De investeringer, der skal støttes gennem finansielle instrumenter, må ikke være fysisk fuldført eller fuldt ud gennemført på datoen for investeringsbeslutningen.
6.   I de tilfælde, hvor de finansielle instrumenter yder støtte til de endelige modtagere i forbindelse med infrastrukturinvesteringer med det formål at støtte byudvikling eller byomdannelse eller lignende infrastrukturinvesteringer med det formål at sprede ikke-landbrugsaktiviteter i landdistrikterne, kan en sådan støtte omfatte det nødvendige beløb til at omlægge en gældsportefølje med hensyn til infrastruktur, der udgør en del af den nye investering, med et beløb på op til maksimalt 20 % af den samlede programstøtte fra det finansielle instrument til investeringen.
7.   Finansielle instrumenter kan kombineres med tilskud, rentegodtgørelser og tilskud til garantigebyrer. Når der ydes støtte fra ESI-fondene ved hjælp af finansielle instrumenter, og støtten kombineres i én operation med andre former for støtte, der har direkte relation til finansielle instrumenter, som er målrettet de samme endelige modtagere, herunder teknisk støtte, rentegodtgørelser og tilskud til garantigebyrer, skal de bestemmelser, der gælder for de finansielle instrumenter, finde anvendelse på alle støtteformer inden for denne operation. I sådanne tilfælde skal gældende EU-statsstøtteregler overholdes, og der skal føres særskilte optegnelser for hver støtteform.
8.   Endelige modtagere, der støttes af et finansielt instrument under ESI-fondene, kan også modtage bistand fra en anden prioritet eller et andet program under ESI-fondene, som støttes over EU-budgettet i overensstemmelse med Unionens gældende statsstøtteregler. I et sådant tilfælde skal der føres særskilte optegnelser for hver finansieringskilde, og støtten fra ESI-fondenes finansielle instrumenter skal være en del af en operation med støtteberettigede udgifter, som adskiller sig fra andre støttekilder.
9.   Kombinationen af støtte, der ydes i form af tilskud, og finansielle instrumenter som omhandlet i stk. 5 og 7 kan, med forbehold af gældende EU-statsstøtteregler, dække samme udgiftspost, forudsat at summen af alle kombinerede støtteformer ikke overstiger den pågældende udgiftsposts samlede beløb. Tilskud må ikke bruges til at tilbagebetale støtte, der er modtaget fra finansielle instrumenter. Finansielle instrumenter må ikke bruges til at forfinansiere tilskud.
10.   Bidrag i naturalier udgør ikke støtteberettigede udgifter i forbindelse med finansielle instrumenter, undtagen bidrag i form af jord eller fast ejendom i forbindelse med investeringer med henblik på at støtte udvikling af landdistrikterne, byudvikling og byfornyelse, hvor jord eller fast ejendom udgør en del af investeringen. Sådanne bidrag i form af jord eller fast ejendom er støtteberettigede, forudsat at de i artikel 69, stk. 1, fastsatte betingelser er opfyldt.
11.   Moms udgør ikke støtteberettigede udgifter i en operation, undtagen i tilfælde af moms, som ikke kan tilbagebetales ifølge den nationale momslovgivning. Der tages ikke højde for behandlingen af moms vedrørende investeringer, der foretages af endelige modtagere, når det skal bestemmes, om udgifter er støtteberettigede under det finansielle instrument. Såfremt finansielle instrumenter kombineres med tilskud i henhold til nærværende artikels stk. 7 og 8, finder artikel 69, stk. 3, anvendelse på tilskuddet.
12.   Med henblik på anvendelsen af nærværende artikel er gældende EU-statsstøtteregler de regler, der er i kraft på det tidspunkt, hvor forvaltningsmyndigheden eller det organ, der gennemfører holdingfonden, aftalemæssigt forpligter programbidrag til et finansielt instrument, eller hvor det finansielle instrument aftalemæssigt forpligter programbidrag til endelige modtagere, alt efter hvad der er relevant.
13.   Kommissionen tillægges beføjelse til at vedtage delegerede retsakter i overensstemmelse med artikel 149 om supplerende særlige regler om køb af jord og om kombinationen af teknisk bistand med finansielle instrumenter.
Artikel 38
Gennemførelse af finansielle instrumenter
1.   Ved gennemførelsen af artikel 37 kan forvaltningsmyndighederne yde et finansielt bidrag til følgende finansielle instrumenter:
a)
finansielle instrumenter, der er oprettet på EU-plan, og som forvaltes direkte eller indirekte af Kommissionen
b)
finansielle instrumenter, der er oprettet på nationalt, regionalt, tværnationalt plan eller på tværs af grænser, og som forvaltes af forvaltningsmyndigheden eller under dennes ansvar.
2.   Bidrag fra ESI-fondene til finansielle instrumenter i henhold til stk. 1, litra a), anbringes på særskilte konti og anvendes i overensstemmelse med de respektive ESI-fondes målsætninger til at støtte aktioner og endelige modtagere, der er i overensstemmelse med det eller de programmer, som de pågældende bidrag kommer fra.
Bidrag til de i første afsnit omhandlede finansielle instrumenter er omfattet af denne forordning, medmindre undtagelser udtrykkeligt er fastsat.
Andet afsnit berører ikke reglerne om oprettelse af finansielle instrumenter og deres funktionsmåde i henhold til finansforordningen, medmindre de er i modstrid med reglerne i nærværende forordning, i hvilket tilfælde nærværende forordning har forrang.
3.   For finansielle instrumenter i henhold til stk. 1, litra b), kan forvaltningsmyndigheden yde et finansielt bidrag til følgende finansielle instrumenter:
a)
finansielle instrumenter, der opfylder de standardvilkår og -betingelser, som Kommissionen fastsætter i overensstemmelse med dette stykkes andet afsnit
b)
allerede eksisterende eller nyoprettede finansielle instrumenter, der specifikt er udformet for at realisere de specifikke mål, der er fastlagt under den relevante prioritet.
Kommissionen vedtager gennemførelsesretsakter vedrørende de standard vilkår og betingelser som de finansielle instrumenter i litra a), første afsnit skal overholde. Disse gennemførelsesretsakter vedtages efter undersøgelsesprocedure i artikel 150, stk. 3.
4.   Når forvaltningsmyndigheden støtter finansielle instrumenter, som er omhandlet i stk. 1, litra b), kan den:
a)
erhverve kapitalandele i eksisterende eller nyoprettede juridiske enheder, herunder enheder finansieret via andre ESI-fonde, der specielt beskæftiger sig med at gennemføre finansielle instrumenter i overensstemmelse med de respektive ESI-fondes mål, og som vil påtage sig gennemførelsesopgaver; støtten til sådanne enheder må kun omfatte de beløb, der er nødvendige for at gennemføre nye investeringer i overensstemmelse med artikel 37 og på en måde som er forenelig med denne forordnings mål
b)
overdrage gennemførelsesopgaver til:
i)
EIB
ii)
internationale finansielle institutioner, hvor en medlemsstat er aktionær, eller finansielle institutioner, der er etableret i en medlemsstat, og som tager sigte på at opfylde almennyttige målsætninger under en offentlig myndigheds kontrol
iii)
et offentligretligt eller privatretligt organ, eller
c)
foretage gennemførelsesopgaver direkte, når det drejer sig om finansielle instrumenter udelukkende bestående af lån eller garantier. I dette tilfælde anses forvaltningsmyndigheden for at være støttemodtager som defineret i artikel 2, nr. 10).
Ved gennemførelsen af det finansielle instrument skal de organer, der er omhandlet i første afsnit, litra a), b) og c), sikre overholdelsen af gældende ret, herunder de regler, der gælder for ESI-fondene, statsstøtte og offentlige indkøb, og de relevante standarder og gældende lovgivning om forebyggelse af hvidvaskning af penge, terrorbekæmpelse og skattesvig. Disse organer må ikke oprettes i og ikke have forretningsforbindelser med enheder, der er registreret i territorier, hvis jurisdiktioner ikke samarbejder med Unionen i forbindelse med anvendelsen af internationalt aftalte skattestandarder, og de skal anføre disse krav i deres kontrakter med de udvalgte finansielle formidlere.
Kommissionen tillægges beføjelse til at vedtage delegerede retsakter i overensstemmelse med artikel 149 om supplerende særlige regler om funktioner, forpligtelser og ansvarsområder for de organer, som gennemfører de finansielle instrumenter, udvælgelseskriterier i den forbindelse og produkter, som kan leveres via finansielle instrumenter i overensstemmelse med artikel 37. Kommissionen giver samtidigt Europa-Parlamentet og Rådet meddelelse om disse delegerede retsakter senest den 22. april 2014.
5.   De organer, der er omhandlet i stk. 4, første afsnit, litra a) og b), kan for deres del ved gennemførelsen af finansielle instrumenter gennem holdingfonde overdrage en del af gennemførelsen til finansielle formidlere, forudsat at disse enheder på eget ansvar sikrer, at de finansielle formidlere opfylder de kriterier, der er fastsat i artikel 140, stk. 1, 2 og 4, i finansforordningen. Finansielle formidlere udvælges på grundlag af åbne, gennemsigtige, proportionale og ikke-diskriminerende procedurer, idet interessekonflikter undgås.
6.   De organer, der er omhandlet i stk. 4, første afsnit, litra b), og som har fået overdraget gennemførelsesopgaver, åbner forvaltningskonti i eget navn og på vegne af forvaltningsmyndigheden eller opretter det finansielle instrument som en separat finansieringsblok inden for den finansielle institution. I tilfælde af en separat finansieringsblok skal der ske en regnskabsmæssige adskillelse mellemprogrammidler, der investeres i det finansielle instrument, og andre midler, der er til rådighed i den finansielle institution. Forvaltningskontis aktiver og sådanne separate finansieringsblokke forvaltes i overensstemmelse med princippet om forsvarlig økonomisk forvaltning ifølge relevante tilsynsregler og har en passende likviditet.
7.   Når et finansielt instrument gennemføres i henhold til stk. 4, første afsnit, litra a) og b), jf. det finansielle instruments gennemførelsesstruktur, fastsættes vilkårene og betingelserne for bidrag fra programmer til finansielle instrumenter i finansieringsaftaler i overensstemmelse med bilag III på følgende niveauer:
a)
hvor det er relevant, mellem de behørigt bemyndigede repræsentanter for forvaltningsmyndigheden og det organ, der gennemfører holdingfonden, og
b)
mellem de behørigt bemyndigede repræsentanter for forvaltningsmyndigheden eller, hvor det er relevant, det organ, der gennemfører holdingfonden, og det organ, der gennemføre det finansielle instrument.
8.   For finansielle instrumenter, der gennemføres i henhold til stk. 4, første afsnit, litra c), fastsættes vilkårene og betingelserne for bidrag fra programmer til finansielle instrumenter i et strategidokument i overensstemmelse med bilag IV, som skal behandles af overvågningsudvalget.
9.   Nationale offentlige og private bidrag, herunder, hvor det er relevant, bidrag i form af naturalydelser, jf. artikel 37, stk. 10, kan tilvejebringes på niveau af holdingfonden, på niveau af det finansielle instrument eller på niveau af de endelige modtagere i overensstemmelse med de fondsspecifikke regler.
10.   Kommissionen vedtager gennemførelsesretsakter vedrørende ensartede betingelser for de detaljerede ordninger for overførsel og forvaltning af programbidrag, der forvaltes af de i stk. 4, første afsnit, omhandlede organer. Disse gennemførelsesretsakter vedtages efter undersøgelsesproceduren i artikel 150, stk. 3.
Artikel 39
Bidrag fra EFRU og ELFUL til fælles finansielle instrumenter for garantier og securitisation uden loft til fordel for små og mellemstore virksomheder, der implementeres af EIB
1.   I denne artikel forstås ved "gældsfinansiering" lån, leasing eller [bank]garantier.
2.   Medlemsstaterne kan anvende EFRU og ELFUL til at yde et finansielt bidrag til de finansielle instrumenter, jf. artikel 38, stk. 1, litra a), i nærværende forordning som forvaltes indirekte af Kommissionen, idet gennemførelsesopgaverne er overladt til EIB, jf. artikel 58, stk. 1, litra c), nr. iii), i nærværende forordning og artikel 139, stk. 4, i finansforordningen, for så vidt angår følgende aktiviteter:
a)
garantier uden loft, der stiller kapitalfrigørelse til rådighed for finansielle formidlere til nye gældsfinansieringsporteføljer til støtteberettigede SMV'er i overensstemmelse med artikel 37, stk. 4, i nærværende forordning
b)
securitisation som defineret i artikel 4, stk. 1, nr. 61), i Europa-Parlamentets og Rådets forordning (EU) nr. 575/2013 
(
34
)
 af følgende:
i)
eksisterende gældsfinansieringsporteføljer til SMV'er og andre virksomheder med færre end 500 ansatte
ii)
nye gældsfinansieringsporteføljer til SMV'er.
Det finansielle bidrag, der er omhandlet i nærværende stykkes første afsnit, litra a) og b), skal bidrage til junior- og/eller mezzanintrancher i de deri omhandlede porteføljer, forudsat at den relevante finansielle formidler bibeholder en tilstrækkelig stor del af risikoen for porteføljerne, som mindst svarer til kravet om bibeholdelse af risiko i Europa-Parlamentets og Rådets direktiv 2013/36/EU 
(
35
)
 og i forordning (EU) nr. 575/2013for at sikre en tilstrækkelig afpasning af interesser. I tilfælde af securitisation i henhold til nærværende stykkes første afsnit, litra b), er den finansielle formidler forpligtet til at tilvejebringe ny gældsfinansiering til støtteberettigede SMV'er i overensstemmelse med artikel 37, stk. 4, i nærværende forordning.
Hver medlemsstat, der agter at deltage i sådanne finansielle instrumenter, skal bidrage med et beløb, der svarer til SMV'ernes gældsfinansieringsbehov i den pågældende medlemsstat og til den skønnede efterspørgsel efter en sådan SMV-gældsfinansiering, under hensyntagen til forhåndsevalueringen i stk. 4,første afsnit, litra a), men som i intet tilfælde må være større end 7 % af tildelingen fra EFRU og ELFUL til medlemsstaten. Det samlede EFRU- og ELFUL-bidrag fra alle deltagende medlemsstater skal være underlagt et globalt loft på 8 500 000 000 EUR (i 2011-priser).
Vurderer Kommissionen i samråd med EIB vurderer, at det samlede minimumsbidrag til instrumentet, der repræsenterer summen af bidragene fra alle deltagende medlemsstater, er utilstrækkeligt, under behørig hensyntagen til den mindste kritiske masse, der er fastlagt i den i stk. 4, første afsnit, litra a), omhandlede forhåndsevaluering, skal gennemførelsen af det finansielle instrument indstilles og bidragene tilbagebetales til medlemsstaterne.
Er medlemsstaten og EIB ikke i stand til at blive enige om betingelserne for finansieringsaftalen, jf. stk. 4, første afsnit, litra c), skal medlemsstaten indgive en anmodning om ændring af programmet, jf. stk. 4, første afsnit, litra b), og omfordele bidraget til andre programmer og prioriteter i overensstemmelse med kravene om tematisk koncentration.
Er betingelserne for ophør af medlemsstatens bidrag til det instrument, der er etableret i finansieringsaftalen mellem den pågældende medlemsstat og EIB, jf. stk. 4, første afsnit, litra c), opfyldt, skal medlemsstaten indgive en anmodning om ændring af programmet, jf. stk. 4, første afsnit, litra b), og omfordele det resterende bidrag til andre programmer og prioriteter i overensstemmelse med kravene om tematisk koncentration.
Såfremt en medlemsstats deltagelse bringes til ophør, skal medlemsstaten indgive en anmodning om ændring af programmet. Såfremt uudnyttede forpligtelser frigøres, skal de frigjorte forpligtelser igen stilles til rådighed for den pågældende medlemsstat med henblik på omprogrammering til andre programmer og prioriteter i overensstemmelse med kravene om tematisk koncentration.
3.   De SMV'er, der modtager ny gældsfinansiering som et resultat af den nye portefølje, der er opbygget af den finansielle formidler i forbindelse med det i stk. 2 nævnte finansielle instrument, skal betragtes som de endelige modtagere af EFRU's og ELFUL's bidrag til det pågældende finansielle instrument.
4.   Det finansielle bidrag, jf. stk. 2, skal opfylde følgende betingelser:
a)
uanset artikel 37, stk. 2, skal det være baseret på en forhåndsevaluering på EU-plan foretaget af EIB og Kommissionen.
Forhåndsevalueringen skal bygge på tilgængelige datakilder vedrørende bankers gældsfinansiering og SMV'er og vil bl.a. omfatte en analyse af SMV'ers finansieringsbehov på EU-plan, SMV'ers finansieringsvilkår samt en angivelse af SMV-finansieringsgabet i hver enkelt medlemsstat, en profil af SMV-sektorens økonomiske og finansielle situation på medlemsstatsplan, den mindste kritiske masse af samlede bidrag, en oversigt over skønnede totale lånevolumener frembragt af sådanne bidrag og den opnåede merværdi
b)
det skal stilles til rådighed af hver deltagende medlemsstat som en del af et enkelt dedikeret nationalt program pr. finansielt bidrag fra EFRU og ELFUL til støtte for det tematiske mål i artikel 9, første afsnit, nr. 3)
c)
det skal være underlagt betingelserne i en finansieringsaftale indgået mellem hver deltagende medlemsstat og EIB, omfattende bl.a.:
i)
EIB's opgaver og forpligtelser, herunder betaling
ii)
den minimumsgearingsgrad, der skal være nået ved klart definerede delmål inden for den i artikel 65, stk. 2, angivne støttelsesberettigelsesperiode
iii)
betingelserne for den nye gældsfinansiering
iv)
bestemmelser vedrørende ikke-støtteberettigede aktiviteter og udelukkelseskriterier
v)
forfaldsplanen for betalinger
vi)
bøder i tilfælde af, at de finansielle formidlere misligholder deres forpligtelser
vii)
udvælgelse af finansielle formidlere
viii)
overvågning, rapportering og revision
ix)
synlighed
x)
betingelser for opsigelse af aftalen.
Med henblik på gennemførelsen af instrumentet indgår EIB aftaler med udvalgte finansielle formidlere
d)
i tilfælde af, at finansieringsaftalen, jf. litra c), ikke er indgået senest seks måneder efter vedtagelsen af programmet, jf. litra b), har medlemsstaten ret til at omfordele sådanne bidrag til andre programmer og prioriteter i overensstemmelse med kravene om tematisk koncentration.
For at sikre ensartede betingelser for gennemførelsen af denne artikel, vedtager Kommissionen en gennemførelsesretsakt som fastlægger modellen for finansieringsaftalen som omhandlet i første afsnit, litra c). Denne gennemførelsesretsakt vedtages efter undersøgelsesproceduren, jf. artikel 150, stk. 3.
5.   Der skal i hver deltagende medlemsstat ved hvert af de delmål, der er fastsat i finansieringsaftalen, jf. stk. 4, første afsnit, litra c), opnås en minimumsgearingsgrad beregnet som forholdet mellem den nye gældsfinansiering til støtteberettigede SMV'er, der skal tilvejebringes af de finansielle formidlere, og det tilsvarende EFRU- og ELFUL-bidrag fra den pågældende medlemsstat til de finansielle instrumenter. En sådan minimumsgearingsgrad kan variere mellem de deltagende medlemsstater.
I tilfælde af, at den finansielle formidler ikke opnår den minimumsgearingsgrad, der er fastsat i finansieringsaftalen, jf. stk. 4, første afsnit, litra c), skal den være kontraktligt forpligtet til at betale bøder til den deltagende medlemsstat i overensstemmelse med de vilkår og betingelser, der er fastsat i finansieringsaftalen.
Hverken de udstedte garantier eller de relevante securitisationstransaktioner berøres af den finansielle formidlers manglende opnåelse af den minimumsgearingsgrad, der er fastsat i finansieringsaftalen.
6.   Uanset artikel 38, stk. 2, første afsnit, kan finansielle bidrag, jf. nærværende artikels stk. 2, indsættes på særskilte konti for hver medlemsstat eller, hvis to eller flere deltagende medlemsstater giver deres samtykke, på en fælles konto, der dækker alle sådanne medlemsstater og anvendes i overensstemmelse med de specifikke mål for de programmer, hvorfra bidragene stammer.
7.   Uanset artikel 41, stk. 1 og 2, for så vidt angår de finansielle bidrag, der er omhandlet i nærværende artikels stk. 1, skal medlemsstatens betalingsanmodning til Kommissionen være baseret på 100 % af de beløb, der skal betales af medlemsstaten til EIB i overensstemmelse med den forfaldsplan, der er defineret i finansieringsaftalen, jf. nærværende artikels stk. 4, første afsnit, litra c). Sådanne betalingsanmodninger skal være baseret på de beløb, EIB har anmodet om, som skønnes nødvendige til dækning af forpligtelser til garantiaftaler eller securitisationstransaktioner, der skal indgås inden for de tre følgende måneder. Betalinger fra medlemsstaterne til EIB skal foretages hurtigst muligt, og under alle omstændigheder inden forpligtelserne indgås af EIB.
8.   Ved programmets afslutning udgør de støtteberettigede udgifter det samlede beløb, som programmet har bidraget til det finansielle instrument til dækning af følgende:
a)
for så vidt angår aktiviteterne i nærværende artikels stk. 2, første afsnit, litra a, de i artikel 42, stk. 3, første afsnit, litra b), omhandlede midler
b)
for så vidt angår aktiviteterne i nærværende artikels stk. 2, første afsnit, litra b), det samlede beløb af den nye gældsfinansiering opnået gennem securitisationstransaktioner, der udbetales til støtteberettigede SMV'er eller kommer dem til gavn inden for den støtteperiode, der er omhandlet i artikel 65, stk. 2.
9.   Med henblik på artikel 44 og 45 anses uudnyttede garantier og beløb, der inddrives i forbindelse med henholdsvis garantier uden loft og securitisationstransaktioner, for indtægter, der tilbagebetales til de finansielle instrumenter. Ved afviklingen af de finansielle instrumenter skal nettoprovenuet herfra, efter fradrag af omkostninger, gebyrer og betaling af skyldige beløb til kreditorer med forrang for EFRU og ELFUL, tilbagebetales til de relevante medlemsstater i forhold til deres bidrag til det finansielle instrument.
10.   Den i artikel 46, stk. 1, nævnte rapport skal omfatte følgende yderligere elementer:
a)
det samlede støttebeløb fra EFRU og ELFUL, der er betalt til det finansielle instrument vedrørende garantier uden loft eller securitisationstransaktioner, opdelt efter program og prioritet eller foranstaltning
b)
de fremskridt, der er gjort i forbindelse med opbygningen af den nye gældsfinansiering i overensstemmelse med artikel 37, stk. 4, for støtteberettigede SMV'er.
11.   Uanset artikel 93, stk. 1, kan midlerne til instrumenter under nærværende artikels stk. 2 anvendes med henblik på tilvejebringelse af ny SMV-gældsfinansiering på hele medlemsstatens område, uden hensyn til regionskategorier, medmindre andet er fastsat i finansieringsaftalen i nærværende artikels stk. 4, første afsnit, litra c).
12.   Artikel 70 finder ikke anvendelse på programmer, der er oprettet for at gennemføre finansielle instrumenter i henhold til denne artikel.
Artikel 40
Forvaltning og kontrol af finansielle instrumenter
1.   Organer, der er udpeget i henhold til artikel 124 i nærværende forordning for EFRU, Samhørighedsfonden, ESF og EHFF og artikel 65 i ELFUL-forordningen for ELFUL, må ikke foretage verificeringer på stedet af operationer, der omfatter finansielle instrumenter, som gennemføres i henhold til artikel 38, stk. 1, litra a). Disse udpegede organer modtager regelmæssige kontrolrapporter fra de organer, der har fået til opgave at gennemføre sådanne finansielle instrumenter.
2.   De organer, der har ansvaret for at revidere programmerne, må ikke foretage revisioner af operationer, der omfatter finansielle instrumenter, som gennemføres i henhold til artikel 38, stk. 1, litra a), eller af forvaltnings- og kontrolsystemer vedrørende disse finansielle instrumenter. De modtager regelmæssige kontrolrapporter fra de revisorer, der er udpeget i aftalerne om oprettelse af disse finansielle instrumenter.
3.   De organer, der har ansvaret for at revidere programmerne, må kun foretage revisioner på det endelige modtagerniveau når en eller flere af følgende situationer foreligger:
a)
der findes ingen tilgængelig dokumentation på forvaltningsmyndighedsniveau eller på niveauet for de organer, der gennemfører finansielle instrumenter, der dokumenterer støtten fra det finansielle instrument til de endelige modtagere og, at denne er blevet brugt til de planlagte formål i overensstemmelse med gældende ret
b)
der er beviser på, at de dokumenter, som er tilgængelige på forvaltningsmyndighedsniveau eller på niveauet for de organer, som gennemfører finansielle instrumenter, ikke giver et sandt og retvisende billede af den støtte, der er ydet.
4.   Kommissionen tillægges beføjelse til at vedtage delegerede retsakter i overensstemmelse med artikel 142 om forvaltning af og kontrol med finansielle instrumenter, som omhandlet i artikel 38, stk. 1, litra b), herunder kontroller, der skal foretages af forvaltnings- og revisionsmyndigheder, ordninger for opbevaring af dokumentation, elementer, der skal bevises ved hjælp af dokumentation, samt forvaltnings- og kontrol- og revisionsordninger. Kommissionen giver samtidigt Europa-Parlamentet og Rådet meddelelse om disse delegerede retsakter senest den 22. april 2014.
5.   De organer, der gennemfører finansielle instrumenter, skal være ansvarlige for at sikre, at dokumentation er tilgængelig, og må ikke pålægge de endelige modtagere regnskabsopbevaringskrav, der går ud over, hvad der er nødvendigt for at sætte dem i stand til at efterkomme dette ansvar.
Artikel 41
Betalingsanmodninger, der vedrører udgifter til finansielle instrumenter
1.   For så vidt angår finansielle instrumenter omhandlet i artikel 38, stk. 1, litra a), og finansielle instrumenter omhandlet i artikel 38, stk. 1, litra b), der gennemføres i henhold til artikel 38, stk. 4, litra a) og b), indgives der trinvise anmodninger om mellemliggende betalinger, når der er tale om programbidrag, der betales til det finansielle instrument i støtteberettigelsesperioden som omhandlet i artikel 65, stk. 2, ("støtteberettigelsesperioden"), i overensstemmelse med følgende betingelser:
a)
størrelsen af det programbidrag, der betales til det finansielle instrument, og som anføres i alle anmodninger om mellemliggende betalinger indgivet i støtteberettigelsesperioden må ikke overstige 25 % af det samlede beløb af de programbidrag, der er afsat til det finansielle instrument i henhold til den relevante finansieringsaftale, svarende til de udgifter som omhandlet i artikel 42, stk. 1, litra a), b) og d), der forventes at blive betalt i støtteberettigelsesperioden. Anmodninger om mellemliggende betalinger, der indgives efter støtteberettigelsesperioden skal omfatte de samlede støtteberettigede udgifter som omhandlet i artikel 42
b)
alle anmodninger om mellemliggende betalinger, jf. nærværende stykkes litra a), kan omfatte op til 25 % af det samlede beløb for den nationale medfinansiering, jf. artikel 38, stk. 9, der forventes udbetalt til det finansielle instrument, eller på samme niveau som endelige modtagere for udgifter inden for betydningen af artikel 42, stk. 1, litra a), b) og d), i støtteberettigelsesperioden
c)
efterfølgende anmodninger om mellemliggende betalinger i støtteberettigelsesperioden kan først indgives:
i)
for den anden anmodning om mellemliggende betaling, når mindst 60 % af beløbet i den første anmodning om mellemliggende betalinger er blevet anvendt til støtteberettigede udgifter som omhandlet i artikel 42, stk. 1, litra a), b) og d)
ii)
for den tredje og efterfølgende anmodninger om mellemliggende betalinger, når mindst 85 % af beløbene i de foregående anmodninger om mellemliggende betalinger er blevet anvendt til støtteberettigede udgifter som omhandlet i artikel 42, stk. 1, litra a), b) og d)
d)
alle anmodninger om mellemliggende betalinger, der omfatter udgifter vedrørende finansielle instrumenter, skal særskilt oplyse om de samlede programbidrag, der er udbetalt til det finansielle instrument, og om de beløb, der er udbetalt som støtteberettigede udgifter som omhandlet i artikel 42, stk. 1, litra a), b) og d).
Ved afslutningen af et program skal anmodningen om betaling af den endelige saldo omfatte de samlede støtteberettigede udgifter som omhandlet i artikel 42.
2.   For så vidt angår finansielle instrumenter omhandlet i artikel 38, stk. 1, litra b), og gennemført i henhold til artikel 38, stk. 4, litra c), skal anmodninger om mellemliggende betalinger og om betaling af den endelige saldo omfatte de samlede udbetalinger, forvaltningsmyndigheden har foretaget vedrørende investeringer i endelige modtagere, jf. artikel 42, stk. 1, litra a) og b).
3.   Kommissionen tillægges beføjelse til at vedtage delegerede retsakter i overensstemmelse med artikel 149 om reglerne om tilbagetrækning af betalinger til finansielle instrumenter og mulige konsekvenstilpasninger i forbindelse med betalingsanmodninger.
4.   For at sikre ensartede betingelser for gennemførelsen af denne artikel vedtager Kommission gennemførelsesretsakter som fastlægger de modeller, der skal bruges, når der sammen med betalingsanmodninger til Kommissionen forelægges supplerende oplysninger om finansielle instrumenter. Disse gennemførelsesretsakter vedtages efter undersøgelsesproceduren i artikel 150, stk. 3.
Artikel 42
Støtteberettigede udgifter ved afslutningen
1.   Ved afslutningen af et program udgør de støtteberettigede udgifter til det finansielle instrument det samlede beløb for programbidrag, der faktisk er udbetalt – eller i forbindelse med garantier er indgået forpligtelse for – af det finansielle instrument inden for støtteberettigelsesperioden, som dækker:
a)
betalinger til endelige modtagere og i de i artikel 37, stk. 7, nævnte tilfælde betalinger til fordel for endelige modtagere
b)
midler afsat til garantiaftaler, hvad enten de er udestående eller allerede er udløbet, som har til formål at imødekomme eventuel garantiudnyttelse i forbindelse med tab, som er beregnet på grundlag af en forsigtig forudgående risikovurdering, og som omfatter et samlet beløb for underliggende nye lån eller andre risikobærende instrumenter for nye investeringer i de endelige modtagere
c)
kapitaliserede rentegodtgørelser og tilskud til garantigebyrer, som skal betales i en periode på højst ti år efter støtteberettigelsesperioden, og som anvendes i kombination med finansielle instrumenter, og som er indbetalt på en spærret konto, der er oprettet specifikt med dette formål, med henblik på faktisk udbetaling efter støtteberettigelsesperioden men for så vidt angår lån eller andre risikobærende instrumenter er udbetalt til investeringer i endelige modtagere i støtteberettigelsesperioden
d)
det finansielle instruments refusion af afholdte forvaltningsomkostninger eller betaling af forvaltningsgebyrer.
Kommissionen tillægges beføjelse til at vedtage delegerede retsakter i overensstemmelse med artikel 149, som fastlægger de specifikke regler vedrørende oprettelse af et system til kapitalisering af de årlige rater vedrørende rentegodtgørelser og tilskud til garantigebyrer, der er omhandlet i første afsnit, litra c).
2.   I tilfælde af egenkapitalbaserede instrumenter og mikrokreditter kan kapitaliserede forvaltningsomkostninger eller gebyrer, der skal betales for en periode på højst seks år efter støtteberettigelsesperioden, for så vidt angår investeringer i endelige modtagere, der har fundet sted inden for støtteberettigelsesperioden, og som ikke er omfattet af bestemmelserne i artikel 44 eller 45, betragtes som støtteberettigede udgifter, når de er indbetalt på en spærret konto, der er oprettet specifikt med dette formål.
3.   I tilfælde af egenkapitalbaserede instrumenter for de i artikel 37, stk. 4, nævnte virksomheder for hvilke den i artikel 38, stk. 7, litra b), omhandlede finansieringsaftale blev undertegnet inden den 31. december 2017, og som ved udgangen af støtteberettigelsesperioden, havde investeret mindst 55 % af de programmidler, der var afsat i den relevante finansieringsaftale, kan et begrænset antal betalinger for investeringer i endelige modtagere, der skal foretages for en periode på højst fire år efter afslutningen af støtteberettigelsesperioden, blive betragtet som støtteberettigede udgifter, når de indbetales på en spærret konto oprettet specielt til dette formål, forudsat at statsstøttereglerne overholdes, og at alle de nedenstående betingelser er opfyldt.
Det beløb, der indbetales på den spærrede konto:
a)
må udelukkende anvendes til opfølgende investeringer i endelige modtagere, der har modtaget indledende egenkapitalinvesteringer fra det finansielle instrument inden for den støtteberettigede periode, som stadig er helt eller delvist udestående
b)
må udelukkende anvendes til opfølgende investeringer i overensstemmelse med markedsbaserede standarder og markedsbaserede kontraktlige ordninger og begrænset til det minimum, der er nødvendigt for at stimulere den private sektors medinvestering, og samtidig sikre målvirksomhederne kontinuitet i finansieringen, så både offentlige og private investorer kan drage fordel af investeringerne
c)
må ikke overstige 20 % af det i stk. 1,første afsnit, litra a), nævnte egenkapitalbaserede instruments støtteberettigede udgifter, som er det loft, som kapitalmidler og renter, der tilbageføres til det egenkapitalbaserede instrument i støtteberettigelsesperioden, skal trækkes fra.
Eventuelle beløb, der indbetales på den spærrede konto, og som ikke anvendes til investeringer i endelige modtagere, der betales i den i først afsnit omhandlede periode, skal anvendes i overensstemmelse med artikel 45.
4.   De støtteberettigede udgifter, der oplyses i overensstemmelse med stk. 1 og 2, må ikke overstige summen af:
a)
den samlede støtte fra ESI-fondene, der er udbetalt med henblik på stk. 1 og 2, og
b)
den modsvarende nationale medfinansiering.
5.   Det organ, der gennemfører holdingfonden, eller de organer, der gennemfører de finansielle instrumenter, jf. artikel 38, stk. 4, litra a) og b), kan opkræve forvaltningsomkostninger og -gebyrer som omhandlet i stk. 1, første afsnit, litra d), og stk. 2,i nærværende artikel, og må ikke overstige de tærskler, der fastsættes i den delegerede retsakt, der er omhandlet i stk. 6 i nærværende artikel. Idet forvaltningsomkostningerne omfatter direkte eller indirekte omkostningsposter, der refunderes ved forelæggelse af udgiftsbilag, skal forvaltningsgebyrer være relateret til en aftalt pris for leverede tjenesteydelser fastsat via en konkurrencepræget markedsproces, hvor det er relevant. Forvaltningsomkostninger og -gebyrer skal være baseret på en resultatbaseret beregningsmetode.
Forvaltningsomkostninger og -gebyrer kan omfatte stiftelsesomkostninger. Hvis stiftelsesomkostningerne eller en del heraf opkræves af de endelige modtagere, må de ikke angives som støtteberettigede udgifter.
Forvaltningsomkostninger og -gebyrer, herunder i forbindelse med forberedende arbejde med det finansielle instrument før undertegnelsen af den relevante finansieringsaftale, er støtteberettigede fra datoen for undertegnelse af den relevante finansieringsaftale.
6.   Kommissionen tillægges beføjelse til at vedtage delegerede retsakter i overensstemmelse med artikel 149 om fastsættelse af de specifikke regler for kriterierne for beregning af forvaltningsomkostninger og -gebyrer på grundlag af resultater og de gældende tærskler samt regler om godtgørelse af kapitaliserede forvaltningsomkostninger og gebyrer for egenkapitalbaserede instrumenter og mikrokreditter.
Artikel 43
Renter og anden indtjening, der skabes af støtte fra ESI-fondene til finansielle instrumenter
1.   Støtte fra ESI-fondene udbetalt til finansielle instrumenter skal placeres på rentebærende konti i finansielle institutioner i medlemsstaterne og skal investeres midlertidigt i overensstemmelse med principperne om forsvarlig økonomisk forvaltning.
2.   Renter og anden indtjening, der kan henføres til støtte fra ESI-fondene udbetalt til finansielle instrumenter, anvendes til de samme formål, herunder godtgørelse af afholdte forvaltningsomkostninger eller betaling af forvaltningsgebyrer under det finansielle instrument i overensstemmelse med artikel 42, stk. 1, første afsnit, litra d), og udgifter betalt i overensstemmelse med artikel 42, stk. 2, som den oprindelige støtte fra ESI-fondene, enten inden for samme finansielle instrument eller efter afviklingen af det finansielle instrument inden for andre finansielle instrumenter eller støtteformer i overensstemmelse med de specifikke mål i henhold til en prioritet frem til støtteberettigelsesperiodens ophør.
3.   Forvaltningsmyndigheden sikrer, at der føres passende registre over brugen af renter og anden indtjening.
Artikel 44
Genanvendelse af midler, der kan henføres til støtte fra ESI-fondene indtil støtteberettigelsesperiodens ophør
1.   Midler, der tilbagebetales til finansielle instrumenter fra investeringer eller fra frigørelsen af midler afsat til garantiaftaler, herunder kapitaltilbagebetalinger og indtjening samt andre indtægter eller afkast såsom renter, garantigebyrer, udbytte, kapitalgevinster eller anden indkomst fra investeringer, og som kan henføres til støtten fra ESI-fondene, genanvendes til følgende formål op til de beløb, der er nødvendige, og i den rækkefølge, der er aftalt i de relevante finansieringsaftaler:
a)
yderligere investeringer gennem samme eller andre finansielle instrumenter i overensstemmelse med de specifikke mål under en prioritet
b)
hvor det er relevant, præferencebetaling til private investorer eller offentlige investorer, som arbejder i henhold til det markedsøkonomiske princip, og som leverer medfinansiering til støtten fra ESI-fondene til det finansielle instrument eller fungerer som medinvestorer over for de endelige modtagere.
c)
hvor det er relevant, det finansielle instruments refusion af afholdte forvaltningsomkostninger og betaling af forvaltningsgebyrer
Behovet og niveauet for præferencebetaling i henhold til første afsnit, litra b), fastslås i forbindelse med forhåndsvurderingen. Præferencebetalingen må ikke overstige, hvad der er nødvendigt for at skabe incitamenter til at tiltrække privat medfinansiering, og må ikke overkompensere private investorer eller offentlige investorer, som arbejder i henhold til det markedsøkonomiske princip. Afvejningen af interesser sikres gennem en hensigtsmæssig deling af risiko og fortjeneste og skal foretages på normal kommerciel basis og være forenelig med EU-statsstøttereglerne.
2.   Forvaltningsmyndigheden sikrer, at der føres passende registre over anvendelsen af de midler, der er omhandlet i stk. 1.
Artikel 45
Anvendelse af midler efter støtteberettigelsesperiodens ophør
Medlemsstaterne træffer de nødvendige foranstaltninger for at sikre, at de midler, der betales tilbage til finansielle instrumenter, herunder kapitaltilbagebetalinger og indtjening og andre indtægter eller afkast, som er genereret i en periode på mindst otte år efter støtteberettigelsesperiodens ophør, som kan henføres til støtte fra ESI-fondene til finansielle instrumenter i overensstemmelse med artikel 37, anvendes i overensstemmelse med målene for programmet eller programmerne, enten inden for det samme finansielle instrument eller, når disse midler ikke længere findes i det finansielle instrument, inden for andre finansielle instrumenter, i begge tilfælde forudsat, at en vurdering af markedsvilkårene viser, at der fortsat er behov for sådanne investeringer, eller i andre støtteformer.
Artikel 46
Rapport om gennemførelsen af finansielle instrumenter
1.   Som et bilag til den årlige gennemførelsesrapport sender forvaltningsmyndigheden Kommissionen en særlig rapport, der dækker de operationer, som omfatter finansielle instrumenter.
2.   Den særlige rapport, der er nævnt i stk. 1, skal for hvert finansielt instrument omfatte følgende oplysninger:
a)
identifikation af programmet og den prioritet eller foranstaltning, hvorfra der ydes støtte fra ESI-fondene
b)
beskrivelse af det finansielle instrument og gennemførelsesordningerne
c)
identifikation af de organer, som gennemfører finansielle instrumenter, og de organer, som gennemfører holdingfonde, hvor det er relevant, i henhold til artikel 38, stk. 1, litra a), artikel 38, stk. 4, litra a), b) og c), og de finansielle formidlere, som er omhandlet i artikel 38, stk. 6
d)
samlet programbidragsbeløb pr. prioritet eller foranstaltning, der er betalt til det finansielle instrument
e)
samlet støttebeløb, der er udbetalt til de endelige modtagere eller til fordel for endelige modtagere eller afsat til garantier af det finansielle instrument til investeringer i de endelige modtagere samt påløbne forvaltningsomkostninger eller betalte forvaltningsgebyrer pr. program og prioritet eller foranstaltning
f)
resultaterne af det finansielle instrument, herunder fremskridt i forbindelse med oprettelsen og udvælgelse af organer, der gennemfører det finansielle instrument, herunder det organ, som gennemfører en holdingfond
g)
rente og anden indtjening, som genereres med støtte fra ESI-fondene til det finansielle instrument og programmidler, der tilbagebetales til finansielle instrumenter fra investeringer, som omhandlet i artikel 43 og 44
h)
fremskridt i retning af den forventede gearingseffekt af investeringer foretaget af det finansielle instrument og værdien af investeringer og andre kapitalinteresser
i)
værdien af egenkapitalinvesteringer i forhold til de foregående år
j)
det finansielle instruments bidrag til at nå indikatorerne for den pågældende prioritet eller foranstaltning.
Det kan vælges kun at medtage oplysningerne i første afsnit, litra h) og j), i bilaget til de årlige gennemførelsesrapporter, der forelægges i 2017 og 2019, og i den endelige gennemførelsesrapport. Overvågningsforpligtelserne i første afsnit, litra a) og j), finder ikke anvendelse for så vidt angår endelige modtagere.
3.   For at sikre ensartede betingelser for gennemførelsen af denne artikel vedtager Kommissionengennemførelsesretsakter, som fastlægger de modeller, der skal bruges til rapportering vedrørende finansielle instrumenter til Kommissionen. Disse gennemførelsesretsakter vedtages efter undersøgelsesproceduren i artikel 150, stk. 3.
4.   Hvert år, første gang i 2016, forelægger Kommissionen senest seks måneder efter fristen for forelæggelse af de årlige gennemførelsesrapporter, jf. artikel 111, stk. 1, for EFRU, ESF og Samhørighedsfonden, artikel 75 i ELFUL-forordningen for ELFUL og de relevante bestemmelser i de fondsspecifikke regler for EHFF, sammenfatninger af dataene om fremskridtet i forbindelse med finansieringen og gennemførelsen af de finansielle instrumenter, som forvaltningsmyndighederne sender i overensstemmelse med nærværende artikel. Disse sammenfatninger forelægges Europa-Parlamentet og Rådet og offentliggøres.
AFSNIT V
OVERVÅGNING OG EVALUERING
KAPITEL I
Overvågning
Afdeling I
Overvågning af programmer
Artikel 47
Overvågningsudvalg
1.   Senest tre måneder efter den dato, hvor medlemsstaten underrettes om kommissionsafgørelsen om vedtagelse af et program, nedsætter medlemsstaten et udvalg i overensstemmelse med dens institutionelle, retlige og finansielle rammer, der skal overvåge programmet efter aftale med forvaltningsmyndigheden ("overvågningsudvalget").
En medlemsstat kan nedsætte et enkelt overvågningsudvalg til at dække mere end ét program, der medfinansieres af ESI-fondene.
2.   Hvert overvågningsudvalg udarbejder og vedtager selv sin forretningsorden i overensstemmelse med den pågældende medlemsstats institutionelle, retlige og finansielle rammer.
3.   Overvågningsudvalget for et program under målet om europæisk territorialt samarbejde nedsættes af de medlemsstater, der deltager i samarbejdsprogrammet, og af tredjelande, såfremt de har accepteret invitationen til at deltage i samarbejdsprogrammet, efter aftale med forvaltningsmyndigheden senest tre måneder efter den dato, hvor medlemsstaten underrettes om afgørelsen om godkendelse af samarbejdsprogrammet, et. Overvågningsudvalget udarbejder og vedtager selv sin forretningsorden.
Artikel 48
Overvågningsudvalgets sammensætning
1.   Sammensætningen af overvågningsudvalget fastsættes af medlemsstaten, forudsat at overvågningsudvalget er sammensat af repræsentanter for de relevante myndigheder i medlemsstaten, eventuelle bemyndigede organer og repræsentanter for de i artikel 5 omhandlede partnere. Repræsentanter for partnerne udpeges af de enkelte partnere til at deltage i overvågningsudvalget via gennemsigtige processer. Hvert medlem af Overvågningsudvalget kan have stemmeret.
Sammensætningen af overvågningsudvalget for et program under målet om europæisk territorialt samarbejde aftales af de deltagende medlemsstater i programmet og, af tredjelande, såfremt de har accepteret opfordringen til at deltage i samarbejdsprogrammet. Overvågningsudvalget skal have deltagelse af relevante repræsentanter for de pågældende medlemsstaterne og tredjelande. Overvågningsudvalget kan omfatte repræsentanter fra den EGTS, som gennemfører aktiviteter i forbindelse med programmet inden for programområdet.
2.   Listen over medlemmerne af overvågningsudvalget offentliggøres.
3.   Kommissionen deltager i overvågningsudvalgets arbejde med rådgivende funktion.
4.   Hvis EIB bidrager til et program, kan den deltage i arbejdet i overvågningsudvalget med rådgivende funktion.
5.   Formandskabet for overvågningsudvalget varetages af en repræsentant for medlemsstaten eller forvaltningsmyndigheden.
Artikel 49
Overvågningsudvalgets funktioner
1.   Overvågningsudvalget mødes mindst én gang om året og behandler gennemførelsen af programmet og fremskridt med hensyn til realisering af målene. I denne sammenhæng tager udvalget hensyn til de finansielle data, de fælles og de programspecifikke indikatorer, herunder ændringer i værdien af resultatindikatorer og fremskridt hen imod kvantificerede målværdier, og delmål fastlagt i resultatrammen, der er omhandlet i artikel 21, stk. 1, og, hvor det er relevant, resultater af kvalitative analyser.
2.   Overvågningsudvalget undersøger alle faktorer, der påvirker programmets resultater, herunder konklusionerne af resultatgennemgangen.
3.   Overvågningsudvalget høres og afgiver, såfremt det anser det for at være hensigtsmæssigt, en udtalelse om eventuelle ændringer af programmet, som foreslås af forvaltningsmyndigheden.
4.   Overvågningsudvalget kan fremsætte bemærkninger til forvaltningsmyndigheden vedrørende gennemførelsen og evalueringen af programmet, herunder foranstaltninger med henblik på at nedbringe den administrative byrde for støttemodtagerne. Overvågningsudvalget overvåger foranstaltninger, der er truffet som resultat af dets bemærkninger.
Artikel 50
Gennemførelsesrapporter
1.   Fra 2016 til og med 2023 forelægger hver medlemsstat Kommissionen en årlig rapport om gennemførelsen af programmet i det foregående finansår. Hver medlemsstat forelægger Kommissionen en endelig rapport om gennemførelsen af programmet for så vidt angår EFRU, ESF og Samhørighedsfonden og en årlig gennemførelsesrapport for så vidt angår ELFUL og EHFF inden den frist, der er fastsat i de fondsspecifikke forordninger.
2.   De årlige rapporter skal indeholde vigtige oplysninger om gennemførelsen af programmet og dets prioriteter med henvisning til de finansielle data, fælles og programspecifikke indikatorer og kvantificerede målværdier, herunder ændringer i værdien af resultatindikatorer, og, hvor det er relevant, begyndende med den årlige gennemførelsesrapport, der skal forelægges i 2017, de delmål, der er fastlagt i resultatrammen. De fremlagte data skal referere til værdier for indikatorer for fuldt gennemførte operationer samt, hvor det er muligt, tage hensyn til gennemførelsesstadiet for udvalgte operationer. De skal desuden beskrive en sammenfatning af resultaterne af alle de vurderinger af programmet, som er blevet tilgængelige i løbet af det foregående regnskabsår, eventuelle faktorer, der påvirker programmets resultat, samt de foranstaltninger, der er truffet. Den årlige gennemførelsesrapport, der skal forelægges i 2016, kan ligeledes, hvor der er relevant, indeholde foranstaltninger til opfyldelse af forhåndsbetingelser.
3.   Uanset stk. 2 kan særlige regler vedrørende de data, der skal fremlægges for ESF, fastsættes i ESF-forordningen.
4.   Den årlige gennemførelsesrapport, der skal forelægges i 2017, skal indeholde og vurdere de oplysninger, der er omhandlet i stk. 2, og fremskridt med hensyn til at nå programmets mål, herunder ESI-fondenes bidrag til ændringer i værdien af resultatindikatorer, når der foreligger dokumentation fra relevante evalueringer. Denne årlige gennemførelsesrapport skal beskrive de foranstaltninger, der er truffet for at opfylde de forhåndsbetingelser, der ikke er opfyldt på tidspunktet for vedtagelsen af programmerne. Den skal endvidere vurdere gennemførelsen af foranstaltningerne med henblik på at tage hensyn til principperne i artikel 7 og 8 samt den rolle, som partnerne, jf. artikel 5, spiller i gennemførelsen af programmet, og rapportere om den støtte, der er anvendt til målene vedrørende klimaforandringer.
5.   Den årlige gennemførelsesrapport, der skal forelægges i 2019, og den endelige gennemførelsesrapport for ESI-fondene skal, ud over de oplysninger og den vurdering, der er omhandlet i stk. 2 og 3, indeholde oplysninger om og vurdere fremskridtene med hensyn til at nå programmets mål og dets bidrag til virkeliggørelse af EU-strategien for intelligent, bæredygtig og inklusiv vækst.
6.   For at blive betragtet som tilfredsstillende, skal de i stk. 1-5 omhandlede årlige gennemførelsesrapporter indeholde alle de oplysninger, der kræves i de nævnte stykker og i de fondsspecifikke regler.
Senest 15 arbejdsdage fra datoen for modtagelsen af den årlige gennemførelsesrapport underretter Kommissionen medlemsstaten, hvis rapporten ikke er tilfredsstillende; i modsat fald betragtes den som tilfredsstillende.
7.   Kommissionen behandler den årlige og endelige gennemførelsesrapport og underretter medlemsstaten om sine bemærkninger senest to måneder efter datoen for modtagelsen af den årlige gennemførelsesrapport og senest fem måneder efter datoen for modtagelsen af den endelige gennemførelsesrapport. Hvis Kommissionen ikke har fremsat bemærkninger inden disse frister, anses rapporterne for at være godkendt.
8.   Kommissionen kan fremsætte bemærkninger til forvaltningsmyndigheden vedrørende emner, der i væsentlig grad berører gennemførelsen af programmet. Hvis der fremsættes sådanne bemærkninger, tilvejebringer forvaltningsmyndigheden alle nødvendige oplysninger med hensyn til disse bemærkninger og underretter, hvor det er relevant, Kommissionen inden tre måneder om de foranstaltninger, der er truffet.
9.   De årlige og endelige gennemførelsesrapporter samt et sammendrag af deres indhold til borgerne gøres offentligt tilgængeligt.
Artikel 51
Årligt statusmøde
1.   Der afholdes hvert år fra 2016 til og med 2023 et årligt statusmøde mellem Kommissionen og hver enkelt medlemsstat for at behandle resultaterne af hvert program under hensyntagen til den årlige gennemførelsesrapport og Kommissionens bemærkninger og henstillinger, hvor det er relevant.
2.   Det årlige statusmøde kan dække mere end ét program. I 2017 og 2019 skal det årlige statusmøde omfatte alle operationelle programmer i medlemsstaten og også tage hensyn til de gennemførelsesrapporter, der er forelagt af den pågældende medlemsstat i henhold til artikel 52 i de pågældende år.
3.   Uanset stk. 1 kan medlemsstaten og Kommissionen aftale ikke at afholde et årligt statusmøde for et program i andre år end 2017 og 2019.
4.   De årlige statusmøder ledes af Kommissionen eller af medlemsstaten og Kommissionen i fællesskab, hvis medlemsstaten anmoder herom.
5.   Medlemsstaterne sikrer en passende opfølgning på bemærkninger fra Kommissionen efter det årlige statusmøde vedrørende spørgsmål, som i væsentlig grad påvirker gennemførelsen af programmet og, hvor det er hensigtsmæssigt, underretter inden for tre måneder Kommissionen om de trufne foranstaltninger.
Afdeling II
Strategiske fremskridt
Artikel 52
Statusrapport
1.   Senest den 31. august 2017 og den 31. august 2019 forelægger medlemsstaterne Kommissionen en statusrapport om gennemførelsen af partnerskabsaftalen henholdsvis pr. 31. december 2016 og 31. december 2018.
2.   Statusrapporten skal indeholde oplysninger om og vurdere:
a)
ændringer i udviklingsbehovene i medlemsstaterne siden vedtagelsen af partnerskabsaftalen
b)
fremskridt hen imod virkeliggørelse af EU-strategien for intelligent, bæredygtig og inklusiv vækst samt de fondsspecifikke missioner, jf. artikel 4, stk. 1, via bidrag fra ESI-fondene til de valgte temamål, og navnlig hvad angår de delmål, der er fastsat i resultatrammen for hvert enkelt program, og den støtte, der er anvendt til målene vedrørende klimaforandringer
c)
hvorvidt de foranstaltninger, der er truffet for at opfylde de relevante forhåndsbetingelser i partnerskabsaftalen, som ikke var opfyldt på datoen for vedtagelsen af partnerskabsaftalen, er blevet gennemført i overensstemmelse med den fastsatte tidsplan. Dette litra gælder kun for den statusrapport, der skal forelægges i 2017
d)
gennemførelsen af mekanismer, der skal sikre koordinering mellem ESI-fondene og andre EU-finansieringsinstrumenter og nationale finansieringsinstrumenter og EIB
e)
gennemførelse af den integrerede tilgang til territorial udvikling eller et sammendrag af gennemførelsen af integrerede tilgange, der er baserede på programmerne, herunder fremskridt hen imod virkeliggørelse af prioriterede områder for samarbejde
f)
hvor det er relevant, de foranstaltninger, der er truffet for at styrke kapaciteten hos medlemsstaternes myndigheder og støttemodtagerne til at forvalte og anvende ESI-fondene
g)
de trufne foranstaltninger og fremskridtene i forhold til at reducere den administrative byrde for støttemodtagerne
h)
partnernes rolle, jf. artikel 5, i gennemførelsen af partnerskabsaftalen
i)
et sammendrag af de foranstaltninger, der er truffet i forbindelse med anvendelsen af de horisontale principper omhandlet i artikel 5, 7 og 8 og politiske mål for gennemførelsen af ESI-fondene.
3.   Såfremt Kommissionen senest to måneder efter forelæggelsen af statusrapporten fastslår, at oplysningerne deri er ufuldstændige eller uklare på en måde, der i væsentlig grad berører kvaliteten og troværdigheden af den pågældende vurdering, kan den anmode om yderligere oplysninger fra medlemsstaten på betingelse af at denne anmodning ikke forårsager unødige forsinkelser og at Kommissionen angiver grunde til støtte for den påståede mangel på kvalitet og troværdighed. Medlemsstaten giver Kommissionen de ønskede oplysninger inden for tre måneder og reviderer, hvis det er relevant, statusrapporten i overensstemmelse hermed.
4.   For at sikre ensartede betingelser for gennemførelsen af denne artikel, vedtager Kommissionen gennemførelsesretsakter, som fastlægger den model, som skal anvendes ved forelæggelsen af statusrapporten,. Disse gennemførelsesretakter vedtages efter rådgivningsproceduren i artikel 150, stk. 2.
Artikel 53
Kommissionens rapport og drøftelse om ESI-fondene
1.   Hvert år med virkning fra 2016 sender Kommissionen en sammenfattende rapport til Europa-Parlamentet, Rådet, Det Europæiske Økonomiske og Sociale Udvalg og Regionsudvalget vedrørende ESI-fondenes programmer baseret på medlemsstaternes årlige gennemførelsesrapporter forelagt i henhold til artikel 50 samt en sammenfatning af resultaterne af de tilgængelige programvurderinger. I 2017 og 2019 udgør denne sammenfattende rapport en del af strategirapporten, jf. stk. 2.
2.   I 2017 og 2019 udarbejder Kommissionen en strategirapport, der sammenfatter medlemsstaternes statusrapporter, og som den senest henholdsvis den 31. december 2017 og den 31. december 2019 forelægger for Europa-Parlamentet, Rådet, Det Europæiske Økonomiske og Sociale Udvalg og Regionsudvalget, og disse institutioner opfordres til at holde en drøftelse om denne.
3.   Rådet drøfter strategirapporten, navnlig med hensyn til ESI-fondenes bidrag til opnåelsen af EU-strategien for intelligent, bæredygtig og inklusiv vækst, og opfordres til at komme med bidrag til Det Europæiske Råds forårsmøde.
4.   Hvert andet år fra 2018 medtager Kommissionen i sin årlige statusrapport til Det Europæiske Råds forårsmøde et afsnit, der sammenfatter den seneste af rapporterne i stk. 1 og 2, især hvad angår ESI-fondenes bidrag til fremskridt vedrørende EU-strategien for intelligent, bæredygtig og inklusiv vækst.
KAPITEL II
Evaluering
Artikel 54
Generelle bestemmelser
1.   Der foretages evalueringer for at forbedre kvaliteten af udformningen og gennemførelsen af programmer og for at vurdere deres effektivitet og virkninger. Programmernes virkninger evalueres i lyset af de respektive ESI-fondes målsætninger i forhold til målene for EU-strategien for intelligent, bæredygtig og inklusiv vækst og, under hensyn til programmets størrelse, i forhold til BNP og arbejdsløshed i det pågældende programområde, hvor det er relevant.
2.   Medlemsstaterne tilvejebringer de midler, der er nødvendige for udførelsen af evalueringerne, og sikrer, at der er indført procedurer til at udarbejde og indsamle de data, der er nødvendige for evalueringerne, herunder data vedrørende fælles og eventuelle programspecifikke indikatorer.
3.   Evalueringen skal foretages af interne eller eksterne eksperter, der er funktionelt uafhængige af de myndigheder, der har ansvaret for programgennemførelsen. Kommissionen opstiller retningslinjer for, hvordan man foretager evalueringer, umiddelbart efter denne forordnings ikrafttræden.
4.   Alle evalueringer gøres offentligt tilgængelige.
Artikel 55
Forhåndsevaluering
1.   Medlemsstaterne foretager forhåndsevalueringer for at forbedre kvaliteten af hvert programs udformning.
2.   Forhåndsevalueringer foretages under ansvar af den myndighed, der er ansvarlig for udarbejdelsen af programmerne. De forelægges for Kommissionen samtidig med programmet sammen med et resumé. Der kan i de fondsspecifikke regler fastsættes tærskler, under hvilke forhåndsevalueringen kan kombineres med evalueringen af et andet program.
3.   Ved forhåndsevalueringerne bedømmes:
a)
bidraget til EU-strategien for intelligent, bæredygtig og inklusiv vækst under hensyntagen til de udvalgte tematiske mål og prioriteter, der tager højde for nationale og regionale behov og udviklingspotentialet samt erfaringer, der er indhøstet fra tidligere programmeringsperioder
b)
det foreslåede programs/den foreslåede aktivitets indre sammenhæng og tilknytningen til andre relevante instrumenter
c)
sammenhængen mellem tildelingen af budgetmidler og programmets målsætninger
d)
sammenhængen mellem de udvalgte tematiske mål, prioriteterne samt programmets modsvarende målsætninger og den fælles strategiske ramme, partnerskabsaftalen og de relevante landespecifikke henstillinger, som er vedtaget i overensstemmelse med artikel 121, stk. 2, i TEUF og, hvor det er relevant på nationalt plan, det nationale reformprogram
e)
om de foreslåede programindikatorer er relevante og klare
f)
hvordan de forventede output vil bidrage til resultater
g)
om de kvantificerede målværdier for indikatorer er realistiske for så vidt angår den påtænkte støtte fra ESI-fondene
h)
begrundelsen for den foreslåede støtteform
i)
om programmet råder over tilstrækkelige menneskelige ressourcer og administrativ forvaltningskapacitet
j)
om procedurerne for overvågning af programmet og for indsamling af de data, der er nødvendige for at foretage evalueringer, er formålstjenlige
k)
om de delmål, der er udvalgt med henblik på resultatrammer, er formålstjenlige
l)
om de planlagte foranstaltninger for at fremme ligestilling mellem mænd og kvinder og forhindre forskelsbehandling er tilstrækkelige, især med hensyn til tilgængelighed for handicappede personer
m)
om de planlagte foranstaltninger til fremme af bæredygtig udvikling er tilstrækkelige
n)
planlagte foranstaltninger til at nedbringe den administrative byrde for støttemodtagerne.
4.   Når det er relevant, skal forhåndsevalueringerne omfatte kravene til strategisk miljøvurdering, jf. Europa-Parlamentets og Rådets direktiv 2001/42/EF 
(
36
)
, under hensyntagen til behovene for tilpasning til klimaforandringer.
Artikel 56
Evaluering i programmeringsperioden
1.   Forvaltningsmyndigheden eller medlemsstaten udarbejder en evalueringsplan, der kan omfatte mere end ét program. Den forelægges i overensstemmelse med de fondsspecifikke regler.
2.   Medlemsstaterne sikrer, at der er passende evalueringskapacitet til rådighed.
3.   I programmeringsperioden sikrer forvaltningsmyndigheden, at der foretages evalueringer, herunder evalueringer for at vurdere effektiviteten og virkningerne, for hvert program på grundlag af evalueringsplanen, og at hver evaluering er genstand for en passende opfølgning i overensstemmelse med de fondsspecifikke regler. Mindst én gang i løbet af programmeringsperioden skal en evaluering vurdere, hvordan støtten fra ESI-fondene har bidraget til målene for hver prioritet. Alle evalueringer gennemgås af overvågningsudvalget og sendes til Kommissionen.
4.   Kommissionen kan på eget initiativ foretage evalueringer af programmer. Den underretter forvaltningsmyndigheden, og resultaterne sendes til forvaltningsmyndigheden og forelægges det pågældende overvågningsudvalg.
5.   Nærværende artikels stk. 1, 2 og 3 finder ikke anvendelse på de i artikel 39, stk. 4, første afsnit, litra b), omhandlede dedikerede programmer.
Artikel 57
Efterfølgende evaluering
1.   Efterfølgende evaluering gennemføres af Kommissionen eller af medlemsstaterne i tæt samarbejde med Kommissionen. Ved efterfølgende evalueringer undersøges ESI-fondenes effektivitet og deres bidrag til EU-strategien for intelligent, bæredygtig og inklusiv vækst under hensyntagen til målene for denne EU-strategi og i overensstemmelse med de særlige krav, der er fastsat i de fondsspecifikke regler.
2.   De efterfølgende evalueringer skal være afsluttet pr. 31. december 2024.
3.   De efterfølgende evalueringer af de i artikel 39, stk. 4, første afsnit, litra b), omhandlede dedikerede programmer gennemføres af Kommissionen og afsluttes senest den 31. december 2019.
4.   For hver af ESI-fondene udarbejder Kommissionen senest den 31. december 2025 en sammenfattende rapport med en beskrivelse af de vigtigste konklusioner af de efterfølgende evalueringer.
AFSNIT VI
TEKNISK BISTAND
Artikel 58
Teknisk bistand på initiativ af Kommissionen
1.   På initiativ af Kommissionen kan ESI-fondene finansiere forberedende arbejde, overvågning, administrativ og teknisk bistand, evaluering, revision og kontrol i det omfang, det er nødvendigt til gennemførelse af denne forordning.
De i første afsnit omhandlede foranstaltninger kan gennemføres enten direkte af Kommissionen, eller indirekte af andre enheder og personer end medlemsstater i overensstemmelse med artikel 60 i finansforordningen.
De i første afsnit nævnte foranstaltninger kan navnlig omfatte følgende:
a)
bistand til udarbejdelse og vurdering af projekter, også sammen med EIB
b)
støtte til øget institutionel kapacitet og opbygning af administrativ kapacitet med henblik på en effektiv forvaltning af ESI-fondene
c)
undersøgelser i tilknytning til Kommissionens rapportering om ESI-fondene og til samhørighedsrapporten
d)
foranstaltninger vedrørende analyse, forvaltning, overvågning, informationsudveksling og gennemførelse af ESI-fondene samt foranstaltninger vedrørende gennemførelsen af kontrolsystemer og teknisk og administrativ bistand
e)
evalueringer, rapporter fra eksperter, statistikker og undersøgelser, også af almen karakter, vedrørende ESI-fondenes nuværende og fremtidige drift, som, hvis det er hensigtsmæssigt, kan gennemføres af EIB
f)
foranstaltninger til udbredelse af oplysninger, netværksarbejde, kommunikationsaktiviteter, bevidstgørelse samt fremme af samarbejde og udveksling af erfaringer, bl.a. med tredjelande
g)
oprettelse, drift og sammenkobling af edb-systemer til forvaltning, overvågning, revision, kontrol og evaluering
h)
foranstaltninger til forbedring af evalueringsmetoderne og udvekslingen af oplysninger om evalueringspraksis
i)
foranstaltninger vedrørende revision
j)
styrkelse af den nationale og regionale kapacitet vedrørende investeringsplanlægning, behovsvurdering, udarbejdelse, udformning og gennemførelse af finansielle instrumenter, fælles handlingsplaner og store projekter, herunder initiativer fælles med EIB
k)
formidling af god praksis for at hjælpe medlemsstaterne med at styrke kapaciteten hos de relevante partnere, jf. artikel 5, og deres paraplyorganisationer
l)
foranstaltninger til at identificere, prioritere og gennemføre strukturelle og administrative reformer som svar på de økonomiske og sociale udfordringer i de medlemsstater, der opfylder betingelserne i artikel 24, stk. 1.
For at sikre en mere effektiv kommunikation til den brede offentlighed og kraftigere synergieffekter mellem de kommunikationsaktiviteter, der foregår på Kommissionens initiativ, skal de midler, der afsættes til kommunikationsforanstaltninger i henhold til denne forordning, også bidrage til den samlede kommunikation om Unionens politiske prioriteringer, i det omfang de vedrører denne forordnings overordnede målsætninger.
2.   Kommissionen fremlægger ved hjælp af gennemførelsesretsakter hvert år sine planer for den type aktioner, der vedrører foranstaltningerne i stk. 1, når der forventes et bidrag fra ESI-fondene.
Artikel 59
Teknisk bistand på initiativ fra medlemsstaterne
1.   På en medlemsstats initiativ kan ESI-fondene yde støtte til forberedende arbejde, forvaltning, overvågning, evaluering, information og kommunikation, netværkssamarbejde, tvistbilæggelse samt kontrol og revision. Medlemsstaterne kan anvende ESI-fondene til at støtte foranstaltninger til reduktion af administrative byrder for støttemodtagerne, herunder elektroniske dataudvekslingssystemer, foranstaltninger til at styrke kapaciteten hos medlemsstaternes myndigheder og støttemodtagere til at forvalte og anvende disse fonde. ESI-fondene kan også anvendes til at støtte aktioner til at styrke kapaciteten hos relevante partnere i overensstemmelse med artikel 5, stk. 3, litra e) og til at støtte udveksling af god praksis blandt disse partnere. Foranstaltningerne i nærværende stykke kan omfatte forudgående og efterfølgende programmeringsperioder.
2.   De fondsspecifikke regler kan tilføje eller udelukke foranstaltninger, der kan finansieres via den enkelte ESI-fonds tekniske bistand.
AFSNIT VII
ESI-FONDENES FINANSIELLE STØTTE
KAPITEL I
Støtte fra ESI-fondene
Artikel 60
Fastlæggelse af medfinansieringssatser
1.   Kommissionens afgørelse om vedtagelse af et program fastsætter medfinansieringssatsen/erne og den maksimale støtte fra ESI-fondene i overensstemmelse med de fondsspecifikke regler.
2.   Tekniske bistandsforanstaltninger, der gennemføres på initiativ af eller på vegne af Kommissionen, kan finansieres med en sats på 100 %.
Artikel 61
Operationer, der genererer nettoindtægter efter afslutningen
1.   Denne artikel finder anvendelse på operationer, der genererer nettoindtægter efter deres afslutning. Med henblik på denne artikel forstås ved "nettoindtægter" kontante tilførsler betalt direkte af brugerne for de varer eller tjenesteydelser, der leveres af operationen, såsom afgifter, der betales direkte af brugerne for brug af infrastruktur, salg eller leje af jord eller bygninger, eller betalinger for tjenesteydelser minus eventuelle driftsomkostninger og genanskaffelsesomkostninger i forbindelse med udstyr med kort levetid, der er afholdt i den tilsvarende periode. Besparelser på driftsomkostninger for operationen behandles som nettoindtægter, medmindre de opvejes af en tilsvarende nedskæring i driftstilskuddene.
Er hele investeringsudgiften ikke berettiget til medfinansiering, fordeles nettoindtægterne proportionalt på de støtteberettigede og ikke-støtteberettigede dele af investeringsudgiften.
2.   De støtteberettigede udgifter til den operation, der skal medfinansieres af ESI-fondene, nedsættes på forhånd under hensyn til operationens potentiale for at skabe nettoindtægter i en specifik referenceperiode, der dækker både gennemførelsen af operationen og perioden efter dens afslutning.
3.   Operationens potentielle nettoindtægter fastsættes på forhånd ved hjælp af en af følgende metoder, der er valgt af forvaltningsmyndigheden for en sektor, undersektor eller operationstype:
a)
anvendelse af en fast procenttakst for indtægter for den sektor eller undersektor, der er relevant for operationen, jf. bilag V, eller enhver af de delegerede retsakter, der henvises til i andet, tredje og fjerde afsnit
b)
beregning af diskonteret nettoindtægt fra operationen under hensyn til den referenceperiode, der er relevant for den sektor eller undersektor, som operationen finder anvendelse i, den rentabilitet, der normalt forventes af den pågældende investeringskategori, anvendelsen af forureneren betaler-princippet og eventuelt rimelighedsbetragtninger i tilknytning til den pågældende medlemsstats eller regions relative velstand.
Kommissionen tillægges beføjelse til at vedtage delegerede retsakter i overensstemmelse med artikel 149 i behørigt begrundede tilfælde med henblik på at ændre bilag V ved at foretage justeringer af de faste takster, der er fastsat deri, under hensyn til historiske data, potentialet for omkostningsdækning og forureneren betaler-princippet, hvor det er relevant.
Kommissionen tillægges beføjelse til at vedtage delegerede retsakter i overensstemmelse med artikel 149 om fastlæggelse af faste takster for sektorer eller undersektorer inden for ikt, forskning, udvikling og innovation og energieffektivitet. Kommissionen giver Europa-Parlamentet og Rådet meddelelse om de delegerede retsakter senest den 30. juni 2015.
Endvidere tillægges Kommissionen beføjelse til at vedtage delegerede retsakter i overensstemmelse med artikel 149 i behørigt begrundede tilfælde med henblik på at tilføje sektorer eller undersektorer, herunder undersektorer til sektorer i bilag V, der hører ind under de tematiske mål i artikel 9, stk. 1, og støttes af ESI-fondene.
Anvendes den i første afsnit, litra a), nævnte metode, betragtes alle de nettoindtægter, der genereres under gennemførelsen og efter afslutningen af operationen, som medregnet ved anvendelsen af den faste takst og fratrækkes derfor ikke efterfølgende de støtteberettigede udgifter til operationen.
Såfremt der er fastlagt en fast takst for en ny sektor eller undersektor gennem vedtagelse af en delegeret retsakt i overensstemmelse med tredje og fjerde afsnit, kan en forvaltningsmyndighed vælge at anvende metoden i første afsnit, litra a), til nye operationer i forbindelse med den pågældende sektor eller undersektor.
Kommissionen tillægges beføjelse til at vedtage delegerede retsakter i overensstemmelse med artikel 149, som fastlægger metoden i første afsnit, litra b).Anvendes denne metode, fratrækkes de nettoindtægter, der genereres under gennemførelsen af operationen, som stammer fra indtægtskilder, der ikke er taget højde for ved fastlæggelse af operationens potentielle nettoindtægt, fra de støtteberettigede udgifter til operationen senest ved den endelige betalingsanmodning, som forelægges af støttemodtageren.
4.   Den metode, som anvendes til at fratrække nettoindtægterne fra udgifterne til den operation, som er omfattet af den betalingsanmodning, som forelægges Kommissionen, fastlægges i overensstemmelse med nationale regler.
5.   Som et alternativ til anvendelse af metoderne i stk. 2a kan den maksimale medfinansieringssats i artikel 60, stk. 1, på anmodning af en medlemsstat reduceres på tidspunktet for et programs vedtagelse for en prioritet eller foranstaltning, under hvilken alle operationer, som skal støttes under denne prioritet eller foranstaltning, kan anvende en ensartet fast takst i overensstemmelse med stk. 3, første afsnit, litra a). Reduktionen må ikke være mindre end det beløb, der beregnes ved at gange den maksimale EU-medfinansieringssats, som finder anvendelse i henhold til de fondsspecifikke regler, med den relevante faste takst i stk. 3, første afsnit, litra a).
Anvendes den i første afsnit nævnte metode, betragtes alle nettoindtægter, der genereres under gennemførelsen og efter afslutningen af operationen, som medregnet ved anvendelsen af reducerede medfinansieringssats og fratrækkes derfor ikke efterfølgende de støtteberettigede udgifter til operationen.
6.   Såfremt det ikke er objektivt muligt at bestemme indtægterne på forhånd i henhold til en af metoderne i stk. 3 eller 5, trækkes de nettoindtægter, der er genereret i de første tre år efter en operations afslutning eller ved den frist for indlevering af dokumenter med henblik på programafslutning, der er fastsat i de fondsspecifikke regler, alt efter hvad der kommer først, fra de udgifter, der er anmeldt til Kommissionen.
7.   Stk. 1-6 finder ikke anvendelse på:
a)
operationer eller dele af operationer, der alene støttes af ESF
b)
operationer, for hvilke de samlede støtteberettigede udgifter inden anvendelsen af stk. 1-6 ikke overstiger 1 000 000 EUR
c)
tilbagebetalingspligtig bistand, der er omfattet af en forpligtelse til fuld tilbagebetaling, og priser
d)
teknisk bistand
e)
støtte til eller fra finansielle instrumenter
f)
operationer, for hvilke den offentlige støtte tager form af faste beløb eller enhedsomkostninger med standardsatser
g)
operationer, som gennemføres under en fælles handlingsplan
h)
operationer, for hvilke støttebeløb eller -satser er defineret i bilag I til ELFUL-forordningen.
Uanset nærværende stykkes første afsnit, litra b), kan en medlemsstat, som anvender stk. 5, i den relevante prioritet eller foranstaltning medtage operationer, hvor de samlede støtteberettigede omkostninger inden anvendelsen af stk. 1-6 ikke overstiger 1 000 000 EUR.
8.   Desuden finder stk. 1-6 ikke anvendelse på operationer, for hvilke støtten under programmet består af:
a)
de minimis-støtte
b)
forenelig statsstøtte til SMV'er, hvor en grænse for støtteintensitet eller støttebeløb finder anvendelse i forhold til statsstøtte
c)
forenelig statsstøtte, når en individuel verificering af finansieringsbehovet i overensstemmelse med de gældende statsstøtteregler er blevet foretaget.
Uanset første afsnit kan en forvaltningsmyndighed anvende stk. 1-6 på operationer, der falder ind under nærværende stykkes første afsnit, litra a)-c), hvis de nationale bestemmelser giver mulighed herfor.
KAPITEL II
Særlige regler for støtte fra ESI-fondene til OPP'er
Artikel 62
OPP'er
ESI-fondene kan anvendes til at støtte operationer, som gennemføres eller planlægges gennemført under en OPP-struktur ("OPP-operation"). Sådanne OPP-operationer skal overholde gældende ret, navnlig hvad angår statsstøtte og offentlige indkøb.
Artikel 63
Støttemodtager under OPP-operationer
1.   Uanset artikel 2, nr. 10, kan støttemodtageren i forbindelse med en OPP-operation enten være:
a)
det offentligretlige organ, der iværksætter operationen, eller
b)
et privatretligt organ i en medlemsstat (den "private partner"), der er udvalgt eller skal udvælges til gennemførelse af operationen.
2.   Det offentligretlige organ, der iværksætter OPP-operationen, kan foreslå, at den private partner, der skal udvælges efter godkendelse af operationen, skal være støttemodtager med henblik på at modtage støtte fra ESI-fondene. I dette tilfælde er beslutningen om godkendelse betinget af, at forvaltningsmyndigheden har sikret sig, at den udvalgte private partner opfylder og varetager de samme forpligtelser som en støttemodtager i henhold til denne forordning.
3.   Den private partner, der udvælges til at gennemføre operationen, kan blive udskiftet som støttemodtager under gennemførelsen, hvis det er påkrævet i henhold til vilkårene og betingelserne for det offentlig-private partnerskab eller finansieringsaftalen mellem den private partner og det finansieringsinstitut, der medfinansierer operationen. I dette tilfælde bliver den nye private partner eller det offentligretlige organ støttemodtageren, forudsat at forvaltningsmyndigheden har sikret sig, at den nye partner opfylder og varetager de samme forpligtelser som en støttemodtager i henhold til denne forordning.
4.   Kommissionen tillægges beføjelse til at vedtage delegerede retsakter i overensstemmelse med artikel 149 med henblik på at fastsætte supplerende regler for udskiftning af en støttemodtager og for de dermed forbundne forpligtelser.
5.   Udskiftningen af en støttemodtager betragtes ikke som en ændring i ejendomsretten i henhold til artikel 71, stk. 1, litra b), hvis udskiftningen opfylder de gældende betingelser i nærværende artikels stk. 3 og i en delegerede retsakt vedtaget i medfør af nærværende artikels stk. 4.
Artikel 64
Støtte til OPP-operationer
1.   I tilfælde af en OPP-operation, hvor støttemodtageren er et offentligretligt organ, kan udgifter under en OPP-operation, som er afholdt og betalt af den private partner, uanset artikel 65, stk. 2, anses som afholdt og betalt af en støttemodtager og medtages i en betalingsanmodning til Kommissionen, forudsat at følgende betingelser er opfyldt:
a)
støttemodtageren har indgået en OPP-aftale med en privat partner
b)
forvaltningsmyndigheden har verificeret, at de udgifter, som støttemodtageren har opgivet, er blevet betalt af den private partner, og at operationen er i overensstemmelse med gældende EU-ret og national ret, programmet og støttebetingelserne for operationen.
2.   Betalinger til støttemodtagere, der foretages på grundlag af udgifter medtaget i en betalingsanmodning i overensstemmelse med stk. 1, indsættes på en spærret konto, der oprettes til dette formål i støttemodtagerens navn.
3.   De midler, der indsættes på den i stk. 2 omhandlede spærrede konto, anvendes til betalinger i overensstemmelse med OPP-aftalen, herunder eventuelle betalinger i tilfælde af OPP-aftalens ophør.
4.   Kommissionen tillægges beføjelse til at vedtage delegerede retsakter i overensstemmelse med artikel 149 med henblik på at fastsætte de mindstekrav i OPP-aftaler, der er nødvendige for anvendelsen af undtagelsen i nærværende artikels stk. 1, herunder bestemmelser vedrørende OPP-aftalens ophør, og for at sikre et passende revisionsspor.
KAPITEL III
Udgifters støtteberettigelse og varighed
Artikel 65
Støtteberettigelse
1.   Udgifters støtteberettigelse bestemmes på grundlag af nationale regler, medmindre der er fastsat specifikke regler i eller på grundlag af denne forordning eller de fondsspecifikke regler.
2.   Udgifter er berettigede til støtte fra ESI-fondene, hvis de er afholdt af en støttemodtager og betalt mellem datoen for programmets forelæggelse for Kommissionen, dog senest den 1. januar 2014, og den 31. december 2023. Dertil kommer, at udgifter kun er berettigede til et bidrag fra ELFUL, hvis den relevante støtte rent faktisk udbetales af betalingsorganet mellem den 1. januar 2014 og den 31. december 2023.
3.   Uanset stk. 2 er udgifterne under ungdomsbeskæftigelsesinitiativet støtteberettigede fra den 1. september 2013.
4.   For så vidt angår omkostninger, som refunderes i henhold til artikel 67, stk. 1, første afsnit, litra b) og c), skal de aktioner, som udgør grundlaget for refusionen, gennemføres mellem den 1. januar 2014 og den 31. december 2023.
5.   Uanset stk. 4 skal startdatoen med hensyn til omkostninger, der refunderes på grundlag af artikel 67, stk. 1, første afsnit, litra b) og c), for aktioner under ungdomsbeskæftigelsesinitiativet være 1. september 2013.
6.   Operationer udvælges ikke til at modtage støtte fra ESI-fondene, hvis de fysisk er afsluttet eller fuldt ud gennemført, før ansøgningen om støtte under programmet er forelagt af støttemodtageren for forvaltningsmyndigheden, uanset om alle tilhørende betalinger er blevet foretaget af støttemodtageren.
7.   Denne artikel tilsidesætter ikke bestemmelserne om støtteberettigelse for teknisk bistand på Kommissionen initiativ, jf. artikel 58.
8.   Dette stykke finder anvendelse på operationer, som genererer nettoindtægter under gennemførelsen, og som ikke er omfattet af artikel 61, stk. 1-6.
De støtteberettigede udgifter til operationen, som skal medfinansieres af ESI-fondene, fratrækkes de nettoindtægter, der ikke er taget højde for på tidspunktet for godkendelse af operationen, og som direkte og udelukkende er genereret under gennemførelsen, senest ved den endelige betalingsanmodning, som forelægges af støttemodtageren. Hvis ikke alle omkostninger er berettiget til medfinansiering, fordeles nettoindtægterne proportionalt på de støtteberettigede og ikkestøtteberettigede dele af omkostningerne.
Nærværende stykke finder ikke anvendelse på:
a)
teknisk bistand
b)
finansielle instrumenter,
c)
tilbagebetalingspligtig bistand, der er omfattet af en forpligtelse til fuld tilbagebetaling
d)
priser
e)
operationer, som er underlagt statsstøtteregler
f)
operationer, hvortil den offentlige støtte har form af faste beløb eller standardsatser for enhedsomkostninger, forudsat at der på forhånd er taget højde for nettoindtægterne
g)
operationer, der gennemføres under en fælles handlingsplan, forudsat at der på forhånd er taget højde for nettoindtægterne
h)
operationer, for hvilke støttebeløb eller -satser er defineret i bilag I til ELFUL-forordningen, eller
i)
operationer, for hvilke de samlede støtteberettigede omkostninger ikke overstiger 50 000 EUR.
Med henblik på nærværende artikel og artikel 61 betragtes enhver betaling, som modtages af støttemodtageren, der stammer fra en konventionalbod som følge af et brud på en kontrakt mellem støttemodtageren og en tredjepart eller tredjeparter eller er sket som resultat af tilbagetrækning af et tilbud fra en tredjepart, der er udvalgt i overensstemmelse med reglerne for offentlige indkøb (depositum), ikke som en indtægt og fratrækkes ikke de støtteberettigede udgifter til operationen
9.   Udgifter, der bliver støtteberettigede som følge af en ændring af et program, er først støtteberettigede fra datoen for forelæggelsen for Kommissionen af anmodningen om ændring eller, i tilfælde af anvendelse af artikel 96, stk. 11, fra ikrafttrædelsesdatoen for afgørelsen om ændring af programmet.
De fondsspecifikke regler for EHFF kan indeholde fravigelser fra første afsnit.
10.   Som en undtagelse fra stk. 9 kan der i ELFUL-forordningen fastsættes særlige bestemmelser om datoen for støtteberettigelsens begyndelse.
11.   En operation kan modtage støtte fra en eller flere ESI-fonde eller fra et eller flere programmer og fra andre EU-instrumenter, forudsat at den udgiftspost, der er medtaget i en betalingsanmodning om refusion fra en af ESI-fondene, ikke modtager støtte fra en anden fond eller et andet EU-instrument eller støtte fra samme fond under et andet program.
Artikel 66
Støtteformer
ESI-fondene anvendes til at yde støtte i form af tilskud, priser, tilbagebetalingspligtig bistand, finansielle instrumenter eller en kombination heraf.
Hvad angår tilbagebetalingspligtig bistand, skal støtte, der er tilbagebetalt til det organ, som gav bistanden, eller til en anden kompetent myndighed i medlemsstaten, opføres på en særskilt konto eller holdes adskilt med regnskabskoder og genanvendes til samme formål eller i overensstemmelse med programmets mål.
Artikel 67
Former for tilskud og tilbagebetalingspligtig bistand
1.   Der kan ydes tilskud og tilbagebetalingspligtig bistand, i form af følgende:
a)
refusion af faktisk afholdte og betalte støtteberettigede udgifter samt eventuelle bidrag i form af naturalydelser og afskrivning
b)
standardsatser for enhedsomkostninger
c)
faste beløb, der ikke overstiger 100 000 EUR i offentligt bidrag
d)
finansiering efter en fast takst bestemt ved anvendelse af en procentsats på en eller flere nærmere afgrænsede udgiftskategorier.
De fondsspecifikke regler kan begrænse de former for tilskud eller tilbagebetalingspligtig bistand, som finder anvendelse på visse operationer.
2.   Uanset stk. 1 kan der i EHFF-forordningen indføres supplerende former for tilskud og udregningsmetoder.
3.   De muligheder, der er omhandlet i stk. 1, må kun kombineres, hvis hver mulighed dækker forskellige udgiftskategorier, eller hvis de anvendes til forskellige projekter, der udgør en del af en operation, eller til flere på hinanden følgende faser af en operation.
4.   Hvis en operation eller et projekt, der udgør en del af en operation, gennemføres udelukkende gennem offentlige indkøb af bygge- og anlægsarbejder, varer eller tjenesteydelser, finder kun stk. 1, første afsnit, litra a), anvendelse. Hvis det offentlige indkøb under en operation eller et projekt, der udgør en del af en operation, er begrænset til bestemte udgiftskategorier, kan alle de muligheder, der er omhandlet i stk. 1, finde anvendelse.
5.   De beløb, der er omhandlet i stk. 1, første afsnit, litra b), c) og d), fastlægges på en af følgende måder:
a)
en rimelig, retfærdig og kontrollerbar beregningsmetode baseret på:
i)
statistiske data eller andre objektive oplysninger
ii)
verificerede historiske data for individuelle støttemodtagere eller
iii)
anvendelse af individuelle støtteberettigedes sædvanlige bogføringspraksis
b)
i overensstemmelse med reglerne for anvendelsen af tilsvarende standardsatser for enhedsomkostninger, faste beløb og faste takster, der gælder i EU-politikker for en lignende type operation og støttemodtager
c)
i overensstemmelse med reglerne for anvendelsen af tilsvarende standardsatser for enhedsomkostninger, faste beløb og faste takster, der anvendes under ordninger for tilskud, som finansieres fuldt ud af medlemsstaten for en lignende type operation og støttemodtager
d)
satser, der er fastsat ved denne forordning eller ved de fondsspecifikke regler.
e)
specifikke metoder til bestemmelse af beløb, der er fastsat i overensstemmelse med de fondsspecifikke regler.
6.   Det dokument, der fastlægger støttebetingelserne for hver enkelt operation, skal foreskrive, hvilken metode der skal anvendes til at bestemme operationens omkostninger og betingelserne for udbetaling af tilskuddet.
Artikel 68
Finansiering efter fast takst for indirekte omkostninger og personaleudgifter i forbindelse med tilskud og tilbagebetalingspligtig bistand
1.   Hvis gennemførelsen af en operation giver anledning til indirekte omkostninger, kan de beregnes som en fast takst på en af følgende måder:
a)
en fast takst på op til 25 % af de støtteberettigede direkte omkostninger, forudsat at taksten beregnes på grundlag af en rimelig, afbalanceret og kontrollerbar beregningsmetode eller en metode, der anvendes under ordninger for tilskud, som finansieres fuldt ud af medlemsstaten for en lignende type operation og støttemodtager
b)
en fast takst på op til 15 % af de støtteberettigede direkte personaleudgifter uden krav om, at medlemsstaten skal fastsætte den gældende takst på grundlag af en beregning
c)
en fast takst for de støtteberettigede direkte udgifter baseret på eksisterende metoder og tilsvarende takster, der gælder i EU-politikker for en lignende type operation og støttemodtager.
Kommissionen tillægges beføjelse til at vedtage delegerede retsakter i overensstemmelse med artikel 149 om definitionen af den faste takst og metoderne i den forbindelse som omhandlet i første afsnit, litra c), i nærværende stykke.
2.   For at fastsætte personaleudgifterne i forbindelse med gennemførelsen af en operation kan den relevante timetakst beregnes ved at dividere de seneste dokumenterede årlige bruttopersonaleudgifter med 1 720 timer.
Artikel 69
Særlige regler for støtteberettigelse i forbindelse med tilskud og tilbagebetalingspligtig bistand
1.   Naturalydelser i form af levering af bygge- og anlægsarbejder, varer, tjenesteydelser og jord og fast ejendom, for hvilke ingen kontantbetalinger dokumenteret ved fakturaer eller dokumenter med en tilsvarende bevisværdi er foretaget, kan være støtteberettigede, på betingelse af at ESI-fondenes og programmets regler for støtteberettigelse tillader det og at alle følgende kriterier er opfyldt:
a)
den offentlige støtte, der er betalt til en operation, som omfatter naturalydelser, ikke overstiger de samlede støtteberettigede udgifter, eksklusive bidrag i form af naturalydelser ved afslutningen af operationen
b)
værdien af naturalydelser må ikke overstige de omkostninger, der normalt accepteres på det pågældende marked
c)
værdien og leveringen af naturalydelserne skal kunne vurderes og verificeres af en uafhængig instans
d)
drejer det sig om tilvejebringelse af jord eller fast ejendom, kan der med henblik på en lejekontrakt foretages en kontantbetaling af et nominelt beløb pr. år, som ikke må overstige en enkelt enhed af medlemsstatens valuta
e)
drejer det sig om naturalydelser i form af ulønnet arbejde, skal værdien af det pågældende arbejde fastlægges under hensyntagen til verificeret tidsforbrug og vederlagssatsen for tilsvarende lønnet arbejde.
Værdien af jorden eller den faste ejendom i nærværende stykkes første afsnit, litra d), skal attesteres af en uafhængig, kvalificeret ekspert eller et behørigt bemyndiget offentligt organ, og den må ikke overstige den grænse, der er fastsat i stk. 3, litra b).
2.   Afskrivningsomkostninger kan betragtes som støtteberettigede, når følgende betingelser er opfyldt:
a)
programmets regler om støtteberettigelse giver mulighed for det.
b)
udgifterne dokumenteres behørigt ved hjælp af dokumentation med bevisværdi svarende til fakturaer for støtteberettigede udgifter, når de refunderes i den form, der er omhandlet i artikel 67, stk. 1, første afsnit, litra a)
c)
udgifterne vedrører udelukkende operationens støtteperiode
d)
offentlige tilskud har ikke bidraget til erhvervelsen af de afskrevne aktiver.
3.   Følgende udgifter er ikke berettigede til støtte fra ESI-fondene og fra det støttebeløb, der er overført fra Samhørighedsfonden til CEF, som omhandlet i artikel 92, stk. 6.
a)
renter af gæld med undtagelse af tilskud, der gives i form af rentegodtgørelse eller tilskud til garantigebyrer
b)
køb af jord, der ikke er bebygget, og jord, der er bebygget, for et beløb, der overstiger 10 % af de samlede støtteberettigede udgifter til den pågældende operation. For forladte lokaliteter og lokaliteter, der tidligere har været brugt industrielt, og som omfatter bygninger, øges denne grænse til 15 %. I ekstraordinære og behørigt begrundede tilfælde kan en højere procentandel tillades i forbindelse med operationer, der vedrører miljøbevaring
c)
moms, medmindre den ikke kan blive tilbagebetalt i henhold til national momslovgivning.
Artikel 70
Operationers støtteberettigelse afhængigt af sted
1.   Operationer støttet af ESI-fondene, jf. dog de undtagelser, der er omhandlet i stk. 2 og 3, og de fondsspecifikke regler, skal være placeret i programområdet.
2.   Forvaltningsmyndigheden kan acceptere, at en operation gennemføres uden for programområdet, men inden for Unionen, forudsat at alle følgende betingelser er opfyldt:
a)
operationen er til gavn for programområdet
b)
det samlede beløb, som tildeles under programmet til operationer, der er placeret uden for programområdet, overstiger ikke 15 % af støtten fra EFRU, Samhørighedsfonden og EHFF på prioritetsniveau eller 5 % af støtten fra ELFUL på programniveau
c)
overvågningsudvalget har godkendt den pågældende operation eller de pågældende operationstyper
d)
myndighedernes forpligtelser vedrørende programmet med hensyn til forvaltning, kontrol og revision for så vidt angår operationen er opfyldt af de ansvarlige myndigheder for det program, hvorunder den pågældende operation støttes, eller de indgår aftaler med myndighederne i det område, hvor operationen gennemføres.
3.   For operationer vedrørende teknisk bistand eller pr-aktiviteter kan der afholdes udgifter uden for Unionen, forudsat at de forpligtelser, der er fastlagt i stk. 2, litra a), og betingelserne med hensyn til forvaltning, kontrol og revision for så vidt angår operationen er opfyldt.
4.   Stk. 1, 2 og 3 finder ikke anvendelse på programmer under målet om europæisk territorialt samarbejde, og stk. 2 og 3 finder ikke anvendelse på operationer støttet af ESF.
Artikel 71
Operationers varighed
1.   En operation, som omfatter investeringer i infrastruktur eller produktive investeringer, tilbagebetaler bidraget fra ESI-fondene, hvis den i de første fem år efter den endelige betaling til støttemodtageren eller inden den frist, der er fastsat i statsstøttereglerne, hvis det er relevant, udsættes for et af følgende forhold:
a)
ophør eller flytning af en produktionsaktivitet uden for programområdet
b)
en ændring i ejendomsretten til et infrastrukturelement, som giver en virksomhed eller et offentligt organ en uretmæssig fordel
c)
en væsentlig ændring, der berører dens art, mål eller gennemførelsesvilkår, som ville føre til underminering af operationens oprindelige mål.
Uberettiget udbetalte beløb i forbindelse med operationen inddrives af medlemsstaten i forhold til den periode, for hvilken kravene ikke er blevet opfyldt.
Medlemsstaterne kan reducere den frist, der er fastsat i første afsnit, til tre år i tilfælde af opretholdelse af investeringer foretaget eller stillinger oprettet af SMV'er.
2.   En operation, som omfatter investeringer i infrastruktur eller produktive investeringer, tilbagebetaler bidraget fra ESI-fondene, hvis den produktive aktivitet i de første 10 år efter den endelige betaling til støttemodtageren udsættes for flytning uden for Unionen, undtagen hvor støttemodtageren er en SMV. Såfremt bidraget fra ESI-fondene har form af statsstøtte, erstattes perioden på 10 år af den frist, som er gældende i henhold til statsstøttereglerne.
3.   Operationer, der støttes af ESF, og operationer, der støttes af de andre ESI-fonde, og som ikke er investeringer i infrastruktur og produktive investeringer, tilbagebetaler kun bidrag fra fonden, hvis de er underlagt en forpligtelse til opretholdelse af investeringer efter de gældende statsstøtteregler, og hvis de udsættes for et ophør af en produktionsaktivitet inden for det tidsrum, der er fastsat i nævnte regler.
4.   Stk. 1, 2 og 3 finder ikke anvendelse på bidrag til eller fra finansielle instrumenter eller på operationer, der udsættes for et ophør af produktionsaktivitet, der skyldes en konkurs, i forbindelse med hvilken der ikke er begået svigagtige handlinger.
5.   Stk. 1, 2 og 3 finder ikke anvendelse på fysiske personer, der modtager investeringsstøtte, og som, efter at investeringsoperationen er fuldført, bliver berettiget til støtte og modtager støtte i henhold til Europa-Parlamentets og Rådets forordning (EU) nr. 1309/2013, hvis den pågældende investering er direkte knyttet til en type aktivitet, der er anerkendt som værende berettiget til støtte fra Den Europæiske Fond for Tilpasning til Globaliseringen.
AFSNIT VIII
FORVALTNING OG KONTROL
KAPITEL I
Forvaltnings- og kontrolsystemer
Artikel 72
Generelle principper for forvaltnings- og kontrolsystemer
Forvaltnings- og kontrolsystemer skal i overensstemmelse med artikel 4, stk. 8, omfatte:
a)
en beskrivelse af de funktioner, der udføres af de enkelte organer, som er involveret i forvaltning og kontrol, og fordeling af funktionerne inden for hvert organ
b)
overholdelse af princippet om adskillelse af funktioner mellem og inden for sådanne organer
c)
procedurer til sikring af, at de udgifter, der anmeldes, er korrekte og formelt rigtige
d)
it-systemer til regnskabsføring, oplagring og overførsel af finansielle data og data om indikatorer med henblik på overvågning og rapportering
e)
rapporterings- og overvågningssystemer, når det ansvarlige organ uddelegerer udførelse af opgaver til et andet organ
f)
ordninger for revision af forvaltnings- og kontrolsystemernes funktion
g)
systemer og procedurer til sikring af et passende revisionsspor
h)
forebyggelse, afsløring og korrektion af uregelmæssigheder, herunder svig, og inddrivelse af uretmæssigt udbetalte beløb, inkl. eventuelle morarenter.
Artikel 73
Ansvar i forbindelse med delt forvaltning
I overensstemmelse med principperne om delt forvaltning har medlemsstaterne og Kommissionen ansvar for forvaltning af og kontrol med programmerne i overensstemmelse med deres respektive ansvarsområder, der er fastlagt i denne forordning, og i de fondsspecifikke regler.
Artikel 74
Medlemsstaternes ansvarsområder
1.   Medlemsstaterne opfylder deres forvaltnings-, kontrol- og revisionsforpligtelser og påtager sig det deraf følgende ansvar som fastsat i reglerne om delt forvaltning i finansforordningen og i de fondsspecifikke regler.
2.   Medlemsstaterne sikrer, at deres forvaltnings- og kontrolsystemer for programmerne er etableret i henhold til de fondsspecifikke regler, og at disse systemer fungerer effektivt.
3.   Medlemsstaterne sikrer, at der findes effektive ordninger for undersøgelse af klager vedrørende ESI-fondene. Anvendelsesområdet, reglerne og procedurerne vedrørende sådanne ordninger er medlemsstaternes ansvar i overensstemmelse med deres institutionelle og retlige rammer. Medlemsstaterne undersøger efter Kommissionens anmodning klager indgivet til Kommissionen, som hører under anvendelsesområdet for deres ordninger. Medlemsstaterne underretter efter anmodning Kommissionen om resultaterne af disse undersøgelser.
4.   Al officiel udveksling af oplysninger mellem medlemsstaterne og Kommissionen foregår med brug af et elektronisk dataudvekslingssystem. Kommissionen vedtager gennemførelsesretsakter, som fastlægger de vilkår og betingelser, som det elektroniske dataudvekslingssystem skal overholde. Disse gennemførelsesretsakter vedtages efter undersøgelsesproceduren i artikel 150, stk. 3.
KAPITEL II
Kommissionens beføjelser og ansvarsområder
Artikel 75
Kommissionens beføjelser og ansvarsområder
1.   Kommissionen sikrer sig på grundlag af de foreliggende oplysninger, herunder oplysninger om udpegelse af organer, som er ansvarlige for forvaltning og kontrol, dokumenter, som hvert år fremlægges af disse udpegede organer i overensstemmelse med finansforordningens artikel 59, stk. 5, kontrolrapporter, årlige gennemførelsesrapporter og revisioner foretaget af nationale organer og EU-organer, at medlemsstaterne har indført forvaltnings- og kontrolsystemer, der er i overensstemmelse med denne forordning og de fondsspecifikke regler, og at disse systemer fungerer effektivt under gennemførelsen af programmerne.
2.   Tjenestemænd ved Kommissionen eller bemyndigede kommissionsrepræsentanter kan på betingelse af, at den kompetente nationale myndighed gives mindst 12 arbejdsdages varsel herom, med undtagelse af hastesager, foretage revisioner eller kontrol på stedet. Kommissionen overholder proportionalitetsprincippet ved at tage hensyn til behovet for at undgå uberettiget overlapning af revisioner eller kontroller foretaget af medlemsstaterne, risikoniveauet for EU-budgettet og behovet for at minimere de administrative byrder for støttemodtagerne i overensstemmelse med de fondsspecifikke regler. Sådanne revisioner eller kontroller kan bl.a. omfatte verificering af, om forvaltnings- og kontrolsystemerne i et program eller en del heraf eller i operationer fungerer effektivt og vurdering af, om den finansielle forvaltning af operationer eller programmer er forsvarlig. Medlemsstatens embedsmænd eller bemyndigede repræsentanter kan deltage i sådanne revisioner eller kontroller.
Kommissionens tjenestemænd eller bemyndigede kommissionsrepræsentanter, der har den behørige beføjelse til at foretage revision eller kontrol på stedet, skal have adgang til alle nødvendige fortegnelser, dokumenter og metadata, uanset hvilket medium de er lagret på, vedrørende operationer støttet af ESI-fondene eller forvaltnings- og kontrolsystemerne. Medlemsstaterne udleverer genparter af disse fortegnelser, dokumenter og metadata til Kommissionen efter anmodning.
Beføjelserne fastsat i dette stykke berører ikke anvendelsen af nationale bestemmelser, ifølge hvilke visse handlinger er forbeholdt myndighedspersoner, der er specifikt udpeget efter national lov. Kommissionens tjenestemænd eller bemyndigede kommissionsrepræsentanter deltager bl.a. ikke i besøg på privat bopæl eller formel udspørgning af personer inden for rammerne af national lovgivning. Disse tjenestemænd og repræsentanter skal dog have adgang til de oplysninger, der således tilvejebringes, uden at tilsidesætte nationale domstoles kompetencer og under fuld overholdelse af de berørte retssubjekters grundlæggende rettigheder.
3.   Kommissionen kan kræve, at en medlemsstat træffer de fornødne foranstaltninger for at sikre, at deres forvaltnings- og kontrolsystemer fungerer effektivt, eller at udgifterne er korrekte, i overensstemmelse med de fondsspecifikke regler.
AFSNIT IX
FINANSIEL FORVALTNING, GENNEMGANG OG GODKENDELSE AF REGNSKABER OG FINANSIELLE KORREKTIONER, FRIGØRELSE
KAPITEL I
Finansiel forvaltning
Artikel 76
Budgetforpligtelser
Unionens budgetforpligtelser i forbindelse med de enkelte programmer indgås i årlige rater for hver fond i perioden mellem den 1. januar 2014 og den 31. december 2020. Budgetforpligtelserne vedrørende resultatreserven i hvert program foretages separat fra den øvrige tildeling til programmet.
Kommissionens afgørelse om vedtagelse af et program udgør en finansieringsafgørelse, jf. finansforordningens artikel 84 og når den er meddelt den pågældende medlemsstat, udgør den en retlig forpligtelse i finansforordningens forstand.
For hvert program følger budgetforpligtelser vedrørende første rate efter Kommissionens vedtagelse af programmet.
Budgetforpligtelserne vedrørende de efterfølgende rater indgås af Kommissionen inden den 1. maj hvert år på grundlag af den afgørelse, der er omhandlet i stk. 2 i nærværende artikel, undtagen hvis finansforordningens artikel 16, finder anvendelse.
Ved anvendelse af resultatrammen i overensstemmelse med artikel 22, og hvor delmål for prioriteter ikke er nået, frigør Kommissionen om nødvendigt de tilsvarende bevillinger, der er forpligtet til de pågældende programmer som del af resultatreserven, og gør dem tilgængelige igen for de programmer, for hvilke tildelingen er blevet forhøjet som følge af en ændring godkendt af Kommissionen i overensstemmelse med artikel 22, stk. 5.
Artikel 77
Fælles regler for betalinger
1.   Kommissionens betalinger af bidraget fra ESI-fondene til hvert enkelt program foretages i overensstemmelse med budgetbevillingerne, forudsat at der er midler til rådighed. Hver betaling opføres under den tidligst indgåede budgetforpligtelse for den pågældende fond.
2.   Betalinger, der er knyttet til resultatreservens forpligtelser, gennemføres ikke før den endelige tildeling af resultatreserven, jf. artikel 22, stk. 3 og 4.
3.   Betalingerne tager form af forfinansiering, mellemliggende betalinger og betaling af den endelige saldo.
4.   Hvad angår støtteformer i henhold til artikel 67, stk. 1, første afsnit, litra b), c) og d), samt artikel 68 og 69 betragtes udgifter, der er beregnet på det relevante grundlag, som støtteberettigede udgifter.
Artikel 78
Fælles regler for beregning af mellemliggende betalinger og betaling af den endelige saldo
De fondsspecifikke regler skal indeholde bestemmelser om beregning af det beløb, der refunderes som mellemliggende betalinger, og den endelige saldo. Dette beløb beregnes ved anvendelsen af den specifikke medfinansieringssats, der gælder for den støtteberettigede udgift.
Artikel 79
Betalingsanmodninger
1.   Den specifikke procedure for betalingsanmodninger i forbindelse med hver ESI-fond og de oplysninger, der skal gives i den forbindelse, fastlægges i de fondsspecifikke regler.
2.   Betalingsanmodningen, der skal forelægges Kommissionen, skal give alle de oplysninger, der er nødvendige for, at Kommissionen kan opstille et regnskab, jf. artikel 68, stk. 3, i finansforordningen.
Artikel 80
Anvendelse af euroen
Beløbene i medlemsstaternes fremlagte programmer, udgiftsoverslag, udgiftsoversigter, betalingsanmodninger, regnskaber og udgifter angivet i de årlige og endelige rapporter om gennemførelsen udtrykkes i euro.
Artikel 81
Betaling af første forfinansiering
1.   Efter at Kommissionen har truffet afgørelse om vedtagelse af programmet, betaler Kommissionen et første forfinansieringsbeløb for hele programmeringsperioden. Dette første forfinansieringsbeløb betales i rater efter de budgetmæssige behov. Raternes størrelse fastlægges i de fondsspecifikke regler.
2.   Den første forfinansiering må kun anvendes til betalinger til støttemodtagerne som led i gennemførelsen af programmet. Den stilles straks til rådighed for det ansvarlige organ til dette formål.
Artikel 82
Udligning af første forfinansiering
Det beløb, der er udbetalt som første forfinansiering, skal være udlignet fuldstændigt i Kommissionens regnskab, senest når programmet afsluttes.
Artikel 83
Afbrydelse af betalingsfristen
1.   Betalingsfristen for en mellemliggende betalingsanmodning kan afbrydes af den ved delegation bemyndigede anvisningsberettigede som omhandlet i finansforordningen i en periode på højst seks måneder, hvis:
a)
der efter oplysninger fra et nationalt revisionsorgan eller EU-revisionsorgan er en klar begrundet mistanke om, at der er alvorlige mangler i forvaltnings- og kontrolsystemet
b)
den ved delegation bemyndigede anvisningsberettigede skal foretage supplerende verificering som følge af oplysninger, som den anvisningsberettigede har modtaget, og hvorved han bliver opmærksom på, at der til udgifterne i en betalingsanmodning knytter sig en uregelmæssighed med alvorlige finansielle konsekvenser
c)
et af de dokumenter, der kræves i henhold til finansforordningens artikel 59, stk. 5, ikke er forelagt.
Medlemsstaten kan aftale en forlængelse af afbrydelsesperioden på yderligere tre måneder.
De fondsspecifikke regler for EHFF kan fastsætte et specifikke grundlag for afbrydelse af betalinger i tilknytning til manglende overholdelse af reglerne under den fælles fiskeripolitik, som skal stå i rimeligt forhold til arten, grovheden, varigheden og hyppigheden af den manglende overholdelse.
2.   Den ved delegation bemyndigede anvisningsberettigede begrænser afbrydelsen til den del af udgifterne, som er omfattet af den betalingsanmodning, der er berørt af de i stk. 1, første afsnit, omhandlede elementer, medmindre det er umuligt at identificere den berørte del af udgifterne. Den ved delegation bemyndigede anvisningsberettigede underretter straks medlemsstaten og forvaltningsmyndigheden om årsagen til afbrydelsen og beder dem skriftligt om at rette op på situationen. Afbrydelsen bringes til ophør af den ved delegation bemyndigede anvisningsberettigede, så snart de fornødne foranstaltninger er truffet.
KAPITEL II
Gennemgang og godkendelse af regnskaber
Artikel 84
Frist for Kommissionens gennemgang og godkendelse af regnskaber
Senest den 31. maj i året efter afslutningen af et regnskabsår anvender Kommissionen i henhold til finansforordningens artikel 59, stk. 6, procedurer for gennemgang og godkendelse af regnskaberne og underretter medlemsstaten om hvorvidt den godkender, at regnskaberne er fuldstændige, nøjagtige og retvisende i overensstemmelse med de fondsspecifikke regler.
KAPITEL III
Finansielle korrektioner
Artikel 85
Kommissionens finansielle korrektioner
1.   Kommissionen foretager finansielle korrektioner ved at annullere hele eller en del af EU-bidraget til et program og foretage inddrivelse fra medlemsstaten for at udelukke udgifter, som overtræder gældende ret, fra EU-støtte.
2.   En overtrædelse af gældende ret medfører kun en finansiel korrektion i forbindelse med udgifter, som er blevet anmeldt til Kommissionen, og hvis en af følgende betingelser er opfyldt:
a)
overtrædelsen har påvirket det ansvarlige organs valg af en operation til at modtage støtte fra ESI-fondene, eller der er i tilfælde, hvor det på grund af overtrædelsens art ikke er muligt at bevise denne virkning, begrundet risiko for, at overtrædelsen har haft en sådan virkning
b)
overtrædelsen har påvirket størrelsen af de udgifter, som er anmeldt med henblik på refusion fra EU-budgettet, eller der er i tilfælde, hvor det på grund af overtrædelsens art ikke er muligt at sætte tal på dens finansielle virkning, begrundet risiko for, at overtrædelsen har haft en sådan virkning.
3.   Når Kommissionen fastsætter en finansiel korrektion, jf. stk. 1, overholder den proportionalitetsprincippet ved at tage hensyn til arten og grovheden af overtrædelsen af gældende ret og de finansielle virkninger for EU-budgettet. Kommissionen holder Europa-Parlamentet underrettet om afgørelser vedrørende anvendelse af finansielle korrektioner.
4.   Kriterier og procedurer for anvendelse af finansielle korrektioner fastsættes i de fondsspecifikke regler.
KAPITEL IV
Frigørelse
Artikel 86
Principper
1.   Alle programmer underlægges en frigørelsesprocedure, der fastlægges ud fra, at beløb knyttet til en forpligtelse, som ikke er omfattet af forfinansiering eller af en betalingsanmodning inden for en nærmere fastsat periode, herunder enhver betalingsanmodning, som helt eller delvist er omfattet af en afbrydelse af betalingsfristen eller en suspension af betalinger, frigøres.
2.   Forpligtelsen vedrørende periodens sidste år frigøres i overensstemmelse med de regler, der skal følges med henblik på afslutning af programmerne.
3.   De fondsspecifikke regler skal indeholde præcise bestemmelser om anvendelse af frigørelsesreglen for hver enkelt ESI-fond.
4.   Den del af forpligtelserne, som stadig er åben, frigøres, hvis nogle af de dokumenter, der kræves til afslutningen, ikke er forelagt for Kommissionen inden de frister, der er fastsat i de fondsspecifikke regler.
5.   Budgetforpligtelser vedrørende resultatreserven er kun omfattet af den i stk. 4 omtalte frigørelsesprocedure.
Artikel 87
Undtagelse fra frigørelsen
1.   Det beløb, frigørelsen berører, nedsættes med beløb svarende tilden del af budgetforpligtelsen, for hvilken:
a)
operationerne er suspenderet af en retslig procedure eller en rekurs med opsættende virkning, eller
b)
det ikke har været muligt at forelægge en betalingsanmodning som følge af force majeure, der i væsentlig grad berører gennemførelsen af hele eller en del af programmet.
De nationale myndigheder, som påberåber sig force majeure i henhold til første afsnit, litra b), skal påvise dens direkte konsekvenser for gennemførelsen af hele eller en del af programmet.
I forbindelse med første afsnit, litra a) og b) kan der anmodes om nedsættelse én gang, hvis suspensionen eller force majeure-forholdet har varet i højst et år, eller et antal gange svarende til varigheden af force majeure-forholdet eller antallet af år mellem datoen for den retlige eller administrative beslutning om at suspendere gennemførelsen af operationen og datoen for den endelige retlige eller administrative beslutning.
2.   Senest den 31. januar sender medlemsstaten Kommissionen oplysninger om de undtagelser, der er omhandlet i stk. 1, første afsnit, litra a) og b), for det beløb, der anmeldes ved udgangen af foregående år.
Artikel 88
Procedure
1.   Kommissionen underretter medlemsstaten og forvaltningsyndigheden i god tid, når der er risiko for anvendelse af frigørelsereglen i artikel 86.
2.   På grundlag af de oplysninger, Kommissionen har modtaget pr. 31. januar, underretter den medlemsstaten og forvaltningsmyndigheden om frigørelsesbeløbet på grundlag af disse oplysninger.
3.   Medlemsstaten har to måneder til at godkende frigørelsesbeløbet eller fremsætte sine bemærkninger.
4.   Senest den 30. juni forelægger medlemsstaten Kommissionen en revideret finansieringsplan, der for det pågældende finansår afspejler det nedsatte støttebeløb for en eller flere prioriteter under programmet under hensyntagen til fordelingen efter fond og regionskategori, hvis det er relevant. Hvis en sådan forelæggelse ikke finder sted, reviderer Kommissionen finansieringsplanen ved at reducere bidraget fra ESI-fondene for det pågældende finansår. Denne reduktion fordeles forholdsmæssigt på hver prioritet.
5.   Kommissionen ændrer ved hjælp af gennemførelsesretsakter afgørelsen om vedtagelse af programmet senest den 30. september.
TREDJE DEL
GENERELLE BESTEMMELSER FOR EFRU, ESF OG SAMHØRIGHEDSFONDEN
AFSNIT I
MÅLSÆTNINGER OG FINANSIEL RAMME
KAPITEL I
Mission, mål og geografisk dækning af støtte
Artikel 89
Mission og mål
1.   Fondene bidrager til at udvikle og fortsætte EU-indsatsen for at styrke den økonomiske, sociale og territoriale samhørighed i overensstemmelse med artikel 174 i TEUF.
Foranstaltninger, der støttes af fondene, bidrager også til at realisere EU-strategien for intelligent, bæredygtig og inklusiv vækst.
2.   Med henblik på missionen i stk. 1 forfølges følgende mål:
a)
investeringer i vækst og beskæftigelse i medlemsstaterne og regionerne (støttes af alle fondene) og
b)
europæisk territorialt samarbejde (støttes af EFRU).
Artikel 90
Målet om investeringer i vækst og beskæftigelse
1.   Strukturfondene støtter målet om investeringer i vækst og beskæftigelse i alle regioner på niveau 2 i den fælles nomenklatur for statistiske territoriale enheder ("NUTS 2-regioner"), jf. forordning (EF) nr. 1059/2003, ændret ved forordning (EF) nr. 105/2007.
2.   Midlerne til målet om investeringer i vækst og beskæftigelse fordeles blandt følgende tre kategorier af NUTS 2-regioner:
a)
mindre udviklede regioner, hvis BNP pr. indbygger er mindre end 75 % af det gennemsnitlige BNP i EU-27
b)
overgangsregioner, hvis BNP pr. indbygger er mellem 75 % og 90 % af det gennemsnitlige BNP i EU-27
c)
mere udviklede regioner, hvis BNP pr. indbygger er over 90 % af det gennemsnitlige BNP i EU-27.
Klassificeringen af regioner i en af de tre kategorier afgrænses på grundlag af, hvordan den enkelte regions BNP pr. indbygger, målt i købekraftspariteter(KKP) og beregnet på grundlag af EU-tal for perioden 2007-2009, relaterer sig til det gennemsnitlige BNP i EU-27 i samme referenceperiode.
3.   Samhørighedsfonden støtter de medlemsstater, hvis BNI pr. indbygger, målt i købekraftspariteter og beregnet på grundlag af EU-tal for perioden 2008-2010, er mindre end 90 % af den gennemsnitlige BNI pr. indbygger i EU-27 i samme referenceperiode.
De medlemsstater, der er berettiget til støtte fra Samhørighedsfonden i 2013, men hvis nominelle BNI pr. indbygger overstiger 90 % af den gennemsnitlige BNI pr. indbygger i EU-27, beregnet i henhold til første afsnit, modtager støtte fra Samhørighedsfonden på særlig overgangsbasis.
4.   Umiddelbart efter denne forordnings ikrafttræden vedtager Kommissionen en afgørelse ved hjælp af en gennemførelsesretsakt med en liste over de regioner, der opfylder kriterierne for de tre regionskategorier omhandlet i stk. 2, og de medlemsstater, der opfylder kriterierne i stk. 3. Denne liste er gyldig fra den 1. januar 2014 til den 31. december 2020.
5.   I 2016 revurderer Kommissionen, hvorvidt medlemsstaterne er berettiget til støtte fra Samhørighedsfonden, på grundlag af Unionens BNI-tal for perioden 2012-2014 for EU-27. De medlemsstater, hvis nominelle BNI pr. indbygger falder under 90 % af den gennemsnitlige BNI pr. indbygger i EU-27, bliver for første gang berettigede til støtte fra Samhørighedsfonden, og de medlemsstater, der var støtteberettigede i forhold til Samhørighedsfonden, og hvis nominelle BNP pr. indbygger overstiger 90 %, mister deres støtteberettigelse og modtager støtte fra Samhørighedsfonden på særlig overgangsbasis.
KAPITEL II
Finansiel ramme
Artikel 91
Midler til økonomisk, social og territorial samhørighed
1.   De midler til økonomisk, social og territorial samhørighed, der er til rådighed til budgetmæssige forpligtelser i perioden 2014-2020, er på 322 145 694 739 EUR i 2011-priser i overensstemmelse med den årlige fordeling, der fremgår af bilag VI, hvoraf 325 145 694 739 EUR udgør de samlede midler, der er afsat til EFRU, ESF og Samhørighedsfonden, og 3 000 000 000 EUR udgør en specifik tildeling til ungdomsbeskæftigelsesinitiativet. Med henblik på programmering og efterfølgende optagelse i Unionens almindelige budget indekseres midler til økonomisk, social og territorial samhørighed med 2 % om året.
2.   Kommissionen vedtager i form af gennemførelsesretsakter en afgørelse om den årlige fordeling af de samlede midler pr. medlemsstat under målet om investeringer i vækst og beskæftigelse og målet om europæisk territorialt samarbejde og den årlige fordeling af midler fra den specifikke tildeling til ungdomsbeskæftigelsesinitiativet pr. medlemsstat, sammen med listen over støtteberettigede regioner, i overensstemmelse med de kriterier og den metode, der er fastsat i henholdsvis bilag VII og VIII, jf. dog nærværende artikels stk. 3 og artikel 92, stk. 8.
3.   0,35 % af de samlede midler afsættes efter fradrag af støtten til CEF som omhandlet i artikel 92, stk. 6, og til bistanden til de socialt dårligst stillede i henhold til artikel 92, stk. 7, til teknisk bistand på Kommissionens initiativ.
Artikel 92
Midler til målet om investeringer i vækst og beskæftigelse og til målet om europæisk territorialt samarbejde
1.   Midlerne til målet om investeringer i vækst og beskæftigelse udgør 96,33 % af de samlede midler (dvs. i alt 313 197 435 409) og fordeles således:
a)
52,45 % (dvs. i alt 164 279 015 916 EUR) til mindre udviklede regioner
b)
10,24 % (dvs. i alt 32 084 931 311 EUR) til overgangsregioner
c)
15,67 % (dvs. i alt 49 084 308 755 EUR) til mere udviklede regioner
d)
21,19 % (dvs. i alt 66 362 384 703 EUR) til medlemsstater, der modtager støtte fra Samhørighedsfonden
e)
0,44 % (dvs. i alt 1 386 794 724 EUR) som supplerende støtte til regioner i den yderste periferi, der er fastlagt i artikel 349 i TEUF, og de NUTS 2-regioner, der opfylder kriterierne i artikel 2 i protokol 6 til tiltrædelsesakten af 1994.
2.   Ud over de beløb, der er fastsat i artikel 91 og i nærværende artikels stk. 1, skal et yderligere beløb på henholdsvis 94 200 000 EUR og 92 400 000 EUR stilles til rådighed for årene 2014 og 2015 som anført under "Yderligere justeringer" i bilag VII. Disse beløb skal fastsættes i Kommissionens afgørelse som omhandlet i artikel 91, stk. 2.
3.   I 2016 skal Kommissionen i sin tekniske justering for 2017, i overensstemmelse med artikel 4 og 5 i forordning (EU, Euratom) nr. 1311/2013, revidere de samlede tildelinger under målet om "investeringer i vækst og beskæftigelse" for hver medlemsstat for 2017-2020 og anvende den tildelingsmetode, som er defineret i punkt 1-16 i bilag VII, på grundlag af de seneste statistikker, der er til rådighed på det tidspunkt, og på grundlag af en sammenligning for de medlemsstater, for hvilke der er fastsat et loft, mellem det kumulerede nationale BNP for årene 2014-2015 og det kumulerede nationale BNP for samme periode som anslået i 2012, i overensstemmelse med punkt 21 i bilag VII. Hvis der er en kumulativ afvigelse på mere end +/- 5 % mellem de reviderede bevillinger og de samlede bevillinger, skal de samlede bevillinger tilpasses tilsvarende. I overensstemmelse med artikel 5 i forordning (EU, Euratom) nr. 1311/2013 skal de nødvendige justeringer fordeles ligeligt over årene 2017-2020, og de tilsvarende lofter i den finansielle ramme ændres i overensstemmelse hermed. Den samlede nettoeffekt af justeringerne, såvel positiv som negativ, må ikke overstige 4 000 000 000 EUR. Efter den tekniske justering vedtager Kommissionen i form af gennemførelsesretsakter en afgørelse om en revideret årlig fordeling af de samlede midler pr. medlemsstat.
4.   For at sikre at der er tilstrækkelige investeringer, der rettes mod ungdomsbeskæftigelse, arbejdstageres mobilitet, viden, social inklusion og bekæmpelse af fattigdom, skal den andel af strukturfondenes midler, som er tilgængelige til programmering af operationelle programmer under målet om investeringer i vækst og beskæftigelse, som tildeles ESF i hver enkelt medlemsstat, ikke være lavere end den tilsvarende ESF-andel for den medlemsstat, som fastlagt i de operationelle programmer under konvergensmålet og målet om regional konkurrenceevne og beskæftigelse i programmeringsperioden 2007-2013. Til denne andel skal føjes et ekstra beløb for hver medlemsstat, som fastlægges i overensstemmelse med metoden i bilag IX, for at sikre, at ESF's andel i procent af de samlede kombinerede midler til fondene på EU-plan, uden støtte fra Samhørighedsfonden til transportinfrastruktur under CEF som omhandlet i stk. 6, og støtte fra strukturfondene til bistand til de socialt dårligst stillede som omhandlet i stk. 7, i medlemsstaterne, ikke er mindre end 23,1 %. Investeringer fra ESF til ungdomsbeskæftigelsesinitiativet anses med henblik på nærværende stykke for at udgøre en andel af de strukturfondsmidler, der tildeles ESF.
5.   Midlerne til ungdomsbeskæftigelsesinitiativet udgør 3 000 000 000 EUR fra den særlige tildeling til ungdomsbeskæftigelsesinitiativet og mindst 3 000 000 000 EUR fra ESF's målrettede investeringer.
6.   Støtten fra Samhørighedsfonden, der skal overføres til CEF, udgør 10 000 000 000 EUR. Den skal bruges til transportinfrastrukturprojekter i tråd med forordning (EU) nr. 1316/2013, udelukkende i de medlemsstater, der er berettiget til støtte fra Samhørighedsfonden.
Kommissionen vedtager en afgørelse ved hjælp af en gennemførelsesretsakt om fastsættelse af de beløb, der skal overføres fra hver medlemsstats samhørighedsfondstildeling til CEF, fastlagt på et pro rata-grundlag, for hele perioden. Hver medlemsstats samhørighedsfondstildeling nedsættes i overensstemmelse hermed.
De årlige bevillinger svarende til støtten fra Samhørighedsfonden, der er omhandlet i første afsnit, opføres på de relevante budgetposter for CEF fra budgetproceduren 2014.
Det beløb, der er overført fra Samhørighedsfonden til CEF, som omhandlet i først afsnit, skal gennemføres ved særlige indkaldelser, der skal iværksættes for projekter, der gennemfører hovednet, eller for projekter og horisontale aktiviteter, der er udpeget i del I i bilag I til forordning (EU) nr. 1316/2013.
Regler gældende for transportsektoren under forordning (EU) nr. 1316/2013 finder anvendelse på de særlige indkaldelser, der er nævnt i fjerde afsnit. Indtil den 31. december 2016 skal udvælgelsen af støtteberettigede projekter overholde lofterne for nationale tildelinger fra Samhørighedsfonden. Pr. 1. januar 2017 skal midler overført til CEF, som ikke er afsat til et transportinfrastrukturprojekt, stilles til rådighed for alle medlemsstater, der er berettiget til støtte fra Samhørighedsfonden, til finansiering af transportinfrastrukturprojekter i overensstemmelse med forordning (EU) nr. 1316/2013.
For at støtte medlemsstater, som er berettiget til støtte fra Samhørighedsfonden, men som kan komme ud for vanskeligheder med at udforme projekter, som har nået en tilstrækkelig modenhedsgrad og/eller kvalitet, og som har en tilstrækkelig merværdi for Unionen, fokuseres der navnlig på programstøtteaktioner med henblik på at styrke den institutionelle kapacitet og effektiviteten af den offentlige forvaltning og de offentlige tjenester i forbindelse med udvikling og gennemførelse af projekter, som er opført i del I i bilag I til forordning (EU) nr. 1316/2013. For at sikre den størst mulige udnyttelse af de overførte midler i alle medlemsstater, som er berettiget til støtte fra Samhørighedsfonden, kan Kommissionen iværksætte supplerende indkaldelser af forslag.
7.   Støtten fra strukturfondene til bistand til de socialt dårligst stillede under målet om investeringer i vækst og beskæftigelse udgør ikke under 2 500 000 000 EUR og kan forhøjes med op til 1 000 000 000 EUR ved yderligere støtte, hvis medlemsstaterne træffer beslutning herom på frivilligt grundlag.
Kommissionen vedtager en afgørelse i form af en gennemførelsesretsakt om fastsættelse af de beløb, der skal overføres fra hver medlemsstats strukturfondstildeling til støtte til de dårligst stillede for hele perioden. De enkelte medlemsstaters strukturfondstildeling reduceres tilsvarende på grundlag af en pro rata-nedsættelse efter regionskategori.
De årlige bevillinger svarende til støtten fra strukturfondene, der er omhandlet i første afsnit, opføres på de relevante budgetposter for instrumentet om bistand til de socialt dårligst stillede fra og med regnskabsåret 2014.
8.   330 000 000 EUR af strukturfondsmidlerne til målet om investeringer i vækst og beskæftigelse tildeles nyskabende foranstaltninger direkte eller indirekte forvaltet af Kommissionen inden for området bæredygtig byudvikling.
9.   Midlerne til målet om europæisk territorialt samarbejde udgør 2,75 % af de samlede midler, der er til rådighed til budgetmæssige forpligtelser fra fondene i perioden 2014-2020 (dvs. i alt 8 948 259 330 EUR).
10.   Med henblik på nærværende artikel, artikel 18, 91, 93, 95, 99, 120, bilag I og bilag X i nærværende forordning, artikel 4 i EFRU-forordningen, artikel 4 og artikel 16-23 i ESF-forordningen, artikel 3, stk. 3, i ETS-forordningen, betragtes regionen i den yderste periferi Mayotte som en NUTS 2-region, der hører under kategorien af mindre udviklede regioner. Med henblik på artikel 3, stk. 1 og 2, i ETS-forordningen betragtes regionerne Mayotte og Saint-Martin som NUTS 3-regioner.
Artikel 93
Ikke-overførbare midler mellem regionskategorier
1.   De samlede bevillinger, der er fordelt mellem de enkelte medlemsstater for så vidt angår mindre udviklede regioner, overgangsregioner og mere udviklede regioner, må ikke overføres mellem disse regionskategorier.
2.   Uanset stk. 1 kan Kommissionen under behørigt begrundede omstændigheder, der er knyttet til gennemførelsen af et eller flere tematiske mål, acceptere forslag fra en medlemsstat i dens første forelæggelse af partnerskabsaftalen eller under behørigt begrundede omstændigheder, på tidspunktet for tildeling af resultatreserven, i en omfattende revision af partnerskabsaftalen om at overføre op til 3 % af den samlede bevilling for en kategori af regioner til andre regionskategorier.
Artikel 94
Ikke-overførbare midler mellem mål
1.   De samlede bevillinger, der er fordelt mellem de enkelte medlemsstater for så vidt angår målet om investeringer i vækst og beskæftigelse og målet om europæisk territorialt samarbejde, må ikke overføres mellem disse mål.
2.   Uanset stk. 1 kan Kommissionen med henblik på at værne om fondenes effektive bidrag til de missioner, der er nævnt i artikel 89, stk. 1, under behørigt begrundede omstændigheder, og på den i stk. 3 fastsatte betingelse, ved hjælp af en gennemførelsesretsakt acceptere et forslag fra en medlemsstat ved dennes første forelæggelse af partnerskabsaftalen om at overføre en del af dens bevillinger fra målet om europæisk territorialt samarbejde til målet om investeringer i vækst og beskæftigelse.
3.   Andelen af målet om et europæisk territorialt samarbejde i den medlemsstat, der forelægger det i stk. 2 nævnte forslag, må ikke være mindre end 35 % af de samlede bevillinger til den pågældende medlemsstat i forbindelse med målet om investeringer i vækst og beskæftigelse og målet om europæisk territorialt samarbejde og må efter overførsel ikke være mindre end 25 % af dette samlede beløb.
Artikel 95
Additionalitet
1.   I denne artikel og i bilag X forstås ved:
1)   
"faste bruttoinvesteringer"
: alle residente producenters anskaffelser minus afhændelser af faste aktiver i en given periode, plus visse tillæg til værdien af ikke-producerede aktiver, tilvejebragt gennem en producents eller institutionelle enheders produktive aktivitet, som defineret i Rådets forordning (EF) nr. 2223/96 
(
37
)
2)   
"faste aktiver"
: materielle eller immaterielle aktiver, der er resultatet af produktionsprocesser og anvendes flere gange eller permanent i andre produktionsprocesser i over ét år
3)   
"offentlig forvaltning og service"
: samtlige institutionelle enheder, som foruden deres politiske ansvar og deres rolle med hensyn til økonomisk regulering leverer hovedsagelig ikke-markedsmæssige tjenester (eventuelt varer) til individuelt eller kollektivt forbrug og omfordeler indkomst og formue.
4)   
"offentlige eller tilsvarende strukturelle udgifter"
: faste bruttoinvesteringer foretaget af den offentlig forvaltning
2.   Støtte fra fondene til målet om investeringer i vækst og beskæftigelse må ikke erstatte en medlemsstats offentlige eller tilsvarende strukturelle udgifter.
3.   Medlemsstaterne opretholder for perioden 2014-2020 et niveau for de offentlige eller tilsvarende strukturelle udgifter, som i gennemsnit pr. år er mindst lig med det referenceniveau, der er fastsat i partnerskabsaftalen.
Ved fastsættelsen af det i første afsnit nævnte referenceniveau tager Kommissionen og medlemsstaterne hensyn til de almindelige makroøkonomiske betingelser og særlige eller ekstraordinære omstændigheder, såsom privatiseringer, et ekstraordinært niveau for de offentlige eller tilsvarende strukturelle udgifter for en medlemsstat i programmeringsperioden 2007-2013 og udviklingen af andre indikatorer for offentlige investeringer. De tager ligeledes hensyn til ændringer i de nationale tildelinger fra fondene sammenlignet med perioden 2007-2013.
4.   Verificering af, om det niveau for de offentlige eller tilsvarende strukturelle udgifter under målet om investeringer i vækst og beskæftigelse, som er blevet bibeholdt i perioden, må kun finde sted i de medlemsstater, hvor mindre udviklede regioner og overgangsregioner mindst omfatter 15 % af den samlede befolkning.
I de medlemsstater, hvor mindre udviklede regioner og overgangsregioner mindst omfatter 65 % af den samlede befolkning, foretages verificeringen på nationalt plan.
I de medlemsstater, hvor mindre udviklede regioner og overgangsregioner omfatter mere end 15 % og mindre end 65 % af den samlede befolkning, foretages verificeringen på nationalt og regionalt plan. Med henblik herpå skal medlemsstaterne give Kommissionen oplysninger om udgifterne i de mindre udviklede regioner og overgangsregionerne på hvert trin i verificeringsprocessen.
5.   Verificeringen af, om det niveau for de offentlige eller tilsvarende strukturelle udgifter under målet om investeringer i vækst og beskæftigelse, som er blevet bibeholdt, foretages, når partnerskabsaftalen forelægges ("forudgående verificering"), i 2018 ("midtvejsverificering") og i 2022 ("efterfølgende verificering").
De nærmere bestemmelser om verificering af additionalitet er fastsat i punkt 2 i bilag X.
6.   Hvis Kommissionen ved den efterfølgende verificering fastslår, at en medlemsstat ikke har bibeholdt det niveau for de offentlige eller tilsvarende strukturelle udgifter under målet om investeringer i vækst og beskæftigelse, som er fastsat i partnerskabsaftalen og som fastsat i bilag X, kan Kommissionen, afhængigt af omfanget af den manglende overholdelse, foretage en finansiel korrektion ved at vedtage en afgørelse ved hjælp af en gennemførelsesretsakt. Når der træffes beslutning om, hvorvidt der skal foretages en finansiel korrektion, tager Kommissionen hensyn til, om medlemsstatens økonomiske situation har ændret sig væsentligt siden midtvejsverificeringen. De nærmere bestemmelser om satser for finansiel korrektion er fastsat i punkt 3 i bilag X.
7.   Stk. 1-6 finder ikke anvendelse på programmer under målet om europæisk territorialt samarbejde.
AFSNIT II
PROGRAMMERING
KAPITEL I
Generelle bestemmelser om fondene
Artikel 96
Indhold i, vedtagelse og ændring af operationelle programmer under målet om investeringer i vækst og beskæftigelse
1.   Et operationelt program omfatter prioritetsakser. En prioritetsakse skal vedrøre én fond og én regionskategori, bortset fra Samhørighedsfonden, og svare til et tematisk mål, jf. dog artikel 59, og omfatte en eller flere investeringsprioriteter under det tematiske mål i overensstemmelse med de fondsspecifikke regler. En prioritetsakse kan, hvor det er hensigtsmæssigt, og for at øge dets virkninger og effektivitet gennem en tematisk sammenhængende integreret tilgang:
a)
vedrøre mere end én regionskategori
b)
kombinere en eller flere supplerende investeringsprioriteter fra EFRU, Samhørighedsfonden og ESF under ét tematisk mål
c)
i behørigt begrundede tilfælde kombinere én eller flere supplerende investeringsprioriteter fra forskellige tematiske målsætninger for at opnå det maksimale bidrag til prioritetsaksen
d)
for ESF's vedkommende kombinere investeringsprioriteter fra forskellige tematiske mål, der er fastsat i artikel 9, stk. 1, nr. 8)-11), for at lette deres bidrag til andre prioritetsakser og med henblik på at gennemføre social innovation og tværnationalt samarbejde.
Medlemsstaterne kan kombinere to eller flere af mulighederne i litra a)-d).
2.   Et operationelt program skal bidrage til EU-strategien for intelligent, bæredygtig og inklusiv vækst og til opnåelse af økonomisk, social og territorial samhørighed og indeholder:
a)
en begrundelse for valget af tematiske mål, modsvarende investeringsprioriteter og finansielle tildelinger under henvisning til partnerskabsaftalen, som bygger på identifikation af regionale og, hvor det er relevant, nationale behov, herunder behovene for at imødegå de udfordringer, der er identificeret i de relevante landespecifikke henstillinger vedtaget i henhold til artikel 121, stk. 2, i TEUF og de relevante rådshenstillinger vedtaget i henhold til artikel 148, stk. 4, i TEUF og under hensyntagen til forhåndsevalueringen i overensstemmelse med artikel 55.
b)
for hver prioritetsakse, undtagen teknisk bistand:
i)
investeringsprioriteringerne og de modsvarende specifikke mål
ii)
med henblik på at styrke programmeringens resultatorientering, de forventede resultater for de specifikke mål og de modsvarende resultatindikatorer med en referenceværdi og en målværdi, som, hvor det er relevant, kvantificeres i overensstemmelse med de fondsspecifikke regler
iii)
en beskrivelse af arten af og eksempler på aktioner, der skal støttes under hver investeringsprioritet og deres forventede bidrag til de i nr. i), anførte specifikke mål, herunder de vejledende principper for udvælgelse af operationer og, hvis det er relevant, identificering af de vigtigste målgrupper, specifikke målområder, type støttemodtagere, den planlagte anvendelse af finansielle instrumenter og store projekter
iv)
outputindikatorerne for hver investeringsprioritet, herunder den kvantificerede målværdi, som forventes at bidrage til resultaterne, i overensstemmelse med de fondsspecifikke regler
v)
identifikation af gennemførelsestrin samt finansielle indikatorer og outputindikatorer, og i givet fald resultatindikatorer, der skal fungere som delmål og mål for resultatrammen i overensstemmelse med artikel 21, stk. 1, og bilag II
vi)
de modsvarende interventionskategorier baseret på en nomenklatur, der vedtages af Kommissionen og en vejledende fordeling af de programmerede midler
vii)
hvor det er relevant, et sammendrag af den planlagte anvendelse af teknisk bistand, herunder om nødvendigt foranstaltninger til styrkelse af den administrative kapacitet hos myndigheder, der er involveret i forvaltningen af og kontrollen med programmerne og støttemodtagerne
c)
for hver prioritetsakse, som vedrører teknisk bistand:
i)
specifikke mål
ii)
de forventede resultater for hvert specifikt mål og, når det er objektivt begrundet som følge af indholdet af aktionerne, de modsvarende resultatindikatorer med en referenceværdi og en målværdi i overensstemmelse med de fondsspecifikke regler
iii)
en beskrivelse af de aktioner, der skal støttes, og deres forventede bidrag til de i nr. i) omhandlede specifikke mål
iv)
de outputindikatorer, som forventes at bidrage til resultaterne
v)
de modsvarende interventionskategorier baseret på en nomenklatur, der vedtages af Kommissionen, og en vejledende fordeling af de programmerede midler.
Nr. ii) finder ikke anvendelse, hvis Unionens bidrag til en eller flere prioritetsakser, som vedrører teknisk bistand i et operationelt program, ikke overstiger 15 000 000 EUR.
d)
en finansieringsplan, der indeholder følgende tabeller:
i)
tabeller med angivelse for hvert år, jf. artikel 60, 120 og 121, af den samlede bevilling, der påtænkes afsat som bidrag fra hver fond, og som identificerer beløbene i forbindelse med resultatreserven
ii)
tabeller, som for hele programmeringsperioden, for det operationelle program og for hver prioritetsakse angiver den samlede støttebevilling fra hver af fondene og den nationale medfinansiering, idet beløbene vedrørende resultatreserven identificeres. For prioritetsakser, som vedrører flere regionskategorier, angiver tabellerne den samlede bevilling fra fondene og den nationale medfinansiering for hver kategori af regioner.
For prioritetsakser, som kombinerer investeringsprioriteter fra forskellige tematiske mål, angiver tabellen den samlede bevilling fra hver af fondene og den nationale medfinansiering for hvert af de tilsvarende tematiske mål.
Hvis den nationale medfinansiering består af både offentlig og privat medfinansiering, skal tabellen angive en vejledende fordeling mellem de to typer af midler. Den skal til orientering vise den påtænkte deltagelse fra EIB
e)
en liste over store projekter, som planlægges gennemført i løbet af programmeringsperioden.
Kommissionen vedtager gennemførelsesretsakter vedrørende den i første afsnit, litra b), nr. vi, omhandlede nomenklatur. Disse gennemførelsesretsakter vedtages efter undersøgelsesproceduren i artikel 150, stk. 3.
3.   Et operationelt program beskriver under hensyntagen til sit indhold og sine mål den integrerede tilgang til territorial udvikling, idet der henvises partnerskabsaftalen, og viser, hvordan det operationelle program bidrager til opfyldelsen af sine mål og forventede resultater og, hvis det er relevant, med angivelse af følgende:
a)
tilgangen til anvendelsen af lokaludviklingsinstrumenter, som styres af lokalsamfundet, og principperne for udpegelse af de områder, hvor det skal gennemføres
b)
det vejledende EFRU-støttebeløb til integrerede aktioner med sigte på en bæredygtig byudvikling, der skal gennemføres i overensstemmelse med artikel 7, stk. 3, i EFRU-forordningen og den vejledende tildeling af ESF-støtte til integrerede aktioner
c)
tilgangen til anvendelsen af ITI-instrumentet, bortset fra de i litra b) omhandlede tilfælde, og den vejledende finansielle tildeling fra hver prioritetsakse
d)
ordningerne for interregionale og tværnationale foranstaltninger inden for de operationelle programmer med støttemodtagere beliggende i mindst én anden medlemsstat
e)
hvis medlemsstaterne og regionerne deltager i makroregionale strategier og havområdestrategier, de under programmet planlagte interventioners bidrag til sådanne strategier, med forbehold af programområdets behov som fastlagt af medlemsstaten.
4.   Endvidere skal det operationelle program indeholde følgende:
a)
hvor det er relevant, identifikation af, hvorvidt og hvordan det håndterer de specifikke behov i de geografiske områder, der er mest berørt af fattigdom, eller hos målgrupper med størst risiko for forskelsbehandling eller social udstødelse med særligt fokus på marginaliserede befolkningsgrupper og handicappede personer, og hvor det er relevant bidraget til den integrerede tilgang, som er fastlagt i partnerskabsaftalen
b)
hvor det er relevant, identifikation af, hvorvidt og hvordan det håndterer regioners demografiske udfordringer eller de specifikke behov i områder, der lider under alvorlige naturbetingede eller demografiske ulemper af permanent art som omhandlet i artikel 174 i TEUF, og bidraget til den integrerede tilgang, som er omhandlet i partnerskabsaftalen med henblik herpå.
5.   Det operationelle program angiver:
a)
forvaltningsmyndigheden, i givet fald attesteringsmyndigheden og revisionsmyndigheden
b)
det organ, hvortil betalinger foretages af Kommissionen
c)
den indsats, der gøres for at inddrage de i artikel 5 anførte relevante partnere i udarbejdelsen af det operationelle program og disse partneres rolle i gennemførelsen, overvågningen og evalueringen af det operationelle program.
6.   Det operationelle program omhandler under henvisning til indholdet i partnerskabsaftalen og under hensyntagen til medlemsstaternes institutionelle og retlige rammer endvidere følgende:
a)
mekanismerne til sikring af koordineringen mellem fondene, ELFUL, EMFF og andre EU- finansieringsinstrumenter og nationale finansieringsinstrumenter og med EIB under hensyntagen til de relevante bestemmelser i CSF
b)
for hver forhåndsbetingelse fastlagt i overensstemmelse med artikel 19 og bilag XI, som finder anvendelse på det operationelle program, en vurdering af, om forhåndsbetingelsen er opfyldt på datoen for forelæggelsen af partnerskabsaftalen og det operationelle program, og hvis forhåndsbetingelser ikke er opfyldt, en beskrivelse af foranstaltningerne til opfyldelse af forhåndsbetingelserne, de ansvarlige organer og en tidsplan for gennemførelse af foranstaltningerne i overensstemmelse med sammendraget i partnerskabsaftalen
c)
en sammenfatning af vurderingen af den administrative byrde for støttemodtagerne og, hvis relevant, de påtænkte foranstaltninger, ledsaget af en vejledende tidsplan med henblik på at nedbringe den administrative byrde.
7.   Hvert operationelt program, bortset fra dem, hvor der ydes teknisk bistand under et særligt operationelt program, skal afhængigt af medlemsstatens behørigt begrundede vurdering af dets relevans for indholdet og målene i de operationelle programmer, indeholde en beskrivelse af:
a)
de særlige foranstaltninger for at tage hensyn til miljøbeskyttelseskrav, ressourceeffektivitet, afbødning af og tilpasning til klimaforandringer, modstandsdygtighed over for katastrofer og risikoforebyggelse og –styring i forbindelse med udvælgelsen af operationer
b)
de specifikke foranstaltninger for at fremme lige muligheder og forhindre forskelsbehandling på grund af køn, race eller etnisk oprindelse, religion eller tro, handicap, alder eller seksuel orientering under udarbejdelsen, udformningen og gennemførelsen af det operationelle program navnlig i forbindelse med adgang til finansiering ved at tage hensyn til behovene hos de forskellige målgrupper med risiko for en sådan forskelsbehandling og navnlig kravene om at sikre tilgængelighed for handicappede personer
c)
det operationelle programs bidrag til fremme af ligestilling mellem mænd og kvinder og, hvis det er relevant, de ordninger, der skal sikre integreringen af kønsaspektet i det operationelle program og operationen.
Medlemsstaterne kan forelægge en udtalelse fra de nationale ligestillingsorganer om de foranstaltninger, der er omhandlet i første afsnit, litra b) og c), samtidig med forslaget til et operationelt program under målet om investeringer i vækst og beskæftigelse.
8.   Når en medlemsstat udarbejder højst et operationelt program for hver fond, kan de dele af det operationelle program, der er omfattet af stk. 2, første afsnit, litra a), stk. 3, litra a), c) og d), stk. 4 og 5a, kun indarbejdes i de relevante bestemmelser i partnerskabsaftalen.
9.   Det operationelle program udarbejdes i overensstemmelse med en model. For at sikre ensartede betingelser for gennemførelsen af nærværende artikel vedtage en gennemførelsesretsakt, som fastlægger denne model. Denne gennemførelsesretsakt vedtages efter rådgivningsproceduren i artikel 150, stk. 2.
10.   Kommissionen vedtager en afgørelse ved hjælp af gennemførelsesretsakter, der godkender alle elementerne herunder alle fremtidige ændringer af det operationelle program, som er omfattet af denne artikel, undtagen de elementer, som er omfattet af stk. 2, første afsnit, litra b), nr. vi), litra c), nr. v), og litra e), stk. 4 og 5, stk. 6, litra a) og c), samt stk. 7, som fortsat hører under medlemsstaternes ansvar.
11.   Forvaltningsmyndigheden meddeler Kommissionen enhver afgørelse, der ændrer de elementer af det operationelle program, som ikke er omfattet af Kommissionens afgørelse i henhold til stk. 10, senest en måned efter datoen for nævnte ændringsafgørelse. Ændringsafgørelsen anfører datoen for dens ikrafttræden, som ikke må være tidligere end vedtagelsesdatoen.
Artikel 97
Særlige bestemmelser om programmeringen af støtte til de fælles instrumenter for garantier uden loft og securitisation under målet om investeringer i vækst og beskæftigelse
I overensstemmelse med artikel 28 omfatter de operationelle programmer, der er nævnt i artikel 39, stk. 4, første afsnit, litra b), kun de elementer, der henvises til i artikel 96, stk. 2, litra b), nr. i), ii) og iv), artikel 96, stk. 2, første afsnit, litra d), artikel 96, stk. 5, og artikel 96, stk. 6, litra b).
Artikel 98
Fælles støtte fra fondene under målet om investeringer i vækst og beskæftigelse
1.   Fondene kan i fællesskab yde støtte til operationelle programmer under målet om investeringer i vækst og beskæftigelse.
2.   EFRU og ESF kan som supplement og inden for en grænse på 10 % af EU-midlerne til hver prioritetsakse i et operationelt program finansiere en del af en operation, hvortil udgifter er berettiget til støtte fra den anden fond på grundlag af den pågældende fonds regler for støtteberettigelse, forudsat at sådanne udgifter er nødvendige for en tilfredsstillende gennemførelse af operationen og er direkte knyttet til denne.
3.   Stk. 1 og 2 finder ikke anvendelse på programmer under målet om europæisk territorialt samarbejde.
Artikel 99
Operationelle programmers geografiske anvendelsesområde under målet om investeringer i vækst og beskæftigelse
Medmindre andet er aftalt mellem Kommissionen og den pågældende medlemsstat, udarbejdes operationelle programmer under EFRU og ESF på det relevante geografiske niveau og mindst på NUTS 2-niveau i overensstemmelse med medlemsstatens institutionelle og retlige rammer.
Operationelle programmer med støtte fra Samhørighedsfonden udarbejdes på nationalt niveau.
KAPITEL II
Store projekter
Artikel 100
Indhold
Som led i et eller flere operationelle programmer, som har været genstand for en kommissionsafgørelse i henhold til nærværende forordnings artikel 96, stk. 10, eller i henhold til ETS-forordningens artikel 8, stk. 12, kan EFRU og Samhørighedsfonden yde støtte til en operation, der omfatter en række arbejder, aktiviteter eller tjenesteydelser, der i sig selv tager sigte på udførelse af en uopdelelig opgave af præcis økonomisk eller teknisk art, som har tydeligt fastlagte mål, og hvortil de samlede støtteberettigede omkostninger overstiger 50 000 000 EUR, og i forbindelse med operationer, som bidrager til det tematiske mål i henhold til artikel 9, stk. 1, nr. 7), hvor de samlede støtteberettigede udgifter overstiger 75 000 000 EUR (herefter "stort projekt"). Finansielle instrumenter betragtes ikke som store projekter.
Artikel 101
Oplysninger, der er nødvendige med henblik på godkendelse af store projekter
Inden et stort projekt godkendes, sikrer forvaltningsmyndigheden, at følgende oplysninger foreligger:
a)
oplysninger vedrørende det organ, der skal have ansvaret for gennemførelsen af det store projekt, og dets kapacitet
b)
en beskrivelse af investeringen og dens lokalisering
c)
de samlede udgifter og samlede støtteberettigede udgifter under hensyntagen til kravene i artikel 61
d)
feasibility-undersøgelser, der er foretaget, herunder en analyse af alternativer og resultater
e)
en cost-benefit-analyse, herunder en økonomisk og finansiel analyse, og en risikovurdering
f)
en analyse af miljøvirkningerne under hensyntagen til behovene for modvirkning af og tilpasning til klimaforandringer og modstandsdygtighed over for katastrofer
g)
en forklaring på, hvordan det store projekt er foreneligt med de relevante prioritetsakser i det eller de pågældende operationelle programmer og det forventede bidrag til at nå de specifikke mål for prioritetsakserne og det forventede bidrag til den socioøkonomiske udvikling
h)
finansieringsplanen, som skal vise de samlede planlagte finansielle midler og den planlagte støtte fra fondene, EIB og alle andre finansieringskilder sammen med fysiske og finansielle indikatorer for overvågning af fremskridt under hensyntagen til de identificerede risici
i)
en tidsplan for det store projekts gennemførelse og, hvis gennemførelsesperioden forventes at overskride programmeringsperioden, de faser, som der anmodes om støtte fra fondene til i programmeringsperioden.
Kommissionen vedtager gennemførelsesretsakter vedrørende den metode, der baseret på anerkendt bedste praksis skal anvendes til at udføre den cost-benefit-analyse, der er omhandlet i stk. 1, litra e). Disse gennemførelsesretsakter vedtages efter rådgivningsproceduren i artikel 150, stk. 2.
På initiativ af en medlemsstat kan oplysningerne i stk. 1, litra a)-i), vurderes af uafhængige eksperter med teknisk bistand fra Kommissionen eller af andre uafhængige eksperter efter aftale med Kommissionen ("kvalitetskontrol"). I andre tilfælde forelægger medlemsstaten Kommissionen oplysningerne i stk. 1, litra a)-i), så snart de foreligger.
Kommissionen tillægges beføjelse til at vedtage delegerede retsakter i overensstemmelse med artikel 149 om fastsættelse af den metode, der skal anvendes til at udføre kvalitetskontrol af store projekter.
Kommissionen vedtager gennemførelsesretsakter om fastlæggelse af formatet for indsendelse af de oplysninger, der er omhandlet i stk. 1, litra a)-i). Disse gennemførelsesretsakter vedtages efter rådgivningsproceduren i artikel 150, stk. 2.
Artikel 102
Afgørelse om et stort projekt
1.   Såfremt en kvalitetskontrol fra uafhængige eksperter giver et store projekt en positiv bedømmelse på grundlag af deres vurdering af oplysningerne omhandlet i artikel 101, stk. 1, kan forvaltningsmyndigheden fortsætte med udvælgelsen af det store projekt i overensstemmelse med artikel 125, stk. 3. Forvaltningsmyndigheden underretter Kommissionen om det udvalgte store projekt. Underretningen skal indeholde følgende:
a)
det i artikel 125, stk. 3, litra c), omhandlede dokument, der fastlægger:
i)
det organ, der skal have ansvaret for gennemførelsen af det store projekt
ii)
en beskrivelse af investeringen, dens lokalisering, tidsplan og det store projekts forventede bidrag til de specifikke mål for den eller de pågældende prioritetsakser
iii)
de samlede udgifter og samlede støtteberettigede udgifter under hensyntagen til artikel 61
iv)
finansieringsplanen og de fysiske og finansielle indikatorer for overvågning af fremskridt under hensyntagen til de identificerede risici
b)
de uafhængige eksperters kvalitetskontrol, som klart angiver, om investeringen er gennemførlig og det store projekts økonomiske bæredygtighed.
Det finansielle bidrag til det store projekt, som medlemsstaten har valgt, anses for at være godkendt af Kommissionen, såfremt der ikke træffes en afgørelse ved hjælp af en gennemførelsesretsakt om afvisning af det finansielle bidrag senest tre måneder efter underretningsdatoen som omhandlet i første afsnit. Kommissionen skal kun afvise det finansielle bidrag, hvis der er identificeret en betydelig svaghed i forbindelse med den uafhængige kvalitetskontrol.
Kommissionen vedtager gennemførelsesretsakter, som fastlægger formatet for underretningen i første afsnit. Disse gennemførelsesretsakter vedtages efter undersøgelsesproceduren i artikel 150, stk. 3.
2.   I tilfælde udover de i nærværende artikel, stk. 1, nævnte, bedømmer Kommissionen det store projekt på grundlag af de oplysninger, der er omhandlet i artikel 101, for at afgøre, om det finansielle bidrag, som der er ansøgt om til det store projekt udvalgt af forvaltningsmyndigheden i overensstemmelse med artikel 125, stk. 3, er berettiget. Kommissionen vedtager en afgørelse om godkendelse af det finansielle bidrag til det udvalgte store projekt i form af en gennemførelsesretsakt senest tre måneder efter datoen for forelæggelse af de oplysninger, der er omhandlet i artikel 101.
3.   Kommissionens godkendelse i henhold til stk. 1, andet afsnit, og stk. 2, er betinget af, at den første bygge- og anlægskontrakt er indgået eller i forbindelse med operationer, der gennemføres under OPP-strukturer, underskrivelsen af OPP-aftalen mellem den offentlige myndighed og det privatretlige organ senest tre år efter datoen for godkendelsen. Efter en behørigt begrundet anmodning fra medlemsstaten, navnlig i forbindelse med forsinkelser, der skyldes administrative og retlige procedurer i forbindelse med gennemførelsen af store projekter, og som indgives inden for den treårige periode, kan Kommissionen vedtage en afgørelse i form af en gennemførelsesretsakt om forlængelse af perioden med højst to år.
4.   Hvis Kommissionen ikke godkender det finansielle bidrag til det udvalgte store projekt, giver den en begrundelse herfor i sin afgørelse.
5.   De store projekter, der er meddelt Kommissionen i henhold til stk. 1, eller forelagt med henblik på godkendelse i henhold til stk. 2, skal opføres på listen over store projekter i et operationelt program.
6.   Udgifter til et stort projekt kan medtages i en betalingsanmodning efter den underretning, der er omhandlet i stk. 1, eller efter den forelæggelse med henblik på godkendelse, der er omhandlet i stk. 2. Såfremt Kommissionen ikke godkender det store projekt, som forvaltningsmyndigheden har udvalgt, skal udgiftsoversigten efter vedtagelse af Kommissionens afgørelse ændres i overensstemmelse hermed.
Artikel 103
Afgørelse om et stort projekt, der er genstand for en gradvis gennemførelse
1.   Uanset artikel 101, stk. 3, og artikel 102, stk. 1 og 2, finder procedurerne i stk. 2, 3 og 4 i nærværende artikel anvendelse på en operation, der opfylder følgende betingelser:
a)
operationen består af den anden eller efterfølgende fase af et stort projekt under den foregående programmeringsperiode, hvor den eller de foregående faser er godkendt af Kommissionen senest den 31. december 2015 i henhold til forordning (EF) nr. 1083/2006 eller, for de medlemsstater, der tiltrådte Unionen efter den 1. januar 2013, senest den 31. december 2016
b)
de samlede støtteberettigede udgifter til alle faser af det store projekt overstiger de respektive niveauer, der er fastlagt i artikel 100
c)
Kommissionens vurdering heraf under den foregående programmeringsperiode omfattede alle planlagte faser
d)
der er ingen væsentlige ændringer i de oplysninger om det store projekt, der henvises til i artikel 101, stk. 1, første afsnit, i nærværende forordning i forhold til oplysningerne i ansøgningen vedrørende det store projekt, der blev fremlagt i henhold til forordning (EF) nr. 1083/2006, navnlig for så vidt angår de samlede støtteberettigede udgifter
e)
den fase af det store projekt, der skal gennemføres under den foregående programmeringsperiode, er eller vil kunne anvendes til de tilsigtede formål som præciseret i Kommissionens afgørelse inden fristen for fremlæggelse af afslutningsdokumenterne for det eller de relevante operationelle programmer.
2.   Forvaltningsmyndigheden kan igangsætte udvælgelsen af det store projekt i overensstemmelse med artikel 125, stk. 3, og fremlægge en meddelelse, der indeholder alle de elementer, der er anført i artikel 102, stk. 1, første afsnit, litra a), sammen med en bekræftelse af, at betingelsen i nærværende artikels stk. 1, litra d), er opfyldt. Der stilles ikke krav om uafhængige eksperters kvalitetskontrol af oplysningerne.
3.   Det finansielle bidrag til det store projekt, som forvaltningsmyndigheden har valgt, anses for at være godkendt af Kommissionen, såfremt der ikke træffes en afgørelse ved hjælp af en gennemførelsesretsakt om afvisning af det finansielle bidrag til det store projekt senest tre måneder efter den i stk. 2 omhandlede underretningsdato. Kommissionen afviser kun det finansielle bidrag, hvis der er foretaget substansændringer i de oplysninger, der henvises til i stk. 1, litra d), eller hvis det store projekt ikke er i overensstemmelse med den relevante prioritetsakse for det eller de pågældende operationelle programmer.
4.   Artikel 102, stk. 3-6, finder anvendelse på afgørelser om store projekter, som er genstand for en gradvis gennemførelse.
KAPITEL III
Fælles handlingsplan
Artikel 104
Anvendelsesområde
1.   En fælles handlingsplan er en operation, hvis omfang er fastlagt og som forvaltes i forhold til de output og resultater, den skal realisere. Den omfatter et projekt eller en gruppe af projekter, der ikke omfatter levering af infrastruktur, og som gennemføres under støttemodtagerens ansvar som led i et eller flere operationelle programmer. Output og resultater af en fælles handlingsplan skal være aftalt mellem medlemsstaten og Kommissionen og skal bidrage til særlige mål under de operationelle programmer og danne grundlag for støtte fra fondene. Resultater skal henvise til den fælles handlingsplans direkte virkninger. Støttemodtageren i en fælles handlingsplan skal være et offentligretligt organ. Fælles handlingsplaner betragtes ikke som værende store projekter.
2.   De offentlige udgifter, der tildeles til en fælles handlingsplan, skal udgøre mindst 10 000 000 EUR eller 20 % af den offentlige støtte til det eller de operationelle programmer, alt efter hvilket beløb, der er det laveste. Med henblik på gennemførelsen af et pilotprojekt kan de offentlige minimumsudgifter, der tildeles til en fælles handlingsplan for hvert operationelt program, reduceres til 5 000 000 EUR.
3.   Stk. 2 finder ikke anvendelse på operationer, der støttes under ungdomsbeskæftigelsesinitiativet.
Artikel 105
Udarbejdelse af fælles handlingsplaner
1.   Medlemsstaten, forvaltningsmyndigheden eller ethvert udpeget offentligretligt organ kan forelægge et forslag til en fælles handlingsplan på samme tid som eller efter forelæggelsen af de pågældende operationelle programmer. Forslaget skal indeholde alle de oplysninger, der er omhandlet i artikel 106.
2.   En fælles handlingsplan skal omfatte en del af perioden mellem den 1. januar 2014 og den 31. december 2023. Output og resultater af en fælles handlingsplan kan kun refunderes, hvis de opnås efter datoen for afgørelsen om godkendelse af den fælles handlingsplan omhandlet i artikel 107 og inden udgangen af den i afgørelsen fastlagte gennemførelsesperiode.
Artikel 106
De fælles handlingsplaners indhold
En fælles handlingsplan skal indeholde:
1)
en analyse af de udviklingsbehov og mål, der begrunder den fælles handlingsplan, idet der tages hensyn til målene for de operationelle programmer og, hvor det er relevant, de relevante landespecifikke henstillinger og de overordnede retningslinjer for medlemsstaternes og Unionens økonomiske politikker i henhold til artikel 121, stk. 2, i TEUF og de relevante rådshenstillinger, som medlemsstaterne skal tage hensyn til i deres beskæftigelsespolitikker, jf. artikel 148, stk. 4, i TEUF
2)
rammen, der beskriver forbindelserne mellem de generelle og specifikke mål for den fælles handlingsplan, delmålene og målene for output og resultater samt de påtænkte projekter eller projekttyper
3)
de fælles og specifikke indikatorer, der anvendes til at overvåge output og resultater eventuelt opdelt pr. prioritetsakse
4)
oplysninger om den fælles handlingsplans geografiske dækning og målgrupper
5)
den fælles handlingsplans forventede gennemførelsesperiode
6)
en analyse af den fælles handlingsplans virkninger for fremme af ligestilling mellem mænd og kvinder og forebyggelse af forskelsbehandling
7)
en analyse af den fælles handlingsplans virkninger for fremme af bæredygtig udvikling, når det er relevant
8)
gennemførelsesbestemmelserne til den fælles handlingsplan, herunder følgende:
a)
udpegelse af den støttemodtager, der er ansvarlig for gennemførelsen af den fælles handlingsplan, idet der gives garantier for vedkommendes kompetence på det pågældende område samt vedkommendes administrative og finansielle forvaltningskapacitet
b)
ordningerne for styring af den fælles handlingsplan i overensstemmelse med artikel 108
c)
ordningerne for overvågning og evaluering af den fælles handlingsplan, herunder ordninger, der sikrer kvalitet, indsamling og opbevaring af data om realisering af delmål, output og resultater
d)
de ordninger, der sikrer formidling af information og kommunikation i forbindelse med den fælles handlingsplan og med fondene
9)
de finansielle ordninger i den fælles handlingsplan, herunder følgende:
a)
udgifterne til at nå delmål, outputmål og resultatmål, jf. nr. 2), baseret på de metoder, der er fastsat i artikel 67, stk. 5, i nærværende forordning og i artikel 14 i ESF-forordningen
b)
en vejledende forfaldsplan for betalingerne til støttemodtageren relateret til delmål og mål
c)
finansieringsplanen opdelt pr. operationelt program og prioritetsakse, herunder det samlede støtteberettigede beløb og størrelsen af de offentlige udgifter.
For at sikre ensartede betingelser for gennemførelsen af denne artikel, vedtager Kommissionen gennemførelsesretsakter, som fastlægger formatet for modellen for den fælles handlingsplan. Disse gennemførelsesretsakter vedtages efter rådgivningsproceduren i artikel 150, stk. 2.
Artikel 107
Afgørelse om fælles handlingsplan
1.   Kommissionen bedømmer den fælles handlingsplan på grundlag af oplysningerne omhandlet i artikel 106 for at afgøre, om støtten fra fondene er berettiget.
Hvis Kommissionen senest to måneder efter forelæggelsen af et forslag til en fælles handlingsplan mener, at det ikke opfylder bedømmelseskravene i artikel 104, skal den fremsætte bemærkninger til medlemsstaten. Medlemsstaten forelægger Kommissionen alle nødvendige supplerende oplysninger, der anmodes om, og, hvor det er relevant, ændrer den fælles handlingsplan i overensstemmelse hermed.
2.   Forudsat at eventuelle bemærkninger er blevet taget i betragtning på passende måde, vedtager Kommissionen en afgørelse ved hjælp af en gennemførelsesretsakt om godkendelse af den fælles handlingsplan senest fire måneder efter, at medlemsstaten har forelagt den, men ikke før vedtagelsen af de pågældende operationelle programmer.
3.   I afgørelsen omhandlet i stk. 2 fastlægges støttemodtageren og de generelle og specifikke mål i den fælles handlingsplan, delmål og mål for output og resultater, udgifterne til at opnå disse delmål, outputmål og resultatmål og finansieringsplanen opdelt pr. operationelt program og prioritetsakse, inklusive det samlede støtteberettigede beløb og størrelsen af de offentlige udgifter, gennemførelsesperioden for den fælles handlingsplan og, hvis det er relevant, den geografiske dækning og målgrupper for den fælles handlingsplan.
4.   Hvis Kommissionen ved hjælp af en gennemførelsesretsakt afviser at tillade at støtte fra fondene tildeles en fælles handlingsplan, giver den medlemsstaten en begrundelse herfor inden for den tidsfrist, der er fastsat i stk. 2.
Artikel 108
Styringsudvalg og ændring af den fælles handlingsplan
1.   Medlemsstaten eller forvaltningsmyndigheden opretter et styringsudvalg for den fælles handlingsplan, der er forskelligt fra de relevante operationelle programmers overvågningsudvalg. Styringsudvalget mødes mindst to gange om året og rapporterer til forvaltningsmyndigheden. Forvaltningsmyndigheden underretter det relevante overvågningsudvalg om resultaterne af styringsudvalgets arbejde og fremskridtet med hensyn til gennemførelsen af den fælles handlingsplan i overensstemmelse med artikel 110, stk. 1, litra e), og artikel 125, stk. 2, litra a).
Styringsudvalgets sammensætning fastsættes af medlemsstaten efter aftale med den relevante forvaltningsmyndighed under hensyntagen til partnerskabsprincippet.
Kommissionen kan deltage i styringsudvalgets arbejde med rådgivende funktion.
2.   Styringsudvalget varetager følgende opgaver:
a)
gennemgår fremskridt med hensyn til at nå delmål, output og resultater i den fælles handlingsplan
b)
drøfter og godkender eventuelle forslag til ændring af den fælles handlingsplan for at tage højde for eventuelle problemer, der påvirker resultaterne.
3.   Anmodninger om ændring af fælles handlingsplaner, der forelægges Kommissionen af en medlemsstat, skal være behørigt begrundede. Kommissionen vurderer, om anmodningen om ændring er berettiget, under hensyntagen til de oplysninger, som medlemsstaten forelægger. Kommissionen kan fremsætte bemærkninger, og medlemsstaten skal give Kommissionen alle nødvendige yderligere oplysninger. Kommissionen vedtager en afgørelse ved hjælp af en gennemførelsesretsakt om en anmodning om ændring senest tre måneder efter, at medlemsstaten har forelagt den, forudsat at eventuelle bemærkninger fra Kommissionen er blevet taget i betragtning på tilfredsstillende vis. Ændringen træder i kraft fra datoen for afgørelsen, medmindre andet er fastsat i afgørelsen.
Artikel 109
Finansiel forvaltning og kontrol af den fælles handlingsplan
1.   Betalinger til støttemodtageren under en fælles handlingsplan skal behandles som faste beløb eller standardskalaer for enhedsomkostninger. Loftet for faste beløb, jf. artikel 67, stk. 1, første afsnit, litra c), finder ikke anvendelse.
2.   Den finansielle forvaltning, kontrol og revision af den fælles handlingsplan skal udelukkende have til formål at verificere, at betingelserne for betalinger fastsat i afgørelsen om godkendelse af den fælles handlingsplan er opfyldt.
3.   Støttemodtageren under en fælles handlingsplan og de organer, der fungerer under dennes ansvar, kan anvende deres regnskabspraksis med hensyn til udgifterne til at gennemføre operationer. Denne regnskabspraksis og de udgifter, der faktisk afholdes af støttemodtageren, revideres ikke af revisionsmyndigheden eller Kommissionen.
AFSNIT III
OVERVÅGNING, EVALUERING, INFORMATION OG KOMMUNIKATION
KAPITEL I
Overvågning og evaluering
Artikel 110
Overvågningsudvalgets funktioner
1.   Overvågningsudvalget undersøger bl.a.:
a)
problemer, som påvirker det operationelle programs resultater
b)
fremskridt med hensyn til gennemførelsen af evalueringsplanen og opfølgningen på resultaterne af evalueringerne
c)
gennemførelsen af kommunikationsstrategien
d)
gennemførelsen af store projekter
e)
gennemførelsen af fælles handlingsplaner
f)
foranstaltningerne til fremme af ligestilling mellem mænd og kvinder, lige muligheder og ikke-diskrimination, herunder adgang for handicappede personer
g)
foranstaltningerne til fremme af bæredygtig udvikling
h)
hvor relevant, hvis forhåndsbetingelserne ikke er opfyldt på datoen for forelæggelsen af partnerskabsaftalen og det operationelle program, udviklingen i foranstaltningerne til opfyldelse af de relevante forhåndsbetingelser
i)
finansielle instrumenter.
2.   Uanset artikel 49, stk. 3, skal overvågningsudvalget undersøge og godkende:
a)
metodologien og kriterierne anvendt ved udvælgelse af operationer
b)
årlige og endelige gennemførelsesrapporter
c)
evalueringsplanen for det operationelle program og eventuelle ændringer af planen, herunder i tilfælde, hvor den indgår i en fælles evalueringsplan, jf. den første sætning i artikel 114, stk. 1
d)
kommunikationsstrategien for det operationelle program og eventuelle ændringer af planen
e)
forslag fra forvaltningsmyndigheden om eventuelle ændringer af det operationelle program.
Artikel 111
Gennemførelsesrapporter vedrørende målet om investeringer i vækst og beskæftigelse
1.   Senest den 31. maj 2016 og derefter senest samme dato hvert efterfølgende år til og med 2023 forelægger medlemsstaterne Kommissionen en årlig gennemførelsesrapport i overensstemmelse med artikel 50, stk. 1. Den rapport, som forelægges i 2016, skal omfatte finansårene 2014 og 2015 samt perioden mellem startdatoen for udgifternes støtteberettigelse og den 31. december 2013.
2.   For de rapporter, som forelægges i 2017 og 2019, er den i stk. 1 nævnte frist den 30. juni.
3.   De årlige rapporter skal indeholde oplysninger om:
a)
gennemførelsen af det operationelle program i overensstemmelse med artikel 50, stk. 2
b)
fremskridt med hensyn til forberedelsen og gennemførelsen af store projekter og fælles handlingsplaner.
4.   Den årlige gennemførelsesrapport, der forelægges i 2017 og 2019, skal indeholde og vurdere de oplysninger, der kræves i henhold til henholdsvis artikel 50, stk. 4 og5, og oplysningerne i stk. 3 i nærværende artikel, sammen med følgende oplysninger:
a)
fremskridt med hensyn til gennemførelsen af evalueringsplanen og opfølgningen på resultaterne af evalueringerne
b)
resultaterne af fondenes informations- og pr-foranstaltninger under kommunikationsstrategien
c)
inddragelsen af partnere i gennemførelsen, overvågningen og evalueringen af det operationelle program.
De årlige gennemførelsesrapporter, der forelægges i 2017 og 2019 kan afhængigt af de operationelle programmers indhold og mål, indeholde oplysninger om og vurdere følgende:
a)
fremskridt med hensyn til gennemførelsen af den integrerede tilgang til territorial udvikling, herunder udvikling af regioner, der står over for demografiske udfordringer eller permanente og naturbetingede ulemper, bæredygtig udvikling i byområderne, og lokalsamfundsstyret lokaludvikling under det operationelle program
b)
fremskridt med hensyn til gennemførelsen af aktioner med henblik på at styrke kapaciteten hos medlemsstaternes myndigheder og støttemodtagerne til at forvalte og benytte fondene
c)
fremskridt med hensyn til gennemførelsen af eventuelle interregionale og tværnationale aktioner
d)
i givet fald bidrag til makroregionale strategier og havområdestrategier
e)
de specifikke foranstaltninger, der er truffet for at fremme ligestilling mellem mænd og kvinder og for at forebygge forskelsbehandling, særlig adgang for handicappede personer, og de ordninger, der er indført for at sikre integrering af kønsaspektet i det operationelle program og i operationerne
f)
de foranstaltninger, der er truffet for at fremme bæredygtig udvikling, jf. artikel 8
g)
fremskridt med hensyn til gennemførelsen af aktioner inden for social innovation, hvor det er relevant
h)
fremskridt med hensyn til gennemførelsen af foranstaltninger for at imødekomme de specifikke behov i de geografiske områder, der er mest berørte af fattigdom, eller hos målgrupper med størst risiko for forskelsbehandling eller social udstødelse med særligt fokus på marginaliserede befolkningsgrupper og handicappede personer, langtidsledige og unge, der ikke er i beskæftigelse, herunder, hvor det er relevant, de anvendte finansielle midler
Som undtagelse fra første og andet afsnit og for at sikre overensstemmelse mellem partnerskabsaftalen og statusrapporten kan medlemsstater med kun ét operationelt program pr. fond medtage oplysninger om forhåndsbetingelser, jf. artikel 50, stk. 3, de oplysninger, der er fastsat i artikel 50, stk. 4, og oplysningerne i litra a), b), c) og h), i nærværende stykkes andet afsnit, i statusrapporten i stedet for de årlige gennemførelsesrapporter, der forelægges i henholdsvis 2017 og 2019, og den endelige gennemførelsesrapport, uden at det berører artikel 110, stk. 2, litra b).
5.   For at sikre ensartede betingelser for gennemførelsen af denne artikel, vedtager Kommissionen gennemførelsesretsakter, som fastlægger modellerne for de årlige og endelige gennemførelsesrapporter. Disse gennemførelsesretsakter vedtages efter rådgivningsproceduren i artikel 150, stk. 2.
Artikel 112
Indberetning af finansielle data
1.   Med henblik på overvågning fremsender medlemsstaten senest den 31. januar, den 31. juli og den 31. oktober følgende elektronisk til Kommissionen pr. operationelt program og pr. prioritetsakse:
a)
de samlede støtteberettigede offentlige udgifter til operationer og antallet af operationer, der er udvalgt til støtte
b)
de samlede støtteberettigede udgifter, som modtagerne har anmeldt til forvaltningsmyndigheden.
2.   Desuden skal en indberetning, der foretages senest den 31. januar, indeholde ovennævnte data opdelt efter interventionskategori. Denne indberetning anses for at opfylde kravet om indgivelse af finansielle data, der er omhandlet i artikel 50, stk. 2.
3.   Et overslag over de beløb, som medlemsstaterne forventer at forelægge betalingsanmodninger for i det indeværende finansår og det efterfølgende finansår, skal ledsage indberetningerne pr. 31. januar og 31. juli.
4.   Skæringsdatoen for de data, der indgives i henhold til denne artikel, er udgangen af den måned, der går forud for måneden for indberetningen.
5.   For at sikre ensartede betingelser for gennemførelsen af nærværende artikel, vedtager Kommissionen gennemførelsesretsakter, som fastlægger den model, som skal anvendes ved fremsendelsen af finansielle data til Kommissionen med henblik på overvågning. Disse gennemførelsesretsakter vedtages efter undersøgelsesproceduren i artikel 150, stk. 3,
Artikel 113
Samhørighedsrapport
Den rapport fra Kommissionen, der er nævnt i artikel 175, i TEUF skal indeholde:
a)
en oversigt over fremskridtene i forbindelse med virkeliggørelsen af økonomisk, social og territorial samhørighed, herunder den socioøkonomiske situation og udviklingen i regionerne, og integreringen af EU-prioriteringerne
b)
en oversigt over fondenes, EIB-finanserings og de andre instrumenters rolle samt andre EU-politikkers og nationale politikkers indvirkning på fremskridtene
c)
i givet fald angivelse af fremtidige EU-foranstaltninger og -politikker, som er nødvendige for at styrke den økonomiske, sociale og territoriale samhørighed samt for at gennemføre Unionens prioriteter.
Artikel 114
Evaluering
1.   Forvaltningsmyndigheden eller medlemsstaten udarbejder en evalueringsplan for ét eller flere operationelle programmer. Evalueringsplanen forelægges for overvågningsudvalget senest ét år efter vedtagelsen af det operationelle program.
2.   Senest den 31. december 2022 forelægger forvaltningsmyndighederne for hvert operationelt program Kommissionen en rapport, som opsummerer resultaterne af de evalueringer, der er foretaget i programmeringsperioden, og det operationelle programs vigtigste output og resultater, idet den fremsætter bemærkninger til de indberettede oplysninger.
3.   Kommissionen foretager efterfølgende evalueringer i tæt samarbejde med medlemsstaten og forvaltningsmyndighederne.
4.   Stk. 1, og 2 i nærværende artikel finder ikke anvendelse på de i artikel 39, stk. 4, første afsnit, litra b), omhandlede dedikerede programmer.
KAPITEL II
Information og kommunikation
Artikel 115
Information og kommunikation
1.   Medlemsstaterne og forvaltningsmyndighederne er ansvarlige for:
a)
at udarbejde kommunikationsstrategier
b)
at sikre oprettelse af et enkelt websted eller en enkelt webportal, som giver oplysninger om og adgang til alle operationelle programmer i den pågældende medlemsstat, herunder oplysninger om tidsplanen for gennemførelse af programmeringen og alle tilknyttede offentlige høringsprocesser
c)
at oplyse potentielle støttemodtagere om finansieringsmulighederne under operationelle programmer
d)
over for EU-borgerne at offentliggøre oplysninger om samhørighedspolitikkens og fondenes rolle og resultater gennem informations- og kommunikationsforanstaltninger om resultaterne og virkningerne af partnerskabsaftaler, operationelle programmer og operationer.
2.   Medlemsstaterne eller forvaltningsmyndighederne skal for at sikre gennemsigtighed i støtten fra fondene føre en liste over operationer opdelt pr. operationelt program og pr. fond i et regneark i dataformat, der gør det muligt at sortere, søge, udvælge, sammenligne og nemt offentliggøre oplysninger på internettet, eksempelvis i csv- eller xml-format. Listen over operationer skal være tilgængelige via webstedet eller webportalen og omfatte en liste over og kort beskrivelse af alle operationelle programmer i den pågældende medlemsstat.
Med henblik på at tilskynde den private sektor, civilsamfundet eller nationale offentlige myndigheder til at anvende listen over operationer kan webstedet tydeligt angive de licensregler, der er gældende for de offentliggjorte oplysninger.
Listen over operationer ajourføres mindst hver sjette måned.
Det minimum af oplysninger, listen over operationer skal indeholde, er fastsat i bilag XII.
3.   Nærmere bestemmelser om informations- og kommunikationsforanstaltninger over for offentligheden og oplysningsindsats over for ansøgere og støttemodtagere er fastlagt i bilag XII.
4.   Kommissionen vedtager gennemførelsesretsakter vedrørende de tekniske karakteristika ved informations- og kommunikationsforanstaltninger vedrørende operationen og en vejledning i gengivelse af det europæiske logo og definition af standardfarverne. Disse gennemførelsesretsakter vedtages efter undersøgelsesproceduren i artikel 150, stk. 3.
Artikel 116
Kommunikationsstrategi
1.   Medlemsstaten eller forvaltningsmyndighederne udarbejder en kommunikationsstrategi for hvert operationelt program. Der kan udarbejdes en fælles kommunikationsstrategi for flere operationelle programmer. Kommunikationsstrategien skal tage hensyn til det eller de pågældende operationelle programmers størrelse i overensstemmelse med proportionalitetsprincippet.
Kommunikationsstrategien skal omfatte de elementer, der er anført i bilag XII.
2.   Kommunikationsstrategien forelægges overvågningsudvalget til godkendelse i henhold til artikel 110, stk. 2, litra d), senest seks måneder efter vedtagelsen af det eller de pågældende operationelle programmer.
Når der udarbejdes en fælles kommunikationsstrategi for flere operationelle programmer, der omfatter flere overvågningsudvalg, kan medlemsstaten udpege ét overvågningsudvalg, der i samarbejde med andre relevante overvågningsudvalg er ansvarligt for godkendelsen af den fælles kommunikationsstrategi og af eventuelle efterfølgende ændringer af nævnte strategi.
Medlemsstaten eller forvaltningsmyndighederne kan ændre kommunikationsstrategien i løbet af programmeringsperioden, når det er nødvendigt. Forvaltningsmyndigheden forelægger overvågningsudvalget den ændrede kommunikationsstrategi til godkendelse i henhold til artikel 110, stk. 2, litra d).
3.   Uanset stk. 2, tredje afsnit, underretter forvaltningsmyndigheden i henhold til artikel 110, stk. 1, litra c), mindst én gang om året det eller de ansvarlige overvågningsudvalg om udviklingen i gennemførelsen af kommunikationsstrategien og om sin analyse af resultaterne samt om de informations- og kommunikationsaktiviteter, der skal udføres det følgende år. Overvågningsudvalget afgiver, hvis det finder det hensigtsmæssigt, en udtalelse om de planlagte aktiviteter for det følgende år.
Artikel 117
Informations- og kommunikationspersoner og deres netværk
1.   Hver medlemsstat udpeger en informations- og kommunikationsperson til koordinering af informations- og kommunikationsforanstaltninger i relation til en eller flere fonde, herunder relevante programmer vedrørende målet om europæisk territorialt samarbejde, og underretter Kommissionen herom.
2.   Informations- og kommunikationspersonen er ansvarlig for koordinering af det nationale netværk af fondes kommunikatorer, hvis et sådant eksisterer, etablering og vedligeholdelse af webstedet eller webportalen, der er omhandlet i bilag XII, og for udarbejdelse af et overblik over kommunikationsforanstaltninger, der er truffet i medlemsstaterne.
3.   Hver forvaltningsmyndighed udpeger én person, som er ansvarlig for information og kommunikation for et givent operationelt program, og underretter Kommissionen om, hvem der er udpeget. Der kan, hvor det er relevant, udpeges én person til flere operationelle programmer.
4.   Kommissionen opretter EU-netværk bestående af de medlemmer, der er udpeget af medlemsstaterne, for at sikre, at der udveksles oplysninger om resultaterne af gennemførelsen af kommunikationsstrategierne, udveksles erfaringer om gennemførelsen af informations- og kommunikationsforanstaltningerne og udveksles god praksis.
AFSNIT IV
TEKNISK BISTAND
Artikel 118
Teknisk bistand på Kommissionens initiativ
Fondene kan under hensyn til fradragene foretaget i overensstemmelse med artikel 91, stk. 3, yde støtte til teknisk bistand op til et loft på 0,35 % af deres respektive årlige tildeling.
Artikel 119
Teknisk bistand fra medlemsstaterne
1.   Størrelsen af de fondsmidler, der afsættes til teknisk bistand kan højst udgøre 4 % af de samlede fondsmidler, der er afsat til operationelle programmer i en medlemsstat under hver regionskategori, hvor det er relevant, under målet om investeringer i vækst og beskæftigelse.
Medlemsstaterne kan tage den specifikke tildeling til ungdomsbeskæftigelsesinitiativet i betragtning ved beregningen af det samlede beløb, der afsættes til teknisk bistand i hver medlemsstat.
2.   Hver af fondene kan støtte tekniske bistandsoperationer, der er støtteberettigede under de øvrige fonde. Tildelingen til teknisk bistand fra en fond må ikke overstige 10 % af den samlede tildeling fra den pågældende fond til operationelle programmer i en medlemsstat under hver regionskategori, hvor det er relevant, under målet om investeringer i vækst og beskæftigelse, jf. dog stk. 1.
3.   Uanset artikel 70, stk. 1 og 2, kan der gennemføres tekniske bistandsoperationer uden for programområdet, men inden for Unionen, forudsat at operationerne kommer det operationelle program til gode, eller i tilfælde af et operationelt program for teknisk bistand kommer de andre berørte programmer til gode.
4.   Når tildelingerne fra strukturfondene, jf. stk. 1, anvendes til at støtte tekniske bistandsoperationer, der vedrører mere end én regionskategori, kan der gennemføres udgifter vedrørende operationerne under en prioritetsakse, som kombinerer forskellige regionskategorier, ligesom der kan anvendes et pro rata-grundlag, der tager højde for tildelingen under hver regionskategori som en andel af den samlede tildeling til den pågældende medlemsstat.
5.   Uanset stk. 1 kan det beløb, der afsættes til teknisk bistand, øges til 6 % eller 50 000 000 EUR, afhængigt af hvad der er lavest, når de samlede fondsmidler, der tildeles en medlemsstat under målet om investeringer i vækst og beskæftigelse, ikke overstiger 1 000 000 000 EUR.
6.   Teknisk bistand tager form af en prioritetsakse, som finansieres via én fond, inden for et operationelt program eller et særligt operationelt program, eller begge.
AFSNIT V
FONDENES FINANSIELLE STØTTE
Artikel 120
Fastlæggelse af medfinansieringssatser
1.   Kommissionens afgørelse om vedtagelse af et operationelt program fastsætter medfinansieringssatsen og den maksimale støtte fra fondene for hver prioritetsakse. Når en prioritetsakse vedrører mere end én regionskategori eller mere end én fond, skal Kommissionens beslutning om nødvendigt fastsætte medfinansieringssatsen efter regionskategori og fond.
2.   For hver prioritetsakse fastsættes det i Kommissionens afgørelse, om medfinansieringssatsen for prioritetsaksen finder anvendelse på:
a)
de samlede støtteberettigede udgifter, inklusive offentlige og private udgifter, og
b)
offentlige støtteberettigede udgifter.
3.   Medfinansieringssatsen for hver prioritetsakse og, hvor det er relevant, efter regionskategori og fond, for operationelle programmer under målet om investeringer i vækst og beskæftigelse må højst udgøre:
a)
85 % for Samhørighedsfonden
b)
85 % for de mindre udviklede regioner i medlemsstater, hvis gennemsnitlige BNP pr. indbygger i perioden 2007-2009 var under 85 % af gennemsnittet i EU-27 i den samme periode, og for regionerne i den yderste periferi, herunder den supplerende støtte til regioner i den yderste periferi, jf. artikel 92, stk. 1, litra e), og artikel 4, stk. 2, i ETS-forordningen
c)
80 % for de mindre udviklede regioner i medlemsstater, der ikke er omhandlet i litra b), og for alle regioner, hvis BNP pr. indbygger anvendt som et støtteberettigelseskriterium i programmeringsperioden 2007-2013 var under 75 % af gennemsnittet i EU25, men hvis BNP pr. indbygger er over 75 % af gennemsnittet i EU27, samt for regioner som defineret i artikel 8, stk. 1, i forordning (EF) nr. 1083/2006, der har modtaget overgangsstøtte i programmeringsperioden 2007-2013
d)
60 % for overgangsregionerne bortset fra dem, der er omhandlet i litra c)
e)
50 % i mere udviklede regioner bortset fra dem, der er omhandlet i litra c).
For perioden fra den 1. januar 2014 til 30. juni 2017 overstiger medfinansieringssatsen for hver prioritetsakse i alle operationelle programmer i Cypern ikke 85 %
Kommissionen gennemfører en revision med henblik på at vurdere begrundelsen for at opretholde denne medfinansieringssats, der er omhandlet i andet afsnit, efter den 30. juni 2017 og fremlægger om nødvendigt et lovgivningsmæssigt forslag inden den 30. juni 2016.
Medfinansieringssatsen for hver prioritetsakse for operationelle programmer under målet om europæisk territorialt samarbejde må højst udgøre 85 %.
Den maksimale medfinansieringssats i henhold til første afsnit, litra b), c), d), og e), forhøjes for hver prioritetsakse, som gennemfører ungdomsbeskæftigelsesinitiativet, og hvor en prioritetsakse er øremærket til social innovation eller tværnationalt samarbejde, eller en kombination af begge. Forhøjelsen fastsættes i henhold til de fondsspecifikke regler.
4.   Medfinansieringssatsen for den supplerende tildeling i henhold til artikel 92, stk. 1, litra e), må højst udgøre 50 % for NUTS 2-regioner, der opfylder kriterierne i protokol nr. 6 til tiltrædelsesakten af 1994.
5.   Den maksimale medfinansieringssats i henhold til stk. 3 til en prioritetsakse forhøjes med 10 procentpoint, hvis hele prioritetsaksen leveres gennem finansielle instrumenter eller gennem lokaludvikling styret af lokalsamfundet.
6.   Fondenes bidrag til hver prioritetsakse skal udgøre mindst 20 % af de støtteberettigede offentlige udgifter.
7.   Der kan etableres en særskilt prioritetsakse med en medfinansieringssats på op til 100 % inden for et operationelt program til støtte for operationer, der gennemføres via finansielle instrumenter på EU-plan og forvaltes direkte eller indirekte af Kommissionen. Hvis en særskilt prioritetsakse etableres i det øjemed, må støtten i henhold til denne akse ikke gennemføres på andre måder.
Artikel 121
Graduering af medfinansieringssatserne
Medfinansieringssatsen fra fondene til en prioritetsakse kan gradueres for at tage hensyn til:
1)
prioritetsaksens betydning for at realisere EU-strategien for intelligent, bæredygtig og inklusiv vækst under hensyntagen til de specifikke skævheder, der bør udbedres
2)
beskyttelse og forbedring af miljøet, navnlig ved anvendelse af forsigtighedsprincippet, princippet om forebyggende indsats og princippet om, at forureneren betaler
3)
omfanget af tilvejebringelsen af private midler
4)
dækningen af områder med alvorlige naturbetingede eller demografiske ulemper af permanent art defineret som følger:
a)
ømedlemsstater, der er berettiget til støtte fra Samhørighedsfonden, og andre øer, dog ikke øer, hvor en medlemsstats hovedstad er beliggende, eller som har en fast forbindelse til fastlandet
b)
bjergområder som defineret i medlemsstatens nationale lovgivning
c)
tyndt (dvs. under 50 indbyggere pr. kvadratkilometer) og meget tyndt (under 8 indbyggere pr. kvadratkilometer) befolkede områder
d)
dækningen af regionerne i den yderste periferi som omhandlet i artikel 349 i TEUF.
FJERDE DEL
GENERELLE BESTEMMELSER FOR FONDENE OG EHFF
AFSNIT I
FORVALTNING OG KONTROL
KAPITEL I
Forvaltnings- og kontrolsystemer
Artikel 122
Medlemsstaternes ansvarsområder
1.   Medlemsstaterne sikrer, at forvaltnings- og kontrolsystemerne for de operationelle programmer er blevet etableret efter artikel 72, 73 og 74.
2.   Medlemsstaterne forebygger, afslører og korrigerer uregelmæssigheder og inddriver uretmæssigt udbetalte beløb, inkl. eventuelle morarenter. De underretter Kommissionen om uregelmæssigheder, der overstiger 10 000 EUR i bidrag fra fondene, og holder den underrettet om en betydelig udvikling med hensyn til administrative og retlige skridt i den forbindelse.
Medlemsstaterne underretter ikke Kommissionen om uregelmæssigheder i følgende tilfælde:
a)
tilfælde, hvor uregelmæssigheden udelukkende består i hel eller delvis manglende gennemførelse af en operation, som indgår i det medfinansierede operationelle program, på grund af støttemodtagerens konkurs
b)
tilfælde, der af modtageren frivilligt bringes til forvaltningsmyndighedens eller attesteringsmyndighedens kendskab, før en af myndighederne selv har opdaget den, uanset om det offentlige bidrag allerede er udbetalt
c)
tilfælde, der opdages og korrigeres af forvaltningsmyndigheden eller attesteringsmyndigheden, før den pågældende udgift er medtaget i den udgiftsoversigt, der forelægges for Kommissionen.
I alle andre tilfælde, navnlig de tilfælde, der går forud for en konkurs, eller i tilfælde af mistanke om svig, meddeles de opdagede uregelmæssigheder og de dertil knyttede forebyggende og korrigerende foranstaltninger til Kommissionen.
Når beløb, der er udbetalt uretmæssigt til en støttemodtager, ikke kan inddrives, og det kan tilskrives fejl eller forsømmelse fra en medlemsstats side, er medlemsstaten ansvarlig for, at de pågældende beløb tilbagebetales til Den Europæiske Unions almindelige budget. Medlemsstaterne kan beslutte ikke at inddrive et uretmæssigt udbetalt beløb, hvis det beløb, der skal inddrives fra modtageren, uden renter ikke overstiger 250 EUR i bidrag fra fondene.
Kommissionen tillægges beføjelse til at vedtage delegerede retsakter i overensstemmelse med artikel 149 om yderligere nærmere bestemmelser om kriterierne for at fastlægge, hvilke sager om uregelmæssighed der skal rapporteres, de data, der skal oplyses, og de betingelser og procedurer, som skal anvendes til at bestemme, om uinddrivelige beløb skal godtgøres af medlemsstaterne.
Kommissionen vedtager gennemførelsesretsakter som fastlægger hyppigheden af rapportering af uregelmæssigheder og det rapporteringsformat, som skal anvendes. Disse gennemførelsesretsakter vedtages efter rådgivningsproceduren i artikel 150, stk. 2.
3.   Medlemsstaterne sikrer, at alle udvekslinger af oplysninger mellem støttemodtagerne og en forvaltningsmyndighed, en attesteringsmyndighed, en revisionsmyndighed og bemyndigede organer senest den 31. december 2015 kan gennemføres ved hjælp af elektroniske dataudvekslingssystemer.
Systemerne omhandlet i første afsnit skal fremme interoperabilitet med nationale rammer og EU-rammer og give støttemodtagere mulighed for kun én gang at skulle fremlægge de oplysninger, der er omhandlet i første afsnit.
Kommissionen vedtager gennemførelsesretsakter med nærmere bestemmelser om udvekslingen af oplysninger i henhold til dette stykke. Disse gennemførelsesretsakter vedtages efter undersøgelsesproceduren i artikel 150, stk. 3.
4.   Stk. 3 finder ikke anvendelse på EHFF.
KAPITEL II
Forvaltnings- og kontrolmyndigheder
Artikel 123
Udpegelse af myndigheder
1.   For hvert operationelt program udpeger hver medlemsstat en national, regional eller lokal offentlig myndighed eller et tilsvarende organ eller et privat organ til forvaltningsmyndighed. Samme forvaltningsmyndighed kan udpeges for flere operationelle programmer.
2.   For hvert operationelt program udpeger medlemsstaten en national, regional eller lokal offentlig myndighed eller et offentligt organ til attesteringsmyndighed, jf. dog stk. 3. Samme attesteringsmyndighed kan udpeges for flere operationelle programmer.
3.   For et operationelt program kan medlemsstaten udpege en forvaltningsmyndighed, som er en offentlig myndighed eller et offentligt organ, til også at udføre attesteringsmyndighedens funktioner.
4.   For hvert operationelt program udpeger medlemsstaten en national, regional eller lokal offentlig myndighed eller et tilsvarende organ, der fungerer uafhængigt af forvaltningsmyndigheden og attesteringsmyndigheden, til revisionsmyndighed. Samme revisionsmyndighed kan udpeges til flere operationelle programmer.
5.   Forudsat at princippet om adskillelse af funktionerne er overholdt, kan forvaltningsmyndigheden, attesteringsmyndigheden, hvis en sådan findes, og revisionsmyndigheden, for så vidt angår de fonde, der er knyttet til målet om investeringer i vækst og beskæftigelse og EHFF, være en del af samme offentlige myndighed eller organ.
Såfremt den samlede støtte fra fondene til et operationelt program overstiger 250 000 000 EUR eller, for EHFF's vedkommende, 100 000 000 EUR, kan revisionsmyndigheden dog være en del af samme offentlige myndighed eller organ som forvaltningsmyndigheden, enten hvis Kommissionen i overensstemmelse med de gældende bestemmelser for den foregående programmeringsperiode forud for vedtagelsen af det pågældende operationelle program har meddelt medlemsstaten sin konklusion om, at den først og fremmest kan basere sig på dens revisionserklæring, eller hvis Kommissionen på baggrund af erfaringerne fra den foregående programmeringsperiode er forvisset om, at revisionsmyndighedens institutionelle opbygning og ansvarlighed giver tilstrækkelig garanti for dens funktionelle uafhængighed og pålidelighed.
6.   Medlemsstaten kan udpege et eller flere bemyndigede organer til at udføre nogle af forvaltningsmyndighedens eller attesteringsmyndighedens opgaver under denne myndigheds ansvar. De relevante ordninger mellem forvaltningsmyndigheden eller attesteringsmyndigheden og de bemyndigede organer registreres formelt og skriftligt.
7.   Medlemsstaten eller forvaltningsmyndigheden kan overdrage forvaltningen af en del af et operationelt program til et bemyndiget organ ved en skriftlig aftale mellem det bemyndigede organ og medlemsstaten eller forvaltningsmyndigheden (herefter "globaltilskud"). Det bemyndigede organ giver garantier for sin solvens og sin kompetence på det pågældende område samt med hensyn til sin administrative og finansielle forvaltningskapacitet.
8.   Medlemsstaten kan på eget initiativ udpege et koordineringsorgan, der har til opgave at have kontakt med og give oplysninger til Kommissionen, koordinere de andre relevante udpegede organers aktiviteter og fremme en harmoniseret anvendelse af gældende ret.
9.   Medlemsstaten fastsætter skriftligt bestemmelser om sine forbindelser med forvaltningsmyndighederne, attesteringsmyndighederne og revisionsmyndighederne, de indbyrdes forbindelser mellem disse myndigheder og forbindelserne mellem disse myndigheder og Kommissionen.
Artikel 124
Procedure for udpegelse af forvaltningsmyndigheden og attesteringsmyndigheden
1.   Medlemsstaten underretter Kommissionen om datoen og formen for udpegelserne af forvaltningsmyndigheden som skal være på et passende niveau og i givet fald af attesteringsmyndigheden inden forelæggelsen af den første mellemliggende betalingsanmodning for Kommissionen.
2.   De i stk. 1 omhandlede udpegelser skal være baseret på en rapport og en udtalelse fra et uafhængigt revisionsorgan, der vurderer myndighedernes opfyldelse af kriterierne for det interne kontrolmiljø, risikostyring, forvaltnings- og kontrolaktiviteter og overvågning jf. bilag XIII. Det uafhængige revisionsorgan skal være revisionsmyndigheden eller et andet offentligretligt eller privatretligt organ, som har den nødvendige revisionskapacitet, som er uafhængigt af forvaltningsmyndigheden og i givet fald af attesteringsmyndigheden, og som udfører sit arbejde under hensyntagen til internationalt anerkendte revisionsstandarder. Hvis det uafhængige revisionsorgan konkluderer, at den del af forvaltnings- og kontrolsystemet, som vedrører forvaltningsmyndigheden eller attesteringsmyndigheden, i alt væsentligt er det samme som under den forrige programmeringsperiode, og at det på grundlag af revisionsarbejde, der udføres i overensstemmelse med de relevante bestemmelser i forordning (EF) nr. 1083/2006 og forordning (EF) nr. 1198/2006 
(
38
)
, kan dokumenteres, at det har fungeret effektivt i den periode, kan organet konkludere, at de relevante kriterier er opfyldt uden at udføre yderligere revisionsarbejde.
3.   Hvis den samlede støtte fra fondene til et operationelt program overstiger 250 000 000 EUR eller fra EHFF overstiger 100 000 000 EUR, kan Kommissionen inden en måned efter underrettelsen om de udpegelser, der omhandles i stk. 1, anmode om rapporten og udtalelsen fra det i stk. 2 omhandlede uafhængige revisionsorgan og beskrivelsen af forvaltningsmyndighedens og i givet fald attesteringsmyndighedens funktioner og fastlagte procedurer. Kommissionen beslutter, om den skal anmode om disse dokumenter på baggrund af sin risikovurdering og under hensyntagen til oplysninger om betydelige ændringer i forvaltningsmyndighedens og i givet fald attesteringsmyndighedens funktioner og procedurer i forhold til dem, der var gældende under den forrige programmeringsperiode, samt relevant dokumentation for, at de har fungeret effektivt.
Kommissionen kan fremsætte bemærkninger inden to måneder efter modtagelsen af de i første afsnit omhandlede dokumenter. Med forbehold af anvendelsen af artikel 83 afbryder undersøgelsen af disse dokumenter ikke behandlingen af mellemliggende betalingsanmodninger.
4.   Hvis den samlede støtte fra fondene til et operationelt program overstiger 250 000 000 EUR, og der er sket betydelige ændringer i forvaltningsmyndighedens eller i givet fald attesteringsmyndighedens funktioner og procedurer i forhold til dem, der var gældende under den forrige programmeringsperiode, kan medlemsstaten på eget initiativ inden to måneder efter underrettelsen om den udpegelse, der omhandles i stk. 1, forelægge Kommissionen de i stk. 3 omhandlede dokumenter. Kommissionen skal fremsætte bemærkninger om disse dokumenter inden tre måneder efter modtagelsen heraf.
5.   Hvis eksisterende revisions- og kontrolresultater viser, at den udpegede myndighed ikke længere opfylder de kriterier, der er omhandlet i stk. 2, fastsætter medlemsstaten på et passende niveau og under hensyntagen til problemets omfang en undersøgelsesperiode, i hvilken der træffes de nødvendige korrigerende foranstaltninger.
Hvis den udpegede myndighed ikke gennemfører den krævede korrigerende foranstaltning inden for den undersøgelsesperiode, der fastsættes af medlemsstaten, kan medlemsstaten på et passende niveau trække udpegelsen tilbage.
Medlemsstaten underretter straks Kommissionen, når en udpeget myndighed undersøges på ny og giver i den forbindelse oplysninger om den respektive undersøgelsesperiode, når undersøgelsen afsluttes efter gennemførelse af korrigerende foranstaltninger, samt når udpegelsen af en myndighed trækkes tilbage. Underrettelsen om, at en udpeget myndighed undersøges på ny af medlemsstaten, afbryder med forbehold af anvendelse af artikel 83 ikke behandlingen af mellemliggende betalingsanmodninger.
6.   Hvis udpegelsen af en forvaltningsmyndighed eller en attesteringsmyndighed trækkes tilbage, udpeger medlemsstaterne efter proceduren i stk. 2 et nyt organ, som efter udpegelsen overtager forvaltningsmyndighedens eller attesteringsmyndighedens funktioner, og underretter Kommissionen herom.
7.   For at sikre ensartede betingelser for gennemførelsen af denne artikel, vedtager Kommissionen gennemførelsesretsakter vedrørende modellen for det uafhængige revisionsorgans beretning og erklæring og for beskrivelsen af forvaltningsmyndighedens og i givet fald attesteringsmyndighedens funktioner og fastsatte procedurer. Disse gennemførelsesretsakter vedtages efter undersøgelsesproceduren i artikel 150, stk. 3.
Artikel 125
Forvaltningsmyndighedens funktioner
1.   Forvaltningsmyndigheden har ansvaret for forvaltning af det operationelle program i overensstemmelse med princippet om forsvarlig økonomisk forvaltning.
2.   Hvad angår det operationelle programs forvaltning, skal forvaltningsmyndigheden:
a)
støtte arbejdet i det overvågningsudvalg, der er nævnt i artikel 47, og forsyne det med de oplysninger, det kræver for at udføre sine opgaver, specielt data om fremskridt med hensyn til at nå målene i det operationelle program, finansielle data og data vedrørende indikatorer og delmål
b)
udarbejde og efter overvågningsudvalgets godkendelse forelægge Kommissionen årsrapporter og de endelige rapporter om gennemførelsen, der er nævnt i artikel 50
c)
give de bemyndigede organer og støttemodtagerne adgang til oplysninger, som er relevante for henholdsvis udførelsen af deres opgaver og gennemførelsen af operationer
d)
etablere et system til registrering og lagring i edb-form af data om hver enkelt operation, der er nødvendige med henblik på overvågning, evaluering, finansiel forvaltning, verificering og revision, herunder data om individuelle deltagere i operationer, hvis det er relevant
e)
sikre, at de data, der er nævnt i litra d), indsamles, indlæses og lagres i det i litra d) omhandlede system, og at data vedrørende indikatorer opdeles efter køn som krævet i bilag I og II til ESF-forordningen.
3.   Hvad angår udvælgelse af operationer skal forvaltningsmyndigheden:
a)
udarbejde og, når de er godkendt, anvende relevante udvælgelsesprocedurer og -kriterier, som:
i)
sikrer operationernes bidrag til at nå de specifikke mål for og resultater af den relevante prioritet
ii)
er ikke-diskriminerende og gennemsigtige
iii)
tager hensyn til de generelle principper i artikel 7 og 8
b)
sikre, at de udvalgte operationer falder ind under fondens eller fondenes anvendelsesområde og kan henføres under en interventionskategori eller, for EHFF's vedkommende, en foranstaltning, der er angivet i det operationelle programs prioritet(er)
c)
sikre, at støttemodtageren får et dokument, der fastlægger støttebetingelserne for hver enkelt operation, herunder specifikke krav vedrørende de varer eller tjenesteydelser, der skal leveres i henhold til operationen, finansieringsplanen og fristen for gennemførelsen
d)
sikre sig, at støttemodtageren har administrativ, finansiel og operationel kapacitet til at opfylde de betingelser, der er omhandlet i litra c), før operationen godkendes
e)
sikre sig, at hvis operationen er påbegyndt før indgivelse til forvaltningsmyndigheden af en støtteanmodning, er gældende lovgivning for operationen blevet overholdt
f)
sikre, at operationer, der er udvalgt til støtte fra fondene eller EHFF, ikke omfatter aktiviteter, der indgik i en operation, som har været eller bør være genstand for en inddrivelsesprocedure i henhold til artikel 71 efter flytning af en produktionsaktivitet uden for programområdet
g)
bestemme, hvilke interventionskategorier eller, for EHFF's vedkommende, foranstaltninger udgifterne under en operation skal henføres til.
4.   Hvad angår den finansielle forvaltning og kontrol af det operationelle program skal forvaltningsmyndigheden:
a)
verificere, at medfinansierede varer og tjenesteydelser er blevet leveret, og at de udgifter, som støttemodtagerne har anmeldt, er blevet betalt og er i overensstemmelse med gældende lovgivning, det operationelle program og opfylder betingelserne for støtte til operationen
b)
sikre, at støttemodtagere, der medvirker ved gennemførelsen af operationer, der refunderes på grundlag af faktisk afholdte støtteberettigede udgifter, enten har et særskilt regnskabssystem eller en passende regnskabskode for alle transaktioner med tilknytning til en operation
c)
indføre effektive og proportionale foranstaltninger til bekæmpelse af svig under hensyntagen til de identificerede risici
d)
etablere procedurer til sikring af, at alle udgifts- og revisionsbilag, som er nødvendige for at sikre et passende revisionsspor, opbevares i overensstemmelse med kravene i artikel 72, litra g)
e)
udarbejde forvaltningserklæringen og den årlige oversigt, jf. finansforordningens artikel 59, stk. 5, litra a) og b).
Uanset første afsnit, litra a), kan ETS-forordningen fastsætte særlige regler om verificering som finder anvendelse på samarbejdsprogrammer.
5.   Efterprøvning i henhold til stk. 4, første afsnit, litra a), skal omfatte følgende procedurer:
a)
administrativ verificering af alle støttemodtageres anmodninger om refusion
b)
verificering på stedet af operationer.
Hyppigheden og dækningen af verificeringen på stedet skal stå i et rimeligt forhold til størrelsen af den offentlige støtte til en operation og til det risikoniveau, der efter denne verificering og revisionsmyndighedens revisioner er konstateret for forvaltnings- og kontrolsystemet som helhed.
6.   Verificering på stedet af individuelle operationer i henhold til stk. 5, første afsnit, litra b), kan udføres på grundlag af stikprøver.
7.   Hvis forvaltningsmyndigheden også er støttemodtager under det operationelle program, skal særlige ordninger for den i stk. 4, første afsnit, litra a), omhandlede verificering sikre den fornødne adskillelse af funktioner.
8.   Kommissionen tillægges beføjelse til at vedtage delegerede retsakter efter artikel 149 vedrørende nærmere bestemmelser om oplysninger i relation til de data, som skal registreres og lagres i elektronisk form i det overvågningssystem, som er etableret i henhold til nærværende artikels stk. 2, litra d).
Kommissionen vedtager gennemførelsesretsakter, der fastlægger de tekniske specifikationer for det system, som etableres i henhold til nærværende artikels stk. 2, litra d). Disse gennemførelsesretsakter vedtages i overensstemmelse med undersøgelsesproceduren, der er nævnt i artikel 150, stk. 3.
9.   Kommissionen tillægges beføjelse til at vedtage delegerede retsakter efter artikel 149 vedrørende de detaljerede minimumskrav for revisionssporet, der er omhandlet i nærværende artikels stk. 4, første afsnit, litra d), med hensyn til de posteringer, der skal føres, og den dokumentation, som attesteringsmyndigheden, forvaltningsmyndigheden, de bemyndigede organer og støttemodtagerne skal opbevare.
10.   For at sikre ensartede betingelser for gennemførelsen af nærværende artikel, vedtager Kommissionen gennemførelsesretsakter vedrørende modellen for den forvaltningserklæring, der er omhandlet i nærværende artikels stk. 4, første afsnit, litra e). disse gennemførelsesretsakter vedtages efter rådgivningsproceduren i artikel 150, stk. 2.
Artikel 126
Attesteringsmyndighedens funktioner
Attesteringsmyndigheden for et operationelt program har navnlig ansvaret for at:
a)
udarbejde og forelægge Kommissionen betalingsanmodninger og attestere, at disse følger af pålidelige regnskabssystemer, er baseret på kontrollerbare dokumentation og er verificeret af forvaltningsmyndigheden
b)
udarbejde regnskaberne, jf. finansforordningens artikel 59, stk. 5, litra a)
c)
attestere, at regnskaberne er fuldstændige, nøjagtige og pålidelige, og at udgifterne angivet i regnskaberne er i overensstemmelse med gældende ret og er afholdt i forbindelse med operationer, der er udvalgt til finansiering i overensstemmelse med de gældende kriterier for det operationelle program og gældende ret
d)
sikre, at der findes et system til elektronisk registrering og lagring af regnskabsregistreringer for hver operation, og som understøtter alle data, som kræves til udarbejdelse af betalingsanmodninger og regnskaber, herunder registreringer af beløb, som skønnes at kunne inddrives, inddrevne beløb og beløb, der trækkes tilbage efter hel eller delvis annullering af bidraget til en operation eller et operationelt program
e)
sikre, at den med henblik på udarbejdelse og forelæggelse af betalingsanmodninger har modtaget relevante oplysninger fra forvaltningsmyndigheden om procedurer og verificering, der er gennemført i forbindelse med udgifterne
f)
med henblik på udarbejdelse og forelæggelse af betalingsanmodninger tage hensyn til resultaterne af alle revisioner, der er foretaget af revisionsmyndigheden eller under dennes ansvar
g)
opbevare regnskabsregistreringer i elektronisk form for så vidt angår de udgifter, der er anmeldt til Kommissionen, og den modsvarende offentlige støtte, som er udbetalt til støttemodtagerne
h)
føre regnskab over beløb, som skønnes at kunne inddrives, og beløb, der trækkes tilbage efter hel eller delvis annullering af bidraget til en operation. Inddrevne beløb betales tilbage til EU-budgettet, inden det operationelle program afsluttes, ved at trække dem fra i den efterfølgende udgiftsoversigt.
Artikel 127
Revisionsmyndighedens funktioner
1.   Revisionsmyndigheden sikrer, at der foretages revision af, at forvaltnings- og kontrolsystemet for de operationelle programmer fungerer hensigtsmæssigt, og af et passende udsnit af operationer på grundlag af de anmeldte udgifter. De anmeldte udgifter revideres på grundlag af en repræsentativ stikprøve og som hovedregel baseret på statistiske metoder til udvælgelse af stikprøver.
Der kan anvendes en ikke-statistisk metode til udvælgelse af stikprøver efter revisionsmyndighedens professionelle skøn i behørigt begrundede tilfælde, i overensstemmelse med internationalt accepterede revisionsstandarder og under alle omstændigheder, når antallet af operationer for et regnskabsår er utilstrækkeligt til, at der kan gøres brug af en statistisk metode.
I sådanne tilfælde skal stikprøvens størrelse være tilstrækkelig til at give revisionsmyndigheden mulighed for at udarbejde en gyldig revisionserklæring i overensstemmelse med finansforordningens artikel 59, stk. 5, andet afsnit.
Den ikke-statistiske metode til udvælgelse af stikprøver skal dække mindst 5 % af de operationer, for hvilke udgifter er anmeldt til Kommissionen i et regnskabsår, og 10 % af de udgifter, som er anmeldt til Kommissionen i et regnskabsår.
2.   Hvis revisionerne foretages af et andet organ end revisionsmyndigheden, sikrer revisionsmyndigheden, at de pågældende organer besidder den nødvendige funktionelle uafhængighed.
3.   Revisionsmyndigheden sikrer, at der i revisionsarbejdet tages hensyn til internationalt anerkendte revisionsstandarder.
4.   Revisionsmyndigheden skal senest otte måneder efter vedtagelsen af et operationelt program udarbejde en revisionsstrategi for udførelsen af revisioner. I revisionsstrategien fastlægges revisionsmetodologien, stikprøvemetoden vedrørende revisioner af operationer og planlægning af revisioner i forbindelse med det aktuelle regnskabsår og de efterfølgende to regnskabsår. Revisionsstrategien ajourføres årligt fra 2016 til og med 2024. I de tilfælde, hvor der anvendes et fælles forvaltnings- og kontrolsystem for flere operationelle programmer, kan der udarbejdes én revisionsstrategi for de pågældende operationelle programmer. Revisionsmyndigheden forelægger revisionsstrategien for Kommissionen efter anmodning.
5.   Revisionsmyndigheden udarbejder:
a)
en revisionserklæring jf. finansforordningens artikel 59, stk. 5, andet afsnit
b)
en kontrolrapport med angivelse af de vigtigste resultater af de revisioner, der er foretaget i overensstemmelse med stk. 1, herunder konklusioner vedrørende mangler, der er konstateret ved forvaltnings- og kontrolsystemerne, samt de foreslåede og gennemførte korrigerende foranstaltninger.
I de tilfælde, hvor der anvendes et fælles forvaltnings- og kontrolsystem for flere operationelle programmer, kan de oplysninger, der kræves i første afsnit, litra b), samles i en enkelt rapport.
6.   For at sikre ensartede betingelser for gennemførelsen af denne artikel, vedtager Kommissionen gennemførelsesretsakter som fastlægger modellerne til revisionsstrategien, revisionserklæringen og kontrolrapporten. Disse gennemførelsesretsakter vedtages efter rådgivningsproceduren i artikel 150, stk. 2.
7.   Kommissionen tillægges beføjelse til at vedtage delegerede retsakter i overensstemmelse med artikel 149 for at fastsætte anvendelsesområdet for og indholdet af revisioner af operationer og regnskaber samt metodologien for udvælgelse af den stikprøvemetode, der er omhandlet i stk. 1 i nærværende artikel.
8.   Kommissionen tillægges beføjelse til at vedtage delegerede retsakter i overensstemmelse med artikel 149 vedrørende nærmere regler for anvendelsen af data indsamlet under revisioner foretaget af tjenestemænd ved Kommissionen eller bemyndigede kommissionsrepræsentanter.
KAPITEL III
Samarbejde med revisionsmyndigheder
Artikel 128
Samarbejde med revisionsmyndigheder
1.   Kommissionen samarbejder med revisionsmyndighederne med henblik på at samordne deres respektive revisionsplaner og -metoder og udveksler omgående resultaterne af de revisioner, der er foretaget af forvaltnings- og kontrolsystemerne, med disse myndigheder.
2.   For at lette dette samarbejde, i tilfælde af at en medlemsstat udpeger flere revisionsmyndigheder, kan medlemsstaten udpege et koordinerende organ.
3.   Kommissionen og revisionsmyndighederne samt eventuelle koordinerende organer mødes regelmæssigt, og som hovedregel mindst én gang om året, medmindre andet er aftalt, for at gennemgå den årlige kontrolrapport, revisionserklæringen og revisionsstrategien og for at udveksle synspunkter om spørgsmål vedrørende forbedring af forvaltnings- og kontrolsystemerne.
AFSNIT II
FINANSIEL FORVALTNING, FORBEREDELSE, GENNEMGANG, GODKENDELSE OG AFSLUTNING AF REGNSKABER OG FINANSIELLE KORREKTIONER
KAPITEL I
Finansiel forvaltning
Artikel 129
Fælles regler for betalinger
Medlemsstaten sikrer, at de offentlige udgifter, der er betalt til støttemodtagere, senest ved afslutningen af det operationelle program som minimum svarer til det fondsbidrag, som Kommissionen har betalt til medlemsstaten.
Artikel 130
Fælles regler for beregning af mellemliggende betalinger og betaling af den endelige saldo
1.   Kommissionen refunderer som mellemliggende betalinger 90 % af det beløb, der fremkommer ved at anvende medfinansieringssatsen for hver prioritet, der er fastsat i afgørelsen om godkendelse af det operationelle program, på de støtteberettigede udgifter til prioriteten inkluderet i betalingsanmodningen. Kommissionen fastsætter de resterende beløb, der skal refunderes som mellemliggende betalinger eller inddrives i overensstemmelse med artikel 139.
2.   Fondenes eller EHFF's bidrag til en prioritet via mellemliggende betalinger og betaling af den endelige saldo må ikke være større end:
a)
de støtteberettigede offentlige udgifter, der er angivet i betalingsanmodningen for prioriteten, eller
b)
fondenes eller EHFF's bidrag til prioriteten som fastsat i Kommissionens afgørelse om godkendelse af det operationelle program.
Artikel 131
Betalingsanmodninger
1.   Betalingsanmodninger omfatter for hver prioritet:
a)
de samlede støtteberettigede udgifter, som modtagerne har afholdt og betalt i forbindelse med gennemførelsen af operationerne, som angivet i attesteringsmyndighedens regnskabssystem
b)
de samlede offentlige udgifter anvendt i forbindelse med gennemførelsen af operationerne, som angivet i attesteringsmyndighedens regnskabssystem.
2.   Støtteberettigede udgifter medtaget i en betalingsanmodning skal dokumenteres ved hjælp af kvitterede fakturaer eller regnskabsdokumenter med tilsvarende bevisværdi, undtagen for støtteformer i henhold til artikel 67, stk. 1, første afsnit, litra b), c) og d), artikel 68, artikel 69, stk. 1, og artikel 109 i nærværende forordning og artikel 14 i ESF-forordningen. Når det drejer sig om disse støtteformer, skal beløbene i betalingsanmodningen være de udgifter, der er beregnet på det relevante grundlag.
3.   For så vidt angår støtteordninger i henhold til artikel 107 i TEUF skal det støtteydende organ have udbetalt det offentlige bidrag svarende til udgifterne i en betalingsanmodning til modtagerne.
4.   Uanset stk. 1 kan betalingsanmodningen for så vidt angår statsstøtte omfatte forskud, som det støtteydende organ har udbetalt til støttemodtageren på følgende kumulative betingelser:
a)
forskuddene er omfattet af en garanti ydet af en bank eller en anden finansiel institution, som er etableret i medlemsstaten, eller omfattet af en ordning, hvorved en offentlig myndighed eller medlemsstaten stiller en garanti
b)
forskuddene overstiger ikke 40 % af den samlede støtte, der ydes til en støttemodtager med henblik på en bestemt operation
c)
forskuddene modsvares af udgifter afholdt af støttemodtagerne i forbindelse med operationens gennemførelse og understøttes af kvitterede fakturaer eller regnskabsbilag med tilsvarende bevisværdi senest tre år efter det år, hvor forskuddet er udbetalt eller den 31. december 2023, alt efter hvilken dato der kommer først; i modsat fald korrigeres den efterfølgende betalingsanmodning i overensstemmelse hermed.
5.   Hver betalingsanmodning, der omfatter forskud af den type som er nævnt i stk. 4, skal særskilt oplyse om det samlede beløb, der er udbetalt fra det operationelle program som forskud, det beløb der modsvares af udgifter afholdt af støttemodtagerne inden for tre år efter udbetalingen af forskuddet i overensstemmelse med stk. 4, litra c), og det beløb, der ikke modsvares af udgifter afholdt af støttemodtagerne, og for hvilket treårsperioden endnu ikke er udløbet.
6.   For at sikre ensartede betingelser for gennemførelsen af denne artikel, vedtager Kommissionen gennemførelsesretsakter som fastlægger modellen til betalingsanmodninger. Disse gennemførelsesretsakter vedtages efter undersøgelsesproceduren i artikel 150, stk. 3.
Artikel 132
Betalinger til støttemodtagere
1.   Med forbehold af disponible midler fra den indledende og den årlige forfinansiering og fra mellemliggende betalinger skal forvaltningsmyndigheden sørge for, at en støttemodtager modtager de samlede støtteberettigede offentlige udgifter fuldt ud og senest 90 dage fra datoen for modtagerens indgivelse af betalingsanmodningen.
Der foretages ikke fradrag eller tilbageholdelse af noget beløb, og der pålægges ikke nogen specifik afgift eller andre afgifter med tilsvarende virkning, der kan nedsætte beløbene til støttemodtagerne.
2.   Betalingsfristen i stk. 1 kan afbrydes af forvaltningsmyndigheden i et af følgende behørigt begrundede tilfælde:
a)
betalingsanmodningen ikke er forfalden til betaling, eller den relevante dokumentation, herunder de dokumenter, der er nødvendige for forvaltningsverificering i henhold til artikel 125, stk. 4, første afsnit, litra a), ikke er blevet fremsendt
b)
en undersøgelse er blevet iværksat i forbindelse med en eventuel uregelmæssighed, der berører de pågældende udgifter.
Den pågældende støttemodtager underrettes skriftligt om afbrydelsen og årsagerne hertil.
Artikel 133
Anvendelse af euroen
1.   De medlemsstater, der ikke har indført euroen som national valuta på datoen for betalingsanmodningen, omregner udgifterne i national valuta til euro. Disse beløb omregnes til euro ved hjælp af Kommissionens månedlige regnskabsvekselkurs for den måned, hvor udgifterne er registreret i det regnskab, som attesteringsmyndigheden for det operationelle program fører. Kommissionen offentliggør hver måned vekselkursen elektronisk.
2.   Uanset stk. 1 kan ETS-forordningen fastsætte særlige regler om tidsplanen for omregning til euro.
3.   Når en medlemsstat indfører euroen som national valuta, finder omregningsproceduren i stk. 1 fortsat anvendelse på alle udgifter, der er opført i attesteringsmyndighedens regnskab inden ikrafttrædelsesdatoen for den faste omregningskurs mellem den nationale valuta og euroen.
Artikel 134
Betaling af forfinansiering
1.   Det første forfinansieringsbeløb betales i rater på følgende måde:
a)
i 2014: 1 % af støtten fra fondene og EHFF for hele programmeringsperioden til det operationelle program eller 1,5 % af støtten fra fondene og fra EHFF for hele programmeringsperioden til det operationelle program, når en medlemsstat har modtaget finansiel støtte siden 2010 i overensstemmelse med artikel 122 og 143 i TEUF eller fra den europæiske finansielle stabilitetsfacilitet (EFSF) eller modtager finansiel støtte den 31. december 2013 i overensstemmelse med artikel 136 og 143 i TEUF
b)
i 2015: 1 % af støtten fra fondene og EHFF for hele programmeringsperioden til det operationelle program eller 1,5 % af støtten fra fondene og EHFF for hele programmeringsperioden til det operationelle program, når en medlemsstat har modtaget finansiel støtte siden 2010 i overensstemmelse med artikel 122 og 143 i TEUF eller fra EFSF eller modtager finansiel støtte den 31. december 2014 i overensstemmelse med artikel 136 og 143 i TEUF
c)
i 2016: 1 % af støtten fra fondene og EHFF for hele programmeringsperioden til det operationelle program.
Hvis et operationelt program vedtages i 2015 eller senere, udbetales de tidligere rater i året for vedtagelsen.
2.   I 2016-2023 betales inden den 1. juli et årligt forfinansieringsbeløb. Det udgør en procentsats af støttebeløbet fra fondene og EHFF for hele programmeringsperioden til det operationelle program som følger:
—
2016: 2 %
—
2017: 2,625 %
—
2018: 2,75 %
—
2019: 2,875 %
—
2020 to 2023: 3 %.
3.   Ved beregningen af det i stk. 1 omhandlede første forfinansieringsbeløb skal støtten for hele programmeringsperioden ikke omfatte de beløb fra resultatreserven, der oprindeligt blev tildelt det operationelle program.
Ved beregningen af det stk. 2 omhandlede årlige forfinansieringsbeløb til og med 2020 skal støtten for hele programmeringsperioden ikke omfatte de beløb fra resultatreserven, der oprindeligt blev tildelt det operationelle program.
Artikel 135
Frister for indgivelse af de mellemliggende betalingsanmodninger og for betaling
1.   Attesteringsmyndigheden sender regelmæssigt en anmodning om mellemliggende betaling i overensstemmelse med artikel 131, stk. 1, som dækker beløb opført i dens regnskabssystem i regnskabsåret. Attesteringsmyndigheden kan imidlertid, hvis den finder det nødvendigt, lade sådanne beløb indgå i betalingsanmodninger, der forelægges i efterfølgende regnskabsår.
2.   Attesteringsmyndigheden fremlægger den endelige anmodning om en mellemliggende betaling senest den 31. juli efter afslutningen af det foregående regnskabsår og under alle omstændigheder inden den første mellemliggende betalingsanmodning for det næste regnskabsår.
3.   Den første mellemliggende betalingsanmodning må ikke finde sted, før Kommissionen er underrettet om udpegelsen af forvaltningsmyndighederne og attesteringsmyndighederne i overensstemmelse med artikel 124.
4.   Der må ikke foretages mellemliggende betalinger til et operationelt program, medmindre den årlige gennemførelsesrapport er blevet tilsendt Kommissionen i overensstemmelse med de fondsspecifikke regler.
5.   Forudsat at der er midler til rådighed, foretager Kommissionen de mellemliggende betalinger senest 60 dage efter, at betalingsanmodningen er registreret hos Kommissionen.
Artikel 136
Frigørelse
1.   Kommissionen frigør enhver del af det beløb i forbindelse med et operationelt program som ikke er blevet anvendt til betaling af den første og den årlige forfinansiering og de mellemliggende betalinger senest den 31. december i det tredje finansår efter året for indgåelsen af budgetforpligtelsen under det operationelle program, eller for hvilken der ikke i overensstemmelse med artikel 131 er fremlagt en betalingsanmodning udfærdiget i overensstemmelse med artikel 135.
2.   Den del af forpligtelserne, som stadig er åben den 31. december 2023, frigøres, hvis nogen af de dokumenter, der kræves i henhold til artikel 141, stk. 1, ikke er forelagt for Kommissionen inden for tidsfristen i artikel 141, stk. 1.
KAPITEL II
Udarbejdelse, gennemgang og godkendelse af regnskaber og afslutning af operationelle programmer og suspension af betalinger
Afdeling I
Udarbejdelse, gennemgang og godkendelse af regnskaber
Artikel 137
Udarbejdelse af regnskaber
1.   Det i artikel 59, stk. 5, litra a), i finansforordningen omhandlede regnskab skal forelægges Kommissionen for hvert operationelt program. Regnskaberne dækker regnskabsåret og omfatter for hver prioritet og, hvis det er relevant, fonde og regionskategorier:
a)
de samlede støtteberettigede udgifter, der er opført i attesteringsmyndighedens regnskabssystemer, som er medtaget i betalingsanmodninger indgivet til Kommissionen i overensstemmelse med artikel 131 og artikel 135, stk. 2, senest den 31. juli efter afslutningen af regnskabsåret, de samlede modsvarende offentlige udgifter anvendt i forbindelse med gennemførelsen af operationerne og det samlede beløb for tilsvarende betalinger til støttemodtagere under artikel 132, stk. 1
b)
de beløb, som er trukket tilbage eller inddrevet i regnskabsåret, og de beløb, der skal inddrives ved udgangen af regnskabsåret, de inddrivelser, der foretaget i henhold til artikel 71, og de uinddrivelige beløb
c)
de programbidrag, der er udbetalt til finansielle instrumenter i henhold til artikel 41, stk. 1, og statsstøtteforskud i henhold til artikel 131, stk. 4
d)
en afstemning mellem de udgifter, der er angivet i henhold til litra a), og de udgifter, der er anmeldt for samme regnskabsår i betalingsanmodninger, ledsaget af en redegørelse for eventuelle afvigelser.
2.   Hvis en medlemsstat udelader udgifter, der tidligere var medtaget i en anmodning om mellemliggende betaling for regnskabsåret, fra regnskabet, på grund af en løbende vurdering af disse udgifters lovlighed og formel rigtighed, kan en del af eller alle disse udgifter, som efterfølgende findes lovlige og formelt rigtige, medtages i en anmodning om mellemliggende betaling, der vedrører et efterfølgende regnskabsår.
3.   For at sikre ensartede betingelser for gennemførelsen af denne artikel, vedtager Kommissionen gennemførelsesretsakter som fastlægger modellen for de i denne artikel omhandlede regnskaber. Disse gennemførelsesretsakter vedtages efter undersøgelsesproceduren i artikel 150, stk. 3.
Artikel 138
Fremlæggelse af oplysninger
For hvert år fra 2016 til og med 2025 forelægger medlemsstaterne, inden for den frist, der er fastsat i finansforordningens artikel 59, stk. 5, Kommissionen de dokumenter, som er anført i nævnte artikel, nemlig:
a)
de regnskaber, der er omhandlet i artikel 137, stk. 1, i nærværende forordning for det foregående regnskabsår
b)
den forvaltningserklæring og den årlige sammenfatning, der omhandles i artikel 125, stk. 4, første afsnit, litra e), i nærværende forordning for det foregående regnskabsår
c)
den revisionserklæring og kontrolrapport, som er omhandlet i artikel 127, stk. 5, første afsnit, litra a) og b), i nærværende forordning for det foregående regnskabsår.
Artikel 139
Gennemgang og godkendelse af regnskaber
1.   Kommissionen foretager en gennemgang af de dokumenter, som er forelagt af medlemsstaterne i henhold til artikel 138. På anmodning af Kommissionen opgiver medlemsstaterne alle nødvendige supplerende oplysninger, som Kommissionen behøver for at fastlægge, om regnskaberne er fuldstændige, nøjagtige og korrekte inden for fristen i artikel 84.
2.   Kommissionen godkender regnskaberne, hvis den kan konkludere, at regnskaberne er fuldstændige, nøjagtige og korrekte. Kommissionen kan konkludere dette, når revisionsmyndigheden har fremsat en revisionserklæring uden forbehold vedrørende regnskabernes fuldstændighed, nøjagtighed og pålidelighed, medmindre Kommissionen specifikt kan dokumentere, at revisionserklæringen vedrørende regnskaberne er upålidelig.
3.   Kommissionen underretter inden for fristen i artikel 84, medlemsstaterne om, hvorvidt den kan godkende regnskaberne.
4.   Hvis Kommissionen af årsager, der kan tilskrives en medlemsstat, ikke er i stand til at godkende regnskaberne inden udløbet af fristen i artikel 84, stk. 1, underretter Kommissionen medlemsstaterne med angivelse af årsagen i overensstemmelse med stk. 2 i nærværende artikel samt de foranstaltninger, der skal træffes, og fristen for deres gennemførelse. Når den tid, det tager at gennemføre disse foranstaltninger, er gået, underretter Kommissionen medlemsstaten om, hvorvidt den kan godkende regnskaberne.
5.   Kommissionen tager i forbindelse med sin godkendelse af regnskaberne ikke højde for spørgsmål i forbindelse med lovligheden og rigtigheden af de underliggende transaktioner vedrørende udgifter, der er opført i regnskaberne. Proceduren for gennemgang og godkendelse af regnskaber må ikke afbryde behandlingen af anmodninger om mellemliggende betalinger og må ikke føre til suspension af betalinger, jf. dog artikel 83 og 142.
6.   Kommissionen beregner på grundlag af godkendte regnskaber beløbet med udgiftsvirkning for fondene og EHFF for regnskabsåret og deraf følgende tilpasninger i forhold til betalinger til medlemsstaten. Kommissionen tager følgende i betragtning:
a)
de beløb i regnskabet omhandlet i artikel 137, stk. 1, litra a), og for hvilke medfinansieringssatsen for hver prioritet skal anvendes
b)
de samlede betalinger foretaget af Kommissionen i løbet af det pågældende regnskabsår bestående af:
i)
de mellemliggende betalinger foretaget af Kommissionen i henhold til artikel 130, stk. 1, og artikel 24 og
ii)
den årlige forfinansiering udbetalt i henhold til artikel 134, stk. 2.
7.   Kommissionen afslutter den respektive årlige forfinansiering og betaler eventuelle yderligere beløb, der forfalder inden for 30 dage efter godkendelsen af regnskabet, efter beregningen i stk. 6. Hvis der er et beløb, der skal inddrives fra medlemsstaten, gøres det til genstand for en indtægtsordre fra Kommissionen, som, når det er muligt, skal udføres ved modregning af beløb, der skal betales til medlemsstaten i forbindelse med senere betalinger til samme operationelle program. En sådan inddrivelse udgør ikke en finansiel korrektion og reducerer ikke støtten fra fondene til det operationelle program. Det inddrevne beløb udgør formålsbestemte indtægter i henhold til finansforordningens artikel 177, stk. 3.
8.   Hvis Kommissionen efter at have anvendt proceduren i stk. 4 ikke kan godkende regnskabet, fastsætter den på grundlag af de foreliggende oplysninger og i overensstemmelse med stk. 6 det beløb, der har udgiftsvirkning for fondene for regnskabsåret, og underretter medlemsstaten herom. Hvis medlemsstaten inden to måneder efter Kommissionens fremsendelse af oplysninger underretter Kommissionen om sin tilslutning, finder stk. 7 anvendelse. Hvis der ikke foreligger sådanne aftaler, vedtager Kommissionen en afgørelse i form af en gennemførelsesretsakt om fastsættelse af beløb med udgiftsvirkning for fondene for et regnskabsår. En sådan afgørelse udgør ikke en finansiel korrektion og reducerer ikke støtten fra fondene til det operationelle program. Kommissionen anvender på grundlag af afgørelsen tilpasningerne af betalingerne til medlemsstaten i overensstemmelse med stk. 7.
9.   Kommissionens godkendelse af regnskabet eller Kommissionens afgørelse i henhold til stk. 8 i nærværende artikel berører ikke anvendelsen af korrektioner i henhold til artikel 144 og 145.
10.   Medlemsstaterne kan med forbehold af artikel 144 og 145 erstatte uregelmæssige beløb, som konstateres efter fremlæggelsen af regnskabet, ved at foretage de tilsvarende tilpasninger af beløbene for det regnskabsår, hvor uregelmæssigheden blev konstateret.
Artikel 140
Adgang til dokumenter
1.   Med forbehold af statsstøttereglerne, sikrer forvaltningsmyndigheden, at al dokumentation vedrørende udgifter afholdt af fondene til operationer, hvor de samlede støtteberettigede udgifter er på mindre end 1 000 000 EUR, efter anmodning stilles til rådighed for Kommissionen og Den Europæiske Revisionsret i en periode på tre år fra den 31. december efter fremlæggelsen af de regnskaber, som indeholder udgifterne til operationen.
I forbindelse med andre operationer end dem, der er omhandlet i første afsnit, skal al dokumentation stilles til rådighed i en periode på to år fra den 31. december efter fremlæggelsen af de regnskaber, som indeholder de samlede udgifter til den fuldførte operation.
En forvaltningsmyndighed kan beslutte at anvende reglen i andet afsnit på operationer, hvor de samlede støtteberettigede udgifter er på mindre end 1 000 000 EUR.
Den i første afsnit nævnte tidsperiode afbrydes, hvis der indledes søgsmål, eller hvis Kommissionen fremsætter begrundet anmodning herom.
2.   Forvaltningsmyndigheden underretter støttemodtagerne om startdatoen for den periode, der er omhandlet i stk. 1.
3.   Dokumenterne opbevares enten i de originale udgaver eller i udgaver, der er attesteret som værende i overensstemmelse med de originale udgaver, eller på almindeligt anerkendte datamedier, herunder elektroniske udgaver af originaldokumenter eller dokumenter, der kun findes i elektronisk udgave.
4.   Dokumenterne skal opbevares på en sådan måde, at det ikke er muligt at identificere de registrerede i et længere tidsrum end det, der er nødvendigt af hensyn til de formål, hvortil personoplysningerne indsamles, eller de formål, hvortil de senere behandles.
5.   Proceduren til attestering af, at dokumenter på almindeligt anerkendte datamedier stemmer overens med de originale udgaver, fastlægges af de nationale myndigheder og skal sikre, at de udgaver, der opbevares, opfylder nationale lovkrav og kan anvendes til revisionsformål.
6.   Hvis dokumenter kun foreligger i elektronisk form, skal de anvendte edb-systemer opfylde anerkendte sikkerhedsstandarder, som sikrer, at de dokumenter, der opbevares, opfylder nationale lovkrav og kan anvendes til revisionsformål.
Afdeling II
Afslutning af operationelle programmer
Artikel 141
Fremlæggelse af afslutningsdokumenterne og betaling af den endelige saldo
1.   Ud over de dokumenter, der er omhandlet i artikel 138, for det sidste regnskabsår fra 1. juli 2023 til 30. juni 2024 fremlægger medlemsstaterne en endelig rapport om gennemførelsen af det operationelle program eller den sidste årlige gennemførelsesrapport om det operationelle program, hvis EHFF har ydet støtte til det.
2.   Den endelige saldo udbetales senest tre måneder efter datoen for godkendelse af regnskaberne for det sidste regnskabsår eller senest en måned efter datoen for godkendelsen af den endelige gennemførelsesrapport.
Afdeling III
Suspension af betalinger
Artikel 142
Suspension af betalinger
1.   Alle eller en del af de mellemliggende betalinger vedrørende prioriteter eller operationelle programmer kan suspenderes af Kommissionen, hvis en eller flere af følgende betingelser er opfyldt:
a)
der er en alvorlig mangel ved det operationelle programs forvaltnings- og kontrolsystems effektive funktionsmåde, som har bragt EU-bidraget til det operationelle program i fare, og der ikke er truffet korrigerende foranstaltninger på dette punkt
b)
udgifterne i en udgiftsoversigt er behæftet med en uregelmæssighed med alvorlige finansielle konsekvenser, der ikke er korrigeret
c)
medlemsstaten har undladt at træffe de nødvendige foranstaltninger til at rette op på den situation, der gav anledning til en afbrydelse i henhold til artikel 83
d)
der er en alvorlig mangel i kvaliteten og pålideligheden af overvågningssystemet eller i dataene om fælles og specifikke indikatorer
e)
der ikke er gennemført foranstaltninger for at opfylde en forhåndsbetingelse på de betingelser, der er fastlagt i artikel 19
f)
resultatgennemgangen for en prioritet dokumenterer, at prioriteten i alvorlig grad ikke har realiseret delmålene for de finansielle indikatorer, indikatorerne for output og de centrale trin i gennemførelsen, der er fastsat i resultatrammen, på de betingelser, der er fastlagt i artikel 22.
De fondsspecifikke regler for EHFF kan fastsætte specifikke grundlag for suspension af betalinger i tilknytning til manglende overholdelse af reglerne under den fælles fiskeripolitik, som skal stå i rimeligt forhold til arten, grovheden, varigheden og hyppigheden af den manglende overholdelse.
2.   Kommissionen kan ved hjælp af gennemførelsesretsakter beslutte at suspendere alle eller en del af de mellemliggende betalinger efter at have givet medlemsstaten mulighed for at fremsætte bemærkninger.
3.   Kommissionen bringer suspensionen af alle eller en del af de mellemliggende betalinger til ophør, når medlemsstaten har truffet de nødvendige foranstaltninger, som gør det muligt at ophæve suspensionen.
KAPITEL III
Finansielle korrektioner
Afdeling I
Medlemsstaternes finansielle korrektioner
Artikel 143
Medlemsstaternes finansielle korrektioner
1.   Medlemsstaterne har i første række ansvaret for at undersøge uregelmæssigheder, for at foretage de nødvendige finansielle korrektioner og for at søge inddrivelse. Hvis der er tale om systembetingede uregelmæssigheder, udvider medlemsstaten sine undersøgelser til at omfatte alle operationer, som kan tænkes at være berørt.
2.   Medlemsstaterne foretager de nødvendige finansielle korrektioner i forbindelse med enkeltstående eller systembetingede uregelmæssigheder, som konstateres i forbindelse med operationer eller operationelle programmer. Finansielle korrektioner består i helt eller delvis at annullere det offentlige bidrag til en operation eller et operationelt program. Medlemsstaten tager hensyn til uregelmæssighedernes art og betydning og det økonomiske tab for fondene eller EHFF og foretager en forholdsmæssig korrektion. De finansielle korrektioner registreres i regnskabet af forvaltningsmyndigheden for det regnskabsår, i hvilket annulleringen besluttes.
3.   De bidrag fra fondene eller EHFF, der annulleres i henhold til stk. 2, kan genanvendes af medlemsstaten inden for det pågældende operationelle program, jf. dog stk. 4.
4.   Et bidrag, som er annulleret i henhold til stk. 2, kan ikke genanvendes til nogen af de operationer, som var genstand for korrektionen, eller, hvis der foretages en finansiel korrektion i forbindelse med en systembetinget uregelmæssighed, til nogen af de operationer, der er berørt af den systembetingede uregelmæssighed.
5.   De fondsspecifikke regler for EHFF kan fastsætte specifikke grundlag for medlemsstaternes finansielle korrektioner i tilknytning til manglende overholdelse af reglerne under den fælles fiskeripolitik, som skal stå i rimeligt forhold til arten, grovheden, varigheden og hyppigheden af den manglende overholdelse.
Afdeling II
Kommissionens finansielle korrektioner
Artikel 144
Kriterier for finansielle korrektioner
1.   Kommissionen foretager finansielle korrektioner ved hjælp af gennemførelsesretsakter ved at annullere hele eller en del af EU-bidraget til et operationelt program, jf. artikel 85, hvis den efter den nødvendige gennemgang konkluderer, at:
a)
der er alvorlige mangler ved det operationelle programs forvaltnings- og kontrolsystems effektive funktionsmåde, som har bragt det EU-bidrag, der allerede er betalt til programmet, i fare
b)
en medlemsstat ikke har overholdt sine forpligtelser i henhold til artikel 143 før indledningen af korrektionsproceduren i henhold til dette stykke
c)
udgifterne i en betalingsanmodning er ukorrekte og ikke er blevet korrigeret af medlemsstaten før indledningen af korrektionsproceduren i henhold til dette stykke.
Kommissionen baserer sine finansielle korrektioner på konstaterede individuelle uregelmæssigheder og tager hensyn til, om en uregelmæssighed er systembetinget. Hvis det ikke er muligt præcist at fastslå størrelsen af uregelmæssighederne med udgiftsvirkning for fondene eller EHFF, anvender Kommissionen en fast takst eller en ekstrapoleret finansiel korrektion.
2.   Når Kommissionen træffer afgørelse om en korrektion, jf. stk. 1, overholder den proportionalitetsprincippet ved at tage hensyn til uregelmæssighedens art og betydning og omfanget og de finansielle virkninger af de mangler i forvaltnings- og kontrolsystemerne, der er konstateret ved det operationelle program.
3.   Hvis Kommissionen baserer sin holdning på rapporter fra andre revisorer end revisorerne i sine egne tjenestegrene, drager den sine egne konklusioner om de finansielle følger efter at have undersøgt de foranstaltninger, som den pågældende medlemsstat har truffet i henhold til artikel 143, stk. 2, de meddelelser, der er forelagt i henhold til artikel 122, stk. 3, og medlemsstatens eventuelle svar.
4.   Hvis Kommissionen på grundlag af en gennemgang af det operationelle programs endelige gennemførelsesrapport, for fondenes vedkommende, eller den sidste årlige gennemførelsesrapport, for EHFF's vedkommende, fastslår, at der er alvorlige mangler med hensyn til realisering af målene opstillet i resultatrammen, kan den i overensstemmelse med artikel 22, stk.7, anvende finansielle korrektioner i forbindelse med de pågældende prioriteter ved hjælp af gennemførelsesretsakter.
5.   Hvis en medlemsstat ikke overholder sine forpligtelser i henhold til artikel 95, kan Kommissionen, afhængigt af omfanget af den manglende overholdelse af disse forpligtelser, foretage en finansiel korrektion ved at annullere hele eller en del af strukturfondenes bidrag til den pågældende medlemsstat.
6.   Kommissionen tillægges beføjelse til at vedtage delegerede retsakter i overensstemmelse med artikel 149 om nærmere bestemmelser om kriterierne for at fastlægge alvorlige mangler ved forvaltnings- og kontrolsystemernes effektive funktionsmåde, herunder de vigtigste typer sådanne alvorlige mangler, kriterierne for at fastlægge, hvilket niveau af finansiel korrektion der skal anvendes, og kriterierne for anvendelse af faste takster eller ekstrapolerede finansielle korrektioner.
7.   De fondsspecifikke regler for EHFF kan fastsætte specifikke grundlag for Kommissionens finansielle korrektioner i tilknytning til manglende overholdelse af reglerne under den fælles fiskeripolitik, som skal stå i rimeligt forhold til arten, grovheden, varigheden og hyppigheden af den manglende overholdelse.
Artikel 145
Procedure
1.   Før Kommissionen træffer afgørelse om finansiel korrektion, indleder den proceduren ved at meddele medlemsstaten de foreløbige konklusioner af sin undersøgelse og anmode den om at fremsætte sine bemærkninger inden to måneder.
2.   Hvis Kommissionen foreslår en finansiel korrektion på grundlag af en ekstrapolation eller til en fast takst, skal medlemsstaten have mulighed for via en gennemgang af de pågældende dokumenter at påvise, at uregelmæssighedens faktiske omfang er mindre end det, der fremgår af Kommissionens vurdering. Medlemsstaten kan efter aftale med Kommissionen begrænse denne gennemgang til kun at omfatte en passende andel eller stikprøver af de pågældende dokumenter. Medmindre det drejer sig om behørigt begrundede tilfælde, må den tid, der anvendes til denne gennemgang, ikke overstige en yderligere periode på to måneder efter den i stk. 1 nævnte periode på to måneder.
3.   Kommissionen tager hensyn til alle beviser, som medlemsstaten forelægger inden for fristerne i stk. 1 og 2.
4.   Hvis medlemsstaten ikke godtager Kommissionens foreløbige konklusioner, indbyder Kommissionen medlemsstaten til en høring for at sikre, at alle relevante oplysninger og bemærkninger foreligger som grundlag for Kommissionens konklusioner om anvendelsen af den finansielle korrektion.
5.   I tilfælde af enighed, og med forbehold af stk. 6 i nærværende artikel, kan medlemsstaten genanvende de pågældende midler i overensstemmelse med artikel 143, stk. 3.
6.   For at anvende finansielle korrektioner træffer Kommissionen en afgørelse i form af gennemførelsesretsakter senest seks måneder efter høringsdatoen eller efter datoen for modtagelse af supplerende oplysninger, når medlemsstaten indvilliger i at fremlægge sådanne yderligere oplysninger efter høringen. Kommissionen tager hensyn til alle de oplysninger og bemærkninger, der er fremkommet under proceduren. Hvis der ikke finder nogen høring sted, begynder fristen på seks måneder to måneder efter modtagelsen af Kommissionens indbydelse til høringen.
7.   Hvis Kommissionen, under udførelse af sine opgaver i henhold til artikel 75, eller Den Europæiske Revisionsret, konstaterer uregelmæssigheder, der viser en alvorlig mangel i forvaltnings- og kontrolsystemernes effektive funktionsmåde, skal den deraf følgende finansielle korrektion reducere støtten fra fondene til det operationelle program.
Første afsnit finder ikke anvendelse i tilfælde af en alvorlig mangel i forvaltnings- og kontrolsystemets effektive funktionsmåde, som inden den dato, hvor den blev opdaget af Kommissionen eller Den Europæiske Revisionsret:
a)
var blevet identificeret i forvaltningserklæringen, den årlige kontrolrapport eller revisionserklæringen forelagt Kommissionen i overensstemmelse med artikel 59, stk. 5, i finansforordningen, eller i andre revisionsberetninger fra revisionsmyndigheden, der er forelagt Kommissionen, og de relevante foranstaltninger er truffet, eller
b)
havde været genstand for passende afhjælpende foranstaltninger truffet af medlemsstaten.
Vurderingen af alvorlige mangler i forvaltnings- og kontrolsystemernes effektive funktionsmåde baseres på gældende lovgivning på tidspunktet for forelæggelsen af de relevante forvaltningserklæringer, årlige kontrolrapporter og revisionserklæringer.
Når der træffes afgørelse om en finansiel korrektion, skal Kommissionen:
a)
respektere proportionalitetsprincippet ved at tage hensyn til arten og betydningen af den alvorlige mangel i et forvaltnings- og kontrolsystems effektive funktionsmåde samt dens finansielle virkninger for EU-budgettet
b)
med henblik på anvendelse af en fast takst eller ekstrapoleret finansiel korrektion udelukke uregelmæssige udgifter, der tidligere er konstateret af den medlemsstat, hvis regnskaber er blevet tilpasset i overensstemmelse med artikel 139, stk. 10, samt udgifter, der er underlagt en igangværende vurdering med hensyn til lovlighed og formel rigtighed, jf. artikel 137, stk. 2
c)
i forbindelse med vurderingen af den resterende risiko for EU-budgettet tage hensyn til en fast takst eller ekstrapolerede korrektioner, der anvendes på medlemsstatens udgifter, for andre alvorlige mangler, som medlemsstaten har konstateret.
8.   De fondsspecifikke regler for EHFF kan fastsætte supplerende bestemmelser for finansielle korrektioner som omhandlet i artikel 144, stk. 7.
Artikel 146
Medlemsstaternes forpligtelser
En finansiel korrektion foretaget af Kommissionen berører ikke medlemsstatens forpligtelse til at søge inddrivelse i henhold til artikel 143, stk. 2, i nærværende forordning og inddrive statsstøtte i henhold til artikel 107, stk. 1, i TEUF og artikel 14 i Rådets forordning (EF) nr. 659/1999 
(
39
)
.
Artikel 147
Tilbagebetaling
1.   Enhver skyldig tilbagebetaling til Den Europæiske Unions almindelige budget foretages før den forfaldsdato, der er anført i indtægtsordren, som er udstedt i henhold til finansforordningens artikel 73. Forfaldsdatoen er den sidste dag i den anden måned efter indtægtsordrens udstedelse.
2.   Enhver forsinkelse i tilbagebetalingen giver anledning til morarenter fra forfaldsdatoen indtil datoen for den faktiske betaling. Rentesatsen er den sats, som Den Europæiske Centralbank anvender i sine vigtigste refinansieringstransaktioner den første arbejdsdag i den måned, hvor beløbet forfalder til betaling, forhøjet med 1½ procentpoint.
AFSNIT III
PROPORTIONAL KONTROL AF OPERATIONELLE PROGRAMMER
Artikel 148
Proportional kontrol af operationelle programmer
1.   Operationer, for hvilke de samlede støtteberettigede udgifter ikke overstiger 200 000 EUR for EFRU's og Samhørighedsfondens vedkommende, 150 000 EUR for ESF's vedkommende eller, for EHFF's vedkommende, 100 000 EUR, må ikke underkastes mere end én revision af enten revisionsmyndigheden eller Kommissionen før forelæggelsen af de regnskaber, som indeholder de samlede udgifter til den fuldførte operation. Andre operationer må ikke underkastes mere end én revision pr. regnskabsår af revisionsmyndigheden og Kommissionen forud for fremlæggelsen af de regnskaber, som indeholder de samlede udgifter til den fuldførte operation. Operationer må ikke underkastes en revision af Kommissionen eller revisionsmyndigheden i et givent år, hvis Den Europæiske Revisionsret allerede har foretaget en revision i det pågældende år, forudsat at resultaterne af det revisionsarbejde, der er udført af Den Europæiske Revisionsret, kan anvendes af revisionsmyndigheden eller Kommissionen til opfyldelse af deres respektive opgaver.
2.   For operationelle programmer, for hvilke den seneste revisionserklæring viser, at der ikke er nogen væsentlige mangler, kan Kommissionen på det efterfølgende møde, der er omhandlet i artikel 128, stk. 3, aftale med revisionsmyndigheden, at niveauet for det krævede revisionsarbejde kan nedsættes, således at det står i forhold til den konstaterede risiko. I sådanne tilfælde skal Kommissionen ikke foretage egne revisioner på stedet, medmindre der er tegn på mangler ved forvaltnings- og kontrolsystemet, som påvirker udgifter, der er anmeldt til Kommissionen i et regnskabsår, for hvilke regnskaberne allerede er godkendt af Kommissionen.
3.   For operationelle programmer, hvorom Kommissionen konkluderer, at revisionsmyndighedens erklæring er pålidelig, kan Kommissionen aftale med revisionsmyndigheden at begrænse Kommissionens egne revisioner på stedet til en revision af revisionsmyndighedens arbejde, medmindre der er beviser på mangler i revisionsmyndighedens arbejde vedrørende et regnskabsår, for hvilket regnskaberne allerede er godkendt af Kommissionen.
4.   Uanset stk. 1 kan revisionsmyndigheden og Kommissionen foretage revisioner af operationer, hvis en risikovurdering eller en beretning fra Den Europæiske Revisionsret viser, at der er en specifik risiko for uregelmæssigheder eller svig, i tilfælde af dokumentation for alvorlige mangler i det pågældende operationelle programs forvaltnings- og kontrolsystems effektive funktionsmåde og i den periode, der omhandles i artikel 140, stk. 1. Kommissionen kan for at vurdere det arbejde, der er foretaget af en revisionsmyndighed, gennemgå revisionssporet fra en revisionsmyndighed eller deltage i revisioner på stedet af revisionsmyndigheden, eller, hvor det i overensstemmelse med internationalt anerkendte revisionsstandarder er nødvendigt, kan Kommissionen foretage revisioner af operationer for at opnå sikkerhed for, at revisionsmyndigheden fungerer effektivt.
FEMTE DEL
DELEGEREDE BEFØJELSER, GENNEMFØRELSESBESTEMMELSER, OVERGANGSBESTEMMELSER OG AFSLUTTENDE BESTEMMELSER
KAPITEL I
Delegerede beføjelser og gennemførelsesbestemmelser
Artikel 149
Udøvelse af de delegerede beføjelser
1.   Beføjelsen til at vedtage delegerede retsakter tillægges Kommissionen på de i denne artikel fastlagte betingelser.
2.   Beføjelsen til at vedtage delegerede retsakter, jf. artikel 5, stk. 3, artikel 12, stk. 2, artikel 22 stk. 7, fjerde afsnit, artikel 37, stk. 13, artikel 38, stk. 4, tredje afsnit, artikel 40, stk. 4, artikel 41, stk. 3, artikel 42, stk. 1, andet afsnit, artikel 42, stk. 6, artikel 61, stk. 3, andet, tredje, fjerde og syvende afsnit, artikel 63, stk. 4, artikel 64, stk. 4, artikel 68, stk. 1, andet afsnit, artikel 101, stk. 4, artikel 122, stk. 2, femte afsnit, artikel 125, stk. 8, første afsnit, artikel 125, stk. 9, artikel 127, stk. 7 og 8, og artikel 144, stk. 6, tillægges Kommissionen fra den 21. december 2013 indtil den 31. december 2020.
3.   Den i artikel 5, stk. 3, artikel 12, stk. 2, artikel 22 stk. 7, fjerde afsnit, artikel 37, stk. 13, artikel 38, stk. 4, tredje afsnit, artikel 40, stk. 4, artikel 41, stk. 3, artikel 42, stk. 1, andet afsnit, artikel 42, stk. 6, artikel 61, stk. 3, andet, tredje, fjerde og syvende afsnit, artikel 63, stk. 4, artikel 64, stk. 4, artikel 68, stk. 1, andet afsnit, artikel 101, stk. 4, artikel 122, stk. 2, femte afsnit, artikel 125, stk. 8, første afsnit, artikel 125, stk. 9, artikel 127, stk. 7 og 8, og artikel 144, stk. 6, omhandlede delegation af beføjelser kan til enhver tid tilbagekaldes af Europa-Parlamentet eller Rådet. En afgørelse om tilbagekaldelse bringer delegeringen af de beføjelser, der er angivet i den pågældende afgørelse, til ophør. Den får virkning dagen efter offentliggørelsen af afgørelsen i 
Den Europæiske Unions Tidende
 eller på et senere tidspunkt, der angives i afgørelsen. Den berører ikke gyldigheden af de delegerede retsakter, der allerede er i kraft.
4.   Så snart Kommissionen vedtager en delegeret retsakt, giver den samtidigt Europa-Parlamentet og Rådet meddelelse herom.
5.   En delegeret retsakt vedtaget i henhold til artikel5, stk. 3, artikel 12, stk. 2, artikel 22 stk. 7, fjerde afsnit, artikel 37, stk. 13, artikel 38, stk. 4, tredje afsnit, artikel 40, stk.4, artikel 41, stk. 3, artikel 42, stk. 1, andet afsnit, artikel 42, stk. 6, artikel 61, stk. 3, andet, tredje, fjerde og syvende afsnit, artikel 63, stk. 4, artikel 64, stk. 4, artikel 68, stk. 1, andet afsnit, artikel 101, stk. 4, artikel 122, stk. 2, femte afsnit, artikel 125, stk. 8, første afsnit, artikel 125, stk. 9, artikel 127, stk. 7 og 8 og artikel 144, stk. 6, træder kun i kraft, hvis hverken Europa-Parlamentet eller Rådet har gjort indsigelse inden for en frist på to måneder fra meddelelsen af den pågældende retsakt til Europa-Parlamentet og Rådet, eller hvis Europa-Parlamentet og Rådet inden udløbet af denne frist begge har informeret Kommissionen om, at de ikke agter at gøre indsigelse. Fristen forlænges med to måneder på Europa-Parlamentets eller Rådets initiativ.
Artikel 150
Udvalgsprocedure
1.   Ved anvendelsen af nærværende forordning, EFRU-forordningen, ETS- forordningen, ESF-forordningen og samhørighedsfondsforordningen bistås Kommissionen af et koordinationsudvalg for ESI-fondene. Dette udvalg er et udvalg som omhandlet i forordning (EU) nr. 182/2011.
2.   Når der henvises til dette stykke, anvendes artikel 4 i forordning (EU) nr. 182/2011.
3.   Når der henvises til dette stykke, anvendes artikel 5 i forordning (EU) nr. 182/2011.
Afgiver udvalget ikke nogen udtalelse, vedtager Kommissionen ikke udkastet til gennemførelsesretsakt for så vidt angår artikel 8, stk. 3, artikel 22, stk. 7, femte afsnit, artikel 38, stk. 3, andet afsnit, artikel 38, stk. 10, artikel 39, stk. 4, andet afsnit, artikel 46, stk. 3, artikel 96, stk. 2, andet afsnit, artikel 115, stk. 4 og artikel 125, stk. 8, andet afsnit, og artikel 5, stk. 4, tredje afsnit, i forordning (EU) nr. 182/2011 anvendes.
KAPITEL II
Overgangsbestemmelser og afsluttende bestemmelser
Artikel 151
Revision
Europa-Parlamentet og Rådet tager senest den 31. december 2020 denne forordning op til revision i overensstemmelse med artikel 177 i TEUF.
Artikel 152
Overgangsbestemmelser
1.   Denne forordning berører hverken fortsættelse eller ændring, herunder hel eller delvis annullering, af støtte, som Kommissionen har godkendt på grundlag af forordning (EF) nr. 1083/2006 eller anden lovgivning, der gælder for denne støtte pr. 31. december 2013, og som derfor fortsat gælder for denne støtte eller de pågældende operationer indtil deres afslutning. I dette stykke dækker støtte operationelle programmer og store projekter.
2.   Ansøgninger om støtte, der er indgivet eller godkendt i henhold til forordning (EF) nr. 1083/2006, er fortsat gyldige.
3.   Hvis en medlemsstat gør brug af den i artikel 123, stk. 3, nævnte mulighed, kan den anmode Kommissionen om, at forvaltningsmyndigheden skal varetage attesteringsmyndighedens funktioner, uanset artikel 59, stk. 1, litra b), i forordning (EF) nr. 1083/2006, for så vidt angår de tilhørende operationelle programmer, der gennemføres på grundlag af forordning (EF) nr. 1083/2006. Anmodningen ledsages af en vurdering foretaget af revisionsmyndigheden. Hvis Kommissionen på grundlag af de oplysninger, som revisionsmyndigheden har forelagt den, og dens egne analyser, er overbevist om, at forvaltnings- og kontrolsystemerne vedrørende disse operationelle programmer fungerer effektivt, og at deres funktion ikke vil blive negativt berørt af, at forvaltningsmyndigheden udfører attesteringsmyndighedens funktioner, meddeler den medlemsstaterne sit samtykke senest to måneder efter modtagelsen af anmodningen.
Artikel 153
Ophævelse
1.   Med forbehold af de i artikel 152 omhandlede bestemmelser ophæves forordning (EF) nr. 1083/2006 med virkning fra den 1. januar 2014.
2.   Henvisninger til den ophævede forordning betragtes som henvisninger til nærværende forordning og læses i overensstemmelse med sammenligningstabellen i bilag XIV.
Artikel 154
Ikrafttræden
Denne forordning træder i kraft dagen efter offentliggørelsen i 
Den Europæiske Unions Tidende
.
Artikel 20-24, artikel 29, stk. 3, artikel 38, stk. 1, litra a), artikel 58, 60, 76-92, 118, 120, 121 og 129-147 finder anvendelse fra den 1. januar 2014.
Artikel 39, stk. 2, syvende afsnit, andet punktum, og artikel 76, stk. 5, finder anvendelse fra den dato hvor ændringerne til finansforordningen vedrørende frigørelse af bevillinger træder i kraft.
Denne forordning er bindende i alle enkeltheder og gælder umiddelbart i hver medlemsstat.
Udfærdiget i Bruxelles, den 17. december 2013.
På Europa-Parlamentets vegne
M. SCHULZ
Formand
På Rådets vegne
R. ŠADŽIUS
Formand
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1
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EUT C 191 af 29.6.2012, s. 30
, 
EUT C 44 af 15.2.2013, s. 76
, og 
EUT C 271 af 19.9.2013, s. 101
.
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EUT C 225 af 27.7.2012, s. 58
, og 
EUT C 17 af 19.1.2013, s. 56
.
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EUT C 47 af 17.2.2011, s. 1
, 
EUT C 13 af 16.1.2013, s. 1
 og 
EUT C 267 af 17.9.2013, s. 1
.
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4
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  Europa-Parlamentets og Rådets forordning (EU, Euratom) nr. 966/2012 af 25. oktober 2012 om de finansielle regler vedrørende Unionens almindelige budget og om ophævelse af Rådets forordning (EF, Euratom) nr. 1605/2002 (
EUT L 298 af 26.10.2012, s. 1
).
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  Europa-Parlamentets og Rådets forordning (EU) nr. 1304/2013 af 17. december 2013 om Den Europæiske Socialfond og ophævelse af forordning (EF) nr. 1081/2006 (Se side 470 i denne EUT).
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  Europa-Parlamentets og Rådets forordning (EU) nr. 1307/2013 af 17. december 2013 om fastsættelse af regler for direkte betalinger til landbrugere under støtteordninger inden for rammerne af den fælles landsbrugspolitik og om ophævelse af Rådet forordning (EF) nr. 637/2008 og Rådet forordning (EF) nr. 73/2009 (Se side 608 i denne EUT).
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7
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  Rådets forordning (EF) nr. 73/2009 af 19. januar 2009 om fælles regler for den fælles landbrugspolitiks ordninger for direkte støtte til landbrugere og om fastlæggelse af visse støtteordninger for landbrugere, om ændring af forordning (EF) nr. 1290/2005, (EF) nr. 247/2006, (EF) nr. 378/2007 og om ophævelse af forordning (EF) nr. 1782/2003 (
EUT L 30 af 31.1.2009, s. 16
).
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8
)
  Europa-Parlamentets og Rådets forordning (EU) nr. 1291/2013 af 11. december 2013 om Horisont 2020 – rammeprogram for forskning og innovation (2014-2020) og om ophævelse af afgørelse nr. 1982/2006/EF (Se side 104 i denne EUT)
(
9
)
  Europa-Parlamentets og Rådets forordning (EU) nr. 1301/2013 af 17. december 2013 om Den Europæiske Fond for Regionaludvikling og om særlige bestemmelser vedrørende målet om investeringer i vækst og beskæftigelse og om ophævelse af forordning (EF) nr. 1080/2006 (Se side 289 i denne EUT).
(
10
)
  Europa-Parlamentets og Rådets forordning (EU) nr. 1300/2013 af 17. december 2013 om Samhørighedsfonden og om ophævelse af Rådets forordning (EF) nr. 1084/2006 (Se side 281 i denne EUT).
(
11
)
  Europa-Parlamentets og Rådets forordning (EU) nr. 1299/2013 af 17. december 2013 om særlige bestemmelser for støtte fra Den Europæiske Fond for Regionaludvikling til målet om europæisk territorialt samarbejde (Se side 259 i denne EUT).
(
12
)
  Europa-Parlamentets og Rådets forordning (EU) nr. 1305/2013 af 17. december 2013 om støtte til udvikling af landdistrikterne fra Den Europæiske Landbrugsfond for Udvikling af Landdistrikterne og om ophævelse af Rådets forordning (EF) nr. 1698/2005(ELFUL) (Se side 487 i denne EUT).
(
13
)
  Europa-Parlamentets og Rådets forordning (EF) nr. 1059/2003 af 26. maj 2003 om indførelse af en fælles nomenklatur for regionale enheder (NUTS) (
EUT L 154 af 21.6.2003, s. 1
).
(
14
)
  Kommissionens forordning (EF) nr. 105/2007 af 1. februar 2007 om ændring af bilagene til Europa-Parlamentets og Rådets forordning (EF) nr. 1059/2003 om indførelse af en fælles nomenklatur for regionale enheder (NUTS) (
EUT L 39 af 10.2.2007, s. 1
).
(
15
)
  Rådets forordning (EU, Euratom) nr. 1311/2013 af 2. december 2013 om den flerårige finansielle ramme for 2014-2020 (Se side 884 i denne EUT).
(
16
)
  Europa-Parlamentets og Rådets forordning (EU) nr. 1316/2013 af 11. december 2013 om oprettelse af Connecting Europe-faciliteten og om ophævelse af forordning (EF) nr. 680/2007 og (EF) nr. 67/2010 (
EUT L 348 af 20.12.2013, s. 129
).
(
17
)
  Rådets forordning (EF) nr. 1466/97 af 7. juli 1997 om styrkelse af overvågningen af budgetstillinger samt overvågning og samordning af økonomiske politikker (
EFT L 209 af 2.8.1997, s. 1
).
(
18
)
  Rådets forordning (EF) nr. 1083/2006 af 11. juli 2006 om generelle bestemmelser for Den Europæiske Fond for Regionaludvikling, Den Europæiske Socialfond og Samhørighedsfonden og ophævelse af forordning (EF) nr. 1260/1999 (
EUT L 210 af 31.7.2006, s. 25
).
(
19
)
  Europa-Parlamentets og Rådets forordning (EU) nr. 182/2011 af 16. februar 2011 om de generelle regler og principper for, hvordan medlemsstaterne skal kontrollere Kommissionens udøvelse af gennemførelsesbeføjelser (
EUT L 55 af 28.2.2011, s. 13
).
(
20
)
  Europa-Parlamentets og Rådets forordning (EU) nr. 1306/2013 af 17. december 2013 om finansiering, forvaltning og overvågning af den fælles landbrugspolitik og om ophævelse af Rådets forordning (EØF) nr. 352/78, (EF) nr. 165/94, (EF) nr. 2799/98, (EF) nr. 814/2000, (EF) nr. 1290/2005 og (EF) nr. 485/2008 (Se side 549 i denne EUT).
(
21
)
  Rådets henstilling af 13. juli 2010 om overordnede retningslinjer for medlemsstaternes og Unionens økonomiske politikker (
EUT L 191 af 23.7.2010, s. 28
).
(
22
)
  Rådets afgørelse 2010/707/EU af 21. oktober 2010 om retningslinjer for medlemsstaternes beskæftigelsespolitikker (
EUT L 308 af 24.11.2010, s. 46
).
(
23
)
  Kommissionens forordning (EF) nr. 1998/2006 af 15. december 2006 om anvendelse af traktatens artikel 87 og 88 på de minimis-støtte (
EUT L 379 af 28.12.2006, s. 5
).
(
24
)
  Kommissionens forordning (EF) nr. 1535/2007 af 20. december 2007 om anvendelse af EF-traktatens artikel 87 og 88 på de minimis-støtte til produktion af landbrugsprodukter (
EUT L 337 af 21.12.2007, s. 35
).
(
25
)
  Kommissionens forordning (EF) nr. 875/2007 af 24. juli 2007 om anvendelse af EF-traktatens artikel 87 og 88 på de minimis-støtte i fiskerisektoren og om ændring af forordning (EF) nr. 1860/2004 (
EUT L 193 af 25.7.2007, s. 6
).
(
26
)
  Europa-Parlamentets og Rådets direktiv 2004/18/EF af 31. marts 2004 om samordning af fremgangsmåderne ved indgåelse af offentlige vareindkøbskontrakter, offentlige tjenesteydelseskontrakter og offentlige bygge- og anlægskontrakter (
EUT L 134 af 30.4.2004, s. 114
).
(
27
)
  Europa-Parlamentets og Rådets forordning (EF) nr. 1082/2006 af 5. juli 2006 om oprettelse af en europæisk gruppe for territorialt samarbejde (EGTS) (
EUT L 210 af 31.7.2006, s. 19
).
(
28
)
  Kommissionens henstilling af 6. maj 2003 om definitionen af mikrovirksomheder, små og mellemstore virksomheder (
EUT L 124 af 20.5.2003, s. 36
).
(
29
)
  Europa-Parlamentets og Rådets forordning (EU) nr. 1176/2011 om forebyggelse og korrektion af makroøkonomiske ubalancer (
EUT L 306 arf 23.11.2011, s. 25
).
(
30
)
  Rådets forordning (EU) nr. 407/2010 af 11. maj 2010 om oprettelse af en europæisk finansiel stabiliseringsmekanisme (
EUT L 118 af 12.5.2010, s. 1
).
(
31
)
  Rådets forordning (EF) nr. 332/2002 af 18. februar 2002 om indførelse af en mekanisme for mellemfristet betalingsbalancestøtte til medlemsstaterne (
EFT L 53 af 23.2.2002, s. 1
).
(
32
)
  Europa-Parlamentets og Rådets forordning (EU) nr. 472/2013 af 21. maj 2013 om skærpelse af den økonomiske og budgetmæssige overvågning af medlemsstater i euroområdet, der har eller er truet af alvorlige vanskeligheder med hensyn til deres finansielle stabilitet (
EUT L 140 af 27.5.2013, s. 1
).
(
33
)
  Rådets forordning (EF) nr. 1467/97 af 7. juli 1997 om fremskyndelse og afklaring af gennemførelsen af proceduren i forbindelse med uforholdsmæssigt store underskud (
EFT L 209 af 2.8.1997, s. 6
).
(
34
)
  Europa-Parlamentets og Rådets forordning (EU) nr. 575/2013 af 26. juni 2013 om tilsynsmæssige krav til kreditinstitutter og investeringsselskaber og om ændring af forordning (EU) nr. 648/2012 (
EUT L 176 af 27.6.2013, s. 1
).
(
35
)
  Europa-Parlamentets og Rådets direktiv 2013/36/EU af 26. juni 2013 om adgang til at udøve virksomhed som kreditinstitut og om tilsyn med kreditinstitutter og investeringsselskaber, om ændring af direktiv 2002/87/EF og om ophævelse af direktiv 2006/48/EF og 2006/49/EF (
EUT L 176 af 27.6.2013, s. 338
).
(
36
)
  Europa-Parlamentets og Rådets direktiv 2001/42/EF af 27. juni 2001 om vurdering af bestemte planers og programmers indvirkning på miljøet (
EFT L 197 af 21.7.2001, s. 30
).
(
37
)
  Rådets forordning (EF) nr. 2223/96 af 25. juni 1996 om det europæiske national- og regionalregnskabssystem i Det Europæiske Fællesskab (
EFT L 310 af 30.11.1996, s. 1
).
(
38
)
  Rådets forordning (EF) nr. 1198/2006 af 27. juli 2006 om Den Europæiske Fiskerifond (
EUT L 223 af 15.8.2006, s. 1
).
(
39
)
  Rådets forordning (EF) nr. 659/1999 af 22. marts 1999 om fastlæggelse af regler for anvendelsen af EF-traktatens artikel 93 (
EFT L 83 af 27.3.1999, s. 1
).
BILAG I
FÆLLES STRATEGISK RAMME
1.   INDLEDNING
For at fremme en harmonisk, afbalanceret og bæredygtig udvikling af Unionen samt maksimere ESI-fondenes bidrag til EU-strategien for intelligent, bæredygtig og inklusiv vækst samt ESI-fondenes fondsspecifikke missioner, herunder økonomisk, social og territorial samhørighed, er det nødvendigt at sikre, at politiske forpligtelser, der er indgået som led i EU-strategien for intelligent, bæredygtig og inklusiv vækst, underbygges af investeringer via ESI-fondene og andre EU-instrumenter. Den fælles strategiske ramme skal derfor i henhold til artikel 10 og i overensstemmelse med de prioriteter og mål, der er fastsat i de fondsspecifikke forordninger, tilvejebringe strategiske vejledende principper for at opnå en integreret udviklingstilgang med anvendelse af ESI-fondene koordineret med andre EU-instrumenter og -politikker i overensstemmelse med politiske målsætninger og overordnede mål for EU-strategien for intelligent, bæredygtig og inklusiv vækst og evt. flagskibsinitiativernes og under hensyntagen til de vigtigste territoriale udfordringer i konkrete nationale, regionale og lokale sammenhænge.
2.   ESI-FONDENES BIDRAG TIL EU-STRATEGIEN FOR INTELLIGENT, BÆREDYGTIG OG INKLUSIV VÆKST OG SAMMENHÆNG I FORHOLD TIL UNIONENS ØKONOMISKE STYRING
1.
Med henblik på at støtte en effektiv målretning af intelligent, bæredygtig og inklusiv vækst i partnerskabsaftaler og -programmer identificerer denne forordning 11 tematiske mål, jf. artikel 9, stk. 1, der svarer til de prioriteter i EU-strategien for intelligent, bæredygtig og inklusiv vækst, der skal modtage støtte fra ESI-fondene.
2.
I overensstemmelse med disse tematiske mål i artikel 9, stk. 1, skal medlemsstaterne med henblik på at sikre den fornødne kritiske masse til at skabe vækst og beskæftigelse koncentrere støtten i overensstemmelse med denne forordnings artikel 18 og med de fondsspecifikke regler om tematisk koncentration samt sikre, at udgifterne er effektive. Medlemsstaterne skal være særligt opmærksomme på at prioritere vækstfremmende udgifter, herunder udgifter til uddannelse, forskning, innovation og energieffektivitet og udgifter med henblik på at lette SMV'ers adgang til finansiering og på at sikre miljømæssig bæredygtighed og forvaltningen af naturressourcerne og klimaindsatsen samt modernisere den offentlige administration. De skal endvidere lægge vægt på at opretholde eller styrke arbejdsformidlingernes og de aktive arbejdsmarkedspolitikkers dækning og effektivitet med henblik på bekæmpelse af arbejdsløshed med fokus på ungdomsarbejdsløshed samt håndtere de sociale konsekvenser af krisen og fremme social inklusion.
3.
For at sikre konsistens med de prioriteter, der er fastlagt i forbindelse med det europæiske semester, skal medlemsstaterne, når de udarbejder deres partnerskabsaftaler, planlægge, hvordan ESI-fondene skal anvendes, eventuelt under hensyntagen til de nationale reformprogrammer og de nyeste relevante landespecifikke henstillinger vedtaget i henhold til artikel 121, stk. 2, i TEUF og relevante rådshenstillinger vedtaget i henhold til artikel 148, stk. 4, i TEUF i overensstemmelse med deres respektive roller og forpligtelser. Medlemsstaterne skal om nødvendigt også tage hensyn til relevante henstillinger fra Rådet baseret på stabilitets- og vækstpagten og de økonomiske tilpasningsprogrammer.
4.
Med henblik på at vurdere, hvordan ESI-fondene mest effektivt kan bidrage til EU-strategien for intelligent, bæredygtig og inklusiv vækst og tage hensyn til traktatens målsætninger, herunder økonomisk, social og territorial samhørighed, skal medlemsstaterne udvælge tematiske mål for den planlagte anvendelse af ESI-fondene i konkrete nationale, regionale og lokale sammenhænge.
3.   INTEGRERET TILGANG TIL OG ORDNINGER VEDRØRENDE ANVENDELSEN AF ESI-FONDENE
3.1.   Indledning
1.
I overensstemmelse med artikel 15, stk. 2, litra a), skal partnerskabsaftaler angive en integreret tilgang til territorial udvikling. Medlemsstaterne skal sikre, at udvælgelsen af tematiske mål og investerings- og EU-prioriteter forholder sig til udviklingsbehov og territoriale udfordringer på en integreret måde i overensstemmelse med analysen i afsnit 6.4. Medlemsstaterne skal søge at gøre maksimal brug af mulighederne for at sikre en koordineret og integreret anvendelse af ESI-fondene.
2.
Medlemsstaterne og, hvis det er relevant i overensstemmelse med artikel 4, stk. 4, regionerne skal sikre, at de interventioner, der støttes via ESI-fondene, kompletterer hinanden og gennemføres på en koordineret måde med henblik på at skabe synergier for derigennem at nedbringe de administrative omkostninger og arbejdsbyrder for forvaltningsorganerne og støttemodtagerne i henhold til artikel 4, 15 og 27.
3.2.   Koordinering og komplementaritet
1.
De medlemsstater og forvaltningsmyndigheder, der har ansvaret for gennemførelsen af ESI-fondene, skal arbejde tæt sammen i forbindelse med udarbejdelse, gennemførelse, overvågning og evaluering af partnerskabsaftalen og programmerne. De skal navnlig sikre, at følgende foretages:
a)
identifikation af indsatsområder, hvor ESI-fondene kan kombineres, så de kompletterer hinanden, med henblik på at nå de tematiske mål, der er fastsat i denne forordning
b)
sikre, at der i overensstemmelse med artikel 4, stk. 6 findes ordninger til en effektiv koordinering af ESI-fondene for at øge fondenes virkning og effektivitet, herunder, hvor det er relevant, via flerfondsprogrammer for fondene
c)
fremme af inddragelsen af forvaltningsmyndigheder, der har ansvaret for andre ESI-fonde, og relevante ministerier, i forbindelse med udarbejdelse af støtteordninger for at sikre koordinering og synergi og at undgå, at indsatsen overlapper
d)
etablering, når det er relevant, af fælles overvågningsudvalg vedrørende programmer, der gennemfører ESI-fondene, og udvikling af andre fælles forvaltnings- og kontrolordninger med henblik på at fremme koordinering mellem de myndigheder, der er ansvarlige for at gennemføre ESI-fondene
e)
anvendelse af tilgængelige fælles e-governance-løsninger, som kan bistå ansøgere og støttemodtagere og gøre størst mulig brug af kvikskranker, herunder for rådgivning om de støttemuligheder, der findes gennem hver enkelt af ESI-fondene.
f)
etablering af mekanismer til koordinering af samarbejdsaktiviteter, der finansieres af EFRU og ESF, med investeringer, der støttes af programmer under målet for investeringer i vækst og beskæftigelse
g)
fremme af fælles tilgange mellem ESI-fondene med hensyn til vejledning vedrørende udvikling af operationer, indkaldelse af forslag og udvælgelsesprocedurer eller andre mekanismer, der kan give integrerede projekter lettere adgang til fondene
h)
tilskynde til samarbejde mellem forvaltningsmyndigheder for forskellige ESI-fonde på området for overvågning, evaluering, forvaltning, kontrol og revision.
3.3.   Fremme af integreret tilgang
1.
Medlemsstaterne skal, når det er relevant, kombinere ESI-fondene i integrerede pakker på lokalt, regionalt og nationalt plan, der er skræddersyet til at opfylde specifikke territoriale udfordringer, med henblik på at støtte opnåelsen af de mål, der er opstillet i partnerskabsaftalen og programmer. Det kan ske ved at anvende ITI'er, integrerede operationer, fælles handlingsplaner og lokaludvikling styret af lokalsamfundet.
2.
I overensstemmelse med artikel 36 kan der opnås en integreret anvendelse af tematiske mål ved eventuelt at kombinere finansieringen fra forskellige prioritetsakser eller operationelle programmer støttet af ESF, EFRU og Samhørighedsfonden under en ITI. Aktioner under en ITI kan suppleres med finansiel støtte fra de respektive programmer under henholdsvis ELFUL eller EHFF.
3.
En prioritetsakse kan i overensstemmelse med de relevante bestemmelser i de fondsspecifikke regler og, hvis det er nødvendigt for at øge virkningen af og effektiviteten ved en tematisk sammenhængende, integreret tilgang, omfatte mere end én regionskategori samt kombinere en eller flere supplerende investeringsprioriteter fra EFRU, Samhørighedsfonden og ESF under ét tematisk mål og i behørigt begrundede tilfælde kombinere en eller flere supplerende investeringsprioriteter fra forskellige tematiske mål for at opnå det maksimale bidrag til prioritetsaksen.
4.
Medlemsstaterne skal i overensstemmelse med deres institutionelle og retlige rammer og artikel 32 fremme udviklingen af lokale og subregionale tilgange. Lokaludvikling styret af lokalsamfundet skal gennemføres som led i en strategisk tilgang for at sikre, at "bottom up"-kortlægningen af de lokale behov tager højde for prioriteter, der er fastsat på et højere niveau. Medlemsstaterne skal derfor fastlægge ELFUL's og eventuelt EFRU's, ESF's eller EHHF's tilgang til lokaludvikling styret af lokalsamfundet i overensstemmelse med artikel 15, stk. 2, og de skal i partnerskabsaftalerne beskrive de vigtigste udfordringer, der skal håndteres på denne måde, hovedmålsætningerne og prioriteringerne for lokaludvikling styret af lokalsamfundet, hvilke typer områder der skal omfattes, hvilken specifik rolle lokale aktionsgrupper får vedrørende levering af strategier, og hvilken rolle ELFUL og eventuelt EFRU, ESF eller EHFF skal spille ved gennemførelsen af lokaludviklingsstrategier styret af lokalsamfundet i forskellige områdetyper, f.eks. landdistrikter, byområder og kystområder, og de modsvarende koordineringsmekanismer.
4.   KOORDINERING OG SYNERGI MELLEM ESI-FONDENE OG ANDRE EU-POLITIKKER OG -INSTRUMENTER
Den i dette afsnit påtænkte koordinering i medlemsstaterne skal anvendes i det omfang, en medlemsstat agter at gøre brug af støtte fra ESI-fondene og andre EU-instrumenter på det relevante politikområde. De EU-programmer, der omhandles i dette afsnit, udgør ikke en udtømmende liste.
4.1.   Indledning
1.
Medlemsstaterne og Kommissionen skal i overensstemmelse med deres respektive ansvar tage hensyn til EU-politikkernes indvirkning på nationalt og regionalt plan og på den økonomiske, sociale og territoriale samhørighed med henblik på at fremme synergier og effektiv koordinering og at fastlægge og fremme den mest hensigtsmæssige metode til at anvende EU-fonde til at støtte lokale, regionale og nationale investeringer. Medlemsstaterne skal ligeledes sikre komplementaritet med andre EU-politikker og -instrumenter samt nationale, regionale og lokale tiltag.
2.
Medlemsstaterne og Kommissionen skal i overensstemmelse med artikel 4, stk. 6, og med deres respektive ansvar sikre koordination mellem ESI-fondene og andre relevante EU-instrumenter på EU- og medlemsstatsniveau. De skal træffe passende foranstaltninger til at sikre sammenhæng i programmerings- og gennemførelsesfasen mellem interventioner med støtte fra ESI-fondene og målsætningerne for Unionens øvrige politikker. I dette øjemed skal de søge at tage følgende aspekter i betragtning:
a)
styrkelse af komplementariteter og synergier mellem forskellige EU-instrumenter på europæisk, nationalt og regionalt plan både i planlægningsfasen og i forbindelse med gennemførelsen
b)
optimering af eksisterende strukturer og, hvis nødvendigt, etablering af nye strukturer, der fremmer strategisk bestemmelse af prioriteter for de forskellige instrumenter og strukturer vedrørende koordinering på EU- og nationalt plan, forebygger overlapning af indsatsen og fastlægger de områder, hvor der er behov for yderligere finansiel støtte
c)
udnyttelse af potentialet til at kombinere støtte fra forskellige instrumenter til at støtte individuelle operationer og tæt samarbejde med de ansvarlige for gennemførelse på EU- og nationalt plan for at skabe sammenhængende og strømlinede finansieringsmuligheder for støttemodtagere.
4.2.   Koordinering med den fælles landbrugspolitik og den fælles fiskeripolitik
1.
ELFUL er en integreret del af den fælles landbrugspolitik og kompletterer foranstaltningerne under Den Europæiske Garantifond for Landbruget, som yder direkte støtte til landbrugerne og støtter markedsforanstaltninger. Medlemsstaterne skal derfor forvalte sådanne interventioner samlet for at optimere synergierne og merværdien af EU-støtten.
2.
EHFF bidrager til at nå målene for den reformerede fælles fiskeripolitik og integrerede havpolitik. Medlemsstaterne skal derfor anvende EHFF til at underbygge indsatsen for at forbedre dataindsamling og styrke kontrollen og sikre, at der også tilstræbes synergier for at underbygge prioriteringerne i den integrerede havpolitik, f.eks. viden om havene, fysisk planlægning på det maritime område, integreret kystzoneforvaltning, integreret havovervågning, beskyttelse af havmiljøet og biodiversiteten samt tilpasning til de negative virkninger af klimaforandringer i kystområder.
4.3.   Horisont 2020 og andre centralt forvaltede EU-programmer for forskning og innovation
1.
Medlemsstaterne og Kommissionen skal tage behørig hensyn til at styrke koordineringen, synergier og komplementariteten mellem ESI-fondene og Horisont 2020, programmet for virksomheders konkurrenceevne og små og mellemstore virksomheder (Cosme) i overensstemmelse med Europa-Parlamentets og Rådets forordning (EU) nr. 1287/2013 
(
1
)
 og andre relevante centralt forvaltede EU-støtteprogrammer, samtidig med at der etableres en klar fordeling af indsatsområderne mellem disse.
2.
Medlemsstaterne skal, hvis det er relevant, udarbejde nationale og/eller regionale strategier vedrørende intelligent specialisering i overensstemmelse med det nationale reformprogram. Sådanne strategier kan tage form af eller være inkluderet i de nationale og/eller regionale strategiske politikrammer for forskning og innovation vedrørende intelligent specialisering. Strategier vedrørende intelligent specialisering skal udarbejdes ved at inddrage nationale eller regionale forvaltningsstrategier og interesserede parter såsom universiteter og andre højere læreanstalter, erhvervslivet og arbejdsmarkedets parter i en proces, hvor potentialet for iværksættere udforskes. De myndigheder, der er direkte berørt af Horisont 2020, skal inddrages i et tæt samarbejde om denne proces. Strategier vedrørende intelligent specialisering skal omfatte:
a)
Forudgående foranstaltninger, der skal forberede regionale aktører inden for forskning og innovation på at deltage i Horisont 2020 ("veje til topkvalitet"), udvikles, hvor det er nødvendigt, gennem kapacitetsopbygning. Kommunikationen og samarbejdet mellem nationale kontaktpunkter under Horisont 2020 og forvaltningsmyndighederne for ESI-fondene skal styrkes.
b)
Efterfølgende foranstaltninger skal skabe mulighed for at udnytte og udbrede F&I-resultater, som udspringer af Horisont 2020 og foregående programmer, på markedet med særligt fokus på at skabe et innovationsvenligt klima for erhvervsliv og industri, herunder SMV'er, og i tråd med de prioriteringer, der er fastlagt for de pågældende områder, i den relevante strategi for intelligent specialisering.
3.
Medlemsstaterne skal tilskynde til anvendelsen af de bestemmelser i denne forordning, der giver mulighed for at kombinere ESI-fondene med midler under Horisont 2020 i de relevante programmer, der anvendes til at gennemføre dele af strategierne i punkt 2. Der skal ydes fælles støtte til nationale og regionale myndigheder i forbindelse med udformning og gennemførelse af sådanne strategier med henblik på at indkredse muligheder for fælles finansiering af infrastrukturer til forskning og innovation af europæisk interesse, fremme af internationalt samarbejde, metodologisk støtte gennem peer reviews, udveksling af bedste praksis og uddannelse på tværs af regioner.
4.
Medlemsstaterne og, hvis det er relevant i henhold til artikel 4, stk. 4, regionerne skal overveje yderligere foranstaltninger, der sigter mod at frigøre deres potentiale for topkvalitet inden for forskning og innovation på en sådan måde, at de supplerer og skaber synergier med Horisont 2020, navnlig via fælles støtte. Disse foranstaltninger skal bestå af:
a)
etablering af forbindelser mellem forskningsinstitutioner i topklasse og mindre udviklede regioner samt medlemsstater og regioner, der halter bagefter inden for forskning, udvikling og innovation (FUI), med henblik på at skabe eller opgradere eksisterende ekspertisecentre i mindre udviklede regioner samt FUI-regioner og -medlemsstater, der halter bagefter
b)
etablering af forbindelser i mindre udviklede regioner samt i FUI-medlemsstater og -regioner, der halter bagefter, mellem innovative klynger med anerkendt ekspertise
c)
etablering af "formandskaber" for det europæiske forskningsrum for at tiltrække særligt dygtige akademikere, især i mindre udviklede regioner samt i FUI-medlemsstater og -regioner, der halter bagefter
d)
fremme af adgang til internationale netværk for forskere og innovatorer, som ikke er tilstrækkeligt involveret i det europæiske forskningsrum (ERA) eller er fra mindre udviklede regioner eller FUI-regioner og medlemsstater, der halter bagefter
e)
relevante bidrag til de europæiske innovationspartnerskaber
f)
forberedelse af nationale institutioner og/eller ekspertiseklynger på deltagelse i videns- og innovationssamfund (KIC) under Det Europæiske Institut for Teknologi og Innovation og
g)
værtskab for mobilitetsprogrammer for internationale forskere af høj kvalitet med medfinansiering fra Marie Sklodowska-Curie-aktioner.
Medlemsstaterne skal bestræbe sig på, hvis det er relevant og i overensstemmelse med artikel 70, at anvende en vis fleksibilitet for at støtte operationer uden for programområdet med et investeringsniveau, der er tilstrækkeligt til at opnå en kritisk masse med henblik på at gennemføre foranstaltningerne i første afsnit så effektivt som muligt.
4.4.   Støtte til demonstrationsprojekter under reserven for nytilkomne (NER) 300 
(
2
)
Medlemsstaterne skal sikre, at finansiering fra ESI-fondene koordineres med støtte fra NER 300-programmet, der anvender indtægter fra bortauktionering af 300 mio. kvoter i reserve under reserven for nytilkomne under EU's emissionshandelsordning.
4.5.   Program for miljø- og klimaindsatsen (LIFE) 
(
3
)
 og miljølovgivning
1.
Medlemsstaterne og Kommissionen skal gennem et stærkere tematisk fokus i programmerne og anvendelse af princippet om bæredygtig udvikling i overensstemmelse med artikel 8 tilstræbe at udnytte synergier med EU-politiske instrumenter (både finansieringsinstrumenter og ikke-finansieringsinstrumenter), der tjener til afbødning af og tilpasning til klimaforandringer samt bidrager til miljøbeskyttelse og ressourceeffektivitet.
2.
Medlemsstaterne skal fremme og, når det er relevant og i overensstemmelse med artikel 4, sikre komplementaritet og koordinering med LIFE og navnlig med integrerede projekter vedrørende natur, biodiversitet, vand, affald, luft, afbødning af og tilpasning til klimaforandringer. Denne koordinering skal f.eks. opnås gennem foranstaltninger til fremme af finansieringen af aktiviteter gennem ESI-fondene, som supplerer integrerede projekter under LIFE, samt ved at fremme brugen af løsninger, metoder og tilgange, som er valideret under LIFE, herunder investeringer i grøn infrastruktur, energieffektivitet, økoinnovation, økosystembaserede løsninger og indførelse af relaterede innovative teknologier.
3.
De relevante sektorspecifikke planer, programmer eller strategier (herunder den prioriterede handlingsramme, vandområdeplanen, affaldshåndteringsplanen og planen for afbødning af og tilpasning til klimaforandringer) kan tjene som koordineringsramme, såfremt der er forudset støtte til de pågældende områder.
4.6.   Erasmus+ 
(
4
)
1.
Medlemsstaterne skal tilstræbe at anvende ESI-fondene til en generel anvendelse af redskaber og metoder, der er udviklet og afprøvet med succes under Erasmus+ for at maksimere den sociale og økonomiske virkning af investeringer i mennesker og bl.a. yde fremdrift til ungdomsinitiativer og borgeraktiviteter.
2.
Medlemsstaterne skal i overensstemmelse med artikel 4 fremme og sikre en effektiv koordinering mellem ESI-fondene og Erasmus+ på nationalt plan gennem en klar skelnen mellem investeringstyperne og de målgrupper, der støttes. Medlemsstaterne skal tilstræbe komplementaritet med hensyn til støtte til mobilitetsaktioner.
3.
Koordineringen skal realiseres ved at etablere passende samarbejdsmekanismer mellem forvaltningsmyndigheder og de nationale kontorer, der er oprettet under Erasmus+-programmet, som kan fremme en gennemsigtig og let tilgængelig kommunikation til borgerne på EU-plan og på nationalt og regionalt plan.
4.7.   EU-programmet for beskæftigelse og social innovation (EaSI) 
(
5
)
1.
Medlemsstaterne skal i overensstemmelse med artikel 4, stk. 6 fremme og sikre en effektiv koordinering mellem EU-programmet for beskæftigelse og social innovation (EaSI) og den støtte, ESI-fondene yder under de tematiske mål vedrørende beskæftigelse og social inklusion. Denne effektive koordinering indebærer koordinering af støtte, der tildeles under EURES-aksen af EaSI, med foranstaltninger til at fremme arbejdskraftens mobilitet på tværs af landegrænser, der støttes af ESF, for at fremme arbejdstagernes geografiske mobilitet og øge beskæftigelsesmulighederne samt koordinering mellem ESI-fondenes støtte til selvstændig erhvervsvirksomhed, iværksætteri, virksomhedsetablering og sociale virksomheder og EaSI's støtte under aksen mikrofinansiering og socialt iværksætteri.
2.
Medlemsstaterne skal tilstræbe at opskalere de mest vellykkede foranstaltninger under EaSI's Progress-akse, især vedrørende social innovation og socialpolitiske eksperimenter, med støtte fra ESF.
4.8.   Connecting Europe-faciliteten (CEF) 
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6
)
1.
For at maksimere den europæiske merværdi inden for områderne transport, telekommunikation og energi skal medlemsstaterne og Kommissionen sikre, at EFRU's og Samhørighedsfondens interventioner planlægges i tæt samarbejde med den støtte, der ydes fra CEF, for at sikre komplementaritet, undgå, at indsatsen overlapper og sikre, at der skabes forudsætninger for optimal forbindelse mellem forskellige typer af infrastruktur på lokalt, regionalt og nationalt plan samt i hele Unionen. De forskellige finansieringsinstrumenter skal sikres maksimal løftestangsvirkning for så vidt angår projekter med en EU-dimension og rettet mod det indre marked, der leverer den største europæiske merværdi, og styrker den sociale, økonomiske og territoriale samhørighed, og navnlig projekter, der gennemfører prioriterede transport- og energinet og digitale infrastrukturnet, jf. de respektive TEN-politikrammer med henblik på at etablere ny infrastruktur eller væsentligt modernisere eksisterende infrastruktur.
2.
På transportområdet skal investeringsplanlægningen baseres på et faktisk og projekteret transportbehov, og de skal identificere manglende forbindelser og flaskehalsproblemer, samtidig med at der på en sammenhængende måde tages højde for udviklingen af grænseoverskridende forbindelser i Unionen og udvikling af tværregionale forbindelser i en medlemsstat. Investeringer i regionale forbindelser til det samlede transeuropæiske transportnetværk (TEN-T) og til hoved-TEN-T-nettet skal sikre, at byområder og landdistrikter drager fordel af de muligheder, der skabes af store netværk.
3.
Prioritering af investeringer, som har effekt ud over en medlemsstats grænser, navnlig dem, der er del af TEN-T-hovednetkorridorerne, skal koordineres med TEN-T-planlægning og gennemførelsesplaner for hovednetkorridorerne, således at investeringer fra EFRU og Samhørighedsfonden i transportinfrastruktur er i fuld overensstemmelse med TEN-T-retningslinjerne.
4.
Medlemsstaterne skal fokusere på bæredygtige transportformer og bæredygtig mobilitet i byerne og investere på de områder, som har den største europæiske merværdi, samt tage hensyn til behovet for at forbedre transporttjenesternes kvalitet, tilgængelighed og pålidelighed med henblik på at fremme offentlig transport. Når investeringerne er fastlagt, skal de prioriteres i henhold til deres bidrag til mobilitet, bæredygtighed, nedbringelse af drivhusgasemissioner og til et fælles europæisk transportområde i overensstemmelse med visionen i hvidbogen med titlen "En køreplan for et fælles europæisk transportområde – mod et konkurrencedygtigt og ressourceeffektivt transportsystem", der fremhæver, at der er behov for en betydelig nedbringelse af drivhusgasser i transportsektoren. Projekternes bidrag til bæredygtige europæiske godstransportnetværk ved udvikling af indre vandveje bør styrkes på grundlag af en forudgående vurdering af deres miljømæssige indvirkning.
5.
ESI-fondene skal levere de lokale og regionale infrastrukturer og deres forbindelser til de prioriterede EU-net inden for energi og telekommunikation.
6.
Medlemsstaterne og Kommissionen skal etablere passende mekanismer for koordinering og teknisk bistand for at sikre komplementaritet og effektiv planlægning af ikt-foranstaltninger med henblik på fuld udnyttelse af de forskellige EU-instrumenter (ESI-fondene, CEF, de transeuropæiske netværk, Horisont 2020) til finansiering af bredbåndsnet og digitaltjenesteinfrastrukturer. Ved valget af det mest passende finansieringsinstrument skal der tages hensyn til operationens indtægtsskabende potentiale og dens risikoniveau med henblik på at udnytte de offentlige midler så effektivt som muligt. Medlemsstaterne kan, uden at dette berører forvaltningsmyndighedens endelige afgørelse om udvælgelse, i forbindelse med deres vurdering af ansøgninger om støtte fra ESI-fondene tage hensyn til evalueringer af operationer relateret til dem, hvis der er ansøgt om CEF-midler, men operationerne ikke er blevet udvalgt.
4.9.   Førtiltrædelsesinstrument, Det Europæiske Naboskabsinstrument og Den Europæiske Udviklingsfond
1.
Medlemsstaterne og Kommissionen skal i overensstemmelse med deres respektive opgaver tilstræbe en tættere koordinering mellem de eksterne instrumenter og ESI-fondene for at forbedre effektiviteten i forhold til at nå en række EU-politiske mål. Navnlig er det vigtigt med koordinering og komplementaritet med hensyn til Den Europæiske Udviklingsfond, førtiltrædelsesinstrumentet og Det Europæiske Naboskabsinstrument.
2.
For at underbygge en dybere territorial integration skal medlemsstaterne søge at drage fordel af synergieffekter mellem territoriale samarbejdsaktiviteter under samhørighedspolitikken og Det Europæiske Naboskabsinstrument, navnlig med hensyn til grænseoverskridende samarbejdsaktiviteter under hensyntagen til det potentiale, som EGTS'erne frembyder.
5.   HORISONTALE PRINCIPPER SOM OMHANDLET I ARTIKEL 5, 7 OG 8 OG TVÆRGÅENDE POLITISKE MÅL
5.1.   Partnerskab og flerniveaustyring
1.
I overensstemmelse med artikel 5 skal princippet om partnerskab og flerniveaustyring følges af medlemsstaterne for lettere at kunne opnå social, økonomisk og territorial samhørighed samt gennemføre Unionens prioriteter om intelligent, bæredygtig og inklusiv vækst. For at respektere disse principper er en koordineret indsats påkrævet, navnlig mellem de forskellige forvaltningsniveauer, der gennemføres i overensstemmelse med nærhedsprincippet og proportionalitetsprincippet, herunder ved hjælp af et operationelt og institutionaliseret samarbejde, navnlig med hensyn til udarbejdelse og gennemførelse af partnerskabsaftaler og programmer.
2.
Medlemsstaterne skal undersøge behovet for at styrke parternes institutionelle kapacitet for at udnytte deres potentiale med hensyn til at bidrage til et effektivt partnerskab.
5.2.   Bæredygtig udvikling
1.
Medlemsstaterne og forvaltningsmyndighederne skal i hele gennemførelsesfasen sikre, at bæredygtig udvikling integreres fuldt ud i ESI-fondene, respekt for princippet om bæredygtig udvikling, jf. artikel 3, stk. 3, i TEU samt overholdelse af kravet om at integrere miljøbeskyttelseskravene, jf. artikel 11 i TEUF, og princippet om, at forureneren betaler, jf. artikel 191, stk. 2, i TEUF.
Forvaltningsmyndighederne skal hele vejen igennem programperioden træffe foranstaltninger for at undgå eller reducere interventionernes miljøskadelige indvirkninger og sikre resultater, der giver sociale, miljømæssige og klimamæssige nettofordele. Eksempelvis kan følgende foranstaltninger træffes:
a)
målretning af investeringer mod de mest ressourceeffektive og bæredygtige muligheder
b)
undgåelse af investeringer, der kan have betydelige negative miljø- eller klimavirkninger, og støtte foranstaltninger, der kan afbøde eventuelle resterende virkninger
c)
langtidsperspektiv, når man sammenligner livscyklusbaserede omkostninger ved alternative investeringsmuligheder
d)
øget anvendelse af grønne offentlige indkøb.
2.
Medlemsstaterne skal tage hensyn til potentialet for afbødning af og tilpasning til klimaforandringer i investeringer, der foretages med støtte fra ESI-fondene i overensstemmelse med artikel 8 og sikre, at de er modstandsdygtige over for følgevirkningerne af klimaforandringer og naturkatastrofer, f.eks. øgede risici for oversvømmelse, tørke, hedebølger, skovbrande og ekstreme vejrbegivenheder.
3.
Investeringerne skal være i overensstemmelse med vandforvaltningshierarkiet i henhold til Europa-Parlamentets og Rådets direktiv 2000/60/EF 
(
7
)
 med fokus på mulighederne for at styre efterspørgslen. Alternative forsyningsmuligheder skal kun overvejes, når potentialet for vandbesparelser og effektivitet er udtømt. Offentlige tiltag på affaldsforvaltningsområdet skal supplere den private sektors indsats, navnlig i forbindelse med producentansvar. Investeringerne skal tilskynde til innovative tilgange, der fremmer et højt genbrugsniveau. Investeringerne skal være i overensstemmelse med affaldshierarkiet oprettet ved Europa-Parlamentets og Rådets direktiv 2008/98/EF 
(
8
)
. Udgifter relateret til biodiversitet og beskyttelse af naturressourcerne skal være i overensstemmelse med Rådets direktiv 92/43/EØF 
(
9
)
.
5.3.   Fremme af ligestilling mellem mænd og kvinder og ikke-forskelsbehandling
1.
I overensstemmelse med artikel 7 skal medlemsstaterne og Kommissionen forfølge målsætningen om ligestilling mellem mænd og kvinder, og de skal træffe passende foranstaltninger til at forebygge enhver form for forskelsbehandling i forbindelse med forberedelsen, gennemførelsen, overvågningen og evalueringen af operationer under de programmer, der er medfinansieret af ESI-fondene. Som led i opfyldelsen af målsætningerne i artikel 7 skal medlemsstaterne beskrive de foranstaltninger, der skal træffes, især vedrørende udvælgelse af operationer, fastlæggelse af målsætninger for interventionerne og ordninger for overvågning og rapportering. Medlemsstaterne skal desuden foretage kønsspecifikke analyser. Især skal specifikke målrettede foranstaltninger understøttes af ESF.
2.
Medlemsstaterne skal i overensstemmelse med artikel 5 og 7 sikre, at de relevante organer med ansvar for at fremme ligestilling mellem kønnene og ikke-forskelsbehandling deltager i partnerskabet, og at der findes egnede strukturer i overensstemmelse med national praksis for rådgivning om ligestilling mellem kønnene, ikke-forskelsbehandling og tilgængelighed med henblik på at yde den fornødne ekspertbistand i forbindelse med forberedelsen, overvågningen og evalueringen af ESI-fondene.
3.
Forvaltningsmyndighederne skal foretage evalueringer eller selvevalueringer koordineret med overvågningsudvalgene, hvor der fokuseres på anvendelse af princippet om integration af kønsaspektet.
4.
Medlemsstaterne skal på passende vis sørge for, at de dårligt stillede gruppers behov imødekommes for at gøre det muligt for dem at blive bedre integreret på arbejdsmarkedet og derved lette deres fulde deltagelse i samfundet.
5.4.   Tilgængelighed
1.
Medlemsstaterne og Kommissionen skal tage de fornødne skridt til at forhindre enhver forskelsbehandling på grund af handicap i overensstemmelse med artikel 7. Forvaltningsmyndighederne skal hele vejen igennem programperioden sikre, at alle produkter, varer, tjenesteydelser og infrastrukturer, der er åbne for eller udbydes til offentligheden og er medfinansieret af ESI-fondene, skal være tilgængelige for alle borgere, også borgere med handicap i overensstemmelse med gældende ret og dermed bidrage til et miljø uden hindringer for handicappede og ældre. Navnlig skal der sikres tilgængelighed af bygninger, transport og ikt med henblik på at fremme inklusion af dårligt stillede samfundsgrupper, herunder handicappede personer. De foranstaltninger, der kan træffes, kan omfatte målretning af investeringer mod tilgængelighed i eksisterende bygninger og etablerede tjenester.
5.5.   Håndtering af demografiske forandringer
1.
På alle niveauer skal de udfordringer, der følger af demografiske forandringer, herunder især de, der følger af faldet i den erhvervsaktive befolkning, den stigende andel af pensionister i befolkningen som helhed og det faldende befolkningstal, tages i betragtning. Medlemsstaterne skal gøre brug af ESI-fondene i overensstemmelse med relevante nationale eller regionale strategier, når sådanne strategier forefindes, for at håndtere de demografiske problemer og skabe vækst set i lyset af befolkningens aldring.
2.
Medlemsstaterne skal anvende ESI-fondene i overensstemmelse med relevante nationale eller regionale strategier til at træffe foranstaltninger med henblik på at inkludere alle aldersgrupper, herunder gennem forbedret adgang til uddannelse og sociale støttestrukturer, med henblik på at styrke beskæftigelsesmulighederne for de ældre og de unge med fokus på regioner med høj ungdomsarbejdsløshed i forhold til EU-gennemsnittet. Investeringer i sundhedsinfrastrukturer skal have til formål at sikre et langt og sundt arbejdsliv for alle EU-borgere.
3.
For at håndtere udfordringerne i de regioner, der er mest påvirket af demografiske forandringer, skal medlemsstaterne navnlig fastlægge foranstaltninger med henblik på følgende:
a)
støtte til demografisk fornyelse gennem bedre vilkår for familier og en bedre balance mellem arbejds- og familieliv
b)
øget beskæftigelse, forbedret produktivitet og forbedrede økonomiske resultater gennem investering i uddannelse, ikt og forskning og innovation
c)
fokus på tilstrækkelighed og kvalitet vedrørende uddannelse og sociale støtteordninger samt, hvor det er relevant, på effektiviteten af de sociale beskyttelsessystemer
d)
fremme af omkostningseffektiv levering af sundhedsydelser og langtidspleje, herunder investering i infrastruktur.
5.6.   Tilpasning til og modvirkning af klimaforandringer
I overensstemmelse artikel 8 skal afbødning af og tilpasning til klimaforandringer og risikoforebyggelse integreres i forberedelsen og gennemførelsen af partnerskabsaftaler og -programmer.
6.   ORDNINGER FOR AT HÅNDTERE CENTRALE TERRITORIALE UDFORDRINGER
6.1.
Medlemsstaterne skal tage hensyn til geografiske eller demografiske forhold og tage skridt til at håndtere de enkelte regioners specifikke territoriale udfordringer med henblik på at frigøre deres særlige udviklingspotentiale og derved også hjælpe dem til at opnå intelligent, bæredygtig og inklusiv vækst på den mest effektive måde.
6.2.
Valg og kombination af tematiske mål samt udvælgelse af tilsvarende investerings- og EU-prioriteter og de specifikke mål, som er opstillet, skal afspejle behovene og potentialet for intelligent, bæredygtig og inklusiv vækst i hver medlemsstat og region.
6.3.
Ved forberedelsen af partnerskabsaftaler og -programmer skal medlemsstaterne derfor tage hensyn til, at de store samfundsmæssige udfordringer, Unionen står over for i dag – globalisering, demografisk forandring, miljøforringelse, migration, klimaforandringer, energiforbrug, krisens økonomiske og sociale konsekvenser – kan påvirke forskellige regioner forskelligt.
6.4.
For at opnå en integreret territorial tilgang til tackling af territoriale udfordringer skal medlemsstaterne sikre, at programmerne under ESI-fondene afspejler de europæiske regioners mangfoldighed for så vidt angår beskæftigelse og arbejdsmarkeders karakteristika, indbyrdes afhængighed mellem forskellige sektorer, samfundsmønstre, befolkningens aldring, demografiske skift, kulturarven og landskabet, sårbarheder og virkninger af klimaforandringer, arealanvendelse og ressourcebegrænsninger, potentiale for en mere bæredygtig anvendelse af naturressourcerne, herunder vedvarende energikilder, institutionelle og ledelsesmæssige ordninger, konnektivitet og tilgængelighed og forbindelser mellem land- og byområder. I overensstemmelse med artikel 15, stk. 1, litra a), skal medlemsstaterne og regionerne derfor træffe følgende foranstaltninger med henblik på forberedelse af deres partnerskabsaftaler og programmer:
a)
En analyse af medlemsstatens eller regionens karakteristika, udviklingspotentiale og -kapacitet, navnlig hvad angår de centrale udfordringer, der peges på i EU-strategien for intelligent, bæredygtig og inklusiv vækst, de nationale reformprogrammer, når det er relevant, de relevante landespecifikke henstillinger vedtaget i overensstemmelse med artikel 121, stk. 2, i TEUF og relevante rådshenstillinger vedtaget i overensstemmelse med artikel 148, stk. 4, i TEUF.
b)
En vurdering af de store udfordringer, regionen eller medlemsstaten skal håndtere, identifikation af flaskehalsproblemer og manglende forbindelser, innovationskløfter, herunder mangel på planlægnings- og gennemførelseskapacitet, der hæmmer vækst- og beskæftigelsespotentialet på lang sigt. Det skal danne grundlag for en kortlægning af mulige områder og aktiviteter for politisk prioritering, indsats og koncentration.
c)
En vurdering af udfordringer med hensyn til koordinering på tværs af sektorer, jurisdiktioner eller grænser, især i forbindelse med makroregionale strategier og havområdestrategier.
d)
Identifikation af, hvilke foranstaltninger der skal træffes for at opnå bedre koordinering på tværs af forskellige territoriale niveauer, under hensyntagen til det respektive territoriale områdes størrelse og konteksten for udformning af politik samt medlemsstaternes institutionelle og retlige rammer, og finansieringskilder med henblik på en integreret tilgang, der kobler EU-strategien for intelligent, bæredygtig og inklusiv vækst sammen med regionale og lokale aktører.
6.5.
For at tage hensyn til målsætningen om territorial samhørighed skal medlemsstaterne og regionerne navnlig sikre, at den overordnede tilgang til fremme af intelligent, bæredygtig og inklusiv vækst i de berørte områder:
a)
afspejler den rolle, som byer, byområder og landdistrikter, fiskeri- og kystområder samt områder med særlige geografiske eller demografiske ulemper spiller
b)
tager højde for de særlige udfordringer i regionerne i den yderste periferi, de nordligste meget tyndt befolkede områder samt i ø-områderne, de grænseoverskridende områder og bjergområderne
c)
tager fat på forbindelserne mellem by og land, for så vidt angår adgangen til økonomisk overkommelige infrastrukturer og tjenesteydelser af høj kvalitet, og problemer i områder med en høj koncentration af socialt marginaliserede befolkningsgrupper.
7.   SAMARBEJDSAKTIVITETER
7.1.   Koordinering og komplementaritet
1.
Medlemsstaterne skal tilstræbe komplementaritet mellem samarbejdsaktiviteter og andre aktioner, der støttes af ESI-fondene.
2.
Medlemsstaterne skal sikre, at samarbejdsaktiviteter giver et effektivt bidrag til målsætningerne i EU-strategien for intelligent, bæredygtig og inklusiv vækst, og at der tilrettelægges samarbejde, der underbygger bredere politiske mål. I dette øjemed skal medlemsstaterne og Kommissionen i overensstemmelse med deres respektive ansvarsområder sikre komplementaritet og koordinering i forhold til andre EU-finansierede programmer eller instrumenter.
3.
For at gøre samhørighedspolitikken mere effektiv skal medlemsstaterne tilstræbe koordinering og komplementaritet mellem programmerne under målet om det europæiske territoriale samarbejde og målet om investeringer i vækst og beskæftigelse, navnlig for at sikre sammenhængende planlægning og lette gennemførelsen af investeringer i stor skala.
4.
Medlemsstaterne skal, når det er relevant, sikre, at målsætningerne for de makroregionale strategier og havområdestrategierne udgør en del af den overordnede strategiske planlægning i partnerskabsaftalerne i overensstemmelse med denne forordnings artikel 15, stk. 2, og programmerne i de relevante regioner og medlemsstater i overensstemmelse med de relevante bestemmelser i de fondsspecifikke regler. Medlemsstaterne skal endvidere, når der er fastlagt makroregionale strategier og havområdestrategier, tilstræbe at sikre, at ESI-fondene støtter gennemførelsen heraf i overensstemmelse med denne forordnings artikel 15, stk. 2, og de relevante bestemmelser i de fondsspecifikke regler samt med de af medlemsstaterne identificerede behov i programområdet. For at sikre en omkostningseffektiv gennemførelse skal der sikres koordinering med andre EU-finansierede instrumenter og andre relevante instrumenter.
5.
Medlemsstaterne skal, når det er relevant, udnytte muligheden for at gennemføre interregionale og tværnationale aktioner med støttemodtagere beliggende i mindst én anden medlemsstat inden for de operationelle programmer under målet om investering i vækst og beskæftigelse, herunder gennemførelse af relevante forsknings- og innovationsforanstaltninger, der følger af deres strategier for intelligent specialisering.
6.
Medlemsstaterne og regionerne skal tilstræbe at gøre bedst mulig brug af de territoriale samarbejdsprogrammer i forhold til at fjerne hindringer for samarbejde ved de administrative grænser og samtidig bidrage til EU-strategien for intelligent, bæredygtig og inklusiv vækst og styrke den økonomiske, sociale og territoriale samhørighed. I denne forbindelse vil der blive lagt særlig vægt på regioner omfattet af artikel 349 i TEUF.
7.2.   Grænseoverskridende, tværnationalt og interregionalt samarbejde under EFRU
1.
Medlemsstaterne og regionerne skal tilstræbe at samarbejde om at opnå kritisk masse, bl.a. inden for området ikt og forskning og innovation, og ligeledes fremme udviklingen af fælles tilgange til intelligent specialisering og partnerskaber mellem uddannelsesinstitutioner. Interregionalt samarbejde skal, hvor dette er relevant, omfatte fremme af samarbejde mellem innovative forskningsintensive klynger samt udvekslinger mellem forskningsinstitutioner under hensyntagen til erfaringerne i de "videnbaserede regioner" og "forskningspotentialet i konvergensregioner og fjernområder" under det syvende forskningsrammeprogram.
2.
Medlemsstaterne og regionerne skal i de berørte områder tilstræbe at trække på det grænseoverskridende og tværnationale samarbejde med henblik på at:
a)
sikre, at områder, som har væsentlige geografiske fællestræk (øer, søer, floder, havområder eller bjergkæder), støtter den fælles forvaltning og fremme af deres naturressourcer
b)
udnytte de stordriftsfordele, der kan opnås, navnlig med hensyn til investering relateret til delt anvendelse af fælles offentlige tjenesteydelser
c)
fremme sammenhængende planlægning og udvikling af grænseoverskridende netinfrastruktur, navnlig manglende forbindelser på tværs af grænserne, og miljøvenlige og interoperable transportformer i større geografiske områder
d)
opnå kritisk masse, navnlig på området forskning og innovation og ikt, uddannelse og i forbindelse med foranstaltninger til forbedring af SMV'ernes konkurrenceevne
e)
styrke grænseoverskridende arbejdsmarkedstjenester med henblik på at fremme arbejdstagernes mobilitet på tværs af grænserne
f)
forbedre den grænseoverskridende forvaltning.
3.
Medlemsstaterne og regionerne skal tilstræbe at gøre brug af interregionalt samarbejde med henblik på at styrke samhørighedspolitikkens effektivitet ved at tilskynde til udveksling af erfaringer mellem regioner og byer for at fremme tilrettelæggelse og gennemførelse af programmer under målet om investeringer i vækst og beskæftigelse og målet om europæisk territorialt samarbejde.
7.3.   De generelle programmers bidrag til de makroregionale strategier og havområdestrategier
1.
Medlemsstaterne skal i overensstemmelse med artikel 15, stk. 2, litra a), nr. ii), i nærværende forordning og de relevante bestemmelser i de fondsspecifikke regler tilstræbe at sikre effektiv mobilisering af EU-finansiering af makroregionale strategier og havområdestrategier i overensstemmelse med de af medlemsstaterne identificerede behov i programområderne. Sikring af effektiv mobilisering kan ske ved sammen med andre foranstaltninger at prioritere de af makro-regionale og havområdestrategier afledte operationer, ved at tilrettelægge særlige indkaldelser af forslag for dem eller ved at prioritere disse operationer i udvælgelsesprocessen gennem identifikation af operationer, der kan opnå fælles finansiering fra forskellige programmer.
2.
Medlemsstaterne skal overveje at gøre brug af relevante tværnationale programmer som ramme til støtte for den vifte af politikker og midler, der er nødvendig for at gennemføre makroregionale strategier og havområdestrategier.
3.
Medlemsstaterne skal, hvor dette er relevant, fremme anvendelsen af ESI-fondene i forbindelse med de makroregionale strategier med henblik på oprettelse af europæiske transportkorridorer, herunder støtte til moderniseringen af toldvæsenet, forebyggelse, beredskab og indsats i forbindelse med naturkatastrofer, vandforvaltning på havområdeniveau, grøn infrastruktur, integreret maritimt samarbejde på tværs af grænser og sektorer, forsknings- og innovations- samt ikt-netværk, forvaltning af fælles marine ressourcer i havområdet og beskyttelse af den marine biodiversitet.
7.4.   Tværnationalt samarbejde i ESF
1.
Medlemsstaterne skal tilstræbe at tage de i de relevante rådshenstillinger udpegede politikområder op til behandling med henblik på at maksimere den gensidige læring.
2.
Medlemsstaterne skal, når dette er relevant, udvælge emner for tværnationale aktiviteter og iværksætte passende gennemførelsesmekanismer i overensstemmelse med deres specifikke behov.
(
1
)
  Europa-Parlamentets og Rådets forordning (EU) nr. 1287/2013 af 11. december 2013 om et program for virksomheders konkurrenceevne og små og mellemstore virksomheder (Cosme) (2014-2020) og om ophævelse af afgørelse nr. 1639/2006/EF (Se side 33 i denne EUT).
(
2
)
  Kommissionens afgørelse 2010/670/EU af 3. november 2010 om kriterier for og foranstaltninger til finansiering af kommercielle demonstrationsprojekter vedrørende miljømæssigt forsvarlig opsamling og geologisk lagring af CO
2
 og demonstrationsprojekter vedrørende innovative teknologier for vedvarende energi under ordningen for handel med kvoter for drivhusgasemissioner i Unionen oprettet ved Europa-Parlamentets og Rådets direktiv 2003/87/EF (
EUT L 290 af 6.11.2010, s. 39
).
(
3
)
  Europa-Parlamentets og Rådets forordning (EU) nr. 1293/2013 af 11. december 2013 om oprettelse af et program for miljø- og klimaindsatsen (LIFE) og om ophævelse af forordning (EF) nr. 614/2007 (Se side 185 i denne EUT).
(
4
)
  Europa-Parlamentets og Rådets forordning (EU) nr. 1288/2013 af 11. december 2013 om oprettelse af "Erasmus+": EU-programmet for uddannelse, ungdom og idræt og om ophævelse af afgørelse nr. 1719/2006/EF, 1720/2006/EF og 1298/2008/EF (Se side 50 i denne EUT).
(
5
)
  Europa-Parlamentets og Rådets forordning (EU) nr. 1296/2013 af 11. december 2013 om et EU-program for beskæftigelse og social innovation ("EaSI") og ændring af Europa-Parlamentets og Rådets afgørelse nr. 283/2010/EU af 25. marts 2010 om oprettelse af den europæiske mikrofinansieringsfacilitet Progress til fordel for beskæftigelse og social integration (Se side 238 i denne EUT).
(
6
)
  Europa-Parlamentets og Rådets forordning (EU) nr. 1316/2013 af 11. december 2013 om oprettelse af Connecting Europe-faciliteten, om ændring af forordning (EU) nr. 913/2010 og om ophævelse af forordning (EF) nr. 680/2007 og (EF) nr. 67/2010 (
EFT L 348 af 20.12.2013, s. 129
).
(
7
)
  Europa-Parlamentets og Rådets direktiv 2000/60/EF af 23. oktober 2000 om fastlæggelse af en ramme for Fællesskabets vandpolitiske foranstaltninger (
EFT L 327af 22.12.2000, s. 1
).
(
8
)
  Europa-Parlamentets og Rådets direktiv 2008/98/EF af 19. november 2008 om affald og om ophævelse af visse direktiver (
EUT L 312 af 22.11.2008, s. 3
).
(
9
)
  Rådets direktiv 92/43/EØF af 21. maj 1992 om bevaring af naturtyper samt vilde dyr og planter (
EFT L 206 af 22.7.1992, s. 7
).
BILAG II
METODE TIL FASTLÆGGELSE AF RESULTATRAMMEN
1.
Resultatrammen består af delmål, som fastsættes for hver prioritet med undtagelse af prioriteterne for teknisk bistand og de programmer, der specielt vedrører finansielle instrumenter i overensstemmelse med artikel 39, for året 2018, og mål, der fastsættes for 2023. Delmål og mål præsenteres i overensstemmelse med skemaet i tabel 1.
Tabel 1:   Standardformat for resultatrammen
Prioritet
Indikator og evt. måleenhed
Delmål for 2018
Mål for 2023
2.
Delmål er mellemliggende mål, der er direkte knyttet til opfyldelsen af det specifikke mål for en prioritet, hvor det er relevant, som giver udtryk for de ønskede fremskridt mod de mål, der er fastsat for slutningen af perioden. De delmål, der fastsættes for 2018, skal omfatte finansielle indikatorer, indikatorer for output og evt. resultatindikatorer, der hænger nøje sammen med de politiske interventioner, der støttes. Ved anvendelse af artikel 22, stk. 6 og 7, tages der ikke hensyn til resultatindikatorer. Der kan også fastsættes delmål for centrale trin i gennemførelsen.
3.
Delmål og mål skal være:
a)
realistiske, opnåelige, relevante og fange væsentlig information om fremskridt for en prioritet
b)
konsistente med arten og karakteren af de specifikke mål for prioriteten
c)
gennemsigtige, med objektivt kontrollerbare mål og identificerede og, om muligt, offentligt tilgængelige kildedata
d)
kontrollerbare, uden at der pålægges en uforholdsmæssig stor administrativ byrde
e)
konsistente på tværs af programmer, hvor det er relevant.
4.
Målene for 2023 for en given prioritet fastsættes under hensyntagen til det beløb fra resultatreserven, der er knyttet til prioriteten.
5.
I behørigt begrundede tilfælde, såsom en væsentlig ændring i de økonomiske, miljømæssige og arbejdsmarkedsrelaterede forhold i en medlemsstat eller region, og i tillæg til justeringer som følge af ændringer i tildelingerne til en given prioritet kan medlemsstaten foreslå en revision af delmålene og målene i overensstemmelse med artikel 30.
BILAG III
BESTEMMELSER FOR FASTSÆTTELSE AF ANVENDELSESOMRÅDE OG NIVEAU FOR SUSPENSION AF FORPLIGTELSER ELLER BETALINGER, JF. ARTIKEL 23, STK. 11
1.   FASTSÆTTELSE AF NIVEAUET AF SUSPENSION AF FORPLIGTELSER
Det maksimale suspensionsniveau, der finder anvendelse på en medlemsstat, skal i første omgang fastsættes under hensyntagen til de lofter, der er fastsat i artikel 23, stk. 11, tredje afsnit, litra a) -c). Dette niveau sænkes i tilfælde af et eller flere af følgende forhold:
a)
hvis ledighedsraten i medlemsstaten for året forud for den udløsende begivenhed, jf. artikel 23, stk. 9, overstiger gennemsnitsraten for EU med mere end to procentpoint, sænkes det maksimale suspensionsniveau med 15 %
b)
hvis ledighedsraten i medlemsstaten for året forud for den udløsende begivenhed, jf. artikel 23, stk. 9, overstiger gennemsnitsraten for EU med mere end fem procentpoint, sænkes det maksimale suspensionsniveau med 25 %
c)
hvis ledighedsraten i medlemsstaten for året forud for den udløsende begivenhed, jf. artikel 23, stk. 9, overstiger gennemsnitsraten for EU med mere end otte procentpoint, sænkes det maksimale suspensionsniveau med 50 %
d)
hvis proportionen af personer i fare for fattigdom eller social udstødelse i medlemsstaten overstiger gennemsnitsraten for EU med mere end 10 procentpoint i året forud for den udløsende begivenhed, jf. artikel 23, stk. 9, sænkes det maksimale suspensionsniveau med 20 %
e)
hvis medlemsstaten oplever en indskrænkning af det reale BNP gennem to eller flere på hinanden følgende år forud for den udløsende begivenhed, jf. artikel 23, stk. 9, sænkes det maksimale suspensionsniveau med 20 %
f)
hvis suspensionen vedrører forpligtelser for årene 2018, 2019 eller 2020, foretages sænkningen af niveauet som følge af artikel 23, stk. 11, som følger:
i)
for året 2018 sænkes suspensionsniveauet med 15 %
ii)
for året 2019 sænkes suspensionsniveauet med 25 %
iii)
for året 2020 sænkes suspensionsniveauet med 50 %.
Sænkningen af suspensionsniveauet som følge af anvendelse af litra a)-f) må samlet set ikke overstige 50 %.
Hvis forholdene i litra b) eller c) indtræffer samtidig med forholdene i både litra d) og e), udsættes suspensionens ikrafttræden med et år.
2.   FASTSÆTTELSE AF SUSPENSIONENS ANVENDELSESOMRÅDE PÅ TVÆRS AF PROGRAMMER OG PRIORITERINGER
En suspension af forpligtelser gældende for en medlemsstat skal i første omgang berøre alle programmer og prioriteringer i forholdsmæssigt afpasset omfang.
Følgende programmer og prioriteter fritages dog fra suspensionens anvendelsesområde:
i)
programmer og prioriteter som allerede er omfattet af en suspensionsafgørelse truffet i overensstemmelse med artikel 23, stk. 6
ii)
programmer eller prioriteter, hvortil der skal tilføres øgede midler efter anmodning om omprogrammering fremsat af Kommissionen i overensstemmelse med artikel 23, stk. 1, i det år for den udløsende begivenhed, der er omhandlet i artikel 23, stk. 9
iii)
programmer eller prioriteter, hvortil der er tilført øgede midler inden for to år forud for den udløsende begivenhed, jf. artikel 23, stk. 9, som følge af en afgørelse truffet i overensstemmelse med artikel 23, stk. 5
iv)
programmer eller prioriteter, som er af afgørende betydning for at kunne håndtere ugunstige økonomiske eller sociale forhold. Sådanne programmer eller prioriteter omfatter programmer eller prioriteter, der støtter investeringer af særlig betydning for Unionen vedrørende ungdomsbeskæftigelsesinitiativet. Programmer eller prioriteter kan anses for værende af en sådan afgørende betydning, hvis de understøtter investeringer tilknyttet gennemførelsen af henstillingerne til den pågældende medlemsstat inden for rammerne af det europæiske semester og sigter mod strukturreformer eller angår prioriteter til støtte for fattigdomsreduktion eller finansielle investeringer til fremme af SMV'ernes konkurrenceevne.
3.   FASTSÆTTELSE AF DET ENDELIGE NIVEAU FOR SUSPENSION AF FORPLIGTELSER FOR PROGRAMMER, DER HENHØRER UNDER SUSPENSIONENS ANVENDELSESOMRÅDE
Udelukkelse af en prioritet inden for programmet foretages ved sænkning pro rata af programforpligtelsen til tildelingen til prioriteten.
Det suspensionsniveau, der finder anvendelse på programmets forpligtelser, er det, der er nødvendigt for at nå til det aggregerede suspensionsniveau, der er fastsat i punkt 1.
4.   FASTSÆTTELSE AF ANVENDELSESOMRÅDE OG NIVEAU FOR SUSPENSION AF BETALINGER
De programmer og prioriteter, der er omhandlet i punkt 2, nr. i) til iv), er ligeledes udelukket fra anvendelsesområdet for suspension af betalinger.
Det niveau af suspension, som finder anvendelse, må ikke overstige 50 % af betalingerne for programmerne og prioriteterne.
BILAG IV
GENNEMFØRELSE AF FINANSIELLE INSTRUMENTER: FINANSIERINGSAFTALER
1.
Når et finansielt instrument gennemføres i henhold til artikel 38, stk. 4, litra a) og b), skal finansieringsaftalen indeholde vilkårene og betingelserne for bidrag fra programmet til det finansielle instrument og mindst indeholde følgende elementer:
a)
investeringsstrategien eller -politikken, herunder gennemførelsesordningerne, de finansielle produkter, der skal tilbydes, de endelige modtagere, der er målgruppen, og den påtænkte kombination med tilskud (alt efter omstændighederne)
b)
en forretningsplan eller tilsvarende dokumenter for det finansielle instrument, der skal gennemføres, herunder den forventede gearingseffekt som omhandlet i artikel 37, stk. 2
c)
de målresultater, som det pågældende finansielle instrument forventes at nå som bidrag til den relevante prioritets specifikke mål og resultater
d)
bestemmelser om overvågning af gennemførelsen af investeringerne og deal flow, herunder det finansielle instruments aflæggelse af rapport til holdingfonden og/eller forvaltningsmyndigheden for at sikre overholdelsen af artikel 46
e)
revisionskrav såsom minimumskrav til den dokumentation, som skal opbevares af det finansielle instrument (og af holdingfonden, hvor det er relevant), og krav til, at der skal føres særskilte optegnelser for de forskellige støtteformer, jf. artikel 37, stk. 7 og 8 (hvor det er relevant), herunder bestemmelser og krav angående medlemsstaternes revisionsmyndigheders, Kommissionens revisorers og Revisionsrettens adgang til dokumenter for at sikre et klart revisionsspor i overensstemmelse med artikel 40
f)
krav og procedurer i forbindelse med forvaltningen af det trinvise bidrag fra programmet i overensstemmelse med artikel 41 og deal flow-prognoserne, herunder krav til forvaltningskonti/separate konti som omhandlet i artikel 38, stk. 6
g)
krav og procedurer i forbindelse med forvaltningen af renter og anden indtjening, jf. artikel 43, herunder acceptable likviditetsoperationer/investeringer, og de berørte parters ansvarsområder og forpligtelser
h)
bestemmelser om beregning og betaling af afholdte forvaltningsomkostninger eller det finansielle instruments forvaltningsgebyrer
i)
bestemmelser om genanvendelse af midler, der kan henføres til støtte fra ESI-fondene, indtil støtteberettigelsesperiodens ophør, jf. artikel 44
j)
bestemmelser om anvendelse af midler, der kan henføres til støtte fra ESI-fondene, efter støtteberettigelsesperiodens ophør, jf. artikel 45, og en exitpolitik for ESI-fondenes bidrag i relation til det finansielle instrument
k)
betingelser for mulig hel eller delvis tilbagetrækning af programbidrag fra programmer til finansielle instrumenter, herunder holdingfonden, hvor det er relevant
l)
bestemmelser for at sikre, at de organer, der gennemfører finansielle instrumenter, forvalter disse instrumenter uafhængigt og i overensstemmelse med de relevante faglige standarder og udelukkende handler i de parters interesser, som yder bidrag til det finansielle instrument
m)
bestemmelser om likvidation af det finansielle instrument.
Når finansielle instrumenter organiseres gennem en holdingfond, skal finansieringsaftalen mellem forvaltningsmyndigheden og det organ, der gennemfører holdingfonden, desuden også indeholde bestemmelser om vurdering og udvælgelse af organer, der gennemfører de finansielle instrumenter, herunder indkaldelser af interessetilkendegivelser eller offentlige indkøbsprocedurer.
2.
Strategidokumenter som omhandlet i artikel 38, stk. 8, for finansielle instrumenter, der gennemføres i henhold til artikel 38, stk. 4, litra c), skal mindst indeholde følgende elementer:
a)
det finansielle instruments investeringsstrategi eller -politik, almindelige vilkår og betingelser for påtænkte gældsprodukter, modtagermålgruppen og de aktioner, der skal støttes
b)
en forretningsplan eller tilsvarende dokumenter for det finansielle instrument, der skal gennemføres, herunder den forventede gearingseffekt som omhandlet i artikel 37, stk. 2
c)
anvendelsen og genanvendelsen af midler, der kan henføres til støtte fra ESI-fondene, jf. artikel 43, 44 og 45
d)
overvågning og rapportering om gennemførelsen af det finansielle instrument for at sikre overholdelse af artikel 46
BILAG V
FASTSÆTTELSE AF FASTE TAKSTER FOR NETTOINDTÆGTSSKABENDE PROJEKTER
Område
Faste takster
1
VEJ
30  %
2
JERNBANE
20  %
3
BYTRANSPORT
20  %
4
VAND
25  %
5
FAST AFFALD
20  %
BILAG VI
ÅRLIG FORDELING AF FORPLIGTELSESBEVILLINGER FOR 2014-2020
Tilpasset årlig profil (herunder supplerende tilskud til ungdomsbeskæftigelsesinitiativet)
2014
2015
2016
2017
2018
2019
2020
I alt
EUR, 2011-priser
44 677 333 745
45 403 321 660
46 044 910 729
46 544 721 007
47 037 288 589
47 513 211 563
47 924 907 446
325 145 694 739
BILAG VII
TILDELINGSMETODE
Tildelingsmetode for mindre udviklede regioner, der er støtteberettigede under målet om investeringer i vækst og beskæftigelse, der henvises til i artikel 90, stk. 2, første afsnit, litra a)
1.
Hver medlemsstats tildeling svarer til summen af tildelingerne til dens enkelte støtteberettigede NUTS 2-regioner beregnet i overensstemmelse med følgende:
a)
fastlæggelse af et absolut beløb (i EUR), som fås ved at multiplicere befolkningstallet i den pågældende region med differencen mellem regionens BNP pr. indbygger målt i KKP og BNP-gennemsnittet pr. indbygger (i KKP) i EU27
b)
anvendelse af en procentsats på ovennævnte absolutte beløb for at fastlægge finansieringsrammen for den pågældende region; denne procentsats gradueres således, at den afspejler den relative velstand målt i KKP i den medlemsstat, hvor den støtteberettigede region er beliggende, i forhold til gennemsnittet i EU27, dvs.
i)
for regioner i medlemsstater, hvis BNI pr. indbygger er mindre end 82 % af EU27-gennemsnittet: 3,15 %
ii)
for regioner i medlemsstater, hvis BNI pr. indbygger er mellem 82 % og 99 % af EU27-gennemsnittet: 2,70 %
iii)
for regioner i medlemsstater, hvis BNI pr. indbygger er over 99 % af EU27-gennemsnittet: 1,65 %
c)
til det beløb, der fremkommer i henhold til litra b), lægges i givet fald et beløb, der fremkommer ved tildeling af en præmie på 1 300 EUR pr. arbejdsløs pr. år, gældende for antallet af arbejdsløse i den pågældende region ud over det antal, der ville være arbejdsløse, hvis den gennemsnitlige arbejdsløshedsprocent for alle Unionens mindre udviklede regioner fandt anvendelse.
Tildelingsmetode for overgangsregioner, der er støtteberettigede under målet om investeringer i vækst og beskæftigelse, der henvises til i artikel 90, stk. 2, første afsnit, litra b)
2.
Hver medlemsstats tildeling svarer til summen af tildelingerne til dens enkelte støtteberettigede NUTS 2-regioner beregnet i overensstemmelse med følgende:
a)
fastlæggelse af den mindste og største teoretiske støtteintensitet for hver støtteberettiget overgangsregion. Det minimale støtteniveau bestemmes af den gennemsnitlige støtteintensitet pr. indbygger i hver medlemsstat inden anvendelse af det regionale sikkerhedsnet, der fordeles til de mere udviklede regioner i den pågældende medlemsstat. Hvis medlemsstaten ikke har mere udviklede regioner, vil det minimale støtteniveau svare til den oprindelige gennemsnitlige støtteintensitet pr. indbygger i alle mere udviklede regioner, dvs. 19,80 EUR pr. indbygger pr. år. Det højeste støtteniveau vedrører en teoretisk region med et BNP pr. indbygger på 75 % af gennemsnittet i EU-27 og beregnes efter den metode, der er fastlagt i punkt 1, litra a) og b). Af det beløb, der fremkommer ved denne metode, tages 40 % i betragtning
b)
beregning af de første regionale tildelinger under hensyntagen til det regionale BNP pr. indbygger (KKP) ved hjælp af en lineær interpolation af regionens relative BNP pr. indbygger i forhold til EU27
c)
til det beløb, der fremkommer i henhold til litra b), lægges i givet fald et beløb, der fremkommer ved tildeling af en præmie på 1 100 EUR pr. arbejdsløs pr. år, gældende for antallet af arbejdsløse i den pågældende region ud over det antal, der ville være arbejdsløse, hvis den gennemsnitlige arbejdsløshedsprocent for alle mindre udviklede regioner fandt anvendelse.
Tildelingsmetode for mere udviklede regioner, der er støtteberettigede under målet om investeringer i vækst og beskæftigelse, der henvises til i artikel 90, stk. 2, første afsnit, litra c).
3.
Den samlede indledende teoretiske finansieringsramme fås ved at multiplicere støtteintensiteten pr. indbygger pr. år på 19,80 EUR med den støtteberettigede befolkning.
4.
Hver enkelt berørt medlemsstats andel er summen af dens støtteberettigede NUTS 2-regioners andele, der bestemmes efter følgende kriterier, der vægtes som anført:
a)
samlet regional befolkning (vægtning 25 %)
b)
antallet af arbejdsløse i NUTS 2-regioner med en arbejdsløshedsprocent over gennemsnittet for alle mere udviklede regioner (vægtning 20 %)
c)
beskæftigelse, der skal lægges til for at nå målet for regional beskæftigelsesfrekvens (aldersgruppen mellem 20 og 64 år) i EU-strategien for intelligent, bæredygtig og inklusiv vækst på 75 % (vægtning 20 %)
d)
antal personer i alderen 30-34 år med videregående uddannelse, der skal lægges til for at nå målet i EU-strategien for intelligent, bæredygtig og inklusiv vækst på 40 % (vægtning 12,5 %)
e)
antal unge, der forlader uddannelsessystemet tidligt (i alderen 18-24), der skal fratrækkes for at nå målet i EU-strategien for intelligent, bæredygtig og inklusiv vækst på 10 % (vægtning 12,5 %)
f)
forskel mellem det konstaterede BNP i regionen (i KKP) og det teoretiske regionale BNP, hvis regionen havde samme BNP pr. indbygger som den mest velstående NUTS 2-region (vægtning 7,5 %)
g)
befolkning i NUTS 3-regioner med en befolkningstæthed på under 12,5 indbyggere pr. km
2
 (vægtning 2,5 %).
Tildelingsmetode for de medlemsstater, der er berettiget til midler fra Samhørighedsfonden, jf. artikel 90, stk. 3
5.
Den samlede teoretiske finansieringsramme fås ved at multiplicere den gennemsnitlige støtteintensitet pr. indbygger pr. år på 48 EUR med den støtteberettigede befolkning. Hver støtteberettiget medlemsstats a priori-tildeling af denne teoretiske finansieringsramme svarer til en procentsats baseret på dens befolkningstal, areal og nationale velstand og beregnes således:
a)
beregning af det aritmetiske gennemsnit af den pågældende medlemsstats befolkning og areal i forhold til alle støtteberettigede medlemsstaters samlede befolkning og areal. Overstiger forholdet mellem en medlemsstats befolkning og den samlede befolkning imidlertid forholdet mellem dens areal og det samlede areal med en faktor på 5 eller derover, hvilket afspejler en meget høj befolkningstæthed, anvendes kun befolkningen i forhold til den samlede befolkning i denne beregning
b)
justering af de således fremkomne procentsatser med en koefficient, der udgør en tredjedel af den procentsats, hvormed den pågældende medlemsstats BNI pr. indbygger (i KKP) for perioden 2008-2010 er større eller mindre end det gennemsnitlige BNI pr. indbygger i alle støtteberettigede medlemsstater (gennemsnittet udtrykkes som 100 %).
6.
For at tage hensyn til de væsentlige behov i de medlemsstater, der tiltrådte Unionen den 1. maj 2004 eller senere, for så vidt angår transport og miljø, fastsættes deres andel af Samhørighedsfonden til mindst en tredjedel af den samlede endelige tildeling efter reduktion, som defineret i punkt 10-13, der er modtaget i gennemsnit i perioden.
7.
Tildelingen fra Samhørighedsfonden til medlemsstaterne, defineret i artikel 90, stk. 3, andet afsnit, skal være degressiv over syv år. Denne overgangsstøtte vil være på 48 EUR pr. indbygger i 2014 og finder anvendelse på den samlede befolkning i medlemsstaten. Beløbene i de følgende år vil blive udtrykt som en procentdel af det fastsatte beløb for 2014, idet procentsatserne er på 71 % i 2015, 42 % i 2016, 21 % i 2017, 17 % i 2018, 13 % i 2019 og 8 % i 2020.
Tildelingsmetode for målet om europæisk territorialt samarbejde, jf. artikel 4 i ETS-forordningen
8.
Fordelingen af midler pr. medlemsstat til dækning af grænseoverskridende og tværnationalt samarbejde, herunder bidraget fra EFRU til det europæiske naboskabsinstrument og førtiltrædelsesinstrumentet, bestemmes som den vægtede sum af andelen af befolkningen i grænseregionerne og andelen af den samlede befolkning i hver enkelt medlemsstat. Vægten er bestemt af de respektive andele for de grænseoverskridende og tværnationale aspekter. Andelene for de grænseoverskridende og transnationale komponenter er 77,9 % og 22,1 %.
Tildelingsmetode for den supplerende støtte til regioner, der er omhandlet i artikel 90, stk. 1, litra e)
9.
En supplerende særlig tildeling svarende til en støtteintensitet på 30 EUR pr. indbygger pr. år vil blive afsat til NUTS 2-regionerne i den yderste periferi og de nordlige tyndtbefolkede regioner. Denne tildeling vil blive fordelt pr. region og medlemsstat i forhold til den samlede befolkning i disse regioner.
Maksimal overførsel fra fonde, der støtter samhørigheden
10.
For at bidrage til, at samhørighedsfinansieringen i passende omfang koncentreres om de mindst udviklede regioner og medlemsstater, og at ulighederne i de gennemsnitlige støtteintensiteter pr. indbygger reduceres, fastsættes det maksimale niveau (loft) for overførsel fra fondene til hver enkelt medlemsstat til 2,35 % af medlemsstatens BNP. Dette loft vil blive anvendt på årsbasis, med forbehold for de nødvendige justeringer til tilpasning af den fremskyndede betaling til ungdomsbeskæftigelsesinitiativet, og vil – hvis det er relevant – forholdsmæssigt reducere alle overførsler (bortset fra de mere udviklede regioner og målet om europæisk territorialt samarbejde) til den pågældende medlemsstat med henblik på at opnå det maksimale overførselsniveau. For medlemsstater, der er tiltrådt Unionen inden 2013, og hvis gennemsnitlige reale BNP for perioden 2008–2010 var mindre end -1 %, vil den maksimale overførsel være 2,59 %.
11.
De lofter, der henvises til i punkt 10 ovenfor, omfatter bidraget fra EFRU til finansiering af det grænseoverskridende aspekt ved det europæiske naboskabsinstrument og førtiltrædelsesinstrumentet. Disse lofter omfatter ikke den særlige tildeling af 3 000 000 000. EUR til ungdomsbeskæftigelsesinitiativet.
12.
Kommissionens beregninger af BNP vil blive baseret på de statistikker, der var tilgængelige i maj 2012. De enkelte medlemsstaters BNP-vækstrater for 2014-2020 ifølge Kommissionens prognose fra maj 2012 vil blive anvendt særskilt for hver medlemsstat.
13.
De regler, der er beskrevet i punkt 10, må ikke føre til tildelinger pr. medlemsstat, der er højere end 110 % af deres niveau i faste priser for programmeringsperioden 2007-2013.
Supplerende bestemmelser
14.
For alle regioner, hvis BNP pr. indbygger (KKP), anvendt som støtteberettigelseskriterium for programmeringsperioden 2007-2013, var mindre end 75 % af gennemsnittet i EU25, men hvis BNP pr. indbygger er større end 75 % af gennemsnittet i EU27, svarer det mindste støtteniveau i 2014-2020 under målet om investeringer i vækst og beskæftigelse hvert år til 60 % af deres tidligere vejledende gennemsnitlige årlige tildeling under konvergenstildelingen, beregnet af Kommissionen inden for den flerårige finansielle ramme for 2007-2013.
15.
Ingen overgangsregion modtager mindre end det, den ville have modtaget, hvis den havde været en mere udviklet region. For at fastlægge niveauet for denne mindste tildeling anvendes tildelingsmetoden for mere udviklede regioner for alle regioner, der har et BNP pr. indbygger på mindst 75 % af gennemsnittet i EU-27.
16.
Den mindste samlede tildeling fra fondene for en medlemsstat svarer til 55 % af dens individuelle samlede tildeling i 2007-2013. De nødvendige tilpasninger for at opfylde dette krav anvendes forholdsmæssigt på tildelingerne fra fondene med fradrag af tildelingerne under målet om europæisk territorialt samarbejde.
17.
For at imødegå virkningerne af den økonomiske krise på velstandsniveauet i medlemsstaterne inden for euroområdet og for at stimulere vækst og jobskabelse i disse medlemsstater foretager strukturfondene følgende supplerende tildelinger:
a)
1 375 000 000 EUR til de mere udviklede regioner i Grækenland
b)
1 000 000 000 EUR til Portugal, fordelt som følger: 450 000 000 EUR til de mere udviklede regioner, hvoraf 150 000 000 EUR til Madeira, 75 000 000 EUR til overgangsregioner og 475 000 000 EUR til de mindre udviklede regioner
c)
100 000 000 EUR til Border-, Midland- og Western-regionerne i Irland
d)
1 824 000 000 EUR til Spanien, heraf 500 000 000 EUR til Extremadura, 1 051 000 000 EUR til overgangsregionerne og 273 000 000 EUR til de mere udviklede regioner
e)
1 500 000 000 EUR til de mindre udviklede regioner i Italien, hvoraf 500 000 000 EUR til ikkebyområder.
18.
For at anerkende de udfordringer, der skyldes ømedlemsstaternes beliggenhed og den afsides beliggenhed af visse dele af Unionen, modtager Malta og Cypern efter anvendelsen af beregningsmetoden i punkt 16 et yderligere rammebeløb på henholdsvis 200 000 000 EUR og 150 000 000 EUR under målet om investeringer i vækst og beskæftigelse, der fordeles således: en tredjedel til Samhørighedsfonden og to tredjedele til strukturfondene.
De spanske regioner Ceuta og Melilla tildeles et supplerende rammebeløb på 50 000 000 EUR under strukturfondene.
Den meget afsides beliggende region Mayotte tildeles et samlet rammebeløb 200 000 000 EUR under strukturfondene.
19.
For at lette visse regioners tilpasning enten til ændringer i deres støtteberettigelsesstatus eller til langvarige virkninger af nylige udviklinger i deres økonomi foretages følgende tildelinger:
a)
til Belgien 133 000 000 EUR, hvoraf 66 500 000 EUR til Limburg og 66 500 000 EUR til overgangsregionerne i regionen Vallonien
b)
til Tyskland 710 000 000 EUR, hvoraf 510 000 000 EUR til de tidligere konvergensregioner i kategorien overgangsregioner og 200 000 000 EUR til regionen Leipzig
c)
uanset punkt 10 tildeles de mindre udviklede regioner i Ungarn et supplerende rammebeløb på 1 560 000 000 EUR, de mindre udviklede regioner i Tjekkiet tildeles et supplerende rammebeløb på 900 000 000 EUR, og den mindre udviklede region i Slovenien tildeles et supplerende rammebeløb på 75 000 000 EUR under strukturfondene.
20.
Peaceprogrammet tildeles et samlet beløb på 150 000 000 EUR, hvoraf 106 500 000 mio. EUR til Det Forenede Kongerige og 43 500 000 EUR til Irland. Dette program vil blive gennemført som et grænseoverskridende samarbejdsprogram, der involverer Nordirland og Irland.
Yderligere justeringer i overensstemmelse med artikel 92, stk. 2.
21.
Ud over de beløb, der er anført i artikel 91 og 92, tildeles Cypern en yderligere bevilling på 92 400 000 EUR i 2014 og 92 400 000 EUR i 2015, som lægges til dens strukturfondstildeling.
BILAG VIII
METODE FOR DEN SPECIFIKKE TILDELING TIL UNGDOMSBESKÆFTIGELSESINITIATIVET, JF. ARTIKEL 91
I.
Fordelingen af den specifikke tildeling til ungdomsbeskæftigelsesinitiativet bestemmes på grundlag af følgende trin:
1.
Antallet af unge arbejdsløse i alderen 15-24 år skal bestemmes i de støtteberettigede NUTS 2-regioner, jf. artikel 16 i ESF-forordningen, nemlig NUTS 2-regioner, som havde en ungdomsarbejdsløshed for unge i alderen 15-24 år på over 25 % i 2012, og for medlemsstater, hvor ungdomsarbejdsløsheden er steget med mere end 30 % i 2012 og regioner, der har en ungdomsarbejdsløshed på mere end 20 % i 2012 (de »støtteberettigede regioner«).
2.
Tildelingen for hver enkelt støtteberettiget region beregnes på grundlag af forholdet mellem antallet af unge arbejdsløse i den støtteberettigede region og det i punkt 1 omhandlede samlede antal unge arbejdsløse i alle de støtteberettigede regioner.
3.
Tildelingen for hver enkelt medlemsstat er summen af tildelingerne for de enkelte støtteberettigede regioner.
II.
Den specifikke tildeling til ungdomsbeskæftigelsesinitiativet tages ikke i betragtning ved anvendelsen af de i bilag VII omhandlede regler om lofter i forbindelse med tildelingen af de samlede midler.
III.
For fastsættelse af den særlige tildeling fra ungdomsbeskæftigelsesinitiativet til Mayotte opgøres ungdomsarbejdsløsheden og antallet af arbejdsløse unge på baggrund af de seneste tilgængelige oplysninger på nationalt plan, så længe der ikke findes tilgængelige Eurostat-oplysninger på NUTS 2-niveau.
IV.
Midlerne til ungdomsbeskæftigelsesinitiativet kan opjusteres for perioden 2016 til 2020 inden for rammerne af budgetproceduren i overensstemmelse med artikel 14 i forordning (EU, Euratom) nr. 1311/2013. Fordelingen af de yderligere midler på de enkelte medlemsstater følger de samme trin som anvendt på den oprindelige tildeling, men refererer til de seneste tilgængelige årlige oplysninger.
BILAG IX
METODE TIL FASTSÆTTELSE AF MINIMUMSANDELEN TIL ESF
Den yderligere procentsats, som skal lægges til den del af strukturfondsmidlerne, der er omhandlet i artikel 92, stk. 3, som i en medlemsstat tildeles ESF, og som svarer til den pågældende medlemsstats andel for programmeringsperioden 2007-2013, skal, på grundlag af beskæftigelsesfrekvensen (for personer mellem 20 og 64 år) i referenceåret 2012, fastsættes som følger:
—
er beskæftigelsesfrekvensen 65 % eller derunder, skal andelen forhøjes med 1,7 procentpoint
—
er beskæftigelsesfrekvensen over 65 %, men ikke højere end 70 %, skal andelen forhøjes med 1,2 procentpoint
—
er beskæftigelsesfrekvensen over 70 %, men ikke højere end 75 %, skal andelen forhøjes med 0,7 procentpoint
—
er beskæftigelsesfrekvensen over 75 %, er der ikke behov for en forhøjelse.
En medlemsstats samlede procentvise andel må efter forhøjelsen ikke overstige 52 % af de strukturfondsmidler, der er omhandlet i artikel 92, stk. 4.
For Kroatien skal andelen af strukturfondsmidlerne, foruden målet om et europæisk territorialt samarbejde, der tildeles ESF i programmeringsperioden 2007-2013, være den gennemsnitlige andel for konvergensregioner i de medlemsstater, der tiltrådte Unionen den 1. januar 2004 eller derefter.
BILAG X
ADDITIONALITET
1.   OFFENTLIGE ELLER TILSVARENDE STRUKTURELLE UDGIFTER
I de medlemsstater, hvor mindre udviklede regioner omfatter mindst 65 % af befolkningen, vil tallet for faste bruttoinvesteringer som indberettet i stabilitets- og konvergensprogrammerne, der er udarbejdet af medlemsstaterne i henhold til forordning (EF) nr. 1466/97 med henblik på at fastlægge deres budgetstrategi på mellemlang sigt, blive brugt til at fastslå offentlige eller tilsvarende strukturelle udgifter. Det tal, der skal bruges, er det, der er indberettet i forbindelse med den offentlige saldo og gæld, og som er forbundet med de offentlige budgetplaner, og skal forelægges som en procentdel af BNP.
I de medlemsstater, hvor mindre udviklede regioner omfatter mere end 15 % og mindre end 65 % af befolkningen, vil det samlede tal for faste bruttoinvesteringer i de mindre udviklede regioner blive brugt til at fastslå offentlige eller tilsvarende strukturelle udgifter. Det indberettes i samme format som fastlagt i første afsnit.
2.   VERIFICERING
Der gælder følgende regler for verificering af additionaliteten i overensstemmelse med artikel 95, stk. 5:
2.1   Forudgående verificering
a)
Når en medlemsstat indsender en partnerskabsaftale, skal den oplyse udgifternes planlagte profil i det format, som fremgår af tabel 1.
Tabel 1
Den offentlige sektors udgifter som en andel af BNP
2014
2015
2016
2017
2018
2019
2020
P51
X
X
X
X
X
X
X
b)
Medlemsstater, hvor mindre udviklede regioner omfatter mere end 15 % og mindre end 65 % af befolkningen, skal også oplyse om udgifternes planlagte profil i de mindre udviklede regioner i det format, som fremgår af tabel 2.
Tabel 2
2014
2015
2016
2017
2018
2019
2020
Faste bruttoinvesteringer foretaget af offentlig forvaltning i mindre udviklede regioner som en andel af BNP
X
X
X
X
X
X
X
c)
Medlemsstaten skal oplyse Kommissionen om de vigtigste makroøkonomiske indikatorer og prognoser, der ligger til grund for de offentlige eller tilsvarende strukturelle udgifter.
d)
Medlemsstater, hvor mindre udviklede regioner omfatter mere end 15 % og mindre end 65 % af befolkningen, skal også oplyse Kommissionen om den metode, der er blevet brugt til at vurdere faste bruttoinvesteringer i disse regioner. Til dette formal skal medlemsstaterne bruge regionale offentlige investeringsdata, når sådanne foreligger. I tilfælde, hvor de pågældende data ikke foreligger, eller i andre behørigt begrundede tilfælde, herunder hvis en medlemsstat i perioden 2014-2020 i væsentlig grad har ændret den regionale opdeling som defineret i forordning (EF) nr. 1059/2003, kan de faste bruttoinvesteringer vurderes ved at overføre regionale indikatorer for offentlige udgifter eller det regionale befolkningstal på de nationale offentlige investeringsdata.
e)
Når der foreligger en aftale mellem Kommissionen og medlemsstaten, skal tabel 1 og, hvor det er relevant, tabel 2 inkluderes i den pågældende medlemsstats partnerskabsaftale som referenceniveau for de offentlige eller tilsvarende strukturelle udgifter, der skal opretholdes i årene 2014-2020.
2.2   Midtvejsverificering
a)
Ved midtvejsverificeringen anses en medlemsstat for at have opretholdt niveauet for offentlige eller tilsvarende strukturelle udgifter, hvis det årlige udgiftsgennemsnit i årene 2014-2017 svarer til eller er højere end det udgiftsreferenceniveau, der blev fastsat i partnerskabsaftalen.
b)
Efter midtvejsverificeringen kan Kommissionen i samråd med en medlemsstat revidere referenceniveauet for de offentlige eller tilsvarende strukturelle udgifter i partnerskabsaftalen, såfremt medlemsstatens økonomiske situation har ændret sig væsentligt i forhold til den vurderede situation på tidspunktet for vedtagelsen af partnerskabsaftalen.
2.3   Efterfølgende verificering
Ved den efterfølgende verificering anses en medlemsstat for at have opretholdt niveauet for offentlige eller tilsvarende strukturelle udgifter, hvis det årlige udgiftsgennemsnit i årene 2014-2020 svarer til eller er højere end det udgiftsreferenceniveau, der blev fastsat i partnerskabsaftalen.
3.   FINANSIELLE KORREKTIONSSATSER EFTER EN EFTERFØLGENDE VERIFICERING
Beslutter Kommissionen at foretage en finansiel korrektion i overensstemmelse med artikel 95, stk. 6, opnås den finansielle korrektionssats ved at trække 3 % fra forskellen mellem referenceniveauet i partnerskabsaftalen og det opnåede niveau udtrykt som en procentdel af referenceniveauet og herefter dividere resultatet med 10. Den finansielle korrektion bestemmes ved at anvende den finansielle korrektionssats på fondenes bidrag til den berørte medlemsstat for de mindre udviklede regioner og overgangsregionerne i hele programmeringsperioden.
Er forskellen mellem referenceniveauet i partnerskabsaftalen og det opnåede niveau udtrykt som en procentdel af referenceniveauet i partnerskabsaftalen på 3 % eller derunder, foretages der ingen finansiel korrektion.
Den finansielle korrektion må ikke overstige 5 % af fondenes tildeling til den pågældende medlemsstat for de mindre udviklede regioner i hele programmeringsperioden.
BILAG XI
Forhåndsbetingelser
DEL I:   Tematiske forhåndsbetingelser
Tematiske mål
Investeringsprioriteter
Forhåndsbetingelse
Opfyldelseskriterier
1.
Styrkelse af forskning, teknologisk udvikling og innovation
(FoU-målet)
(jf. artikel 9, stk. 1, nr. 1))
EFRU:
—
Alle investeringsprioriteter under tematisk mål nr. 1.
1.1.
Forskning og innovation: Der foreligger en national og/eller regional strategi for intelligent specialisering på linje med det nationale reformprogram for at tiltrække private investeringer i forskning og innovation, som er i overensstemmelse med kendetegnene for velfungerende nationale eller regionale forsknings- og innovationssystemer
—
Der foreligger en national eller regional strategi for intelligent specialisering, som:
—
er baseret på en SWOT-analyse eller en lignende analyse om at koncentrere midlerne om en begrænset række forsknings- og innovationsprioriteter
—
skitserer foranstaltninger til at stimulere private FTU-investeringer
—
indeholder en overvågningsmekanisme.
—
Der er vedtaget en ramme for tilgængelige budgetmidler til forskning og innovation.
EFRU:
—
Styrkelse af infrastruktur til forskning og innovation (FoI) og kapaciteter til at udvikle FoI-ekspertise og fremme kompetencecentre, navnlig dem, der er af europæisk interesse
1.2.
Forsknings- og innovationsinfrastruktur Der eksisterer en flerårig plan for budgetlægning og prioritering af investeringer.
—
Der er vedtaget en flerårig plan for budgetlægning og prioritering af investeringer, der er knyttet til Unionens prioriteter, og, hvor det er relevant, Det Europæiske Strategiforum for Forskningsinfrastrukturer – ESFRI.
2.
Bedre adgang til og brug og kvalitet af informations- og kommunikationsteknologi (ikt) (bredbåndsmålet)
(jf. artikel 9, stk. 1, nr. 2))
EFRU:
—
Udvikling af ikt-produkter og -tjenester samt e-handel og styrkelse af efterspørgslen efter ikt
—
Styrkelse af ikt-applikationer til e-forvaltning, e-læring, e-inddragelse, e-kultur og e-sundhed
2.1.
Digital vækst: En strategisk politisk ramme for digital vækst for at fremme billige og interoperable IKT-baserede private og offentlige tjenester af god kvalitet og øge borgernes, herunder sårbare gruppers, virksomhedernes og de offentlige forvaltningers anvendelse heraf også til grænseoverskridende initiativer.
—
Der er en strategisk politisk ramme for f.eks. digital vækst i den nationale eller regionale strategi for intelligent specialisering, som indeholder:
—
budgetlægning og prioritering af foranstaltninger gennem en SWOT-analyse eller en tilsvarende analyse i tråd med resultattavlen i en digital dagsorden for Europa
—
der skal være gennemført en analyse om afbalancering af støtte til udbud af og efterspørgsel efter ikt
—
indikatorer til måling af fremskridt for foranstaltninger inden for områder som f.eks. digitale færdigheder, e-inddragelse, e-tilgængelighed og fremskridt for e-sundhed inden for rammerne af artikel 168 i TEUF, der, hvor det er relevant, er tilpasset eksisterende relevante EU-, nationale eller regionale sektorstrategier
—
vurdering af behovene for at styrke opbygning af IKT-kapacitet.
EFRU:
—
Udvidelse af bredbåndsdækningen og udbredelsen af højhastighedsnet og støtte til overgangen til fremspirende teknologier og netværk til den digitale økonomi
2.2.
Næste generation af netværk (NGN): Der foreligger nationale eller regionale NGN-planer, som tager hensyn til regionale foranstaltninger med henblik på at nå Unionens accessmål for højhastighedsinternet1 med fokus på områder, hvor markedet ikke leverer en åben infrastruktur til en overkommelig pris og i en passende kvalitet i overensstemmelse med Unionens konkurrence- og statsstøtteregler og ikke sikrer sårbare grupper tilgængelige tjenester.
—
Der foreligger en national eller regional NGN-plan, som indeholder:
—
en plan for infrastrukturinvesteringer baseret på økonomiske analyser under hensyntagen til private og offentlige infrastrukturer og investeringsplaner
—
bæredygtige investeringsmodeller, der styrker konkurrencen og giver adgang til åbne, billige og fremtidssikrede infrastrukturer og tjenester af høj kvalitet
—
foranstaltninger til fremme af privat investering.
3.
Fremme af små og mellemstore virksomheders konkurrenceevne
(jf. artikel 9, stk. 1, nr. 3))
EFRU:
—
Fremme iværksætterånden, navnlig ved at gøre det lettere at få økonomisk udbytte af nye idéer og ved at fremme oprettelsen af nye virksomheder, herunder gennem virksomhedskuvøser (artikel 3, litra a), i EFRU-forordningen).
—
Støtte kapaciteten blandt SMV'er til at vokse på nationale, regionale og internationale markeder og give sig i kast med innovationsprocesser.
3.1.
Der er gennemført specifikke foranstaltninger med henblik på at understøtte og fremme iværksætterånden under hensyntagen til "Small Business Act" (SBA).
—
De specifikke foranstaltninger er:
—
Der er iværksat foranstaltninger med det formål at mindske den tid, det tager, og de omkostninger, der er forbundet med etablering af en virksomhed, under hensyntagen til SBA's mål.
—
Der er iværksat foranstaltninger med det formål at mindske den tid, det tager at få licenser og tilladelser til at iværksætte og udføre virksomhedens specifikke aktivitet under hensyntagen til SBA's mål.
—
En mekanisme er indført med henblik på at overvåge gennemførelsen af de foranstaltninger i SBA, der er blevet indført, og vurdere lovgivningens indvirkning på SMV'erne.
4.
Støtte til overgangen til en lavemissionsøkonomi i alle sektorer
(jf. artikel 9, stk. 1, nr. 4))
EFRU + Samhørighedsfonden
—
Støtte energieffektivitet, intelligent energistyring og brugen af energi fra vedvarende energikilder i offentlig infrastruktur, herunder i offentlige bygninger, og boligsektoren.
4.1.
Der er gennemført foranstaltninger med henblik på at fremme omkostningseffektive forbedringer af energieffektivitet i slutanvendelserne og omkostningseffektiv investering i energieffektivitet i forbindelse med opførelse eller renovering af bygninger.
—
Foranstaltningerne er:
—
foranstaltninger til at sikre, at der findes minimumskrav til bygningers energimæssige ydeevne i overensstemmelse med artikel 3, 4 og 5 i Europa-Parlamentets og Rådets direktiv 2010/31/EU
 (
1
)
—
foranstaltninger, der er nødvendige til at oprette et system for attestering af bygningers energimæssige ydeevne i overensstemmelse med artikel 11 i Europa-Parlamentets og Rådets direktiv 2010/31/EU
—
foranstaltninger til at sikre en strategisk planlægning for energieffektivitet i overensstemmelse med artikel 3 i Europa-Parlamentets og Rådets direktiv 2012/27/EU
 (
2
)
—
foranstaltninger, der er i overensstemmelse med artikel 13 i Europa-Parlamentets og Rådets direktiv 2006/32/EF
 (
3
)
 om energieffektivitet i slutanvendelserne og om energitjenester, til at sikre, at slutbrugerkunder udstyres med individuelle målere, i den udstrækning det er teknisk muligt, økonomisk fornuftigt og proportionalt i forhold til den potentielle energibesparelse.
EFRU + Samhørighedsfonden
—
Fremme brugen af højeffektiv kraftvarmeproduktion på grundlag af efterspørgslen efter nyttevarme.
4.2.
Der er gennemført foranstaltninger til fremme af højeffektiv kraftvarmeproduktion.
—
Foranstaltningerne er:
—
Støtte til kraftvarmeproduktion baseres på efterspørgsel efter nyttevarme og primærenergibesparelser i overensstemmelse med artikel 7, stk. 1, og artikel 9, stk. 1, litra a) og b), i direktiv 2004/8/EF, medlemsstaterne eller deres kompetente organer har vurderet de eksisterende lovgivnings- og forskriftsmæssige rammer med hensyn til godkendelsesprocedurer og andre procedurer med henblik på:
a)
at tilskynde til udformning af kraftvarmeenheder, der opfylder økonomisk begrundet efterspørgsel efter nyttevarmeproduktion, og at undgå at producere mere varme end nyttevarme og
b)
at nedbringe de lovgivningsmæssige og ikkelovgivningsmæssige hindringer for øget kraftvarmeproduktion.
EFRU + Samhørighedsfonden
—
Fremme produktion og distribution af energi udvundet fra vedvarende energikilder.
4.3.
Der er gennemført foranstaltninger med henblik på at fremme produktionen og distributionen af energi fra vedvarende energikilder
 (
4
)
.
—
Der foreligger gennemsigtige støtteordninger, prioriteret adgang til net eller garanteret adgang til og prioriteret fordeling samt standardregler for, hvem der skal bære og dele omkostningerne ved de tekniske tilpasninger i overensstemmelse med artikel 14, stk. 1, artikel 16, stk. 2, og artikel 16, stk. 3, i Europa-Parlamentets og Rådets direktiv 2009/28/EF
 (
4
)
.
—
Medlemsstaten har vedtaget en national handlingsplan for vedvarende energi i overensstemmelse med artikel 4 i direktiv 2009/28/EF.
5.
Fremme af tilpasning til klimaforandringer, risikoforebyggelse og risikostyring
(klimaforandringsmålet) (jf. artikel 9, stk. 1, nr. 5))
EFRU + Samhørighedsfonden
—
Fremme af investeringer med henblik på at håndtere specifikke risici, sikre modstandsdygtighed over for katastrofer og udvikling af katastrofehåndteringssystemer.
5.1.
Risikoforebyggelse og risikostyring: Der foreligger nationale eller regionale risikovurderinger for katastrofehåndtering, der tager højde for tilpasning til klimaforandringer.
—
Der foreligger en national eller regional risikovurdering, som indeholder følgende:
—
en beskrivelse af proces, metodologi, metoder og ikke-følsomme data til brug for risikovurderingen samt risikobaserede kriterier for prioritering af investeringerne
—
en beskrivelse af scenarier med én eller flere risici
—
evt. inddragelse af nationale strategier for tilpasning til klimaforandringerne.
6.
Bevarelse og beskyttelse af miljøet og fremme af en effektiv udnyttelse af ressourcerne
(jf. artikel 9, stk. 1, nr. 6))
EFRU + Samhørighedsfonden
—
Investere i vandsektoren med sigte på at kunne opfylde kravene i Unionens miljølovgivning og ved at tackle behov for investeringer, som medlemsstaterne har identificeret, og som går videre end disse krav.
6.1.
Vandsektoren: Der foreligger a) en vandprissætningspolitik, som sikrer passende incitamenter for brugerne til at udnytte vandressourcerne effektivt og b) et passende bidrag fra de forskellige vandanvendelsessektorer til dækning af omkostningerne efter en takst fastsat i en godkendt vandområdeplan for investering, der er støttet af programmerne.
—
I sektorer, der støttes af EFRU og samhørighedsfonden har medlemsstaten sørget for bidrag fra de forskellige vandanvendelsessektorer til dækning af omkostningerne i forbindelse med den enkelte sektors forsyningspligtydelser i overensstemmelse med artikel 9, stk. 1, første led, i direktiv 2000/60/EF, om nødvendigt under hensyntagen til dækningens sociale, miljømæssige og økonomiske virkninger og den eller de berørte regioners geografiske og klimatiske forhold.
—
Vedtagelse af en vandområdeplan for vandområdedistrikter i overensstemmelse med direktiv 2000/60/EF.
EFRU + Samhørighedsfonden
—
Investere i affaldssektoren med sigte på at kunne opfylde kravene i Unionens miljølovgivning og ved at tackle behov for investeringer, som medlemsstaterne har identificeret, og som går videre end disse krav.
6.2.
Affaldssektoren: at fremme økonomisk og miljømæssigt bæredygtige investeringer i affaldssektoren især gennem udvikling af affaldshåndteringsplaner i overensstemmelse med direktiv 2008/98/EF og affaldshierarkiet.
—
En rapport om gennemførelsen som krævet i artikel 11, stk. 5, i direktiv 2008/98/EF er indgivet til Kommissionen om fremskridt for så vidt angår opfyldelse af de mål, der er fastsat i artikel 11 i direktiv 2008/98/EF.
—
Der foreligger en eller flere affaldshåndteringsplaner i henhold til artikel 28 i direktiv 2008/98/EF.
—
Der foreligger programmer for affaldsforebyggelse i henhold til artikel 29 i direktiv 2008/98/EF.
—
Nødvendige foranstaltninger til at nå målet om forberedelse til genbrug og genanvendelse inden 2020 i overensstemmelse med artikel 11, stk. 2, i direktiv 2008/98/EF er vedtaget.
7.
Fremme af bæredygtig transport og afskaffelse af flaskehalsproblemer i vigtige netinfrastrukturer
(jf. artikel 9, stk. 1, nr. 7))
EFRU + Samhørighedsfonden
—
Støtte et multimodalt fælles europæisk transportområde ved at investere i TEN-T
—
Udvikle og rehabilitere sammenhængende interoperable jernbanesystemer af høj kvalitet og fremme støjdæmpende foranstaltninger
—
Udvikle og forbedre miljøvenlige (herunder støjsvage) lavemissionstransportsystemer, herunder indre vandveje og søtransport, havne, multimodale forbindelser og lufthavnsinfrastruktur, for at fremme bæredygtig regional og lokal mobilitet
EFRU:
—
Forbedre regional mobilitet ved at forbinde sekundære og tertiære knudepunkter med TEN-T-infrastrukturen, herunder knudepunkter i den multimodale trafik.
7.1.
Transport: Der foreligger en eller flere samlede planer eller rammer for transportinvesteringer i overensstemmelse med medlemsstaternes institutionelle opbygning (bl.a. offentlig transport på regionalt og lokalt plan), som støtter infrastrukturudvikling og forbedrer forbindelsesmulighederne til TEN-T's samlede net og hovednettet.
—
Der foreligger en eller flere samlede transportplaner eller rammer for transportinvesteringer, som opfylder lovkravene til en strategisk miljøvurdering, og som fastsætter:
—
bidraget til et fælles europæisk transportområde i overensstemmelse med artikel 10 i Europa-Parlamentets og Rådets forordning (EU) nr. 1315/2013
 (
5
)
, herunder prioriteringer for investeringer i:
—
TEN-T-hovednettet og det samlede net, hvor investeringer fra EFRU og Samhørighedsfonden forudses, og
—
sekundære forbindelsesmuligheder
—
en realistisk og moden reserve af projekter, der forudses støttet af EFRU og Samhørighedsfonden
—
foranstaltninger til at sikre bemyndigede organers og støttemodtageres kapacitet til at gennemføre reserven af færdigudarbejdede projekter.
EFRU + Samhørighedsfonden
—
Støtte et multimodalt fælles europæisk transportområde ved at investere i TEN-T
—
Udvikle og rehabilitere sammenhængende interoperable jernbanesystemer af høj kvalitet og fremme støjdæmpende foranstaltninger
—
Udvikle og forbedre miljøvenlige (herunder støjsvage) lavemissionstransportsystemer, herunder indre vandveje og søtransport, havne, multimodale forbindelser og lufthavnsinfrastruktur, for at fremme bæredygtig regional og lokal mobilitet
EFRU:
—
Forbedre regional mobilitet ved at forbinde sekundære og tertiære knudepunkter med TEN-T-infrastrukturen, herunder knudepunkter i den multimodale trafik.
7.2.
Jernbaner: Der foreligger en eller flere samlede transportplaner eller rammer med et særligt afsnit om jernbaneudvikling i overensstemmelse med medlemsstaternes institutionelle opbygning (bl.a. vedrørende offentlig transport på regionalt og lokalt plan), som støtter infrastrukturudvikling og forbedrer forbindelsesmulighederne til TEN-T's samlede net og hovednettet. Investeringerne dækker mobile aktiver og interoperabilitet samt kapacitetsopbygning.
—
Der foreligger et afsnit om jernbaneudvikling i en eller flere transportplaner eller rammer, jf. oven for, som opfylder lovkravene til en strategisk miljøvurdering og fastsætter en realistisk og moden reserve af færdigudarbejdede projekter (inkl. tidsplan, budgetramme).
—
Foranstaltninger til at sikre bemyndigede organers og støttemodtageres kapacitet til at gennemføre reserven af færdigudarbejdede projekter.
EFRU+Samhørighedsfonden
—
Støtte et multimodalt fælles europæisk transportområde ved at investere i TEN-T
—
Udvikle og rehabilitere sammenhængende interoperable jernbanesystemer af høj kvalitet og fremme støjdæmpende foranstaltninger
—
Udvikle og forbedre miljøvenlige (herunder støjsvage) lavemissionstransportsystemer, herunder indre vandveje og søtransport, havne, multimodale forbindelser og lufthavnsinfrastruktur, for at fremme bæredygtig regional og lokal mobilitet
EFRU:
—
Forbedre regional mobilitet ved at forbinde sekundære og tertiære knudepunkter med TEN-T-infrastrukturen, herunder knudepunkter i den multimodale trafik.
7.3.
Andre transportformer, herunder indre vandveje og søtransport, havne, multimodale forbindelser og lufthavnsinfrastruktur: der foreligger inden for en eller flere samlede transportplaner eller rammer et specifikt afsnit om indre vandveje og søtransport, havne, multimodale forbindelser og lufthavnsinfrastruktur, der kunne bidrage til at forbedre forbindelsesmulighederne til TEN-T's samlede net og hovednettet og forbedre bæredygtig regional og lokal mobilitet.
—
Der foreligger et afsnit om indre vandveje og søtransport, havne og multimodale forbindelser og lufthavnsinfrastruktur i en eller flere transportplaner eller rammer, som:
—
opfylder kravene til en strategisk miljøvurdering
—
fastlægger en realistisk og moden reserve af færdigudarbejdede projekter (inkl. tidsplan, budgetramme)
—
Foranstaltninger til at sikre bemyndigede organers og støttemodtageres kapacitet til at gennemføre reserven af færdigudarbejdede projekter.
EFRU:
—
Forbedre energieffektiviteten og forsyningssikkerheden ved at udvikle intelligente systemer til distribution, lagring og transmission af energi og ved at integrere decentral produktion fra vedvarende energikilder
7.4.
Udvikling af intelligente systemer til distribution, lagring og transmission af energi.
Der foreligger omfattende planer for investeringer i intelligente energiinfrastrukturer og reguleringsmæssige foranstaltninger, der bidrager til at forbedre energieffektiviteten og forsyningssikkerheden.
—
Der foreligger planer om den nationale prioritering af infrastrukturen, som er:
—
i overensstemmelse med artikel 22 i direktiv 2009/72/EF og i direktiv 2009/73/EF, hvor det er relevant, og
—
i overensstemmelse med de relevante regionale investeringsplaner under artikel 12 og med den tiårige netudviklingsplan for Unionen i henhold til artikel 8, stk. 3, litra b), i Europa-Parlamentets og Rådets forordning (EF) nr. 714/2009
 (
6
)
 og med Europa-Parlamentets og Rådets forordning (EF) nr. 715/2009
 (
7
)
 og
—
forenelig med artikel 3, stk. 4, i Europa-Parlamentets og Rådets forordning (EU) nr. 347/2013
 (
8
)
.
—
Planerne skal indeholde:
—
en realistisk og moden reserve af projekter, der forudses støttet af EFRU
—
foranstaltninger til opnåelse af målene om social og økonomisk samhørighed og miljøbeskyttelse i overensstemmelse med artikel 3, stk. 10 i direktiv 2009/72/EF og artikel 3, stk. 7 i direktiv 2009/73/EF
—
foranstaltninger til optimering af anvendelse af energi og fremme af energieffektivitet i overensstemmelse med artikel 3, stk. 11, i direktiv 2009/72/EF og artikel 3, stk. 8, i direktiv 2009/73/EF.
8.
Fremme af bæredygtig beskæftigelse af høj kvalitet og støtte til arbejdskraftens frivillige mobilitet
(beskæftigelsesmålet)
(jf. artikel 9, stk. 1, nr. 8))
ESF:
—
Adgang til beskæftigelse for jobsøgende og personer uden for arbejdsstyrken, herunder langtidsledige og personer, der er langt fra arbejdsmarkedet, også gennem lokale beskæftigelsesinitiativer og støtte til arbejdstagernes mobilitet.
8.1.
Aktive arbejdsmarkedspolitikker udformes og leveres på grundlag af beskæftigelsesretningslinjerne.
—
Arbejdsformidlingstjenesterne har kapacitet til og sørger rent faktisk for:
—
individualiserede tjenester og aktive og forebyggende arbejdsmarkedsforanstaltninger på et tidligt stadium, der er åbne for alle arbejdssøgende, med fokus på folk med størst risiko for social udstødelse, herunder folk fra marginaliserede fællesskaber
—
omfattende og gennemsigtige oplysninger om nye ledige stillinger og beskæftigelsesmuligheder under hensyntagen til de skiftende behov på arbejdsmarkedet.
—
Arbejdsformidlingstjenester har etableret formelle eller uformelle samarbejdsordninger med relevante interessenter.
ESF:
—
Selvstændig erhvervsvirksomhed, iværksætteri og virksomhedsetablering, herunder mikro-, små og mellemstore virksomheder og mikrovirksomheder.
EFRU:
—
Fremme udviklingen af erhvervsinkubatorer og investeringsstøtte til selvstændig erhvervsvirksomhed, mikrovirksomheder og virksomhedsetablering.
8.2.
Selvstændig erhvervsvirksomhed, iværksætteri og virksomhedsetablering: Der foreligger en strategisk politisk ramme for inklusiv startup.
—
Der er etableret en strategisk politisk ramme for inklusiv startupstøtte med følgende elementer:
—
der er iværksat foranstaltninger med det formål at mindske den tid, det tager, og de omkostninger, der er forbundet med etablering af en virksomhed, under hensyntagen til SBA's mål
—
der er iværksat foranstaltninger med det formål at mindske den tid, det tager at få licenser og tilladelser til at iværksætte og udføre virksomhedens specifikke aktivitet under hensyntagen til SBA's mål
—
aktioner, der forbinder passende virksomhedsudviklingstjenester og finansielle tjenester (adgang til kapital), herunder opsøgende arbejde blandt dårligt stillede grupper og/eller områder, hvor dette er nødvendigt.
ESF:
—
Modernisering af arbejdsmarkedets institutioner, såsom offentlige og private arbejdsformidlinger og forbedring af matchning af kvalifikationer til arbejdsmarkedets behov, herunder gennem aktioner, som fremmer arbejdskraftens mobilitet på tværs af landegrænser samt gennem mobilitetsordninger og bedre samarbejde mellem institutioner og relevante interessenter.
EFRU:
—
Investering i infrastruktur til arbejdsformidlinger.
8.3.
Arbejdsmarkedsinstitutioner moderniseres og styrkes i lyset af beskæftigelsesretningslinjerne.
Til grund for reformer af arbejdsmarkedsinstitutionerne skal der ligge en klar strategisk politikramme og en forudgående vurdering, der medtager kønsdimensionen.
—
Tiltag til at reformere arbejdsformidlingerne med det formål at give dem kapacitet til at levere:
—
individualiserede tjenester og aktive og forebyggende arbejdsmarkedsforanstaltninger på et tidligt stadium, der er åbne for alle arbejdssøgende, med fokus på folk med størst risiko for social udstødelse, herunder folk fra marginaliserede fællesskaber
—
omfattende og gennemsigtige oplysninger om nye ledige stillinger og beskæftigelsesmuligheder under hensyntagen til de skiftende behov på arbejdsmarkedet.
—
Reformen af arbejdsformidlingerne skal omfatte oprettelse af formelle eller uformelle samarbejdsarrangementer med relevante interessenter.
ESF:
—
Aktiv og sund aldring
8.4.
Aktiv og sund aldring: Politikker for aktiv aldring udformes på grundlag af beskæftigelsesretningslinjerne
—
Relevante interessenter inddrages i udformning og opfølgning af politikker for aktiv aldring med henblik på at fastholde ældre arbejdstagere på arbejdsmarkedet og fremme deres beskæftigelse.
—
Medlemsstaten har truffet foranstaltninger til at fremme aktiv aldring.
ESF:
—
Tilpasning af arbejdstagere, virksomheder og iværksættere til forandring
8.5.
Tilpasning af arbejdstagere, virksomheder og iværksættere til forandring: Der foreligger politikker, som sigter mod at fremme foregribelse og god forvaltning af forandring og omstrukturering.
—
Der er etableret instrumenter til at støtte arbejdsmarkedets parter og offentlige myndigheder i udviklingen og overvågningen af proaktive foranstaltninger med henblik på forandring og omstrukturering, som omfatter foranstaltninger:
—
til foregribelse af forandringer
—
til forberedelse og forvaltning af omstruktureringsprocessen
ESF:
—
Varig integration af unge på arbejdsmarkedet, navnlig sådanne, der ikke er i beskæftigelse eller under uddannelse, herunder unge, der er i fare for social udstødelse, og unge fra marginaliserede samfundsgrupper, herunder via gennemførelse af ungdomsgarantien.
8.6.
Eksistensen af en strategisk politisk ramme til fremme af ungdomsbeskæftigelse, herunder via gennemførelse af ungdomsgarantien.
Denne forhåndsbetingelse gælder kun for gennemførelsen af ungdomsgarantien.
—
Der findes en strategisk politisk ramme til fremme af ungdomsbeskæftigelse, som:
—
er baseret på dokumentation vedrørende resultaterne for unge, som ikke er i beskæftigelse eller under uddannelse, og som udgør et grundlag for udvikling af målrettede politikker og overvågning af udviklingen
—
udpeger den offentlige myndighed, der har ansvaret for forvaltning af ungdomsbeskæftigelsesforanstaltningerne og koordinering af partnerskaber på alle niveauer og i alle sektorer
—
inddrager berørte parter, der er relevante i forbindelse med bekæmpelse af ungdomsarbejdsløshed
—
giver mulighed for tidlig intervention og aktivering
—
omfatter støtteforanstaltninger for adgang til beskæftigelse, forbedring af kvalifikationer, arbejdskraftens mobilitet og varig integration på arbejdsmarkedet af unge, som ikke er i beskæftigelse eller under uddannelse.
9.
Fremme af social inklusion, bekæmpelse af fattigdom og enhver forskelsbehandling
(fattigdomsmålet)
(jf. artikel 9, stk. 1, nr. 9))
ESF:
—
Aktiv inddragelse, herunder med henblik på at fremme lige muligheder og aktiv deltagelse og forbedring af beskæftigelsesevnen
EFRU:
—
Investering i social- og sundhedsinfrastruktur, der bidrager til den nationale, regionale og lokale udvikling og mindsker uligheder i forbindelse med sundhedstilstand, fremme social inklusion gennem forbedret adgang til sociale, kulturelle og rekreative tjenester og overgangen fra institutionelle tjenester til lokalsamfundsbaserede tjenester.
—
Støtte fysisk, økonomisk og social sanering af nedslidte samfund i by- og landområder.
9.1.
En national strategisk politisk ramme for fattigdomsbekæmpelse foreligger og gennemføres med sigte på aktiv integration af mennesker, som er udstødt fra arbejdsmarkedet, i lyset af beskæftigelsesretningslinjerne.
—
Der foreligger en national strategisk politisk ramme for fattigdomsbekæmpelse med henblik på aktiv inklusion, som
—
tilvejebringer et tilstrækkeligt evidensgrundlag for at udvikle politikker til fattigdomsbekæmpelse og overvågning af udviklingen
—
indeholder foranstaltninger til støtte af opnåelse af det nationale mål for fattigdom og social udstødelse (som defineret i det nationale reformprogram), der omfatter fremme af bæredygtige beskæftigelsesmuligheder af høj kvalitet for mennesker med størst risiko for social udstødelse, herunder folk fra marginaliserede fællesskaber
—
inddrager relevante interessenter i fattigdomsbekæmpelse
—
afhænger af de identificerede behov, herunder foranstaltninger til at gå fra institutionel pleje til pleje i nærmiljøet
—
Efter anmodning og om berettiget vil relevante interessenter gives støtte til at indsende projektansøgninger og gennemføre og forvalte udvalgte projekter.
ESF:
—
Socioøkonomisk integration af marginaliserede samfund såsom romasamfundet
EFRU:
—
Investering i social- og sundhedsinfrastruktur, der bidrager til den nationale, regionale og lokale udvikling, mindsker uligheder i forbindelse med sundhedstilstand, fremmer social inklusion gennem forbedret adgang til sociale, kulturelle og fritidsrelaterede tjenesteydelser og overgangen fra institutionelle tjenester til lokalsamfundsbaserede tjenester.
—
Støtte fysisk, økonomisk og social sanering af nedslidte samfund i by- og landområder.
—
Investering i uddannelse og erhvervsuddannelse med henblik på færdigheder og livslang læring ved at udvikle uddannelsesinfrastruktur
9.2.
Der er etableret en national strategisk politisk ramme til integration af romaer
—
Der er etableret en national strategisk politisk ramme til integration af romaer, som
—
indeholder realistiske nationale mål for romaernes integration for at mindske kløften mellem dem og resten af befolkningen. Målene bør vedrøre Unionens fire integrationsmål for romaer vedrørende adgang til uddannelse, beskæftigelse, sundhedsvæsen og boliger
—
udpeger eventuelle dårligt stillede mikroregioner eller segregerede kvarterer, hvor samfundene har de ringeste kår, ved hjælp af de til rådighed værende samfundsøkonomiske og territoriale indikatorer (dvs. lavt uddannelsesniveau, langvarig arbejdsløshed osv.)
—
omfatter effektive overvågningsmetoder til at vurdere virkningen af integrationstiltagene og en revisionsmekanisme til at justere strategien med
—
er udformet, gennemføres og overvåges i tæt samarbejde og i løbende dialog med romasamfundene og de regionale og lokale myndigheder.
—
Efter anmodning og om berettiget vil relevante interessenter gives støtte til at indsende projektansøgninger og gennemføre og forvalte udvalgte projekter.
ESF:
—
Bedre adgang til prismæssigt overkommelige, bæredygtige tjenester af høj kvalitet og herunder sundhedspleje og sociale tjenesteydelser af almen interesse.
EFRU:
—
Investering i social- og sundhedsinfrastruktur, der bidrager til den nationale, regionale og lokale udvikling, mindsker uligheder i forbindelse med sundhedstilstand, fremmer social inklusion gennem forbedret adgang til sociale, kulturelle og fritidsrelaterede tjenesteydelser og overgangen fra institutionelle tjenester til lokalsamfundsbaserede tjenester
9.3.
Sundhed: Der foreligger en national eller regional strategisk politisk ramme for sundhed inden for rammerne af artikel 168 i TEUF, som sikrer økonomisk bæredygtighed.
—
Der foreligger en national eller regional strategisk politisk ramme for sundhed, som indeholder:
—
koordinerede foranstaltninger til at forbedre adgangen til sundhedsydelser
—
foranstaltninger til at stimulere effektiviteten i sundhedssektoren gennem anvendelse af serviceydelsesmodeller og infrastruktur
—
et overvågnings- og revisionssystem.
—
Medlemsstaten eller regionen har vedtaget en ramme for tilgængelige budgetmidler på et vejledende grundlag og en omkostningseffektiv koncentration af ressourcer på prioriterede behov i sundhedstjenesterne.
10.
Investeringer i uddannelse og erhvervsuddannelse med henblik på færdigheder og livslang læring
(uddannelsesmålet)
(jf. artikel 9, stk. 1, nr. 10))
ESF:
—
Nedbringe og forebygge tidlig skoleafgang og fremme lige adgang til førskoleundervisning og undervisning på primær og sekundærtrinnet af høj kvalitet, herunder (formelle, ikke-formelle og uformelle) læringsveje med henblik på tilbagevenden til uddannelse
EFRU:
—
Investering i uddannelse og erhvervsuddannelse med henblik på, færdigheder og livslang læring ved at udvikle uddannelsesinfrastruktur
10.1.
Tidlig skoleafgang: Der foreligger en strategisk, politisk ramme for at mindske den tidlige skoleafgang inden for rammerne af artikel 165 i TEUF.
—
Der er etableret et system til indsamling og analyse af data og information om tidlig skoleafgang på de relevante niveauer, som
—
giver et tilstrækkeligt evidensgrundlag til at udvikle målrettede politikker og overvåger udviklingen.
—
Der er etableret en strategisk politisk ramme for tidlig skoleafgang, som:
—
er evidensbaseret
—
dækker relevante uddannelsesområder, også udviklingen i den tidlige barndom, og er særligt rettet mod udsatte grupper, der er mest udsatte for risikoen for tidlig skoleafgang, herunder personer fra marginaliserede samfund, og dækker forebyggelses-, interventions og kompensationsforanstaltninger
—
inddrager alle politikområder og interessenter, der er relevante for bekæmpelse af tidlig skoleafgang.
ESF:
—
forbedre kvaliteten og effektiviteten af og adgangen til videregående og tilsvarende uddannelser med henblik på at øge deltagelses- og gennemførelsesniveauet, navnlig for ugunstigt stillede grupper.
EFRU:
—
Investering i uddannelse og erhvervsuddannelse med henblik på, færdigheder og livslang læring ved at udvikle uddannelsesinfrastruktur
10.2.
Videregående uddannelse: Der foreligger nationale og regionale strategiske politiske rammer for at øge gennemførelse, kvalitet og effektivitet i de videregående uddannelser inden for rammerne af artikel 165 i TEUF.
—
Der foreligger en national eller regional strategisk politisk ramme for videregående uddannelse med følgende elementer:
—
om nødvendigt foranstaltninger til at øge deltagelse og gennemførelse, der:
—
øger deltagelsen i videregående uddannelse blandt lavindkomstgrupper og andre underrepræsenterede grupper med særlig vægt på ugunstigt stillede grupper, herunder personer fra marginaliserede samfund
—
mindsker frafaldsprocenten/forbedrer gennemførelsesprocenten
—
fremmer nyskabende indhold og udvikling af læseplaner
—
foranstaltninger til at øge beskæftigelsesevne og iværksætterånd, der:
—
fremmer udviklingen af "tværfaglige kvalifikationer", bl.a. iværksætteri, i alle relevante videregående uddannelsesplaner
—
mindsker kønsforskelle med hensyn til akademiske og erhvervsuddannelsesmæssige valg.
ESF:
—
Forbedre den lige adgang til livslang læring for alle aldersgrupper i formelt, ikke-formelt og uformelt regi, forbedre arbejdsstyrkens viden, færdigheder og kompetencer og fremme fleksible læringsveje, herunder via erhvervsvejledning og validering af erhvervede kompetencer
EFRU:
—
Investering i uddannelse og erhvervsuddannelse med henblik på færdigheder og livslang læring ved at udvikle uddannelsesinfrastruktur
10.3.
Livslang læring: Der foreligger en national og/eller regional strategisk politisk ramme for livslang læring inden for rammerne af artikel 165 i TEUF.
—
Der er etableret en national eller regional strategisk politisk ramme for livslang læring, som indeholder foranstaltninger:
—
til støtte af udviklings- og forbindelsestjenester for livslang læring (LLL), herunder gennemførelse af disse og opgradering af færdigheder (f.eks. validering, vejledning og uddannelse) og inddragelse af og partnerskab med relevante interessenter
—
til etablering af udvikling af færdigheder hos forskellige målgrupper, når disse identificeres som prioriteter i nationale eller regionale strategiske politiske rammer (f.eks. unge i erhvervsuddannelse, voksne, forældre, der vender tilbage til arbejdsmarkedet, lavtuddannede og ældre arbejdstagere, indvandrere samt andre dårligt stillede grupper, især handicappede personer)
—
til at udvide adgangen til livslang læring, f.eks. gennem tiltag med henblik på en effektiv gennemførelse af instrumenter, der skal øge gennemsigtigheden (f.eks. den europæisk referenceramme for kvalifikationer, nationale kvalifikationsrammer, det europæiske meritoverførselssystem for erhvervsuddannelse, europæisk kvalitetssikring i erhvervsrettede uddannelser)
—
til at forbedre arbejdsmarkedsrelevansen af uddannelse og sikre tilpasning heraf til identificerede målgrupper (f.eks. unge i erhvervsuddannelse, voksne, forældre, der vender tilbage til arbejdsmarkedet, lavtuddannede og ældre arbejdstagere, indvandrere samt andre dårligt stillede grupper, især handicappede personer).
ESF:
—
Forbedre arbejdsmarkedsrelevansen af uddannelsessystemer, lette overgangen fra skole til arbejdsmarked, styrke erhvervsuddannelsessystemerne og deres kvalitet, herunder via mekanismer til forudsigelse af efterspurgte færdigheder, tilpasning af læseplaner samt etablering og udvikling af systemer for arbejdsbaseret læring, herunder systemer med kombineret teoretisk og praktisk læring samt lærlingeordninger.
EFRU:
—
Investere i uddannelse og erhvervsuddannelse med henblik på færdigheder og livslang læring ved at udvikle uddannelsesinfrastruktur
10.4.
Der foreligger en national eller regional strategisk politisk ramme for at øge erhvervsuddannelsernes kvalitet og effektivitet inden for rammerne af artikel 165 i TEUF.
—
Der foreligger en national eller regional strategisk politisk ramme for at øge erhvervsuddannelsernes kvalitet og effektivitet inden for rammerne af artikel 165 i TEUF, der indeholder foranstaltninger for følgende:
—
at forbedre arbejdsmarkedsrelevansen af erhvervsuddannelsessystemerne i tæt samarbejde med relevante interessenter, herunder via mekanismer til forudsigelse af efterspurgte kvalifikationer, tilpasning af læseplaner samt styrkelse af arbejdsbaseret læring i forskellige former
—
at øge erhvervsuddannelsernes kvalitet og tiltrækningskraft, herunder gennem oprettelse af en national tilgang til kvalitetssikring af erhvervsuddannelse (for eksempel i tråd med den europæiske referenceramme for kvalitetssikring af erhvervsuddannelse) og gennemførelse af instrumenter til sikring af større gennemsigtighed og anerkendelse, f.eks. det europæiske meritoverførselssystem for erhvervsuddannelse (ECVET).
11.
Styrkelse af den institutionelle kapacitet for offentlige myndigheder og aktører og effektiv offentlig forvaltning
(jf. artikel 9, stk. 1, nr. 11))
ESF:
—
Investering i institutionel kapacitet og de offentlige forvaltningers og offentlige tjenesteydelsers effektivitet på nationalt, regionalt og lokalt plan med henblik på reformer, bedre regulering og god forvaltningsskik.
EFRU:
—
Styrke den institutionelle kapacitet og en effektiv offentlig forvaltning ved at styrke den institutionelle kapacitet og effektiviteten af de offentlige forvaltninger og offentlige tjenesteydelser i forbindelse med EFRU's gennemførelse og støtte foranstaltninger under ESF til styrkelse af den institutionelle kapacitet og effektiviteten af den offentlige forvaltning.
Samhørighedsfonden:
—
Styrke den institutionelle kapacitet og en effektiv offentlig forvaltning gennem foranstaltninger til styrkelse af den institutionelle kapacitet og effektiviteten af offentlige forvaltninger og offentlige ydelser i forbindelse med Samhørighedsfondens gennemførelse.
—
Der foreligger en strategisk politisk ramme for styrkelse af medlemsstatens administrative effektivitet, bl.a. gennem reform af den offentlige forvaltning
—
Der er etableret en strategisk politisk ramme for styrkelse af medlemsstaternes offentlige myndigheders administrative effektivitet og deres færdigheder, der indeholder følgende elementer, og den er ved at blive gennemført.
—
en analyse og strategisk planlægning af juridiske, organisatoriske og/eller proceduremæssige reformtiltag
—
udvikling af forvaltningssystemer af høj kvalitet
—
integrerede tiltag til forenkling og rationalisering af administrative procedurer
—
udvikling og gennemførelse af strategier og politikker for menneskelige ressourcer, der dækker de vigtigste identificerede mangler på dette område
—
udvikling af færdigheder på alle niveauer inden for de offentlige myndigheders erhvervshierarki
—
udvikling af overvågnings- og evalueringsprocedurer og -instrumenter.
DEL II:   Generelle forhåndsbetingelser
Område
Forhåndsbetingelse
Opfyldelseskriterier
1.
Bekæmpelse af diskrimination
Der foreligger en administrativ kapacitet til gennemførelse og anvendelse af EU-lovgivningen og EU-politikken om bekæmpelse af diskrimination på området for ESI-fondene
—
Ordninger i overensstemmelse med medlemsstaternes institutionelle og retlige rammer til at inddrage organer med ansvar for fremme af ligebehandling af alle personer under hele forberedelsen og gennemførelsen af programmerne, herunder rådgivning om ligestilling i forbindelse med aktiviteter vedrørende ESI-fondene
—
Ordninger til efteruddannelse til medarbejdere ved de myndigheder, der er involveret i forvaltningen og kontrollen af ESI-fondene på området for EU-lovgivning og EU-politik om bekæmpelse af diskrimination.
2.
Køn
Der foreligger en administrativ kapacitet til gennemførelse og anvendelse af EU-lovgivningen og EU-politikken om ligestilling mellem kønnene på området for ESI-fondene
—
Ordninger i overensstemmelse med medlemsstaternes institutionelle og retlige rammer for inddragelse af organer med ansvar for ligestilling mellem kønnene under hele forberedelsen og gennemførelsen af programmerne, herunder rådgivning om ligestilling mellem kønnene i forbindelse med aktiviteter vedrørende ESI-fondene
—
Ordninger til efteruddannelse til medarbejdere ved de myndigheder, der er involveret i forvaltningen og kontrollen af ESI-fondene på området for EU-lovgivning og EU-politik om ligestilling mellem kønnene samt integration af kønsaspektet.
3.
Handicap
Der foreligger en administrativ kapacitet til gennemførelse og anvendelse af FN-konventionen om handicappedes rettigheder (UNCRPD) på området for ESI-fondene i overensstemmelse med Rådets afgørelse 2010/48/EF
 (
9
)
—
Ordninger i overensstemmelse med medlemsstaternes institutionelle og retlige rammer for høring og inddragelse af organer med ansvar for beskyttelse af handicappede personers rettigheder eller organisationer, der repræsenterer handicappede personer, samt andre relevante interessenter under hele forberedelsen og gennemførelsen af programmerne
—
Ordninger til efteruddannelse til medarbejdere ved de myndigheder, der er involveret i forvaltningen og kontrollen af ESI-fondene på området for gældende lovgivning og politik på både nationalt og EU-plan om handicap, herunder tilgængeligheden og den praktiske anvendelse af UNCRPD, som afspejlet i den relevante EU- og nationale lovgivning
—
Ordninger til at sikre overvågning af gennemførelsen af artikel 9 i UNCRPD i forhold til ESI-fondene under hele forberedelsen og gennemførelsen af programmerne.
4.
Offentlige indkøb
Der foreligger ordninger, som sikrer effektiv anvendelse af Unionens lovgivning om offentlige indkøb inden for ESI-fondene.
—
Ordninger, der sikrer effektiv anvendelse af Unionens regler om offentlige indkøb gennem passende mekanismer
—
Ordninger, der sikrer, at udbudsprocedurerne er gennemsigtige
—
Ordninger for efteruddannelse og informationsformidling til medarbejdere, der er involveret i gennemførelse af ESI-fondene
—
Ordninger, der skal sikre den administrative kapacitet til gennemførelse og anvendelse af EU-reglerne om offentlige indkøb.
5.
Statsstøtte
Der foreligger ordninger, som sikrer effektiv anvendelse af Unionens statsstøtteregler på området for ESI-fondene.
—
Ordninger, der sikrer effektiv anvendelse af Unionens statsstøtteregler
—
Ordninger for efteruddannelse og informationsformidling til medarbejdere, der er involveret i gennemførelse af ESI-fondene
—
Ordninger, der skal sikre den administrative kapacitet til gennemførelse og anvendelse af Unionens statsstøtteregler.
6.
Miljølovgivning vedrørende vurdering af virkninger på miljøet (VVM) og strategisk miljøvurdering (SMV)
Der foreligger ordninger, som sikrer effektiv anvendelse af Unionens miljølovgivning vedrørende VVM og SMV.
—
Ordninger, der sikrer effektiv anvendelse af Europa-Parlamentets og Rådets direktiv 2011/92/EU
 (
10
)
 (VVM) og af Europa-Parlamentets og Rådets direktiv 2001/42/EF
 (
11
)
 (SMV):
—
Ordninger for efteruddannelse og informationsformidling til medarbejdere, der er involveret i gennemførelse af VVM- og SMV-direktiverne
—
Ordninger til sikring af tilstrækkelig administrativ kapacitet.
7.
Statistiske systemer og resultatindikatorer
Der foreligger et statistisk grundlag, som er nødvendigt for at foretage evalueringer til at vurdere programmernes effektivitet og virkning.
Der foreligger et system af resultatindikatorer, som er nødvendige for at vælge de tiltag, der mest effektivt bidrager til at opnå de ønskede resultater, overvåge fremskridt mod resultater og foretage en evaluering af virkningerne.
—
Der er etableret ordninger for rettidig indsamling og aggregering af statistiske data med følgende elementer:
—
afdækning af kilder og mekanismer til at sikre statistisk validering
—
ordninger for offentliggørelse og offentlig tilgængelighed af aggregerede data
—
et effektivt system af resultatindikatorer, bl.a.:
—
udvælgelse af resultatindikatorer for hvert program, der giver information om, hvad der motiverer udvælgelsen af de politiske tiltag, der støttes af programmet
—
fastsættelse af mål for disse indikatorer
—
foreneligheden af hver indikator med følgende krav: styrke og statistisk validering, entydig normativ fortolkning, responsivitet i forhold til politikken, rettidig dataindsamling
—
procedurer til at sikre, at der for alle operationer, som støttes af programmet, er vedtaget et effektivt indikatorsystem.
(
1
)
  Europa-Parlamentets og Rådets direktiv 2010/31/EU af 19. maj 2010 om bygningers energimæssige ydeevne (
EUT L 153 af 18.6.2010, s. 13
).
(
2
)
  Europa-Parlamentets og Rådets direktiv 2012/27/EU af 25. oktober 2012 om energieffektivitet, om ændring af direktiv 2009/125/EF og 2010/30/EU samt om ophævelse af direktiv 2004/8/EF og 2006/32/EF (
EUT L 315 af 14.11.2012, s. 1
).
(
3
)
  Europa-Parlamentets og Rådets direktiv 2006/32/EF af 5. april 2006 om energieffektivitet i slutanvendelserne og om energitjenester samt om ophævelse af Rådets direktiv 93/76/EØF (
EUT L 114 af 27.4.2006, s. 64
).
(
4
)
  Europa-Parlamentets og Rådets direktiv 2009/28/EF af 23. april 2009 om fremme af anvendelsen af energi fra vedvarende energikilder og om ændring og senere ophævelse af direktiv 2001/77/EF og 2003/30/EF (
EUT L 140 af 5.6.2009, s. 16
).
(
5
)
  Europa-Parlamentets og Rådets forordning (EU) nr. 1315/2013 af 11. december 2013 om Unionens retningslinjer for udvikling af det transeuropæiske transportnet og om ophævelse af afgørelse nr. 661/2010/EU (
EUT L 348 af 20.12.2013, s. 1
).
(
6
)
  Europa-Parlamentets og Rådets forordning (EF) nr. 714/2009 af 13. juli 2009 om betingelserne for netadgang i forbindelse med grænseoverskridende elektricitetsudveksling og om ophævelse af forordning (EF) nr. 1228/2003 (
EUT L 211 af 14.8.2009, s. 15
).
(
7
)
  Europa-Parlamentets og Rådets forordning (EF) nr. 715/2009 af 13. juli 2009 om betingelserne for adgang til naturgastransmissionsnet og om ophævelse af forordning (EF) nr. 1775/2005 (
EUT L 211 af 14.8.2009, s. 36
).
(
8
)
  Europa-Parlamentets og Rådets forordning (EU) nr. 347/2013 af 17. april 2013 om retningslinjer for den transeuropæiske energiinfrastruktur og om ophævelse af beslutning nr. 1364/2006/EF og ændring af forordning (EF) nr. 713/2009, (EF) nr. 714/2009 og (EF) nr. 715/2009 (
EUT L 15 af 25.4.2013, p. 39
).
(
9
)
  Rådets afgørelse 2010/48/EF af 26. november 2009 om Det Europæiske Fællesskabs indgåelse af De Forenede Nationers konvention om handicappedes rettigheder (
EUT L 23 af 27.1.2010, s. 35
).
(
10
)
  Europa-Parlamentets og Rådets direktiv 2011/92/EU af 13. december 2011 om vurdering af visse offentlige og private projekters indvirkning på miljøet (
EUT L 26 af 28.1.2012, s. 1
).
(
11
)
  Europa-Parlamentets og Rådets direktiv 2001/42/EF af 27. juni 2001 om vurdering af bestemte planers og programmers indvirkning på miljøet
(
EFT L 197 af 21.7.2001, s. 30
).
BILAG XII
INFORMATION OG KOMMUNIKATION VEDRØRENDE STØTTE FRA FONDENE
1.   LISTE OVER OPERATIONER
Listen over operationer, jf. artikel 115, stk. 2, skal indeholde følgende datafelter på mindst ét af medlemsstatens officielle sprog:
—
støttemodtagerens navn (kun juridiske personer; der skal ikke anføres fysiske personer)
—
operationens navn
—
resumé af operationen
—
operationens startdato
—
operationens slutdato (forventet dato for fysisk fuldførelse eller fuldstændig gennemførelse af operationen)
—
samlede støtteberettigede udgifter til operationen
—
Unionens medfinansieringssats (pr. prioritetsakse)
—
operationens postnummer eller anden passende angivelse af sted
—
land
—
navn på interventionskategori for operationen i overensstemmelse med artikel 96, stk. 2, første afsnit, litra b), nr. vi)
—
dato for seneste ajourføring af listen over operationer.
Overskrifterne for datafelter skal også anføres på mindst ét andet officielt EU-sprog.
2.   INFORMATIONS- OG KOMMUNIKATIONSFORANSTALTNINGER RETTET MOD OFFENTLIGHEDEN
Medlemsstaten, forvaltningsmyndigheden og støttemodtagerne tager de nødvendige skridt til at sørge for information til og kommunikation med offentligheden om operationer, hvortil der ydes støtte under et operationelt program i overensstemmelse med denne forordning.
2.1.   Medlemsstatens og forvaltningsmyndighedens ansvar
1.
Medlemsstaten og forvaltningsmyndigheden sikrer, at informations- og kommunikationsforanstaltningerne gennemføres i overensstemmelse med kommunikationsstrategien, og at disse foranstaltninger sigter mod den bredest mulige mediedækning med brug af forskellige kommunikationsformer og -metoder på det relevante niveau.
2.
Medlemsstaten eller forvaltningsmyndigheden er ansvarlig for som minimum følgende informations- og kommunikationsforanstaltninger:
a)
tilrettelæggelse af en større informationsaktivitet i forbindelse med lanceringen af det eller de operationelle programmer, selv før godkendelsen af de relevante kommunikationsstrategier
b)
tilrettelæggelse af én større informationsaktivitet om året, der fremmer støttemulighederne og de strategier, der følges, og hvor resultaterne af det eller de operationelle programmer præsenteres, bl.a. større projekter, fælles handlingsplaner og andre projekteksempler, hvor det er relevant
c)
opsættelse af Unionens logo på hver forvaltningsmyndigheds område
d)
elektronisk offentliggørelse af listen over operationer i overensstemmelse med afsnit 1, i dette bilag
e)
præsentation af eksempler på operationer pr. operationelt program på webportalen eller det operationelle programs websted, der er tilgængeligt via webportalen. Eksemplerne skal foreligge på et af de mest talte officielle EU-sprog ud over de(t) officielle sprog i den pågældende medlemsstat
f)
ajourført information om det operationelle programs gennemførelse, bl.a., hvor det er relevant, dets vigtigste resultater, på webportalen eller det operationelle programs websted, der er tilgængeligt via webportalen.
3.
Forvaltningsmyndigheden inddrager, hvor det er relevant, følgende organer i informations- og kommunikationsforanstaltningerne i overensstemmelse med national lovgivning og praksis:
a)
de i artikel 5 anførte partnere
b)
EU-informationscentre og Kommissionens repræsentationskontorer samt Europa-Parlamentets informationskontorer i medlemsstaterne
c)
uddannelses- og forskningsinstitutioner.
Disse organer sørger for bred formidling af informationen, jf. artikel 115, stk. 1.
2.2.   Støttemodtagerens ansvar
1.
Støttemodtageren anerkender i alle sine informations- og kommunikationsforanstaltninger fondenes støtte til operationen ved:
a)
at afbilde EU-logoet i overensstemmelse med de tekniske specifikationer i gennemførelsesretsakten, som er vedtaget af Kommissionen i henhold til artikel 115, stk. 4, samt henvise til Unionen
b)
at henvise til den eller de fonde, hvorfra der er ydet støtte til operationen.
Hvis en informations- eller kommunikationsforanstaltning vedrører en eller flere operationer, som er medfinansieret af mere end én fond, bør henvisningen i litra b) erstattes af en henvisning til ESI-fondene.
2.
Under gennemførelsen af en operation informerer støttemodtageren offentligheden om den støtte, der er opnået fra fondene, ved:
a)
at lægge en kort beskrivelse af operationen, der står i et rimeligt forhold til støttens størrelse, herunder mål og output, ud på støttemodtagerens websted, hvis et sådant websted eksisterer, og fremhæve den økonomiske støtte fra Unionen
b)
at opsætte mindst én plakat for operationer, der ikke er omfattet af punkt 4 og 5, med information om projektet (minimumsstørrelse A3), herunder om den økonomiske støtte fra Unionen på et sted, som er klart synligt for offentligheden, f.eks. indgangsområdet til en bygning.
3.
For operationer med støtte fra ESF og, hvor det er relevant, for operationer med støtte fra EFRU eller Samhørighedsfonden sikrer støttemodtageren, at deltagerne i operationen er informeret om denne finansiering.
Alle dokumenter, der vedrører gennemførelsen af en operation, og som er rettet mod offentligheden eller deltagerne, herunder deltagerbeviser eller andre attester, skal indeholde oplysning om, at der er ydet støtte til det operationelle program gennem fonden eller fondene.
4.
Under gennemførelsen af en operation under EFRU eller Samhørighedsfonden opsætter støttemodtageren på et sted, der er klart synligt for offentligheden, et midlertidigt skilt af en betydelig størrelse for hver operation, med oplysning om finansiering af infrastruktur eller bygge- og anlægsarbejde, hvortil den samlede offentlige støtte overstiger 500 000 EUR.
5.
Senest tre måneder efter afslutningen af en operation opsætter støttemodtageren en plade eller et skilt af permanent karakter og betydelig størrelse på et sted, der er klart synligt for offentligheden, for hver operation, som opfylder følgende kriterier:
a)
den samlede offentlige støtte til operationen overstiger 500 000 EUR
b)
operationen består af køb af en fysisk genstand, finansiering af infrastruktur eller bygge- og anlægsarbejde.
På pladen eller skiltet anføres operationens titel og hovedmålsætning. Pladen eller skiltet udføres i overensstemmelse med de tekniske specifikationer, der er vedtaget af Kommissionen i overensstemmelse med artikel 115, stk. 4.
3.   INFORMATIONSFORANSTALTNINGER FOR POTENTIELLE STØTTEMODTAGERE OG STØTTEMODTAGERE
3.1.   Informationsforanstaltninger over for potentielle støttemodtagere
1.
I overensstemmelse med kommunikationsstrategien sikrer forvaltningsmyndigheden, at information om det operationelle programs strategi og målsætninger og de finansieringsmuligheder, der skyldes fælles støtte fra Unionen og medlemsstaten, formidles bredt til potentielle støttemodtagere og alle interesserede parter med nærmere oplysninger om den økonomiske støtte fra de berørte fonde.
2.
Forvaltningsmyndigheden sikrer, at potentielle støttemodtagere har adgang til relevant information, herunder og om nødvendigt ajourført information under hensyntagen til tilgængeligheden af elektroniske eller andre kommunikationstjenester for visse potentielle støttemodtagere, om som minimum følgende:
a)
finansieringsmulighederne og indkaldelse af ansøgninger
b)
betingelserne for støtteberettigelse af udgifter, som skal opfyldes for at komme i betragtning under et operationelt program
c)
en beskrivelse af procedurerne for behandling af støtteansøgninger og angivelse af sagsbehandlingstid
d)
kriterierne for udvælgelse af de operationer, hvortil der ydes støtte
e)
kontakter på nationalt, regionalt og lokalt plan, som kan informere om de operationelle programmer
f)
de potentielle støttemodtageres ansvar for at informere offentligheden om formålet med operationen og støtten fra fondene til operationen i overensstemmelse med punkt 2.2 ovenfor. Forvaltningsmyndigheden kan anmode potentielle støttemodtagere om i ansøgningerne at komme med forslag til vejledende kommunikationsaktiviteter, der står i forhold til operationens størrelse.
3.2.   Informationsforanstaltninger over for støttemodtagere
1.
Forvaltningsmyndigheden underretter støttemodtagerne om, at de ved at acceptere støtten samtidig accepterer at figurere på den liste over operationer, der offentliggøres i henhold til artikel 115, stk. 2.
2.
Forvaltningsmyndigheden sørger for information og kommunikationsmateriale, herunder elektroniske skabeloner, for at hjælpe støttemodtagerne med at opfylde deres forpligtelser i henhold til afsnit 2.2, hvor det er relevant.
4.   ELEMENTER I KOMMUNIKATIONSSTRATEGIEN
Kommunikationsstrategien, der opstilles af forvaltningsmyndigheden, og hvor det er relevant af medlemsstaten, skal omfatte følgende elementer:
a)
en beskrivelse af strategien, bl.a. de vigtigste informations- og kommunikationsforanstaltninger, der skal træffes af medlemsstaten eller forvaltningsmyndigheden, rettet mod støttemodtagere, potentielle støttemodtagere, oplysningsspredningstjenester og offentligheden under hensyntagen til de i artikel 115 anførte mål
b)
en beskrivelse af materialer, der foreligger i formater, som er tilgængelige for handicappede personer
c)
en beskrivelse af, hvordan støttemodtagere vil blive støttet i deres kommunikationsaktiviteter
d)
det vejledende budget for strategiens gennemførelse
e)
en beskrivelse af de administrative organer, herunder personaleressourcer, der får ansvar for at gennemføre informations- og kommunikationsforanstaltningerne
f)
tilrettelæggelse af informations- og kommunikationsforanstaltninger, jf. punkt 2, herunder det websted eller den webportal, hvor disse data er tilgængelige
g)
en beskrivelse af, hvordan informations- og kommunikationsforanstaltningerne skal vurderes med hensyn til synliggørelse af og oplysning om politikken, det operationelle program, operationerne samt fondenes og Unionens rolle
h)
evt. en beskrivelse af anvendelsen af de vigtigste resultater af det foregående operationelle program
i)
en årlig ajourføring med en beskrivelse af de informations- og kommunikationsaktiviteter, der skal udføres i det følgende år.
BILAG XIII
KRITERIER FOR UDPEGELSE AF FORVALTNINGSMYNDIGHEDEN OG ATTESTERINGSMYNDIGHEDEN
1.   INTERNE KONTROLFORHOLD
i)
Frifindelse af en organisatorisk struktur, som omfatter forvaltnings- og attesteringsmyndighedernes funktioner, og fordelingen af funktioner inden for hver af disse myndigheder, som sikrer overholdelse af princippet om adskillelse af funktioner, hvor dette er hensigtsmæssigt.
ii)
Ramme for i tilfælde af uddelegering af opgaver til bemyndigede organer at sikre fastlæggelse af deres respektive ansvarsområder og forpligtelser, verificering af deres kapacitet til at udføre de uddelegerede opgaver, samt at der forefindes rapporteringsprocedurer.
iii)
Rapporterings- og overvågningsprocedurer vedrørende uregelmæssigheder og inddrivelse af uretmæssigt udbetalte beløb.
iv)
Plan for fordeling af de fornødne menneskelige ressourcer med de rette tekniske færdigheder på forskellige niveauer og til forskellige funktioner i organisationen.
2.   RISIKOSTYRING
Under hensyntagen til proportionalitetsprincippet en ramme med henblik på at sikre, at der om nødvendigt kan gennemføres en passende risikostyring, navnlig i tilfælde af større ændringer i aktiviteterne.
3.   STYRINGS- OG KONTROLAKTIVITETER
A.   Forvaltningsmyndigheden
i)
Procedurer vedrørende ansøgninger om tilskud, bedømmelse af ansøgninger, udvælgelse med henblik på finansiering, herunder instrukser og vejledning, som sikrer operationernes bidrag i overensstemmelse med artikel 125, stk. 3, litra a), nr. i).til at nå de specifikke mål for og resultater af de relevante prioriteter.
ii)
Procedurer til forvaltningsverificering, herunder administrativ verificering af alle støttemodtageres anmodninger om refusion og verificering på stedet af operationer.
iii)
Procedurer til behandling af støttemodtageres anmodninger om refusion og godkendelse af betalinger.
iv)
Procedurer med henblik på et systems indsamling, registrering og lagring i elektronisk form af data om hver enkelt operation, herunder eventuelt data om individuelle deltagere og opdeling af data vedrørende indikatorer efter køn, hvor det er krævet og sikring af, at systemernes sikkerhed er i overensstemmelse med internationalt accepterede standarder.
v)
Procedurer indført af forvaltningsmyndigheden til sikring af, at støttemodtagere enten har et særskilt regnskabssystem eller en passende regnskabskode for alle transaktioner med tilknytning til en operation.
vi)
Procedurer til indførelse af effektive og passende forholdsregler mod svig.
vii)
Procedurer til sikring af et tilstrækkeligt revisionsspor og arkiveringssystem.
viii)
Procedurer til udarbejdelse af forvaltningserklæringen, rapportering om udførte kontroller og identificerede svagheder samt den årlige sammenfatning af de endelige revisioner og kontroller.
ix)
Procedurer til sikring af, at støttemodtageren forelægges et dokument med angivelse af betingelserne for støtte for hver operation.
B.   Attesteringsmyndigheden
i)
Procedurer til attestering af mellemliggende betalingsanmodninger til Kommissionen.
ii)
Procedurer til udarbejdelse af regnskaber og attestering af, at de er korrekte, fuldstændige og nøjagtige, og at udgifterne opfylder gældende lovgivning under hensyntagen til resultaterne fra alle revisioner.
iii)
Procedurer til sikring af et passende revisionsspor ved at opbevare regnskabsregistreringer, herunder registrering i elektronisk form af beløb, som skønnes at kunne inddrives, inddrevne beløb og beløb, der trækkes tilbage, for hver operation.
iv)
Hvor det er relevant, procedurer til sikring af, at attesteringsmyndigheden modtager de fornødne oplysninger fra forvaltningsmyndigheden om de udførte verificeringer og resultaterne af de revisioner, der er blevet udført af eller under revisionsmyndighedens ansvar.
4.   OVERVÅGNING
A.   Forvaltningsmyndigheden
i)
Procedurer til at støtte arbejdet i overvågningsudvalget.
ii)
Procedurer til udarbejdelse og forelæggelse af årlige og endelige gennemførelsesrapporter for Kommissionen.
B.   Attesteringsmyndigheden
Procedurer vedrørende opfyldelse af attesteringsmyndighedens ansvar for overvågningen af resultaterne af forvaltningsverificeringen og resultaterne af de revisioner, som er blevet udført af eller under revisionsmyndighedens ansvar, inden indgivelsen af betalingsanmodningerne til Kommissionen.
BILAG XIV
SAMMENLIGNINGSTABEL
Forordning (EF) nr. 1083/2006
Nærværende forordning
Artikel 1
Artikel 1
Artikel 2
Artikel 2
Artikel 3 og 4
Artikel 89
Artikel 5, 6 og 8
Artikel 90
Artikel 7
—
Artikel 9
Artikel 4 og 6
Artikel 10
Artikel 4, stk. 1
Artikel 11
Artikel 5
Artikel 12
Artikel 4, stk. 4
Artikel 13
Artikel 4, stk. 5
Artikel 14
Artikel 4, stk. 7 og 8, og artikel 73
Artikel 15
Artikel 95
Artikel 16
Artikel 7
Artikel 17
Artikel 8
Artikel 18
Artikel 91
Artikel 19 - 21
Artikel 92
Artikel 22
Artikel 93 og 94
Artikel 23
Artikel 92, stk. 6
Artikel 24
Artikel 91, stk. 3
Artikel 25
Artikel 10 og 11
Artikel 26
Artikel 12
Artikel 27
Artikel 15
Artikel 28
Artikel 14 og 16
Artikel 29
Artikel 52
Artikel 30
Artikel 53
Artikel 31
Artikel 113
Artikel 32
Artikel 26, 29 og artikel 96, stk. 9 og 10
Artikel 33
Artikel 30 og artikel 96, stk. 11
Artikel 34
Artikel 98
Artikel 35
Artikel 99
Artikel 36
Artikel 31
Artikel 37
Artikel 27 og artikel 96, stk. 1 - 8
Artikel 38
—
Artikel 39
Artikel 100
Artikel 40
Artikel 101
Artikel 41
Artikel 102 og 103
Artikel 42
Artikel 123, stk. 7
Artikel 43
—
Artikel 43a
Artikel 67
Artikel 43b
Artikel 67
Artikel 44
Artikel 37 - 46
Artikel 45
Artikel 58 og 118
Artikel 46
Artikel 59 og 119
Artikel 47
Artikel 54
Artikel 48
Artikel 55, artikel 56, stk. 1 - 3, artikel 57 og artikel 114, stk. 1 og 2
Artikel 49
Artikel 56, stk. 4, artikel 57 og artikel 114, stk. 3
Artikel 50
Artikel 20 - 22
Artikel 51
—
Artikel 52
Artikel 121
Artikels 53 og 54
Artikel 60 og 120
Artikel 55
Artikel 61
Artikel 56
Artikel 65 - 70
Artikel 57
Artikel 71
Artikel 58
Artikel 73
Artikel 59
Artikel 123
Artikel 60
Artikel 125
Artikel 61
Artikel 126
Artikel 62
Artikel 127
Artikel 63
Artikel 47
Artikel 64
Artikel 48
Artikel 65
Artikel 110
Artikel 66
Artikel 49
Artikel 67
Artikel 50 og 111
Artikel 68
Artikel 51 og 112
Artikel 69
Artikel 115 - 117
Artikel 70
Artikel 74 og 122
Artikel 71
Artikel 124
Artikel 72
Artikel 75
Artikel 73
Artikel 128
Artikel 74
Artikel 148
Artikel 75
Artikel 76
Artikel 76
Artikel 77 og 129
Artikel 77
Artikel 78 og 130
Artikel 78 og 78a
Artikel 131
Artikel 79
—
Artikel 80
Artikel 132
Artikel 81
Artikel 80 og 133
Artikel 82
Artikel 81 og 134
Artikel 83
—
Artikel 84
Artikel 82
Artikel 85 to 87
Artikel 135
Artikel 88
—
Artikel 89
Artikel 141
Artikel 90
Artikel 140
Artikel 91
Artikel 83
Artikel 92
Artikel 142
Artikel 93
Artikel 86 og 136
Artikel 94
—
Artikel 95
—
Artikel 96
Artikel 87
Artikel 97
Artikel 88
Artikel 98
Artikel 143
Artikel 99
Artikel 85 og 144
Artikel 100
Artikel 145
Artikel 101
Artikel 146
Artikel 102
Artikel 147
Artikel 103 og 104
Artikel 150
Artikel 105
Artikel 152
Artikel 105a
—
Artikel 106
Artikel 151
Artikel 107
Artikel 153
Artikel 108
Artikel 154
Fælles erklæring fra Rådet og Kommissionen om artikel 67
Rådet og Kommissionen er enige om, at artikel 67, stk. 4, som udelukker anvendelsen af forenklede omkostninger som fastsat i artikel 67, stk. 1, litra b)-d), i tilfælde hvor en operation eller et projekt, der udgør en del af en operation, gennemføres udelukkende gennem procedurer for offentlige indkøb, ikke udelukker gennemførelsen af en operation gennem procedurer for offentlige indkøb, der resulterer i betalinger fra støttemodtageren til ordremodtageren baseret på på forhånd fastlagte enhedsomkostninger. Rådet og Kommissionen er enige om, at de omkostninger, der er fastlagt og betalt af støttemodtageren baseret på disse enhedsomkostninger fastlagt gennem procedurer for offentlige indkøb, udgør faktiske omkostninger, som støttemodtageren faktisk har afholdt i henhold til artikel 67, stk. 1, litra a).
Fælles erklæring fra Europa-Parlamentet, Rådet og Kommissionen om revision af Europa-Parlamentets og Rådets forordning (EU, Euratom) nr. 966/2012 i tilknytning til genopførelse af bevillinger
Europa-Parlamentet, Rådet og Kommissionen har indgået aftale om, at der i revisionen af finansforordningen, der afstemmer Europa-Parlamentets og Rådets forordning (EU, Euratom) nr. 966/2012 efter den flerårige finansielle ramme for 2014–2020, skal indføjes de fornødne bestemmelser for gennemførelse af ordningerne for tildeling af resultatreserven og vedrørende implementeringen af de finansielle instrumenter i artikel 39 (SMV-initiativet) i forordningen, der fastsætter de fælles bestemmelser for de europæiske struktur- og investeringsfonde vedrørende genopførelse af
i.
bevillinger, der er blevet forpligtet til programmer i tilknytning til resultatreserven og som har måttet frigøres som følge af, at prioriteterne inden for disse programmer ikke har nået deres milepæle
ii.
bevillinger, der er blevet forpligtet i forbindelse med de formålsbestemte programmer, der er omhandlet i artikel 39, stk. 4, litra b), og som måtte frigøres som følge af, at en medlemsstat har måttet indstille sin deltagelse i det finansielle instrument.
Fælles erklæring fra Europa-Parlamentet, Rådet og Kommissionen om artikel 1
I tilfælde af at yderligere behørigt begrundede undtagelser fra de fælles bestemmelser er nødvendige for at tage hensyn til særegne forhold vedrørende EHFF eller ELFUL, forpligter Europa-Parlamentet, Rådet og Kommissionen sig til at tillade sådanne undtagelser ved, under iagttagelse af behørig omhu, at foretage de fornødne modifikationer af forordningen om fælles bestemmelser for de europæiske struktur- og investeringsfonde.
Fælles erklæring fra Europa-Parlamentet og Rådet om udelukkelse af nogen som helst tilbagevirkende kraft, for så vidt angår anvendelse af artikel 5, stk. 3
Europa-Parlamentet og Rådet er enige om, at:
—
med hensyn til anvendelsen af artikel 14, stk. 2, artikel 5, stk. 1, litra c), og artikel 26, stk. 2, i forordningen om fælles bestemmelser for de europæiske struktur- og investeringsfonde, omfatter de foranstaltninger, der er truffet af medlemsstaterne for at inddrage de i artikel 5, stk. 1, omhandlede partnere, i forberedelsen af partnerskabsaftalen og de i artikel 5, stk. 2, omhandlede programmer, alle foranstaltninger, der er truffet på praktisk niveau af medlemsstaterne, uanset deres tidsplan, såvel som foranstaltninger, der er truffet af medlemsstaterne før forordningen og før den delegerede retsakt vedrørende den europæiske adfærdskodeks, som vedtages i overensstemmelse med samme forordnings artikel 5, stk. 3, er trådt i kraft, i løbet af de forberedende faser af medlemsstaternes programmeringsprocedure, forudsat at målene i partnerskabsprincippet som fastlagt i forordningen er nået. I denne sammenhæng træffer medlemsstaterne i medfør af deres nationale og regionale beføjelser beslutning om indholdet af både den foreslåede partnerskabsaftale og de forslåede udkast til programmer, og det i overensstemmelse med forordningens relevante bestemmelser og de fondsspecifikke regler
—
den delegerede retsakt om en europæisk adfærdskodeks, som vedtages i overensstemmelse med artikel 5, stk. 3, vil under ingen omstændigheder og hverken direkte eller indirekte have nogen tilbagevirkende kraft, særligt hvad angår godkendelsesproceduren for partnerskabsaftalen og programmerne, eftersom det ikke er EU-lovgiverens hensigt at tillægge Kommissionen nogen beføjelser, således af denne kan forkaste godkendelsen af partnerskabsaftalen og programmerne udelukkende baseret på en eller anden form for misligholdelse af den europæiske adfærdskodeks, som er vedtaget i overensstemmelse med artikel 5, stk. 3
—
Europa-Parlamentet og Rådet tilskynder Kommissionen til at stille udkastet til den delegerede retsakt, som skal vedtages i henhold til artikel 5, stk. 3, til deres rådighed så hurtigt som muligt, men ikke senere end den dato, hvor den politiske aftale om forordningen om fælles bestemmelser for de europæiske struktur- og investeringsfonde vedtages af Rådet, eller hvis denne dato kommer først, den dato, hvor udkastet til betænkning om denne forordning sættes under afstemning på Europa-Parlamentets plenarmøde.

Summary:
Fælles regler for de europæiske struktur- og investeringsfonde (2014-2020)
RESUMÉ AF:
Forordning (EU) 
nr. 1303/2013
 — fælles regler om Den Europæiske Fond for Regionaludvikling, Den Europæiske Socialfond, Samhørighedsfonden, Den Europæiske Landbrugsfond for Udvikling af Landdistrikterne og Den Europæiske Hav- og Fiskerifond
HVAD ER FORMÅLET MED FORORDNINGEN?
Forordning (EU) 
nr. 1303/2013
 er kendt som 
forordningen om fælles bestemmelser
 og fastlægger fælles principper, regler og standarder for driften af de 
europæiske struktur- og investeringsfonde (ESI-fondene)
 for perioden 2014-2020.
Forordning (EU) 2022/562 ændrer forordning (EU) 
nr. 1303/2013
 og indfører ændringer i 
Den Europæiske Unions
 (EU) regler for samhørighedspolitik for at gøre det så hurtigt og nemt som muligt for EU’s 
medlemsstater
 at hjælpe mennesker, der flygter fra Ukraine, og samtidig fortsætte med at støtte genopretningen af EU’s regioner.
Ændringsforordning (EU) 2022/613 
2022/613
 giver straks medlemsstaterne adgang til mere indledende finansiering fra programmet genopretningsbistand til samhørighed og til områder i Europa (
REACT-EU
) og gør det lettere at dække basale behov og støtte til flygtninge fra Ukraine.
Ændringsforordning (EU) 
2022/2039
 giver mulighed for yderligere fleksibilitet for at afhjælpe følgerne af russiske militærangreb i Ukraine.
Ændringsforordning (EU) 
2023/435
 dækker 
REPowerEU
-aktiviteter i genopretnings- og resiliensplaner.
HOVEDPUNKTER
ESI-fondene består af 
5 fonde
: 
Den Europæiske Fond for Regionaludvikling
 (EFRU),
Den Europæiske Socialfond
 (ESF),
Samhørighedsfonden
,
Den Europæiske Landbrugsfond for Udvikling af Landdistrikterne
 (ELFUL),
Den Europæiske Hav- og Fiskerifond
 (EHFF).
De fælles mål for investeringerne under ESI-fondene er at yde støtte til fremme af 
intelligent, bæredygtig og inklusiv vækst
.
Forordningen:
definerer de fælles principper, regler og standarder for brugen og gennemførelsen af ESI-fondene
fastlægger de fælles regler for ESI-fondene til forbedring af samarbejdet mellem dem og andre EU-politikker og -programmer, f.eks. 
Horisont 2020
, som senere er erstattet af 
Horisont Europa
;
definerer fondenes opgaver, primære mål og organisation
retter specielt opmærksomheden mod forholdet mellem denne forordning og de andre forordninger, der gælder specifikt for hver fond
fastsætter 
princippet om tematisk koncentration
, der skal sikre, at investeringerne er koncentreret om et begrænset antal centrale prioriteter
sætter 
øget fokus på resultater
: 
der er fastlagt en 
resultatramme
 med mål og målsætninger
der afholdes et 
årligt statusmøde
 mellem de enkelte medlemsstater og 
Europa-Kommissionen
der skulle gennemføres en 
resultatgennemgang
 af programmerne i hver medlemsstat i 2019
indfører 
betingelser
 (forudsætninger, der har til formål at sikre, at der er indført de nødvendige metoder til at sikre effektiv brug af EU-støtte)
fastlægger fordelingen af ressourcerne for investeringer i vækst og beskæftigelse i 
 tre regionskategorier 
i henhold til deres BNP pr. indbygger: de mindre udviklede regioner, overgangsregioner fra et støtteniveau til et andet og de mere udviklede regioner.
Kommissionen har vedtaget en beslutning med 
listen over regioner
, der opfylder kriterierne for de tre regionskategorier.
Der er fastlagt kriterier, som medlemsstaterne og regionerne skal opfylde for at være berettigede til at modtage støtte fra fondene. Ressourcerne fra EFRU og ESF skal fordeles blandt de mindre udviklede regioner, overgangsregioner og de mere udviklede regioner i henhold til BNP pr. indbygger. På grund af de betydelige forskelle i medlemsstaternes administrationstyper og planlægningsområder har EU udviklet et 
fælles klassifikationssystem
 til udvælgelse af de regioner og områder, der skal støttes. Der er en specifikation af de tilgængelige finansielle midler og uddelingskriterierne.
ESI-fondene yder støtte gennem 
flerårige programmer
 på baggrund af de 
partnerskabsaftaler, der er udviklet for hver medlemsstat
. En partnerskabsaftale er et dokument, der fastlægger den overordnede investeringsstrategi for den berørte medlemsstat, og som er indgået med Kommissionen. Den er udarbejdet af medlemsstaten i overensstemmelse med dets egne systemer og procedurer og med inddragelse af partnere, der repræsenterer de regionale og lokale offentlige myndigheder samt en lang række sociale, økonomiske, miljømæssige interessenter og andre interesser.
Revisionsrettens beretning
I 2017 udgav 
Den Europæiske Revisionsret
 en 
beretning
 om de partnerskabsaftaler, der er indgået mellem Kommissionen og medlemsstaterne.
Rapporten konkluderede, at fondene har fokuseret på vækst og beskæftigelse, udpeget investeringsbehov og på vellykket vis omsat dem til målsætninger og resultater. Rapporten påpeger imidlertid også, at der er opsat for mange resultatindikatorer, og at resultatmålingerne ikke er koordineret på tværs af de forskellige fonde.
Covid-19-pandemi
 — 
ændringer af forordningen
Forordning (EU) 
2020/460
 ændrer forordning (EU) 
nr. 1303/2013
 for så vidt angår særlige foranstaltninger til mobilisering af investeringer i medlemsstaternes sundhedssystemer og andre dele af deres økonomier som reaktion på covid-19-udbruddet (investeringsinitiativ som reaktion på coronavirusset).
Forordning (EU) 
2020/558
 ændrer forordning (EU) 
nr. 1303/2013
 for så vidt angår særlige foranstaltninger med henblik på at give ekstraordinær fleksibilitet med hensyn til anvendelsen af de europæiske struktur- og investeringsfonde som reaktion på covid-19-udbruddet. Den giver dem mulighed for at mobiliseret al ubrugt støtte fra EFRU, ESF og Samhørighedsfonden.
Forordning (EU) 
2020/2221
 ændrer forordning (EU) 
nr. 1303/2013
 og indfører ekstraordinære supplerende midler og gennemførelsesordninger med henblik på at yde bistand til fremme af kriseafhjælpning i forbindelse med covid-19-pandemien og dens sociale konsekvenser og til forberedelse af en grøn, digital og modstandsdygtig genopretning af økonomien.
Forlængelse af perioden for forordningens anvendelse på ELFUL-programmer
Forordning (EU) 
2020/2220
 forlænger både anvendelsen af forordning (EU) 
nr. 1303/2013
 på programmer der støttes af ELFUL og varigheden af disse programmer til den 
31. december 2022
. Dette er underlagt indgivelse af en anmodning om ændring af de relevante programmer for udvikling af landdistrikterne for den toårige overgangsperiode, der løber indtil den nye 
fælles landbrugspolitik
 gennemføres den 
1. januar 2023
.
Samhørighedsaktionen for flygtninge i Europa (CARE)
Som følge af Ruslands invasion af Ukraine ændrer ændringsforordning (EU) forordning (EU)
2022/562
 ved at:
Giver mulighed for samfinansiering mellem EFRU-midler og ESF-midler for at håndtere tilstrømningen af flygtninge. Dette gør det for eksempel muligt for medlemsstaterne at omfordele de ressourcer, der tidligere var øremærket til infrastrukturprojekter, til at blive omdirigeret til sundhedspleje og uddannelse.
Giver større fleksibilitet til at omdirigere ubrugte midler i samhørighedspolitikken fra budgetperioden 2014-2020, herunder REACT-EU.
Forlænger 
100 %
 finansiering fra EU ’s budget til samhørighedsprogrammer med et regnskabsår (i modsætning til den obligatoriske nationale medfinansiering under normale omstændigheder) for at lette byrden for nationale og regionale budgetter.
Giver mulighed for tilbagebetaling af foranstaltninger, der imødegik migrationsudfordringerne, men startede, før Kommissionen kunne fremsætte en formel anmodning. Sådanne projekter er støtteberettigede fra den 
24. februar 2022
, forudsat at de overholder fondsspecifikke regler.
Forøgelse af præfinansieringen fra REACT-EU-midlerne og beregning af enhedsomkostninger (CARE +)
Som supplement til disse foranstaltninger blev der indført en anden ændring for at øge præfinansieringen fra REACT-EU-ressourcer og for at fastsætte en enhedspris pr. person, kendt som CARE + (forordning (EU) 2022/613). Det primære formål med denne forordning var at give yderligere likviditet og forenkle de administrative procedurer vedrørende udgifter.
Den 
øgede forfinansiering
 kom fra REACT-EU-budgettet, hvor alle medlemsstater modtog yderligere 4%, hvilket øgede forfinansieringssatsen fra 11% til 15%. Desuden fik de medlemsstater, der grænser op til Ukraine eller havde et indløb af flygtninge på over 1% af deres befolkninger i den første måned efter den russiske delegation, en yderligere 34%, hvilket øgede deres forfinansieringssats fra 11% til 45%. Disse ni medlemsstater er Bulgarien, Tjekkiet, Estland, Litauen, Ungarn, Østrig, Polen, Rumænien og Slovakiet.
Den 
forenklede omkostningsmulighed på EU-plan
 har til formål at reducere den administrative byrde betydeligt, så bestræbelserne kan koncentreres om at nå bredere politiske mål, og lange forvaltnings- og kontrolkontroller vil ikke udsætte gennemførelsen. I stedet for at levere dokumentation for hvert køb (for eksempel tæpper, hygiejnedele, basisfødevarer og personlige genstande) kan forvaltningsmyndigheden blot kræve en enhedspris på 40 EUR pr. uge pr. person med midlertidig beskyttelse (eller anden passende beskyttelse i henhold til national lovgivning) i højst 13 uger. Denne mulighed kan effektivt håndtere de omkostninger, der afholdes af ikke-statslige organisationer og de lokale myndigheder, som yder øjeblikkelig støtte ved grænsen fra den første dag i aftalen. Den forenklede omkostningsmulighed blev yderligere styrket med ændringen af FAST-CARE, hvilket øgede beløbet til 100 EUR pr. uge pr. person og udvidede støtten til 26 uger (se nedenfor).
Fleksibel bistand til landdistrikter — FAST-CARE
ForordniNG (EU) 
2022/2039
 ændrer forordning (EU) 
nr. 1303/2013
 og forordningen, der fastlægger reglerne for perioden 2021-2027, forordning (EU) 
2021/1060
 (se 
resumé
). Hvad angår ændringerne i forordningen om fælles bestemmelser for 2014-2020, har reglerne til formål at indføre større fleksibilitet for at bidrage til at optimere brugen af ressourcerne fra programmeringsperioden 2014-2020 og for at tillade en mere udjævnet indfasning af forsinkede projekter mellem programmerne 2014-2020 og 2021-2027.
I forbindelse med operationer til afhjælpning af 
migrationsproblemer
, der skyldes Ruslands militære angreb, giver den mulighed for undtagelse fra de krav, der er forbundet med operationens 
placering
 i en given medlemsstat, da mennesker kan bevæge sig til flere lokaliteter efter deres ankomst.
Den indfører muligheden for at anmelde udgifter for operationer, som allerede er fysisk udført eller fuldt implementere, og indfører 
fleksibilitet mellem fonde
, hvilket gør det muligt at bruge Samhørighedsfonde i forbindelse med operationer til afhjælpning af migrationsproblemer, der skyldes Ruslands militære angreb mod Ukraine, 
og mellem tematiske mål
, så det bliver muligt at overføre mellem programmer.
Den giver mulighed for en medfinansieringssats på op til 
100%
, der kan anvendes på en særskilt prioritetsaks, der er oprettet inden for rammerne af et program til fremme af ikke-EU-statsborgeres socioøkonomiske integration, herunder foranstaltninger, der er dedikeret til operationer, der imødegår migrationsmæssige udfordringer som følge af det russiske militærangreb. 
Mindst 30%
 af den finansielle tildeling til en sådan særskilt prioritet skal tildeles foranstaltninger, hvis støttemodtagere er 
lokale myndigheder eller civilsamfundsorganisationer
, der er aktive på lokalt plan.
Den forlænger kriterierne for »
fase
« 
projekter
 mellem budgetperioden 2014-2020 og 2021-2027 ved at sænke minimumsgrænsen for de samlede omkostninger til projektet fra 5 mio. EUR til 1 mio. EUR, for at det kan være berettiget til fasefaser, blandt andre specifikke kriterier. Derved overføres de resterende dele af projektet til den næste programmeringsperiode, hvorved ressourcerne frigives i perioden 2014-2020. Disse kan til gengæld anvendes til at løse de migrationsmæssige udfordringer, hvis medlemsstaten ønsker det.
Den forbedrer den 
forenklede omkostningsmulighed
 ved at øge enhedsomkostningerne fra 40 EUR til 100 EUR pr. uge pr. person og ved at forlænge støtten fra 13 uger til 26 uger. Dette gælder for alle personer, der har anmodet om og modtaget midlertidig beskyttelse eller anden passende beskyttelse i henhold til national ret.
Den 
øger fleksibiliteten ved afslutningen
 af programmerne for 2014-2020 ved at øge betalinger af den endelige saldo for hver prioritet pr. fond og pr. regionskategori i det endelige regnskabsår 
fra 10% til 15%
. Det betyder, at hvis f.eks. en prioritetsaks (en bestemt type investering) blev overtegnet med 15%, kan dette beløb finansieres med en anden prioritetsaks, der har været underført med samme beløb, for så vidt angår samme program, samme regionskategori og samme fond.
Støtte til energi til overkommelige priser (SAFE)
Som en del af ændringerne i forordning (EU) 2023/435 har de målrettede og ekstraordinære ændringer af forordningen om fælles bestemmelser for 2014-2020, kendt som SAFE, til formål at støtte medlemsstater og regioner, der står over for de udfordringer, den 
aktuelle energikrise
 medfører.
Særligt giver SAFE mulighed for:
finansiering af 
arbejdskapital i små og mellemstore virksomheder
, der er særligt påvirket af stigningen i energipriserne, i overensstemmelse med de gældende statsstøtteregler
finansiering af udgifter til energiforbrug for 
sårbare husholdninger
 for at imødegå energifattigdom
støtte til 
arbejdsfordelingsordninger
 for 
arbejdstagere
 og selvstændige gennem en eventuel anvendelse af EFRU, Samhørighedsfonden og ESF.
Disse målrettede ændringer er baseret på de samme regler som de tidligere fleksibiliteter, der tilbydes af CARE og FAST-CARE:
Alle midler under samhørighedspolitikken (EFRU, ESF og Samhørighedsfonden) kan anvendes til at yde støtte til disse foranstaltninger gennem 
samfinansiering
, og REACT-EU-midlerne kan også anvendes.
Ressourcer fra 
en af de tre regionskategorier
 (mere udviklede, overgangsregioner og mindre udviklede) kan anvendes til at støtte disse foranstaltninger og dermed fjerne den forpligtelse, der følger af operationens placering.
Alle de foreslåede foranstaltninger kan støttes med 
100% af EU ’s medfinansiering
.
Udgifter er støtteberettigede fra den 
1. februar 2022
 til udgangen af 2023, herunder allerede gennemførte operationer.
Budgettet for disse ekstraordinære foranstaltninger kan maksimalt udgøre 
10%
 af den samlede tildeling til nationale samhørighedspolitiske fonde for 2014-2020.
Betalinger fra Kommissionen til medlemsstaterne må ikke overstige 5 mia. EUR i 2023.
HVORNÅR GÆLDER FORORDNINGEN FRA?
Forordning (EU) 
nr. 1303/2013
 trådte i kraft den 
1. januar 2014
.
BAGGRUND
For yderligere oplysninger henvises til:
De europæiske struktur- og investeringsfonde
 (Europa-Kommissionen).
Ukraine:Samhørighedsmidler til støtte for mennesker, der flygter fra Ruslands invasion af Ukraine
 — pressemeddelelse (Europa-Kommissionen).
HOVEDDOKUMENT
Europa-Parlamentets og Rådets forordning (EU) 
nr. 
1303/2013
 af 
17. december 2013
 om fælles bestemmelser for Den Europæiske Fond for Regionaludvikling, Den Europæiske Socialfond, Samhørighedsfonden, Den Europæiske Landbrugsfond for Udvikling af Landdistrikterne og Den Europæiske Hav- og Fiskerifond og om generelle bestemmelser for Den Europæiske Fond for Regionaludvikling, Den Europæiske Socialfond, Samhørighedsfonden og Den Europæiske Hav- og Fiskerifond og om ophævelse af Rådets forordning (EF) 
nr. 1083/2006
 (EUT L 347 af 
20.12.2013
, 
s. 320-469
).
Efterfølgende ændringer af forordning (EU) 
nr. 1303/2013
 er indarbejdet i grundteksten. Denne 
konsoliderede udgave
 har ingen retsvirkning.
TILHØRENDE DOKUMENTER
Europa-Parlamentets og Rådets forordning (EU) 
2021/1060
 af 
24. juni 2021
 om fælles bestemmelser for Den Europæiske Fond for Regionaludvikling, Den Europæiske Socialfond Plus, Samhørighedsfonden, Fonden for Retfærdig Omstilling og Den Europæiske Hav-, Fiskeri- og Akvakulturfond og om finansielle regler for nævnte fonde og for Asyl-, Migrations- og Integrationsfonden, Fonden for Intern Sikkerhed og instrumentet for finansiel støtte til grænseforvaltning og visumpolitik (EUT L 231 af 
30.6.2021
, 
s. 159-706
).
Se den 
konsoliderede udgave
.
Europa-Parlamentets og Rådets forordning (EU) 
2020/2220
 af 
23. december 2020
 om visse overgangsbestemmelser vedrørende støtte ydet fra Den Europæiske Landbrugsfond for Udvikling af Landdistrikterne (ELFUL) og fra Den Europæiske Garantifond for Landbruget (EGFL) i 2021 og 2022 og om ændring af forordning (EU) 
nr. 1305/2013
, (EU) 
nr. 1306/2013
 og (EU) 
nr. 1307/2013
, for så vidt angår midler og anvendelse i 2021 og 2022, og forordning (EU) 
nr. 1308/2013
, for så vidt angår midler og deres fordeling i 2021 og 2022 (EUT L 437 af 
28.12.2020
, 
s. 1-29
).
Særberetning fra Den Europæiske Revisionsret 
nr. 
2/2017
: Kommissionens forhandling af partnerskabsaftaler og programmer på samhørighedsområdet for perioden 2014-2020: Udgifterne er i højere grad rettet mod Europa 2020-prioriteterne, men ordningerne for resultatmåling bliver stadig mere komplekse.
Europa-Parlamentets og Rådets forordning (EU) 
nr. 
508/2014
 af 
15. maj 2014
 om Den Europæiske Hav- og Fiskerifond og om ophævelse af Rådets forordning (EF) 
nr. 2328/2003
, (EF) 
nr. 861/2006
, (EF) 
nr. 1198/2006
 og (EF) 
nr. 791/2007
 samt Europa-Parlamentets og Rådets forordning (EU) 
nr. 1255/2011
 (EUT L 149 af 
20.5.2014
, 
s. 1-66
).
Se den 
konsoliderede udgave
.
Kommissionens gennemførelsesafgørelse 
2014/190/EU
 af 
3. april 2014
 om den årlige fordeling af de samlede midler pr. medlemsstat til Den Europæiske Fond for Regionaludvikling, Den Europæiske Socialfond og Samhørighedsfonden under målet om investeringer i vækst og beskæftigelse og målet om europæisk territorialt samarbejde, den årlige fordeling af midler fra den specifikke tildeling til ungdomsbeskæftigelsesinitiativet pr. medlemsstat, sammen med listen over støtteberettigede regioner, og de beløb, der skal overføres fra hver medlemsstats samhørighedsfondstildeling og strukturfondstildeling til Connecting Europe-faciliteten og til bistand til de socialt dårligst stillede for perioden 2014-2020 (EUT L 104 af 
8.4.2014
, 
s. 13-42
)
Se den 
konsoliderede udgave
.
Kommissionens delegerede forordning (EU) 
nr. 
522/2014
 af 
11. marts 2014
 om supplerende regler til Europa-Parlamentets og Rådets forordning (EU) 
nr. 1301/2013
 for så vidt angår de nærmere bestemmelser om principperne for udvælgelse og forvaltning af innovative aktioner inden for området bæredygtig byudvikling, der skal støttes af Den Europæiske Fond for Regionaludvikling (EUT L 148 af 
20.5.2014
, 
s. 1-3
).
Se den 
konsoliderede udgave
.
Kommissionens delegerede forordning (EU) 
nr. 
481/2014
 af 
4. marts 2014
 om supplerende regler til Europa-Parlamentets og Rådets forordning (EU) 
nr. 1299/2013
 for så vidt angår specifikke bestemmelser vedrørende udgifters støtteberettigelse i forbindelse med samarbejdsprogrammer (EUT L 138 af 
13.5.2014
, 
s. 45-50
)
Se den 
konsoliderede udgave
.
Kommissionens delegerede forordning (EU) 
nr. 
480/2014
 af 
3. marts 2014
, der supplerer Europa-Parlamentets og Rådets forordning (EU) 
nr. 1303/2013
 om fælles bestemmelser for Den Europæiske Fond for Regionaludvikling, Den Europæiske Socialfond, Samhørighedsfonden, Den Europæiske Landbrugsfond for Udvikling af Landdistrikterne og Den Europæiske Hav- og Fiskerifond og om generelle bestemmelser for Den Europæiske Fond for Regionaludvikling, Den Europæiske Socialfond, Samhørighedsfonden og Den Europæiske Hav- og Fiskerifond (EUT L 138 af 
13.5.2014
, 
s. 5-44
)
Se den 
konsoliderede udgave
.
Gennemførelsesforordning (EU) 
nr. 
288/2014
 af 
25. februar 2014
 om modellen for operationelle programmer under målet om investeringer i vækst og beskæftigelse, jf. Europa-Parlamentets og Rådets forordning (EU) 
nr. 1303/2013
 om fælles bestemmelser for Den Europæiske Fond for Regionaludvikling, Den Europæiske Socialfond, Samhørighedsfonden, Den Europæiske Landbrugsfond for Udvikling af Landdistrikterne og Den Europæiske Hav- og Fiskerifond og om generelle bestemmelser for Den Europæiske Fond for Regionaludvikling, Den Europæiske Socialfond, Samhørighedsfonden og Den Europæiske Hav- og Fiskerifond, og modellen for samarbejdsprogrammer under målet om europæisk territorialt samarbejde, jf. Europa-Parlamentets og Rådets forordning (EU) 
nr. 1299/2013
 om særlige bestemmelser for støtte fra Den Europæiske Fond for Regionaludvikling til målet om europæisk territorialt samarbejde (EUT L 87 af 
22.3.2014
, 
s. 1-48
).
Se den 
konsoliderede udgave
.
Kommissionens delegerede forordning (EU) 
nr. 
240/2014
 af 
7. januar 2014
 om den europæiske adfærdskodeks for partnerskab inden for rammerne af de europæiske struktur- og investeringsfonde (EUT L 74 af 
14.3.2014
, 
s. 1-7
)
Kommissionens gennemførelsesforordning (EU) 
nr. 
215/2014
 af 
7. marts 2014
 om gennemførelsesbestemmelser til Europa-Parlamentets og Rådets forordning (EU) 
nr. 1303/2013
 om fælles bestemmelser for Den Europæiske Fond for Regionaludvikling, Den Europæiske Socialfond, Samhørighedsfonden, Den Europæiske Landbrugsfond for Udvikling af Landdistrikterne og Den Europæiske Hav- og Fiskerifond og om generelle bestemmelser for Den Europæiske Fond for Regionaludvikling, Den Europæiske Socialfond, Samhørighedsfonden og Den Europæiske Hav- og Fiskerifond for så vidt angår metodologi for klimaforandringsstøtte, fastsættelse af delmål og målsætninger i resultatrammen og nomenklaturen for interventionskategorierne for de europæiske struktur- og investeringsfonde (EUT L 69 af 
8.3.2014
, 
s. 65-84
)
Se den 
konsoliderede udgave
.
Europa-Parlamentets og Rådets forordning (EU) 
nr. 
184/2014
 af 
25. februar 2014
 om fælles bestemmelser for Den Europæiske Fond for Regionaludvikling, Den Europæiske Socialfond, Samhørighedsfonden, Den Europæiske Landbrugsfond for Udvikling af Landdistrikterne og Den Europæiske Hav- og Fiskerifond og om generelle bestemmelser for Den Europæiske Fond for Regionaludvikling, Den Europæiske Socialfond, Samhørighedsfonden og Den Europæiske Hav- og Fiskerifond, og om nomenklaturen for interventionskategorierne for støtte fra Den Europæiske Fond for Regionaludvikling under målet om europæisk territorialt samarbejde, jf. Europa-Parlamentets og Rådets forordning (EU) 
nr. 1299/2013
 om særlige bestemmelser for støtte fra Den Europæiske Fond for Regionaludvikling til målet om europæisk territorialt samarbejde (EUT L 57 af 
27.2.2014
, 
s. 7-20
)
Se den 
konsoliderede udgave
.
2014/99/EU:Kommissionens gennemførelsesafgørelse 
2014/99/EU
 af 
18. februar 2014
 om opstilling af listen over regioner, der er berettigede til støtte fra Den Europæiske Fond for Regionaludvikling og Den Europæiske Socialfond, og over medlemsstater, der er berettigede til støtte fra Samhørighedsfonden, i perioden 2014-2020 (EUT L 50 af 
20.2.2014
, 
s. 22-34
)
Se den 
konsoliderede udgave
.
Europa-Parlamentets og Rådets forordning (EU) 
nr. 
1299/2013
 af 
17. december 2013
 om særlige bestemmelser for støtte fra Den Europæiske Fond for Regionaludvikling til målet om europæisk territorialt samarbejde (EUT L 347 af 
20.12.2013
, 
s. 259-280
).
Europa-Parlamentets og Rådets forordning (EU) 
nr. 
1300/2013
 af 
17. december 2013
 om Samhørighedsfonden og om ophævelse af Rådets forordning (EF) 
nr. 1084/2006
 (EUT L 347 af 
20.12.2013
, 
s. 281-288
).
Europa-Parlamentets og Rådets forordning (EU) 
nr. 
1301/2013
 af 
17. december 2013
 om Den Europæiske Fond for Regionaludvikling og om særlige bestemmelser vedrørende målet om investeringer i vækst og beskæftigelse og om ophævelse af forordning (EF) 
nr. 1080/2006
 (EUT L 347 af 
20.12.2013
, 
s. 289-302
)
Se den 
konsoliderede udgave
.
Europa-Parlamentets og Rådets forordning (EU) 
nr. 
1302/2013
 af 
17. december 2013
 om ændring af forordning (EF) 
nr. 1082/2006
 om oprettelse af en europæisk gruppe for territorialt samarbejde (EGTS), for så vidt angår klarhed, forenkling og forbedring af oprettelsen af sådanne grupper og af deres funktion (EUT L 347 af 
20.12.2013
, 
s. 303-319
)
Europa-Parlamentets og Rådets forordning (EU) 
nr. 
1304/2013
 af 
17. december 2013
 om Den Europæiske Socialfond og om ophævelse af Rådets forordning (EF) 
nr. 1081/2006
 (EUT L 347 af 
20.12.2013
, 
s. 470-486
).
Se den 
konsoliderede udgave
.
Europa-Parlamentets og Rådets forordning (EU) 
nr. 
1305/2013
 af 
17. december 2013
 om støtte til udvikling af landdistrikterne fra Den Europæiske Landbrugsfond for Udvikling af Landdistrikterne (ELFUL) og om ophævelse af Rådets forordning (EF) 
nr. 1698/2005
 (EUT L 347 af 
20.12.2013
, 
s. 487-548
).
Se den 
konsoliderede udgave
.
seneste ajourføring 
24.3.2023