CELEX ID: 32018R1046

--- ENGLISH ---

Document:
30.7.2018
EN
Official Journal of the European Union
L 193/1
REGULATION (EU, Euratom) 2018/1046 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
of 18 July 2018
on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012
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 point (d) of Article 46, Article 149, point (a) of Article 153(2), Articles 164, 172, 175, 177 and 178, Articles 189(2), 212(2) and 322(1) and Article 349 thereof, in conjunction with the Treaty establishing the European Atomic Energy Community, and in particular Article 106a thereof,
Having regard to the proposal from the European Commission,
After transmission of the draft legislative act to the national parliaments,
Having regard to the opinion of the Court of Auditors 
(
1
)
,
Having regard to the opinion of the European Economic and Social Committee 
(
2
)
,
Having regard to the opinion of the Committee of the Regions 
(
3
)
,
Acting in accordance with the ordinary legislative procedure 
(
4
)
,
Whereas:
(1)
Following three years of implementation, further amendments should be made to the financial rules applicable to the general budget of the Union (the ‘budget’) in order to remove bottlenecks in implementation by increasing flexibility, to simplify delivery for the stakeholders and the services, to focus more on results, and to improve accessibility, transparency and accountability. Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council 
(
5
)
 should therefore be repealed and replaced by this Regulation.
(2)
In order to reduce the complexity of the financial rules applicable to the budget and to include the relevant rules in one single regulation, the Commission should repeal Delegated Regulation (EU) No 1268/2012 
(
6
)
. In the interest of clarity, the main rules from Delegated Regulation (EU) No 1268/2012 should be included in this Regulation, while other rules should be included in guidance for services.
(3)
The fundamental budgetary principles should be maintained. Existing derogations from those principles for specific areas such as research, external actions and structural funds should be reviewed and simplified as far as possible, taking into account their continuing relevance, their added value for the budget, and the burden they impose on stakeholders.
(4)
Rules on the carry-over of appropriations should be presented more clearly and a distinction should be made between automatic and non-automatic carry-overs. The Union institutions concerned should provide information to the European Parliament and to the Council on both automatic and non-automatic carry-overs.
(5)
The carrying-over and use of external assigned revenue for the succeeding programme or action should be allowed with a view to using such funds efficiently. It should be possible to carry over internal assigned revenue only to the following financial year, except where this Regulation provides otherwise.
(6)
With regard to internal assigned revenue, the financing of new building projects with the revenue from lettings and the sale of buildings should be allowed. To that end, such revenue should be considered as internal assigned revenue which can be carried over until it is fully used.
(7)
Union institutions should be able to accept any donation made to the Union.
(8)
A provision should be introduced to allow for in-kind sponsorship by a legal person of an event or activity for promotional or corporate social responsibility purposes.
(9)
The concept of performance as regards the budget should be clarified. Performance should be linked to the direct application of the principle of sound financial management. The principle of sound financial management should also be defined, and a link should be established between objectives set and performance indicators, results and economy, efficiency and effectiveness in the use of appropriations. For reasons of legal certainty, while avoiding conflicts with existing performance frameworks of the different programmes, performance terminology, in particular output and results, should be defined.
(10)
In accordance with the Interinstitutional Agreement of 13 April 2016 on Better Law-Making 
(
7
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, Union legislation should be of high quality and should focus on areas where it has the greatest added value for citizens and is as efficient and effective as possible in delivering the common policy objectives of the Union. Making existing and new spending programmes and activities entailing significant spending subject to evaluation can help achieve those objectives.
(11)
In accordance with the principle of transparency enshrined in Article 15 of the Treaty on the Functioning of the European Union (TFEU), Union institutions are to conduct their work as openly as possible. With regard to budget implementation, the application of that principle implies that citizens should know where, and for what purpose, funds are spent by the Union. Such information fosters democratic debate, contributes to the participation of citizens in the Union’s decision-making process, reinforces institutional control and scrutiny over Union expenditure, and contributes to boosting its credibility. Communication should be more targeted and should aim to increase the visibility of the Union contribution for citizens. Such objectives should be achieved by the publication, preferably using modern communication tools, of relevant information concerning all recipients of funds financed from the budget which takes into account those recipients’ legitimate interests of confidentiality and security and, as far as natural persons are concerned, their right to privacy and the protection of their personal data. Union institutions should therefore adopt a selective approach in the publication of information, in accordance with the principle of proportionality. Decisions to publish should be based on relevant criteria in order to provide meaningful information.
(12)
Without prejudice to the rules on the protection of personal data, the utmost transparency regarding information on recipients should be sought. The information on recipients of Union funds implemented under direct management should be published on a dedicated website of Union institutions, such as the Financial Transparency System, and should include at least the name and the locality of the recipient, the amount legally committed and the purpose of the measure. That information should take into account relevant criteria such as the periodicity, the type and the importance of the measure.
(13)
It should be possible for the Commission to implement the budget indirectly through Member State organisations. For reasons of legal certainty, it is therefore appropriate to define a Member State organisation as an entity established in a Member State as a public-law body, or as a body governed by private law entrusted with a public-service mission and provided with adequate financial guarantees by that Member State. Financial backing provided to such private-law bodies by a Member State in accordance with existing requirements set out in Union law, in a form decided by that Member State and not necessarily requiring a bank guarantee, should be considered as adequate financial guarantees.
(14)
For prizes, grants and contracts awarded following the opening-up of a public procedure to competition, and in particular for contests, calls for proposals and calls for tenders, in order to respect the principles of the TFEU and in particular the principles of transparency, proportionality, equal treatment and non-discrimination, the name and locality of the recipients of Union funds should be published. Such publication should contribute to the control of the award procedures by the unsuccessful applicants in the competition.
(15)
Personal data referring to natural persons should not be publicly available for longer than the period during which the funds are being used by the recipient and should therefore be removed after two years. The same should apply to personal data referring to legal persons whose official name identifies one or more natural persons.
(16)
In most of the cases covered by this Regulation, the publication concerns legal persons. Where natural persons are concerned, the publication of personal data should respect the principle of proportionality between the importance of the amount granted and the need to control the best use of the funds. In such cases, the publication of the region on level 2 of the common classification of territorial units for statistics (NUTS) is consistent with the objective of publication of information on recipients and ensures equal treatment between Member States of different sizes while respecting the recipients’ right to private life and, in particular, the protection of their personal data.
(17)
For reasons of legal certainty and in accordance with the principle of proportionality, the situations in which publication should not take place should be specified. For example, information should not be published with regard to scholarships or other forms of direct support paid to natural persons most in need, to certain contracts with a very low value or to financial support below a certain threshold provided through financial instruments, or in cases where disclosure risks threatening the rights and freedoms of the individuals concerned as protected by the Charter of Fundamental Rights of the European Union or causing harm to the commercial interests of the recipients. For grants, however, there should be no special exemption from the obligation to publish information on the basis of a specific threshold, in order to maintain the current practice and to allow for transparency.
(18)
Where personal data of recipients is published for the purposes of transparency in relation to the use of Union funds and the control of award procedures, those recipients should be informed of such publication, as well as of their rights and the procedures applicable for exercising those rights, in accordance with Regulations (EC) No 45/2001 
(
8
)
 and (EU) 2016/679 
(
9
)
 of the European Parliament and of the Council.
(19)
In order to ensure that the principle of equal treatment is respected for all recipients, the information related to natural persons should also be published, in line with the obligation for Member States to establish a large degree of transparency for contracts above the thresholds laid down in Directive 2014/24/EU of the European Parliament and of the Council 
(
10
)
.
(20)
In the case of indirect and shared management, the persons, entities or designated bodies implementing Union funds should make available information on recipients and final recipients. In the case of shared management, the information should be published in accordance with sector-specific rules. The Commission should make available information about a single website, including a reference to its address, where the information on recipients and final recipients can be found.
(21)
In the interest of increased readability and transparency of data on financial instruments implemented under direct and indirect management, it is appropriate to merge all reporting requirements into one single working document to be attached to the draft budget.
(22)
In order to promote best practices in the implementation of 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), as well as the European Agricultural Guarantee Fund (EAGF), the Commission should, for information purposes, be able to make available to bodies responsible for management and control activities a non-binding methodological guide setting out its own control strategy and approach, including checklists, and examples of best practice. That guide should be updated whenever necessary.
(23)
It is appropriate to provide for the possibility for Union institutions to conclude service-level agreements with each other in order to facilitate the implementation of their appropriations and also for the possibility to conclude such agreements between departments of Union institutions, Union bodies, European offices, bodies or persons entrusted with implementation of specific actions in the common foreign and security policy (CFSP) pursuant to Title V of the Treaty on European Union (TEU) and the Office of the Secretary-General of the Board of Governors of the European schools for the provision of services, supply of products or execution of works or of building contracts.
(24)
It is appropriate to lay down the procedure for setting up new European offices and to distinguish between obligatory and non-obligatory tasks of such offices. A possibility for Union institutions, Union bodies and other European offices to delegate the powers of the authorising officer to the director of a European office should be introduced. European offices should also have the possibility to conclude service-level agreements for the provision of services, supply of products or execution of works or of building contracts. It is appropriate to set out specific rules for the drawing-up of accounting records, provisions authorising the accounting officer of the Commission to delegate some of his or her tasks to staff in those offices and operating procedures for bank accounts which the Commission should be able to open in the name of a European office.
(25)
In order to improve the cost-effectiveness of executive agencies and in light of the practical experience gained with other Union bodies, it should be possible to entrust the accounting officer of the Commission with all or part of the tasks of the accounting officer of the executive agency concerned.
(26)
For reasons of legal certainty, it is necessary to clarify that directors of executive agencies act as authorising officers by delegation when managing operational appropriations of programmes delegated to their agencies. To achieve the full effect of efficiency gains resulting from a global centralisation of certain support services, the possibility for executive agencies to implement administrative expenditure should be explicitly provided for.
(27)
It is necessary to establish rules on the powers and responsibilities of financial actors, in particular authorising officers and accounting officers.
(28)
The European Parliament, the Council, the Court of Auditors and the accounting officer of the Commission should be informed of the appointment or termination of the duties of an authorising officer by delegation, internal auditor and accounting officer within two weeks of such appointment or termination.
(29)
Authorising officers should be fully responsible for all revenue and expenditure operations executed under their authority, and for internal control systems, and should be held accountable for their actions, including, where necessary, through disciplinary proceedings.
(30)
The tasks, responsibilities and principles of the procedures to be observed by the authorising officers should also be laid down. Authorising officers by delegation should ensure that the authorising officers by subdelegation and their staff receive information and training concerning the control standards and the respective methods and techniques and that measures are taken in order to ensure the functioning of the control system. The authorising officer by delegation should report to his or her Union institution on the performance of the duties in the form of an annual report. That report should include the required financial and management information to support that officer’s declaration of assurance on the performance of his or her duties, including the information on the overall performance of the operations carried out. The supporting documents relating to the operations carried out should be kept for at least five years. The various forms of negotiated procedure for the award of public contracts should be the subject of a special report from the authorising officer by delegation to the Union institution concerned and of a report from that Union institution to the European Parliament and to the Council, since those procedures represent derogations from the usual award procedures.
(31)
The double role of Heads of Union delegations, and of their deputies in their absence, as authorising officers by subdelegation for the European External Action Service (EEAS) and, as regards operational appropriations, for the Commission should be taken into account.
(32)
The delegation of powers of budget implementation by the Commission concerning the operational appropriations of its own section of the budget to the deputy Heads of Union delegations should be restricted to situations where the performance of those tasks by the deputy Heads of Union delegations is strictly necessary in order to ensure business continuity during the absence of Heads of Union delegations. The deputy Heads of Union delegations should not be allowed to exercise those powers on a systematic basis or for reasons of internal work division.
(33)
The accounting officer should be responsible for the proper implementation of payments, the collection of revenue and the recovery of amounts receivable. The accounting officer should manage the treasury, bank accounts and third-party files, keep the accounts and be responsible for drawing up the financial statements of Union institutions. The accounting officer of the Commission should be the only person who is entitled to lay down the accounting rules and the harmonised charts of accounts, while the accounting officers of all other Union institutions should lay down accounting procedures applicable in their institutions.
(34)
The arrangements for the appointment and termination of the duties of the accounting officer should also be established.
(35)
The accounting officer should set up procedures to ensure that the accounts opened for the requirements of treasury management and imprest accounts are not in debit.
(36)
The conditions for the use of imprest accounts, a system of management which constitutes an exception to normal budgetary procedures and only concerns limited amounts, should be laid down, and the tasks and responsibilities of the imprest administrators, as well as those of the authorising officer and the accounting officer in connection with the control of imprest accounts, should be set out. The Court of Auditors should be informed of any appointment of an imprest administrator. For reasons of efficiency, imprest accounts should be set up in Union delegations for appropriations from both the sections of the budget relating to the Commission and to the EEAS. It is also appropriate to allow, under specific conditions, for the use of imprest accounts in the Union delegation for payments of limited amounts by budgetary procedures. As regards the appointment of imprest administrators, it should be possible to select them also from personnel employed by the Commission in the field of crisis-management aid and humanitarian aid operations whenever there is no available Commission staff covered by the Staff Regulations of Officials of the European Union and the Conditions of Employment of Other Servants of the Union, laid down in Council Regulation (EEC, Euratom, ECSC) No 259/68 
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11
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 (‘Staff Regulations’).
(37)
In order to take into account the situation in the field of crisis-management aid and humanitarian aid operations whenever there are no Commission staff covered by the Staff Regulations available and the technical difficulties to have all legal commitments signed by the authorising officer responsible, it should be allowed for the personnel employed by the Commission in that field to enter into legal commitments of a very low value up to EUR 2 500 which are linked to the payments executed from imprest accounts, and for Heads of Union delegations or their deputies to enter into legal commitments on the instruction of the authorising officer responsible of the Commission.
(38)
Once the tasks and responsibilities of financial actors have been defined, it is only possible to hold them liable under the conditions laid down in the Staff Regulations. Specialised financial irregularities panels have been set up in Union institutions pursuant to Regulation (EU, Euratom) No 966/2012. However, due to the limited number of cases submitted to them and for reasons of efficiency, it is appropriate to transfer their functions to an interinstitutional panel established pursuant to this Regulation (‘the panel’). The panel should be set up to assess requests and issue recommendations on the need to take decisions on exclusion and imposition of financial penalties referred to it by the Commission or other Union institutions and bodies, without prejudice to their administrative autonomy in respect of members of their staff. That transfer also aims to avoid duplication and to mitigate the risks of contradictory recommendations or opinions, in cases where both an economic operator and a member of staff of a Union institution or body are involved. It is necessary to maintain the procedure by which it is possible for an authorising officer to seek confirmation of an instruction which that officer considers to be irregular or contrary to the principle of sound financial management, and thus be released from any liability. The composition of the panel should be modified when it fulfils this role. The panel should have no investigative powers.
(39)
As regards revenue, it is necessary to address negative adjustments of own resources covered by Council Regulation (EU, Euratom) No 609/2014 
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12
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. Except in the case of own resources, it is necessary to maintain the existing tasks and controls falling within the responsibility of the authorising officers at the different stages of the procedure: establishment of the estimate of amounts receivable, issuing of recovery orders, dispatch of the debit note informing the debtor that the amount receivable has been established and the decision, where necessary, to waive an entitlement subject to criteria guaranteeing compliance with sound financial management in order to ensure an efficient collection of revenue.
(40)
The authorising officer should be able to waive totally or partially the recovery of an established amount receivable when the debtor has entered into any of the insolvency proceedings as defined in Regulation (EU) 2015/848 of the European Parliament and of the Council 
(
13
)
, in particular in cases of judicial arrangements, compositions and analogous proceedings.
(41)
Specific provisions on procedures for the adjustment or the reduction to zero of an estimate of the amount receivable should be laid down.
(42)
It is necessary to clarify the timing of the entry in the budget of amounts received by way of fines, other penalties and sanctions, and of any accrued interest or other income generated by them.
(43)
Due to the recent developments on the financial markets and the interest rate applied by the European Central Bank (ECB) to its principal refinancing operations, it is necessary to review the provisions concerning the interest rate for fines or other penalties and to provide for rules in the case of a negative interest rate.
(44)
To reflect the specific nature of amounts receivable consisting in fines or other penalties imposed by Union institutions under the TFEU or the Treaty establishing the European Atomic Energy Community (the Euratom Treaty), it is necessary to introduce specific provisions on the interest rates applicable to amounts due but not yet paid, in the event that such amounts are increased by the Court of Justice of the European Union.
(45)
The rules on recovery should be both clarified and strengthened. In particular, it should be specified that the accounting officer is to recover amounts by offsetting them also against amounts owed to the debtor by an executive agency when it implements the budget.
(46)
In order to guarantee legal certainty and transparency, rules regarding the deadlines within which a debit note is to be sent should be laid down.
(47)
In order to secure the management of assets whilst also aiming at yielding a positive return, it is necessary to have amounts relating to fines, other penalties or sanctions imposed under the TFEU or the Euratom Treaty, such as competition fines which are being contested, provisionally collected and invested in financial assets, and to determine the assignment of the return on them. Since the Commission is not the only Union institution which is entitled to impose fines, other penalties or sanctions, it is necessary to lay down provisions concerning such fines, other penalties or sanctions imposed by other Union institutions and to lay down rules for their recovery which should be equivalent to those applicable to the Commission.
(48)
In order to ensure that the Commission has all the necessary information for the adoption of financing decisions, it is necessary to lay down the minimum requirements for the contents of financing decisions on grants, procurement, Union trust funds for external actions (‘Union trust funds’), prizes, financial instruments, blending facilities or platforms and budgetary guarantees. At the same time, in order to give a longer-term perspective to the potential recipients, it is necessary to allow for financing decisions to be adopted for more than one financial year while specifying that the implementation is subject to the availability of budget appropriations for the respective financial years. Furthermore, it is necessary to reduce the number of the elements required for the financing decision. In line with the aim of simplification, the financing decision should at the same time constitute an annual or multiannual work programme. Since contributions to the Union bodies referred to in Articles 70 and 71 are already established in the budget, there should be no requirement to adopt a specific financing decision in that respect.
(49)
As regards expenditure, the relationship between financing decisions, global budgetary commitments and individual budgetary commitments as well as the concepts of budgetary and legal commitment should be clarified in order to establish a clear framework for the different stages of budget implementation.
(50)
In order to take into account in particular the number of legal commitments entered into by Union delegations and Union representations and the exchange-rate fluctuations experienced by them, provisional budgetary commitments should be possible also in cases where the final payee and the amount are known.
(51)
As regards the typology of payments which it is possible for authorising officers to make, clarification of the various types of payments should be provided, in accordance with the principle of sound financial management. The rules for clearing of pre-financing payments should further be clarified, in particular for situations where no interim clearing is possible. To that effect, appropriate provisions should be included in legal commitments entered into.
(52)
This Regulation should stipulate that payments are to be made within specified time limits and that, in the event of failure to respect such time limits, creditors will be entitled to default interests to be charged to the budget, except in the case of Member States, the European Investment Bank (EIB) and the European Investment Fund (EIF).
(53)
It is appropriate to integrate the provisions concerning validation and authorisation of expenditure in one article and to introduce a definition of ‘decommitments’. Since the transactions are carried out in computerised systems, the signing of a ‘passed for payment’ voucher in order to express the validation decision should be replaced by an electronically secured signature, except in a limited number of cases. It is also necessary to clarify that the validation of expenditure applies to all eligible costs, including, as is the case for the clearing of pre-financing, costs which are not associated with a payment request.
(54)
In order to reduce complexity, streamline existing rules and improve the readability of this Regulation, rules common to more than one budget implementation instrument should be established. For those reasons, certain provisions should be regrouped, the wording and scope of other provisions should be aligned and unnecessary repetitions and cross-referencing should be removed.
(55)
Each Union institution should establish an internal audit progress committee tasked with ensuring the independence of the internal auditor, monitoring the quality of the internal audit work and ensuring that internal and external audit recommendations are properly taken into account and followed up by its services. The composition of that internal audit progress committee should be decided by each Union institution, taking into account its organisational autonomy and the importance of independent expert advice.
(56)
More emphasis should be put on performance and results of projects financed from the budget. It is thus appropriate to define an additional form of financing not linked to costs of the relevant operations in addition to the forms of Union contribution already well established (reimbursement of the eligible costs actually incurred, unit cost, lump sums and flat-rate financing). The additional form of financing should be based on the fulfilment of certain conditions 
ex ante
 or on the achievement of results measured by reference to previously set milestones or through performance indicators.
(57)
Where the Commission carries out assessments of the operational and financial capacity of recipients of Union funds or of their systems and procedures, it should be able to rely on the assessments already conducted by itself, other entities or donors such as national agencies and international organisations, in order to avoid duplicating assessments of the same recipients. The possibility for cross-reliance on assessments conducted by other entities should be used where such assessments were made in compliance with conditions equivalent to those set out in this Regulation for the applicable method of implementation. Therefore, in order to foster cross-reliance on assessments among donors, the Commission should promote the recognition of internationally accepted standards or international best practices.
(58)
It is also important to avoid situations in which recipients of Union funds are audited several times by different entities on the use of those funds. It should therefore be possible to rely on audits already carried out by independent auditors provided that there is sufficient evidence of their competence and independence and provided that the audit work is based on internationally accepted audit standards providing reasonable assurance, and that they have been conducted on the financial statements and reports setting out the use of the Union contribution. Such audits should then form the basis of the overall assurance on the use of Union funds. To that end, it is important to ensure that the report of the independent auditor and the related audit documentation is made available on request to the European Parliament, the Commission, the Court of Auditors and the audit authorities of Member States.
(59)
For the purpose of relying on assessments and audits and in order to reduce the administrative burden on persons and entities receiving Union funds, it is important to ensure that any information already available at Union institutions, managing authorities or other bodies and entities implementing Union funds, is reused to avoid multiple requests to recipients or beneficiaries.
(60)
In order to provide for a long-term cooperation mechanism with recipients, the possibility of signing financial framework partnership agreements should be provided for. Financial framework partnerships should be implemented through grants or through contribution agreements with persons and entities implementing Union funds. For that purpose, the minimum content of such contribution agreements should be specified. Financial framework partnerships should not unduly restrict access to Union funding.
(61)
The conditions and procedures for suspending, terminating or reducing a Union contribution should be harmonised across the different budget implementation instruments such as grants, procurement, indirect management, prizes, etc. The grounds for such suspension, termination or reduction should be defined.
(62)
This Regulation should establish standard periods for which documents relating to Union contributions should be kept by recipients so as to avoid divergent or disproportionate contractual requirements while still providing the Commission, the Court of Auditors and the European Anti-Fraud Office (OLAF) with sufficient time to obtain access to such data and documents and perform the 
ex post
 checks and audits. In addition, any person or entity receiving Union funds should be obliged to cooperate in the protection of the financial interests of the Union.
(63)
In order to provide adequate information to participants and recipients and to ensure that they have the possibility to exercise their right of defence, participants and recipients should be allowed to submit their observations before adoption of any measure adversely affecting their rights and they should be informed of the means of redress available to them for challenging such a measure.
(64)
In order to protect the financial interests of the Union, a single early-detection and exclusion system should be set up by the Commission.
(65)
The early-detection and exclusion system should apply to participants, recipients, entities on whose capacity the candidate or tenderer intends to rely, subcontractors of a contractor, any person or entity receiving Union funds where the budget is implemented under indirect management, any person or entity receiving Union funds under financial instruments implemented under direct management, participants or recipients on which entities implementing the budget under shared management have provided information, and sponsors.
(66)
It should be clarified that, where a decision to register a person or entity in the early-detection and exclusion system database is taken on the basis of an exclusion situation relating to a natural or legal person that is a member of the administrative, management or supervisory body of that person or entity, or that has powers of representation, decision or control with regard to that person or entity, or to a natural or legal person that assumes unlimited liability for the debts of that person or entity or to a natural person who is essential for the award or for the implementation of the legal commitment, the information registered in the database is to include the information concerning those persons.
(67)
The decision on the exclusion of a person or entity from participation in award procedures or the imposition of a financial penalty on a person or entity and the decision on the publication of the related information should be taken by the authorising officers responsible, in light of their autonomy in administrative matters. In the absence of a final judgment or final administrative decision and in cases related to a serious breach of contract, the authorising officers responsible should take their decision on the basis of a preliminary classification in law, having regard to the recommendation of the panel. The panel should also assess the duration of an exclusion in cases where the duration has not been set by the final judgment or the final administrative decision.
(68)
The role of the panel should be to ensure the coherent operation of the exclusion system. The panel should be composed of a standing chair, two representatives of the Commission and a representative of the requesting authorising officer.
(69)
The preliminary classification in law does not prejudge the final assessment of the conduct of the person or entity concerned by the competent authorities of Member States under national law. The recommendation of the panel, as well as the decision of the authorising officer responsible, should therefore be reviewed following the notification of such a final assessment.
(70)
A person or entity should be excluded by the authorising officer responsible where it has been established by a final judgment or a final administrative decision that the person or entity is guilty of grave professional misconduct, of non-compliance, whether intentional or not, with the obligations relating to the payment of social security contributions or taxes, of the creation of an entity in a different jurisdiction with the intent to circumvent fiscal, social or any other legal obligations, of fraud affecting the budget, of corruption, of conduct related to a criminal organisation, of money laundering or terrorist financing, of terrorist offences or offences linked to terrorist activities, of child labour or other offences concerning trafficking in human beings or of the commitment of an irregularity. A person or entity should also be excluded in the event of a serious breach of a legal commitment or of bankruptcy.
(71)
When taking a decision on the exclusion of a person or entity, or the imposition of a financial penalty on a person or entity, and on the publication of the related information, the authorising officer responsible should ensure compliance with the principle of proportionality, in particular by taking into account the seriousness of the situation, its budgetary impact, the time which has elapsed since the relevant conduct, the duration of the conduct and its recurrence, whether the conduct was intentional or the degree of negligence shown and the degree of collaboration of the person or entity with the relevant competent authority and the contribution of that person or entity to the investigation.
(72)
The authorising officer responsible should also be able to exclude a person or entity where a natural or legal person assuming unlimited liability for the debts of the economic operator is bankrupt or in a similar situation of insolvency or where that natural or legal person fails to comply with its obligations to pay social security contributions or taxes, where such situations have an impact on the financial situation of that economic operator.
(73)
A person or entity should not be subject to a decision on exclusion when it has taken remedial measures, thus demonstrating its reliability. That possibility should not apply in cases of the most severe criminal activities.
(74)
In light of the principle of proportionality, a distinction should be made between cases where it is possible to impose a financial penalty as an alternative to exclusion, on the one hand, and cases where the gravity of the conduct of the recipient concerned in respect of attempting to unduly obtain Union funds justifies the imposition of a financial penalty in addition to the exclusion so as to ensure a deterrent effect, on the other. The maximum amount of the financial penalty which can be imposed by the contracting authority should also be defined.
(75)
A financial penalty should only be imposed on a recipient and not on a participant given that the amount of the financial penalty to be imposed is calculated on the basis of the value of the legal commitment at stake.
(76)
The possibility to take decisions on exclusion or to impose financial penalties is independent from the possibility to apply contractual penalties, such as liquidated damages.
(77)
The duration of an exclusion should be limited in time, as is the case under Directive 2014/24/EU, and should be in accordance with the principle of proportionality.
(78)
It is necessary to determine the commencement date and the duration of the limitation period for taking decisions on exclusion or imposing financial penalties.
(79)
It is important to be able to reinforce the deterrent effect achieved by the exclusion and the financial penalty. In that regard, the deterrent effect should be reinforced by the possibility to publish the information related to the exclusion and/or to the financial penalty in a manner that satisfies the data-protection requirements set out in Regulations (EC) No 45/2001 and (EU) No 2016/679. Such publication should contribute to ensuring that the same conduct is not repeated. For reasons of legal certainty and in accordance with the principle of proportionality it should be specified in which situations a publication should not take place. In its assessment, the authorising officer responsible should have regard to any recommendation of the panel. As far as natural persons are concerned, personal data should only be published in exceptional circumstances justified by the seriousness of the conduct or its impact on the financial interests of the Union.
(80)
Information related to an exclusion or to a financial penalty should only be published in certain cases such as grave professional misconduct, fraud, a significant deficiency in complying with the main obligations of a legal commitment financed by the budget, or an irregularity, or where an entity is created in a different jurisdiction with the intent to circumvent fiscal, social or any other legal obligations.
(81)
The criteria for exclusion should be clearly separated from the criteria leading to a possible rejection from an award procedure.
(82)
The information on the early detection of risks and on decisions on exclusion and the imposition of financial penalties on a person or entity should be centralised. For that purpose, related information should be stored in a database set up and operated by the Commission as the owner of the centralised system. That system should operate in compliance with the right to privacy and the protection of personal data.
(83)
While the setting-up and the operation of the early-detection and exclusion system should be the responsibility of the Commission, other Union institutions and bodies, as well as all persons and entities implementing Union funds under direct, shared and indirect management, should participate in that system by transmitting relevant information to the Commission. The authorising officer responsible and the panel should guarantee the right of defence of the person or entity. The same right should be given to a person or entity, in the context of an early detection, where an act envisaged by an authorising officer could adversely affect the rights of the person or entity concerned. In cases of fraud, corruption or any other illegal activity affecting the financial interests of the Union which are not yet subject to a final judgment, it should be possible for the authorising officer responsible to defer the notification of the person or entity and for the panel to defer the right of the person or entity to submit its observations. Such deferral should only be justified where there are compelling legitimate grounds to preserve the confidentiality of the investigation or of national judicial proceedings.
(84)
The Court of Justice of the European Union should be given unlimited jurisdiction with regard to decisions on exclusion and financial penalties imposed pursuant to this Regulation, in accordance with Article 261 TFEU.
(85)
In order to facilitate the protection of the financial interests of the Union across all methods of budget implementation, it should be possible for the persons and entities involved in budget implementation under shared and indirect management to take into account, as appropriate, exclusions decided upon by the authorising officers at Union level.
(86)
This Regulation should foster the objective of e-government, in particular the use of electronic data in the exchange of information between Union institutions and third parties.
(87)
Progress towards the electronic exchange of information and the electronic submission of documents, including e-procurement, where appropriate, which constitute a major simplification measure, should be accompanied by clear conditions for the acceptance of the systems to be used, so as to establish a legally sound environment while preserving flexibility in the management of Union funds for the participants, recipients and the authorising officers as provided for in this Regulation.
(88)
Rules on the composition and tasks of the committee in charge of evaluating application documents in procurement procedures, grant award procedures and in contests for prizes should be laid down. It should be possible for the committee to include external experts where that possibility is provided for in the basic act.
(89)
In line with the principle of good administration, the authorising officer should request clarifications or missing documents while respecting the principle of equality of treatment and without substantially changing the application documents. The authorising officer should have the possibility to decide not to do so only in duly justified cases. In addition, the authorising officer should be able to correct an obvious clerical error or request the participant to correct it.
(90)
Sound financial management should require that the Commission protects itself by requesting guarantees at the time of paying pre-financing. The requirement for contractors and beneficiaries to lodge guarantees should not be automatic, but should be based on a risk analysis. Where, in the course of implementation, the authorising officer discovers that a guarantor is not or is no longer authorised to issue guarantees in accordance with the applicable national law, the authorising officer should be able to require replacement of the guarantee.
(91)
The different sets of rules for direct and indirect management, in particular as regards the concept of ‘budget implementation tasks’, have created confusion and entailed risks of errors of qualification both for the Commission and for its partners and should thus be simplified and harmonised.
(92)
The provisions on the 
ex ante
 pillar assessment of persons and entities implementing Union funds under indirect management should be revised to enable the Commission to rely as much as possible on the systems, rules and procedures of those persons and entities which have been deemed equivalent to the ones used by the Commission. In addition, it is important to clarify that, where the assessment reveals areas in which the procedures in place are not sufficient to protect the financial interests of the Union, the Commission should be able to sign contribution agreements while taking appropriate supervisory measures. It is also important to clarify in which cases it is possible for the Commission to decide not to require an 
ex ante
 pillar assessment in order to sign contribution agreements.
(93)
Remuneration of persons and entities implementing the budget should, where relevant and possible, be performance-based.
(94)
The Commission enters into partnerships with third countries by means of financing agreements. It is important to clarify the content of such financing agreements, in particular for those parts of an action that are implemented by the third country under indirect management.
(95)
It is important to recognise the specific nature of blending facilities or platforms where the Commission blends its contribution with that of finance institutions and to clarify the application of the provisions on financial instruments and budgetary guarantees.
(96)
Procurement rules and principles applicable to public contracts awarded by Union institutions on their own account should be based on the rules set out in Directive 2014/23/EU of the European Parliament and of the Council 
(
14
)
 and Directive 2014/24/EU.
(97)
In the case of mixed contracts, the methodology of the contracting authorities for determining the applicable rules should be clarified.
(98)
The 
ex ante
 and 
ex post
 publicity measures necessary to launch a procurement procedure should be clarified for contracts equal to or greater than the thresholds set out in Directive 2014/24/EU, for contracts below those thresholds and for contracts falling outside the scope of that Directive.
(99)
This Regulation should include an exhaustive list of all the procurement procedures available to Union institutions regardless of the thresholds.
(100)
In the interests of administrative simplification and in order to encourage the participation of small and medium-sized enterprises (SMEs), negotiated procedures for middle-value contracts should be provided for.
(101)
As is the case in Directive 2014/24/EU, this Regulation should allow for market consultation prior to the launch of a procurement procedure. In order to ensure that an innovation partnership is used only when the desired works, supplies and services do not exist on the market or as a near-to-market development activity, an obligation to carry out such preliminary market consultation before using an innovation partnership should be laid down in this Regulation.
(102)
The contribution of contracting authorities to the protection of the environment and the promotion of sustainable development, while ensuring that they obtain the best value for money for their contracts, in particular through requiring specific labels or through the use of appropriate award methods, should be clarified.
(103)
In order to ensure that, when executing contracts, economic operators comply with the applicable environmental, social and labour law obligations established by Union law, national law, collective agreements or the international social and environmental conventions listed in Annex X to Directive 2014/24/EU, such obligations should be part of the minimum requirements defined by the contracting authority and should be integrated in the contracts signed by the contracting authority.
(104)
It is appropriate that different cases usually referred to as situations of conflict of interests be identified and treated distinctly. The notion of a ‘conflict of interests’ should be solely used for cases where a person or entity with responsibilities for budget implementation, audit or control, or an official or an agent of a Union institution or national authorities at any level, is in such a situation. Attempts to unduly influence an award procedure or obtain confidential information should be treated as grave professional misconduct which can lead to the rejection from the award procedure and/or exclusion from Union funds. In addition, economic operators might be in a situation where they should not be selected to implement a contract because of a professional conflicting interest. For instance, a company should not evaluate a project in which it has participated or an auditor should not be in a position to audit accounts it has previously certified.
(105)
In accordance with Directive 2014/24/EU, it should be possible to verify whether an economic operator is excluded, to apply selection and award criteria, as well as to verify compliance with the procurement documents in any order. As a result, it should be possible to reject tenders on the basis of award criteria without a prior check of the corresponding tenderer with regard to exclusion or selection criteria.
(106)
Contracts should be awarded on the basis of the most economically advantageous tender in line with Article 67 of Directive 2014/24/EU.
(107)
In the interests of legal certainty, it is necessary to clarify that the selection criteria are strictly linked to the evaluation of candidates or tenderers and that the award criteria are strictly linked to the evaluation of the tenders. In particular, the qualifications and experience of staff assigned to perform the contract should only be used as a selection criterion and not as an award criterion, as this would introduce a risk of overlap and double evaluation of the same element. Furthermore, if such qualifications and experience were used as an award criterion, any change in the staff assigned to perform the contract, even where justified through illness or a change in position, would call into question the conditions under which the contract was awarded and thereby create legal uncertainty.
(108)
Union procurement should ensure that Union funds are used in an effective, transparent and appropriate way, while reducing administrative burden on recipients of Union funds. In that regard, e-procurement should contribute to the better use of Union funds and enhance access to contracts for all economic operators. All Union institutions conducting procurement should publish clear rules on their websites regarding acquisition, expenditure and monitoring, as well as all contracts awarded, including the value thereof.
(109)
The existence of an opening phase and an evaluation for any procedure should be clarified. An award decision should always be the outcome of an evaluation.
(110)
When notified of the outcome of a procedure, candidates and tenderers should be informed of the grounds on which the decision was taken and should receive a detailed statement of reasons based on the content of the evaluation report.
(111)
Given that criteria are applied in no particular order, rejected tenderers who submitted compliant tenders should receive information on the characteristics and the relative advantages of the successful tender if they so request.
(112)
For framework contracts with reopening of competition, there should be no obligation to provide information on the characteristics and the relative advantages of the successful tender to an unsuccessful contractor, on the basis that the receipt of such information by parties to the same framework contract each time a competition is reopened might prejudice fair competition between them.
(113)
A contracting authority should be able to cancel a procurement procedure before the contract is signed, without the candidates or tenderers being entitled to claim compensation. This should be without prejudice to situations where the contracting authority has acted in such a way that it is possible to hold it liable for damages in accordance with the general principles of Union law.
(114)
As is the case in Directive 2014/24/EU, it is necessary to clarify the conditions under which it is possible to modify a contract during its performance without a new procurement procedure. In particular, a new procurement procedure should not be required in the event of administrative changes, universal succession and application of clear and unequivocal revision clauses or options that do not alter the minimum requirements of the initial procedure. A new procurement procedure should be required in the case of material modifications to the initial contract, in particular to the scope and content of the mutual rights and obligations of the parties, including as regards the distribution of intellectual property rights. Such modifications demonstrate the parties’ intention to renegotiate the essential terms or conditions of that contract, in particular if the modifications would have had an influence on the outcome of the procedure had the modified terms or conditions been part of the initial procedure.
(115)
It is necessary to provide for the option of requiring a performance guarantee in relation to works, supplies and complex services in order to guarantee compliance with substantial contractual obligations and to ensure proper performance throughout the duration of the contract. It is also necessary to provide for the option of requiring a retention money guarantee to cover the contract liability period, in line with customary practice in the sectors concerned.
(116)
In order to determine the applicable thresholds and procedures, it is necessary to clarify whether Union institutions, executive agencies and Union bodies are deemed to be contracting authorities. They should not be deemed to be contracting authorities in cases where they purchase from a central purchasing body. In addition, Union institutions form a single legal entity and their departments cannot conclude contracts, but only service-level agreements, between themselves.
(117)
It is appropriate to include a reference in this Regulation to the two thresholds set out in Directive 2014/24/EU applicable to works and to supplies and services, respectively. Those thresholds should also be applicable to concession contracts for reasons of simplification, as well as sound financial management, considering the specificities of the contracting needs of Union institutions. The revision of those thresholds as provided for in Directive 2014/24/EU should therefore be directly applicable to procurement under this Regulation.
(118)
For harmonisation and simplification purposes, the standard procedures applicable to procurement should also be applied to purchases provided for under the light regime for contracts for social and other specific services referred to in Article 74 of Directive 2014/24/EU. Therefore, the threshold for light regime purchases should be aligned with the threshold for service contracts.
(119)
It is necessary to clarify the conditions of application of the standstill period to be observed before signing a contract or framework contract.
(120)
The rules applicable to procurement in the field of external actions should be consistent with the principles laid down in Directives 2014/23/EU and 2014/24/EU.
(121)
In order to reduce complexity, streamline existing rules and improve the readability of the procurement rules, it is necessary to regroup the general provisions on procurement and the specific provisions applicable to procurement in the field of external actions and to remove unnecessary repetitions and cross-referencing.
(122)
It is necessary to clarify which economic operators have access to procurement under this Regulation depending on their place of establishment and to provide explicitly for the possibility of such access also for international organisations.
(123)
In order to achieve a balance between the need for transparency and greater coherence of procurement rules on the one hand, and the need to provide flexibility on certain technical aspects of those rules on the other, the technical rules on procurement should be set out in an annex to this Regulation and the power to adopt acts in accordance with Article 290 TFEU should be delegated to the Commission in respect of amendments to that Annex.
(124)
It is necessary to clarify the scope of the Title on grants, particularly with regard to the type of action or body eligible for a grant, as well as with regard to legal commitments that can be used to cover grants. In particular, grant decisions should be phased out due to their limited use and the progressive introduction of e-grants. The structure should be simplified by moving the provisions on instruments which are not grants to other parts of this Regulation. The nature of bodies which can receive operating grants should be clarified by no longer referring to bodies pursuing an aim of general Union interest since those bodies are covered by the notion of bodies having an objective forming part of and supporting a Union policy.
(125)
In order to simplify procedures and improve the readability of this Regulation, provisions related to the content of the grant application, of the call for proposals and of the grant agreement should be simplified and streamlined.
(126)
In order to facilitate the implementation of actions financed by multiple donors where the overall financing of the action is not known at the time of commitment of the Union contribution, it is necessary to clarify the way the Union contribution is defined and the method of verifying its use.
(127)
Experience gained in the use of lump sums, unit costs or flat-rate financing has shown that such forms of financing significantly simplify administrative procedures and substantially reduce the risk of error. Regardless of the field of Union intervention, lump sums, unit costs and flat rates are suitable forms of financing, in particular for standardised and recurrent actions, such as mobility or training activities. Moreover, as institutional cooperation between public administrations of Member States and of beneficiary or partner countries (institutional twinning) is implemented by Member State institutions, the use of simplified cost options is justified and should foster their engagement. In the interest of increased efficiency, Member States and other recipients of Union funds should be able to make more frequent use of simplified cost options. In this context, the conditions for using lump sums, unit costs and flat rates should be made more flexible. It is necessary to provide explicitly for the establishment of single lump sums covering the entire eligible costs of the action or the work programme. In addition, in order to foster focus on results, priority should be given to output-based funding. Input-based lump sums, unit costs and flat rates should remain an option where output-based ones are not possible or appropriate.
(128)
The administrative procedures for authorising lump sums, unit costs and flat rates should be simplified by vesting the power for such authorisation in the authorising officers responsible. Where appropriate, such authorisation can be given by the Commission in light of the nature of the activities or of the expenditure or in light of the number of authorising officers concerned.
(129)
In order to bridge the gap in the availability of data used to establish lump sums, unit costs and flat rates, the use of an expert judgement should be allowed.
(130)
While the potential of more frequent use of simplified forms of financing should be realised, compliance with the principle of sound financial management, and in particular the principles of economy, efficiency and no double funding, should be ensured. For that purpose, simplified forms of financing should ensure that the resources employed are adequate to the objectives to be achieved, that the same costs are not financed more than once from the budget, that the co-financing principle is respected and that overall overcompensation of recipients is avoided. Therefore, simplified forms of financing should be based on statistical or accounting data, similar objective means or expert judgement. In addition, suitable checks, controls and periodic assessments should continue to apply.
(131)
The scope of checks and controls as opposed to the periodic assessments of lump sums, unit costs or flat rates should be clarified. Those checks and controls should focus on the fulfilment of the conditions triggering the payment of lump sums, unit costs or flat-rates, including, where required, the achievement of outputs and/or results. Those conditions should not require reporting on the costs actually incurred by the beneficiary. Where the amounts of lump sums, unit costs or flat-rate financing have been determined 
ex ante
 by the authorising officer responsible or by the Commission they should not be challenged by 
ex post
 controls. This should not prevent the reduction of a grant in the event of poor, partial or late implementation or of irregularity, fraud or a breach of other obligations. In particular, a grant should be reduced where the conditions triggering the payment of lump sums, unit costs or flat rates have not been fulfilled. The frequency and scope of the periodic assessment should depend on the evolution and the nature of the costs, in particular taking into account substantial changes in market prices and other relevant circumstances. The periodic assessment could lead to adjustments of the lump sums, unit costs or flat rates applicable to future agreements, but should not be used for questioning the value of the lump sums, unit costs or flat rates already agreed upon. The periodic assessment of lump sums, unit costs or flat rates might require access to the accounts of the beneficiary for statistical and methodological purposes and such access is also necessary for fraud-prevention and detection purposes.
(132)
In order to facilitate the participation of small organisations in the implementation of the Union policies in an environment of limited availability of resources, it is necessary to recognise the value of the work provided by volunteers as eligible costs. As a result, such organisations should be able to rely to a greater extent on volunteers’ work for the sake of providing co-financing to the action or the work programme. Without prejudice to the maximum co-financing rate specified in the basic act, in such cases, the Union grant should be limited to the estimated eligible costs other than those covering volunteers’ work. As volunteers’ work is a work provided by third parties without a remuneration being paid to them by the beneficiary, the limitation avoids reimbursing costs which the beneficiary did not incur. In addition, the value of the volunteers’ work should not exceed 50 % of the in-kind contributions and any other co-financing.
(133)
In order to protect one of the fundamental principles of public finances, the no-profit principle should be retained in this Regulation.
(134)
In principle, grants should be awarded following a call for proposals. Where exceptions are allowed, they should be interpreted and applied restrictively in terms of scope and duration. The exceptional possibility to award grants without a call for proposals to bodies with a de facto or de jure monopoly should only be used where the bodies concerned are the only ones capable of implementing the relevant types of activities or have been vested with such a monopoly by law or by a public authority.
(135)
In the framework of moving towards e-grants and e-procurement, applicants and tenderers should be asked to provide a proof of their legal status and financial viability only once within a specific period and should not be required to resubmit supporting documents in each award procedure. It is therefore necessary to align the requirements for the number of years for which documents will be requested under grant award procedures and procurement procedures.
(136)
As a valuable type of financial support not related to predictable costs, the use of prizes should be facilitated and the applicable rules should be clarified. Prizes should be seen as complementing, not substituting, other funding instruments such as grants.
(137)
In order to allow for the more flexible implementation of prizes, the obligation under Regulation (EU, Euratom) No 966/2012 to publish contests for prizes with a unit value of EUR 1 000 000 or more in the statements accompanying the draft budget should be replaced by an obligation to submit prior information to the European Parliament and to the Council and to explicitly mention such prizes in the financing decision.
(138)
Prizes should be awarded in accordance with the principles of transparency and equal treatment. In that context, the minimum characteristics of contests should be laid down, in particular the arrangements for paying the prize to the winners after its award, and the appropriate means of publication It is also necessary to establish a clearly defined award procedure, from submission of the applications to the provision of information to applicants and notification of the winning applicant, which mirrors the grant award procedure.
(139)
This Regulation should lay down the principles and conditions applicable to financial instruments, budgetary guarantees and financial assistance and the rules on the limitation of the financial liability of the Union, the fight against fraud and money laundering, the winding down of financial instruments and reporting.
(140)
In recent years the Union has increasingly used financial instruments that allow a higher leverage of the budget to be achieved but, at the same time, they generate a financial risk for the budget. Those financial instruments include not only the financial instruments covered by Regulation (EU, Euratom) No 966/2012, but also other instruments, such as budgetary guarantees and financial assistance, that previously have been governed only by the rules established in their respective basic acts. It is important to establish a common framework to ensure the homogeneity of the principles applicable to that set of instruments and to regroup them under a new Title in this Regulation, comprising sections on budgetary guarantees and on financial assistance to Member States or third countries in addition to the existing rules applicable to financial instruments.
(141)
Financial instruments and budgetary guarantees can be valuable in multiplying the effect of Union funds when those funds are pooled with other funds and include a leverage effect. Financial instruments and budgetary guarantees should only be implemented if there is no risk of distortion of competition in the internal market or inconsistency with State aid rules.
(142)
Within the framework of the annual appropriations authorised by the European Parliament and by the Council for a given programme, financial instruments and budgetary guarantees should be used on the basis of an 
ex ante
 evaluation demonstrating that they are effective for the achievement of the policy objectives of the Union.
(143)
Financial instruments, budgetary guarantees and financial assistance should be authorised by means of a basic act. Where in duly justified cases financial instruments are established without a basic act, they should be authorised by the European Parliament and by the Council in the budget.
(144)
The instruments that potentially fall under Title X, such as loans, guarantees, equity investments, quasi-equity investment and risk-sharing instruments, should be defined. The definition of ‘risk-sharing instruments’ should allow for the inclusion of credit enhancements for project bonds, covering the debt service risk of a project and mitigating the credit risk of bond holders through credit enhancements in the form of a loan or a guarantee.
(145)
Any repayment from a financial instrument or budgetary guarantee should be used for the instrument or guarantee which produced the repayment with a view to enhancing the efficiency of that instrument or guarantee, unless otherwise specified in the basic act, and should be taken into account when proposing future appropriations to that instrument or guarantee.
(146)
It is appropriate to recognise the alignment of interests in pursuing policy objectives of the Union and, in particular, that the EIB and the EIF have the specific expertise to implement financial instruments and budgetary guarantees.
(147)
The EIB and the EIF, acting as a group, should have the possibility to transfer part of the implementation to each other, where such transfer might benefit the implementation of a given action and as further defined in the relevant agreement with the Commission.
(148)
It should be clarified that, where financial instruments or budgetary guarantees are combined with ancillary forms of support from the budget, the rules on financial instruments and budgetary guarantees should apply to the whole measure. Such rules should be complemented, where applicable, by specific requirements set out in the sector-specific rules.
(149)
The implementation of financial instruments and budgetary guarantees financed by the budget should adhere to the Union policy on non-cooperative jurisdictions for tax purposes, and updates thereto, as laid down in relevant legal acts of the Union and in Council conclusions, in particular the Council conclusions of 8 November 2016 on the criteria for and process leading to the establishment of the EU list of non-cooperative jurisdictions for tax purposes 
(
15
)
 and the Annex thereto, as well as the Council conclusions of 5 December 2017 on the EU list of non-cooperative jurisdictions for tax purposes 
(
16
)
 and the Annexes thereto.
(150)
Budgetary guarantees and financial assistance to Member States or third countries are generally off-budget operations that have a significant impact on the balance sheet of the Union. While remaining generally off-budget operations, their inclusion in this Regulation provides a stronger protection of the financial interests of the Union and a clearer framework for their authorisation, management and accounting.
(151)
The Union has recently launched important initiatives based on budgetary guarantees such as the European Fund for Strategic Investments (EFSI) or the European Fund for Sustainable Development (EFSD). The characteristics of those instruments are that they generate a contingent liability for the Union and imply the provisioning of funds to make available a liquidity cushion that allows the budget to respond in an orderly manner to the payment obligations that might arise from those contingent liabilities. In order to guarantee the credit rating of the Union and, hence, its capacity to deliver effective financing, it is essential that the authorisation, provisioning and monitoring of contingent liabilities follow a robust set of rules that should be applied to all budgetary guarantees.
(152)
The contingent liabilities arising from budgetary guarantees can cover a wide range of financing and investment operations. The possibility of a budgetary guarantee being called cannot be scheduled with full certainty on a yearly basis as in the case of loans that have a defined schedule for repayment. It is, therefore, indispensable to set up a framework for the authorisation and monitoring of contingent liabilities ensuring full respect, at any moment, for the ceiling for annual payment appropriations set out in Council Decision 2014/335/EU, Euratom 
(
17
)
.
(153)
That framework should also provide for management and control, including regular reporting on the financial exposure of the Union. The rate of provisioning of financial liabilities should be set on the basis of a proper risk assessment of the financial risks arising from the related instrument. The sustainability of the contingent liabilities should be assessed annually in the context of the budgetary procedure. An early warning mechanism should be established to avoid a shortage of provisions to cover financial liabilities.
(154)
The increasing use of financial instruments, budgetary guarantees and financial assistance requires a significant volume of payment appropriations to be mobilised and provisioned. In order to deliver leverage while ensuring an adequate level of protection against financial liabilities, it is important to optimise the amount of provisioning required and to achieve efficiency gains by pooling those provisions into a common provisioning fund. In addition, the more flexible use of those pooled provisions permits an effective global provisioning rate that delivers the protection requested with an optimised amount of resources.
(155)
In order to ensure the proper functioning of the common provisioning fund for the post-2020 programming period, the Commission should, by 30 June 2019, submit an independent external evaluation of the advantages and disadvantages of entrusting the financial management of the assets of the common provisioning fund to the Commission, to the EIB, or to a combination of the two, taking into account the relevant technical and institutional criteria used in comparing asset management services, including the technical infrastructure, comparison of costs for the services given, institutional set-up, reporting, performance, accountability and expertise of each institution and the other asset management mandates for the budget. The evaluation should be accompanied, where appropriate, by a legislative proposal.
(156)
The rules applicable to provisioning and to the common provisioning fund should provide a solid internal control framework. The guidelines applicable to the management of the resources in the common provisioning fund should be established by the Commission after having consulted the accounting officer of the Commission. The authorising officers of the financial instruments, budgetary guarantees or financial assistance should actively monitor the financial liabilities under their responsibility and the financial manager of the resources of the common provisioning fund should manage the cash and the assets in the fund following the rules and procedures set out by the accounting officer of the Commission.
(157)
Budgetary guarantees and financial assistance should follow the same set of principles established for financial instruments. Budgetary guarantees, in particular, should be irrevocable, unconditional and on demand. They should be implemented under indirect management or, only in exceptional cases, under direct management. They should only cover financing and investment operations and their counterparts should contribute their own resources to the operations covered.
(158)
Financial assistance to Member States or third countries should take the form of a loan, of a credit line or any other instrument deemed appropriate to ensure the effectiveness of the support. To that end, the Commission should be empowered in the relevant basic act to borrow the necessary funds on the capital markets or from financial institutions, avoiding the involvement of the Union in any transformation of maturities that would expose it to an interest risk or to any other commercial risk.
(159)
The provisions related to financial instruments should apply as soon as possible in order to achieve the simplification and effectiveness sought. The provisions related to the budgetary guarantees and to financial assistance, as well as to the common provisioning fund, should apply as from the post-2020 multiannual financial framework. That calendar will allow a thorough preparation of the new tools for managing contingent liabilities. It will also permit an alignment between the principles set out in Title X and, on the one hand, the proposal for the post-2020 multiannual financial framework and, on the other hand, the specific programmes related to that framework.
(160)
Regulation (EU, Euratom) No 1141/2014 of the European Parliament and of the Council 
(
18
)
 lays down rules for, inter alia, the funding of political parties and political foundations at European level, in particular with regard to funding conditions, the award and distribution of funding, donations and contributions, financing of campaigns for elections to the European Parliament, reimbursable expenditure, the prohibition of certain funding, accounts, reporting and audit, implementation and control, penalties, cooperation between the Authority for European political parties and foundations, the Authorising Officer of the European Parliament and Member States, and transparency.
(161)
Rules should be included in this Regulation on contributions from the budget to European political parties as envisaged by Regulation (EU, Euratom) No 1141/2014.
(162)
The financial support given to European political parties should take the form of a specific contribution, to match the specific needs of those parties.
(163)
Although financial support is awarded without an annual work programme being required, European political parties should justify 
ex post
 the sound use of Union funding. In particular, the authorising officer responsible should verify if the funding has been used to pay reimbursable expenditure as established in the call for contributions within the time limits laid down in this Regulation. Contributions to European political parties should be spent by the end of the financial year following that of their award, after which, any unspent funding should be recovered by the authorising officer responsible.
(164)
Union funding awarded to finance the operating costs of European political parties should not be used for other purposes than those established in Regulation (EU, Euratom) No 1141/2014, in particular to directly or indirectly finance third parties such as national political parties. European political parties should use the contributions to pay a percentage of current and future expenditure and not expenditure or debts incurred before the submission of their applications for contributions.
(165)
The award of contributions should also be simplified and adapted to the specificities of European political parties, in particular by the absence of selection criteria, the establishment of a single full pre-financing payment as a general rule, and by the possibility to use lump sums, flat-rate financing and unit costs.
(166)
The contributions from the budget should be suspended, reduced or terminated if European political parties infringe Regulation (EU, Euratom) No 1141/2014.
(167)
Penalties that are based both on this Regulation and on Regulation (EU, Euratom) No 1141/2014 should be imposed in a coherent way and should respect the principle of 
ne bis in idem
. In accordance with Regulation (EU, Euratom) No 1141/2014, administrative and/or financial penalties provided for by this Regulation are not to be imposed in one of the cases for which penalties have already been imposed on the basis of Regulation (EU, Euratom) No 1141/2014.
(168)
This Regulation should establish a general framework under which budget support can be used as an instrument in the field of external actions including the obligation for the third country to provide the Commission with adequate and timely information to evaluate the fulfilment of the agreed conditions and provisions ensuring the protection of the financial interests of the Union.
(169)
In order to reinforce the role of the European Parliament and of the Council, the procedure for establishing Union trust funds should be clarified. It is also necessary to specify the principles applicable to the contributions to Union trust funds, in particular the importance of securing contributions from other donors which justify their establishment with regard to added value. It is also necessary to clarify the responsibilities of the financial actors and of the board of the Union trust fund and to define rules ensuring a fair representation of the participating donors on the board of the Union trust fund and a mandatory vote in favour by the Commission for the use of the funds. It is also important to set out in more detail the reporting requirements applicable to Union trust funds.
(170)
In line with the streamlining of the existing rules and in order to avoid undue repetition, the special provisions set out in Part Two of Regulation (EU, Euratom) No 966/2012, applicable to the EAGF, to research, to external actions and to specific Union funds, should only be introduced in the relevant parts of this Regulation, provided that the provisions are still used and relevant.
(171)
The provisions on the presentation of accounts and accounting should be simplified and clarified. It is therefore appropriate to group together all provisions on annual accounts and other financial reporting.
(172)
The manner in which Union institutions currently report on building projects to the European Parliament and to the Council should be improved. Union institutions should be allowed to finance new building projects with the revenue received for buildings already sold. Consequently, a reference to the provisions on internal assigned revenue should be introduced in the provisions on building projects. This would allow meeting the changing needs in the building policy of Union institutions, while saving costs and introducing more flexibility.
(173)
In order to adapt the rules applicable to certain Union bodies, the detailed rules on procurement and the detailed conditions and the minimum ratio for the effective provisioning rate, the power to adopt acts in accordance with Article 290 TFEU should be delegated to the Commission in respect of the framework financial regulation for bodies set up under the TFEU and the Euratom Treaty, the model financial regulation for public-private partnership bodies, amendments to Annex I to this Regulation, the detailed conditions and methodology for the calculation of the effective provisioning rate and the amendment of the defined minimum ratio of the effective provisioning rate, which should not be set at a level lower than 85 %. It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level, and that those consultations be conducted in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making. In particular, to ensure equal participation in the preparation of delegated acts, the European Parliament and the Council receive all documents at the same time as Member States’ experts, and their experts systematically have access to meetings of Commission expert groups dealing with the preparation of delegated acts.
(174)
In order to ensure that the European Union Programme for Employment and Social Innovation (EaSI), established by Regulation (EU) No 1296/2013 of the European Parliament and of the Council 
(
19
)
, swiftly provides adequate resources to support changing political priorities, the indicative shares for each of the three axes and the minimum percentages for each of the thematic priorities within each axis should allow for a greater flexibility, while maintaining an ambitious deployment rate for EURES cross-border partnerships. This should improve the management of EaSI and allow for the focusing of budgetary resources on actions that produce better employment and social results.
(175)
In order to facilitate investments in cultural and sustainable tourism infrastructure, without prejudice to the application of legal acts of the Union in the environmental field, in particular Directives 2001/42/EC 
(
20
)
 and 2011/92/EU 
(
21
)
 of the European Parliament and of the Council, as appropriate, certain restrictions as regards the scope of support under Regulation (EU) No 1301/2013 of the European Parliament and of the Council 
(
22
)
 for such investments should be clarified. It is therefore necessary to introduce clear restrictions as regards limiting the scale of the contribution of the ERDF to such investments from 2 August 2018.
(176)
In order to respond to the challenges posed by increasing flows of migrants and refugees, the objectives to which the ERDF can contribute in its support of migrants and refugees should be spelled out with a view to enabling Member States to provide investments focusing on legally staying third-country nationals, including applicants for asylum and beneficiaries of international protection.
(177)
With a view to facilitating the implementation of operations under Regulation (EU) No 1303/2013 of the European Parliament and of the Council 
(
23
)
, the scope of potential beneficiaries should be enlarged. Therefore, it should be allowed for managing authorities to consider natural persons as beneficiaries and a more flexible definition of beneficiaries in the context of State aid should be set out.
(178)
As a matter of practice, macroregional strategies are agreed upon the adoption of Council conclusions. As the case has been since the entry into force of Regulation (EU) No 1303/2013, such conclusions can, where appropriate, be endorsed by the European Council, taking into account the powers of that institution laid down in Article 15 TEU. The definition of ‘macroregional strategies’ set out in that Regulation should therefore be amended accordingly.
(179)
With a view to ensuring sound financial management of the ERDF, the ESF, the Cohesion Fund, the EAFRD and the EMFF (‘the European Structural and Investment Funds’ – ‘ESI Funds’) which are implemented under shared management, and to clarify Member States’ obligations, the general principles set out in Article 4 of Regulation (EU) No 1303/2013 should refer to the principles set out in this Regulation concerning internal control of budget implementation and avoidance of conflicts of interests.
(180)
With a view to maximising the synergies between all Union funds to address the challenges of migration and asylum in an effective way, it should be ensured that, when the thematic objectives are translated into priorities in the Fund-specific rules, such priorities cover the appropriate use of each ESI Fund for those areas. Where appropriate, coordination with the Asylum, Migration and Integration Fund should be ensured.
(181)
In order to ensure coherence of programming arrangements, an alignment between Partnership Agreements and the amendments of programmes approved by the Commission in the preceding calendar year should be carried out once per year.
(182)
In order to facilitate the preparation and implementation of community-led local development strategies, the lead Fund should be allowed to cover preparatory, running and animation costs.
(183)
In order to facilitate the implementation of community-led local development and integrated territorial investments, the roles and responsibilities of local action groups as regards community-led local development strategies, and of local authorities, regional development bodies or non-governmental organisations as regards integrated territorial investments (ITIs), in relation to other programme bodies should be clarified. Designation as an intermediate body in accordance with the Fund-specific rules should only be required in cases where the relevant bodies carry out additional tasks that fall under the responsibility of the managing or certifying authority or of the paying agency.
(184)
Managing authorities should have the possibility to implement financial instruments through a direct award of a contract to the EIB and to international financial institutions.
(185)
Many Member States have established publicly-owned banks or institutions that operate under a public policy mandate to promote economic development activities. Such publicly-owned banks or institutions have specific characteristics which differentiate them from private commercial banks in relation to their ownership, their development mandate and the fact that they do not primarily focus on maximising profits. The primary role of such publicly-owned banks or institutions is to mitigate market failures where in certain regions or for certain policy areas or sectors financial services are underprovided by commercial banks. Those publicly-owned banks or institutions are well-placed to promote access to the ESI Funds while maintaining competitive neutrality. Their specific role and characteristics can allow Member States to increase the use of financial instruments in order to maximise the impact of the ESI Funds in the real economy. Such an outcome would be in line with the Commission policy to facilitate the role of such publicly-owned banks or institutions as fund managers both in the implementation of ESI Funds as well as in the combination of the ESI Funds with EFSI financing, as set out in particular in the Investment Plan for Europe. Without prejudice to contracts already awarded for the implementation of financial instruments in compliance with applicable law, it is justified to clarify that it is possible for managing authorities to award contracts directly to such publicly-owned banks or institutions. Nevertheless, in order to ensure that the possibility of direct award remains consistent with the principles of the internal market, strict conditions to be fulfilled by publicly-owned banks or institutions should be laid down.
Such conditions should include that there is to be no direct private-capital participation, with the exception of non-controlling and non-blocking forms of private-capital participation in line with the requirements set out in Directive 2014/24/EU. Moreover, and strictly limited to the scope of application of Regulation (EU) No 1303/2013, a publicly-owned bank or institution should also be allowed to implement financial instruments where the private-capital participation confers no influence on decisions regarding the day-to-day management of the financial instrument supported by the ESI Funds.
(186)
In order to maintain the possibility for the ERDF and EAFRD to contribute to joint uncapped guarantee and securitisation financial instruments in favour of SMEs, it is necessary to provide that it is possible for Member States to use the ERDF and EAFRD to contribute to such instruments during the entire programming period and to update relevant provisions relating to that option, such as those on 
ex ante
 assessments and evaluations and to introduce for the ERDF the possibility of programming at priority axis level.
(187)
The adoption of Regulation (EU) 2015/1017 of the European Parliament and of the Council 
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24
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, was intended to enable Member States to use the ESI Funds to contribute to the financing of eligible projects supported under the EFSI. A specific provision should be inserted in Regulation (EU) No 1303/2013 setting out the terms and conditions to allow for better interaction and complementarity that will facilitate the possibility to combine the ESI Funds with EIB financial products under the EFSI’s EU Guarantee.
(188)
In carrying out their operations, the bodies implementing financial instruments should adhere to the Union policy on non-cooperative jurisdictions for tax purposes, and updates thereto, as laid down in relevant legal acts of the Union and in Council conclusions, in particular the Council conclusions of 8 November 2016 and the Annex thereto, as well as the Council conclusions of 5 December 2017 and the Annexes thereto.
(189)
In order to simplify and harmonise the control and audit requirements and to improve the accountability of the financial instruments implemented by the EIB and other international financial institutions, it is necessary to amend the provisions on management and control of financial instruments to facilitate the assurance process. That amendment should not apply to financial instruments referred to in point (a) of Article 38(1) and Article 39 of Regulation (EU) No 1303/2013 which were established by a funding agreement signed before 2 August 2018. For such financial instruments, Article 40 of that Regulation as applicable at the moment of the signature of the funding agreement should continue to apply.
(190)
In order to ensure uniform conditions for the implementation of Regulation (EU) No 1303/2013 in respect of the models for the control reports and the annual audit reports referred to in Article 40(1) of that Regulation, implementing powers should be conferred on the Commission. Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council 
(
25
)
.
(191)
In order to ensure consistency with the treatment of financial corrections during the 2007-2013 programming period, it is necessary to clarify that, in the case of financial instruments, it should be possible to allow for a contribution cancelled as a result of an individual irregularity to be reused for regular expenditure within the same operation so that the related financial correction will not have the consequence of a net loss for the financial instrument operation.
(192)
In order to provide more time for the signature of funding agreements allowing for use of escrow accounts for payments for investments in final recipients after the end of the eligibility period for equity-based instruments, the deadline for signature of such funding agreements should be extended until 31 December 2018.
(193)
In order to incentivise investors operating under the market economy principle to co-invest in public policy projects, the concept of differentiated treatment of investors, which allows under specific conditions for the ESI Funds to take a subordinated position to an investor operating under the market economy principle and to EIB financial products under the EFSI’s EU Guarantee, should be introduced. At the same time, the conditions for application of such a differentiated treatment when implementing the ESI Funds should be laid down.
(194)
Given the protracted low-interest environment and in order not to unduly penalise bodies implementing financial instruments, it is necessary, subject to active treasury management, to enable financing of negative interest generated as a result of investments of the ESI Funds pursuant to Article 43 of Regulation (EU) No 1303/2013 from resources paid back into the financial instrument.
(195)
In order to align reporting requirements with the new provisions on differentiated treatment of investors and to avoid duplication of certain requirements, Article 46(2) of Regulation (EU) No 1303/2013 should be amended.
(196)
In order to facilitate the implementation of the ESI Funds, it is necessary to grant Member States the possibility to implement technical assistance actions through the direct award of a contract to the EIB, other international financial institutions and publicly-owned banks or institutions.
(197)
In order to further harmonise the conditions for operations generating net revenue after their completion, the relevant provisions of this Regulation should apply to already selected but still ongoing operations and to operations which are still to be selected under that programming period.
(198)
In order to give a strong incentive for the implementation of energy-efficiency measures, cost-savings that result from improved energy efficiency by an operation should not be treated as net revenue.
(199)
With a view to facilitating the implementation of revenue-generating operations, the reduction of the co-financing rate should be allowed at any time during the implementation of the programme, and possibilities for the establishment of flat-rate net-revenue percentages at national level should be provided for.
(200)
Due to the late adoption of Regulation (EU) No 508/2014 of the European Parliament and of the Council 
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26
)
 and the fact that aid intensity levels have been established by that Regulation, it is necessary to set out certain exemptions in Regulation (EU) No 1303/2013 for the EMFF as regards revenue-generating operations. As those exemptions provide more favourable conditions for certain revenue-generating operations for which amounts or rates of support are defined in Regulation (EU) No 508/2014, it is necessary to establish a different date of application for those exemptions to ensure equal treatment of operations supported on the basis of Regulation (EU) No 1303/2013.
(201)
In order to reduce administrative burden for beneficiaries, the threshold which exempts certain operations from the requirement to calculate and take into account revenue generated during their implementation should be raised.
(202)
In order to facilitate synergies between the ESI Funds and other Union instruments, it should be possible for expenditure incurred to be reimbursed from different ESI Funds and Union instruments based on a proportion agreed in advance.
(203)
In order to promote the use of lump sums, and given the fact that lump sums are to be based on a fair, equitable and verifiable calculation method which ensures sound financial management, the applicable upper limit for their use should be removed.
(204)
In order to reduce the administrative burden of the implementation of projects by beneficiaries, a new simplified cost option for financing based on conditions others than the costs of the operations should be introduced.
(205)
In order to simplify the rules governing the use of funds and to reduce the associated administrative burden, Member States should increasingly make use of simplified cost options.
(206)
Taking into account the fact that, in accordance with Article 71 of Regulation (EU) No 1303/2013, the obligation to ensure the durability of investment operations applies from the final payment to the beneficiary, and that, when the investment consists in the lease purchase of a new machinery and equipment, the final payment occurs at the end of the contract period, that obligation should not apply to that type of investment.
(207)
In order to ensure a broad application of simplified cost options, an obligatory use of standard scales of unit costs, lump sums or flat rates should be set out for operations or projects forming part of an operation receiving support from the ERDF and the ESF below a certain threshold, subject to relevant transitional provisions. The managing authority, or the monitoring committee for the programmes under the European territorial cooperation goal, should be given the possibility to extend the transitional period for a period it considers appropriate if it considers that such obligation creates a disproportionate administrative burden. Such obligation should not apply to operations receiving support within the framework of State aid that does not constitute 
de minimis
 aid. For such operations, all forms of grants and repayable assistance should continue to be an option. At the same time, the use of draft budgets as an additional methodology for determining simplified costs should be introduced for all ESI Funds.
(208)
In order to facilitate earlier and more targeted application of simplified cost options, the power to adopt acts in accordance with Article 290 TFEU should be delegated to the Commission in respect of supplementing Regulation (EU) No 1303/2013 with additional specific rules on the role, liabilities and responsibility of bodies implementing financial instruments, related selection criteria and products that it is possible to deliver through financial instruments, supplementing the provisions of Regulation (EU) No 1303/2013 on the standard scales of unit costs or the flat-rate financing, the fair, equitable and verifiable calculation method on which they might be established, and by specifying detailed modalities concerning the financing based on the fulfilment of conditions related to the realisation of progress in implementation or the achievement of objectives of programmes rather than on costs and their application. It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level, and that those consultations be conducted in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making. In particular, to ensure equal participation in the preparation of delegated acts, the European Parliament and the Council receive all documents at the same time as Member States’ experts, and their experts systematically have access to meetings of Commission expert groups dealing with the preparation of delegated acts.
(209)
In order to reduce the administrative burden, the use of flat rates which do not require a methodology to be established by Member States should be increased. Two additional flat rates should therefore be introduced: one for calculating direct staff costs and the other one for calculating the remaining eligible costs based on staff costs. In addition, further clarification should be provided on the methods to calculate staff costs.
(210)
With a view to improving the effectiveness and impact of operations, implementation of operations which cover the whole territory of a Member State or operations covering different programme areas should be facilitated and possibilities for expenditure outside the Union for certain investments should be increased.
(211)
In order to encourage Member States to make use of appraisals of major projects by independent experts, the declaration of expenditure relating to the major project to the Commission prior to the positive appraisal by the independent expert should be allowed once the Commission has been informed about the submission of the relevant information to the independent expert.
(212)
In order to promote the use of joint action plans which will reduce administrative burden for beneficiaries, it is necessary to reduce regulatory requirements linked to the setting-up of a joint action plan while maintaining an appropriate focus on horizontal principles, including gender equality and sustainable development, which have generated important contributions to the effective implementation of the ESI Funds.
(213)
In order to avoid unnecessary administrative burden for beneficiaries, the rules on information, communication and visibility should respect the principle of proportionality. Accordingly, it is important to clarify the scope of application of those rules.
(214)
With a view to reducing the administrative burden and ensuring the effective use of technical assistance across the ERDF, the ESF and the Cohesion Fund and across categories of regions, flexibility for the calculation and monitoring of the respective limits applicable to technical assistance of Member States should be increased.
(215)
With a view to streamlining implementation structures, it should be clarified that the possibility for the managing authority, certifying authority and the audit authority to be part of the same public body is also available to programmes under the European territorial cooperation goal.
(216)
The responsibilities of the managing authorities regarding the verification of expenditure when simplified cost options are being used should be specified in more detail.
(217)
In order to ensure that beneficiaries can fully benefit from the simplification potential of e-governance solutions in the implementation of the ESI Funds and the Fund for European Aid to the Most Deprived (FEAD), especially with a view to facilitating full electronic document management, it is necessary to clarify that a paper trail is not necessary if certain conditions are met.
(218)
In order to increase proportionality of controls and to ease the administrative burden resulting from overlapping controls, especially for small beneficiaries, without undermining the principle of sound financial management, the single audit principle for the ERDF, the ESF, the Cohesion Fund and the EMFF should prevail and the thresholds below which an operation is not to be subject to more than one audit should be doubled.
(219)
It is important to enhance the visibility of the ESI Funds and to raise awareness of their results and achievements with the public. Information and communication activities and measures to enhance visibility for the public remain essential in publicising the achievements of the ESI Funds and in demonstrating how the Union’s financial resources are invested.
(220)
With a view to facilitating access of certain target groups to the ESF, the collection of data for certain indicators referred to in Annex I to Regulation (EU) No 1304/2013 of the European Parliament and of the Council 
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27
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 should not be required.
(221)
In order to ensure equal treatment of operations supported on the basis of this Regulation, it is necessary to establish the date of application of certain amendments to Regulation (EU) No 1303/2013.
(222)
In order to ensure that the entire programming period for Regulations (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013 and Regulation (EU) No 223/2014 of the European Parliament and of the Council 
(
28
)
 is governed by a coherent set of rules, it is necessary for some of the amendments to those Regulations to apply from 1 January 2014. By providing for a retroactive application of those amendments, legitimate expectations are taken into account.
(223)
In order to expedite implementation of financial instruments combining support from the ESI Funds with EIB financial products under the EFSI’s EU guarantee and to provide a continuous legal basis for the signature of funding agreements allowing for use of escrow accounts for equity-based instruments, it is necessary for some of the amendments to this Regulation to apply with effect from 1 January 2018. By providing for a retroactive application of those amendments, the advanced facilitation of the financing of projects through combined support from the ESI Funds and the EFSI is ensured and a legal gap between the expiry date of certain provisions in Regulation (EU) No 1303/2013 and the date of entry into force of their extension by virtue of this Regulation is avoided.
(224)
The simplifications and changes made to sector-specific rules should apply as soon as possible in order to facilitate an acceleration of implementation during the current programming period and should therefore apply from 2 August 2018.
(225)
The European Globalisation Adjustment Fund (EGF) should continue, after 31 December 2017, to temporarily provide assistance to young people not in employment, education or training (NEETs) who reside in regions disproportionately impacted by major redundancies. In order to allow for continued assistance to NEETs, the amendment to Regulation (EU) No 1309/2013 of the European Parliament and of the Council 
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)
 ensuring such continued assistance should apply with effect from 1 January 2018.
(226)
It should be possible to establish blending facilities under Regulation (EU) No 1316/2013 of the European Parliament and of the Council 
(
30
)
 for one or more of the Connecting Europe Facility (CEF) sectors. Such blending facilities could finance blending operations which are actions combining non-reimbursable forms of support, such as support from Member States’ budgets, CEF grants, the ESI Funds and financial instruments from the Union budget, including combinations of CEF equity and CEF debt financial instruments and financing from the EIB Group, from national promotional banks, from development or other finance institutions, from investors and private financial support. Financing from the EIB Group should include EIB financing under the EFSI and private financial support should include both direct and indirect financial contributions as well as support received through public-private partnerships.
(227)
The design and set up of blending facilities should be based on an 
ex ante
 assessment carried out in accordance with this Regulation and should reflect the results of lessons learned from the implementation of the CEF ‘Blending Call’ referred to in the Commission Implementing Decision of 20 January 2017 amending Commission Implementing Decision C(2014)1921 establishing a Multi-Annual Work Programme 2014-2020 for financial assistance in the field of Connecting Europe Facility (CEF) – Transport sector. CEF blending facilities should be established by the multiannual and/or annual work programmes and adopted in accordance with Articles 17 and 25 of Regulation (EU) No 1316/2013. The Commission should ensure transparent and timely reporting to the European Parliament and to the Council on the implementation of any CEF blending facility.
(228)
The objective of CEF blending facilities should be to facilitate and streamline one application for all forms of support, including Union grants from the CEF and private-sector finance. Such blending facilities should aim to optimise the application process for project promoters by providing a single evaluation process, from the technical and financial points of view.
(229)
CEF blending facilities should increase flexibility for submitting projects and simplify and streamline the process of project identification and financing. They should also increase the ownership and commitment of the financial institutions involved, thereby mitigating risks associated with the projects.
(230)
CEF blending facilities should result in enhanced coordination, exchange of information and cooperation between Member States, the Commission, the EIB, national promotional banks and private investors with the aim of generating and supporting a healthy pipeline of projects pursuing CEF policy objectives.
(231)
CEF blending facilities should aim to enhance the multiplier effect of Union spending by attracting additional resources from private investors, thus ensuring a maximum degree of private investor involvement. In addition, they should ensure that the actions supported become economically and financially viable and help to avoid a lack of investment leverage. They should contribute to the achievement of the Union objectives on meeting the targets set at the Paris Climate Conference (COP 21), job creation and cross-border connectivity. It is important that, when the CEF and the EFSI are both used for financing actions, the Court of Auditors examine whether the financial management has been sound in accordance with Article 287 TFEU and with Article 24(2) of Regulation (EU) No 1316/2013.
(232)
In most cases, grants in the transport sector are expected to remain the primary means of supporting policy objectives of the Union. The application of CEF blending facilities should therefore not reduce the availability of such grants.
(233)
Participation of private co-investors in the transport projects could be facilitated by mitigating the financial risk. First-loss guarantees provided by the EIB under the joint financial mechanisms supported by the budget such as blending facilities can be appropriate to that end.
(234)
Funding from the CEF should be based on the selection and award criteria established in the multiannual and the annual work programmes pursuant to Article 17(5) of Regulation (EU) No 1316/2013 regardless of the form of funding used, or combination thereof.
(235)
The experience gained with blending facilities should be taken into consideration in the evaluations of Regulation (EU) No 1316/2013.
(236)
The introduction of CEF blending facilities by this Regulation should not be understood to prejudge the outcome of the negotiations on the post-2020 multiannual financial framework.
(237)
Taking into account the very high rate of execution of the CEF in the transport sector and in order to support the implementation of projects with most value added for the Trans-European Transport Network concerning the core network corridors, cross-border projects, projects on the other section of the core network and projects eligible under the horizontal priorities as listed in Annex I to Regulation (EU) No 1316/2013, it is necessary to exceptionally allow for additional flexibility in the use of the multiannual work programme allowing the amount of the financial envelope to reach up to 95 % of the financial budgetary resources referred to in Regulation (EU) No 1316/2013. It is, however, important that further support be provided in the remaining CEF implementing period to priorities covered by annual work programmes.
(238)
Due to the different nature of the CEF telecom sector as compared to the CEF transport and CEF energy sectors, namely the smaller average size of grants and differences in the type of costs and the type of projects, unnecessary burden on beneficiaries and Member States participating in related actions should be avoided through a less burdensome certification obligation, without weakening the principle of sound financial management.
(239)
Under Regulation (EU) No 283/2014 of the European Parliament and of the Council 
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, it is currently only possible to use grants and procurement to support actions in the area of digital service infrastructures. In order to ensure that digital service infrastructures function as efficiently as possible, other financial instruments which are currently used under the CEF, including innovative financial instruments, should also be made available to support such actions.
(240)
In order to avoid unnecessary administrative burden for managing authorities that could hinder efficient implementation of the FEAD, it is appropriate to simplify and facilitate the procedure for amendment of non-essential elements of operational programmes.
(241)
With a view to further simplifying the use of the FEAD, it is appropriate to establish additional provisions as regards eligibility of expenditure, in particular as regards the use of standard scales of unit costs, lump sums and flat rates.
(242)
In order to avoid unfair treatment of partner organisations, irregularities that are imputable only to the body in charge of purchasing the assistance should not affect the eligibility of expenditure of partner organisations.
(243)
In order to simplify the implementation of the ESI Funds and the FEAD and avoid legal uncertainty, certain responsibilities of Member States with regard to management and control should be clarified.
(244)
Considering the need for the coherent application of the relevant financial rules within the financial year, it is in principle advisable that Part One of this Regulation (the Financial Regulation) starts applying at the beginning of a financial year. However, in order to ensure that important simplification provided for in this Regulation, both as regards the Financial Regulation and the amendments to sector-specific rules, benefit the recipients of Union funds as early as possible, it is appropriate to provide, exceptionally, for the application of this Regulation from its entry into force. At the same time, in order to allow additional time for adaptation to the new rules, Union institutions should continue to apply Regulation (EU, Euratom) No 966/2012 until the end of the financial year 2018 with regard to the implementation of their respective administrative appropriations.
(245)
Some modifications regarding financial instruments, budgetary guarantees and financial assistance should only apply from the date of application of the post-2020 multiannual financial framework in order to allow sufficient time to adapt the applicable legal bases and programmes to the new rules.
(246)
The information on the annual average of full-time equivalents and on the estimated amount of assigned revenue carried over from preceding years should be provided for the first time together with the draft budget to be presented in 2021 in order to allow sufficient time for the Commission to adapt to the new obligation,
HAVE ADOPTED THIS REGULATION:
PART ONE
FINANCIAL REGULATION
TITLE I
SUBJECT MATTER, DEFINITIONS AND GENERAL PRINCIPLES
Article 1
Subject matter
This Regulation lays down the rules for the establishment and the implementation of the general budget of the European Union and of the European Atomic Energy Community (‘the budget’) and the presentation and auditing of their accounts.
Article 2
Definitions
For the purposes of this Regulation, the following definitions apply:
(1)
‘applicant’ means a natural person or an entity with or without legal personality who has submitted an application in a grant award procedure or in a contest for prizes;
(2)
‘application document’ means a tender, a request to participate, a grant application or an application in a contest for prizes;
(3)
‘award procedure’ means a procurement procedure, a grant award procedure, a contest for prizes, or a procedure for the selection of experts or persons or entities implementing the budget pursuant to point (c) of the first subparagraph of Article 62(1);
(4)
‘basic act’ means a legal act, other than a recommendation or an opinion, which provides a legal basis for an action and for the implementation of the corresponding expenditure entered in the budget or of the budgetary guarantee or financial assistance backed by the budget, and which may take any of the following forms:
(a)
in implementation of the Treaty on the Functioning of the European Union (TFEU) and the Treaty establishing the European Atomic Energy Community (the Euratom Treaty), the form of a regulation, a directive or a decision within the meaning of Article 288 TFEU; or
(b)
in implementation of Title V of the Treaty on European Union (TEU), one of the forms specified in Articles 28(1) and 31(2), Article 33, and Articles 42(4) and 43(2) TEU;
(5)
‘beneficiary’ means a natural person or an entity with or without legal personality with whom a grant agreement has been signed;
(6)
‘blending facility or platform’ means a cooperation framework established between the Commission and development or other public finance institutions with a view to combining non-repayable forms of support and/or financial instruments and/or budgetary guarantees from the budget and repayable forms of support from development or other public finance institutions, as well as from private-sector finance institutions and private-sector investors;
(7)
‘budget implementation’ means the carrying out of activities relating to the management, monitoring, control and auditing of budget appropriations in accordance with the methods provided for in Article 62;
(8)
‘budgetary commitment’ means the operation by which the authorising officer responsible reserves the budget appropriations necessary to cover subsequent payments to honour legal commitments;
(9)
‘budgetary guarantee’ means a legal commitment of the Union to support a programme of actions by taking on the budget a financial obligation that can be called upon should a specified event materialise during the implementation of the programme, and that remains valid for the duration of the maturity of the commitments made under the supported programme;
(10)
‘building contract’ means a contract covering the purchase, exchange, long lease, usufruct, leasing, rental or hire purchase, with or without option to buy, of land, buildings or other immovable property. It covers both existing buildings and buildings before completion provided that the candidate has obtained a valid building permit for it. It does not cover buildings designed in accordance with the specifications of the contracting authority that are covered by works contracts;
(11)
‘candidate’ means an economic operator that has sought an invitation or has been invited to take part in a restricted procedure, a competitive procedure with negotiation, a competitive dialogue, an innovation partnership, a design contest or a negotiated procedure;
(12)
‘central purchasing body’ means a contracting authority providing centralised purchasing activities and, where applicable, ancillary purchasing activities;
(13)
‘check’ means the verification of a specific aspect of a revenue or expenditure operation;
(14)
‘concession contract’ means a contract for pecuniary interest concluded in writing between one or more economic operators and one or more contracting authorities within the meaning of Articles 174 and 178, in order to entrust the execution of works or the provision and management of services to an economic operator (the ‘concession’), and where:
(a)
the remuneration consists either solely in the right to exploit the works or services or in that right together with payment;
(b)
the award of the concession contract involves the transfer to the concessionaire of an operating risk in exploiting those works or services encompassing demand risk or supply risk, or both. The concessionaire shall be deemed to assume an operating risk where, under normal operating conditions, there is no guarantee of recouping the investments made or the costs incurred in operating the works or the services concerned;
(15)
‘contingent liability’ means a potential financial obligation that could be incurred depending on the outcome of a future event;
(16)
‘contract’ means a public contract or a concession contract;
(17)
‘contractor’ means an economic operator with whom a public contract has been signed;
(18)
‘contribution agreement’ means an agreement concluded with persons or entities implementing Union funds pursuant to points (c)(ii) to (viii) of the first subparagraph of Article 62(1);
(19)
‘control’ means any measure taken to provide reasonable assurance regarding the effectiveness, efficiency and economy of operations, the reliability of reporting, the safeguarding of assets and information, the prevention and detection and correction of fraud and irregularities and their follow-up, and the adequate management of the risks relating to the legality and regularity of the underlying transactions, taking into account the multiannual character of programmes as well as the nature of the payments concerned. Controls may involve various checks, as well as the implementation of any policies and procedures to achieve the objectives referred to in the first sentence;
(20)
‘counterpart’ means the party that is granted a budgetary guarantee;
(21)
‘crisis’ means:
(a)
a situation of immediate or imminent danger threatening to escalate into an armed conflict or to destabilise a country or its neighbourhood;
(b)
a situation caused by natural disasters, man-made crisis such as wars and other conflicts or extraordinary circumstances having comparable effects related, inter alia, to climate change, environmental degradation, privation of access to energy and natural resources or extreme poverty;
(22)
‘decommitment’ means an operation whereby the authorising officer responsible cancels wholly or partly the reservation of appropriations previously made by means of a budgetary commitment;
(23)
‘dynamic purchasing system’ means a completely electronic process for making commonly used purchases of items generally available on the market;
(24)
‘economic operator’ means any natural or legal person, including a public entity, or a group of such persons, who offers to supply products, execute works or provide services or supply immovable property;
(25)
‘equity investment’ means the provision of capital to a company, invested directly or indirectly in return for total or partial ownership of that company and where the equity investor may assume some management control of the company and may share the company’s profits;
(26)
‘European office’ means an administrative structure set up by the Commission, or by the Commission with one or more other Union institutions, to perform specific cross-cutting tasks;
(27)
‘final administrative decision’ means a decision of an administrative authority having final and binding effect in accordance with the applicable law;
(28)
‘financial asset’ means any asset in the form of cash, an equity instrument of a publicly or privately held entity or a contractual right to receive cash or another financial asset from such entity;
(29)
‘financial instrument’ means a Union measure of financial support provided from the budget to address one or more specific policy objectives of the Union which may take the form of equity or quasi-equity investments, loans or guarantees, or other risk-sharing instruments, and which may, where appropriate, be combined with other forms of financial support or with funds under shared management or funds of the European Development Fund (EDF);
(30)
‘financial liability’ means a contractual obligation to deliver cash or another financial asset to another entity;
(31)
‘framework contract’ means a public contract concluded between one or more economic operators and one or more contracting authorities, the purpose of which is to establish the terms governing specific contracts under it to be awarded during a given period, in particular with regard to price and, where appropriate, the quantity envisaged;
(32)
‘global provisioning’ means the total amount of resources deemed necessary over the entire lifetime of a budgetary guarantee as a result of applying the provisioning rate referred to in Article 211(1) to the amount of the budgetary guarantee authorised by the basic act referred to in point (b) of Article 210(1);
(33)
‘grant’ means a financial contribution by way of donation. Where such a contribution is provided under direct management, it shall be governed by Title VIII;
(34)
‘guarantee’ means a written commitment to assume responsibility for all or part of a third party’s debt or obligation or for the successful performance by that third party of its obligations if an event occurs which triggers such guarantee, such as a loan default;
(35)
‘guarantee on demand’ means a guarantee that must be honoured by the guarantor upon the counterpart’s demand, notwithstanding any deficiencies in the enforceability of the underlying obligation;
(36)
‘in-kind contribution’ means non-financial resources made available free of charge by third parties to a beneficiary;
(37)
‘legal commitment’ means an act whereby the authorising officer responsible enters into or establishes an obligation which results in subsequent payment or payments and the recognition of expenditure charged to the budget, and which includes specific agreements and contracts concluded under financial framework partnership agreements and framework contracts;
(38)
‘leverage effect’ means the amount of reimbursable financing provided to eligible final recipients divided by the amount of the Union contribution;
(39)
‘liquidity risk’ means the risk that a financial asset held in the common provisioning fund might not be sold during a certain period of time without incurring a significant loss;
(40)
‘loan’ means an agreement which obliges the lender to make available to the borrower an agreed amount of money for an agreed period and under which the borrower is obliged to repay that amount within the agreed period;
(41)
‘low value grant’ means a grant lower than or equal to EUR 60 000;
(42)
‘Member State organisation’ means an entity established in a Member State as a public law body, or as a body governed by private law entrusted with a public service mission and provided with adequate financial guarantees from the Member State;
(43)
‘method of implementation’ means any of the methods of budget implementation referred to in Article 62, that is direct management, indirect management and shared management;
(44)
‘multi-donor action’ means any action where Union funds are pooled with at least one other donor;
(45)
‘multiplier effect’ means the investment by eligible final recipients divided by the amount of the Union contribution;
(46)
‘output’ means the deliverables generated by the action determined in accordance with sector-specific rules;
(47)
‘participant’ means a candidate or tenderer in a procurement procedure, an applicant in a grant award procedure, an expert in a procedure for selection of experts, an applicant in a contest for prizes or a person or entity participating in a procedure for implementing Union funds pursuant to point (c) of the first subparagraph of Article 62(1);
(48)
‘prize’ means a financial contribution given as a reward following a contest. Where such a contribution is provided under direct management, it shall be governed by Title IX;
(49)
‘procurement’ means the acquisition by means of a contract of works, supplies or services and the acquisition or rental of land, buildings or other immovable property, by one or more contracting authorities from economic operators chosen by those contracting authorities;
(50)
‘procurement document’ means any document produced or referred to by the contracting authority to describe or determine elements of the procurement procedure, including:
(a)
the publicity measures set out in Article 163;
(b)
the invitation to tender;
(c)
the tender specifications, including the technical specifications and the relevant criteria, or the descriptive documents in the case of a competitive dialogue;
(d)
the draft contract;
(51)
‘public contract’ means a contract for pecuniary interest concluded in writing between one or more economic operators and one or more contracting authorities within the meaning of Articles 174 and 178, in order to obtain, against payment of a price paid in whole or in part from the budget, the supply of movable or immovable assets, the execution of works or the provision of services, comprising:
(a)
building contracts;
(b)
supply contracts;
(c)
works contracts;
(d)
service contracts;
(52)
‘quasi-equity investment’ means a type of financing that ranks between equity and debt, having a higher risk than senior debt and a lower risk than common equity and which can be structured as debt, typically unsecured and subordinated and in some cases convertible into equity, or into preferred equity;
(53)
‘recipient’ means a beneficiary, a contractor, a remunerated external expert or a person or entity receiving prizes or funds under a financial instrument or implementing Union funds pursuant to point (c) of the first subparagraph of Article 62(1);
(54)
‘repurchase agreement’ means the sale of securities for cash with an agreement to repurchase them on a specified future date, or on demand;
(55)
‘research and technological development appropriation’ means an appropriation entered either in one of the titles of the budget relating to the policy areas linked to ‘Indirect research’ or ‘Direct research’ or in a chapter relating to research activities in another title;
(56)
‘result’ means the effects of the implementation of an action determined in accordance with sector-specific rules;
(57)
‘risk-sharing instrument’ means a financial instrument which allows for the sharing of a defined risk between two or more entities, where appropriate in exchange for an agreed remuneration;
(58)
‘service contract’ means a contract covering all intellectual and non-intellectual services other than those covered by supply contracts, works contracts and building contracts;
(59)
‘sound financial management’ means implementation of the budget in accordance with the principles of economy, efficiency and effectiveness;
(60)
‘Staff Regulations’ means the Staff Regulations of Officials of the European Union and the Conditions of Employment of Other Servants of the European Union laid down in Regulation (EEC, Euratom, ECSC) No 259/68;
(61)
‘subcontractor’ means an economic operator that is proposed by a candidate or tenderer or contractor to perform part of a contract or by a beneficiary to perform part of the tasks co-financed by a grant;
(62)
‘subscription’ means sums paid to bodies of which the Union is member, in accordance with the budgetary decisions and the conditions of payment established by the body concerned;
(63)
‘supply contract’ means a contract covering the purchase, leasing, rental or hire purchase, with or without option to buy, of products, and which may include, as an incidental matter, siting and installation operations;
(64)
‘technical assistance’ means, without prejudice to sector-specific rules, support and capacity-building activities necessary for the implementation of a programme or an action, in particular preparatory, management, monitoring, evaluation, audit and control activities;
(65)
‘tenderer’ means an economic operator that has submitted a tender;
(66)
‘Union’ means the European Union, the European Atomic Energy Community, or both, as the context may require;
(67)
‘Union institution’ means the European Parliament, the European Council, the Council, the Commission, the Court of Justice of the European Union, the Court of Auditors, the European Economic and Social Committee, the Committee of the Regions, the European Ombudsman, the European Data Protection Supervisor or the European External Action Service (the ‘EEAS’); the European Central Bank shall not be considered to be a Union institution;
(68)
‘vendor’ means an economic operator registered in a list of vendors to be invited to submit requests to participate in or submit tenders;
(69)
‘volunteer’ means a person working on a non-compulsory basis for an organisation without being paid;
(70)
‘work’ means the outcome of building or civil engineering works taken as a whole that is sufficient in itself to fulfil an economic or technical function;
(71)
‘works contract’ means a contract covering either:
(a)
the execution or both the execution and design of a work;
(b)
the execution or both the execution and design of a work related to one of the activities referred to in Annex II to Directive 2014/24/EU; or
(c)
the realisation, by whatever means, of a work corresponding to the requirements specified by the contracting authority exercising a decisive influence on the type or design of the work.
Article 3
Compliance of secondary legislation with this Regulation
1.   Provisions concerning the implementation of the revenue and expenditure of the budget, and contained in a basic act, shall comply with the budgetary principles set out in Title II.
2.   Without prejudice to paragraph 1, any proposal or amendment to a proposal submitted to the legislative authority containing derogations from the provisions of this Regulation other than those set out in Title II, or from delegated acts adopted pursuant to this Regulation, shall clearly indicate such derogations and shall state the specific reasons justifying them in the recitals and in the explanatory memorandum of such proposals or amendments.
Article 4
Periods, dates and time limits
Unless otherwise provided in this Regulation, Council Regulation (EEC, Euratom) No 1182/71 
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 shall apply to the deadlines set out in this Regulation.
Article 5
Protection of personal data
This Regulation is without prejudice to Regulations (EC) No 45/2001 and (EU) No 2016/679.
TITLE II
BUDGET AND BUDGETARY PRINCIPLES
Article 6
Respect for budgetary principles
The budget shall be established and implemented in accordance with the principles of unity, budgetary accuracy, annuality, equilibrium, unit of account, universality, specification, sound financial management and transparency as set out in this Regulation.
CHAPTER 1
Principles of unity and of budgetary accuracy
Article 7
Scope of the budget
1.   For each financial year, the budget shall forecast and authorise all revenue and expenditure considered necessary for the Union. It shall comprise:
(a)
the revenue and expenditure of the Union, including administrative expenditure resulting from the implementation of the provisions of the TEU relating to the common foreign and security policy (CFSP), and operational expenditure occasioned by implementation of those provisions where it is charged to the budget;
(b)
the revenue and expenditure of the European Atomic Energy Community.
2.   The budget shall contain differentiated appropriations, which consist of commitment appropriations and payment appropriations, and non-differentiated appropriations.
The appropriations authorised for the financial year shall consist of:
(a)
appropriations provided in the budget, including by amending budgets;
(b)
appropriations carried over from preceding financial years;
(c)
appropriations made available again in accordance with Article 15;
(d)
appropriations arising from pre-financing payments which have been repaid in accordance with point (b) of Article 12(4);
(e)
appropriations provided following the receipt of revenue assigned during the financial year or carried over from preceding financial years.
3.   Commitment appropriations shall cover the total cost of the legal commitments entered into during the financial year, subject to Article 114(2).
4.   Payment appropriations shall cover payments made to honour the legal commitments entered into in the financial year or preceding financial years.
5.   Paragraphs 2 and 3 of this Article shall not prevent appropriations being committed globally or budgetary commitments being made in annual instalments as respectively provided for in point (b) of the first subparagraph of Article 112(1) and in Article 112(2).
Article 8
Specific rules on the principles of unity and budgetary accuracy
1.   All revenue and expenditure shall be booked to a budget line.
2.   Without prejudice to authorised expenditure arising from contingent liabilities as provided for in Article 210(2), no expenditure may be committed or authorised in excess of the authorised appropriations.
3.   An appropriation shall be entered in the budget only if it is for an item of expenditure considered necessary.
4.   Interest generated by pre-financing payments made from the budget shall not be due to the Union except as otherwise provided in the contribution agreements or the financing agreements concerned.
CHAPTER 2
Principle of annuality
Article 9
Definition
The appropriations entered in the budget shall be authorised for a financial year which shall run from 1 January to 31 December.
Article 10
Budgetary accounting for revenue and appropriations
1.   The revenue of a financial year shall be entered in the accounts for that year on the basis of the amounts collected during it. However, the own resources for the month of January of the following financial year may be made available in advance pursuant to Regulation (EU, Euratom) No 609/2014.
2.   The entries in respect of the Value Added Tax (VAT) and Gross National Income-based own resources may be adjusted in accordance with Regulation (EU, Euratom) No 609/2014.
3.   Commitments shall be entered in the accounts for a financial year on the basis of the legal commitments entered into up to 31 December of that year. However, the global budgetary commitments referred to in Article 112(4) shall be entered in the accounts for a financial year on the basis of the budgetary commitments up to 31 December of that year.
4.   Payments shall be entered in the accounts for a financial year on the basis of the payments made by the accounting officer by 31 December of that year.
5.   By way of derogation from paragraphs 3 and 4:
(a)
the expenditure of the European Agricultural Guarantee Fund (EAGF) shall be entered in the accounts for a financial year on the basis of the repayments made by the Commission to Member States by 31 December of that year, provided that the payment order has reached the accounting officer by 31 January of the following financial year;
(b)
expenditure implemented under shared management with the exception of the EAGF shall be entered in the accounts for a financial year on the basis of the reimbursements made by the Commission to Member States by 31 December of that year, including the expenditure charged by 31 January of the following financial year as laid down in Articles 30 and 31.
Article 11
Commitment of appropriations
1.   The appropriations entered in the budget may be committed with effect from 1 January, once the budget has been definitively adopted.
2.   As of 15 October of the financial year, the following expenditure may be committed in advance against the appropriations provided for the following financial year:
(a)
routine administrative expenditure, provided that such expenditure has been approved in the last budget duly adopted, and only up to a maximum of one quarter of the total corresponding appropriations decided upon by the European Parliament and by the Council for the current financial year;
(b)
routine management expenditure for the EAGF, provided that the basis for such expenditure is laid down in an existing basic act, and only up to a maximum of three quarters of the total corresponding appropriations decided upon by the European Parliament and by the Council for the current financial year.
Article 12
Cancellation and carry-over of appropriations
1.   Appropriations which have not been used by the end of the financial year for which they were entered shall be cancelled, unless they are carried over in accordance with paragraphs 2 to 8.
2.   The following appropriations may be carried over by a decision taken pursuant to paragraph 3, but only to the following financial year:
(a)
commitment appropriations and non-differentiated appropriations, for which most of the preparatory stages of the commitment procedure have been completed by 31 December of the financial year. Such appropriations may be committed up to 31 March of the following financial year, with the exception of non-differentiated appropriations related to building projects which may be committed up to 31 December of the following financial year;
(b)
appropriations which are necessary when the legislative authority has adopted a basic act in the final quarter of the financial year and the Commission has been unable to commit the appropriations provided for that purpose by 31 December of that year. Such appropriations may be committed up to 31 December of the following financial year;
(c)
payment appropriations which are needed to cover existing commitments or commitments linked to commitment appropriations carried over, where the payment appropriations provided for in the relevant budget lines for the following financial year are insufficient;
(d)
non-committed appropriations relating to the actions referred to in Article 4(1) of Regulation (EU) No 1306/2013 of the European Parliament and of the Council 
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.
With regard to point (c) of the first subparagraph, the Union institution concerned shall first use the appropriations authorised for the current financial year and shall not use the appropriations carried over until the former are exhausted.
Carry-overs of non-committed appropriations as referred to in point (d) of the first subparagraph of this paragraph shall not exceed, within a limit of 2 % of the initial appropriations voted by the European Parliament and by the Council, the amount of the adjustment of direct payments applied in accordance with Article 26 of Regulation (EU) No 1306/2013 during the preceding financial year. Appropriations which are carried over shall be returned to the budget lines which cover the actions referred to in point (b) of Article 4(1) of Regulation (EU) No 1306/2013.
3.   The Union institution concerned shall take its decision on carry-overs as referred to in paragraph 2 by 15 February of the following financial year. It shall inform the European Parliament and the Council by 15 March of that year of the carry-over decision it has taken. It shall also state, for each budget line, how the criteria in points (a), (b) and (c) of the first subparagraph of paragraph 2 have been applied to each carry-over.
4.   Appropriations shall be automatically carried over in respect of:
(a)
commitment appropriations for the Emergency Aid Reserve and for the European Union Solidarity Fund. Such appropriations may be carried over only to the following financial year and may be committed up to 31 December of that year;
(b)
appropriations corresponding to internal assigned revenue. Such appropriations may be carried over only to the following financial year and may be committed up to 31 December of that year, with the exception of the internal assigned revenue from lettings and the sale of buildings and land which may be carried over until it is fully used. Commitment appropriations, as referred to in Regulation (EU) No 1303/2013 and in Regulation (EU) No 514/2014 of the European Parliament and of the Council 
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, which are available on 31 December arising from repayments of pre-financing payments may be carried over until the closure of the programme and used when necessary, provided that other commitment appropriations are no longer available;
(c)
appropriations corresponding to external assigned revenue. Such appropriations shall be fully used by the time all the operations relating to the programme or action to which they are assigned have been carried out or they may be carried over and used for the succeeding programme or action. This shall not apply to the revenue referred to in point (iii) of Article 21(2)(g) for which appropriations not committed within five years shall be cancelled;
(d)
payment appropriations related to the EAGF resulting from suspensions in accordance with Article 41 of Regulation (EU) No 1306/2013.
5.   The treatment of external assigned revenue as referred to in point (c) of paragraph 4 of this Article resulting from the participation of European Free Trade Association (EFTA) States in certain Union programmes in accordance with point (e) of Article 21(2) shall be in line with Protocol No 32 annexed to the Agreement on the European Economic Area (EEA Agreement).
6.   In addition to the information provided for in paragraph 3, the Union institution concerned shall submit to the European Parliament and to the Council information on appropriations which were automatically carried over, including the amounts involved and the provision of this Article under which the appropriations were carried over.
7.   Non-differentiated appropriations legally committed at the end of the financial year shall be paid until the end of the following financial year.
8.   Without prejudice to paragraph 4, appropriations placed in reserve and appropriations for staff expenditure shall not be carried over. For the purposes of this Article, staff expenditure comprises remuneration and allowances for members and for staff of Union institutions who are subject to the Staff Regulations.
Article 13
Detailed provisions on cancellation and carry-over of appropriations
1.   The commitment appropriations and the non-differentiated appropriations referred to in point (a) of the first subparagraph of Article 12(2) may be carried over only if the commitments could not be made before 31 December of the financial year for reasons not attributable to the authorising officer and if the preparatory stages are sufficiently advanced to make it reasonable to expect that the commitment will be made by 31 March of the following financial year, or, in relation to building projects, by 31 December of the following financial year.
2.   The preparatory stages referred to in point (a) of the first subparagraph of Article 12(2), which shall be completed by 31 December of the financial year in order to allow a carry-over to the following financial year, are in particular:
(a)
for individual budgetary commitments within the meaning of point (a) of the first subparagraph of Article 112(1), the completion of the selection of potential contractors, beneficiaries, prize winners or delegates;
(b)
for global budgetary commitments within the meaning of point (b) of the first subparagraph of Article 112(1), the adoption of a financing decision or the closing of the consultation of the departments concerned within each Union institution on the adoption of the financing decision.
3.   Appropriations carried over in accordance with point (a) of the first subparagraph of Article 12(2) which have not been committed by 31 March of the following financial year, or by 31 December of the following financial year for amounts relating to building projects, shall be automatically cancelled.
The Commission shall inform the European Parliament and the Council of the appropriations cancelled in accordance with the first subparagraph within one month following the cancellation.
Article 14
Decommitments
1.   Where budgetary commitments are decommitted in any financial year after the year in which they were made as a result of the total or partial non-implementation of the actions for which they were earmarked, the appropriations corresponding to such decommitments shall be cancelled, unless otherwise provided in Regulations (EU) No 1303/2013 and (EU) No 514/2014 and without prejudice to Article 15 of this Regulation.
2.   Commitment appropriations referred to in Regulations (EU) No 1303/2013 and (EU) No 514/2014 shall be decommitted automatically in accordance with those Regulations.
3.   This Article does not apply to external assigned revenue referred to in Article 21(2).
Article 15
Making appropriations corresponding to decommitments available again
1.   The appropriations corresponding to decommitments referred to in Regulations (EU) No 1303/2013, (EU) No 223/2014 and (EU) No 514/2014 may be made available again in the event of a manifest error attributable solely to the Commission.
To that end, the Commission shall examine decommitments made during the preceding financial year and shall decide, by 15 February of the current financial year, on the basis of requirements, whether it is necessary to make the corresponding appropriations available again.
2.   In addition to the case referred to in paragraph 1 of this Article, the appropriations corresponding to decommitments shall be made available again in the event of:
(a)
the decommitment from a programme under the arrangements for the implementation of the performance reserve established in Article 20 of Regulation (EU) No 1303/2013;
(b)
the decommitment from a programme dedicated to a specific financial instrument in favour of small and medium-sized enterprises (SMEs) following the discontinuance of the participation of a Member State in the financial instrument, as referred to in the seventh subparagraph of Article 39(2) of Regulation (EU) No 1303/2013.
3.   Commitment appropriations corresponding to the amount of decommitments made as a result of total or partial non-implementation of corresponding research projects may also be made available again to the benefit of the research programme the projects belong to or its successor in the context of the budgetary procedure.
Article 16
Rules applicable in the event of late adoption of the budget
1.   If the budget has not been definitively adopted at the beginning of the financial year, the procedure set out in the first paragraph of Article 315 TFEU (the provisional twelfths regime) shall apply. Commitments and payments may be made within the limits laid down in paragraph 2 of this Article.
2.   Commitments may be made per chapter up to a maximum of one quarter of the total appropriations authorised in the relevant chapter of the budget for the preceding financial year plus one twelfth for each month which has elapsed.
The limit of the appropriations provided for in the draft budget shall not be exceeded.
Payments may be made monthly per chapter up to a maximum of one twelfth of the appropriations authorised in the relevant chapter of the budget for the preceding financial year. That sum shall not, however, exceed one twelfth of the appropriations provided for in the same chapter of the draft budget.
3.   The appropriations authorised in the relevant chapter of the budget for the preceding financial year, as referred to in paragraphs 1 and 2, shall be understood as referring to the appropriations voted in the budget, including by amending budgets, and after adjustment for the transfers made during that financial year.
4.   If the continuity of Union action and management needs so require, the Council, acting by qualified majority on a proposal from the Commission, may authorise expenditure in excess of one provisional twelfth but not exceeding a total of four provisional twelfths, except in duly justified cases, both for commitments and for payments over and above those automatically made available in accordance with paragraphs 1 and 2. The Council shall without delay forward its decision on authorisation to the European Parliament.
The decision referred to in the first subparagraph shall enter into force 30 days after its adoption unless the European Parliament takes any of the following actions:
(a)
acting by a majority of its component members, decides to reduce the expenditure before the expiry of the 30 days, in which case the Commission shall submit a new proposal;
(b)
informs the Council and the Commission that it does not wish to reduce the expenditure, in which case the decision shall enter into force before the expiry of the 30 days.
The additional twelfths shall be authorised in full and shall not be divisible.
5.   If, for a given chapter, the authorisation of four provisional twelfths granted in accordance with paragraph 4 is not sufficient to cover the expenditure necessary to avoid a break in continuity of Union action in the area covered by the chapter in question, authorisation may exceptionally be given to exceed the amount of the appropriations entered in the corresponding chapter of the budget for the preceding financial year. The European Parliament and the Council shall act in accordance with the procedures provided for in paragraph 4. However, the overall total of the appropriations available in the budget of the preceding financial year or in the draft budget, as proposed, shall in no circumstances be exceeded.
CHAPTER 3
Principle of equilibrium
Article 17
Definition and scope
1.   Revenue and payment appropriations shall be in balance.
2.   The Union and the Union bodies referred to in Articles 70 and 71 shall not raise loans within the framework of the budget.
Article 18
Balance from financial year
1.   The balance from each financial year shall be entered in the budget for the following financial year as revenue in the event of a surplus or as a payment appropriation in the event of a deficit.
2.   The estimates of the revenue or payment appropriations referred to in paragraph 1 of this Article shall be entered in the budget during the budgetary procedure and in a letter of amendment submitted pursuant to Article 42 of this Regulation. The estimates shall be drawn up in accordance with Article 1 of Council Regulation (EU, Euratom) No 608/2014 
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.
3.   After the presentation of the provisional accounts for each financial year, any discrepancy between those accounts and the estimates shall be entered in the budget for the following financial year through an amending budget devoted solely to that discrepancy. In such a case, the Commission shall submit the draft amending budget simultaneously to the European Parliament and to the Council within 15 days of submission of the provisional accounts.
CHAPTER 4
Principle of unit of account
Article 19
Use of euro
1.   The multiannual financial framework and the budget shall be drawn up and implemented in euro and the accounts shall be presented in euro. However, for the cash-flow purposes referred to in Article 77, the accounting officer and, in the case of imprest accounts, the imprest administrators, and, for the needs of the administrative management of the Commission and the EEAS, the authorising officer responsible, shall be authorised to carry out operations in other currencies.
2.   Without prejudice to specific provisions laid down in sector-specific rules, or in specific contracts, grant agreements, contribution agreements and financing agreements, conversion by the authorising officer responsible shall be made using the daily euro exchange rate published in the C series of the 
Official Journal of the European Union
 of the day on which the payment order or recovery order is drawn up by the authorising department.
If no such daily rate is published, the authorising officer responsible shall use the one referred to in paragraph 3.
3.   For the purposes of the accounts provided for in Articles 82, 83 and 84, conversion between the euro and another currency shall be made using the monthly accounting exchange rate of the euro. That accounting exchange rate shall be established by the accounting officer of the Commission by means of any source of information regarded as reliable, on the basis of the exchange rate on the penultimate working day of the month preceding that for which the rate is established.
4.   Currency conversion operations shall be carried out in such a way as to avoid having a significant impact on the level of the Union co-financing or a detrimental impact on the budget. Where appropriate, the rate of conversion between the euro and other currencies may be calculated using the average of the daily exchange rate in a given period.
CHAPTER 5
Principle of universality
Article 20
Scope
Without prejudice to Article 21, total revenue shall cover total payment appropriations. Without prejudice to Article 27, all revenue and expenditure shall be entered in the budget in full without any adjustment against each other.
Article 21
Assigned revenue
1.   External assigned revenue and internal assigned revenue shall be used to finance specific items of expenditure.
2.   The following shall constitute external assigned revenue:
(a)
specific additional financial contributions from Member States to the following types of actions and programmes:
(i)
certain supplementary research and technological development programmes;
(ii)
certain external aid actions or programmes financed by the Union and managed by the Commission;
(b)
appropriations relating to the revenue generated by the Research Fund for Coal and Steel established by Protocol No 37 on the financial consequences of the expiry of the ECSC Treaty and on the Research Fund for Coal and Steel, annexed to the TEU and to the TFEU.
(c)
the interest on deposits and the fines provided for in Council Regulation (EC) No 1467/97 
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;
(d)
revenue earmarked for a specific purpose, such as income from foundations, subsidies, gifts and bequests, including the earmarked revenue specific to each Union institution;
(e)
financial contributions to Union activities from third countries or from bodies other than those set up under the TFEU or the Euratom Treaty;
(f)
internal assigned revenue referred to in paragraph 3, to the extent that it is ancillary to external assigned revenue referred to in this paragraph;
(g)
revenue from the activities of a competitive nature conducted by the Joint Research Centre (JRC) which consist of any of the following:
(i)
grant and procurement procedures in which the JRC participates;
(ii)
activities of the JRC on behalf of third parties;
(iii)
activities undertaken under an administrative agreement with other Union institutions or other Commission departments, in accordance with Article 59, for the provision of technical-scientific services.
3.   The following shall constitute internal assigned revenue:
(a)
revenue from third parties in respect of goods, services or work supplied at their request;
(b)
revenue arising from the repayment, in accordance with Article 101, of amounts wrongly paid;
(c)
proceeds from the supply of goods, services and works to other departments within an Union institution, or to other Union institutions or bodies, including refunds by other Union institutions or bodies of mission allowances paid on their behalf;
(d)
insurance payments received;
(e)
revenue from lettings and from the sale of buildings and land;
(f)
repayments to financial instruments or budgetary guarantees pursuant to the second subparagraph of Article 209(3);
(g)
revenue arising from subsequent reimbursement of taxes pursuant to point (b) of the first subparagraph of Article 27(3).
4.   Assigned revenue shall be carried over and transferred in accordance with points (b) and (c) of Article 12(4) and with Article 32.
5.   A basic act may assign the revenue for which it provides to specific items of expenditure. Unless otherwise specified in the basic act, such revenue shall constitute internal assigned revenue.
6.   The budget shall include lines to accommodate external assigned revenue and internal assigned revenue and shall, wherever possible, indicate the amount.
Article 22
Structure to accommodate assigned revenue and provision of corresponding appropriations
1.   Without prejudice to point (c) of the first subparagraph of paragraph 2 of this Article and to Article 24, the structure to accommodate assigned revenue in the budget shall comprise:
(a)
in the statement of revenue of each Union institution’s section, a budget line to receive the revenue;
(b)
in the statement of expenditure, the remarks, including general remarks, showing which budget lines may receive the appropriations corresponding to the assigned revenue which are made available.
In the case referred to in point (a) of the first subparagraph, a token entry 
pro memoria
 shall be made and the estimated revenue shall be shown for information in the remarks.
2.   The appropriations corresponding to assigned revenue shall be made available automatically, both as commitment appropriations and as payment appropriations, when the revenue has been received by the Union institution, save in any of the following cases:
(a)
in the case provided for in point (a) of Article 21(2) for financial contributions from Member States and where the contribution agreement is expressed in euro, commitment appropriations may be made available upon signature of the contribution agreement by the Member State;
(b)
in the cases provided for in point (b) of Article 21(2) and in points (i) and (iii) of Article 21(2)(g), the commitment appropriations shall be made available as soon as the amount receivable has been estimated;
(c)
in the case provided for in point (c) of Article 21(2), the entry of the amounts in the statement of revenue shall give rise to the provision, in the statement of expenditure, of commitment and payment appropriations.
Appropriations referred to in point (c) of the first subparagraph of this paragraph shall be implemented in accordance with Article 20.
3.   The estimates of amounts receivable referred to in points (b) and (g) of Article 21(2) shall be sent to the accounting officer for registration.
Article 23
Contributions from Member States to research programmes
1.   The contributions from Member States to the financing of certain supplementary research programmes, provided for in Article 5 of Regulation (EU, Euratom) No 609/2014, shall be paid as follows:
(a)
seven twelfths of the sum entered in the budget shall be paid by 31 January of the current financial year;
(b)
the remaining five twelfths shall be paid by 15 July of the current financial year.
2.   Where the budget has not been definitively adopted before the start of a financial year, the contributions provided for in paragraph 1 shall be based on the sum entered in the budget for the preceding financial year.
3.   Any contribution or additional payment owed by Member States to the budget shall be entered in the Commission’s account or accounts within thirty calendar days of the call for funds.
4.   Payments made shall be entered in the account provided for in Regulation (EU, Euratom) No 609/2014 and shall be subject to the conditions laid down by that Regulation.
Article 24
Assigned revenue resulting from the participation of EFTA States in certain Union programmes
1.   The budget structure to accommodate the revenue from the participation of EFTA States in certain Union programmes shall be as follows:
(a)
in the statement of revenue, a budget line with a token entry 
pro memoria
 shall be entered to accommodate the full amount of each EFTA State’s contribution for the financial year;
(b)
in the statement of expenditure, an annex, forming an integral part of the budget, shall set out all the budget lines covering the Union activities in which EFTA States participate, and shall include information on the estimated amount of the participation of each EFTA State.
2.   Under Article 82 of the EEA Agreement, the amounts of the annual participation of EFTA States, as confirmed to the Commission by the Joint Committee of the European Economic Area in accordance with Article 1(5) of Protocol No 32 annexed to the EEA Agreement, shall give rise to the provision, at the start of the financial year, of the full amounts of the corresponding commitment appropriations and payment appropriations.
3.   The use of the revenue arising from the financial contribution of EFTA States shall be monitored separately.
Article 25
Donations
1.   Union institutions may accept any donation made to the Union, such as income from foundations, subsidies, gifts and bequests.
2.   Acceptance of a donation of a value of EUR 50 000 or more which involves a financial charge, including follow-up costs, exceeding 10 % of the value of the donation made, shall be subject to the authorisation of the European Parliament and of the Council. The European Parliament and the Council shall act on the matter within two months of receiving a request for such an authorisation from the Union institutions concerned. If no objection is made within that period, the Union institutions concerned shall take a final decision regarding the acceptance of the donation. The Union institutions concerned shall in their request to the European Parliament and to the Council explain the financial charges entailed by the acceptance of donations made to the Union.
Article 26
Corporate sponsorship
1.   ‘Corporate sponsorship’ means an agreement by which a legal person supports in-kind an event or an activity for promotional or corporate social responsibility purposes.
2.   On the basis of specific internal rules, which shall be published on their respective websites, Union institutions and bodies may exceptionally accept corporate sponsorship provided that:
(a)
there is due regard to the principles of non-discrimination, proportionality, equal treatment and transparency at all stages of the procedure for accepting corporate sponsorship;
(b)
it contributes to the positive image of the Union and is directly linked to the core objective of an event or of an activity;
(c)
it does neither generate conflict of interests nor concern exclusively social events;
(d)
the event or activity is not exclusively financed through corporate sponsorship;
(e)
the service in return for the corporate sponsorship is limited to the public visibility of the trademark or name of the sponsor;
(f)
the sponsor is not, at the time of the sponsorship procedure, in one of the situations referred to in Articles 136(1) and 141(1) and is not registered as excluded in the database referred to in Article 142(1).
3.   Where the value of the corporate sponsorship exceeds EUR 5 000, the sponsor shall be listed in a public register that includes information on the type of event or activity being sponsored.
Article 27
Rules on deductions and exchange rate adjustments
1.   The following deductions may be made from payment requests which shall then be passed for payment of the net amount:
(a)
penalties imposed on parties to contracts or beneficiaries;
(b)
discounts, refunds and rebates on individual invoices and cost statements;
(c)
interest generated by pre-financing payments;
(d)
adjustments for amounts unduly paid.
The adjustments referred to in point (d) of the first subparagraph may be made, by means of direct deduction, against a new interim payment or payment of a balance to the same payee under the chapter, article and financial year in respect of which the excess payment was made.
Union accounting rules shall apply to the deductions referred to in points (c) and (d) of the first subparagraph.
2.   The cost of products or services, provided to the Union, incorporating taxes refunded by Member States pursuant to Protocol No 7 on the privileges and immunities of the European Union, annexed to the TEU and to the TFEU, shall be charged to the budget for the ex-tax amount.
3.   The cost of products or services, provided to the Union, incorporating taxes refunded by third countries on the basis of relevant agreements, may be charged to the budget for any of the following amounts:
(a)
the ex-tax amount;
(b)
the tax-inclusive amount.
In the case referred to in point (b) of the first subparagraph, subsequently reimbursed taxes shall be treated as internal assigned revenue.
4.   Adjustments may be made in respect of exchange differences occurring in budget implementation. The final gain or loss shall be included in the balance for the financial year.
CHAPTER 6
Principle of specification
Article 28
General provisions
1.   Appropriations shall be earmarked for specific purposes by title and chapter. The chapters shall be further subdivided into articles and items.
2.   The Commission and the other Union institutions may transfer appropriations within the budget subject to the specific conditions laid down in Articles 29 to 32.
Appropriations may only be transferred to budget lines for which the budget has authorised appropriations or which carry a token entry 
pro memoria
.
The limits referred to in Articles 29, 30 and 31 shall be calculated at the time the request for transfer is made and with reference to the appropriations provided in the budget, including amending budgets.
The amount to be taken into consideration for the purposes of calculating the limits referred to in Articles 29, 30 and 31 shall be the sum of the transfers to be made on the budget line from which transfers are being made, after adjustment for earlier transfers made. The amount corresponding to the transfers which are carried out autonomously by the Commission, or by any other Union institution concerned without a decision of the European Parliament and of the Council, shall not be taken into consideration.
Proposals for transfers and all information for the European Parliament and for the Council concerning transfers made under Articles 29, 30 and 31 shall be accompanied by appropriate and detailed supporting documents showing the most recent information available for the implementation of appropriations and estimates of requirements up to the end of the financial year, both for the budget lines to which the appropriations are to be transferred and for those from which they are to be taken.
Article 29
Transfers by Union institutions other than the Commission
1.   Any Union institution other than the Commission may, within its own section of the budget, transfer appropriations:
(a)
from one title to another up to a maximum of 10 % of the appropriations for the financial year shown on the budget line from which the transfer is made;
(b)
from one chapter to another without limit.
2.   Without prejudice to paragraph 4 of this Article, three weeks before making a transfer, as referred to in paragraph 1, the Union institution shall inform the European Parliament and the Council of its intention to do so. In the event that duly justified objections are raised within that period by either the European Parliament or the Council, the procedure laid down in Article 31 shall apply.
3.   Any Union institution other than the Commission may propose to the European Parliament and to the Council, within its own section of the budget, transfers from one title to another exceeding the limit referred to in point (a) of paragraph 1 of this Article. Those transfers shall be subject to the procedure laid down in Article 31.
4.   Any Union institution other than the Commission may, within its own section of the budget, make transfers within articles without informing the European Parliament and the Council beforehand.
Article 30
Transfers by the Commission
1.   The Commission may, within its own section of the budget, autonomously:
(a)
transfer appropriations within each chapter;
(b)
with regard to expenditure on staff and administration which is common to several titles, transfer appropriations from one title to another up to a maximum of 10 % of the appropriations for the financial year shown on the budget line from which the transfer is made, and up to a maximum of 30 % of the appropriations for the financial year shown on the budget line to which the transfer is made;
(c)
with regard to operational expenditure, transfer appropriations between chapters within the same title up to a maximum of 10 % of the appropriations for the financial year shown on the budget line from which the transfer is made;
(d)
with regard to research and technological development appropriations implemented by the JRC, within the title of the budget relating to the ‘Direct research’ policy area, transfer appropriations between chapters of up to a maximum of 15 % of the appropriations on the budget line from which the transfer is made;
(e)
with regard to research and technological development, transfer operational appropriations from one title to another, provided that the appropriations are used for the same purpose;
(f)
with regard to operational expenditure of the funds implemented under shared management, with the exception of the EAGF, transfer appropriations from one title to another, provided that the appropriations concerned are for the same objective within the meaning of the Regulation establishing the fund concerned or constitute technical assistance expenditure;
(g)
transfer appropriations from the budgetary item of a budgetary guarantee to the budgetary item of another budgetary guarantee, in the exceptional cases when the provisioned resources in the common provisioning fund of the latter are insufficient to pay a guarantee call and subject to the subsequent restoring of the amount transferred in accordance with the procedure set out in Article 212(4).
The expenditure referred to in point (b) of the first subparagraph of this paragraph shall cover, for each policy area, the items referred to in Article 47(4).
Where the Commission transfers EAGF appropriations pursuant to the first subparagraph after 31 December, it shall take its decision by 31 January of the following financial year. The Commission shall inform the European Parliament and the Council within two weeks after its decision on those transfers.
Three weeks before making the transfers referred to in point (b) of the first subparagraph of this paragraph, the Commission shall inform the European Parliament and the Council of its intention to do so. In the event that duly justified objections are raised within that period by the European Parliament or by the Council, the procedure laid down in Article 31 shall apply.
By way of derogation from the fourth subparagraph, the Commission may, during the last two months of the financial year, autonomously transfer appropriations concerning expenditure on staff, external personnel and other agents from one title to another within the total limit of 5 % of the appropriations for that year. The Commission shall inform the European Parliament and the Council within two weeks after its decision on those transfers.
2.   The Commission may, within its own section of the budget, decide on the following transfers of appropriations from one title to another, provided it immediately informs the European Parliament and the Council of its decision:
(a)
transfer of appropriations from the ‘provisions’ title referred to in Article 49 of this Regulation, where the only condition for lifting the reserve is the adoption of a basic act pursuant to Article 294 TFEU;
(b)
in duly justified exceptional cases such as international humanitarian disasters and crises occurring after 1 December of the financial year, transfer of unused appropriations for that year still available in the titles falling under the heading of the multiannual financial framework dedicated to Union external action to the titles concerning crisis management aid and humanitarian aid operations.
Article 31
Transfer proposals submitted to the European Parliament and to the Council by Union institutions
1.   Each Union institution shall submit its transfer proposals simultaneously to the European Parliament and to the Council.
2.   The Commission may submit proposals for transfers of payment appropriations to the funds implemented under shared management with the exception of the EAGF to the European Parliament and to the Council by 10 January of the following financial year. The transfer of the payment appropriations may be made from any budgetary item. In such cases, the six-week period referred to in paragraph 4 shall be reduced to three weeks.
If the transfer is not approved or only partially approved by the European Parliament and by the Council, the corresponding part of the expenditure referred to in point (b) of Article 10(5) shall be charged to the payment appropriations of the following financial year.
3.   The European Parliament and the Council shall take decisions on transfers of appropriations in accordance with paragraphs 4 to 8.
4.   Except in urgent circumstances, the European Parliament and the Council, the latter acting by qualified majority, shall deliberate upon each transfer proposal within six weeks of its receipt by both institutions. In urgent circumstances, the European Parliament and the Council shall deliberate within three weeks of receipt of the proposal.
5.   Where the Commission intends to transfer EAGF appropriations in accordance with this Article, it shall submit transfer proposals to the European Parliament and to the Council by 10 January of the following financial year. In such cases, the six-week period referred to in paragraph 4 shall be reduced to three weeks.
6.   A transfer proposal shall be approved or considered to be approved, if, within the six-week period, any of the following occurs:
(a)
the European Parliament and the Council approve it;
(b)
either the European Parliament or the Council approves it and the other institution refrains from acting;
(c)
neither the European Parliament nor the Council takes a decision to amend or refuse the transfer proposal.
7.   Unless either the European Parliament or the Council requests otherwise, the six-week period referred to in paragraph 4 shall be reduced to three weeks in the following cases:
(a)
the transfer represents less than 10 % of the appropriations of the budget line from which the transfer is made and does not exceed EUR 5 000 000;
(b)
the transfer concerns only payment appropriations and the overall amount of the transfer does not exceed EUR 100 000 000.
8.   If either the European Parliament or the Council has amended the amount of the transfer while the other institution has approved it or refrains from acting, or if the European Parliament and the Council have both amended the amount of the transfer, the lesser of the two amounts shall be deemed approved, unless the Union institution concerned withdraws its transfer proposal.
Article 32
Transfers subject to special provisions
1.   Appropriations corresponding to assigned revenue may be transferred only if such revenue is used for the purpose for which it is assigned.
2.   Decisions on transfers to allow the use of the Emergency Aid Reserve shall be taken by the European Parliament and by the Council on a proposal from the Commission.
For the purposes of this paragraph, the procedure set out in Article 31(3) and (4) shall apply. If the European Parliament and the Council do not agree to the Commission proposal and cannot reach a common position on the use of the Emergency Aid Reserve, they shall refrain from acting on that proposal.
Proposals for transfers from the Emergency Aid Reserve shall be accompanied by appropriate and detailed supporting documents demonstrating:
(a)
the most recent information available for the implementation of appropriations and the estimate of requirements up to the end of the financial year for the budget line to which the transfer is to be made;
(b)
an analysis of the possibilities of reallocating appropriations.
CHAPTER 7
Principle of sound financial management and performance
Article 33
Performance and principles of economy, efficiency and effectiveness
1.   Appropriations shall be used in accordance with the principle of sound financial management, and thus be implemented respecting the following principles:
(a)
the principle of economy which requires that the resources used by the Union institution concerned in the pursuit of its activities shall be made available in due time, in appropriate quantity and quality, and at the best price;
(b)
the principle of efficiency which concerns the best relationship between the resources employed, the activities undertaken and the achievement of objectives;
(c)
the principle of effectiveness which concerns the extent to which the objectives pursued are achieved through the activities undertaken.
2.   In line with the principle of sound financial management, the use of appropriations shall focus on performance and for that purpose:
(a)
objectives for programmes and activities shall be established 
ex ante
;
(b)
progress in the achievement of objectives shall be monitored with performance indicators;
(c)
progress in, and problems with, the achievement of objectives shall be reported to the European Parliament and to the Council in accordance with point (h) of the first subparagraph of Article 41(3) and with point (e) of Article 247(1).
3.   Specific, measurable, attainable, relevant and time-bound objectives as referred to in paragraphs 1 and 2 and relevant, accepted, credible, easy and robust indicators shall be defined where relevant.
Article 34
Evaluations
1.   Programmes and activities which entail significant spending shall be subject to 
ex ante
 and retrospective evaluations, which shall be proportionate to the objectives and expenditure.
2.   Ex ante evaluations supporting the preparation of programmes and activities shall be based on evidence on the performance of related programmes or activities and shall identify and analyse the issues to be addressed, the added value of Union involvement, objectives, expected effects of different options and monitoring and evaluation arrangements.
For major programmes or activities that are expected to have significant economic, environmental or social impacts, the 
ex ante
 evaluation may take the form of an impact assessment that, in addition to meeting the requirements set out in the first subparagraph, analyses the various options concerning the methods of implementation.
3.   Retrospective evaluations shall assess the performance of the programme or activity, including aspects such as effectiveness, efficiency, coherence, relevance and EU added value. Retrospective evaluations shall be based on the information generated by the monitoring arrangements and indicators established for the action concerned. They shall be undertaken at least once during the term of every multiannual financial framework and where possible in sufficient time for the findings to be taken into account in 
ex ante
 evaluations or impact assessments which support the preparation of related programmes and activities.
Article 35
Compulsory financial statement
1.   Any proposal or initiative submitted to the legislative authority by the Commission, the High Representative of the Union for Foreign Affairs and Security Policy (the ‘High Representative’) or by a Member State, which may have an impact on the budget, including changes in the number of posts, shall be accompanied by a financial statement showing the estimates in terms of payment and commitment appropriations, by an assessment of the different financing options available, and by an 
ex ante
 evaluation or impact assessment as provided for in Article 34.
Any amendment to a proposal or initiative submitted to the legislative authority which may have an appreciable impact on the budget, including changes in the number of posts, shall be accompanied by a financial statement prepared by the Union institution proposing the amendment.
The financial statement shall contain the financial and economic data necessary for the assessment by the legislative authority of the need for Union action. It shall provide appropriate information as regards coherence with other activities of the Union and any possible synergy.
In the case of multiannual operations, the financial statement shall contain the foreseeable schedule of annual requirements in terms of commitment and payment appropriations and posts, including for external personnel, and an evaluation of their medium-term and, where possible, long-term financial impact.
2.   During the budgetary procedure, the Commission shall provide the necessary information for a comparison between changes in the appropriations required and the initial forecasts made in the financial statement in the light of the progress of deliberations on the proposal or initiative submitted to the legislative authority.
3.   In order to reduce the risk of fraud, irregularities and non-achievement of objectives, the financial statement shall provide information on the internal control system set up, an estimate of the costs and benefits of the controls implied by such a system and an assessment of the expected level of risk of error, as well as information on existing and planned fraud prevention and protection measures.
Such assessment shall take into account the likely scale and type of errors, as well as the specific conditions of the policy area concerned and the rules applicable thereto.
4.   When presenting revised or new spending proposals, the Commission shall estimate the costs and benefits of control systems, as well as the expected level of risk of error as referred to in paragraph 3.
Article 36
Internal control of budget implementation
1.   Pursuant to the principle of sound financial management, the budget shall be implemented in compliance with the effective and efficient internal control appropriate to each method of implementation, and in accordance with the relevant sector-specific rules.
2.   For the purposes of budget implementation, internal control shall be applied at all levels of management and shall be designed to provide reasonable assurance of achieving the following objectives:
(a)
effectiveness, efficiency and economy of operations;
(b)
reliability of reporting;
(c)
safeguarding of assets and information;
(d)
prevention, detection, correction and follow-up of fraud and irregularities;
(e)
adequate management of the risks relating to the legality and regularity of the underlying transactions, taking into account the multiannual character of programmes as well as the nature of the payments concerned.
3.   Effective internal control shall be based on best international practices and include, in particular, the following elements:
(a)
segregation of tasks;
(b)
an appropriate risk management and control strategy that includes control at recipient level;
(c)
avoidance of conflict of interests;
(d)
adequate audit trails and data integrity in data systems;
(e)
procedures for monitoring effectiveness and efficiency;
(f)
procedures for follow-up of identified internal control weaknesses and exceptions;
(g)
periodic assessment of the sound functioning of the internal control system.
4.   Efficient internal control shall be based on the following elements:
(a)
the implementation of an appropriate risk management and control strategy coordinated among appropriate actors involved in the control chain;
(b)
the accessibility for all appropriate actors in the control chain of the results of controls carried out;
(c)
reliance, where appropriate, on management declarations of implementation partners and on independent audit opinions, provided that the quality of the underlying work is adequate and acceptable and that it was performed in accordance with agreed standards;
(d)
the timely application of corrective measures including, where appropriate, dissuasive penalties;
(e)
clear and unambiguous legislation underlying the policies concerned, including basic acts on the elements of the internal control;
(f)
the elimination of multiple controls;
(g)
the improvement of the cost benefit ratio of controls.
5.   If, during implementation, the level of error is persistently high, the Commission shall identify the weaknesses in the control systems, analyse the costs and benefits of possible corrective measures and take or propose appropriate action, such as simplification of the applicable provisions, improvement of the control systems and redesign of the programme or delivery systems.
CHAPTER 8
Principle of transparency
Article 37
Publication of accounts and budgets
1.   The budget shall be established and implemented and the accounts presented in accordance with the principle of transparency.
2.   The President of the European Parliament shall have the budget and any amending budget, as definitively adopted, published in the 
Official Journal of the European Union
.
The budgets shall be published within three months of the date on which they are declared definitively adopted.
Pending official publication in the 
Official Journal of the European Union
, the final detailed budget figures shall be published in all languages on the website of Union institutions, on the Commission’s initiative, as soon as possible and no later than four weeks after the definitive adoption of the budget.
The consolidated annual accounts shall be published in the 
Official Journal of the European Union
 and on the website of Union institutions.
Article 38
Publication of information on recipients and other information
1.   The Commission shall make available, in an appropriate and timely manner, information on recipients of funds financed from the budget, where the budget is implemented by it in accordance with point (a) of the first subparagraph of Article 62(1).
The first subparagraph of this paragraph shall also apply to other Union institutions when they implement the budget pursuant to Article 59(1).
2.   Save in the cases referred to in paragraphs 3 and 4, the following information shall be published, having due regard for the requirements of confidentiality and security, in particular the protection of personal data:
(a)
the name of the recipient;
(b)
the locality of the recipient, namely:
(i)
the address of the recipient when the recipient is a legal person;
(ii)
the region on NUTS 2 level when the recipient is a natural person;
(c)
the amount legally committed;
(d)
the nature and purpose of the measure.
The information referred to in the first subparagraph of this paragraph shall only be published for prizes, grants and contracts which have been awarded as a result of contests, grant award procedures or procurement procedures, and for experts selected pursuant to Article 237(2).
3.   The information referred to in the first subparagraph of paragraph 2 shall not be published for:
(a)
education supports paid to natural persons and other direct support paid to natural persons most in need as referred to in point (b) of Article 191(4);
(b)
very low value contracts awarded to experts selected pursuant to Article 237(2) as well as very low value contracts below the amount referred to in point 14.4 of Annex I;
(c)
financial support provided through financial instruments for an amount lower than EUR 500 000;
(d)
where disclosure risks threatening the rights and freedoms of the persons or entities concerned as protected by the Charter of Fundamental Rights of the European Union or harming the commercial interests of the recipients.
In the cases referred to in point (c) of the first subparagraph, the information made available shall be limited to statistical data, aggregated in accordance with relevant criteria, such as geographical situation, economic typology of recipients, type of support received and the Union policy area under which such support was provided.
Where natural persons are concerned, the disclosure of the information referred to in the first subparagraph of paragraph 2 shall be based on relevant criteria such as the frequency or the type of the measure and the amounts involved.
4.   Persons or entities implementing Union funds pursuant to point (c) of the first subparagraph of Article 62(1) shall publish information on recipients in accordance with their rules and procedures, to the extent that those rules are deemed equivalent following the assessment carried out by the Commission pursuant to point (e) of the first subparagraph of Article 154(4), and provided that any publication of personal data is subject to safeguards equivalent to those set out in this Article.
Bodies designated pursuant to Article 63(3) shall publish information in accordance with sector-specific rules. Those sector-specific rules may, in accordance with the relevant legal basis, derogate from paragraphs 2 and 3 of this Article, in particular for the publication of personal data, where justified on the basis of the criteria referred to in the third subparagraph of paragraph 3 of this Article, and taking into account the specificities of the sector concerned.
5.   The information referred to in paragraph 1 shall be published on the websites of Union institutions, no later than 30 June of the year following the financial year in which the funds were legally committed.
The websites of Union institutions shall contain a reference to the address of the website where the information referred to in paragraph 1 can be found if it is not published directly on a dedicated website of Union institutions.
The Commission shall make available, in an appropriate and timely manner, information about a single website, including a reference to its address, where the information as provided by the persons, entities or bodies referred to in paragraph 4 can be found.
6.   Where personal data are published, the information shall be removed two years after the end of the financial year in which the funds were legally committed. This shall also apply to personal data referring to legal persons whose official name identifies one or more natural persons.
TITLE III
ESTABLISHMENT AND STRUCTURE OF THE BUDGET
CHAPTER 1
Establishment of the budget
Article 39
Estimates of revenue and expenditure
1.   Each Union institution other than the Commission shall draw up an estimate of its revenue and expenditure, which it shall send to the Commission, and in parallel, for information, to the European Parliament and to the Council, before 1 July each year.
2.   The High Representative shall hold consultations with the members of the Commission responsible for development policy, neighbourhood policy, international cooperation, humanitarian aid and crisis response, regarding their respective responsibilities.
3.   The Commission shall draw up its own estimates, which it shall send, directly after their adoption, to the European Parliament and to the Council. In preparing its estimates, the Commission shall use the information referred to in Article 40.
Article 40
Estimated budget of the Union bodies referred to in Article 70
By 31 January each year, each Union body referred to in Article 70 shall, in accordance with the instrument establishing it, send the Commission, the European Parliament and the Council its draft single programming document containing its annual and multi-annual programming with the corresponding planning for human and financial resources.
Article 41
Draft budget
1.   The Commission shall submit a proposal containing the draft budget to the European Parliament and to the Council by 1 September of the year preceding that in which the budget is to be implemented. It shall transmit that proposal, for information, to the national parliaments.
The draft budget shall contain a summary general statement of the revenue and expenditure of the Union and shall consolidate the estimates referred to in Article 39. It may also contain different estimates from those drawn up by Union institutions.
The draft budget shall follow the structure and presentation set out in Articles 47 to 52.
Each section of the draft budget shall be preceded by an introduction drawn up by the Union institution concerned.
The Commission shall draw up the general introduction to the draft budget. The general introduction shall comprise financial tables covering the main data by titles and justifications for the changes in the appropriations from one financial year to the next by categories of expenditure of the multiannual financial framework.
2.   In order to provide more precise and reliable forecasts of the budgetary implications of legislation in force and of pending legislative proposals, the Commission shall attach to the draft budget an indicative financial programming for the following years, structured by category of expenditure, policy area and budget line. The complete financial programming shall cover the categories of expenditure covered by point 30 of the Interinstitutional Agreement of 2 December 2013 between the European Parliament, the Council and the Commission on budgetary discipline, on cooperation in budgetary matters and on sound financial management 
(
37
)
. Summary data shall be provided for the categories of expenditure not covered by point 30 of that Interinstitutional Agreement.
The indicative financial programming shall be updated after the adoption of the budget to incorporate the results of the budgetary procedure and any other relevant decisions.
3.   The Commission shall attach to the draft budget:
(a)
a comparative table including the draft budget for other Union institutions and the original estimates of other Union institutions as sent to the Commission and, where applicable, setting out the reasons for which the draft budget contains estimates different from those drawn up by other Union institutions;
(b)
any working document it considers useful in connection with the establishment plans of Union institutions, showing the latest authorised establishment plan and presenting:
(i)
all staff employed by the Union, displayed by type of employment contract;
(ii)
a statement of the policy on posts and external personnel and on gender balance;
(iii)
the number of posts actually filled on the last day of the year preceding the year in which the draft budget is presented and the annual average of full-time equivalents actually in place for that preceding year, indicating their distribution by grade, by gender and by administrative unit;
(iv)
a list of posts broken down per policy area;
(v)
for each category of external personnel, the initial estimated number of full-time equivalents on the basis of the authorised appropriations, as well as the number of persons actually in place at the beginning of the year in which the draft budget is presented, indicating their distribution by function group and, as appropriate, by grade;
(c)
for the Union bodies referred to in Articles 70 and 71, a working document presenting the revenue and expenditure, as well as all information on staff as referred to in point (b) of this subparagraph;
(d)
a working document on the planned implementation of appropriations for the financial year and on commitments outstanding;
(e)
as regards appropriations for administration, a working document presenting administrative expenditure to be implemented by the Commission under its section of the budget;
(f)
a working document on pilot projects and preparatory actions which also contain an assessment of the results and the follow-up envisaged;
(g)
as regards funding to international organisations, a working document containing:
(i)
a summary of all contributions, with a breakdown per Union programme or fund and per international organisation;
(ii)
a statement of reasons explaining why it is more efficient for the Union to fund those international organisations rather than to act directly;
(h)
programme statements or any other relevant document containing the following:
(i)
an indication of which Union policies and objectives the programme is to contribute to;
(ii)
a clear rationale for intervention at Union level in accordance, inter alia, with the principle of subsidiarity;
(iii)
progress in achieving programme objectives, as specified in Article 33;
(iv)
a full justification, including a cost-benefit analysis for proposed changes in the level of appropriations;
(v)
information on the implementation rates of the programme for the current and preceding financial year;
(i)
a summary statement of the schedule of payments summarising per programme and per heading payments due in subsequent financial years to meet budgetary commitments proposed in the draft budget entered into in preceding financial years.
Where public-private partnerships make use of financial instruments, the information relating to those instruments shall be included in the working document referred to in paragraph 4.
4.   Where the Commission makes use of financial instruments, it shall attach to the draft budget a working document presenting for each financial instrument the following:
(a)
a reference to the financial instrument and its basic act, together with a general description of the instrument, its impact on the budget, its duration and the added value of the Union contribution;
(b)
the financial institutions involved in implementation, including any issues relating to the application of Article 155(2);
(c)
the contribution of the financial instrument to the achievement of the objectives of the programme concerned as measured by the indicators established including, where applicable, the geographical diversification;
(d)
the envisaged operations, including target volumes based on the target leverage and expected private capital to be mobilised or, when unavailable, on the leverage effect arising from the existing financial instruments;
(e)
budget lines corresponding to the relevant operations and the aggregate budgetary commitments and payments from the budget;
(f)
the average duration between the budgetary commitment to the financial instruments and the legal commitments for individual projects in the form of equity or debt, where that duration exceeds three years;
(g)
revenue and repayments under Article 209(3), presented separately, including an evaluation of their use;
(h)
the value of equity investments, with respect to preceding years;
(i)
the total amount of provisions for risks and liabilities, as well as any information on the financial risk exposure of the Union, including any contingent liability;
(j)
impairments of assets and called guarantees both for the preceding year and the respective accumulated figures;
(k)
the performance of the financial instrument, including the investments realised, the target and the achieved leverage and multiplier effects, and also the amount of private capital mobilised;
(l)
the provisioned resources in the common provisioning fund and, when applicable, the balance on the fiduciary account.
The working document referred to in the first subparagraph shall also include an overview of the administrative expenditure arising from management fees and other financial and operating charges paid for the management of financial instruments in total and per managing party and per financial instrument managed.
The Commission shall explain the reasons for the duration referred to in point (f) of the first subparagraph and shall, where appropriate, provide an action plan for the reduction of the duration in the framework of the annual discharge procedure.
The working document referred to in the first subparagraph shall summarise in a clear and concise table information per financial instrument.
5.   Where the Union has granted a budgetary guarantee, the Commission shall attach to the draft budget a working document presenting for each budgetary guarantee and for the common provisioning fund the following:
(a)
a reference to the budgetary guarantee and its basic act, together with a general description of the budgetary guarantee, its impact on the financial liabilities of the budget, its duration and the added value of the Union support;
(b)
the counterparts for the budgetary guarantee, including any issues relating to the application of Article 155(2);
(c)
the budgetary guarantee’s contribution to the achievement of the objectives of the budgetary guarantee as measured by the indicators established, including, where applicable, the geographical diversification and the mobilisation of private sector resources;
(d)
information on operations covered by the budgetary guarantee on an aggregated basis by sectors, countries and instruments, including, where applicable, portfolios and support combined with other Union actions;
(e)
the amount transferred to recipients as well as an assessment of the leverage effect achieved by the projects supported under the budgetary guarantee;
(f)
information aggregated on the same basis as referred to in point (d) on calls on the budgetary guarantee, losses, returns, amounts recovered and any other payments received;
(g)
information about the financial management, the performance and the risk of the common provisioning fund at the end of the preceding calendar year;
(h)
the effective provisioning rate of the common provisioning fund and, where applicable, the subsequent operations in accordance with Article 213(4);
(i)
the financial flows in the common provisioning fund during the preceding calendar year as well as the significant transactions and any relevant information on the financial risk exposure of the Union;
(j)
pursuant to Article 210(3), an assessment of the sustainability of the contingent liabilities borne by the budget arising from budgetary guarantees or financial assistance.
6.   Where the Commission makes use of Union trust funds for external actions, it shall attach to the draft budget a detailed working document on the activities supported by those trust funds, including:
(a)
on their implementation, containing, inter alia, information on the monitoring arrangements with the entities implementing the trust funds;
(b)
their management costs;
(c)
the contributions from other donors than the Union;
(d)
a preliminary assessment of their performance based on the conditions set out in Article 234(3);
(e)
a description on how their activities have contributed to the objectives laid down in the basic act of the instrument from which the Union contribution to the trust funds were provided.
7.   The Commission shall attach to the draft budget a list of its decisions imposing fines in the area of competition law and the amount of each fine imposed, together with information on whether the fines have become definitive or whether they are or could still become subject to an appeal before the Court of Justice of the European Union, as well as, where possible, information on when each fine is expected to become definitive.
8.   The Commission shall attach to the draft budget a working document indicating, for each budget line receiving internal or external assigned revenue:
(a)
the estimated amount of such revenue to be received;
(b)
the estimated amount of such revenue carried over from preceding years.
9.   The Commission shall also attach to the draft budget any further working document it considers useful for the European Parliament and for the Council to assess the budget requests.
10.   In accordance with Article 8(5) of Council Decision 2010/427/EU 
(
38
)
, the Commission shall transmit to the European Parliament and to the Council, together with the draft budget, a working document presenting, in a comprehensive way:
(a)
all administrative and operational expenditure relating to the external actions of the Union, including CFSP and common security and defence policy tasks, and financed from the budget;
(b)
the EEAS’ overall administrative expenditure for the preceding year, broken down into expenditure per Union delegation and expenditure for the central administration of the EEAS, together with operational expenditure, broken down by geographic area (regions, countries), thematic areas, Union delegations and missions.
11.   The working document referred to in paragraph 10 shall also:
(a)
show the number of posts for each grade in each category and the number of permanent and temporary posts, including contractual and local staff authorised within the limits of the appropriations in each Union delegation, as well as in the central administration of the EEAS;
(b)
show any increase or reduction, compared to the preceding financial year, of posts by grade and category in the central administration of the EEAS, and in all Union delegations;
(c)
show the number of posts authorised for the financial year and for the preceding financial year, as well as the number of posts occupied by diplomats seconded from Member States, and by Union officials;
(d)
provide a detailed picture of all personnel in place in Union delegations at the time of presenting the draft budget, including a breakdown by geographic area, gender, individual country and mission, distinguishing between establishment plan posts, contract agents, local agents and seconded national experts, and of appropriations requested in the draft budget for such types of personnel with corresponding estimates of the number of full-time equivalents on the basis of the appropriations requested.
Article 42
Letter of amendment to the draft budget
On the basis of any new information which was not available at the time the draft budget was established, the Commission may, on its own initiative or if requested by another Union institutions in respect of its respective section, submit simultaneously to the European Parliament and to the Council one or more letters of amendment to the draft budget before the Conciliation Committee referred to in Article 314 TFEU is convened. Such letters may include a letter of amendment updating, in particular, expenditure estimates for agriculture.
Article 43
Obligations of Member States as a result of the adoption of the budget
1.   The President of the European Parliament shall declare the budget definitively adopted in accordance with the procedure provided for in Article 314(9) TFEU and Article 106a of the Euratom Treaty.
2.   Once the budget has been declared definitively adopted, each Member State shall, from 1 January of the following financial year or from the date of the declaration of definitive adoption of the budget if that occurs after 1 January, be bound to make the payments due to the Union, as specified in Regulation (EU, Euratom) No 609/2014.
Article 44
Draft amending budgets
1.   The Commission may present draft amending budgets which are primarily revenue-driven in the following circumstances:
(a)
to enter in the budget the balance of the preceding financial year, in accordance with the procedure laid down in Article 18;
(b)
to revise the forecast of own resources on the basis of updated economic forecasts;
(c)
to update the revised forecast of own resources and other revenue, as well as to review the availability of, and need for, payment appropriations.
If there are unavoidable, exceptional and unforeseen circumstances, in particular in view of the mobilisation of the European Union Solidarity Fund, the Commission may present draft amending budgets which are primarily expenditure-driven.
2.   Requests for amending budgets, in the same circumstances as referred to in paragraph 1, from Union institutions other than the Commission shall be sent to the Commission.
Before presenting a draft amending budget, the Commission and the other Union institutions concerned shall examine the scope for reallocation of the relevant appropriations, with particular reference to any expected under-implementation of appropriations.
Article 43 shall apply to amending budgets. Amending budgets shall be substantiated by reference to the budget the estimates of which they are amending.
3.   The Commission shall, except in duly justified exceptional circumstances or in the case of the mobilisation of the European Union Solidarity Fund for which a draft amending budget can be presented at any time of the year, submit its draft amending budgets simultaneously to the European Parliament and to the Council by 1 September of each financial year. It may attach an opinion to the requests for amending budgets from other Union institutions.
4.   Draft amending budgets shall be accompanied by statements of reasons and information on budget implementation for the preceding and current financial years available at the time of their establishment.
Article 45
Early transmission of estimates and draft budgets
The Commission, the European Parliament and the Council may agree to bring forward certain dates for the transmission of the estimates, and for the adoption and transmission of the draft budget. Such an arrangement shall not, however, have the effect of shortening or extending the periods for which provision is made for consideration of those texts under Article 314 TFEU and Article 106a of the Euratom Treaty.
CHAPTER 2
Structure and presentation of the budget
Article 46
Structure of the budget
The budget shall consist of the following:
(a)
a general statement of revenue and expenditure;
(b)
separate sections for each Union institution, with the exception of the European Council and of the Council which shall share the same section, subdivided into statements of revenue and expenditure.
Article 47
Budget nomenclature
1.   Commission revenue and the revenue and expenditure of the other Union institutions shall be classified by the European Parliament and by the Council according to their type or the use to which they are assigned under titles, chapters, articles and items.
2.   The statement of expenditure for the section of the budget relating to the Commission shall be set out on the basis of a nomenclature adopted by the European Parliament and by the Council and classified according to the purpose of the expenditure.
Each title shall correspond to a policy area and each chapter shall, as a rule, correspond to a programme or an activity.
Each title may include operational appropriations and administrative appropriations. The administrative appropriations for a title shall be grouped in a single chapter.
The budget nomenclature shall comply with the principles of specification, sound financial management and transparency. It shall provide the clarity and transparency necessary for the budgetary process, facilitating the identification of the main objectives as reflected in the relevant legal bases, making choices on political priorities possible and enabling efficient and effective implementation.
3.   The Commission may request the addition of a token entry 
pro memoria
 on an entry without authorised appropriations. Such a request shall be approved in accordance with the procedure laid down in Article 31.
4.   When presented by purpose, administrative appropriations for individual titles shall be classified as follows:
(a)
expenditure on staff authorised in the establishment plan, which shall include an amount of appropriations and a number of establishment plan posts corresponding to that expenditure;
(b)
expenditure on external personnel and other expenditure referred to in point (b) of the first subparagraph of Article 30(1) and financed under the ‘administration’ heading of the multiannual financial framework;
(c)
expenditure on buildings and other related expenditure, including cleaning and maintenance, rental and hiring, telecommunications, water, gas and electricity;
(d)
expenditure on external personnel and technical assistance directly linked to the implementation of programmes.
Any administrative expenditure of the Commission of a type which is common to several titles shall be set out in a separate summary statement classified by type.
Article 48
Negative revenue
1.   The budget shall not contain negative revenue, except where it results from negative remuneration of deposits in total.
2.   The own resources paid under Decision 2014/335/EU, Euratom shall be net amounts and shall be shown as such in the summary statement of revenue in the budget.
Article 49
Provisions
1.   Each section of the budget may include a ‘provisions’ title. Appropriations shall be entered in that title in any of the following cases:
(a)
no basic act exists for the action concerned when the budget is established;
(b)
there are serious grounds for doubting the adequacy of the appropriations or the possibility of implementing, under conditions in accordance with the principle of sound financial management, the appropriations entered on the budget lines concerned.
The appropriations in that title may be used only after transfers in accordance with the procedure laid down in point (c) of the first subparagraph of Article 30(1) of this Regulation, where the adoption of the basic act is subject to the procedure laid down in Article 294 TFEU, and in accordance with the procedure laid down in Article 31 of this Regulation, for all other cases.
2.   In the event of serious implementation difficulties, the Commission may, in the course of a financial year, propose that appropriations be transferred to the ‘provisions’ title. The European Parliament and the Council shall take a decision on such transfers as provided for in Article 31.
Article 50
Negative reserve
The section of the budget relating to the Commission may include a ‘negative reserve’ limited to a maximum amount of EUR 200 000 000. Such a reserve, which shall be entered in a separate title, shall comprise payment appropriations only.
That negative reserve shall be drawn upon before the end of the financial year by means of transfers in accordance with the procedure laid down in Articles 30 and 31.
Article 51
Emergency Aid Reserve
1.   The section of the budget relating to the Commission shall include a reserve for emergency aid for third countries.
2.   The reserve referred to in paragraph 1 shall be drawn upon before the end of the financial year by means of transfers in accordance with the procedure laid down in Articles 30 and 32.
Article 52
Presentation of the budget
1.   The budget shall show:
(a)
in the general statement of revenue and expenditure:
(i)
the estimated revenue of the Union for the current financial year concerned (‘year n’);
(ii)
the estimated revenue for the preceding financial year and the revenue for year n-2;
(iii)
the commitment and payment appropriations for year n;
(iv)
the commitment and payment appropriations for the preceding financial year;
(v)
the expenditure committed and the expenditure paid in year n–2, the latter also expressed as a percentage of the budget of year n;
(vi)
appropriate remarks on each subdivision, as set out in Article 47(1), including the references of the basic act, where one exists, as well as all appropriate explanations concerning the nature and purpose of the appropriations;
(b)
in each section, the revenue and expenditure following the same structure as set out in point (a);
(c)
with regard to staff:
(i)
for each section, an establishment plan setting the number of posts for each grade in each category and in each service and the number of permanent and temporary posts authorised within the limits of the appropriations;
(ii)
an establishment plan for staff paid from the research and technological development appropriations for direct action and an establishment plan for staff paid from the same appropriations for indirect action; the establishment plans shall be classified by category and grade and shall distinguish between permanent and temporary posts, authorised within the limits of the appropriations;
(iii)
an establishment plan setting the number of posts by grade and by category for each Union body referred to in Article 70 which receives a contribution charged to the budget. The establishment plans shall show, next to the number of posts authorised for the financial year, the number authorised for the preceding year. The staff of the Euratom Supply Agency shall appear separately in the Commission establishment plan;
(d)
with regard to financial assistance and budgetary guarantees:
(i)
in the general statement of revenue, the budget lines corresponding to the relevant operations and intended to record any reimbursements received from recipients who initially defaulted. Those lines shall carry a token entry 
pro memoria
 and be accompanied by appropriate remarks;
(ii)
in the section of the budget relating to the Commission:
—
the budget lines containing the budgetary guarantees in respect of the operations concerned. Those lines shall carry a token entry 
pro memoria
, provided that no effective charge which has to be covered by definitive resources has arisen;
—
remarks giving the reference to the basic act and the volume of the operations envisaged, the duration and the financial guarantee provided by the Union in respect of such operations;
(iii)
in a document annexed to the section of the budget relating to the Commission, as an indication, also of the corresponding risks:
—
ongoing capital operations and debt management;
—
the capital operations and debt management for year n;
(e)
with regard to financial instruments to be established without a basic act:
(i)
budget lines corresponding to the relevant operations;
(ii)
a general description of the financial instruments, including their duration and their impact on the budget;
(iii)
the envisaged operations, including target volumes based on the expected multiplier and leverage effect;
(f)
with regard to the funds implemented by persons or entities pursuant to point (c) of the first subparagraph of Article 62(1):
(i)
a reference to the basic act of the relevant programme;
(ii)
corresponding budget lines;
(iii)
a general description of the action, including its duration and its impact on the budget;
(g)
the total amount of CFSP expenditure entered in a chapter, entitled ‘CFSP’, with specific articles covering CFSP expenditure and containing specific budget lines identifying at least the single major missions.
2.   In addition to the documents referred to in paragraph 1, the European Parliament and the Council may attach any other relevant documents to the budget.
Article 53
Rules on the establishment plans for staff
1.   The establishment plans referred to in point (c) of Article 52(1) shall constitute an absolute limit for each Union institution or body. No appointment shall be made in excess of the limit set.
However, save in the case of grades AD 14, AD 15 and AD 16, each Union institution or body may modify its establishment plans by up to 10 % of posts authorised, subject to the following conditions:
(a)
the volume of staff appropriations corresponding to a full financial year is not affected;
(b)
the limit of the total number of posts authorised by each establishment plan is not exceeded;
(c)
the Union institution or body has taken part in a benchmarking exercise with other Union institutions and bodies as initiated by the Commission’s staff screening exercise.
Three weeks before making the modifications referred to in the second subparagraph, the Union institution shall inform the European Parliament and the Council of its intention to do so. In the event that duly justified objections are raised within this period by either the European Parliament or the Council, the Union institution shall refrain from making the modifications and the procedure laid down in Article 44 shall apply.
2.   By way of derogation from the first subparagraph of paragraph 1, the effects of part-time work authorised by the appointing authority in accordance with the Staff Regulations may be offset by other appointments.
CHAPTER 3
Budgetary discipline
Article 54
Compliance with the multiannual financial framework and Decision 2014/335/EU, Euratom
The budget shall comply with the multiannual financial framework and Decision 2014/335/EU, Euratom.
Article 55
Compliance of Union acts with the budget
Where the implementation of a Union act exceeds the appropriations available in the budget, such an act shall not be implemented in financial terms until the budget has been amended accordingly.
TITLE IV
BUDGET IMPLEMENTATION
CHAPTER 1
General provisions
Article 56
Budget implementation in accordance with the principle of sound financial management
1.   The Commission shall implement the revenue and expenditure of the budget in accordance with this Regulation, under its own responsibility and within the limits of the appropriations authorised.
2.   The Member States shall cooperate with the Commission so that the appropriations are used in accordance with the principle of sound financial management.
Article 57
Information on transfers of personal data for audit purposes
In any call made in the context of grants, procurement or prizes implemented under direct management, potential beneficiaries, candidates, tenderers and participants shall, in accordance with Regulation (EC) No 45/2001 be informed that, for the purposes of safeguarding the financial interests of the Union, their personal data may be transferred to internal audit services, to the Court of Auditors or to the European Anti-Fraud Office (OLAF) and between authorising officers of the Commission, and the executive agencies referred to in Article 69 of this Regulation and the Union bodies referred to in Articles 70 and 71 of this Regulation.
Article 58
Basic act and exceptions
1.   Appropriations entered in the budget for any Union action shall only be used if a basic act has been adopted.
2.   By way of derogation from paragraph 1, and subject to the conditions set out in paragraphs 3, 4 and 5, the following appropriations may be implemented without a basic act provided the actions which they are intended to finance fall within the competences of the Union:
(a)
appropriations for pilot projects of an experimental nature designed to test the feasibility of an action and its usefulness;
(b)
appropriations for preparatory actions in the field of application of the TFEU and the Euratom Treaty, designed to prepare proposals with a view to the adoption of future actions;
(c)
appropriations for preparatory measures in the field of Title V of the TEU;
(d)
appropriations for one-off actions, or for actions for an indefinite duration, carried out by the Commission by virtue of tasks resulting from its prerogatives at institutional level pursuant to the TFEU and to the Euratom Treaty, other than its right of legislative initiative to submit proposals as referred to in point (b) of this paragraph, and under specific powers directly conferred on it by Articles 154, 156, 159 and 160 TFEU, Articles 168(2), 171(2) and 173(2) TFEU, the second paragraph of Article 175 TFEU, Article 181(2) TFEU, Article 190 TFEU and Articles 210(2) and 214(6) TFEU and Articles 70 and 77 to 85 of the Euratom Treaty;
(e)
appropriations for the operation of each Union institution under its administrative autonomy.
3.   With regard to appropriations referred to in point (a) of paragraph 2, the relevant commitment appropriations may be entered in the budget for not more than two consecutive financial years. The total amount of appropriations for pilot projects shall not exceed EUR 40 000 000 in any financial year.
4.   With regard to appropriations referred to in point (b) of paragraph 2, preparatory actions shall follow a coherent approach and may take various forms. The relevant commitment appropriations may be entered in the budget for not more than three consecutive financial years. The procedure for the adoption of the relevant basic act shall be concluded before the end of the third financial year. In the course of that procedure, the commitment of appropriations shall correspond to the particular features of the preparatory action with regard to the activities envisaged, the aims pursued and the recipients. As a result, the amount of the appropriations committed shall not correspond to the amount of those envisaged for financing the definitive action itself.
The total amount of appropriations for new preparatory actions referred to in point (b) of paragraph 2 shall not exceed EUR 50 000 000 in any financial year, and the total amount of appropriations actually committed for preparatory actions shall not exceed EUR 100 000 000.
5.   With regard to the appropriations referred to in point (c) of paragraph 2, preparatory measures shall be limited to a short period of time and shall be designed to establish the conditions for Union action in fulfilment of the objectives of the CFSP and for the adoption of the necessary legal instruments.
For the purpose of Union crisis management operations, preparatory measures shall be designed, inter alia, to assess the operational requirements, to provide for a rapid initial deployment of resources, or to establish the conditions on the ground for the launching of the operation. Preparatory measures shall be agreed by the Council, on a proposal by the High Representative.
In order to ensure the rapid implementation of preparatory measures, the High Representative shall inform the European Parliament and the Commission as early as possible of the Council’s intention to launch a preparatory measure and, in particular, of the estimated resources required for that purpose. The Commission shall take all the measures necessary to ensure a rapid disbursement of the funds.
The financing of measures agreed by the Council for the preparation of Union crisis management operations under Title V TEU shall cover incremental costs directly arising from a specific field deployment of a mission or team involving, inter alia, personnel from Union institutions, including high-risk insurance, travel and accommodation costs and per diem payments.
Article 59
Budget implementation by Union institutions other than the Commission
1.   The Commission shall confer on the other Union institutions the requisite powers for the implementation of the sections of the budget relating to them.
2.   In order to facilitate the implementation of their appropriations, Union institutions may conclude service-level agreements with each other laying down the conditions governing the provision of services, supply of products, execution of works or of building contracts.
Those agreements shall enable the transfer of appropriations or the recovery of costs, which result from their implementation.
3.   Service-level agreements referred to in paragraph 2 may also be agreed upon between departments of Union institutions, Union bodies, European offices, bodies or persons entrusted with implementation of specific actions in the CFSP pursuant to Title V of the TEU and the Office of the Secretary-General of the Board of Governors of the European schools. The Commission and other Union institutions shall report regularly to the European Parliament and to the Council on the service-level agreements they conclude with other Union institutions.
Article 60
Delegation of budget implementation powers
1.   The Commission and each of the other Union institutions may, within their departments, delegate their powers of budget implementation in accordance with the conditions laid down in this Regulation and their internal rules and within the limits laid down in the instrument of delegation. Those so empowered shall act within the limits of the powers expressly conferred upon them.
2.   In addition to paragraph 1, the Commission may delegate its powers of budget implementation concerning the operational appropriations of its own section of the budget to Heads of Union delegations and, in order to ensure business continuity during their absence, to deputy Heads of Union delegations. Such delegation shall be without prejudice to the responsibility of Heads of Union delegations for budget implementation. Where the absence of a Head of Union delegation exceeds four weeks, the Commission shall revise its decision to delegate powers of budget implementation. When Heads of Union delegations, and their deputies in the absence of the former, act as authorising officers by subdelegation of the Commission, they shall apply the Commission rules for budget implementation and shall be subject to the same duties, obligations and accountability as any other authorising officer by subdelegation of the Commission.
The Commission may withdraw the delegation of powers referred to in the first subparagraph in accordance with its own rules.
For the purposes of the first subparagraph, the High Representative shall take the measures necessary to facilitate cooperation between Union delegations and Commission departments.
3.   The EEAS may exceptionally delegate its powers of budget implementation concerning the administrative appropriations of its own section of the budget to Commission staff of Union delegations where this is necessary in order to ensure the continuity in the administration of such delegations in the absence of the EEAS competent authorising officer from the country where his or her delegation is based. In the exceptional cases where Commission staff of Union delegations act as authorising officers by subdelegation of the EEAS, they shall apply the EEAS internal rules for budget implementation and shall be subject to the same duties, obligations and accountability as any other authorising officer by subdelegation of the EEAS.
The EEAS may withdraw the delegation of powers referred to in the first subparagraph in accordance with its own rules.
Article 61
Conflict of interests
1.   Financial actors within the meaning of Chapter 4 of this Title and other persons, including national authorities at any level, involved in budget implementation under direct, indirect and shared management, including acts preparatory thereto, audit or control, shall not take any action which may bring their own interests into conflict with those of the Union. They shall also take appropriate measures to prevent a conflict of interests from arising in the functions under their responsibility and to address situations which may objectively be perceived as a conflict of interests.
2.   Where there is a risk of a conflict of interests involving a member of staff of a national authority, the person in question shall refer the matter to his or her hierarchical superior. Where such a risk exists for staff covered by the Staff Regulations, the person in question shall refer the matter to the relevant authorising officer by delegation. The relevant hierarchical superior or the authorising officer by delegation shall confirm in writing whether a conflict of interests is found to exist. Where a conflict of interests is found to exist, the appointing authority or the relevant national authority shall ensure that the person in question ceases all activity in the matter. The relevant authorising officer by delegation or the relevant national authority shall ensure that any further appropriate action is taken in accordance with the applicable law.
3.   For the purposes of paragraph 1, a conflict of interests exists where the impartial and objective exercise of the functions of a financial actor or other person, as referred to in paragraph 1, is compromised for reasons involving family, emotional life, political or national affinity, economic interest or any other direct or indirect personal interest.
CHAPTER 2
Methods of implementation
Article 62
Methods of budget implementation
1.   The Commission shall implement the budget in any of the following ways:
(a)
directly (‘direct management’) as set out in Articles 125 to 153, by its departments, including its staff in the Union delegations under the authority of their respective Head of delegation, in accordance with Article 60(2), or through executive agencies as referred to in Article 69;
(b)
under shared management with Member States (‘shared management’) as set out in Articles 63 and 125 to 129;
(c)
indirectly (‘indirect management’) as set out in Articles 125 to 149 and 154 to 159, where this is provided for in the basic act or in the cases referred to in points (a) to (d) of Article 58(2), by entrusting budget implementation tasks to:
(i)
third countries or the bodies they have designated;
(ii)
international organisations or their agencies, within the meaning of Article 156;
(iii)
the European Investment Bank (‘the EIB’) or the European Investment Fund (‘the EIF’) or both of them acting as a group (‘the EIB group’);
(iv)
Union bodies referred to in Articles 70 and 71;
(v)
public law bodies, including Member State organisations;
(vi)
bodies governed by private law with a public service mission, including Member State organisations, to the extent that they are provided with adequate financial guarantees;
(vii)
bodies governed by the private law of a Member State that are entrusted with the implementation of a public-private partnership and that are provided with adequate financial guarantees;
(viii)
bodies or persons entrusted with the implementation of specific actions in the CFSP pursuant to Title V of the TEU, and identified in the relevant basic act.
With regard to point (c)(vi) of the first subparagraph, the amount of the financial guarantees required may be set out in the relevant basic act and may be limited to the maximum amount of the Union contribution to the body concerned. In the case of multiple guarantors, the repartition of the amount of the total liability to be covered by the guarantees shall be specified in the contribution agreement, which may provide for the liability of each guarantor to be proportionate to the share of their respective contribution to the body.
2.   For the purposes of direct management, the Commission may use the instruments referred to in Titles VII, VIII, IX, X and XII.
For the purposes of shared management, the instruments for budget implementation shall be the ones provided for in sector-specific rules.
For the purposes of indirect management, the Commission shall apply Title VI and, in the case of financial instruments and budgetary guarantees, Titles VI and X. The implementing entities shall apply the instruments for budget implementation set out in the contribution agreement concerned.
3.   The Commission is responsible for budget implementation in accordance with Article 317 TFEU and shall not delegate those tasks to third parties, where such tasks involve a large measure of discretion implying political choices.
The Commission shall not, through contracts in accordance with Title VII of this Regulation, outsource tasks involving the exercise of public authority and discretionary powers of judgement.
Article 63
Shared management with Member States
1.   Where the Commission implements the budget under shared management, tasks relating to budget implementation shall be delegated to Member States. The Commission and Member States shall respect the principles of sound financial management, transparency and non-discrimination and shall ensure the visibility of the Union action when they manage Union funds. To that end, the Commission and Member States shall fulfil their respective control and audit obligations and assume the resulting responsibilities laid down in this Regulation. Complementary provisions shall be laid down in sector-specific rules.
2.   When executing tasks relating to budget implementation, Member States shall take all the necessary measures, including legislative, regulatory and administrative measures, to protect the financial interests of the Union, namely by:
(a)
ensuring that actions financed from the budget are implemented correctly and effectively and in accordance with the applicable sector-specific rules;
(b)
designating bodies responsible for the management and control of Union funds in accordance with paragraph 3, and supervising such bodies;
(c)
preventing, detecting and correcting irregularities and fraud;
(d)
cooperating, in accordance with this Regulation and sector-specific rules, with the Commission, OLAF, the Court of Auditors and, for those Member States participating in enhanced cooperation pursuant to Council Regulation (EU) 2017/1939 
(
39
)
, with the European Public Prosecutor’s Office (EPPO).
In order to protect the financial interests of the Union, Member States shall, while respecting the principle of proportionality, and in compliance with this Article and the relevant sector-specific rules, carry out 
ex ante
 and 
ex post
 controls including, where appropriate, on-the-spot checks on representative and/or risk-based samples of transactions. They shall also recover funds unduly paid and bring legal proceedings where necessary in that regard.
Member States shall impose effective, dissuasive and proportionate penalties on recipients where provided for in sector-specific rules or in specific provisions in national law.
As part of its risk assessment and in accordance with sector-specific rules, the Commission shall monitor the management and control systems established in Member States. The Commission shall, in its audit work, respect the principle of proportionality and shall take into account the level of risk assessed in accordance with sector-specific rules.
3.   In accordance with the criteria and procedures laid down in sector-specific rules, Member States shall, at the appropriate level, designate bodies to be responsible for the management and control of Union funds. Such bodies may also carry out tasks not related to the management of Union funds and may entrust certain of their tasks to other bodies.
When deciding on the designation of bodies, Member States may base their decision on whether the management and control systems are essentially the same as those already in place for the previous period and whether they have functioned effectively.
If audit and control results show that the designated bodies no longer comply with the criteria set out in sector-specific rules, Member States shall take the measures necessary to ensure that deficiencies in the implementation of the tasks of those bodies are remedied, including by ending the designation in accordance with sector-specific rules.
Sector-specific rules shall define the role of the Commission in the process set out in this paragraph.
4.   Bodies designated pursuant to paragraph 3 shall:
(a)
set up and ensure the functioning of an effective and efficient internal control system;
(b)
use an accounting system that provides accurate, complete and reliable information in a timely manner;
(c)
provide the information required under paragraphs 5, 6 and 7;
(d)
ensure 
ex post
 publication in accordance with Article 38(2) to (6).
Any processing of personal data shall comply with Regulation (EU) 2016/679.
5.   Bodies designated pursuant to paragraph 3 shall, by 15 February of the following financial year, provide the Commission with:
(a)
their accounts on the expenditure that was incurred, during the relevant reference period as defined in sector-specific rules, in the execution of their tasks and that was presented to the Commission for reimbursement;
(b)
an annual summary of the final audit reports and of controls carried out, including an analysis of the nature and extent of errors and weaknesses identified in systems, as well as corrective action taken or planned.
6.   The accounts referred to in point (a) of paragraph 5 shall include pre-financing and sums for which recovery procedures are ongoing or have been completed. They shall be accompanied by a management declaration confirming that, in the opinion of those in charge of the management of the funds:
(a)
the information is properly presented, complete and accurate;
(b)
the expenditure was used for its intended purpose, as defined in sector-specific rules;
(c)
the control systems put in place ensure the legality and regularity of the underlying transactions.
7.   The accounts referred to in point (a) of paragraph 5 and the summary referred to in point (b) of that paragraph shall be accompanied by an opinion of an independent audit body, drawn up in accordance with internationally accepted audit standards. That opinion shall establish whether the accounts give a true and fair view, whether expenditure for which reimbursement has been requested from the Commission is legal and regular, and whether the control systems put in place function properly. The opinion shall also state whether the audit work puts in doubt the assertions made in the management declaration referred to in paragraph 6.
The deadline of 15 February set out in paragraph 5 may exceptionally be extended by the Commission to 1 March, upon communication by the Member State concerned.
Member States may, at the appropriate level, publish the information referred to in paragraphs 5 and 6 and in this paragraph.
In addition, Member States may provide to the European Parliament, to the Council and to the Commission declarations signed at the appropriate level based on the information referred to in paragraphs 5 and 6 and in this paragraph.
8.   In order to ensure that Union funds are used in accordance with the applicable rules, the Commission shall:
(a)
apply procedures for the examination and acceptance of the accounts of the designated bodies, ensuring that the accounts are complete, accurate and true;
(b)
exclude from Union financing expenditure for which disbursements have been made in breach of applicable law;
(c)
interrupt payment deadlines or suspend payments where provided for in sector-specific rules.
The Commission shall end all or part of the interruption of payment deadlines or suspension of payments after a Member State has presented its observations and as soon as it has taken any necessary measures. The annual activity report referred to in Article 74(9) shall cover all the obligations under this paragraph.
9.   Sector-specific rules shall take account of the needs of European Territorial Cooperation programmes as regards, in particular, the content of the management declaration, the process set out in paragraph 3 and the audit function.
10.   The Commission shall compile a register of bodies responsible for management, certification and audit activities under sector-specific rules.
11.   Member States may use resources allocated to them under shared management in combination with operations and instruments carried out under Regulation (EU) 2015/1017 in accordance with the conditions set out in the relevant sector-specific rules.
CHAPTER 3
European offices and Union bodies
Section 1
European offices
Article 64
Scope of competences of European offices
1.   Before setting up a new European office, the Commission shall make a cost-benefit study and an assessment of the associated risks, inform the European Parliament and the Council of the results thereof and propose to enter the necessary appropriations in an annex to the section of the budget relating to the Commission.
2.   Within the scope of their competences, European offices:
(a)
shall perform obligatory tasks provided for in their act of establishment or in other legal acts of the Union;
(b)
may, in accordance with Article 66, perform non-obligatory tasks authorised by their Management Committees having considered the costs, benefits and associated risks for the parties involved.
3.   This Section shall apply to the operation of OLAF, with the exception of paragraph 4 of this Article, Article 66 and Article 67(1), (2) and (3).
4.   The internal auditor of the Commission shall exercise all responsibilities laid down in Chapter 8 of this Title.
Article 65
Appropriations regarding European offices
1.   The appropriations authorised to implement obligatory tasks of each European office shall be entered in a specific budget line within the section of the budget relating to the Commission and shall be set out in detail in an annex to that section.
The annex referred to in the first subparagraph shall take the form of a statement of revenue and expenditure, subdivided in the same way as the sections of the budget.
The appropriations entered in that annex:
(a)
shall cover all the financial requirements of each European office in the performance of the obligatory tasks provided for in its act of establishment or in other legal acts of the Union;
(b)
may cover financial requirements of a European office in the performance of tasks requested by Union institutions, Union bodies, other European offices and agencies established by or under the Treaties and authorised in accordance with the act of establishment of the office.
2.   The Commission shall, in respect of the appropriations entered in the annex for each European office, delegate the powers of authorising officer to the Director of the European office concerned, in accordance with Article 73.
3.   The establishment plan of each European office shall be annexed to that of the Commission.
4.   The Director of each European office shall take decisions on transfers within the annex referred to in paragraph 1. The Commission shall inform the European Parliament and the Council of such transfers.
Article 66
Non-obligatory tasks
1.   For the non-obligatory tasks referred to in point (b) of Article 64(2), a European office may:
(a)
receive delegation to its Director from Union institutions, Union bodies and other European offices, together with a delegation of the powers of the authorising officer concerning appropriations entered in the section of the budget relating to the Union institution, Union body or other European office;
(b)
conclude ad-hoc service-level agreements with Union institutions, Union bodies, other European offices or third parties.
2.   In the cases referred to in point (a) of paragraph 1, Union institutions, Union bodies and other European offices concerned shall set the limits and conditions for the delegation of powers. Such delegation shall be agreed in accordance with the act of establishment of the European office, in particular as regards the conditions and modalities of the delegation.
3.   In the cases referred to in point (b) of paragraph 1, the Director of the European office shall, in accordance with its act of establishment, adopt the specific provisions governing the implementation of the tasks, the recovery of costs incurred, and the keeping of the corresponding accounting records. The European office shall report the result of such accounting records to the Union institutions, Union bodies or other European offices concerned.
Article 67
Accounting records of European offices
1.   Each European office shall draw up accounting records of its expenditure, enabling the proportion of its services supplied to each of Union institutions, Union bodies or other European offices to be determined. The Director of the European office concerned shall, after approval by its Management Committee, adopt the criteria upon which the accounting records shall be based.
2.   The remarks concerning the specific budget line, in which the total appropriations for each European office to which the powers of authorising officer have been delegated in accordance with point (a) of Article 66(1) are entered, shall show an estimate of the costs of services supplied by that office to each of the Union institutions, Union bodies and other European offices concerned. This shall be based on the accounting records provided for in paragraph 1 of this Article.
3.   Each European office to which authorising officer powers have been delegated in accordance with point (a) of Article 66(1) shall notify the Union institutions, Union bodies and other European offices concerned of the results of the accounting records provided for in paragraph 1 of this Article.
4.   Each European office’s accounting records shall form an integral part of the Union’s accounts in accordance with Article 241.
5.   The accounting officer of the Commission, acting on a proposal from the Management Committee of the European office concerned, may delegate to a member of staff of the European office some of the officer’s tasks relating to the collection of revenue and the payment of expenditure made directly by the European office concerned.
6.   To meet the cash requirements of the European office, bank accounts or post office giro accounts may be opened in its name by the Commission, acting on a proposal from the Management Committee. The final cash position for each year shall be reconciled and adjusted between the European office concerned and the Commission at the end of the financial year.
Section 2
Agencies and Union bodies
Article 68
Applicability to the Euratom Supply Agency
This Regulation shall apply to the implementation of the budget for the Euratom Supply Agency.
Article 69
Executive agencies
1.   The Commission may delegate powers to executive agencies to implement all or part of a Union programme or project, including pilot projects and preparatory actions and the implementation of administrative expenditure, on its behalf and under its responsibility, in accordance with Council Regulation (EC) No 58/2003 
(
40
)
. Executive agencies shall be created by means of a Commission decision and shall have legal personality under Union law. They shall receive an annual contribution.
2.   The directors of executive agencies shall act as authorising officers by delegation as regards the implementation of the operational appropriations relating to the Union programmes which they manage in whole or in part.
3.   The steering committee of an executive agency may agree with the Commission that the accounting officer of the Commission shall also act as the accounting officer of the executive agency concerned. The steering committee may also entrust the accounting officer of the Commission with part of the tasks of the accounting officer of the executive agency concerned, taking into account cost-benefit considerations. In both cases, the arrangements necessary to avoid any conflict of interests shall be made.
Article 70
Bodies set up under the TFEU and the Euratom Treaty
1.   The Commission is empowered to adopt delegated acts in accordance with Article 269 of this Regulation to supplement this Regulation with a framework financial regulation for bodies which are set up under the TFEU and the Euratom Treaty and which have legal personality and receive contributions charged to the budget.
2.   The framework financial regulation shall be based on the principles and rules set out in this Regulation, taking into account the specificities of the bodies referred to in paragraph 1.
3.   The financial rules of the bodies referred to in paragraph 1 shall not depart from the framework financial regulation except where their specific needs so require and subject to the Commission’s prior consent.
4.   Discharge for the implementation of the budgets of the bodies referred to in paragraph 1 shall be given by the European Parliament on the recommendation of the Council. The bodies referred to in paragraph 1 shall fully cooperate with the Union institutions involved in the discharge procedure and provide, as appropriate, any additional necessary information, including through attendance at meetings of the relevant bodies.
5.   The internal auditor of the Commission shall exercise the same powers over the bodies referred to in paragraph 1 as those exercised in respect of the Commission.
6.   An independent external auditor shall verify that the annual accounts of each of the bodies referred to in paragraph 1 of this Article properly present the income, expenditure and financial position of the relevant body prior to the consolidation in the Commission’s final accounts. Unless otherwise provided in the relevant basic act, the Court of Auditors shall prepare a specific annual report on each body in line with the requirements of Article 287(1) TFEU. In preparing that report, the Court of Auditors shall consider the audit work performed by the independent external auditor and the action taken in response to the auditor’s findings.
7.   All aspects of the independent external audits referred to in paragraph 6, including the reported findings, shall remain under the full responsibility of the Court of Auditors.
Article 71
Public-private partnership bodies
Bodies having legal personality that are set up by a basic act and entrusted with the implementation of a public-private partnership shall adopt their own financial rules.
Those rules shall include a set of principles necessary to ensure sound financial management of Union funds.
The Commission is empowered to adopt delegated acts in accordance with Article 269 to supplement this Regulation with a model financial regulation for public-private partnership bodies laying down the principles necessary to ensure sound financial management of Union funds and which shall be based on Article 154.
The financial rules of the public-private partnership bodies shall not depart from the model financial regulation except where their specific needs so require and subject to the Commission’s prior consent.
Article 70(4) to (7) shall apply to public-private partnership bodies.
CHAPTER 4
Financial actors
Section 1
Principle of segregation of duties
Article 72
Segregation of duties
1.   The duties of authorising officer and accounting officer shall be segregated and mutually exclusive.
2.   Each Union institution shall provide each financial actor with the resources required to perform his or her duties and a charter describing in detail his or her tasks, rights and obligations.
Section 2
Authorising officer
Article 73
Authorising officer
1.   Each Union institution shall perform the duties of authorising officer.
2.   For the purposes of this Title, ‘staff’ means persons covered by the Staff Regulations.
3.   Each Union institution shall, in compliance with the conditions in its rules of procedure, delegate the duties of authorising officer to staff at an appropriate level. It shall, in its internal administrative rules, indicate the staff to whom it delegates those duties, the scope of the powers delegated and whether the persons to whom those powers are delegated may subdelegate them.
4.   The powers of authorising officer shall be delegated or subdelegated only to staff.
5.   The authorising officer responsible shall act within the limits set by the instrument of delegation or subdelegation. The authorising officer responsible may be assisted by one or more members of staff entrusted, under his or her responsibility, with the carrying out of certain operations necessary for budget implementation and the production of the financial and management information.
6.   Each Union institution and each Union body referred to in Article 70 shall inform the European Parliament, the Council, the Court of Auditors and the accounting officer of the Commission within two weeks of the appointment and the termination of the duties of authorising officers by delegation, internal auditors and accounting officers, and of any internal rules it adopts in respect of financial matters.
7.   Each Union institution shall inform the Court of Auditors of delegation decisions and of the appointment of imprest administrators under Articles 79 and 88.
Article 74
Powers and duties of the authorising officer
1.   The authorising officer shall be responsible in the Union institution concerned for implementing revenue and expenditure in accordance with the principle of sound financial management, including through ensuring reporting on performance, and for ensuring compliance with the requirements of legality and regularity and equal treatment of recipients.
2.   For the purposes of paragraph 1 of this Article, the authorising officer by delegation shall, in accordance with Article 36 and the minimum standards adopted by each Union institution and having due regard to the risks associated with the management environment and the nature of the actions financed, put in place the organisational structure and the internal control systems suited to the performance of his or her duties. The establishment of such structure and systems shall be supported by a comprehensive risk analysis, which takes into account their cost effectiveness and performance considerations.
3.   To implement expenditure, the authorising officer responsible shall make budgetary and legal commitments, shall validate expenditure and authorise payments and shall undertake the preliminary steps for the implementation of appropriations.
4.   To implement revenue, the authorising officer responsible shall draw up estimates of amounts receivable, establish entitlements to be recovered and issue recovery orders. Where appropriate, the authorising officer responsible shall waive established entitlements.
5.   In order to prevent errors and irregularities before the authorisation of operations and to mitigate risks of non-achievement of objectives, each operation shall be subject at least to an 
ex ante
 control relating to the operational and financial aspects of the operation, on the basis of a multiannual control strategy which takes risk into account.
The extent in terms of frequency and intensity of the 
ex ante
 controls shall be determined by the authorising officer responsible taking into account the results of prior controls as well as risk-based and cost-effectiveness considerations, on the basis of the authorising officer’s own risk analysis. In case of doubt, the authorising officer responsible for validating the relevant operations shall, as part of the 
ex ante
 control, request complementary information or perform an on-the-spot control in order to obtain reasonable assurance.
For a given operation, the verification shall be carried out by staff other than those who initiated the operation. The staff who carry out the verification shall not be subordinate to the members of staff who initiated the operation.
6.   The authorising officer by delegation may put in place 
ex post
 controls to detect and correct errors and irregularities of operations after they have been authorised. Such controls may be organised on a sample basis according to risk and shall take account of the results of prior controls as well as cost-effectiveness and performance considerations.
The 
ex post
 controls shall be carried out by staff other than those responsible for the 
ex ante
 controls. The staff responsible for the 
ex post
 controls shall not be subordinate to the members of staff responsible for the 
ex ante
 controls.
The rules and modalities, including timeframes, for carrying out audits of the beneficiaries shall be clear, consistent and transparent, and shall be made available to the beneficiaries when signing the grant agreement.
7.   Authorising officers responsible and staff responsible for budget implementation shall have the necessary professional skills.
In each Union institution, the authorising officer by delegation shall ensure the following:
(a)
that the authorising officers by subdelegation and their staff receive regularly updated and appropriate information and training concerning the control standards and the methods and techniques available for that purpose;
(b)
that measures are taken, where needed, to ensure the effective and efficient functioning of the control systems in accordance with paragraph 2.
8.   If a member of staff, involved in the financial management and control of transactions, considers that a decision he or she is required by his or her superior to apply or to agree to is irregular or contrary to the principle of sound financial management or the professional rules which that member of staff is required to observe, he or she shall inform his or her hierarchical superior accordingly. If the member of staff does so in writing, the hierarchical superior shall reply in writing. If the hierarchical superior fails to take action or confirms the initial decision or instruction and the member of staff believes that such confirmation does not constitute a reasonable response to his or her concern, the member of staff shall inform the authorising officer by delegation in writing. If that officer does not reply within a reasonable time given the circumstances of the case and in any event within a month, the member of staff shall inform the relevant panel referred to in Article 143.
In the event of any illegal activity, fraud or corruption which may harm the interests of the Union, the member of staff shall inform the authorities and bodies designated in the Staff Regulations and in the decisions of Union institutions concerning the terms and conditions for internal investigations in relation to the prevention of fraud, corruption and any other illegal activity detrimental to the interests of the Union. Contracts with external auditors carrying out audits of the financial management of the Union shall provide for an obligation of the external auditor to inform the authorising officer by delegation of any suspected illegal activity, fraud or corruption which may harm the interests of the Union.
9.   The authorising officer by delegation shall report to his or her Union institution on the performance of his or her duties in the form of an annual activity report containing financial and management information, including the results of controls, declaring that, except as otherwise specified in any reservations related to defined areas of revenue and expenditure, he or she has reasonable assurance that:
(a)
the information contained in the report presents a true and fair view;
(b)
the resources assigned to the activities described in the report have been used for their intended purpose and in accordance with the principle of sound financial management; and
(c)
the control procedures put in place give the necessary guarantees concerning the legality and regularity of the underlying transactions.
The annual activity report shall include information on the operations carried out, by reference to the objectives and performance considerations set in the strategic plans, the risks associated with those operations, the use made of the resources provided and the efficiency and effectiveness of internal control systems. The report shall include an overall assessment of the costs and benefits of controls and information on the extent to which the operational expenditure authorised contributes to the achievement of strategic objectives of the Union and generates EU added value. The Commission shall prepare a summary of the annual activity reports for the preceding year.
The annual activity reports for the financial year of the authorising officers and, where applicable, authorising officers by delegation of Union institutions, Union bodies, European offices and agencies shall be published by 1 July of the following financial year on the website of the respective Union institution, Union body, European office or agency in an easily accessible way, subject to duly justified confidentiality and security considerations.
10.   The authorising officer by delegation shall, for each financial year, record contracts concluded by negotiated procedures in accordance with points (a) to (f) of point 11.1 and point 39 of Annex I. If the proportion of negotiated procedures in relation to the number of contracts awarded by the same authorising officer by delegation increases significantly in relation to earlier years or if that proportion is distinctly higher than the average recorded for the Union institution, the authorising officer responsible shall report to the Union institution setting out any measures taken to reverse that trend. Each Union institution shall send a report on negotiated procedures to the European Parliament and to the Council. In the case of the Commission, that report shall be annexed to the summary of the annual activity reports referred to in paragraph 9 of this Article.
Article 75
Keeping of supporting documents by authorising officers
The authorising officer shall set up paper-based or electronic systems for the keeping of original supporting documents relating to budget implementation. Such documents shall be kept for at least five years from the date on which the European Parliament gives discharge for the financial year to which the documents relate.
Without prejudice to the first paragraph, documents relating to operations shall in any case be kept until the end of the year following that in which those operations are definitively closed.
Personal data contained in supporting documents shall, where possible, be deleted when those data are not necessary for budgetary discharge, control and audit purposes. Article 37(2) of Regulation (EC) No 45/2001 shall apply to the conservation of traffic data.
Article 76
Powers and duties of Heads of Union Delegations
1.   Where Heads of Union delegations act as authorising officers by subdelegation in accordance with Article 60(2), they shall be subject to the Commission as the Union institution responsible for the definition, exercise, monitoring and appraisal of their duties and responsibilities as authorising officers by subdelegation and shall cooperate closely with the Commission with regard to the proper implementation of the funds, in order to ensure, in particular, the legality and regularity of financial transactions, respect for the principle of sound financial management in the management of the funds and the effective protection of the financial interests of the Union. They shall be subject to the internal rules of the Commission and to the Commission Charter for the implementation of the financial management tasks subdelegated to them. They may be assisted in their duties by Commission staff of Union delegations.
To this effect, Heads of Union delegations shall take the measures necessary to prevent any situation likely to put at risk the Commission’s capacity to fulfil its responsibility for budget implementation subdelegated to them, as well as any conflict of priorities which is likely to have an impact on the implementation of the financial management tasks subdelegated to them.
Where a situation or conflict referred to in the second subparagraph arises, Heads of Union delegations shall without delay inform the Directors-General responsible of the Commission and of the EEAS thereof. Those Directors-General shall take appropriate steps to remedy the situation.
2.   If Heads of Union delegations find themselves in a situation as referred to in Article 74(8), they shall refer the matter to the panel referred to in Article 143. In the event of any illegal activity, fraud or corruption which may harm the interests of the Union, they shall inform the authorities and bodies designated by the applicable legislation.
3.   Heads of Union delegations acting as authorising officers by subdelegation in accordance with Article 60(2) shall report to their authorising officer by delegation so that the latter can integrate their reports in his or her annual activity report referred to in Article 74(9). The reports of Heads of Union delegations shall include information on the efficiency and effectiveness of internal control systems put in place in their delegation, as well as on the management of operations subdelegated to them, and provide the assurance referred to in the third subparagraph of Article 92(5). Those reports shall be annexed to the annual activity report of the authorising officer by delegation, and shall be made available to the European Parliament and to the Council having due regard, where appropriate, to their confidentiality.
Heads of Union delegations shall fully cooperate with Union institutions involved in the discharge procedure and provide, as appropriate, any necessary additional information. In this context, they may be requested to attend meetings of the relevant bodies and assist the authorising officer by delegation responsible.
Heads of Union delegations acting as authorising officers by subdelegation in accordance with Article 60(2) shall reply to any request by the authorising officer by delegation of the Commission at the Commission’s own request or, in the context of discharge, at the request of the European Parliament.
The Commission shall ensure that the subdelegating of powers to Heads of Union delegations is not detrimental to the discharge procedure under Article 319 TFEU.
4.   Paragraphs 1, 2 and 3 shall also apply to deputy Heads of Union delegations when they act as authorising officers by subdelegation in the absence of Heads of Union delegations.
Section 3
Accounting officer
Article 77
Powers and duties of the accounting officer
1.   Each Union institution shall appoint an accounting officer who shall be responsible in that institution for the following:
(a)
properly implementing payments, collecting revenue and recovering amounts established as being receivable;
(b)
preparing and presenting the accounts in accordance with Title XIII;
(c)
keeping the accounts in accordance with Articles 82 and 84;
(d)
laying down the accounting rules, procedures and the chart of accounts, in accordance with Articles 80 to 84;
(e)
laying down and validating the accounting systems and, where appropriate, validating systems laid down by the authorising officer to supply or justify accounting information;
(f)
treasury management.
With respect to the tasks referred to in point (e) of the first subparagraph, the accounting officer shall be empowered to verify at any time compliance with the validation criteria.
2.   The responsibilities of the accounting officer of the EEAS shall concern only the section of the budget relating to the EEAS as implemented by the EEAS. The accounting officer of the Commission shall remain responsible for the entire section of the budget relating to the Commission, including accounting operations relating to appropriations subdelegated to Heads of Union delegations.
The accounting officer of the Commission shall also act as the accounting officer of the EEAS in respect of the implementation of the section of the budget relating to the EEAS.
Article 78
Appointment and termination of duties of the accounting officer
1.   Each Union institution shall appoint an accounting officer from officials subject to the Staff Regulations.
The accounting officer shall be chosen by the Union institution on the grounds of his or her particular competence as evidenced by diplomas or by equivalent professional experience.
2.   Two or more Union institutions or bodies may appoint the same accounting officer.
In such case, they shall make the necessary arrangements in order to avoid any conflict of interests.
3.   A trial balance shall be drawn up without delay in the event of termination of the duties of the accounting officer.
4.   The trial balance accompanied by a hand-over report shall be transmitted to the new accounting officer by the accounting officer who is terminating his or her duties or, if it is not possible, by an official in his or her department.
The new accounting officer shall sign the trial balance in acceptance within one month from the date of transmission and may make reservations.
The hand-over report shall contain the result of the trial balance and any reservations made.
Article 79
Powers which may be delegated by the accounting officer
The accounting officer may, in the performance of his or her duties, delegate certain tasks to subordinate staff and to imprest administrators appointed in accordance with Article 89(1).
The instrument of delegation shall set out those tasks.
Article 80
Accounting rules
1.   The accounting rules to be applied by Union institutions, European offices and the agencies and Union bodies referred to in Section 2 of Chapter 3 of this Title shall be based on internationally accepted accounting standards for the public sector. Those rules shall be adopted by the accounting officer of the Commission following consultation with the accounting officers of other Union institutions, European offices and Union bodies.
2.   The accounting officer may deviate from the standards referred to in paragraph 1 if he or she considers this necessary in order to give a fair presentation of the assets and liabilities, charges, income and cash flow. Where an accounting rule diverges materially from those standards, the notes to the financial statements shall disclose that fact and the reasons for it.
3.   The accounting rules referred to in paragraph 1 shall lay down the structure and content of the financial statements, as well as the accounting principles underlying the accounts.
4.   The budget implementation reports referred to in Article 241 shall respect the budgetary principles laid down in this Regulation. They shall provide a detailed record of budget implementation. They shall record all revenue and expenditure operations provided for in this Title and give a fair presentation thereon.
Article 81
Organisation of the accounts
1.   The accounting officer of each Union institution or body shall draw up and keep updated documents describing the organisation of the accounts and the accounting procedures of his or her Union institution or body.
2.   Revenue and expenditure shall be recorded in a computerised system according to the economic nature of the operation, as current revenue or expenditure or as capital.
Article 82
Keeping the accounts
1.   The accounting officer of the Commission shall be responsible for laying down the harmonised charts of accounts to be applied by Union institutions, by European offices and by the agencies and Union bodies referred to in Section 2 of Chapter 3 of this Title.
2.   The accounting officers shall obtain from authorising officers all the information necessary for the production of accounts which give a fair presentation of the financial situation of Union institutions and of budget implementation. The authorising officers shall guarantee the reliability of that information.
3.   Before the adoption of the accounts by the Union institution or the Union body referred to in Article 70, the accounting officer shall sign them off, thereby certifying that he or she has reasonable assurance that the accounts give a fair presentation of the financial situation of the Union institution or the Union body referred to in Article 70.
For that purpose, the accounting officer shall verify that the accounts have been prepared in accordance with the accounting rules referred to in Article 80, and the accounting procedures referred to in point (d) of the first subparagraph of Article 77(1), and that all revenue and expenditure is entered in the accounts.
4.   The authorising officer by delegation shall, in accordance with the rules adopted by the accounting officer, send the accounting officer any financial and management information required for the performance of the accounting officer’s duties.
The accounting officer shall be informed, regularly and at least for the closure of the accounts, by the authorising officer of the relevant financial data of the fiduciary bank accounts in order to allow the use of Union funds to be reflected in the accounts of the Union.
The authorising officers shall remain fully responsible for the proper use of the funds they manage, the legality and regularity of the expenditure under their control and the completeness and accuracy of the information sent to the accounting officer.
5.   The authorising officer responsible shall notify the accounting officer of all developments or significant modifications of a financial management system, an inventory system or a system for the valuation of assets and liabilities, if it provides data for the accounts of the Union institution or is used to substantiate data thereof, so that the accounting officer can verify compliance with the validation criteria.
At any time, the accounting officer may re-examine a financial management system already validated and may request that the authorising officer responsible establishes an action plan in order to correct, in due time, possible weaknesses.
The authorising officer shall be responsible for the completeness of information sent to the accounting officer.
6.   The accounting officer shall be empowered to check the information received as well as to carry out any further checks he or she deems necessary in order to sign off the accounts.
The accounting officer shall, if necessary, make reservations, explaining exactly the nature and scope of such reservations.
7.   A Union institution’s accounting system shall serve to organise the budgetary and financial information in such a way that figures can be entered, filed and registered.
8.   The accounting system shall consist of general accounts and budget accounts. The accounts shall be kept in euro and on the basis of the calendar year.
9.   The authorising officer by delegation may also keep detailed management accounts.
10.   Supporting documents for the accounting system and for the preparation of the accounts referred to in Article 241 shall be kept for at least five years from the date on which the European Parliament gives discharge for the financial year to which the documents relate.
However, documents relating to operations not definitively closed shall be kept until the end of the year following that in which the operations are closed. Article 37(2) of Regulation (EC) No 45/2001 shall apply to the conservation of traffic data.
Each Union institution shall decide in which department the supporting documents are to be kept.
Article 83
Content and keeping of budget accounts
1.   The budget accounts shall for each subdivision of the budget show:
(a)
in the case of expenditure:
(i)
the appropriations authorised in the budget, including the appropriations entered in amending budgets, the appropriations carried over, the appropriations available following collection of assigned revenue, transfers of appropriations and the total appropriations available;
(ii)
the commitment appropriations and payment appropriations in respect of the financial year;
(b)
in the case of revenue:
(i)
the estimates entered in the budget, including the estimates entered in amending budgets, assigned revenue and the total amount of estimated revenue;
(ii)
the entitlements established and the amounts recovered in respect of the financial year;
(c)
the commitments still to be paid and the revenue still to be recovered, carried forward from preceding financial years.
The commitment appropriations and payment appropriations referred to in point (a) of the first subparagraph shall be entered and shown separately.
2.   The budget accounts shall show separately:
(a)
the use of appropriations carried over and the appropriations for the financial year;
(b)
the clearance of outstanding commitments.
On the revenue side, amounts still to be recovered from preceding financial years shall be shown separately.
Article 84
General accounts
1.   The general accounts shall, in chronological order using the double-entry method, record all events and operations which affect the economic and financial situation and the assets and liabilities of Union institutions and of the agencies and Union bodies referred to in Section 2 of Chapter 3 of this Title.
2.   Balances and movements in the general accounts shall be entered in the accounting ledgers.
3.   All accounting entries, including adjustments to the accounts, shall be based on supporting documents, to which the entries shall refer.
4.   The accounting system shall be such as to leave a clear audit trail for all accounting entries.
Article 85
Bank accounts
1.   For the requirements of treasury management, the accounting officer may, in the name of his or her Union institution, open accounts with financial institutions or national central banks or request for such accounts to be opened. The accounting officer shall also be responsible for closing those accounts or for ensuring that they are closed.
2.   The terms governing the opening, operation and use of bank accounts shall, depending on internal control requirements, provide that cheques, bank credit transfer orders or any other banking operations must be signed by one or more duly authorised members of staff. Manual instructions shall be signed by at least two duly authorised members of staff, or by the accounting officer.
3.   Within the implementation of a programme or an action, fiduciary accounts may be opened on behalf of the Commission in order to allow for their management by an entity pursuant to point (c)(ii), (iii), (v) or (vi) of the first subparagraph of Article 62(1).
Such accounts shall be opened under the responsibility of the authorising officer in charge of the implementation of the programme or action in agreement with the accounting officer of the Commission.
Such accounts shall be managed under the responsibility of the authorising officer.
4.   The accounting officer of the Commission shall lay down rules for the opening, management and closure of fiduciary accounts and their use.
Article 86
Treasury management
1.   Unless otherwise provided in this Regulation, only the accounting officer shall be empowered to manage cash and cash equivalents. The accounting officer shall be responsible for their safekeeping.
2.   The accounting officer shall ensure that his or her Union institution has at its disposal sufficient funds to cover the cash requirements arising from budget implementation within the applicable regulatory framework and shall set up procedures to ensure that none of the accounts opened in accordance with Articles 85(1) and 89(3) is in debit.
3.   Payments shall be made by bank credit transfer, by cheque or, from imprest accounts, or if specifically authorised by the accounting officer, by debit card, direct debit or other means of payment, in accordance with the rules laid down by the accounting officer.
Before entering into a commitment towards a third party, the authorising officer shall confirm the payee’s identity, establish the legal entity and payment details of the payee and enter them in the common file by the Union institution for which the accounting officer is responsible in order to ensure transparency, accountability and proper payment implementation.
The accounting officer may only make payments if the payee’s legal entity and payment details have first been entered in a common file by the Union institution for which the accounting officer is responsible.
Authorising officers shall inform the accounting officer of any change in the legal entity and payment details communicated to them by the payee and shall check that those details are valid before they authorise any payment.
Article 87
The inventory of assets
1.   Union institutions and agencies or Union bodies referred to in Section 2 of Chapter 3 of this Title shall keep inventories showing the quantity and value of all their tangible, intangible and financial assets in accordance with a model drawn up by the accounting officer of the Commission.
They shall also check that entries in their respective inventories correspond to the actual situation.
All items acquired with a period of use greater than one year, which are not consumables, and whose purchase price or production cost is higher than that indicated by the accounting procedures referred to in Article 77 shall be entered in the inventory and recorded in the fixed assets accounts.
2.   The sale of the Union’s tangible assets shall be suitably advertised.
3.   Union institutions and agencies or Union bodies referred to in Section 2 of Chapter 3 of this Title shall adopt provisions on safeguarding the assets included in their respective inventories and decide which administrative departments are responsible for the inventory system.
Section 4
Imprest administrator
Article 88
Imprest accounts
1.   Imprest accounts may be set up for the payment of expenditure where, owing to the limited amounts involved, it is materially impossible or inefficient to carry out payment operations by budgetary procedures. Imprest accounts may also be set up for the collection of revenue other than own resources.
In Union delegations, imprest accounts may also be used to execute payments of limited amounts by budgetary procedures, if such use is efficient and effective due to local requirements.
The maximum amount which may be paid by the imprest administrator where it is materially impossible or inefficient to carry out payment operations by budgetary procedures shall be established by the accounting officer and shall in any case not exceed EUR 60 000 for each item of expenditure.
However, in the field of crisis management aid and humanitarian aid operations, imprest accounts may be used without any limitation on the amount, while respecting the level of appropriations decided by the European Parliament and by the Council on the corresponding budget line for the current financial year and in accordance with the internal rules of the Commission.
2.   In Union delegations, imprest accounts shall be set up for the payment of expenditure from both the sections of the budget relating to the Commission and to the EEAS, ensuring full traceability of expenditure.
Article 89
Creation and administration of imprest accounts
1.   The creation of an imprest account and the appointment of an imprest administrator shall be the subject of a decision by the accounting officer of the Union institution, on the basis of a duly substantiated proposal from the authorising officer responsible. That decision shall set out the respective responsibilities and obligations of the imprest administrator and the authorising officer.
Imprest administrators shall be chosen from officials or, should the need arise and only in duly substantiated cases, from other members of staff or in accordance with the conditions established in the internal rules of the Commission from personnel employed by the Commission in the field of crisis management aid and humanitarian aid operations provided that their employment contracts guarantee equivalent level of protection in terms of liability as applicable to staff pursuant to Article 95. Imprest administrators shall be chosen on the grounds of their knowledge, skills and particular qualifications as evidenced by diplomas or by appropriate professional experience, or after an appropriate training programme.
2.   In proposals for decisions to create an imprest account, the authorising officer responsible shall ensure that:
(a)
priority is given to the use of budgetary procedures where there is access to the central computerised accounting system;
(b)
imprest accounts are used only in duly substantiated cases.
In decisions to create an imprest account, the accounting officer shall specify the operating terms and the conditions for use of the imprest account.
The amendment of the operating terms for an imprest account shall also be the subject of a decision by the accounting officer on a duly substantiated proposal from the authorising officer responsible.
3.   Bank accounts for the imprest shall be opened and monitored by the accounting officer, who shall also authorise delegated signatures on them on the basis of a duly substantiated proposal from the authorising officer responsible.
4.   Imprest accounts shall be endowed by the accounting officer of the Union institution and shall be placed under the responsibility of imprest administrators.
5.   Payments made shall be followed by formal final validation decisions or payment orders signed by the authorising officer responsible.
The imprest transactions shall be settled by the authorising officer by the end of the following month, so that the accounting balance and the bank balance can be reconciled.
6.   The accounting officer shall carry out checks, or have them carried out by a staff member in his or her own department or in the authorising department specifically empowered for that purpose. Those checks shall as a general rule be effected on the spot and, where necessary, without warning, to verify the existence of the funds allocated to the imprest administrators and the bookkeeping and to check that imprest transactions are settled within the time limit set. The accounting officer shall communicate the findings of those checks to the authorising officer responsible.
CHAPTER 5
Liability of financial actors
Section 1
General rules
Article 90
Withdrawal of delegation of powers to and suspension of duties of financial actors
1.   Authorising officers responsible may at any time have their delegation or subdelegation withdrawn temporarily or definitively by the authority which appointed them.
2.   Accounting officers or imprest administrators, or both, may at any time be suspended temporarily or definitively from their duties by the authority which appointed them.
3.   Paragraphs 1 and 2 shall be without prejudice to any disciplinary action taken in respect of the financial actors referred to in those paragraphs.
Article 91
Liability of financial actors for illegal activity, fraud or corruption
1.   This Chapter is without prejudice to any liability under criminal law which the financial actors referred to in Article 90 may incur as provided for in applicable national law and in the provisions in force concerning the protection of the financial interests of the Union and the fight against corruption involving Union officials or officials of Member States.
2.   Without prejudice to Articles 92, 94 and 95 of this Regulation, each authorising officer responsible, accounting officer or imprest administrator shall be liable to disciplinary action and payment of compensation as laid down in the Staff Regulations, or for the personnel employed by the Commission in the field of crisis management aid and humanitarian aid operations as referred to in Article 89(1) of this Regulation in their employment contracts. In the event of illegal activity, fraud or corruption which may harm the interests of the Union, the matter shall be referred to the authorities and bodies designated by the applicable legislation, in particular to OLAF.
Section 2
Rules applicable to authorising officers responsible
Article 92
Rules applicable to authorising officers
1.   The authorising officer responsible shall be liable for payment of compensation as laid down in the Staff Regulations.
2.   The obligation to pay compensation shall apply in particular if the authorising officer responsible, whether intentionally or through gross negligence on his or her part:
(a)
determines entitlements to be recovered or issues recovery orders, commits expenditure or signs a payment order without complying with this Regulation;
(b)
omits to draw up a document establishing an amount receivable, neglects to issue a recovery order or is late in issuing it or is late in issuing a payment order, thereby rendering the Union institution liable to civil action by third parties.
3.   An authorising officer by delegation or sub-delegation who receives a binding instruction which he or she considers to be irregular or contrary to the principle of sound financial management, in particular because the instruction cannot be carried out with the resources allocated to him or her, shall inform the authority from which he or she received the delegation or subdelegation about that fact in writing. If the instruction is confirmed in writing and that confirmation is received in good time and is sufficiently clear, in that it refers explicitly to the points which the authorising officer by delegation or subdelegation has challenged, the authorising officer by delegation or subdelegation shall not be held liable. He or she shall carry out the instruction, unless it is manifestly illegal or constitutes a breach of the relevant safety standards.
The same procedure shall apply in cases where an authorising officer considers that a decision, which is his or her responsibility to take, is irregular or contrary to the principle of sound financial management or where an authorising officer learns, in the course of acting on a binding instruction, that the circumstances of the case could give rise to such a situation.
Any instructions confirmed in the circumstances referred to in this paragraph shall be recorded by the authorising officer by delegation responsible and mentioned in his or her annual activity report.
4.   In the event of subdelegation within his or her service, the authorising officer by delegation shall continue to be responsible for the efficiency and effectiveness of the internal management and control systems put in place and for the choice of the authorising officer by subdelegation.
5.   In the event of subdelegation to Heads of Union delegations and their deputies, the authorising officer by delegation shall be responsible for the definition of the internal management and control systems put in place, as well as their efficiency and effectiveness. Heads of Union delegations shall be responsible for the adequate setting up and functioning of those systems, in accordance with the instructions of the authorising officer by delegation, and for the management of the funds and the operations they carry out within the Union delegation under their responsibility. Before taking up their duties, they shall complete specific training courses on the tasks and responsibilities of authorising officers and budget implementation.
Heads of Union delegations shall in accordance with Article 76(3) report on their responsibilities pursuant to the first subparagraph of this paragraph.
Each year, Heads of Union delegations shall provide to the authorising officer by delegation of the Commission assurance on the internal management and control systems put in place in their delegation, as well as on the management of operations subdelegated to them, and the results thereof, in order to allow the authorising officer to make the statement of assurance provided for in Article 74(9).
This paragraph shall also apply to deputy Heads of Union delegations when they act as authorising officers by subdelegation in the absence of Heads of Union delegations.
Article 93
Treatment of financial irregularities on the part of a member of staff
1.   Without prejudice to the powers of OLAF and to the administrative autonomy of Union institutions, Union bodies, European offices or bodies or persons entrusted with the implementation of specific actions in the CFSP pursuant to Title V of the TEU in respect of members of their staff and with due regard to the protection of whistle-blowers, any infringement of this Regulation, or of a provision relating to financial management or the checking of operations, resulting from an act or omission of a member of staff shall be referred for an opinion to the panel referred to in Article 143, by any of the following:
(a)
the appointing authority in charge of disciplinary matters;
(b)
the authorising officer responsible, including Heads of Union delegations and their deputies in their absence acting as authorising officers by subdelegation in accordance with Article 60(2).
Where the panel is directly informed of a matter by a member of staff, it shall transmit the file to the appointing authority of the Union institution, Union body, European office or body or person concerned and shall inform the member of staff accordingly. The appointing authority may request the panel’s opinion on the case.
2.   A request for an opinion of the panel pursuant to the first subparagraph of paragraph 1 shall be accompanied by a description of the facts and the act or omission which the panel is asked to assess, as well as by relevant supporting documents, including reports of any investigation which has taken place. Wherever possible, the information shall be produced in anonymised form.
Before submitting a request or any additional information to the panel, the appointing authority or the authorising officer, as appropriate, shall give the member of staff involved the opportunity to submit its observations, after having notified to him or her the supporting documents referred to in the first subparagraph, insofar as that notification does not seriously undermine the pursuit of further investigations.
3.   In the cases referred in paragraph 1 of this Article, the panel referred to in Article 143 shall be competent to assess whether, on the basis of the elements submitted to it pursuant to paragraph 2 of this Article and any additional information received, a financial irregularity has occurred. On the basis of the opinion of the panel, the Union institution, Union body, European office or body or person concerned shall decide on the appropriate follow-up actions in accordance with the Staff Regulations. If the panel detects systemic problems, it shall make a recommendation to the authorising officer and to the authorising officer by delegation, unless the latter is the member of staff involved, as well as to the internal auditor.
4.   Where the panel gives the opinion referred to in paragraph 1 of this Article, it shall be composed of the members referred to in Article 143(2) as well as the following three additional members, which shall be appointed taking into account the need for avoiding any conflicts of interests:
(a)
a representative of the appointing authority in charge of disciplinary matters of the Union institution, Union body, European office or body or person concerned;
(b)
a member appointed by the staff committee of the Union institution, Union body, European office or body or person concerned;
(c)
a member of the legal service of the Union institution employing the member of staff concerned.
Where the panel gives the opinion referred to in paragraph 1, it shall be addressed to the appointing authority of the Union institution, Union body, European office or body or person concerned.
5.   The panel shall have no investigative powers. The Union institution, Union body, European office or body or person concerned shall cooperate with the panel with a view to ensuring that it has all the information necessary for giving its opinion.
6.   Where the panel considers that the case is a matter for OLAF, it shall in accordance with paragraph 1 transmit the file to the relevant appointing authority without delay and inform OLAF immediately.
7.   The Member States shall fully support the Union in the enforcement of any liability, under Article 22 of the Staff Regulations, of temporary staff to whom point (e) of Article 2 of the Conditions of Employment of Other Servants of the European Union applies.
Section 3
Rules applicable to accounting officers and imprest administrators
Article 94
Rules applicable to accounting officers
An accounting officer shall be liable to disciplinary action and payment of compensation, as laid down in, and in accordance with, the procedures in the Staff Regulations. An accounting officer may, in particular, become liable as a result of any of the following forms of misconduct on his or her part:
(a)
losing or damaging funds, assets or documents in his or her keeping;
(b)
wrongly altering bank accounts or postal giro accounts;
(c)
recovering or paying amounts which are not in conformity with the corresponding recovery or payment orders;
(d)
failing to collect revenue due.
Article 95
Rules applicable to imprest administrators
An imprest administrator may in particular become liable as a result of any of the following forms of misconduct on his or her part:
(a)
losing or damaging funds, assets or documents in his or her keeping;
(b)
not providing proper supporting documents for the payments he or she has made;
(c)
making payments to persons other than those entitled to such payments;
(d)
failing to collect revenue due.
CHAPTER 6
Revenue operations
Section 1
Making own resources available
Article 96
Own resources
1.   An estimate of revenue constituted by own resources, as referred to in Decision 2014/335/EU, Euratom shall be entered in the budget in euro. The corresponding own resources shall be made available in accordance with Regulation (EU, Euratom) No 609/2014.
2.   The authorising officer shall draw up a schedule indicating when the own resources defined in Decision 2014/335/EU, Euratom will be made available to the Commission.
Own resources shall be established and recovered in accordance with the rules adopted pursuant to that Decision.
For accounting purposes, the authorising officer shall issue a recovery order for credits and debits to the account for own resources referred to in Regulation (EU, Euratom) No 609/2014.
Section 2
Estimate of amounts receivable
Article 97
Estimate of amounts receivable
1.   When the authorising officer responsible has sufficient and reliable information in respect of any measure or situation which may give rise to an amount being owed to the Union, the authorising officer responsible shall make an estimate of the amount receivable.
2.   The estimate of the amount receivable shall be adjusted by the authorising officer responsible as soon as he or she is aware of an event modifying the measure or the situation which gave rise to the estimate being made.
When establishing the recovery order on a measure or situation that had previously given rise to an estimate of amounts receivable, that estimate shall be adjusted accordingly by the authorising officer responsible.
If the recovery order is drawn up for the same amount as the original estimate of amounts receivable, that estimate shall be reduced to zero.
3.   By way of derogation from paragraph 1, no estimate of the amount receivable shall be made before Member States make available to the Commission the amounts of own resources defined in Decision 2014/335/EU, Euratom, which are paid at fixed intervals by Member States. The authorising officer responsible shall issue a recovery order in respect of those amounts.
Section 3
Establishment of amounts receivable
Article 98
Establishment of amounts receivable
1.   In order to establish an amount receivable, the authorising officer responsible shall:
(a)
verify that the debt exists;
(b)
determine or verify the reality and the amount of the debt; and
(c)
verify the conditions according to which the debt is due.
The establishment of an amount receivable shall constitute recognition of the right of the Union in respect of a debtor and establishment of entitlement to demand that the debtor pay the debt.
2.   Any amount receivable that is identified as being certain, of a fixed amount and due shall be established by a recovery order by which the authorising officer responsible instructs the accounting officer to recover the amount. It shall be followed by a debit note sent to the debtor, except for the cases where a waiver procedure is carried out immediately in accordance with the second subparagraph of paragraph 4. Both the recovery order and the debit note shall be drawn up by the authorising officer responsible.
The authorising officer shall send the debit note immediately after establishing the amount receivable and at the latest within a period of five years from the time when the Union institution was, in normal circumstances, in a position to claim its debt. Such period shall not apply where the authorising officer responsible establishes that, despite the efforts which the Union institution has made, the delay in acting was caused by the debtor’s conduct.
3.   To establish an amount receivable the authorising officer responsible shall ensure that:
(a)
the amount receivable is certain, meaning that it is not subject to any condition;
(b)
the amount receivable is fixed, expressed precisely in cash terms;
(c)
the amount receivable is due and is not subject to any payment time;
(d)
the particulars of the debtor are correct;
(e)
the amount is booked to the correct budgetary item;
(f)
the supporting documents are in order; and
(g)
the principle of sound financial management is complied with, in particular with regard to the criteria referred to in point (a) or (b) of the first subparagraph of Article 101(2).
4.   The debit note shall be to inform the debtor that:
(a)
the Union has established the amount receivable;
(b)
if payment of the debt is made within the deadline, as specified in the debit note, no default interest will be due;
(c)
failing payment of the debt within the deadline referred to in point (b) of this subparagraph the debt shall bear interest at the rate referred to in Article 99, without any prejudice to any specific regulations applicable;
(d)
failing payment of the debt by the deadline referred to in point (b) the Union institution will effect recovery either by offsetting or by enforcement of any guarantee lodged in advance;
(e)
the accounting officer may in exceptional circumstances effect recovery by offsetting before the deadline referred to in point (b), where it is necessary to protect the financial interests of the Union when he or she has justified grounds to believe that the amount due to the Union would be lost, after the debtor has been informed of the reasons and date of the recovery by offsetting;
(f)
if, after taking all the steps set out in points (a) to (e) of this subparagraph, the amount has not been recovered in full, the Union institution will effect recovery by enforcement of a decision secured either in accordance with Article 100(2) or by legal action.
Where following the verification of the particulars of the debtor or on the basis of other relevant information available at the time, it is clear that the debt falls under the cases referred to in point (a) or (b) of the first subparagraph of Article 101(2), or that the debit note has not been sent in accordance with paragraph 2 of this Article, the authorising officer shall, after having established the amount receivable, decide to directly waive recovery in accordance with Article 101 without sending a debit note, in agreement with the accounting officer.
In all other cases, the authorising officer shall print out the debit note and send it to the debtor. The accounting officer shall be informed of the dispatch of the debit note through the financial information system.
5.   Amounts wrongly paid shall be recovered.
Article 99
Default interest
1.   Without prejudice to any specific provisions deriving from the application of specific regulations, any amount receivable not repaid on the deadline referred to in point (b) of the first subparagraph of Article 98(4) shall bear interest in accordance with paragraphs 2 and 3 of this Article.
2.   Except in the case referred to in paragraph 4 of this Article, the interest rate for amounts receivable not repaid on the deadline referred to in point (b) of the first subparagraph of Article 98(4) shall be the rate applied by the European Central Bank to its principal refinancing operations, as published in the C series of the 
Official Journal of the European Union
, in force on the first calendar day of the month in which the deadline falls, increased by:
(a)
eight percentage points where the obligating event is a supply contract or a service contract;
(b)
three and a half percentage points in all other cases.
3.   Interest shall be calculated from the calendar day following the deadline referred to in point (b) of the first subparagraph of Article 98(4) up to the calendar day on which the debt is repaid in full.
The recovery order corresponding to the amount of the default interest shall be issued when that interest is actually received.
4.   In the case of fines or other penalties, the interest rate for amounts receivable not paid within the deadline referred to in point (b) of the first subparagraph of Article 98(4) shall be the rate applied by the European Central Bank to its principal refinancing operations, as published in the C series of the 
Official Journal of the European Union
, in force on the first calendar day of the month in which the decision imposing a fine or other penalty has been adopted, increased by:
(a)
one and a half percentage points where the debtor provides a financial guarantee which is accepted by the accounting officer instead of payment;
(b)
three and a half percentage points in all other cases.
Where the Court of Justice of the European Union, in the exercise of its competence under Article 261 TFEU, increases the amount of a fine or other penalty, interest on the amount of the increase shall run from the date of the judgment of the Court.
5.   In cases where the overall interest rate would be negative it shall be set at zero percent.
Section 4
Authorisation of recovery
Article 100
Authorisation of recovery
1.   The authorising officer responsible shall, by issuing a recovery order, instruct the accounting officer to recover an amount receivable which that authorising officer responsible has established (‘the authorisation of recovery’).
2.   A Union institution may formally establish an amount as being receivable from persons other than Member States by means of a decision which shall be enforceable within the meaning of Article 299 TFEU.
If the efficient and timely protection of the financial interests of the Union so requires, other Union institutions may, in exceptional circumstances, request the Commission to adopt such an enforceable decision for their benefit with respect to claims arising in relation to staff or in relation to members or former members of a Union institution, provided that those institutions have agreed with the Commission on the practical modalities for the application of this Article.
Such exceptional circumstances shall be deemed to exist when there is no prospect of recovery of the debt by the Union institution concerned by means of a voluntary payment or by means of offsetting as provided for in Article 101(1) and the conditions for waiving the recovery under Article 101(2) and (3) are not met. In all cases, the enforceable decision shall specify that the amounts claimed shall be entered in the section of the budget relating to the Union institution concerned, which shall act as authorising officer. The revenue shall be entered as general revenue except if it constitutes assigned revenue as provided for in Article 21(3).
The requesting Union institution shall inform the Commission of any event likely to alter the recovery and shall intervene in support of the Commission in the event of an appeal against the enforceable decision.
Section 5
Recovery
Article 101
Rules on recovery
1.   The accounting officer shall act on recovery orders for amounts receivable duly established by the authorising officer responsible. The accounting officer shall exercise due diligence to ensure that the Union receives its revenue and shall ensure that the Union’s rights are safeguarded.
Partial reimbursement by a debtor who is subject to several recovery orders shall first be posted on the oldest entitlement unless otherwise specified by the debtor. Any partial payments shall first cover the interest.
The accounting officer shall recover amounts due to the budget by offsetting them in accordance with Article 102.
2.   The authorising officer responsible may waive recovery of all or part of an established amount receivable only in the following cases:
(a)
where the foreseeable cost of recovery would exceed the amount to be recovered and the waiver would not harm the image of the Union;
(b)
where the amount receivable cannot be recovered in view of its age, of delay in the dispatch of the debit note in the terms defined in Article 98(2), of the insolvency of the debtor, or of any other insolvency proceedings;
(c)
where recovery is inconsistent with the principle of proportionality.
Where the authorising officer responsible plans to waive or partially waive recovery of an established amount receivable, he or she shall ensure that the waiver is in order and is in accordance with the principles of sound financial management and proportionality. The decision to waive recovery shall be substantiated. The authorising officer may delegate the power to take that decision.
3.   In the case referred to in point (c) of the first subparagraph of paragraph 2, the authorising officer responsible shall act in accordance with predetermined procedures established within his or her Union institution and shall apply the following criteria which are compulsory and applicable in all circumstances:
(a)
the facts, having regard to the gravity of the irregularity giving rise to the establishment of the amount receivable (fraud, repeated offence, intent, diligence, good faith, manifest error);
(b)
the impact that waiving recovery would have on the operation of the Union and its financial interests (amount involved, risk of setting a precedent, undermining of the authority of the law).
4.   Depending on the circumstances of the case, the authorising officer responsible shall, where appropriate, take the following additional criteria into account:
(a)
any distortion of competition that would be caused by the waiving of recovery;
(b)
the economic and social damage that would be caused were the debt to be recovered in full.
5.   Each Union institution shall send to the European Parliament and to the Council each year a report on the waivers granted by it pursuant to paragraphs 2, 3 and 4 of this Article. Information on waivers below EUR 60 000 shall be provided as a total amount. In the case of the Commission, that report shall be annexed to the summary of the annual activity reports referred to in Article 74(9).
6.   The authorising officer responsible may cancel an established amount receivable in full or in part. The partial cancellation of an established amount receivable does not imply the waiver of the remaining established Union entitlement.
In the event of a mistake, the authorising officer responsible shall cancel totally or partially the established amount receivable and include adequate reasons.
Each Union institution shall in its internal rules lay down the conditions and procedure for delegating the power to cancel an established amount receivable.
7.   Member States shall have primary responsibility for carrying out controls and audits and for recovering amounts unduly spent, as provided for in sector-specific rules. To the extent that Member States detect and correct irregularities on their own account, they shall be exempt from financial corrections by the Commission concerning those irregularities.
8.   The Commission shall make financial corrections on Member States in order to exclude expenditure incurred in breach of applicable law from Union financing. The Commission shall base its financial corrections on the identification of amounts unduly spent, and the financial implications for the budget. Where such amounts cannot be identified precisely, the Commission may apply extrapolated or flat-rate corrections in accordance with sector-specific rules.
The Commission shall, when deciding on the amount of a financial correction, take account of the nature and gravity of the breach of applicable law and the financial implications for the budget, including deficiencies in management and control systems.
The criteria for establishing financial corrections and the procedure to be followed may be laid down in sector-specific rules.
9.   The methodology for applying extrapolated or flat-rate corrections shall be laid down in accordance with sector-specific rules with a view to enabling the Commission to protect the financial interests of the Union.
Article 102
Recovery by offsetting
1.   Where the debtor has a claim on the Union, or on an executive agency when it implements the budget, that is certain within the meaning of point (a) of Article 98(3), of a fixed amount and due relating to a sum established by a payment order, the accounting officer shall, after expiry of the deadline referred to in point (b) of the first subparagraph of Article 98(4), recover established amounts receivable by offsetting.
In exceptional circumstances, where it is necessary to safeguard the financial interests of the Union and where the accounting officer has justified grounds to believe that the amount due to the Union would be lost, the accounting officer may recover by offsetting before the expiry of the deadline referred to in point (b) of the first subparagraph of Article 98(4).
The accounting officer may also recover by offsetting before the expiry of the deadline referred to in point (b) of first subparagraph of Article 98(4) when the debtor agrees.
2.   Before proceeding with any recovery in accordance with paragraph 1 of this Article, the accounting officer shall consult the authorising officer responsible and inform the debtors concerned, including of the means of redress in accordance with Article 133.
Where the debtor is a national authority or one of its administrative entities, the accounting officer shall also inform the Member State concerned of his or her intention to resort to recovery by offsetting at least 10 working days in advance of proceeding with it. However, in agreement with the Member State or administrative entity concerned, the accounting officer may proceed with the recovery by offsetting before that deadline has passed.
3.   The offsetting referred to in paragraph 1 shall have the same effect as a payment and discharge the Union for the amount of the debt and, where appropriate, of the interest due.
Article 103
Recovery procedure failing voluntary payment
1.   Without prejudice to Article 102, if the full amount has not been recovered by the deadline referred to in point (b) of the first subparagraph of Article 98(4), the accounting officer shall inform the authorising officer responsible and shall without delay launch the procedure for effecting recovery by any means offered by the law, including, where appropriate, by enforcement of any guarantee lodged in advance.
2.   Without prejudice to Article 102, where the recovery method referred to in paragraph 1 of this Article cannot be used and the debtor has failed to pay in response to a letter of formal notice sent by the accounting officer, the accounting officer shall effect recovery by enforcement of a decision secured either in accordance with Article 100(2) or by legal action.
Article 104
Additional time for payment
The accounting officer may, in collaboration with the authorising officer responsible, allow additional time for payment only at the written request of the debtor, with due indication of the reasons, and provided that the following conditions are fulfilled:
(a)
the debtor undertakes to pay interest at the rate specified in Article 99 for the entire additional period allowed, starting from the deadline referred to in point (b) of the first subparagraph of Article 98(4);
(b)
in order to safeguard the rights of the Union, the debtor lodges a financial guarantee covering the debt outstanding in both the principal sum and the interest, which is accepted by the accounting officer of the Union institution.
The guarantee referred to in point (b) of the first paragraph may be replaced by a joint and several guarantee by a third party approved by the accounting officer of the Union institution.
In exceptional circumstances, following a request by the debtor, the accounting officer may waive the requirement of a guarantee referred to in point (b) of the first paragraph when, on the basis of his or her assessment, the debtor is willing and able to make the payment in the additional time period but is not able to lodge such guarantee and is in a situation of financial distress.
Article 105
Limitation period
1.   Without prejudice to the provisions of specific regulations and the application of Decision 2014/335/EU, Euratom, entitlements of the Union in respect of third parties and entitlements of third parties in respect of the Union shall be subject to a limitation period of five years.
2.   The limitation period for entitlements of the Union in respect of third parties shall begin to run on the expiry of the deadline referred to in point (b) of the first subparagraph of Article 98(4).
The limitation period for entitlements of third parties in respect of the Union shall begin to run on the date on which the payment of the third party’s entitlement is due according to the corresponding legal commitment.
3.   The limitation period for entitlements of the Union in respect of third parties shall be interrupted by any act of a Union institution or a Member State acting at the request of a Union institution, notified to the third party and aiming at recovering the debt.
The limitation period for entitlements of third parties in respect of the Union shall be interrupted by any act notified to the Union by its creditors or on behalf of its creditors aiming at recovering the debt.
4.   A new limitation period of five years shall begin to run on the day following the interruptions referred to in paragraph 3.
5.   Any legal action relating to an entitlement as referred to in paragraph 2, including actions brought before a court which later declares itself not to have jurisdiction, shall interrupt the limitation period. A new limitation period of five years shall not begin to run until a judgment having the force of res judicata is given or there is an extrajudicial settlement between the same parties on the same action.
6.   Where the accounting officer allows the debtor additional time for payment in accordance with Article 104, this shall be considered as an interruption of the limitation period. A new limitation period of five years shall begin to run on the day following the expiry of the extended time for payment.
7.   Entitlements of the Union shall not be recovered after the expiry of the limitation period, as provided for in paragraphs 2 to 6.
Article 106
National treatment for entitlements of the Union
In the event of insolvency proceedings, entitlements of the Union shall be given the same preferential treatment as entitlements of the same nature due to public bodies in Member States where the recovery proceedings are being conducted.
Article 107
Fines, other penalties, sanctions and accrued interest imposed by Union institutions
1.   Amounts received by way of fines, other penalties and sanctions, and any accrued interest or other income generated by them, shall not be entered in the budget as long as the decisions imposing them are or could still become subject to an appeal before the Court of Justice of the European Union.
2.   The amounts referred to in paragraph 1 shall be entered in the budget as soon as possible following the exhaustion of all legal remedies. Under duly justified exceptional circumstances or where the exhaustion of all legal remedies occurs after 1 September of the current financial year, the amounts may be entered in the budget in the following financial year.
Amounts that are to be returned to the entity that paid them, following a judgment of the Court of Justice of the European Union, shall not be entered in the budget.
3.   Paragraph 1 shall not apply to decisions on clearance of accounts or financial corrections.
Article 108
Recovery of fines, other penalties or sanctions imposed by Union institutions
1.   Where an action is brought before the Court of Justice of the European Union against a decision of a Union institution imposing a fine, other penalty or sanction under the TFEU or the Euratom Treaty and until such time as all legal remedies have been exhausted, the debtor shall either provisionally pay the amounts concerned on the bank account designated by the accounting officer of the Commission or lodge a financial guarantee acceptable to the accounting officer of the Commission. The guarantee shall be independent of the obligation to pay the fine, other penalty or sanction and shall be enforceable on demand. It shall cover the claim as to principal and the interest due as specified in Article 99(4).
2.   The Commission shall secure the provisionally collected amounts by having them invested in financial assets, thereby ensuring the security and liquidity of the monies whilst also aiming at yielding a positive return.
3.   After the exhaustion of all legal remedies and where the fine, other penalty or sanction has been confirmed by the Court of Justice of the European Union, or where the decision imposing such a fine, other penalty or sanction may no longer become subject to an appeal before the Court of Justice of the European Union, one of the following measures shall be taken:
(a)
the provisionally collected amounts and the return on them shall be entered in the budget in accordance with Article 107(2);
(b)
where a financial guarantee has been lodged, it shall be enforced and the corresponding amounts entered in the budget.
Where the amount of the fine, other penalty or sanction has been increased by the Court of Justice of the European Union, points (a) and (b) of the first subparagraph of this paragraph shall apply up to the amounts of the original decision of the Union institution or, if applicable, to the amount laid down in a former judgment by the Court of Justice of the European Union in the same proceedings. The accounting officer of the Commission shall collect the amount corresponding to the increase and the interest due as specified in Article 99(4), which shall be entered in the budget.
4.   After all legal remedies have been exhausted and where the fine, other penalty or sanction has been cancelled or the amount has been reduced, one of the following measures shall be taken:
(a)
the provisionally collected amounts or, in the event of a reduction, the relevant part thereof, including any return, shall be repaid to the third party concerned;
(b)
where a financial guarantee has been lodged, it shall be released accordingly.
In the cases referred to in point (a) of the first subparagraph, where the overall return on the provisionally collected amount is negative, the loss incurred shall be deducted from the amount to be repaid.
Article 109
Compensatory interests
Without prejudice to Articles 99(2) and 116(5), and for cases other than fines, other penalties and sanctions as referred to in Articles 107 and 108, when an amount is to be reimbursed following a judgment of the Court of Justice of the European Union or as a result of an amicable settlement, the interest rate shall be the rate applied by the European Central Bank to its principal refinancing operations, as published in the C series of the 
Official Journal of the European Union
 on the first calendar day of each month. The interest rate shall not be negative. The interest shall run from the date of payment of the amount to be reimbursed until the date at which the reimbursement is due.
In cases where the overall interest rate would be negative it shall be set at zero percent.
CHAPTER 7
Expenditure operations
Article 110
Financing decisions
1.   A budgetary commitment shall be preceded by a financing decision adopted by the Union institution or by the authority to which powers have been delegated by the Union institution. The financing decisions shall be annual or multiannual.
The first subparagraph of this paragraph shall not apply in the case of appropriations for the operations of each Union institution under its administrative autonomy that can be implemented without a basic act in accordance with point (e) of Article 58(2), of administrative support expenditure and of contributions to the Union bodies referred to in Articles 70 and 71.
2.   The financing decision shall at the same time constitute the annual or multiannual work programme and shall be adopted, as appropriate, as soon as possible after the adoption of the draft budget and in principle no later than 31 March of the year of implementation. Where the relevant basic act provides for specific modalities for the adoption of a financing decision or a work programme or both, those modalities shall be applied to the part of the financing decision constituting the work programme, in compliance with the requirements of that basic act. The part which constitutes the work programme shall be published on the website of the Union institution concerned immediately after its adoption and prior to its implementation. The financing decision shall indicate the total amount it covers and shall contain a description of the actions to be financed. It shall specify:
(a)
the basic act and the budget line;
(b)
the objectives pursued and the expected results;
(c)
the methods of implementation;
(d)
any additional information required by the basic act for the work programme.
3.   In addition to the elements referred to in paragraph 2, the financing decision shall set out the following:
(a)
for grants: the type of applicants targeted by the call for proposals or direct award and the global budgetary envelope reserved for the grants;
(b)
for procurement: the global budgetary envelope reserved for procurements;
(c)
for contributions to Union trust funds referred to in Article 234: the appropriations reserved for the trust fund for the year together with the amounts planned over its duration, from the budget as well as from other donors;
(d)
for prizes: the type of participants targeted by the contest, the global budgetary envelope reserved for the contest and a specific reference to prizes with a unit value of EUR 1 000 000 or more;
(e)
for financial instruments: the amount allocated to the financial instrument;
(f)
in the event of indirect management: the person or entity implementing Union funds pursuant to point (c) of the first subparagraph of Article 62(1) or the criteria to be used to select the person or entity;
(g)
for contributions to blending facilities or platforms: the amount allocated to the blending facility or platform and the list of entities participating in the blending facility or platform;
(h)
for budgetary guarantees: the amount of annual provisioning and, where applicable, the amount of the budgetary guarantee to be released.
4.   The authorising officer by delegation may add any additional information considered appropriate either in the respective financing decision constituting the work programme or in any other document published on the website of the Union institution.
A multiannual financing decision shall be consistent with the financial programming referred to in Article 41(2) and shall specify that the implementation of the decision is subject to the availability of budget appropriations for the respective financial years after the adoption of the budget or as provided for in the system of provisional twelfths.
5.   Without prejudice to any specific provision of a basic act, any substantial change in a financing decision already adopted shall follow the same procedure as the initial decision.
Article 111
Expenditure operations
1.   Every item of expenditure shall be committed, validated, authorised and paid.
At the end of the periods referred to in Article 114, the unused balance of budgetary commitments shall be decommitted.
When executing operations, the authorising officer responsible shall ensure that the expenditure is in compliance with the Treaties, the budget, this Regulation, and other acts adopted pursuant to the Treaties as well as with the principle of sound financial management.
2.   Budgetary commitments shall be made and legal commitments entered into by the same authorising officer, except in duly justified cases. In particular, in the field of crisis management aid and humanitarian aid operations, legal commitments may be entered into by Heads of Union delegations, or in their absence by their deputies, on the instruction of the authorising officer responsible of the Commission who remains fully responsible, however, for the underlying transaction. The personnel employed by the Commission in the field of crisis management aid and humanitarian aid operations may sign legal commitments linked to payments executed from imprest accounts of a value not exceeding EUR 2 500.
The authorising officer responsible shall make a budgetary commitment before entering into a legal commitment with third parties or transferring funds to a Union trust fund referred to in Article 234.
The second subparagraph of this paragraph shall not apply:
(a)
to legal commitments concluded following a declaration of a crisis situation in the framework of a business continuity plan, in accordance with the procedures adopted by the Commission or by any other Union institution under its administrative autonomy;
(b)
in the case of humanitarian aid operations, civil protection operations and crisis management aid, if efficient delivery of the Union’s intervention requires that the Union enter into a legal commitment with third parties immediately and if prior booking of the individual budgetary commitment is not possible.
In the cases referred to in point (b) of the third subparagraph, the budgetary commitment shall be booked without delay after entering into a legal commitment with third parties.
3.   The authorising officer responsible shall validate expenditure by accepting that an item of expenditure is charged to the budget, after having checked the supporting documents attesting the creditor’s entitlement as per the conditions set in the legal commitment when there is a legal commitment. For that purpose, the authorising officer responsible shall:
(a)
verify the existence of the creditor’s entitlement;
(b)
determine or verify the reality and the amount of the claim through the endorsement ‘certified correct’;
(c)
verify the conditions according to which payment is due.
Notwithstanding the first subparagraph, the validation of expenditure shall also apply to interim or final reports not associated with a payment request in which case the impact on the accounting system is limited to the general accounts.
4.   The validation decision shall be expressed through electronically secured signature in accordance with Article 146 by the authorising officer, or by a technically competent member of staff duly empowered by a formal decision of the authorising officer, or, exceptionally, for paper workflow take the form of a stamp incorporating that signature.
With the endorsement ‘certified correct’ the authorising officer responsible, or a technically competent member of staff duly empowered by the authorising officer responsible, shall certify:
(a)
for pre-financing: that the conditions required in the legal commitment for the payment of the pre-financing are met;
(b)
for interim and balance payments in contracts: that the services provided for in the contract have been properly provided, the supplies properly delivered or that the work has been properly carried out;
(c)
for interim and balance payments in grants: that the action or work programme carried out by the beneficiary is in all respects in compliance with the grant agreement, including, where applicable that the costs declared by the beneficiary are eligible.
In the case referred to in point (c) of the second subparagraph, cost estimates shall not be deemed to comply with the eligibility conditions set out in Article 186(3). The same principle shall also apply to interim and final reports not associated to a payment request.
5.   In order to authorise the expenditure, the authorising officer responsible shall, after having verified that the appropriations are available, issue a payment order to instruct the accounting officer to pay the amount of expenditure which was previously validated.
Where periodic payments are made with regard to services rendered, including rental services, or goods delivered, the authorising officer may, subject to that officer’s risk analysis, order the application of a direct debit system from an imprest account. The application of such a system may also be ordered if it is specifically authorised by the accounting officer in accordance with Article 86(3).
Article 112
Types of budgetary commitments
1.   Budgetary commitments shall fall into one of the following categories:
(a)
individual: when the recipient and the amount of the expenditure are known;
(b)
global: when at least one of the elements necessary to identify the individual commitment is still not known;
(c)
provisional: to cover routine management expenditure for the EAGF as referred to in Article 11(2), and routine administrative expenditure where either the amount or the final payees are not definitively known.
Notwithstanding point (c) of the first subparagraph, routine administrative expenditure relating to Union delegations and Union representations may be covered by provisional budgetary commitments also when the amount and final payee are known.
2.   Budgetary commitments for actions extending over more than one financial year may be broken down over several years into annual instalments only where the basic act so provides or where they relate to administrative expenditure.
3.   A global budgetary commitment shall be made on the basis of a financing decision.
The global budgetary commitment shall be made at the latest before the decision on the recipients and amounts is taken and, where implementation of the appropriations concerned involves the adoption of a work programme, at the earliest after that programme has been adopted.
4.   A global budgetary commitment shall be implemented either by the conclusion of a financing agreement, itself providing for the subsequent entering into one or more legal commitments, or by entering into one or more legal commitments.
Financing agreements in the field of direct financial assistance to third countries, including budget support, which constitute legal commitments may give rise to payments without entering into other legal commitments.
Where the global budgetary commitment is implemented by the conclusion of a financing agreement, the second subparagraph of paragraph 3 shall not apply.
5.   Each individual legal commitment entered into following a global budgetary commitment shall, prior to signature, be registered by the authorising officer responsible in the central budgetary accounts and booked to the global budgetary commitment.
6.   Provisional budgetary commitments shall be implemented by entering into one or more legal commitments giving rise to an entitlement to subsequent payments. However, in cases relating to expenditure on staff management, expenditure on members or former members of a Union institution or expenditure on communication engaged in by Union institutions for the coverage of Union events, or in the cases referred to in point 14.5 of Annex I, they may be implemented directly by payments without entering into prior legal commitments.
Article 113
Commitments for EAGF appropriations
1.   For each financial year, the EAGF appropriations shall include non-differentiated appropriations for expenditure related to measures referred to in Article 4(1) of Regulation (EU) No 1306/2013. Expenditure related to the measures referred to in Article 4(2) and Article 6 of that Regulation, with the exception of measures financed under non-operational technical assistance and contributions to executive agencies, shall be covered by differentiated appropriations.
2.   The Commission decisions fixing the amount of reimbursement of expenditure related to the EAGF incurred by Member States shall constitute global provisional budgetary commitments, which shall not exceed the total appropriations entered in the budget for the EAGF.
3.   Global provisional budgetary commitments for the EAGF which have been made for a financial year and which have not given rise to a commitment on specific budget lines by 1 February of the following financial year shall be decommitted in respect of the financial year concerned.
4.   Expenditure effected by the authorities and bodies referred to in the rules relating to the EAGF shall, within two months of receipt of the statements sent by Member States, be the subject of a commitment by chapter, article and item. Such commitments may be made after the expiry of that two-month period where a procedure for a transfer of appropriations concerning the relevant budget lines is necessary. Except where payment has not yet been made by Member States or where eligibility is in doubt, the amounts shall be charged as payments within the same two-month period.
The commitments referred to in the first subparagraph of this paragraph shall be deducted from the global provisional budgetary commitment referred to in paragraph 1.
5.   Paragraphs 2 and 3 shall apply subject to the examination and acceptance of the accounts.
Article 114
Time limits for commitments
1.   Without prejudice to Articles 111(2) and 264(3), legal commitments relating to individual or provisional budgetary commitments shall be entered into by 31 December of year n, year n being the one in which the budgetary commitment was made.
2.   Global budgetary commitments shall cover the total cost of the corresponding legal commitments entered into up to 31 December of year n+1.
Where the global budgetary commitment gives rise to the award of a prize referred to in Title IX, the legal commitment referred to in Article 207(4) shall be entered into by 31 December of year n+3.
In external actions, where the global budgetary commitment gives rise to a financing agreement concluded with a third country, the financing agreement shall be concluded by 31 December of year n+1. In that case, the global budgetary commitment shall cover the total costs of legal commitments implementing the financing agreement entered into within a period of three years following the date of conclusion of the financing agreement.
However, in the following cases, the global budgetary commitment shall cover the total costs of legal commitments entered into until the end of the period of implementation of the financing agreement:
(a)
multi-donor actions;
(b)
blending operations;
(c)
legal commitments relating to audit and evaluation;
(d)
the following exceptional circumstances:
(i)
modifications made to legal commitments which have already been entered into;
(ii)
legal commitments that are to be entered into after early termination of an existing legal commitment;
(iii)
changes of the implementing entity.
3.   The third and fourth subparagraphs of paragraph 2 shall not apply to the following multiannual programmes that are implemented through split commitments:
(a)
the Instrument for Pre-accession Assistance established by Regulation (EU) No 231/2014 of the European Parliament and of the Council 
(
41
)
;
(b)
the European Neighbourhood Instrument established by Regulation (EU) No 232/2014 of the European Parliament and of the Council 
(
42
)
.
In the cases referred to in the first subparagraph, the appropriations shall be automatically decommitted by the Commission in accordance with sector-specific rules.
4.   The individual and provisional budgetary commitments for actions extending over more than one financial year shall, except in the case of staff expenditure, have a final date for implementation set, in accordance with the conditions in the legal commitments to which they refer, and taking into account the principle of sound financial management.
5.   Any parts of budgetary commitments which have not been implemented by payments six months after the final date for implementation shall be decommitted.
6.   The amount of a budgetary commitment for which no payment within the meaning of Article 115 has been made within two years of the entering into the legal commitment shall be decommitted, except where that amount relates to a case under litigation before judicial courts or arbitral bodies, where the legal commitment takes the form of a financing agreement with a third country or where there are special provisions laid down in sector-specific rules.
Article 115
Types of payments
1.   Payment of expenditure shall be made by the accounting officer within the limits of the funds available.
2.   Payment shall be made on production of proof that the relevant action is in accordance with the contract, the agreement or the basic act and shall cover one or more of the following operations:
(a)
payment of the entire amount due;
(b)
payment of the amount due in any of the following ways:
(i)
pre-financing providing a float, which may be divided into a number of payments in accordance with the principle of sound financial management; such pre-financing amount shall be paid either on the basis of the contract, the agreement or the basic act, or on the basis of supporting documents which make it possible to check that the terms of the contract or agreement in question are complied with;
(ii)
one or more interim payments as a counterpart of a partial execution of the action or partial performance of the contract or agreement, which may clear pre-financing in whole or in part, without prejudice to the basic act;
(iii)
one payment of the balance of the amounts due where the action is completely executed, or the contract or agreement is completely performed;
(c)
payment of a provision into the common provisioning fund established pursuant to Article 212.
The payment of the balance shall clear all preceding expenditure. A recovery order shall be issued to recover unused amounts.
3.   A distinction shall be made in budgetary accounting between the different types of payment referred to in paragraph 2 at the time each payment is made.
4.   The accounting rules referred to in Article 80 shall include the rules for clearing the pre-financing in the accounts and for the acknowledgment of the eligibility of costs.
5.   Pre-financing payments shall be cleared regularly by the authorising officer responsible, according to the economic nature of the project and, at the latest, at the end of the project. The clearing shall be performed on the basis of information on costs incurred or confirmation of the conditions for payment being fulfilled in accordance with Article 125 as validated by the authorising officer in accordance with Article 111(3).
For grant agreements, contracts or contribution agreements above EUR 5 000 000, the authorising officer shall obtain at each year-end at least the information needed to calculate a reasonable estimate of the costs. That information shall not be used for clearing the pre-financing, but may be used by the authorising officer and the accounting officer to comply with Article 82(2).
For the purposes of the second subparagraph, appropriate provisions shall be included in the legal commitments entered into.
Article 116
Time limits for payments
1.   Payments shall be made within:
(a)
90 calendar days for contribution agreements, contracts and grant agreements involving technical services or actions which are particularly complex to evaluate and for which payment depends on the approval of a report or a certificate;
(b)
60 calendar days for all other contribution agreements, contracts and grant agreements for which payment depends on the approval of a report or a certificate;
(c)
30 calendar days for all other contribution agreements, contracts and grant agreements.
2.   The time allowed for making payments shall be understood to include validation, authorisation and the payment of expenditure.
It shall begin to run from the date on which a payment request is received.
3.   A payment request shall be registered by the authorised department of the authorising officer responsible as soon as possible and is deemed to be received on the date it is registered.
The date of payment is deemed to be the date on which the Union institution’s account is debited.
A payment request shall include the following essential elements:
(a)
the creditor’s identification;
(b)
the amount;
(c)
the currency;
(d)
the date.
Where at least one essential element is missing, the payment request shall be rejected.
The creditor shall be informed in writing of a rejection and the reasons for it as soon as possible and in any case within 30 calendar days from the date on which the payment request was received.
4.   The authorising officer responsible may suspend the time limit for payment where:
(a)
the amount of the payment request is not due; or
(b)
the appropriate supporting documents have not been produced.
If information comes to the notice of the authorising officer responsible which puts in doubt the eligibility of expenditure in a payment request, he or she may suspend the time limit for payment for the purpose of verifying, including by means of on-the-spot-checks, that the expenditure is eligible. The remaining time allowed for payment shall begin to run from the date on which the requested information or revised documents are received or the necessary further verification, including on-the-spot checks, is carried out.
The creditors concerned shall be informed in writing of the reasons for a suspension.
5.   Except in the case of Member States, the EIB and the EIF, on the expiry of the time limits laid down in paragraph 1, the creditor shall be entitled to interest in accordance with the following conditions:
(a)
the interest rates shall be those referred to in Article 99(2);
(b)
the interest shall be payable for the period elapsing from the calendar day following expiry of the time limit for payment laid down in paragraph 1 up to the day of payment.
However, in the event that the interest calculated in accordance with the first subparagraph is lower than or equal to EUR 200, it shall be paid to the creditor only on a request submitted within two months of receiving late payment.
6.   Each Union institution shall submit to the European Parliament and Council a report on the compliance with and the suspension of the time limits laid down in paragraphs 1 to 4 of this Article. The report of the Commission shall be annexed to the summary of the annual activity reports referred to in Article 74(9).
CHAPTER 8
Internal auditor
Article 117
Appointment of the internal auditor
1.   Each Union institution shall establish an internal audit function which shall be performed in compliance with the relevant international standards. The internal auditor appointed by the Union institution concerned shall be accountable to the latter for verifying the proper operation of budget implementation systems and procedures. The internal auditor shall not be the authorising officer or the accounting officer.
2.   For the purposes of the internal auditing of the EEAS, Heads of Union delegations, acting as authorising officers by subdelegation in accordance with Article 60(2), shall be subject to the verifying powers of the internal auditor of the Commission for the financial management subdelegated to them.
The internal auditor of the Commission shall also act as the internal auditor of the EEAS in respect of the implementation of the section of the budget relating to the EEAS.
3.   Each Union institution shall appoint its internal auditor in accordance with arrangements adapted to its specific features and requirements. Each Union institution shall inform the European Parliament and the Council of the appointment of its internal auditor.
4.   Each Union institution shall determine, in accordance with its specific features and its requirements, the scope of the mission of its internal auditor and shall lay down in detail the objectives and procedures for the exercise of the internal audit function with due respect for international internal audit standards.
5.   Each Union institution may appoint as internal auditor, by virtue of their particular competence, an official or other servant covered by the Staff Regulations selected from nationals of Member States.
6.   If two or more Union institutions appoint the same internal auditor they shall make the necessary arrangements for the internal auditor to be declared liable for his or her actions as laid down in Article 121.
7.   Each Union institution shall inform the European Parliament and Council when the duties of its internal auditor are terminated.
Article 118
Powers and duties of the internal auditor
1.   The internal auditor shall advise his or her Union institution on dealing with risks, by issuing independent opinions on the quality of management and control systems and by issuing recommendations for improving the conditions of implementation of operations and promoting sound financial management.
The internal auditor shall in particular be responsible for:
(a)
assessing the suitability and effectiveness of internal management systems and the performance of departments in implementing policies, programmes and actions by reference to the risks associated with them;
(b)
assessing the efficiency and effectiveness of the internal control and audit systems applicable to each budget implementation operation.
2.   The internal auditor shall perform his or her duties in relation to all the activities and departments of the Union institution concerned. He or she shall enjoy full and unlimited access to all information required to perform his or her duties, if necessary also on-the-spot access, including in Member States and in third countries.
The internal auditor shall take note of the annual report of the authorising officers and any other pieces of information identified.
3.   The internal auditor shall report to the Union institution concerned on his or her findings and recommendations. The Union institution concerned shall ensure that action is taken with regard to recommendations resulting from audits.
Each Union institution shall consider whether the recommendations made in the reports of its internal auditor are suitable for an exchange of best practices with other Union institutions.
4.   The internal auditor shall submit to the Union institution concerned an annual internal audit report indicating the number and type of internal audits carried out, the principal recommendations made and the action taken with regard to those recommendations.
That annual internal audit report shall mention any systemic problems detected by the panel set up pursuant to Article 143 where it gives the opinion referred to in Article 93.
5.   The internal auditor shall, during the elaboration of the report, particularly focus on the overall compliance with the principles of sound financial management and performance, and shall ensure that appropriate measures have been taken in order to steadily improve and enhance their application.
6.   Each year, the Commission shall, in the context of the discharge procedure and in accordance with Article 319 TFEU, forward on request its annual internal audit report with due regard to confidentiality requirements.
7.   Each Union institution shall make available the contact details of its internal auditor to any natural or legal person involved in expenditure operations, for the purposes of confidentially contacting the internal auditor.
8.   Each year each Union institution shall draft a report containing a summary of the number and type of internal audits carried out, a synthesis of the recommendations made and the action taken on those recommendations and forward it to the European Parliament and to the Council as provided for in Article 247.
9.   The reports and findings of the internal auditor, as well as the report of the Union institution concerned, shall be accessible to the public only after validation by the internal auditor of the action taken for their implementation.
10.   Each Union institution shall provide its internal auditor with the resources required for the proper performance of the internal audit function and a mission charter detailing the tasks, rights and obligations of its internal auditor.
Article 119
Work programme of the internal auditor
1.   The internal auditor shall adopt the work programme and shall submit it to the Union institution concerned.
2.   Each Union institution may ask its internal auditor to carry out audits not included in the work programme referred to in paragraph 1.
Article 120
Independence of the internal auditor
1.   The internal auditor shall enjoy complete independence in the conduct of the audits. Special rules applicable to the internal auditor shall be laid down by the Union institution concerned and shall be such as to guarantee that the internal auditor is totally independent in the performance of his or her duties, and to establish the internal auditor’s responsibility.
2.   The internal auditor shall not be given any instructions nor be restricted in any way as regards the performance of the functions which, by virtue of his or her appointment, are assigned to him or her under this Regulation.
3.   If the internal auditor is a member of staff, he or she shall exercise exclusive audit functions in full independence and shall assume responsibility as laid down in the Staff Regulations.
Article 121
Liability of the internal auditor
Each Union institution alone, proceeding in accordance with this Article, may act to have its internal auditor, as a member of staff, declared liable for his or her actions.
Each Union institution shall take a reasoned decision to open an investigation. That decision shall be communicated to the interested party. The Union institution concerned may put in charge of the investigation, under its direct responsibility, one or more officials of a grade equal to or higher than that of the member of staff concerned. In the course of the investigation, the views of the interested party shall be heard.
The investigation report shall be communicated to the interested party, who shall then be heard by the Union institution concerned on the subject of that report.
On the basis of the report and the hearing, the Union institution concerned shall adopt either a reasoned decision terminating the proceedings or a reasoned decision in accordance with Articles 22 and 86 of and Annex IX to the Staff Regulations. Decisions imposing disciplinary measures or financial penalties shall be notified to the interested party and communicated, for information purposes, to other Union institutions and the Court of Auditors.
The interested party may bring an action in respect of such decisions before the Court of Justice of the European Union, as provided for in the Staff Regulations.
Article 122
Action before the Court of Justice of the European Union
Without prejudice to the remedies allowed by the Staff Regulations, the internal auditor may bring an action directly before the Court of Justice of the European Union in respect of any act relating to the performance of his or her duties as internal auditor. He or she shall lodge such an action within three months running from the calendar day on which the act in question came to his or her knowledge
Such actions shall be investigated and heard in accordance with Article 91(5) of the Staff Regulations.
Article 123
Internal audit progress committees
1.   Each Union institution shall establish an internal audit progress committee tasked with ensuring the independence of the internal auditor, monitoring the quality of the internal audit work and ensuring that internal and external audit recommendations are properly taken into account and followed up by its services.
2.   The composition of the internal audit progress committee shall be decided by each Union institution taking into account its organisational autonomy and the importance of independent expert advice.
TITLE V
COMMON RULES
CHAPTER 1
Rules applicable to direct, indirect and shared management
Article 124
Scope
With the exception of Article 138, references in this Title to legal commitments shall be construed as references to legal commitments, framework contracts and financial framework partnership agreements.
Article 125
Forms of Union contribution
1.   Union contributions under direct, shared and indirect management shall help achieve a Union policy objective and the results specified and may take any of the following forms:
(a)
financing not linked to the costs of the relevant operations based on:
(i)
the fulfilment of conditions set out in sector-specific rules or Commission decisions; or
(ii)
the achievement of results measured by reference to previously set milestones or through performance indicators;
(b)
reimbursement of eligible costs actually incurred;
(c)
unit costs, which cover all or certain specific categories of eligible costs which are clearly identified in advance by reference to an amount per unit;
(d)
lump sums, which cover in global terms all or certain specific categories of eligible costs which are clearly identified in advance;
(e)
flat-rate financing, which covers specific categories of eligible costs, which are clearly identified in advance, by applying a percentage;
(f)
a combination of the forms referred to in points (a) to (e).
Union contributions under point (a) of the first subparagraph of this paragraph shall, in direct and indirect management, be established in accordance with Article 181, sector-specific rules or a Commission decision and, in shared management, in accordance with sector-specific rules. Union contributions under points (c), (d) and (e) of the first subparagraph of this paragraph shall, in direct and indirect management, be established in accordance with Article 181 or sector-specific rules and, in shared management, in accordance with sector-specific rules.
2.   When determining the appropriate form of a contribution, the potential recipients’ interests and accounting methods shall be taken into account to the greatest extent possible.
3.   The authorising officer responsible shall report on financing not linked to costs pursuant to points (a) and (f) of the first subparagraph of paragraph 1 of this Article in the annual activity report referred to in Article 74(9).
Article 126
Cross-reliance on assessments
The Commission may rely in full or in part on assessments made by itself or other entities, including donors, insofar as such assessments were made on the compliance with conditions equivalent to those set out in this Regulation for the applicable method of implementation. To that end, the Commission shall promote the recognition of internationally accepted standards or international best practices.
Article 127
Cross-reliance on audits
Without prejudice to existing possibilities for carrying out further audits, where an audit based on internationally accepted audit standards providing reasonable assurance has been conducted by an independent auditor on the financial statements and reports setting out the use of a Union contribution, that audit shall form the basis of the overall assurance, as further specified, where appropriate, in sector-specific rules, provided that there is sufficient evidence of the independence and competence of the auditor. To that end, the report of the independent auditor and the related audit documentation shall be made available on request to the European Parliament, the Commission, the Court of Auditors and the audit authorities of Member States.
Article 128
Use of already available information
In order to avoid asking persons and entities receiving Union funds for the same information more than once, information already available at Union institutions, managing authorities or other bodies and entities implementing the budget shall be used to the extent possible.
Article 129
Cooperation for protection of the financial interests of the Union
1.   Any person or entity receiving Union funds shall fully cooperate in the protection of the financial interests of the Union and shall, as a condition for receiving the funds, grant the necessary rights and access required for the authorising officer responsible, for EPPO in respect of those Member States participating in enhanced cooperation pursuant to Regulation (EU) 2017/1939, for OLAF, for the Court of Auditors, and, where appropriate, for the relevant national authorities, to comprehensively exert their respective competences. In the case of OLAF, such rights shall include the right to carry out investigations, including on-the-spot checks and inspections, in accordance with Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council 
(
43
)
.
2.   Any person or entity receiving Union funds under direct and indirect management shall agree in writing to grant the necessary rights as referred to in paragraph 1 and shall ensure that any third parties involved in the implementation of Union funds grant equivalent rights.
CHAPTER 2
Rules applicable to direct and indirect management
Section 1
Rules on procedures and management
Article 130
Financial framework partnerships
1.   The Commission may establish financial framework partnership agreements for a long-term cooperation with persons and entities implementing Union funds pursuant to point (c) of the first subparagraph of Article 62(1) or with beneficiaries. Without prejudice to point (c) of paragraph 4 of this Article, financial framework partnership agreements shall be reviewed at least once during the term of every multiannual financial framework. Contribution agreements or grant agreements may be signed under such agreements.
2.   The purpose of a financial framework partnership agreement shall be to facilitate the achievement of policy objectives of the Union by stabilising the contractual terms of the cooperation. The financial framework partnership agreement shall specify the forms of financial cooperation and shall include an obligation to set out, in the specific agreements signed under the financial framework partnership agreement, arrangements for monitoring the achievement of specific objectives. Those agreements shall also, on the basis of the results of an 
ex ante
 assessment, indicate whether the Commission may rely on the systems and the procedures of the persons or entities implementing Union funds pursuant to point (c) of the first subparagraph of Article 62(1) or of beneficiaries, including audit procedures.
3.   With a view to optimising costs and benefits of audits and facilitate coordination, audit or verification agreements may be concluded with persons and entities implementing Union funds pursuant to point (c) of the first subparagraph of Article 62(1) or with beneficiaries. Such agreements shall be without prejudice to Articles 127 and 129.
4.   In the case of financial framework partnerships implemented through specific grants:
(a)
the financial framework partnership agreement shall, in addition to paragraph 2, specify:
(i)
the nature of the actions or work programmes foreseen;
(ii)
the procedure for awarding specific grants, in compliance with the principles and procedural rules in Title VIII;
(b)
the financial framework partnership agreement and the specific grant agreement taken as a whole shall comply with the requirements of Article 201;
(c)
the duration of the financial framework partnership shall not exceed four years save in duly justified cases which are clearly indicated in the annual activity report referred to in Article 74(9);
(d)
the financial framework partnership shall be implemented in compliance with the principles of transparency and equal treatment of applicants;
(e)
the financial framework partnership shall be treated as a grant with regard to programming, 
ex ante
 publication and award;
(f)
specific grants based on the financial framework partnership shall be subject to the 
ex post
 publication procedures set out in Article 38.
5.   A financial framework partnership agreement implemented through specific grants may provide for the reliance on the systems and the procedures of the beneficiary in accordance with paragraph 2 of this Article, where those systems and procedures have been assessed in accordance with Article 154(2), (3) and (4). In such a case, point (d) of Article 196(1) shall not apply. Where the procedures of the beneficiary for providing financing to third parties referred to in point (d) of the first subparagraph of Article 154(4) were positively assessed by the Commission, Articles 204 and 205 shall not apply.
6.   In the case of financial framework partnership agreement implemented through specific grants the verification of the financial and operational capacity referred to in Article 198 shall be performed before signature of the financial framework partnership agreement. The Commission may rely on an equivalent verification of the financial and operational capacity carried out by other donors.
7.   In the case of financial framework partnerships implemented through contribution agreements, the financial framework partnership agreement and the contribution agreement taken as a whole shall comply with Article 129 and Article 155(6).
Article 131
Suspension, termination and reduction
1.   Where an award procedure has been subject to irregularities or fraud, the authorising officer responsible shall suspend the procedure and may take any necessary measures, including the cancellation of the procedure. The authorising officer responsible shall inform OLAF immediately of suspected cases of fraud.
2.   Where, after the award, the award procedure proves to have been subject to irregularities or fraud, the authorising officer responsible may:
(a)
refuse to enter into the legal commitment or cancel the award of a prize;
(b)
suspend payments;
(c)
suspend the implementation of the legal commitment;
(d)
where appropriate, terminate the legal commitment in whole or with regard to one or more recipients.
3.   The authorising officer responsible may suspend payments or the implementation of the legal commitment where:
(a)
the implementation of the legal commitment proves to have been subject to irregularities, fraud or breach of obligations;
(b)
it is necessary to verify whether presumed irregularities, fraud or breach of obligations have actually occurred;
(c)
irregularities, fraud or breach of obligations call into question the reliability or effectiveness of the internal control systems of a person or entity implementing Union funds pursuant to point (c) of the first subparagraph of Article 62(1) or the legality and regularity of the underlying transactions.
Where the presumed irregularities, fraud or breach of obligations referred to in point (b) of the first subparagraph are not confirmed, the implementation or payments shall resume as soon as possible.
The authorising officer responsible may terminate the legal commitment in whole or with regard to one or more recipients in the cases referred to in points (a) and (c) of the first subparagraph.
4.   In addition to measures referred to in paragraph 2 or 3, the authorising officer responsible may reduce the grant, the prize, the contribution under the contribution agreement or the price due under a contract in proportion to the seriousness of the irregularities, fraud or of the breach of obligations, including where the activities concerned were not implemented or were implemented poorly, partially or late.
In the case of financing referred to in point (a) of the first subparagraph of Article 125(1) the authorising officer responsible may reduce the contribution proportionally if the results have been achieved poorly, partially or late or the conditions have not been fulfilled.
5.   Points (b), (c) and (d) of paragraph 2 and paragraph 3 shall not apply to applicants in a contest for prizes.
Article 132
Record-keeping
1.   Recipients shall keep records and supporting documents, including statistical records and other records pertaining to the funding, as well as records and documents in an electronic format, for five years following the payment of the balance or, in the absence of such payment, the transaction. This period shall be three years where the funding is of an amount lower than or equal to EUR 60 000.
2.   Records and documents pertaining to audits, appeals, litigation, the pursuit of claims relating to legal commitments or pertaining to OLAF investigations shall be retained until such audits, appeals, litigation, pursuit of claims or investigations have been closed. For records and documents pertaining to OLAF investigations, the obligation to retain shall apply once those investigations have been notified to the recipient.
3.   Records and 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. Where electronic versions exist, no originals shall be required where such documents meet the applicable legal requirements in order to be considered as equivalent to originals and to be relied on for audit purposes.
Article 133
Adversarial procedure and means of redress
1.   Before adopting any measure adversely affecting the rights of a participant or a recipient the authorising officer responsible shall ensure that the participant or the recipient has been given the opportunity to submit observations.
2.   Where a measure of an authorising officer adversely affects the rights of a participant or a recipient, the act establishing that measure shall contain an indication of the available means of administrative and/or judicial redress for challenging it.
Article 134
Interest rate rebates and guarantee fee subsidies
1.   Interest rate rebates and guarantee fee subsidies shall be provided in accordance with Title X where they are combined in a single measure with financial instruments.
2.   Where interest rate rebates and guarantee fee subsidies are not combined in a single measure with financial instruments they may be provided in accordance with Title VI or VIII.
Section 2
Early-detection and exclusion system
Article 135
Protection of the financial interests of the Union by means of detection of risks, exclusion and imposition of financial penalties
1.   In order to protect the financial interests of the Union, the Commission shall set up and operate an early-detection and exclusion system.
The purpose of such a system shall be to facilitate:
(a)
the early detection of persons or entities referred to in paragraph 2, which pose a risk to the financial interests of the Union;
(b)
the exclusion of persons or entities referred to in paragraph 2, which are in one of the exclusion situations referred to in Article 136(1);
(c)
the imposition of a financial penalty on a recipient pursuant to Article 138.
2.   The early-detection and exclusion system shall apply to:
(a)
participants and recipients;
(b)
entities on whose capacity the candidate or tenderer intends to rely or subcontractors of a contractor;
(c)
any person or entity receiving Union funds where the budget is implemented pursuant to point (c) of the first subparagraph of Article 62(1) and to Article 154(4) on the basis of information notified in accordance with Article 155(6);
(d)
any person or entity receiving Union funds under financial instruments exceptionally implemented in accordance with point (a) of the first subparagraph of Article 62(1);
(e)
participants or recipients on which entities implementing the budget in accordance with Article 63 have provided information, as transmitted by Member States in accordance with sector-specific rules, in accordance with point (d) of Article 142(2);
(f)
sponsors as referred to in Article 26.
3.   The decision to register information concerning an early detection of the risks referred to in point (a) of the second subparagraph of paragraph 1 of this Article, to exclude persons or entities referred to in paragraph 2 and/or to impose a financial penalty on a recipient shall be taken by the authorising officer responsible. Information related to such decisions shall be registered in the database referred to in Article 142(1). Where such decisions are taken on the basis of Article 136(4), the information registered in the database shall include the information concerning the persons referred to in that paragraph.
4.   The decision to exclude persons or entities referred to in paragraph 2 of this Article or to impose financial penalties on a recipient shall be based on a final judgment or, in the exclusion situations referred to in Article 136(1), on a final administrative decision, or on a preliminary classification in law by the panel referred to in Article 143 in the situations referred to in Article 136(2) in order to ensure a centralised assessment of those situations. In the cases referred to in Article 141(1), the authorising officer responsible shall reject a participant from a given award procedure.
Without prejudice to Article 136(5), the authorising officer responsible may take a decision to exclude a participant or recipient and/or to impose a financial penalty on a recipient and a decision to publish the related information, on the basis of a preliminary classification as referred to in Article 136(2), only after having obtained a recommendation of the panel referred to in Article 143.
Article 136
Exclusion criteria and decisions on exclusions
1.   The authorising officer responsible shall exclude a person or entity referred to in Article 135(2) from participating in award procedures governed by this Regulation or from being selected for implementing Union funds where that person or entity is in one or more of the following exclusion situations:
(a)
the person or entity is bankrupt, subject to insolvency or winding-up procedures, its assets are being administered by a liquidator or by a court, it is in an arrangement with creditors, its business activities are suspended, or it is in any analogous situation arising from a similar procedure provided for under Union or national law;
(b)
it has been established by a final judgment or a final administrative decision that the person or entity is in breach of its obligations relating to the payment of taxes or social security contributions in accordance with the applicable law;
(c)
it has been established by a final judgment or a final administrative decision that the person or entity is guilty of grave professional misconduct by having violated applicable laws or regulations or ethical standards of the profession to which the person or entity belongs, or by having engaged in any wrongful conduct which has an impact on its professional credibility where such conduct denotes wrongful intent or gross negligence, including, in particular, any of the following:
(i)
fraudulently or negligently misrepresenting information required for the verification of the absence of grounds for exclusion or the fulfilment of eligibility or selection criteria or in the implementation of the legal commitment;
(ii)
entering into agreement with other persons or entities with the aim of distorting competition;
(iii)
violating intellectual property rights;
(iv)
attempting to influence the decision-making of the authorising officer responsible during the award procedure;
(v)
attempting to obtain confidential information that may confer upon it undue advantages in the award procedure;
(d)
it has been established by a final judgment that the person or entity is guilty of any of the following:
(i)
fraud, within the meaning of Article 3 of Directive (EU) 2017/1371 of the European Parliament and of the Council 
(
44
)
 and Article 1 of the Convention on the protection of the European Communities’ financial interests, drawn up by the Council Act of 26 July 1995 
(
45
)
;
(ii)
corruption, as defined in Article 4(2) of Directive (EU) 2017/1371 or active corruption within the meaning of Article 3 of the Convention on the fight against corruption involving officials of the European Communities or officials of Member States of the European Union, drawn up by the Council Act of 26 May 1997 
(
46
)
, or conduct referred to in Article 2(1) of Council Framework Decision 2003/568/JHA 
(
47
)
, or corruption as defined in other applicable laws;
(iii)
conduct related to a criminal organisation as referred to in Article 2 of Council Framework Decision 2008/841/JHA 
(
48
)
;
(iv)
money laundering or terrorist financing within the meaning of Article 1(3), (4) and (5) of Directive (EU) 2015/849 of the European Parliament and of the Council 
(
49
)
;
(v)
terrorist offences or offences linked to terrorist activities, as defined in Articles 1 and 3 of Council Framework Decision 2002/475/JHA 
(
50
)
, respectively, or inciting, aiding, abetting or attempting to commit such offences, as referred to in Article 4 of that Decision;
(vi)
child labour or other offences concerning trafficking in human beings as referred to in Article 2 of Directive 2011/36/EU of the European Parliament and of the Council 
(
51
)
;
(e)
the person or entity has shown significant deficiencies in complying with main obligations in the implementation of a legal commitment financed by the budget which has:
(i)
led to the early termination of a legal commitment;
(ii)
led to the application of liquidated damages or other contractual penalties; or
(iii)
been discovered by an authorising officer, OLAF or the Court of Auditors following checks, audits or investigations;
(f)
it has been established by a final judgment or final administrative decision that the person or entity has committed an irregularity within the meaning of Article 1(2) of Council Regulation (EC, Euratom) No 2988/95 
(
52
)
;
(g)
it has been established by a final judgment or final administrative decision that the person or entity has created an entity in a different jurisdiction with the intent to circumvent fiscal, social or any other legal obligations in the jurisdiction of its registered office, central administration or principal place of business;
(h)
it has been established by a final judgment or final administrative decision that an entity has been created with the intent referred to in point (g).
2.   In the absence of a final judgment or, where applicable, a final administrative decision in the cases referred to in points (c), (d), (f), (g) and (h) of paragraph 1 of this Article, or in the case referred to in point (e) of paragraph 1 of this Article, the authorising officer responsible shall exclude a person or entity referred to in Article 135(2) on the basis of a preliminary classification in law of a conduct as referred to in those points, having regard to established facts or other findings contained in the recommendation of the panel referred to in Article 143.
The preliminary classification referred to in the first subparagraph of this paragraph does not prejudge the assessment of the conduct of the person or entity referred to in Article 135(2) concerned by the competent authorities of Member States under national law. The authorising officer responsible shall review his or her decision to exclude the person or entity referred to in Article 135(2) and/or to impose a financial penalty on a recipient without delay following the notification of a final judgment or a final administrative decision. In cases where the final judgment or the final administrative decision does not set the duration of the exclusion, the authorising officer responsible shall set that duration on the basis of established facts and findings and having regard to the recommendation of the panel referred to in Article 143.
Where such final judgment or final administrative decision holds that the person or entity referred to in Article 135(2) is not guilty of the conduct subject to a preliminary classification in law, on the basis of which that person or entity has been excluded, the authorising officer responsible shall, without delay, bring an end to that exclusion and/or reimburse, as appropriate, any financial penalty imposed.
The facts and findings referred to in the first subparagraph shall include, in particular:
(a)
facts established in the context of audits or investigations carried out by EPPO in respect of those Member States participating in enhanced cooperation pursuant to Regulation (EU) 2017/1939, the Court of Auditors, OLAF or the internal auditor, or any other check, audit or control performed under the responsibility of the authorising officer;
(b)
non-final administrative decisions which may include disciplinary measures taken by the competent supervisory body responsible for the verification of the application of standards of professional ethics;
(c)
facts referred to in decisions of persons and entities implementing Union funds pursuant to point (c) of the first subparagraph of Article 62(1);
(d)
information transmitted in accordance with point (d) of Article 142(2) by entities implementing Union funds pursuant to point (b) of the first subparagraph of Article 62(1);
(e)
decisions of the Commission relating to the infringement of Union competition law or of a national competent authority relating to the infringement of Union or national competition law.
3.   Any decision of the authorising officer responsible taken under Articles 135 to 142 or, where applicable, any recommendation of the panel referred to in Article 143, shall be made in compliance with the principle of proportionality, in particular taking into account:
(a)
the seriousness of the situation, including the impact on the financial interests and image of the Union;
(b)
the time which has elapsed since the relevant conduct;
(c)
the duration of the conduct and its recurrence;
(d)
whether the conduct was intentional or the degree of negligence shown;
(e)
in the cases referred to in point (b) of paragraph 1, whether a limited amount is at stake;
(f)
any other mitigating circumstances, such as:
(i)
the degree of collaboration of the person or entity referred to in Article 135(2) concerned with the relevant competent authority and the contribution of that person or entity to the investigation as recognised by the authorising officer responsible; or
(ii)
the disclosure of the exclusion situation by means of a declaration as referred to in Article 137(1).
4.   The authorising officer responsible shall exclude a person or entity referred to in Article 135(2) where:
(a)
a natural or legal person who is a member of the administrative, management or supervisory body of the person or entity referred to in Article 135(2), or who has powers of representation, decision or control with regard to that person or entity, is in one or more of the situations referred to in points (c) to (h) of paragraph 1 of this Article;
(b)
a natural or legal person that assumes unlimited liability for the debts of the person or entity referred to in Article 135(2) is in one or more of the situations referred to in point (a) or (b) of paragraph 1 of this Article;
(c)
a natural person who is essential for the award or for the implementation of the legal commitment is in one or more of the situations referred to in points (c) to (h) of paragraph 1.
5.   In the cases referred to in paragraph 2 of this Article, the authorising officer responsible may exclude a person or entity referred to in Article 135(2) provisionally without the prior recommendation of the panel referred to in Article 143, where their participation in an award procedure or their selection for implementing Union funds would constitute a serious and imminent threat to the financial interests of the Union. In such cases, the authorising officer responsible shall immediately refer the case to the panel referred to in Article 143 and shall take a final decision no later than 14 days after having received the recommendation of the panel.
6.   The authorising officer responsible, having regard, where applicable, to the recommendation of the panel referred to in Article 143, shall not exclude a person or entity referred to in Article 135(2) from participating in an award procedure or from being selected for implementing Union funds where:
(a)
the person or entity has taken remedial measures as specified in paragraph 7 of this Article, to an extent that is sufficient to demonstrate its reliability. This point shall not apply in the case referred to in point (d) of paragraph 1 of this Article;
(b)
it is indispensable to ensure the continuity of service, for a limited duration and pending the adoption of remedial measures specified in paragraph 7 of this Article;
(c)
such an exclusion would be disproportionate on the basis of the criteria referred to in paragraph 3 of this Article.
In addition, point (a) of paragraph 1 of this Article shall not apply in the case of the purchase of supplies on particularly advantageous terms from either a supplier which is definitively winding up its business activities or the liquidators in an insolvency procedure, an arrangement with creditors, or a similar procedure under Union or national law.
In the cases of non-exclusion referred to in the first and second subparagraphs of this paragraph, the authorising officer responsible shall specify the reasons for not excluding the person or entity referred to in Article 135(2) and inform the panel referred to in Article 143 of those reasons.
7.   The remedial measures referred to in point (a) of the first subparagraph of paragraph 6 shall include, in particular:
(a)
measures to identify the origin of the situations giving rise to exclusion and concrete technical, organisational and personnel measures within the relevant business or activity area of the person or entity referred to in Article 135(2), appropriate to correct the conduct and prevent its further occurrence;
(b)
proof that the person or entity referred to in Article 135(2) has undertaken measures to compensate or redress the damage or harm caused to the financial interests of the Union by the underlying facts giving rise to the exclusion situation;
(c)
proof that the person or entity referred to in Article 135(2) has paid or secured the payment of any fine imposed by the competent authority or of any taxes or social security contributions referred to in point (b) of paragraph 1 of this Article.
8.   The authorising officer responsible, having regard, where applicable, to the revised recommendation of the panel referred to in Article 143, shall, without delay, revise its decision to exclude a person or entity referred to in Article 135(2) 
ex officio
 or on request from that person or entity, where the latter has taken remedial measures sufficient to demonstrate its reliability or has provided new elements demonstrating that the exclusion situation referred to in paragraph 1 of this Article no longer exists.
9.   In the case referred to in point (b) of Article 135(2), the authorising officer responsible shall require that the candidate or tenderer replaces an entity or a subcontractor on whose capacity it intends to rely, which is in an exclusion situation referred to in paragraph 1 of this Article.
Article 137
Declaration and evidence of absence of an exclusion situation
1.   A participant shall declare whether it is in one of the situations referred to in Articles 136(1) and 141(1), and, where applicable, whether it has taken any remedial measures referred to in point (a) of the first subparagraph of Article 136(6).
A participant shall also declare whether the following persons or entities are in one of the exclusion situations referred to in points (c) to (h) of Article 136(1):
(a)
natural or legal persons that are members of the administrative, management or supervisory body of the participant or that have powers of representation, decision or control with regard to that participant;
(b)
beneficial owners, as defined in point (6) of Article 3 of Directive (EU) 2015/849, of the participant.
The participant or the recipient shall without delay inform the authorising officer responsible of any changes in the situations as declared.
Where appropriate, the candidate or tenderer shall provide the same declarations referred to in the first and second subparagraphs signed by a subcontractor or by any other entity on whose capacity it intends to rely, as the case may be.
The authorising officer responsible shall not request the declarations referred to in the first and second subparagraph when such declarations have already been submitted for the purposes of another award procedure, provided that the situation has not changed, and that the time that has elapsed since the issuing date of the declarations does not exceed one year.
The authorising officer responsible may waive the requirements under the first and second subparagraphs for very low value contracts the value of which does not exceed the amount referred to in point 14.4 of Annex I.
2.   Whenever requested by the authorising officer responsible and where this is necessary to ensure the proper conduct of the procedure, the participant, the subcontractor or the entity on whose capacity a candidate or tenderer intends to rely shall provide:
(a)
appropriate evidence that it is not in one of the exclusion situations referred to in Article 136(1);
(b)
information on natural or legal persons that are members of the administrative, management or supervisory body of the participant or that have powers of representation, decision or control with regard to that participant, including persons and entities within the ownership and control structure and beneficial owners, and appropriate evidence that none of those persons are in one of the exclusion situations referred to in points (c) to (f) of Article 136(1).
(c)
appropriate evidence that natural or legal persons that assume unlimited liability for the debts of that participant are not in an exclusion situation referred to in point (a) or (b) of Article 136(1).
3.   Where applicable and in accordance with national law, the authorising officer responsible may accept as appropriate evidence that a participant or an entity referred to in paragraph 2 is not in one of the exclusion situations referred to in points (a), (c), (d), (f), (g) and (h) of Article 136(1), a recent extract from the judicial record or, failing that, an equivalent document recently issued by a judicial or administrative authority in its country of establishment showing that those requirements are satisfied.
The authorising officer responsible may accept as appropriate evidence that a participant or an entity referred to in paragraph 2 is not in one of the exclusion situations referred to in points (a) and (b) of Article 136(1), a recent certificate issued by the competent authority of the country of establishment. Where such types of certificates are not issued in the country of establishment, the participant may provide a sworn statement made before a judicial authority or notary or, failing that, a solemn statement made before an administrative authority or a qualified professional body in its country of establishment.
4.   The authorising officer responsible shall waive the obligation of a participant or an entity referred to in paragraph 2 to submit the documentary evidence referred to in paragraphs 2 and 3:
(a)
if he or she can access such evidence on a national database free of charge;
(b)
if such evidence has already been submitted for the purposes of another procedure and provided that any submitted documents are still valid and that the time that has elapsed since the issuing date of the documents does not exceed one year;
(c)
if he or she recognises that there is a material impossibility to provide such evidence.
5.   Paragraphs 1 to 4 of this Article shall not apply to persons and entities implementing Union funds pursuant to point (c) of the first subparagraph of Article 62(1) or to Union bodies referred to in Articles 70 and 71.
For financial instruments and in the absence of rules and procedures fully equivalent to those referred to in point (d) of the first subparagraph of Article 154(4), final recipients and intermediaries shall provide the person or entity implementing Union funds pursuant to point (c) of the first subparagraph of Article 62(1) with a signed declaration on honour confirming that they are not in one of the situations referred to in points (a) to (d), (g) and (h) of Article 136(1) or points (b) and (c) of the first subparagraph of Article 141(1) or in a situation deemed equivalent following the assessment carried out in accordance with Article 154(4).
Where, exceptionally, financial instruments are implemented pursuant to point (a) of the first subparagraph of Article 62(1), final recipients shall provide financial intermediaries with a signed declaration on honour confirming that they are not in one of the situations referred to in points (a) to (d), (g) and (h) of Article 136(1) or points (b) and (c) of the first subparagraph of Article 141(1).
Article 138
Financial penalties
1.   In order to ensure a deterrent effect, the authorising officer responsible may, having regard, where applicable, to the recommendation of the panel referred to in Article 143, impose a financial penalty on a recipient with whom a legal commitment has been entered into and who is in an exclusion situation referred to in point (c), (d), (e) or (f) of Article 136(1).
Regarding the exclusion situations referred to in points (c) to (f) of Article 136(1), the financial penalty may be imposed as an alternative to a decision to exclude a recipient, where such an exclusion would be disproportionate on the basis of the criteria referred to in Article 136(3).
Regarding the exclusion situations referred to in points (c), (d) and (e) of Article 136(1), the financial penalty may be imposed in addition to an exclusion where this is necessary to protect the financial interests of the Union, due to the systemic and recurrent conduct engaged in by the recipient with the intention to unduly obtain Union funds.
Notwithstanding the first, second and third subparagraphs of this paragraph, a financial penalty shall not be imposed on a recipient who in accordance with Article 137 has disclosed that it is in an exclusion situation.
2.   The amount of the financial penalty shall not exceed 10 % of the total value of the legal commitment. In the event of a grant agreement signed with a number of beneficiaries the financial penalty shall not exceed 10 % of the grant amount the beneficiary concerned is entitled to in accordance with the grant agreement.
Article 139
Duration of exclusion and limitation period
1.   The duration of exclusion shall not exceed any of the following:
(a)
the duration, if any, set by the final judgement or the final administrative decision of a Member State;
(b)
in the absence of a final judgment or a final administrative decision:
(i)
five years for the cases referred to in point (d) of Article 136(1);
(ii)
three years for the cases referred to in points (c) and (e) to (h) of Article 136(1).
A person or entity referred to in Article 135(2) shall be excluded as long as it is in one of the exclusion situations referred to in points (a) and (b) of Article 136(1).
2.   The limitation period for excluding and/or imposing financial penalties on a person or entity referred to Article 135(2) shall be five years calculated from any of the following:
(a)
the date of the conduct giving rise to exclusion or, in the case of continued or repeated acts, the date on which the conduct ceases, in the cases referred to in points (b) to (e) and (g) and (h) of Article 136(1);
(b)
the date of the final judgment of a national jurisdiction or of the final administrative decision in the cases referred to in points (b), (c), (d), (g) and (h) of Article 136(1).
The limitation period shall be interrupted by an act of a national authority, of the Commission, of OLAF, of EPPO in respect of those Member States participating in enhanced cooperation pursuant to Regulation (EU) 2017/1939, of the panel referred to in Article 143 of this Regulation or of any entity involved in budget implementation, if such an act is notified to the person or entity referred to in Article 135(2) of this Regulation and is relating to investigations or judicial proceedings. A new limitation period shall begin to run on the day following the interruption.
For the purpose of point (f) of Article 136(1) of this Regulation, the limitation period to exclude a person or entity referred to in Article 135(2) of this Regulation and/or impose financial penalties on a recipient provided for in Article 3 of Regulation (EC, Euratom) No 2988/95 shall apply.
Where the conduct of a person or entity referred to in Article 135(2) of this Regulation concerned qualifies under several of the grounds listed in Article 136(1) of this Regulation, the limitation period applicable to the most serious of those grounds shall apply.
Article 140
Publication of exclusion and financial penalties
1.   In order to, where necessary, reinforce the deterrent effect of the exclusion and/or financial penalty, the Commission shall, subject to a decision of the authorising officer responsible, publish on its website the following information related to the exclusion and, where applicable, the financial penalty in the cases referred to in points (c) to (h) of Article 136(1):
(a)
the name of the person or entity referred to in Article 135(2) concerned;
(b)
the exclusion situation;
(c)
the duration of the exclusion and/or the amount of the financial penalty.
Where the decision on the exclusion and/or financial penalty has been taken on the basis of a preliminary classification as referred to in Article 136(2), the publication shall indicate that there is no final judgment or, where applicable, final administrative decision. In such cases, information about any appeals, their status and their outcome, as well as any revised decision of the authorising officer responsible shall be published without delay. Where a financial penalty has been imposed, the publication shall also indicate whether that penalty has been paid.
The decision to publish the information shall be taken by the authorising officer responsible either following the relevant final judgment or, where applicable, final administrative decision, or following the recommendation of the panel referred to in Article 143, as the case may be. That decision shall take effect three months after its notification to the person or entity concerned, as referred to in Article 135(2).
The information published shall be removed as soon as the exclusion has come to an end. In the case of a financial penalty, the publication shall be removed six months after payment of that penalty.
Where personal data are concerned, the authorising officer responsible shall in accordance with Regulation (EC) No 45/2001 inform the person or entity concerned, as referred to in Article 135(2) of this Regulation, of their rights under the applicable data protection rules and of the procedures available for exercising those rights.
2.   The information referred to in paragraph 1 of this Article shall not be published in any of the following circumstances:
(a)
where it is necessary to preserve the confidentiality of an investigation or of national judicial proceedings;
(b)
where publication would cause disproportionate damage to the person or entity referred to in Article 135(2) concerned or would otherwise be disproportionate on the basis of the proportionality criteria set out in Article 136(3) and having regard to the amount of the financial penalty;
(c)
where a natural person is concerned, unless the publication of personal data is justified by exceptional circumstances, inter alia, by the seriousness of the conduct or its impact on the financial interests of the Union. In such cases, the decision to publish the information shall duly take into consideration the right to privacy and other rights provided for in Regulation (EC) No 45/2001.
Article 141
Rejection from an award procedure
1.   The authorising officer responsible shall reject from an award procedure a participant who:
(a)
is in an exclusion situation established in accordance with Article 136;
(b)
has misrepresented the information required as a condition for participating in the procedure or has failed to supply that information;
(c)
was previously involved in the preparation of documents used in the award procedure where this entails a breach of the principle of equality of treatment, including distortion of competition, that cannot be remedied otherwise.
The authorising officer responsible shall communicate to the other participants in the award procedure the relevant information exchanged in the context of or resulting from the involvement of the participant in the preparation of the award procedure as referred to in point (c) of the first subparagraph. Prior to any such rejection the participant shall be given the opportunity to prove that its involvement in preparing the award procedure does not breach the principle of equality of treatment.
2.   Article 133(1) shall apply unless the rejection has been justified in accordance with point (a) of the first subparagraph of paragraph 1 of this Article by a decision concerning exclusion taken with regard to the participant, following an examination of its observations.
Article 142
The early-detection and exclusion system
1.   Information exchanged within the early-detection and exclusion system referred to in Article 135 shall be centralised in a database set up by the Commission (‘the database’) and shall be managed in accordance with the right to privacy and other rights provided for in Regulation (EC) No 45/2001.
Information on cases of early detection, exclusion and/or financial penalties shall be entered in the database by the authorising officer responsible after notifying the person or entity concerned, as referred to in Article 135(2). Such notification may be deferred in exceptional circumstances, where there are compelling legitimate grounds to preserve the confidentiality of an investigation or of national judicial proceedings, until such compelling legitimate grounds to preserve the confidentiality cease to exist.
In accordance with Regulation (EC) No 45/2001, the Commission shall upon request inform the person or entity subject to the early-detection and exclusion system, as referred to in Article 135(2), of the data stored in the database relating to that person or entity.
The information contained in the database shall be updated, where appropriate, following a rectification, an erasure or any modification of data. It shall only be published in accordance with Article 140.
2.   The early-detection and exclusion system shall be based on facts and findings as referred to in the fourth subparagraph of Article 136(2) and on the transmission of information to the Commission, in particular, by:
(a)
EPPO in respect of those Member States participating in enhanced cooperation pursuant to Regulation (EU) 2017/1939, or OLAF in accordance with Regulation (EU, Euratom) No 883/2013 where an investigation completed or in progress shows that it might be appropriate to take precautionary measures or actions to protect the financial interests of the Union, with due regard to the respect for procedural and fundamental rights, and to the protection of whistle-blowers;
(b)
an authorising officer of the Commission, of a European office set up by the Commission or of an executive agency;
(c)
a Union institution, a European office, an agency other than those referred to in point (b) of this paragraph, or a body or a person entrusted with implementation of CFSP actions;
(d)
entities implementing the budget in accordance with Article 63, in cases of detected fraud and/or irregularity and their follow up, where the transmission of information is required by sector-specific rules;
(e)
persons or entities implementing Union funds pursuant to point (c) of the first subparagraph of Article 62(1), in cases of detected fraud and/or irregularity and their follow up.
3.   Except where information is to be submitted in accordance with sector-specific rules, the information to be transmitted pursuant to paragraph 2 of this Article shall include:
(a)
the identification of the entity or person concerned;
(b)
a summary of the risks detected or the facts in question;
(c)
information that could assist the authorising officer in carrying out the verification referred to in paragraph 4 of this Article or in taking a decision on exclusion as referred to in Article 136(1) or (2), or a decision to impose a financial penalty as referred to in Article 138;
(d)
where applicable, information on any special measures necessary to ensure the confidentiality of the information transmitted, including measures for the safeguarding of evidence to protect the investigation or the national judicial proceedings.
4.   The Commission shall without delay transmit the information referred to in paragraph 3 to its authorising officers and those of its executive agencies, all other Union institutions, Union bodies, European offices and agencies through the database referred to in paragraph 1 in order to allow them to carry out the necessary verification in respect of their ongoing award procedures and existing legal commitments.
In carrying out that verification, the authorising officer responsible shall exercise his or her powers as set out in Article 74 and shall not go beyond what is foreseen in the terms and conditions of the award procedure and legal commitments.
The retention period for the information related to the early detection transmitted in accordance with paragraph 3 of this Article shall not exceed one year. If, during that period, the authorising officer responsible requests the panel to issue a recommendation in a case concerning exclusion or financial penalties, the retention period may be extended until such time as the authorising officer responsible has taken a decision.
5.   All persons and entities involved in budget implementation in accordance with Article 62 shall be granted access by the Commission to the information on decisions on exclusion pursuant to Article 136 to enable them to verify whether there is an exclusion in the system with a view to taking this information into account, as appropriate and on their own responsibility, when awarding contracts in budget implementation.
6.   As part of the annual report of the Commission to the European Parliament and to the Council pursuant to Article 325(5) TFEU, the Commission shall provide aggregate information on the decisions taken by the authorising officers under Articles 135 to 142 of this Regulation. That report shall also provide further information on any decisions taken by the authorising officers pursuant to point (b) of the first subparagraph of Article 136(6) of this Regulation and Article 140(2) of this Regulation and on any decisions by the authorising officers to deviate from the recommendation of the panel pursuant to the third subparagraph of Article 143(6) of this Regulation.
The information referred to in the first subparagraph of this paragraph shall be provided with due regard to confidentiality requirements and shall, in particular, not allow for the identification of the person or entity concerned, as referred to in Article 135(2).
Article 143
Panel
1.   A panel shall be convened at the request of an authorising officer of any Union institution, Union body, European office or body or person entrusted with the implementation of specific actions in the CFSP pursuant to Title V of the TEU.
2.   The panel shall be composed of:
(a)
a standing high-level independent chair appointed by the Commission;
(b)
two permanent representatives of the Commission as the owner of the early-detection and exclusion system, who shall express a joint position; and
(c)
one representative of the requesting authorising officer.
The composition of the panel shall ensure the appropriate legal and technical expertise. The panel shall be assisted by a permanent secretariat, provided by the Commission, which shall ensure the continuous administration of the panel.
3.   The Chair shall be chosen from among former members of the Court of Justice of the European Union, the Court of Auditors or former officials who have had at least the rank of Director-General in a Union institution other than the Commission. He or she shall be selected on the basis of his or her personal and professional qualities, extensive experience in legal and financial matters and proven competence, independence and integrity. The term of office shall be five years and shall not be renewable. The Chair shall be appointed as special adviser within the meaning of Article 5 of the Conditions of Employment of Other Servants of the European Union. The Chair shall preside all sessions of the panel. He or she shall be independent in the performance of his or her duties. He or she shall not have a conflict of interests between his or her duties as Chair and any other official duties.
4.   The rules of procedure of the panel shall be adopted by the Commission.
5.   The panel shall uphold the right of the person or entity concerned, as referred to in Article 135(2), to submit observations on the facts or findings referred to in Article 136(2) and on the preliminary classification in law before adopting its recommendations. The right to submit observations may be deferred in exceptional circumstances where there are compelling legitimate grounds to preserve the confidentiality of an investigation or of national judicial proceedings, until such legitimate grounds cease to exist.
6.   The recommendation of the panel to exclude and/or impose a financial penalty shall, where applicable, contain the following elements:
(a)
the facts or findings referred to in Article 136(2) and their preliminary classification in law;
(b)
an assessment of the need to impose a financial penalty and its amount;
(c)
an assessment of the need to exclude the person or entity referred to in Article 135(2) and, in that case, the suggested duration of such an exclusion;
(d)
an assessment of the need to publish the information related to the person or entity referred to in Article 135(2) who is excluded and/or subject to a financial penalty;
(e)
an assessment of remedial measures taken by the person or entity referred to Article 135(2), if any.
Where the authorising officer responsible envisages taking a more severe decision than what has been recommended by the panel, he or she shall ensure that such a decision is taken with due respect for the right to be heard and for the rules of personal data protection.
Where the authorising officer responsible decides to deviate from the recommendation of the panel, he or she shall justify such decision to the panel.
7.   The panel shall revise its recommendation during the exclusion period on request from the authorising officer responsible in the cases referred to in Article 136(8) or following the notification of a final judgment or a final administrative decision establishing the grounds for exclusion where such a judgment or decision does not set the duration of the exclusion, as referred to in the second subparagraph of Article 136(2).
8.   The panel shall notify the requesting authorising officer without delay of its revised recommendation, following which the authorising officer shall review his or her decision.
9.   The Court of Justice of the European Union shall have unlimited jurisdiction to review a decision whereby the authorising officer excludes a person or entity referred to in Article 135(2) and/or imposes a financial penalty on a recipient, including annulling the exclusion, reducing or increasing its duration and/or annulling, reducing or increasing the financial penalty imposed. Article 22(1) of Regulation (EC) No 58/2003 shall not apply when the decision of the authorising officer to exclude or impose a financial penalty is taken on the basis of a recommendation of the panel.
Article 144
Functioning of the database for the early-detection and exclusion system
1.   Information requested from the entities referred to in point (d) of Article 142(2) shall be transmitted only through the automated information system established by the Commission currently in use for reporting of fraud and irregularities (‘the Irregularity Management System’), in accordance with sector-specific rules.
2.   The use of the data received through the Irregularity Management System shall take into consideration the status of the national procedure that existed at the time when the information was submitted. Such use shall be preceded by a consultation of the Member State that has submitted the relevant data through the Irregularity Management System.
Article 145
Exception applicable to the Joint Research Centre
Articles 135 to 144 shall not apply to the JRC.
Section 3
IT systems and e-government
Article 146
Electronic management of operations
1.   Where revenue and expenditure operations or document exchanges are managed by means of computer systems, documents may be signed by a computerised or electronic procedure providing authentication of the signatory. Such computer systems shall include a full and up-to-date description of the system defining the content of all data fields, describing how each individual operation is treated and explaining in detail how the computer system guarantees the existence of a complete audit trail for each operation.
2.   Subject to the prior agreement of the Union institutions and Member States concerned, any transmission of documents between them may be done by electronic means.
Article 147
e-Government
1.   Union institutions, the executive agencies and the Union bodies referred to in Articles 70 and 71 shall establish and apply uniform standards for the electronic exchange of information with participants. In particular, they shall, to the greatest possible extent, design and implement solutions for the submission, storage and processing of data submitted in award procedures, and to that end, put in place a single ‘electronic data interchange area’ for participants. The Commission shall report regularly to the European Parliament and to the Council on the progress made in that regard.
2.   Under shared management, all official exchanges of information between Member States and the Commission shall be carried out by means indicated in sector-specific rules. Those rules shall provide for interoperability of data gathered or received, and transmitted in the management of the budget.
Article 148
Electronic exchange systems
1.   All exchanges with recipients, including the entering into legal commitments and any amendments thereto, may be done through electronic exchange systems.
2.   Electronic exchange systems shall satisfy the following conditions:
(a)
only authorised persons may have access to the system and to documents transmitted through it;
(b)
only authorised persons may electronically sign or transmit a document through the system;
(c)
authorised persons are identified through the system by established means;
(d)
the time and date of the electronic transaction are determined precisely;
(e)
the integrity of documents is preserved;
(f)
the availability of documents is preserved;
(g)
where appropriate, the confidentiality of documents is preserved;
(h)
the protection of personal data in accordance with Regulation (EC) No 45/2001 is ensured.
3.   Data sent or received through such a system shall enjoy legal presumption of the integrity of the data and the accuracy of the date and time of sending or receiving the data indicated by the system.
A document sent or notified through such a system shall be considered as equivalent to a paper document, shall be admissible as evidence in legal proceedings, shall be deemed original and shall enjoy legal presumption of its authenticity and integrity, provided that the document does not contain any dynamic features capable of automatically changing it.
The electronic signatures referred to in point (b) of paragraph 2 shall have a legal effect equivalent to handwritten signatures.
Article 149
Submission of application documents
1.   The arrangements for the submission of application documents shall be determined by the authorising officer responsible who may choose an exclusive method of submission.
The means of communication chosen shall be such as to ensure that there is genuine competition and that the following conditions are satisfied:
(a)
each submission contains all the information required for its evaluation;
(b)
the integrity of data is preserved;
(c)
the confidentiality of application documents is preserved;
(d)
the protection of personal data in accordance with Regulation (EC) No 45/2001 is ensured.
2.   The Commission shall ensure by appropriate means and in accordance with Article 147(1) that participants may submit the application documents and any supporting evidence in an electronic format. Any electronic communication system used to support communications and information exchanges shall be non-discriminatory, generally available and interoperable with information and communication technology products in general use and shall not restrict participants’ access to the award procedure.
The Commission shall report regularly to the European Parliament and to the Council on the progress of the application of this paragraph.
3.   Devices for the electronic receipt of application documents shall guarantee, through technical means and appropriate procedures, that:
(a)
the participant can be authenticated with certainty;
(b)
the exact time and date of the receipt of application documents can be determined precisely;
(c)
only authorised persons have access to the data transmitted and may set or change the dates for opening the application documents;
(d)
during the different stages of the award procedure only authorised persons have access to all data submitted and may give access to the data as needed for the procedure;
(e)
it is reasonably ensured that any attempt to infringe any of the conditions set out in points (a) to (d) can be detected.
The first subparagraph shall not apply to contracts below the thresholds referred to in Article 175(1).
4.   Where the authorising officer responsible authorises submission of application documents by electronic means, the electronic documents submitted by means of such systems shall be deemed to be the originals.
5.   Where submission is by letter, participants may choose to submit application documents:
(a)
either by post or by courier service, in which case the evidence shall be constituted by the postmark or the date of the deposit slip;
(b)
by hand-delivery to the premises of the authorising officer responsible by the participant in person or by an agent, in which case the evidence shall be constituted by the acknowledgement of receipt.
6.   By submitting application documents, participants accept to receive notification of the outcome of the procedure by electronic means.
7.   Paragraphs 1 to 6 of this Article shall not apply to the selection of persons or entities implementing Union funds pursuant to point (c) of the first subparagraph of Article 62(1).
CHAPTER 3
Rules applicable to direct management
Article 150
Evaluation committee
1.   Application documents shall be evaluated by an evaluation committee.
2.   The evaluation committee shall be appointed by the authorising officer responsible.
The evaluation committee shall be made up of at least three persons.
3.   The members of the evaluation committee evaluating grant applications or tenders shall represent at least two organisational entities of Union institutions or Union bodies referred to in Articles 68, 70 and 71 with no hierarchical link between them, at least one of which does not come under the authorising officer responsible. Where representations and local units outside the Union, such as a Union delegation, office or branch office in a third country, and Union bodies referred to in Articles 68, 70 and 71 have no separate entities, the requirement of organisational entities with no hierarchical link between them shall not apply.
External experts may assist the evaluation committee pursuant to a decision of the authorising officer responsible.
Members of the evaluation committee may be external experts where that possibility is provided for in the basic act.
4.   The members of the evaluation committee evaluating applications in a contest for prizes may be persons referred to in the first subparagraph of paragraph 3 or external experts.
5.   The members of the evaluation committee and the external experts shall comply with Article 61.
Article 151
Clarification and correction of application documents
The authorising officer responsible may correct obvious clerical errors in application documents after confirmation of the intended correction by the participant.
Where a participant fails to submit evidence or to make statements, the evaluation committee or, where appropriate, the authorising officer responsible shall, except in duly justified cases, ask the participant to provide the missing information or to clarify supporting documents.
Such information, clarification or confirmation shall not substantially change application documents.
Article 152
Guarantees
1.   With the exception of contracts and grants the value of which does not exceed EUR 60 000, the authorising officer responsible may, if proportionate and subject to the authorising officer’s risk analysis, require a guarantee to be lodged:
(a)
by contractors or beneficiaries in order to limit the financial risks connected with a payment of pre-financing (‘guarantee on pre-financing’);
(b)
by contractors to ensure compliance with substantial contractual obligations in the case of works, supplies or complex services (‘performance guarantee’);
(c)
by contractors to ensure full performance of the contract during the contract liability period (‘retention money guarantee’).
The JRC shall be exempted from lodging guarantees.
As an alternative to requesting a guarantee on pre-financing, for grants, the authorising officer responsible may decide to split the payment into several instalments.
2.   The authorising officer responsible shall decide whether the guarantee is to be denominated in euro or in the currency of the contract or of the grant agreement.
3.   The guarantee shall be issued by a bank or by an authorised financial institution accepted by the authorising officer responsible.
At the request of the contractor or the beneficiary and provided it is accepted by the authorising officer responsible:
(a)
the guarantees referred to points (a), (b) and (c) of the first subparagraph of paragraph 1 may be replaced by a joint and several guarantee of the contractor or the beneficiary and a third party;
(b)
the guarantee referred to in point (a) of the first subparagraph of paragraph 1 may be replaced by an irrevocable and unconditional joint guarantee of the beneficiaries who are parties to the same grant agreement.
4.   The guarantee shall have the effect of making the bank or financial institution or the third party provide irrevocable collateral security, or stand as first-call guarantor of the contractor’s or beneficiary’s obligations.
5.   Where, in the course of implementation of the contract or the grant agreement, the authorising officer responsible discovers that a guarantor is not or is no longer authorised to issue guarantees in accordance with the applicable national law, he or she shall require that the contractor or the beneficiary replaces the guarantee issued by such a guarantor.
Article 153
Guarantee on pre-financing
1.   A guarantee on pre-financing shall be for an amount not exceeding the amount of the pre-financing and shall be valid for a period sufficiently long to allow it to be activated.
2.   The guarantee on pre-financing shall be released as and when the pre-financing is deducted from interim payments or payments of the balance to the contractor or the beneficiary in accordance with the terms of the contract or the conditions of the grant agreement.
TITLE VI
INDIRECT MANAGEMENT
Article 154
Indirect management
1.   The selection of the persons and entities to be entrusted with the implementation of Union funds or budgetary guarantees pursuant to point (c) of the first subparagraph of Article 62(1) shall be transparent, justified by the nature of the action and shall not give rise to a conflict of interests. For entities referred to in points (c)(ii), (v), (vi) and (vii) of the first subparagraph of Article 62(1) the selection shall also take due account of their financial and operational capacity.
Where the person or entity is identified in a basic act, the financial statement provided for in Article 35 shall include a justification for the choice of that particular person or entity.
In cases of implementation by a network, requiring the designation of at least one body or entity per Member State or per country concerned, the body or entity shall be designated by the Member State or the country concerned in accordance with the basic act. In all other cases, the Commission shall designate such bodies or entities in agreement with Member States or countries concerned.
2.   Persons and entities entrusted with the implementation of Union funds or budgetary guarantees pursuant to point (c) of the first subparagraph of Article 62(1) shall respect the principles of sound financial management, transparency, non-discrimination and visibility of Union action. Where the Commission establishes financial framework partnership agreements in accordance with Article 130 those principles shall be further described in such agreements.
3.   Prior to signing contribution agreements, financing agreements or guarantee agreements, the Commission shall ensure a level of protection of the financial interests of the Union equivalent to the one that is provided for when the Commission implements the budget in accordance with point (a) of the first subparagraph of Article 62(1). The Commission shall do so by carrying out an assessment of the systems, rules and procedures of the persons or entities implementing Union funds, if it intends to rely on such systems, rules and procedures for the implementation of the action, or by taking appropriate supervisory measures in accordance with paragraph 5 of this Article.
4.   The Commission shall, in accordance with the principle of proportionality and with due consideration for the nature of the action and the financial risks involved, assess that persons and entities implementing Union funds pursuant to point (c) of the first subparagraph of Article 62(1):
(a)
set up and ensure the functioning of an effective and efficient internal control system based on international best practices and allowing in particular to prevent, detect and correct irregularities and fraud;
(b)
use an accounting system that provides accurate, complete and reliable information in a timely manner;
(c)
are subject to an independent external audit, performed in accordance with internationally accepted auditing standards by an audit service functionally independent of the person or entity concerned;
(d)
apply appropriate rules and procedures for providing financing to third parties, including transparent, non-discriminatory, efficient and effective review procedures, rules for recovering funds unduly paid and rules for excluding from access to funding;
(e)
make public adequate information on their recipients equivalent to that provided for under Article 38;
(f)
ensure protection of personal data equivalent to that referred to in Article 5.
In addition, in agreement with the persons or entities concerned, the Commission may assess other rules and procedures such as the costs of administrating the accounting practices of the persons or entities. On the basis on the results of that assessment, the Commission may decide to rely on those rules and procedures.
Persons or entities which have been assessed in accordance with the first and second subparagraphs shall inform the Commission without undue delay if any substantive changes are made to their systems, rules or procedures which may impact the reliability of the Commission’s assessment.
5.   Where the persons or entities concerned comply only in part with paragraph 4, the Commission shall take appropriate supervisory measures ensuring the protection of the financial interests of the Union. Those measures shall be specified in the relevant agreements. Information about any such measures shall be made available to the European Parliament and to the Council at their request.
6.   The Commission may decide not to require an 
ex ante
 assessment as referred to in paragraphs 3 and 4:
(a)
for Union bodies referred to in Articles 70 and 71 and for bodies or persons referred to in point (c)(viii) of the first subparagraph of Article 62(1) which have adopted financial rules with prior consent of the Commission;
(b)
for third countries or the bodies they designate, in so far as the Commission retains financial management responsibilities that guarantee a sufficient protection of the financial interests of the Union; or
(c)
for those procedures specifically required by the Commission, including its own and those specified in basic acts.
7.   Where the systems, rules or procedures of the persons or entities referred to in point (c) of the first subparagraph of Article 62(1) are assessed as appropriate, Union contributions to those persons or entities may be implemented in accordance with this Title. Where such persons or entities participate in a call for proposals they shall comply with the rules of the call for proposals contained in Title VIII. In such a case, the authorising officer may decide to sign a contribution agreement or a financing agreement instead of a grant agreement.
Article 155
Implementation of Union funds and budgetary guarantees
1.   Persons and entities implementing Union funds or budgetary guarantees shall provide the Commission with:
(a)
a report on the implementation of Union funds or budgetary guarantees, including the fulfilment of the conditions or the achievement of results referred to in point (a) of the first subparagraph of Article 125(1);
(b)
where the contribution reimburses expenditure, their accounts drawn up for the expenditure incurred;
(c)
a management declaration covering the information referred to in point (a) and, where appropriate, point (b) confirming that:
(i)
the information is properly presented, complete and accurate;
(ii)
the Union funds were used for their intended purpose, as defined in the contribution agreements, financing agreements or guarantee agreements, or where applicable, in the relevant sector-specific rules;
(iii)
the control systems put in place give the necessary guarantees concerning the legality and regularity of the underlying transactions;
(d)
a summary of the final audit reports and of controls carried out, including an analysis of the nature and extent of errors and weaknesses identified in systems, as well as corrective action taken or planned.
Where cross-reliance on audits as referred to in Article 127 takes place, the summary referred to in point (d) of the first subparagraph of this paragraph shall include all relevant audit documentation to be relied upon.
For actions terminating before the end of the financial year concerned, the final report may replace the management declaration referred to in point (c) of the first subparagraph, provided it is submitted before 15 February of the following financial year.
The documents referred to in the first subparagraph shall be accompanied by an opinion of an independent audit body, drawn up in accordance with internationally accepted audit standards. That opinion shall establish whether the control systems put in place function properly and are cost-effective, and whether the underlying transactions are legal and regular. The opinion shall also state whether the audit work puts in doubt the assertions made in the management declaration referred to in point (c) of the first subparagraph. Where such an opinion is absent, the authorising officer may seek an equivalent level of assurance through other independent means.
The documents referred to in the first subparagraph shall be provided to the Commission no later than 15 February of the following financial year. The opinion referred to in the third subparagraph shall be provided to the Commission no later than 15 March of that year.
The obligations set out in this paragraph shall be without prejudice to agreements concluded with the EIB, the EIF, Member State organisations, international organisations and third countries. With regard to the management declaration, such agreements shall include at least the obligation of those entities to provide the Commission annually with a statement that, during the financial year concerned, the Union funds were used and accounted for in compliance with Article 154(3) and (4) and with the obligations laid down in such agreements. Such statement may be incorporated in the final report if the action implemented is limited to 18 months.
2.   When implementing Union funds, persons and entities shall:
(a)
comply with applicable Union law and agreed international and Union standards and, therefore, not support actions that contribute to money laundering, terrorism financing, tax avoidance, tax fraud or tax evasion;
(b)
when implementing financial instruments and budgetary guarantees in accordance with Title X, not enter into new or renewed operations with entities incorporated or established in jurisdictions listed under the relevant Union policy on non-cooperative jurisdictions or that are identified as high-risk third countries pursuant to Article 9(2) of Directive (EU) 2015/849, or that do not effectively comply with Union or internationally agreed tax standards on transparency and exchange of information.
Entities may derogate from point (b) of the first subparagraph only if the action is physically implemented in one of those jurisdictions, and does not present any indication that the relevant operation falls under any of the categories listed in point (a) of the first subparagraph.
When concluding agreements with financial intermediaries, entities implementing financial instruments and budgetary guarantees in accordance with Title X shall transpose the requirements referred to in this paragraph into the relevant agreements and shall request the financial intermediaries to report on their observance.
3.   When implementing financial instruments and budgetary guarantees in accordance with Title X, persons and entities shall apply the principles and standards set out in Union law on the prevention of the use of the financial system for the purpose of money laundering and terrorist financing, in particular Regulation (EU) 2015/847 of the European Parliament and of the Council 
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53
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 and Directive (EU) 2015/849. They shall make funding under this Regulation contingent upon the disclosure of beneficial ownership information in accordance with Directive (EU) 2015/849 and publish country-by-country reporting data within the meaning of Article 89(1) of Directive 2013/36/EU of the European Parliament and of the Council 
(
54
)
.
4.   The Commission shall verify that the Union funds or budgetary guarantees have been used in accordance with the conditions laid down in the relevant agreements. Where the costs of the person or entity are reimbursed based on a simplified cost option in accordance with points (c), (d) and (e) of the first subparagraph of Article 125(1), Article 181(1) to (5) and Articles 182 to 185 shall apply 
mutatis mutandis
. Where Union funds or budgetary guarantees have been used in breach of the obligations laid down in the relevant agreements, Article 131 shall apply.
5.   In multi-donor actions, where the Union contribution reimburses expenditure, the procedure set out in paragraph 4 shall consist in verifying that an amount corresponding to that paid by the Commission for the action concerned has been used by the person or entity in accordance with the conditions laid down in the relevant grant, contribution or financing agreement.
6.   Contribution agreements, financing agreements and guarantee agreements shall clearly define the responsibilities and obligations of the person or entity implementing Union funds, including the obligations set out in Article 129 and the conditions for payment of the contribution. Such agreements shall also, where applicable, define the mutually agreed remuneration which shall be commensurate with the conditions under which the actions are implemented, taking due account of situations of crisis and fragility, and, where appropriate, be performance-based. Those agreements shall also include rules on reporting to the Commission on how the tasks are performed, the results expected, including indicators on measuring performance, and the obligation for persons or entities implementing Union funds to notify the Commission without delay of cases of detected fraud and irregularities and their follow-up.
7.   All contribution agreements, financing agreements and guarantee agreements shall be made available to the European Parliament and to the Council at their request.
8.   This Article shall not apply to the Union contribution to Union bodies which are subject to a separate discharge procedure under Articles 70 and 71, with the exception of possible ad-hoc contribution agreements.
Article 156
Indirect management with international organisations
1.   The Commission may, in accordance with point (c)(ii) of the first subparagraph of Article 62(1), implement the budget indirectly with international public-sector organisations set up by international agreements (‘international organisations’) and with specialised agencies set up by such organisations. Those agreements shall be transmitted to the Commission as part of the assessment carried out by the Commission in accordance with Article 154(3).
2.   The following organisations shall be assimilated to international organisations:
(a)
the International Committee of the Red Cross;
(b)
the International Federation of National Red Cross and Red Crescent Societies.
3.   The Commission may adopt a duly justified decision assimilating a non-profit organisation to an international organisation provided that it satisfies the following conditions:
(a)
it has legal personality and autonomous governance bodies;
(b)
it has been established to perform specific tasks of general international interest;
(c)
at least six Member States are members of the non-profit organisation;
(d)
it is provided with adequate financial guarantees;
(e)
it operates on the basis of a permanent structure and in accordance with systems, rules and procedures which can be assessed in accordance with Article 154(3).
4.   Where international organisations implement funds under indirect management, verification agreements concluded with them shall apply.
Article 157
Indirect management with Member State organisations
1.   The Commission may in accordance with points (c)(v) and (vi) of the first subparagraph of Article 62(1) implement the budget indirectly with Member State organisations.
2.   Where the Commission implements the budget indirectly with Member States organisations, it shall rely on the systems, rules and procedures of those organisations which have been assessed in accordance with Article 154(3) and (4).
3.   Financial framework partnership agreements concluded with Member State organisations in accordance with Article 130 shall further specify the extent and the modalities of the cross-reliance on systems, rules and procedures of Member State organisations and may include specific provisions on the cross-reliance on assessments and audits as referred to in Articles 126 and 127.
Article 158
Indirect management with third countries
1.   The Commission may implement the budget indirectly with a third country or the bodies designated by that country, as referred to point (c)(i) of the first subparagraph of Article 62(1) by concluding a financing agreement describing the Union’s intervention in the third country and laying down the method of implementation for each part of the action.
2.   For the part of the action implemented indirectly with the third country or the bodies it has designated, the financing agreement shall, in addition to the elements referred to in Article 155(5), clearly define the roles and responsibilities of the third country and of the Commission in the implementation of the funds. The financing agreement shall also determine the rules and procedures to be applied by the third country when implementing Union funds.
Article 159
Blending operations
1.   Blending operations shall be managed either by the Commission or by persons or entities implementing Union funds pursuant to point (c) of the first subparagraph of Article 62(1).
2.   Where financial instruments and budgetary guarantees are implemented within a blending facility or platform Title X applies.
3.   For financial instruments and budgetary guarantees implemented within blending facilities or platforms, point (h) of the first subparagraph of Article 209(2) shall be deemed to be complied with if an 
ex ante
 evaluation is carried out prior to the establishment of the relevant blending facility or platform.
4.   Annual reports pursuant to Article 249 shall be drawn up at the level of the blending facility or platform taking into account all financial instruments and budgetary guarantees grouped under the facility or platform and clearly identifying the different types of financial support within it.
TITLE VII
PROCUREMENT AND CONCESSIONS
CHAPTER 1
Common provisions
Article 160
Principles applicable to contracts and scope
1.   All contracts financed in whole or in part by the budget shall respect the principles of transparency, proportionality, equal treatment and non-discrimination.
2.   All contracts shall be put out to competition on the broadest possible basis, except when use is made of the procedure referred to in point (d) of Article 164(1).
The estimated value of a contract shall not be determined with a view to circumventing the applicable rules, nor shall a contract be split up for that purpose.
The contracting authority shall divide a contract into lots, whenever appropriate, with due regard to broad competition.
3.   Contracting authorities shall not use framework contracts improperly or in such a way that their purpose or effect is to prevent, restrict or distort competition.
4.   The JRC may receive funding charged to appropriations other than research and technological development appropriations in respect of its participation in procurement procedures financed in whole or in part from the budget.
5.   The rules on procurement laid down in this Regulation shall not apply to the activities of the JRC on behalf of third parties, with the exception of the principles of transparency and equal treatment.
Article 161
Annex on procurement and delegation of powers
Detailed rules on procurement are laid down in Annex I to this Regulation. To ensure that Union institutions, when awarding contracts on their own account, apply the same standards as those imposed on contracting authorities covered by Directives 2014/23/EU and 2014/24/EU, the Commission is empowered to adopt delegated acts in accordance with Article 269 of this Regulation to amend Annex I to this Regulation, in order to align that Annex to amendments to those Directives and to introduce related technical adjustments.
Article 162
Mixed contracts and common procurement vocabulary
1.   A mixed contract covering two or more types of procurement (works, supplies or services) or concessions (works or services) or both, shall be awarded in accordance with the provisions applicable to the type of procurement that characterises the main subject matter of the contract in question.
2.   In the case of mixed contracts consisting of supplies and services, the main subject matter shall be determined by a comparison of the values of the respective supplies or services.
A contract covering one type of procurement (works, supplies or services) and concessions (works or services) shall be awarded in accordance with the provisions applicable to the public contract concerned.
3.   This Title shall not apply to contracts for technical assistance concluded with the EIB or the EIF.
4.   Any references to nomenclatures in the context of procurement shall be made using the Common Procurement Vocabulary (CPV) as set out in Regulation (EC) No 2195/2002 of the European Parliament and of the Council 
(
55
)
.
Article 163
Publicity measures
1.   For procedures with a value equal to or greater than the thresholds referred to in Article 175(1) or Article 178, the contracting authority shall publish in the 
Official Journal of the European Union
:
(a)
a contract notice to launch a procedure, except in the case of the procedure referred to in point (d) of Article 164(1);
(b)
a contract award notice on the results of the procedure.
2.   Procedures with a value below the thresholds referred to in Article 175(1) or Article 178 shall be advertised by appropriate means.
3.   Publication of certain information on a contract award may be withheld where its release would impede law enforcement, or otherwise be contrary to the public interest, would harm the legitimate commercial interests of economic operators or might prejudice fair competition between them.
Article 164
Procurement procedures
1.   Procurement procedures for awarding concession contracts or public contracts, including framework contracts shall take one of the following forms:
(a)
open procedure;
(b)
restricted procedure, including through a dynamic purchasing system;
(c)
design contest;
(d)
negotiated procedure, including without prior publication;
(e)
competitive dialogue;
(f)
competitive procedure with negotiation;
(g)
innovation partnership;
(h)
procedures involving a call for expression of interest.
2.   In open procedures any interested economic operator may submit a tender.
3.   In restricted procedures, competitive dialogues, competitive procedures with negotiation and innovation partnerships, any economic operator may submit a request to participate by providing the information that is requested by the contracting authority. The contracting authority shall invite all candidates, that satisfy the selection criteria and that are not in any of the situations referred to in Articles 136(1) and 141(1), to submit a tender.
Notwithstanding the first subparagraph, the contracting authority may limit the number of candidates to be invited to participate in the procedure on the basis of objective and non-discriminatory selection criteria, which shall be indicated in the contract notice or the call for expression of interest. The number of candidates invited shall be sufficient to ensure genuine competition.
4.   In all procedures involving negotiation, the contracting authority shall negotiate with tenderers the initial and any subsequent tenders or parts thereof, except their final tenders, in order to improve their content. The minimum requirements and the criteria specified in the procurement documents shall not be subject to negotiation.
A contracting authority may award a contract on the basis of the initial tender without negotiation where it has indicated in the procurement documents that it reserves the possibility to do so.
5.   The contracting authority may use:
(a)
the open or restricted procedure for any purchase;
(b)
the procedures involving a call for expression of interest for contracts with a value below the thresholds referred to in Article 175(1), to preselect candidates to be invited to submit tenders in response to future restricted invitations to tender, or to collect a list of vendors to be invited to submit requests to participate or submit tenders;
(c)
the design contest to acquire a plan or design selected by a jury after being put out to competition;
(d)
the innovation partnership to develop an innovative product, service or innovative works and for the subsequent purchase of the resulting supply, services or works;
(e)
the competitive procedure with negotiation or the competitive dialogue for concession contracts, for the service contracts referred to in Annex XIV to Directive 2014/24/EU, in cases where only irregular or unacceptable tenders were submitted in response to an open or restricted procedure after the initial procedure has been completed, and for cases where this is justified by the specific circumstances linked, inter alia, to the nature or the complexity of the subject matter of the contract or to the specific type of contract, as further detailed in Annex I to this Regulation;
(f)
the negotiated procedure for contracts with a value below the thresholds referred to in Article 175(1), or the negotiated procedure without prior publication for specific types of purchases falling outside the scope of Directive 2014/24/EU or in the clearly defined exceptional circumstances set out in Annex I to this Regulation.
6.   A dynamic purchasing system shall be open throughout its duration to any economic operator who satisfies the selection criteria.
The contracting authority shall follow the rules of the restricted procedure for procurement through a dynamic purchasing system.
Article 165
Interinstitutional procurement and joint procurement
1.   Where a contract or a framework contract is of interest to two or more Union institutions, executive agencies or Union bodies referred to in Articles 70 and 71, and whenever there is a possibility for realising efficiency gains, the contracting authorities concerned may carry out the procedure and the management of the subsequent contract or framework contract on an interinstitutional basis under the lead of one of the contracting authorities.
The bodies and persons entrusted with the implementation of specific actions in the CFSP pursuant to Title V of the TEU as well as the Office of the Secretary of the Board of Governors of the European Schools may also participate in interinstitutional procedures.
The terms of a framework contract shall only apply between those contracting authorities that are identified for that purpose in the procurement documents and those economic operators that are party to the framework contract.
2.   Where a contract or framework contract is necessary for the implementation of a joint action between a Union institution and one or more contracting authorities from Member States, the procurement procedure may be carried out jointly by the Union institution and the contracting authorities.
Joint procurement may be conducted with EFTA States and Union candidate countries if that possibility has been specifically provided for in a bilateral or multilateral treaty.
The procedural provisions applicable to Union institutions shall apply to the joint procurement.
Where the share pertaining to or managed by the contracting authority of a Member State in the total estimated value of the contract is equal to or above 50 %, or in other duly justified cases, the Union institution may decide that the procedural rules applicable to the contracting authority of a Member State shall apply to the joint procurement, provided that those rules may be considered as equivalent to those of the Union institution.
The Union institution and the contracting authority from a Member State, an EFTA State or a Union candidate country concerned by the joint procurement shall agree in particular upon the detailed practical arrangements for the evaluation of the requests for participation or of the tenders, the award of the contract, the law applicable to the contract and the competent court for hearing disputes.
Article 166
Preparation of a procurement procedure
1.   Before launching a procurement procedure, the contracting authority may conduct a preliminary market consultation with a view to preparing the procedure.
2.   In the procurement documents, the contracting authority shall identify the subject matter of the procurement by providing a description of its needs and the characteristics required of the works, supplies or services to be bought, and shall specify the applicable exclusion, selection and award criteria. The contracting authority shall also indicate which elements define the minimum requirements to be met by all tenders. Minimum requirements shall include compliance with applicable environmental, social and labour law obligations established by Union law, national law, collective agreements or the applicable international social and environmental conventions listed in Annex X to Directive 2014/24/EU.
Article 167
Award of contracts
1.   Contracts shall be awarded on the basis of award criteria provided that the contracting authority has verified the following:
(a)
the tender complies with the minimum requirements specified in the procurement documents;
(b)
the candidate or tenderer is not excluded under Article 136 or rejected under Article 141;
(c)
the candidate or tenderer meets the selection criteria specified in the procurement documents and is not subject to conflicts of interest which may negatively affect the performance of the contract.
2.   The contracting authority shall apply the selection criteria to evaluate the capacity of the candidate or tenderer. Selection criteria shall only relate to the legal and regulatory capacity to pursue the professional activity, the economic and financial capacity, and the technical and professional capacity. The JRC shall be presumed to meet the requirements relating to financial capacity.
3.   The contracting authority shall apply the award criteria to evaluate the tender.
4.   The contracting authority shall base the award of contracts on the most economically advantageous tender, which shall consist in one of three award methods: lowest price, lowest cost or best price-quality ratio.
For the lowest cost method, the contracting authority shall use a cost-effectiveness approach including life-cycle costing.
For the best price-quality ratio, the contracting authority shall take into account the price or cost and other quality criteria linked to the subject matter of the contract.
Article 168
Submission, electronic communication and evaluation
1.   The contracting authority shall lay down time limits for the receipt of tenders and requests to participate in accordance with point 24 of Annex I and taking into account the complexity of the purchase, leaving an adequate period for economic operators to prepare their tenders.
2.   If deemed appropriate and proportionate, the contracting authority may require tenderers to lodge a guarantee to make sure that the tenders submitted are not withdrawn before contract signature. The required guarantee shall represent 1 to 2 % of the total estimated value of the contract.
The contracting authority shall release the guarantees:
(a)
in respect of tenderers or tenders rejected as referred to in point 30.2(b) or (c) of Annex I, after having provided the information on the outcome of the procedure;
(b)
in respect of tenderers ranked as referred to in point 30.2(e) of Annex I, after the contract is signed.
3.   The contracting authority shall open all requests to participate and tenders. However, it shall reject:
(a)
requests to participate and tenders which do not comply with the time limit for receipt, without opening them;
(b)
tenders already open when they are received, without examining their content.
4.   The contracting authority shall evaluate all requests to participate or tenders not rejected during the opening phase as laid down in paragraph 3 on the basis of the criteria specified in the procurement documents with a view to awarding the contract or to proceeding with an electronic auction.
5.   The authorising officer may waive the appointment of an evaluation committee as provided for in Article 150(2) in the following cases:
(a)
the value of the contract is below the thresholds referred to in Article 175(1);
(b)
on the basis of a risk analysis for the cases referred to in points (c), (e), (f)(i), (f)(iii) and (h) of the second subparagraph of point 11.1 of Annex I;
(c)
on the basis of a risk analysis when reopening competition within a framework contract;
(d)
for procedures in the field of external actions having a value of less than or equal to EUR 20 000.
6.   Requests to participate and tenders which do not comply with all the minimum requirements set out in the procurement documents shall be rejected.
Article 169
Contacts during the procurement procedure
1.   Before the time limit for receipt of requests to participate or tenders, the contracting authority may communicate additional information about the procurement documents if it discovers an error or omission in the text or upon request from candidates or tenderers. Information provided shall be disclosed to all candidates or tenderers.
2.   After the time limit for receipt of requests to participate or tenders, in every case where contact has been made, and in the duly justified cases where contact has not been made as provided for in Article 151, a record shall be kept in the procurement file.
Article 170
Award decision and information to candidates or tenderers
1.   The authorising officer responsible shall decide to whom the contract is to be awarded, in compliance with the selection and award criteria specified in the procurement documents.
2.   The contracting authority shall notify all candidates or tenderers, whose requests to participate or tenders are rejected, of the grounds on which the decision was taken, as well as the duration of the standstill periods referred to in Articles 175(2) and 178(1).
For the award of specific contracts under a framework contract with reopening of competition, the contracting authority shall inform the tenderers of the result of the evaluation.
3.   The contracting authority shall inform each tenderer who is not in an exclusion situation referred to in Article 136(1), who is not rejected under Article 141, whose tender is compliant with the procurement documents and who makes a request in writing, of any of the following:
(a)
the name of the tenderer, or tenderers in the case of a framework contract, to whom the contract is awarded and, except in the case of a specific contract under a framework contract with reopening of competition, the characteristics and relative advantages of the successful tender, the price paid or contract value, whichever is appropriate;
(b)
the progress of negotiation and dialogue with tenderers.
However, the contracting authority may decide to withhold certain information where its release would impede law enforcement, would be contrary to the public interest or would prejudice the legitimate commercial interests of economic operators or might distort fair competition between them.
Article 171
Cancellation of the procurement procedure
The contracting authority may, before the contract is signed, cancel the procurement procedure without the candidates or tenderers being entitled to claim any compensation.
The decision shall be justified and brought to the attention of the candidates or tenderers as soon as possible.
Article 172
Performance and modifications of the contract
1.   Performance of the contract shall not start before it is signed.
2.   The contracting authority may modify a contract or framework contract without a procurement procedure only in the cases provided for in paragraph 3 and provided the modification does not alter the subject matter of the contract or framework contract.
3.   A contract, a framework contract or a specific contract under a framework contract may be modified without a new procurement procedure in any of the following cases:
(a)
for additional works, supplies or services by the original contractor that have become necessary and that were not included in the initial procurement, where the following conditions are fulfilled:
(i)
a change of contractor cannot be made for technical reasons linked to interchangeability or interoperability requirements with existing equipment, services or installations;
(ii)
a change of contractor would cause substantial duplication of costs for the contracting authority;
(iii)
any increase in price, including the net cumulative value of successive modifications, does not exceed 50 % of the initial contract value;
(b)
where all of the following conditions are fulfilled:
(i)
the need for modification has been brought about by circumstances which a diligent contracting authority could not foresee;
(ii)
any increase in price does not exceed 50 % of the initial contract value;
(c)
where the value of the modification is below the following thresholds:
(i)
the thresholds referred to in Article 175(1), and in point 38 of Annex I in the field of external actions, applicable at the time of the modification; and
(ii)
10 % of the initial contract value for public service and supply contracts and works or services concession contracts and 15 % of the initial contract value for public works contracts;
(d)
where both of the following conditions are fulfilled:
(i)
the minimum requirements of the initial procurement procedure are not altered;
(ii)
any ensuing modification of value complies with the conditions set out in point (c) of this subparagraph, unless such modification of value results from the strict application of the procurement documents or contractual provisions.
The initial contract value shall not take into account price revisions.
The net cumulative value of several successive modifications under point (c) of the first subparagraph shall not exceed any threshold referred to therein.
The contracting authority shall apply the 
ex post
 publicity measures set out in Article 163.
Article 173
Performance guarantees and retention money guarantees
1.   A performance guarantee shall amount to a maximum of 10 % of the total value of the contract.
It shall be fully released after final acceptance of the works, supplies or complex services, within a period subject to the time limits set out in Article 116(1) and to be specified in the contract. It may be released partially or fully upon provisional acceptance of the works, supplies or complex services.
2.   A retention money guarantee amounting to a maximum of 10 % of the total value of the contract may be constituted by deductions from interim payments as and when they are made or by deduction from the final payment.
The contracting authority shall determine the amount of the retention money guarantee which shall be proportionate to the risks identified in relation to the performance of the contract, taking into account its subject matter and the usual commercial terms applicable in the sector concerned.
A retention money guarantee shall not be used in a contract where a performance guarantee has been requested and not released.
3.   Subject to approval by the contracting authority, the contractor may request to replace the retention money guarantee by another type of guarantee referred to in Article 152.
4.   The contracting authority shall release the retention money guarantee after the expiry of the contractual liability period, within a period subject to the time limits set out in Article 116(1) and to be specified in the contract.
CHAPTER 2
Provisions applicable to contracts awarded by Union institutions on their own account
Article 174
The contracting authority
1.   Union institutions, executive agencies and Union bodies referred to in Articles 70 and 71 shall be deemed to be contracting authorities in respect of contracts awarded on their own account, except where they purchase from a central purchasing body. Departments of Union institutions shall not be deemed to be contracting authorities where they conclude service-level agreements amongst themselves.
Union institutions deemed to be contracting authorities in accordance with the first subparagraph shall, in accordance with Article 60, delegate the necessary powers for the exercise of the function of the contracting authority.
2.   Each authorising officer by delegation or subdelegation within each Union institution shall assess whether the thresholds referred to in Article 175(1) have been reached.
Article 175
Thresholds applicable and standstill period
1.   To award public and concession contracts, the contracting authority shall respect the thresholds laid down in points (a) and (b) of Article 4 of Directive 2014/24/EU when selecting a procedure referred to in Article 164(1) of this Regulation. Those thresholds shall determine the publicity measures set out in Article 163(1) and (2) of this Regulation.
2.   Subject to the exceptions and conditions specified in Annex I to this Regulation, in the case of contracts the value of which exceeds the thresholds referred to in paragraph 1, the contracting authority shall not sign the contract or framework contract with the successful tenderer until a standstill period has elapsed.
3.   The standstill period shall have a duration of 10 days when using electronic means of communication and 15 days when using other means.
Article 176
Rules on access to procurement
1.   Participation in procurement procedures shall be open on equal terms to all natural and legal persons within the scope of the Treaties and to all natural and legal persons established in a third country which has a special agreement with the Union in the field of procurement under the conditions laid down in such an agreement. It shall also be open to international organisations.
2.   For the purpose of Article 160(4), the JRC shall be considered as a legal person established in a Member State.
Article 177
Procurement rules of the World Trade Organisation
Where the plurilateral Agreement on Government Procurement concluded within the World Trade Organisation applies, the procurement procedure shall also be open to economic operators established in the states which have ratified that agreement, under the conditions laid down therein.
CHAPTER 3
Provisions applicable for procurement in the field of external actions
Article 178
External action procurement
1.   The general provisions on procurement set out in Chapter 1 of this Title shall apply to contracts covered by this Chapter subject to the special provisions relating to the arrangements for awarding external contracts laid down in Chapter 3 of Annex I. Articles 174 to 177 shall not apply to the procurement covered by this Chapter.
Subject to the exceptions and conditions specified in Annex I, the contracting authority shall not sign the contract or framework contract with the successful tenderer until a standstill period has elapsed. The standstill period shall have a duration of 10 days when using electronic means of communication and 15 days when using other means.
Article 163, points (a) and (b) of Article 164(1) and the second subparagraph of this paragraph shall only apply as from:
(a)
EUR 300 000 for service and supply contracts;
(b)
EUR 5 000 000 for works contracts.
2.   This Chapter shall apply to:
(a)
procurement where the Commission does not award contracts on its own account;
(b)
procurement by persons or entities implementing Union funds pursuant to point (c) of the first subparagraph of Article 62(1) where provided for in the contribution or financing agreements referred to in Article 154.
3.   The procurement procedures shall be laid down in the financing agreements provided for in Article 158.
4.   This Chapter shall not apply to actions under sector-specific basic acts relating to humanitarian crisis management aid, civil protection operations and humanitarian aid operations.
Article 179
Rules on access to procurement in the field of external actions
1.   Participation in procurement procedures shall be open on equal terms to all persons within the scope of the Treaties and to any other natural or legal person in accordance with the specific provisions in the basic instruments governing the cooperation sector concerned. It shall also be open to international organisations.
2.   It may be decided, under exceptional circumstances duly justified by the authorising officer responsible, to allow third-country nationals, other than those referred to in paragraph 1 of this Article, to tender for contracts.
3.   Where an agreement on widening the market for procurement of goods or services to which the Union is party applies, the procurement procedures for contracts financed by the budget shall also be open to natural and legal persons established in a third country other than those referred to in paragraphs 1 and 2, under the conditions laid down in that agreement.
TITLE VIII
GRANTS
CHAPTER 1
Scope and form of grants
Article 180
Scope and form of grants
1.   This Title applies to grants awarded under direct management.
2.   Grants may be awarded in order to finance any of the following:
(a)
an action intended to help achieve a Union policy objective (‘action grants’);
(b)
the functioning of a body which has an objective forming part of, and supporting, a Union policy (‘operating grants’).
Operating grants shall take the form of a financial contribution to the work programme of the body referred to in point (b) of the first subparagraph.
3.   Grants may take any of the forms provided for in Article 125(1).
Where the grant takes the form of financing not linked to costs pursuant to point (a) of the first subparagraph of Article 125(1):
(a)
the provisions related to eligibility and verification of costs laid down in this Title, in particular Articles 182, 184 and 185, Article 186(2), (3) and (4), Article 190, Articles 191(3) and 203(4), shall not apply;
(b)
as regards Article 181, only the procedure and the requirements referred to in paragraphs 2 and 3 of that Article, points (a) and (d) of the first subparagraph and the second subparagraph of paragraph 4, and paragraph 5, of that Article shall apply.
4.   Each Union institution may award public contracts or grants for communication activities. Grants may be awarded where the use of procurement is not appropriate due to the nature of activities.
5.   The JRC may receive funding charged to appropriations other than research and technological development appropriations in respect of its participation in grant award procedures financed in whole or in part from the budget. In such cases, Article 198(4), as far as financial capacity is concerned, and points (a) to (d) of Article 196(1) shall not apply.
Article 181
Lump sums, unit costs and flat-rate financing
1.   Where the grant takes the form of lump sums, unit costs or flat-rate financing as referred to in point (c), (d) or (e) of the first subparagraph of Article 125(1), this Title shall apply, with the exception of the provisions or parts of the provisions related to the verification of eligible costs actually incurred.
2.   Where possible and appropriate, lump sums, unit costs or flat rates shall be determined in such a way as to allow their payment upon achievement of concrete outputs and/or results.
3.   Unless otherwise provided in the basic act, the use of lump sums, unit costs or flat-rate financing shall be authorised by a decision of the authorising officer responsible, who shall act in accordance with the internal rules of the Union institution concerned.
4.   The authorisation decision shall contain at least the following:
(a)
justification concerning the appropriateness of such forms of financing with regard to the nature of the supported actions or work programmes, as well as to the risks of irregularities and fraud and costs of control;
(b)
identification of the costs or categories of costs covered by lump sums, unit costs or flat-rate financing, which shall be considered eligible in accordance with points (c), (e) and (f) of Article 186(3) and Article 186(4), and which shall exclude ineligible costs under the applicable Union rules;
(c)
description of the methods for determining lump sums, unit costs or flat-rate financing. Those methods shall be based on one of the following:
(i)
statistical data, similar objective means or an expert judgement provided by internally available experts or procured in accordance with the applicable rules; or
(ii)
beneficiary-by-beneficiary approach, by reference to certified or auditable historical data of the beneficiary or to its usual cost accounting practices;
(d)
where possible, the essential conditions triggering the payment, including, where applicable, the achievement of outputs and/or results;
(e)
where lump sums, unit costs and flat rates are not output based and/or result based, a justification on why an output based and/or result based approach is not possible or appropriate.
The methods referred to in point (c) of the first subparagraph shall ensure:
(a)
the respect for the principle of sound financial management, in particular the appropriateness of the respective amounts with regard to the required outputs and/or results taking into account foreseeable revenue to be generated by the actions or work programmes;
(b)
reasonable compliance with the principles of co-financing and no double funding.
5.   The authorisation decision shall apply for the duration of the programme or programmes unless otherwise provided in that decision.
The authorisation decision may cover the use of lump sums, unit costs or flat rates applicable to more than one specific funding programme where the nature of the activities or of the expenditure allow for a common approach. In such cases, the authorising decision may be adopted by the following:
(a)
the authorising officers responsible where all activities concerned fall under their responsibility;
(b)
the Commission where this is appropriate in view of the nature of the activities or of the expenditure or in view of the number of authorising officers concerned.
6.   The authorising officer responsible may authorise or impose, in the form of flat-rates, funding of the beneficiary’s indirect costs up to a maximum of 7 % of total eligible direct costs for the action. A higher flat rate may be authorised by a reasoned Commission decision. The authorising officer responsible shall report in the annual activity report referred to in Article 74(9) on any such decision taken, the flat rate authorised and the reasons leading to that decision.
7.   SME owners and other natural persons who do not receive a salary may declare eligible personnel costs for the work carried out by themselves under an action or work programme, on the basis of unit costs authorised in accordance with paragraphs 1 to 6.
8.   Beneficiaries may declare personnel costs for the work carried out by volunteers under an action or work programme, on the basis of unit costs authorised in accordance with paragraphs 1 to 6.
Article 182
Single lump sums
1.   A lump sum as referred to in point (d) of the first subparagraph of Article 125(1) may cover the entire eligible costs of an action or a work programme (‘single lump sum’).
2.   In accordance with Article 181(4), single lump sums may be determined on the basis of the estimated budget of the action or work programme. Such estimated budget shall comply with the principles of economy, efficiency and effectiveness. The compliance with those principles shall be verified 
ex ante
 at the time of evaluation of the grant application.
3.   When authorising single lump sums the authorising officer responsible shall comply with Article 181.
Article 183
Checks and controls on beneficiaries related to lump sums, unit costs and flat rates
1.   The authorising officer responsible shall check, at the latest before the payment of the balance, the fulfilment of the conditions triggering the payment of lump sums, unit costs or flat-rates, including, where required, the achievement of outputs and/or results. In addition, the fulfilment of those conditions may be subject to 
ex post
 controls.
The amounts of lump sums, unit costs or flat-rate financing determined 
ex ante
 by application of the method authorised by the authorising officer responsible or the Commission in accordance with Article 181 shall not be challenged by 
ex post
 controls. This is without prejudice to the right of the authorising officer responsible to check that the conditions triggering the payment as referred to in the first subparagraph of this paragraph are fulfilled, and to reduce the grant in accordance with Article 131(4) where those conditions are not fulfilled or in the event of irregularity, fraud or a breach of other obligations. Where lump sums, unit costs or flat rates are established on the basis of the usual cost accounting practices of the beneficiary Article 185(2) shall apply.
2.   The frequency and scope of checks and controls may depend, inter alia, upon the nature of the action or the beneficiary, including past irregularities or fraud attributable to that beneficiary.
3.   The conditions triggering the payment of lump sums, unit costs or flat-rates shall not require reporting on the costs actually incurred by the beneficiary.
4.   Payment of the grant on the basis of lump sums, unit costs or flat-rate financing shall not affect the right of access to the statutory records of the beneficiaries for the purposes referred to in Articles 129 and 184.
5.   For the purposes of the checks and controls referred to in paragraph 1 of this Article, points (a) and (b) of Article 186(3) shall apply.
Article 184
Periodic assessment of lump sums, unit costs or flat-rates
The method for determining lump sums, unit costs or flat rates, the underlying data and the resulting amounts, as well as the adequateness of those amounts with regard to the output and/or results delivered, shall be assessed periodically and, where appropriate, adjusted in accordance with Article 181. The frequency and scope of assessments shall depend on the evolution and the nature of the costs, in particular taking into account substantial changes in market prices and other relevant circumstances.
Article 185
Usual cost accounting practices of the beneficiary
1.   Where recourse to the usual cost accounting practices of the beneficiary is authorised, the authorising officer responsible may assess compliance of those practices with the conditions set out in Article 181(4). That assessment may be carried out 
ex ante
 or by using an appropriate strategy for 
ex post
 controls.
2.   If the compliance of the beneficiary’s usual cost accounting practices with the conditions set out in Article 181(4) has been established 
ex ante
, the amounts of lump sums, unit costs or flat-rate financing determined by application of those practices shall not be challenged by 
ex post
 controls. This shall not affect the right of the authorising officer responsible to reduce the grant in accordance with Article 131(4).
3.   The authorising officer responsible may consider that the usual cost accounting practices of the beneficiary comply with the conditions set out in Article 181(4) if they are accepted by national authorities under comparable funding schemes.
Article 186
Eligible costs
1.   Grants shall not exceed an overall ceiling expressed in terms of an absolute value (‘maximum grant amount’) which shall be established on the basis of:
(a)
the overall amount of financing not linked to costs in the case referred to in point (a) of the first subparagraph of Article 125(1);
(b)
estimated eligible costs, where possible, in the case referred to in point (b) of the first subparagraph of Article 125(1);
(c)
the overall amount of the estimated eligible costs clearly defined in advance in the form of lump sums, unit costs or flat rates as referred to in points (c), (d) and (e) of the first subparagraph of Article 125(1).
Without prejudice to the basic act, grants may in addition be expressed as a percentage of the estimated eligible costs, where the grant takes the form specified in point (b) of the first subparagraph, or as a percentage of the lump sums, unit costs or flat rate financing referred to in point (c) of the first subparagraph.
Where the grant takes the form specified in point (b) of the first subparagraph of this paragraph and where, due to specificities of an action, the grant can only be expressed in terms of an absolute value, the verification of the eligible costs shall be done in accordance with Article 155(4) and, where applicable, Article 155(5).
2.   Without prejudice to the maximum co-financing rate specified in the basic act:
(a)
the grant shall not exceed the eligible costs;
(b)
where the grant takes the form specified in point (b) of the first subparagraph of paragraph 1 and where the estimated eligible costs include costs for volunteers’ work referred to in Article 181(8), the grant shall not exceed the estimated eligible costs other than the costs for volunteers’ work.
3.   Eligible costs actually incurred by the beneficiary, as referred to in point (b) of the first subparagraph of Article 125(1), shall meet all of the following criteria:
(a)
they are incurred during the duration of the action or of the work programme, with the exception of costs relating to final reports and audit certificates;
(b)
they are indicated in the estimated overall budget of the action or work programme;
(c)
they are necessary for the implementation of the action or of the work programme which is the subject of the grant;
(d)
they are identifiable and verifiable, in particular being recorded in the accounting records of the beneficiary and determined according to the applicable accounting standards of the country where the beneficiary is established and according to the usual cost accounting practices of the beneficiary;
(e)
they comply with the requirements of applicable tax and social legislation;
(f)
they are reasonable, justified, and comply with the principle of sound financial management, in particular regarding economy and efficiency.
4.   Calls for proposals shall specify the categories of costs considered as eligible for Union funding.
Unless provided otherwise in the basic act and in addition to paragraph 3 of this Article, the following categories of costs shall be eligible where the authorising officer responsible has declared them as such under the call for proposals:
(a)
costs relating to a pre-financing guarantee lodged by the beneficiary, where that guarantee is required by the authorising officer responsible pursuant to Article 152(1);
(b)
costs relating to certificates on the financial statements and operational verification reports, where such certificates or reports are required by the authorising officer responsible;
(c)
VAT, where it is not recoverable under the applicable national VAT legislation and is paid by a beneficiary other than a non-taxable person within the meaning of the first subparagraph of Article 13(1) of Council Directive 2006/112/EC 
(
56
)
;
(d)
depreciation costs, provided they are actually incurred by the beneficiary;
(e)
salary costs of the personnel of national administrations to the extent that they relate to the cost of activities which the relevant public authority would not carry out if the project concerned were not undertaken.
For the purposes of point (c) of the second subparagraph:
(a)
VAT shall be considered as not recoverable if according to national law it is attributable to any of the following activities:
(i)
exempt activities without right of deduction;
(ii)
activities which fall outside the scope of VAT;
(iii)
activities, as referred to in point (i) or (ii), in respect of which VAT is not deductible but refunded by means of specific refund schemes or compensation funds not referred to in Directive 2006/112/EC, even if that scheme or fund is established by national VAT legislation;
(b)
VAT relating to the activities listed in Article 13(2) of Directive 2006/112/EC shall be regarded as paid by a beneficiary other than a non-taxable person within the meaning of the first subparagraph of Article 13(1) of that Directive, regardless of whether those activities are regarded by the Member State concerned as activities engaged in by bodies governed by public law acting as public authorities.
Article 187
Affiliated entities and sole beneficiary
1.   For the purpose of this Title, the following entities shall be considered as entities affiliated to the beneficiary:
(a)
entities forming the sole beneficiary in accordance with paragraph 2;
(b)
entities that satisfy the eligibility criteria and that do not fall within one of the situations referred to in Articles 136(1) and 141(1) and that have a link with the beneficiary, in particular a legal or capital link, which is neither limited to the action nor established for the sole purpose of its implementation.
Section 2 of Chapter 2 of Title V shall apply also to affiliated entities.
2.   Where several entities satisfy the criteria for being awarded a grant and together form one entity, that entity may be treated as the sole beneficiary, including where the entity is specifically established for the purpose of implementing the action to be financed by the grant.
3.   Unless otherwise provided in the call for proposals, entities affiliated to a beneficiary may participate in the implementation of the action, provided that both of the following conditions are fulfilled:
(a)
the entities concerned are identified in the grant agreement;
(b)
the entities concerned abide by the rules applicable to the beneficiary under the grant agreement with regard to:
(i)
eligibility of costs or conditions triggering the payment;
(ii)
rights of checks and audits by the Commission, OLAF and the Court of Auditors.
Costs incurred by such entities may be accepted as eligible costs actually incurred or may be covered by lump sums, unit costs and flat-rate financing.
CHAPTER 2
Principles
Article 188
General principles applicable to grants
Grants shall be subject to the principles of:
(a)
equal treatment;
(b)
transparency;
(c)
co-financing;
(d)
non-cumulative award and no double financing;
(e)
non-retroactivity;
(f)
no-profit.
Article 189
Transparency
1.   Grants shall be awarded following a publication of calls for proposals, except in the cases referred to in Article 195.
2.   All grants awarded in the course of a financial year shall be published in accordance with Article 38(1) to (4).
3.   Following the publication referred to in paragraphs 1 and 2, when requested by the European Parliament and by the Council, the Commission shall forward a report to them on:
(a)
the number of applicants in the preceding financial year;
(b)
the number and percentage of successful applications per call for proposals;
(c)
the average duration of the procedure from the date of closure of the call for proposals to the award of a grant;
(d)
the number and amount of grants for which an 
ex post
 publication did not take place in the preceding financial year in accordance with Article 38(4).
(e)
any grant awarded to financial institutions, including the EIB or the EIF in accordance with point (g) of the first paragraph of Article 195.
Article 190
Co-financing
1.   Grants shall involve co-financing. As a result, the resources necessary to carry out the action or the work programme shall not be provided entirely by the grant.
Co-financing may be provided in the form of the beneficiary’s own resources, income generated by the action or work programme or financial or in-kind contributions from third parties.
2.   In-kind contributions from third parties in the form of volunteers’ work valued in accordance with Article 181(8) shall be presented as eligible costs in the estimated budget. They shall be presented separately from other eligible costs. Volunteers’ work may comprise up to 50 % of the co-financing. For the purposes of calculating that percentage, in-kind contributions and other co-financing shall be based on the estimates provided by the applicant.
Other in-kind contributions from third parties shall be presented separately from the contributions to the eligible costs in the estimated budget. Their approximate value shall be indicated in the estimated budget and shall not be subject to subsequent changes.
3.   By way of derogation from paragraph 1, an external action may be financed in full by the grant where this is essential for it to be carried out. In such a case, justification shall be provided in the award decision.
4.   This Article shall not apply to interest rate rebates and guarantee fee subsidies.
Article 191
Principle of non-cumulative award and prohibition of double funding
1.   Each action may give rise to the award of only one grant from the budget to any one beneficiary, except where otherwise authorised in the relevant basic acts.
A beneficiary may be awarded only one operating grant from the budget per financial year.
An action may be financed jointly from separate budget lines by different authorising officers responsible.
2.   The applicant shall immediately inform the authorising officers of any multiple applications and multiple grants relating to the same action or to the same work programme.
3.   In no circumstances shall the same costs be financed twice by the budget.
4.   In relation to the following types of support, paragraphs 1 and 2 shall not apply and, where appropriate, the Commission may decide not to verify whether the same cost was financed twice:
(a)
study, research, training or education support paid to natural persons;
(b)
direct support paid to natural persons most in need, such as unemployed persons and refugees.
Article 192
No-profit principle
1.   Grants shall not have the purpose or effect of producing a profit within the framework of the action or the work programme of the beneficiary (‘no-profit principle’).
2.   For the purposes of paragraph 1, a profit shall be defined as a surplus, calculated at the payment of the balance, of receipts over the eligible costs of the action or work programme, where receipts are limited to the Union grant and the revenue generated by that action or work programme.
In the case of an operating grant, amounts dedicated to the building up of reserves shall not be taken into account for verifying compliance with the no-profit principle.
3.   Paragraph 1 shall not apply to:
(a)
actions the objective of which is the reinforcement of the financial capacity of a beneficiary, or actions which generate income to ensure their continuity after the period of Union financing provided for in the grant agreement;
(b)
study, research, training or education support paid to natural persons or other direct support paid to natural persons most in need, such as unemployed persons and refugees;
(c)
actions implemented by non-profit organisations;
(d)
grants in the form referred to in point (a) of the first subparagraph of Article 125(1);
(e)
low value grants.
4.   Where a profit is made, the Commission shall be entitled to recover the percentage of the profit corresponding to the Union contribution to the eligible costs actually incurred by the beneficiary in carrying out the action or work programme.
Article 193
Principle of non-retroactivity
1.   Unless otherwise provided in this Article grants shall not be awarded retroactively.
2.   A grant may be awarded for an action which has already begun provided that the applicant can demonstrate the need for starting the action prior to signature of the grant agreement.
In such cases, costs incurred prior to the date of submission of the grant application shall not be eligible, except:
(a)
in duly justified exceptional cases as provided for in the basic act; or
(b)
in the event of extreme urgency for measures referred to in point (a) or (b) of the first paragraph of Article 195 whereby an early intervention by the Union would be of major importance.
In the case referred to in point (b) of the second subparagraph, the costs incurred by a beneficiary before the date of submission of the application shall be eligible for Union financing under the following conditions:
(a)
the reasons for such derogation have been properly substantiated by the authorising officer responsible;
(b)
the grant agreement explicitly sets the eligibility date earlier than the date for submission of applications.
The authorising officer by delegation shall report on each of the cases referred to in this paragraph under the heading ‘Derogations from the principle of non-retroactivity pursuant to Article 193 of the Financial Regulation’ in the annual activity report referred to in Article 74(9).
3.   Grants shall not be awarded retroactively for actions already completed.
4.   In the case of operating grants, the grant agreement shall be signed within four months of the start of the beneficiary’s financial year. Costs incurred before the grant application was submitted or before the start of the beneficiary’s financial year shall not be eligible for financing. The first instalment shall be paid to the beneficiary within 30 calendar days of the signature of the grant agreement.
CHAPTER 3
Grant award procedure and grant agreement
Article 194
Content and publication of calls for proposals
1.   Calls for proposals shall specify:
(a)
the objectives pursued;
(b)
the eligibility, exclusion, selection and award criteria and the relevant supporting documents;
(c)
the arrangements for Union financing, specifying all types of Union contributions, in particular the forms of grant;
(d)
the arrangements and final date for the submission of proposals;
(e)
the planned date by which all applicants are to be informed of the outcome of the evaluation of their application and the indicative date for the signature of grant agreements.
2.   The dates referred to in point (e) of paragraph 1 shall be fixed on the basis of the following periods:
(a)
for informing all applicants of the outcome of the evaluation of their application, a maximum of six months from the final date for submission of complete proposals;
(b)
for signing grant agreements with applicants, a maximum of three months from the date of informing applicants that they have been successful.
Those periods may be adjusted in order to take into account any time needed to comply with specific procedures that may be required by the basic act in accordance with Regulation (EU) No 182/2011 and may be exceeded in exceptional, duly justified cases, in particular for complex actions, where there is a large number of proposals or delays attributable to the applicants.
The authorising officer by delegation shall report in his or her annual activity report on the average time taken to inform applicants and to sign grant agreements. In the event of the periods referred to in the first subparagraph being exceeded, the authorising officer by delegation shall give reasons and, where not duly justified in accordance with the second subparagraph, shall propose remedial action.
3.   Calls for proposals shall be published on the website of Union institutions and by any other appropriate means, including the 
Official Journal of the European Union
, where it is necessary to provide additional publicity among potential beneficiaries. Calls for proposals may be published subject to the adoption of the financing decision referred to in Article 110, including during the year preceding budget implementation. Any modification of the content of the calls for proposals shall be published under the same conditions.
Article 195
Exceptions to calls for proposals
Grants may be awarded without a call for proposals only in the following cases:
(a)
for the purposes of humanitarian aid, emergency support operations, civil protection operations or crisis management aid;
(b)
in other exceptional and duly substantiated emergencies;
(c)
to bodies with a de jure or de facto monopoly or to bodies designated by Member States, under their responsibility, where those Member States are in a de jure or de facto monopoly situation;
(d)
to bodies identified by a basic act, within the meaning of Article 58, as beneficiaries or to bodies designated by Member States, under their responsibility, where those Member States are identified by a basic act as beneficiaries;
(e)
in the case of research and technological development, to bodies identified in the work programme referred to in Article 110, where the basic act expressly provides for that possibility, and on condition that the project does not fall under the scope of a call for proposals;
(f)
for activities with specific characteristics that require a particular type of body on account of its technical competence, its high degree of specialisation or its administrative powers, on condition that the activities concerned do not fall within the scope of a call for proposals;
(g)
to the EIB or the EIF for actions of technical assistance. In such cases, points (a) to (d) of Article 196(1) shall not apply.
Where the particular type of body referred to in point (f) of the first paragraph is a Member State, the grant may also be awarded without a call for proposals to the body designated by the Member State, under its responsibility, for the purpose of implementing the action.
The cases referred to in points (c) and (f) of the first paragraph shall be duly substantiated in the award decision.
Article 196
Content of grant applications
1.   The grant application shall contain the following:
(a)
information on the legal status of the applicant;
(b)
a declaration on the applicant’s honour in accordance with Article 137(1) and on compliance with the eligibility and selection criteria;
(c)
information necessary to demonstrate the applicant’s financial and operational capacity to carry out the proposed action or work programme and, if decided by the authorising officer responsible on the basis of a risk assessment, supporting documents confirming that information, such as the profit and loss account and the balance sheet for up to the three last financial years for which the accounts were closed;
Such information and supporting documents shall not be requested from applicants to which the verification of the financial or operational capacity does not apply in accordance with Article 198(5) or (6). In addition, supporting documents shall not be requested for low value grants;
(d)
where the application concerns a grant for an action for which the amount exceeds EUR 750 000 or an operating grant which exceeds EUR 100 000, an audit report produced by an approved external auditor, where it is available, and always in cases where a statutory audit is required by Union or national law, certifying the accounts for up to the last three available financial years. In all other cases, the applicant shall provide a self-declaration signed by its authorised representative certifying the validity of its accounts for up to the last three available financial years;
The first subparagraph shall apply only to the first application made by a beneficiary to an authorising officer responsible in any one financial year.
In the case of agreements between the Commission and a number of beneficiaries, the thresholds set in the first subparagraph shall apply to each beneficiary.
In the case of partnerships referred to in Article 130(4), the audit report referred to in the first subparagraph of this point, covering the last two financial years available, must be produced before signature of the financial framework partnership agreement.
The authorising officer responsible may, depending on a risk assessment, waive the obligation referred to in the first subparagraph for education and training establishments and, in the case of agreements with a number of beneficiaries, beneficiaries who have accepted joint and several liabilities or who do not bear any financial responsibility.
The first subparagraph shall not apply to persons and entities eligible under indirect management to the extent that they comply with the conditions specified in point (c) of the first subparagraph of Article 62(1) and in Article 154;
(e)
a description of the action or work programme and an estimated budget, which:
(i)
shall have revenue and expenditure in balance; and
(ii)
shall indicate the estimated eligible costs of the action or work programme.
Points (i) and (ii) shall not apply to multi-donor actions.
By way of derogation from point (i), in duly justified cases, the estimated budget may include provisions for contingencies or possible variations in exchange rates;
(f)
indication of the sources and amounts of Union funding received or applied for in respect of the same action or part of the action or for the functioning of the applicant during the same financial year as well as any other funding received or applied for the same action.
2.   The application may be divided in several parts that may be submitted at different stages in accordance with Article 200(2).
Article 197
Eligibility criteria
1.   The eligibility criteria shall determine the conditions for participating in a call for proposals.
2.   Any of the following applicants shall be eligible for participating in a call for proposals:
(a)
legal persons;
(b)
natural persons, in so far as this is required by the nature or characteristics of the action or the objective pursued by the applicant;
(c)
entities which do not have legal personality under the applicable national law, provided that their representatives have the capacity to undertake legal obligations on behalf of the entities and that the entities offer guarantees for the protection of the financial interests of the Union equivalent to those offered by legal persons. In particular the applicant shall have a financial and operational capacity equivalent to that of a legal person. The representatives of the applicant shall prove that those conditions are satisfied.
3.   The call for proposals may lay down additional eligibility criteria which shall be established with due regard for the objectives of the action and shall comply with the principles of transparency and non-discrimination.
4.   For the purposes of Article 180(5) and of this Article, the JRC shall be considered as a legal person established in a Member State.
Article 198
Selection criteria
1.   The selection criteria shall be such as to make it possible to assess the applicant’s ability to complete the proposed action or work programme.
2.   The applicant shall have stable and sufficient sources of funding to maintain his or her activity throughout the period for which the grant is awarded and to participate in its funding (‘financial capacity’).
3.   The applicant shall have the professional competencies and qualifications required to complete the proposed action or work programme unless specifically provided otherwise in the basic act (‘operational capacity’).
4.   Financial and operational capacity shall be verified in particular on the basis of an analysis of any information or supporting documents referred to in Article 196.
If no supporting documents were requested in the call for proposals and if the authorising officer responsible has reasonable grounds to question the financial or operational capacity of an applicant, he or she shall request the applicant to provide any appropriate documents.
In the case of partnerships the verification shall be performed in accordance with Article 130(6).
5.   The verification of financial capacity shall not apply to:
(a)
natural persons in receipt of education support;
(b)
natural persons most in need, such as unemployed persons and refugees, and in receipt of direct support;
(c)
public bodies, including Member State organisations;
(d)
international organisations;
(e)
persons or entities applying for interest rate rebates and guarantee fee subsidies where the objective of those rebates and subsidies is to reinforce the financial capacity of a beneficiary or to generate an income.
6.   The authorising officer responsible may, depending on a risk assessment, waive the obligation to verify the operational capacity of public bodies, Member State organisations or international organisations.
Article 199
Award criteria
The award criteria shall be such as to make it possible to:
(a)
assess the quality of the proposals submitted in the light of the objectives and priorities set and of the expected results;
(b)
award grants to the actions or to the work programmes which maximise the overall effectiveness of the Union funding;
(c)
evaluate the grant applications.
Article 200
Evaluation procedure
1.   Proposals shall be evaluated, on the basis of the pre-announced selection and award criteria, with a view to determining which proposals may be financed.
2.   The authorising officer responsible shall, where appropriate, divide the process into several procedural stages. The rules governing the process shall be announced in the call for proposals.
The applicants whose proposals are rejected at any stage shall be informed in accordance with paragraph 7.
The same documents and information shall not be required more than once during the same procedure.
3.   The evaluation committee referred to in Article 150 or, where appropriate, the authorising officer responsible may ask an applicant to provide additional information or to clarify the supporting documents submitted in accordance with Article 151. The authorising officer shall keep appropriate records of contacts with applicants during the procedure.
4.   Upon completion of its work, the members of the evaluation committee shall sign a record of all the proposals examined, containing an assessment of their quality and identifying those which may receive funding.
Where necessary that record shall rank the proposals examined, provide recommendations on the maximum amount to award and possible non-substantial adjustments to the grant application.
The record shall be kept for future reference.
5.   The authorising officer responsible may invite an applicant to adjust its proposal in the light of the recommendations of the evaluation committee. The authorising officer responsible shall keep appropriate records of contacts with applicants during the procedure.
6.   The authorising officer responsible shall, on the basis of the evaluation, take his or her decision giving at least:
(a)
the subject and the overall amount of the decision;
(b)
the names of the successful applicants, the title of the actions, the amounts accepted and the reasons for that choice, including where it is inconsistent with the opinion of the evaluation committee;
(c)
the names of any applicants rejected and the reasons for that rejection.
7.   The authorising officer responsible shall inform applicants in writing of the decision on their application. If the grant requested is not awarded, the Union institution concerned shall give the reasons for the rejection of the application. Rejected applicants shall be informed as soon as possible of the outcome of the evaluation of their application and in any case within 15 calendar days after information has been sent to the successful applicants.
8.   For grants awarded pursuant to Article 195, the authorising officer responsible may:
(a)
decide not to apply paragraphs 2 and 4 of this Article and Article 150;
(b)
merge the content of the evaluation report and the award decision into a single document and sign it.
Article 201
Grant agreement
1.   Grants shall be covered by a written agreement.
2.   The grant agreement shall at least include the following:
(a)
the subject;
(b)
the beneficiary;
(c)
the duration, namely:
(i)
the date of its entry into force;
(ii)
the starting date and the duration of the action or the financial year of the funding;
(d)
a description of the action or, for an operating grant, of the work programme together with a description of the results expected;
(e)
the maximum amount of Union funding expressed in euro, the estimated budget of the action or work programme and the form of the grant;
(f)
the rules regarding reporting and payments and the procurement rules provided for in Article 205;
(g)
the acceptance by the beneficiary of the obligations referred to in Article 129;
(h)
provisions governing the visibility of the Union financial support, except in duly justified cases where public display is not possible or appropriate;
(i)
the applicable law which shall be Union law, complemented, where necessary, by national law as specified in the grant agreement. Derogation may be made in the grant agreements concluded with international organisations;
(j)
the competent court or arbitration tribunal to hear disputes.
3.   Pecuniary obligations of entities or persons other than States arising from the implementation of a grant agreement shall be enforceable in accordance with Article 100(2).
4.   Amendments to grant agreements shall not have the purpose or the effect of making such changes that would call into question the grant award decision or be contrary to the principle of equal treatment of applicants.
CHAPTER 4
Implementation of grants
Article 202
Amount of the grant and extension of audit findings
1.   The amount of the grant shall not become final until after the authorising officer responsible has approved the final reports and, where applicable, the accounts, without prejudice to subsequent audits, checks and investigations by the Union institution concerned, OLAF or the Court of Auditors. Article 131(4) shall apply also after the amount of the grant has become final.
2.   Where controls or audits demonstrate systemic or recurrent irregularities, fraud or a breach of obligations attributable to the beneficiary and having a material impact on a number of grants awarded to that beneficiary under similar conditions, the authorising officer responsible may suspend the implementation of the grant agreement or payments under all the grants concerned or, where appropriate, terminate the grant agreements concerned with that beneficiary, having regard to the seriousness of the findings.
The authorising officer responsible may, in addition, reduce the grants, reject ineligible costs and recover amounts unduly paid in respect of all the grants affected by the systemic or recurrent irregularities, fraud or breach of obligations referred to in the first subparagraph that may be subject to audits, checks and investigations in accordance with the grant agreements affected.
3.   The authorising officer responsible shall determine the amounts to be reduced or recovered, wherever possible and practicable, on the basis of costs unduly declared as eligible for each grant concerned, following acceptance of the revised reports and financial statements submitted by the beneficiary.
4.   Where it is not possible or practicable to quantify precisely the amount of ineligible costs for each grant concerned, the amounts to be reduced or recovered may be determined by extrapolating the reduction or recovery rate applied to the grants for which the systemic or recurrent irregularities, fraud or breach of obligations have been demonstrated, or, where ineligible costs cannot serve as a basis for determining the amounts to be reduced or recovered, by applying a flat rate, having regard to the principle of proportionality. The beneficiary shall be given the opportunity to propose a duly substantiated alternative method or rate before the reduction or recovery is made.
Article 203
Supporting documents for payment requests
1.   The authorising officer responsible shall specify the supporting documents required to accompany payment requests.
2.   For each grant, pre-financing may be split into several instalments in accordance with sound financial management. The request for a further pre-financing instalment shall be accompanied by a beneficiary’s statement on the consumption of previous pre-financing. The instalment shall be paid in full if at least 70 % of the total amount of any earlier pre-financing has been consumed. Otherwise, the instalment shall be reduced by the amounts still to be consumed until that threshold is reached.
3.   The beneficiary shall, without prejudice to the obligation to provide supporting documents, certify on its honour that information contained in payment requests is full, reliable and true. The beneficiary shall also certify that the costs incurred are eligible in accordance with the grant agreement and that payment requests are substantiated by adequate supporting documents that may be checked.
4.   A certificate on the financial statements of the action or the work programme and underlying accounts may be demanded by the authorising officer responsible in support of interim payments or payments of balances of any amount. Such a certificate shall be requested on the basis of a risk assessment taking into account, in particular, the amount of the grant, the amount of the payment, the nature of the beneficiary and the nature of the supported activities.
The certificate shall be produced by an approved external auditor or, in the case of public bodies, by a competent and independent public officer.
The certificate shall certify, in accordance with a methodology approved by the authorising officer responsible and on the basis of agreed-upon procedures compliant with international standards, that the costs declared by the beneficiary in the financial statements on which the payment request is based are real, accurately recorded and eligible in accordance with the grant agreement. In specific and duly justified cases, the authorising officer responsible may request the certificate in the form of an opinion or other format in accordance with international standards.
5.   An operational verification report, produced by an independent third party approved by the authorising officer responsible, may be requested by the authorising officer responsible in support of any payment, on the basis of a risk assessment. The operational verification report shall state that the operational verification was done in accordance with a methodology approved by the authorising officer responsible and whether the action or work programme was actually implemented in accordance with the conditions set out in the grant agreement.
Article 204
Financial support to third parties
Where implementation of an action or a work programme requires the provision of financial support to third parties, the beneficiary may provide such financial support if the conditions for such provision are defined in the grant agreement between the beneficiary and the Commission, with no margin for discretion by the beneficiary.
No margin for discretion shall be considered to exist if the grant agreement specifies the following:
(a)
the maximum amount of financial support that can be paid to a third party which shall not exceed EUR 60 000 and the criteria for determining the exact amount;
(b)
the different types of activities that may receive such financial support, on the basis of a fixed list;
(c)
the definition of the persons or categories of persons which may receive such financial support and the criteria for providing it.
The threshold referred to in point (a) of the second paragraph may be exceeded where achieving the objectives of the actions would otherwise be impossible or overly difficult.
Article 205
Implementation contracts
1.   Without prejudice to Directive 2014/24/EU and Directive 2014/25/EU of the European Parliament and of the Council 
(
57
)
, where the implementation of the action or work programme requires the award of a public contract, the beneficiary may award the public contract in accordance with its usual purchasing practices provided that the public contract is awarded to the tender offering best value for money or, as appropriate, to the tender offering the lowest price, while avoiding any conflict of interests.
2.   Where implementation of the action or work programme requires the award of a public contract with a value of more than EUR 60 000, the authorising officer responsible may, if duly justified, require the beneficiary to abide by special rules in addition to those referred to in paragraph 1.
Those special rules shall be based on rules contained in this Regulation and shall be proportionate to the value of the public contracts concerned, the relative size of the Union contribution in relation to the total cost of the action and the risk. Such special rules shall be included in the grant agreement.
TITLE IX
PRIZES
Article 206
General rules
1.   Prizes shall be awarded in accordance with the principles of transparency and equal treatment and shall promote the achievement of policy objectives of the Union.
2.   Prizes shall not be awarded directly without a contest.
Contests for prizes with a unit value of EUR 1 000 000 or more may only be published where those prizes are mentioned in the financing decision referred to in Article 110 and after information on such prizes has been submitted to the European Parliament and to the Council.
3.   The amount of the prize shall not be linked to costs incurred by the winner.
4.   Where implementation of an action or work programme requires prizes to be awarded to third parties by a beneficiary, that beneficiary may award such prizes provided that the eligibility and award criteria, the amount of the prizes and the payment arrangements are defined in the grant agreement between the beneficiary and the Commission, with no margin for discretion.
Article 207
Rules of contest, award and publication
1.   Rules of contests shall:
(a)
specify the eligibility criteria;
(b)
specify the arrangements and the final date for the registration of applicants, if required, and for the submission of applications;
(c)
specify the exclusion criteria as set out in Articles 136 and the grounds for rejection set out in Article 141;
(d)
provide for the sole liability of the applicant in the event of a claim relating to the activities carried out in the framework of the contest;
(e)
provide for acceptance by the winners of the obligations referred to in Article 129 and of the publicity obligations as specified in the rules of the contest;
(f)
specify the award criteria, which shall be such as to make possible to assess the quality of the applications with regard to the objectives pursued and the expected results and to determine objectively whether applications are successful;
(g)
specify the amount of the prize or prizes;
(h)
specify the arrangements for the payment of prizes to the winners after their award.
For the purposes of point (a) of the first subparagraph, beneficiaries shall be eligible, unless stated otherwise in the rules of contest.
Article 194(3) shall apply 
mutatis mutandis
 to the publication of contests.
2.   Rules of contests may set the conditions for cancelling the contest, in particular where its objectives cannot be fulfilled.
3.   Prizes shall be awarded by the authorising officer responsible following an evaluation by the evaluation committee referred to in Article 150.
Article 200(4) and (6) shall apply 
mutatis mutandis
 to the award decision.
4.   Applicants shall be informed as soon as possible of the outcome of the evaluation of their application and in any case within 15 calendar days after the award decision has been taken by the authorising officer.
The decision to award the prize shall be notified to the winning applicant and shall serve as the legal commitment.
5.   All prizes awarded in the course of a financial year shall be published in accordance with Article 38(1) to (4).
When requested by the European Parliament and by the Council following the publication, the Commission shall forward them a report on:
(a)
the number of applicants in the past year;
(b)
the number of applicants and the percentage of successful applications per contest;
(c)
a list of the experts having taken part in evaluation committees in the past year, together with a reference to the procedure for their selection.
TITLE X
FINANCIAL INSTRUMENTS, BUDGETARY GUARANTEES AND FINANCIAL ASSISTANCE
CHAPTER 1
Common provisions
Article 208
Scope and implementation
1.   Where it proves to be the most appropriate way to achieve policy objectives of the Union, the Union may establish financial instruments or provide budgetary guarantees or financial assistance backed by the budget by means of a basic act defining their scope and period of implementation.
2.   Member States may contribute to the Union’s financial instruments, budgetary guarantees or financial assistance. If authorised by the basic act, third parties may also contribute.
3.   Where financial instruments are implemented under shared management with Member States, sector-specific rules shall apply.
4.   Where financial instruments or budgetary guarantees are implemented under indirect management, the Commission shall conclude agreements with entities pursuant to points (c)(ii), (iii), (v) and (vi) of the first subparagraph of Article 62(1). Where the systems, rules and procedures of those entities have been assessed pursuant to Article 154(4), they may fully rely on those systems, rules and procedures. Those entities may, when implementing financial instruments and budgetary guarantees under indirect management, conclude agreements with financial intermediaries which shall be selected in accordance with procedures equivalent to those applied by the Commission. Those entities shall transpose the requirements pursuant to Article 155(2) in those agreements.
The Commission shall remain responsible for ensuring that the implementation framework for financial instruments complies with the principle of sound financial management and supports the attainment of defined and time-bound policy objectives, measurable in terms of outputs and/or results. The Commission shall be accountable for the implementation of financial instruments without prejudice to the entrusted entities’ legal and contractual responsibility in accordance with the applicable law and Article 129.
Where third countries contribute to financial instruments or budgetary guarantees pursuant to paragraph 2, the basic act may allow for the designation of eligible implementing entities or counterparts from the countries concerned.
5.   The Court of Auditors shall have full access to any information related to the financial instruments, budgetary guarantees and financial assistance, including by means of on-the-spot checks.
The Court of Auditors shall be the external auditor responsible for the projects and programmes supported by a financial instrument, a budgetary guarantee or a financial assistance.
Article 209
Principles and conditions applicable to financial instruments and budgetary guarantees
1.   Financial instruments and budgetary guarantees shall be used in accordance with the principles of sound financial management, transparency, proportionality, non-discrimination, equal treatment and subsidiarity, and in accordance with their objectives.
2.   Financial instruments and budgetary guarantees shall:
(a)
address market failures or sub-optimal investment situations and provide support, in a proportionate manner, only to final recipients that are deemed economically viable according to internationally accepted standards at the time of the Union financial support;
(b)
achieve additionality by preventing the replacement of potential support and investment from other public or private sources;
(c)
not distort competition in the internal market and be consistent with State aid rules;
(d)
achieve a leverage and a multiplier effect, with a target range of values based on an 
ex ante
 evaluation for the corresponding financial instrument or budgetary guarantee, by mobilising a global investment exceeding the size of the Union contribution or guarantee, including, where appropriate, the maximisation of private investment;
(e)
be implemented in a way to ensure that there is a common interest of the implementing entities or counterparts involved in the implementation in achieving the policy objectives defined in the relevant basic act, with provisions on for example co-investment, risk sharing requirements or financial incentives, while preventing a conflict of interests with other activities of the entities or counterparts;
(f)
provide for remuneration of the Union that is consistent with the sharing of risk among financial participants and the policy objectives of the financial instrument or budgetary guarantee;
(g)
where remuneration of the implementing entities or the counterparts involved in the implementation is due, provide that such remuneration is performance-based and comprises:
(i)
administrative fees to remunerate the entity or counterpart for the work carried out in the implementation of a financial instrument or budgetary guarantee, which shall, to the extent possible, be based on the operations carried out or the amounts disbursed; and
(ii)
where appropriate, policy related incentives to promote the achievement of the policy objectives or incentivise the financial performance of the financial instrument or budgetary guarantee.
Exceptional expenses may be reimbursed in duly justified cases;
(h)
be based on 
ex ante
 evaluations, individually or as part of a programme, in line with Article 34, containing explanations concerning the choice of the type of financial operation taking into account the policy objectives pursued and the associated financial risks and savings for the budget.
The evaluations referred to in point (h) of the first subparagraph shall be reviewed and updated to take into account the effect of major socioeconomic changes on the rationale of the financial instrument or budgetary guarantee.
3.   Without prejudice to sector-specific rules for shared management, revenue, including dividends, capital gains, guarantee fees and interest on loans and on amounts on fiduciary accounts paid back to the Commission or on fiduciary accounts opened for financial instruments or budgetary guarantees and attributable to the support from the budget under a financial instrument or a budgetary guarantee, shall be entered in the budget after deduction of management costs and fees.
Annual repayments, including capital repayments, guarantees released, and repayments of the principal of loans, paid back to the Commission or to fiduciary accounts opened for financial instruments or budgetary guarantees and attributable to the support from the budget under a financial instrument or a budgetary guarantee, shall constitute internal assigned revenue in accordance with point (f) of Article 21(3) and shall be used for the same financial instrument or budgetary guarantee, without prejudice to Article 215(5), for a period not exceeding the period for the budgetary commitment plus two years, unless otherwise specified in a basic act.
The Commission shall take into account such internal assigned revenue when proposing the amount for future allocations for financial instruments or budgetary guarantees.
Notwithstanding the second subparagraph, the outstanding amount of assigned revenue authorised under a basic act that is to be repealed or terminates may also be assigned to another financial instrument pursuing similar objectives, where this is provided in the basic act establishing that financial instrument.
4.   The authorising officer responsible for a financial instrument, a budgetary guarantee or a financial assistance shall produce a financial statement covering the period 1 January to 31 December, in accordance with Article 243 and in compliance with the accounting rules referred to in Article 80 and the International Public Sector Accounting Standards (IPSAS).
For financial instruments and budgetary guarantees implemented under indirect management, the authorising officer responsible shall ensure that unaudited financial statements covering the period 1 January to 31 December prepared in compliance with the accounting rules referred to in Article 80 and with IPSAS, as well as any information necessary to produce financial statements in accordance with Article 82(2), be provided by the entities pursuant to points (c)(ii), (iii), (v) and (vi) of the first subparagraph of Article 62(1) by 15 February of the following financial year and that audited financial statements be provided by those entities by 15 May of the following financial year.
Article 210
Financial liability of the Union
1.   The financial liability and aggregate net payments from the budget shall not exceed at any time:
(a)
for financial instruments: the amount of the relevant budgetary commitment made for it;
(b)
for budgetary guarantees: the amount of the budgetary guarantee authorised by the basic act;
(c)
for financial assistance: the maximum amount of funds that the Commission is empowered to borrow for funding the financial assistance as authorised by the basic act, and the relevant interest.
2.   Budgetary guarantees and financial assistance may generate a contingent liability for the Union which shall only exceed the financial assets provided to cover the financial liability of the Union if provided for in a basic act establishing a budgetary guarantee or financial assistance and under the conditions set out therein.
3.   For the purposes of the annual assessment provided for in point (j) of Article 41(5), the contingent liabilities arising from budgetary guarantees or financial assistance borne by the budget shall be deemed sustainable, if their forecast multiannual evolution is compatible with the limits set by the regulation laying down the multiannual financial framework provided for in Article 312(2) TFEU and the ceiling on annual payment appropriations set out in Article 3(1) of Decision 2014/335/EU, Euratom.
Article 211
Provisioning of financial liabilities
1.   For budgetary guarantees and financial assistance to third countries, a basic act shall set out a provisioning rate as a percentage of the amount of the financial liability authorised. That amount shall exclude the contributions referred to in Article 208(2).
The basic act shall provide for the review of the provisioning rate at least every three years.
2.   The setting of a provisioning rate shall be guided by a qualitative and quantitative assessment by the Commission of the financial risks arising from a budgetary guarantee or a financial assistance to a third country in accordance with the principle of prudence, whereby assets and profits shall not be overestimated and liabilities and losses shall not be underestimated.
Unless otherwise specified in the basic act establishing the budgetary guarantee or financial assistance to a third country, the provisioning rate shall be based on the global provisioning needed in advance to cover the net expected losses and, in addition, an adequate safety buffer. Without prejudice to the powers of the European Parliament and of the Council, the global provisioning shall be constituted over the period of time foreseen in the relevant financial statement as referred to in Article 35.
3.   For a financial instrument provision shall be made, where appropriate, to respond to future payments related to a budgetary commitment of that financial instrument.
4.   The following resources shall contribute to the provisioning:
(a)
contributions from the budget, while fully respecting the regulation laying down the multiannual financial framework and after examination of the possibilities for redeployments;
(b)
returns on investments of the resources held in the common provisioning fund;
(c)
amounts recovered from defaulting debtors in accordance with the recovery procedure laid down in the guarantee or the loan agreement;
(d)
revenue and any other payments received by the Union in accordance with the guarantee or the loan agreement;
(e)
where applicable, contributions in cash by Member States and third parties pursuant to Article 208(2).
Only the resources referred to in points (a) to (d) of the first subparagraph of this paragraph shall be taken into account for calculating the provisioning resulting from the provisioning rate referred to in paragraph 1.
5.   Provisions shall be used for the payment of:
(a)
calls on the budgetary guarantee;
(b)
payment obligations related to a budgetary commitment for a financial instrument;
(c)
financial obligations arising from the borrowing of funds pursuant to Article 220(1);
(d)
where applicable, other expenses associated to the implementation of financial instruments, budgetary guarantees and financial assistance to third countries.
6.   Where the provisions for a budgetary guarantee exceed the amount of provisioning resulting from the provisioning rate referred to in paragraph 1 of this Article, resources referred to in points (b), (c) and (d) of the first subparagraph of paragraph 4 of this Article related to that guarantee shall be used within the limits of the eligible period provided for in the basic act, however, not beyond the constitution phase of the provisioning, and without prejudice to Article 213(4), to restore the budgetary guarantee up to its initial amount.
7.   The Commission shall immediately inform the European Parliament and the Council and may propose adequate replenishment measures or an increase of the provisioning rate where:
(a)
as a result of calls on a budgetary guarantee, the level of provisions for that budgetary guarantee falls below 50 % of the provisioning rate referred to in paragraph 1, and again where it falls below 30 % of that provisioning rate, or where it could fall below any of those percentages within a year according to a risk assessment by the Commission;
(b)
a country benefitting from financial assistance by the Union fails to pay on a maturity.
Article 212
Common provisioning fund
1.   The provisions made to cover the financial liabilities arising from financial instruments, budgetary guarantees or financial assistance shall be held in a common provisioning fund.
By 30 June 2019, the Commission shall submit to the European Parliament and to the Council an independent external evaluation of the advantages and disadvantages of entrusting the financial management of the assets of the common provisioning fund to the Commission, to the EIB, or to a combination of the two, taking into account the relevant technical and institutional criteria used in comparing asset management services, including the technical infrastructure, a comparison of costs for the services provided, the institutional set-up, reporting, performance, accountability and expertise of the Commission and the EIB and the other asset management mandates for the budget. The evaluation shall, where appropriate, be accompanied by a legislative proposal.
2.   Global profits or losses from the investment of the resources held in the common provisioning fund shall be allocated proportionately among the respective financial instruments, budgetary guarantees or financial assistance.
The financial manager of the resources of the common provisioning fund shall keep a minimum amount of resources of the fund in cash or cash equivalents in accordance with prudential rules and the forecasts for payments provided by the authorising officers of the financial instruments, budgetary guarantees or financial assistance.
The financial manager of the resources of the common provisioning fund may enter into repurchase agreements, with the resources of the common provisioning fund as collateral, to make payments out of the fund where this procedure is reasonably expected to be more beneficial for the budget than the divestment of resources within the timeframe of the payment request. The duration or roll-over period of repurchase agreements related to a payment shall be limited to the minimum necessary to minimise a loss for the budget.
3.   Pursuant to point (d) of the first subparagraph of Article 77(1) and Article 86(1) and (2), the accounting officer shall set up the procedures to be applied to the revenue and expenditure operations and, in agreement with the financial manager of the resources of the common provisioning fund, to the assets and liabilities related to the common provisioning fund.
4.   In the exceptional cases where the Commission has made a transfer as referred to in point (g) of the first subparagraph of Article 30(1), the Commission shall immediately inform the European Parliament and the Council thereof, and shall urgently propose the measures necessary to restore the budgetary item of the guarantee from which the transfer was made, while fully respecting the ceilings provided for in the regulation laying down the multiannual financial framework.
Article 213
Effective provisioning rate
1.   The provisioning of budgetary guarantees and financial assistance to third countries in the common provisioning fund shall be based on an effective provisioning rate. That rate shall provide a level of protection against the financial liabilities of the Union equivalent to the level that would be provided by the respective provisioning rates if the resources where held and managed separately.
2.   The effective provisioning rate applicable shall be a percentage of each initial provisioning rate determined in accordance with the second subparagraph of Article 211(2). It shall apply only to the amount of resources in the common provisioning fund foreseen for the payment of guarantee calls over a one year period. It shall provide for a ratio, in the form of a percentage, between the amount of cash and cash equivalents in the common provisioning fund required to honour guarantee calls and the total amount of cash and cash equivalents that would be required in each guarantee fund to honour guarantee calls, if the resources were held and managed separately, where both amounts represent an equivalent liquidity risk. That ratio shall not fall below 95 %. The calculation of the effective provisioning rate shall take into account:
(a)
the forecast of inflows and outflows in the common provisioning fund, having regard to the initial phase of constitution of global provisioning in accordance with the second subparagraph of Article 211(2);
(b)
the risk correlation among the budgetary guarantees and the financial assistance to third countries;
(c)
the market conditions.
The Commission shall by 1 July 2020 adopt delegated acts in accordance with Article 269 to supplement this Regulation with detailed conditions for the calculation of the effective provisioning rate, including a methodology for that calculation.
The Commission is empowered to adopt delegated acts in accordance with Article 269 to amend the minimum ratio referred to in the first subparagraph of this paragraph in the light of the experience gained with the operation of the common provisioning fund while maintaining a prudent approach in line with the principle of sound financial management. The minimum ratio shall not be set at a level lower than 85 %.
3.   The effective provisioning rate shall be calculated annually by the financial manager of the resources of the common provisioning fund and shall be the reference for the Commission’s calculation of the contributions from the budget pursuant to point (a) of Article 211(4) and, subsequently, point (b) of paragraph 4 of this Article.
4.   Following the calculation of the annual effective provisioning rate in accordance with paragraphs 1 and 2 of this Article, the following operations in the context of the budgetary procedure shall be made and presented in the working document referred to in point (h) of Article 41(5):
(a)
any surplus of provisions for a budgetary guarantee or a financial assistance to a third country shall be returned to the budget;
(b)
any replenishment of the fund shall be carried out in annual tranches during a maximum period of three years, without prejudice to Article 211(6).
5.   After having consulted the accounting officer, the Commission shall establish the guidelines applicable to the management of the resources in the common provisioning fund in accordance with appropriate prudential rules and excluding derivative operations for speculative purposes. Those guidelines shall be attached to the agreement with the financial manager of the resources of the common provisioning fund.
An independent evaluation of the adequacy of the guidelines shall be carried out every three years and transmitted to the European Parliament and to the Council.
Article 214
Annual reporting
1.   In addition to the reporting obligation laid down in Article 250, the Commission shall report annually to the European Parliament and to the Council on the common provisioning fund.
2.   The financial manager of the resources of the common provisioning fund shall report annually to the European Parliament and to the Council on the common provisioning fund.
CHAPTER 2
Specific provisions
Section 1
Financial instruments
Article 215
Rules and implementation
1.   Notwithstanding Article 208(1), financial instruments may be established, in duly justified cases, without being authorised by means of a basic act, provided that such instruments are included in the draft budget in accordance with point (e) of the first subparagraph of Article 41(4).
2.   Where financial instruments or budgetary guarantees are combined within a single agreement with ancillary support from the budget, including grants, this Title shall apply to the whole measure. The reporting shall be carried out in accordance with Article 250 and shall clearly identify which parts of the measure are financial instruments or budgetary guarantees.
3.   The Commission shall ensure a harmonised and simplified management of financial instruments, in particular in the area of accounting, reporting, monitoring and financial risk management.
4.   Where the Union participates in a financial instrument as a minority stakeholder, the Commission shall ensure compliance with this Title in accordance with the principle of proportionality, on the basis of the size and value of the participation of the Union in the instrument. However, irrespective of the size and value of the Union participation in the instrument, the Commission shall ensure compliance with Articles 129 and 155, Article 209(2) and (4), Article 250 and, insofar as the exclusion situations referred to in point (d) of Article 136(1) are concerned, Section 2 of Chapter 2 of Title V.
5.   Where the European Parliament or the Council consider that a financial instrument has not achieved its objectives effectively, they may request that the Commission submit a proposal for a revised basic act with a view to winding down the instrument. In the event of the winding down of the financial instrument, any new amount paid back to that instrument pursuant to Article 209(3) shall be considered as general revenue and returned to the budget.
6.   The purpose of the financial instruments or a grouping of financial instruments on a facility level and, where applicable, their specific legal form and place of registration shall be published on the Commission website.
7.   Entities entrusted with the implementation of financial instruments may open fiduciary accounts within the meaning of Article 85(3) on behalf of the Union. Those entities shall send the corresponding account statements to the Commission’s responsible service. Payments to fiduciary accounts shall be made by the Commission on the basis of payment requests that are duly substantiated with disbursement forecasts, taking into account the balances available on the fiduciary accounts and the need to avoid excessive balances on such accounts.
Article 216
Financial instruments directly implemented by the Commission
1.   Financial instruments may be directly implemented pursuant to point (a) of the first subparagraph of Article 62(1) through any of the following:
(a)
a dedicated investment vehicle in which the Commission participates together with other public or private investors with a view to increasing the leverage effect of the Union contribution;
(b)
loans, guarantees, equity participations and other risk-sharing instruments other than investments in dedicated investment vehicles, provided directly to final recipients or through financial intermediaries.
2.   Dedicated investment vehicles referred to in point (a) of paragraph 1 shall be established pursuant to the laws of a Member State. In the field of external actions, they may also be established pursuant to the laws of a country other than a Member State. The managers of such vehicles shall be obliged by law or contractually to act with the diligence of a professional manager and in good faith.
3.   The managers of dedicated investment vehicles referred to in point (a) of paragraph 1 and financial intermediaries or final recipients of financial instruments shall be selected with due account to the nature of the financial instrument to be implemented, the experience and the financial and operational capacity of the entities concerned, and the economic viability of projects of final recipients. The selection shall be transparent, justified on objective grounds and shall not give rise to a conflict of interests.
Article 217
Treatment of contributions from funds implemented under shared management
1.   Separate records shall be kept for contributions to financial instruments established under this Section from funds implemented under shared management.
2.   Contributions from funds implemented under shared management shall be placed in separate accounts and used in accordance with the objectives of the respective funds to actions and final recipients consistent with the programme or programmes from which contributions are made.
3.   As regards contributions from funds implemented under shared management to financial instruments established under this Section, sector-specific rules shall apply. Notwithstanding the first sentence, managing authorities may rely on an existing 
ex ante
 evaluation, carried out in accordance with point (h) of the first subparagraph and the second subparagraph of Article 209(2), prior to contributing to an existing financial instrument.
Section 2
Budgetary guarantees
Article 218
Rules for budgetary guarantees
1.   The basic act shall define:
(a)
the amount of the budgetary guarantee that shall not be exceeded at any time, without prejudice to Article 208(2);
(b)
the types of operations covered by the budgetary guarantee.
2.   Contributions from Member States to budgetary guarantees pursuant to Article 208(2) may be provided in the form of guarantees or cash.
Contributions from third parties to budgetary guarantees pursuant to Article 208(2) may be provided in the form of cash.
The budgetary guarantee shall be increased by the contributions referred to in the first and second subparagraph. Payments for guarantee calls shall be made, where necessary, by the contributing Member States or third parties on a 
pari passu
 basis. The Commission shall sign an agreement with the contributors that shall contain, in particular, provisions concerning the payment conditions.
Article 219
Implementation of budgetary guarantees
1.   Budgetary guarantees shall be irrevocable, unconditional and on demand for the types of operations covered.
2.   Budgetary guarantees shall be implemented pursuant to point (c) of the first subparagraph of Article 62(1) or, in exceptional cases, pursuant to point (a) of the first subparagraph of Article 62(1).
3.   A budgetary guarantee shall only cover financing and investment operations which comply with points (a) to (d) of the first subparagraph of Article 209(2).
4.   Counterparts shall contribute with their own resources to the operations covered by the budgetary guarantee.
5.   The Commission shall conclude a guarantee agreement with the counterpart. The granting of the budgetary guarantee is subject to the entry into force of the guarantee agreement.
6.   Counterparts shall provide the Commission annually with:
(a)
a risk assessment and grading information concerning the operations covered by the budgetary guarantee as well as expected defaults;
(b)
information on the outstanding financial obligation arising for the Union from the budgetary guarantee, broken down by individual operations, measured in compliance with the Union accounting rules as referred to in Article 80 or with IPSAS;
(c)
the total profits or losses deriving from the operations covered by the budgetary guarantee.
Section 3
Financial assistance
Article 220
Rules and implementation
1.   Financial assistance by the Union to Member States or third countries shall be in accordance with pre-defined conditions and take the form of a loan or a credit line or any other instrument deemed appropriate to ensure the effectiveness of the support. To that end, the Commission shall be empowered, in the relevant basic act, to borrow the necessary funds on behalf of the Union on the capital markets or from financial institutions.
2.   The borrowing and lending shall not involve the Union in the transformation of maturities, or expose it to any interest risk or to any other commercial risk.
3.   The financial assistance shall be carried out in euro, except in duly justified cases.
4.   The financial assistance shall be directly implemented by the Commission.
5.   The Commission shall conclude an agreement with the beneficiary country that shall contain provisions:
(a)
ensuring that the beneficiary country regularly checks that the financing provided has been properly used in accordance with the pre-defined conditions, takes appropriate measures to prevent irregularities and fraud, and, if necessary, takes legal action to recover any funds provided under the financial assistance that have been misappropriated;
(b)
ensuring the protection of the financial interests of the Union;
(c)
expressly authorising the Commission, OLAF and the Court of Auditors, to exert their rights as foreseen by Article 129;
(d)
ensuring that the Union is entitled to early repayment of the loan where it has been established that, in relation to the management of the financial assistance, the beneficiary country has engaged in any act of fraud or corruption or any other illegal activity detrimental to the financial interests of the Union;
(e)
ensuring that all costs incurred by the Union that relate to a financial assistance shall be borne by the beneficiary country.
6.   The Commission shall release the loans, where possible in instalments, subject to the fulfilment of the conditions attached to the financial assistance. Where those conditions are not fulfilled, the Commission shall temporarily suspend or cancel the disbursement of the financial assistance.
7.   Funds raised but not yet disbursed cannot be used for any other goal than to provide financial assistance to the corresponding beneficiary country. Pursuant to Article 86(1) and (2), the accounting officer shall set up the procedures for the safekeeping of the funds.
TITLE XI
CONTRIBUTIONS TO EUROPEAN POLITICAL PARTIES
Article 221
General provisions
Direct financial contributions from the budget may be awarded to European political parties as defined in point (3) of Article 2 of Regulation (EU, Euratom) No 1141/2014 (‘European political parties’) in view of their contribution to forming European political awareness and to expressing the political will of the citizens of the Union in accordance with that Regulation.
Article 222
Principles
1.   Contributions shall be used to reimburse only the percentage set out in Article 17(4) of Regulation (EU, Euratom) No 1141/2014 of the operating costs of European political parties directly linked to objectives of those parties, as specified in Article 17(5) of that Regulation and Article 21 of that Regulation.
2.   Contributions may be used to reimburse expenditure relating to contracts concluded by European political parties, provided that there were no conflicts of interests when they were awarded.
3.   Contributions shall not be used to directly or indirectly grant any personal advantage, in cash or in kind, to any individual member or member of staff of a European political party. Contributions shall not be used to directly or indirectly finance activities of third parties, in particular national political parties or political foundations at European or national level, whether in the form of grants, donations, loans or any other similar agreements. For the purposes of this paragraph, associated entities of European political parties shall not be regarded as third parties, where such entities are part of the administrative organisation of European political parties as set out in the statutes of the latter. Contributions shall not be used for any of the purposes excluded by Article 22 of Regulation (EU, Euratom) No 1141/2014.
4.   Contributions shall be subject to the principles of transparency and equal treatment, in accordance with the criteria laid down in Regulation (EU, Euratom) No 1141/2014.
5.   Contributions shall be awarded by the European Parliament on an annual basis and shall be published in accordance with Article 38(1) to (4) of this Regulation and with Article 32(1) of Regulation (EU, Euratom) No 1141/2014.
6.   European political parties receiving a contribution shall not directly or indirectly receive other funding from the budget. In particular, donations from the budgets of political groups in the European Parliament shall be prohibited. In no circumstances shall the same expenditure be financed twice by the budget.
Contributions shall be without prejudice to the ability of the European political parties to build up reserves with amounts from their own resources in accordance with Regulation (EU, Euratom) No 1141/2014.
7.   If a European political foundation as defined in point (4) of Article 2 of Regulation (EU, Euratom) No 1141/2014 realises a surplus of income over expenditure at the end of a financial year in which it received an operating grant, the part of that surplus corresponding to up to 25 % of the total income for that year may be carried over to the following year provided that it is used before the end of the first quarter of that following year.
Article 223
Budgetary aspects
Contributions, as well as appropriations set aside for independent external audit bodies or experts referred to in Article 23 of Regulation (EU, Euratom) No 1141/2014, shall be paid from the section of the budget relating to the European Parliament.
Article 224
Call for contributions
1.   Contributions shall be awarded through a call for contributions published each year, at least on the website of the European Parliament.
2.   A European political party may be awarded only one contribution per year.
3.   A European political party may receive a contribution only if it applies for funding on the terms and conditions laid down in the call for contributions.
4.   The call for contributions shall determine the conditions under which the applicant may receive a contribution in accordance with Regulation (EU, Euratom) No 1141/2014, as well as the exclusion criteria.
5.   The call for contributions shall determine, at least, the nature of the expenditure that may be reimbursed by the contribution.
6.   The call for contributions shall require an estimated budget.
Article 225
Award procedure
1.   Applications for contributions shall be duly submitted within the time limit, in writing, including, where appropriate, in a secure electronic format.
2.   Contributions shall not be awarded to applicants who, at the time of the award procedure, are in one or more of the situations referred to in Articles 136(1) and 141(1) and those who are registered as excluded in the database referred to in Article 142.
3.   Applicants shall be required to certify that they are not in one of the situations referred to in paragraph 2.
4.   The authorising officer responsible may be assisted by a committee to evaluate the applications for contributions. The authorising officer responsible shall specify the rules regarding the composition, appointment and functioning of such committee, and the rules to prevent any conflict of interests.
5.   Applications that comply with the eligibility and exclusion criteria shall be selected on the basis of the award criteria set out in Article 19 of Regulation (EU, Euratom) No 1141/2014.
6.   The decision of the authorising officer responsible on the applications shall state at least:
(a)
the subject and the overall amount of the contributions;
(b)
the name of the selected applicants and the amounts accepted for each of them;
(c)
the names of any applicants rejected and the reasons for that rejection.
7.   The authorising officer responsible shall inform applicants in writing of the decision on their applications. If the application for funding is rejected or the amounts requested are not awarded in part or in full, the authorising officer responsible shall give the reasons for either the rejection of the application or the non-award of the amounts requested, with reference in particular to the eligibility and award criteria referred to in paragraph 5 of this Article and Article 224(4). If the application is rejected, the authorising officer responsible shall inform the applicant of the available means of administrative and/or judicial redress as provided for in Article 133(2).
8.   Contributions shall be covered by a written agreement.
Article 226
Form of contributions
1.   Contributions may take any of the following forms:
(a)
reimbursement of a percentage of the reimbursable expenditure actually incurred;
(b)
reimbursement on the basis of unit costs;
(c)
lump sums;
(d)
flat-rate financing;
(e)
a combination of the forms referred to in points (a) to (d).
2.   Only expenditure which meets the criteria established in the calls for contributions and which has not been incurred prior to the date of submission of the application may be reimbursed.
3.   The agreement referred to in Article 225(8) shall include provisions that allow verifying that the conditions for the award of lump sums, flat-rate financing or unit costs have been complied with.
4.   The contributions shall be paid out in full through one single pre-financing payment, unless, in duly justified cases, the authorising officer responsible decides otherwise.
Article 227
Guarantees
The authorising officer responsible may, if he or she deems it appropriate and proportionate, on a case-by-case basis and subject to a risk analysis, require a European political party to lodge a guarantee in advance in order to limit the financial risks connected with the pre-financing payment only when, in the light of the risk analysis, the European political party is at imminent risk of being in one of the exclusion situations referred to in points (a) and (d) of Article 136(1) of this Regulation or when a decision of the Authority for European political parties and European political foundations established under Article 6 of Regulation (EU, Euratom) No 1141/2014 (‘the Authority’) has been communicated to the European Parliament and to the Council in accordance with Article 10(4) of that Regulation.
Article 153 shall apply 
mutatis mutandis
 to guarantees which may be required in the cases foreseen in the first paragraph of this Article to pre-financing payments made to European political parties.
Article 228
Use of contributions
1.   Contributions shall be spent in accordance with Article 222.
2.   Any part of the contribution not used within the financial year covered by that contribution (year n) shall be spent on any reimbursable expenditure incurred by 31 December of year n+1. Any remaining part of the contribution that is not spent within that time limit shall be recovered in accordance with Chapter 6 of Title IV.
3.   European political parties shall respect the maximum co-financing rate laid down in Article 17(4) of Regulation (EU, Euratom) No 1141/2014. Remaining amounts of the contributions from the previous year shall not be used to finance the part which European political parties are to provide from their own resources. Contributions by third parties to joint events shall not be considered to be part of the own resources of a European political party.
4.   European political parties shall use the part of the contribution that has not been used within the financial year covered by that contribution before using contributions awarded after that year.
5.   Any interest yielded by the pre-financing payments shall be considered as part of the contribution.
Article 229
Report on the use of the contributions
1.   A European political party shall, in accordance with Article 23 of Regulation (EU, Euratom) No 1141/2014, submit its annual report on the use of the contribution and its annual financial statements for approval to the authorising officer responsible.
2.   The annual activity report referred to in Article 74(9) shall be drafted by the authorising officer responsible on the basis of the annual report and the annual financial statements referred to in paragraph 1 of this Article. Other supporting documents may be used for the purposes of drafting that report.
Article 230
Amount of the contribution
1.   The amount of the contribution shall not become final until the annual report and the annual financial statements referred to in Article 229(1) have been approved by the authorising officer responsible. Approval of the annual report and the annual financial statements shall be without prejudice to subsequent checks by the Authority.
2.   Any unspent amount of pre-financing shall not become final until it has been used by the European political party to pay reimbursable expenditure which meets the criteria defined in the call for contributions.
3.   Where the European political party fails to comply with its obligations related to the use of contributions, the contributions shall be suspended, reduced or terminated after the European political party has been given the opportunity to present its observations.
4.   The authorising officer responsible shall verify before making a payment that the European political party is still registered in the Register referred to in Article 7 of Regulation (EU, Euratom) No 1141/2014 and has not been the subject of any of the penalties provided for in Article 27 of that Regulation between the date of its application and the end of the financial year covered by the contribution.
5.   Where the European political party is no longer registered in the Register referred to in Article 7 of Regulation (EU, Euratom) No 1141/2014 or has been the subject of any of the penalties provided for in Article 27 of that Regulation, the authorising officer responsible may suspend, reduce or terminate the contribution and recover amounts unduly paid under the agreement referred to in Article 225(8) of this Regulation, in proportion to the seriousness of the errors, irregularities, fraud or other breach of obligations related to the use of contribution, after the European political party has been given the opportunity to present its observations.
Article 231
Control and penalties
1.   Each agreement referred to in Article 225(8) shall provide expressly for the European Parliament to exercise its powers of control on documents and on the premises, as well as for OLAF and the Court of Auditors to exercise their respective competences and powers, referred to in Article 129, over all European political parties that have received Union funding, their contractors and subcontractors.
2.   Administrative and financial penalties which are effective, proportionate and dissuasive may be imposed by the authorising officer responsible, in accordance with Articles 136 and 137 of this Regulation and with Article 27 of Regulation (EU, Euratom) No 1141/2014.
3.   Penalties referred to in paragraph 2 may also be imposed on European political parties which, at the moment of the submission of the application for contribution or after having received the contribution, made false declarations in supplying the information requested by the authorising officer responsible or failed to supply such information.
Article 232
Record keeping
1.   European political parties shall keep all records and supporting documents pertaining to the contribution for five years following the last payment related to the contribution.
2.   Records related to audits, appeals, litigation, the settlement of claims arising out of the use of the contribution or to OLAF investigations, if notified to the recipient, shall be retained until the end of such audits, appeals, litigation, settlement of claims or investigations.
Article 233
Selection of external audit bodies or experts
The independent external audit bodies or experts referred to in Article 23 of Regulation (EU, Euratom) No 1141/2014 shall be selected through a procurement procedure. The term of their contract shall be no longer than five years. After two consecutive terms, they shall be deemed to have conflicting interests which may negatively affect the performance of the audit.
TITLE XII
OTHER BUDGET IMPLEMENTATION INSTRUMENTS
Article 234
Union trust funds for external actions
1.   For emergency and post-emergency actions necessary to react to a crisis, or for thematic actions, the Commission may establish Union trust funds for external actions (‘Union trust funds’) under an agreement concluded with other donors.
Union trust funds shall only be established where agreements with other donors have secured contributions from other sources than the budget.
The Commission shall consult the European Parliament and the Council on its intention to establish a Union trust fund for emergency and post-emergency actions.
The establishment of a Union trust fund for thematic actions shall be subject to the approval of the European Parliament and of the Council.
For the purposes of the third and fourth subparagraphs of this paragraph, the Commission shall make available to the European Parliament and to the Council its draft decisions concerning the establishment of a Union trust fund. Such draft decisions shall include a description of the objectives of the Union trust fund, the justification for its establishment in accordance with paragraph 3, an indication of its duration and the preliminary agreements with other donors. The draft decisions shall also include a draft constitutive agreement to be concluded with other donors.
2.   The Commission shall submit its draft decisions concerning the financing of a Union trust fund to the competent committee where provided for in the basic act under which the Union contribution to the Union trust fund is provided. The competent committee shall not be invited to pronounce itself on the aspects which have already been submitted to the European Parliament and to the Council for consultation or for approval under the third, fourth and fifth subparagraphs of paragraph 1 respectively.
3.   Union trust funds shall only be established and implemented subject to the following conditions:
(a)
there is added value of the Union intervention: the objectives of Union trust funds, in particular by reason of their scale or potential effects, may be better achieved at Union level than at national level and the use of the existing financing instruments would not be sufficient to achieve policy objectives of the Union;
(b)
Union trust funds bring clear political visibility for the Union and managerial advantages as well as better control by the Union of risks and disbursements of the Union and other donors’ contributions;
(c)
Union trust funds do not duplicate other existing funding channels or similar instruments without providing any additionality;
(d)
the objectives of Union trust funds are aligned with the objectives of the Union instrument or budgetary item from which they are funded.
4.   A board chaired by the Commission shall be established for each Union trust fund to ensure a fair representation of the donors and to decide upon the use of the funds. The board shall include a representative of each non-contributing Member State as an observer. The rules for the composition of the board and its internal rules shall be laid down in the constitutive agreement of the Union trust fund. Those rules shall include the requirement that a vote in favour by the Commission is needed for the final adoption of the decision on the use of the funds.
5.   Union trust funds shall be established for a limited duration as determined in their constitutive agreement. That duration may be extended by a decision of the Commission subject to the procedure set out in paragraph 1 upon request of the board of the Union trust fund concerned and upon presentation by the Commission of a report justifying the extension, confirming, in particular, that the conditions set out in paragraph 3 are complied with.
The European Parliament and/or the Council may request the Commission to discontinue appropriations for a Union trust fund or to revise the constitutive agreement with a view to the liquidation of a Union trust fund, where appropriate in particular on the basis of the information submitted in the working document referred to in Article 41(6). In such an event, any remaining funds shall be returned on a pro rata basis to the budget as general revenue and to the contributing Member States and other donors.
Article 235
Implementation of Union trust funds for external actions
1.   Union trust funds shall be implemented in accordance with the principles of sound financial management, transparency, proportionality, non-discrimination and equal treatment, and in accordance with the specific objectives defined in each constitutive agreement and in full respect of the rights of scrutiny and control of the Union contribution of the European Parliament and of the Council.
2.   Actions financed under Union trust funds may be implemented directly by the Commission pursuant to point (a) of the first subparagraph of Article 62(1) and indirectly with the entities implementing Union funds pursuant to points (c)(i), (ii), (iii), (v), and (vi) of the first subparagraph of Article 62(1).
3.   Funds shall be committed and paid by financial actors of the Commission, within the meaning of Chapter 4 of Title IV. The accounting officer of the Commission shall serve as the accounting officer of the Union trust funds. He or she shall be responsible for laying down accounting procedures and chart of accounts common to all Union trust funds. The Commission’s internal auditor, OLAF and the Court of Auditors shall exercise the same powers over Union trust funds as they do in respect of other actions carried out by the Commission.
4.   The contributions of the Union and of other donors shall not be integrated in the budget and shall be lodged in a specific bank account. The specific bank account of the Union trust fund shall be opened and closed by the accounting officer. All transactions made on the specific bank account during the year shall be properly accounted for in the accounts of the Union trust fund.
Union contributions shall be transferred to the specific bank account on the basis of payment requests that are duly substantiated with disbursement forecasts, taking into account the balance available on the account and the resulting need for additional payments. Disbursement forecasts shall be provided on an annual, or where appropriate on a semi-annual, basis.
The contributions of other donors shall be taken into account when cashed in the specific bank account of the Union trust fund and for the amount in euro resulting from the conversion at their reception on the specific bank account. Interests accumulated on the specific bank account of the Union trust fund shall be invested in the Union trust fund except where otherwise provided in the constitutive agreement of the Union trust fund.
5.   The Commission shall be authorised to use a maximum of 5 % of the amounts pooled into the Union trust fund to cover its management costs from the years in which the contributions referred to in paragraph 4 have started to be used. Notwithstanding the first sentence and in order to avoid the double charging of costs, management costs arising from the Union contribution to the Union trust fund shall only be covered by that contribution to the extent that those costs have not already been covered by other budget lines. For the duration of the Union trust fund, such management fees shall be assimilated to assigned revenue within the meaning of point (a)(ii) of Article 21(2).
In addition to the annual report referred to in Article 252, financial reporting on the operations carried out by each Union trust fund shall be established twice every year by the authorising officer.
The Commission shall also report monthly on the state of implementation of each Union trust fund.
The Union trust funds shall be subject to an independent external audit every year.
Article 236
Use of budget support
1.   Where provided for in the relevant basic acts, the Commission may provide budget support to a third country where the following conditions are met:
(a)
the third country’s management of public finances is sufficiently transparent, reliable and effective;
(b)
the third country has put in place sufficiently credible and relevant sectoral or national policies;
(c)
the third country has put in place stability-oriented macroeconomic policies;
(d)
the third country has put in place sufficient and timely access to comprehensive and sound budgetary information.
2.   The payment of the Union contribution shall be based on the fulfilment of the conditions referred to in paragraph 1, including the improvement of the management of public finances. In addition, some payments may also be conditional on the achievement of milestones, measured by objective performance indicators, reflecting results and reform progress over time in the respective sector.
3.   In third countries, the Commission shall support the respect for the rule of law, the development of parliamentary control and audit and anti-corruption capacities and the increase of transparency and public access to information.
4.   The corresponding financing agreements concluded with the third country shall contain:
(a)
an obligation for the third country to provide the Commission with reliable and timely information which allows the Commission to evaluate the fulfilment of the conditions referred to in paragraph 2;
(b)
a right for the Commission to suspend the financing agreement if the third country breaches an obligation relating to respect for human rights, democratic principles and the rule of law and in serious cases of corruption;
(c)
appropriate provisions pursuant to which the third country is to commit to immediately reimburse all or part of the relevant operation funding, in the event that it is established that the payment of the relevant Union funds has been vitiated by serious irregularities attributable to that country.
In order to process the reimbursement referred to in point (c) of the first subparagraph of this paragraph, the second subparagraph of Article 101(1) may be applied.
Article 237
Remunerated external experts
1.   For values below the thresholds referred to in Article 175(1) and on the basis of the procedure laid down in paragraph 3 of this Article, Union institutions may select remunerated external experts to assist them in the evaluation of grant applications, projects and tenders, and to provide opinions and advice in specific cases.
2.   Remunerated external experts shall be remunerated on the basis of a fixed amount announced in advance and shall be chosen on the basis of their professional capacity. The selection shall be done on the basis of selection criteria respecting the principles of non-discrimination, equal treatment and absence of conflict of interests.
3.   A call for expression of interest shall be published on the website of the Union institution concerned.
The call for expression of interest shall include a description of the tasks, their duration and the fixed conditions of remuneration.
A list of experts shall be drawn up following the call for expression of interest. It shall be valid for no more than five years from its publication or for the duration of a multiannual programme related to the tasks.
4.   Any interested natural person may submit an application at any time during the period of validity of the call for expression of interest, with the exception of the last three months of that period.
5.   Experts paid from research and technological development appropriations shall be recruited in accordance with the procedures laid down by the European Parliament and by the Council when they adopt each research framework programme or in accordance with the corresponding rules for participation. For the purpose of Section 2 of Chapter 2 of Title V, such experts shall be treated as recipients.
Article 238
Non-remunerated experts
Union institutions may reimburse travel and subsistence expenses incurred by, or where appropriate pay any other indemnities to, persons invited or mandated by them.
Article 239
Membership fees and other payments of subscriptions
The Union may pay contributions as subscriptions to bodies of which it is a member or an observer.
Article 240
Expenditure on the members and staff of Union institutions
Unions institutions may pay expenditure on the members and staff of Union institutions, including contributions to associations of current and former members of the European Parliament, and contributions to the European schools.
TITLE XIII
ANNUAL ACCOUNTS AND OTHER FINANCIAL REPORTING
CHAPTER 1
Annual accounts
Section 1
Accounting framework
Article 241
Structure of the accounts
The annual accounts of the Union shall be prepared for each financial year which shall run from 1 January to 31 December. Those accounts shall comprise the following:
(a)
the consolidated financial statements, which present, in accordance with the accounting rules referred to in Article 80, the consolidation of the financial information contained in the financial statements of Union institutions, of Union bodies referred to in Article 70 and of other bodies meeting the accounting consolidation criteria;
(b)
the aggregated budget implementation reports which present the information contained in the budget implementation reports of Union institutions.
Article 242
Supporting documents
Each entry in the accounts shall be based on appropriate supporting documents in accordance with Article 75.
Article 243
Financial statements
1.   The financial statements shall be presented in millions of euro and in accordance with the accounting rules referred to in Article 80 and shall be comprised of:
(a)
the balance sheet which presents all assets and liabilities and the financial situation prevailing on 31 December of the preceding financial year;
(b)
the statement of financial performance, which presents the economic result for the preceding financial year;
(c)
the cash-flow statement showing amounts collected and disbursed during the financial year and the final treasury position;
(d)
the statement of changes in net assets presenting an overview of the movements during the financial year in reserves and accumulated results.
2.   The notes to the financial statements shall supplement and comment on the information presented in the statements referred to in paragraph 1 and shall supply all the additional information prescribed by the accounting rules referred to in Article 80 and the internationally accepted accounting practice where such information is relevant to the activities of the Union. The notes shall contain at least the following information:
(a)
accounting principles, rules and methods;
(b)
explanatory notes supplying additional information not contained in the body of the financial statements, which is necessary for a fair presentation of the accounts.
3.   The accounting officer shall, after the close of the financial year and up to the date of transmission of the general accounts, make any adjustments which, without involving disbursement or collection in respect of that year, are necessary for a true and fair view of those accounts.
Section 2
Budget implementation reports
Article 244
Budget implementation reports
1.   The budget implementation reports shall be presented in millions of euro and shall be comparable year by year. They shall consist of:
(a)
reports which aggregate all budgetary operations for the financial year in terms of revenue and expenditure;
(b)
the budget result, which is calculated on the basis of the annual budgetary balance referred to in Decision 2014/335/EU, Euratom;
(c)
explanatory notes, which shall supplement and comment on the information given in the reports.
2.   The structure of the budget implementation reports shall be the same as that of the budget itself.
3.   The budget implementation reports shall contain:
(a)
information on revenue, in particular changes in the revenue estimates, the revenue outturn and entitlements established;
(b)
information showing changes in the total commitment and payment appropriations available;
(c)
information showing the use made of the total commitment and payment appropriations available;
(d)
information showing commitments outstanding, those carried over from the preceding financial year and those made during the financial year.
4.   As regards information on revenue, a statement shall be attached to the budget implementation report showing, for each Member State, the breakdown of amounts of own resources still to be recovered at the end of the financial year and covered by a recovery order.
Section 3
Annual accounts timetable
Article 245
Provisional accounts
1.   The accounting officers of the Union institutions other than the Commission and the bodies referred to in Article 241 shall, by 1 March of the following financial year, send their provisional accounts to the accounting officer of the Commission and to the Court of Auditors.
2.   The accounting officers of the Union institutions other than the Commission and the bodies referred to in Article 241 shall, by 1 March of the following financial year, send the required accounting information for consolidation purposes to the accounting officer of the Commission, in the manner and format laid down by the latter.
3.   The accounting officer of the Commission shall consolidate the provisional accounts referred to in paragraph 2 with the provisional accounts of the Commission and shall, by 31 March of the following financial year, send the provisional accounts of the Commission and the consolidated provisional accounts of the Union to the Court of Auditors by electronic means.
Article 246
Approval of the final consolidated accounts
1.   The Court of Auditors shall, by 1 June, make its observations on the provisional accounts of the Union institutions other than the Commission, and of each of the bodies referred to in Article 241, and, by 15 June, make its observations on the provisional accounts of the Commission and the consolidated provisional accounts of the Union.
2.   The accounting officers of the Union institutions other than the Commission and of the bodies referred to in Article 241 shall, by 15 June, send the required accounting information to the accounting officer of the Commission, in the manner and format laid down by the latter, with a view to drawing up the final consolidated accounts.
The Union institutions other than the Commission, and each of the bodies referred to in Article 241, shall, by 1 July, send their final accounts to the European Parliament, to the Council, to the Court of Auditors and to the accounting officer of the Commission.
3.   The accounting officer of each Union institution and of each body referred to in Article 241 shall send to the Court of Auditors, with a copy to the accounting officer of the Commission, at the same date as the transmission of his or her final accounts, a representation letter covering those final accounts.
The final accounts shall be accompanied by a note drawn up by the accounting officer, in which the latter declares that the final accounts were prepared in accordance with this Title and with the applicable accounting principles, rules and methods set out in the notes to the financial statements.
4.   The accounting officer of the Commission shall draw up the final consolidated accounts on the basis of the information presented pursuant to paragraph 2 of this Article by the Union institutions other than the Commission, and by the bodies referred to in Article 241.
The final consolidated accounts shall be accompanied by a note drawn up by the accounting officer of the Commission, in which the latter declares that the final consolidated accounts were prepared in accordance with this Title and with the applicable accounting principles, rules and methods set out in the notes to the financial statements.
5.   After approving the final consolidated accounts and its own final accounts, the Commission shall, by 31 July, send them by electronic means to the European Parliament, to the Council and to the Court of Auditors.
By the same date, the accounting officer of the Commission shall transmit a representation letter covering the final consolidated accounts to the Court of Auditors.
6.   The final consolidated accounts shall be published by 15 November in the 
Official Journal of the European Union
 together with the statement of assurance given by the Court of Auditors in accordance with Article 287 TFEU and Article 106a of the Euratom Treaty.
CHAPTER 2
Integrated financial and accountability reporting
Article 247
Integrated financial and accountability reporting
1.   By 31 July of the following financial year the Commission shall communicate to the European Parliament and to the Council an integrated set of financial and accountability reports which includes:
(a)
the final consolidated accounts as referred to in Article 246;
(b)
the annual management and performance report providing for a clear and concise summary of the internal control and financial management achievements referred to in the annual activity reports of each authorising officer by delegation and including information on key governance arrangements in the Commission as well as:
(i)
an estimation of the level of error in Union expenditure based on a consistent methodology and an estimate of future corrections;
(ii)
information on the preventive and corrective actions covering the budget, which shall present the financial impact of the actions taken to protect the budget from expenditure in breach of law;
(iii)
information on the implementation of the Commission’s anti-fraud strategy;
(c)
a long-term forecast of future inflows and outflows covering the next five years, based on the applicable multiannual financial frameworks and Decision 2014/335/EU, Euratom;
(d)
the annual internal audit report as referred to in Article 118(4);
(e)
the evaluation on the Union’s finances based on the results achieved, as referred to in Article 318 TFEU, assessing in particular the progress towards the achievement of policy objectives taking into account the performance indicators referred to in Article 33 of this Regulation;
(f)
the report on the follow-up to the discharge as referred to in Article 261(3).
2.   The integrated financial and accountability reporting referred to in paragraph 1 shall present each report in a separate and clearly identifiable manner. Each individual report shall be made available to the European Parliament, to the Council and to the Court of Auditors by 30 June, with the exception of the final consolidated accounts.
CHAPTER 3
Budgetary and other financial reporting
Article 248
Monthly reporting on budget implementation
In addition to the annual statements and reports provided for in Articles 243 and 244, the accounting officer of the Commission shall send once a month to the European Parliament and to the Council figures, aggregated at chapter level at least, as well as separately broken down by chapter, article and item, on budget implementation, both for revenue and for expenditure covering all available appropriations. Those figures shall also provide details of the use of appropriations carried over.
The figures shall be made available within 10 working days of the end of each month via the Commission’s website.
Article 249
Annual report on budgetary and financial management
1.   Each Union institution and each body referred to in Article 241 shall prepare a report on budgetary and financial management for the financial year.
They shall make the report available to the European Parliament, to the Council and to the Court of Auditors, by 31 March of the following financial year.
2.   The report referred to in paragraph 1 shall provide summary information on the transfers of appropriations among the various budgetary items.
Article 250
Annual report on financial instruments, budgetary guarantees and financial assistance
The Commission shall report annually to the European Parliament and to the Council on financial instruments, budgetary guarantees, financial assistance and contingent liabilities in accordance with Article 41(4) and (5) and with points (d) and (e) of Article 52(1). That information shall be made available to the Court of Auditors at the same time.
Article 251
Status report on accounting issues
By 15 September of each financial year, the accounting officer of the Commission shall send to the European Parliament and to the Council a report containing information on current risks noted, general trends observed, new accounting issues encountered and progress on accounting matters, including where identified by the Court of Auditors, as well as information on recoveries.
Article 252
Reporting on Union trust funds for external actions
In accordance with Article 41(6), the Commission shall report annually to the European Parliament and to the Council on the activities supported by Union trust funds referred to in Article 234, on their implementation and performance, as well as on their accounts.
The Board of the Union trust fund concerned shall approve the annual report of the Union trust fund drawn up by the authorising officer. It shall also approve the final accounts drawn up by the accounting officer. The final accounts shall be presented by the Board to the European Parliament and Council in the context of the discharge procedure for the Commission.
Article 253
Publication of information on recipients
The Commission shall publish information on recipients in accordance with Article 38.
TITLE XIV
EXTERNAL AUDIT AND DISCHARGE
CHAPTER 1
External audit
Article 254
External audit by the Court of Auditors
The European Parliament, the Council and the Commission shall inform the Court of Auditors, as soon as possible, of all decisions and rules adopted pursuant to Articles 12, 16, 21, 29, 30, 32 and 43.
Article 255
Rules and procedure on the audit
1.   The examination by the Court of Auditors of whether all revenue has been received and all expenditure incurred in a lawful and proper manner shall have regard to the Treaties, the budget, this Regulation, the delegated acts adopted pursuant to this Regulation and all other relevant acts adopted pursuant to the Treaties. That examination may take account of the multiannual character of programmes and related supervisory and control systems.
2.   In the performance of its task, the Court of Auditors shall be entitled to consult, in the manner provided for in Article 257, all documents and information relating to the financial management by departments or bodies with regard to operations financed or co-financed by the Union. It shall have the power to hear any official responsible for a revenue or expenditure operation and to use any of the auditing procedures appropriate to those departments or bodies. The audit in Member States shall be carried out in liaison with the national audit institutions or, where they do not have the necessary powers, with the competent national departments. The Court of Auditors and the national audit institutions of Member States shall cooperate in a spirit of trust while maintaining their independence.
In order to obtain all the necessary information for the performance of the task entrusted to it by the Treaties or by acts adopted pursuant to them, the Court of Auditors may be present, at its request, during the audit operations carried out within the framework of budget implementation by, or on behalf of, any Union institution.
At the request of the Court of Auditors, each Union institution shall authorise financial institutions holding Union deposits to enable the Court of Auditors to ensure that external data tally with the accounts.
3.   In order to perform its task, the Court of Auditors shall notify Union institutions and the authorities to which this Regulation applies of the names of the members of its staff who are empowered to audit them.
Article 256
Checks on securities and cash
The Court of Auditors shall ensure that all securities and cash on deposit or in hand are checked against vouchers signed by the depositories or against official memoranda of cash and securities held. It may carry out such checks itself.
Article 257
Court of Auditors’ right of access
1.   Union institutions, the bodies administering revenue or expenditure on the Union’s behalf and recipients shall afford the Court of Auditors all the facilities and give it all the information which it considers necessary for the performance of its task. They shall, at the request of the Court of Auditors, place at its disposal all documents concerning the award and performance of contracts financed by the budget and all accounts of cash or materials, all accounting records or supporting documents, and also administrative documents relating thereto, all documents relating to revenue and expenditure, all inventories, all organisation charts of departments, which the Court of Auditors considers necessary for auditing the annual accounts and budget implementation reports on the basis of records or on-the-spot auditing and, for the same purposes, all documents and data created or stored electronically. The Court of Auditors’ right of access shall include access to the IT system used for the management of revenue or expenditure subject to its audit, where such access is relevant for the audit.
The internal audit bodies and other services of the national administrations concerned shall afford the Court of Auditors all the facilities which it considers necessary for the performance of its task.
2.   The officials whose operations are checked by the Court of Auditors shall:
(a)
show their records of cash in hand, any other cash, securities and materials of all kinds, and also the supporting documents in respect of their stewardship of the funds with which they are entrusted, and also any books, registers and other documents relating thereto;
(b)
present the correspondence and any other documents required for the full implementation of the audit referred to in Article 255.
The information supplied under point (b) of the first subparagraph may be requested only by the Court of Auditors.
3.   The Court of Auditors shall be empowered to audit the documents in respect of the revenue and expenditure of the Union which are held by the departments of Union institutions and, in particular, by the departments responsible for decisions in respect of such revenue and expenditure, the bodies administering revenue or expenditure on the Union’s behalf and the natural or legal persons receiving payments from the budget.
4.   The task of establishing that the revenue has been received and the expenditure incurred in a lawful and proper manner and that the financial management has been sound shall extend to the use, by bodies outside Union institutions, of Union funds received by way of contributions.
5.   Union financing paid to recipients outside Union institutions shall be subject to the agreement in writing by those recipients or, failing agreement on their part, by contractors or subcontractors, to an audit by the Court of Auditors into the use made of the financing granted.
6.   The Commission shall, at the request of the Court of Auditors, provide it with any information on borrowing and lending operations.
7.   Use of integrated computer systems shall not have the effect of reducing access by the Court of Auditors to supporting documents. Whenever technically possible, electronic access to data and documents necessary for the audit shall be given to the Court of Auditors in its own premises and in compliance with relevant security rules.
Article 258
Annual report of the Court of Auditors
1.   The Court of Auditors shall transmit to the Commission and the other Union institutions concerned, by 30 June, any observations which are, in its opinion, such that they should appear in its annual report. Those observations shall remain confidential and shall be subject to an adversarial procedure. Each Union institution shall address its reply to the Court of Auditors by 15 October. The replies of Union institutions other than the Commission shall be sent to the Commission at the same time.
2.   The annual report of the Court of Auditors shall contain an assessment of the soundness of financial management.
3.   The annual report of the Court of Auditors shall contain a section for each Union institution and for the common provisioning fund. The Court of Auditors may add any summary report or general observations which it sees fit to make.
4.   The Court of Auditors shall transmit to the authorities responsible for giving discharge and to the other Union institutions, by 15 November, its annual report accompanied by the replies of Union institutions and shall ensure publication thereof in the 
Official Journal of the European Union
.
Article 259
Special reports of the Court of Auditors
1.   The Court of Auditors shall transmit to the Union institution or the body concerned any observations which are, in its opinion, such that they should appear in a special report. Those observations shall remain confidential and shall be subject to an adversarial procedure.
The Union institution or the body concerned shall inform the Court of Auditors, in general, within six weeks of transmission of those observations, of any replies it wishes to make in relation to those observations. That period shall be suspended in duly justified cases, in particular where, during the adversarial procedure, it is necessary for the Union institution or body concerned to obtain feedback from Member States in order to finalise its reply.
The replies of the Union institution or the body concerned shall directly and exclusively address the observations of the Court of Auditors.
Upon request of the Court of Auditors or of the Union institution or body concerned, the replies may be examined by the European Parliament and by the Council after publication of the report.
The Court of Auditors shall ensure that special reports are drawn up and adopted within an appropriate period of time, which shall, in general, not exceed 13 months.
The special reports, together with the replies of the Union institutions or bodies concerned, shall be transmitted without delay to the European Parliament and to the Council, each of which shall decide, where appropriate in conjunction with the Commission, what action is to be taken in response.
The Court of Auditors shall take all necessary steps to ensure that the replies to its observations from each Union institution or body concerned as well as the timeline for the drawing up of the special report are published together with the special report.
2.   The opinions referred to in the second subparagraph of Article 287(4) TFEU which do not relate to proposals or drafts covered by the legislative consultation procedure may be published by the Court of Auditors in the 
Official Journal of the European Union
. The Court of Auditors shall take its decision on publication after consulting the Union institution which requested the opinion or which is concerned by it. Opinions published shall be accompanied by any remarks by the Union institutions concerned.
CHAPTER 2
Discharge
Article 260
Timetable of the discharge procedure
1.   The European Parliament, upon a recommendation from the Council acting by qualified majority, shall, before 15 May of year n+2, give a discharge to the Commission in respect of the implementation of the budget for year n.
2.   Where the deadline provided for in paragraph 1 cannot be complied with, the European Parliament or the Council shall inform the Commission of the reasons therefor.
3.   If the European Parliament postpones the decision giving a discharge, the Commission shall make every effort to take measures, as soon as possible, to remove or facilitate removal of the obstacles to that decision.
Article 261
The discharge procedure
1.   The discharge decision shall cover the accounts of all the Union’s revenue and expenditure, the resulting balance and the assets and liabilities of the Union shown in the balance sheet.
2.   With a view to giving the discharge, the European Parliament shall, after the Council has done so, examine the accounts, financial statements and the evaluation report referred to in Article 318 TFEU. It shall also examine the annual report made by the Court of Auditors together with the replies of the Union institutions under audit, and any relevant special reports by the Court of Auditors in respect of the financial year concerned and the Court of Auditors’ statement of assurance as to the reliability of the accounts and the legality and regularity of the underlying transactions.
3.   The Commission shall submit to the European Parliament, at the latter’s request, any information required for the smooth application of the discharge procedure for the financial year concerned, in accordance with Article 319 TFEU.
Article 262
Follow-up measures
1.   In accordance with Article 319 TFEU and Article 106a of the Euratom Treaty, Union institutions and Union bodies referred to in Articles 70 and 71 of this Regulation shall take all appropriate steps to act on the observations accompanying the European Parliament’s discharge decision and on the comments accompanying the recommendation for discharge adopted by the Council.
2.   At the request of the European Parliament or of the Council, Union institutions and Union bodies referred to in Articles 70 and 71 shall report on the measures taken in the light of those observations and comments, and, in particular, on the instructions they have given to any of their departments which are responsible for budget implementation. Member States shall cooperate with the Commission by informing it of the measures they have taken to act on those observations so that the Commission may take them into account when drawing up its own report. The reports from Union institutions and Union bodies referred to in Articles 70 and 71 shall also be transmitted to the Court of Auditors.
Article 263
Specific provisions regarding the EEAS
The EEAS shall be subject to the procedures provided for in Article 319 TFEU and in Articles 260, 261 and 262 of this Regulation. The EEAS shall fully cooperate with Union institutions involved in the discharge procedure and provide, as appropriate, any additional necessary information, including through attendance at meetings of the relevant bodies.
TITLE XV
ADMINISTRATIVE APPROPRIATIONS
Article 264
General provisions
1.   Administrative appropriations shall be non-differentiated appropriations.
2.   This Title applies to the administrative appropriations referred to in in Article 47(4) and to those of Union institutions other than the Commission.
Budgetary commitments corresponding to administrative appropriations of a type common to several titles and which are managed globally may be recorded globally in the budgetary accounting following the summary classification by type as set out in Article 47(4).
The corresponding expenditure shall be booked to the budget lines of each title according to the same distribution as for appropriations.
3.   Administrative expenditure arising from contracts covering periods that extend beyond the financial year, either in accordance with local practice or relating to the supply of equipment, shall be charged to the budget for the financial year in which it is effected.
4.   Advances may be paid, in accordance with the conditions laid down in the Staff Regulations and in the specific provisions concerning members of Union institutions, to staff and to members of Union institutions.
Article 265
Payments made in advance
Expenditure referred to in point (a) of Article 11(2) which shall be paid in advance pursuant to legal or contractual provisions may give rise to payments from 1 December onwards to be charged to the appropriations for the following financial year. In that case, the limit set out in Article 11(2) shall not apply.
Article 266
Specific provisions regarding building projects
1.   Each Union institution shall provide the European Parliament and the Council, by 1 June each year, with a working document on its building policy, which shall incorporate the following information:
(a)
for each building, the expenditure and surface area covered by the appropriations of the corresponding budget lines. The expenditure shall include the costs of the fitting-out of buildings but not the other charges;
(b)
the expected evolution of the global programming of surface area and locations for the coming years with a description of the building projects in planning phase which are already identified;
(c)
the final terms and costs, as well as relevant information regarding project implementation of new building projects previously submitted to the European Parliament and to the Council under the procedure set out in paragraphs 2 and 3 and not included in the preceding year’s working documents.
2.   For any building project likely to have significant financial implications for the budget, the Union institution concerned shall inform the European Parliament and the Council as early as possible, and in any case before any prospecting of the local market takes place, in the case of building contracts, or before invitations to tender are issued, in the case of building works, about the building surface area required and the provisional planning.
3.   For any building project likely to have significant financial implications for the budget, the Union institution concerned shall present the building project, in particular its detailed estimated costs and its financing including any possible use of internal assigned revenue referred to in point (e) of Article 21(3), as well as a list of draft contracts intended to be used, to the European Parliament and to the Council and shall request their approval before contracts are concluded. At the request of the Union institution concerned, documents submitted relating to the building project shall be treated confidentially.
Except in cases of force majeure as referred to in paragraph 4, the European Parliament and the Council shall deliberate upon the building project within four weeks of its receipt by both institutions.
The building project shall be deemed approved at the expiry of this four-week period, unless the European Parliament or the Council take a decision contrary to the proposal within that period of time.
If the European Parliament and/or the Council raise concerns within that four-week period, that period shall be extended once by two weeks.
If the European Parliament or the Council take a decision contrary to the building project, the Union institution concerned shall withdraw its proposal and may submit a new one.
4.   In cases of force majeure, for which due reasons shall be given, the information provided for in paragraph 2 may be submitted jointly with the building project. The European Parliament and the Council shall deliberate upon the building project within two weeks of its receipt by both institutions. The building project shall be deemed to be approved at the expiry of this two-week period, unless the European Parliament and/or the Council take a decision contrary to the proposal within this period of time.
5.   The following shall be considered as building projects likely to have significant financial implications for the budget:
(a)
any acquisition of land;
(b)
the acquisition, sale, structural renovation, construction of buildings or any project combining those elements to be implemented in the same timeframe, exceeding EUR 3 000 000;
(c)
the acquisition, structural renovation, construction of buildings or any project combining those elements to be implemented in the same timeframe, exceeding EUR 2 000 000 in the event that the price represents more than 110 % of the local price of comparable properties as evaluated by an independent expert;
(d)
the sale of land or buildings in the event that the price represents less than 90 % of the local price of comparable properties as evaluated by an independent expert;
(e)
any new building contract, including usufructs, long-term leases and renewals of existing building contracts under less favourable conditions, not covered by point (b) with an annual charge of at least EUR 750 000;
(f)
the extension or renewal of existing building contracts, including usufruct and long-term leases, under the same or more favourable conditions, with an annual charge of at least EUR 3 000 000.
This paragraph shall also apply to building projects which have an interinstitutional nature, as well as to Union delegations.
The thresholds referred to in points (b) to (f) of the first subparagraph shall include the costs of fitting-out of the building. For rental and usufruct contracts, those thresholds shall take into account the costs of the fitting-out of the building but not the other charges.
6.   Without prejudice to Article 17, a building acquisition project may be financed through a loan, subject to prior approval by the European Parliament and by the Council.
Loans shall be contracted and repaid in accordance with the principle of sound financial management and with due regard to the financial interests of the Union.
When the Union institution proposes to finance the acquisition through a loan, the financing plan to be submitted, together with the request for prior approval by the Union institution concerned, shall specify in particular, the maximum level of financing, the financing period, the type of financing, the financing conditions and savings compared to other types of contractual arrangements.
The European Parliament and the Council shall deliberate upon the request for prior approval within four weeks, extendable once by two weeks, of its receipt by both institutions. The acquisition financed through a loan shall be deemed to be rejected if the European Parliament and the Council do not expressly approve it within the deadline.
Article 267
Early information procedure and prior approval procedure
1.   The early information procedure set out in Article 266(2) and the prior approval procedure set out in Article 266(3) and (4) shall not apply to acquisition of land free of charge or for a symbolic amount.
2.   The early information procedure set out in Article 266(2) and the prior approval procedure set out in Article 266(3) and (4) shall also apply to residential buildings if the acquisition, structural renovation, construction of buildings or any project combining those elements in the same timeframe is exceeding EUR 2 000 000 and the price is above 110 % of the local price or rent index of comparable properties. The European Parliament and the Council may request from the Union institution in charge any information related to residential buildings.
3.   In exceptional or urgent political circumstances the early information referred to in Article 266(2) concerning building projects relating to Union delegations or offices in third countries may be submitted jointly with the building project pursuant to Article 266(3). In such cases, the early information and prior approval procedures shall be conducted at the earliest possible opportunity.
For residential building projects in third countries, the early information and prior approval procedures shall be conducted jointly.
4.   The prior approval procedure set out in Article 266(3) and (4) shall not apply to preparatory contracts or studies necessary to evaluate the detailed cost and financing of the building project.
TITLE XVI
INFORMATION REQUESTS AND DELEGATED ACTS
Article 268
Information requests by the European Parliament and by the Council
The European Parliament and the Council shall be entitled to obtain any information or explanations regarding budgetary matters within their fields of competence.
Article 269
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 Articles 70(1), the third paragraph of Article 71, Article 161 and the second and third subparagraphs of Article 213(2) shall be conferred on the Commission for a period ending on 31 December 2020. The Commission shall draw up a report in respect of the delegation of power not later than 31 December 2018. The delegation of power shall be tacitly extended for the periods of duration of the subsequent multiannual financial frameworks, unless the European Parliament or the Council opposes such extension not later than three months before the end of each period of duration of the corresponding multiannual financial framework.
3.   The delegation of power referred to in Article 70(1), the third paragraph of Article 71, Article 161 and the second and third subparagraphs of Article 213(2) 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.   Before adopting a delegated act, the Commission shall consult experts designated by each Member State in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making.
5.   As soon as it adopts a delegated act, the Commission shall notify it simultaneously to the European Parliament and to the Council.
6.   A delegated act adopted pursuant to Article 70(1), the third paragraph of Article 71, Article 161 and the second and third subparagraphs of Article 213(2) shall enter into force only if no objection has been expressed either by the European Parliament or by the Council within a period of two months of notification of that act to the European Parliament and to 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.
PART TWO
AMENDMENTS TO SECTOR-SPECIFIC RULES
Article 270
Amendments to Regulation (EU) No 1296/2013
Regulation (EU) No 1296/2013 is amended as follows:
(1)
in Article 5, paragraph 2 is replaced by the following:
‘2.   The following indicative percentages shall apply on average over the whole period of the Programme to the axes set out in Article 3(1):
(a)
at least 55 % to the Progress axis;
(b)
at least 18 % to the EURES axis;
(c)
at least 18 % to the Microfinance and Social Entrepreneurship axis.’;
(2)
Article 14 is replaced by the following:
‘Article 14
Thematic sections and financing
1.   The Progress axis shall support actions in the thematic sections referred to in points (a), (b) and (c). Over the entire period of the Programme, the indicative breakdown of the overall allocation for the Progress axis between the different thematic sections shall respect the following minimum percentages:
(a)
employment, in particular to fight youth unemployment: 20 %;
(b)
social protection, social inclusion and the reduction and prevention of poverty: 45 %;
(c)
working conditions: 7 %.
Any remainder shall be allocated to one or more of the thematic sections referred to in point (a), (b) or (c) of the first subparagraph, or to a combination of them.
2.   From the overall allocation for the Progress axis, a significant share shall be allocated to the promotion of social experimentation as a method for testing and evaluating innovative solutions with a view to upscaling them.’;
(3)
Article 19 is replaced by the following:
‘Article 19
Thematic sections and financing
The EURES axis shall support actions in the thematic sections referred to in points (a), (b) and (c). Over the entire period of the Programme, the indicative breakdown of the overall allocation for the EURES axis between the different thematic sections shall respect the following minimum percentages:
(a)
transparency of job vacancies, applications and any related information for applicants and employers: 15 %;
(b)
development of services for the recruitment and placing of workers in employment through the clearance of job vacancies and applications at Union level, in particular targeted mobility schemes: 15 %;
(c)
cross-border partnerships: 18 %.
Any remainder shall be allocated to one or more of the thematic sections referred to in point (a), (b) or (c) of the first paragraph, or to a combination of them.’;
(4)
Article 25 is replaced by the following:
‘Article 25
Thematic sections and financing
The Microfinance and Social Entrepreneurship axis shall support actions in the thematic sections referred to in points (a) and (b). Over the entire period of the Programme, the indicative breakdown of the overall allocation for the Microfinance and Social Entrepreneurship axis between the different thematic sections shall respect the following minimum percentages:
(a)
microfinance for vulnerable groups and micro-enterprises: 35 %;
(b)
social entrepreneurship: 35 %.
Any remainder shall be allocated to the thematic sections referred to in point (a) or (b) of the first paragraph, or to a combination of them.’;
(5)
in Article 32, the second paragraph is replaced by the following:
‘The work programmes shall, where relevant, be for a three-year rolling period and shall contain a description of the actions to be financed, the procedures for selecting actions to be supported by the Union, the geographic coverage, the target audience and an indicative implementation time frame. The work programmes shall also include an indication of the amount allocated to each specific objective. The work programmes shall reinforce the coherence of the Programme by indicating the links between the three axes.’;
(6)
Articles 33 and 34 are deleted.
Article 271
Amendments to Regulation (EU) No 1301/2013
Regulation (EU) No 1301/2013 is amended as follows:
(1)
Article 3(1) is amended as follows:
(a)
point (e) is replaced by the following:
‘(e)
investment in the development of endogenous potential through fixed investment in equipment and infrastructure, including cultural and sustainable tourism infrastructure, services to enterprises, support to research and innovation bodies and investment in technology and applied research in enterprises;’;
(b)
the following subparagraph is added:
‘Investment in cultural and sustainable tourism infrastructure as referred to in point (e) of the first subparagraph of this paragraph shall be considered small-scale and eligible for support, if the ERDF contribution to the operation does not exceed EUR 10 000 000. That ceiling shall be raised to EUR 20 000 000 in the case of infrastructure considered to be cultural heritage within the meaning of Article 1 of the 1972 Unesco Convention Concerning the Protection of the World Cultural and Natural Heritage.’;
(2)
in point (9) of Article 5, the following point is added:
‘(e)
supporting the reception and the social and economic integration of migrants and refugees;’;
(3)
in Annex I, the table, the text starting with ‘Social infrastructure’ until the end of the table is replaced by the following:
‘Social infrastructure
Childcare and education
persons
Capacity of supported childcare or educational infrastructure
Health
persons
Population covered by improved health services
Housing
housing units
Rehabilitated housing
housing units
Rehabilitated housing, of which for migrants and refugees (not including reception centres)
Migrants and refugees
persons
Capacity of infrastructure supporting migrants and refugees (other than housing)
Urban Development specific indicators
persons
Population living in areas with integrated urban development strategies
square metres
Open space created or rehabilitated in urban areas
square metres
Public or commercial buildings built or renovated in urban areas’
Article 272
Amendments to Regulation (EU) No 1303/2013
Regulation (EU) No 1303/2013 is amended as follows:
(1)
in recital 10, the second sentence is replaced by the following:
‘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) 2018/1046 of the European Parliament and of the Council
 (
*1
)
 (the “Financial Regulation”).
(
*1
)
  Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012 (
OJ L 193, 30.7.2018, p. 1
).’;"
(2)
Article 2 is amended as follows:
(a)
point (10) is replaced by the following:
‘(10)
“beneficiary” means a public or private body or a natural person, responsible for initiating or both initiating and implementing operations, and:
(a)
in the context of State aid, the body which receives the aid, except where the aid per undertaking is less than EUR 200 000, in which case the Member State concerned may decide that the beneficiary is the body granting the aid, without prejudice to Commission Regulations (EU) No 1407/2013
 (
*2
)
, (EU) No 1408/2013
 (
*3
)
 and (EU) No 717/2014
 (
*4
)
; and
(b)
in the context of financial instruments under Title IV of Part Two of this Regulation, the body that implements the financial instrument or the fund of funds as appropriate;
(
*2
)
  Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to 
de minimis
 aid (
OJ L 352, 24.12.2013, p. 1
)."
(
*3
)
  Commission Regulation (EU) No 1408/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to 
de minimis
 aid in the agriculture sector (
OJ L 352, 24.12.2013, p. 9
)."
(
*4
)
  Commission Regulation (EU) No 717/2014 of 27 June 2014 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to 
de minimis
 aid in the fishery and aquaculture sector (
OJ L 190, 28.6.2014, p. 45
).’;"
(b)
point (31) is replaced by the following:
‘(31)
“macroregional strategy” means an integrated framework agreed by the Council and, where appropriate, 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;’;
(3)
Article 4 is amended as follows:
(a)
in paragraph 7, the reference to ‘Article 59 of the Financial Regulation’ is replaced by ‘Article 63 of the Financial Regulation’;
(b)
paragraph 8 is replaced by the following:
‘8.   The Commission and the Member States shall respect the principle of sound financial management in accordance with Article 33, Article 36(1) and Article 61 of the Financial Regulation.’;
(4)
in Article 9, the following paragraph is added:
‘The priorities established for each of the ESI Funds in the Fund-specific rules shall in particular cover the appropriate use of each ESI Fund in the areas of migration and asylum. In that context, coordination with the Asylum, Migration and Integration Fund established by Regulation (EU) No 516/2014 of the European Parliament and of the Council
 (
*5
)
 shall be ensured, where appropriate.
(
*5
)
  Regulation (EU) No 516/2014 of the European Parliament and of the Council of 16 April 2014 establishing the Asylum, Migration and Integration Fund, amending Council Decision 2008/381/EC and repealing Decisions No 573/2007/EC and No 575/2007/EC of the European Parliament and of the Council and Council Decision 2007/435/EC (
OJ L 150, 20.5.2014, p. 168
).’;"
(5)
in Article 16, the following paragraph is inserted:
‘4a.   Where applicable, the Member State shall submit each year by 31 January an amended Partnership Agreement following the approval of amendments to one or more programmes by the Commission in the preceding calendar year.
The Commission shall adopt each year by 31 March a decision confirming that the amendments to the Partnership Agreement reflect one or more programme amendments approved by the Commission in the preceding calendar year.
That decision may include the amendment of other elements of the Partnership Agreement pursuant to a proposal referred to in paragraph 4, provided that the proposal is submitted to the Commission by 31 December of the preceding calendar year.’;
(6)
Article 30 is amended as follows:
(a)
in paragraph 2, the second subparagraph is replaced by the following:
‘Where the amendment of a programme affects the information provided in the Partnership Agreement, the procedure set out in Article 16(4a) shall apply.’;
(b)
in paragraph 3, the third sentence is deleted;
(7)
in Article 32, paragraph 4 is replaced by the following:
‘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 preparatory, running and animation costs under points (a), (d) and (e) of Article 35(1) for the community-led local development strategy.’;
(8)
Article 34(3) is amended as follows:
(a)
points (a) to (d) are replaced by the following:
‘(a)
building the capacity of local actors, including potential beneficiaries, to develop and implement operations including by fostering their capacity to prepare and manage their projects;
(b)
drawing up a non-discriminatory and transparent selection procedure which avoids conflicts of interests, ensures that at least 50 % of the votes in selection decisions are cast by partners which are not public authorities, and allows selection by written procedure;
(c)
drawing up and approving non-discriminatory objective criteria for the selection of operations that ensure coherence with the community-led local development strategy 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;’;
(b)
the following subparagraph is added:
‘Where local action groups carry out tasks not covered by points (a) to (g) of the first subparagraph that fall under the responsibility of the managing or certifying authority or of the paying agency, those local action groups shall be designated as intermediate bodies in accordance with the Fund-specific rules.’;
(9)
in Article 36, paragraph 3 is replaced by the following:
‘3.   The Member State or the managing authority may delegate certain tasks in accordance with the Fund-specific rules to one or more intermediate bodies, including local authorities, regional development bodies or non-governmental organisations, linked to the management and implementation of an ITI.’;
(10)
Article 37 is amended as follows:
(a)
in paragraph 2, point (c) is replaced by the following:
‘(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 the extent of, differentiated treatment as referred to in Article 43a to attract counterpart resources from investors operating under the market economy principle and/or a description of the mechanisms which will be used to establish the need for, and extent of, such differentiated treatment, such as a competitive or appropriately independent assessment process;’;
(b)
in paragraph 3, the first subparagraph is replaced by the following:
‘3.   The 
ex ante
 assessment referred to in paragraph 2 of this Article may take into account the 
ex ante
 evaluations referred to in point (h) of the first subparagraph and the second subparagraph of Article 209(2) of the Financial Regulation and 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.’;
(c)
paragraph 8 is replaced by the following:
‘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, including from the European Fund for Strategic Investments (EFSI) established by Regulation (EU) 2015/1017 of the European Parliament and of the Council
 (
*6
)
, in accordance with applicable Union State aid rules, as appropriate. 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.
(
*6
)
  Regulation (EU) 2015/1017 of the European Parliament and of the Council of 25 June 2015 on the European Fund for Strategic Investments, the European Investment Advisory Hub and the European Investment Project Portal and amending Regulations (EU) No 1291/2013 and (EU) No 1316/2013 — the European Fund for Strategic Investments (
OJ L 169, 1.7.2015, p. 1
).’;"
(11)
Article 38 is amended as follows:
(a)
in paragraph 1, the following point is added:
‘(c)
financial instruments combining such contribution with EIB financial products under the EFSI in accordance with Article 39a.’;
(b)
paragraph 4 is amended as follows:
(i)
points (b) and (c) of the first subparagraph are replaced by the following:
‘(b)
entrust implementation tasks, through the direct award of a contract, to:
(i)
the EIB;
(ii)
an international financial institution in which a Member State is a shareholder;
(iii)
a publicly-owned bank or institution, established as a legal entity carrying out financial activities on a professional basis, which fulfils all of the following conditions:
—
there is no direct private capital participation, with the exception of non-controlling and non-blocking forms of private capital participation required by national legislative provisions, in conformity with the Treaties, which do not exert a decisive influence on the relevant bank or institution, and with the exception of forms of private capital participation which confer no influence on decisions regarding the day-to-day management of the financial instrument supported by the ESI Funds;
—
operates under a public policy mandate given by the relevant authority of a Member State at national or regional level, which includes carrying out, as all or part of its activities, economic development activities contributing to the objectives of the ESI Funds;
—
carries out, as all or part of its activities, economic development activities contributing to the objectives of the ESI Funds in regions, policy areas or sectors for which access to funding from market sources is not generally available or sufficient;
—
operates without primarily focussing on maximising profits, but ensures a long-term financial sustainability for its activities;
—
ensures that the direct award of a contract referred to in point (b) does not provide any direct or indirect benefit for commercial activities by way of appropriate measures in accordance with applicable law;
—
is subject to the supervision of an independent authority in accordance with applicable law.
(c)
entrust implementation tasks to another body governed by public or private law; or
(d)
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 within the meaning of point (10) of Article 2.’;
(ii)
the second subparagraph is replaced by the following:
‘When implementing the financial instrument, the bodies referred to in points (a) to (d) of the first subparagraph of this paragraph shall ensure compliance with applicable law and with the requirements laid down in Article 155(2) and (3) of the Financial Regulation.’;
(c)
paragraphs 5 and 6 are replaced by the following:
‘5.   The bodies referred to in points (a), (b) and (c) of the first subparagraph of paragraph 4 of this Article may, when implementing funds of funds further entrust part of the implementation to financial intermediaries provided that such bodies ensure under their responsibility that the financial intermediaries satisfy the criteria laid down in Articles 33(1) and 209(2) of the Financial Regulation. Financial intermediaries shall be selected on the basis of open, transparent, proportionate and non-discriminatory procedures, avoiding conflict of interests.
6.   The bodies referred to in points (b) and (c) 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 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 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.’;
(d)
in the first subparagraph of paragraph 7, the introductory part is replaced by the following:
‘7.   Where a financial instrument is implemented under points (a), (b) and (c) 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 IV at the following levels:’;
(e)
paragraph 8 is replaced by the following:
‘8.   For financial instruments implemented under point (d) 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.’;
(f)
paragraph 10 is replaced by the following:
‘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 of this Article and in Article 39a(5). Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 150(3).’;
(12)
Article 39 is amended as follows:
(a)
in the first subparagraph of paragraph 2, the introductory part is replaced by the following:
‘2.   Member States may use the ERDF and EAFRD during the eligibility period set out in Article 65(2) of this Regulation to provide a financial contribution to financial instruments referred to in point (a) of Article 38(1) of this Regulation, implemented indirectly by the Commission with the EIB pursuant to point (c)(iii) of the first subparagraph of Article 62(1) of the Financial Regulation and Article 208(4) of the Financial Regulation, in respect of the following activities:’;
(b)
in the first subparagraph of paragraph 4:
(i)
point (a) is replaced by the following:
‘(a)
by way of derogation from Article 37(2), it shall be based on an 
ex ante
 assessment at Union level carried out by the EIB and the Commission or, where more recent data are available, on an 
ex ante
 assessment at Union, national or regional level.
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 the relevant level, SME financing conditions and needs as well as an indication of the SME financing gap, a profile of the economic and financial situation of the SME sector at the relevant level, minimum critical mass of aggregate contributions, a range of estimated total loan volume generated by such contributions, and the added value;’;
(ii)
point (b) is replaced by the following:
‘(b)
it shall be provided by each participating Member State as part of a separate priority axis within a programme in the case of ERDF contribution, or 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)
paragraphs 7 and 8 are replaced by the following:
‘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 payment application 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 payment applications shall be based on the amounts requested by the EIB deemed necessary to cover commitments under guarantee agreements 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 as referred to in points (a) and (b) of the first subparagraph of Article 42(1) 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(1);
(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 set out in Article 65(2).’;
(13)
the following article is inserted:
‘Article 39a
Contribution of ESI Funds to financial instruments combining such contribution with EIB financial products under the European Fund for Strategic Investments
1.   In order to attract additional private sector investment managing authorities may use the ESI Funds to provide a contribution to financial instruments referred to in point (c) of Article 38(1) provided that it contributes, inter alia, to the achievement of the objectives of the ESI Funds and to the Union strategy for smart, sustainable and inclusive growth.
2.   The contribution referred to in paragraph 1 shall not exceed 25 % of the total support provided to final recipients. In the less developed regions referred to in point (b) of the first subparagraph of Article 120(3), the financial contribution may exceed 25 % where duly justified by the assessments referred to in Article 37(2) or in paragraph 3 of this Article, but shall not exceed 40 %. The total support referred to in this paragraph shall comprise the total amount of new loans and guaranteed loans as well as equity and quasi-equity investments provided to final recipients. The guaranteed loans referred to in this paragraph shall only be taken into account to the extent that the ESI Funds resources are committed for guarantee contracts calculated on the basis of a prudent 
ex ante
 risk assessment covering a multiple amount of new loans.
3.   By way of derogation from Article 37(2), contributions pursuant to paragraph 1 of this Article may be based on the preparatory assessment, including the due diligence, carried out by the EIB for the purposes of its contribution to the financial product under the EFSI.
4.   Reporting by managing authorities under Article 46 of this Regulation on operations comprising financial instruments under this Article shall be based on the information kept by the EIB for the purposes of its reporting pursuant to Article 16(1) and (2) of Regulation (EU) 2015/1017, supplemented by the additional information required under Article 46(2) of this Regulation. The requirements set out in this paragraph shall allow for uniform reporting conditions in accordance with Article 46(3) of this Regulation.
5.   When contributing to financial instruments referred to in point (c) of Article 38(1) the managing authority may do any of the following:
(a)
invest in the capital of an existing or newly created legal entity dedicated to implement investments in final recipients consistent with the objectives of the respective ESI Funds which will undertake implementation tasks;
(b)
entrust implementation tasks in accordance with points (b) and (c) of the first subparagraph of Article 38(4).
The body entrusted with implementation tasks as referred to in point (b) of the first subparagraph of this paragraph shall either open a fiduciary account in its name and on behalf of the managing authority or set up a separate block of finance within the institution for programme contribution. 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 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.
For the purposes of this Article, a financial instrument may also take the form or be part of an investment platform in line with Article 2(4) of Regulation (EU) 2015/1017, provided that the investment platform takes the form of a special purpose vehicle or a managed account.
6.   When implementing financial instruments under point (c) of Article 38(1) of this Regulation, the bodies referred to in paragraph 5 of this Article shall ensure compliance with applicable law and with the requirements laid down in Article 155(2) and (3) of the Financial Regulation.
7.   By 3 November 2018, the Commission shall adopt delegated acts in accordance with Article 149 supplementing this Regulation by 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 point (c) of Article 38(1).
8.   The bodies referred to in paragraph 5 of this Article, when implementing funds of funds may further entrust part of the implementation to financial intermediaries provided that such bodies ensure under their responsibility that the financial intermediaries satisfy the criteria laid down in Articles 33(1) and 209(2) of the Financial Regulation. Financial intermediaries shall be selected on the basis of open, transparent, proportionate and non-discriminatory procedures, avoiding conflict of interests.
9.   Where, for the purposes of implementing financial instruments referred to in point (c) of Article 38(1), managing authorities contribute the ESI Funds programme resources to an existing instrument, the fund manager of which has already been selected by the EIB, an international financial institution in which a Member State is a shareholder, or a publicly-owned bank or institution, established as a legal entity carrying out financial activities on a professional basis and fulfilling the conditions set out in point (b)(iii) of the first subparagraph of Article 38(4), they shall entrust implementation tasks to that fund manager through the award of a direct contract.
10.   By way of derogation from Article 41(1) and (2), for contributions to financial instruments under paragraph 9 of this Article, applications for interim payment shall be phased in line with the payment schedule set out in the funding agreement. The payment schedule referred to in the first sentence of this paragraph shall correspond to the payment schedule agreed for other investors in the same financial instrument.
11.   The terms and conditions for contributions pursuant to point (c) of Article 38(1) shall be set out in funding agreements in accordance with Annex IV 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;
(b)
between the duly mandated representatives of the managing authority, or where applicable, between the body that implements the fund of funds, and the body that implements the financial instrument.
12.   For contributions pursuant to paragraph 1 of this Article to investment platforms which receive contributions from instruments set up at Union level, consistency with State aid rules shall be ensured in accordance with point (c) of the first subparagraph of Article 209(2) of the Financial Regulation.
13.   In the case of financial instruments referred to in point (c) of Article 38(1) which take the form of a guarantee instrument, Member States may decide that the ESI Funds contribute, as appropriate, to different tranches of portfolios of loans covered also under the EU guarantee pursuant to Regulation (EU) 2015/1017.
14.   For the ERDF, the ESF, the Cohesion Fund and the EMFF, a separate priority, and for the EAFRD, a separate type of operation, with a co-financing rate of up to 100 % may be established within a programme to support operations implemented through financial instruments referred to in point (c) of Article 38(1).
15.   Notwithstanding Article 70 and Article 93(1), contributions pursuant to paragraph 1 of this Article may be used for the purpose of giving rise to new debt and equity finance in the entire territory of the Member State without regard to the categories of region, unless otherwise provided in the funding agreement.
16.   By 31 December 2019, the Commission shall carry out a review of the application of this Article and shall where appropriate submit to the European Parliament and Council a legislative proposal.’;
(14)
Article 40 is amended as follows:
(a)
paragraphs 1 and 2 are replaced by the following:
‘1.   The authorities designated in accordance with Article 124 of this Regulation and with Article 65 of the EAFRD Regulation shall not carry out on-the-spot verifications at the level of the EIB or other international financial institutions in which a Member State is a shareholder, for financial instruments implemented by them.
However, the designated authorities shall carry out verifications in accordance with Article 125(5) of this Regulation and checks in accordance with Article 59(1) of Regulation (EU) No 1306/2013 at the level of other bodies implementing the financial instruments in the jurisdiction of their respective Member State.
The EIB and other international financial institutions in which a Member State is a shareholder shall provide to the designated authorities a control report with each application for payment. They shall also provide to the Commission and to the designated authorities an annual audit report drawn up by their external auditors. Those reporting obligations are without prejudice to the reporting obligations, including as regards the performance of the financial instruments, as set out in Article 46(1) and (2) of this Regulation.
The Commission shall be empowered to adopt an implementing act concerning the models for the control reports and the annual audit reports referred to in the third subparagraph of this paragraph.
That implementing act shall be adopted in accordance with the advisory procedure referred to in Article 150(2).
2.   Without prejudice to Article 127 of this Regulation and Article 9 of Regulation (EU) No 1306/2013, the bodies responsible for the audit of the programmes shall not carry out audits at the level of the EIB or other international financial institutions in which a Member State is a shareholder, for financial instruments implemented by them.
The bodies responsible for the audit of the programmes shall carry out audits of operations and of management and control systems at the level of other bodies implementing the financial instruments in their respective Member States and at the level of the final recipients provided that the conditions set out in paragraph 3 are fulfilled.
The Commission may carry out audits at the level of the bodies referred to in paragraph 1, where it concludes that this is necessary to obtain reasonable assurance given the risks identified.
2a.   As regards financial instruments referred to in point (a) of Article 38(1) and Article 39 which were established by a funding agreement signed before 2 August 2018, the rules set out in this Article applicable at the moment of the signature of the funding agreement shall apply, by way of derogation from paragraphs 1 and 2 of this Article.’;
(b)
paragraph 4 is replaced by the following:
‘4.   By 3 November 2018, the Commission shall adopt delegated acts in accordance with Article 149 supplementing this Regulation by laying down additional specific rules on the management and control of financial instruments referred to in points (b) and (c) of Article 38(1), the types of controls to be performed by managing and audit authorities, the arrangements for keeping supporting documents and the elements to be evidenced by supporting documents.’;
(c)
the following paragraph is inserted:
‘5a.   By way of derogation from Article 143(4) of this Regulation and from the second paragraph of Article 56 of Regulation (EU) No 1306/2013, in operations comprising financial instruments, a contribution cancelled in accordance with Article 143(2) of this Regulation or in accordance with the first paragraph of Article 56 of Regulation (EU) No 1306/2013, as a result of an individual irregularity, may be reused within the same operation under the following conditions:
(a)
where the irregularity that gives rise to the cancellation of the contribution is detected at the level of the final recipient, the contribution cancelled may be reused only for other final recipients within the same financial instrument;
(b)
where the irregularity that gives rise to the cancellation of the contribution is detected at the level of the financial intermediary within a fund of funds, the contribution cancelled may be reused only for other financial intermediaries.
Where the irregularity that gives rise to the cancellation of the contribution is detected at the level of the body implementing funds of funds, or at the level of the body implementing financial instruments where a financial instrument is implemented through a structure without a fund of funds, the contribution cancelled may not be reused within the same operation.
Where a financial correction is made for a systemic irregularity, the contribution cancelled may not be reused for any operation affected by the systemic irregularity.’;
(15)
Article 41 is amended as follows:
(a)
in the first subparagraph of paragraph 1, the introductory part is replaced by the following:
‘1.   As regards financial instruments referred to in points (a) and (c) of Article 38(1), and as regards financial instruments referred to in point (b) of Article 38(1) implemented in accordance with points (a), (b) and (c) of the first subparagraph of Article 38(4), phased applications for interim payment 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:’;
(b)
paragraph 2 is replaced by the following:
‘2.   As regards financial instruments referred to in point (b) of Article 38(1) implemented in accordance with point (d) of the first subparagraph of Article 38(4), the applications for interim payment 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 the first subparagraph of Article 42(1).’;
(16)
Article 42 is amended as follows:
(a)
in paragraph 3, the first subparagraph is replaced by the following:
‘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 2018, 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 the 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.’;
(b)
in paragraph 5, the first subparagraph is replaced by the following:
‘5.   Where management costs and fees as referred to in point (d) of the first subparagraph of paragraph 1 of this Article and in paragraph 2 of this Article are charged by the body implementing the fund of funds or bodies implementing financial instruments pursuant to point (c) of Article 38(1) and points (a), (b) and (c) of the first subparagraph of Article 38(4), they 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.’;
(17)
The following article is inserted:
‘Article 43a
Differentiated treatment of investors
1.   Support from the ESI Funds to financial instruments invested in final recipients and gains and other earnings or yields, such as interest, guarantee fees, dividends, capital gains or any other income generated by those investments, which are attributable to the support from the ESI Funds, may be used for differentiated treatment of investors operating under the market economy principle, as well as of the EIB when using the EU guarantee pursuant to Regulation (EU) 2015/1017. Such differentiated treatment shall be justified by the need to attract private counterpart resources and to leverage public funding.
2.   The assessments referred to in Articles 37(2) and 39a(3) shall include, as appropriate, an assessment of the need for, and the extent of, differentiated treatment as referred to in paragraph 1 of this Article and/or a description of the mechanisms which will be used to establish the need for, and extent of, such differentiated treatment.
3.   The differentiated treatment shall not exceed what is necessary to create the incentives for attracting private counterpart resources. It shall not over-compensate investors operating under the market economy principle, or the EIB when using the EU guarantee pursuant to Regulation (EU) 2015/1017. The alignment of interest shall be ensured through an appropriate sharing of risk and profit.
4.   Differentiated treatment of investors operating under the market economy principle shall be without prejudice to the Union State aid rules.’;
(18)
in Article 44, paragraph 1 is replaced by the following:
‘1.   Without prejudice to Article 43a, 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, to cover the losses in the nominal amount of the ESI Funds contribution to the financial instrument resulting from negative interest, if such losses occur despite active treasury management by the bodies implementing financial instruments;
(c)
where applicable, reimbursement of management costs incurred and payment of management fees of the financial instrument.’;
(19)
in Article 46(2), the first subparagraph is amended as follows:
(a)
point (c) is replaced by the following:
‘(c)
identification of the bodies implementing financial instruments, and the bodies implementing funds of funds where applicable, as referred to under points (a), (b) and (c) of Article 38(1);’;
(b)
points (g) and (h) are replaced by the following:
‘(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 and amounts used for differentiated treatment as referred to in Article 43a;
(h)
progress in achieving the expected leverage effect of investments made by the financial instrument;’;
(20)
in Article 49, paragraph 4 is replaced by the following:
‘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. It may also make observations on the visibility of support from the ESI Funds and on raising awareness about the results of such support. It shall monitor actions taken as a result of its observations.’;
(21)
in Article 51, paragraph 1 is replaced by the following:
‘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. The meeting shall also review the programme’s communication and information activities, in particular the results and effectiveness of measures taken to inform the public about the results and added value of support from the ESI Funds.’;
(22)
in Article 56, paragraph 5 is deleted;
(23)
in Article 57, paragraph 3 is replaced by the following:
‘3.   Paragraph 1 and 2 of this Article shall also apply to the contributions from the ERDF or the EAFRD to the dedicated programmes referred to in point (b) of the first subparagraph of Article 39(4).’;
(24)
Article 58(1) is amended as follows:
(a)
in the second subparagraph, the reference to ‘Article 60 of the Financial Regulation’ is replaced by ‘Article 154 of the Financial Regulation’;
(b)
in the third subparagraph, point (f) is replaced by the following:
‘(f)
actions to disseminate information, support networking, carry out communication activities with particular attention to the results and added value of support from the ESI Funds, raise awareness and promote cooperation and exchange of experience, including with third countries;’;
(c)
the fourth subparagraph is replaced by the following:
‘The Commission shall dedicate at least 15 % of the resources referred to in this Article to bring about greater efficiency in communication to the public and stronger synergies between the communication activities undertaken at the initiative of the Commission, by extending the knowledge base on results, in particular through more effective data collection and dissemination, evaluations and reporting, and especially by highlighting the contribution of the ESI Funds to improving people’s lives, and by increasing the visibility of support from the ESI Funds as well as by raising awareness about the results and the added value of such support. Information, communication and visibility measures on results and added value of support from the ESI Funds, with particular focus on operations, shall be continued after the closure of the programmes, where appropriate. Such measures 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.’;
(d)
the following subparagraph is added:
‘Depending on their purpose, the measures referred to in this Article can be financed either as operational or administrative expenditure.’;
(25)
Article 59 is amended as follows:
(a)
the following paragraph is inserted:
‘1a.   Each ESI Fund may support technical assistance operations eligible under any of the other ESI Funds.’;
(b)
the following paragraph is added:
‘3.   Without prejudice to paragraph 2, Member States may implement actions referred to in paragraph 1 through the direct award of a contract to:
(a)
the EIB;
(b)
an international financial institution in which a Member State is a shareholder;
(c)
a publicly-owned bank or institution, as referred to in point (b)(iii) of the first subparagraph of Article 38(4).’;
(26)
Article 61 is amended as follows:
(a)
in paragraph 1, the first subparagraph is replaced by the following:
‘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, with the exception of cost-savings resulting from the implementation of energy efficiency measures, shall be treated as net revenue unless they are offset by an equal reduction in operating subsidies.’;
(b)
in the first subparagraph of paragraph 3, the following point is inserted:
‘(aa)
application of a flat rate net revenue percentage established by a Member State for a sector or subsector not covered by point (a). Before the application of the flat rate the responsible audit authority shall verify that the flat rate has been established according to a fair, equitable and verifiable method based on historical data or objective criteria;’;
(c)
paragraph 5 is replaced by the following:
‘5.   As an alternative to the application of the methods laid down in paragraph 3 of this Article, the maximum co-financing rate referred to in Article 60(1) may, at the request of a Member State, be decreased for a priority or measure under which all supported operations could apply a uniform flat rate in accordance with point (a) of the first subparagraph of paragraph 3 of this Article. 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 that point.’;
(d)
in the first subparagraph of paragraph 7, point (h) is replaced by the following:
‘(h)
operations for which amounts or rates of support are defined in Annex II to the EAFRD Regulation or in the EMFF Regulation.’;
(e)
paragraph 8 is replaced by the following:
‘8.   In addition, paragraphs 1 to 6 shall not apply to operations for which support under the programme constitutes State aid.’;
(27)
Article 65 is amended as follows:
(a)
the third subparagraph of paragraph 8 is amended as follows:
(i)
Point (h) is replaced by the following:
‘(h)
operations for which amounts or rates of support are defined in Annex II to the EAFRD Regulation or in the EMFF Regulation with the exception of those operations for which reference is made to this paragraph in the EMFF Regulation; or’;
(ii)
Point (i) is replaced by the following:
‘(i)
operations for which the total eligible cost does not exceed EUR 100 000.’;
(b)
paragraph 11 is replaced by the following:
‘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 declared in a payment application for one of the ESI Funds is not declared for support from another Fund or Union instrument, or for support from the same Fund under another programme. The amount of expenditure to be entered into a payment application of an ESI Fund may be calculated for each ESI Fund and for the programme or programmes concerned on a pro rata basis in accordance with the document setting out the conditions for support.’;
(28)
Article 67 is amended as follows:
(a)
paragraph 1 is amended as follows:
(i)
point (c) is replaced by the following:
‘(c)
lump sums;’;
(ii)
the following point is added:
‘(e)
financing which is not linked to costs of the relevant operations but is based on the fulfilment of conditions related to the realisation of progress in implementation or the achievement of objectives of programmes as set out in the delegated act adopted in accordance with paragraph 5a.’;
(iii)
the following subparagraph is added:
‘For the form of financing referred to in point (e) of the first subparagraph, the audit shall exclusively aim at verifying that the conditions for reimbursement have been fulfilled.’;
(b)
the following paragraph is inserted:
‘2a.   For an operation or a project not covered by the first sentence of paragraph 4 and which receive support from the ERDF and the ESF, grants and repayable assistance for which the public support does not exceed EUR 100 000 shall take the form of standard scales of unit costs, lump sums or flat rates, except for operations receiving support within the framework of State aid that does not constitute 
de minimis
 aid.
Where flat-rate financing is used, the categories of costs to which the flat rate is applied may be reimbursed in accordance with point (a) of the first subparagraph of paragraph 1.
For operations supported by the EAFRD, ERDF or the ESF, where the flat rate referred to in Article 68b(1) is used, the allowances and the salaries paid to participants may be reimbursed in accordance with point (a) of the first subparagraph of paragraph 1 of this Article.
This paragraph shall be subject to the transitional provisions set out in Article 152(7).’;
(c)
paragraph 4 is replaced by the following:
‘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 points (a) and (e) 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 for the whole operation or project forming a part of an operation.’;
(d)
paragraph 5 is amended as follows:
(i)
point (a) is replaced by the following:
‘(a)
a fair, equitable and verifiable calculation method based on any of the following:
(i)
statistical data, other objective information or an expert judgement;
(ii)
the verified historical data of individual beneficiaries;
(iii)
the application of the usual cost accounting practices of individual beneficiaries;’;
(ii)
the following point is inserted:
‘(aa)
a draft budget established on a case-by-case basis and agreed 
ex ante
 by the managing authority, or in the case of EAFRD the authority responsible for the selection of operations, where the public support does not exceed EUR 100 000;’;
(e)
the following paragraph is inserted:
‘5a.   The Commission is empowered to adopt delegated acts in accordance with Article 149 supplementing this Regulation with regard to the definition of the standard scales of unit costs or the flat-rate financing referred to in points (b) and (d) of the first subparagraph of paragraph 1 of this Article, the related methods referred to in point (a) of paragraph 5 of this Article and the form of support referred to in point (e) of the first subparagraph of paragraph 1 of this Article, by specifying detailed modalities concerning the financing conditions and their application.’;
(29)
Article 68 is replaced by the following:
‘Article 68
Flat-rate financing for indirect costs concerning grants and repayable assistance
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 is empowered to adopt delegated acts in accordance with Article 149 to supplement the provisions on the flat rate and the related methods referred to in point (c) of the first subparagraph of this paragraph.’;
(30)
the following articles are inserted:
‘Article 68a
Staff costs concerning grants and repayable assistance
1.   Direct staff costs of an operation may be calculated at a flat rate of up to 20 % of the direct costs other than the staff costs of that operation. Member States shall not be required to perform a calculation to determine the applicable rate provided that the direct costs of the operation do not include public works contracts which exceed in value the threshold set out in point (a) of Article 4 of Directive 2014/24/EU.
2.   For the purposes of determining staff costs, an hourly rate may be calculated by dividing the latest documented annual gross employment costs by 1 720 hours for persons working full time, or by a corresponding pro-rata of 1 720 hours, for persons working part-time.
3.   When applying the hourly rate calculated in accordance with paragraph 2, the total number of hours declared per person for a given year shall not exceed the number of hours used for the calculations of that hourly rate.
The first subparagraph shall not apply to programmes under the European territorial cooperation goal for staff costs related to individuals who work on a part-time assignment on the operation.
4.   Where annual gross employment costs are not available, they may be derived from the available documented gross employment costs or from the contract for employment, duly adjusted for a 12-month period.
5.   Staff costs related to individuals who work on part-time assignment on the operation may be calculated as a fixed percentage of the gross employment costs, in line with a fixed percentage of time worked on the operation per month, with no obligation to establish a separate working time registration system. The employer shall issue a document for employees setting out that fixed percentage.
Article 68b
Flat-rate financing for costs other than staff costs
1.   A flat rate of up to 40 % of eligible direct staff costs may be used in order to cover the remaining eligible costs of an operation without a requirement for the Member State to execute any calculation to determine the applicable rate.
For operations supported by the ESF, the ERDF or the EAFRD, salaries and allowances paid to participants shall be considered additional eligible costs not included in the flat rate.
2.   The flat rate referred to in paragraph 1 shall not be applied to staff costs calculated on the basis of a flat rate.’;
(31)
Article 70 is replaced by the following:
‘Article 70
Eligibility of operations depending on location
1.   Subject to the derogations referred to in paragraph 2 and the Fund-specific rules, operations supported by the ESI Funds shall be located in the programme area.
Operations concerning the provision of services to citizens or businesses which cover the whole territory of a Member State shall be considered as being located in all programme areas within a Member State. In such cases, expenditure shall be allocated to the concerned programme areas on a pro-rata basis, based on objective criteria.
The second subparagraph of this paragraph does not apply to the national programme referred to in Article 6(2) of Regulation (EU) No 1305/2013 or to the specific programme for the establishment and the operation of the national rural network referred to in Article 54(1) of that Regulation.
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 from the ERDF, Cohesion Fund, EAFRD or EMFF allocated under the programme to operations located outside the programme area does not exceed 15 % of the support from the ERDF, Cohesion Fund, EAFRD or EMFF at the level of the priority at the time of adoption 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.
Where operations financed from the Funds and the EMFF are implemented outside the programme area in accordance with this paragraph and have benefits both outside and within the programme area, such expenditure shall be allocated to those areas on a pro rata basis based on objective criteria.
Where operations concern the thematic objective referred to in point (1) of the first paragraph of Article 9 and are implemented outside the Member State but within the Union, only points (b) and (d) of the first subparagraph of this paragraph shall apply.
3.   For operations concerning technical assistance or information, communication and visibility measures and promotional activities, and for operations concerning the thematic objective referred to in point (1) of the first paragraph of Article 9, expenditure may be incurred outside the Union provided that the expenditure is necessary for the satisfactory implementation of the operation.
4.   Paragraphs 1, 2 and 3 shall not apply to programmes under the European territorial cooperation goal. Paragraphs 2 and 3 shall not apply to operations supported by the ESF.’;
(32)
in Article 71, paragraph 4 is replaced by the following:
‘4.   Paragraphs 1, 2 and 3 of this Article shall not apply to contributions to or by financial instruments or for lease purchase under point (b) of Article 45(2) of Regulation (EU) No 1305/2013 nor to any operation which undergoes cessation of a productive activity due to a non-fraudulent bankruptcy.’;
(33)
Article 75 is amended as follows:
(a)
in paragraph 1, the reference to ‘Article 59(5) of the Financial Regulation’ is replaced by ‘Article 63(5), (6) and (7) of the Financial Regulation’;
(b)
the following paragraph is inserted:
‘2a.   The Commission shall provide the competent national authority with:
(a)
the draft audit report from the on-the-spot audit or check within three months of the end of that audit or check;
(b)
the final audit report within three months of the receipt of a complete reply from the competent national authority to the draft audit report from the on-the-spot audit or check concerned.
The reports referred to in points (a) and (b) of the first subparagraph shall be made available within the time limits set out in those points in at least one of the official languages of the institutions of the Union.
The time limit set out in point (a) of the first subparagraph shall not include the period which starts on the date following the date on which the Commission sends its request for additional information to the Member State and lasts until the Member State responds to that request.
This paragraph shall not be applicable to the EAFRD.’;
(34)
in the second paragraph of Article 76, the reference to ‘Article 84(2) of the Financial Regulation’ is replaced by ‘Article 110(1) of the Financial Regulation’;
(35)
in Article 79(2), the reference to ‘Article 68(3) of the Financial Regulation’ is replaced by ‘Article 82(2) of the Financial Regulation’;
(36)
in point (c) of the first subparagraph of Article 83(1), the reference to ‘Article 59(5) of the Financial Regulation’ is replaced by ‘Article 63(5), (6) and (7) of the Financial Regulation’;
(37)
in Article 84, the reference to ‘Article 59(6) of the Financial Regulation’ is replaced by ‘Article 63(8) of the Financial Regulation’;
(38)
in Article 98, paragraph 2 is replaced by the following:
‘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 rules applied to that Fund, provided that such costs are necessary for the satisfactory implementation of the operation and are directly linked to it.’;
(39)
Article 102 is amended as follows:
(a)
paragraph 6 is replaced by the following:
‘6.   Expenditure relating to a major project may be included in a payment application 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 withdrawal of the application by the Member State or the adoption of the Commission decision shall be rectified accordingly.’;
(b)
the following paragraph is added:
‘7.   Where the major project is appraised by independent experts pursuant to paragraph 1 of this Article, expenditure relating to that major project may be included in a payment application after the managing authority has informed the Commission of the submission to the independent experts of the information required under Article 101.
An independent quality review shall be delivered within six months of the submission of that information to the independent experts.
The corresponding expenditure shall be withdrawn and the declaration of expenditure shall be rectified accordingly in the following cases:
(a)
where the independent quality review has not been notified to the Commission within three months of the expiry of the deadline referred to in the second subparagraph;
(b)
where the submission of the information is withdrawn by the Member State; or
(c)
where the relevant appraisal is negative.’;
(40)
in Article 104, paragraphs 2 and 3 are replaced by the following:
‘2.   The public expenditure allocated to a joint action plan shall be a minimum of EUR 5 000 000 or 5 % of the public support of the operational programme or one of the contributing programmes, whichever is lower.
3.   Paragraph 2 shall not apply to operations supported under the YEI, to the first joint action plan submitted by a Member State under the Investment for growth and jobs goal or the first joint action plan submitted by a programme under the European territorial cooperation goal.’;
(41)
in Article 105(2), the second sentence is deleted;
(42)
in Article 106, the first paragraph is amended as follows:
(a)
point (1) is replaced by the following:
‘(1)
a description of the objectives of the joint action plan and how it contributes to the objectives of the programme or to 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;’;
(b)
point (2) is deleted;
(c)
point (3) is replaced by the following:
‘(3)
a description of the projects or types of projects envisaged, together with the milestones, where relevant, and the targets for outputs and results linked to the common indicators by priority axis, where relevant;’;
(d)
points (6), (7) and (8)are replaced by the following:
‘(6)
confirmation that it will contribute to the approach to promoting equality between men and women, as set out in the relevant programme or Partnership Agreement;
(7)
confirmation that it will contribute to the approach on sustainable development, as set out in the relevant programme or Partnership Agreement;
(8)
its implementing provisions, including the following:
(a)
information on the selection of the joint action plan by the managing authority in accordance with Article 125(3);
(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;’;
(e)
point (9) is amended as follows:
(i)
point (a) is replaced by the following:
‘(a)
the costs of achieving milestones, and targets for outputs and results, based, in the case of standard scales of unit costs and lump sums, on the methods set out in Article 67(5) of this Regulation and in Article 14 of the ESF Regulation;’;
(ii)
point (b) is deleted;
(43)
in Article 107, paragraph 3 is replaced by the following:
‘3.   The decision referred to in paragraph 2 shall indicate the beneficiary and the objectives of the joint action plan, the milestones, where relevant, and targets for outputs and results, the costs of achieving those milestones and targets for outputs and result, 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.’;
(44)
in Article 108(1), the first subparagraph is replaced by the following:
‘1.   The Member State or the managing authority shall set up a steering committee for the joint action plan, which may be 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. Where relevant, 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).’;
(45)
in Article 109(1), the second sentence is deleted;
(46)
Article 110 is amended as follows:
(a)
in paragraph 1, point (c) is replaced by the following:
‘(c)
implementation of the communication strategy, including information and communication measures, and of measures to enhance the visibility of the Funds;’;
(b)
in paragraph 2, point (a) is replaced by the following:
‘(a)
the methodology and criteria used for selection of operations, except where those criteria are approved by local action groups in accordance with point (c) of Article 34(3);’;
(47)
Article 114 is amended as follows:
(a)
paragraph 1 is replaced by the following:
‘1.   An evaluation plan shall be drawn up by the managing authority or a 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. In the cases of dedicated programmes referred to in point (b) of the first subparagraph of Article 39(4) adopted before 2 August 2018, the evaluation plan shall be submitted to the monitoring committee no later than one year after that date.’;
(b)
paragraph 4 is deleted;
(48)
the heading of Chapter II of Title III of Part Three is replaced by the following:
‘Information, communication and visibility’;
(49)
Article 115 is amended as follows:
(a)
the heading is replaced by the following:
‘Information, communication and visibility’;
(b)
in paragraph 1, point (d) is replaced by the following:
‘(d)
publicising to Union citizens the role and achievements of cohesion policy and of the Funds through measures to enhance the visibility of the results and impact of Partnership Agreements, operational programmes and operations.’;
(c)
paragraph 3 is replaced by the following:
‘3.   Detailed rules concerning information, communication and visibility for the public and information measures for potential beneficiaries and for beneficiaries are laid down in Annex XII.’;
(50)
in Article 116, paragraph 3 is replaced by the following:
‘3.   By way of derogation from the third subparagraph of paragraph 2 of this Article, 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 of that implementation as well as on the information and communication activities and measures to enhance visibility of the Funds that are planned for the following year. The monitoring committee shall give an opinion on the activities and measures planned for the following year, including on ways to increase the effectiveness of communication activities aimed at the public.’;
(51)
in Article 117, paragraph 4 is replaced by the following:
‘4.   Union networks comprising the members designated by 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, the exchange of good practices, and to enable joint planning or coordination of communication activities between the Member States and with the Commission where appropriate. The networks shall at least once a year debate and assess the effectiveness of the information and communication measures, and propose recommendations to enhance the outreach and impact of communication activities and to raise awareness about the results and added value of those activities.’;
(52)
Article 119 is amended as follows:
(a)
in paragraph 1, the first subparagraph is replaced by the following:
‘1.   The amount of the Funds allocated to technical assistance in a Member State shall be limited to 4 % of the total amount of the Funds allocated to operational programmes under the Investment for growth and jobs goal.’;
(b)
in paragraph 2, the first sentence is deleted;
(c)
paragraph 4 is replaced by the following:
‘4.   In the case of the Structural Funds, where the allocations referred to in paragraph 1 are used to support technical assistance operations altogether 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 either the respective allocations to the different categories of regions of the operational programme or the allocation under each category of region as a share of the total allocation to the Member State.’;
(d)
the following paragraph is inserted:
‘5a.   The assessment of the respect of the percentages shall be carried out at the time of adoption of the operational programme.’;
(53)
in Article 122(2), the fourth subparagraph is replaced by the following:
‘When amounts unduly paid to a beneficiary for an operation cannot be recovered and this is as a result of fault or negligence on the part of a Member State, that 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 to an operation in an accounting year.’;
(54)
in Article 123(5), the first subparagraph is replaced by the following:
‘5.   In the case of the Funds 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.’;
(55)
Article 125 is amended as follows:
(a)
in paragraph 3, point (c) is replaced by the following:
‘(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, the time limit for execution, as well as the requirements regarding information, communication and visibility;’;
(b)
the first subparagraph of paragraph 4 is amended as follows:
(i)
point (a) is replaced by the following:
‘(a)
verify that the co-financed products and services have been delivered, that the operation complies with applicable law, the operational programme and the conditions for support of the operation and:
(i)
where costs are to be reimbursed pursuant to point (a) of the first subparagraph of Article 67(1), that the amount of expenditure declared by the beneficiaries in relation to those costs has been paid;
(ii)
in the case of costs reimbursed pursuant to points (b) to (e) of the first subparagraph of Article 67(1), that the conditions for reimbursement of expenditure to the beneficiary have been met;’;
(ii)
in point (e), the reference to ‘points (a) and (b) of Article 59(5) of the Financial Regulation’ is replaced by ‘points (a) and (b) of Article 63(5) and Article 63(6) and (7) of the Financial Regulation’;
(56)
in point (b) of Article 126, the reference to ‘point (a) of Article 59(5) of the Financial Regulation’ is replaced by ‘point (a) of Article 63(5) and Article 63(6) of the Financial Regulation’;
(57)
Article 127 is amended as follows:
(a)
in the third subparagraph of paragraph 1, the reference to ‘the second subparagraph of Article 59(5) of the Financial Regulation’ is replaced by ‘Article 63(7) of the Financial Regulation’;
(b)
in point (a) of the first subparagraph of paragraph 5, the reference to ‘the second subparagraph of Article 59(5) of the Financial Regulation’ is replaced by ‘Article 63(7) of the Financial Regulation’;
(58)
Article 131 is replaced by the following:
‘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.
With regard to the amounts to be included in payment applications for the form of support referred to in point (e) of the first subparagraph of Article 67(1), the payment applications shall include the elements set out in the delegated acts adopted in accordance with Article 67(5a) and shall use the model for payment applications set out in the implementing acts adopted in accordance with paragraph 6 of this Article.
2.   Eligible expenditure included in a payment application shall be supported by receipted invoices or accounting documents of equivalent probative value, except for the forms of support referred to in points (b) to (e) of the first subparagraph of Article 67(1) of this Regulation, Articles 68, 68a and 68b of this Regulation, Article 69(1) of this Regulation and Article 109 of this Regulation and in 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 State aid, 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 or, where Member States have decided that the beneficiary is the body granting the aid pursuant to point (10)(a) of Article 2, paid by the beneficiary to the body receiving the aid.
4.   By way of derogation from paragraph 1 of this Article, in the case of State aid, the payment application may include advances paid to the beneficiary by the body granting the aid or, where Member States have decided that the beneficiary is the body granting the aid pursuant to point (10)(a) of Article 2, paid by the beneficiary to the body receiving 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 are 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 or, where Member States have decided that the beneficiary is the body granting the aid pursuant to point (10)(a) of Article 2, of the total amount of the aid to be granted to the body receiving the aid as part of a given operation;
(c)
those advances are covered by expenditure paid by the beneficiary or, where Member States have decided that the beneficiary is the body granting the aid pursuant to point (10)(a) of Article 2, expenditure paid by the body receiving the aid in implementing the operation, and supported by receipted invoices or accounting documents of equivalent probative value within three years of the year of the payment of the advance or on 31 December 2023, whichever is earlier.
Where the conditions set out in point (c) of the first subparagraph are not met, the next payment application shall be corrected accordingly.
5.   Each payment application which includes advances of the type referred to in paragraph 4 of this Article shall separately disclose:
(a)
the total amount paid from the operational programme as advances;
(b)
the amount which, within three years of the payment of the advance in accordance with point (c) of the first subparagraph of paragraph 4, has been covered by expenditure paid by the beneficiary or, where Member States have decided that the beneficiary is the body granting the aid pursuant to point (10)(a) of Article 2, by the body receiving the aid; and
(c)
the amount which has not been covered by expenditure paid by the beneficiary or, where Member States have decided that the beneficiary is the body granting the aid pursuant to point (10)(a) of Article 2, by the body receiving the aid, 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. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 150(3).’;
(59)
in Article 137(1), the reference to ‘point (a) of Article 59(5) of the Financial Regulation’ is replaced by ‘point (a) of Article 63(5) and Article 63(6) of the Financial Regulation’;
(60)
in Article 138, the reference to ‘Article 59(5) of the Financial Regulation’ is replaced by ‘Article 63(5), and the second subparagraph of Article 63(7), of the Financial Regulation’;
(61)
in Article 140(3), the following sentence is added:
‘Where documents are kept on commonly accepted data carriers in accordance with the procedure laid down in paragraph 5, no originals shall be required.’;
(62)
in point (a) of the second subparagraph of Article 145(7), the reference to ‘Article 59(5) of the Financial Regulation’ is replaced by ‘Article 63(5), (6) and (7) of the Financial Regulation’;
(63)
in Article 147(1), the reference to ‘Article 78 of the Financial Regulation’ is replaced by ‘Article 98 of the Financial Regulation’;
(64)
in Article 148, paragraph 1 is replaced by the following:
‘1.   Operations for which the total eligible expenditure does not exceed EUR 400 000 for the ERDF and the Cohesion Fund, EUR 300 000 for the ESF or EUR 200 000 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.
By derogation from the first subparagraph, operations for which the total eligible expenditure is between EUR 200 000 and EUR 400 000 for the ERDF and the Cohesion Fund, between EUR 150 000 and EUR 300 000 for the ESF and between EUR 100 000 and EUR 200 000 for the EMFF may be subject to more than one audit, if the audit authority concludes, based on its professional judgment, that it is not possible to issue or draw up an audit opinion on the basis of statistical or non-statistical sampling methods referred to in Article 127(1) without carrying out more than one audit of the respective operation.’;
(65)
Article 149 is amended as follows:
(a)
paragraphs 2 and 3 are replaced by the following:
‘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 39a(7), 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), 64(4) and 67(5a), the second paragraph of Article 68, 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 39a(7), 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), 64(4) and 67(5a), the second paragraph of Article 68, 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.’;
(b)
the following paragraph is inserted:
‘3a.   Before adopting a delegated act, the Commission shall consult experts designated by each Member State in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making.’;
(c)
paragraphs 5 is replaced by the following:
‘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), Articles 39a(7), 40(4) and 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), 64(4) and 67(5a), the second paragraph of Article 68, 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 to 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.’;
(66)
In Article 152, the following paragraph is added:
‘7.   The managing authority, or the monitoring committee for the programmes under the European territorial cooperation goal, may decide not to apply Article 67(2a) for a maximum period of 12 months starting from 2 August 2018.
Where the managing authority, or the monitoring committee for the programmes under the European territorial cooperation goal, considers that Article 67(2a) creates a disproportionate administrative burden, it may decide to extend the transitional period referred to in the first subparagraph of this paragraph for a period it considers appropriate. It shall notify the Commission of such decision before the expiration of the initial transitional period.
The first and second subparagraphs do not apply to grants and repayable assistance supported by the ESF for which the public support does not exceed EUR 50 000.’;
(67)
Annex IV is amended as follows:
(a)
Section 1 is amended as follows:
(i)
the introductory part is replaced by the following:
‘1.
Where a financial instrument is implemented under Article 39a and points (a), (b) and (c) of the first subparagraph 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:’;
(ii)
point (f) is replaced by the following:
‘(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) and the second subparagraph of Article 39a(5);’;
(iii)
point (i) is replaced by the following:
‘(i)
provisions regarding the re-use of resources attributable to the support from the ESI Funds until the end of the eligibility period in compliance with Article 44 and, where applicable, provisions regarding differentiated treatment as referred to in Article 43a;’;
(b)
Section 2 is amended as follows:
(i)
the introductory part is replaced by the following:
‘2.
Strategy documents referred to under Article 38(8) for financial instruments implemented under point (d) of the first subparagraph of Article 38(4) shall include at least the following elements:’;
(ii)
point (c) is replaced by the following:
‘(c)
the use and re-use of resources attributable to the support of the ESI Funds in accordance with Articles 43, 44 and 45, and, where applicable, provisions regarding differentiated treatment as referred to in Article 43a;’;
(68)
Annex XII is amended as follows:
(a)
the heading of Annex XII is replaced by the following:
‘INFORMATION, COMMUNICATION AND VISIBILITY OF SUPPORT FROM THE FUNDS’;
(b)
The heading of section 2 is replaced by the following:
‘2.   
INFORMATION AND COMMUNICATION MEASURES AND MEASURES TO ENHANCE VISIBILITY FOR THE PUBLIC’;
(c)
subsection 2.1 is amended as follows:
(i)
point 1 is replaced by the following:
‘1.
The Member State and the managing authority shall ensure that the information and communication measures are implemented in accordance with the communication strategy, in order to improve visibility and interaction with citizens, and that those measures aim for the widest possible media coverage using various forms and methods of communication at the appropriate level and adapted, as appropriate, to technological innovation.’;
(ii)
in point 2, points (e) and (f) are replaced by the following:
‘(e)
giving examples of operations, in particular of operations where the added value of the intervention of the Funds is particularly visible, by operational programme, on the single website or on the operational programme’s website that is accessible through the single website portal; the examples shall 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 its main achievements and results, on the single website or on the operational programme’s website that is accessible through the single website portal.’;
(d)
subsection 2.2 is amended as follows:
(i)
in point 1, the introductory part is replaced by the following:
‘1.
All information and communication measures and measures to enhance visibility of the Funds provided by the beneficiary shall acknowledge support from the Funds to the operation by displaying:’;
(ii)
the following point is added:
‘6.
The responsibilities laid down in this subsection shall apply as from the time the beneficiary is provided with the document setting out the conditions for support to the operation referred to in point (c) of Article 125(3).’;
(e)
in point 2 of subsection 3.1, point (f) is replaced by the following:
‘(f)
the responsibility of beneficiaries to inform the public about the aim of the operation and the support from the Funds to the operation in accordance with subsection 2.2 as from the time the beneficiary is provided with the document setting out the conditions for support to the operation referred to in point (c) of Article 125(3). The managing authority may request that potential beneficiaries propose indicative communication activities to enhance the visibility of the Funds, proportional to the size of the operation, in the applications.’;
(f)
in subsection 4, point (i) is replaced by the following:
‘(i)
an annual update setting out the information and communication activities, including measures to enhance visibility of the Funds, to be carried out in the following year, based on, inter alia, lessons learnt on the effectiveness of such measures.’.
Article 273
Amendments to Regulation (EU) No 1304/2013
Regulation (EU) No 1304/2013 is amended as follows:
(1)
in Article 13(2), the following subparagraph is added:
‘Where operations falling under point (a) of the first subparagraph also have a benefit for the programme area in which they are implemented, expenditure shall be allocated to those programme areas on a pro rata basis based on objective criteria.’;
(2)
Article 14 is amended as follows:
(a)
the following paragraph is inserted:
‘-1.   The general rules applicable to simplified cost options under the ESF are set out in Articles 67, 68, 68a and 68b of Regulation (EU) No 1303/2013.’;
(b)
paragraphs 2, 3 and 4 are deleted;
(3)
in Annex I, point 1 is replaced by the following:
‘(1)
Common output indicators for participants
“Participants”
                                          
 (
1
)
 refers to persons benefiting directly from an ESF intervention who can be identified and asked for their characteristics, and for whom specific expenditure is earmarked. Other persons shall not be classified as participants. All data shall be broken down by gender.
The common output indicators for participants are:
—
unemployed, including long-term unemployed*,
—
long-term unemployed*,
—
inactive*,
—
inactive, not in education or training*,
—
employed, including self-employed*,
—
below 25 years of age*
—
above 54 years of age*,
—
above 54 years of age who are unemployed, including long-term unemployed, or inactive not in education or training*,
—
with primary (ISCED 1) or lower secondary education (ISCED 2)*,
—
with upper secondary (ISCED 3) or post-secondary education (ISCED 4)*,
—
with tertiary education (ISCED 5 to 8)*,
—
migrants, participants with a foreign background, minorities (including marginalised communities such as the Roma)**,
—
participants with disabilities**,
—
other disadvantaged**.
The total number of participants will be calculated automatically on the basis of the output indicators.
These data on participants entering an ESF supported operation shall be provided in the annual implementation reports as specified in Article 50(1) and (2) and Article 111(1) of Regulation (EU) No 1303/2013.
The following data on participants will be provided in the annual implementation reports as specified in Article 50 of Regulation (EU) No 1303/2013:
—
homeless or affected by housing exclusion*,
—
from rural areas*
 (
2
)
The data of those two indicators shall be collected based on a representative sample of participants within each investment priority. Internal validity shall be ensured in such a way that the data can be generalised at the level of the investment priority.
(
1
)
(
+
)
Managing authorities shall establish a system that records and stores individual participant data in computerised form as set out in Article 125(2)(d) of Regulation (EU) No 1303/2013. The data processing arrangements put in place by the Member States shall be in line with Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data (
OJ L 281, 23.11.1995, p. 31
), in particular Articles 7 and 8 thereof.
Data reported under the indicators marked with* are personal data according to Article 7 of Directive 95/46/EC. Their processing is necessary for compliance with the legal obligation to which the controller is subject (Article 7(c) of Directive 95/46/EC). For the definition of controller, see Article 2 of Directive 95/46/EC.
Data reported under the indicators marked with** are a special category of data according to Article 8 of Directive 95/46/EC. Subject to the provision of suitable safeguards, Member States may, for reasons of substantial public interest, lay down exemptions in addition to those laid down in Article 8(2) of Directive 95/46/EC, either by national law or by decision of the supervisory authority (Article 8(4) of Directive 95/46/EC).
"
(
2
)
(
++
)
The data shall be collected at the level of smaller administrative units (local administrative units 2), in accordance with 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
).’.
"
Article 274
Amendments to Regulation (EU) No 1309/2013
Regulation (EU) No 1309/2013 is amended as follows:
(1)
in recital 24, the first sentence is replaced by the following:
‘The Member States should remain responsible for the implementation of the financial contribution and for the management and control of the actions supported by Union funding, in accordance with the relevant provisions of Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council
 (
*7
)
 (the “Financial Regulation”).
(
*7
)
  Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012 (
OJ L 193, 30.7.2018, p. 1
).’;"
(2)
in Article 4, paragraph 2 is replaced by the following:
‘2.   In small labour markets or in exceptional circumstances, in particular with regard to collective applications involving SMEs, where duly substantiated by the applicant Member State, an application for a financial contribution under this Article may be considered admissible even if the criteria laid down in point (a) or (b) of paragraph 1 are not entirely met, when the redundancies have a serious impact on employment and the local, regional or national economy. The applicant Member State shall specify which of the intervention criteria set out in points (a) and (b) of paragraph 1 are not entirely met. For collective applications involving SMEs located in one region, where the applicant Member State demonstrates that SMEs are the main or the only type of business in that region, the application may exceptionally cover SMEs operating in different economic sectors defined at NACE Revision 2 division level. The aggregated amount of contributions in exceptional circumstances may not exceed 15 % of the annual maximum amount of the EGF.’;
(3)
in Article 6, paragraph 2 is replaced by the following:
‘2.   By way of derogation from Article 2, applicant Member States may provide personalised services co-financed by the EGF to up to a number of NEETs under the age of 25, or where Member States so decide under the age of 30, on the date of submission of the application, equal to the number of targeted beneficiaries, as a priority to persons made redundant or whose activity has ceased, provided that at least some of the redundancies within the meaning of Article 3 occur in NUTS 2 level regions that had youth unemployment rates for young persons aged 15 to 24 of at least 20 % based on the latest annual data available. The support may be rendered to NEETs under the age of 25, or where Member States so decide under the age of 30, in those NUTS 2 level regions.’;
(4)
in Article 11, paragraph 3 is replaced by the following:
‘3.   The tasks set out in paragraph 1 shall be performed in accordance with the Financial Regulation.’;
(5)
in Article 15, paragraph 4 is replaced by the following:
‘4.   Where the Commission has concluded that the conditions for providing a financial contribution from the EGF are met, it shall submit a proposal to mobilise it. The decision to mobilise the EGF shall be taken jointly by the European Parliament and by the Council within one month of the referral to the European Parliament and to the Council. The Council shall act by a qualified majority and the European Parliament shall act by a majority of its component members and three fifths of the votes cast.
Transfers related to the EGF shall be made in accordance with Article 31 of the Financial Regulation, in principle within a period of no more than seven days from the date of adoption of the relevant decision by the European Parliament and by the Council.’;
(6)
in Article 16(2), the reference to ‘Article 59 of the Financial Regulation’ is replaced by ‘Article 63 of the Financial Regulation’;
(7)
in Article 21(2), the reference to ‘Article 59(3) of the Financial Regulation’ is replaced by ‘Article 63(3) of the Financial Regulation’ and the reference to ‘Article 59(5) of the Financial Regulation’ is replaced by ‘Article 63(5) of the Financial Regulation’.
Article 275
Amendments to Regulation (EU) No 1316/2013
Regulation (EU) No 1316/2013 is amended as follows:
(1)
the following chapter is inserted:
‘
                                          
CHAPTER Va
Blending
Article 16a
CEF blending facilities
1.   CEF blending facilities in accordance with Article 159 of Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council
 (
*8
)
 may be established under this Regulation for one or more of the CEF sectors. All actions contributing to projects of common interest shall be eligible to receive financial assistance through blending operations.
2.   CEF blending facilities shall be implemented in accordance with Article 6(3).
3.   The overall contribution from the Union budget to CEF blending facilities shall not exceed 10 % of the overall financial envelope of the CEF as referred to in Article 5(1).
In addition to the threshold set out in the first subparagraph, in the transport sector the overall contribution from the Union budget to CEF blending facilities shall not exceed EUR 500 000 000.
If 10 % of the overall financial envelope for the implementation of the CEF referred to in Article 5(1) is not fully used for CEF blending facilities and/or financial instruments, the remaining amount shall be made available for and redistributed to that financial envelope.
4.   The amount of EUR 11 305 500 000 transferred from the Cohesion Fund, referred to in point (a) of Article 5(1), shall not be used to commit budgetary resources to CEF blending facilities.
5.   Support provided under a CEF blending facility in the form of grants and financial instruments shall comply with the eligibility and conditions for financial assistance set out in Article 7. The amount of financial assistance to be granted to the blending operations supported by means of a CEF blending facility shall be modulated on the basis of a cost-benefit analysis, the availability of Union budget resources and the need to maximise the leverage of Union funding. No grant awarded shall exceed the funding rates laid down in Article 10.
6.   The Commission shall, in cooperation with the European Investment Bank (EIB), study the possibility for the EIB to systematically provide first loss guarantees within CEF blending facilities in order to allow and facilitate additionality and the participation of private co-investors in the transport sector.
7.   The Union, Member States and other investors may contribute to CEF blending facilities, provided that the Commission agrees to the specifications of the eligibility criteria of blending operations and/or the investment strategy of the CEF blending facility which may be necessary due to the additional contribution and in order to meet the requirements of this Regulation when carrying out projects of common interest. Those additional resources shall be implemented by the Commission in accordance with Article 6(3).
8.   Blending operations supported by means of a CEF blending facility shall be selected on the basis of maturity and shall seek sectoral diversification in accordance with Articles 3 and 4 as well as geographical balance across the Member States. They shall:
(a)
represent European added value;
(b)
respond to the objectives of the Europe 2020 Strategy;
(c)
contribute, where possible, to climate change mitigation and adaptation.
9.   CEF blending facilities shall be made available and blending operations shall be selected based on the selection and award criteria established in the multiannual and the annual work programmes adopted pursuant to Article 17.
10.   Blending operations in third countries may be supported by means of a CEF blending facility if those actions are necessary for the implementation of a project of common interest.
(
*8
)
  Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012 (
OJ L 193, 30.7.2018, p. 1
).’;"
(2)
in Article 17(3), the second subparagraph is replaced by the following:
‘The amount of the financial envelope shall lie within a range of 80 % to 95 % of the budgetary resources referred to in point (a) of Article 5(1).’;
(3)
in Article 22, the fourth paragraph is replaced by the following:
‘The certification of the expenditure referred to in the second paragraph of this Article is not mandatory for grants awarded on the basis of Regulation (EU) No 283/2014.’.
Article 276
Amendments to Regulation (EU) No 223/2014
Regulation (EU) No 223/2014 is amended as follows:
(1)
in Article 9, the following paragraph is added:
‘4.   Paragraphs 1, 2 and 3 do not apply for the purposes of modifying elements of an operational programme falling under sub-sections 3.5 and 3.6 and section 4, respectively, of the operational programme templates set out in Annex I.
A Member State shall notify the Commission of any decision to modify the elements referred to in the first subparagraph within one month of the date of that decision. The decision shall specify the date of its entry into force, which shall not be earlier than the date of its adoption.’;
(2)
in Article 23, paragraph 6 is replaced by the following:
‘6.   An operation may receive support from one or more operational programmes co-financed by the Fund and from other Union instruments, provided that the expenditure declared in a payment application for the Fund is not declared for support from another Union instrument, or support from the same Fund under another programme. The amount of expenditure to be entered into a payment application of the Fund may be calculated for the programme or programmes concerned on a pro rata basis in accordance with the document setting out the conditions for support.’;
(3)
in Article 25(3), the following point is added:
‘(e)
rules for the application of corresponding unit costs, lump sums and flat rates applicable under Union policies for a similar type of operation and beneficiary.’;
(4)
Article 26 is amended as follows:
(a)
in paragraph 2, points (d) and (e) are replaced by the following:
‘(d)
the costs of partner organisations for collection, transport, storage and distribution of food donations and directly related awareness raising activities;
(e)
the costs of accompanying measures undertaken and declared by the partner organisations delivering directly or under cooperation agreements the food and/or basic material assistance to the most deprived persons at a flat-rate of 5 % of the costs referred to in point (a) of this paragraph; or 5 % of the value of the food products disposed of in accordance with Article 16 of Regulation (EU) No 1308/2013.’;
(b)
the following paragraph is inserted:
‘3a.   Notwithstanding paragraph 2, a reduction of the eligible costs referred to in point (a) of paragraph 2 due to non-compliance with applicable law by the body responsible for the purchase of food and/or basic material assistance shall not lead to a reduction of the eligible costs of other bodies as set out in points (c) and (e) of paragraph 2.’;
(5)
in Article 27, paragraph 4 is replaced by the following:
‘4.   At the initiative of the Member States, and subject to a ceiling of 5 % of the Fund allocation at the time of the adoption of the operational programme, the operational programme may finance preparation, management, monitoring, administrative and technical assistance, audit, information, control and evaluation measures necessary for implementing this Regulation. It may also finance technical assistance and capacity building of partner organisations.’;
(6)
in Article 30(2), the fourth subparagraph is replaced by the following:
‘When amounts unduly paid to a beneficiary for an operation cannot be recovered and this is as a result of fault or negligence on the part of a Member State, that 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 Fund to an operation in an accounting year.’;
(7)
in Article 32(4), point (a) is replaced by the following:
‘(a)
verify that the co-financed products and services have been delivered, that the operation complies with applicable law, the operational programme and the conditions for support of the operation and,
(i)
where costs are to be reimbursed pursuant to point (a) of Article 25(1), that the amount of expenditure declared by the beneficiaries in relation to those costs has been paid;
(ii)
where costs are to be reimbursed pursuant to points (b), (c) and (d) of Article 25(1), that the conditions for reimbursement of expenditure to the beneficiary have been met;’;
(8)
in Article 42, paragraph 3 is replaced by the following:
‘3.   The payment deadline referred to in paragraph 2 may be suspended 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 Article 32(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 suspension and the reasons for it. The remaining time allowed for payment shall begin to run again from the date on which the requested information or documents are received or the investigation has been carried out.’;
(9)
in Article 51, paragraph 3 is replaced by the following:
‘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. Where documents are kept on commonly accepted data carriers in accordance with the procedure laid down in paragraph 5, no originals shall be required.’.
Article 277
Amendments to Regulation (EU) No 283/2014
Regulation (EU) No 283/2014 is amended as follows:
(1)
in Article 2(2), point (e) is replaced by the following:
‘(e)
“generic services” means gateway services linking one or more national infrastructures to core service platforms as well as services increasing the capacity of a digital service infrastructure by providing access to high performance computing, storage and data management facilities;’;
(2)
Article 5 is amended as follows:
(a)
paragraph 4 is replaced by the following:
‘4.   Actions contributing to projects of common interest in the field of digital service infrastructures shall be supported by:
(a)
procurement;
(b)
grants; and/or
(c)
financial instruments as provided for in paragraph 5.’;
(b)
the following paragraph is inserted:
‘4a.   The overall contribution from the Union budget to financial instruments for digital service infrastructures referred to in point (c) of paragraph 4 of this Article shall not exceed 10 % of the financial envelope for the telecommunications sector referred to in point (b) of Article 5(1) of Regulation (EU) No 1316/2013.’;
(3)
in Article 8, paragraph 1 is replaced by the following:
‘1.   On the basis of information received under the third paragraph of Article 22 of Regulation (EU) No 1316/2013, Member States and the Commission shall exchange information and best practices about the progress made in the implementation of this Regulation, including the use of financial instruments. Where appropriate, Member States shall involve local and regional authorities in the process. The Commission shall publish a yearly overview of that information and submit it to the European Parliament and to the Council.’.
Article 278
Amendment to Decision No 541/2014/EU
In Article 4 of Decision No 541/2014/EU of the European Parliament and of the Council, the following paragraph is added:
‘3.   Funding programmes established by Regulations (EU) No 377/2014 and (EU) No 1285/2013 and by Decision 2013/743/EU may contribute to the financing of the actions referred to in paragraph 1 of this Article, within the scope of those programmes and in conformity with their aims and objectives. Such contributions shall be spent in compliance with Regulation (EU) No 377/2014. The Commission shall before the end of the Multiannual Financial Framework 2014-2020 assess the new simplified financial rules pursuant to this paragraph and their contribution to the objectives of the SST support framework.’.
PART THREE
FINAL AND TRANSITIONAL PROVISIONS
Article 279
Transitional provisions
1.   Legal commitments for grants implementing the budget under the Multiannual Financial Framework 2014-2020 may continue to take the form of grant decisions. The provisions of Title VIII applicable to grant agreements shall apply 
mutatis mutandis
 to grant decisions. The Commission shall review the use of grant decisions under the post-2020 multiannual financial framework, in particular in view of the progress made in electronic signature and electronic management of grants by that time.
2.   Upon entry into force of this Regulation Commission decisions authorising the use of lump sums, unit costs or flat rates adopted in accordance with Article 124 of Regulation (EU, Euratom) No 966/2012 shall be amended by the authorising officer responsible in accordance with Article 181 of this Regulation.
3.   Regulation (EU, Euratom) No 966/2012 and Delegated Regulation (EU) No 1268/2012 shall continue to apply to legal commitments entered into before the entry into force of this Regulation. The existing pillar assessments, contribution agreement templates and financial framework partnership agreements may continue to apply and shall be reviewed as appropriate.
4.   For financial contributions from the EGF including support to NEETs, for which the period specified in Article 16(4) of Regulation (EU) No 1309/2013 has not expired by 1 January 2018, the Commission shall assess whether personalised services provided to NEETs are eligible for co-financing by the EGF beyond 31 December 2017. Where the Commission concludes that this is the case, it shall amend the affected decisions on the financial contribution accordingly.
Article 280
Review
This Regulation shall be reviewed whenever it proves necessary to do so and in any case at the latest two years before the end of each multiannual financial framework.
Such review shall cover, inter alia, the implementation of Titles VIII and X of Part One and the deadlines set out in Article 259.
Article 281
Repeal
1.   Regulation (EU, Euratom) No 966/2012 is repealed with effect from 2 August 2018. It shall, however, continue to apply until 31 December 2018 for the purposes of point (c) of Article 282(3).
2.   Without prejudice to Article 279(3), the Commission shall repeal Delegated Regulation (EU) No 1268/2012 with effect from 2 August 2018. That Delegated Regulation shall, however, continue to apply until 31 December 2018 for the purposes of point (c) of Article 282(3).
3.   References to the repealed Regulation shall be construed as references to this Regulation and shall be read in accordance with the correlation table in Annex II.
Article 282
Entry into force and application
1.   This Regulation shall enter into force on the third day following that of its publication in the 
Official Journal of the European Union
.
2.   It shall apply from 2 August 2018.
3.   By way of derogation from paragraph 2 of this Article:
(a)
Article 271(1)(a), Article 272(2), Article 272(10)(a), Article 272(11)(b)(i), (c), (d) and (e), Article 272(12)(a), (b)(i) and (c), Article 272(14)(c), Article 272(15), (17), (18), (22) and (23), Article 272(26)(d), Article 272(27)(a)(i), Article 272(53), and (54), Article 272(55)(b)(i), Article 273(3), Article 276(2) and Article 276(4)(b) shall apply from 1 January 2014;
(b)
Article 272(11)(a) and (f), Article 272(13), Article 272(14)(b), Article 272(16), Article 272(19)(a) and Article 274(3) shall apply from 1 January 2018;
(c)
Articles 6 to 60, 63 to 68, 73 to 207, 241 to 253 and 264 to 268 shall apply from 1 January 2019 as regards the implementation of the administrative appropriations of Union institutions; this is without prejudice to point (h) of this paragraph;
(d)
point (4) of Article 2, Articles 208 to 211 and Article 214(1) shall apply to budgetary guarantees and financial assistance only as from the date of application of the post-2020 multiannual financial framework;
(e)
Article 250 shall apply to budgetary guarantees, financial assistance and contingent liabilities only as from the date of application of the post-2020 multiannual financial framework;
(f)
point (6) of Article 2, Article 21(3)(f), Article 41(4)(l), Articles 62(2), 154(1) and (2), 155(1) to (4) and Article 159 shall apply to budgetary guarantees only as from the date of application of the post-2020 multiannual financial framework;
(g)
points (9), (15), (32) and (39) of Article 2, Article 30(1)(g), Article 41(5), Articles 110(3)(h) and 115(2)(c), Articles 212 and 213, Article 214(2) and Articles 218, 219 and 220 shall apply only as from the date of application of the post-2020 multiannual financial framework;
(h)
the information on the annual average of full-time equivalents referred to in Article 41(3)(b)(iii) and the information on the estimated amount of assigned revenue carried over from preceding years referred to in Article 41(8)(b) shall be provided for the first time together with the draft budget to be presented in 2021.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 18 July 2018.
For the European Parliament
The President
A. TAJANI
For the Council
The President
J. BOGNER-STRAUSS
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ANNEX I
CHAPTER 1
Common provisions
SECTION 1
Framework contracts and publicity
1.   Framework contracts and specific contracts
1.1.
The duration of a framework contract shall not exceed four years, save in exceptional cases duly justified in particular by the subject matter of the framework contract.
Specific contracts based on framework contracts shall be awarded in accordance with the terms of the framework contract.
When concluding specific contracts, the parties shall not substantially deviate from the framework contract.
1.2.
Where a framework contract is concluded with a single economic operator, the specific contracts shall be awarded within the limits of the terms laid down in the framework contract.
In such circumstances and where duly justified, contracting authorities may request the contractor in writing to supplement its tender if necessary.
1.3.
Where a framework contract is to be concluded with several economic operators (‘multiple framework contract’), it may take the form of separate contracts signed in identical terms with each contractor.
Specific contracts based on multiple framework contracts shall be implemented in one of the following ways:
(a)
in accordance with the terms of the framework contract: without reopening of competition, where it sets out all the terms governing the provision of the works, supplies or services concerned and the objective conditions for determining which of the contractors shall perform them;
(b)
where not all the terms governing the provision of the works, supplies or services concerned are laid down in the framework contract: through reopening of competition among the contractors, in accordance with point 1.4 and on the basis of any of the following:
(i)
the same terms, where necessary more precisely formulated;
(ii)
where appropriate, on the basis of other terms referred to in the procurement documents relating to the framework contract.
(c)
partly without reopening of competition in accordance with point (a) and partly with reopening of competition amongst the contractors in accordance with point (b), where that possibility has been stipulated by the contracting authority in the procurement documents relating to the framework contract.
The procurement documents referred to in point (c) of the second subparagraph shall also specify which terms may be subject to reopening of competition.
1.4.
A multiple framework contract with reopening of competition shall be concluded with at least three economic operators, provided that there is a sufficient number of admissible tenders as referred to in point 29.3.
When awarding a specific contract through reopening of competition among the contractors, the contracting authority shall consult them in writing and fix a time limit which is sufficiently long to allow specific tenders to be submitted. Specific tenders shall be submitted in writing. The contracting authority shall award each specific contract to the tenderer who has submitted the most economically advantageous specific tender on the basis of the award criteria set out in the procurement documents relating to the framework contract.
1.5.
In sectors subject to a rapid price and technological evolution, framework contracts without reopening of competition shall contain a clause either on a mid-term review or on a benchmarking system. After the mid-term review, if the conditions initially laid down are no longer adapted to the price or technological evolution, the contracting authority shall not use the framework contract concerned and shall take appropriate measures to terminate it.
1.6.
Specific contracts based on framework contracts shall be preceded by a budgetary commitment.
2.   Advertising of procedures for contracts with a value equal to or greater than the thresholds referred to in Article 175(1) of this Regulation or for contracts falling within the scope of Directive 2014/24/EU
2.1.
The notices for publication in the 
Official Journal of the European Union
 shall include all the information set out in the relevant standard forms referred to in Directive 2014/24/EU to ensure transparency of the procedure.
2.2.
The contracting authority may make known its intentions of planned procurement for the financial year through the publication of a prior information notice. It shall cover a period equal to or less than 12 months from the date on which the notice is sent to the Publications Office of the European Union (the Publications Office).
The contracting authority may publish the prior information notice either in the 
Official Journal of the European Union
 or on its buyer profile. In the latter case, a notice of publication on the buyer profile shall be published in the 
Official Journal of the European Union
.
2.3.
The contracting authority shall send to the Publications Office an award notice on the results of the procedure no later than 30 days after the signature of a contract or framework contract with a value equal to or greater than the thresholds referred to in Article 175(1).
Notwithstanding the first subparagraph, award notices relating to contracts based on a dynamic purchasing system may be grouped together on a quarterly basis. In such cases, the contracting authority shall send the award notice no later than 30 days after the end of each quarter.
Award notices shall not be published for specific contracts based on a framework contract.
2.4.
The contracting authority shall publish an award notice:
(a)
before concluding a contract or a framework contract with a value equal to or greater than the thresholds referred to in Article 175(1) and awarded in accordance with point (b) of the second subparagraph of point 11.1;
(b)
after concluding a contract or a framework contract with a value equal to or greater than the thresholds referred to in Article 175(1), including contracts awarded in accordance with point (a) and points (c) to (f) of the second subparagraph of point 11.1.
2.5.
The contracting authority shall publish in the 
Official Journal of the European Union
 a notice of modification of contract during its duration in the cases set out in points (a) and (b) of the first subparagraph of Article 172(3) where the value of the modification is equal to or greater than the thresholds referred to in Article 175(1) or is equal to or greater than the thresholds set out in Article 178(1) for procedures in the field of external actions.
2.6.
For an interinstitutional procedure, the contracting authority responsible for the procedure shall be in charge of the applicable publicity measures.
3.   Advertising of procedures for contracts with a value below the thresholds referred to in Article 175(1) of this Regulation or for contracts outside the scope of Directive 2014/24/EU
3.1.
Procedures with an estimated contract value below the thresholds referred to in Article 175(1) shall be advertised by appropriate means. Such advertising shall involve appropriate 
ex ante
 publicity on the internet or a contract notice or, for contracts awarded in accordance with the procedure set out in point 13, the publication of a notice for a call for expression of interest in the 
Official Journal of the European Union
. That obligation shall not apply to the procedure set out in point 11 and the negotiated procedure for very low value contracts set out in point 14.4.
3.2.
For contracts awarded in accordance with points (g) and (i) of the second subparagraph of point 11.1, the contracting authority shall send a list of contracts to the European Parliament and Council no later than 30 June of the following financial year. Where the contracting authority is the Commission, that list shall be annexed to the summary of the annual activity report referred to in Article 74(9).
3.3.
Contract award information shall contain the name of the contractor, the amount legally committed and the subject matter of the contract and, in the case of direct contracts and specific contracts, it shall comply with Article 38(3).
The contracting authority shall publish a list of contracts on its website no later than 30 June of the following financial year for:
(a)
contracts below the thresholds referred to in Article 175(1);
(b)
contracts awarded in accordance with point (h) and points (j) to (m) of the second subparagraph of point 11.1;
(c)
modifications of contracts as set out in point (c) of the first subparagraph of Article 172(3);
(d)
modifications of contracts as set out in points (a) and (b) of the first subparagraph of Article 172(3) where the value of the modification is below the thresholds referred to in Article 175(1);
(e)
specific contracts under a framework contract.
For the purposes of point (e) of the second subparagraph, the published information may be aggregated per contractor for specific contracts under the same framework contract.
3.4.
For interinstitutional framework contracts, each contracting authority shall be responsible for advertising its specific contracts and their modifications in accordance with point 3.3.
4.   Publication of notices
4.1.
The contracting authority shall draw up and transmit the notices referred to in points 2 and 3 by electronic means to the Publications Office.
4.2.
The Publications Office shall publish the notices referred to in points 2 and 3 in the 
Official Journal of the European Union
 no later than:
(a)
seven days after their dispatch if the contracting authority uses the electronic system for filling out the standard forms referred to in point 2.1 and limits free text to 500 words;
(b)
12 days after their dispatch in all other cases.
4.3.
The contracting authority shall be able to provide evidence of the date of dispatch.
5.   Other forms of advertising
In addition to the advertising provided for in points 2 and 3 procurement procedures may be advertised in any other way, in particular in electronic form. Any such advertising shall refer to the notice published in the 
Official Journal of the European Union
, if the notice has been published, and shall not precede the publication of that notice, which alone is authentic.
Such advertising shall not introduce any discrimination between candidates or tenderers nor contain details other than those contained in the contract notice, if the notice has been published.
SECTION 2
Procurement procedures
6.   Minimum number of candidates and arrangements for negotiation
6.1.
In a restricted procedure and in the procedures referred to in points (a) and (b) of point 13.1 and for contracts awarded in accordance with point 14.2, the minimum number of candidates shall be five.
6.2.
In a competitive procedure with negotiation, a competitive dialogue, an innovation partnership, a prospection of the local market in accordance with point (g) of the second subparagraph of point 11.1 and a negotiated procedure for low value contracts in accordance with point 14.3, the minimum number of candidates shall be three.
6.3.
Points 6.1 and 6.2 shall not apply in the following cases:
(a)
negotiated procedures for very low value contracts in accordance with point 14.4;
(b)
negotiated procedures without prior publication in accordance with point 11, except for design contests in accordance with point (d) of the second subparagraph of point 11.1 and prospections of the local market in accordance with point (g) of the second subparagraph of point 11.1.
6.4.
Where the number of candidates meeting the selection criteria is below the minimum number specified in points 6.1 and 6.2, the contracting authority may continue the procedure by inviting the candidates with the required capacities. The contracting authority shall not include other economic operators that did not initially request to participate or that it did not initially invite.
6.5.
During a negotiation, the contracting authority shall ensure equal treatment for all tenderers.
A negotiation may take place in successive stages in order to reduce the number of tenders to be negotiated by applying the award criteria specified in the procurement documents. The contracting authority shall indicate whether it will use that option in the procurement documents.
6.6.
For contracts awarded in accordance with points (d) and (g) of the second subparagraph of point 11.1 and points 14.2 and 14.3, the contracting authority shall invite at least all economic operators who have expressed interest following 
ex ante
 publicity as set out in point 3.1 or prospection of the local market or a design contest.
7.   Innovation partnership
7.1.
An innovation partnership shall aim at the development of an innovative product, service or innovative works and the subsequent purchase of the resulting works, supplies or services, provided that they correspond to the performance levels and maximum costs agreed between the contracting authorities and the partners.
The innovation partnership shall be structured in successive phases following the sequence of steps in the research and innovation process, which may include the completion of the works, the manufacturing of the products or the provision of the services. The innovation partnership shall set intermediate targets to be attained by the partners.
Based on those intermediate targets, the contracting authority may decide after each phase to terminate the innovation partnership or, in the case of an innovation partnership with several partners, to reduce the number of partners by terminating individual contracts, provided that the contracting authority has indicated those possibilities and the conditions for their use in the procurement documents.
7.2.
Before launching an innovation partnership, the contracting authority shall consult the market as provided for in point 15 in order to ascertain that the work, supply or service does not exist on the market or as near-to-market development activity.
The arrangements on negotiation set out in Article 164(4) and in point 6.5 shall be complied with.
In the procurement documents, the contracting authority shall describe the need for innovative works, supplies or services that cannot be met by purchasing works, supplies or services already available on the market. It shall indicate which elements of that description define the minimum requirements. The information provided shall be sufficiently precise to enable economic operators to identify the nature and scope of the required solution and decide whether to request to participate in the procedure.
The contracting authority may decide to set up the innovation partnership with one partner or with several partners conducting separate research and development activities.
The contracts shall be awarded on the sole basis of the best price-quality ratio as set out in Article 167(4).
7.3.
In the procurement documents, the contracting authority shall specify the arrangements applicable to intellectual property rights.
In the framework of the innovation partnership, the contracting authority shall not reveal to the other partners solutions proposed or other confidential information communicated by a partner without its agreement.
The contracting authority shall ensure that the structure of the partnership and, in particular, the duration and value of the different phases reflect the degree of innovation of the proposed solution and the sequence of the research and innovation activities required for the development of an innovative solution not yet available on the market. The estimated value of works, supplies or services shall be proportionate in relation to the investment required for their development.
8.   Design contests
8.1.
Design contests shall be subject to the rules on advertising set out in point 2 and may include the award of prizes.
Where design contests are restricted to a limited number of candidates, the contracting authority shall lay down clear and non-discriminatory selection criteria.
The number of candidates invited to participate shall be sufficient to ensure genuine competition.
8.2.
The jury shall be appointed by the authorising officer responsible. It shall be composed exclusively of natural persons who are independent of candidates in the contest. Where a particular professional qualification is required from candidates in a contest, at least one third of the members of the jury shall have the same or an equivalent qualification.
The jury shall be autonomous in its opinions. Its opinions shall be adopted on the basis of projects submitted to it anonymously by the candidates and solely in the light of the criteria set out in the contest notice.
8.3.
The proposals of the jury, based on the merits of each project, and its ranking and remarks, shall be recorded in a report signed by its members.
Candidates shall remain anonymous until the jury has given its opinion.
Candidates may be asked by the jury to answer the questions recorded in the report in order to clarify a project. A full report of the resulting dialogue shall be drawn up.
8.4.
The contracting authority shall take an award decision that includes the name and address of the candidate selected and the reasons for the choice by reference to the criteria announced in the contest notice, especially if the choice departs from the proposals made in the jury’s opinion.
9.   Dynamic purchasing system
9.1.
A dynamic purchasing system may be divided into categories of works, supplies or services that are objectively defined on the basis of characteristics of the procurement to be undertaken in the category concerned. In that case, selection criteria shall be defined for each category.
9.2.
The contracting authority shall indicate in the procurement documents the nature and estimated quantity of the purchases envisaged and all the necessary information concerning the purchasing system, the electronic equipment used and the technical connection arrangements and specifications.
9.3.
The contracting authority shall give any economic operator, throughout the period of validity of the dynamic purchasing system, the possibility of requesting to participate in the system. It shall complete its evaluation of such requests within 10 working days of their receipt. That deadline may be prolonged to 15 working days where justified. However, the contracting authority may extend the evaluation period provided that no invitation to tender is issued in the meantime.
The contracting authority shall inform the candidate as soon as possible of whether or not it has been admitted to the dynamic purchasing system.
9.4.
The contracting authority shall invite all candidates admitted to the system in the relevant category to submit a tender within a reasonable time. The contracting authority shall award the contract to the tenderer who has submitted the most economically advantageous tender on the basis of the award criteria set out in the contract notice. Those criteria may, if appropriate, be formulated more precisely in the invitation to tender.
9.5.
The contracting authority shall indicate the period of validity of the dynamic purchasing system in the contract notice.
A dynamic purchasing system shall not last for more than four years, except in duly justified exceptional cases.
The contracting authority shall not resort to such a system to prevent, restrict or distort competition.
10.   Competitive dialogue
10.1.
The contracting authority shall specify its needs and requirements, the award criteria and an indicative timeframe in the contract notice or in a descriptive document.
It shall award the contract to the tender offering the best price-quality ratio.
10.2.
The contracting authority shall open a dialogue with the candidates satisfying the selection criteria in order to identify and define the means best suited to satisfying its needs. It may discuss all aspects of the procurement with the selected candidates during that dialogue but it cannot alter its needs and requirements and award criteria as provided for in point 10.1.
During the course of the dialogue, the contracting authority shall ensure equality of treatment among all tenderers and shall not reveal the solutions proposed or other confidential information communicated by a tenderer without its agreement to waive that confidentiality.
The competitive dialogue may take place in successive stages in order to reduce the number of solutions to be discussed by applying the announced award criteria if provision is made for that possibility in the contract notice or the descriptive document.
10.3.
The contracting authority shall continue the dialogue until it can identify the solution or solutions which are capable of meeting its needs.
After informing the remaining tenderers that the dialogue is concluded, the contracting authority shall ask each of them to submit their final tenders on the basis of the solution or solutions presented and specified during the dialogue. Those tenders shall contain all the elements required and necessary for the performance of the project.
At the request of the contracting authority, those final tenders may be clarified, specified and optimised provided this does not involve substantial changes to the tender or to the procurement documents.
The contracting authority may negotiate with the tenderer having submitted the tender offering the best price-quality ratio to confirm commitments contained in the tender provided this does not have the effect of modifying substantial aspects of the tender and does not risk distorting competition or causing discrimination.
10.4.
The contracting authority may specify the payments to be made to the selected candidates taking part in the dialogue.
11.   Use of a negotiated procedure without prior publication of a contract notice
11.1.
Where the contracting authority uses the negotiated procedure without prior publication of a contract notice, it shall comply with the arrangements on negotiation set out in Article 164(4) and in point 6.5.
The contracting authority may use the negotiated procedure without prior publication of a contract notice, regardless of the estimated value of the contract, in the following cases:
(a)
where no tenders, or no suitable tender, or no request to participate or no suitable request to participate as provided for in point 11.2 have been submitted in response to an open procedure or restricted procedure after that procedure has been completed, provided that the original procurement documents are not substantially altered;
(b)
where the works, supplies or services can only be provided by a single economic operator under the conditions set out in point 11.3 and for any of the following reasons:
(i)
the aim of the procurement is the creation or acquisition of a unique work of art or an artistic performance;
(ii)
competition is absent for technical reasons;
(iii)
the protection of exclusive rights, including intellectual property rights, must be ensured;
(c)
in so far as is strictly necessary where, for reasons of extreme urgency brought about by unforeseeable events, it is impossible to comply with the time limits laid down in points 24, 26 and 41 and where the justification of such extreme urgency is not attributable to the contracting authority;
(d)
where a service contract follows a design contest and is to be awarded to the winner or to one of the winners; in the latter case, all winners shall be invited to participate in the negotiations;
(e)
for new services or works consisting in the repetition of similar services or works entrusted to the economic operator to which the same contracting authority awarded an original contract, provided that those services or works are in conformity with a basic project for which the original contract was awarded after publication of a contract notice, subject to the conditions set out in point 11.4;
(f)
for supply contracts:
(i)
for additional deliveries which are intended either as a partial replacement of supplies or installations or as the extension of existing supplies or installations, where a change of supplier would oblige the contracting authority to acquire supplies having different technical characteristics which would result in incompatibility or disproportionate technical difficulties in operation and maintenance; when Union institutions award contracts on their own account, the duration of such contracts shall not exceed three years;
(ii)
where the products are manufactured purely for the purpose of research, experimentation, study or development; however, such contracts shall not include quantity production to establish commercial viability or to recover research and development costs;
(iii)
for supplies quoted and purchased on a commodity market;
(iv)
for purchases of supplies on particularly advantageous terms, from either an economic operator which is definitively winding up its business activities, or the liquidators in an insolvency procedure, an arrangement with creditors, or a similar procedure under national law;
(g)
for building contracts, after prospecting the local market;
(h)
for contracts for any of the following:
(i)
legal representation by a lawyer within the meaning of Article 1 of Council Directive 77/249/EEC 
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 in arbitration or conciliation or judicial proceedings;
(ii)
legal advice given in the preparation of the proceedings referred to in point (i), or where there is tangible indication and high probability that the matter to which the advice relates will become the subject of such proceedings, provided that the advice is given by a lawyer within the meaning of Article 1 of Directive 77/249/EEC;
(iii)
arbitration and conciliation services;
(iv)
document certification and authentication services which must be provided by notaries;
(i)
for contracts declared to be secret or for contracts whose performance must be accompanied by special security measures, in accordance with the administrative provisions in force or when the protection of the essential interests of the Union so requires, provided the essential interests concerned cannot be guaranteed by other measures; such measures may consist of requirements to protect the confidential nature of information which the contracting authority makes available in the procurement procedure;
(j)
for financial services in connection with the issue, sale, purchase or transfer of securities or other financial instruments within the meaning of Directive 2014/65/EU of the European Parliament and of the Council 
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, central bank services and operations conducted with the European Financial Stability Facility and the European Stability Mechanism;
(k)
loans, whether or not in connection with the issue, sale, purchase or transfer of securities or other financial instruments within the meaning of Directive 2014/65/EU;
(l)
for the purchase of public communication networks and electronic communications services within the meaning of Directive 2002/21/EC of the European Parliament and of the Council 
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;
(m)
services provided by an international organisation where it cannot participate in competitive procedures according to its statute or act of establishment.
11.2.
A tender shall be considered unsuitable where it does not relate to the subject matter of the contract and a request to participate shall be considered unsuitable where the economic operator is in an exclusion situation referred to in Article 136(1) or does not meet the selection criteria.
11.3.
The exceptions set out in points (b)(ii) and (iii) of the second subparagraph of point 11.1 shall only apply when no reasonable alternative or substitute exists and the absence of competition is not the result of an artificial narrowing down of the parameters when defining the procurement.
11.4.
In the cases referred to in point (e) of the second subparagraph of point 11.1, the basic project shall indicate the extent of possible new services or works and the conditions under which they will be awarded. As soon as the basic project is put up for tender, the possible use of the negotiated procedure shall be disclosed, and the total estimated amount for the subsequent services or works shall be taken into consideration in applying the thresholds referred to in Article 175(1), or in Article 178(1) in the field of external actions. When Union institutions award contracts on their own account, that procedure shall only be used during the performance of the original contract and at the latest during the three years following its conclusion.
12.   Use of a competitive procedure with negotiation or competitive dialogue
12.1.
When the contracting authority uses the competitive procedure with negotiation or the competitive dialogue, it shall follow the arrangements on negotiation set out in Article 164(4) and in point 6.5. The contracting authority may use those procedures, regardless of the estimated value of the contract, in the following cases:
(a)
where only irregular or unacceptable tenders as specified in points 12.2 and 12.3 have been submitted in response to an open or restricted procedure after that procedure has been completed provided that the original procurement documents are not substantially altered;
(b)
with regard to works, supplies or services fulfilling one or more of the following criteria:
(i)
where the needs of the contracting authority cannot be met without the adaptation of a readily available solution;
(ii)
the works, supplies or services include design or innovative solutions;
(iii)
the contract cannot be awarded without prior negotiations because of specific circumstances related to the nature, complexity or the legal and financial make-up of the contract or the risks attached to the subject matter of the contract;
(iv)
the technical specifications cannot be established with sufficient precision by the contracting authority with reference to a standard, as set out in point 17.3;
(c)
for concession contracts;
(d)
for the service contracts referred to in Annex XIV to Directive 2014/24/EU;
(e)
for research and development services other than those covered by CPV codes 73000000-2 to 73120000-9, 73300000-5, 73420000-2 and 73430000-5 as set out in Regulation (EC) No 2195/2002 unless the benefits accrue exclusively to the contracting authority for its use in the conduct of its own affairs, or unless the service provided is wholly remunerated by the contracting authority;
(f)
for service contracts for the acquisition, development, production or co-production of programme material intended for audiovisual media services as defined in Directive 2010/13/EU of the European Parliament and of the Council 
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 or radio media services or contracts for broadcasting time or programme provision.
12.2.
A tender shall be considered irregular in any of the following cases:
(a)
when it does not comply with the minimum requirements specified in the procurement documents;
(b)
when it does not comply with the requirements for submission set out in Article 168(3);
(c)
when the tenderer is rejected under point (b) or (c) of the first subparagraph of Article 141(1);
(d)
when the contracting authority has declared the tender to be abnormally low.
12.3.
A tender shall be considered unacceptable in any of the following cases:
(a)
when the price of the tender exceeds the contracting authority’s maximum budget as determined and documented prior to the launching of the procurement procedure;
(b)
when the tender fails to meet the minimum quality levels for award criteria.
12.4.
In the cases referred to in point (a) of point 12.1, the contracting authority shall not be required to publish a contract notice if it includes in the competitive procedure with negotiation all those tenderers who satisfied the exclusion and selection criteria except those who submitted a tender declared to be abnormally low.
13.   Procedure involving a call for expression of interest
13.1.
For contracts with a value below the thresholds referred to in Article 175(1) or in Article 178(1), and without prejudice to points 11 and 12, the contracting authority may use a call for expression of interest to do either of the following:
(a)
to pre-select candidates to be invited to submit tenders in response to future restricted invitations to tender;
(b)
to collect a list of vendors to be invited to submit requests to participate or tenders.
13.2.
The list drawn up following a call for expression of interest shall be valid for not more than four years from the date on which the notice referred to in point 3.1 is published.
The list referred to in the first subparagraph may include sub-lists.
Any interested economic operator may express interest at any time during the period of validity of the list, with the exception of the last three months of that period.
13.3.
Where a contract is to be awarded, the contracting authority shall invite all candidates or vendors entered on the relevant list or sub-list to do either of the following:
(a)
to submit a tender in the case referred to in point (a) of point 13.1;
(b)
to submit, in case referred to in point (b) of point 13.1, either of the following:
(i)
tenders including documents relating to exclusion and selection criteria;
(ii)
documents relating to exclusion and selection criteria and, as a second step, tenders, for those fulfilling those criteria.
14.   Middle, low and very low value contracts
14.1.
Middle, low and very low value contracts may be awarded by negotiated procedure in accordance with the arrangements on negotiation set out in Article 164(4) and in point 6.5. Only candidates invited simultaneously and in writing by the contracting authority shall submit an initial tender.
14.2.
A contract of a value exceeding EUR 60 000 and below the thresholds referred to in Article 175(1) shall be deemed of middle value. Points 3.1, 6.1 and 6.4 shall apply to such contracts.
14.3.
A contract of a value not exceeding EUR 60 000, but exceeding the threshold set out in point 14.4, shall be deemed of low value. Points 3.1, 6.2 and 6.4 shall apply to such contracts.
14.4.
A contract of a value not exceeding EUR 15 000 shall be deemed of very low value. Point 6.3 shall apply to such contracts.
14.5.
Payments of amounts not exceeding EUR 1 000 in respect of items of expenditure may be carried out simply as payment against invoices, without prior acceptance of a tender.
15.   Preliminary market consultation
15.1.
For preliminary market consultation, the contracting authority may seek or accept advice from independent experts or authorities or from economic operators. That advice may be used in the planning and conduct of the procurement procedure, provided that such advice does not have the effect of distorting competition and does not result in a violation of the principles of non-discrimination and transparency.
15.2.
Where an economic operator has advised the contracting authority or has otherwise been involved in the preparation of the procurement procedure, the contracting authority shall take appropriate measures as set out in Article 141 to ensure that competition is not distorted by the participation of that economic operator in the award procedure.
16.   Procurement documents
16.1.
The procurement documents shall include the following:
(a)
if applicable, the contract notice or other advertising measure as provided for in points 2 to 5;
(b)
the invitation to tender;
(c)
the tender specifications or the descriptive documents in the case of a competitive dialogue, including the technical specifications and the relevant criteria;
(d)
the draft contract based on the model contract.
Point (d) of the first subparagraph shall not apply to cases where, due to exceptional and duly justified circumstances, the model contract cannot be used.
16.2.
The invitation to tender shall:
(a)
specify the rules governing the submission of tenders, including in particular the conditions to maintain them confidential until opening, the closing date and time for receipt and the address to which they are to be sent or delivered or the internet address in case of electronic submission;
(b)
state that submission of a tender implies acceptance of the terms and conditions set out in the procurement documents and that such submission binds the contractor to whom the contract is awarded during performance of the contract;
(c)
specify the period during which a tender will remain valid and shall not be modified in any respect;
(d)
forbid any contact between the contracting authority and the tenderer during the procedure, save, exceptionally, under the conditions laid down in Article 169, and, where provision is made for an on-the-spot visit, specify the arrangements for such a visit;
(e)
specify the means of proof for compliance with the time limit for receipt of tenders;
(f)
state that submission of a tender implies acceptance of receiving notification of the outcome of the procedure by electronic means.
16.3.
The tender specifications shall contain the following:
(a)
the exclusion and selection criteria;
(b)
the award criteria and their relative weighting or, where weighting is not possible for objective reasons, their decreasing order of importance, which shall also apply to variants if they are authorised in the contract notice;
(c)
the technical specifications referred to in point 17;
(d)
if variants are authorised, the minimum requirements which they must meet;
(e)
information whether the Protocol No 7 on the privileges and immunities of the European Union, annexed to the TEU and the TFEU, or, where appropriate, the Vienna Convention on Diplomatic Relations or the Vienna Convention on Consular Relations applies;
(f)
the evidence of access to procurement;
(g)
the requirement to indicate in which country the tenderers are established and to present the supporting evidence normally acceptable under the law of that country;
(h)
in the case of a dynamic purchasing system or electronic catalogues, information on the electronic equipment used and the technical connection arrangements and specifications needed.
16.4.
The draft contract shall:
(a)
specify the liquidated damages for failure to comply with its clauses;
(b)
specify the details which must be contained in invoices and in the relevant supporting documents in accordance with Article 111;
(c)
state that, when Union institutions award contracts on their own account, the law which applies to the contract is Union law complemented, where necessary, by a national law or, if necessary for building contracts, exclusively national law;
(d)
specify the competent court for hearing disputes;
(e)
specify that the contractor shall comply with applicable obligations in the fields of environmental, social and labour law established by Union law, national law, collective agreements or by the international social and environmental conventions listed in Annex X to Directive 2014/24/EU;
(f)
specify whether the transfer of intellectual property rights will be required;
(g)
state that the price quoted in the tender is firm and non-revisable, or lay down the conditions or formulas for revision of prices during the lifetime of the contract.
For the purposes of point (g) of the first subparagraph, if a revision of prices is set out in the contract, the contracting authority shall take particular account of:
(a)
the subject matter of the procurement and the economic situation in which it is taking place;
(b)
the type of contract and tasks and its duration;
(c)
the financial interests of the contracting authority.
Points (c) and (d) of the first subparagraph of this point may be waived for contracts signed in accordance with point (m) of the second subparagraph of point 11.1.
17.   Technical specifications
17.1.
Technical specifications shall allow equal access of economic operators to the procurement procedures and not have the effect of creating unjustified obstacles to the opening up of procurement to competition.
Technical specifications shall include the characteristics required for works, supplies or services, including minimum requirements, so that they fulfil the use for which they are intended by the contracting authority.
17.2.
The characteristics referred to in point 17.1 may include as appropriate:
(a)
the quality levels;
(b)
environmental performance and climate performance;
(c)
for purchases intended for use by natural persons, the accessibility criteria for people with disabilities or the design for all users, except in duly justified cases;
(d)
the levels and procedures of conformity assessment;
(e)
performance or use of the supply;
(f)
safety or dimensions, including, for supplies, the sales name and user instructions, and, for all contracts, terminology, symbols, testing and test methods, packaging, marking and labelling, production processes and methods;
(g)
for works contracts, the procedures relating to quality assurance and the rules relating to design and costing, the test, inspection and acceptance conditions for works and methods or techniques of construction and all the other technical conditions which the contracting authority is in a position to prescribe under general or specific regulations in relation to the finished works and to the materials or parts which they involve.
17.3.
The technical specifications shall be formulated in any of the following ways:
(a)
in order of preference, by reference to European standards, European technical assessments, common technical specifications, international standards, other technical reference systems established by European standardisation bodies or, failing this, their national equivalents; every reference shall be accompanied by the words ‘or equivalent’;
(b)
in terms of performance or of functional requirements, including environmental characteristics, provided that the parameters are sufficiently precise to allow tenderers to determine the subject matter of the contract and to allow the contracting authority to award the contract;
(c)
by a combination of the methods set out in points (a) and (b).
17.4.
Where the contracting authority uses the option of referring to the specifications provided for in point (a) of point 17.3, it shall not reject a tender on the grounds that it does not comply with those specifications once the tenderer proves, by any appropriate means, that the solution proposed satisfies, in an equivalent manner, the requirements defined in the technical specifications.
17.5.
Where the contracting authority uses the option provided for in point (b) of point 17.3 to formulate technical specifications in terms of performance or of functional requirements, it shall not reject a tender which complies with a national standard transposing a European standard, a European technical approval, a common technical specifications, an international standard or technical reference systems established by a European standardisation body, if those specifications address the performance or functional requirements which it has laid down.
The tenderer shall prove by any appropriate means that the work, supply or service in compliance with the standard meets the performance or functional requirements set out by the contracting authority.
17.6.
Where a contracting authority intends to purchase works, supplies or services with specific environmental, social or other characteristics, it may require a specific label or specific requirements from a label, provided that all of the following conditions are satisfied:
(a)
the label requirements only concern criteria which are linked to the subject matter of the contract and are appropriate to define the characteristics of the purchase;
(b)
the label requirements are based on objectively verifiable and non-discriminatory criteria;
(c)
the labels are established in an open and transparent procedure in which all the relevant stakeholders may participate;
(d)
the labels are accessible to all interested parties;
(e)
the label requirements are set by a third party over which the economic operator applying for the label cannot exercise a decisive influence.
The contracting authority may require that economic operators provide a test report or a certificate as means of proof of conformity with the procurement documents from a conformity assessment body accredited in accordance with Regulation (EC) No 765/2008 of the European Parliament and of the Council 
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 or an equivalent conformity assessment body.
17.7.
The contracting authority shall accept any other appropriate means of proof than those referred to in point 17.6, such as a technical dossier from the manufacturer, where the economic operator had no access to the certificates or test reports, or no possibility of obtaining them or obtaining a specific label within the relevant time limits, for reasons that are not attributable to that economic operator and provided that the economic operator concerned proves that the works, supplies or services to be provided fulfil the requirements of the specific label or the specific requirements indicated by the contracting authority.
17.8.
Unless justified by the subject matter of the contract, technical specifications shall not refer to a specific make or source, or a particular process which characterises the products or services provided by a specific economic operator, or to trade marks, patents, types or a specific origin or production with the effect of favouring or eliminating certain products or economic operators.
Such reference shall be permitted on an exceptional basis where a sufficiently detailed and intelligible description of the subject matter of the contract is not possible. Such reference shall be accompanied by the words ‘or equivalent’.
18.   Exclusion and selection criteria
18.1.
For the purpose of Article 137, the contracting authority shall accept the European Single Procurement Document (ESPD) referred to in Directive 2014/24/EU, or, failing that, a declaration on honour signed and dated.
An economic operator may reuse an ESPD which has already been used in a previous procedure, provided that the economic operator confirms that the information contained therein continues to be correct.
18.2.
The contracting authority shall indicate in the procurement documents the selection criteria, the minimum levels of capacity and the evidence required to prove that capacity. All requirements shall be related and proportionate to the subject matter of the contract.
The contracting authority shall specify in the procurement documents how groups of economic operators are to meet the selection criteria taking into account point 18.6.
Where a contract is divided into lots, the contracting authority may set minimum levels of capacity for each lot. It may set additional minimum levels of capacity in the event that several lots are awarded to the same contractor.
18.3.
With regard to capacity to pursue the professional activity, the contracting authority may require an economic operator to fulfil at least one of the following conditions:
(a)
be enrolled in a relevant professional or trade register, except when the economic operator is an international organisation;
(b)
for service contracts, hold a particular authorisation proving that it is authorised to perform the contract in its country of establishment or be a member of a specific professional organisation.
18.4.
When receiving requests to participate or tenders, the contracting authority shall accept the ESPD or, failing that, a declaration on honour stating that the candidate or tenderer fulfils the selection criteria. The requirement to submit an ESPD or a declaration on honour may be waived for very low value contracts.
The contracting authority may ask tenderers and candidates at any moment during the procedure to submit an updated declaration or all or part of the supporting documents where this is necessary to ensure the proper conduct of the procedure.
The contracting authority shall require the candidates or successful tenderers to submit up-to-date supporting documents except where it has already received them for the purpose of another procedure and provided that the documents are still up-to-date or it can access them in a national database free of charge.
18.5.
The contracting authority may, depending on its assessment of risks, decide not to require evidence of the legal, regulatory, financial, economic, technical and professional capacity of economic operators in the following cases:
(a)
procedures for contracts awarded by Union institutions on their own account, with a value not exceeding the thresholds referred to in Article 175(1);
(b)
procedures for contracts awarded in the field of external actions, with a value not exceeding the thresholds referred to in Article 178(1);
(c)
procedures for contracts awarded in accordance with points (b), (e), (f)(i) and (iv), (h) and (m) of the second subparagraph of point 11.1.
Where the contracting authority decides not to require evidence of the legal, regulatory, financial, economic, technical and professional capacity of economic operators, no pre-financing shall be made except in duly justified cases.
18.6.
An economic operator may, where appropriate and for a particular contract, rely on the capacities of other entities, regardless of the legal nature of the links which it has with them. It shall in that case prove to the contracting authority that it will have at its disposal the resources necessary for the performance of the contract by producing a commitment by those entities to that effect.
With regard to technical and professional criteria, an economic operator shall only rely on the capacities of other entities where the latter will perform the works or services for which those capacities are required.
Where an economic operator relies on the capacities of other entities with regard to criteria relating to economic and financial capacity, the contracting authority may require that the economic operator and those entities be jointly liable for the performance of the contract.
The contracting authority may request information from the tenderer on any part of the contract that the tenderer intends to subcontract and on the identity of any subcontractors.
For works or services provided at a facility directly under the oversight of the contracting authority, the contracting authority shall require the contractor to indicate the names, contacts and authorised representatives of all subcontractors involved in the performance of the contract, including any changes of subcontractors.
18.7.
The contracting authority shall verify whether the entities on whose capacity the economic operator intends to rely and the envisaged subcontractors, when subcontracting represents a significant part of the contract, fulfil the relevant selection criteria.
The contracting authority shall require that the economic operator replaces an entity or subcontractor which does not meet a relevant selection criterion.
18.8.
In the case of works contracts, service contracts and siting or installation operations in the context of a supply contract, the contracting authority may require that certain critical tasks be performed directly by the tenderer itself or, where the tender is submitted by a group of economic operators, a participant in the group.
18.9.
The contracting authority shall not demand that a group of economic operators have a given legal form in order to submit a tender or request to participate, but the selected group may be required to adopt a given legal form after it has been awarded the contract if such change is necessary for the proper performance of the contract.
19.   Economic and financial capacity
19.1.
To ensure that economic operators possess the necessary economic and financial capacity to perform the contract, the contracting authority may require in particular that:
(a)
economic operators have a certain minimum yearly turnover, including a certain minimum turnover in the area covered by the contract;
(b)
economic operators provide information on their annual accounts showing ratios between assets and liability;
(c)
economic operators provide an appropriate level of professional risk indemnity insurance.
For the purposes of point (a) of the first subparagraph, the minimum yearly turnover shall not exceed two times the estimated annual contract value, except in duly justified cases linked to the nature of the purchase, which the contracting authority shall explain in the procurement documents.
For the purposes of point (b) of the first subparagraph, the contracting authority shall explain the methods and criteria for such ratios in the procurement documents.
19.2.
In the case of dynamic purchasing systems, the maximum yearly turnover shall be calculated on the basis of the expected maximum size of specific contracts to be awarded under that system.
19.3.
The contracting authority shall define in the procurement documents the evidence to be provided by an economic operator to demonstrate its economic and financial capacity. It may request in particular one or more of the following documents:
(a)
appropriate statements from banks or, where appropriate, evidence of relevant professional risk indemnity insurance;
(b)
financial statements or their extracts for a period equal to or less than the last three financial years for which accounts have been closed;
(c)
a statement of the economic operator’s overall turnover and, where appropriate, turnover in the area covered by the contract for a maximum of the last three financial years available.
If, for any valid reason, the economic operator is unable to provide the references requested by the contracting authority, it may prove its economic and financial capacity by any other document which the contracting authority considers appropriate.
20.   Technical and professional capacity
20.1.
The contracting authority shall verify that candidates or tenderers fulfil the minimum selection criteria concerning technical and professional capacity in accordance with points 20.2 to 20.5.
20.2.
The contracting authority shall define in the procurement documents the evidence to be provided by an economic operator to demonstrate its technical and professional capacity. It may request one or more of the following documents:
(a)
for works, supplies requiring siting or installation operations or services, information on the educational and professional qualifications, skills, experience and expertise of the persons responsible for performance;
(b)
a list of the following:
(i)
the principal services provided and supplies delivered in the past three years, with the sums, dates and clients, public or private accompanied upon request by statements issued by the clients;
(ii)
the works carried out in the last five years, accompanied by certificates of satisfactory execution for the most important works;
(c)
a statement of the technical equipment, tools or the plant available to the economic operator for performing a service or works contract;
(d)
a description of the technical facilities and means available to the economic operator for ensuring quality, and a description of available study and research facilities;
(e)
a reference to the technicians or technical bodies available to the economic operator, whether or not belonging directly to it, especially those responsible for quality control;
(f)
in respect of supplies: samples, descriptions or authentic photographs or certificates drawn up by official quality control institutes or agencies of recognised competence attesting the conformity of the products clearly identified by references to technical specifications or standards;
(g)
for works or services, a statement of the average annual manpower and the number of managerial staff of the economic operator for the last three years;
(h)
an indication of the supply chain management and tracking systems that the economic operator will be able to apply when performing the contract;
(i)
an indication of the environmental management measures that the economic operator will be able to apply when performing the contract.
For the purposes of point (b)(i) of the first subparagraph, where necessary in order to ensure an adequate level of competition, the contracting authority may indicate that evidence of relevant supplies or services delivered or performed more than three years before will be taken into account.
For the purposes of point (b)(ii) of the first subparagraph, where necessary in order to ensure an adequate level of competition, the contracting authority may indicate that evidence of relevant works delivered or performed more than five years before will be taken into account.
20.3.
Where the supplies or services are complex or, exceptionally, are required for a special purpose, evidence of technical and professional capacity may be secured by means of a check carried out by the contracting authority or on its behalf by a competent official body of the country in which the economic operator is established, subject to that body’s agreement. Such checks shall concern the supplier’s technical capacity and production capacity and, if necessary, its study and research facilities and quality control measures.
20.4.
Where the contracting authority requires the provision of certificates drawn up by independent bodies attesting the compliance of the economic operator with certain quality assurance standards, including on accessibility for disabled persons, it shall refer to quality assurance systems based on the relevant European standards series certified by accredited bodies. The contracting authority shall also accept other evidence of equivalent quality assurance measures from an economic operator that has demonstrably no access to such certificates or has no possibility of obtaining such certificates within the relevant time limits, for reasons that are not attributable to that economic operator and provided that the economic operator proves that the proposed quality assurance measures comply with the required quality assurance standards.
20.5.
Where the contracting authority requires the provision of certificates drawn up by independent bodies attesting that the economic operator complies with certain environmental management systems or standards, it shall refer to the European Union Eco-Management and Audit Scheme or to other environmental management systems as recognised in accordance with Article 45 of Regulation (EC) No 1221/2009 of the European Parliament and of the Council 
(
6
)
 or other environmental management standards based on the relevant European or international standards by accredited bodies. Where an economic operator had demonstrably no access to such certificates, or no possibility of obtaining them within the relevant time limits for reasons that are not attributable to that economic operator, the contracting authority shall also accept other evidence of environmental management measures, provided that the economic operator proves that those measures are equivalent to those required under the applicable environmental management system or standard.
20.6.
A contracting authority may conclude that an economic operator does not possess the required professional capacity to perform the contract to an appropriate quality standard where the contracting authority has established that the economic operator has conflicting interests which may negatively affect its performance.
21.   Award criteria
21.1.
Quality criteria may include elements such as technical merit, aesthetic and functional characteristics, accessibility, design for all users, social, environmental and innovative characteristics, production, provision and trading process and any other specific process at any stage of the life cycle of the works, supplies or services, organisation of the staff assigned to performing the contract, after-sales service, technical assistance or delivery conditions such as delivery date, delivery process and delivery period or period of completion.
21.2.
The contracting authority shall specify in the procurement documents the relative weighting which it gives to each of the criteria chosen to determine the most economically advantageous tender except when using the lowest price method. Those weightings may be expressed as a range with an appropriate maximum spread.
The weighting applied to price or cost in relation to the other criteria shall not result in the neutralisation of price or cost.
If weighting is not possible for objective reasons, the contracting authority shall indicate the criteria in decreasing order of importance.
21.3.
The contracting authority may lay down minimum levels of quality. Tenders below those levels of quality shall be rejected.
21.4.
Life-cycle costing shall cover parts or all of the following costs, to the extent relevant, over the life cycle of works, supplies or services:
(a)
costs, borne by the contracting authority or other users, such as:
(i)
costs relating to acquisition;
(ii)
costs of use, such as consumption of energy and other resources;
(iii)
maintenance costs;
(iv)
end-of-life costs, such as collection and recycling costs;
(b)
costs attributed to environmental externalities linked to the works, supplies or services during their life cycle, provided their monetary value can be determined and verified.
21.5.
Where the contracting authority assesses the costs using a life-cycle costing approach, it shall indicate in the procurement documents the data to be provided by the tenderers and the method which it will use to determine the life-cycle costs on the basis of those data.
The method used for the assessment of costs attributed to environmental externalities shall fulfil the following conditions:
(a)
it is based on objectively verifiable and non-discriminatory criteria;
(b)
it is accessible to all interested parties;
(c)
economic operators can provide the required data with reasonable effort.
Where applicable, the contracting authority shall use the mandatory common methods for the calculation of life-cycle costs provided for in Union legal acts listed in Annex XIII to Directive 2014/24/EU.
22.   Use of electronic auctions
22.1.
The contracting authority may use electronic auctions, in which new prices, revised downwards, or new values concerning certain elements of tenders are presented.
The contracting authority shall structure the electronic auction as a repetitive electronic process, which occurs after an initial full evaluation of the tenders, enabling them to be ranked using automatic evaluation methods.
22.2.
In open, restricted or competitive procedures with negotiation, the contracting authority may decide that the award of a public contract is preceded by an electronic auction when the procurement documents can be established with precision.
An electronic auction may be held on the reopening of competition among the parties to a framework contract as referred to in point (b) of the second subparagraph of point 1.3 and on the opening for competition of contracts to be awarded under the dynamic purchasing system referred to in point 9.
The electronic auction shall be based on one of the award methods set out in Article 167(4).
22.3.
The contracting authority which decides to hold an electronic auction shall state that fact in the contract notice.
The procurement documents shall include the following details:
(a)
the values of the features which will be the subject of an electronic auction, provided that those features are quantifiable and can be expressed in figures or percentages;
(b)
any limits on the values which may be submitted, as they result from the specifications relating to the subject matter of the contract;
(c)
the information which will be made available to tenderers in the course of the electronic auction and, where appropriate, when it will be made available to them;
(d)
the relevant information concerning the electronic auction process including whether it includes phases and how it will be closed, as set out in point 22.7;
(e)
the conditions under which the tenderers will be able to tender and, in particular, the minimum differences which will, where appropriate, be required when submitting the tender;
(f)
the relevant information concerning the electronic equipment used and the arrangements and technical specifications for connection.
22.4.
All tenderers who have submitted admissible tenders shall be invited simultaneously by electronic means to participate in the electronic auction using the connections in accordance with the instructions. The invitation shall specify the date and time of the start of the electronic auction.
The electronic auction may take place in a number of successive phases. The electronic auction shall not start sooner than two working days after the date on which invitations are sent out.
22.5.
The invitation shall be accompanied by the outcome of a full evaluation of the relevant tender.
The invitation shall also state the mathematical formula to be used in the electronic auction to determine automatic re-rankings on the basis of the new prices and/or new values submitted. That formula shall incorporate the weighting of all the criteria fixed to determine the most economically advantageous tender, as indicated in the procurement documents. For that purpose, any ranges shall, however, be reduced beforehand to a specified value.
Where variants are authorised, a separate formula shall be provided for each variant.
22.6.
Throughout each phase of an electronic auction the contracting authority shall instantaneously communicate to all tenderers at least sufficient information to enable them to ascertain their relative rankings at any moment. It may also, where this has been previously indicated, communicate other information concerning other prices or values submitted as well as announce the number of tenderers in any specific phase of the auction. It shall not however disclose the identities of the tenderers during any phase of an electronic auction.
22.7.
The contracting authority shall close an electronic auction in one or more of the following ways:
(a)
at the previously indicated date and time;
(b)
when it receives no more new prices or new values which meet the requirements concerning minimum differences, provided that it has previously stated the time which it will allow to elapse after receiving the last submission before it closes the electronic auction;
(c)
when the previously indicated number of phases in the auction has been completed.
22.8.
After closing an electronic auction, the contracting authority shall award the contract on the basis of the results of the electronic auction.
23.   Abnormally low tenders
23.1.
If, for a given contract, the price or costs proposed in a tender appears to be abnormally low, the contracting authority shall request in writing details of the constituent elements of the price or costs which it considers relevant and shall give the tenderer the opportunity to present its observations.
The contracting authority may, in particular, take into consideration observations relating to:
(a)
the economics of the manufacturing process, of the provision of services or of the construction method;
(b)
the technical solutions chosen or the exceptionally favourable conditions available to the tenderer;
(c)
the originality of the tender;
(d)
compliance of the tenderer with applicable obligations in the fields of environmental, social and labour law;
(e)
compliance of subcontractors with applicable obligations in the fields of environmental, social and labour law;
(f)
the possibility of the tenderer obtaining State aid in compliance with applicable rules.
23.2.
The contracting authority shall only reject the tender where the evidence supplied does not satisfactorily account for the low price or costs proposed.
The contracting authority shall reject the tender where it has established that the tender is abnormally low because it does not comply with applicable obligations in the fields of environmental, social and labour law.
23.3.
Where the contracting authority establishes that a tender is abnormally low because the tenderer has obtained State aid, it may reject the tender on that sole ground only if the tenderer is unable to prove, within a sufficient time limit fixed by the contracting authority, that the aid in question was compatible with the internal market within the meaning of Article 107 TFEU.
24.   Time limits for receipt of tenders and requests to participate
24.1.
The time limits shall be longer than the minimum time limits set out in this point where tenders can only be drawn up after a visit to the site or after an on-the-spot consultation of the documents supporting the procurement documents.
The time limits shall be prolonged by five days in any of the following cases:
(a)
the contracting authority does not offer direct access free of charge by electronic means to the procurement documents;
(b)
the contract notice is published in accordance with point (b) of point 4.2.
24.2.
In open procedures, the time limit for receipt of tenders shall be no less than 37 days from the day following dispatch of the contract notice.
24.3.
In restricted procedures, in competitive dialogue, in competitive procedures with negotiation, in dynamic purchasing systems and in innovation partnerships, the time limit for receipt of requests to participate shall be no less than 32 days from the day following dispatch of the contract notice.
24.4.
In restricted procedures and in competitive procedures with negotiation, the time limit for receipt of tenders shall be no less than 30 days from the day following dispatch of the invitation to tender.
24.5.
In a dynamic purchasing system, the time limit for receipt of tenders shall be no less than 10 days from the day following dispatch of the invitation to tender.
24.6.
In the procedures after a call for expression of interest referred to in point 13.1, the time limit shall be:
(a)
no less than 10 days from the day following dispatch of the invitation to tender for receipt of tenders in the case of the procedure referred to in point (a) of point 13.1 and point (b)(i) of point 13.3;
(b)
no less than 10 days for receipt of requests to participate and no less than 10 days for receipt of tenders in the case of the two-step procedure referred to in point (b)(ii) of point 13.3.
24.7.
The contracting authority may reduce the time limits for receipt of tenders by five days for the open or restricted procedures if it accepts that tenders may be submitted by electronic means.
25.   Access to procurement documents and time limit to provide additional information
25.1.
The contracting authority shall offer direct access free of charge by electronic means to the procurement documents from the date of publication of the contract notice or, for the procedures without contract notice or referred to in point 13, from the date of dispatch of the invitation to tender.
In justified cases, the contracting authority may transmit the procurement documents by other means it specifies if direct access by electronic means is not possible for technical reasons or if the procurement documents contain information of a confidential nature. In such cases, the second subparagraph of point 24.1 shall apply except in urgent cases as provided for in point 26.1.
The contracting authority may impose on economic operators requirements aimed at protecting the confidential nature of information contained in the procurement documents. It shall announce those requirements as well as how access to the procurement documents concerned can be obtained.
25.2.
The contracting authority shall provide additional information linked to the procurement documents simultaneously and in writing to all interested economic operators as soon as possible.
The contracting authority shall not be bound to reply to requests for additional information made less than six working days before the deadline for receipt of tenders.
25.3.
The contracting authority shall extend the time limit for receipt of tenders where:
(a)
it did not provide additional information at the latest six days before the deadline for the receipt of tenders although the economic operator requested it in good time;
(b)
it makes significant changes to the procurement documents.
26.   Time limits in urgent cases
26.1.
Where duly substantiated urgency renders impracticable the minimum time limits laid down in points 24.2 and 24.3 for open or restricted procedures, the contracting authority may set:
(a)
a time limit for the receipt of requests to participate or tenders in open procedures which shall not be less than 15 days from the date of dispatch of the contract notice;
(b)
a time limit for the receipt of tenders for restricted procedures which shall not be less than 10 days from the date of dispatch of the invitation to tender.
26.2.
In urgent cases, the time limit set out in the first subparagraph of point 25.2 and in point (a) of point 25.3 shall be four days.
27.   Electronic catalogues
27.1.
Where the use of electronic means of communication is required, the contracting authority may require tenders to be presented in the format of an electronic catalogue or to include an electronic catalogue.
27.2.
Where the presentation of tenders in the form of electronic catalogues is accepted or required, the contracting authority shall:
(a)
state so in the contract notice;
(b)
indicate in the procurement documents all the necessary information concerning the format, the electronic equipment used and the technical connection arrangements and specifications for the catalogue.
27.3.
Where a multiple framework contract has been concluded following the submission of tenders in the form of electronic catalogues, the contracting authority may provide that the reopening of competition for specific contracts takes place on the basis of updated catalogues by using one of the following methods:
(a)
the contracting authority invites contractors to resubmit their electronic catalogues, adapted to the requirements of the specific contract in question;
(b)
the contracting authority notifies contractors that it intends to collect from the electronic catalogues which have already been submitted the information needed to constitute tenders adapted to the requirements of the specific contract in question, provided that the use of that method has been announced in the procurement documents for the framework contract.
27.4.
When using the method referred to in point (b) of point 27.3, the contracting authority shall notify contractors of the date and time at which they intend to collect the information needed to constitute tenders adapted to the requirements of the specific contract in question and shall give contractors the possibility to refuse such collection of information.
The contracting authority shall allow for an adequate period between the notification and the actual collection of information.
Before awarding the specific contract, the contracting authority shall present the collected information to the contractor concerned so as to give it the opportunity to contest or confirm that the tender thus constituted does not contain any material errors.
28.   Opening of tenders and requests to participate
28.1.
In open procedures, authorised representatives of tenderers may attend the opening session.
28.2.
Where the value of a contract is equal to or greater than the thresholds referred to in Article 175(1), the authorising officer responsible shall appoint a committee to open the tenders. The authorising officer may waive that obligation on the basis of a risk analysis when reopening competition within a framework contract and for the cases referred to in the second subparagraph of point 11.1 except points (d) and (g) of that subparagraph.
The opening committee shall be made up of at least two persons representing at least two organisational entities of the Union institution concerned with no hierarchical link between them. To avoid any conflict of interests, those persons shall be subject to the obligations laid down in Article 61.
In the representations or local units referred to in Article 150 or isolated in a Member State, if there are no separate entities, the requirement of organisational entities with no hierarchical link between them shall not apply.
28.3.
For a procurement procedure launched on an interinstitutional basis, the opening committee shall be appointed by the authorising officer responsible from the Union institution responsible for the procurement procedure.
28.4.
The contracting authority shall verify and ensure the integrity of the original tender, including the financial offer, and of the evidence of date and time of its receipt as provided for in Article 149(3) and (5) by any appropriate method.
28.5.
In open procedures, where the contract is awarded under the lowest price or lowest cost methods in accordance with Article 167(4), the prices quoted in tenders satisfying the requirements shall be read out loud.
28.6.
The written record of the opening of the tenders received shall be signed by the person or persons in charge of opening or by members of the opening committee. It shall identify those tenders which comply with Article 149 and those which do not, and shall give the grounds on which tenders were rejected as set out in Article 168(4). That record may be signed in an electronic system providing sufficient identification of the signatory.
29.   Evaluation of tenders and requests to participate
29.1.
The authorising officer responsible may decide that the evaluation committee is to evaluate and rank the tenders on the basis of the award criteria only and that the exclusion and selection criteria are to be evaluated by other appropriate means guaranteeing the absence of conflicts of interests.
29.2.
For a procurement procedure launched on an interinstitutional basis, the evaluation committee shall be appointed by the authorising officer responsible from the Union institution responsible for the procurement procedure. The composition of the evaluation committee shall reflect, in so far as possible, the interinstitutional character of the procurement procedure.
29.3.
Requests to participate and tenders which are suitable under point 11.2 and neither irregular under point 12.2 nor unacceptable under point 12.3 shall be considered admissible.
30.   Results of the evaluation and award decision
30.1.
The outcome of the evaluation shall be an evaluation report containing the proposal to award the contract. The evaluation report shall be dated and signed by the person or persons who carried out the evaluation or by the members of the evaluation committee. That report may be signed in an electronic system providing sufficient identification of the signatory.
If the evaluation committee was not given responsibility to verify the tenders against the exclusion and selection criteria, the evaluation report shall also be signed by the persons who were given that responsibility by the authorising officer responsible.
30.2.
The evaluation report shall contain the following:
(a)
the name and address of the contracting authority, and the subject matter and value of the contract, or the subject matter and maximum value of the framework contract;
(b)
the names of the candidates or tenderers rejected and the reasons for their rejection by reference to a situation referred to in Article 141(1) or to selection criteria;
(c)
the references to the tenders rejected and the reasons for their rejection by reference to any of the following:
(i)
non-compliance with minimum requirements as set out in point (a) of Article 167(1);
(ii)
not meeting the minimum quality levels laid down in point 21.3;
(iii)
tenders found to be abnormally low as referred to in point 23;
(d)
the names of the candidates or tenderers selected and the reasons for their selection;
(e)
the names of the tenderers to be ranked with the scores obtained and their justifications;
(f)
the names of the proposed candidates or successful tenderer and the reasons for that choice;
(g)
if known, the proportion of the contract or the framework contract which the proposed contractor intends to subcontract to third parties.
30.3.
The contracting authority shall take its award decision providing any of the following:
(a)
an approval of the evaluation report containing all the information listed in point 30.2 complemented by the following:
(i)
the name of the successful tenderer and the reasons for that choice by reference to the pre-announced selection and award criteria, including where appropriate the reasons for not following the recommendation provided in the evaluation report;
(ii)
in the case of negotiated procedure without prior publication, competitive procedure with negotiation or competitive dialogue, the circumstances referred to in points 11, 12 and 39 which justify their use;
(b)
where appropriate, the reasons why the contracting authority has decided not to award a contract.
30.4.
The authorising officer may merge the content of the evaluation report and the award decision into a single document and sign it in any of the following cases:
(a)
for procedures below the thresholds referred to in Article 175(1) where only one tender was received;
(b)
when reopening competition within a framework contract where no evaluation committee was nominated;
(c)
for cases referred to in points (c), (e), (f)(i), (f)(iii) and (h) of the second subparagraph of point 11.1 where no evaluation committee was nominated.
30.5.
For a procurement procedure launched on an interinstitutional basis, the decision referred to in point 30.3 shall be taken by the contracting authority responsible for the procurement procedure.
31.   Information for candidates and tenderers
31.1.
The contracting authority shall inform all candidates or tenderers, simultaneously and individually, by electronic means of decisions reached concerning the outcome of the procedure as soon as possible after any of the following stages:
(a)
the opening phase for the cases referred to in Article 168(3);
(b)
a decision has been taken on the basis of exclusion and selection criteria in procurement procedures organised in two separate stages;
(c)
the award decision.
In each case, the contracting authority shall indicate the reasons why the request to participate or tender has not been accepted and the available legal remedies.
When informing the successful tenderer, the contracting authority shall specify that the decision notified does not constitute a commitment on its part.
31.2.
The contracting authority shall communicate the information provided for in Article 170(3) as soon as possible and in any case within 15 days of receipt of a request in writing. When the contracting authority awards contracts on its own account, it shall use electronic means. The tenderer may also send the request by electronic means.
31.3.
When the contracting authority communicates by electronic means, information shall be deemed to have been received by candidates or tenderers if the contracting authority can prove to have sent it to the electronic address referred to in the tender or in the request to participate.
In such case, information shall be deemed to have been received by the candidate or tenderer on the date of dispatch by the contracting authority.
CHAPTER 2
Provisions applicable to contracts awarded by Union institutions on their own account
32.   Central purchasing body
32.1.
A central purchasing body may act as any of the following:
(a)
as wholesaler by buying, stocking and reselling supplies and services to other contracting authorities;
(b)
as intermediary by awarding framework contracts or operating dynamic purchasing systems that may be used by other contracting authorities as announced in the initial notice.
32.2.
The central purchasing body shall carry out all procurement procedures using electronic means of communication.
33.   Lots
33.1.
Whenever appropriate, technically feasible and cost efficient, contracts shall be awarded in the form of separate lots within the same procedure.
33.2.
Where the subject matter of a contract is subdivided into several lots, each one being the subject of an individual contract, the total value of all the lots shall be taken into account for the overall evaluation pursuant to the applicable threshold.
Where the total value of all the lots is equal to or greater than the thresholds referred to in Article 175(1), Article 163(1) and Articles 164 and 165 shall apply to each of the lots.
33.3.
Where a contract is to be awarded in the form of separate lots, tenders shall be evaluated separately for each lot. If several lots are awarded to the same tenderer, a single contract covering those lots may be signed.
34.   Arrangements for estimating the value of a contract
34.1.
The contracting authority shall estimate the value of a contract based on the total amount payable, including any form of options and any renewal.
This estimate shall be made at the latest when the contracting authority launches the procurement procedure.
34.2.
For framework contracts and dynamic purchasing systems the value to be taken into account shall be the maximum value of all the contracts envisaged during the total duration of the framework contract or dynamic purchasing system.
For innovation partnerships, the value to be taken into account shall be the maximum estimated value of the research and development activities to take place during all stages of the envisaged partnership as well as of the works, supplies or services to be purchased at the end of the envisaged partnership.
Where the contracting authority provides for payments to candidates or tenderers it shall take them into account when calculating the estimated value of the contract.
34.3.
For service contracts, account shall be taken of the following:
(a)
in the case of insurance services, the premium payable and other forms of remuneration;
(b)
in the case of banking or financial services, the fees, commissions, interest and other types of remuneration;
(c)
in the case of design contracts, the fees, commissions payable and other forms of remuneration.
34.4.
In the case of service contracts which do not specify a total price or of supply contracts for leasing, hire, rental or hire purchase of products, the basis for calculating the estimated contract value shall be:
(a)
in the case of fixed-term contracts:
(i)
where their duration is 48 months or less in the case of services or 12 months or less in the case of supplies, the total contract value for their duration;
(ii)
where their duration is more than 12 months in the case of supplies, the total value including the estimated residual value;
(b)
in the case of contracts without a fixed term or, in the case of services, for a duration exceeding 48 months, the monthly value multiplied by 48.
34.5.
In the case of service or supply contracts which are awarded regularly or are to be renewed within a given period, the basis for calculating the estimated contract value shall be any of the following:
(a)
the total actual value of successive contracts of the same type awarded during the preceding 12 months or the preceding financial year, adjusted, where possible, to take account of the changes in quantity or value which would occur in the course of the 12 months following the initial contract;
(b)
the total estimated value of successive contracts of the same type to be awarded during the financial year.
34.6.
In the case of works contracts, account shall be taken not only of the value of the works but also of the estimated total value of the supplies and services needed to carry out the works and made available to the contractor by the contracting authority.
34.7.
In the case of concession contracts, the value shall be the estimated total turnover of the concessionaire generated over the duration of the contract.
The value shall be calculated using an objective method specified in the procurement documents, taking into account in particular:
(a)
the revenue from the payment of fees and fines by the users of the works or services other than those collected on behalf of the contracting authority;
(b)
the value of grants or any other financial advantages from third parties for the performance of the concession;
(c)
the revenue from sales of any assets which are part of the concession;
(d)
the value of all the supplies and services that are made available to the concessionaire by the contracting authority provided that they are necessary for executing the works or services;
(e)
the payments to candidates or tenderers.
35.   Standstill period before signature of the contract
35.1.
The standstill period shall run from either of the following dates:
(a)
the day after the simultaneous dispatch of the notifications to successful and unsuccessful tenderers by electronic means;
(b)
where the contract or framework contract is awarded pursuant to point (b) of the second subparagraph of point 11.1, the day after the award notice referred to in point 2.4 has been published in the 
Official Journal of the European Union
.
If necessary, the contracting authority may suspend the signature of the contract for additional examination if this is justified by the requests or comments made by unsuccessful or aggrieved candidates or tenderers or by any other relevant information received during the period set out in Article 175(3). In the case of suspension all the candidates or tenderers shall be informed within three working days following the suspension decision.
Where the contract or framework contract cannot be signed with the successful envisaged tenderer, the contracting authority may award it to the following best tenderer.
35.2.
The period set out in point 35.1 shall not apply in the following cases:
(a)
any procedure where only one tender has been submitted;
(b)
specific contracts based on a framework contract;
(c)
dynamic purchasing systems;
(d)
negotiated procedure without prior publications referred to in point 11 except for contracts awarded in accordance with point (b) of the second subparagraph of point 11.1.
CHAPTER 3
Procurement in the field of external actions
36.   Special provisions relating to thresholds and the arrangements for awarding contracts in the field of external actions
Point 2, with the exception of point 2.5, points 3, 4 and 6, point (a) and points (c) to (f) of point 12.1, point 12.4, point 13.3, points 14 and 15, points 17.3 to 17.7, points 20.4 and 23.3, point 24, points 25.2 and 25.3, points 26, 28, and 29, with the exception of point 29.3, shall not apply to public contracts concluded by the contracting authorities referred to in Article 178(2) or on their behalf. Points 32, 33 and 34 shall not apply to procurement in the field of external actions. Point 35 shall apply to procurement in the field of external actions. For the purposes of the second subparagraph of point 35.1, the duration of the standstill period shall be the one set out in Article 178(1).
Implementation of the procurement provisions under this Chapter shall be decided by the Commission, including as regards the appropriate controls to be applied by the authorising officer responsible where the Commission is not the contracting authority.
37.   Advertising
37.1.
If applicable, the prior information notice for calls for tender following the restricted procedure or the open procedure as referred to, respectively, in points (a) and (b) of point 38.1, shall be sent to the Publications Office by electronic means as early as possible.
37.2.
The award notice shall be sent when the contract is signed except where, if still necessary, the contract was declared secret or where the performance of the contract must be accompanied by special security measures, or when the protection of the essential interests of the Union or the beneficiary country so requires, and where the publication of the award notice is deemed not to be appropriate.
38.   Thresholds and procedures
38.1.
The procurement procedures in the field of external actions shall be as follows:
(a)
the restricted procedure as provided for in point (b) of Article 164(1);
(b)
the open procedure as provided for in point (a) of Article 164(1);
(c)
the local open procedure;
(d)
the simplified procedure;
38.2.
The use of procurement procedures according to thresholds shall be as follows:
(a)
the open or restricted procedure may be used for:
(i)
service and supply contracts and service concession contracts with a value of at least EUR 300 000;
(ii)
works contracts and works concessions contracts with a value of at least EUR 5 000 000;
(b)
the local open procedure may be used for:
(i)
supply contracts with a value of at least EUR 100 000 and less than EUR 300 000;
(ii)
works contracts and works concessions contracts with a value of at least EUR 300 000 and less than EUR 5 000 000;
(c)
the simplified procedure may be used for:
(i)
service contracts, service concession contracts, works contracts and works concessions contracts with a value of less than EUR 300 000;
(ii)
supply contracts with a value of less than EUR 100 000;
(d)
contracts with a value of less than or equal to EUR 20 000 may be awarded on the basis of a single tender;
(e)
payments of amounts less than or equal to EUR 2 500 in respect of items of expenditure may be carried out simply as payment against invoices, without prior acceptance of a tender.
38.3.
In the restricted procedure referred to in point (a) of point 38.1, the contract notice shall state the number of candidates who will be invited to submit tenders. For service contracts at least four candidates shall be invited. The number of candidates allowed to submit tenders shall be sufficient to ensure genuine competition.
The list of selected candidates shall be published on the Commission’s website.
If the number of candidates satisfying the selection criteria or the minimum capacity levels is less than the minimum number, the contracting authority may invite to submit a tender only those candidates who satisfy the criteria to submit a tender.
38.4.
Under the local open procedure referred to in point (c) of point 38.1, the contract notice shall be published at least in the official gazette of the recipient State or in any equivalent publication for local invitations to tender.
38.5.
Under the simplified procedure referred to in point (d) of point 38.1, the contracting authority shall draw up a list of at least three tenderers of its choice, without publication of a notice.
Tenderers for the simplified procedure may be chosen from a list of vendors as referred to in point (b) of point 13.1 advertised by a call for expression of interest.
If, following consultation of the tenderers, the contracting authority receives only one tender that is administratively and technically valid, the contract may be awarded provided that the award criteria are met.
38.6.
For legal services not covered in point (h) of the second subparagraph of point 11.1, the contracting authorities may use the simplified procedure, whatever is the estimated value of the contract.
39.   Use of the negotiated procedure for service, supply and works contracts
39.1.
Contracting authorities may use the negotiated procedure with a single tender in the following cases:
(a)
where the services are entrusted to public-sector bodies or to non-profit institutions or associations and relate to activities of an institutional nature or are designed to provide assistance to people in the social field;
(b)
where the tender procedure has been unsuccessful, that is to say, where no qualitatively and/or financially worthwhile tender has been received, in which case, after cancelling the tender procedure, the contracting authority may negotiate with one or more tenderers of its choice, from among those that took part in the invitation to tender, provided that the procurement documents are not substantially altered;
(c)
where a new contract has to be concluded after early termination of an existing contract.
39.2.
For the purposes of point (c) of the second subparagraph of point 11.1, operations carried out in a crisis shall be considered to satisfy the test of extreme urgency. The authorising officer by delegation, where appropriate in concertation with the other authorising officers by delegation concerned, shall establish that a situation of extreme urgency exists and shall review his or her decision regularly having regard to the principle of sound financial management.
39.3.
Activities of an institutional nature referred to in point (a) of point 39.1 shall include services directly linked to the statutory mission of the public sector bodies.
40.   Tender specifications
By way of derogation from point 16.3, for all procedures involving a request to participate, the tender specifications may be split according to the two stages of the procedure and the first stage may contain only the information referred to in points (a) and (f) of point 16.3.
41.   Time limits for procedures
41.1.
For service contracts, the minimum time between the day following the date of dispatch of the letter of invitation to tender and the final date for receipt of tenders shall be 50 days. However, in urgent cases other time limits may be authorised.
41.2.
Tenderers may put questions in writing before the closing date for receipt of tenders. The contracting authority shall provide the answers to the questions before the closing date for receipt of tenders.
41.3.
In restricted procedures, the time limit for receipt of requests to participate shall be no less than 30 days from the date following that on which the contract notice is published. The period between the date following that on which the letter of invitation is sent and the final date for the receipt of tenders shall be no less than 50 days. However, in certain exceptional cases other time limits may be authorised.
41.4.
In open procedures, the time limits for receipt of tenders, running from the date following that on which the contract notice is published, shall be at least:
(a)
90 days for works contracts;
(b)
60 days for supply contracts.
However, in certain exceptional cases other time limits may be authorised.
41.5.
In local open procedures, the time limits for receipt of tenders, running from the date when the contract notice is published, shall be at least:
(a)
60 days for works contracts;
(b)
30 days for supply contracts.
However, in certain exceptional cases other time limits may be authorised.
41.6.
For the simplified procedures referred to in point (d) of point 38.1, candidates shall be allowed at least 30 days from the date of dispatch of the letter of invitation to tender in which to submit their tenders.
(
1
)
  Council Directive 77/249/EEC of 22 March 1977 to facilitate the effective exercise by lawyers of freedom to provide services (
OJ L 78, 26.3.1977, p. 17
).
(
2
)
  Directive 2014/65/EU of the European Parliament and of the Council of 15 May 2014 on markets in financial instruments and amending Directive 2002/92/EC and Directive 2011/61/EU (
OJ L 173 12.6.2014, p. 349
).
(
3
)
  Directive 2002/21/EC of the European Parliament and of the Council of 7 March 2002 on a common regulatory framework for electronic communications networks and services (Framework Directive) (
OJ L 108, 24.4.2002, p. 33
).
(
4
)
  Directive 2010/13/EU of the European Parliament and of the Council of 10 March 2010 on the coordination of certain provisions laid down by law, regulation or administrative action in Member States concerning the provision of audiovisual media services (Audiovisual Media Services Directive) (
OJ L 95, 15.4.2010, p. 1
).
(
5
)
  Regulation (EC) No 765/2008 of the European Parliament and of the Council of 9 July 2008 setting out the requirements for accreditation and market surveillance relating to the marketing of products and repealing Regulation (EEC) No 339/93 (
OJ L 218, 13.8.2008, p. 30
).
(
6
)
  Regulation (EC) No 1221/2009 of the European Parliament and of the Council of 25 November 2009 on the voluntary participation by organisations in a Community eco-management and audit scheme (EMAS), repealing Regulation (EC) No 761/2001 and Commission Decisions 2001/681/EC and 2006/193/EC (
OJ L 342, 22.12.2009, p. 1
).
ANNEX II
Correlation table
Regulation (EU, Euratom) No 966/2012
This Regulation
Article 1(1)
Article 1
Article 1(2)
Article 68
Article 2
Article 2
Article 3
Article 3
Article 4
Article 4
Article 5
Article 5
Article 6
Article 6
Article 7
Article 7
Article 8
Article 8
Article 9
Article 9
Article 10
deleted
Article 11
Article 10
Article 12
Article 11
Article 13
Article 12
Article 14
Article 12(3)
Article 15
Article 14
Article 16
Article 16
Article 17
Article 17
Article 18
Article 18
Article 19
Article 19
Article 20
Article 20
Article 21
Article 21
Article 22
Article 25
Article 23
Article 27
Article 24
Article 28
Article 25
Article 29
Article 26
Article 30
Article 27
Article 31
Article 28
Article 28(2)
Article 29
Article 32
Article 30
Article 33
Article 31
Article 35
Article 32
Article 36
Article 33
Article 35(4)
Article 34
Article 37
Article 35
Article 38
Article 36
Article 39
Article 37
Article 40
Article 38
Article 41
Article 39
Article 42
Article 40
Article 43
Article 41
Article 44
Article 42
Article 45
Article 43
Article 46
Article 44
Article 47
Article 45
Article 48
Article 46
Article 49
Article 47
Article 50
Article 48
Article 51
Article 49
Article 52
Article 50
Article 53
Article 51
Article 54
Article 52
Article 55
Article 53
Article 56
Article 54
Article 58
Article 55
Article 59
Article 56
Article 60
Article 57
Article 61
Article 58
Article 62
Article 59
Article 63
Article 60
Article 154
Article 61
Article 154
Article 62
Article 69
Article 63
Article 62(3)
Article 64
Article 72
Article 65
Article 73
Article 66
Article 74
Article 67
Article 76
Article 68
Article 77
Article 69
Article 79
Article 70
Article 88
Article 71
Article 90
Article 72
Article 91
Article 73
Article 92
Article 74
Article 94
Article 75
Article 95
Article 76
Article 96
Article 77
Article 97
Article 78
Article 98
Article 79
Article 100
Article 80
Article 101
Article 81
Article 105
Article 82
Article 106
Article 83
Article 107
Article 84(1)
Article 111(1)
Article 84(2)
Article 110(1)
Article 84(3) first subparagraph
Article 110(2)
Article 84(3) second subparagraph
Article 110(3)(e)
Article 85(1) first subparagraph
Point (8) of Article 2
Article 85(1) second subparagraph
Point (37) of Article 2
Article 85(1) third subparagraph
Article 111(2)
Article 85(2)
—
Article 85(3)
Article 112(1)
Article 85(4)
Article 112(2)
Article 86(1), (2) and (3)
Article 111(2)
Article 86(4) first subparagraph
Article 114(2) first subparagraph
Article 86(4) second subparagraph
Article 114(1)
Article 86(4) third subparagraph
Article 111(1) second subparagraph
Article 86(4) fourth subparagraph
Article 112(5)
Article 86(5) first subparagraph
Article 114(4)
Article 86(5) second subparagraph
Article 114(5)
Article 86(5) third subparagraph
Article 114(6)
Article 87(1)
Article 111(1)
Article 88
Article 111(3)
Article 89(1)
Article 111(5)
Article 89(2)
—
Article 90
Article 115
Article 91
Article 115(1)
Article 92
Article 116
Article 93
Article 146
Article 94
Article 146
Article 95
Article 147
Article 96
Article 151
Article 97
Article 133
Article 98
Article 117
Article 99
Article 118
Article 100
Article 120
Article 101
Articles 2 and 162
Article 102
Article 160
Article 103
Article 163
Article 104
Article 164
Article 104a
Article 165
Article 105
Article 166
Article 105a
Article 135
Article 106
Articles 136 to 140
Article 107
Article 141
Article 108
Articles 142 and 143
Article 110
Article 167
Article 111
Article 168
Article 112
Article 169
Article 113
Article 170
Article 114
Article 171
Article 114a
Article 172
Article 115
Article 173
Article 116
Article 131
Article 117
Article 174
Article 118
Article 175
Article 119
Article 176
Article 120
Article 177
Article 121
Article 180
Article 122
Article 187
Article 123
Article 125
Article 124
Article 181
Article 125
Articles 190, 191 and 193
Article 126
Article 186
Article 127
Article 190
Article 128
Article 189
Article 129
Article 191
Article 130
Article 193
Article 131
Article 196
Article 132
Article 198
Article 133
Article 200
Article 134
Articles 152 and 153
Article 135(1), (5), (6) and (7)
Article 202
Article 135(2), (3) and (4)
Article 131
Article 135(8) and (9)
—
Article 136
Article 132
Article 137
Articles 204 and 205
Article 138
Article 206
Article 139
Article 208
Article 140
Article 209
Article 141
Article 241
Article 142
Article 249
Article 143
Article 80
Article 144
Article 80
Article 145
Article 243
Article 146
Article 244
Article 147
Article 245
Article 148
Article 246
Article 149
Article 250
Article 150
Article 248
Article 151
Article 82(7), (8) and (9)
Article 152
—
Article 153
Article 84
Article 154
Article 84
Article 155
Article 243(3)
Article 156
Article 80(3)
Article 157
Article 87
Article 158
Article 254
Article 159
Article 255
Article 160
Article 256
Article 161
Article 257
Article 162
Article 258
Article 163
Article 259
Article 164
Article 260
Article 165
Article 261
Article 166
Article 262
Article 167
Article 263
Article 168
—
Article 169(1)
—
Article 169(2)
Article 12(1)
Article 169(3)
Article 12(2)(d)
Article 170(1)
—
Article 170(2)
Article 116(1)
Article 170(3)
Article 11(2)
Article 171(1)
Article 116(4)
Article 171(2)
Article 116(2)
Article 171(3)
Article 116(5)
Article 172
Article 10(5)(a)
Article 173(1)
Article 30(1), third subparagraph
Article 173(2)
Article 31(5)
Article 174
—
Article 175
—
Article 176
—
Article 177(1), (2) and (3)
—
Article 177(4)
Article 12(4)(b)
Article 177(5)
Article 10(5)(b)
Article 178(1)
Article 14(2)
Article 178(2)
Article 15(1)
Article 178(3)
Article 15(2)
Article 178a
—
Article 179(1)
Article 30(1)(f)
Article 179(2) and (3)
Article 31(2)
Article 180
—
Article 181(1)
—
Article 181(2)
Article 21(2(b)
Article 181(3)
Article 30(1)(e)
Article 181(4)
Article 237(5)
Article 182
Article 15(3)
Article 183(1)
Article 160(4)
Article 183(2)
Articles 12(4)(c) and 21(2)(g)
Article 183(3)
—
Article 183(4)
Article 145, Article 152(1)second subparagraph and Articles 167(2) and 176(2)
Article 183(5)
Article 160(5)
Article 183(6)
Article 30(1)(d)
Articles 184 and 185
—
Article 186
Article 236
Article 187
Articles 234 and 235
Article 188
—
Article 189(1) and (4)
—
Article 189(2) and (3)
Article 114(2) and (3)
Article 190
Article 178
Article 191
Article 179
Article 192
Article 190(3)
Article 193
—
Article 194
Article 129
Article 195
Article 64
Article 196
Article 65
Article 197
Article 65(2)
Article 198
Article 67
Article 199
Article 66(2)
Article 200
Article 66(3)
Article 201
Article 264
Article 202
Article 11(2) and Article 265
Article 203
Articles 264 and 266
Article 204
Article 237
Article 204a
Article 221
Article 204b
Article 222
Article 204c
Article 223
Article 204d
Article 224
Article 204e
Article 225
Article 204f
Article 225
Article 204g
Article 226
Article 204h
Article 226
Article 204i
Article 226
Article 204j
Article 227
Article 204k
Article 228
Article 204l
Article 229
Article 204m
Article 230
Article 204n
Article 231
Article 204o
Article 232
Article 204p
Article 233
Article 205
Article 279
Article 206
Article 268
Article 207
—
Article 208
Article 70
Article 209
Article 71
Article 210
Article 269
Article 211
Article 280
Article 212
Article 281
Article 213
—
Article 214
Article 282

Summary:
New financial rules governing the EU budget (financial regulation)
SUMMARY OF:
Regulation (EU, Euratom) 2018/1046 — the financial rules applicable to the EU’s general budget
WHAT IS THE AIM OF THE REGULATION?
The regulation updates and simplifies the rules for drawing up and implementing the 
EU budget
.
It reduces the overall number of rules by half, making them more concise and easier to apply. The former Rules of Application are now merged with the financial regulation into a single set of rules.
The changes make the whole procedure more user-friendly for both recipients and managers of EU funding.
KEY POINTS
The new EU financial regulation:
replaces previous complex rules and procedures with a 
single rule book
 allowing for easier access to EU funding, simpler implementation and a sharper focus on results;
helps 
applicants for EU funding
 by 
reducing the amount of information required to apply for EU funding
allowing the information and evidence to be provided only once and reused
using simplified forms of grants, such as lump-sum, flat rate and unit costs
focusing funding more on results rather than on actual costs;
facilitates a 
single audit approach
 to avoid duplication and multiple controls by 
reusing information already available to EU institutions, managing authorities and other bodies
cross-reliance on existing audits, carried out by independent auditors and respecting internationally accepted principles, and on assessments by the 
European Commission
 itself and by other entities including national authorities and trusted partners such as the 
United Nations
 and the 
World Bank
;
strengthens 
measures against fraud
 by 
targeting controls and audits on potentially suspicious projects; safeguarding against tax avoidance and money laundering by preventing the use of shell companies
*
 established in tax havens
extending conflict of interest rules to EU countries’ authorities which receive EU funding
voluntary disclosure of stakeholders’ identity.
Annual budgetary deadlines
 (in practice, the 
European Parliament
, the 
Council
 and the Commission try to present the documents earlier to smoothe the procedure)
By 1 July
: each EU institution sends its estimated revenue and expenditure for the coming year to the Commission.
By 1 September
: the Commission submits the draft budget to the European Parliament and the Council.
By 1 October
: the Council submits its opinion on the draft budget to the European Parliament.
By 18 December
: the Council and the European Parliament agree on the coming year’s budget.
Delegated acts
The Commission has adopted two 
delegated acts
 based on the financial regulation:
Regulation (EU) 
2019/715
 lays down a framework financial regulation for the EU bodies referred to in Article 70 of the financial regulation (mainly the decentralised agencies);
Regulation (EU) 
2019/887
 contains a model financial regulation for public-private partnership bodies referred to in Article 71 of the financial regulation.
These delegated acts replace previous regulations for these bodies.
The new rules strengthen the governance of these bodies, for example with respect to avoiding conflicts of interest. All bodies concerned must adopt financial rules based on these two delegated acts. They may only depart from them where their specific needs so require and after prior consent of the Commission.
FROM WHEN DOES THE REGULATION APPLY?
Most of the new rules have applied since 2 August 2018. Any exceptions are listed in Article 282 of the regulation.
BACKGROUND
The EU’s annual budget forecasts and authorises all revenue and expenditure for the EU for the coming financial year (1 January to 31 December). Revenue and expenditure must be in balance.
Wide-ranging internal and external controls are designed to prevent and correct any financial errors or fraud. Offenders face financial penalties. The identity of recipients of EU funds is publicly available.
For more information, see: 
Modern and simpler — the new EU financial rules take effect today
 (
European Commission
).
KEY TERMS
Shell companies:
 companies, often without active business operations or significant assets. Although this type of company is not necessarily illegal, shell companies are sometimes used for the purposes of tax evasion, tax avoidance, and money laundering, or to achieve a specific goal such as anonymity.
MAIN DOCUMENT
Regulation (EU, Euratom) 
2018/1046
 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012 (OJ L 193, 30.7.2018, pp. 1-222)
RELATED DOCUMENTS
Commission Delegated Regulation (EU) 
2019/887
 of 13 March 2019 on the model financial regulation for public-private partnership bodies referred to in Article 71 of Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council (OJ L 142, 29.5.2019, pp. 16-42)
Commission Delegated Regulation (EU) 
2019/715
 of 18 December 2018 on the framework financial regulation for the bodies set up under the TFEU and Euratom Treaty and referred to in Article 70 of Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council (OJ L 122, 10.5.2019, pp. 1-38)
Statements
: Regulation of the European Parliament and of the Council on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012 (first reading) — Adoption of the legislative act (OJ C 267I, 30.7.2018, pp. 1-3)
last update 12.07.2019

--- DANISH ---

Document:
30.7.2018
DA
Den Europæiske Unions Tidende
L 193/1
EUROPA-PARLAMENTETS OG RÅDETS FORORDNING (EU, Euratom) 2018/1046
af 18. juli 2018
om de finansielle regler vedrørende Unionens almindelige budget, om ændring af forordning (EU) nr. 1296/2013, (EU) nr. 1301/2013, (EU) nr. 1303/2013, (EU) nr. 1304/2013, (EU) nr. 1309/2013, (EU) nr. 1316/2013, (EU) nr. 223/2014, (EU) nr. 283/2014 og afgørelse nr. 541/2014/EU og om ophævelse af forordning (EU, Euratom) nr. 966/2012
EUROPA-PARLAMENTET OG RÅDET FOR DEN EUROPÆISKE UNION HAR —
under henvisning til traktaten om Den Europæiske Unions funktionsmåde, særlig artikel 46, litra d), artikel 149, artikel 153, stk. 2, litra a), artikel 164, 172, 175, 177 og 178, artikel 189, stk. 2, artikel 212, stk. 2, artikel 322, stk. 1, og artikel 349 sammenholdt med traktaten om oprettelse af Det Europæiske Atomenergifællesskab, særlig artikel 106A,
under henvisning til forslag fra Europa-Kommissionen,
efter fremsendelse af udkast til lovgivningsmæssig retsakt til de nationale parlamenter,
under henvisning til udtalelse fra Revisionsretten 
(
1
)
,
under henvisning til udtalelse fra Det Europæiske Økonomiske og Sociale Udvalg 
(
2
)
,
under henvisning til udtalelse fra Regionsudvalget 
(
3
)
,
efter den almindelige lovgivningsprocedure 
(
4
)
, og
ud fra følgende betragtninger:
(1)
Efter tre års gennemførelse bør der foretages yderligere ændringer af de finansielle regler vedrørende Unionens almindelige budget (»budgettet«) for at fjerne flaskehalse i gennemførelsen ved at øge fleksibiliteten, for at forenkle gennemførelsen for interessenter og tjenestegrene, for at fokusere mere på resultater og for at forbedre adgang, gennemsigtighed og ansvarlighed. Europa-Parlamentets og Rådets forordning (EU, Euratom) nr. 966/2012 
(
5
)
 bør derfor ophæves og erstattes af nærværende forordning.
(2)
For at gøre de finansielle regler vedrørende budgettet mindre komplekse og medtage de relevante bestemmelser i en enkelt forordning bør Kommissionen ophæve den delegerede forordning (EU) nr. 1268/2012 
(
6
)
. Af klarhedshensyn bør de vigtigste bestemmelser i den delegerede forordning (EU) nr. 1268/2012 medtages i nærværende forordning, mens andre bestemmelser bør indgå i vejledninger til tjenestegrene.
(3)
De grundlæggende budgetprincipper bør opretholdes. De eksisterende undtagelser fra disse principper for specifikke områder såsom forskning, foranstaltninger udadtil og strukturfonde bør så vidt muligt revideres og forenkles under hensyntagen til deres fortsatte relevans, deres merværdi for budgettet og den byrde, som de pålægger interessenterne.
(4)
Reglerne for fremførsel af bevillinger bør anføres tydeligere, og der bør sondres mellem automatiske og ikkeautomatiske fremførsler. De berørte EU-institutioner bør oplyse Europa-Parlamentet og Rådet om både automatiske og ikkeautomatiske fremførsler.
(5)
Fremførsel og anvendelse af eksterne formålsbestemte indtægter til et efterfølgende program eller en efterfølgende foranstaltning bør være mulig med henblik på effektiv anvendelse af sådanne midler. Det bør kun være muligt at fremføre interne formålsbestemte indtægter til det følgende regnskabsår, medmindre andet er fastsat i denne forordning.
(6)
Hvad angår interne formålsbestemte indtægter, bør det være muligt at finansiere nye byggeprojekter med indtægter fra udlejning og salg af bygninger. Med henblik herpå bør sådanne indtægter betragtes som interne formålsbestemte indtægter, som kan fremføres, indtil de er anvendt fuldt ud.
(7)
EU-institutionerne bør kunne modtage enhver donation til Unionen.
(8)
Der bør indføres en bestemmelse, som giver juridiske personer mulighed for at sponsorere et arrangement eller en aktivitet i form af naturalydelser med sigte på fremstød eller virksomhedernes sociale ansvar.
(9)
Begrebet »præstation« for så vidt angår budgettet bør præciseres. Præstation bør knyttes til den direkte anvendelse af princippet om forsvarlig økonomisk forvaltning. Princippet om forsvarlig økonomisk forvaltning bør også defineres, og der bør være en forbindelse mellem opstillede mål og præstation, indikatorer og resultater samt sparsommelighed, efficiens og effektivitet ved anvendelse af bevillinger. Af hensyn til retssikkerheden bør terminologi vedrørende præstation, navnlig output og resultater, defineres, samtidig med at konflikter med eksisterende resultatrammer for de forskellige programmer undgås.
(10)
I overensstemmelse med den interinstitutionelle aftale af 13. april 2016 om bedre lovgivning 
(
7
)
 bør EU-lovgivningen være af høj kvalitet og fokusere på de områder, hvor den har størst merværdi for borgerne og er så virkningsfuld og effektiv som muligt med hensyn til at realisere Unionens fælles politikmål. Hvis eksisterende og nye udgiftsprogrammer og aktiviteter, der medfører væsentlige udgifter, underkastes evaluering, kan det bidrage til at nå disse mål.
(11)
I overensstemmelse med princippet om gennemsigtighed, der er indeholdt i artikel 15 i traktaten om Den Europæiske Unions funktionsmåde (TEUF), arbejder EU-institutioner så åbent som muligt. Med henblik på budgetgennemførelsen indebærer anvendelsen af dette princip, at borgerne bør vide, hvor og til hvilke formål Unionens midler anvendes. Sådanne oplysninger fremmer den demokratiske debat, bidrager til at inddrage borgerne i Unionens beslutningsproces, styrker den institutionelle kontrol med Unionens udgifter og bidrager til at øge dens troværdighed. Kommunikationen bør være mere målrettet og bør sigte mod at øge synligheden af Unionens bidrag for borgerne. Disse mål bør nås ved, at der fortrinsvis ved hjælp af moderne kommunikationsmidler offentliggøres relevante oplysninger om alle modtagere af midler, der finansieres over budgettet, under hensyntagen til disse modtageres legitime interesser angående fortrolighed og sikkerhed samt for fysiske personers vedkommende deres ret til privatlivets fred og til beskyttelse af deres personoplysninger. EU-institutionerne bør derfor anvende en selektiv fremgangsmåde ved offentliggørelse af oplysninger i overensstemmelse med proportionalitetsprincippet. Afgørelser om offentliggørelse bør baseres på relevante kriterier for at sikre, at oplysningerne er relevante.
(12)
Uden at det berører reglerne om beskyttelse af personoplysninger, bør der tilstræbes størst mulig gennemsigtighed med hensyn til oplysninger om modtagere. Oplysningerne om modtagere af EU-midler, der gennemføres ved direkte forvaltning, bør offentliggøres på et dedikeret websted tilhørende EU-institutioner, såsom systemet for finansiel gennemsigtighed, og bør mindst omfatte navn, modtagerens lokalitet, det beløb, der er indgået retlige forpligtelser for, og formålet med midlerne. Der bør ved disse oplysninger tages hensyn til relevante kriterier såsom de pågældende foranstaltningers periodiske fordeling, type og betydning.
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Det bør være muligt for Kommissionen at gennemføre budgettet indirekte gennem medlemsstatsorganisationer. Af hensyn til retssikkerheden er det derfor hensigtsmæssigt at definere en medlemsstatsorganisation som enten en enhed, der er etableret i en medlemsstat som et offentligretligt organ, eller som et privatretligt organ, som er pålagt en offentlig tjenesteydelsesopgave og har fået stillet tilstrækkelige finansielle garantier fra den pågældende medlemsstat. Finansiel støtte, som en medlemsstat i overensstemmelse med EU-rettens gældende krav yder til sådanne privatretlige organer i en form, der besluttes af denne medlemsstat, og som ikke nødvendigvis kræver en bankgaranti, bør betragtes som tilstrækkelige finansielle garantier.
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Hvad angår priser, tilskud og kontrakter, som tildeles, efter at en offentlig procedure er åbnet for konkurrence, og navnlig projektkonkurrencer, indkaldelser af forslag og indkaldelser af tilbud, bør navnet på og lokaliteten for modtagere af EU-midler offentliggøres for at overholde principperne i TEUF, navnlig principperne om gennemsigtighed, proportionalitet, ligebehandling og ikkeforskelsbehandling. En sådan offentliggørelse bør bidrage til kontrol med tildelingsprocedurer for ansøgere, der uden held har deltaget i en konkurrence.
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Personoplysninger om fysiske personer bør kun være offentligt tilgængelige i den periode, hvor de pågældende midler anvendes af modtageren, og bør derfor fjernes efter to år. Det samme bør gælde for personoplysninger om juridiske personer, hvis officielle navn identificerer en eller flere fysiske personer.
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I de fleste af de tilfælde, som er omfattet af denne forordning, vedrører offentliggørelse juridiske personer. Når der er tale om fysiske personer, bør offentliggørelse af personoplysninger respektere princippet om et rimeligt forhold mellem det tildelte beløbs størrelse og behovet for at kontrollere, at midlerne anvendes bedst muligt, er overholdt. I sådanne tilfælde er offentliggørelse af regionen på niveau 2 i den fælles nomenklatur for regionale enheder (NUTS) i overensstemmelse med målet om offentliggørelse af oplysninger om modtagere og sikrer ligebehandling af medlemsstater af forskellig størrelse, samtidig med at modtagernes ret til privatlivets fred og navnlig beskyttelse af deres personoplysninger respekteres.
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Af hensyn til retssikkerheden og i overensstemmelse med proportionalitetsprincippet bør det præciseres, i hvilke situationer offentliggørelse ikke bør finde sted. F.eks. bør der ikke ske offentliggørelse af oplysninger vedrørende stipendier eller andre former for direkte støtte til fysiske personer med særligt stort behov, om visse kontrakter med meget lav værdi, om finansiel støtte via finansielle instrumenter under en vis tærskel eller i tilfælde, hvor offentliggørelse risikerer at udgøre en trussel mod de pågældendes rettigheder og frihedsrettigheder som beskyttet af Den Europæiske Unions charter om grundlæggende rettigheder eller at skade modtagernes kommercielle interesserer. For tilskud bør der dog for at bevare den nuværende praksis og muliggøre gennemsigtighed ikke være en særlig fritagelse fra forpligtelsen til at offentliggøre oplysninger baseret på en specifik tærskel.
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Hvis modtageres personoplysninger offentliggøres med henblik på gennemsigtighed i forbindelse med anvendelse af EU-midler og kontrol af tildelingsprocedurer, bør modtagerne underrettes om en sådan offentliggørelse og om deres rettigheder og procedurerne for udøvelse af disse rettigheder i overensstemmelse med Europa-Parlamentets og Rådets forordning (EF) nr. 45/2001 
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 og (EU) 2016/679 
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For at sikre, at princippet om ligebehandling overholdes i forhold til alle modtagere, bør oplysninger om fysiske personer også offentliggøres i overensstemmelse med medlemsstaternes pligt til at sikre stor grad af åbenhed omkring kontrakter over de tærskler, som er fastsat i Europa-Parlamentets og Rådets direktiv 2014/24/EU 
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I tilfælde af indirekte og delt forvaltning bør de personer, enheder eller udpegede organer, der gennemfører EU-midler, gøre oplysninger om modtagere og slutmodtagere tilgængelige. I tilfælde af delt forvaltning bør oplysningerne offentliggøres i overensstemmelse med sektorspecifikke regler. Kommissionen bør stille oplysninger om et fælles websted, hvor oplysninger om modtagere og slutmodtagere findes, til rådighed, herunder en henvisning til webstedets adresse.
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For at øge læseligheden og gennemsigtigheden af oplysninger om finansielle instrumenter, der gennemføres ved direkte og indirekte forvaltning, er det hensigtsmæssigt at samle alle rapporteringskrav i et enkelt arbejdsdokument, der knyttes til budgetforslaget.
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For at fremme bedste praksis ved gennemførelsen af 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) og Den Europæiske Garantifond for Landbruget (EGFL) bør Kommissionen have mulighed for til orientering at stille en ikkebindende metodevejledning, som beskriver dens egen kontrolstrategi og -tilgang, herunder tjeklister og eksempler på bedste praksis, til rådighed for organer, der er ansvarlige for forvaltnings- og kontrolaktiviteter. Denne vejledning bør ajourføres, hver gang det er nødvendigt.
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Det er hensigtsmæssigt at indføre mulighed for, at EU-institutionerne kan indgå serviceleveranceaftaler med hinanden med henblik på at lette gennemførelsen af deres bevillinger, og ligeledes mulighed for, at sådanne aftaler kan indgås mellem afdelinger i EU-institutioner, EU-organer, europæiske kontorer, organer eller personer, der har fået overdraget gennemførelsen af specifikke aktioner inden for den fælles udenrigs- og sikkerhedspolitik (FUSP) i henhold til afsnit V i traktaten om Den Europæiske Union (TEU), og kontoret for generalsekretæren for Europaskolernes Øverste Råd om levering af tjenesteydelser, levering af varer eller udførelse af bygge- og anlægsarbejder samt af ejendomskontrakter.
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Det er hensigtsmæssigt at fastlægge proceduren for oprettelse af nye europæiske kontorer og at sondre mellem sådanne kontorers obligatoriske og fakultative opgaver. Der bør indføres mulighed for, at EU-institutioner, EU-organer og andre europæiske kontorer kan delegere beføjelser som anvisningsberettiget til et europæisk kontors direktør. Europæiske kontorer bør også have mulighed for at indgå serviceleveranceaftaler om levering af tjenesteydelser, levering af varer eller udførelse af bygge- og anlægsarbejder samt af ejendomskontrakter. Det er hensigtsmæssigt at fastsætte specifikke regler for udarbejdelse af regnskaber, bestemmelser, der giver Kommissionens regnskabsfører bemyndigelse til at delegere nogle af sine opgaver til ansatte i disse kontorer, og funktionsvilkårene for de bankkonti, som Kommissionen bør have mulighed for at åbne i et europæisk kontors navn.
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For at forbedre forvaltningsorganernes omkostningseffektivitet og i lyset af de praktiske erfaringer med andre EU-organer bør det være muligt at overdrage alle eller nogle af de opgaver, som et forvaltningsorgans regnskabsfører varetager, til Kommissionen regnskabsfører.
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Af hensyn til retssikkerheden er det nødvendigt at præcisere, at direktører for forvaltningsorganer fungerer som ved delegation bemyndigede anvisningsberettigede ved forvaltning af aktionsbevillinger til programmer, der er delegeret til deres organer. For at opnå fuld virkning af de effektivitetsgevinster, der følger af generel centralisering af visse støttetjenester, bør der gives udtrykkelig mulighed for, at forvaltningsorganer kan gennemføre administrationsudgifter.
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Det er nødvendigt at fastlægge regler om finansielle aktørers, navnlig anvisningsberettigedes og regnskabsføreres, beføjelser og ansvarsområder.
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Europa-Parlamentet, Rådet, Revisionsretten og Kommissionens regnskabsfører bør underrettes om udnævnelse eller fratræden af en ved delegation bemyndiget anvisningsberettiget, intern revisor og regnskabsfører inden for to uger efter sådan udnævnelse eller fratræden.
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Anvisningsberettigede bør have det fulde ansvar for samtlige indtægts- og udgiftstransaktioner, der udføres under deres myndighed, og for interne kontrolsystemer, og de bør drages til ansvar for deres handlinger, om nødvendigt gennem disciplinærsager.
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Opgaverne, ansvarsområderne og principperne for de procedurer, som de anvisningsberettigede skal overholde, bør også fastlægges. De ved delegation bemyndigede anvisningsberettigede bør sikre, at de ved subdelegation bemyndigede anvisningsberettigede og deres ansatte modtager oplysninger om uddannelse vedrørende kontrolstandarderne og de respektive metoder og teknikker, og at der træffes foranstaltninger for at sikre et fungerende kontrolsystem. Den ved delegation bemyndigede anvisningsberettigede bør over for sin EU-institution gøre rede for sin virksomhed i en årlig rapport. Denne rapport bør indeholde de finansielle og forvaltningsmæssige oplysninger, der kræves til støtte for denne anvisningsberettigedes erklæring på tro og love om udførelsen af vedkommendes hverv, herunder oplysninger om de samlede resultater af de gennemførte transaktioner. Bilag vedrørende de gennemførte transaktioner bør opbevares i mindst fem år. Den ved delegation bemyndigede anvisningsberettigede bør udarbejde en særlig rapport til den pågældende EU-institution og den pågældende EU-institution en rapport til Europa-Parlamentet og Rådet om de forskellige former for udbud med forhandling med henblik på tildeling af offentlige kontrakter, da sådanne forhandlinger udgør undtagelser fra de sædvanlige tildelingsprocedurer.
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Den dobbelte rolle, der indtages af EU-delegationschefer og i deres fravær af deres stedfortrædere som ved subdelegation bemyndigede anvisningsberettigede for Tjenesten for EU's Optræden Udadtil (»EU-Udenrigstjenesten«), og, for så vidt angår aktionsbevillinger, for Kommissionen, bør tages i betragtning.
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Kommissionens delegation af budgetgennemførelsesbeføjelser vedrørende aktionsbevillingerne i sin egen budgetsektion til stedfortrædende EU-delegationschefer bør begrænses til situationer, hvor udførelsen af disse opgaver af de stedfortrædende EU-delegationschefer er strengt nødvendig for at sikre kontinuitet under EU-delegationschefernes fravær. De stedfortrædende EU-delegationschefer bør ikke have mulighed for at udøve disse beføjelser systematisk eller af hensyn til den interne arbejdsfordeling.
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Regnskabsføreren bør være ansvarlig for korrekt gennemførelse af betalinger, inkassering af indtægter og inddrivelse af indtægter. Regnskabsføreren bør forvalte likviditetsstyringen, bankkonti og oplysninger vedrørende tredjemand, føre regnskab og være ansvarlig for udarbejdelse af sin EU-institutions regnskaber. Kommissionens regnskabsfører bør være den eneste person, der kan fastlægge regnskabsregler og harmoniserede regnskabskontoplaner, hvorimod regnskabsførerne for alle de øvrige EU-institutioner bør fastlægge de regnskabsprocedurer, der finder anvendelse i deres respektive institutioner.
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Regler for regnskabsføreres udnævnelse og fratræden bør ligeledes fastlægges.
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Regnskabsføreren bør etablere procedurer til sikring af, at konti, der er åbnet til brug for likviditetsstyring, og forskudskonti ikke er i debet.
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Betingelser for anvendelse af forskudskonti, en forvaltningsform, der udgør en undtagelse fra de almindelige budgetprocedurer og kun vedrører begrænsede beløb, bør fastlægges, og forskudsbestyreres opgaver og ansvarsområder samt anvisningsberettigedes og regnskabsføreres opgaver og ansvarsområder i forbindelse med kontrol af forskudskonti bør fastsættes. Revisionsretten bør underrettes om enhver udnævnelse af forskudsbestyrere. Af hensyn til effektiviteten bør der oprettes forskudskonti i EU-delegationerne for bevillinger fra både budgetsektionen vedrørende Kommissionen og budgetsektionen vedrørende EU-Udenrigstjenesten. Det er også hensigtsmæssigt at tillade, at der på særlige betingelser anvendes forskudskonti i EU-delegationerne til betaling af mindre beløb gennem budgetprocedurer. For så vidt angår udpegelse af forskudsbestyrere bør det være muligt også at vælge dem blandt medarbejdere ansat af Kommissionen inden for området krisestyringsbistand og humanitære bistandsforanstaltninger, når der i Kommissionen ikke er ansatte omfattet af vedtægten for tjenestemænd i Den Europæiske Union og ansættelsesvilkårene for de øvrige ansatte i Den Europæiske Union som fastlagt ved forordning (EØF, Euratom, EKSF) nr. 259/68 
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 (»vedtægten«) til rådighed.
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For at tage hensyn til situationen inden for krisestyringsbistand og humanitære bistandsforanstaltninger, når der i Kommissionen ikke er ansatte omfattet af vedtægten til rådighed på dette område, og tekniske vanskeligheder med at få alle retlige forpligtelser undertegnet af den ansvarlige anvisningsberettigede bør det være tilladt for personale, der er ansat af Kommissionen på dette område, at indgå retlige forpligtelser af meget lav værdi på op til 2 500 EUR, der er knyttet til gennemførte betalinger fra forskudskonti, og for EU-delegationschefer eller deres stedfortrædere at indgå retlige forpligtelser efter instruks fra Kommissionens ansvarlige anvisningsberettigede.
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Når de finansielle aktørers opgaver og ansvarsområder er fastlagt, er det kun muligt at drage de pågældende til ansvar på de betingelser, der er fastsat i vedtægten. Der er i EU-institutionerne oprettet specialiserede paneler for økonomiske uregelmæssigheder i henhold til forordning (EU, Euratom) nr. 966/2012. Da de imidlertid kun har fået forelagt et begrænset antal sager og af hensyn til effektiviteten, er det hensigtsmæssigt at overføre deres funktioner til et interinstitutionelt panel oprettet i henhold til nærværende forordning (»panelet«). Panelet bør oprettes med henblik på at vurdere anmodninger og udarbejde henstillinger om behovet for at træffe afgørelse om udelukkelse eller pålæg af økonomisk sanktioner, som er blevet henvist til det af Kommissionen eller andre EU-institutioner og -organer, uden at dette berører deres administrative autonomi med hensyn til deres ansatte. Denne overførsel sigter også mod at undgå dobbeltarbejde og reducere risikoen for modstridende henstillinger eller udtalelser i tilfælde, hvor både en økonomisk aktør og en ansat i en EU-institution eller et EU-organ er involveret. Det er nødvendigt at opretholde den procedure, hvorefter det er muligt for en anvisningsberettiget at anmode om bekræftelse af en instruks, som den anvisningsberettigede betragter som uregelmæssig eller stridende mod princippet om forsvarlig økonomisk forvaltning, og således blive fritaget for ansvar. Panelets sammensætning bør ændres, når det udfører denne opgave. Panelet bør ikke have undersøgelsesbeføjelser.
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Hvad angår indtægter, er det nødvendigt at imødegå negative justeringer af egne indtægter, der er omfattet af Rådets forordning (EU, Euratom) nr. 609/2014 
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. Bortset fra i tilfælde af egne indtægter er det nødvendigt at opretholde de eksisterende opgaver og den eksisterende kontrol, der påhviler de anvisningsberettigede i de forskellige faser af proceduren: udarbejdelse af overslag over fordringer, udstedelse af indtægtsordrer, fremsendelse af den debetnota, hvorved debitor underrettes om fastlæggelsen af en fordring, og om nødvendigt afgørelsen om at give afkald på en fordring på grundlag af kriterier, der sikrer en forsvarlig økonomisk forvaltning, med henblik på at sikre effektiv inddrivelse af indtægter.
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Anvisningsberettigede bør have mulighed for fuldstændig eller delvis at give afkald på inddrivelse af en fastlagt fordring, hvis debitor er omfattet af en af de former for insolvensbehandling, som er defineret i Europa-Parlamentets og Rådets forordning (EU) 2015/848 
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, navnlig i tilfælde af retlige ordninger, tvangsakkord og andre lignende ordninger.
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Der bør fastlægges specifikke bestemmelser om procedurer for tilpasning eller nedsættelse til nul af et fordringsoverslag.
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Det er nødvendigt at præcisere, på hvilket tidspunkt beløb modtaget i form af bøder, andre tvangsbøder og andre sanktioner samt eventuelle påløbne renter eller andre derfra hidrørende indtægter medtages i budgettet.
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På grund af den nylige udvikling på de finansielle markeder og den rentesats, som Den Europæiske Centralbank (ECB) anvender på sine vigtigste refinansieringstransaktioner, er det nødvendigt at revidere bestemmelserne om rentesatsen for bøder eller andre sanktioner og at fastsætte regler i tilfælde af en negativ rente.
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For at afspejle den særlige karakter af fordringer i form af bøder eller andre sanktioner, som pålægges af EU-institutioner i henhold til TEUF eller traktaten om oprettelse af Det Europæiske Atomenergifællesskab (Euratomtraktaten), er det nødvendigt at indføre specifikke bestemmelser om de rentesatser, der gælder for forfaldne ikkebetalte beløb, hvis sådanne beløb forhøjes af Den Europæiske Unions Domstol.
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Reglerne om inddrivelse bør både præciseres og styrkes. Navnlig bør det fastsættes, at regnskabsførere skal inddrive fordringer ved modregning også i beløb, som et forvaltningsorgan skylder debitor, når det gennemfører budgettet.
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For at garantere retssikkerheden og gennemsigtigheden bør der fastlægges regler om frister for at sende en debetnota.
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For at sikre, at aktiver forvaltes korrekt, samtidig med at der også sigtes mod, at de giver et positivt afkast, er det nødvendigt, at beløb, der vedrører bøder, tvangsbøder eller andre sanktioner, som pålægges i henhold til TEUF eller Euratomtraktaten, såsom bøder inden for konkurrencepolitikken, som anfægtes, opkræves foreløbigt og investeres i finansielle aktiver, og at fastlægge tildelingen af afkastet på dem. Da Kommissionen ikke er den eneste EU-institution, der har ret til at pålægge bøder, tvangsbøder eller andre sanktioner, er det nødvendigt at fastlægge bestemmelser om sådanne bøder, tvangsbøder eller andre sanktioner, som er pålagt af andre EU-institutioner, og at fastlægge regler for inddrivelse heraf, som bør svare til de regler, der gælder for Kommissionen.
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For at sikre, at Kommissionen har alle de oplysninger, som er nødvendige til vedtagelse af finansieringsafgørelser, er det nødvendigt at fastlægge mindstekravene til indholdet af finansieringsafgørelser om tilskud, udbud, EU-trustfonde for foranstaltninger udadtil (»EU-trustfonde«), priser, finansielle instrumenter, blandingsfaciliteter eller platforme og budgetgarantier. Samtidig er det for at give de potentielle modtagere et mere langsigtet perspektiv nødvendigt at tillade, at finansieringsafgørelser vedtages for mere end ét regnskabsår med angivelse af, at gennemførelsen er afhængig af disponible budgetbevillinger for det pågældende regnskabsår. Det er desuden nødvendigt at begrænse antallet af elementer, der kræves til finansieringsafgørelser. I overensstemmelse med målet om forenkling bør finansieringsafgørelser samtidig udgøre et årligt eller flerårigt arbejdsprogram. Eftersom bidrag til de EU-organer, der er omhandlet i artikel 70 og 71, allerede er fastslået i budgettet, bør det ikke kræves, at der vedtages en specifik finansieringsafgørelse i den henseende.
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Med hensyn til udgifter bør sammenhængen mellem finansieringsafgørelser, samlede budgetmæssige forpligtelser og specifikke budgetmæssige forpligtelser samt begreberne budgetmæssige og retlige forpligtelser præciseres med henblik på at fastlægge en klar ramme for de forskellige faser i budgetgennemførelsen.
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For at tage hensyn til navnlig antallet af retlige forpligtelser, der indgås af EU-delegationer og -repræsentationer, og de valutakurssvingninger, som gælder for dem, bør foreløbige budgetmæssige forpligtelser også være mulige i tilfælde, hvor den endelige modtager og beløbet er kendt.
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For så vidt angår typer af betalinger, som det er muligt for anvisningsberettigede at foretage, bør de forskellige former for betalinger præciseres i overensstemmelse med princippet om forsvarlig økonomisk forvaltning. Reglerne for afregning af forfinansieringsbetalinger bør præciseres yderligere, navnlig for situationer, hvor der ikke er mulighed for foreløbig afregning. Med henblik herpå bør der medtages passende bestemmelser i indgåede retlige forpligtelser.
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I denne forordning bør det fastsættes, at betalinger skal ske inden for bestemte frister, og at overskridelse af sådanne frister giver kreditorer ret til morarenter, der afholdes over budgettet, undtagen hvad angår medlemsstater, Den Europæiske Investeringsbank (EIB) og Den Europæiske Investeringsfond (EIF).
(53)
Det er hensigtsmæssigt at samle bestemmelserne om fastsættelse og anvisning af udgifter i en enkelt artikel og at indføre en definition af frigørelse. Da transaktioner udføres i IT-systemer, bør underskrift med påtegningen »kan betales« som udtryk for afgørelsen om fastsættelse erstattes af en elektronisk sikret signatur, undtagen i et begrænset antal tilfælde. Det er desuden nødvendigt at præcisere, at fastsættelse af udgifter finder anvendelse på alle støtteberettigede omkostninger, herunder, som tilfældet er for afregning af forfinansieringsbetalinger, omkostninger, der ikke er forbundet med en betalingsanmodning.
(54)
For at mindske kompleksiteten, strømline de eksisterende regler og forbedre læseligheden af denne forordning bør der fastlægges regler, der gælder for mere end ét budgetgennemførelsesinstrument. Derfor bør visse bestemmelser samles, andre bestemmelsers ordlyd og anvendelsesområde bør tilpasses, og unødvendige gentagelser og krydshenvisninger bør udgå.
(55)
Hver EU-institution bør nedsætte et opfølgningsudvalg vedrørende intern revision, som har til opgave at sikre den interne revisors uafhængighed, overvåge kvaliteten af det interne revisionsarbejde og sikre, at interne og eksterne revisionshenstillinger tages behørigt i betragtning og følges op af dens tjenestegrene. Sammensætningen af dette opfølgningsudvalg vedrørende intern revision bør besluttes af hver EU-institution under hensyntagen til dens organisatoriske autonomi og betydningen af uafhængig ekspertrådgivning.
(56)
Der bør lægges mere vægt på præstation og resultater for projekter, der finansieres over budgettet. Det er derfor hensigtsmæssigt at definere en yderligere finansieringsform, der ikke er knyttet til de pågældende operationers omkostninger, ud over de former for EU-bidrag, der allerede er veletablerede (godtgørelse af faktisk afholdte støtteberettigede omkostninger, enhedsomkostninger, faste beløb og finansiering efter fast takst). Disse yderligere finansieringsformer bør være baseret på opfyldelse af visse forhåndsbetingelser eller på opnåelse af resultater målt i forhold til tidligere fastsatte delmål eller ved hjælp af resultatindikatorer.
(57)
Når Kommissionen foretager vurderinger af den operationelle og finansielle kapacitet hos modtagere af EU-midler eller af deres systemer og procedurer, bør den kunne forlade sig på de vurderinger, som den selv, andre enheder eller donorer såsom nationale agenturer og internationale organisationer allerede har foretaget, for at undgå at gentage vurderinger af de samme modtagere. Muligheden for gensidig tillid til vurderinger foretaget af andre enheder bør anvendes, hvis sådanne vurderinger er foretaget i overensstemmelse med betingelser, der svarer til betingelserne i denne forordning, for den relevante gennemførelsesmetode. For at lette gensidig tillid til vurderinger blandt donorer bør Kommissionen derfor fremme anerkendelsen af internationalt anerkendte standarder eller bedste internationale praksis.
(58)
Det er desuden vigtigt at undgå situationer, hvor modtagere af EU-midler revideres flere gange af forskellige enheder vedrørende brugen af disse midler. Det bør derfor være muligt at forlade sig på revisioner, som allerede er udført af uafhængige revisorer, forudsat at der er tilstrækkelig dokumentation for deres kompetence og uafhængighed, og forudsat at revisionsarbejdet er baseret på internationalt anerkendte revisionsstandarder, der giver en rimelig sikkerhed, og at revisionerne er foretaget i forhold til regnskaberne og rapporterne vedrørende anvendelsen af Unionens bidrag. Sådanne revisioner bør udgøre grundlaget for den generelle sikkerhed vedrørende anvendelsen af EU-midler. Med henblik herpå er det vigtigt at sikre, at den uafhængige revisors beretning og den tilhørende revisionsdokumentation på anmodning stilles til rådighed for Europa-Parlamentet, Kommissionen, Revisionsretten og medlemsstaters revisionsmyndigheder.
(59)
Med henblik på at kunne forlade sig på vurderinger og revisioner og for at mindske den administrative byrde for personer og enheder, der modtager EU-midler, er det vigtigt at sikre, at alle oplysninger, der allerede er tilgængelige hos EU-institutionerne, forvaltningsmyndighederne eller andre organer og enheder, der gennemfører EU-midler, genanvendes for at undgå, at modtagere får flere anmodninger.
(60)
For at sikre en langsigtet samarbejdsmekanisme med modtagere bør der fastsættes bestemmelser om mulighed for undertegnelse af finansielle partnerskabsrammeaftaler. Finansielle partnerskabsrammer bør gennemføres ved hjælp af tilskud eller via bidragsaftaler med personer og enheder, der gennemfører EU-midler. Med henblik herpå bør minimumsindholdet af sådanne bidragsaftaler fastsættes. Finansielle partnerskabsrammer bør ikke på urimelig vis begrænse adgangen til EU-midler.
(61)
Betingelserne og procedurerne for suspension, afslutning eller nedsættelse af et EU-bidrag bør harmoniseres på tværs af de forskellige budgetgennemførelsesinstrumenter såsom tilskud, udbud, indirekte forvaltning, priser osv. Årsagerne til sådan suspension, afslutning eller nedsættelse bør fastlægges.
(62)
Der bør i denne forordning fastsættes standardperioder, i hvilke modtagere bør opbevare dokumenter vedrørende EU-bidrag, så afvigende eller uforholdsmæssige kontraktmæssige krav undgås, samtidig med at Kommissionen, Revisionsretten og Det Europæiske Kontor for Bekæmpelse af Svig (OLAF) gives tilstrækkelig tid til at få adgang til sådanne oplysninger og dokumenter og foretage efterfølgende tjek og revision. Derudover bør personer eller enheder, der modtager EU-midler, være forpligtet til at samarbejde om at beskytte Unionens finansielle interesser.
(63)
For at give deltagere og modtagere passende oplysninger og sikre, at de har mulighed for at udøve deres ret til et forsvar, bør det tillades deltagere og modtagere at fremsætte deres bemærkninger før vedtagelsen af enhver foranstaltning, der indvirker negativt på deres rettigheder, og de bør underrettes om de klagemuligheder, som står til rådighed for dem til at anfægte en sådan foranstaltning.
(64)
For at beskytte Unionens finansielle interesser bør Kommissionen oprette et fælles system for tidlig opdagelse og udelukkelse.
(65)
Systemet for tidlig opdagelse og udelukkelse bør gælde for deltagere, modtagere og enheder, hvis kapacitet den pågældende kandidat eller tilbudsgiver har til hensigt at forlade sig på, for en kontrahents underleverandører, for enhver person eller enhed, der modtager EU-midler, når budgettet gennemføres ved indirekte forvaltning, for enhver person eller enhed, der modtager EU-midler i henhold til finansielle instrumenter, som gennemføres ved direkte forvaltning, for deltagere eller modtagere, om hvem enheder, der gennemfører budgettet ved delt forvaltning, har givet oplysninger samt for sponsorer.
(66)
Det bør præciseres, at hvis en afgørelse om at registrere en person eller enhed i databasen for systemet for tidlig opdagelse og udelukkelse er truffet på grundlag af en udelukkelsessituation vedrørende en fysisk eller juridisk person, der er medlem af den pågældende persons eller enheds administrations-, ledelses- eller tilsynsorgan, eller som har repræsentations-, beslutnings- eller kontrolbeføjelser med hensyn til den pågældende person eller enhed, eller vedrørende en fysisk eller juridisk person, som hæfter ubegrænset for den pågældende persons eller enheds gæld, eller vedrørende en fysisk person, der er nødvendig for tildeling eller gennemførelse af den retlige forpligtelse, skal de oplysninger, der registreres i databasen, også indeholde oplysninger om disse personer.
(67)
Afgørelse om udelukkelse af en person eller enhed fra at deltage i tildelingsprocedurer eller pålæggelse af en økonomisk sanktion mod en person eller enhed samt afgørelse om offentliggørelse af oplysningerne i forbindelse hermed bør træffes af de ansvarlige anvisningsberettigede i lyset af disses administrative autonomi. I mangel af en endelig dom eller en endelig administrativ afgørelse og i tilfælde, der vedrører grov misligholdelse af en kontrakt, bør de ansvarlige anvisningsberettigede træffe deres afgørelse på grundlag af en foreløbig juridisk vurdering under hensyntagen til henstillingen fra panelet. Panelet bør ligeledes vurdere varigheden af en udelukkelse i tilfælde, hvor varigheden ikke er blevet fastsat ved endelig dom eller endelig administrativ afgørelse.
(68)
Panelets rolle bør være at sikre en sammenhængende drift af systemet for udelukkelse. Panelet bør bestå af en fast formand, to repræsentanter for Kommissionen og en repræsentant for den anmodende anvisningsberettigede.
(69)
Den foreløbige juridiske vurdering foregriber ikke medlemsstaternes kompetente myndigheders endelige vurdering i henhold til national ret af den pågældende persons eller enheds adfærd. Panelets henstilling samt den ansvarlige anvisningsberettigedes afgørelse bør derfor revideres efter underretning om en sådan endelig vurdering.
(70)
Den ansvarlige anvisningsberettigede bør udelukke en person eller enhed, når det ved en endelig dom eller en endelig administrativ afgørelse er fastslået, at personen eller enheden er skyldig i alvorlige forsømmelser i forbindelse med udøvelsen af et erhverv, i manglende efterlevelse, hvad enten det er forsætligt eller ej, af forpligtelserne vedrørende betaling af bidrag til sociale sikringsordninger eller skat, i oprettelse af en enhed i en anden jurisdiktion med den hensigt at omgå skattemæssige, sociale eller andre retlige forpligtelser, i svig, der skader budgettet, i bestikkelse, i handlinger i forbindelse med en kriminel organisation, i hvidvaskning af penge eller finansiering af terrorisme, i terrorhandlinger eller strafbare handlinger med forbindelse til terroraktivitet, i børnearbejde eller andre lovovertrædelser i forbindelse med menneskehandel eller i at begå en uregelmæssighed. En person eller enhed bør også udelukkes i tilfælde af grov misligholdelse af en retlig forpligtelse eller i tilfælde af konkurs.
(71)
Når den ansvarlige anvisningsberettigede træffer afgørelse om udelukkelse af en person eller enhed eller om at pålægge en person eller enhed en økonomisk sanktion og om offentliggørelse af oplysningerne i forbindelse hermed, bør den ansvarlige anvisningsberettigede sikre overholdelse af proportionalitetsprincippet ved navnlig at tage hensyn til, hvor alvorlige forholdene er, forholdenes budgetmæssige indvirkning, hvor lang tid der er gået siden den relevante adfærd, adfærdens varighed og gentagelse, hvorvidt adfærden var forsætlig eller graden af udvist uagtsomhed og graden af personens eller enhedens samarbejde med den relevante kompetente myndighed samt denne persons eller enheds bidrag til den pågældende undersøgelse.
(72)
Den ansvarlige anvisningsberettigede bør også kunne udelukke en person eller enhed, når en fysisk eller juridisk person, der hæfter ubegrænset for den pågældende økonomiske aktørs gæld, er gået konkurs eller befinder sig i en tilsvarende insolvenssituation, eller når en sådan fysisk eller juridisk person ikke opfylder sine forpligtelser med hensyn til betaling af bidrag til sociale sikringsordninger eller skat, hvis sådanne situationer har indvirkning på den økonomiske aktørs finansielle situation.
(73)
Der bør ikke træffes afgørelse om udelukkelse af en person eller enhed, når denne har truffet afhjælpende foranstaltninger og derved vist sin pålidelighed. Denne mulighed bør ikke finde anvendelse i forbindelse med de groveste former for kriminel aktivitet.
(74)
I lyset af proportionalitetsprincippet bør der sondres mellem på den ene side tilfælde, hvor der er mulighed for pålæggelse af en økonomisk sanktion som et alternativ til udelukkelse, og på den anden side tilfælde, hvor grovheden af den pågældende modtagers adfærd med hensyn til at forsøge uretmæssigt at opnå EU-midler berettiger til pålæg af en økonomisk sanktion ud over udelukkelse for at sikre en afskrækkende virkning. Det bør ligeledes fastlægges, hvor stor økonomisk sanktion der maksimalt kan pålægges af den ordregivende myndighed.
(75)
En økonomisk sanktion bør kun pålægges en modtager og ikke en deltager, eftersom størrelsen af den økonomiske sanktion, der skal pålægges, beregnes på grundlag af værdien af den retlige forpligtelse, der er tale om.
(76)
Muligheden for at træffe afgørelse om udelukkelse eller pålægge økonomiske sanktioner er uafhængig af muligheden for at anvende kontraktmæssige sanktioner, såsom konventionalbod.
(77)
En udelukkelses varighed bør være tidsbegrænset, som det er tilfældet efter direktiv 2014/24/EU, og bør være i overensstemmelse med proportionalitetsprincippet.
(78)
Det er nødvendigt at fastlægge begyndelsesdatoen for og varigheden af forældelsesfristen for at træffe afgørelser om udelukkelse eller pålægge økonomiske sanktioner.
(79)
Det er vigtigt at kunne styrke den afskrækkende virkning, der opnås ved udelukkelse og en økonomisk sanktion. I denne forbindelse bør den afskrækkende virkning styrkes ved hjælp af muligheden for at offentliggøre de oplysninger, der vedrører en udelukkelse og/eller økonomisk sanktion, på en måde, som overholder databeskyttelseskravene i forordning (EF) nr. 45/2001 og (EU) 2016/679. Sådan offentliggørelse bør bidrage til at sikre, at samme adfærd ikke gentages. Af hensyn til retssikkerheden og i overensstemmelse med proportionalitetsprincippet bør det præciseres, i hvilke situationer offentliggørelse ikke bør finde sted. Den ansvarlige anvisningsberettigede bør i sin vurdering tage hensyn til en eventuel henstilling fra panelet. For så vidt angår fysiske personer bør personoplysninger kun offentliggøres under undtagelsesvise omstændigheder, hvor det er berettiget på grund af adfærdens alvor eller dens indvirkning på Unionens finansielle interesser.
(80)
Oplysninger om en udelukkelse eller en økonomisk sanktion bør kun offentliggøres i visse tilfælde såsom alvorlige forsømmelser i forbindelse med udøvelsen af et erhverv, svig, betydelige mangler i forhold til at opfylde de væsentlige forpligtelser i forbindelse med en retlig forpligtelse, som finansieres over budgettet, eller uregelmæssigheder, eller hvor en enhed oprettes i en anden jurisdiktion med den hensigt at omgå skattemæssige, sociale eller andre retlige forpligtelser.
(81)
Udelukkelseskriterierne bør være klart adskilt fra de kriterier, som fører til en eventuel afvisning fra en tildelingsprocedure.
(82)
Oplysningerne om tidlig opdagelse af risici og om afgørelser om udelukkelse og om at pålægge en person eller enhed økonomiske sanktioner bør centraliseres. Med henblik herpå bør oplysninger i tilknytning hertil lagres i en database, der oprettes og drives af Kommissionen som indehaver af det centraliserede system. Dette system bør drives i overensstemmelse med retten til privatlivets fred og til beskyttelse af personoplysninger.
(83)
Selv om oprettelsen og driften af systemet for tidlig opdagelse og udelukkelse bør påhvile Kommissionen, bør andre EU-institutioner og -organer samt alle personer og enheder, der gennemfører EU-midler ved direkte, delt og indirekte forvaltning, deltage i systemet ved at fremsende relevante oplysninger til Kommissionen. Den ansvarlige anvisningsberettigede og panelet bør garantere personers og enheders ret til et forsvar. Samme ret bør gives til en person eller enhed i forbindelse med tidlig opdagelse, når den anvisningsberettigede påtænker at foretage en handling, som kan indvirke negativt på den pågældende persons eller enheds rettigheder. I sager om svig, bestikkelse eller en hvilken som helst anden form for ulovlig aktivitet, der skader Unionens finansielle interesser, og hvor der endnu ikke er afsagt endelig dom, bør det være muligt for den ansvarlige anvisningsberettigede at udsætte underretningen af personen eller enheden og for panelet at udsætte personens eller enhedens ret til at fremsætte bemærkninger. En sådan udsættelse bør kun anses for berettiget, når der er tvingende legitime grunde til at bevare fortroligheden af den pågældende undersøgelse eller af nationale retslige procedurer.
(84)
Den Europæiske Unions Domstol bør tillægges fuld prøvelsesret med hensyn til afgørelser om udelukkelse og økonomiske sanktioner, der er pålagt i henhold til denne forordning, i overensstemmelse med artikel 261 i TEUF.
(85)
For at fremme beskyttelsen af Unionens finansielle interesser på tværs af alle budgetgennemførelsesmetoder bør det, når det er relevant, være muligt for de personer og enheder, som medvirker ved budgetgennemførelsen ved delt og indirekte forvaltning, at tage hensyn til udelukkelser, der er besluttet af de anvisningsberettigede på EU-plan.
(86)
Denne forordning bør fremme målsætningen om e-forvaltning, navnlig brugen af elektroniske data i udvekslingen af oplysninger mellem EU-institutioner og tredjemand.
(87)
Fremskridt hen imod elektronisk udveksling af oplysninger og elektronisk indsendelse af dokumenter, herunder, hvis det er relevant, e-udbud, som udgør en vigtig forenklingsforanstaltning, bør ledsages af klare betingelser for accept af de systemer, som skal anvendes, for at etablere et retligt forsvarligt miljø, samtidig med at der opretholdes en fleksibel forvaltning af EU-midler for deltagerne, modtagerne og de anvisningsberettigede som omhandlet i denne forordning.
(88)
Der bør fastlægges regler om sammensætningen af og opgaverne for det udvalg, som skal evaluere ansøgningsdokumenter i forbindelse med udbudsprocedurer, tilskudsprocedurer og konkurrencer om priser. Udvalget bør have mulighed for at medtage eksterne eksperter, hvis denne mulighed er hjemlet i basisretsakten.
(89)
I overensstemmelse med princippet om god forvaltning bør den anvisningsberettigede anmode om præciseringer eller manglende dokumenter, samtidig med at princippet om ligebehandling overholdes, og uden at dette medfører væsentlige ændringer af ansøgningsdokumenterne. Den anvisningsberettigede bør kun i behørigt begrundede tilfælde have mulighed for at beslutte ikke at gøre dette. Desuden bør den anvisningsberettigede have mulighed for at korrigere en indlysende skrivefejl eller anmode den pågældende deltager om at korrigere den.
(90)
Forsvarlig økonomisk forvaltning bør kræve, at Kommissionen beskytter sig selv ved at anmode om garantier på tidspunktet for udbetaling af forfinansiering. Kravet til kontrahenter og modtagere om udstedelse af garantier bør ikke være automatisk, men bør være baseret på en risikoanalyse. Hvis den anvisningsberettigede under gennemførelsen opdager, at en garant ikke eller ikke længere er bemyndiget til at udstede garantier i overensstemmelse med gældende national ret, bør den anvisningsberettigede kunne kræve, at garantien erstattes.
(91)
De forskellige regelsæt for direkte og indirekte forvaltning, navnlig hvad angår begrebet »budgetgennemførelsesopgaver«, har skabt forvirring og medført risiko for fejlagtig kvalifikation for både Kommissionen og dens partnere og bør derfor forenkles og harmoniseres.
(92)
Bestemmelserne om forudgående søjlevurdering af personer og enheder, der gennemfører EU-midler ved indirekte forvaltning, bør revideres for at sætte Kommissionen i stand til så vidt muligt at forlade sig på de af disse personers og enheders systemer, regler og procedurer, som skønnes at svare til dem, der anvendes af Kommissionen. Derudover er det vigtigt at præcisere, at Kommissionen, hvis det af vurderingen fremgår, at der er områder, hvor de eksisterende procedurer ikke er tilstrækkelige til at beskytte Unionens finansielle interesser, bør kunne undertegne bidragsaftaler, samtidig med at der træffes passende tilsynsforanstaltninger. Det er også vigtigt at præcisere, i hvilke tilfælde det er muligt for Kommissionen at beslutte ikke at kræve en forudgående søjlevurdering for at undertegne bidragsaftaler.
(93)
Vederlaget til personer og enheder, der gennemfører budgettet, bør, hvis det er relevant og muligt, være præstationsbaseret.
(94)
Kommissionen indgår partnerskaber med tredjelande ved hjælp af finansieringsaftaler. Det er vigtigt at præcisere sådanne finansieringsaftalers indhold, navnlig hvad angår de dele af en foranstaltning, der gennemføres af tredjelandet ved indirekte forvaltning.
(95)
Det er vigtigt at anerkende den særlige karakter af blandingsfaciliteter eller -platforme, hvor Kommissionen blander sit bidrag med bidrag fra finansielle institutioner, og at præcisere anvendelsen af bestemmelserne om finansielle instrumenter og budgetgarantier.
(96)
Udbudsreglerne og principperne for offentlige kontrakter tildelt af EU-institutioner for egen regning bør være baseret på bestemmelserne i Europa-Parlamentets og Rådets direktiv 2014/23/EU 
(
14
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 og direktiv 2014/24/EU.
(97)
I tilfælde af blandede kontrakter bør den metode, som de ordregivende myndigheder anvender til at fastslå hvilke regler, der finder anvendelse, præciseres.
(98)
De forudgående og efterfølgende offentliggørelsesforanstaltninger, som er nødvendige for at iværksætte en udbudsprocedure, bør præciseres for kontrakter svarende til eller over de tærskler, der er fastsat i direktiv 2014/24/EU, for kontrakter under disse tærskler og for kontrakter, der ikke er omfattet af nævnte direktivs anvendelsesområde.
(99)
Denne forordning bør indeholde en udtømmende liste over alle udbudsprocedurer, der er til rådighed for EU-institutioner, uanset tærskler.
(100)
Af hensyn til administrativ forenkling og for at fremme deltagelse af små og mellemstore virksomheder (SMV’er) bør der fastsættes bestemmelser om udbud med forhandling for kontrakter med mellemstor værdi.
(101)
Denne forordning bør ligesom direktiv 2014/24/EU give mulighed for at foretage markedsundersøgelser, før en udbudsprocedure iværksættes. For at sikre, at der kun anvendes innovationspartnerskab, når de ønskede bygge- og anlægsarbejder, varer og tjenesteydelser ikke findes på markedet eller som en markedsnær udviklingsaktivitet, bør der i denne forordning fastsættes en forpligtelse til at foretage en sådan indledende markedsundersøgelse, inden der anvendes innovationspartnerskab.
(102)
Det bør præciseres, hvordan de ordregivende myndigheder bidrager til miljøbeskyttelse og fremme af bæredygtig udvikling, samtidig med at de sikres det bedste forhold mellem kvalitet og pris i deres kontrakter, navnlig gennem krav om specifikke mærker eller anvendelse af hensigtsmæssige tildelingsmetoder.
(103)
For at sikre, at de økonomiske aktører, når de gennemfører kontrakter, opfylder de relevante miljø-, social- og arbejdsretlige forpligtelser, der er fastlagt i EU-retten, national ret, kollektive aftaler eller de internationale sociale og miljømæssige konventioner, der er opført i bilag X til direktiv 2014/24/EU, bør sådanne forpligtelser indgå i de minimumskrav, der er fastsat af den ordregivende myndighed, og bør indarbejdes i de kontrakter, der undertegnes af den ordregivende myndighed.
(104)
Det er hensigtsmæssigt, at forskellige situationer, der normalt betegnes interessekonflikter, identificeres og behandles klart adskilt. Begrebet »interessekonflikt« bør udelukkende anvendes i tilfælde, hvor en person eller enhed med ansvar for budgetgennemførelse, revision eller kontrol eller en tjenestemand eller ansat ved en EU-institution eller nationale myndigheder på ethvert niveau er i en sådan situation. Forsøg på uretmæssigt at påvirke en tildelingsprocedure eller opnå fortrolige oplysninger bør behandles som alvorlige forsømmelser i forbindelse med udøvelsen af et erhverv, som kan føre til afvisning fra tildelingsproceduren og/eller udelukkelse fra EU-midler. Desuden kan økonomiske aktører være i en situation, hvor de ikke bør udvælges til at gennemføre en kontrakt på grund af en modstridende erhvervsmæssig interesse. For eksempel bør en virksomhed ikke evaluere et projekt, som den har deltaget i, og en revisor bør ikke revidere regnskaber, som denne tidligere har godkendt.
(105)
I overensstemmelse med direktiv 2014/24/EU bør det være muligt i vilkårlig rækkefølge at kontrollere, om en økonomisk aktør er udelukket, at anvende udvælgelses- og tildelingskriterier samt at verificere overensstemmelse med udbudsdokumenter. Det bør derfor være muligt at afvise tilbud på grundlag af tildelingskriterier uden først at kontrollere den pågældende tilbudsgiver i forhold til udelukkelses- eller udvælgelseskriterierne.
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Kontrakter bør tildeles på grundlag af det økonomisk mest fordelagtige tilbud i overensstemmelse med artikel 67 i direktiv 2014/24/EU.
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Af hensyn til retssikkerheden bør det præciseres, at udvælgelseskriterier udelukkende er knyttet til evaluering af kandidater eller tilbudsgivere, og at tildelingskriterier udelukkende er knyttet til evaluering af tilbud. Navnlig bør kvalifikationerne og erfaringerne hos de medarbejdere, der er udpeget til at gennemføre en kontrakt, kun anvendes som udvælgelseskriterium og ikke som tildelingskriterium, eftersom dette ville medføre risiko for overlapning og dobbeltevaluering af samme element. Desuden ville alle ændringer i staben af medarbejdere, der er udpeget til at gennemføre den pågældende kontrakt, selv når ændringerne er begrundet i sygdom eller en anden stilling, skabe tvivl om de betingelser, på hvilke kontrakten blev tildelt, og dermed skabe retlig usikkerhed, hvis sådanne kvalifikationer og erfaringer blev anvendt som tildelingskriterium.
(108)
EU-udbud bør sikre, at EU-midler anvendes på en effektiv, gennemsigtig og hensigtsmæssig måde, samtidig med at den administrative byrde for modtagere af EU-midler begrænses. I denne forbindelse bør e-udbud bidrage til en bedre udnyttelse af EU-midler og udvide adgangen til kontrakter for alle økonomiske aktører. Alle EU-institutioner, der gennemfører udbud, bør på deres websteder offentliggøre klare bestemmelser om erhvervelse, udgifter og overvågning samt alle tildelte kontrakter, herunder deres værdi.
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Det bør præciseres, om der findes en åbningsfase og en evaluering i forbindelse med alle procedurer. En tildelingsafgørelse bør altid være resultatet af en evaluering.
(110)
Når kandidater og tilbudsgivere modtager meddelelse om resultatet af et udbud, bør de oplyses om grundlaget for afgørelsen og modtage en detaljeret begrundelse herfor, der bygger på indholdet af evalueringsrapporten.
(111)
Da kriterier anvendes i vilkårlig rækkefølge, bør afviste tilbudsgivere, hvis tilbud opfylder kravene, på anmodning modtage oplysninger om det valgte tilbuds karakteristika og relative fordele.
(112)
For rammeaftaler med fornyet konkurrence bør der ikke gælde nogen forpligtelse til at give afviste tilbudsgivere oplysninger om det valgte tilbuds karakteristika og de relative fordele, da det kan skade en fair konkurrence mellem parter i samme rammeaftale, hvis de modtager sådanne oplysninger, hver gang der iværksættes fornyet konkurrence.
(113)
En ordregivende myndighed bør have mulighed for at annullere en udbudsprocedure, før en kontrakt er undertegnet, uden at kandidaterne eller tilbudsgiverne kan gøre krav på erstatning. Dette bør ikke berøre situationer, hvor den ordregivende myndighed har handlet på en sådan måde, at det er muligt at holde den erstatningsansvarlig i overensstemmelse med EU-rettens generelle principper.
(114)
Ligesom i direktiv 2014/24/EU er det nødvendigt at præcisere, på hvilke betingelser der er mulighed for at ændre en kontrakt i løbet af gennemførelsen uden en ny udbudsprocedure. Navnlig bør der ikke kræves en ny udbudsprocedure i tilfælde af administrative ændringer, generel succession eller anvendelse af klare og utvetydige revisionsklausuler eller -muligheder, som ikke ændrer minimumskravene i den oprindelige procedure. Der bør kræves en ny udbudsprocedure ved væsentlige ændringer af den oprindelige kontrakt, navnlig af omfanget og indholdet af parternes gensidige rettigheder og forpligtelser, herunder med hensyn til fordeling af intellektuelle ejendomsrettigheder. Sådanne ændringer tilkendegiver parternes hensigt om at genforhandle grundlæggende vilkår eller betingelser i kontrakten, navnlig hvis ændringerne ville have påvirket resultatet af proceduren, hvis de ændrede vilkår eller betingelser havde været en del af den oprindelige procedure.
(115)
Det er nødvendigt at give mulighed for at kræve en opfyldelsesgaranti i forbindelse med bygge- og anlægsarbejder, varer og komplekse tjenesteydelser for at garantere opfyldelse af væsentlige kontraktlige forpligtelser og sikre, at den pågældende kontrakt gennemføres korrekt i hele sin varighed. Det er også nødvendigt at give mulighed for at kræve sikkerhed for korrekt opfyldelse, der dækker kontraktperioden, i overensstemmelse med sædvanen i de pågældende sektorer.
(116)
For at fastslå, hvilke tærskler og procedurer der finder anvendelse, er det nødvendigt at præcisere, om EU-institutioner, forvaltningsorganer og EU-organer betragtes som ordregivende myndigheder. De bør ikke betragtes som ordregivende myndigheder, når de køber fra en indkøbscentral. EU-institutionerne udgør desuden en enkelt juridisk enhed, og deres tjenestegrene kan ikke indbyrdes indgå kontrakter, men kun serviceleveranceaftaler.
(117)
Der bør medtages en henvisning i denne forordning til de to tærskler, som er fastsat i direktiv 2014/24/EU for henholdsvis bygge- og anlægsarbejder og for varer og tjenesteydelser. Disse tærskler bør af hensyn til forenkling og forsvarlig økonomisk forvaltning også finde anvendelse på koncessionskontrakter i betragtning af de særlige forhold i forbindelse med EU-institutioners behov ved indgåelse af kontrakter. Revisionen af disse tærskler som fastsat i direktiv 2014/24/EU bør derfor finde direkte anvendelse på udbud efter denne forordning.
(118)
Med henblik på harmonisering og forenkling bør standardprocedurerne for udbud også anvendes på indkøb, der er omfattet af den lempelige ordning for kontrakter vedrørende sociale og andre specifikke tjenesteydelser som omhandlet i artikel 74 i direktiv 2014/24/EU. Tærsklen for indkøb, der er omfattet af den lempelige ordning, bør derfor bringes på linje med tærsklen for tjenesteydelseskontrakter.
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Det er nødvendigt at præcisere betingelserne for anvendelse af den standstillperiode, der skal overholdes inden undertegnelse af en kontrakt eller rammekontrakt.
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Reglerne for udbud på området foranstaltninger udadtil bør være i overensstemmelse med de principper, der er fastlagt i direktiv 2014/23/EU og 2014/24/EU.
(121)
For at mindske kompleksiteten, strømline de eksisterende regler og forbedre læseligheden af udbudsreglerne er det nødvendigt at samle de generelle bestemmelser om udbud og de specifikke bestemmelser, der finder anvendelse på udbud på området foranstaltninger udadtil, og at fjerne unødvendige gentagelser og krydshenvisninger.
(122)
Det er nødvendigt at præcisere, hvilke økonomiske aktører der har adgang til udbud efter denne forordning, afhængigt af deres hjemsted, og det bør udtrykkeligt fastsættes, at internationale organisationer også har mulighed for at få en sådan adgang.
(123)
For at opnå balance mellem på den ene side behovet for gennemsigtighed og større sammenhæng i udbudsreglerne og på den anden side behovet for at skabe fleksibilitet med hensyn til visse tekniske aspekter af disse regler bør de tekniske regler for udbud fastsættes i bilaget til denne forordning, og beføjelsen til at vedtage retsakter bør delegeres til Kommissionen i overensstemmelse med artikel 290 i TEUF, for så vidt angår ændringer til nævnte bilag.
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Det er nødvendigt at præcisere anvendelsesområdet for afsnittet om tilskud, navnlig med hensyn til, hvilken type foranstaltninger eller organer der er berettigede til tilskud, og med hensyn til, hvilke retlige forpligtelser der kan anvendes til at dække tilskud. Navnlig bør tilskudsafgørelser udfases på grund af deres begrænsede anvendelse og den gradvise indførelse af e-tilskud. Strukturen bør forenkles, ved at bestemmelserne om instrumenter, der ikke er tilskud, flyttes til andre dele af denne forordning. Arten af organer, som kan modtage driftstilskud, bør præciseres ved ikke længere at henvise til organer, der arbejder for virkeliggørelsen af et mål af generel interesse for Unionen, eftersom disse er omfattet af begrebet organer, der har et mål, der indgår i og støtter en af Unionens politikker.
(125)
For at forenkle procedurerne og forbedre denne forordnings læselighed bør bestemmelserne, som vedrører indholdet af tilskudsansøgninger, indkaldelser af forslag og tilskudsaftaler forenkles og strømlines.
(126)
For at lette gennemførelsen af foranstaltninger, der finansieres af flere donorer, og hvor den samlede finansiering af en foranstaltning ikke er kendt på forpligtelsestidspunktet for Unionens bidrag, er det nødvendigt at præcisere, hvordan Unionens bidrag defineres, og metoden til at kontrollere anvendelsen heraf.
(127)
De erfaringer, der er indhøstet med anvendelse af faste beløb, enhedsomkostninger og finansiering efter fast takst, har vist, at sådanne finansieringsformer medfører en væsentlig forenkling af de administrative procedurer og en betydelig nedsættelse af risikoen for fejl. Uafhængigt af området for Unionens intervention er faste beløb, enhedsomkostninger og faste takster hensigtsmæssige former for finansiering navnlig til standardiserede og tilbagevendende foranstaltninger, såsom mobilitet eller uddannelsesaktiviteter osv. Eftersom institutionelt samarbejde mellem medlemsstaternes offentlige forvaltninger og forvaltningerne i modtager- eller partnerlande (institutionelle partnerskaber) gennemføres af medlemsstaternes institutioner, er anvendelse af forenklede omkostningsmuligheder desuden berettiget og bør fremme deres engagement. Af hensyn til øget effektivitet bør medlemsstater og andre modtagere af EU-midler mere hyppigt kunne anvende forenklede omkostningsmuligheder. I denne forbindelse bør betingelserne for at anvende faste beløb, enhedsomkostninger og faste takster gøres mere fleksible. Det er nødvendigt at fastsætte udtrykkelig hjemmel til faste engangsbeløb, der dækker samtlige støtteberettigede omkostninger ved en foranstaltning eller et arbejdsprogram. For at fremme fokusering på resultater bør der desuden gives prioritet til outputbaseret finansiering. Inputbaserede faste beløb, enhedsomkostninger og faste takster bør fortsat være en mulighed, hvis outputbaseret finansiering ikke er mulig eller hensigtsmæssig.
(128)
De administrative procedurer for bemyndigelse af faste beløb, enhedsomkostninger og faste takster bør forenkles, ved at den ansvarlige anvisningsberettigede gives beføjelse til at bemyndige dem. Hvis det er hensigtsmæssigt, kan en sådan bemyndigelse gives af Kommissionen i lyset af arten af aktiviteter eller udgifter eller i lyset af antallet af berørte anvisningsberettigede.
(129)
For at afhjælpe manglen på disponible data, der anvendes til at fastsætte faste beløb, enhedsomkostninger og faste takster, bør det tillades at anvende ekspertvurderinger.
(130)
Skønt potentialet i en hyppigere anvendelse af forenklede finansieringsformer bør realiseres, bør overholdelse af princippet om forsvarlig økonomisk forvaltning, navnlig principperne om sparsommelighed, efficiens og ingen dobbeltfinansiering, sikres. Med henblik herpå bør forenklede finansieringsformer sikre, at de anvendte midler er tilstrækkelige til de mål, der skal nås, at de samme omkostninger ikke finansieres mere end én gang over budgettet, at samfinansieringsprincippet overholdes, og at samlet overkompensation af modtagere undgås. Forenklede finansieringsformer bør derfor være baseret på statistiske eller regnskabsmæssige oplysninger, lignende objektive midler eller ekspertvurderinger. Derudover bør passende tjek, kontroller og periodiske vurderinger fortsat finde anvendelse.
(131)
Omfanget af tjek og kontroller i modsætning til de periodiske vurderinger af faste beløb, enhedsomkostninger eller faste takster bør præciseres. Disse tjek og kontroller bør fokusere på, om de betingelser, der udløser betaling af faste beløb, enhedsomkostninger eller faste satser, er opfyldt, herunder, hvis det er relevant, opnåelsen af output og/eller resultater. Disse betingelser bør ikke kræve indberetning af omkostninger, der faktisk er afholdt af tilskudsmodtageren. Hvis de faste beløb, enhedsomkostningerne eller finansieringen efter fast takst er fastsat på forhånd af den kompetente anvisningsberettigede eller Kommissionen, bør de ikke anfægtes i forbindelse med efterfølgende kontrol. Dette bør ikke være til hinder for nedsættelse af tilskuddet i tilfælde af dårlig, delvis eller forsinket gennemførelse eller i tilfælde af uregelmæssigheder, svig eller manglende opfyldelse af andre forpligtelser. Navnlig bør tilskuddet nedsættes, hvis de betingelser, der udløser betaling af faste beløb, enhedsomkostninger eller faste takster, ikke er blevet opfyldt. Hyppigheden og omfanget af den periodiske vurdering bør afhænge af omkostningernes udvikling og karakter, navnlig under hensyntagen til væsentlige ændringer i markedspriser og andre relevante forhold. Den periodiske vurdering kan medføre justeringer af de faste beløb, enhedsomkostninger eller faste takster, der gælder for fremtidige aftaler, men bør ikke bruges til at sætte spørgsmålstegn ved størrelsen af de faste beløb, enhedsomkostninger eller faste takster, som allerede er aftalt. Den periodiske vurdering af faste beløb, enhedsomkostninger eller faste takster kan nødvendiggøre adgang til tilskudsmodtagerens regnskaber til statistiske og metodemæssige formål, og en sådan adgang er også nødvendig med henblik på forebyggelse af svig og opdagelsestiltag.
(132)
For at fremme små organisationers deltagelse i gennemførelsen af Unionens politikker under forhold med begrænsede ressourcer er det nødvendigt at anerkende værdien af arbejde, som udføres af frivillige, som støtteberettigede omkostninger. Som følge heraf bør sådanne organisationer i højere grad kunne basere sig på frivilliges arbejde med henblik på at tilvejebringe medfinansiering til en foranstaltning eller et arbejdsprogram. Uden at dette berører den maksimale medfinansieringssats, der er fastsat i basisretsakten, bør EU-tilskuddet i sådanne tilfælde begrænses til de anslåede støtteberettigede omkostninger, bortset fra omkostninger, der dækker frivilliges arbejde. Eftersom frivilliges arbejde er arbejde, der ydes af tredjeparter, uden at tilskudsmodtageren betaler dem vederlag, forhindres det med denne begrænsning, at omkostninger, som modtageren ikke har afholdt, godtgøres. Desuden bør værdien af frivilliges arbejde ikke overstige 50 % af bidrag i form af naturalydelser og enhver anden medfinansiering.
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For at beskytte et af de grundlæggende principper ved offentlige finanser bør princippet om forbud mod fortjeneste bevares i denne forordning.
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I princippet bør tilskud tildeles efter en indkaldelse af forslag. Hvis der indrømmes undtagelser, bør de fortolkes og anvendes restriktivt med hensyn til omfang og varighed. Den undtagelsesvise mulighed for at tildele tilskud uden indkaldelse af forslag til organer med et faktisk eller retligt monopol bør kun anvendes, når de pågældende organer er de eneste, der er i stand til at gennemføre de relevante typer af aktiviteter eller har fået overdraget et sådant monopol ved lov eller af en offentlig myndighed.
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I forbindelse med overgangen til e-tilskud og e-udbud bør ansøgere og tilbudsgivere kun én gang inden for en bestemt periode anmodes om at fremlægge dokumentation for deres retlige status og finansielle levedygtighed og bør ikke være forpligtede til at genindsende dokumentation i hver tildelingsprocedure. Det er derfor nødvendigt at tilpasse kravene vedrørende det antal år, for hvilke der vil blive anmodet om dokumenter i tilskuds- og udbudsprocedurer.
(136)
Som en værdifuld form for finansiel støtte, der ikke er knyttet til forudsigelige omkostninger, bør anvendelsen af priser lettes, og de gældende regler bør præciseres. Priser bør ses som et supplement til og ikke en erstatning for andre finansieringsinstrumenter såsom tilskud.
(137)
For at muliggøre en mere fleksibel gennemførelse af priser bør forpligtelsen efter forordning (EU, Euratom) nr. 966/2012 til at udskrive konkurrencer om priser med en værdi af 1 000 000 EUR eller derover i de erklæringer, der ledsager budgetforslaget, erstattes af en pligt til forudgående at give oplysninger til Europa-Parlamentet og Rådet og til udtrykkeligt at angive sådanne priser i finansieringsafgørelsen.
(138)
Priser bør tildeles i overensstemmelse med principperne om gennemsigtighed og ligebehandling. I den forbindelse bør der fastlægges minimumskarakteristika for konkurrencer, navnlig bestemmelser om udbetaling af priser til vinderne efter tildeling, og passende publikationsmåder. Det er også nødvendigt at fastlægge en klart defineret tildelingsprocedure, fra indsendelse af ansøgninger til meddelelse af oplysninger til ansøgere og underretning af den vindende ansøger, som afspejler proceduren for tildeling af tilskud.
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Denne forordning bør fastlægge de principper og betingelser, der gælder for finansielle instrumenter, budgetgarantier og finansiel bistand, samt reglerne om begrænsning af Unionens finansielle ansvar, bekæmpelse af svig og hvidvaskning af penge, afvikling af finansielle instrumenter og rapportering.
(140)
I de seneste år har Unionen i stigende grad anvendt finansielle instrumenter, der giver mulighed for at opnå en større løftestangseffekt for budgettet, men som samtidig indebærer en finansiel risiko for budgettet. Disse finansielle instrumenter omfatter ikke kun de finansielle instrumenter, der er omfattet af forordning (EU, Euratom) nr. 966/2012, men også andre instrumenter såsom budgetgarantier og finansiel bistand, som tidligere kun har været underlagt de regler, der er fastsat i de respektive basisretsakter. Det er vigtigt at fastlægge en fælles ramme for at sikre, at der gælder ensartede principper for dette sæt instrumenter, og at samle dem i et nyt afsnit i nærværende forordning, der indeholder afdelinger om budgetgarantier og om finansiel bistand til medlemsstater eller tredjelande i tillæg til de eksisterende regler, der finder anvendelse på finansielle instrumenter.
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Finansielle instrumenter og budgetgarantier kan være et værdifuldt middel til at multiplicere effekten af EU-midler, når disse midler puljes med andre midler og indebærer en løftestangseffekt. Der bør kun anvendes finansielle instrumenter og budgetgarantier, hvis der ikke er risiko for konkurrenceforvridning på det indre marked eller uoverensstemmelse med statsstøttereglerne.
(142)
Inden for rammerne af de årlige bevillinger, som Europa-Parlamentet og Rådet bemyndiger til et givet program, bør finansielle instrumenter og budgetgarantier anvendes på grundlag af en forudgående evaluering, der viser, at de bidrager effektivt til opfyldelsen af Unionens politikmål.
(143)
Finansielle instrumenter, budgetgarantier og finansiel bistand bør bemyndiges ved en basisretsakt. Såfremt finansielle instrumenter i behørigt begrundede tilfælde oprettes uden en basisretsakt, bør de bemyndiges af Europa-Parlamentet og Rådet i budgettet.
(144)
De instrumenter, som potentielt falder ind under afsnit X, såsom lån, garantier, egenkapitalinvesteringer, kvasiegenkapitalinvesteringer og risikodelingsinstrumenter, bør defineres. I definitionen af risikodelingsinstrumenter bør der gives mulighed for medtagelse af kreditforbedringer for projektobligationer, der dækker gældsbetjeningsrisikoen ved et projekt og mindsker obligationsindehavernes kreditrisiko via kreditforbedringer i form af et lån eller en garanti.
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Enhver tilbagebetaling fra finansielle instrumenter eller budgetgarantier bør anvendes til det instrument eller den garanti, der har frembragt tilbagebetalingen, med henblik på at øge instrumentets eller garantiens effektivitet, medmindre andet er fastsat i basisretsakten, og bør tages i betragtning, når der foreslås fremtidige bevillinger til det pågældende instrument eller den pågældende garanti.
(146)
Det er hensigtsmæssigt at anerkende afstemning af interesser i forbindelse med forfølgelsen af Unionens politikmål og navnlig, at EIB og EIF har specifik ekspertise til at gennemføre finansielle instrumenter og budgetgarantier.
(147)
EIB og EIF, der optræder som en gruppe, bør have mulighed for at overføre en del af gennemførelsen til hinanden, hvis en sådan overførsel kan gavne gennemførelsen af en given foranstaltning, og som det er nærmere fastlagt i den relevante aftale med Kommissionen.
(148)
Det bør præciseres, at reglerne om finansielle instrumenter og budgetgarantier bør finde anvendelse på hele foranstaltningen, hvis finansielle instrumenter eller budgetgarantier kombineres med supplerende former for støtte fra budgettet. Sådanne regler bør, hvis det er relevant, suppleres med specifikke krav i den sektorspecifikke lovgivning.
(149)
Gennemførelsen af finansielle instrumenter og budgetgarantier finansieret over budgettet bør overholde Unionens politik om ikkesamarbejdsvillige skattejurisdiktioner og ajourføringer heraf som fastlagt i relevante EU-retsakter og rådskonklusioner, navnlig Rådets konklusioner af 8. november 2016 om de kriterier og den proces, der skal føre til udarbejdelsen af en EU-liste over ikkesamarbejdsvillige skattejurisdiktioner 
(
15
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, og bilaget hertil samt Rådets konklusioner af 5. december 2017 om EU-listen over ikkesamarbejdsvillige skattejurisdiktioner 
(
16
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 og bilagene hertil.
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Budgetgarantier og finansiel bistand til medlemsstater eller tredjelande er generelt ikkebudgetmæssige transaktioner, som har en betydelig indvirkning på Unionens balance. Ved at medtage sådanne transaktioner i denne forordning, selv om de fortsat generelt er ikkebudgetmæssige transaktioner, opnås der bedre beskyttelse af Unionens finansielle interesser og en klarere ramme for bemyndigelse, forvaltning og regnskabsføring heraf.
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Unionen har for nylig iværksat vigtige initiativer baseret på budgetgarantier, såsom Den Europæiske Fond for Strategiske Investeringer (EFSI) og Den Europæiske Fond for Bæredygtig Udvikling (EFSD). Det, der kendetegner disse instrumenter, er, at de skaber en eventualforpligtelse for Unionen og indebærer, at der hensættes midler til en likviditetsbuffer, som gør det muligt for budgettet at reagere på en velordnet måde på de betalingsforpligtelser, der kan opstå som følge af disse eventualforpligtelser. For at sikre Unionens kreditværdighed og dermed dens kapacitet til at levere effektiv finansiering er det vigtigt, at bemyndigelse af, hensættelse af midler til og overvågning af eventualforpligtelser følger et solidt sæt regler, som bør anvendes på alle budgetgarantier.
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De eventualforpligtelser, der opstår i forbindelse med budgetgarantier, kan omfatte en bred vifte af finansierings- og investeringstransaktioner. Muligheden for, at en budgetgaranti kræves indfriet, kan ikke planlægges med fuld sikkerhed på årsbasis som tilfældet er med lån, der har en fastlagt tidsplan for tilbagebetaling. Det er derfor nødvendigt at fastlægge en ramme for bemyndigelse og overvågning af eventualforpligtelser, som på ethvert tidspunkt sikrer fuld overholdelse af det loft for årlige betalinger, der er fastsat i Rådets afgørelse 2014/335/EU, Euratom 
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Denne ramme bør også indeholde bestemmelser om forvaltning og kontrol, herunder regelmæssig rapportering om Unionens finansielle eksponering. Tilførselssatsen for finansielle forpligtelser bør fastsættes på grundlag af en passende risikovurdering af de finansielle risici, som det dermed forbundne instrument medfører. Eventualforpligtelsernes bæredygtighed bør vurderes årligt i forbindelse med budgetproceduren. Der bør etableres en mekanisme for tidlig varsling for at undgå, at der er utilstrækkelige tilførsler til at dække de finansielle forpligtelser.
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Den stigende anvendelse af finansielle instrumenter, budgetgarantier og finansiel bistand kræver, at der mobiliseres og foretages tilførsler til en betydelig mængde betalingsbevillinger. For at skabe en løftestangseffekt og samtidig sikre et passende niveau af beskyttelse mod finansielle forpligtelser er det vigtigt at optimere det krævede tilførselsbeløb og at opnå effektivitetsgevinster ved at samle de pågældende tilførsler i en fælles hensættelsesfond. Desuden vil en mere fleksibel anvendelse af disse samlede tilførsler muliggøre en effektiv samlet tilførselssats, som yder den fornødne beskyttelse med et optimeret antal midler.
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For at sikre, at den fælles hensættelsesfond for programmeringsperioden efter 2020 fungerer korrekt, bør Kommissionen senest den 30. juni 2019 forelægge en uafhængig ekstern evaluering af fordele og ulemper ved at overdrage den finansielle forvaltning af aktiverne i den fælles hensættelsesfond til Kommissionen eller EIB eller til en kombination af disse to, idet der tages højde for de relevante tekniske og institutionelle kriterier, der anvendes ved sammenligning af kapitalforvaltningsydelser, herunder den tekniske infrastruktur, sammenligning af omkostninger ved de leverede ydelser, institutionel opbygning, rapportering, præstation, ansvarlighed og ekspertise for hver institution og de andre kapitalforvaltningsmandater for budgettet. Evalueringen bør, hvis det er relevant, ledsages af et lovgivningsforslag.
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De regler, der gælder for tilførsler og den fælles hensættelsesfond, bør udgøre en solid ramme for intern kontrol. Kommissionen bør efter høring af Kommissionens regnskabsfører fastsætte retningslinjer for forvaltning af midlerne i den fælles hensættelsesfond. De anvisningsberettigede for de finansielle instrumenter, budgetgarantierne eller finansiel bistand bør aktivt overvåge de finansielle forpligtelser under deres ansvar, og den finansielle forvalter af ressourcerne i den fælles hensættelsesfond bør forvalte fondens likvide midler og aktiver efter de regler og procedurer, der er fastsat af Kommissionens regnskabsfører.
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Budgetgarantier og finansiel bistand bør følge det samme sæt principper, der er fastlagt for finansielle instrumenter. Navnlig bør budgetgarantier være uigenkaldelige, ubetingede og efter anfordring. De bør gennemføres ved indirekte forvaltning eller kun i undtagelsestilfælde ved direkte forvaltning. De bør kun dække finansierings- og investeringsoperationer, og deres modparter bør bidrage med egne midler til de operationer, der er omfattet.
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Finansiel bistand til medlemsstater eller tredjelande bør tage form af et lån, en kreditlinje eller ethvert andet instrument, der anses for hensigtsmæssigt til at sikre, at støtten er effektiv. Med henblik herpå bør Kommissionen tillægges beføjelse i den relevante basisretsakt til at låne de nødvendige midler på kapitalmarkederne eller fra finansielle institutioner, idet det undgås, at Unionen inddrages i nogen løbetidsændring, som ville udsætte den for en renterisiko eller for nogen anden kommerciel risici.
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Bestemmelserne vedrørende finansielle instrumenter bør finde anvendelse snarest muligt for at opnå den forenkling og effektivitet, der tilstræbes. Bestemmelserne vedrørende budgetgarantier og finansiel bistand samt den fælles hensættelsesfond bør finde anvendelse fra den flerårige finansielle ramme for årene efter 2020. Denne tidsplan vil muliggøre en grundig forberedelse af de nye redskaber til forvaltning af eventualforpligtelser. Den vil også muliggøre afstemning mellem de principper, der er fastsat i afsnit X, og på den ene side forslaget om den flerårige finansielle ramme for årene efter 2020 og på den anden side særprogrammerne i tilknytning til nævnte ramme.
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Europa-Parlamentets og Rådets forordning (EU, Euratom) nr. 1141/2014 
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 fastsætter regler for blandt andet finansiering af politiske partier og politiske fonde på europæisk plan, navnlig hvad angår finansieringsbetingelser, tildeling og fordeling af midler, donationer og bidrag, finansiering af kampagner for valg til Europa-Parlamentet, tilskudsberettigede udgifter, forbud mod visse former for finansiering, regnskaber, rapportering og revision, gennemførelse og kontrol, sanktioner, samarbejde mellem Myndigheden for Europæiske Politiske Partier og Europæiske Politiske Fonde, Europa-Parlamentets anvisningsberettigede og medlemsstater samt gennemsigtighed.
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Der bør i nærværende forordning medtages regler om bidrag fra budgettet til europæiske politiske partier som forudset ved forordning (EU, Euratom) nr. 1141/2014.
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Den finansielle støtte til europæiske politiske partier bør tage form af et specifikt bidrag, der afspejler disse partiers særlige behov.
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Selv om finansiel støtte ydes uden krav om et årligt arbejdsprogram, bør europæiske politiske partier efterfølgende påvise en fornuftig anvendelse af EU-midler. Navnlig bør den ansvarlige anvisningsberettigede kontrollere, om midlerne er blevet brugt til at betale tilskudsberettigede udgifter som fastsat i indkaldelser af ansøgninger om bidrag inden for de tidsfrister, der er fastsat i denne forordning. Bidrag til europæiske politiske partier bør være anvendt inden udgangen af det regnskabsår, der følger det regnskabsår, i hvilket de blev tildelt, hvorefter eventuelle uudnyttede midler bør inddrives af den ansvarlige anvisningsberettigede.
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EU-midler, der tildeles til at finansiere europæiske politiske partiers driftsomkostninger, bør ikke bruges til andre formål end dem, der er fastsat i forordning (EU, Euratom) nr. 1141/2014, navnlig til direkte eller indirekte finansiering af tredjemand, såsom nationale politiske partier. Europæiske politiske partier bør bruge bidragene til at betale en procentdel af nuværende og fremtidige udgifter og ikke udgifter eller gæld fra før indgivelse af deres ansøgninger om bidrag.
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Tildeling af bidrag bør også forenkles og tilpasses de særlige forhold for europæiske politiske partier, navnlig ved ikke at anvende udvælgelseskriterier, ved fastlæggelse af en enkelt fuldstændig forfinansieringsbetaling som hovedregel og ved at give mulighed for at anvende faste beløb, finansiering efter fast takst og enhedsomkostninger.
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Bidrag fra budgettet bør suspenderes, nedsættes eller bringes til ophør, hvis europæiske politiske partier ikke overholder forordning (EU, Euratom) nr. 1141/2014.
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Sanktioner, som er baseret både på nærværende forordning og forordning (EU, Euratom) nr. 1141/2014, bør pålægges på konsekvent vis og overholde princippet om ne bis in idem. I overensstemmelse med forordning (EU, Euratom) nr. 1141/2014 må administrative og/eller økonomiske sanktioner i henhold til nærværende forordning ikke pålægges i tilfælde, hvor der allerede er pålagt sanktioner på grundlag af forordning (EU, Euratom) nr. 1141/2014.
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Nærværende forordning bør fastlægge en generel ramme, i henhold til hvilken budgetstøtte kan anvendes som et instrument i forbindelse med foranstaltninger udadtil, herunder en forpligtelse for tredjelande til at give Kommissionen passende og rettidige oplysninger, så den kan evaluere, om de aftalte betingelser og bestemmelser til at sikre beskyttelse af Unionens finansielle interesser er overholdt.
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Med henblik på at styrke Europa-Parlamentets og Rådets rolle bør proceduren for oprettelse af EU-trustfonde præciseres. Det er også nødvendigt at fastsætte, hvilke principper der finder anvendelse på bidrag til EU-trustfonde, navnlig vigtigheden af at sikre bidrag fra andre donorer, som berettiger deres oprettelse for så vidt angår merværdi. Det er endvidere nødvendigt at præcisere, hvilke ansvarsområder finansielle aktører og EU-trustfondes bestyrelse har, og at fastsætte regler, der sikrer en retfærdig repræsentation af de deltagende donorer i EU-trustfondes bestyrelse, og at det er obligatorisk, at Kommissionen stemmer for, for at midlerne kan anvendes. Det er desuden vigtigt at fastsætte de krav, der gælder for EU-trustfonde, mere detaljeret.
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I overensstemmelse med strømliningen af de eksisterende regler og for at undgå unødige gentagelser bør de særlige bestemmelser i anden del i forordning (EU, Euratom) nr. 966/2012, som gælder for EGFL, for forskning, for foranstaltninger udadtil og for særlige EU-fonde, kun indarbejdes i de relevante dele af nærværende forordning, forudsat at bestemmelserne fortsat anvendes og er relevante.
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Bestemmelserne om regnskabsaflæggelse og regnskabsføring bør forenkles og præciseres. Det er derfor hensigtsmæssigt at samle alle bestemmelser om årsregnskaber og andre former for regnskabsaflæggelse.
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Den måde, hvorpå EU-institutioner på nuværende tidspunkt rapporterer om byggeprojekter til Europa-Parlamentet og Rådet, bør forbedres. EU-institutionerne bør have mulighed for at finansiere nye byggeprojekter med indtægter, der er modtaget for allerede solgte bygninger. Følgelig bør der indføres en henvisning til bestemmelserne om interne formålsbestemte indtægter i bestemmelserne om byggeprojekter. Dette vil gøre det muligt at imødekomme de skiftende behov i EU-institutioners bygningspolitik, samtidig med at der opnås omkostningsbesparelser og skabes større fleksibilitet.
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For at tilpasse de regler, der gælder for visse EU-organer, de detaljerede regler om udbud og de nærmere betingelser og minimumssatsen for den effektive tilførselssats bør beføjelsen til at vedtage retsakter delegeres til Kommissionen i overensstemmelse med artikel 290 i TEUF, for så vidt angår rammefinansforordningen for organer oprettet i henhold til TEUF og Euratomtraktaten samt finansforordningsmodellen for offentlig-private partnerskabsorganer, ændringer af bilag I til nærværende forordning, de nærmere betingelser for og metoden til beregning af effektiv tilførselssats og ændring af den fastsatte minimumssats for effektiv tilførselssats, som dog ikke kan fastsættes til et niveau, der er lavere end 85 %. Det er navnlig vigtigt, at Kommissionen gennemfører relevante høringer under sit forberedende arbejde, herunder på ekspertniveau, og at disse høringer gennemføres i overensstemmelse med principperne i den interinstitutionelle aftale af 13. april 2016 om bedre lovgivning. For at sikre lige deltagelse i forberedelsen af delegerede retsakter modtager Europa-Parlamentet og Rådet navnlig alle dokumenter på samme tid som medlemsstaternes eksperter, og deres eksperter har systematisk adgang til møder i Kommissionens ekspertgrupper, der beskæftiger sig med forberedelse af delegerede retsakter.
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For at sikre, at der i EU-programmet for beskæftigelse og social innovation (EaSI) oprettet ved Europa-Parlamentets og Rådets forordning (EU) nr. 1296/2013 
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 hurtigt kan tilvejebringes tilstrækkelige midler til at støtte skiftende politiske prioriteter, bør de vejledende andele for hver af de tre akser og de minimumsprocentsatserne for hver af de tematiske prioriteter inden for hver akse give mulighed for større fleksibilitet, samtidig med at et ambitiøst niveau for anvendelse af grænseoverskridende Eurespartnerskaber opretholdes. Dette bør forbedre forvaltningen af EaSI og gøre det muligt at fokusere budgetmidler på foranstaltninger, der giver bedre beskæftigelsesmæssige og sociale resultater.
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For at lette investeringer i kulturel og bæredygtig turistinfrastruktur, uden at dette berører anvendelsen af Unionens retsakter på miljøområdet, navnlig Europa-Parlamentets og Rådets direktiv 2001/42/EF 
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 og 2011/92/EU 
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, alt efter tilfældet, bør visse restriktioner med hensyn til omfanget af støtte i henhold til Europa-Parlamentets og Rådets forordning (EU) nr. 1301/2013 
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 til sådanne investeringer præciseres. Det er derfor nødvendigt at indføre klare restriktioner med hensyn til begrænsning af omfanget af EFRU's bidrag til sådanne investeringer fra den 2. august 2018.
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For at reagere på de udfordringer, som de voksende migrant- og flygtningestrømme udgør, bør de mål, som EFRU kan bidrage til i sin støtte til migranter og flygtninge, præciseres med henblik på at give medlemsstaterne mulighed for at foretage investeringer, der fokuserer på tredjelandsstatsborgere med lovligt ophold, herunder asylansøgere og personer, der nyder international beskyttelse.
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Med henblik på at lette gennemførelsen af operationer i henhold til Europa-Parlamentets og Rådets forordning (EU) nr. 1303/2013 
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 bør kredsen af potentielle tilskudsmodtagere udvides. Derfor bør det være tilladt for forvaltningsmyndigheder at anse fysiske personer som støttemodtagere, og der bør fastlægges en mere fleksibel definition af støttemodtagere i forbindelse med statsstøtte.
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I praksis aftales makroregionale strategier ved vedtagelse af rådskonklusioner. Som det har været tilfældet, siden forordning (EU) nr. 1303/2013 trådte i kraft, kan sådanne konklusioner, hvor det er relevant, godkendes af Det Europæiske Råd under hensyntagen til denne institutions beføjelser som fastsat i artikel 15 i TEU. Definitionen i nævnte forordning af »makroregionale strategier« bør derfor ændres i overensstemmelse hermed.
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Med henblik på at sikre en forsvarlig finansiel forvaltning af EFRU, ESF, Samhørighedsfonden, ELFUL og EHFF (»de europæiske struktur- og investeringsfonde« - »ESI-fondene«), der gennemføres ved delt forvaltning, og for at præcisere medlemsstaternes forpligtelser bør de generelle principper fastsat i artikel 4 i forordning (EU) nr. 1303/2013 henvise til de principper, der i nærværende forordning er fastsat for intern kontrol med budgetgennemførelsen og undgåelse af interessekonflikter.
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Med henblik på at opnå størst mulig synergi mellem alle EU-fonde for at håndtere udfordringerne i forbindelse med migration og asyl på en effektiv måde bør det, når tematiske målsætninger omsættes til prioriteter i de fondsspecifikke regler, sikres, at sådanne prioriteter omfatter en hensigtsmæssig anvendelse af hver ESI-fond for disse områder. Hvor det er relevant, bør koordinering med Asyl-, Migrations- og Integrationsfonden sikres.
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For at sikre sammenhæng i programmeringsordninger bør partnerskabsaftaler og ændringer af programmer, som Kommissionen har godkendt i det foregående kalenderår, afstemmes indbyrdes en gang om året.
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For at lette forberedelsen og gennemførelsen af lokaludviklingsstrategier, som styres af lokalsamfund, bør den ledende fond have mulighed for at dække forberedelses-, drifts- og aktivitetsomkostninger.
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For at lette gennemførelsen af lokaludvikling, der ledes af lokalsamfund, og integrerede territoriale investeringer bør roller og ansvarsområder for lokale aktionsgrupper for så vidt angår lokaludviklingsstrategier, som ledes af lokalsamfund, og for lokale myndigheder, regionale udviklingsorganer og ikkestatslige organisationer for så vidt angår integrerede territoriale investeringer præciseres i forhold til andre programorganer. Udpegelse som et formidlende organ i overensstemmelse med de fondsspecifikke regler bør kun kræves i tilfælde, hvor de pågældende organer udfører tillægsopgaver, som forvaltnings- eller attesteringsmyndighederne eller den udbetalende myndighed har ansvaret for.
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Forvaltningsmyndighederne bør have mulighed for at gennemføre finansielle instrumenter via direkte tildeling af en kontrakt til EIB og internationale finansielle institutioner.
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Mange medlemsstater har oprettet offentligt ejede banker eller institutioner, der opererer under et offentligt politisk mandat for at fremme økonomiske udviklingsaktiviteter. Sådanne offentligt ejede banker eller institutioner har særlige karakteristika, der adskiller dem fra private forretningsbanker, hvad angår deres ejerforhold, deres udviklingsmandat og den omstændighed, at de ikke hovedsagelig fokuserer på profitmaksimering. Sådanne offentligt ejede bankers eller institutioners rolle består primært i at afbøde markedssvigt, hvis forretningsbanker ikke tilbyder tilstrækkelige finansielle tjenesteydelser i visse regioner eller for bestemte politikområder eller sektorer. Disse offentligt ejede banker eller institutioner har gode forudsætninger for at fremme adgang til ESI-fondene og samtidig opretholde konkurrenceneutralitet. I kraft af deres særlige rolle og karakteristika kan de give medlemsstaterne mulighed for at øge anvendelsen af finansielle instrumenter for at maksimere ESI-fondenes indvirkning på realøkonomien. Et sådant resultat vil være i overensstemmelse med Kommissionens politik om at lette sådanne offentligt ejede bankers eller institutioners rolle som fondsforvaltere i forbindelse med både gennemførelsen af ESI-fonde og kombination af ESI-midlerne og EFSI-finansiering, således som det navnlig er anført i investeringsplanen for Europa. Uden at dette berører allerede tildelte kontrakter til gennemførelse af finansielle instrumenter i overensstemmelse med gældende ret, er det berettiget at præcisere, at det er muligt for forvaltningsmyndighederne at tildele kontrakter direkte til sådanne offentligt ejede banker eller institutioner. For at sikre, at muligheden for direkte tildeling fortsat er i overensstemmelse med det indre markeds principper, bør der dog fastlægges strenge betingelser, der skal opfyldes af offentligt ejede banker eller institutioner.
Sådanne betingelser bør omfatte, at der ikke må være nogen direkte private kapitalandele med undtagelse af ikkekontrollerende eller ikkeblokerende former for private kapitalandele i overensstemmelse med kravene i direktiv 2014/24/EU. Derudover og strengt begrænset til anvendelsesområdet for forordning (EU) nr. 1303/2013 bør en offentligt ejet bank eller institution også have mulighed for at gennemføre finansielle instrumenter, når de private kapitalandele ikke udøver indflydelse på beslutninger vedrørende den daglige forvaltning af det finansielle instrument, der støttes af ESI-fonde.
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For at bevare muligheden for at lade EFRU og ELFUL bidrage til fælles finansielle instrumenter for garanti uden loft og securitisering til gavn for SMV'er er det nødvendigt at fastsætte, at det er muligt for medlemsstaterne i hele programmeringsperioden at anvende EFRU og ELFUL til at bidrage til sådanne instrumenter, og at ajourføre relevante bestemmelser vedrørende denne mulighed, såsom bestemmelserne om forudgående vurderinger og evalueringer, og at give EFRU mulighed for at programmere på prioritetsakseniveau.
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Hensigten med at vedtage Europa-Parlamentets og Rådets forordning (EU) 2015/1017 
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 var at give medlemsstaterne mulighed for at anvende ESI-fondene til at bidrage til finansiering af støtteberettigede projekter, der støttes under EFSI. Der bør indsættes en særlig bestemmelse i forordning (EU) nr. 1303/2013, som fastsætter vilkårene og betingelserne for bedre samspil og komplementaritet, som vil lette muligheden for at kombinere ESI-fondene med EIB's finansielle produkter under EFSI's EU-garanti.
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De organer, der gennemfører finansielle instrumenter, bør under udøvelsen af deres aktiviteter overholde Unionens politik om ikkesamarbejdsvillige skattejurisdiktioner og ajourføringer heraf som fastlagt i relevante EU-retsakter og rådskonklusioner, navnlig Rådets konklusioner af 8. november 2016 og bilaget hertil samt Rådets konklusioner af 5. december 2017 og bilagene hertil.
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For at forenkle og harmonisere kontrol- og revisionskravene og forbedre ansvarligheden i forbindelse med finansielle instrumenter, der gennemføres af EIB og andre internationale finansielle institutioner, er det nødvendigt at ændre bestemmelserne om forvaltning og kontrol af finansielle instrumenter for at lette processen for opnåelse af sikkerhed. Denne ændring bør ikke finde anvendelse på finansielle instrumenter som omhandlet i artikel 38, stk. 1, litra a), og artikel 39 i forordning (EU) nr. 1303/2013, som var fastsat ved en finansieringsaftale undertegnet før den 2. august 2018. For sådanne finansielle instrumenter bør nævnte forordnings artikel 40, således som den gjaldt på tidspunktet for undertegnelse af finansieringsaftalen, fortsat finde anvendelse.
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For at sikre ensartede betingelser for gennemførelsen af forordning (EU) nr. 1303/2013 med hensyn til modellerne for de kontrolrapporter og årlige revisionsberetninger, der er omhandlet i nævnte forordnings artikel 40, stk. 1, bør Kommissionen tillægges gennemførelsesbeføjelser. Disse beføjelser bør udøves i overensstemmelse med Europa-Parlamentets og Rådets forordning (EU) nr. 182/2011 
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For at sikre sammenhæng med behandlingen af finansielle korrektioner i løbet af programmeringsperioden 2007-2013 er det nødvendigt at præcisere, at det, når der er tale om finansielle instrumenter, bør være muligt at tillade, at et bidrag, der er blevet annulleret som følge af en enkeltstående uregelmæssighed, kan anvendes til formelt rigtige udgifter inden for samme operation, således at den dertil knyttede finansielle korrektion ikke medfører et nettotab for operationen i forbindelse med det finansielle instrument.
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For at give mere tid til undertegnelse af finansieringsaftaler, der giver mulighed for at anvende spærrede konti til betalinger for investeringer i slutmodtagere efter udløbet af støtteberettigelsesperioden for egenkapitalbaserede instrumenter, bør fristen for undertegnelse af sådanne finansieringsaftaler forlænges til den 31. december 2018.
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For at tilskynde investorer, som arbejder i henhold til det markedsøkonomiske princip, til at saminvestere i projekter inden for offentlig politik bør begrebet differentieret behandling af investorer, som på bestemte betingelser åbner mulighed for, at ESI-fondene kan indtage en underordnet stilling i forhold til en investor, som arbejder i henhold til det markedsøkonomiske princip, og i forhold til EIB's finansielle produkter under EFSI's EU-garanti, indføres. Samtidig bør betingelserne for anvendelse af en sådan differentieret behandling i forbindelse med gennemførelse af ESI-fondene fastlægges.
(194)
I betragtning af den langvarige situation med lave renter og for ikke uretmæssigt at straffe organer, der gennemfører finansielle instrumenter, er det nødvendigt under iagttagelse af en aktiv likviditetsstyring at gøre det muligt at finansiere negative renter, der opstår som følge af investeringer af ESI-fondene i henhold til artikel 43 i forordning (EU) nr. 1303/2013, med midler, der tilbagebetales til finansielle instrumenter.
(195)
For at afstemme rapporteringskravene med de nye bestemmelser om differentieret behandling af investorer og for at undgå overlapning af visse krav, bør artikel 46, stk. 2, i forordning (EU) nr. 1303/2013 ændres.
(196)
For at lette gennemførelsen af ESI-fondene er det nødvendigt at give medlemsstaterne mulighed for at gennemføre tekniske bistandsforanstaltninger via tildeling af en direkte kontrakt til EIB, andre internationale finansielle institutioner og offentligt ejede banker eller institutioner.
(197)
For yderligere at harmonisere betingelserne for operationer, der skaber nettoindtægter efter deres afslutning, bør de relevante bestemmelser i denne forordning finde anvendelse på allerede udvalgte, men stadig løbende, operationer og på operationer, der endnu ikke er blevet udvalgt i den pågældende programmeringsperiode.
(198)
For at skabe et stærkt incitament til at gennemføre energieffektivitetsforanstaltninger bør omkostningsbesparelser, der skyldes forbedret energieffektivitet ved en operation, ikke behandles som nettoindtægter.
(199)
For at lette gennemførelsen af indtægtsskabende operationer bør det være muligt at nedsætte samfinansieringssatsen på et hvilket som helst tidspunkt af programgennemførelsen, og der bør fastsættes faste procentsatser for nettoindtægter på nationalt plan.
(200)
På grund af den sene vedtagelse af Europa-Parlamentets og Rådets forordning (EU) nr. 508/2014 
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 og den omstændighed, at støtteintensitetsniveauer blev fastsat ved nævnte forordning, er det nødvendigt at fastsætte visse undtagelser i forordning (EU) nr. 1303/2013 for EHFF for så vidt angår indtægtsskabende operationer. Da disse undtagelser giver gunstigere betingelser for visse indtægtsskabende operationer, for hvilke der i forordning (EU) nr. 508/2014 er fastlagt støttebeløb eller -satser, er det nødvendigt at fastsætte en anden dato for anvendelsen af disse undtagelser for at sikre ligebehandling af operationer, der støttes på grundlag af forordning (EU) nr. 1303/2013.
(201)
For at mindske den administrative byrde for tilskudsmodtagere bør den tærskel, hvorved der for visse operationer gives fritagelse fra kravet om at beregne og tage hensyn til indtægter, der genereres under gennemførelsen heraf, øges.
(202)
For at lette synergierne mellem ESI-fondene og andre EU-instrumenter bør det fastsættes, at der er mulighed for, at afholdte udgifter godtgøres fra forskellige ESI-fonde og EU-instrumenter på basis af en andel, der er aftalt på forhånd.
(203)
For at fremme brug af faste beløb og i betragtning af, at faste beløb skal være baseret på en rimelig, retfærdig og kontrollerbar beregningsmetode, der sikrer en forsvarlig økonomisk forvaltning, bør den gældende øvre grænse for deres anvendelse afskaffes.
(204)
For at mindske den administrative byrde i forbindelse med tilskudsmodtageres gennemførelse af projekter bør der indføres en ny forenklet omkostningsmulighed for finansiering, som baseres på andre betingelser end operationernes omkostninger.
(205)
For at forenkle reglerne for anvendelse af midler og mindske den dermed forbundne administrative byrde bør medlemsstaterne i stigende grad gøre brug af forenklede omkostningsmuligheder.
(206)
Under hensyntagen til, at forpligtelsen til at sikre investeringsoperationers varighed i henhold til artikel 71 i forordning (EU) nr. 1303/2013 gælder fra den endelige betaling til tilskudsmodtageren, og at den endelige betaling, hvis investeringen består i leje med købsforpligtelse af nye maskiner og nyt udstyr, finder sted ved kontraktperiodens udløb, bør denne forpligtelse ikke gælde for denne type investeringer.
(207)
For at sikre en bred anvendelse af forenklede omkostningsmuligheder bør der fastsættes obligatorisk brug af standardskalaer for enhedsomkostninger, faste beløb eller faste takster for operationer eller projekter, som udgør en del af en operation, der modtager støtte fra EFRU eller ESF, under en vis tærskel, med forbehold af de relevante overgangsbestemmelser. Forvaltningsmyndigheden eller overvågningsudvalget for programmer under målet om europæisk territorialt samarbejde bør have mulighed for at forlænge overgangsperioden med en periode, som de finder passende, hvis de finder, at en sådan forpligtelse medfører en uforholdsmæssigt stor administrativ byrde. En sådan forpligtelse bør ikke gælde for operationer, hvortil der ydes støtte inden for rammerne af statsstøtte, der ikke udgør de minimis-støtte. For sådanne operationer bør alle former for tilskud og tilbagebetalingspligtig bistand fortsat være en mulighed. Samtidig bør anvendelse af budgetforslag som en supplerende metode til fastsættelse af forenklede omkostninger indføres for alle ESI-fondene.
(208)
For at lette en tidligere og mere målrettet anvendelse af forenklede omkostningsmuligheder bør beføjelsen til at vedtage retsakter delegeres til Kommissionen i overensstemmelse med artikel 290 i TEUF, for så vidt angår supplering af forordning (EU) nr. 1303/2013 med yderligere specifikke regler om funktioner, forpligtelser og ansvarsområder for de organer, som gennemfører de finansielle instrumenter, udvælgelseskriterier i den forbindelse og produkter, som der er mulighed for at levere via finansielle instrumenter, supplering af bestemmelserne i forordning (EU) nr. 1303/2013 om standardskalaer for enhedsomkostninger eller finansiering efter fast takst, en rimelig, retfærdig og kontrollerbar beregningsmetode til at fastsætte dem samt fastsættelse af detaljerede bestemmelser om finansiering, der snarere er baseret på opfyldelse af betingelser vedrørende realisering af fremskridt i gennemførelsen eller opnåelse af programmål end på omkostninger samt anvendelse heraf. Det er navnlig vigtigt, at Kommissionen gennemfører relevante høringer under sit forberedende arbejde, herunder på ekspertniveau, og at disse høringer gennemføres i overensstemmelse med principperne i den interinstitutionelle aftale af 13. april 2016 om bedre lovgivning. For at sikre lige deltagelse i forberedelsen af delegerede retsakter modtager Europa-Parlamentet og Rådet navnlig alle dokumenter på samme tid som medlemsstaternes eksperter, og deres eksperter har systematisk adgang til møder i Kommissionens ekspertgrupper, der beskæftiger sig med forberedelse af delegerede retsakter.
(209)
For at mindske den administrative byrde bør anvendelsen af faste takster, der ikke kræver, at medlemsstaterne fastlægger en metode, øges. Derfor bør der indføres yderligere to faste takster: én til beregning af direkte personaleomkostninger og en anden til beregning af de resterende støtteberettigede omkostninger baseret på personaleomkostninger. Endvidere bør metoderne til beregning af personaleomkostninger præciseres yderligere.
(210)
Med henblik på at forbedre operationers effektivitet og indvirkning bør gennemførelsen af operationer, som dækker hele en medlemsstats område, og operationer, der dækker forskellige programområder, lettes, og mulighederne for udgifter uden for Unionen for så vidt angår visse investeringer bør øges.
(211)
For at tilskynde medlemsstaterne til at gøre brug af uafhængige ekspertvurderinger af store projekter bør det være muligt at anmelde udgifter til store projekter til Kommissionen, før en uafhængig ekspert giver en positiv vurdering, når Kommissionen er blevet underrettet om, at de relevante oplysninger er givet til den uafhængige ekspert.
(212)
For at fremme anvendelse af fælles handlingsplaner, som vil reducere den administrative byrde for tilskudsmodtagere, er det nødvendigt at mindske de forskriftsmæssige krav vedrørende etablering af en fælles handlingsplan, samtidig med at der opretholdes passende fokus på horisontale principper, herunder ligestilling mellem kønnene og bæredygtig udvikling, som har givet vigtige bidrag til en effektiv gennemførelse af ESI-fondene.
(213)
For at undgå en unødvendig administrativ byrde for tilskudsmodtagere bør reglerne om information, kommunikation og synlighed overholde proportionalitetsprincippet. Det er derfor vigtigt at præcisere disse reglers anvendelsesområde.
(214)
Med henblik på at mindske den administrative byrde og sikre en effektiv anvendelse af teknisk bistand på tværs af EFRU, ESF og Samhørighedsfonden og på tværs af regionskategorier bør der skabes større fleksibilitet med hensyn til beregning og overvågning af de respektive lofter for medlemsstaternes tekniske bistand.
(215)
Med henblik på at strømline gennemførelsesstrukturerne bør det præciseres, at muligheden for, at forvaltningsmyndigheden, attesteringsmyndigheden og revisionsmyndigheden kan være en del af det samme offentlige organ, også gælder for programmer under målet for europæisk territorialt samarbejde.
(216)
Forvaltningsmyndighedernes ansvar med hensyn til verifikation af udgifter, når forenklede omkostningsmuligheder anvendes, bør præciseres nærmere.
(217)
For at sikre, at tilskudsmodtagere kan få fuldt udbytte af forenklingspotentialet i e-forvaltningsløsninger i forbindelse med gennemførelsen af ESI-fondene og Den Europæiske Fond for Bistand til de Socialt Dårligst Stillede (FEAD), især med henblik på at lette en fuldstændig elektronisk dokumentstyring, er det nødvendigt at præcisere, at et papirspor ikke er nødvendigt, hvis visse betingelser er opfyldt.
(218)
For at øge proportionaliteten af kontroller og mindske den administrative byrde, som følger af overlappende kontroller, særlig for små tilskudsmodtagere og uden at underminere princippet om forsvarlig økonomisk forvaltning bør princippet om en enkelt revision for EFRU, ESF, Samhørighedsfonden og EHFF være fremherskende, og de tærskler, under hvilke en operation ikke må underkastes mere end én revision, bør fordobles.
(219)
Det er vigtigt at forbedre synligheden af ESI-fondene og at udbrede kendskabet til deres resultater og bedrifter i offentligheden. Informations- og kommunikationsaktiviteter og foranstaltninger til at øge synligheden over for offentligheden er fortsat afgørende med hensyn til at offentliggøre ESI-fondenes resultater og vise, hvordan Unionens finansielle midler investeres.
(220)
Med henblik på at lette visse målgruppers adgang til ESF bør indsamling af oplysninger til visse indikatorer som omhandlet i bilag I til Europa-Parlamentets og Rådets forordning (EU) nr. 1304/2013 
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 ikke være påkrævet.
(221)
For at sikre ligebehandling af operationer, der støttes i henhold til nærværende forordning, er det nødvendigt at fastsætte datoen for anvendelse af visse ændringer af forordning (EU) nr. 1303/2013.
(222)
For at sikre, at hele programmeringsperioden for forordning (EU) nr. 1301/2013, (EU) nr. 1303/2013, (EU) nr. 1304/2013 og Europa-Parlamentets og Rådets forordning (EU) nr. 223/2014 
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 er omfattet af et sammenhængende sæt regler, er det nødvendigt, at nogle af ændringerne til disse forordninger finder anvendelse fra den 1. januar 2014. Ved at fastsætte, at disse ændringer anvendes med tilbagevirkende kraft, tages der højde for berettigede forventninger.
(223)
For at fremskynde gennemførelsen af finansielle instrumenter, der kombinerer støtte fra ESI-fondene med EIB's finansielle produkter under EFSI's EU-garanti, og for at sikre, at der til stadighed er retsgrundlag for undertegnelse af finansieringsaftaler, der giver mulighed for at anvende spærrede konti til egenkapitalbaserede instrumenter, er det nødvendigt, at nogle af ændringerne til nærværende forordning finder anvendelse med virkning fra den 1. januar 2018. Ved at fastsætte, at disse ændringer anvendes med tilbagevirkende kraft, sikres lettelse på et tidligt tidspunkt af finansiering af projekter gennem kombineret støtte fra ESI-fondene og EFSI, og det undgås, at der opstår et retligt tomrum mellem udløbsdatoen for visse bestemmelser i forordning (EU) nr. 1303/2013 og datoen for ikrafttræden af deres forlængelse i medfør af nærværende forordning.
(224)
Forenklingerne og ændringerne i sektorspecifikke regler bør finde anvendelse hurtigst muligt for at lette fremskyndelsen af gennemførelsen i den nuværende programmeringsperiode og bør derfor finde anvendelse fra den 2. august 2018.
(225)
Den Europæiske Fond for Tilpasning til Globaliseringen (EGF) bør fortsætte efter den 31. december 2017 med at yde midlertidig støtte til unge, der ikke er i beskæftigelse eller under uddannelse (NEET'er), og som bor i regioner, der er uforholdsmæssigt hårdt ramt af omfattende afskedigelser. Med henblik på at give mulighed for fortsat støtte til NEET'er bør den ændring af Europa-Parlamentets og Rådets forordning (EU) nr. 1309/2013 
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, der sikrer en sådan fortsat støtte, finde anvendelse med virkning fra den 1. januar 2018.
(226)
Det bør være muligt at oprette blandingsfaciliteter under Europa-Parlamentets og Rådets forordning (EU) nr. 1316/2013 
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 for en eller flere af sektorerne i Connecting Europe-faciliteten (CEF). Sådanne blandingsfaciliteter kan finansiere blandingsoperationer, som er foranstaltninger, der kombinerer ikketilbagebetalingspligtige støtteformer, såsom støtte fra medlemsstaternes budgetter, CEF-tilskud, ESI-fondene og finansielle instrumenter fra EU-budgettet, herunder kombinationer af egenkapitalinstrumenter og finansielle gældsinstrumenter under CEF, og finansiering fra EIB-Gruppen, fra nationale erhvervsfremmende banker, fra udviklings- eller andre finansieringsinstitutioner, fra investorer og privat finansiel støtte. Finansiering fra EIB-gruppen bør omfatte EIB-finansiering under EFSI, og privat finansiel støtte bør omfatte både direkte og indirekte finansielle bidrag samt støtte modtaget gennem offentlig-private partnerskaber.
(227)
Udformning og oprettelse af blandingsfaciliteter bør bygge på en forudgående vurdering udført i overensstemmelse med denne forordning og bør afspejle resultaterne af erfaringerne fra gennemførelsen af den udbudsrunde med blandet finansiering under CEF, som er omhandlet i Kommissionens gennemførelsesafgørelse af 20. januar 2017 om ændring af gennemførelsesafgørelse C(2014) 1921, som opretter et flerårigt arbejdsprogram 2014-2020 om finansiel bistand i forbindelse med Connecting Europe-faciliteten (CEF) — Transportsektoren. CEF-blandingsfaciliteter bør etableres ved de flerårige og/eller årlige arbejdsprogrammer og vedtages i overensstemmelse med artikel 17 og 25 i forordning (EU) nr. 1316/2013. Kommissionen bør sørge for en gennemsigtig og rettidig rapportering til Europa-Parlamentet og Rådet om gennemførelsen af alle CEF-blandingsfaciliteter.
(228)
Formålet med CEF-blandingsfaciliteter bør være at lette og strømline en enkelt ansøgning for alle støtteformer, herunder EU-tilskud fra CEF og finansiering fra den private sektor. Sådanne blandingsfaciliteter bør sigte mod at optimere ansøgningsproceduren for projektiværksættere gennem en enkelt evalueringsproces set ud fra et teknisk og finansielt synspunkt.
(229)
CEF-blandingsfaciliteter bør øge fleksibiliteten for forelæggelse af projekter og forenkle og strømline projektidentifikations- og finansieringsprocessen. De bør også øge de involverede finansielle institutioners ejerskab og engagement og derved begrænse risiciene forbundet med de pågældende projekter.
(230)
CEF-blandingsfaciliteter bør medføre øget koordinering, udveksling af oplysninger og samarbejde mellem medlemsstaterne, Kommissionen, EIB, nationale erhvervsfremmende banker og private investorer med sigte på at frembringe og støtte en sund reserve af projekter, som forfølger CEF-politikmål.
(231)
CEF-blandingsfaciliteter bør tage sigte på at øge multiplikatoreffekten af Unionens udgifter ved at tiltrække yderligere midler fra private investorer og på denne måde sikre størst mulig inddragelse af private investorer. Derudover bør de sikre, at de støttede foranstaltninger bliver økonomisk og finansielt levedygtige, og bidrage til at undgå manglende løftestangseffekt for investeringer. De bør medvirke til opfyldelsen af Unionens målsætning om at nå de mål, der blev fastsat på klimakonferencen i Paris (COP21), jobskabelse og grænseoverskridende konnektivitet. Når både CEF og EFSI anvendes til finansiering af foranstaltninger, er det vigtigt, at Revisionsretten undersøger, om den økonomiske forvaltning har været forsvarlig, i overensstemmelse med artikel 287 i TEUF og artikel 24, stk. 2, i forordning (EU) nr. 1316/2013.
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I de fleste tilfælde forventes det, at tilskud i transportsektoren fortsat vil være det primære middel til at støtte Unionens politikmål. Anvendelse af CEF-blandingsfaciliteter bør derfor ikke begrænse tilgængeligheden af sådanne tilskud.
(233)
Private medinvestorers deltagelse i transportprojekter kan lettes ved at begrænse den finansielle risiko. First loss-garantier, der stilles af EIB som led i de fælles finansielle mekanismer, som støttes over budgettet, såsom blandingsfaciliteter, kan være egnede til dette formål.
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Finansiering fra CEF bør baseres på de udvælgelses- og tildelingskriterier, der er fastlagt i de flerårige og årlige arbejdsprogrammer henhold til artikel 17, stk. 5, i forordning (EU) nr. 1316/2013, uanset hvilken form for finansiering eller kombination heraf der anvendes.
(235)
De erfaringer, der indhøstes i forbindelse med blandingsfaciliteter, bør tages i betragtning ved evalueringerne af forordning (EU) nr. 1316/2013.
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Indførelsen af CEF-blandingsfaciliteter ved denne forordning bør ikke forstås således, at den foregriber udfaldet af forhandlingerne om den flerårige finansielle ramme for årene efter 2020.
(237)
Under hensyntagen til den meget høje gennemførelsesgrad for CEF i transportsektoren og for at støtte gennemførelsen af de projekter, der har størst merværdi for det transeuropæiske transportnet i forbindelse med hovednetkorridorerne, grænseoverskridende projekter, projekter vedrørende den anden del af hovednettet og projekter, der er støtteberettigede i henhold til de horisontale prioriteter, der er opført i bilag I til forordning (EU) nr. 1316/2013, er det nødvendigt undtagelsesvis at tillade yderligere fleksibilitet i forbindelse med anvendelsen af det flerårige arbejdsprogram, således at beløbet i den finansielle ramme kan nå op på 95 % af de finansielle budgetmidler, der er omhandlet i forordning (EU) nr. 1316/2013. Det er dog vigtigt, at der i den resterende CEF-gennemførelsesperiode ydes yderligere støtte til prioriteter, der er omfattet af årlige arbejdsprogrammer.
(238)
Som følge af, at CEF-telekommunikationssektoren er af en anden karakter end CEF-transport- og CEF-energisektoren, navnlig den lavere gennemsnitlige størrelse tilskud og forskelle i typerne af omkostninger og projekter, bør unødvendige byrder for tilskudsmodtagere og medlemsstater, der deltager i relaterede foranstaltninger, undgås gennem en mindre byrdefuld certificeringsforpligtelse, uden at princippet om forsvarlig økonomisk forvaltning svækkes.
(239)
Efter Europa-Parlamentets og Rådets forordning (EU) nr. 283/2014 
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 er det på nuværende tidspunkt kun muligt at anvende tilskud og udbud til at støtte foranstaltninger inden for digitaltjenesteinfrastrukturer. For at sikre, at digitaltjenesteinfrastrukturer fungerer så effektivt som muligt, bør andre finansielle instrumenter, som i øjeblikket anvendes under CEF, herunder innovative finansielle instrumenter, også stilles til rådighed til at støtte sådanne foranstaltninger.
(240)
For at undgå, at forvaltningsmyndighederne pålægges en unødvendig administrativ byrde, der kan hindre en effektiv gennemførelse af FEAD, er det hensigtsmæssigt at forenkle og lette proceduren for ændring af ikkevæsentlige elementer i operationelle programmer.
(241)
Med henblik på yderligere at forenkle anvendelsen af FEAD er det hensigtsmæssigt at fastsætte yderligere bestemmelser om udgifters støtteberettigelse, navnlig hvad angår anvendelse af standardskalaer for enhedsomkostninger, faste beløb og faste takster.
(242)
For at undgå, at partnerorganisationer behandles uretfærdigt, bør uregelmæssigheder, som kun kan tilskrives det organ, der har ansvaret for at købe den pågældende bistand, ikke have indflydelse på, om partnerorganisationers udgifter er støtteberettigede.
(243)
For at forenkle gennemførelsen af ESI-fondene og FEAD og undgå juridisk usikkerhed bør visse af medlemsstaternes ansvarsområder med hensyn til forvaltning og kontrol præciseres.
(244)
I betragtning af behovet for en sammenhængende anvendelse af de relevante finansielle regler inden for regnskabsåret tilrådes det i princippet, at første del i nærværende forordning (finansforordningen) finder anvendelse fra begyndelsen af et regnskabsår. For at sikre, at vigtig forenkling i henhold til nærværende forordning både med hensyn til finansforordningen og ændringerne af sektorspecifikke regler gavner modtagerne af EU-midler så hurtigt som muligt, er det imidlertid hensigtsmæssigt undtagelsesvis at fastsætte, at nærværende forordning finder anvendelse fra sin ikrafttræden. Samtidig bør EU-institutionerne for at give yderligere tid til tilpasning til de nye regler fortsat anvende forordning (EU, Euratom) nr. 966/2012 indtil udgangen af regnskabsåret 2018 for så vidt angår gennemførelsen af deres respektive administrationsbevillinger.
(245)
Visse ændringer vedrørende finansielle instrumenter, budgetgarantier og finansiel bistand bør først finde anvendelse fra datoen for anvendelse af den flerårige finansielle ramme for årene efter 2020 for at give tilstrækkelig tid til at tilpasse de gældende retsgrundlag og programmer til de nye regler.
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Oplysningerne om årsgennemsnittet af stillinger opgjort i fuldtidsækvivalenter og de anslåede formålsbestemte indtægter fremført fra foregående år bør angives første gang sammen med det budgetforslag, der skal fremlægges i 2021, for at give Kommissionen tilstrækkelig tid til tilpasning til den nye forpligtelse —
VEDTAGET DENNE FORORDNING:
FØRSTE DEL
FINANSFORORDNING
AFSNIT I
GENSTAND, DEFINITIONER OG GENERELLE PRINCIPPER
Artikel 1
Genstand
Denne forordning fastsætter reglerne for fastlæggelse og gennemførelse af Den Europæiske Unions og Det Europæiske Atomenergifællesskabs almindelige budget (»budgettet«) og for regnskabsaflæggelse og kontrol af regnskaber.
Artikel 2
Definitioner
I denne forordning forstås ved:
1)   
»ansøger«
: en fysisk person eller en enhed med eller uden status som juridisk person, der har indgivet en ansøgning i en tilskudsprocedure eller i en konkurrence om priser
2)   
»ansøgningsdokument«
: et tilbud, en ansøgning om deltagelse, en ansøgning om tilskud eller en ansøgning i en konkurrence om priser
3)   
»tildelingsprocedure«
: en udbudsprocedure, en tilskudsprocedure, en konkurrence om priser eller en procedure for udvælgelse af eksperter eller personer eller enheder, der gennemfører budgettet i henhold til artikel 62, stk. 1, første afsnit, litra c)
4)
»basisretsakt«
: en retsakt, bortset fra en henstilling eller en udtalelse, der giver et retligt grundlag for en foranstaltning og for afholdelsen af den dertil svarende udgift, der er opført på budgettet, eller for en budgetgaranti eller finansiel bistand, som understøttes af budgettet, og som kan have en af følgende former:
a)
i forbindelse med gennemførelsen af traktaten om Den Europæiske Unions funktionsmåde (TEUF) og traktaten om oprettelse af Det Europæiske Atomenergifællesskab (Euratomtraktaten), en forordning, et direktiv eller en afgørelse som defineret i artikel 288 i TEUF eller
b)
i forbindelse med gennemførelsen af afsnit V i traktaten om Den Europæiske Union (TEU), en af de former, som er anført i artikel 28, stk. 1, og artikel 31, stk. 2, artikel 33, artikel 42, stk. 4, og artikel 43, stk. 2, i TEU
5)   
»tilskudsmodtager«
: en fysisk person eller en enhed med eller uden status som juridisk person, med hvem der er indgået en tilskudsaftale
6)   
»blandingsfacilitet eller platform«
: en samarbejdsramme etableret mellem Kommissionen og udviklingsinstitutioner eller andre offentlige finansieringsinstitutioner med henblik på at kombinere støtte og/eller finansielle instrumenter, der ikke skal tilbagebetales, og/eller budgetgarantier fra budgettet og støtte i former, der skal tilbagebetales, fra udviklingsinstitutioner eller andre offentlige finansieringsinstitutioner samt fra finansieringsinstitutioner og investorer fra den private sektor.
7)   
»budgetgennemførelse«
: udførelse af aktiviteter i forbindelse med forvaltning, overvågning, kontrol og revision af budgetbevillinger i overensstemmelse med de metoder, der er fastsat i artikel 62
8)   
»budgetmæssig forpligtelse«
: den foranstaltning, hvorved den kompetente anvisningsberettigede afsætter de budgetbevillinger, der er nødvendige for at dække efterfølgende betalinger til opfyldelse af retlige forpligtelser
9)   
»budgetgaranti«
: en retlig forpligtelse for Unionen til at støtte et program for foranstaltninger, ved at der over budgettet indgås en finansiel forpligtelse, som der kan trækkes på, hvis en nærmere angivet begivenhed opstår under gennemførelsen af programmet, og som forbliver gyldig i hele løbetiden for de forpligtelser, der er indgået under det støttede program
10)   
»ejendomskontrakter«
: en kontrakt, der dækker køb, udveksling, langtidslejemål, brugsret samt leasing eller leje med eller uden forkøbsret af jord, bygninger eller anden fast ejendom. Den dækker både eksisterende bygninger og bygninger, der ikke er færdiggjorte, forudsat at kandidaten har opnået en gyldig byggetilladelse til den pågældende bygning. Den dækker ikke bygninger, der er udformet i overensstemmelse med den ordregivende myndigheds specifikationer, og som er omfattet af bygge- og anlægskontrakter
11)   
»kandidat«
: en økonomisk aktør, der har anmodet om opfordring til eller er blevet opfordret til at deltage i et begrænset udbud, et konkurrenceudbud med forhandling, en konkurrencepræget dialog, et innovationspartnerskab, en projektkonkurrence eller et udbud med forhandling
12)   
»indkøbscentral«
: en ordregivende myndighed, der foretager centraliserede indkøbsaktiviteter og, hvor det er relevant, accessoriske indkøbsaktiviteter
13)   
»tjek«
: verificering af et specifikt aspekt af en indtægts- eller udgiftstransaktion
14)
»koncessionskontrakt«
: en gensidigt bebyrdende kontrakt, der indgås skriftligt mellem en eller flere økonomiske aktører og en eller flere ordregivende myndigheder som omhandlet i artikel 174 og 178 med henblik på at overdrage ansvaret for udførelse af bygge- og anlægsarbejder eller levering og forvaltning af tjenesteydelser til en økonomisk aktør (»koncessionen«), og hvor:
a)
vederlaget består enten udelukkende i retten til at udnytte bygge- og anlægsarbejderne eller tjenesteydelserne eller i denne ret sammen med betaling
b)
tildeling af koncessionskontrakten indebærer, at der overføres en driftsrisiko til koncessionshaver ved udnyttelsen af disse bygge- og anlægsarbejder eller tjenesteydelser, som omfatter en efterspørgsels- eller en udbudsrisiko eller begge dele. Koncessionshaveren anses for at påtage sig en driftsrisiko, hvis den pågældende under normale driftsbetingelser ikke har nogen garanti for at få dækket de foretagne investeringer eller de afholdte omkostninger i forbindelse med driften af de pågældende bygge- og anlægsarbejder eller tjenesteydelser
15)   
»eventualforpligtelse«
: en potentiel finansiel forpligtelse, som afhængig af resultatet af en fremtidig begivenhed kan opstå
16)   
»kontrakt«
: en offentlig kontrakt eller en koncessionskontrakt
17)   
»kontrahent«
: en økonomisk aktør, med hvem der er indgået en offentlig kontrakt
18)   
»bidragsaftale«
: en aftale indgået med personer eller enheder, som gennemfører EU-midler i henhold til artikel 62, stk. 1, første afsnit, litra c), nr. ii)-viii)
19)   
»kontrol«
: enhver foranstaltning, der træffes for at give en rimelig sikkerhed med hensyn til operationernes effektivitet, efficiens og sparsommelighed, pålidelig rapportering, beskyttelse af aktiver og oplysninger, forebyggelse, afsløring og korrektion af svig og uregelmæssigheder og opfølgning herpå samt tilfredsstillende styring af risiciene i forbindelse med de underliggende transaktioners lovlighed og formelle rigtighed under hensyntagen til programmernes flerårige karakter samt de pågældende betalingers art. Kontrol kan indebære forskellige tjek samt gennemførelse af politikker og procedurer med henblik på at nå de mål, der er omhandlet i første punktum
20)   
»modpart«
: den part, som ydes en budgetgaranti
21)
»krise«
:
a)
en situation, hvor der er umiddelbar eller overhængende fare, der truer med at udvikle sig til væbnet konflikt eller med at destabilisere et land eller dets naboskabsområde
b)
en situation, som er forårsaget af naturkatastrofer, menneskeskabte kriser såsom krige og andre konflikter eller usædvanlige omstændigheder, der har lignende virkninger, bl.a. i forbindelse med klimaændringer, miljøskader, manglende adgang til energi og naturressourcer eller ekstrem fattigdom
22)   
»frigørelse«
: en handling, hvorved den ansvarlige anvisningsberettigede helt eller delvis annullerer den afsættelse af bevillinger, der tidligere er blevet foretaget i form af en budgetmæssig forpligtelse
23)   
»dynamisk indkøbssystem«
: en fuldt ud elektronisk proces for almindelige indkøb af varer, der er almindeligt tilgængelige på markedet
24)   
»økonomisk aktør«
: enhver fysisk eller juridisk person, herunder en offentlig enhed eller en sammenslutning af sådanne personer, som tilbyder levering af varer, udførelse af bygge- og anlægsarbejder eller levering af tjenesteydelser eller levering af fast ejendom
25)   
»egenkapitalinvestering«
: tilvejebringelse af kapital til en virksomhed, som investeres direkte eller indirekte til gengæld for helt eller delvist ejerskab af virksomheden, og hvor egenkapitalinvestoren kan påtage sig en vis ledelseskontrol med virksomheden og få andel i dens overskud
26)   
»europæisk kontor«
: en administrativ struktur oprettet af Kommissionen eller af Kommissionen og en eller flere andre EU-institutioner til udførelse af specifikke tværgående opgaver
27)   
»endelig administrativ afgørelse«
: en afgørelse fra en administrativ myndighed, der har endelig og bindende virkning i overensstemmelse med den gældende lovgivning
28)   
»finansielt aktiv«
: ethvert aktiv i form af likvide midler, et egenkapitalinstrument i en offentligt eller privat ejet enhed eller en kontraktlig ret til at modtage likvide midler eller andre finansielle aktiver fra en sådan enhed
29)   
»finansielt instrument«
: en finansiel EU-støtteforanstaltning afholdt over budgettet for at støtte et eller flere af Unionens specifikke politikmål, som kan have form af egenkapital- eller kvasiegenkapitalinvesteringer, lån eller garantier eller andre risikodelingsinstrumenter, og som, hvor det er relevant, kan kombineres med andre former for finansiel støtte eller med midler ved delt forvaltning eller midler fra Den Europæiske Udviklingsfond (EUF)
30)   
»finansiel forpligtelse«
: en kontraktlig forpligtelse til at overdrage likvide midler eller andre finansielle aktiver til en anden enhed
31)   
»rammeaftale«
: en offentlig kontrakt indgået mellem en eller flere økonomiske aktører og en eller flere ordregivende myndigheder med det formål at fastlægge de bestemmelser, som skal gælde for specifikke kontrakter henhørende derunder, der tildeles inden for en vis periode, navnlig med hensyn til pris og, hvor det er relevant, den forventede mængde
32)   
»samlet tilførsel«
: de samlede ressourcer, der anses for nødvendige i hele en budgetgarantis levetid som følge af anvendelsen af den tilførselssats, der er omhandlet i artikel 211, stk. 1, på det budgetgarantibeløb, der bevilges i den basisretsakt, der er omhandlet i artikel 210, stk. 1, litra b)
33)   
»tilskud«
: et finansielt bidrag i form af donation. Hvis et sådant bidrag ydes ved direkte forvaltning, reguleres det af afsnit VIII
34)   
»garanti«
: et skriftligt tilsagn om helt eller delvis at påtage sig ansvaret for tredjemands gæld eller forpligtelse eller for den pågældende tredjemands tilfredsstillende opfyldelse af sine forpligtelser i forbindelse med en begivenhed, der udløser en sådan garanti, såsom misligholdelse af et lån
35)   
»anfordringsgaranti«
: en garanti, som efter anfordring fra modparten skal indfris af garanten, uanset eventuelle mangler i mulighederne for at håndhæve den underliggende forpligtelse
36)   
»bidrag i form af naturalydelser«
: ikkefinansielle ressourcer, som tredjeparter stiller gratis til rådighed for en tilskudsmodtager
37)   
»retlig forpligtelse«
: en handling, hvorved den anvisningsberettigede indgår eller fastlægger en forpligtelse, der medfører efterfølgende betaling eller betalinger og anerkendelse af udgifter, der afholdes over budgettet, og som omfatter specifikke aftaler og kontrakter, der indgås under finansielle partnerskabsrammeaftaler og under rammeaftaler
38)   
»løftestangseffekt«
: det tilskudsberettigede finansieringsbeløb, der udbetales til de støtteberettigede slutmodtagere, divideret med det beløb, som Unionens bidrag udgør
39)   
»likviditetsrisiko«
: risikoen for, at et finansielt aktiv i den fælles hensættelsesfond ikke sælges i løbet af en bestemt periode, uden at det medfører et væsentligt tab
40)   
»lån«
: en aftale, som forpligter långiver til at stille et aftalt pengebeløb til rådighed for låntager i en aftalt periode, og i henhold til hvilken låntager er forpligtet til at tilbagebetale beløbet inden for den aftalte periode
41)   
»tilskud med lav værdi«
: tilskud, der er mindre end eller lig med 60 000 EUR
42)   
»medlemsstatsorganisation«
: en enhed, der er etableret i en medlemsstat som et offentligretligt organ eller som et privatretligt organ, der er pålagt en offentlig tjenesteydelsesopgave og har fået stillet tilstrækkelige finansielle garantier fra medlemsstaten
43)   
»gennemførelsesmetode«
: en hvilken som helst af de metoder til budgetgennemførelse, der er omhandlet i artikel 62, dvs. direkte forvaltning, indirekte forvaltning og delt forvaltning
44)   
»multidonorforanstaltning«
: enhver foranstaltning, hvor EU-midler samles i en pulje med mindst én anden donor
45)   
»multiplikatoreffekt«
: de støtteberettigede slutmodtageres investering divideret med det beløb, som Unionens bidrag udgør
46)   
»output«
: produkter genereret ved hjælp af den foranstaltning, der er fastsat i overensstemmelse med de sektorspecifikke regler
47)   
»deltager«
: en kandidat eller tilbudsgiver i en udbudsprocedure, en ansøger i en tilskudsprocedure, en ekspert i en procedure for udvælgelse af eksperter, en ansøger i en konkurrence om priser eller en person eller enhed, der deltager i en procedure for gennemførelse af EU-midler i henhold til artikel 62, stk. 1, første afsnit, litra c)
48)   
»pris«
: et finansielt bidrag, der gives som belønning i forbindelse med en konkurrence Hvis et sådant bidrag ydes ved direkte forvaltning, reguleres det af afsnit IX
49)   
»udbud«
: en eller flere ordregivende myndigheders erhvervelse, ved hjælp af en kontrakt, af bygge- og anlægsarbejder, varer eller tjenesteydelser og erhvervelse eller leje af jord, bygninger eller anden fast ejendom fra økonomiske aktører valgt af de ordregivende myndigheder
50)
»udbudsdokument«
: ethvert dokument, som den ordregivende myndighed udarbejder eller henviser til for at beskrive eller fastlægge elementer af udbudsproceduren, herunder:
a)
de offentliggørelsesforanstaltninger, der er fastsat i artikel 163
b)
opfordringen til at afgive tilbud
c)
udbudsbetingelserne, herunder de tekniske specifikationer og relevante kriterier, eller de beskrivende dokumenter i tilfælde af en konkurrencepræget dialog
d)
udkastet til kontrakt
51)
»offentlig kontrakt«
: en gensidigt bebyrdende kontrakt, der indgås skriftligt mellem en eller flere økonomiske aktører og en eller flere ordregivende myndigheder som omhandlet i artikel 174 og 178 med henblik på mod betaling af en pris, der helt eller delvis afholdes over budgettet, at opnå levering af varer eller fast ejendom, udførelse af bygge- og anlægsarbejder eller levering af tjenesteydelser, og som kan vedrøre:
a)
ejendomskontrakter
b)
vareindkøbskontrakter
c)
bygge- og anlægskontrakter
d)
tjenesteydelseskontrakter
52)   
»kvasiegenkapitalinvestering«
: en finansieringsform, der rangerer mellem egenkapital og gæld, idet den indebærer større risiko end foranstående gæld og mindre risiko end almindelig egenkapital, og som kan struktureres som gæld, typisk simple fordringer eller efterstillet gæld, der i visse tilfælde kan konverteres til egenkapital eller til »preferred equity«
53)   
»modtager«
: en tilskudsmodtager, en kontrahent, en aflønnet ekstern ekspert eller en person eller enhed, der modtager priser eller midler via et finansielt instrument eller gennemfører EU-midler i henhold til artikel 62, stk. 1, første afsnit, litra c)
54)   
»genkøbsaftale«
: salg af værdipapirer mod likvide midler med en aftale om at tilbagekøbe dem på en nærmere angivet fremtidig dato eller på anfordring
55)   
»bevilling til forskning og teknologisk udvikling«
: en bevilling opført enten under et af de budgetafsnit, der vedrører politikområderne forbundet med »indirekte forskning« og »direkte forskning«, eller i et kapitel om forskningsaktiviteter under et andet afsnit
56)   
»resultat«
: virkningerne af gennemførelsen af en foranstaltning, der er fastsat i overensstemmelse med de sektorspecifikke regler
57)   
»risikodelingsinstrument«
: et finansielt instrument, som gør det muligt for to eller flere enheder at dele en bestemt risiko, eventuelt mod en aftalt godtgørelse
58)   
»tjenesteydelseskontrakt«
: en kontrakt, som omfatter alle intellektuelle og ikkeintellektuelle tjenesteydelser, bortset fra dem, der er omfattet af vareindkøbskontrakter, bygge- og anlægskontrakter og ejendomskontrakter
59)   
»forsvarlig økonomisk forvaltning«
: budgetgennemførelse i overensstemmelse med principperne om sparsommelighed, efficiens og effektivitet
60)   
»vedtægten«
: vedtægten for tjenestemænd i Den Europæiske Union og ansættelsesvilkårene for Den Europæiske Unions øvrige ansatte som fastlagt i forordning (EØF, Euratom, EKSF) nr. 259/68
61)   
»underleverandør«
: en økonomisk aktør, der af en kandidat, tilbudsgiver eller kontrahent foreslås til at gennemføre dele af en kontrakt eller af en tilskudsmodtager foreslås til at udføre en del af de opgaver, der medfinansieres ved hjælp af et tilskud
62)   
»kontingent«
: beløb, der betales til organer, som Unionen er medlem af, i overensstemmelse med de budgetafgørelser og betalingsbetingelser, som det pågældende organ har fastlagt
63)   
»vareindkøbskontrakt«
: en kontrakt vedrørende køb, leasing eller leje med eller uden forkøbsret af varer, og som accessorisk kan omfatte monterings- og installationsarbejde
64)   
»teknisk bistand«
: den støtte og de kapacitetsopbygningsaktiviteter, som er nødvendige for gennemførelsen af et program eller en foranstaltning, navnlig aktiviteter vedrørende forberedelse, forvaltning, overvågning, evaluering, revision og kontrol, uden at dette dog berører de sektorspecifikke regler
65)   
»tilbudsgiver«
: en økonomisk aktør, som har afgivet et tilbud
66)   
»Union«
: Den Europæiske Union, Det Europæiske Atomenergifællesskab eller begge, afhængigt af sammenhængen
67)   
»EU-institution«
: Europa-Parlamentet, Det Europæiske Råd, Rådet, Europa-Kommissionen, Den Europæiske Unions Domstol, Revisionsretten, Det Europæiske Økonomiske og Sociale Udvalg, Regionsudvalget, Den Europæiske Ombudsmand, Den Europæiske Tilsynsførende for Databeskyttelse eller Tjenesten for EU's Optræden Udadtil (»EU-Udenrigstjenesten«); Den Europæiske Centralbank anses ikke for at være en EU-institution
68)   
»leverandør«
: en økonomisk aktør, der er opført på en liste over leverandører, der vil blive opfordret til at ansøge om at deltage i eller afgive tilbud
69)   
»frivillig«
: en person, der arbejder på ikkeobligatorisk grundlag for en organisation uden at modtage vederlag
70)   
»bygge- og anlægsarbejde«
: resultatet af et samlet sæt bygge- og anlægsaktiviteter bestemt til i sig selv at udfylde en økonomisk eller teknisk funktion
71)
»bygge- og anlægskontrakt«
: en kontrakter vedrørende enten:
a)
udførelse eller både projektering og udførelse af et bygge- og anlægsarbejde
b)
udførelse eller både projektering og udførelse vedrørende en af de aktiviteter, der er omhandlet i bilag II til direktiv 2014/24/EU, eller
c)
udførelse ved et hvilket som helst middel af et bygge- og anlægsarbejde, der svarer til behov præciseret af den ordregivende myndighed, der har afgørende indflydelse på arbejdets art eller projektering.
Artikel 3
Overholdelsen af denne forordning i afledt ret
1.   Enhver bestemmelse vedrørende gennemførelsen af budgettets indtægter eller udgifter, der findes i en basisretsakt, skal overholde de budgetprincipper, der er anført i afsnit II.
2.   Uden at det berører stk. 1, skal ethvert forslag og enhver ændring af et forslag, som forelægges for lovgivningsmyndigheden, og som indeholder undtagelser fra andre bestemmelser i denne forordning end bestemmelserne i afsnit II eller fra delegerede retsakter vedtaget i medfør af denne forordning, klart angive sådanne undtagelser og skal angive den specifikke begrundelse herfor i betragtningerne og i begrundelsen til sådanne forslag eller ændringer.
Artikel 4
Tidsrum, datoer og tidsfrister
Medmindre andet er fastsat i nærværende forordning, finder Rådets forordning (EØF, Euratom) nr. 1182/71 
(
32
)
 anvendelse på de frister, der er fastsat i nærværende forordning.
Artikel 5
Beskyttelse af personoplysninger
Denne forordning berører ikke og forordning (EF) nr. 45/2001 og (EU) nr. 2016/679.
AFSNIT II
BUDGET OG BUDGETPRINCIPPER
Artikel 6
Overholdelse af budgetprincipperne
Budgettet opstilles og gennemføres i overensstemmelse med principperne om enhed, et realistisk budget, etårighed, balance, én regningsenhed, bruttoopgørelse, specificering, forsvarlig økonomisk forvaltning samt gennemsigtighed som fastsat i denne forordning.
KAPITEL 1
Principperne om enhed og et realistisk budget
Artikel 7
Budgettets anvendelsesområde
1.   For hvert regnskabsår angives og godkendes alle de indtægter og udgifter, der skønnes nødvendige for Unionen, på budgettet. Det omfatter:
a)
Unionens indtægter og udgifter, herunder de administrationsudgifter, der følger af gennemførelsen af bestemmelserne i TEU om den fælles udenrigs- og sikkerhedspolitik (FUSP), og de aktionsudgifter, der følger af gennemførelsen af disse bestemmelser, såfremt de afholdes over budgettet
b)
Det Europæiske Atomenergifællesskabs indtægter og udgifter.
2.   Budgettet omfatter opdelte bevillinger, der består af forpligtelsesbevillinger og betalingsbevillinger, og ikkeopdelte bevillinger.
De bevillinger, der godkendes for regnskabsåret, omfatter:
a)
de bevillinger, der er opført på budgettet, herunder bevillinger fastsat gennem ændringsbudgetter
b)
fremførte bevillinger fra foregående regnskabsår
c)
genopførte bevillinger, jf. artikel 15
d)
bevillinger, der hidrører fra forfinansieringsbetalinger, som er blevet tilbagebetalt, jf. artikel 12, stk. 4, litra b)
e)
bevillinger, der er opført som følge af opkrævning af formålsbestemte indtægter i løbet af regnskabsåret eller fremført fra foregående regnskabsår.
3.   Forpligtelsesbevillinger dækker de samlede omkostninger ved de retlige forpligtelser, der indgås i løbet af regnskabsåret, jf. dog artikel 114, stk. 2.
4.   Betalingsbevillinger dækker betalinger til opfyldelse af retlige forpligtelser indgået i regnskabsåret eller foregående regnskabsår.
5.   Stk. 2 og 3 er ikke til hinder for, at der kan indgås samlede bevillingsforpligtelser eller budgetmæssige forpligtelser opdelt i årlige trancher, jf. henholdsvis artikel 112, stk. 1, første afsnit, litra b), og artikel 112, stk. 2.
Artikel 8
Særlige regler om principperne om enhed og et realistisk budget
1.   Enhver indtægt og udgift skal konteres en budgetpost.
2.   Uden at dette berører godkendte udgifter hidrørende fra eventualforpligtelser som omhandlet i artikel 210, stk. 2, må der ikke indgås forpligtelser eller anvises betalinger for udgifter, der overstiger de godkendte bevillinger.
3.   En bevilling må kun opføres på budgettet, hvis den er til en udgift, der skønnes nødvendig.
4.   Renter af forfinansieringsbetalinger fra budgettet tilkommer ikke Unionen, medmindre andet er bestemt i de relevante bidragsaftaler eller finansieringsaftaler.
KAPITEL 2
Princippet om etårighed
Artikel 9
Definition
Bevillinger, der opføres på budgettet, gælder for ét regnskabsår, der begynder den 1. januar og slutter den 31. december.
Artikel 10
Budgetmæssigt regnskab for indtægter og bevillinger
1.   Indtægterne opføres for et regnskabsår på grundlag af de beløb, der oppebæres i løbet af regnskabsåret. Egne indtægter for januar i det følgende regnskabsår kan dog overdrages før tiden i medfør af forordning (EU, Euratom) nr. 609/2014.
2.   Opførelsen af egne indtægter hidrørende fra merværdiafgiften (moms) og på grundlag af bruttonationalindkomsten kan justeres i overensstemmelse med forordning (EU, Euratom) nr. 609/2014.
3.   Forpligtelserne for et regnskabsår opføres på grundlag af de retlige forpligtelser, der indgås indtil den 31. december i det pågældende år. Dog opføres de i artikel 112, stk. 4, omhandlede samlede budgetmæssige forpligtelser for et regnskabsår på grundlag af de budgetmæssige forpligtelser, der indgås indtil den 31. december i det pågældende år.
4.   Betalingerne opføres for et regnskabsår på grundlag af de betalinger, som regnskabsføreren foretager senest den 31. december i det pågældende regnskabsår.
5.   Uanset stk. 3 og 4 skal:
a)
udgifterne til Den Europæiske Garantifond for Landbruget (EGFL) opføres for et regnskabsår på grundlag af de beløb, som Kommissionen har refunderet medlemsstater til og med den 31. december i det pågældende år, forudsat at betalingsordren er regnskabsføreren i hænde senest den 31. januar i det følgende regnskabsår
b)
udgifter, der gennemføres ved delt forvaltning, med undtagelse af EGFL opføres for et regnskabsår på grundlag af de tilbagebetalinger, som Kommissionen har foretaget til medlemsstaterne til og med den 31. december i det pågældende år, herunder de udgifter, der er konteret til og med den 31. januar i det følgende regnskabsår, jf. artikel 30 og 31.
Artikel 11
Indgåelse af bevillingsforpligtelser
1.   Der kan disponeres over de på budgettet opførte bevillinger med virkning fra 1. januar, så snart budgettet er endeligt vedtaget.
2.   Fra 15. oktober i regnskabsåret kan der for følgende udgifter indgås forudgående forpligtelser, der konteres under det følgende regnskabsårs bevillinger:
a)
rutinemæssige administrationsudgifter, forudsat at sådanne udgifter er godkendt i det sidste behørigt vedtagne budget, og kun op til højst en fjerdedel af de samlede tilsvarende bevillinger, som Europa-Parlamentet og Rådet har vedtaget for det løbende regnskabsår
b)
rutinemæssige udgifter til forvaltning af EGFL, forudsat at grundlaget for sådanne udgifter er fastsat i en eksisterende basisretsakt, og kun op til højst tre fjerdedele af de samlede tilsvarende bevillinger, som Europa-Parlamentet og Rådet har vedtaget for det løbende regnskabsår.
Artikel 12
Bortfald og fremførsel af bevillinger
1.   Bevillinger, der ikke er udnyttet ved udgangen af det regnskabsår, for hvilket de er opført, bortfalder, medmindre de fremføres efter stk. 2-8.
2.   Følgende bevillinger kan fremføres ved afgørelse truffet i medfør af stk. 3, men kun til det følgende regnskabsår:
a)
forpligtelsesbevillinger og ikkeopdelte bevillinger, for hvilke størstedelen af de forberedende etaper forud for indgåelsen af forpligtelsen er afsluttet pr. 31. december i regnskabsåret. Der kan indgås forpligtelser for sådanne bevillinger indtil den 31. marts det følgende regnskabsår med undtagelse af ikkeopdelte bevillinger vedrørende byggeprojekter, for hvilke der kan indgås forpligtelser indtil den 31. december det følgende regnskabsår
b)
bevillinger, der er nødvendige, når lovgivningsmyndigheden har vedtaget en basisretsakt i løbet af regnskabsårets sidste kvartal, og Kommissionen ikke har været i stand til at indgå forpligtelser for de bevillinger, der er opført hertil på budgettet, senest den 31. december det pågældende år. Der kan indgås forpligtelser for sådanne bevillinger indtil den 31. december det følgende regnskabsår
c)
betalingsbevillinger, der er nødvendige til opfyldelse af tidligere indgåede forpligtelser, eller forpligtelser knyttet til fremførte forpligtelsesbevillinger, når de betalingsbevillinger, der er opført under de pågældende budgetposter for det følgende regnskabsår, er utilstrækkelige.
d)
bevillinger til de tiltag, der er omhandlet i artikel 4, stk. 1, i Europa-Parlamentets og Rådets forordning (EU) nr. 1306/2013 
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, som der ikke er indgået forpligtelser for.
For så vidt angår første afsnit, litra c), skal den berørte EU-institution først anvende de for det løbende regnskabsår godkendte bevillinger og må ikke anvende de fremførte bevillinger, før førstnævnte bevillinger er opbrugt.
Fremførsler af bevillinger, som der ikke er indgået forpligtelser for, som omhandlet i første afsnit, litra d), må højst svare til 2 % af de oprindelige bevillinger, der er vedtaget af Europa-Parlamentet og Rådet, og må ikke overstige beløbet for tilpasningen af de direkte betalinger, som i henhold til artikel 26 i forordning (EU) nr. 1306/2013 blev anvendt i løbet af det foregående regnskabsår. Fremførte bevillinger tilbageføres de budgetposter, der dækker de tiltag, der er omhandlet i artikel 4, stk. 1, litra b), i forordning (EU) nr. 1306/2013.
3.   Den berørte EU-institution træffer sin beslutning om fremførsler som omhandlet i stk. 2 senest den 15. februar i det følgende regnskabsår. Den underretter senest den 15. marts det pågældende år Europa-Parlamentet og Rådet om sin beslutning om fremførsel. Den angiver ligeledes for hver budgetpost, hvordan kriterierne i stk. 2, første afsnit, litra a), b og c), er anvendt på de enkelte fremførsler.
4.   Bevillinger fremføres automatisk med hensyn til:
a)
forpligtelsesbevillinger til nødhjælpsreserven og til Den Europæiske Unions Solidaritetsfond. Sådanne bevillinger kan kun fremføres til det efterfølgende regnskabsår, og der kan indgås forpligtelser for dem frem til den 31. december i det pågældende år
b)
bevillinger svarende til interne formålsbestemte indtægter. Sådanne bevillinger kan kun fremføres til det efterfølgende regnskabsår, og der kan indgås forpligtelser for dem frem til den 31. december i det pågældende år, med undtagelse af interne formålsbestemte indtægter fra udlejning og salg af bygninger og jord, som kan fremføres, indtil de er anvendt fuldt ud. Forpligtelsesbevillinger som omhandlet i forordning (EU) nr. 1303/2013 og i Europa-Parlamentets og Rådets forordning (EU) nr. 514/2014 
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, som er disponible pr. 31. december og hidrører fra tilbagebetalinger af forfinansiering, kan fremføres indtil programmets afslutning og anvendes, når det er nødvendigt, forudsat at der ikke er andre disponible forpligtelsesbevillinger
c)
bevillinger svarende til eksterne formålsbestemte indtægter. Sådanne bevillinger skal anvendes fuldt ud, indtil alle operationer i tilknytning til det program eller det tiltag, de er bestemt for, er udført, eller de kan fremføres og anvendes til efterfølgende programmer eller tiltag. Dette gælder ikke for de indtægter, der er omhandlet i artikel 21, stk. 2, litra g), nr. iii), som bortfalder, hvis der ikke er indgået forpligtelser herfor inden fem år
d)
betalingsbevillinger vedrørende EGFL som følge af suspensioner i henhold til artikel 41 i forordning (EU) nr. 1306/2013.
5.   Eksterne formålsbestemte indtægter som omhandlet i stk. 4, litra c), som følge af deltagelsen af staterne i Den Europæiske Frihandelssammenslutning (EFTA) i visse EU-programmer, jf. artikel 21, stk. 2, litra e), behandles som anført i protokol nr. 32, der er knyttet som bilag til aftalen om Det Europæiske Økonomiske Samarbejdsområde (EØS-aftalen).
6.   Ud over oplysningerne efter stk. 3 giver den berørte EU-institution Europa-Parlamentet og Rådet oplysninger om de bevillinger, der automatisk er blevet fremført, herunder de relevante beløb og den bestemmelse i denne artikel, i henhold til hvilken bevillingerne er blevet fremført.
7.   Ikkeopdelte bevillinger, som retligt forpligtende er indgået ved regnskabsårets udløb, betales indtil udgangen af det følgende regnskabsår.
8.   Uden at dette berører stk. 4, kan bevillinger opført under reserven og bevillinger til personaleudgifter ikke fremføres. Med henblik på nærværende artikel forstås ved personaleudgifter vederlag og godtgørelser til de medlemmer af og ansatte ved EU-institutionerne, der er omfattet af vedtægten.
Artikel 13
Nærmere bestemmelser om bortfald og fremførsel af bevillinger
1.   De forpligtelsesbevillinger og ikkeopdelte bevillinger, der er omhandlet i artikel 12, stk. 2, første afsnit., litra a), kan kun fremføres, hvis der ikke har kunnet indgås forpligtelser inden den 31. december i regnskabsåret af årsager, som ikke kan tilskrives den anvisningsberettigede, og hvis de forberedende etaper er så fremskredne, at det med rimelighed kan forventes, at forpligtelsen vil kunne indgås senest den 31. marts i det følgende regnskabsår eller for så vidt angår byggeprojekter den 31. december i det følgende regnskabsår.
2.   De forberedende etaper, der er omhandlet i artikel 12, stk. 2, første afsnit, litra a), og som skal være afsluttet pr. 31. december i regnskabsåret med henblik på en fremførsel til det følgende regnskabsår, omfatter navnlig:
a)
for så vidt angår specifikke budgetmæssige forpligtelser som omhandlet i artikel 112, stk. 1, første afsnit, litra a), afslutning af udvælgelsen af mulige kontrahenter, tilskudsmodtagere, prisvindere eller bemyndigede
b)
for så vidt angår samlede budgetmæssige forpligtelser som omhandlet i artikel 112, stk. 1, første afsnit, litra b), vedtagelse af en finansieringsafgørelse eller afslutning af høringen af de berørte tjenestegrene i hver EU-institution om vedtagelse af afgørelsen.
3.   Bevillinger, der er fremført i overensstemmelse med artikel 12, stk. 2, første afsnit, litra a), og for hvilke der ikke er indgået forpligtelser pr. 31. marts i det følgende regnskabsår eller pr. 31. december i det følgende regnskabsår for beløb vedrørende byggeprojekter, bortfalder automatisk.
Kommissionen underretter Europa-Parlamentet og Rådet om de bevillinger, som bortfalder efter første afsnit, inden for en måned fra bortfaldet.
Artikel 14
Frigørelser
1.   Hvis budgetmæssige forpligtelser frigøres i et senere regnskabsår end det år, i hvilket de blev indgået, som følge af manglende eller ufuldstændig gennemførelse af de tiltag, hvortil de var bestemt, bortfalder de bevillinger, der svarer til sådanne frigørelser, medmindre andet er fastsat i forordning (EU) nr. 1303/2013 og (EU) nr. 514/2014, og uden at det berører nærværende forordnings artikel 15.
2.   De forpligtelsesbevillinger, der er omhandlet i forordning (EU) nr. 1303/2013 og (EU) nr. 514/2014, frigøres automatisk i overensstemmelse med nævnte forordninger.
3.   Denne artikel finder ikke anvendelse på de eksterne formålsbestemte indtægter, der er omhandlet i artikel 21, stk. 2.
Artikel 15
Genopførelse af bevillinger, der svarer til frigørelser
1.   De bevillinger, der svarer til frigørelser som omhandlet i forordning (EU) nr. 1303/2013, (EU) nr. 223/2014 og (EU) nr. 514/2014, kan genopføres, hvis der er tale om en åbenbar fejl, som alene skyldes Kommissionen.
Med henblik herpå undersøger Kommissionen de frigørelser, der er foretaget i løbet af det foregående regnskabsår, og træffer senest den 15. februar i det løbende regnskabsår på grundlag af behovet beslutning om, hvorvidt det er nødvendigt at genopføre de dertil svarende bevillinger.
2.   I tillæg til det i nærværende artikels stk. 1 omhandlede tilfælde genopføres de bevillinger, der svarer til frigørelser, i tilfælde af:
a)
frigørelse fra et program inden for rammerne af ordningen for gennemførelse af resultatreserven indført ved artikel 20 i forordning (EU) nr. 1303/2013
b)
frigørelse fra et program, der er tilegnet et specifikt finansielt instrument til fordel for små og mellemstore virksomheder (SMV'er) som fastsat i artikel 39, stk. 2, syvende afsnit, i forordning (EU) nr. 1303/2013, efter at en medlemsstat har afbrudt sin deltagelse i det finansielle instrument.
3.   Forpligtelsesbevillinger, der svarer til det beløb af frigørelser, der er foretaget som følge af manglende eller ufuldstændig gennemførelse af de forskningsprojekter, hvortil de var bestemt, kan genopføres af hensyn til det forskningsprogram, som projektet henhører under, eller det efterfølgende program i forbindelse med budgetproceduren.
Artikel 16
Regler, der finder anvendelse i tilfælde af sen vedtagelse af budgettet
1.   Såfremt budgettet ikke er endeligt vedtaget ved regnskabsårets begyndelse, finder proceduren i artikel 315, stk. 1, i TEUF (ordningen med foreløbige tolvtedele) anvendelse. Der kan indgås forpligtelser og foretages betalinger inden for de grænser, der er fastsat i nærværende artikels stk. 2.
2.   Der kan for hvert relevant kapitel indgås forpligtelser for indtil en fjerdedel af de samlede godkendte bevillinger for det pågældende kapitel i budgettet for det foregående regnskabsår, forhøjet med en tolvtedel for hver forløben måned.
Bevillingslofterne i budgetforslaget må ikke overskrides.
Der kan for hvert relevant kapitel foretages månedlige betalinger på indtil en tolvtedel af de godkendte bevillinger for det pågældende kapitel i budgettet for det foregående regnskabsår. Beløbet må dog ikke overskride en tolvtedel af de bevillinger, der er opført i samme kapitel i budgetforslaget.
3.   Ved de godkendte bevillinger for det pågældende kapitel i budgettet for det foregående regnskabsår, der er omhandlet i stk. 1 og 2, forstås de bevillinger, der er vedtaget i budgettet, herunder bevillinger fastsat gennem et ændringsbudget, og efter justering for de overførsler, der er foretaget i løbet af det pågældende regnskabsår.
4.   Hvis kontinuiteten i Unionens virksomhed og forvaltningshensyn nødvendiggør det, kan Rådet, bortset fra i behørigt begrundede tilfælde, med kvalificeret flertal på forslag fra Kommissionen bevilge et udgiftsbeløb, der overstiger én foreløbig tolvtedel, men som ikke overstiger en samlet sum af fire foreløbige tolvtedele til såvel forpligtelser som betalinger ud over dem, der automatisk er til rådighed i henhold til stk. 1 og 2. Rådet forelægger straks Europa-Parlamentet sin bevillingsafgørelse.
Den i første afsnit omhandlede afgørelse træder i kraft 30 dage efter vedtagelsen, medmindre Europa-Parlamentet træffer en af følgende foranstaltninger:
a)
med et flertal af sine medlemmer inden udløbet af de 30-dage beslutter at reducere disse udgifter, i hvilket tilfælde Kommissionen forelægger et nyt forslag
b)
meddeler Rådet og Kommissionen, at det ikke ønsker at reducere udgifterne, i hvilket tilfælde afgørelsen træder i kraft inden udløbet af de 30 dage.
De yderligere tolvtedele bevilges med en tolvtedels fulde beløb og kan ikke opdeles.
5.   Hvis fire foreløbige tolvtedele, som er bevilget for et givet kapitel i henhold til stk. 4, ikke er tilstrækkelige til at dække de udgifter, der er nødvendige for at undgå at bryde kontinuiteten i Unionens virksomhed på det område, det pågældende kapitel vedrører, kan en overskridelse af det bevillingsbeløb, der er opført under det tilsvarende kapitel på det foregående regnskabsårs budget, undtagelsesvis tillades. Europa-Parlamentet og Rådet træffer afgørelse efter proceduren i stk. 4. Det samlede beløb for bevillingerne på det foregående regnskabsårs budget eller i det fremsatte budgetforslag må dog under ingen omstændigheder overskrides.
KAPITEL 3
Princippet om balance
Artikel 17
Definition og anvendelsesområde
1.   Der skal være balance mellem indtægter og betalingsbevillinger.
2.   Unionen og de EU-organer, der er omhandlet i artikel 70 og 71, må ikke optage lån inden for rammerne af budgettet.
Artikel 18
Saldoen for regnskabsåret
1.   Saldoen for hvert regnskabsår opføres på budgettet for det følgende regnskabsår som indtægt, hvis der er tale om et overskud, eller som betalingsbevilling, hvis der er tale om et underskud.
2.   Overslag over indtægterne eller betalingsbevillingerne omhandlet i stk. 1 opføres på budgettet under budgetbehandlingen og i en ændringsskrivelse, der forelægges efter fremgangsmåden i artikel 42. Overslaget udarbejdes efter bestemmelserne i artikel 1 i Rådets forordning (EU, Euratom) nr. 608/2014 
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.
3.   Efter fremlæggelsen af det foreløbige årsregnskab for hvert regnskabsår opføres en eventuel difference mellem disse regnskaber og overslagene på budgettet for det følgende regnskabsår ved et ændringsbudget, der alene omhandler denne difference. I så fald forelægger Kommissionen forslaget til ændringsbudget for Europa-Parlamentet og Rådet samtidig inden for 15 dage efter forelæggelsen af det foreløbige årsregnskab.
KAPITEL 4
Princippet om én regningsenhed
Artikel 19
Brug af euroen
1.   Den flerårige finansielle ramme og budgettet opstilles og gennemføres i euro, og regnskaberne aflægges i euro. Af hensyn til likviditetsstyringen som omhandlet i artikel 77 kan regnskabsføreren og, hvis der er tale om forskudskonti, forskudsbestyreren, og, i forbindelse med den administrative forvaltning af Kommissionen og EU-Udenrigstjenesten, den ansvarlige anvisningsberettigede, dog gennemføre transaktioner i andre valutaer.
2.   Ved omregninger, som foretages af den ansvarlige anvisningsberettigede, anvendes den daglige vekselkurs for euroen, som offentliggøres i 
Den Europæiske Unions Tidende
, C-udgaven, den dag, hvor betalingsordren eller indtægtsordren udfærdiges af den anvisningsberettigede tjenestegren, uden at dette dog berører særlige bestemmelser i sektorspecifikke regler eller i kontrakter, tilskudsaftaler, bidragsaftaler og finansieringsaftaler.
Hvis der ikke offentliggøres en sådan daglig vekselkurs, anvender den ansvarlige anvisningsberettigede den regnskabskurs, der er omhandlet i stk. 3.
3.   Med henblik på den regnskabsføring, der er omhandlet i artikel 82, 83 og 84, foretages omregningen mellem euroen og en anden valuta ved anvendelse af den månedlige regnskabsvekselkurs for euroen. Denne regnskabsvekselkurs fastsættes af Kommissionens regnskabsfører under anvendelse af de informationskilder, der anses for troværdige, på grundlag af vekselkursen den næstsidste arbejdsdag i den måned, der går forud for den måned, for hvilken kursen fastsættes.
4.   Valutaomregninger foretages på en sådan måde, at det undgås, at de har væsentlig indvirkning på niveauet for Unionens samfinansiering eller negativ indvirkning på budgettet. Når det er hensigtsmæssigt, kan omregningskursen mellem euroen og andre valutaer beregnes ved hjælp af gennemsnittet for den daglige vekselkurs i en given periode.
KAPITEL 5
Princippet om bruttoopgørelse
Artikel 20
Anvendelsesområde
De samlede indtægter skal dække de samlede betalingsbevillinger, jf. dog artikel 21. Alle indtægter og udgifter opføres i budgettet uden indbyrdes modregning, jf. dog artikel 27.
Artikel 21
Formålsbestemte indtægter
1.   Eksterne formålsbestemte indtægter og interne formålsbestemte indtægter anvendes til finansiering af bestemte udgiftsposter.
2.   Følgende udgør eksterne formålsbestemte indtægter:
a)
specifikke yderligere finansielle bidrag fra medlemsstaterne til følgende typer foranstaltninger og programmer:
i)
visse supplerende programmer for forskning og teknologisk udvikling
ii)
visse eksterne bistandsforanstaltninger eller -programmer, der finansieres af Unionen og forvaltes af Kommissionen
b)
bevillingerne vedrørende de indtægter, der hidrører fra Kul- og Stålforskningsfonden, som er oprettet ved protokol nr. 37 om de finansielle konsekvenser af udløbet af EKSF-traktaten og om Kul- og Stålforskningsfonden, der er knyttet som bilag til TEU og til TEUF
c)
renter af deponeringer og bodsbeløb som omhandlet i Rådets forordning (EF) nr. 1467/97 
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d)
indtægter, der er øremærket et bestemt formål, såsom indtægter fra fonde, tilskud, gaver og testamentsarv, herunder hver enkelt EU-institutions egne øremærkede indtægter
e)
finansielle bidrag til EU-aktiviteter fra tredjelande eller fra andre organer end dem, der er oprettet i henhold til TEUF eller Euratomtraktaten
f)
interne formålsbestemte indtægter som omhandlet i stk. 3, i det omfang de er supplerende til de eksterne formålsbestemte indtægter, der er omhandlet i nærværende stykke
g)
indtægter fra aktiviteter, som Det Fælles Forskningscenter (JRC) gennemfører på et konkurrencemæssigt grundlag, og som består i en eller flere af følgende:
i)
tilskuds- og udbudsprocedurer, hvori JRC deltager
ii)
JRC's aktiviteter på vegne af tredjemand
iii)
aktiviteter under en administrativ aftale med andre EU-institutioner eller andre af Kommissionens tjenestegrene, jf. artikel 59, om tilvejebringelse af videnskabelige og tekniske hjælpefunktioner.
3.   Følgende udgør interne formålsbestemte indtægter:
a)
indtægter fra tredjemand for levering af varer, tjenesteydelser eller bygge- og anlægsarbejder udført på dennes anmodning
b)
indtægter fra tilbagebetaling i overensstemmelse med artikel 101 af uretmæssigt udbetalte beløb
c)
indtægter fra levering af varer, tjenesteydelser og bygge- og anlægsarbejder, der udføres for andre tjenestegrene i en EU-institution eller for andre EU-institutioner eller -organer, herunder andre EU-institutioners eller -organers tilbagebetalinger af udlæg for tjenesterejser
d)
forsikringserstatninger
e)
indtægter fra udlejning og salg af bygninger og jord
f)
tilbagebetalinger til finansielle instrumenter eller budgetgarantier i henhold til artikel 209, stk. 3, andet afsnit,
g)
indtægter fra efterfølgende refundering af afgifter i henhold til artikel 27, stk. 3, første afsnit, litra b).
4.   Formålsbestemte indtægter fremføres og overføres i overensstemmelse med artikel 12, stk. 4, litra b) og c), og artikel 32.
5.   I en basisretsakt kan det foreskrives, at indtægter, som følger af basisretsakten, er formålsbestemt til bestemte udgiftsposter. Medmindre andet er fastsat i basisretsakten, udgør sådanne indtægter interne formålsbestemte indtægter.
6.   Budgettet skal indeholde posteringsmuligheder for eksterne formålsbestemte indtægter og interne formålsbestemte indtægter, og beløbet skal så vidt muligt anføres.
Artikel 22
Strukturen for opførelse af formålsbestemte indtægter og af de tilsvarende bevillinger
1.   Uden at dette berører stk. 2, første afsnit, litra c), og artikel 24, omfatter strukturen for opførelse af formålsbestemte indtægter følgende:
a)
i oversigten over indtægter i hver EU-institutions sektion en budgetpost, hvor indtægterne opføres
b)
i oversigten over udgifter, anmærkningerne, herunder de generelle anmærkninger, under hvilke budgetposter bevillingerne svarende til de formålsbestemte indtægter vil kunne opføres.
I det i første afsnit, litra a), omhandlede tilfælde anføres der et pro memoria (p.m.) under posten, og de anslåede indtægter anføres til orientering i anmærkningerne.
2.   Bevillingerne svarende til de formålsbestemte indtægter opføres automatisk for både forpligtelsesbevillingers og betalingsbevillingers vedkommende, når EU-institutionen har modtaget indtægten, undtagen i følgende tilfælde:
a)
I det tilfælde, der er omhandlet i artikel 21, stk. 2, litra a), for finansielle bidrag fra medlemsstater, hvor bidragsaftalen er udtrykt i euro, kan forpligtelsesbevillingerne opføres, når medlemsstaten har underskrevet bidragsaftalen.
b)
I de tilfælde, der er omhandlet i artikel 21, stk. 2, litra b), og artikel 21, stk. 2, litra g), nr. i) og iii), opføres forpligtelsesbevillingerne, så snart der foreligger et overslag over fordringen.
c)
I det tilfælde, der er omhandlet i artikel 21, stk. 2, litra c), giver opførelsen af beløbene i oversigten over indtægter anledning til, at der samtidig i oversigten over udgifter opføres forpligtelses- og betalingsbevillinger.
De bevillinger, der er omhandlet i første afsnit, litra c), gennemføres i henhold til artikel 20.
3.   De overslag over fordringer, der er omhandlet i artikel 21, stk. 2, litra b) og g), sendes til regnskabsføreren med henblik på registrering.
Artikel 23
Bidrag fra medlemsstaterne til forskningsprogrammer
1.   Med hensyn til bidrag fra medlemsstaterne til finansiering af visse supplerende forskningsprogrammer, der er omhandlet i artikel 5 i forordning (EU, Euratom) nr. 609/2014, betales:
a)
syv tolvtedele af det beløb, der er opført på budgettet, senest den 31. januar i det løbende regnskabsår
b)
de resterende fem tolvtedele senest den 15. juli i det løbende regnskabsår.
2.   Hvis budgettet ikke er endeligt vedtaget inden regnskabsårets begyndelse, betales de bidrag, der er omhandlet i stk. 1, på grundlag af det beløb, der er opført på budgettet for det foregående regnskabsår.
3.   Alle bidrag eller supplerende betalinger fra medlemsstater til budgettet skal opføres på Kommissionens konto eller konti inden for tredive kalenderdage efter anmodningen om indbetaling.
4.   De foretagne betalinger opføres på den konto, der er omhandlet i forordning (EU, Euratom) nr. 609/2014, og er underlagt de betingelser, der er fastsat ved nævnte forordning.
Artikel 24
Formålsbestemte indtægter som følge af EFTA-staternes deltagelse i visse EU-programmer
1.   Budgetstrukturen for opførelse af indtægterne fra EFTA-staternes deltagelse i visse EU-programmer er som følger:
a)
i oversigten over indtægter oprettes en budgetpost med et pro memoria (p.m.), på hvilken det samlede bidrag fra hver enkelt EFTA-stat i regnskabsåret opføres
b)
i oversigten over indtægter indgår et bilag, der udgør en integrerende del af budgettet, med samtlige budgetposter for de EU-aktiviteter, som EFTA-staterne deltager i, og som omfatter oplysninger om det anslåede beløb fra hver enkelt EFTA-stats deltagelse.
2.   I henhold til EØS-aftalens artikel 82 skal de beløb, der svarer til EFTA-staters årlige bidrag, således som de er bekræftet over for Kommissionen af Det Blandede EØS-Udvalg i henhold til artikel 1, stk. 5, i protokol nr. 32, der er knyttet som bilag til EØS-aftalen, ved regnskabsårets begyndelse opføres som de samlede beløb for henholdsvis forpligtelsesbevillinger og betalingsbevillinger.
3.   Anvendelsen af indtægterne fra EFTA-staters finansielle deltagelse følges separat.
Artikel 25
Donationer
1.   EU-institutionerne kan modtage enhver form for donation til fordel for Unionen, såsom fondsmidler, tilskud, gaver og testamentsarv.
2.   En donation af en værdi på 50 000 EUR eller derover, der medfører en følgeomkostning, herunder forbundne udgifter, som overstiger 10 % af donationens værdi, kan kun modtages efter godkendelse fra Europa-Parlamentet og Rådet. Med henblik på en sådan godkendelse handler Europa-Parlamentet og Rådet inden to måneder fra modtagelsen af anmodningen fra de berørte EU-institutioner. Er der ikke rejst indvending inden for denne frist, træffer de berørte EU-institutioner en endelig afgørelse vedrørende modtagelse af donationen. De berørte EU-institutioner forklarer i deres anmodning til Europa-Parlamentet og Rådet, hvilke følgeomkostninger der er forbundet med modtagelsen af donationer til Unionen.
Artikel 26
Virksomhedssponsorering
1.   Ved »virksomhedssponsorering« forstås: en aftale, hvorved en juridisk person i form af naturalydelser støtter et arrangement eller en aktivitet med sigte på fremstød eller virksomhedernes sociale ansvar.
2.   På grundlag af specifikke interne regler, som offentliggøres på deres respektive websteder, kan EU-institutionerne og -organerne undtagelsesvis acceptere virksomhedssponsorering, forudsat at:
a)
der tages behørigt hensyn til principperne om ikkeforskelsbehandling, proportionalitet, ligebehandling og gennemsigtighed i alle faser af proceduren for accept af virksomhedssponsorering
b)
det bidrager til Unionens positive omdømme og er direkte knyttet til hovedformålet med et arrangement eller en aktivitet
c)
det ikke skaber interessekonflikt og ej heller vedrører sociale arrangementer
d)
arrangementet eller aktiviteten ikke udelukkende er finansieret gennem virksomhedssponsorering
e)
den tjeneste, der ydes til gengæld for virksomhedssponsoreringen, er begrænset til den offentlige synlighed af sponsorens varemærke eller navn
f)
sponsoren på tidspunktet for sponsoreringen ikke befinder sig i en af de situationer, der er omhandlet i artikel 136, stk. 1, og artikel 141, stk. 1, og ikke er registreret som udelukket i databasen omhandlet i artikel 142, stk. 1.
3.   Hvis værdien af virksomhedssponsoreringen overstiger 5 000 EUR, skal sponsoren være opført i et offentligt register, som omfatter oplysninger om, hvilken type arrangement eller aktivitet der sponsoreres.
Artikel 27
Regler om fradrag og kursjusteringer
1.   Følgende fradrag kan gøres i betalingsanmodninger, for hvilke der derefter udstedes betalingsanvisning på nettobeløbet:
a)
sanktioner, der pålægges parter i kontrakter eller tilskudsmodtagere
b)
prisnedslag, bonusser og rabatter fratrukket fakturaer og udgiftsopgørelser
c)
renter fra forfinansieringsbetalinger
d)
justeringer for uretmæssigt udbetalte beløb.
De i første afsnit, litra d), omhandlede justeringer kan foretages i form af direkte fradrag i tilfælde af en ny mellemliggende betaling eller betaling af saldoen til den samme modtager i henhold til det kapitel, den artikel og det regnskabsår, hvorunder den overskydende udbetaling er konteret.
Unionens regnskabsregler finder anvendelse på de i første afsnit, litra c) og d), omhandlede fradrag.
2.   Priser på varer og tjenesteydelser leveret til Unionen skal opføres på budgettet med beløbet eksklusive afgifter, hvis de omfatter afgifter, der refunderes af medlemsstaterne i henhold til protokol nr. 7 vedrørende Den Europæiske Unions privilegier og immuniteter, der er knyttet som bilag til TEU og til TEUF.
3.   Priser på varer og tjenesteydelser leveret til Unionen kan, hvis de omfatter afgifter, der refunderes af tredjelande i henhold til relevante aftaler, opføres på budgettet med beløbet:
a)
eksklusive afgifter
b)
inklusive afgifter.
I det i første afsnit, litra b), omhandlede tilfælde anses afgifter, der refunderes efterfølgende, som interne formålsbestemte indtægter.
4.   Der kan justeres for kursdifferencer, som forekommer under budgetgennemførelsen. Det positive eller negative slutresultat indregnes i regnskabsårets saldo.
KAPITEL 6
Princippet om specificering
Artikel 28
Almindelige bestemmelser
1.   Bevillingerne fordeles på afsnit og kapitler efter deres specifikke formål. Kapitlerne underinddeles i artikler og konti.
2.   Kommissionen og de andre EU-institutioner kan overføre bevillinger inden for budgettet på de særlige betingelser, der er fastsat i artikel 29-32.
Der kan kun overføres bevillinger til budgetposter, hvorunder der på budgettet er opført en bevilling eller er anført et pro memoria (p.m.).
Beregningen af de begrænsninger, der er omhandlet i artikel 29, 30 og 31, foretages på tidspunktet for anmodningen om overførsel og under henvisning til de bevillinger, som er opført på budgettet, herunder ændringsbudgetterne.
Det beløb, som skal tages i betragtning med henblik på beregning af de begrænsninger, der er omhandlet i artikel 29, 30 og 31, er summen af de overførsler, der skal foretages fra den budgetpost, hvorfra overførslen sker, korrigeret med de tidligere overførsler. Det beløb, der svarer til de overførsler, som Kommissionen eller enhver anden berørt EU-institution foretager selvstændigt uden en afgørelse fra Europa-Parlamentet og Rådet, tages ikke i betragtning.
Forslag om overførsler og alle oplysninger bestemt for Europa-Parlamentet og Rådet vedrørende overførsler, der foretages i henhold til artikel 29, 30 og 31, ledsages af relevante og detaljerede bilag med de senest tilgængelige oplysninger om anvendelsen af bevillingerne og overslag over behovene indtil regnskabsårets udgang såvel for de budgetposter, hvortil bevillingerne skal overføres, som for de budgetposter, hvorfra bevillingerne skal overføres.
Artikel 29
Overførsler foretaget af andre EU-institutioner end Kommissionen
1.   Enhver anden EU-institution end Kommissionen kan inden for sin egen budgetsektion overføre bevillinger:
a)
fra et afsnit til et andet på højst 10 % af regnskabsårets bevillinger under den budgetpost, hvorfra overførslen foretages
b)
fra et kapitel til et andet uden begrænsninger.
2.   Uden at dette berører stk. 4, underretter EU-institutionen Europa-Parlamentet og Rådet om sin hensigt, tre uger før den foretager de i stk. 1 omhandlede overførsler. Hvis der gøres behørigt begrundede indsigelser af enten Europa-Parlamentet eller Rådet inden denne frist, finder proceduren i artikel 31 anvendelse.
3.   Enhver anden EU-institution end Kommissionen kan inden for sin egen budgetsektion foreslå Europa-Parlamentet og Rådet, at der foretages overførsler fra et afsnit til et andet, som overstiger det loft, der er omhandlet i denne artikels stk. 1, litra a). Disse overførsler foretages efter proceduren i artikel 31.
4.   Enhver anden EU-institution end Kommissionen kan inden for sin egen budgetsektion foretage overførsler mellem artikler uden at underrette Europa-Parlamentet og Rådet herom.
Artikel 30
Overførsler foretaget af Kommissionen
1.   Kommissionen kan inden for sin budgetsektion:
a)
selv overføre bevillinger inden for hvert kapitel
b)
for så vidt angår personale- og administrationsudgifter, der er fælles for flere afsnit, selv overføre bevillinger fra et afsnit til et andet på højst 10 % af regnskabsårets bevillinger under den budgetpost, hvorfra overførslen foretages, og på højst 30 % af regnskabsårets bevillinger under den budgetpost, hvortil overførslen foretages
c)
for så vidt angår aktionsudgifter selv overføre bevillinger mellem kapitler inden for samme afsnit på højst 10 % af regnskabsårets bevillinger under den budgetpost, hvorfra overførslen sker
d)
for så vidt angår bevillinger til forskning og teknologisk udvikling, som JRC har anvendt, inden for budgetafsnittet om »direkte forskning« selv overføre bevillinger mellem kapitler på højst 15 % af bevillingerne på den budgetpost, hvorfra overførslen sker
e)
for så vidt angår forskning og teknologisk udvikling, selv overføre aktionsbevillinger fra et afsnit til et andet, forudsat at bevillingerne anvendes til det samme formål
f)
for så vidt angår aktionsudgifter for de fonde, der gennemføres ved delt forvaltning, med undtagelse af EGFL, selv overføre bevillinger fra et afsnit til et andet, forudsat at der er tale om bevillinger til samme formål i henhold til den forordning, der opretter den pågældende fond, eller at der er tale om udgifter til teknisk bistand
g)
selv overføre bevillinger fra en budgetkonto for en budgetgaranti til en budgetkonto for en anden budgetgaranti i de undtagelsestilfælde, hvor de tildelte ressourcer i den fælles garantifond for sidstnævnte ikke er tilstrækkelige, når der trækkes på garantien, og med forbehold af at det overførte beløb efterfølgende genetableres i overensstemmelse med proceduren i artikel 212, stk. 4.
De udgifter, der er omhandlet i dette stykkes første afsnit, litra b), omfatter for hvert politikområde de kategorier, der er omhandlet i artikel 47, stk. 4.
Når Kommissionen overfører EGFL-bevillinger i henhold til første afsnit efter den 31. december, træffer den beslutning herom senest den 31. januar i det følgende regnskabsår. Kommissionen underretter Europa-Parlamentet og Rådet senest to uger efter beslutningen om disse overførsler.
Kommissionen underretter Europa-Parlamentet og Rådet om sine hensigter tre uger før, den foretager de i første afsnit, litra b), i dette stykke omhandlede overførsler. Hvis der gøres behørigt begrundede indsigelser af enten Europa-Parlamentet eller Rådet inden denne frist, finder proceduren i artikel 31 anvendelse.
Uanset fjerde afsnit kan Kommissionen i regnskabsårets sidste to måneder selv overføre bevillinger vedrørende udgifter til personale, eksternt personale og øvrigt personale fra et afsnit til et andet inden for den samlede grænse på 5 % af bevillingerne for det pågældende år. Kommissionen underretter Europa-Parlamentet og Rådet senest to uger efter sin beslutning om disse overførsler.
2.   Kommissionen kan inden for sin egen budgetsektion træffe beslutning om følgende overførsel af bevillinger fra et afsnit til et andet, forudsat at den umiddelbart herefter underretter Europa-Parlamentet og Rådet om sin beslutning:
a)
overførsel af bevillinger fra afsnittet »hensættelser« som omhandlet i denne forordnings artikel 49, hvor den eneste betingelse for at frigøre reserven er vedtagelse af en basisretsakt i henhold til artikel 294 i TEUF
b)
i behørigt begrundede undtagelsestilfælde, såsom hvis der er tale om internationale humanitære katastrofer og kriser, der indtræffer efter den 1. december i regnskabsåret, overførsel af uudnyttede bevillinger for det pågældende år, der stadig er disponible under afsnittene under udgiftsområdet i den flerårige finansielle ramme afsat til Unionens foranstaltninger udadtil, til afsnittene vedrørende bistand i krisesituationer og humanitære bistandsforanstaltninger.
Artikel 31
Overførselsforslag, som EU-institutionerne forelægger Europa-Parlamentet og Rådet
1.   Hver EU-institution forelægger samtidigt sit overførselsforslag for Europa-Parlamentet og Rådet.
2.   Kommissionen kan forelægge Europa-Parlamentet og Rådet forslag om overførsler af betalingsbevillinger til fonde, der gennemføres ved delt forvaltning, med undtagelse af EGFL, senest den 10. januar i det følgende regnskabsår. Overførsel af betalingsbevillingerne kan foretages fra alle budgetposter. I sådanne tilfælde afkortes den frist på seks uger, der er omhandlet i stk. 4, til tre uger.
Såfremt overførslen ikke eller kun delvis godkendes af Europa-Parlamentet og Rådet, konteres den tilsvarende andel af de udgifter, der er omhandlet i artikel 10, stk. 5, litra b), til betalingsbevillingerne for det følgende regnskabsår.
3.   Europa-Parlamentet og Rådet træffer afgørelse om overførsler af bevillinger i overensstemmelse med stk. 4-8.
4.   Bortset fra hastetilfælde træffer Europa-Parlamentet og Rådet, sidstnævnte med kvalificeret flertal, afgørelse om hvert overførselsforslag inden for seks uger fra begge institutioners modtagelse af forslaget. I hastetilfælde træffer Europa-Parlamentet og Rådet afgørelse inden for tre uger fra modtagelse af forslaget.
5.   Hvis Kommissionen har til hensigt at overføre EGFL-bevillinger i henhold til denne artikel, forelægger den Europa-Parlamentet og Rådet forslag om overførsler senest den 10. januar i det følgende regnskabsår. I sådanne tilfælde afkortes den frist på seks uger, der er omhandlet i stk. 4, til tre uger.
6.   Et overførselsforslag godkendes eller anses for godkendt hvis der inden for fristen på seks uger sker følgende:
a)
Europa-Parlamentet og Rådet godkender det
b)
enten Europa-Parlamentet eller Rådet godkender det, og den anden institution undlader at handle
c)
hverken Europa-Parlamentet eller Rådet træffer afgørelse om at ændre eller forkaste overførselsforslaget.
7.   Medmindre enten Europa-Parlamentet eller Rådet anmoder om noget andet, afkortes den frist på seks uger, der er omhandlet i stk. 4, til tre uger, når:
a)
overførslen udgør mindre end 10 % af bevillingerne på den budgetpost, som den stammer fra, og ikke overstiger 5 000 000 EUR
b)
overførslen kun vedrører betalingsbevillinger, og det samlede overførselsbeløb ikke overstiger 100 000 000 EUR.
8.   Hvis enten Europa-Parlamentet eller Rådet har ændret overførselsbeløbet, og den anden institution har godkendt det eller undladt at handle, eller hvis Europa-Parlamentet og Rådet begge har ændret overførselsbeløbet, betragtes det laveste af de to beløb som godkendt, medmindre den pågældende EU-institution trækker sit overførselsforslag tilbage.
Artikel 32
Overførsler underlagt særlige bestemmelser
1.   Bevillinger, der modsvares af formålsbestemte indtægter, kan kun overføres, hvis sådanne indtægter bevarer deres oprindelige formål.
2.   Afgørelser om overførsler, der skal muliggøre anvendelse af nødhjælpsreserven, træffes af Europa-Parlamentet og Rådet på forslag af Kommissionen.
Med henblik på dette stykke finder proceduren i artikel 31, stk. 3 og 4, anvendelse. Kan Europa-Parlamentet og Rådet ikke nå til enighed om Kommissionens forslag eller om at vedtage en fælles holdning med hensyn til anvendelsen af nødhjælpsreserven, undlader de at handle i forhold til dette overførselsforslag.
Forslag om overførsler fra nødhjælpsreserven ledsages af relevante og detaljerede bilag, som viser:
a)
de senest tilgængelige oplysninger om anvendelsen af bevillingerne og overslag over behovene indtil regnskabsårets udgang for den budgetpost, hvortil bevillingerne skal overføres
b)
en analyse af mulighederne for at reallokere bevillingerne.
KAPITEL 7
Princippet om forsvarlig økonomisk forvaltning og præstation
Artikel 33
Præstation og principperne om sparsommelighed, efficiens og effektivitet
1.   Bevillinger skal anvendes i overensstemmelse med princippet om forsvarlig økonomisk forvaltning og således gennemføres under overholdelse af følgende principper:
a)
princippet om sparsommelighed, i henhold til hvilket de ressourcer, som EU-institutionen anvender til udførelse af sine aktiviteter, skal stilles til rådighed rettidigt, i den rigtige mængde og kvalitet samt til den mest fordelagtige pris
b)
princippet om efficiens, som vedrører det optimale forhold mellem de anvendte ressourcer, de gennemførte aktiviteter og de mål, der nås
c)
princippet om effektivitet, som vedrører det omfang, i hvilket de forfulgte mål nås ved hjælp af de gennemførte aktiviteter.
2.   I overensstemmelse med princippet om forsvarlig økonomisk forvaltning skal der ved anvendelsen af bevillingerne fokuseres på præstation og med henblik herpå:
a)
skal der fastsættes forudgående mål for programmer og aktiviteter
b)
skal det ved hjælp af resultatindikatorer overvåges, at der gøres fremskridt med at nå målene
c)
skal Europa-Parlamentet og Rådet underrettes om fremskridt og problemer med at nå disse mål, jf. artikel 41, stk. 3, første afsnit, litra h), og artikel 247, stk. 1, litra e).
3.   Der fastsættes, hvis det er relevant, specifikke, målelige, realiserbare, relevante og tidsbestemte målsætninger som omhandlet i stk. 1 og 2 og relevante, accepterede, troværdige, nemme og robuste indikatorer.
Artikel 34
Evalueringer
1.   Programmer og aktiviteter, der giver anledning til betydelige udgifter, skal være genstand for forudgående og retrospektive evalueringer, som skal stå i forhold til målsætningerne og udgifterne.
2.   Forudgående evalueringer, der understøtter forberedelsen af programmer og aktiviteter, skal baseres på dokumentation for de pågældende programmers eller aktiviteters præstation, og skal indkredse og analysere de spørgsmål, der skal behandles, merværdien ved inddragelse af Unionen, målsætninger, forventede virkninger af forskellige muligheder og overvågnings- og evalueringsordninger.
For større programmer eller aktiviteter, der forventes at have betydelige økonomiske, miljømæssige eller sociale virkninger kan den forudgående evaluering ske i form af en konsekvensanalyse, som ud over at opfylde kravene i første afsnit indeholder en analyse af de forskellige mulige gennemførelsesmetoder.
3.   Retrospektive evalueringer skal vurdere programmets eller aktivitetens præstation, herunder aspekter såsom effektivitet, efficiens, kohærens, relevans og merværdi på EU-plan. Retrospektive evalueringer skal baseres på oplysningerne fra de overvågningsordninger og de indikatorer, der er fastsat for den pågældende foranstaltning. De skal foretages mindst én gang inden for hver flerårige finansielle ramme og så vidt muligt tilstrækkeligt tidligt til, at der kan tages hensyn til resultaterne i forudgående evalueringer eller konsekvensanalyser, som understøtter forberedelsen af beslægtede programmer og aktiviteter.
Artikel 35
Obligatorisk finansieringsoversigt
1.   Ethvert forslag eller initiativ, som Kommissionen, Unionens højtstående repræsentant for udenrigsanliggender og sikkerhedspolitik (»den højtstående repræsentant«) eller en medlemsstat forelægger lovgivningsmyndigheden, og som kan få budgetmæssige følger, herunder ændringer i antallet af stillinger, skal ledsages af en finansieringsoversigt, der viser overslagene med hensyn til betalings- og forpligtelsesbevillinger, af en vurdering af de forskellige finansieringsmuligheder, der er til rådighed, og af en forudgående evaluering eller konsekvensanalyse som omhandlet i artikel 34.
Enhver ændring af et forslag eller initiativ, som forelægges lovgivningsmyndigheden, og som kan få betydelige budgetmæssige følger, herunder ændringer i antallet af stillinger, skal ledsages af en finansieringsoversigt, der er udarbejdet af den EU-institution, som foreslår ændringen.
Finansieringsoversigten skal indeholde de finansielle og økonomiske oplysninger, der er nødvendige for, at lovgivningsmyndigheden kan vurdere, om der er behov for handling fra Unionens side. Finansieringsoversigten skal indeholde relevante oplysninger om sammenhængen med Unionens andre aktiviteter og eventuelle synergieffekter.
Når der er tale om flerårige operationer, skal finansieringsoversigten indeholde den forventede tidsplan for de årlige behov for forpligtelses- og betalingsbevillinger og stillinger, herunder eksternt personale, og en evaluering af deres finansielle virkninger på mellemlang og, om muligt, lang sigt.
2.   Under budgetproceduren tilvejebringer Kommissionen de oplysninger, der er nødvendige for, at udviklingen i bevillingsbehovene kan sammenlignes med de oprindelige overslag i finansieringsoversigten i takt med fremskridtene i forhandlingerne om det forslag eller initiativ, som er forelagt lovgivningsmyndigheden.
3.   For at mindske risikoen for svig, uregelmæssigheder og manglende opnåelse af målsætningerne skal finansieringsoversigten indeholde oplysninger om det interne kontrolsystem, der er indført, et overslag over omkostninger og fordele ved de kontroller, der er omfattet af et sådant system, og en vurdering af den forventede fejlrisiko samt oplysninger om eksisterende eller påtænkte svigforebyggelses- og beskyttelsesforanstaltninger.
Denne vurdering skal tage hensyn til fejlenes sandsynlige omfang og art såvel som det pågældende politikområdes særlige betingelser og de regler, der gælder herfor.
4.   Kommissionen anslår ved fremlæggelsen af reviderede eller nye udgiftsmæssige forslag omkostningerne og fordelene ved kontrolsystemer samt forventet fejlrisikoniveau som omhandlet i artikel stk. 3.
Artikel 36
Intern kontrol med budgetgennemførelsen
1.   I henhold til princippet om forsvarlig økonomisk forvaltning skal budgettet gennemføres under overholdelse af en sådan effektiv og efficient intern kontrol, der er passende for den pågældende gennemførelsesmetode, og i overensstemmelse med de relevante sektorspecifikke regler.
2.   Med henblik på budgetgennemførelsen skal intern kontrol anvendes på alle niveauer i forvaltningen og være udformet til at give en rimelig sikkerhed for, at følgende målsætninger opfyldes:
a)
effektivitet, efficiens og sparsommelighed i forbindelse med transaktionerne
b)
pålidelig rapportering
c)
beskyttelse af aktiver og oplysninger
d)
forebyggelse, opdagelse, korrektion af og opfølgning på svig og uregelmæssigheder
e)
tilfredsstillende styring af risiciene i forbindelse med de underliggende transaktioners lovlighed og regelmæssighed under hensyntagen til programmernes flerårige karakter samt de pågældende betalingers art.
3.   En effektiv intern kontrol skal baseres på bedste internationale praksis og omfatte navnlig følgende elementer:
a)
adskillelse af opgaver
b)
en passende strategi for risikostyring og kontrol, der omfatter kontrol på modtagerniveau
c)
undgåelse af interessekonflikter
d)
tilstrækkelige revisionsspor og dataintegritet i datasystemer
e)
procedurer for overvågning af effektivitet og efficiens
f)
procedurer for opfølgning på konstaterede svagheder og undtagelser i den interne kontrol
g)
regelmæssig vurdering af, om det interne kontrolsystem fungerer, som det skal.
4.   En effektiv intern kontrol skal baseres på følgende elementer:
a)
gennemførelse af en hensigtsmæssig strategi for risikostyring og kontrol, som koordineres blandt relevante aktører i kontrolkæden
b)
tilgængeligheden af kontrolresultaterne for alle relevante aktører i kontrolkæden
c)
tillid, hvor det er relevant, til forvaltningserklæringer fra gennemførelsespartnere og til uafhængige revisionsudtalelser, forudsat at kvaliteten af det arbejde, der ligger til grund herfor, er tilstrækkelig og acceptabel, og at arbejdet er udført i overensstemmelse med aftalte standarder
d)
rettidig anvendelse af korrigerende foranstaltninger, herunder i givet fald afskrækkende sanktioner
e)
klar og utvetydig lovgivning som grundlag for de pågældende politikker, herunder basisretsakter vedrørende elementerne i den interne kontrol
f)
afskaffelse af gentagne kontroller
g)
forbedring af forholdet mellem omkostninger og fordele ved for kontrol.
5.   Hvis omfanget af fejl under gennemførelsen af programmet vedvarende er højt, skal Kommissionen identificere svaghederne i kontrolsystemerne, analysere omkostninger og fordele ved mulige korrigerende foranstaltninger og tage eller foreslå passende skridt, såsom forenkling af de relevante bestemmelser, forbedring af kontrolsystemerne og ændring af programmets eller leveringssystemernes udformning.
KAPITEL 8
Princippet om gennemsigtighed
Artikel 37
Offentliggørelse af regnskaber og budgetter
1.   Budgettet opstilles og gennemføres og regnskaberne aflægges i overensstemmelse med princippet om gennemsigtighed.
2.   Budgettet og ethvert ændringsbudget offentliggøres i deres endeligt vedtagne form i 
Den Europæiske Unions Tidende
 på foranledning af Europa-Parlamentets formand.
Budgetterne offentliggøres senest tre måneder efter den dato, hvor det fastslås, at de er endeligt vedtaget.
Snarest muligt og senest fire uger efter den endelige vedtagelse af budgettet offentliggøres på Kommissionens initiativ de endelige detaljerede budgettal på EU-institutioners websted på alle sprog indtil den officielle offentliggørelse i 
Den Europæiske Unions Tidende
.
De konsoliderede årsregnskaber offentliggøres i 
Den Europæiske Unions Tidende
 og på EU-institutioners websted.
Artikel 38
Offentliggørelse af oplysninger om modtagere og andre oplysninger
1.   Kommissionen giver på en hensigtsmæssig måde og rettidigt adgang til oplysninger om modtagere af midler, der er finansieret over budgettet, hvis budgettet gennemføres af denne i overensstemmelse med artikel 62, stk. 1, første afsnit, litra a).
Første afsnit gælder også for andre EU-institutioner, når de gennemfører budgettet i henhold til artikel 59, stk. 1.
2.   Bortset fra de tilfælde, der er omhandlet i stk. 3 og 4, skal følgende oplysninger offentliggøres under behørig hensyntagen til kravene om fortrolighed og sikkerhed, navnlig beskyttelsen af personoplysninger:
a)
modtagerens navn
b)
modtagerens lokalitet, navnlig
i)
modtagerens adresse, når modtageren er en juridisk person
ii)
regionen på NUTS 2-niveau, når modtageren er en fysisk person
c)
det beløb, der er indgået retlige forpligtelser for
d)
foranstaltningens art og formål.
De oplysninger, der er omhandlet i første afsnit, offentliggøres kun i forbindelse med priser, tilskud og kontrakter, som er tildelt på grundlag af konkurrencer, tilskudsprocedurer eller udbudsprocedurer, og for eksperter, der er blevet udvalgt i henhold til artikel 237, stk. 2.
3.   Oplysningerne i stk. 2, første afsnit, offentliggøres ikke:
a)
for uddannelsesstøtte udbetalt til fysiske personer og anden direkte støtte til fysiske personer med særligt stort behov, jf. artikel 191, stk. 4, litra b)
b)
for kontrakter med meget lav værdi, der tildeles eksperter, der udvælges i henhold til artikel 237, stk. 2, samt kontrakter med meget lav værdi under det beløb, der er omhandlet i bilag I, punkt 14.4
c)
for finansiel støtte ydet gennem finansielle instrumenter på under 500 000 EUR.
d)
hvor en sådan offentliggørelse risikerer at udgøre en trussel mod de pågældende personers eller enheders rettigheder og frihedsrettigheder som beskyttet af Den Europæiske Unions charter om grundlæggende rettigheder eller at skade modtagernes kommercielle interesser.
I de i første afsnit, litra c), omhandlede tilfælde skal de oplysninger, der gøres tilgængelige, begrænses til statistiske oplysninger, der er aggregeret i henhold til de relevante kriterier, såsom geografisk placering, modtagerens økonomiske typologi, type støtte, der er modtaget, og det EU-politikområde, hvorunder støtten blev ydet.
Med hensyn til fysiske personer baseres offentliggørelsen af de oplysninger, der er omhandlet i stk. 2, første afsnit, på relevante kriterier såsom foranstaltningens hyppighed eller type og de involverede beløb.
4.   Personer eller enheder, der gennemfører EU-midler i henhold til artikel 62, stk. 1, første afsnit, litra c), offentliggør oplysninger om modtagere i overensstemmelse med deres regler og procedurer, i det omfang disse regler anses for at være tilsvarende efter den vurdering, der foretages af Kommissionen i henhold til artikel 154, stk. 4, første afsnit, litra e), og forudsat at enhver offentliggørelse af personoplysninger er omfattet af garantier, der svarer til garantierne i denne artikel.
Organer, der er udpeget i henhold til artikel 63, stk. 3, offentliggør oplysninger i overensstemmelse med sektorspecifikke regler. Disse sektorspecifikke regler kan i overensstemmelse med det relevante retsgrundlag fravige nærværende artikels stk. 2 og 3, navnlig med hensyn til offentliggørelse af personoplysninger, hvis det er berettiget på grundlag af kriterierne omhandlet i nærværende artikels stk. 3, tredje afsnit, og under hensyntagen til de særlige forhold, der gør sig gældende for den pågældende sektor.
5.   Oplysningerne omhandlet i stk. 1 offentliggøres på EU-institutioners websted senest den 30. juni i året efter det regnskabsår, hvor der blev indgået retlige forpligtelser for de pågældende midler.
EU-institutioners websted skal indeholde en henvisning til det websted, hvor de oplysninger, der er omhandlet i stk. 1, kan findes, hvis de ikke offentliggøres direkte på et særligt websted for EU-institutioner.
Kommissionen giver på en hensigtsmæssig måde og rettidigt adgang til oplysninger om et fælles websted, hvor de oplysninger, som tilvejebringes af de personer, enheder eller organer, der er omhandlet i stk. 4, kan findes, herunder en henvisning til webstedets adresse.
6.   Hvis personoplysninger offentliggøres, fjernes oplysningerne to år efter afslutningen af det regnskabsår, hvor der blev indgået retlige forpligtelser for midlerne. Dette gælder også personoplysninger vedrørende juridiske personer, hvis officielle navn identificerer en eller flere fysiske personer.
AFSNIT III
BUDGETTETS FASTLÆGGELSE OG STRUKTUR
KAPITEL 1
Fastlæggelse af budgettet
Artikel 39
Overslag over indtægter og udgifter
1.   Enhver anden EU-institution end Kommissionen opstiller et overslag over sine udgifter og indtægter, som den hvert år inden den 1. juli sender til Kommissionen og samtidigt til orientering til Europa-Parlamentet og Rådet.
2.   Den højtstående repræsentant afholder konsultationer med de medlemmer af Kommissionen, der er ansvarlige for henholdsvis udviklingspolitik, naboskabspolitik, internationalt samarbejde, humanitær bistand og krisestyring, om deres respektive ansvarsområder.
3.   Kommissionen opstiller et overslag over sine egne udgifter og indtægter, som den umiddelbart efter vedtagelsen sender til Europa-Parlamentet og Rådet. Ved udarbejdelsen af sit overslag anvender Kommissionen de oplysninger, der er omhandlet i artikel 40.
Artikel 40
Budgetoverslag for EU-organerne omhandlet i artikel 70
Hvert af de EU-organer, der er omhandlet i artikel 70, sender i overensstemmelse med instrumentet om dets oprettelse hvert år senest den 31. januar Kommissionen, Europa-Parlamentet og Rådet sit udkast til samlet programmeringsdokument, som indeholder dets årlige og flerårige programmering med den tilsvarende planlægning af menneskelige og finansielle ressourcer.
Artikel 41
Budgetforslag
1.   Kommissionen forelægger Europa-Parlamentet og Rådet et forslag, som indeholder budgetforslaget, senest den 1. september i det år, der ligger forud året, hvor budgettet skal gennemføres. Kommissionen sender forslaget til de nationale parlamenter til orientering.
Budgetforslaget skal indeholde en samlet oversigt over Unionens indtægter og udgifter og sammenfatter de overslag, der er omhandlet i artikel 39. Det kan også indeholde andre overslag end dem, der er opstillet af EU-institutioner.
Budgetforslaget følger den struktur og udformning, der er anført i artikel 47-52.
Hver af budgetforslagets sektioner forsynes med en indledning udarbejdet af den pågældende EU-institution.
Kommissionen udarbejder den generelle indledning til budgetforslaget. Den generelle indledning omfatter de finansielle opstillinger med de vigtigste oplysninger fordelt på afsnit og begrundelser for de bevillingsændringer, der foreslås fra det ene regnskabsår til det næste, fordelt på udgiftskategorierne i den flerårige finansielle ramme.
2.   For at sikre mere præcise og pålidelige overslag over de budgetmæssige følger af gældende lovgivning og lovgivningsforslag under behandling knytter Kommissionen en finansiel programmering for de følgende år, der er struktureret efter udgiftskategori, politikområde og budgetpost, til budgetforslaget. Den fuldstændige finansielle programmering omfatter de udgiftskategorier, der er indeholdt i punkt 30 i den interinstitutionelle aftale af 2. december 2013 mellem Europa-Parlamentet, Rådet og Kommissionen om budgetdisciplin, om samarbejde på budgetområdet og om forsvarlig økonomisk forvaltning 
(
37
)
. Der forelægges oversigtsoplysninger for de udgiftskategorier, der ikke er indeholdt i punkt 30 i nævnte interinstitutionelle aftale.
Den vejledende finansielle programmering opdateres efter budgettets vedtagelse for at medtage budgetprocedurens resultat og eventuelle andre relevante beslutninger.
3.   Kommissionen forelægger sammen med budgetforslaget:
a)
en sammenligningstabel, der indeholder budgetforslaget for øvrige EU-institutioner og de oprindelige overslag for øvrige EU-institutioner som sendt til Kommissionen, og som, hvis det er relevant, angiver årsagerne til at budgetforslaget indeholder overslag, der afviger fra dem, som er udarbejdet af andre EU-institutioner
b)
eventuelle arbejdsdokumenter, som den finder nyttige i forbindelse med EU-institutioners stillingsfortegnelser, hvoraf den senest godkendte stillingsfortegnelse fremgår, og som indeholder en redegørelse for:
i)
alt personale ansat af Unionen, ordnet efter type af ansættelseskontrakt
ii)
politikken vedrørende stillinger og eksternt personale og for kønsbalancen
iii)
antallet af reelt besatte stillinger på den sidste dag i det år, der går forud for det år, hvor budgetforslaget fremlægges, og årsgennemsnittet af stillinger opgjort i fuldtidsækvivalenter, der reelt er til rådighed for det pågældende foregående år, med angivelse af fordelingen opgjort efter lønklasse, køn og administrativ enhed
iv)
stillingernes fordeling på politikområder
v)
for hver kategori af eksternt personale det oprindeligt anslåede antal af fuldtidsækvivalenter på basis af de godkendte bevillinger såvel som antallet af personer, der reelt er til rådighed, ved begyndelsen af det år, hvor budgetforslaget fremlægges, med angivelse af fordelingen af disse opgjort efter ansættelsesgruppe og, hvor det er relevant, lønklasse
c)
for så vidt angår de EU-organer, der er omhandlet i artikel 70 og 71, et arbejdsdokument med oplysninger om indtægter og udgifter samt alle oplysninger om personale som omhandlet i litra b)
d)
et arbejdsdokument om den planlagte gennemførelse af bevillinger for regnskabsåret og om uindfriede forpligtelser
e)
for så vidt angår administrationsbevillinger, et arbejdsdokument med oplysninger om de administrationsudgifter, som Kommissionen skal afholde i medfør af dens budgetsektion
f)
et arbejdsdokument om pilotprojekter og forberedende foranstaltninger, som også indeholder en vurdering af resultaterne og den planlagte opfølgning
g)
for så vidt angår finansiering til internationale organisationer, et arbejdsdokument, der indeholder:
i)
en oversigt over alle bidrag fordelt efter EU-program eller -fond og efter international organisation
ii)
en begrundelse med forklaring på, hvorfor det er mere effektivt for Unionen at finansiere de internationale organisationer end at handle direkte
h)
programerklæringer eller et andet relevant dokument, der indeholder følgende:
i)
angivelse af, hvilke EU-politikker og -mål programmet skal bidrage til
ii)
en klar redegørelse for baggrunden for intervention på EU-plan i overensstemmelse med bl.a. nærhedsprincippet
iii)
fremskridt med at nå programmålene som fastsat i artikel 33
iv)
en fuldstændig begrundelse, herunder en cost-benefit-analyse af foreslåede ændringer i bevillingsniveauet
v)
oplysninger om gennemførelsessatser for indeværende år og det foregående regnskabsår i forbindelse med programmet
i)
en samlet oversigt over forfaldsplanerne for betalinger, der efter program og udgiftsområde sammenfatter de betalinger, der skal foretages i efterfølgende regnskabsår til opfyldelse af budgetmæssige forpligtelser foreslået i budgetforslaget, som er indgået i foregående regnskabsår.
Hvor offentlig-private partnerskaber gør brug af finansielle instrumenter, inkluderes oplysningerne vedrørende disse instrumenter dog i det arbejdsdokument, der er omhandlet i stk. 4.
4.   I de tilfælde hvor Kommissionen gør brug af finansielle instrumenter, vedlægges budgetforslaget et arbejdsdokument, der for hvert finansielt instrument angiver følgende:
a)
en henvisning til det finansielle instrument og dets basisretsakt sammen med en generel beskrivelse af instrumentet, dets indvirkning på budgettet, dets varighed og merværdien af Unionens bidrag
b)
de finansielle institutioner, der er involveret i gennemførelsen, herunder eventuelle problemer i forbindelse med anvendelsen af artikel 155, stk. 2
c)
det finansielle instruments bidrag til opfyldelsen af det pågældende programs mål målt ud fra de fastsatte indikatorer, herunder, hvor det er relevant, den geografiske spredning
d)
de forventede transaktioner, herunder målvolumener baseret på den løftestangseffekt, der var sat som mål, og den forventede private kapital, der skal mobiliseres, eller, hvis der ikke foreligger oplysninger herom, på løftestangseffekten af de eksisterende finansielle instrumenter
e)
de budgetposter, der svarer til de pågældende transaktioner og de aggregerede budgetmæssige forpligtelser og betalinger fra budgettet
f)
det gennemsnitlige tidsrum mellem den budgetmæssige forpligtelse for de finansielle instrumenter og retlige forpligtelser for de enkelte projekter i form af egenkapital eller gæld, når denne varighed er længere end tre år
g)
indtægter og tilbagebetalinger i medfør af artikel 209, stk. 3, opført særskilt, herunder en evaluering af anvendelsen heraf
h)
værdien af egenkapitalinvesteringer i forhold til de foregående år
i)
det samlede beløb for hensættelser til tab og omkostninger såvel som eventuelle oplysninger om Unionens eksponering for finansiel risiko, herunder eventuelle eventualforpligtelser
j)
værdiforringelser og indfriede garantier både for det foregående år og de respektive akkumulerede tal
k)
det finansielle instruments præstation, herunder de investeringer, der er foretaget, målet og de opnåede løftestangs- og multiplikatoreffekter, og også en beløbsangivelse af den mobiliserede private kapital
l)
de tildelte ressourcer i den fælles hensættelsesfond og, når det er relevant, saldoen på forvaltningskontoen.
Arbejdsdokumentet omhandlet i første afsnit skal desuden indeholde en oversigt over de administrative omkostninger som følge af forvaltningsgebyrer og andre finansielle udgifter og driftsudgifter, der afholdes til forvaltningen af finansielle instrumenter, opstillet samlet og efter henholdsvis forvaltningspart og forvaltede finansielle instrument.
Kommissionen redegør for grundene til den i første afsnit, litra f), omhandlede varighed og forelægger, hvis det er relevant, en handlingsplan for afkortningen af varigheden inden for rammerne af den årlige dechargeperiode.
Det i første afsnit omhandlede arbejdsdokument skal i en klar og præcis tabel sammenfatte oplysninger efter finansielt instrument.
5.   I de tilfælde hvor Unionen har ydet en budgetgaranti, vedlægger Kommissionen budgetforslaget et arbejdsdokument, hvori der for hver budgetgaranti og for den fælles hensættelsesfond redegøres for følgende:
a)
en henvisning til budgetgarantien og dens basisretsakt sammen med en generel beskrivelse af budgetgarantien, dens indvirkning på de finansielle forpligtelser på budgettet, dens varighed og merværdien af Unionens bidrag
b)
budgetgarantiens modparter, herunder eventuelle problemer i forbindelse med anvendelsen af artikel 155, stk. 2
c)
budgetgarantiens bidrag til opfyldelsen af målene for budgetgarantien målt ud fra de fastsatte indikatorer, herunder, hvor det er relevant, den geografiske spredning og mobiliseringen af midler fra den private sektor
d)
oplysninger om de transaktioner, der er omfattet af budgetgarantien på aggregeret grundlag efter sektor, land og instrument, herunder, hvor det er relevant, porteføljer og støtte kombineret med andre EU-foranstaltninger
e)
de beløb, der er overført til modtagerne, og en vurdering af den løftestangseffekt, der er opnået som følge af de projekter, der støttes under budgetgarantien
f)
oplysninger aggregeret på samme grundlag som det, der er omhandlet i litra d), i forbindelse med træk på budgetgarantien, tab, udbytte, inddrevne beløb og andre betalinger, der er modtaget
g)
oplysninger om den finansielle forvaltning af den fælles hensættelsesfond samt dens præstation og risiko ved udgangen af det foregående kalenderår
h)
den faktiske tilførselssats for den fælles hensættelsesfond og, når det er relevant, de efterfølgende transaktioner i overensstemmelse med artikel 213, stk. 4
i)
kapitalstrømmene i den fælles hensættelsesfond i løbet af det foregående kalenderår samt væsentlige transaktioner og eventuelle andre relevante oplysninger om Unionens eksponering for finansiel risiko.
j)
i medfør af artikel 210, stk. 3, en vurdering af bæredygtigheden af eventualforpligtelser, som afholdes over budgettet, som følge af budgetgarantier eller finansiel bistand.
6.   Hvis Kommissionen gør brug af EU-trustfonde for foranstaltninger udadtil, vedlægger den budgetforslaget et detaljeret arbejdsdokument om de aktiviteter, der støttes via disse trustfonde, herunder:
a)
om gennemførelsen af disse, idet der bl.a. skal fremgå oplysninger om overvågningsordningerne med de enheder, der gennemfører trustfondene
b)
deres forvaltningsomkostninger
c)
bidrag fra andre donorer end Unionen
d)
en foreløbig vurdering af deres præstation på grundlag af betingelserne i artikel 234, stk. 3
e)
en beskrivelse af, hvordan deres aktiviteter har bidraget til de mål, der er fastlagt i basisretsakten for det instrument, hvorfra Unionens bidrag til trustfondene blev leveret.
7.   Kommissionen vedlægger budgetforslaget en liste over sine afgørelser om pålæggelse af bøder på det konkurrenceretlige område og beløbet af hver pålagt bøde sammen med oplysninger om, hvorvidt bøderne er blevet endelige, eller om de er eller stadig kan gøres til genstand for appel ved Den Europæiske Unions Domstol, samt om muligt oplysninger om, hvornår hver enkelt bøde forventes at blive endelig.
8.   Kommissionen vedlægger budgetforslaget et arbejdsdokument, der for hver budgetpost, for hvilken der opføres interne eller eksterne formålsbestemte indtægter, angiver:
a)
det anslåede beløb for sådanne indtægter, der skal opføres
b)
det anslåede beløb for sådanne indtægter fremført fra foregående år.
9.   Sammen med budgetforslaget forelægger Kommissionen også alle yderligere arbejdsdokumenter, som den finder nyttige, når Europa-Parlamentet og Rådet skal vurdere budgetanmodningerne.
10.   I overensstemmelse med artikel 8, stk. 5, i Rådets afgørelse 2010/427/EU 
(
38
)
 sender Kommissionen Europa-Parlamentet og Rådet et arbejdsdokument sammen med budgetforslaget, hvori følgende er udførligt beskrevet:
a)
alle administrations- og aktionsudgifter vedrørende Unionens optræden udadtil, herunder FUSP og den fælles sikkerheds- og forsvarspolitik, finansieret over budgettet
b)
EU-Udenrigstjenestens samlede administrationsudgifter for det foregående år opdelt på hver enkelt EU-delegation og udgifter for EU-Udenrigstjenestens centrale administration samt aktionsudgifter opdelt efter geografisk område (regioner, lande), tematisk område, EU-delegation og mission.
11.   Desuden skal følgende fremgå af arbejdsdokumentet, der er omhandlet i stk. 10:
a)
antallet af stillinger for hver lønklasse i hver kategori og det antal faste og midlertidige stillinger, herunder kontraktansat og lokalt ansat personale, der er godkendt inden for rammerne af bevillingerne i hver EU-delegation og i EU-Udenrigstjenestens centrale administration
b)
enhver forhøjelse eller nedskæring i forhold til det foregående regnskabsår af antallet af stillinger opdelt efter lønklasse og kategori i EU-Udenrigstjenestens centrale administration og samtlige EU-delegationer
c)
antallet af stillinger, der er godkendt for det pågældende regnskabsår og, for det foregående regnskabsår, såvel som antallet af stillinger, der er besat af diplomater udsendt fra medlemsstater, og af EU-tjenestemænd
d)
en detaljeret oversigt over alt personale i EU-delegationerne på tidspunktet for fremlæggelsen af budgetforslaget, herunder opdeling efter geografisk område, køn, land og mission, idet der sondres mellem stillinger i stillingsfortegnelsen, kontraktansatte, lokalt ansatte og udsendte nationale eksperter, og over bevillinger, der er anmodet om i budgetforslaget, til sådanne personaletyper med dertil svarende overslag over antal fuldtidsækvivalenter på basis af de bevillinger, der er anmodet om.
Artikel 42
Ændringsskrivelse til budgetforslaget
Kommissionen kan på grundlag af enhver ny oplysning, der ikke var til rådighed, da budgetforslaget blev fastlagt, på eget initiativ eller efter anmodning fra en anden EU-institution for så vidt angår deres respektive sektioner samtidigt forelægge Europa-Parlamentet og Rådet en eller flere ændringsskrivelser til budgetforslaget inden indkaldelsen af det forligsudvalg, der er omhandlet i artikel 314 i TEUF. Sådanne skrivelser kan omfatte en ændringsskrivelse med ajourførte udgiftsoverslag for navnlig landbruget.
Artikel 43
Medlemsstaters forpligtelser som følge af budgettets vedtagelse
1.   Europa-Parlamentets formand fastslår efter proceduren i artikel 314, stk. 9, i TEUF og Euratomtraktatens artikel 106A, at budgettet er endeligt vedtaget.
2.   Når det er fastslået, at budgettet er endeligt vedtaget, er medlemsstaterne fra den 1. januar i det følgende regnskabsår eller fra det tidspunkt, hvor det fastslås, at budgettet er endeligt vedtaget, hvis dette sker efter den 1. januar, forpligtet til at foretage betalinger til Unionen for skyldige beløb som nærmere fastsat i forordning (EU, Euratom) nr. 609/2014.
Artikel 44
Forslag til ændringsbudgetter
1.   Kommissionen kan i følgende tilfælde forelægge forslag til ændringsbudget, som primært er baseret på indtægter:
a)
for at opføre saldoen fra det foregående regnskabsår på budgettet i overensstemmelse med proceduren i artikel 18
b)
for at revidere overslaget over egne indtægter på grundlag af ajourførte økonomiske prognoser
c)
for at ajourføre det reviderede overslag over egne indtægter og andre indtægter såvel som for at evaluere tilstedeværelsen af og behovet for betalingsbevillinger.
Kommissionen kan i tilfælde af uundgåelige, særlige og uforudsete omstændigheder, navnlig med henblik på anvendelsen af Den Europæiske Unions Solidaritetsfond, forelægge forslag til ændringsbudgetter, der hovedsaglig er udgiftsdrevne.
2.   Anmodninger om ændringsbudgetter fra andre EU-institutioner end Kommissionen under samme omstændigheder som i stk. 1 sendes til Kommissionen.
Før fremlæggelsen af et forslag til ændringsbudget undersøger Kommissionen og de øvrige berørte EU-institutioner, hvilket spillerum der er for reallokering af de relevante bevillinger under særlig hensyntagen til en eventuel forventet underudnyttelse af bevillinger.
Artikel 43 finder anvendelse på ændringsbudgetter. Ændringsbudgetter begrundes i forhold til de budgetter, hvis overslag de ændrer.
3.   Kommissionen forelægger samtidig Europa-Parlamentet og Rådet sine forslag til ændringsbudgetter senest den 1. september i hvert regnskabsår, medmindre særlige og behørigt begrundede omstændigheder gør sig gældende, eller Den Europæiske Solidaritetsfond finder anvendelse, i hvilke tilfælde der kan fremlægges et forslag til ændringsbudget når som helst i årets løb. Den kan lade anmodninger om ændringsbudgetter fra andre EU-institutioner ledsage af en udtalelse.
4.   Forslag til ændringsbudgetter ledsages af de begrundelser og oplysninger om budgetgennemførelsen i det foregående og løbende regnskabsår, som foreligger ved udarbejdelsen af forslagene.
Artikel 45
Tidlig fremsendelse af overslag og budgetforslag
Kommissionen, Europa-Parlamentet og Rådet kan aftale at fremrykke visse datoer for fremsendelse af overslag samt for vedtagelse og fremsendelse af budgetforslaget. En sådan ordning må dog ikke medføre, at fristerne i artikel 314 i TEUF og Euratomtraktatens artikel 106A for behandlingen af disse tekster afkortes eller forlænges.
KAPITEL 2
Budgettets struktur og udformning
Artikel 46
Budgettets struktur
Budgettet består af følgende:
a)
en almindelig oversigt over indtægter og udgifter
b)
særskilte sektioner for hver EU-institution, bortset fra Det Europæiske Råd og Rådet, der indgår i samme sektion, med underopdeling i indtægter og udgifter.
Artikel 47
Budgetkontoplan
1.   Kommissionens indtægter samt de øvrige EU-institutioners indtægter og udgifter opdeles af Europa-Parlamentet og Rådet på afsnit, kapitler, artikler og konti i overensstemmelse med deres art eller formål.
2.   Oversigten over udgifter for budgetsektionen vedrørende Kommissionen opstilles efter en kontoplan vedtaget af Europa-Parlamentet og Rådet og opdelt efter udgifternes formål.
Hvert afsnit svarer til et politikområde og hvert kapitel svarer som udgangspunkt til et program eller en aktivitet.
Hvert afsnit kan omfatte aktionsbevillinger og administrationsbevillinger. Inden for hvert afsnit samles administrationsbevillingerne i et enkelt kapitel.
Budgetkontoplanen skal overholde principperne om specificering, forsvarlig økonomisk forvaltning og gennemsigtighed. Den skal sikre den klarhed og gennemsigtighed, som er nødvendig for budgetprocessen, gøre det lettere at identificere de vigtigste formål som afspejlet i de relevante retsgrundlag, åbne mulighed for valg vedrørende politiske prioriteter og muliggøre en effektiv gennemførelse.
3.   Kommissionen kan anmode om tilføjelse af et pro memoria (p.m.) til en post uden godkendte bevillinger. En sådan anmodning godkendes efter proceduren i artikel 31.
4.   Ved opstillingen efter formål opdeles administrationsbevillingerne inden for de enkelte afsnit som følger:
a)
udgifter vedrørende personale, der er godkendt i stillingsfortegnelsen, der skal omfatte et bevillingsbeløb og et antal stillinger i fortegnelsen svarende til disse udgifter
b)
udgifter til eksternt personale og øvrige udgifter omhandlet i artikel 30, stk. 1, første afsnit, litra b), som finansieres over udgiftsområdet »administration« under den flerårige finansielle ramme
c)
udgifter vedrørende ejendomme og andre hertil knyttede udgifter, herunder rengøring og vedligeholdelse, lejeudgifter, telekommunikation, vand, gas og elektricitet
d)
udgifter til eksternt personale og teknisk bistand direkte tilknyttet gennemførelsen af programmer.
Alle typer af Kommissionens administrationsudgifter, der er fælles for flere afsnit, opføres i en separat samlet oversigt opdelt efter type.
Artikel 48
Negative indtægter
1.   Budgettet må ikke indeholde negative indtægter, undtagen når det er resultatet af negativ forrentning af indlån i alt.
2.   De egne indtægter, der oppebæres i henhold til afgørelse 2014/335/EU, Euratom, er nettobeløb og opføres som sådanne i budgettets samlede oversigt over indtægter.
Artikel 49
Hensættelser
1.   Hver sektion i budgettet kan omfatte et afsnit med »hensættelser«. Bevillingerne opføres under det pågældende afsnit i et af følgende tilfælde:
a)
der findes ingen basisretsakt for den pågældende foranstaltning på det tidspunkt, hvor budgettet fastsættes
b)
der er stærkt begrundet usikkerhed om, hvorvidt bevillingerne under de pågældende budgetposter er tilstrækkelige, eller om det er muligt at gennemføre dem på betingelser, der er i overensstemmelse med princippet om forsvarlig økonomisk forvaltning.
Bevillingerne i nævnte afsnit kan kun anvendes efter overførsler i overensstemmelse med proceduren i denne forordnings artikel 30, stk. 1, første afsnit, litra c), hvor vedtagelsen af basisretsakten er omfattet af proceduren i artikel 294 i TEUF, og i overensstemmelse med proceduren i nærværende forordnings artikel 31 i alle øvrige tilfælde.
2.   I tilfælde af alvorlige vanskeligheder med gennemførelsen kan Kommissionen i løbet af regnskabsåret foreslå, at der overføres bevillinger til afsnittet »hensættelser«. Europa-Parlamentet og Rådet træffer afgørelse om sådanne overførsler efter artikel 31.
Artikel 50
Negativ reserve
Budgetsektionen vedrørende Kommissionen kan omfatte en »negativ reserve« på højst 200 000 000 EUR. En sådan reserve, der opføres under et særligt afsnit, omfatter kun betalingsbevillinger.
Denne negative reserve anvendes inden regnskabsårets udgang ved overførsler efter proceduren i artikel 30 og 31.
Artikel 51
Nødhjælpsreserve
1.   Budgetsektionen vedrørende Kommissionen omfatter en nødhjælpsreserve til tredjelande.
2.   Den i stk. 1 omhandlede reserve skal anvendes inden regnskabsårets udgang ved overførsler efter proceduren i artikel 30 og 32.
Artikel 52
Budgettets udformning
1.   Budgettet viser:
a)
i den almindelige oversigt over indtægter og udgifter:
i)
Unionens anslåede indtægter i det løbende regnskabsår (»år n«)
ii)
de anslåede indtægter i det foregående regnskabsår og indtægterne i år n–2
iii)
forpligtelses- og betalingsbevillingerne for år n
iv)
forpligtelses- og betalingsbevillingerne for det foregående regnskabsår
v)
de indgåede udgiftsforpligtelser og de betalte udgifter i år n–2, sidstnævnte også opført som procentdel af budgettet for år n
vi)
de relevante anmærkninger for hver underinddeling, jf. artikel 47, stk. 1, herunder henvisninger til basisretsakten, når der findes en sådan, og alle relevante forklaringer vedrørende arten af og formålet med bevillingerne
b)
i hver sektion indtægter og udgifter efter samme struktur som fastsat i litra a)
c)
for så vidt angår personale:
i)
for hver sektion en stillingsfortegnelse, der angiver antallet af stillinger i hver lønklasse inden for hver kategori og tjenestegruppe og antallet af faste og midlertidige stillinger, der godkendes inden for rammerne af budgetbevillingerne
ii)
en stillingsfortegnelse over det personale, der aflønnes over bevillingerne til forskning og teknologisk udvikling med henblik på direkte foranstaltninger, og en stillingsfortegnelse over det personale, der aflønnes over de samme bevillinger med henblik på indirekte foranstaltninger; fortegnelserne opdeles efter kategori og lønklasse og sondrer mellem faste og midlertidige stillinger, der godkendes inden for rammerne af budgetbevillingerne
iii)
en stillingsfortegnelse, der for hvert af de i artikel 70 omhandlede EU-organer, som modtager bidrag over budgettet, angiver antallet af stillinger for hver lønklasse og for hver kategori. Stillingsfortegnelserne skal ud for det antal stillinger, der godkendes for det pågældende regnskabsår, vise antallet af godkendte stillinger for det foregående år. Personalet ved Euratoms Forsyningsagentur opføres separat i Kommissionens stillingsfortegnelse
d)
for så vidt angår finansiel bistand og budgetgarantier:
i)
i den almindelige oversigt over indtægter budgetposter, der svarer til de pågældende transaktioner og er bestemt til opførelse af eventuelle tilbagebetalinger fra modtagere, der i første omgang har misligholdt deres forpligtelser. Disse poster forsynes med et pro memoria (p.m.) og ledsages af relevante anmærkninger
ii)
i budgetsektionen vedrørende Kommissionen:
—
de budgetposter, der vedrører budgetgarantier i forbindelse med de pågældende transaktioner. Disse poster forsynes med et pro memoria (p.m.), forudsat at der ikke herunder er opstået faktiske udgifter, der skal dækkes af endelige bevillinger
—
anmærkninger med henvisning til basisretsakten, de planlagte transaktioners omfang og varighed samt den budgetgaranti, som Unionen stiller i forbindelse med gennemførelsen af sådanne transaktioner
iii)
i et dokument vedlagt som bilag til budgetsektionen vedrørende Kommissionen til orientering også de tilsvarende risici:
—
løbende kapitaltransaktioner og gældsforvaltning
—
kapitaltransaktionerne og gældsforvaltningen i år n
e)
for så vidt angår finansielle instrumenter, der oprettes uden en basisretsakt:
i)
budgetposter, der svarer til de pågældende transaktioner
ii)
en generel beskrivelse af de finansielle instrumenter, herunder deres varighed og deres indvirkning på budgettet
iii)
de forventede transaktioner, herunder målvolumen baseret på den forventede løftestangs- og multiplikatoreffekt
f)
for så vidt angår de midler, der gennemføres af personer eller enheder i medfør af artikel 62, stk. 1, første afsnit, litra c):
i)
en henvisning til basisretsakten for det relevante program
ii)
tilsvarende budgetposter
iii)
en generel beskrivelse af foranstaltningen, herunder dens varighed og indvirkning på budgettet
g)
de samlede udgifter vedrørende FUSP opført under et kapitel med overskriften »FUSP« med specifikke artikler, som omfatter FUSP's udgifter og indeholder specifikke budgetposter, der som minimum anfører de enkelte større missioner.
2.   Europa-Parlamentet og Rådet kan ud over de dokumenter, der er omhandlet i stk. 1, vedlægge budgettet andre relevante dokumenter.
Artikel 53
Regler om stillingsfortegnelserne for personale
1.   De stillingsfortegnelser, der er omhandlet i artikel 52, stk. 1, litra c), udgør for hver EU-institution eller hvert EU-organ en ufravigelig grænse. Ingen udnævnelser må finde sted ud over den fastsatte grænse.
Med undtagelse af lønklasse AD 14, AD 15 og AD 16 kan hver EU-institution eller hvert EU-organ dog ændre sin stillingsfortegnelse med indtil 10 % af de godkendte stillinger på følgende betingelser:
a)
omfanget af personalebevillinger for hele regnskabsåret berøres ikke
b)
grænsen for det samlede antal godkendte stillinger for hver stillingsfortegnelse overskrides ikke
c)
EU-institutionen eller -organet har deltaget i en benchmarkingundersøgelse med andre EU-institutioner eller -organer iværksat gennem Kommissionens personalescreening.
EU-institutionen underretter Europa-Parlamentet og Rådet om sine hensigter, tre uger før den foretager de i andet afsnit omhandlede ændringer. Hvis der foreligger behørigt begrundede indsigelser, som enten Europa-Parlamentet eller Rådet har gjort opmærksom på inden denne frist, undlader EU-institutionen at foretage ændringerne, og proceduren i artikel 44 finder anvendelse.
2.   Uanset stk. 1, første afsnit, kan der kompenseres for virkningerne af deltidstjeneste, der er godkendt af ansættelsesmyndigheden i overensstemmelse med vedtægten, ved andre udnævnelser.
KAPITEL 3
Budgetdisciplin
Artikel 54
Overholdelse af den flerårige finansielle ramme og afgørelse 2014/335/EU, Euratom
Budgettet overholder den flerårige finansielle ramme og afgørelse 2014/335/EU, Euratom.
Artikel 55
EU-retsakters overholdelse af budgettet
Hvis gennemførelsen af en EU-retsakt medfører overskridelse af de disponible budgetbevillinger, må den finansielle gennemførelse af en sådan retsakt ikke finde sted, før budgettet er blevet ændret i overensstemmelse hermed.
AFSNIT IV
BUDGETGENNEMFØRELSE
KAPITEL 1
Almindelige bestemmelser
Artikel 56
Budgetgennemførelse i overensstemmelse med princippet om forsvarlig økonomisk forvaltning
1.   Kommissionen har ansvaret for budgetgennemførelsen med hensyn til indtægter og udgifter i overensstemmelse med denne forordning og inden for rammerne af de godkendte bevillinger.
2.   Medlemsstaterne samarbejder med Kommissionen, således at bevillingerne anvendes i overensstemmelse med princippet om forsvarlig økonomisk forvaltning.
Artikel 57
Information om videregivelse af personoplysninger til revisionsformål
I forbindelse med tilskud, udbud eller priser, der gennemføres ved direkte forvaltning, informeres potentielle tilskudsmodtagere, kandidater, tilbudsgivere og deltagere i overensstemmelse med forordning (EF) nr. 45/2001 om, at deres personoplysninger af hensyn til beskyttelsen af Unionens finansielle interesser kan videregives til interne revisionstjenester, til Revisionsretten eller til Det Europæiske Kontor for Bekæmpelse af Svig (OLAF) og mellem de anvisningsberettigede i Kommissionen og de forvaltningsorganer, der er omhandlet i nærværende forordnings artikel 69, og de EU-organer, der er omhandlet i nærværende forordnings artikel 70 og 71.
Artikel 58
Basisretsakt og undtagelser
1.   Bevillingerne på budgettet til EU-foranstaltninger anvendes kun, hvis der er vedtaget en basisretsakt.
2.   Uanset stk. 1 og på de betingelser, der er fastsat i stk. 3, 4 og 5, kan følgende bevillinger gennemføres uden en basisretsakt, forudsat at de foranstaltninger, de skal finansiere, falder ind under Unionens kompetence:
a)
bevillinger til pilotprojekter af eksperimentel art, der har til formål at vise, om en foranstaltning er gennemførlig og nyttig
b)
bevillinger til forberedende foranstaltninger inden for anvendelsesområdet for TEUF og Euratomtraktaten, der har til formål forberede forslag med henblik på vedtagelse af fremtidige foranstaltninger
c)
bevillinger til forberedende foranstaltninger inden for afsnit V i TEU
d)
bevillinger til punktuelle eller permanente foranstaltninger, som Kommissionen gennemfører i medfør af de opgaver, der i henhold til TEUF og Euratomtraktaten følger af dens prærogativer på det institutionelle plan ud over, bortset fra dens initiativret på det lovgivningsmæssige område til at fremsætte forslag som omhandlet i litra b), samt i medfør af særlige beføjelser, der tillægges den direkte ved artikel 154, 156, 159 og 160, artikel 168, stk. 2, artikel 171, stk. 2, artikel 173, stk. 2, artikel 175, stk. 2„ artikel 181, stk. 2, artikel 190, artikel 210, stk. 2, og artikel 214, stk. 6, i TEUF samt artikel 70 og artikel 77-85 i Euratomtraktaten
e)
bevillinger til hver enkelt EU-institutions drift i medfør af dens administrative autonomi.
3.   For så vidt angår de i stk. 2, litra a), omhandlede bevillinger må de relevante forpligtelsesbevillinger højst opføres på budgettet for to på hinanden følgende regnskabsår. De samlede bevillinger til pilotprojekter må ikke overstige 40 000 000 EUR pr. regnskabsår.
4.   For så vidt angår de i stk. 2, litra b), omhandlede bevillinger skal forberedende foranstaltninger indgå i en sammenhængende strategi og kan antage forskellige former. De relevante forpligtelsesbevillinger må højst opføres på budgettet for tre på hinanden følgende regnskabsår. Proceduren for vedtagelsen af den relevante basisretsakt skal være tilendebragt inden udgangen af det tredje regnskabsår. Under denne procedure skal der ved indgåelsen af bevillingsforpligtelser tages hensyn til den forberedende foranstaltnings særlige karakteristika for så vidt angår planlagte aktiviteter, mål og modtagere. Følgelig må de bevillinger, der er indgået forpligtelser for, ikke svare til dem, der tænkes anvendt til finansiering af den endelige foranstaltning.
De samlede bevillinger til nye forberedende foranstaltninger, der er omhandlet i stk. 2, litra b), må ikke overstige 50 000 000 EUR pr. regnskabsår, og de samlede bevillinger, som der faktisk er indgået forpligtelser for til forberedende foranstaltninger, må ikke overstige 100 000 000 EUR.
5.   For så vidt angår de i stk. 2, litra c), omhandlede bevillinger skal forberedende foranstaltninger begrænses til en kort periode og skal have til formål at fastlægge betingelserne for Unionens indsats for at opfylde målene for FUSP og for vedtagelsen af de nødvendige retlige instrumenter.
Med henblik på Unionens krisestyringsoperationer skal forberedende foranstaltninger bl.a. have til formål at vurdere de operative behov, sikre en hurtig første anvendelse af ressourcerne eller skabe betingelserne på stedet for iværksættelse af operationen. Forberedende foranstaltninger vedtages af Rådet på forslag fra den højtstående repræsentant.
For at sikre en hurtig gennemførelse af forberedende foranstaltninger underretter den højtstående repræsentant tidligst muligt Europa-Parlamentet og Kommissionen om Rådets hensigt om at iværksætte en forberedende foranstaltning og navnlig om de anslåede ressourcer, som er nødvendige til det pågældende formål. Kommissionen træffer alle de nødvendige foranstaltninger til at sikre, at midlerne udbetales hurtigt.
Finansieringen af foranstaltninger, som Rådet har vedtaget med henblik på forberedelse af Unionens krisestyringsoperationer i henhold til afsnit V i TEU, omfatter marginalomkostninger, som følger direkte af en specifik udsendelse til stedet af en mission eller et hold, som bl.a. involverer personale fra EU-institutioner, herunder højrisikoforsikring, rejse- og indkvarteringsudgifter og dagpenge.
Artikel 59
Andre EU-institutioners end Kommissionens budgetgennemførelse
1.   Kommissionen giver de øvrige EU-institutioner de nødvendige beføjelser til at gennemføre de sektioner af budgettet, som vedrører dem.
2.   For at lette gennemførelsen af deres bevillinger kan EU-institutioner indgå aftaler på tjenesteenhedsplan med hinanden, der fastsætter betingelserne for levering af tjenesteydelser og varer samt udførelse af bygge- og anlægsarbejder eller af ejendomskontrakter.
Disse aftaler skal gøre det muligt at overføre bevillinger eller kompensere for omkostninger som følge af deres gennemførelse.
3.   Der kan også indgås serviceleveranceaftaler som omhandlet i stk. 2 mellem afdelinger i EU-institutionerne, EU-organerne, europæiske kontorer, organer eller personer, der har fået overdraget gennemførelsen af specifikke aktioner i FUSP i henhold til afsnit V i TEU, og kontoret for generalsekretæren for Europaskolernes Øverste Råd. Kommissionen og de øvrige EU-institutioner aflægger regelmæssigt rapport til Europa-Parlamentet og til Rådet om de serviceleveranceaftaler, de indgår med andre EU-institutioner.
Artikel 60
Delegation af beføjelser vedrørende budgetgennemførelsen
1.   Kommissionen og hver af de øvrige EU-institutioner kan på de vilkår, der er fastsat i denne forordning og deres forretningsordener, og inden for fuldmagtsinstrumentets rammer delegere deres beføjelser vedrørende budgetgennemførelsen inden for deres respektive institutioner. De befuldmægtigede handler inden for rammerne af de beføjelser, som de udtrykkeligt har fået overdraget.
2.   Kommissionen kan i tillæg til stk. 1 delegere sine budgetgennemførelsesbeføjelser vedrørende aktionsbevillingerne under dens egen budgetsektion til EU-delegationschefer og for at sikre kontinuiteten under delegationschefers fravær til stedfortrædende EU-delegationschefer. En sådan delegation berører ikke det ansvar for budgetgennemførelsen, der påhviler EU-delegationschefer. Hvis EU-delegationschefers fravær overstiger fire uger, reviderer Kommissionen sin afgørelse om at delegere budgetgennemførelsesbeføjelser. Når EU-delegationscheferne og disses stedfortrædere, når førstnævnte ikke er til stede, fungerer som Kommissionens anvisningsberettigede ved videredelegation, anvender de Kommissionens budgetgennemførelsesbestemmelser og er underlagt samme pligter, forpligtelser og ansvar som enhver anden, der ved videredelegation fungerer som Kommissionens anvisningsberettigede.
Kommissionen kan trække den i første afsnit omhandlede delegation af beføjelser tilbage i overensstemmelse med sine egne regler.
Med henblik på første afsnit træffer den højtstående repræsentant de nødvendige foranstaltninger til at lette samarbejdet mellem EU-delegationerne og Kommissionens tjenestegrene.
3.   EU-Udenrigstjenesten kan undtagelsesvis delegere sine budgetgennemførelsesbeføjelser vedrørende aktionsbevillingerne under sin egen budgetsektion til kommissionsansatte ved EU-delegationen, hvis det er nødvendigt for at sikre kontinuiteten i forvaltningen af sådanne delegationer under EU-Udenrigstjenestens kompetente anvisningsberettigedes fravær fra det land, som vedkommendes delegation ligger i. I de undtagelsesvise tilfælde, hvor kommissionsansatte ved EU-delegationerne fungerer som EU-Udenrigstjenestens anvisningsberettigede ved videredelegation, anvender de EU-Udenrigstjenestens interne budgetgennemførelsesbestemmelser og er underlagt de samme pligter, forpligtelser og ansvar som enhver anden, der ved videredelegation fungerer som EU-Udenrigstjenestens anvisningsberettigede.
EU-Udenrigstjenesten kan trække den i første afsnit omhandlede delegation af beføjelser tilbage i overensstemmelse med sine egne regler.
Artikel 61
Interessekonflikter
1.   Finansielle aktører, jf. kapitel 4 i dette afsnit, og andre personer, herunder nationale myndigheder på ethvert niveau, der er involveret i budgetgennemførelse ved direkte, indirekte og delt forvaltning, herunder forberedende foranstaltninger med henblik herpå, revision eller kontrol, foretager ikke handlinger, der vil kunne medføre, at den pågældendes egne interesser kommer i konflikt med Unionens interesser. De træffer passende foranstaltninger for at undgå, at der opstår interessekonflikt i de funktioner, der henhører under deres ansvar, og for at afhjælpe situationer, der objektivt set kan opfattes som en interessekonflikt.
2.   Hvis der er risiko for en interessekonflikt, som involverer en ansat hos en national myndighed, forelægger den pågældende sagen for sin overordnede. Hvis der foreligger en sådan risiko for personale omfattet af vedtægten, forelægger den pågældende sagen for den relevante ved delegation bemyndigede anvisningsberettigede. Den relevante overordnede eller den ved delegation bemyndigede anvisningsberettigede bekræfter skriftligt, om der er konstateret en interessekonflikt. Hvis der er konstateret en interessekonflikt, sikrer ansættelsesmyndigheden eller den relevante nationale myndighed, at den pågældende indstiller alle aktiviteter i sagen. Den relevante ved delegation bemyndigede anvisningsberettigede eller den relevante nationale myndighed sikrer, at alle yderligere hensigtsmæssige foranstaltninger træffes i overensstemmelse med den relevante lovgivning.
3.   Med henblik på stk. 1 er der tale om interessekonflikt, når en upartisk og objektiv udøvelse af de opgaver, der påhviler en finansiel aktør eller en anden person omhandlet i stk. 1, bringes i fare af familiemæssige, følelsesmæssige, politiske, nationale eller økonomiske grunde eller enhver anden direkte eller indirekte personlig interesse.
KAPITEL 2
Gennemførelsesmetoder
Artikel 62
Metoder til budgetgennemførelse
1.   Kommissionen gennemfører budgettet på en af følgende måder:
a)
direkte (»direkte forvaltning«) som fastsat i artikel 125-153 ved dens tjenestegrene, herunder dens personale ved EU-delegationer under ledelse af de respektive delegationschefer i overensstemmelse med artikel 60, stk. 2, eller gennem forvaltningsorganer som omhandlet i artikel 69
b)
ved delt forvaltning med medlemsstaterne (»delt forvaltning«) som fastsat i artikel 63 og 125-129
c)
indirekte (»indirekte forvaltning«) som fastsat i artikel 125-149 og 154-159, hvis dette foreskrives i basisretsakten eller i de tilfælde, der er omhandlet i artikel 58, stk. 2, litra a)-d), ved at overdrage budgetgennemførelsesopgaver til:
i)
tredjelande eller organer, som tredjelande har udpeget
ii)
internationale organisationer eller deres agenturer, jf. artikel 156
iii)
Den Europæiske Investeringsbank (»EIB«) eller Den Europæiske Investeringsfond (»EIF«) eller begge, der optræder som en gruppe (»EIB-gruppen«)
iv)
de EU-organer, der er omhandlet i artikel 70 og 71
v)
offentligretlige organer, herunder medlemsstatsorganisationer
vi)
privatretlige organer, der har fået overdraget offentlige tjenesteydelsesopgaver, herunder medlemsstatsorganisationer, i det omfang de har fået stillet tilstrækkelige finansielle garantier
vii)
privatretlige organer undergivet lovgivningen i en medlemsstat, som har fået overdraget gennemførelsen af et offentlig-privat partnerskab, og som har fået stillet tilstrækkelige finansielle garantier
viii)
organer eller personer, der har fået overdraget gennemførelsen af specifikke aktioner i FUSP i henhold til afsnit V i TEU, og som er anført i den relevante basisretsakt.
For så vidt angår første afsnit, litra c), nr. vi), kan de krævede finansielle garantiers beløb fastsættes i den relevante basisretsakt og kan begrænses til det maksimale beløb for Unionens bidrag til det pågældende organ. I tilfælde af flere garanter fastsættes fordelingen af beløbet for det samlede ansvar, der skal dækkes af garantierne, i bidragsaftalen, der kan indeholde bestemmelser om, at hver garants ansvar skal stå i et rimeligt forhold til den andel, som dennes respektive bidrag til organet udgør.
2.   Med henblik på direkte forvaltning kan Kommissionen anvende de instrumenter, der er omhandlet i afsnit VII, VIII, IX, X og XII.
Med henblik på delt forvaltning er instrumenterne til budgetgennemførelse de, der er fastsat i de sektorspecifikke regler.
Med henblik på indirekte forvaltning anvender Kommissionen afsnit VI og, hvis der er tale om finansielle instrumenter og budgetgarantier, afsnit VI og X. De enheder, der medvirker til gennemførelsen, anvender de instrumenter til budgetgennemførelse, der er fastsat i den pågældende bidragsaftale.
3.   Kommissionen er ansvarlig for budgetgennemførelsen i overensstemmelse med artikel 317 i TEUF og må ikke uddelegere disse opgaver til tredjeparter, hvis disse opgaver indebærer en betydelig skønsmargen, der indebærer overvejelser af politisk art.
Kommissionen må ikke via aftaler i henhold til afsnit VII udlicitere opgaver, der indebærer udøvelse af offentlig myndighed eller udøvelse af skønsbeføjelser.
Artikel 63
Delt forvaltning med medlemsstaterne
1.   Når Kommissionen gennemfører budgettet ved delt forvaltning, delegeres der opgaver i tilknytning til budgetgennemførelsen til medlemsstaterne. Kommissionen og medlemsstaterne overholder principperne om forsvarlig økonomisk forvaltning, gennemsigtighed og ikkeforskelsbehandling og sikrer synligheden af Unionens foranstaltninger, når de forvalter EU-midler. Med henblik herpå opfylder Kommissionen og medlemsstaterne deres respektive kontrol- og revisionsforpligtelser og påtager sig det deraf følgende ansvar i medfør af denne forordning. Yderligere bestemmelser fastsættes i sektorspecifikke regler.
2.   Medlemsstaterne træffer ved udførelsen af deres opgaver i tilknytning til budgetgennemførelsen alle nødvendige foranstaltninger, herunder lovgivningsmæssige, reguleringsmæssige og administrative foranstaltninger, for at beskytte Unionens finansielle interesser, navnlig ved:
a)
at sikre, at foranstaltninger, der finansieres over budgettet, gennemføres korrekt og effektivt og i overensstemmelse med de relevante sektorspecifikke regler
b)
at udpege de organer, der har ansvaret for forvaltning og kontrol af EU-midler i overensstemmelse med stk. 3, og overvåge disse organer
c)
at forebygge, opdage og korrigere uregelmæssigheder og svig
d)
i overensstemmelse med denne forordning og de sektorspecifikke regler at samarbejde med Kommissionen, OLAF, Revisionsretten og, for så vidt angår de medlemsstater, der deltager i et forstærket samarbejde i henhold til Rådets forordning (EU) 2017/1939 
(
39
)
, med Den Europæiske Anklagemyndighed (EPPO), når den er oprettet.
For at beskytte Unionens finansielle interesser udfører medlemsstaterne under overholdelse af proportionalitetsprincippet og i overensstemmelse med denne artikel og de relevante sektorspecifikke regler forudgående og efterfølgende kontrol, herunder, hvor det er relevant, på stedet af repræsentative og/eller risikobaserede stikprøver af transaktioner. De inddriver også uretmæssigt udbetalte beløb og indleder retsforfølgning, hvis det i forbindelse hermed er nødvendigt.
Medlemsstaterne pålægger modtagerne sanktioner, der er effektive, står i et rimeligt forhold til overtrædelsen og har afskrækkende virkning, når det er foreskrevet i sektorspecifikke regler eller i specifikke bestemmelser i national ret.
Kommissionen overvåger som led i sin risikovurdering og i overensstemmelse med sektorspecifikke regler de forvaltnings- og kontrolsystemer, der er oprettet i medlemsstater. Kommissionen overholder i sit revisionsarbejde proportionalitetsprincippet og tager hensyn til størrelsen af den vurderede risiko i overensstemmelse med sektorspecifikke regler.
3.   Medlemsstaterne udpeger i overensstemmelse med de kriterier og procedurer, der er fastsat i sektorspecifikke regler, på passende niveau organer, som har ansvaret for forvaltning og kontrol af EU-midler. Sådanne organer kan også udføre opgaver uden tilknytning til forvaltningen af EU-midler og kan overdrage visse af deres opgaver til andre organer.
Ved udpegelsen af organer kan medlemsstaterne basere deres afgørelse på, om forvaltnings- og kontrolsystemerne i det væsentlige er de samme som dem, der allerede var indført for den foregående periode, og om de har fungeret effektivt.
Hvis revisions- og kontrolresultaterne viser, at de udpegede organer ikke længere opfylder kriterierne i de sektorspecifikke regler, træffer medlemsstaterne de nødvendige foranstaltninger til at sikre, at der rettes op på manglerne i gennemførelsen af disse organers opgaver, herunder ved at bringe udpegelsen til ophør i overensstemmelse med sektorspecifikke regler.
De sektorspecifikke regler definerer Kommissionens rolle i det forløb, der er fastsat i dette stykke.
4.   Organer udpeget i henhold til stk. 3 skal:
a)
indføre og sikre driften af et effektivt system til intern kontrol
b)
anvende et regnskabssystem, der rettidigt kan frembringe nøjagtige, fuldstændige og pålidelige oplysninger
c)
give de oplysninger, der kræves i henhold til stk. 5, 6 og 7
d)
sikre efterfølgende offentliggørelse i overensstemmelse med artikel 38, stk. 2-6.
Enhver behandling af personoplysninger skal overholde forordning (EU) 2016/679.
5.   Organer udpeget i henhold til stk. 3 giver senest den 15. februar i det følgende regnskabsår Kommissionen:
a)
deres regnskaber for de udgifter, der er afholdt i den relevante referenceperiode som fastlagt i sektorspecifikke regler, til udførelse af deres opgaver, og som blev forelagt Kommissionen til godtgørelse
b)
en årlig oversigt over de endelige revisionsberetninger og de udførte kontroller, herunder en analyse af arten og omfanget af fejl og svagheder, der er konstateret i systemerne, samt de korrigerende foranstaltninger, der er truffet eller planlagt.
6.   De i stk. 5, litra a), omhandlede regnskaber skal inkludere forfinansieringsbeløb og beløb, for hvilke inddrivelsesprocedurer er indledt eller afsluttet. De ledsages af en forvaltningserklæring, der bekræfter følgende ud fra de personers synspunkt, der er ansvarlige for forvaltningen af midlerne:
a)
at oplysningerne er korrekt udformet, fuldstændige og nøjagtige
b)
at udgifterne er anvendt til de tilsigtede formål som fastlagt i sektorspecifikke regler
c)
at de eksisterende kontrolsystemer sikrer de underliggende transaktioners lovlighed og formelle rigtighed.
7.   De i stk. 5, litra a), omhandlede regnskaber og den i nævnte stykkes litra b) omhandlede oversigt ledsages af en udtalelse fra et uafhængigt revisionsorgan, der er udarbejdet i overensstemmelse med internationalt anerkendte revisionsstandarder. Udtalelsen skal fastslå, hvorvidt regnskaberne giver et retvisende og rimeligt billede, hvorvidt de udgifter, for hvilke der er søgt om godtgørelse fra Kommissionen, er lovlige og formelt korrekte, og hvorvidt de indførte kontrolsystemer fungerer ordentligt. Det skal også fremgå af udtalelsen, hvorvidt revisionsarbejdet rejser tvivl om de tilsikringer, der er gjort i den forvaltningserklæring, der er omhandlet i stk. 6.
Kommissionen kan efter meddelelse fra den berørte medlemsstat undtagelsesvis forlænge den frist den 15. februar, der er fastsat i stk. 5, til den 1. marts.
Medlemsstaterne kan på det relevante niveau offentliggøre de oplysninger, som er omhandlet i stk. 5 og 6 samt i nærværende stykke.
Medlemsstaterne kan herudover forelægge erklæringer, som er undertegnet på det relevante niveau, for Europa-Parlamentet, Rådet og Kommissionen baseret på oplysninger som omhandlet i stk. 5 og 6 og i nærværende stykke.
8.   For at sikre, at EU-midlerne anvendes i overensstemmelse med de relevante regler, skal Kommissionen:
a)
anvende procedurer for gennemgangen og godkendelsen af de udpegede organers regnskaber og derved sikre, at regnskaberne er fuldstændige, nøjagtige og retvisende
b)
udelukke udgifter, der er foretaget i strid med de relevante regler, fra EU-finansiering
c)
afbryde betalingsfrister eller suspendere betalinger, når det er foreskrevet i sektorspecifikke regler.
Kommissionen ophæver fuldstændigt eller delvist afbrydelsen af betalingsfrister eller suspenderingen af betalinger, når en medlemsstat har fremsat sine bemærkninger, og så snart den har truffet eventuelt nødvendige foranstaltninger. Alle forpligtelser efter nærværende stykke behandles i den årsberetning, der er omhandlet i artikel 74, stk. 9.
9.   Sektorspecifikke regler skal tage hensyn til behovene hos EU-programmerne for europæisk territorialt samarbejde, navnlig hvad angår indholdet af forvaltningserklæringen, forløbet i stk. 3 og revisionsfunktionen.
10.   Kommissionen udarbejder en fortegnelse over organer, der efter sektorspecifikke regler er ansvarlige for forvaltnings-, certificerings- og revisionsaktiviteter.
11.   Medlemsstaterne kan anvende midler, der tildeles dem ved delt forvaltning, i kombination med de foranstaltninger og instrumenter, der gennemføres i medfør af forordning (EU) 2015/1017, i overensstemmelse med de betingelser, som er fastsat i de relevante sektorspecifikke regler.
KAPITEL 3
Europæiske kontorer og EU-organer
Afdeling 1
Europæiske kontorer
Artikel 64
Omfanget af de europæiske kontorers beføjelser
1.   Inden der oprettes et nyt europæisk kontor, udarbejder Kommissionen en cost-benefit-analyse og en vurdering af de tilknyttede risici, underretter Europa-Parlamentet og Rådet om resultaterne heraf og foreslår at opføre de nødvendige bevillinger i et bilag til budget sektionen vedrørende Kommissionen.
2.   Inden for rammerne af deres beføjelser:
a)
skal de europæiske kontorer udføre de obligatoriske opgaver, der er fastsat i retsakten om deres oprettelse eller i andre EU-retsakter
b)
kan de europæiske kontorer i overensstemmelse med artikel 66 udføre ikkeobligatoriske opgaver, der er godkendt af deres forvaltningskomitéer under hensyntagen til cost-benefit-forholdet og de tilknyttede risici for de involverede parter.
3.   Dette afsnit finder med undtagelse af nærværende artikels stk. 4, artikel 66 og artikel 67, stk. 1, 2 og 3, anvendelse på OLAF.
4.   Kommissionens interne revisor er ansvarlig for udførelsen af alle de opgaver, der er omhandlet i dette afsnits kapitel 8.
Artikel 65
Bevillinger vedrørende europæiske kontorer
1.   De bevillinger, der godkendes til gennemførelsen af hvert europæisk kontors opgaver, opføres under en specifik budgetpost i budgetsektionen vedrørende Kommissionen og udspecificeres i et bilag til denne sektion.
Det bilag, der er omhandlet i første afsnit, udformes som en oversigt over indtægter og udgifter, der opdeles på samme måde som budgetsektionerne.
De bevillinger, der opføres i bilaget:
a)
skal dække alle de finansielle behov, hvert europæisk kontor har i forbindelse med udførelsen af de obligatoriske opgaver, der er fastsat i retsakten om dets oprettelse eller i andre EU-retsakter
b)
kan dække et europæisk kontors finansielle behov i forbindelse med udførelsen af de opgaver, som EU-institutioner, EU-organer, andre europæiske kontorer og agenturer oprettet ved eller i medfør af traktaterne anmoder om, og som er godkendt i overensstemmelse med retsakten om kontorets oprettelse.
2.   For så vidt angår de bevillinger, der er opført i bilaget for hvert europæisk kontor, delegerer Kommissionen beføjelserne som anvisningsberettiget til det pågældende europæiske kontors direktør i overensstemmelse med artikel 73.
3.   Stillingsfortegnelsen for hvert europæisk kontor knyttes som bilag til Kommissionens stillingsfortegnelse.
4.   Direktøren for hvert europæisk kontor træffer afgørelse om overførsler inden for det i stk. 1 omhandlede bilag. Kommissionen underretter Europa-Parlamentet og Rådet om sådanne overførsler.
Artikel 66
Ikkeobligatoriske opgaver
1.   For så vidt angår de ikkeobligatoriske opgaver, der er omhandlet i artikel 64, stk. 2, litra b), kan et europæisk kontor:
a)
få delegation til dets direktør fra EU-institutioner, EU-organer og andre europæiske kontorer sammen med en delegation af den anvisningsberettigedes beføjelser vedrørende bevillinger, der er opført i budgetsektionen vedrørende EU-institutionen, EU-organet eller det andet europæiske kontor
b)
indgå ad hoc-serviceleveranceaftaler med EU-institutioner, EU-organer, andre europæiske kontorer eller tredjeparter.
2.   I de i stk. 1, litra a), omhandlede tilfælde fastsætter de pågældende EU-institutioner, EU-organer og andre europæiske kontorer grænserne og betingelserne for delegationen af beføjelser. En sådan delegation aftales i overensstemmelse med retsakten om oprettelse af det europæiske kontor, navnlig hvad angår betingelserne og retningslinjerne for delegationen.
3.   I de i stk. 1, litra b), omhandlede tilfælde vedtager direktøren for det europæiske kontor i overensstemmelse med retsakten om dets oprettelse de specifikke bestemmelser for gennemførelsen af opgaverne, dækningen af påløbne omkostninger og den dertil svarende regnskabsføring. Det europæiske kontor underretter de pågældende EU-institutioner, EU-organer eller andre europæiske kontorer om resultaterne af dette regnskab.
Artikel 67
Europæiske kontorers regnskaber
1.   Hvert europæisk kontor opstiller et regnskab over sine udgifter, som gør det muligt at fastslå andelen af leverede ydelser til de enkelte EU-institutioner, EU-organer eller andre europæiske kontorer. Det pågældende europæiske kontors direktør vedtager efter styrelsesudvalgets godkendelse de kriterier, som regnskabet skal baseres på.
2.   Anmærkningerne vedrørende den særlige budgetpost, hvorunder de samlede bevillinger til hvert europæisk kontor, der har fået delegeret beføjelser som anvisningsberettiget i henhold til artikel 66, stk. 1, litra a), er opført, skal vise et overslag over omkostningerne i forbindelse med de ydelser, som det pågældende kontor leverer til hver(t) af de pågældende EU-institutioner, EU-organer og andre europæiske kontorer. Dette skal udarbejdes på grundlag af det regnskab, der er omhandlet i nærværende artikels stk. 1.
3.   Hvert europæisk kontor, der har fået delegeret beføjelser som anvisningsberettiget i henhold til artikel 66, stk. 1, litra a), underretter de pågældende EU-institutioner, EU-organer og andre europæiske kontorer om resultaterne af det regnskab, der er omhandlet i nærværende artikels stk. 1.
4.   Hvert europæisk kontors regnskab udgør en integrerende del af Unionens regnskab efter artikel 241.
5.   Kommissionens regnskabsfører kan på forslag af det pågældende europæiske kontors styrelsesudvalg delegere nogle af sine beføjelser vedrørende inddrivelsen af indtægter og betaling af udgifter, der udføres direkte af det pågældende europæiske kontor, til en af det europæiske kontors ansatte.
6.   Til dækning af et europæisk kontors likviditetsbehov kan Kommissionen på forslag af styrelsesudvalget åbne bank- og postgirokonti i kontorets navn. Ved regnskabsårets udløb afstemmes og reguleres den årlige kassesaldo mellem det pågældende europæiske kontor og Kommissionen.
Afdeling 2
Agenturer og EU-organer
Artikel 68
Anvendelse på Euratoms Forsyningsagentur
Denne forordning finder anvendelse på gennemførelsen af budgettet for Euratoms Forsyningsagentur.
Artikel 69
Forvaltningsorganer
1.   Kommissionen kan delegere beføjelser til forvaltningsorganer til helt eller delvist at gennemføre et EU-program eller -projekt, herunder pilotprojekter og forberedende foranstaltninger og afholdelsen af administrationsudgifter, på dens vegne og ansvar, jf. Rådets forordning (EF) nr. 58/2003 
(
40
)
. Forvaltningsorganer oprettes ved en kommissionsafgørelse og er juridiske personer efter EU-retten. De modtager et årligt bidrag.
2.   Forvaltningsorganers direktører fungerer som delegerede anvisningsberettigede for gennemførelsen af aktionsbevillingerne vedrørende de EU-programmer, som de helt eller delvis forvalter.
3.   Et forvaltningsorgans styrelsesudvalg kan aftale med Kommissionen, at Kommissionens regnskabsfører også skal fungere som regnskabsfører for det pågældende forvaltningsorgan. Styringsudvalget kan også overdrage dele af det pågældende forvaltningsorgans regnskabsførers opgaver til Kommissionens regnskabsfører under hensyn til omkostningseffektiviteten. I begge tilfælde skal der træffes de nødvendige forholdsregler for at undgå enhver interessekonflikt.
Artikel 70
Organer nedsat i henhold til TEUF og Euratomtraktaten
1.   Kommissionen tillægges beføjelser til at vedtage delegerede retsakter i overensstemmelse med artikel 269 for at supplere denne forordning med en rammefinansforordning for organer, der er nedsat i henhold til TEUF og Euratomtraktaten, og som er juridiske personer og modtager bidrag over budgettet.
2.   Rammefinansforordningen skal tage udgangspunkt i de principper og regler, der er fastlagt i nærværende forordning, under hensyntagen til de i stk. 1 omhandlede organers særlige forhold.
3.   De finansielle bestemmelser for de organer, der er omhandlet i stk. 1, må ikke afvige fra rammefinansforordningen, medmindre det er nødvendigt på grund af deres særlige behov og med forbehold af Kommissionens forudgående samtykke.
4.   Europa-Parlamentet meddeler efter henstilling fra Rådet decharge for gennemførelsen af de i stk. 1 omhandlede organers budgetter. De organer, der er omhandlet i stk. 1, samarbejder fuldt ud med de EU-institutioner, der er involveret i dechargeproceduren, og tilvejebringer, når det er relevant, de nødvendige supplerende oplysninger, herunder ved at deltage i møder i de relevante organer.
5.   Kommissionens interne revisor har samme beføjelser over for de i stk. 1 omhandlede organer som over for Kommissionen.
6.   En uafhængig ekstern revisor skal verificere, at årsregnskaberne for hvert af de i stk. 1 omhandlede organer giver et korrekt billede af det relevante organs indtægter, udgifter og finansielle stilling inden konsolideringen i Kommissionens endelige årsregnskab. Medmindre andet er bestemt i den relevante basisretsakt, udarbejder Revisionsretten en særlig årsberetning om hvert organ i overensstemmelse med kravene i artikel 287, stk. 1, i TEUF. Ved udarbejdelsen af den pågældende beretning tager Revisionsretten det revisionsarbejde, der er udført af den uafhængige eksterne revisor, og de foranstaltninger, der er truffet som reaktion på revisorens konklusioner, i betragtning.
7.   Alle aspekter af de i stk. 6 omhandlede uafhængige eksterne revisioner, herunder rapporterede konklusioner, forbliver under Revisionsrettens fulde ansvar.
Artikel 71
Offentlig-private partnerskabsorganer
Organer, der er juridiske personer, og som er nedsat ved en basisretsakt og har fået overdraget gennemførelsen af et offentlig-privat partnerskab, vedtager deres egne finansielle bestemmelser.
Disse bestemmelser skal omfatte et sæt principper, der er nødvendige for at sikre forsvarlig økonomisk forvaltning af EU-midler.
Kommissionen tillægges beføjelser til at vedtage delegerede retsakter i overensstemmelse med artikel 269 for at supplere denne forordning med en finansforordningsmodel, der fastlægger de principper, der er nødvendige for at sikre forsvarlig økonomisk forvaltning af EU-midler, og som skal baseres på artikel 154.
De finansielle bestemmelser for de offentlig-private partnerskabsorganer må ikke afvige fra finansforordningsmodellen, medmindre det er nødvendigt på grund af deres særlige behov og med forbehold af Kommissionens forudgående samtykke.
Artikel 70, stk. 4-7, finder anvendelse på offentlig-private partnerskabsorganer.
KAPITEL 4
Finansielle aktører
Afdeling 1
Princippet om adskillelse af funktioner
Artikel 72
Adskillelse af funktioner
1.   Funktionerne som anvisningsberettiget og regnskabsfører skal være adskilte og er indbyrdes uforenelige.
2.   Hver EU-institution giver hver enkelt finansiel aktør de ressourcer, der er nødvendige for, at vedkommende kan udføre sine funktioner, samt en detaljeret beskrivelse af den pågældendes opgaver, rettigheder og forpligtelser.
Afdeling 2
Den anvisningsberettigede
Artikel 73
Den anvisningsberettigede
1.   Hver EU-institution udøver funktionen som anvisningsberettiget.
2.   I dette afsnit forstås ved »ansatte« personer, der er omfattet af vedtægten.
3.   Hver EU-institution delegerer under overholdelse af betingelserne i sin forretningsorden funktionen som anvisningsberettiget til ansatte på et passende niveau. Den angiver i sine interne administrative regler, hvilke ansatte den delegerer disse funktioner til, omfanget af de delegerede beføjelser, og hvorvidt personerne, til hvem disse beføjelser er delegeret, kan videredelegere beføjelserne.
4.   Funktionen som anvisningsberettiget kan kun delegeres eller videredelegeres til ansatte.
5.   Den ansvarlige anvisningsberettigede handler inden for de grænser, der er fastsat i fuldmagtsinstrumentet. Den ansvarlige anvisningsberettigede kan bistås af en eller flere ansatte, der har til opgave under den anvisningsberettigedes ansvar at gennemføre visse transaktioner, der er nødvendige for budgetgennemførelsen og tilvejebringelsen af finansielle og forvaltningsmæssige oplysninger.
6.   Hver af de EU-institutioner og hvert af de EU-organer, der er omhandlet i artikel 70, underretter Europa-Parlamentet, Rådet, Revisionsretten og Kommissionens regnskabsfører inden to uger fra udpegelsen og fratrædelsen af ved delegation bemyndigede anvisningsberettigede, interne revisorer og regnskabsførere og om eventuelle interne bestemmelser, som institutionen eller organet vedtager om finansielle anliggender.
7.   Hver EU-institution underretter Revisionsretten om delegation af beføjelser og om udpegelsen af forskudsbestyrere i henhold til artikel 79 og 88.
Artikel 74
Den anvisningsberettigedes beføjelser og opgaver
1.   Den anvisningsberettigede er i den pågældende EU-institution ansvarlig for, at indtægter modtages, og udgifter afholdes, i overensstemmelse med princippet om forsvarlig økonomisk forvaltning, herunder ved at sikre præstationsrapportering, og for at sikre, at kravene om lovlighed og formel rigtighed samt ligebehandling af modtagerne overholdes.
2.   Med henblik på stk. 1 etablerer den ved delegation bemyndigede anvisningsberettigede i overensstemmelse med artikel 36 og de minimumsstandarder, der er fastsat af den enkelte EU-institution, og under hensyn til de risici, der er forbundet med forvaltningsmiljøet og arten af de finansierede foranstaltninger, en organisatorisk struktur samt interne kontrolsystemer, der er tilpasset udførelsen af opgaverne. Etableringen af en sådan struktur og sådanne systemer understøttes af en omfattende risikoanalyse, der tager hensyn til overvejelser vedrørende deres omkostningseffektivitet og præstation.
3.   Den anvisningsberettigede indgår med henblik på afholdelsen af udgifter budgetmæssige og retlige forpligtelser, fastsætter udgifter og anviser betalinger samt foretager de handlinger, der er nødvendige forud for gennemførelsen af bevillingerne.
4.   Den ansvarlige anvisningsberettigede skal med henblik på at modtage indtægter udfærdige overslag over fordringer, fastlægge udestående fordringer og udstede indtægtsordrer. Hvor det er relevant, giver den ansvarlige anvisningsberettigede afkald på konstaterede fordringer.
5.   For at forhindre fejl og uregelmæssigheder, inden transaktioner godkendes, og for at afbøde risici for manglende opfyldelse af målene, er hver transaktion genstand for mindst en forudgående kontrol af de operationelle og finansielle aspekter af transaktionen på grundlag af en flerårig kontrolstrategi, der tager hensyn til risikoen.
Omfanget af den forudgående kontrol med hensyn til hyppighed og intensitet fastlægges af den ansvarlige anvisningsberettigede under hensyntagen til resultaterne af tidligere kontrol og ud fra en vurdering af risici og omkostningseffektivitet på grundlag af den anvisningsberettigedes egen risikoanalyse. I tilfælde af tvivl kan den anvisningsberettigede, som er ansvarlig for godkendelsen af de pågældende transaktioner, som led i den forudgående kontrol anmode om yderligere oplysninger eller udføre kontrol på stedet med henblik på at opnå rimelig sikkerhed.
For hver enkelt transaktion udføres verificeringen af andre ansatte end dem, der iværksatte transaktionen. De ansatte, der udfører verificeringen af en transaktion, må ikke være underordnet dem, der iværksatte transaktionen.
6.   Den ved delegation bemyndigede anvisningsberettigede kan indføre efterfølgende kontrol for at opdage og korrigere fejl og uregelmæssigheder i transaktioner, efter at de er blevet godkendt. Sådan kontrol kan ske på grundlag af stikprøver afhængigt af risikoen og skal tage hensyn til resultaterne af forudgående kontrol såvel som overvejelser vedrørende omkostningseffektivitet og præstation.
Den efterfølgende kontrol foretages af andre ansatte end dem, som har haft ansvaret for den forudgående kontrol. De ansatte, der er ansvarlige for den efterfølgende kontrol, må ikke være underordnet de ansatte, der er ansvarlige for den forudgående kontrol.
Regler og procedurer, herunder tidsfrister, for revision af tilskudsmodtagerne skal være klare, konsekvente og gennemsigtige og stilles til rådighed for tilskudsmodtagerne, når tilskudsaftalen underskrives.
7.   De anvisningsberettigede og ansatte, der er ansvarlige for budgetgennemførelsen, skal have de nødvendige faglige færdigheder.
I hver EU-institution sikrer den ved delegation bemyndigede anvisningsberettigede følgende:
a)
at de ved videredelegation bemyndigede anvisningsberettigede og deres ansatte modtager regelmæssigt opdaterede og hensigtsmæssige oplysninger om og kurser i kontrolstandarderne og metoderne og teknikkerne til det formål
b)
at der om nødvendigt træffes foranstaltninger til at sikre, at kontrolsystemerne fungerer effektivt i overensstemmelse med stk. 2.
8.   Hvis en ansat, der deltager i den økonomiske forvaltning af og kontrollen med transaktionerne, finder, at en beslutning, som dennes overordnede pålægger vedkommende at effektuere eller acceptere, er i strid med gældende regler, med princippet om forsvarlig økonomisk forvaltning eller med de faglige regler, som vedkommende skal overholde, underretter vedkommende sin nærmeste umiddelbart overordnede herom. Hvis den ansatte gør dette skriftligt, skal den nærmeste umiddelbart overordnede svare skriftligt. Hvis den umiddelbart overordnede ikke reagerer eller bekræfter den oprindelige beslutning eller instruks, og den ansatte finder, at denne bekræftelse ikke er tilstrækkelig i betragtning af de fremsatte forbehold, underretter den ansatte skriftligt den ved delegation bemyndigede anvisningsberettigede herom. Hvis sidstnævnte ikke svarer inden for en rimelig frist afhængig af sagens omstændigheder og under alle omstændigheder senest inden en måned, underretter den ansatte det relevante panel, der er omhandlet i artikel 143.
I tilfælde af ulovlige aktiviteter, svig eller korruption, som kan skade Unionens interesser, underretter den ansatte de myndigheder og organer, der er udpeget i vedtægten og i EU-institutioners afgørelser om nærmere vilkår og betingelser for interne undersøgelser i forbindelse med forebyggelse af svig, korruption og andre ulovlige aktiviteter til skade for Unionens interesser. Aftaler med eksterne revisorer, der udfører revisioner af Unionens finansielle forvaltning, skal indeholde en forpligtelse for den eksterne revisor til at underrette den ved delegation bemyndigede anvisningsberettigede om enhver mistanke om ulovlig aktivitet, svig eller korruption, som kan skade Unionens interesser.
9.   Den ved delegation bemyndigede anvisningsberettigede redegør over for EU-institutionen for sin virksomhed i en årsberetning, der indeholder oplysninger om de finansielle og forvaltningsmæssige forhold, herunder kontrolresultater, med erklæring om, at vedkommende, medmindre andet er præciseret i eventuelle forbehold vedrørende nærmere afgrænsede indkomst- og udgiftsområder, har rimelig sikkerhed for at:
a)
oplysningerne i beretningen giver et retvisende og rimeligt billede
b)
de midler, der var afsat til de i beretningen beskrevne aktiviteter, er anvendt til de tilsigtede formål og i overensstemmelse med princippet om forsvarlig økonomisk forvaltning, og
c)
at de eksisterende kontrolprocedurer giver de nødvendige garantier for de underliggende transaktioners lovlighed og formelle rigtighed.
Årsberetningen skal indeholde oplysninger om de transaktioner, der er gennemført i forhold til de opstillede mål og overvejelser vedrørende præstation i de strategiske planer, om de dermed forbundne risici, om, hvordan de disponible ressourcer er udnyttet, og om det interne kontrolsystems efficiens og effektivitet. Beretningen skal inkludere en overordnet vurdering af omkostningerne og fordelene ved kontrollen og oplysninger om, i hvilket omfang de godkendte aktionsudgifter bidrager til at nå Unionens strategiske mål og skaber en merværdi på EU-plan. Kommissionen udarbejder en sammenfatning af årsberetningerne for det foregående år.
De anvisningsberettigedes årsberetninger for regnskabsåret og, hvor det er relevant, de ved delegation bemyndigede anvisningsberettigede i EU-institutionerne, EU-organerne, de europæiske kontorer og agenturerne offentliggøres senest den 1. juli det følgende regnskabsår på webstedet for den pågældende EU-institution eller det pågældende europæiske kontor, EU-organ eller agentur på en lettilgængelig måde, med forbehold af behørigt begrundede fortroligheds- og sikkerhedshensyn.
10.   De ved delegation bemyndigede anvisningsberettigede registrerer for hvert regnskabsår de kontrakter, der er indgået efter udbud med forhandling, jf. bilag I, punkt 11.1, litra a)-f), og punkt 39. Hvis andelen af udbud med forhandling set i forhold til antallet af kontrakter tildelt af samme ved delegation bemyndigede anvisningsberettigede er steget væsentligt i forhold til tidligere år, eller hvis denne andel er betydeligt større end det gennemsnit, der er registreret i EU-institutionen, aflægger den ansvarlige anvisningsberettigede rapport til den pågældende EU-institution og redegør for de foranstaltninger, der eventuelt er truffet for at ændre på denne tendens. Hver EU-institution fremsender en rapport vedrørende udbud med forhandling til Europa-Parlamentet og Rådet. For Kommissionens vedkommende vedlægges denne rapport som bilag til den sammenfatning af årsberetningerne, der er omhandlet i stk. 9.
Artikel 75
De anvisningsberettigedes opbevaring af bilag
Den anvisningsberettigede etablerer papirbaserede eller elektroniske systemer til opbevaring af originale bilag knyttet til budgetgennemførelsen. Sådanne bilag skal opbevares i mindst fem år regnet fra Europa-Parlamentets meddelelse af decharge for det regnskabsår, som bilagene vedrører.
Uden at dette berører stk. 1, skal bilag vedrørende transaktioner under alle omstændigheder opbevares indtil udgangen af året efter, at de pågældende transaktioner er endeligt afsluttet.
Personoplysninger i bilag slettes om muligt, når disse oplysninger ikke er nødvendige med henblik på budgetdecharge, kontrol og revision. Artikel 37, stk. 2, i forordning (EF) nr. 45/2001 finder anvendelse på opbevaring af trafikdata.
Artikel 76
EU-delegationschefernes beføjelser og opgaver
1.   Hvis EU-delegationschefer fungerer som anvisningsberettigede ved videredelegation i overensstemmelse med artikel 60, stk. 2, er de underlagt Kommissionen som den EU-institution, der er ansvarlig for fastsættelsen, udøvelsen, overvågningen og vurderingen af deres opgaver og ansvar som anvisningsberettigede ved videredelegation, og de samarbejder tæt med Kommissionen om korrekt gennemførelse af midlerne, navnlig med henblik på at sikre de finansielle transaktioners lovlighed og formelle rigtighed, overholdelse af princippet om forsvarlig økonomisk forvaltning i forvaltningen af midlerne og effektiv beskyttelse af Unionens finansielle interesser. De er underlagt Kommissionens interne regler og Kommissionens charter ved gennemførelsen af de finansielle forvaltningsopgaver, der er videredelegeret til dem. De kan ved udførelsen af deres funktioner bistås af kommissionsansatte ved EU-delegationerne.
EU-delegationschefer træffer til det formål de nødvendige foranstaltninger for at forhindre enhver situation, som kan bringe Kommissionens evne til at leve op til sit ansvar for gennemførelsen af det budget, de er pålagt ved videredelegation, i fare og forhindre enhver konflikt mellem prioriteter, der sandsynligvis kan få indvirkning på de finansielle forvaltningsopgaver, som de varetager ved videredelegation.
Opstår der en situation eller en konflikt som omhandlet i andet afsnit, underretter EU-delegationschefer straks Kommissionens og EU-Udenrigstjenestens ansvarlige generaldirektører herom. Disse generaldirektører træffer passende foranstaltninger til afhjælpning af situationen.
2.   EU-delegationschefer, der befinder sig i en situation som den, der er omhandlet i artikel 74, stk. 8, henviser spørgsmålet til det panel, der er omhandlet i artikel 143. Er der tale om ulovlig aktivitet, svig eller korruption, der vil kunne skade Unionens interesser, underretter delegationschefen de myndigheder og organer, der er udpeget i den relevante lovgivning.
3.   EU-delegationschefer, der fungerer som anvisningsberettigede ved videredelegation i overensstemmelse med artikel 60, stk. 2, aflægger rapport til deres ved delegation bemyndigede anvisningsberettigede, således at sidstnævnte kan indføje rapporterne i den årsberetning, der er omhandlet i artikel 74, stk. 9. EU-delegationschefers rapporter skal indeholde oplysninger om efficiensen og effektiviteten af interne kontrolsystemer, der er etableret i deres delegation, og om forvaltningen af opgaver, de varetager ved subdelegation, samt indeholde den i artikel 92, stk. 5, tredje afsnit, omhandlede erklæring. Disse rapporter vedføjes årsberetningen fra den ved delegation bemyndigede anvisningsberettigede som bilag og stilles til rådighed for Europa-Parlamentet og Rådet under behørig hensyntagen til deres fortrolige karakter, hvor det er relevant.
EU-delegationschefer samarbejder fuldt ud med de EU-institutioner, der er inddraget i dechargeproceduren, og tilvejebringer i givet fald nødvendige supplerende oplysninger. I den forbindelse kan de anmodes om at deltage i møder i de relevante organer og bistå den ved delegation bemyndigede ansvarlige anvisningsberettigede.
EU-delegationschefer, der fungerer som anvisningsberettigede ved videredelegation i overensstemmelse med artikel 60, stk. 2, besvarer enhver anmodning fra den anvisningsberettigede, Kommissionen har bemyndiget ved delegation, på Kommissionens egen foranledning eller, når det sker som led i dechargeproceduren, efter anmodning fra Europa-Parlamentet.
Kommissionen sikrer, at videredelegationen af beføjelser til EU-delegationschefer ikke er til skade for dechargeproceduren i henhold til artikel 319 i TEUF.
4.   Stk. 1, 2 og 3 finder også anvendelse på EU-delegationschefers stedfortrædere, når de fungerer som anvisningsberettigede ved videredelegation i EU-delegationschefers fravær.
Afdeling 3
Regnskabsføreren
Artikel 77
Regnskabsførerens beføjelser og opgaver
1.   Hver EU-institution udnævner en regnskabsfører, der i den pågældende institution har ansvaret for følgende:
a)
korrekt gennemførelse af betalinger, inkassering af indtægter og inddrivelse af fastlagte fordringer
b)
udarbejdelse og forelæggelse af regnskaberne i overensstemmelse med afsnit XIII
c)
regnskabsføring i overensstemmelse med artikel 82 og 84
d)
fastlæggelse af regnskabsreglerne, procedurerne samt regnskabskontoplanen i overensstemmelse med artikel 80-84
e)
udformning og godkendelse af regnskabssystemerne og, når det er relevant, godkendelse af de systemer, som den anvisningsberettigede har udformet med henblik på at levere eller dokumentere regnskabsmæssige oplysninger
f)
likviditetsstyring.
Med hensyn til de opgaver, der er omhandlet i første afsnit, litra e), er regnskabsføreren til bemyndiget til når som helst at verificere, at godkendelseskriterierne er overholdt.
2.   Ansvaret hos EU-udenrigstjenestens regnskabsfører er begrænset til budgetsektionen vedrørende EU-Udenrigstjenesten, som gennemført af EU-Udenrigstjenesten. Kommissionens regnskabsfører bevarer ansvaret for hele budgetsektionen vedrørende Kommissionen, herunder regnskabsforanstaltninger vedrørende bevillinger, som ved videredelegation forvaltes af EU-delegationscheferne.
Kommissionens regnskabsfører fungerer også som regnskabsfører for EU-Udenrigstjenesten med hensyn til gennemførelsen af budgetsektionen vedrørende EU-Udenrigstjenesten.
Artikel 78
Udnævnelse af regnskabsføreren og dennes fratræden
1.   Hver EU-institution udnævner en regnskabsfører blandt tjenestemænd omfattet af vedtægten.
Regnskabsføreren udvælges af EU-institutionen på grundlag af sine særlige kvalifikationer, som skal være dokumenteret ved eksamensbeviser eller tilsvarende faglig erfaring.
2.   To eller flere EU-institutioner kan udnævne den samme regnskabsfører.
I så fald træffer de nødvendige forholdsregler for at undgå enhver interessekonflikt.
3.   Hvis regnskabsføreren fratræder sit hverv, opstilles der snarest muligt en generel kontooversigt.
4.   Den generelle kontooversigt ledsaget af en afleveringsrapport sendes til den nye regnskabsfører af den fratrædende regnskabsfører eller, hvis dette ikke er muligt, af en tjenestemand i dennes tjenestegren.
Den nye regnskabsfører godkender den generelle kontooversigt med sin underskrift senest en måned efter fremsendelsen og kan fremsætte forbehold.
Afleveringsrapporten skal indeholde resultatet af den generelle kontooversigt og eventuelle forbehold.
Artikel 79
Beføjelser, som regnskabsføreren kan delegere
Regnskabsføreren kan under udførelsen af sit hverv delegere visse opgaver til underordnede ansatte og forskudsbestyrere udpeget i overensstemmelse med artikel 89, stk. 1.
Fuldmagtsinstrumentet skal angive disse opgaver.
Artikel 80
Regnskabsregler
1.   De regnskabsregler, der skal anvendes af EU-institutionerne, de europæiske kontorer og de agenturer og EU-organer, der er omhandlet i kapitel 3, afdeling 2, baseres på internationalt anerkendte regnskabsstandarder for den offentlige sektor. Disse regler vedtages af Kommissionens regnskabsfører efter høring af de andre EU-institutioners, de europæiske kontorers og EU-organernes regnskabsførere.
2.   Regnskabsføreren kan fravige de i stk. 1 omhandlede standarder, hvis vedkommende finder det nødvendigt for at give et retvisende og pålideligt billede af aktiver og passiver samt udgifter, indtægter og pengestrømme. Når en regnskabsregel afviger væsentligt fra disse standarder, anføres dette samt årsagerne hertil i noterne til regnskaberne.
3.   I de regnskabsregler, der er omhandlet i stk. 1, fastsættes strukturen for og indholdet af regnskaberne og regnskabsprincipperne for regnskaberne.
4.   De i artikel 241 omhandlede beretninger om budgetgennemførelsen skal overholde de budgetprincipper, der er fastsat i denne forordning. De skal give et detaljeret billede af budgetgennemførelsen. De skal gengive alle indtægts- og udgiftstransaktioner, der er omfattet af dette afsnit, og give et retvisende billede heraf.
Artikel 81
Organisation på regnskabsområdet
1.   Regnskabsføreren for hver EU-institution eller hvert EU-organ udarbejder og ajourfører dokumentationsmateriale, der beskriver organisation og procedurer på regnskabsområdet for vedkommendes EU-institution eller -organ.
2.   Indtægter og udgifter registreres i et IT-system efter transaktionens økonomiske beskaffenhed enten som løbende indtægter eller udgifter eller som kapital.
Artikel 82
Regnskabsføring
1.   Kommissionens regnskabsfører er ansvarlig for fastsættelsen af harmoniserede regnskabskontoplaner, som skal anvendes af EU-institutioner, af de europæiske kontorer og af de agenturer og EU-organer, der er omhandlet i kapitel 3, afdeling 2.
2.   Regnskabsføreren modtager fra de anvisningsberettigede alle oplysninger, der er nødvendige for opstillingen af et regnskab, der giver et retvisende billede af EU-institutioners økonomiske situation og budgetgennemførelse. Regnskabsføreren garanterer pålideligheden af disse oplysninger.
3.   Før regnskabet vedtages af EU-institutionen eller det EU-organ, der er omhandlet i artikel 70, underskrives det af regnskabsføreren, som derved bekræfter, at vedkommende har rimelig sikkerhed for, at regnskabet giver et retvisende billede af EU-institutionens eller det i artikel 70 omhandlede EU-organs økonomiske situation.
Med henblik herpå verificerer regnskabsføreren, at regnskabet er udarbejdet i overensstemmelse med regnskabsreglerne i artikel 80 og regnskabsprocedurerne i artikel 77, stk. 1, første afsnit, litra d), og at alle indtægter og udgifter er opført i regnskaberne.
4.   Den ved delegation bemyndigede anvisningsberettigede sender i overensstemmelse med de regler, som regnskabsføreren har vedtaget, regnskabsføreren de finansielle og forvaltningsmæssige oplysninger, der er nødvendige for udførelsen af regnskabsførerens opgaver.
Regnskabsføreren modtager regelmæssigt og mindst i forbindelse med regnskabsafslutningen underretning fra den anvisningsberettigede om relevante finansielle oplysninger vedrørende forvaltningskonti, så anvendelsen af EU-midlerne kan afspejles i Unionens regnskaber.
De anvisningsberettigede bevarer det fulde ansvar for den korrekte anvendelse af de midler, de forvalter, lovligheden og den formelle rigtighed af de udgifter, de kontrollerer, og fuldstændigheden og nøjagtigheden af de oplysninger, der sendes til regnskabsføreren.
5.   Den ansvarlige anvisningsberettigede underretter regnskabsføreren om enhver udvikling i eller betydelig ændring af et finansielt forvaltningssystem, et opgørelsessystem eller et system til værdiansættelse af aktiver og passiver, hvis det bidrager med oplysninger til EU-institutionens regnskaber eller anvendes til støtte for sådanne oplysninger, således at regnskabsføreren kan verificere, at godkendelseskriterierne er overholdt.
Regnskabsføreren kan på et hvilket som helst tidspunkt undersøge et finansielt forvaltningssystem, som allerede er godkendt, på ny og kan anmode om, at den ansvarlige anvisningsberettigede udarbejder en handlingsplan for i rette tid at afhjælpe eventuelle svagheder.
Den anvisningsberettigede bærer ansvaret for, at de oplysninger, der sendes til regnskabsføreren, er fyldestgørende.
6.   Regnskabsføreren har beføjelse til at kontrollere de modtagne oplysninger og til at foretage yderligere tjek, som vedkommende anser for nødvendige for at kunne underskrive regnskaberne.
Regnskabsføreren tager om nødvendigt forbehold og redegør i så fald i detaljer for arten og omfanget af sådanne forbehold.
7.   En EU-institutions regnskabssystem er et budgetstyrings- og regnskabssystem, hvori oplysninger indlæses, klassificeres og registreres.
8.   Regnskabssystemet består af et almindeligt regnskab og et budgetregnskab. Regnskaberne føres i euro og på basis af kalenderåret.
9.   Den ved delegation bemyndigede anvisningsberettigede kan også føre et detaljeret forvaltningsregnskab.
10.   Bilag vedrørende regnskabssystemet og vedrørende udfærdigelsen af det regnskab, der er omhandlet i artikel 241, opbevares i mindst fem år fra Europa-Parlamentets meddelelse af decharge for det regnskabsår, som bilagene vedrører.
Dog opbevares bilag vedrørende transaktioner, som ikke er endeligt afsluttet, indtil udgangen af året efter, at transaktionerne er afsluttet. Artikel 37, stk. 2, i forordning (EF) nr. 45/2001 finder anvendelse på opbevaring af trafikdata.
Hver EU-institution fastsætter, i hvilken tjenestegren bilagene skal opbevares.
Artikel 83
Budgetregnskabets indhold og føring
1.   Budgetregnskabet skal for hver underinddeling i budgettet vise:
a)
for så vidt angår udgifter:
i)
de bevillinger, der er godkendt i budgettet, herunder de bevillinger, der er opført i ændringsbudgetter, fremførte bevillinger, de bevillinger, der er til rådighed som følge af opkrævning af formålsbestemte indtægter, overførsler af bevillinger og de samlede bevillinger, der er til rådighed
ii)
forpligtelsesbevillinger og betalingsbevillinger i regnskabsåret
b)
for så vidt angår indtægter:
i)
de overslag, der er opført i budgettet, herunder de overslag, der er opført i ændringsbudgetter, formålsbestemte indtægter og de anslåede indtægters samlede beløb
ii)
de fastlagte fordringer og inkasserede beløb i regnskabsåret
c)
de uindfriede forpligtelser og de udestående fordringer, som er fremført fra de foregående regnskabsår.
De i første afsnit, litra a), omhandlede forpligtelsesbevillinger og betalingsbevillinger opføres og vises særskilt.
2.   Bevillingsregnskabet viser særskilt:
a)
udnyttelsen af fremførte bevillinger og regnskabsårets bevillinger
b)
afviklingen af udestående forpligtelser.
For indtægternes vedkommende vises de udestående fordringer fra de foregående regnskabsår særskilt.
Artikel 84
Det almindelige regnskab
1.   I det almindelige regnskab registreres i kronologisk rækkefølge og efter det dobbelte bogholderis metode alle begivenheder og transaktioner, der påvirker den økonomiske og finansielle situation og aktiver og passiver for EU-institutioner og for de agenturer og EU-organer, der er omhandlet i nærværende afsnits kapitel 3, afdeling 2.
2.   Kontienes saldi og de enkelte kontobevægelser i det almindelige regnskab bogføres.
3.   Alle regnskabsposteringer, herunder regnskabsmæssige korrektioner, skal være baseret på bilag, hvortil posteringerne henviser.
4.   Regnskabssystemet skal etablere et klart revisionsspor for hver enkelt regnskabspostering.
Artikel 85
Bankkonti
1.   Regnskabsføreren kan til brug for likviditetsstyringen i vedkommendes EU-institutions navn åbne konti eller lade konti åbne hos finansielle institutioner eller nationale centralbanker. Regnskabsføreren er også ansvarlig for at lukke disse konti eller for at sikre, at de lukkes.
2.   I vilkårene for åbning, føring og anvendelse af bankkonti fastsættes det alt efter kravene til den interne kontrol, at checks, bankoverførsler og alle andre bankforretninger skal underskrives af én eller flere behørigt bemyndigede ansatte. Manuelle instrukser underskrives af mindst to behørigt bemyndigede ansatte eller af regnskabsføreren.
3.   Der kan i forbindelse med gennemførelsen af et program eller en foranstaltning åbnes forvaltningskonti på Kommissionens vegne at muliggøre, at en enhed, der er bemyndiget i henhold til artikel 62, stk. 1, første afsnit, litra c), nr. ii), iii), v) eller vi), forvalter disse.
Den anvisningsberettigede, som forestår gennemførelsen af programmet eller foranstaltningen, er ansvarlig for åbningen af sådanne konti efter aftale med Kommissionens regnskabsfører.
Sådanne konti forvaltes under den anvisningsberettigedes ansvar.
4.   Kommissionens regnskabsfører fastlægger regler for åbningen, forvaltningen, anvendelsen og lukningen af forvaltningskontiene.
Artikel 86
Likviditetsstyring
1.   Medmindre andet er fastsat i denne forordning, er regnskabsføreren den eneste, der har beføjelse til at forvalte kontanter og likvide midler. Regnskabsføreren er ansvarlig for deres opbevaring.
2.   Regnskabsføreren sikrer, at vedkommendes EU-institution råder over tilstrækkelige midler til at dække de likviditetsbehov, der følger af budgetgennemførelsen inden for rammerne af den relevante retlige ramme, og indfører procedurer for at sikre, at ingen af de konti, der åbnes i overensstemmelse med artikel 85, stk. 1, og artikel 89, stk. 3, er i debet.
3.   Betalinger foretages ved bankoverførsel, pr. check eller via forskudskonti eller, hvis regnskabsføreren specifikt har godkendt det, med betalingskort, via direkte debitering eller ved hjælp af andre betalingsmidler i overensstemmelse med de regler, regnskabsføreren har fastsat.
Inden der indgås forpligtelser over for tredjepart, bekræfter den anvisningsberettigede betalingsmodtagerens identitet, fastslår betalingsmodtagerens juridiske enhed og betalingsoplysninger og opfører dem i det fælles register efter den EU-institution, som regnskabsføreren er ansvarlig for, for derved at sikre gennemsigtighed, ansvarlighed og en korrekt gennemførelse af betalinger.
Regnskabsføreren kan kun foretage betalinger, hvis betalingsmodtagerens juridiske enhed og betalingsoplysninger først er opført i et fælles register efter den EU-institution, som regnskabsføreren er ansvarlig for.
De anvisningsberettigede underretter regnskabsføreren om eventuelle ændringer af den juridiske enhed og betalingsoplysninger, som betalingsmodtageren har meddelt dem, og kontrollerer, at disse oplysninger er gyldige, inden de godkender en betaling.
Artikel 87
Formuefortegnelse
1.   EU-institutioner og de agenturer og EU-organer, der er omhandlet i kapitel 3, afdeling 2, skal føre fortegnelser, der viser mængden og værdien af alle de materielle, immaterielle og finansielle aktiver, der udgør deres formue, efter en model udarbejdet af Kommissionens regnskabsfører.
De skal også tjekke, at oplysningerne i deres respektive fortegnelser stemmer overens med de faktiske forhold.
Alle aktiver, som anskaffes med en anvendelsesperiode på mere end et år, opføres i formuefortegnelsen og registreres i kontiene over anlægsaktiver„ hvis der ikke er tale om forbrugsgoder, og hvis anskaffelsesprisen eller produktionsprisen er højere end den pris, som er anført i de regnskabsprocedurer, der er omhandlet i artikel 77.
2.   Salg af Unionens materielle aktiver skal annonceres på passende måde.
3.   EU-institutioner og de agenturer og EU-organer, der er omhandlet i kapitel 3, afdeling 2, vedtager regler for beskyttelse af de aktiver, der er opført på dens respektive fortegnelser, og udpeger de tjenestegrene, der har ansvaret for opgørelsessystemet.
Afdeling 4
Forskudsbestyreren
Artikel 88
Forskudskonti
1.   Der kan oprettes forskudskonti til betaling af udgifter, når det er fysisk umuligt eller ineffektivt at foretage betalingstransaktioner gennem budgetprocedurer, fordi der er tale om mindre beløb. Der kan også oprettes forskudskonti til inddrivelse af andre indtægter end egne indtægter.
I EU-delegationerne kan forskudskonti også anvendes til at foretage betalinger af mindre beløb ved hjælp af budgetprocedurer, hvis dette på grund af de lokale behov er effektivt.
Det maksimumsbeløb, som forskudsbestyreren kan betale, når det er fysisk umuligt eller ineffektivt at foretage betalingstransaktioner gennem budgetprocedurer, fastsættes af regnskabsføreren og må under alle omstændigheder ikke overstige 60 000 EUR for hver udgiftspost.
I forbindelse med bistand i krisesituationer og humanitære bistandsforanstaltninger kan forskudskonti dog anvendes uden beløbsmæssige begrænsninger under overholdelse af det bevillingsniveau, der er vedtaget af Europa-Parlamentet og Rådet under den dertil svarende budgetpost for det løbende regnskabsår, og i overensstemmelse med Kommissionens interne regler.
2.   I Unionens delegationer oprettes der forskudskonti til betaling af udgifter fra både budgettets sektion vedrørende Kommissionens og budgettets sektion vedrørende EU-Udenrigstjenesten, idet det sikres, at udgifterne fuldt ud kan spores.
Artikel 89
Oprettelse og forvaltning af forskudskonti
1.   Oprettelsen af en forskudskonto og udpegelsen af en forskudsbestyrer sker ved en afgørelse, som træffes af EU-institutionens regnskabsfører på grundlag af et behørigt begrundet forslag fra den ansvarlige anvisningsberettigede. I afgørelsen fastsættes forskudsbestyrerens og den anvisningsberettigedes respektive ansvar og forpligtelser.
Forskudsbestyrere udvælges blandt tjenestemænd eller, hvis det er nødvendigt og kun i behørigt begrundede tilfælde, blandt andre ansatte eller i overensstemmelse med de betingelser, der er fastsat i Kommissionens interne regler, blandt personale, der er ansat af Kommissionen i forbindelse med bistand i krisesituationer og humanitære bistandsforanstaltninger, forudsat at deres ansættelseskontrakter, hvad angår ansvar, garanterer et tilsvarende beskyttelsesniveau som det, der gælder for ansatte i henhold til artikel 95. Forskudsbestyrere vælges på grundlag af deres viden, færdigheder og særlige kvalifikationer som dokumenteret ved eksamensbeviser eller relevant faglig erfaring eller efter et passende uddannelsesprogram.
2.   I forslag til afgørelser om oprettelse af forskudskonti skal den ansvarlige anvisningsberettigede sikre:
a)
at der i første række anvendes budgetprocedurer, hvor der er adgang til det centrale IT-regnskabssystem
b)
at forskudskonti kun anvendes i behørigt begrundede tilfælde.
I afgørelser om at oprette en forskudskonto specificerer regnskabsføreren funktionsvilkårene og betingelserne for anvendelse af forskudskontoen.
Ændringerne i funktionsvilkårene for en forskudskonto sker ligeledes ved en afgørelse, som træffes af regnskabsføreren efter behørigt begrundet forslag fra den ansvarlige anvisningsberettigede.
3.   Bankkonti til forskud åbnes og overvåges af regnskabsføreren, som også godkender delegerede underskrifter på dem på grundlag af et behørigt begrundet forslag fra den ansvarlige anvisningsberettigede.
4.   Forskudskonti tilføres midler af EU-institutionens regnskabsfører og er underlagt forskudsbestyrere.
5.   Betalinger skal følges op af formelle afgørelser om endelig godkendelse eller betalingsordrer underskrevet af den ansvarlige anvisningsberettigede.
Transaktionerne over forskudskontoen reguleres af den anvisningsberettigede senest ved udgangen af den følgende måned for at sikre afstemningen mellem den regnskabsmæssige saldo og banksaldoen.
6.   Regnskabsføreren foretager selv tjek eller lader en ansat fra vedkommendes egen tjenestegren eller fra den anvisningsberettigede tjenestegren, der er specifikt beføjet hertil, foretage tjek. Disse tjek skal som hovedregel foretages på stedet og om nødvendigt uanmeldt for at verificere, at de midler, som er betroet forskudsbestyrerne, er til stede, at regnskabet er ført korrekt, og at reguleringen af transaktionerne på forskudskontoen er sket inden for de fastsatte frister. Regnskabsføreren meddeler den ansvarlige anvisningsberettigede resultaterne af disse tjek.
KAPITEL 5
Finansielle aktørers ansvar
Afdeling 1
Almindelige bestemmelser
Artikel 90
Tilbagekaldelse af delegation af beføjelser til og suspension af funktioner for finansielle aktører
1.   Den myndighed, der har udnævnt en ansvarlig anvisningsberettiget, kan når som helst midlertidigt eller definitivt tilbagekalde delegationen eller videredelegationen til den pågældende.
2.   Den myndighed, der har udpeget en regnskabsfører eller en forskudsbestyrer eller begge, kan når som helst midlertidigt eller definitivt suspendere dem fra deres funktioner.
3.   Stk. 1 og 2 berører ikke eventuelle disciplinære foranstaltninger over for de finansielle aktører, der er omhandlet i stk. 1 og 2.
Artikel 91
Finansielle aktørers ansvar i tilfælde af ulovlig aktivitet, svig eller korruption
1.   Dette kapitel berører ikke det eventuelle strafferetlige ansvar, som de i artikel 90 omhandlede finansielle aktører kan pådrage sig efter den relevante nationale ret og efter de gældende bestemmelser om beskyttelse af Unionens finansielle interesser og bekæmpelse af korruption, som involverer Unionens tjenestemænd eller embedsmænd i medlemsstaterne.
2.   Hver enkelt ansvarlige anvisningsberettigede, regnskabsfører eller forskudsbestyrer kan undergives disciplinære foranstaltninger og pådrager sig erstatningsansvar efter bestemmelserne i vedtægten, jf. dog artikel 92, 94 og 95, eller for personer, der er ansat af Kommissionen i forbindelse med bistand i krisesituationer og humanitære bistandsforanstaltninger som omhandlet i artikel 89, stk. 1, efter bestemmelserne i deres ansættelseskontrakt. Er der tale om ulovlig aktivitet, svig eller korruption, der kan skade Unionens interesser, henvises sagen til de myndigheder og organer, der er udpeget i den relevante lovgivning, navnlig til OLAF.
Afdeling 2
Regler for ansvarlige anvisningsberettigede
Artikel 92
Regler for anvisningsberettigede
1.   Den ansvarlige anvisningsberettigede pådrager sig erstatningsansvar i henhold til vedtægten.
2.   Erstatningspligt gælder navnlig, hvis den ansvarlige anvisningsberettigede forsætligt eller groft uagtsomt:
a)
konstaterer tilstedeværelsen af udestående fordringer eller udsteder indtægtsordrer, indgår en udgiftsforpligtelse eller underskriver en betalingsordre uden at overholde denne forordning
b)
undlader at udarbejde et dokument, som indebærer skabelse af en fordring, undlader at udstede en indtægtsordre eller udstedelser den for sent eller udstedelser en betalingsordre for sent, hvorved EU-institutionen påføres et civilretligt ansvar over for tredjemand.
3.   Hvis en ved delegation eller videredelegation bemyndiget anvisningsberettiget modtager en bindende instruks, som vedkommende finder i strid med gældende regler eller med princippet om forsvarlig økonomisk forvaltning, navnlig fordi instruksen ikke kan gennemføres med de tildelte ressourcer, skal vedkommende skriftligt underrette den myndighed, af hvilken den pågældende er bemyndiget ved delegation eller videredelegation, herom. Hvis instruksen bekræftes skriftligt, og bekræftelsen sker rettidigt og er tilstrækkelig klar, således at den udtrykkeligt henviser til de punkter, som den ved delegation eller videredelegation bemyndigede anvisningsberettigede har anfægtet, drages den ved delegation eller videredelegation anvisningsberettigede ikke til ansvar. Vedkommende skal udføre instruksen, medmindre den er åbenbart ulovlig eller udgør et brud på de relevante sikkerhedsforskrifter.
Samme procedure finder anvendelse, hvis en anvisningsberettiget finder, at en beslutning, som det påhviler vedkommende at træffe, er i strid med gældende regler eller med princippet om forsvarlig økonomisk forvaltning, eller hvis en anvisningsberettiget under gennemførelsen af en bindende instruks bliver bekendt med, at sagens omstændigheder kan forårsage en sådan situation.
Enhver instruks, som bekræftes under de omstændigheder, der er omhandlet i dette stykke, skal registreres af den ved delegation bemyndigede ansvarlige anvisningsberettigede og anføres i vedkommendes årsberetning.
4.   I tilfælde af videredelegation inden for egne tjenestegrene forbliver den ved delegation bemyndigede anvisningsberettigede ansvarlig for efficiensen og effektiviteten af de oprettede interne forvaltnings- og kontrolsystemer og for valget af den ved videredelegation bemyndigede anvisningsberettigede.
5.   I tilfælde af videredelegation til EU-delegationscheferne og deres stedfortrædere har den ved delegation bemyndigede anvisningsberettigede ansvaret for fastlæggelsen af de oprettede interne forvaltnings- og kontrolsystemer og for deres efficiens og effektivitet. EU-delegationscheferne har ansvaret for en hensigtsmæssig tilrettelæggelse og anvendelse af disse systemer i overensstemmelse med instrukserne fra den ved delegation bemyndigede anvisningsberettigede og for forvaltningen af de af EU-delegationens midler og transaktioner, der henhører under deres ansvar. Før deres tiltrædelse gennemfører de specifikke uddannelseskurser vedrørende de opgaver og pligter, som påhviler anvisningsberettigede, samt om budgetgennemførelse.
EU-delegationscheferne aflægger rapport om varetagelsen af deres ansvar som omhandlet i nærværende stykkes første afsnit, jf. artikel 76, stk. 3.
Hvert år forelægger EU-delegationscheferne den anvisningsberettigede, som Kommissionen har bemyndiget ved delegation, erklæringen om de interne forvaltnings- og kontrolsystemer, der er oprettet i deres delegationer, og om forvaltningen af de opgaver, de varetager ved videredelegation, samt resultaterne heraf, med henblik på at den anvisningsberettigede kan udarbejde erklæringen omhandlet i artikel 74, stk. 9.
Nærværende stykke finder også anvendelse på EU-delegationschefernes stedfortrædere, når de i EU-delegationschefens fravær fungerer som anvisningsberettigede ved videredelegation.
Artikel 93
Behandling af økonomiske uregelmæssigheder fra en ansats side
1.   Uden at det berører OLAF's beføjelser eller den administrative autonomi for EU-institutioner, EU-organer, europæiske kontorer eller organer eller personer, der har fået overdraget gennemførelsen af specifikke aktioner i FUSP i henhold til afsnit V i TEU, med hensyn til deres ansatte, og under behørig hensyntagen til beskyttelse af informanter henvises enhver overtrædelse af denne forordning eller af en bestemmelse vedrørende finansiel forvaltning eller tjek af transaktioner, der følger af en ansats handling eller undladelse, til udtalelse hos det panel, der er omhandlet i artikel 143, fra en af følgende:
a)
ansættelsesmyndigheden med ansvar for disciplinærsager
b)
den ansvarlige anvisningsberettigede, herunder EU-delegationschefer og i deres fravær disses stedfortrædere, der fungerer som anvisningsberettigede ved videredelegation i overensstemmelse med artikel 60, stk. 2.
Hvis panelet underrettes direkte af en ansat, videresender det sagen til ansættelsesmyndigheden hos den berørte EU-institution, det berørte EU-organ eller europæiske kontor, det berørte organ eller den berørte person og underretter den pågældende ansatte herom. Ansættelsesmyndigheden kan anmode panelet om en udtalelse om sagen.
2.   En anmodning om en udtalelse fra panelet i henhold til stk. 1, første afsnit, ledsages af en beskrivelse af de faktiske omstændigheder og den handling eller undladelse, som panelet anmodes om at vurdere, samt af relevante bilag, herunder rapporter om enhver undersøgelse, der har fundet sted. Når det er muligt, gives oplysningerne i anonymiseret form.
Ansættelsesmyndigheden eller den anvisningsberettigede, alt efter tilfældet, skal inden indgivelse af en anmodning eller eventuelle yderligere oplysninger til panelet give den involverede ansatte mulighed for at fremsætte sine bemærkninger efter at have meddelt vedkommende de bilag, der er omhandlet i første afsnit, for så vidt en sådan meddelelse ikke i alvorlig grad undergraver foretagelsen af videre undersøgelser.
3.   I de tilfælde, der er omhandlet i stk. 1, er det panel, der er omhandlet i artikel 143, kompetent til at vurdere, om der på grundlag af de elementer, som er indgivet til det i henhold til nærværende artikels stk. 2, og eventuelle yderligere modtagne oplysninger foreligger en økonomisk uregelmæssighed. På grundlag af udtalelsen fra panelet træffer den berørte EU-institution, det berørte EU-organ eller europæiske kontor, det berørte organ eller den berørte person beslutning om passende opfølgningsforanstaltninger i overensstemmelse med vedtægten. Hvis panelet identificerer systemrelaterede problemer, retter det en henstilling til den anvisningsberettigede og til den ved delegation bemyndigede anvisningsberettigede, medmindre sidstnævnte er den involverede ansatte, samt til den interne revisor.
4.   Når panelet afgiver den udtalelse, der er omhandlet i stk. 1, skal det bestå af de medlemmer, der er omhandlet i artikel 143, stk. 2, samt følgende tre yderligere medlemmer, som udpeges under hensyntagen til behovet for at undgå interessekonflikter:
a)
en repræsentant for den ansættelsesmyndighed, der er ansvarlig for disciplinærsager hos den berørte EU-institution, det berørte EU-organ eller europæiske kontor, det berørte organ eller den berørte person
b)
et medlem, der udpeges af personaleudvalget for den berørte EU-institution, det berørte EU-organ eller europæiske kontor, det berørte organ eller den berørte person
c)
et medlem af den juridiske tjeneste i den EU-institution, som beskæftiger vedkommende ansatte.
Når panelet afgiver den i stk. 1 omhandlede udtalelse, skal det rette udtalelsen til ansættelsesmyndigheden hos den berørte EU-institution, det berørte EU-organ eller europæiske kontor, det berørte organ eller den berørte person.
5.   Panelet har ikke undersøgelsesbeføjelser. Den berørte EU-institution, det berørte EU-organ eller europæiske kontor, det berørte organ eller den berørte person samarbejder med panelet med henblik på at sikre, at det har alle de oplysninger, der er nødvendige for at kunne afgive udtalelse.
6.   Hvis panelet finder, at sagen er et anliggende for OLAF, videregiver det i overensstemmelse med stk. 1 straks sagen til den relevante ansættelsesmyndighed og underretter omgående OLAF.
7.   Medlemsstaterne bistår i fuldt omfang Unionen med håndhævelsen af ethvert ansvar, som måtte følge af vedtægtens artikel 22, for midlertidigt ansatte, for hvilke artikel 2, litra e), i ansættelsesvilkårene for øvrige ansatte i Den Europæiske Union finder anvendelse.
Afdeling 3
Regler for regnskabsførere og forskudsbestyrere
Artikel 94
Regler for regnskabsførere
Regnskabsføreren kan undergives disciplinære foranstaltninger og pådrager sig erstatningsansvar på de betingelser og efter de procedurer, der er fastsat i vedtægten. Navnlig følgende fejl kan være ansvarspådragende for en regnskabsfører:
a)
tab eller beskadigelse af midler, aktiver eller dokumenter, som vedkommende har ansvaret for
b)
uretmæssig ændring af bank- eller postgirokonti
c)
inkasseringer eller betalinger, der ikke er i overensstemmelse med de dertil svarende indtægts- eller betalingsordrer
d)
manglende inkassering af skyldige indtægter.
Artikel 95
Regler for forskudsbestyrere
Navnlig følgende fejl kan være ansvarspådragende for en forskudsbestyrer:
a)
tab eller beskadigelse af midler, værdier eller dokumenter, som vedkommende har ansvaret for
b)
mangelfuld dokumentation for de betalinger, vedkommende har foretaget
c)
udbetaling til andre end de berettigede
d)
manglende inkassering af skyldige indtægter.
KAPITEL 6
Forvaltning af indtægter
Afdeling 1
Overdragelse af egne indtægter
Artikel 96
Egne indtægter
1.   Egne indtægter som omhandlet i afgørelse 2014/335/EU, Euratom opføres på budgettet i form af et overslag udtrykt i euro. De hertil svarende egne indtægter overdrages i overensstemmelse med forordning (EU, Euratom) nr. 609/2014.
2.   Den anvisningsberettigede opstiller en tidsplan for, hvornår de egne indtægter, der er omhandlet i afgørelse 2014/335/EU, Euratom, overdrages til Kommissionen.
Fastlæggelsen og opkrævningen af egne indtægter sker i henhold til de regler, der er vedtaget i henhold til nævnte afgørelse.
Af hensyn til bogføringen udsteder den anvisningsberettigede en indtægtsordre for kredit og debet vedrørende den konto for egne indtægter, der er omhandlet i forordning (EU, Euratom) nr. 609/2014.
Afdeling 2
Overslag over fordringer
Artikel 97
Overslag over fordringer
1.   Når den ansvarlige anvisningsberettigede råder over tilstrækkelige og pålidelige oplysninger vedrørende enhver foranstaltning eller ethvert forhold, der kan give anledning til, at et beløb skyldes til Unionen, udarbejder den ansvarlige anvisningsberettigede et overslag over fordringen.
2.   Overslaget over fordringen justeres af den ansvarlige anvisningsberettigede, så snart vedkommende bliver bekendt med en begivenhed, der ændrer den foranstaltning eller det forhold, som gav anledning til overslaget over fordringen.
Når den ansvarlige anvisningsberettigede udarbejder indtægtsordren vedrørende en foranstaltning eller et forhold, der tidligere havde givet anledning til et overslag over fordringen, justeres overslaget tilsvarende af den ansvarlige anvisningsberettigede.
Hvis indtægtsordren er udarbejdet for samme beløb som det oprindelige overslag over fordringen, nedsættes dette overslag til nul.
3.   Uanset stk. 1 udarbejdes der ikke noget overslag over fordringen, inden medlemsstater overdrager Kommissionen de i afgørelse 2014/335/EU, Euratom omhandlede egne indtægter, der indbetales af medlemsstater på faste forfaldstidspunkter. For sådanne beløb udsteder den ansvarlige anvisningsberettigede en indtægtsordre.
Afdeling 3
Fastlæggelse af fordringer
Artikel 98
Fastlæggelse af fordringer
1.   Med henblik på at fastlægge en fordring skal den ansvarlige anvisningsberettigede:
a)
verificere eksistensen af debitors gæld
b)
fastslå eller verificere gældens tilstedeværelse og størrelse og
c)
verificere, at gælden er forfalden.
Fastlæggelse af en fordring udgør en anerkendelse af Unionens rettigheder over for en debitor samt af grundlaget for at kræve, at den pågældende debitor betaler gælden.
2.   Enhver fordring, der er konstateret sikker, opgjort og forfalden til betaling, fastlægges ved en indtægtsordre, hvorved den ansvarlige anvisningsberettigede giver regnskabsføreren instruks om at inddrive fordringen. Den følges op af en debetnota, der sendes til debitor, undtagen i de tilfælde, hvor der umiddelbart gives afkald herpå i overensstemmelse med stk. 4, andet afsnit. Både indtægtsordren og debetnotaen udarbejdes af den ansvarlige anvisningsberettigede.
Den anvisningsberettigede sender debetnotaen umiddelbart efter, at fordringen er fastlagt, og senest inden for en frist på fem år regnet fra det tidspunkt, hvor EU-institutionen under normale omstændigheder kunne gøre sin fordring gældende. Denne frist gælder ikke, hvis den ansvarlige anvisningsberettigede fastlægger, at forsinkelsen på trods af EU-institutionens indsats skyldes debitors adfærd.
3.   Til fastlæggelsen af en fordring sikrer den ansvarlige anvisningsberettigede sig:
a)
at fordringen er sikker i den forstand, at den ikke er undergivet nogen betingelse
b)
at fordringen er opgjort og nøjagtigt fastsat
c)
at fordringen er forfalden og ikke undergivet nogen frist
d)
at oplysningerne om debitor er korrekte
e)
at konteringen af beløbet er korrekt
f)
at bilagene er i orden, og
g)
at princippet om forsvarlig økonomisk forvaltning er overholdt, navnlig hvad angår kriterierne i artikel 101, stk. 2, første afsnit, litra a) eller b).
4.   Debetnotaen er en underretning af debitor om følgende:
a)
Unionen har fastlagt fordringen
b)
hvis gælden betales inden for den frist, der er anført i debetnotaen, beregnes der ikke morarenter
c)
hvis gælden ikke er betalt inden for den frist, der er omhandlet i litra b), er gælden rentebærende med den rentesats, der er omhandlet i artikel 99, uden at dette berører eventuelt relevante specifikke forskrifter
d)
hvis gælden ikke er betalt inden for den frist, der er omhandlet i litra b), foretager EU-institutionen inddrivelsen enten ved modregning eller ved at kræve eventuelle forhåndsgarantier indfriet
e)
regnskabsføreren kan efter at have underrettet debitor om grundene til og datoen for inddrivelsen ved modregning under særlige omstændigheder foretage inddrivelsen ved modregning inden udløbet af den frist, der er omhandlet i litra b), hvis det er nødvendigt for at beskytte Unionens finansielle interesser, når vedkommende har berettigede grunde til at mene, at det beløb, som skyldes til Unionen, ellers ville være tabt
f)
hvis det fulde beløb, efter at alle de skridt, som er anført i litra a)-e), er foretaget, ikke er blevet inddrevet, foretager EU-institutionen inddrivelsen ved tvangsfuldbyrdelse af en afgørelse, der er opnået enten i overensstemmelse med artikel 100, stk. 2, eller ved retslige skridt.
Hvis det efter verificeringen af oplysningerne om debitor eller på grundlag af andre relevante oplysninger, der er til rådighed på det givne tidspunkt, er tydeligt, at gælden falder ind under tilfældene omhandlet i artikel 101, stk. 2, første afsnit, litra a) eller b), eller at debetnotaen ikke er blevet sendt i overensstemmelse med nærværende artikels stk. 2, skal den anvisningsberettigede efter at have fastlagt fordringen beslutte straks at give afkald på inddrivelsen i overensstemmelse med artikel 101 uden at sende en debetnota efter aftale med regnskabsføreren.
I alle andre tilfælde printer den anvisningsberettigede debetnotaen ud og sender den til debitor. Regnskabsføreren underrettes om afsendelsen af debetnotaen gennem det finansielle informationssystem.
5.   Uretmæssigt udbetalte beløb inddrives.
Artikel 99
Morarenter
1.   Enhver fordring, som ikke er indfriet inden udløbet af den frist, der er omhandlet i artikel 98, stk. 4, første afsnit, litra b), er rentebærende i overensstemmelse med nærværende artikels stk. 2 og 3, uden at dette dog berører eventuelle særlige bestemmelser, der følger af anvendelsen af specifikke forordninger.
2.   Med undtagelse af det tilfælde, der er omhandlet i stk. 4, er rentesatsen for fordringer, som ikke er indfriet inden udløbet af den frist, der er omhandlet i artikel 98, stk. 4, første afsnit, litra b), den sats, som Den Europæiske Centralbank anvender på sine vigtigste refinansieringstransaktioner den første kalenderdag i den måned, hvor fristen udløber, og som offentliggøres i 
Den Europæiske Unions Tidende
, C-udgaven, forhøjet med:
a)
otte procentpoint, når baggrunden for fordringen er en vareindkøbskontrakt eller en tjenesteydelseskontrakt
b)
tre og et halvt procentpoint i alle andre tilfælde.
3.   Rentebeløbet beregnes fra den kalenderdag, der følger efter udløbet af den frist, som er omhandlet i artikel 98, stk. 4, første afsnit, litra b), indtil den kalenderdag, hvor hele gælden er indfriet.
Den indtægtsordre, der svarer til beløbet af morarenterne, udstedes, når disse renter rent faktisk inkasseres.
4.   I tilfælde af bøder eller andre sanktioner er rentesatsen for fordringer, som ikke er indfriet inden udløbet af den frist, der er omhandlet i artikel 98, stk. 4, første afsnit, litra b), den sats, som Den Europæiske Centralbank anvender på sine vigtigste refinansieringstransaktioner den første kalenderdag i den måned, hvor afgørelsen om at pålægge bøde eller anden sanktion er blevet vedtaget, og som offentliggøres i 
Den Europæiske Unions Tidende
, C-udgaven, forhøjet med:
a)
et og et halvt procentpoint, såfremt debitor i stedet for betaling stiller en finansiel garanti, som er godkendt af regnskabsføreren
b)
tre og et halvt procentpoint i alle andre tilfælde.
Hvis Den Europæiske Unions Domstol under udøvelsen af sine beføjelser i henhold til artikel 261 i TEUF øger størrelsen af en bøde eller en anden sanktion, skal renterne på det beløb, hvormed der er øget, løbe fra datoen for Domstolens dom.
5.   I tilfælde hvor den samlede rentesats ville være negativ, sættes den til nul procent.
Afdeling 4
Anvisning af inddrivelse
Artikel 100
Anvisning af inddrivelse
1.   Den ansvarlige anvisningsberettigede skal ved udstedelse af en indtægtsordre giver regnskabsføreren instruks om at inddrive en fordring, som den ansvarlige anvisningsberettigede har fastlagt (»anvisningen af inddrivelse«).
2.   En EU-institution kan formalisere fastlæggelsen af en fordring på andre end medlemsstater ved en afgørelse, der kan tvangsfuldbyrdes efter artikel 299 i TEUF.
Hvis det er nødvendigt af hensyn til en effektiv og rettidig beskyttelse af Unionens finansielle interesser, kan de øvrige EU-institutioner under særlige omstændigheder anmode Kommissionen om at vedtage en sådan afgørelse, der kan tvangsfuldbyrdes, til deres fordel med hensyn til krav, som opstår i forbindelse med ansatte eller i forhold til medlemmer eller tidligere medlemmer af en EU-institution, forudsat at disse institutioner og Kommissionen har aftalt de praktiske vilkår for anvendelsen af denne artikel.
Sådanne særlige omstændigheder anses for at foreligge, når den pågældende EU-institution ikke har udsigt til at inddrive gælden ved frivillig betaling eller ved modregning efter artikel 101, stk. 1, og betingelserne for at give afkald på inddrivelsen i henhold til artikel 101, stk. 2 og 3, ikke er opfyldt. Under alle omstændigheder skal det i den afgørelse, der kan tvangsfuldbyrdes, præciseres, at de krævede beløb skal opføres i budgettets sektion vedrørende den pågældende EU-institution, der fungerer som anvisningsberettiget. Indtægterne opføres som ordinære indtægter, medmindre de udgør formålsbestemte indtægter, jf. artikel 21, stk. 3.
Den anmodende EU-institution underretter Kommissionen om enhver begivenhed, som kan påvirke inddrivelsen, og indtræder i sagen til støtte for Kommissionen, hvis den afgørelse, der kan tvangsfuldbyrdes, påklages.
Afdeling 5
Inddrivelse
Artikel 101
Regler vedrørende inddrivelse
1.   Regnskabsføreren tager sig af de indtægtsordrer, der er behørigt udstedt af den ansvarlige anvisningsberettigede. Regnskabsføreren skal udvise rettidig omhu for at sikre, at Unionen modtager sine indtægter, og skal sikre, at Unionens krav bevares.
Delvis betaling fra en debitor, som er genstand for flere indtægtsordrer, dækker først den ældste fordring, medmindre andet specificeres af debitor. Enhver delvis betaling dækker først renterne.
Regnskabsføreren inddriver beløb, der skyldes til budgettet, ved at modregne dem i overensstemmelse med artikel 102.
2.   Den ansvarlige anvisningsberettigede kan kun i følgende tilfælde give afkald på at inddrive en fastlagt fordring helt eller delvist:
a)
de forventede omkostninger ved inddrivelsen ville overstige det beløb, der skal inddrives, og afkaldet ville ikke skade Unionens omdømme
b)
det er umuligt at inddrive fordringen på grund af dens alder, på grund af forsinkelse i afsendelsen af debetnotaen som angivet i artikel 98, stk. 2, eller på grund af debitors insolvens eller andre insolvensbehandlinger
c)
når inddrivelsen er i strid med proportionalitetsprincippet.
Når den anvisningsberettigede påtænker helt eller delvis at give afkald på at inddrive en fastlagt fordring, skal vedkommende sikre sig, at afkaldet er korrekt og i overensstemmelse med princippet om forsvarlig økonomisk forvaltning og med proportionalitetsprincippet. Afgørelsen om afkald på inddrivelse skal begrundes. Den anvisningsberettigede kan delegere beføjelsen til at træffe afgørelsen.
3.   I det i stk. 2, første afsnit, litra c), omhandlede tilfælde overholder den ansvarlige anvisningsberettigede de procedurer, der på forhånd er fastsat af vedkommendes EU-institution, og anvender følgende kriterier, som er obligatoriske og finder anvendelse i alle tilfælde:
a)
de faktiske omstændigheder henset til grovheden af den uregelmæssighed, der har givet anledning til fastlæggelsen af fordringen (svig, gentagen overtrædelse, forsæt, omhu, god tro, åbenlys fejl)
b)
den indvirkning, som et afkald på inddrivelse vil få på Unionens funktion og på dens finansielle interesser (beløbets størrelse, risiko for at skabe præcedens, underminering af retsreglers autoritet).
4.   Den ansvarlige anvisningsberettigede tager alt efter sagens omstændigheder hensyn til følgende yderligere kriterier:
a)
en eventuel konkurrenceforvridning, som afkaldet på inddrivelse ville medføre
b)
den økonomiske og sociale skade, som en fuldstændig inddrivelse af fordringen ville medføre.
5.   Hver EU-institution sender hvert år Europa-Parlamentet og Rådet en rapport om de tilfælde, hvor den i henhold til stk. 2, 3 og 4 har givet afkald på at inddrive fordringer. Oplysninger om afkald på under 60 000 EUR gives som et samlet beløb. I Kommissionens tilfælde vedlægges rapporten som bilag til den sammenfatning af årsberetningerne, der er omhandlet i artikel 74, stk. 9.
6.   Den ansvarlige anvisningsberettigede kan annullere en fastlagt fordring helt eller delvist. En delvis annullering af en fastlagt fordring indebærer ikke et afkald på den resterende del af Unionens fastlagte krav.
I tilfælde af en fejl annullerer den ansvarlige anvisningsberettigede helt eller delvis den fastlagte fordring og giver en behørig begrundelse herfor.
Hver EU-institution fastsætter i sine interne regler betingelserne og proceduren for delegation af beføjelsen til at annullere en fastlagt fordring.
7.   Medlemsstater har det primære ansvar for at gennemføre kontrol og revisioner og for at inddrive uretmæssigt anvendte beløb som fastsat i sektorspecifikke regler. I det omfang medlemsstaterne opdager og korrigerer uregelmæssigheder for egen regning, fritages de for Kommissionens finansielle korrektioner af disse uregelmæssigheder.
8.   Kommissionen anvender finansielle korrektioner på medlemsstater for at udelukke udgifter, der er afholdt i strid med den relevante lovgivning, fra EU-finansiering. Kommissionen baserer sine finansielle korrektioner på identifikation af uretmæssigt anvendte beløb og på de finansielle konsekvenser for budgettet. Hvis sådanne beløb ikke kan identificeres præcist, kan Kommissionen anvende ekstrapolerede eller faste korrektioner i overensstemmelse med sektorspecifikke regler.
Når Kommissionen fastsætter beløbet for en finansiel korrektion, tager den hensyn til arten og omfanget af overtrædelsen af den relevante lovgivning og til de finansielle konsekvenser for budgettet, herunder mangler i forvaltnings- og kontrolsystemer.
Kriterierne for fastsættelse af finansielle korrektioner og den procedure, der skal følges, kan fastsættes i sektorspecifikke regler.
9.   Metoden for at anvende ekstrapolerede eller faste korrektioner fastsættes i overensstemmelse med sektorspecifikke regler med henblik på at gøre det muligt for Kommissionen at beskytte Unionens finansielle interesser.
Artikel 102
Inddrivelse ved modregning
1.   Når debitor har en fordring på Unionen eller på et forvaltningsorgan, der gennemfører budgettet, som er sikker, jf. artikel 98, stk. 3, litra a), opgjort og forfalden til betaling, og som vedrører et beløb, der er fastlagt ved en betalingsordre, inddriver regnskabsføreren efter udløbet af den frist, der er omhandlet i artikel 98, stk. 4, første afsnit, litra b), fastlagte fordringer ved modregning.
Under særlige omstændigheder kan regnskabsføreren foretage inddrivelsen ved modregning inden udløbet af den frist, der er omhandlet i artikel 98, stk. 4, første afsnit, litra b), hvis det er nødvendigt for at beskytte Unionens finansielle interesser, og hvis vedkommende har berettigede grunde til at antage, at det beløb, som skyldes til Unionen, ellers vil være tabt.
Regnskabsføreren kan også foretage inddrivelse ved modregning inden udløbet af den frist, der er omhandlet i artikel 98, stk. 4, første afsnit, litra b), hvis debitor samtykker.
2.   Inden regnskabsføreren foretager en inddrivelse efter stk. 1, hører han den ansvarlige anvisningsberettigede og underretter de pågældende debitorer, herunder om klagemulighederne i overensstemmelse med artikel 133.
Når debitor er en national myndighed eller en af dens administrative enheder, underretter regnskabsføreren mindst 10 arbejdsdage i forvejen også den pågældende medlemsstat om, at vedkommende har til hensigt at foretage inddrivelse ved modregning. Efter aftale med den pågældende medlemsstat eller administrative enhed kan regnskabsføreren dog foretage inddrivelsen ved modregning inden denne frists udløb.
3.   Den modregning, der er omhandlet i stk. 1, har samme virkning som en betaling og frigør Unionen for gældsbeløbet og i givet fald for de skyldige renter.
Artikel 103
Inddrivelsesprocedure ved manglende frivillig betaling
1.   Uden at det berører artikel 102, skal regnskabsføreren, hvis det fulde beløb ikke har kunnet inddrives ved udløbet af den frist, som er omhandlet i artikel 98, stk. 4, første afsnit, litra b), underrette den ansvarlige anvisningsberettigede herom og straks iværksætte straks inddrivelsesproceduren ved hjælp af alle til rådighed værende legale midler, herunder, hvor det er relevant, ved at kræve eventuelle forhåndsgarantier indfriet.
2.   Uden at det berører artikel 102, foretager regnskabsføreren, hvis der ikke er mulighed for at foretage inddrivelsen på den måde, der er omhandlet i nærværende artikels stk. 1, og debitor ikke har betalt efter et af regnskabsføreren fremsendt påkrav om betaling, inddrivelse ved tvangsfuldbyrdelse af en afgørelse, der er opnået enten i overensstemmelse med artikel 100, stk. 2, eller ved retslige skridt.
Artikel 104
Henstand med betaling
Regnskabsføreren kan i samarbejde med den ansvarlige anvisningsberettigede kun give henstand med betaling efter behørigt begrundet skriftlig anmodning fra debitor, hvis følgende betingelser er opfyldt:
a)
debitor forpligter sig til at betale renter til den i artikel 99 anførte sats i hele henstandsperioden regnet fra udløbet af den frist, der er omhandlet i artikel 98, stk. 4, første afsnit, litra b)
b)
debitor stiller for at beskytte Unionens rettigheder en finansiel garanti for både hovedstol og rente af endnu ikke inddrevet gæld, som godkendes af EU-institutionens regnskabsfører.
Den i stk. 1, litra b), omhandlede garanti kan erstattes af en selvskyldnerkaution stillet af tredjemand og godkendt af EU-institutionens regnskabsfører.
Under særlige omstændigheder kan regnskabsføreren på anmodning af debitor fravige kravet om garanti i stk. 1, litra b), hvis den pågældende vurderer, at debitor vil og kan foretage betalingen i henstandsperioden, men ikke kan stille en sådan garanti og befinder sig i en finansielt vanskelig situation.
Artikel 105
Forældelsesfrist
1.   Uden at dette berører bestemmelserne i specifikke forordninger eller anvendelsen af afgørelse 2014/335/EU, Euratom, er Unionens fordringer over for tredjemand og tredjemands fordringer over for Unionen underlagt en forældelsesfrist på fem år.
2.   Forældelsesfristen for Unionens fordringer over for tredjemand begynder at løbe ved udløbet af den frist, som er omhandlet i artikel 98, stk. 4, første afsnit, litra b).
Forældelsesfristen for tredjemands fordringer over for Unionen begynder at løbe fra den dato, hvor den pågældende tredjemands fordring forfalder til betaling i overensstemmelse med den tilsvarende retlige forpligtelse.
3.   Forældelsesfristen for Unionens fordringer over for tredjemand afbrydes af enhver handling, som foretages af en EU-institution eller af en medlemsstat, der handler på anmodning af en EU-institution, og som den pågældende tredjemand er blevet underrettet om, og som sigter mod at inddrive gælden.
Forældelsesfristen for tredjemands fordringer over for Unionen afbrydes af enhver handling, som Unionen underrettes om af sine kreditorer eller på vegne af sine kreditorer, og som sigter mod at inddrive gælden.
4.   En ny forældelsesfrist på fem år begynder at løbe fra dagen efter de afbrydelser, der er omhandlet i stk. 3.
5.   Ethvert retsligt skridt vedrørende en fordring som omhandlet i stk. 2, herunder retslige skridt, der indledes ved en domstol, som senere erklærer sig inkompetent, afbryder forældelsesfristen. En ny femårig forældelsesfrist begynder først at løbe, når en retskraftig dom er afsagt, eller der indgås et udenretsligt forlig mellem de samme parter om samme retslige skridt.
6.   Når regnskabsføreren giver debitor henstand med betalingen efter artikel 104, betragtes det som en afbrydelse af forældelsesfristen. En ny femårig forældelsesfrist begynder at løbe fra dagen efter henstandsperiodens udløb.
7.   Unionens fordringer inddrives ikke efter udløbet af forældelsesfristen, jf. stk. 2-6.
Artikel 106
National behandling af EU-krav
I tilfælde af insolvensbehandling skal EU-krav have samme fortrinsbehandling som offentlige organers krav af samme art i medlemsstater, hvor inddrivelsesprocedurerne finder sted.
Artikel 107
Bøder, tvangsbøder, sanktioner og påløbne renter pålagt af EU-institutioner
1.   Beløb modtaget i form af bøder, tvangsbøder og sanktioner samt påløbne renter eller andre deraf hidrørende indtægter opføres ikke på budgettet, så længe afgørelserne, hvorved de er pålagt, er gjort eller stadig kan gøres til genstand for appel ved Den Europæiske Unions Domstol.
2.   De i stk. 1 omhandlede beløb opføres på budgettet hurtigst muligt efter, at alle retsmidler er udtømt. I behørigt begrundede undtagelsestilfælde, eller når alle retsmidler er udtømt efter den 1. september i det løbende regnskabsår, kan beløbene opføres på budgettet i det følgende regnskabsår.
Beløb, der skal tilbageføres til den enhed, der udbetalte dem, efter en dom afsagt af Den Europæiske Unions Domstol, opføres ikke på budgettet.
3.   Stk. 1 finder ikke anvendelse på afgørelser om regnskabsafslutning eller finansielle korrektioner.
Artikel 108
Inddrivelse af bøder, tvangsbøder eller andre sanktioner, som er pålagt af EU-institutioner
1.   Når en afgørelse om pålæggelse af en bøde, tvangsbøde eller anden sanktion, som en EU-institution har truffet i henhold til TEUF eller Euratomtraktaten, indbringes for Den Europæiske Unions Domstol, indbetaler debitor, indtil alle retsmidler er udtømt, enten midlertidigt de pågældende beløb på den bankkonto, som Kommissionens regnskabsfører har anvist, eller stiller en finansiel garanti, som kan accepteres af Kommissionens regnskabsfører. Garantien skal være uafhængig af forpligtelsen til at betale bøden, tvangsbøden eller den anden sanktion og skal kunne tvangsfuldbyrdes efter anfordring. Den skal dække fordringens hovedstol og de skyldige renter, jf. artikel 99, stk. 4.
2.   Kommissionen sikrer de foreløbigt opkrævede beløb ved at investere dem i finansielle aktiver og dermed sikre pengenes sikkerhed og likviditet, samtidigt med at den sigter mod at opnå et positivt afkast.
3.   Når alle retsmidler er udtømt, og bøden, tvangsbøden eller den anden sanktion er blevet bekræftet af Den Europæiske Unions Domstol, eller når afgørelsen om pålæggelse af en sådan bøde, tvangsbøde eller anden sanktion ikke længere kan gøres til genstand for appel ved Den Europæiske Unions Domstol, træffes en af følgende foranstaltninger:
a)
de foreløbigt opkrævede beløb og afkastet heraf opføres på budgettet i overensstemmelse med artikel 107, stk. 2
b)
når der er stillet en finansiel garanti, skal den indfris og det tilsvarende beløb opføres på budgettet.
Hvis bøden, tvangsbøden eller den anden sanktion er blevet forhøjet af Den Europæiske Unions Domstol, gælder første afsnit, litra a) og b), op til det beløb, der var anført i EU-institutionens oprindelige afgørelse, eller, hvor det er relevant, op til det beløb, der er fastlagt i en tidligere dom afsagt af Den Europæiske Unions Domstol i samme sag. Kommissionens regnskabsfører inddriver det beløb, der svarer til forhøjelsen, og de skyldige renter, jf. artikel 99, stk. 4, som opføres på budgettet.
4.   Når alle retsmidler er udtømt, og hvis bøden, tvangsbøden eller den anden sanktion er annulleret, eller beløbet er reduceret, træffes en af følgende foranstaltninger:
a)
de foreløbigt opkrævede beløb eller i tilfælde af en reduktion den relevante del heraf, herunder eventuelle afkast, betales tilbage til den pågældende tredjemand
b)
når der er stillet en finansiel garanti, frigøres denne tilsvarende.
Hvis det samlede afkast af det foreløbigt opkrævede beløb i de i første afsnit, litra a), omhandlede tilfælde er negativt, trækkes det lidte tab fra det beløb, der skal tilbagebetales.
Artikel 109
Udligningsrenter
Uden at dette berører artikel 99, stk. 2, og artikel 116, stk. 5, og for så vidt angår andre tilfælde end bøder, tvangsbøder og andre sanktioner som omhandlet i artikel 107 og 108, er rentesatsen, når et beløb skal tilbagebetales som følge af en dom afsagt af Den Europæiske Unions Domstol eller som følge af en mindelig tvistbilæggelse, den sats, som Den Europæiske Centralbank anvender på sine vigtigste refinansieringstransaktioner, og som offentliggøres i 
Den Europæiske Unions Tidende
, C-udgaven, den første kalenderdag i hver måned. Rentesatsen må ikke være negativ. Renten løber fra datoen for betaling af det beløb, der skal tilbagebetales, til den dato, hvor tilbagebetalingen forfalder til betaling.
I tilfælde hvor den samlede rentesats ville være negativ, sættes den til nul procent.
KAPITEL 7
Forvaltning af udgifter
Artikel 110
Finansieringsafgørelser
1.   Forud for indgåelse af en budgetmæssig forpligtelse skal der foreligge en finansieringsafgørelse vedtaget af EU-institutionen eller af den myndighed, til hvilken EU-institutionen har delegeret beføjelser. Finansieringsafgørelser skal være årlige eller flerårige.
Første afsnit gælder ikke i tilfælde af bevillinger til transaktioner, der foretages af den enkelte EU-institution i medfør af dens administrative autonomi, og som kan gennemføres uden en basisretsakt i henhold til artikel 58, stk. 2, litra e), i tilfælde af udgifter til administrativ bistand og i tilfælde af bidrag til de EU-organer, der er omhandlet i artikel 70 og 71.
2.   Finansieringsafgørelsen skal samtidig udgøre det årlige eller det flerårige arbejdsprogram og skal efter omstændighederne vedtages snarest muligt efter vedtagelsen af budgetforslaget og i princippet senest den 31. marts i året for gennemførelsen. Hvis den relevante basisretsakt fastsætter en bestemt fremgangsmåde for vedtagelse af en finansieringsafgørelse eller et arbejdsprogram eller begge dele, anvendes denne fremgangsmåde i forbindelse med den del af finansieringsafgørelsen, der udgør arbejdsprogrammet, i overensstemmelse med kravene i basisretsakten. Den del, som udgør arbejdsprogrammet, offentliggøres på den pågældende EU-institutions websted, så snart det er vedtaget, og inden det gennemføres. Finansieringsafgørelsen skal angive det samlede beløb, som den omfatter, og skal indeholde en beskrivelse af de foranstaltninger, der skal finansieres. Den skal angive:
a)
basisretsakten og budgetposten
b)
de mål, der forfølges, og de forventede resultater
c)
gennemførelsesmetoder
d)
eventuelle yderligere oplysninger, som er påkrævede i henhold til basisretsakten for arbejdsprogrammet.
3.   Ud over elementerne omhandlet i stk. 2 angives følgende i finansieringsafgørelsen:
a)
for tilskud: hvilken type ansøgere, forslagsindkaldelsen eller den direkte tildeling er rettet imod, og den samlede budgetbevilling, der er afsat til tilskuddene
b)
for indkøb: den samlede budgetbevilling, der er afsat til indkøb
c)
for bidrag til de EU-trustfonde, der er omhandlet i artikel 234: de bevillinger, der øremærkes til trustfonden for året, samt de planlagte beløb over trustfondens levetid fra budgettet og fra andre donorer
d)
for priser: hvilken type deltagere konkurrencen er rettet imod, den samlede budgetbevilling, der øremærkes til konkurrencen, og en specifik henvisning til priser med en enhedsværdi på 1 000 000 EUR eller mere
e)
for finansielle instrumenter: det beløb, der er afsat til det finansielle instrument
f)
i tilfælde af indirekte forvaltning: den person eller enhed, som gennemfører EU-midler i henhold til artikel 62, stk. 1, første afsnit, litra c), eller de kriterier, der anvendes til at vælge personen eller enheden
g)
for bidrag til blandingsfaciliteter eller platforme: beløbet, der øremærkes til blandingsfaciliteten eller platformen, og listen over de enheder, der deltager i blandingsfaciliteten eller platformen
h)
for budgetgarantier: beløbet til årlig hensættelse og, hvor det er relevant, det beløb, der skal frigives til budgetgarantien.
4.   Den ved delegation bemyndigede anvisningsberettigede kan tilføje yderligere oplysninger, der findes nyttige, enten i den finansieringsafgørelse, der udgør arbejdsprogrammet, eller i et andet dokument, der offentliggøres på EU-institutionens websted.
En flerårig finansieringsafgørelse skal stemme overens med den finansielle programmering, der er omhandlet i artikel 41, stk. 2, og skal specificere, at afgørelsens gennemførelse er med forbehold af, at der er budgetbevillinger til rådighed til de respektive regnskabsår efter vedtagelsen af budgettet, eller er underlagt ordningen med foreløbige tolvtedele.
5.   Enhver væsentlig ændring af en finansieringsafgørelse, som allerede er vedtaget, følger samme procedure som den oprindelige afgørelse, jf. dog eventuelle specifikke bestemmelser i en basisretsakt.
Artikel 111
Forvaltning af udgifter
1.   Enhver udgift omfatter indgåelse af en forpligtelse, fastsættelse af udgiften, anvisning til betaling og betaling.
Ved udløbet af de perioder, der er omhandlet i artikel 114, frigøres den uudnyttede del af de budgetmæssige forpligtelser.
Når den anvisningsberettigede gennemfører transaktioner, sikrer vedkommende, at udgiften er i overensstemmelse med traktaterne, budgettet, denne forordning og andre retsakter, der er vedtaget i henhold til traktaterne, samt med princippet om forsvarlig økonomisk forvaltning.
2.   Budgetmæssige og retlige forpligtelser indgås af samme anvisningsberettigede undtagen i behørigt begrundede tilfælde. Navnlig i forbindelse med bistand i krisesituationer og humanitære bistandsforanstaltninger kan retlige forpligtelser indgås af EU-delegationschefer eller, såfremt de er fraværende, af deres stedfortrædere, efter instruks fra Kommissionens ansvarlige anvisningsberettigede, som dog forbliver fuldt ud ansvarlig for den underliggende transaktion. Personer, der er ansat af Kommissionen i forbindelse med bistand i krisesituationer og humanitære bistandsforanstaltninger som, kan undertegne retlige forpligtelser, der er knyttet til betalinger, der er gennemført fra forskudskonti, til en værdi af højst 2 500 EUR.
Den ansvarlige anvisningsberettigede skal indgå en budgetmæssig forpligtelse, før vedkommende indgår en retlig forpligtelse over for tredjemand eller overfører midler til en EU-trustfond som omhandlet i artikel 234.
Nærværende stykkes andet afsnit finder ikke anvendelse:
a)
på retlige forpligtelser, der indgås som følge af en erklæring om en krisesituation inden for rammerne af en beredskabsplan i overensstemmelse med de procedurer, som Kommissionen eller en anden EU-institution har vedtaget i medfør af sin administrative autonomi
b)
i forbindelse med humanitære bistandsforanstaltninger, civilbeskyttelsesforanstaltninger og bistand i krisesituationer, hvis en effektiv levering af Unionens hjælp gør det nødvendigt, at Unionen indgå øjeblikkeligt påtager sig en retlig forpligtelse over for tredjemand, og det ikke er muligt forudgående at reservere indgåelse af den specifikke budgetmæssige forpligtelse.
I de tilfælde, der er omhandlet i tredje afsnit, litra b), reserveres den budgetmæssige forpligtelse, så snart der er indgået en retlig forpligtelse over for tredjemand.
3.   Den ansvarlige anvisningsberettigede fastsætter udgifter ved at acceptere, at en udgift opføres på budgettet, efter at have tjekket de bilag, der attesterer kreditors adkomst, i overensstemmelse med betingelserne i den retlige forpligtelse, når der foreligger en retlig forpligtelse. Med henblik herpå skal den ansvarlige anvisningsberettigede:
a)
verificere kreditors adkomst
b)
fastslå eller verificere fordringens tilstedeværelse og størrelse ved påtegningen »i overensstemmelse med de faktiske forhold«
c)
verificere, at fordringen er forfalden.
Uanset første afsnit gælder fastsættelsen af udgifter også foreløbige eller endelige rapporter, der ikke er knyttet til en betalingsanmodning, i hvilket tilfælde virkningen for regnskabssystemet er begrænset til det generelle regnskab.
4.   Afgørelsen om fastsættelse kommer til udtryk ved en elektronisk sikret signatur i overensstemmelse med artikel 146, der gives af den anvisningsberettigede eller af en teknisk kompetent ansat, der er behørigt bemyndiget ved en formel afgørelse truffet af den anvisningsberettigede, eller undtagelsesvist, i tilfælde hvor der benyttes papir, ved et stempel, hvori signaturen indgår.
Med påtegnelsen »i overensstemmelse med de faktiske forhold« certificerer den ansvarlige anvisningsberettigede eller en teknisk kompetent ansat, der er behørigt bemyndiget af den ansvarlige anvisningsberettigede:
a)
for forfinansiering; at de betingelser, der er fastsat i den retlige forpligtelse til betaling af forfinansiering, er opfyldt
b)
for mellemliggende betalinger og betaling af saldoen i kontrakter: at de tjenesteydelser, der er omhandlet i kontrakten, er korrekt leveret, at varerne er korrekt leveret, eller at bygge- og anlægsarbejderne er korrekt udført
c)
for mellemliggende betalinger og betaling af saldoen i tilskud: at den foranstaltning eller det arbejdsprogram, som tilskudsmodtageren har gennemført, i alle henseender er i overensstemmelse med tilskudsaftalen, herunder, hvor det er relevant, at de omkostninger, som tilskudsmodtageren har angivet, er støtteberettigede.
I det tilfælde, der er omhandlet i andet afsnit, litra c) anses overslag over omkostninger ikke for at opfylde støtteberettigelsesbetingelserne i artikel 186, stk. 3. Samme princip gælder også for foreløbige og endelige rapporter, som ikke er knyttet til en betalingsanmodning.
5.   Med henblik på at anvise udgifter udsteder den ansvarlige anvisningsberettigede efter at have sikret sig, at bevillingerne er til stede, en betalingsordre for at give regnskabsføreren instruks om at betale den udgift, som tidligere er blevet fastsat.
Når der foretages periodisk betaling for leverede tjenesteydelser, herunder udlejningsydelser, eller vareleverancer, kan den anvisningsberettigede afhængig af vedkommendes risikoanalyse give instruks om anvendelse af en direkte debiteringsordning fra en forskudskonto. Der kan ligeledes gives instruks om at anvende en sådan ordning, hvis regnskabsføreren specifikt har godkendt det i overensstemmelse med artikel 86, stk. 3.
Artikel 112
Kategorier af budgetmæssige forpligtelser
1.   En budgetmæssig forpligtelse hører under en af følgende kategorier:
a)
specifik: hvis modtageren og udgiftens størrelse er bestemt
b)
samlet: hvis mindst ét af de elementer, der er nødvendige for at identificere en specifik forpligtelse, endnu ikke er bestemt
c)
foreløbig: hvis den har til formål at dække rutinemæssige udgifter til forvaltning for EGFL som omhandlet i artikel 11, stk. 2, og rutinemæssige administrationsudgifter, for hvilke enten beløbet eller de endelige modtagere ikke er endeligt bestemt.
Uanset første afsnit, litra c), kan rutinemæssige administrationsudgifter vedrørende Unionens delegationer og Unionens repræsentationer være dækket af foreløbige budgetforpligtelser, også når beløbet og den endelige modtager er bestemt.
2.   Budgetmæssige forpligtelser til foranstaltninger, der strækker sig over mere end et regnskabsår, kan kun opdeles i årlige trancher over flere regnskabsår, hvis basisretsakten åbner mulighed for det, eller hvis de vedrører administrationsudgifter.
3.   En samlet budgetmæssig forpligtelse indgås på grundlag af en finansieringsafgørelse.
Den samlede budgetmæssige forpligtelse indgås senest inden afgørelsen om modtagerne og beløbet træffes, og, når gennemførelsen af de pågældende bevillinger omfatter vedtagelse af et arbejdsprogram, tidligst efter vedtagelsen af programmet.
4.   En samlet budgetmæssig forpligtelse gennemføres enten ved indgåelse af en finansieringsaftale, hvori det fastslås, at der senere skal indgås en eller flere retlige forpligtelser, eller ved indgåelse af én eller flere retlige forpligtelser.
Finansieringsaftaler inden for direkte finansiel bistand til tredjelande, herunder budgetstøtte, som udgør retlige forpligtelser, kan give anledning til betalinger, uden at der indgås andre retlige forpligtelser.
Når den samlede budgetmæssige forpligtelse gennemføres ved indgåelsen af en finansieringsaftale, finder stk. 3, andet afsnit, ikke anvendelse.
5.   Når der indgås en specifik retlig forpligtelse, der følger af en samlet budgetmæssig forpligtelse, skal den ansvarlige anvisningsberettigede, inden denne underskriver, registrere beløbet i det centrale bevillingsregnskab og afskrive det på den samlede budgetmæssige forpligtelse.
6.   Foreløbige budgetmæssige forpligtelser gennemføres ved indgåelse af en eller flere retlige forpligtelser, der giver ret til senere betalinger. Hvis der er tale om udgifter til personaleforvaltning, udgifter til medlemmer eller tidligere medlemmer af en EU-institution eller kommunikationsudgifter, som EU-institutioner afholder i forbindelse med dækning af begivenheder i Unionen, eller i de tilfælde, der er omhandlet i bilag I, punkt 14.5, kan de imidlertid gennemføres ved direkte betalinger uden forudgående indgåelse af retlige forpligtelser.
Artikel 113
Forpligtelser for EGFL-bevillinger
1.   For hvert regnskabsår omfatter EGFL-bevillingerne ikkeopdelte bevillinger til udgifter i forbindelse med foranstaltninger omhandlet i artikel 4, stk. 1, i forordning (EU) nr. 1306/2013. Udgifterne til de foranstaltninger, der er omhandlet i artikel 4, stk. 2, og artikel 6 i nævnte forordning, bortset fra foranstaltninger, der finansieres under ikkeoperationel teknisk bistand og bidrag til gennemførelsesorganer, dækkes af opdelte bevillinger.
2.   Kommissionens afgørelser om fastsættelse af størrelsen af refusionen af udgifter i forbindelse med EGFL, som medlemsstaterne har afholdt, udgør samlede foreløbige budgetmæssige forpligtelser, som ikke må overstige det samlede bevillingsbeløb, der er opført under budgettet for EGFL.
3.   De samlede foreløbige budgetmæssige forpligtelser for EGFL, der er indgået for et regnskabsår, og for hvilke der ikke inden den 1. februar i det følgende regnskabsår er indgået forpligtelser for specifikke budgetposter, frigøres med virkning for det pågældende regnskabsår.
4.   For udgifter afholdt af de administrative myndigheder og organer, der er omhandlet i forskrifterne vedrørende EGFL, indgås der inden for en frist på to måneder efter modtagelsen af de af medlemsstaterne fremsendte regnskaber en forpligtelse opdelt på kapitel, artikel og konto. Sådanne forpligtelser kan indgås efter udløbet af fristen på to måneder, hvis en bevillingsoverførselsprocedure vedrørende de pågældende budgetposter er nødvendig. Inden for samme frist på to måneder konteres beløbene som betalinger, medmindre medlemsstaterne endnu ikke har betalt, eller hvis det er usikkert, om udgifterne er støtteberettigede.
De forpligtelser, der er omhandlet i første afsnit, fratrækkes de samlede foreløbige budgetmæssige forpligtelser, der er omhandlet i stk. 1.
5.   Stk. 2 og 3 finder anvendelse med forbehold af gennemgangen og accepten af regnskaberne.
Artikel 114
Frister for forpligtelser
1.   Uden at det berører artikel 111, stk. 2, og artikel 264, stk. 3, skal retlige forpligtelser, der er knyttet til specifikke budgetmæssige forpligtelser eller foreløbige budgetmæssige forpligtelser, indgås senest den 31. december i år n, idet år n er det år, hvor den budgetmæssige forpligtelse blev indgået.
2.   De samlede budgetmæssige forpligtelser dækker alle omkostninger, som følger af de dertil svarende retlige forpligtelser, der indgås frem til den 31. december i år n+1.
Hvis den samlede budgetmæssige forpligtelse medfører tildeling af en pris, som omhandlet i afsnit IX, indgås den retlige forpligtelse, der er omhandlet i artikel 207, stk. 4, senest den 31. december i år n+3.
I forbindelse med foranstaltninger udadtil, hvor den samlede budgetmæssige forpligtelse medfører indgåelse af en finansieringsaftale med et tredjeland, skal finansieringsaftalerne indgås senest den 31. december i år n+1. I så tilfælde skal den samlede budgetmæssige forpligtelse dække de samlede udgifter til retlige forpligtelser, der gennemfører den indgåede finansieringsaftale, i en periode på tre år fra datoen for indgåelse af finansieringsaftalen.
Den samlede budgetmæssige forpligtelse skal dog i følgende tilfælde dække alle omkostninger, som følger af retlige forpligtelser indgået frem til udgangen af finansieringsaftalens gennemførelsesperiode:
a)
multidonorforanstaltninger
b)
blandingsoperationer
c)
retlige forpligtelser vedrørende revision og evaluering
d)
følgende særlige tilfælde:
i)
ændringer af retlige forpligtelser, der allerede er indgået
ii)
retlige forpligtelser, der skal indgås efter tidlig afslutning af en eksisterende retlig forpligtelse
iii)
ændring af gennemførelsesenheden.
3.   Stk. 2, tredje og fjerde afsnit, finder ikke anvendelse på følgende flerårige programmer, der gennemføres gennem opdelte forpligtelser:
a)
instrumentet til førtiltrædelsesbistand, der er oprettet ved Europa-Parlamentets og Rådets forordning (EU) nr. 231/2014 
(
41
)
b)
det europæiske naboskabsinstrument, der er oprettet ved Europa-Parlamentets og Rådets forordning (EU) nr. 232/2014 
(
42
)
.
I de i første afsnit omhandlede tilfælde frigøres bevillingerne automatisk af Kommissionen i overensstemmelse med sektorspecifikke regler.
4.   Ved specifikke og foreløbige budgetmæssige forpligtelser til foranstaltninger, hvis gennemførelse strækker sig over mere end et regnskabsår, fastsættes der, undtagen for personaleudgifter, en frist for indfrielsen i overensstemmelse med betingelserne i de retlige forpligtelser, de vedrører, og under hensyntagen til princippet om forsvarlig økonomisk forvaltning.
5.   Den eventuelle del af de budgetmæssige forpligtelser, der ikke er gennemført ved betaling seks måneder efter fristen for gennemførelsen, frigøres.
6.   Det beløb i en budgetmæssige forpligtelse, med hensyn til hvilket der ikke er sket betaling som omhandlet i artikel 115 i en periode på to år efter indgåelsen af den retlige forpligtelse, frigøres, medmindre beløbet vedrører en sag, der pågår for domstolene eller en voldgiftsinstans, hvis den retlige forpligtelse består af en finansieringsaftale med et tredjeland, eller hvis der er fastlagt særlige bestemmelser i sektorspecifikke regler.
Artikel 115
Betalingstyper
1.   Regnskabsføreren foretager betalingerne inden for rammerne af de disponible midler.
2.   Det skal dokumenteres, at den til betalingen svarende foranstaltning er i overensstemmelse med kontrakten, aftalen eller basisretsakten, og betalingen skal dække en eller flere af følgende transaktioner:
a)
betaling af hele det skyldige beløb
b)
betaling af det skyldige beløb på en af følgende måder:
i)
forfinansiering med tilrådighedsstillelse af likvide midler, som kan opdeles i flere betalinger i overensstemmelse med princippet om forsvarlig økonomisk forvaltning; et sådant forfinansieringsbeløb udbetales enten på grundlag af kontrakten, aftalen eller basisretsakten eller på grundlag af bilag, der gør det muligt at tjekke, at betingelserne i den pågældende kontrakt eller aftale overholdes
ii)
en eller flere mellemliggende betalinger modsvarende en delvis gennemførelse af foranstaltningen eller delvis opfyldelse af kontrakten eller aftalen, og som kan afslutte forfinansieringen helt eller delvist, jf. dog basisretsakten
iii)
en betaling af saldoen af de skyldige beløb, når foranstaltningen er fuld ud gennemført eller kontrakten eller aftalen er fuldt ud opfyldt.
c)
betaling af en hensættelse til den fælles hensættelsesfond, der er oprettet i henhold til artikel 212.
Betalingen af saldoen skal afslutte alle tidligere udgifter. Der skal udstedes en indtægtsordre for at inddrive uudnyttede beløb.
3.   De forskellige typer af betalinger, der er omhandlet i stk. 2, opføres særskilt i budgetregnskabet på betalingstidspunktet.
4.   De regnskabsregler, der er omhandlet i artikel 80, omfatter reglerne for afslutning af forfinansiering i regnskaberne og for anerkendelse af udgifternes støtteberettigelse.
5.   Udbetalinger ved forfinansiering afsluttes regelmæssigt af den ansvarlige anvisningsberettigede efter projektets økonomiske karakter og senest ved projektets afslutning. Afslutningen foretages på grundlag af oplysninger om afholdte omkostninger eller bekræftelse af, at betalingsbetingelserne er opfyldt i overensstemmelse med artikel 125 som fastsat af den anvisningsberettigede i overensstemmelse med artikel 111, stk. 3.
For tilskudsaftaler, kontrakter eller bidragsaftaler på over 5 000 000 EUR skal den anvisningsberettigede ved hver årsafslutning indhente mindst de oplysninger, der er nødvendige for at kunne beregne et rimeligt skøn over omkostningerne. Disse oplysninger må ikke benyttes til at afslutte forfinansieringen, men kan benyttes af den anvisningsberettigede og regnskabsføreren til at opfylde artikel 82, stk. 2.
Med henblik på andet afsnit skal der indsættes passende bestemmelser i de indgåede retlige forpligtelser.
Artikel 116
Betalingsfrister
1.   Fristen for gennemførelse af betalinger er:
a)
90 kalenderdage for bidragsaftaler, kontrakter og tilskudsaftaler, hvor det er særlig vanskeligt at vurdere de tekniske ydelser eller foranstaltninger, og hvor betalingen afhænger af godkendelsen af en rapport eller et certifikat
b)
60 kalenderdage for alle andre bidragsaftaler, kontrakter og tilskudsaftaler, hvor betalingen afhænger af godkendelsen af en rapport eller et certifikat
c)
30 kalenderdage for alle andre bidragsaftaler, kontrakter og tilskudsaftaler.
2.   Fristen for gennemførelse af betalinger omfatter fastsættelse, anvisning og betaling af udgifter.
Den begynder at løbe fra den dato, hvor en betalingsanmodning modtages.
3.   En betalingsanmodning registreres hurtigst muligt af den ansvarlige anvisningsberettigedes bemyndigede tjeneste og anses for at være modtaget på den dato, den registreres.
Som betalingsdato betragtes den dato, hvor EU-institutionens konto debiteres.
En betalingsanmodning skal omfatte følgende væsentlige elementer:
a)
identifikation af kreditor
b)
beløb
c)
valuta
d)
dato.
Hvis mindst ét væsentligt element mangler, afvises betalingsanmodningen.
Kreditor underrettes skriftligt om en afvisning og grundene til denne hurtigst muligt og under alle omstændigheder senest 30 kalenderdage fra den dato, hvor betalingsanmodningen blev modtaget.
4.   Den ansvarlige anvisningsberettigede kan suspendere betalingsfristen, når:
a)
beløbet i betalingsanmodningen ikke er forfaldent, eller
b)
de nødvendige bilag ikke er blevet fremlagt.
Får den ansvarlige anvisningsberettigede kendskab til oplysninger, der rejser tvivl om, hvorvidt udgifter i en betalingsanmodning er støtteberettigede, kan vedkommende suspendere betalingsfristen med henblik på at efterprøve, herunder ved kontrol på stedet, at udgiften er støtteberettiget. Den resterende betalingsfrist begynder at løbe fra den dato, hvor de oplysninger eller reviderede dokumenter, der er anmodet om, modtages, eller hvor den nødvendige yderligere verificering, herunder kontrol på stedet, foretages.
De pågældende kreditorer skal underrettes skriftligt om årsagerne til den pågældende suspension.
5.   Med undtagelse af medlemsstaterne, EIB og EIF er kreditor efter udløbet af de frister, der er fastsat i stk. 1, berettiget til renter på følgende betingelser:
a)
rentesatserne er de satser, der er omhandlet i artikel 99, stk. 2
b)
renterne skal betales for den periode, der går fra kalenderdagen efter udløbet af betalingsfristen i stk. 1, og indtil betalingsdatoen.
Hvis de renter, som er beregnet i overensstemmelse med første afsnit, er 200 EUR eller derunder, betales de dog kun til kreditor efter indgivelse af en anmodning herom inden for en frist på to måneder efter modtagelsen af den forsinkede betaling.
6.   Hver EU-institution forelægger Europa-Parlamentet og Rådet en rapport om overholdelsen og suspensionen af de frister, der er fastsat i stk. 1-4. Kommissionens rapport vedlægges som bilag til den sammenfatning af årsberetningerne, der er omhandlet i artikel 74, stk. 9.
KAPITEL 8
Den interne revisor
Artikel 117
Udpegelse af den interne revisor
1.   Hver EU-institution opretter en intern revisionsfunktion, der skal udøves under overholdelse af de relevante internationale standarder. Den interne revisor, der udpeges af den pågældende EU-institution, er over for denne ansvarlig for at verificere, at systemerne og procedurerne til budgetgennemførelsen fungerer tilfredsstillende. Den interne revisor må ikke være den anvisningsberettigede eller regnskabsføreren.
2.   Hvad angår intern revision af EU-Udenrigstjenesten, er EU-delegationschefer, der fungerer som anvisningsberettigede ved videredelegation i henhold til artikel 60, stk. 2, underlagt kontrolbeføjelserne for Kommissionens interne revisor med hensyn til den finansielle forvaltning, som de varetager ved videredelegation.
Kommissionens interne revisor fungerer også som intern revisor for EU-Udenrigstjenesten med hensyn til gennemførelsen af budgetsektionen vedrørende EU-Udenrigstjenesten.
3.   Hver EU-institution udpeger sin interne revisor efter nærmere regler, der er tilpasset dens særlige omstændigheder og behov. Hver EU-institution underretter Europa-Parlamentet og Rådet om udpegelsen af sin interne revisor.
4.   Hver EU-institution fastsætter på grundlag af sine særlige omstændigheder og behov omfanget af sin interne revisors opgaver og fastlægger detaljeret målsætningerne og procedurerne for udøvelsen af den interne revisionsfunktion under behørig overholdelse af de gældende internationale standarder for intern revision.
5.   Som intern revisor kan hver EU-institution udpege en tjenestemand eller anden ansat, der er omfattet af vedtægten og er statsborger i en af medlemsstaterne, på grundlag af vedkommendes særlige kompetence.
6.   Hvis to eller flere EU-institutioner udpeger den samme interne revisor, træffer de forholdsregler, der er nødvendige for, at den interne revisor kan drages til ansvar for sine handlinger som fastsat i artikel 121.
7.   Når dens interne revisor ophører med sine funktioner, underretter hver EU-institution Europa-Parlamentet og Rådet herom.
Artikel 118
Den interne revisors beføjelser og opgaver
1.   Den interne revisor rådgiver sin EU-institution med hensyn til risikostyring, ved at afgive uafhængige udtalelser om forvaltnings- og kontrolsystemernes kvalitet og ved at fremsætte henstillinger til, hvordan betingelserne for transaktionernes gennemførelse kan forbedres, og til, hvordan en forsvarlig økonomisk forvaltning kan fremmes.
Den interne revisor har navnlig ansvaret for:
a)
at vurdere, om de interne forvaltningssystemer er hensigtsmæssige og effektive, og i hvilket omfang tjenestegrenene har formået at gennemføre politikker, programmer og foranstaltninger set i forhold til de dermed forbundne risici
b)
at vurdere efficiensen og effektiviteten af de interne kontrol- og revisionssystemer, der anvendes på hver budgetgennemførelsestransaktion.
2.   Den interne revisors hverv dækker alle den pågældende EU-institutions aktiviteter og tjenestegrene. Vedkommende har fuldstændig og ubegrænset adgang til alle oplysninger, der er nødvendige for udførelsen af vedkommendes hverv, om nødvendigt også på stedet, herunder også i medlemsstater og i tredjelande.
Den interne revisor gør sig bekendt med årsberetningen fra de anvisningsberettigede og med eventuelle øvrige oplysninger.
3.   Den interne revisor aflægger rapport til den pågældende EU-institution om resultatet af sine undersøgelser og om eventuelle henstillinger. Den pågældende EU-institution sørger for, at henstillinger som følge af revisionsarbejdet følges op.
Hver EU-institution undersøger, om henstillingerne i den interne revisors beretninger er egnet til udveksling af bedste praksis med de øvrige EU-institutioner.
4.   Den interne revisor forelægger den pågældende EU-institution en årlig intern revisionsberetning, der angiver antallet og de typer af interne revisioner, der er foretaget, de vigtigste henstillinger, der er fremsat, og den opfølgning, der har fundet sted i forbindelse med disse henstillinger.
I den årlige interne revisionsberetning anføres eventuelle systemiske problemer, som er konstateret af det panel, der er oprettet i henhold til artikel 143, i de tilfælde hvor dette afgiver udtalelse som omhandlet i artikel 93.
5.   Den interne revisor skal under udarbejdelsen af beretningen være særlig opmærksom på den generelle overholdelse af principperne om forsvarlig økonomisk forvaltning og præstation og skal sikre, at der er truffet passende foranstaltninger for løbende at forbedre og styrke anvendelsen af principperne.
6.   Hvert år fremsender Kommissionen som led i dechargeproceduren og i overensstemmelse med artikel 319 i TEUF efter anmodning sin årlige interne revisionsberetning under behørig hensyntagen til fortrolighedskrav.
7.   Hver EU-institution gør den interne revisors kontaktoplysninger tilgængelige for alle fysiske og juridiske personer, der er involveret i forvaltning af udgifter, med henblik på fortrolig kontakt til dens interne revisor.
8.   Hver EU-institution udarbejder hvert år en beretning, som indeholder et resumé af antallet og de typer af interne revisioner, der er foretaget, en sammenfatning af de henstillinger, der er fremsat, og den opfølgning, der har fundet sted i forbindelse hermed, og sender den til Europa-Parlamentet og Rådet, jf. artikel 247.
9.   Den interne revisors beretninger og konklusioner såvel som den pågældende EU-institutions beretning gøres først tilgængelige for offentligheden, når den interne revisor har godkendt de foranstaltninger, der er iværksat til deres gennemførelse.
10.   Hver EU-institution giver sin interne revisor de ressourcer, der er nødvendige for, at vedkommende kan udføre den interne revisionsfunktion korrekt, samt en detaljeret beskrivelse af den interne revisors opgaver, rettigheder og forpligtelser.
Artikel 119
Den interne revisors arbejdsprogram
1.   Den interne revisor vedtager arbejdsprogrammet og forelægger det for EU-institutionen.
2.   Hver EU-institution kan anmode sin interne revisor om at foretage revisioner, som ikke indgår i det arbejdsprogram, der er omhandlet i stk. 1.
Artikel 120
Den interne revisors uafhængighed
1.   Den interne revisor foretager revisionen i fuldstændig uafhængighed. Den pågældende EU-institution fastsætter særlige regler for den interne revisor, der sikrer den interne revisor fuldstændig uafhængighed under udførelsen af sit hverv, og bestemmer den interne revisors ansvarsområde.
2.   Den interne revisor må hverken modtage instrukser eller pålægges begrænsninger for så vidt angår udførelsen af de funktioner, som vedkommende ved sin udnævnelse er overdraget i medfør af denne forordning.
3.   Hvis den interne revisor er en ansat, varetager vedkommende sine særlige revisionsfunktioner i fuldstændig uafhængighed og drages til ansvar efter bestemmelserne i vedtægten.
Artikel 121
Den interne revisors ansvar
Den interne revisor kan i sin egenskab af ansat kun drages til ansvar for sine handlinger af EU-institutionen selv efter fremgangsmåden i denne artikel.
Hver EU-institution træffer en begrundet afgørelse om indledning af en undersøgelse. Afgørelsen meddeles den interesserede part. Den pågældende EU-institution kan under sit eget direkte ansvar pålægge én eller flere tjenestemænd i samme eller højere lønklasse som den pågældende ansatte at lede undersøgelsen. I løbet af undersøgelsen skal den interesserede part høres.
Undersøgelsesrapporten forelægges den interesserede part, og den pågældende høres derefter af den pågældende EU-institution vedrørende rapporten.
På grundlag af rapporten og høringen vedtager den pågældende EU-institution enten en begrundet afgørelse om afslutning af proceduren eller en begrundet afgørelse i overensstemmelse med vedtægtens artikel 22 og 86 og bilag IX til vedtægten. Afgørelser, der pålægger disciplinære foranstaltninger eller økonomiske sanktioner, meddeles den interesserede part og til orientering de øvrige EU-institutioner samt Revisionsretten.
Den interesserede part kan på de i vedtægten fastsatte betingelser indbringe sådanne afgørelser for Den Europæiske Unions Domstol.
Artikel 122
Indbringelse af klager for Den Europæiske Unions Domstol
Uden at klageadgangen i henhold til vedtægten i øvrigt berøres, kan den interne revisor indbringe en klage direkte for Den Europæiske Unions Domstol vedrørende enhver akt i forbindelse med udførelsen af sit hverv som intern revisor. Den interne revisor indbringer en sådan klage for Domstolen senest tre måneder efter at være blevet bekendt med den pågældende akt.
Sådanne klager undersøges og pådømmes i overensstemmelse med vedtægtens artikel 91, stk. 5.
Artikel 123
Opfølgningsudvalg vedrørende intern revision
1.   Hver EU-institution nedsætter et opfølgningsudvalg vedrørende intern revision, som har til opgave at sikre den interne revisors uafhængighed, overvåge kvaliteten af det interne revisionsarbejde og sikre, at der tages passende hensyn til interne og eksterne revisionshenstillinger, og at dens tjenestegrene følger op på dem.
2.   Sammensætningen af opfølgningsudvalget vedrørende intern revision bestemmes af hver EU-institution under hensyntagen til dens organisatoriske autonomi og betydningen af uafhængig ekspertrådgivning.
AFSNIT V
FÆLLES BESTEMMELSER
KAPITEL 1
Regler for direkte, indirekte og delt forvaltning
Artikel 124
Anvendelsesområde
Med undtagelse af artikel 138 gælder henvisningerne i dette afsnit til retlige forpligtelser som henvisninger til retlige forpligtelser, rammeaftaler og finansielle partnerskabsrammeaftaler.
Artikel 125
Former for EU-bidrag
1.   EU-bidrag ved direkte, delt og indirekte forvaltning skal hjælpe til at nå et af de mål, der er fastsat for Unionens politik, og de nærmere angivne resultater, og bidragene kan tage følgende form:
a)
finansiering, som ikke er knyttet til de pågældende transaktioners omkostninger, og som baseres på:
i)
opfyldelse af betingelser i sektorspecifikke regler eller Kommissionens afgørelser eller
ii)
opnåelse af resultater målt i forhold til tidligere fastsatte milepæle eller ved hjælp af resultatindikatorer
b)
godtgørelse af faktisk afholdte støtteberettigede udgifter
c)
enhedsomkostninger, som dækker alle eller visse specifikke kategorier af støtteberettigede omkostninger, som er klart fastlagt på forhånd med henvisning til et beløb pr. enhed
d)
faste beløb, som samlet set dækker alle eller visse specifikke kategorier af støtteberettigede omkostninger, som er klart fastlagt på forhånd
e)
finansiering efter fast takst, som dækker specifikke kategorier af støtteberettigede omkostninger, som er klart fastlagt på forhånd med henvisning til en procentsats
f)
en kombination af de i litra a)-e) omhandlede former.
EU-bidrag efter litra a) fastsættes ved direkte og indirekte forvaltning i overensstemmelse med artikel 181, sektorspecifikke regler eller en kommissionsafgørelse og ved delt forvaltning i overensstemmelse med sektorspecifikke regler. EU-bidrag efter litra c), d) og e) fastsættes ved direkte og indirekte forvaltning i overensstemmelse med artikel 181 eller sektorspecifikke regler og ved delt forvaltning i overensstemmelse med sektorspecifikke regler.
2.   Ved fastlæggelsen af passende bidragsform tages der i videst mulige omfang hensyn til de potentielle modtageres interesser og regnskabsmetoder.
3.   Den ansvarlige anvisningsberettigede rapporterer i den årsberetning, der er omhandlet i artikel 74, stk. 9, om finansiering, der ikke er knyttet til omkostninger i medfør af nærværende artikels stk. 1, første afsnit, litra a) og f).
Artikel 126
Gensidig tillid til vurderinger
Kommissionen kan støtte sig helt eller delvis på vurderinger, som foretages af den selv eller af andre enheder, herunder donorer, for så vidt som sådanne vurderinger er foretaget i forhold til overholdelse af betingelser, der svarer til betingelserne i denne forordning for den relevante gennemførelsesmetode. Til det formål fremmer Kommissionen anerkendelsen af internationalt anerkendte standarder eller international bedste praksis.
Artikel 127
Gensidig tillid til revisioner
Uden at det berører de eksisterende muligheder for at foretage yderligere revision, skal en revision, hvis den bygger på internationalt anerkendte revisionsstandarder, der giver rimelig sikkerhed for, at den er foretaget af en uafhængig revisor på grundlag af regnskaber og beretninger, som beskriver anvendelsen af et EU-bidrag, danne grundlag for den generelle sikkerhed som nærmere beskrevet, hvor dette er relevant, i de sektorspecifikke regler, forudsat at revisors uafhængighed og kompetence dokumenteres i tilstrækkelig grad. Med henblik herpå stilles den uafhængige revisors beretning og den tilhørende revisionsdokumentation til rådighed for Europa-Parlamentet, Kommissionen, Revisionsretten og medlemsstaternes revisionsmyndigheder.
Artikel 128
Anvendelse af allerede tilgængelige oplysninger
For at undgå at anmode personer og enheder, der modtager EU-midler, om de samme oplysninger mere end én gang anvendes oplysninger, der allerede er tilgængelige i EU-institutionerne, hos forvaltningsmyndighederne eller i andre organer og enheder, der gennemfører budgettet, i muligt omfang.
Artikel 129
Samarbejde om beskyttelse af Unionens finansielle interesser
1.   Enhver person eller enhed, som modtager EU-midler, skal samarbejde fuldt ud om beskyttelse af Unionens finansielle interesser og skal som betingelse for at modtage midlerne give den ansvarlige anvisningsberettigede, EPPO, for så vidt angår de medlemsstater, der deltager i et forstærket samarbejde i henhold til forordning (EU) 2017/1939, OLAF, Revisionsretten og, hvor det er relevant, de relevante nationale myndigheder de fornødne rettigheder og den fornødne adgang, således at de i fuld udstrækning kan udøve deres respektive beføjelser. Hvad angår OLAF, omfatter sådanne rettigheder retten til at foretage undersøgelser, herunder kontrol på stedet og inspektioner, i overensstemmelse med Europa-Parlamentets og Rådets forordning (EU, Euratom) nr. 883/2013 
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.
2.   Enhver person eller enhed, der modtager EU-midler som led i direkte eller indirekte forvaltning, skal skriftligt indvilge i at tildele de fornødne rettigheder som omhandlet i stk. 1 og skal sikre, at eventuelle tredjeparter, der er involveret i gennemførelsen af EU-midler, tildeler tilsvarende rettigheder.
KAPITEL 2
Regler for direkte og indirekte forvaltning
Afdeling 1
Regler for procedurer og forvaltning
Artikel 130
Finansielle partnerskabsrammer
1.   Kommissionen kan indgå finansielle partnerskabsrammeaftaler for et langsigtet samarbejde med personer og enheder, der gennemfører EU-midler i henhold til artikel 62, stk. 1, første afsnit, litra c), eller med tilskudsmodtagere. Uden at det berører nærværende artikels stk. 4, litra c), skal de finansielle partnerskabsrammeaftaler tages op til revision mindst én gang i perioden for hver flerårige finansielle ramme. Der kan undertegnes bidragsaftaler eller tilskudsaftaler som led i sådanne aftaler.
2.   Formålet med en finansiel partnerskabsrammeaftale skal være at lette opnåelsen af Unionens politikmål ved at stabilisere aftalevilkårene for samarbejdet. Det skal anføres i den finansielle partnerskabsrammeaftale, hvilke former for finansielt samarbejde der er tale om, og der skal medtages en forpligtelse til i de specifikke aftaler, der undertegnes under den finansielle partnerskabsramme, at fastsætte ordninger for overvågning af opnåelsen af bestemte mål. I disse aftaler skal også anføres på grundlag af resultaterne af en forudgående vurdering, hvorvidt Kommissionen kan benytter de systemer og procedurer, der anvendes af de personer eller enheder, som gennemfører EU-midler i henhold til artikel 62, stk. 1, første afsnit, litra c), eller af tilskudsmodtagerne, herunder revisionsprocedurer.
3.   Med henblik på at nedbringe omkostningerne og optimere fordelene ved revision og fremme koordinering kan der indgås revisions- eller verificeringsaftaler med personer og enheder, der gennemfører EU-midler i henhold til artikel 62, stk. 1, første afsnit, litra c), eller med modtagerne. Sådanne aftaler berører ikke artikel 127 eller 129.
4.   Ved finansielle partnerskabsrammer, som gennemføres ved hjælp af specifikke tilskud:
a)
skal det ud over præciseringerne i stk. 2 også fremgå af den finansielle partnerskabsrammeaftale:
i)
hvilke former for foranstaltninger eller arbejdsprogrammer der er planlagt
ii)
hvad der er proceduren for at tildele bestemte tilskud i overensstemmelse med principperne og procedurereglerne i afsnit VIII
b)
skal den finansielle partnerskabsrammeaftale og den specifikke tilskudsaftale under et overholde kravene i artikel 201
c)
må varigheden af den finansielle partnerskabsramme højst være fire år, undtagen i behørigt begrundede tilfælde, som tydeligt fremgår af den årsberetning, der er omhandlet i artikel 74, stk. 9
d)
skal den finansielle partnerskabsramme gennemføres i overensstemmelse med principperne om gennemsigtighed og ligebehandling af ansøgere
e)
skal den finansielle partnerskabsramme behandles som et tilskud, hvad angår programmering, forudgående offentliggørelse og tildeling
f)
skal specifikke tilskud, der bygger på den finansielle partnerskabsramme, være genstand for proceduren for efterfølgende offentliggørelse i artikel 38.
5.   Det kan fastsættes i en finansiel partnerskabsrammeaftale, der gennemføres ved specifikke tilskud, at det er tilskudsmodtagerens systemer og procedurer, der benyttes, overensstemmelse med nærværende artikels stk. 2, såfremt disse systemer og procedurer er blevet vurderet i overensstemmelse med artikel 154, stk. 2, 3 og 4. I så fald finder artikel 196, stk. 1, litra d), ikke anvendelse. Hvis tilskudsmodtagerens procedurer for tildeling af finansiering til tredjeparter som omhandlet i artikel 154, stk. 4, første afsnit, litra d), vurderes positivt af Kommissionen, finder artikel 204 og 205 ikke anvendelse.
6.   Ved finansielle partnerskabsrammeaftaler, der gennemføres ved hjælp af specifikke tilskud, foretages verificeringen af den operationelle og finansielle kapacitet som omhandlet i artikel 198, inden den finansielle partnerskabsrammeaftale undertegnes. Kommissionen kan støtte sig på en tilsvarende verificering af den finansielle og operationelle kapacitet, der er foretaget af andre donorer.
7.   Ved finansielle partnerskabsrammer, som gennemføres ved hjælp af bidragsaftaler, skal den finansielle partnerskabsrammeaftale og bidragsaftalen under et overholde artikel 129 og artikel 155, stk. 6.
Artikel 131
Suspension, ophør og nedsættelse
1.   Hvis der i forbindelse med en tildelingsprocedure har været uregelmæssigheder eller svig, suspenderer den ansvarlige anvisningsberettigede proceduren og kan træffe de forholdsregler, der måtte være nødvendige, herunder annullering af proceduren. Den ansvarlige anvisningsberettigede underretter straks OLAF om formodede tilfælde af svig.
2.   Hvis det efter tildelingen viser sig, at tildelingsproceduren har været behæftet med uregelmæssigheder eller svig, kan den ansvarlige anvisningsberettigede:
a)
nægte at indgå den retlige forpligtelse eller annullere tildelingen af prisen
b)
suspendere betalinger
c)
suspendere gennemførelsen af den retlige forpligtelse
d)
hvor det er relevant, bringe den retlige forpligtelse helt eller til ophør over for en eller flere modtagere.
3.   Den ansvarlige anvisningsberettigede kan suspendere betalinger eller gennemførelsen af den retlige forpligtelse, hvis:
a)
gennemførelsen af den retlige forpligtelse viser sig at have været behæftet med uregelmæssigheder, svig eller misligholdte forpligtelser
b)
det er nødvendigt at verificere, om formodede uregelmæssigheder, formodet svig eller formodet misligholdelse af forpligtelser rent faktisk er sket
c)
uregelmæssigheder, svig eller misligholdelse af forpligtelser sår tvivl om pålideligheden eller effektiviteten af de interne kontrolsystemer hos en person eller enhed, der gennemfører EU-midler i henhold til artikel 62, stk. 1, første afsnit, litra c), eller om de underliggende transaktioners lovlighed og formelle rigtighed.
Hvis de formodede uregelmæssigheder eller den formodede svig eller misligholdelse af forpligtelser, der er omhandlet i første afsnit, litra b), ikke påvises, skal gennemførelsen eller betalingerne genoptages hurtigst muligt.
Den ansvarlige anvisningsberettigede kan bringe den retlige forpligtelse til ophør helt eller over for en eller flere modtagere i de tilfælde, der er omhandlet i første afsnit, litra a) og c).
4.   Ud over de foranstaltninger, der er omhandlet i stk. 2 og 3, kan den ansvarlige anvisningsberettigede nedsætte tilskuddet, prisen, bidraget i henhold til bidragsaftalen eller prisen i henhold til en kontrakt proportionelt med alvoren af uregelmæssighederne, svigen eller misligholdelsen af forpligtelser, herunder hvis de pågældende foranstaltninger ikke var gennemført eller var gennemført dårligt, delvist eller med forsinkelse.
I tilfælde af finansiering omhandlet i artikel 125, stk. 1, første afsnit, litra a), kan den ansvarlige anvisningsberettigede nedsætte bidraget forholdsmæssigt, hvis resultaterne kun er opnået i ringe grad, delvist eller med forsinkelse, eller hvis betingelserne ikke er opfyldt.
5.   Stk. 2, litra b), c) og d), og stk. 3 finder ikke anvendelse på ansøgere i en konkurrence om priser.
Artikel 132
Opbevaring af akter
1.   Modtagerne skal opbevare akter og bilag, herunder statistiske dokumenter og andre dokumenter, der vedrører midlerne, samt akter og dokumenter i elektronisk format, i fem år efter betalingen af saldoen eller i mangel af en sådan betaling transaktionen. Opbevaringsperioden er tre år, når midlerne er på et beløb på 60 000 EUR eller derunder.
2.   Akter og dokumenter, der vedrører revision, appelsager, retssager, forfølgelse af krav vedrørende den retlige forpligtelse eller vedrørende undersøgelser foretaget af OLAF, skal opbevares, indtil sådanne revisioner, appeller, retssager, forfølgelser af krav eller undersøgelser er afsluttet. For så vidt angår akter og dokumenter, der vedrører undersøgelser foretaget af OLAF, gælder opbevaringsforpligtelsen, når disse undersøgelser er blevet meddelt modtageren.
3.   Akterne og dokumenterne opbevares enten i de originale udgaver eller som bekræftede genparter af de originale udgaver eller på almindeligt anerkendte datamedier, herunder elektroniske udgaver af originaldokumenter eller dokumenter, der kun findes i elektronisk udgave. Hvis elektroniske udgaver findes, kræves der ingen originaludgaver, hvis sådanne dokumenter opfylder de gældende retlige krav til at blive anset som ækvivalent med originalerne og til at kunne ligge til grund for revision.
Artikel 133
Kontradiktorisk procedure og klagemuligheder
1.   Inden der vedtages foranstaltninger, som indvirker negativt på en deltagers eller en modtagers rettigheder, skal den ansvarlige anvisningsberettigede sikre, at deltageren eller modtageren har fået mulighed for at fremsætte sine bemærkninger.
2.   Hvis en foranstaltning, der er truffet af den anvisningsberettigede, indvirker negativt på en deltagers eller en modtagers rettigheder, skal den retsakt, som indfører foranstaltningen, indeholde en angivelse af de administrative og/eller retlige klagemuligheder, der er til rådighed.
Artikel 134
Rentegodtgørelser og garantigebyrstøtte
1.   Rentegodtgørelser og garantigebyrstøtte ydes i overensstemmelse med afsnit X, hvis de kombineres i en fælles foranstaltning med finansielle instrumenter.
2.   Hvis rentegodtgørelser og garantigebyrstøtte ikke kombineres i en fælles foranstaltning med finansielle instrumenter, kan de ydes i overensstemmelse med afsnit VI eller VIII.
Afdeling 2
System for tidlig opdagelse og udelukkelse
Artikel 135
Beskyttelse af Unionens finansielle interesser ved hjælp af opdagelse af risici, udelukkelse og pålæggelse af økonomiske sanktioner
1.   Med henblik på at beskytte Unionens finansielle interesser opretter og anvender Kommissionen et system for tidlig opdagelse og udelukkelse.
Formålet med sådan et system skal være at lette:
a)
tidlig opdagelse af personer eller enheder omhandlet i stk. 2, som udgør en risiko for Unionens finansielle interesser
b)
udelukkelse af personer eller enheder omhandlet i stk. 2, som befinder sig i en af de udelukkelsessituationer, der er omhandlet i artikel 136, stk. 1
c)
pålæggelse af en økonomisk sanktion over for en modtager i medfør af artikel 138.
2.   Systemet for tidlig opdagelse og udelukkelse skal finde anvendelse på:
a)
deltagere og modtagere
b)
enheder, hvis kapacitet kandidaten eller tilbudsgiveren har til hensigt at benytte, eller en kontrahents underleverandører
c)
enhver person eller enhed, der modtager EU-midler, hvor budgettet gennemføres i medfør af artikel 62, stk. 1, første afsnit, litra c), og artikel 154, stk. 4, på grundlag af oplysninger, der er meddelt i overensstemmelse med artikel 155, stk. 6
d)
enhver person eller enhed, der modtager EU-midler fra finansielle instrumenter, som undtagelsesvis gennemføres i overensstemmelse med artikel 62, stk. 1, første afsnit, litra a)
e)
deltagere eller modtagere, hvorom enheder, der gennemfører budgettet i overensstemmelse med artikel 63, har givet oplysninger som indberettet af medlemsstaterne i overensstemmelse med sektorspecifikke regler, jf. artikel 142, stk. 2, litra d)
f)
sponsorer som omhandlet i artikel 26.
3.   Afgørelsen om at registrere oplysninger om en tidlig opdagelse af de i nærværende artikels stk. 1, andet afsnit, litra a), omhandlede risici, om at udelukke personer eller enheder omhandlet i stk. 2 og/eller om at pålægge en modtager en økonomisk sanktion træffes af den ansvarlige anvisningsberettigede. Oplysninger vedrørende sådanne afgørelser registreres i den database, der er omhandlet i artikel 142, stk. 1. Hvor sådanne afgørelser træffes på grundlag af artikel 136, stk. 4, skal oplysningerne, der registreres i databasen, omfatte oplysningerne vedrørende de personer, der er omhandlet i nævnte stykke.
4.   Afgørelsen om at udelukke personer eller enheder omhandlet i nærværende artikels stk. 2 eller om at pålægge en modtager økonomiske sanktioner skal baseres på en endelig dom eller i de udelukkelsessituationer, der er omhandlet i artikel 136, stk. 1, på en endelig administrativ afgørelse eller på en foreløbig juridisk vurdering foretaget af panelet omhandlet i artikel 143 i de situationer, der er omhandlet i artikel 136, stk. 2, for at sikre en centraliseret vurdering i disse situationer. I de tilfælde, der er omhandlet i artikel 141, stk. 1, afviser den ansvarlige anvisningsberettigede en deltager fra en given tildelingsprocedure.
Uden at det berører artikel 136, stk. 5, kan den ansvarlige anvisningsberettigede kun træffe en afgørelse om at udelukke en deltager eller en modtager og/eller om at pålægge en modtager en økonomisk sanktion og en afgørelse om at offentliggøre oplysningerne i forbindelse hermed på grundlag af en foreløbig vurdering som omhandlet i artikel 136, stk. 2, efter at have modtaget en henstilling fra det panel, der er omhandlet i artikel 143.
Artikel 136
Udelukkelseskriterier og afgørelser om udelukkelse
1.   Den ansvarlige anvisningsberettigede udelukker en person eller enhed som omhandlet i artikel 135, stk. 2, fra at deltage i tildelingsprocedurer, der er omfattet af denne forordning, eller fra at blive udvalgt til at gennemføre EU-midler, hvis personen eller enheden befinder sig i en eller flere af følgende udelukkelsessituationer:
a)
personen eller enheden er gået konkurs eller er under insolvens- eller likvidationsbehandling, dennes aktiver administreres af en kurator eller en ret, denne er under tvangsakkord uden for konkurs, dennes erhvervsvirksomhed er blevet indstillet, eller denne befinder sig i en lignende situation i henhold til en tilsvarende behandling efter EU-retten eller national ret
b)
det ved en endelig dom eller en endelig administrativ afgørelse er fastslået, at personen eller enheden har undladt at opfylde sine forpligtelser med hensyn til betaling af skatter og afgifter eller bidrag til sociale sikringsordninger i henhold til den relevante lovgivning
c)
det ved en endelig dom eller en endelig administrativ afgørelse er fastslået, at personen eller enheden har begået alvorlige forsømmelser i forbindelse med udøvelsen af erhvervet ved at have overtrådt de relevante love eller bestemmelser eller etiske standarder for det erhverv, inden for hvilket personen eller enheden er virksom, eller har begået fejl, der har en indvirkning på dennes faglige troværdighed, hvis fejlene afspejler forsætlighed eller grov uagtsomhed, herunder navnlig et eller flere af følgende forhold:
i)
forsætlig eller uagtsom afgivelse af urigtige oplysninger, der er påkrævet til verificering af, at der ikke udelukkelsesgrunde, eller af, at kriterierne for støtteberettigelse eller udvælgelse er opfyldt, eller i forbindelse med gennemførelsen af den retlige forpligtelse
ii)
indgåelse af aftaler med andre personer eller enheder med det formål at forvride konkurrencen
iii)
krænkelse af intellektuel ejendomsret
iv)
forsøg på at påvirke beslutningsprocessen hos den ansvarlige anvisningsberettigede i løbet af tildelingsproceduren
v)
forsøg på at indhente fortrolige oplysninger, der kan give vedkommende uretmæssige fordele i forbindelse med tildelingsproceduren
d)
det ved en endelig dom er fastslået, at personen eller enheden er skyldig i et eller flere af følgende forhold:
i)
svig som omhandlet i artikel 3 i Europa-Parlamentets og Rådets direktiv (EU) 2017/1371 
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 og artikel 1 i konventionen om beskyttelse af De Europæiske Fællesskabers finansielle interesser, som udarbejdet ved Rådets retsakt af 26. juli 1995 
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ii)
korruption som defineret i artikel 4, stk. 2, i direktiv (EU) 2017/1371 eller aktiv bestikkelse, jf. artikel 3 i konventionen om bekæmpelse af bestikkelse, som involverer tjenestemænd ved De Europæiske Fællesskaber eller i Den Europæiske Unions medlemsstater, som udarbejdet ved Rådets retsakt af 26. maj 1997 
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, eller adfærd som omhandlet i artikel 2, stk. 1, i Rådets rammeafgørelse 2003/568/RIA 
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 eller bestikkelse som defineret i anden relevant lovgivning
iii)
handlinger i forbindelse med en kriminel organisation som omhandlet i artikel 2 i Rådets rammeafgørelse 2008/841/RIA 
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iv)
hvidvask af penge eller finansiering af terrorisme, jf. artikel 1, stk. 3, 4 og 5, i Europa-Parlamentets og Rådets direktiv (EU) 2015/849 
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v)
terrorhandlinger eller strafbare handlinger med forbindelse til terroraktivitet som defineret i henholdsvis artikel 1 og 3 i Rådets rammeafgørelse 2002/475/RIA 
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 eller anstiftelse, medvirken eller forsøg på at begå sådanne handlinger som omhandlet i nævnte afgørelses artikel 4
vi)
børnearbejde eller andre lovovertrædelser i forbindelse med menneskehandel som omhandlet i artikel 2 i Europa-Parlamentets og Rådets direktiv 2011/36/EU 
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e)
personen eller enheden har udvist betydelig misligholdelse i forhold til at opfylde væsentlige forpligtelser i forbindelse med gennemførelsen af en retlig forpligtelse, der finansieres over budgettet, hvilket
i)
har ført til tidligt ophør af en retlig forpligtelse
ii)
har ført til anvendelse af konventionalbod eller andre kontraktmæssige sanktioner eller
iii)
er blevet opdaget af en anvisningsberettiget, OLAF eller Revisionsretten efter tjek, revisioner eller undersøgelser
f)
det ved en endelig dom eller en endelig administrativ afgørelse er fastslået, at personen eller enheden har begået en uregelmæssighed som defineret i artikel 1, stk. 2, i Rådets forordning (EF, Euratom) nr. 2988/95 
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g)
det er fastslået ved en endelig dom eller en endelig administrativ afgørelse, at personen eller enheden har oprettet en enhed i en anden jurisdiktion med den hensigt at omgå skattemæssige, sociale eller andre retlige forpligtelser i jurisdiktionen for sit vedtægtsmæssige hjemsted, hovedkontor eller hovedforretningssted
h)
det er fastslået ved en endelig dom eller en endelig administrativ afgørelse, at en enhed er blevet oprettet med den hensigt, der er omhandlet i litra g).
2.   I mangel af en endelig dom eller, hvor dette er relevant, en endelig administrativ afgørelse i de tilfælde, som er omhandlet i stk. 1, litra c), d), f), g) og h), eller i det tilfælde, som er omhandlet i stk. 1, litra e), udelukker den ansvarlige anvisningsberettigede en person eller en enhed som omhandlet i artikel 135, stk. 2, på grundlag af en foreløbig juridisk vurdering af adfærd som omhandlet i nævnte litraer under hensyntagen til konstaterede faktiske omstændigheder eller andre forhold i henstillingen fra det i artikel 143 omhandlede panel.
Den foreløbige vurdering, der er omhandlet i første afsnit, foregriber ikke medlemsstaternes kompetente myndigheders vurdering i henhold til national ret af den i artikel 135, stk. 2, omhandlede persons eller enheds adfærd. Den ansvarlige anvisningsberettigede reviderer straks efter underretningen om en endelig dom eller en endelig administrativ afgørelse sin afgørelse om at udelukke en person eller en enhed, der er omhandlet i artikel 135, stk. 2, og/eller pålægge en modtager en økonomisk sanktion. I tilfælde hvor den endelige dom eller den endelige administrative afgørelse ikke fastsætter udelukkelsens varighed, fastsætter den ansvarlige anvisningsberettigede varigheden på grundlag af konstaterede faktiske omstændigheder og forhold og under hensyntagen til henstillingen fra det i artikel 143 omhandlede panel.
Hvis en sådan endelig dom eller administrativ afgørelse fastslår, at personen eller enheden omhandlet i artikel 135, stk. 2, ikke er skyldig i den adfærd, der var genstand for den foreløbige juridiske vurdering, på grundlag af hvilken den pågældende person eller enhed blev udelukket, bringer den ansvarlige anvisningsberettigede straks udelukkelsen til ophør og/eller refunderer en eventuel pålagt økonomisk sanktion, alt efter hvad der er relevant.
De i første afsnit omhandlede faktiske omstændigheder og forhold omfatter navnlig:
a)
faktiske omstændigheder, der konstateres i forbindelse med revisioner eller undersøgelser, som foretages af EPPO, for så vidt angår de medlemsstater, der deltager i et forstærket samarbejde i henhold til forordning (EU) 2017/1939, Revisionsretten, OLAF eller den interne revisor, eller andre tjek, revisioner eller kontroller, som er foretaget under den anvisningsberettigedes ansvar
b)
ikkeendelige administrative afgørelser, der kan omfatte disciplinære foranstaltninger, som træffes af det kompetente tilsynsorgan med ansvar for at verificere anvendelsen af erhvervsetiske standarder
c)
faktiske omstændigheder, der er omhandlet i afgørelser, som træffes af personer eller enheder, der gennemfører EU-midler i henhold til artikel 62, stk. 1, første afsnit, litra c)
d)
oplysninger fremsendt i overensstemmelse med artikel 142, stk. 2, litra d), af enheder, der gennemfører EU-midler i henhold til artikel 62, stk. 1, første afsnit, litra b)
e)
Kommissionens afgørelser vedrørende overtrædelse af EU-konkurrenceret eller en national kompetent myndigheds afgørelser vedrørende overtrædelse af EU-konkurrenceret eller national konkurrenceret.
3.   Enhver afgørelse, som træffes af den ansvarlige anvisningsberettigede i henhold til artikel 135-142, eller, hvor det er relevant, henstillinger fra det panel, der er omhandlet i artikel 143, skal træffes i overensstemmelse med proportionalitetsprincippet, idet der navnlig tages hensyn til:
a)
situationens alvor, herunder konsekvenserne for Unionens finansielle interesser og omdømme
b)
hvor lang tid der er gået siden den relevante adfærd
c)
adfærdens varighed og gentagelse
d)
om adfærden var forsætlig eller den udviste grad af uagtsomhed
e)
i de tilfælde, der er omhandlet i stk. 1, litra b), om der er tale om et begrænset beløb
f)
eventuelle andre formildende omstændigheder, såsom:
i)
graden af den i artikel 135, stk. 2, omhandlede persons eller enheds samarbejde med den relevante kompetente myndighed og denne persons eller enheds bidrag til undersøgelsen, som den ansvarlige anvisningsberettigede har anerkendt, eller
ii)
offentliggørelsen af udelukkelsessituationen i form af en erklæring som omhandlet i artikel 137, stk. 1.
4.   Den ansvarlige anvisningsberettigede skal udelukke en person eller enhed omhandlet i artikel 135, stk. 2, hvis:
a)
en fysisk eller juridisk person, der er medlem af en i artikel 135, stk. 2, omhandlet persons eller enheds administrations-, ledelses- eller tilsynsorgan eller har repræsentations-, beslutnings- eller kontrolbeføjelser i forhold til denne person eller enhed, befinder sig i en eller flere af de situationer, der er omhandlet i nærværende artikels stk. 1, litra c)-h)
b)
en juridisk eller fysisk person, der hæfter ubegrænset for den i artikel 135, stk. 2, omhandlede persons eller enheds gæld, befinder sig i en eller flere af de situationer, der er omhandlet i nærværende artikels stk. 1, litra a) eller b)
c)
en fysisk person, som spiller en afgørende rolle for tildelingen eller for gennemførelsen af den retlige forpligtelse, og som befinder sig i en eller flere af de situationer, der er omhandlet i stk. 1, litra c)-h).
5.   I de i nærværende artikels stk. 2 omhandlede tilfælde kan den ansvarlige anvisningsberettigede udelukke en i artikel 135, stk. 2, omhandlet person eller enhed midlertidigt uden forudgående henstilling fra det panel, der er omhandlet i artikel 143, såfremt vedkommendes deltagelse i en udbudsprocedure eller udvælgelse til gennemførelsen af EU-midler ville udgøre en alvorlig og overhængende trussel mod Unionens finansielle interesser. I sådanne tilfælde henviser den ansvarlige anvisningsberettigede straks sagen til panelet omhandlet i artikel 143 og træffer en endelig afgørelse senest 14 dage efter modtagelse af panelets henstilling.
6.   Den ansvarlige anvisningsberettigede, der, hvor det er relevant, tager hensyn til henstillingen fra det panel, der er omhandlet i artikel 143, må ikke udelukke en person eller en enhed, der er omhandlet i artikel 135, stk. 2, fra at deltage i en tildelingsprocedure eller fra at blive udvalgt til gennemførelse af EU-midler, hvis:
a)
personen eller enheden har truffet afhjælpende foranstaltninger som specificeret i nærværende artikels stk. 7 i et omfang, der er tilstrækkeligt til at vise, at vedkommende er pålidelig. Nærværende litra gælder ikke i det tilfælde, som er omhandlet i stk. 1, litra d)
b)
den er nødvendig for at sikre tjenesteydelsens kontinuitet i en begrænset periode, indtil de afhjælpende foranstaltninger, der er beskrevet i nærværende artikels stk. 7, kan træffes
c)
en sådan udelukkelse ville være uforholdsmæssig på grundlag af de kriterier, der er omhandlet i stk. 3.
Derudover finder nærværende artikels stk. 1, litra a), ikke anvendelse ved indkøb af varer på særlig fordelagtige vilkår enten hos enten en leverandør, der endeligt indstiller sin erhvervsvirksomhed, eller hos kuratorer i en konkursbehandling, tvangsakkord eller tilsvarende behandling efter EU-retten eller national ret.
Hvis der ikke sker udelukkelse som omhandlet i første og andet afsnit, begrunder den ansvarlige anvisningsberettigede, hvorfor den ikke udelukker den i artikel 135, stk. 2, omhandlede person eller enhed, og orienterer det i artikel 143 omhandlede panel herom.
7.   De i stk. 6, første afsnit, litra a), omhandlede afhjælpende foranstaltninger kan navnlig omfatte:
a)
foranstaltninger til at afdække, hvorfor de situationer, der giver anledning til udelukkelsen, er opstået, og hvilke konkrete tekniske, organisatoriske og personalemæssige foranstaltninger inden for den i artikel 135, stk. 2, omhandlede persons eller enheds forretningsområde der er egnede til at korrigere adfærden og forebygge yderligere forekomst heraf
b)
dokumentation for, at den i artikel 135, stk. 2, omhandlede person eller enhed har truffet foranstaltninger til at kompensere eller godtgøre den skade eller de tab, der er påført Unionens finansielle interesser af de tilgrundliggende faktiske omstændigheder, der giver anledning til udelukkelsessituationen
c)
dokumentation for, at den i artikel 135, stk. 2, omhandlede person eller enhed har betalt eller sikret betaling af en eventuel bøde, som den kompetente myndighed har pålagt, eller eventuelle skatter og afgifter eller bidrag til sociale sikringsordninger som omhandlet i stk. 1, litra b).
8.   Den ansvarlige anvisningsberettigede, der, hvor det er relevant, tager hensyn til den reviderede henstilling fra det i artikel 143 omhandlede panel, skal på eget initiativ eller efter anmodning fra en person eller enhed, der er omhandlet i artikel 135, stk. 2, straks revidere sin afgørelse om at udelukke den pågældende person eller enhed, såfremt personen eller enheden har truffet afhjælpende foranstaltninger, der er tilstrækkelige til at vise vedkommendes pålidelighed, eller har fremlagt nye elementer, der viser, at den udelukkelsessituation, der er omhandlet i nærværende artikels stk. 1, ikke længere eksisterer.
9.   I det tilfælde, der er omhandlet i artikel 135, stk. 2, litra b), skal den ansvarlige anvisningsberettigede kræve, at kandidaten eller tilbudsgiveren erstatter en enhed eller en underleverandør, hvis kapacitet den har til hensigt at udnytte, og som befinder sig i en udelukkelsessituation, der er omhandlet i nærværende artikels stk. 1.
Artikel 137
Erklæring og dokumentation for, at der ikke foreligger en udelukkelsessituation
1.   En deltager skal erklære, om vedkommende befinder sig i en af de situationer, der er omhandlet i artikel 136, stk. 1, og artikel 141, stk. 1, og i givet fald, om vedkommende har truffet afhjælpende foranstaltninger som omhandlet i artikel 136, stk. 6, første afsnit, litra a).
En deltager skal også erklære, om følgende personer eller enheder befinder sig i en af de udelukkelsessituationer, der er omhandlet i artikel 136, stk. 1, litra c)-h):
a)
fysiske eller juridiske personer, der er medlemmer af deltagerens administrations-, ledelses- eller tilsynsorgan eller har repræsentations-, beslutnings- eller kontrolbeføjelser i forhold til den pågældende deltager
b)
deltagerens reelle ejere som defineret i artikel 3, nr. 6), i direktiv (EU) 2015/849.
Deltageren eller modtageren underretter straks den ansvarlige anvisningsberettigede om eventuelle ændringer i de erklærede situationer.
Hvis det er relevant, skal kandidaten eller tilbudsgiveren fremlægge de samme erklæringer som dem, der er omhandlet i første og andet afsnit, undertegnet af en underleverandør eller, alt efter hvad der er relevant, af en anden enhed, hvis kapacitet den har til hensigt at udnytte.
Den ansvarlige anvisningsberettigede må ikke kræve erklæringerne omhandlet i første og andet afsnit, hvis sådanne erklæringer allerede er indgivet med henblik på en anden tildelingsprocedure, forudsat at situationen ikke har ændret sig, og at der ikke er gået mere end et år, siden erklæringerne blev udstedt.
Den ansvarlige anvisningsberettigede kan fravige kravene i første og andet afsnit ved kontrakter af meget lav værdi, hvis værdi ikke overstiger det beløb, der er omhandlet i punkt 14.4 i bilag I.
2.   Deltageren, den underleverandør eller den enhed, hvis kapacitet kandidaten eller tilbudsgiveren har til hensigt at udnytte, skal, når den ansvarlige anvisningsberettigede anmoder om det, og hvis dette er nødvendigt for at sikre, at proceduren gennemføres korrekt, forelægge:
a)
passende dokumentation for, at vedkommende ikke befinder sig i en af de udelukkelsessituationer, der er omhandlet i artikel 136, stk. 1
b)
oplysninger om de fysiske eller juridiske personer, der er medlemmer af deltagerens administrations-, ledelses- eller tilsynsorgan eller har repræsentations-, beslutnings- eller kontrolbeføjelser i forhold til den pågældende deltager, herunder personer og enheder inden for ejer- og kontrolstrukturen samt reelle ejere, og passende dokumentation for, at ingen af de pågældende personer befinder sig i en af de udelukkelsessituationer, der er omhandlet i artikel 136, stk. 1, litra c)-f)
c)
passende dokumentation for, at fysiske eller juridiske personer, der hæfter ubegrænset for den pågældende deltagers gæld, ikke befinder sig i en af de udelukkelsessituationer, der er omhandlet i artikel 136, stk. 1, litra a) eller b).
3.   Hvis det er relevant, kan den ansvarlige anvisningsberettigede i overensstemmelse med national ret som tilstrækkelig dokumentation for, at en deltager eller enhed omhandlet i stk. 2 ikke befinder sig i en af de udelukkelsessituationer, der er omhandlet i artikel 136, stk. 1, litra a), c), d), f), g) og h), godtage fremlæggelse af en straffeattest af nyere dato eller i mangel heraf et tilsvarende dokument, som for nylig er udstedt af en retslig eller administrativ myndighed i deltagerens eller enhedens hjemland, hvoraf det fremgår, at disse krav er opfyldt.
Den ansvarlige anvisningsberettigede kan som tilstrækkelig dokumentation for, at en deltager eller enhed omhandlet i stk. 2 ikke befinder sig i en af de udelukkelsessituationer, der er omhandlet i artikel 136, stk. 1, litra a) og b), godtage en attest af nyere dato udstedt af den kompetente myndighed i hjemlandet. Når en sådan type attester ikke udstedes i hjemlandet, kan deltageren fremlægge en edsvoren erklæring afgivet for en judiciel myndighed eller en notar, eller hvis dette ikke er muligt, en højtidelig erklæring afgivet for en administrativ myndighed eller en kompetent faglig organisation deltagerens eller enhedens hjemland.
4.   Den ansvarlige anvisningsberettigede skal fritage en deltager eller enhed som omhandlet i stk. 2 for at fremlægge den dokumentation, der er omhandlet i stk. 2 og 3:
a)
hvis vedkommende har gratis adgang til sådan dokumentation i en national database
b)
hvis sådan dokumentation allerede er forelagt i forbindelse med en anden procedure, forudsat at de pågældende dokumenter stadig er gyldige, og at der ikke er gået mere end et år, siden de blev udstedt
c)
hvis vedkommende erkender, at det er fysisk umuligt at fremlægge et sådant bevis.
5.   Stk. 1-4 finder ikke anvendelse på personer og enheder, der gennemfører EU-midler i henhold til artikel 62, stk. 1, første afsnit, litra c), eller på EU-organer, der er omhandlet i artikel 70 og 71.
For så vidt angår finansielle instrumenter skal slutmodtagere og formidlere i mangel af regler og procedurer, som fuldt ud svarer til dem, der er omhandlet i artikel 154, stk. 4, første afsnit, litra d), forelægge den person eller enhed, der gennemfører EU-midler i henhold til artikel 62, stk. 1, første afsnit, litra c), en underskrevet erklæring på tro og love, som bekræfter, at de ikke befinder sig i en af de situationer, der er omhandlet i artikel 136, stk. 1, litra a)-d), g) og h), eller artikel 141, stk. 1, første afsnit, litra b) og c), eller i en situation, der efter den vurdering, der foretages i henhold til artikel 154, stk. 4, skønnes at være en tilsvarende situation.
Hvis finansielle instrumenter undtagelsesvis gennemføres i overensstemmelse med artikel 62, stk. 1, første afsnit, litra a), skal slutmodtagere forelægge finansielle formidlere en underskrevet erklæring på tro og love, som bekræfter, at de ikke befinder sig i en af de situationer, der er omhandlet i artikel 136, stk. 1, litra a)-d), g) og h), eller i artikel 141, stk. 1, første afsnit, litra b) og c).
Artikel 138
Økonomiske sanktioner
1.   For at sikre en afskrækkende virkning kan den ansvarlige anvisningsberettigede, der, hvor det er relevant, tager hensyn til henstillingen fra det panel, som er omhandlet i artikel 143, pålægge en modtager, med hvem der er indgået en retlig forpligtelse, og som befinder sig i en udelukkelsessituation som omhandlet i artikel 136, stk. 1, litra c), d), e) eller f), en økonomisk sanktion.
Hvad angår udelukkelsessituationerne omhandlet i artikel 136, stk. 1, litra c)-f), kan en økonomisk sanktion pålægges som et alternativ til en afgørelse om at udelukke en modtager, såfremt en sådan udelukkelse ville være uforholdsmæssig på grundlag af de kriterier, der er omhandlet i artikel 136, stk. 3.
Hvad angår udelukkelsessituationerne omhandlet i artikel 136, stk. 1, litra c), d) og e), kan en økonomisk sanktion pålægges i tillæg til en udelukkelse, hvis dette er nødvendigt for at beskytte Unionens finansielle interesser på grund af den systemiske og tilbagevendende adfærd, som modtageren har udvist i den hensigt uretmæssigt at opnå EU-midler.
Uanset første, andet og tredje afsnit pålægges en modtager, der i overensstemmelse med artikel 137 har oplyst, at vedkommende befinder sig i en udelukkelsessituation, ikke en økonomisk sanktion.
2.   Den økonomiske sanktion må højst udgøre 10 % af den retlige forpligtelses samlede værdi. Hvis der er tale om en tilskudsaftale, som er undertegnet med en række tilskudsmodtagere, må den økonomiske sanktion højst udgøre 10 % af det tilskud, som den pågældende tilskudsmodtager er berettiget til i henhold til tilskudsaftalen.
Artikel 139
Udelukkelsens varighed og forældelsesfrist
1.   Udelukkelsen må ikke overstige nogen af følgende varigheder:
a)
den eventuelle varighed, der er fastsat ved en medlemsstats endelige dom eller endelige administrative afgørelse
b)
i mangel af en endelig dom eller en endelig administrativ afgørelse:
i)
fem år i de tilfælde, der er omhandlet i artikel 136, stk. 1, litra d)
ii)
tre år i de tilfælde, der er omhandlet i artikel 136, stk. 1, litra c) og e)-h).
En person eller enhed, der er omhandlet i artikel 135, stk. 2, udelukkes, så længe vedkommende befinder sig i en af de udelukkelsessituationer, der er omhandlet i artikel 136, stk. 1, litra a) og b).
2.   Forældelsesfristen for at udelukke og/eller pålægge en person eller enhed, der er omhandlet i artikel 135, stk. 2, økonomiske sanktioner er fem år regnet fra en af følgende datoer:
a)
datoen for den adfærd, der giver anledning til udelukkelsen, eller i tilfælde af fortsatte eller gentagne handlinger den dato, hvor adfærden ophører, i de tilfælde, der er omhandlet i artikel 136, stk. 1, litra b)-e), g) og h)
b)
datoen for en national rets endelige dom eller for en endelig administrativ afgørelse i de tilfælde, der er omhandlet i artikel 136, stk. 1, litra b), c), d), g) og h).
Forældelsesfristen afbrydes af en retsakt fra en national myndighed, Kommissionen, OLAF, EPPO, for så vidt angår de medlemsstater, der deltager i et forstærket samarbejde i henhold til forordning (EU) 2017/1939, det i artikel 143 omhandlede panel eller andre enheder, der medvirker ved budgetgennemførelsen, såfremt retsakten meddeles den person eller enhed, der er omhandlet i artikel 135, stk. 2, og vedrører undersøgelser eller retslige procedurer. En ny forældelsesfrist løber fra dagen efter afbrydelsen.
Med henblik på nærværende forordnings artikel 136, stk. 1, litra f), finder forældelsesfristen i artikel 3 i forordning (EF, Euratom) nr. 2988/95 for at udelukke en person eller enhed, der er omhandlet i nærværende forordnings artikel 135, stk. 2, og/eller pålægge en modtager økonomiske sanktioner anvendelse.
Hvis en i nærværende forordnings artikel 135, stk. 2, omhandlet persons eller enheds adfærd er omfattet af flere af de grunde, der er opført i nærværende forordnings artikel 136, stk. 1, finder forældelsesfristen for den alvorligste af disse grunde anvendelse.
Artikel 140
Offentliggørelse af udelukkelse og økonomiske sanktioner
1.   For at øge den afskrækkende virkning af udelukkelsen og/eller den økonomiske sanktion, offentliggør Kommissionen om nødvendigt og med forbehold af en afgørelse fra den ansvarlige anvisningsberettigede følgende oplysninger vedrørende udelukkelsen og, hvis det er relevant, den økonomiske sanktion på sit websted i de i artikel 136, stk. 1, litra c)-h), omhandlede tilfælde:
a)
navnet på den pågældende person eller enhed, der er omhandlet i artikel 135, stk. 2
b)
udelukkelsessituationen
c)
udelukkelsens varighed og/eller den økonomiske sanktions størrelse.
Hvis afgørelsen om udelukkelse og/eller den økonomiske sanktion er truffet på grundlag af en foreløbig vurdering som omhandlet i artikel 136, stk. 2, angives det i forbindelse med offentliggørelsen, at der ikke foreligger nogen endelig dom eller, hvis det er relevant, nogen endelig administrativ afgørelse. I sådanne tilfælde skal oplysninger om eventuelle appeller, deres status og resultat samt en eventuel revideret afgørelse fra den ansvarlige anvisningsberettigede straks offentliggøres. Hvis der er pålagt en økonomisk sanktion, skal det i forbindelse med offentliggørelsen også angives, om den pågældende sanktion er blevet betalt.
Afgørelsen om at offentliggøre oplysningerne træffes af den ansvarlige anvisningsberettigede enten efter den relevante endelige dom eller, hvis det er relevant, den endelige administrative afgørelse eller efter henstillingen fra det i artikel 143 omhandlede panel, alt efter omstændighederne. Afgørelsen får virkning tre måneder efter, at den er meddelt den i artikel 135, stk. 2, omhandlede pågældende person eller enhed.
De offentliggjorte oplysninger fjernes, så snart udelukkelsen ophører. I tilfælde af en økonomisk sanktion fjernes de offentliggjorte oplysninger seks måneder efter betalingen af sanktionen.
Når der er tale om personoplysninger, orienterer den ansvarlige anvisningsberettigede i overensstemmelse med forordning (EF) nr. 45/2001 den i nærværende forordnings artikel 135, stk. 2, omhandlede pågældende person eller enhed om deres rettigheder i henhold til de relevante databeskyttelsesregler og om procedurerne for udøvelse af disse rettigheder.
2.   Oplysningerne omhandlet i stk. 1 offentliggøres ikke under nogen af følgende omstændigheder:
a)
hvis det er nødvendigt for at sikre fortroligheden i forbindelse med en undersøgelse eller nationale retslige procedurer
b)
hvis offentliggørelse ville medføre uforholdsmæssig skade for den berørte person eller enhed, som er omhandlet i artikel 135, stk. 2, eller på anden måde ville være uforholdsmæssig på grundlag af de proportionalitetskriterier, som er fastsat i artikel 136, stk. 3, og under hensyntagen til den økonomiske sanktions størrelse
c)
når der er tale om en fysisk person, medmindre offentliggørelsen af personoplysninger er berettiget af særlige omstændigheder, bl.a. på grund af adfærdens alvor eller dens indvirkning på Unionens finansielle interesser. I sådanne tilfælde skal afgørelsen om at offentliggøre oplysningerne tage behørigt hensyn til retten til privatlivets fred og andre rettigheder, der er fastsat i forordning (EF) nr. 45/2001.
Artikel 141
Afvisning fra en tildelingsprocedure
1.   Den ansvarlige anvisningsberettigede skal fra en tildelingsprocedure afvise en deltager, som:
a)
befinder sig i en udelukkelsessituation, der er fastslået i overensstemmelse med artikel 136
b)
har givet urigtige oplysninger i forbindelse med meddelelsen af de oplysninger, som er påkrævet som betingelse for at deltage i proceduren, eller har undladt at give disse oplysninger
c)
tidligere har været inddraget i udarbejdelsen af dokumenter, der anvendes i tildelingsproceduren, såfremt dette medfører en tilsidesættelse af princippet om ligebehandling, herunder konkurrenceforvridning, som der ikke på anden måde kan rettes op på.
Den ansvarlige anvisningsberettigede meddeler de øvrige deltagere i tildelingsproceduren de relevante oplysninger, der blev udvekslet i forbindelse med eller som følge af, at deltageren blev inddraget i forberedelsen af tildelingsproceduren som omhandlet i første afsnit, litra c). Inden en sådan eventuel afvisning skal deltageren have mulighed for at godtgøre, at vedkommendes inddragelse i forberedelsen af tildelingsproceduren ikke er i strid med princippet om ligebehandling.
2.   Artikel 133, stk. 1, finder anvendelse, medmindre afvisningen er begrundet i overensstemmelse med stk. 1, første afsnit, litra a), af en afgørelse om udelukkelse, der er truffet over for deltageren efter en undersøgelse af dennes bemærkninger.
Artikel 142
Systemet for tidlig opdagelse og udelukkelse
1.   Oplysninger, der udveksles inden for rammerne af det i artikel 135 omhandlede system for tidlig opdagelse og udelukkelse, centraliseres i en database (»databasen«), der oprettes af Kommissionen og forvaltes i overensstemmelse med retten til privatlivets fred og andre rettigheder, der er fastsat i forordning (EF) nr. 45/2001.
Oplysninger om tilfælde af tidlig opdagelse, udelukkelse og/eller økonomiske sanktioner skal indføres i databasen af den ansvarlige anvisningsberettigede efter underretning af den i artikel 135, stk. 2, omhandlede pågældende person eller enhed. Sådan underretning kan udsættes under særlige omstændigheder, hvis der er vægtige legitime grunde til at sikre fortrolighed i forbindelse med en undersøgelse eller en national retslig procedure, indtil sådanne vægtige legitime grunde til at bevare fortroligheden ikke længere består.
I overensstemmelse med forordning (EF) nr. 45/2001 underretter Kommissionen efter anmodning enhver person eller enhed, som er omfattet af systemet for tidlig opdagelse og udelukkelse, og som er omhandlet i artikel 135, stk. 2, om de oplysninger, der opbevares i databasen.
Oplysningerne i databasen ajourføres, hvor det er relevant, efter berigtigelse, sletning eller ændringer af oplysninger. De offentliggøres kun i overensstemmelse med artikel 140.
2.   Systemet for tidlig opdagelse og udelukkelse skal baseres på faktiske omstændigheder og forhold som omhandlet i artikel 136, stk. 2, fjerde afsnit, og på oplysninger, der fremsendes til Kommissionen, fra navnlig:
a)
EPPO, for så vidt angår de medlemsstater, der deltager i et forstærket samarbejde i henhold til forordning (EU) 2017/1939, eller fra OLAF i overensstemmelse med forordning (EU, Euratom) nr. 883/2013, når en igangværende eller afsluttet undersøgelse viser, at det kan være hensigtsmæssigt at træffe forebyggende foranstaltninger eller tiltag for at beskytte Unionens finansielle interesser under behørig hensyntagen til processuelle og grundlæggende rettigheder og til beskyttelse af informanter
b)
en anvisningsberettiget i Kommissionen, i et europæisk kontor oprettet af Kommissionen eller i et gennemførelsesorgan
c)
en anden EU-institution, et andet europæisk kontor eller et andet organ end dem, der er omhandlet i litra b), eller et organ eller en person, der har fået overdraget gennemførelsen af FUSP-aktioner
d)
enheder, der gennemfører budgettet i overensstemmelse med artikel 63, i tilfælde af opdaget svig og/eller opdagede uregelmæssigheder og opfølgning herpå, såfremt fremsendelse af oplysninger er påkrævet i henhold til sektorspecifikke regler
e)
personer eller enheder, der gennemfører EU-midler i henhold til artikel 62, stk. 1, første afsnit, litra c), i tilfælde af opdaget svig og/eller opdagede uregelmæssigheder og opfølgning herpå.
3.   Bortset fra tilfælde, hvor oplysninger skal forelægges i overensstemmelse med sektorspecifikke regler, skal de oplysninger, der skal fremsendes i henhold til stk. 2, omfatte:
a)
identifikation af den pågældende enhed eller person
b)
en sammenfatning af de opdagede risici eller faktiske omstændigheder
c)
oplysninger, der kan bistå den anvisningsberettigede med at foretage den verificering, der er omhandlet i nærværende artikels stk. 4, eller med at træffe en afgørelse om udelukkelse som omhandlet i artikel 136, stk. 1 eller 2, eller en afgørelse om at pålægge en økonomisk sanktion som omhandlet i artikel 138
d)
hvor det er relevant, oplysninger om eventuelle særlige foranstaltninger, der er nødvendige for at sikre, at de fremsendte oplysninger forbliver fortrolige, herunder foranstaltninger til sikring af bevismateriale med henblik på at beskytte undersøgelsen eller den nationale retslige procedure.
4.   Kommissionen fremsender straks de i stk. 3 omhandlede oplysninger til sine anvisningsberettigede og de anvisningsberettigede i sine gennemførelsesorganer, alle andre EU-institutioner, EU-organer, europæiske kontorer og agenturer ved hjælp af den database, der er omhandlet i stk. 1, for at gøre det muligt for dem at foretage den nødvendige verificering i forhold til deres igangværende tildelingsprocedurer og gældende retlige forpligtelser.
Ved udførelsen af denne verificering udøver den ansvarlige anvisningsberettigede sine beføjelser efter artikel 74 og må ikke gå ud over det, der er fastsat i betingelserne og vilkårene i tildelingsproceduren og de retlige forpligtelser.
Oplysninger, der vedrører den tidlige opdagelse, og som fremsendes i overensstemmelse med nærværende artikels stk. 3, må højst opbevares et år. Hvis den ansvarlige anvisningsberettigede i dette tidsrum anmoder panelet om at fremsætte en henstilling i en sag om udelukkelse eller økonomiske sanktioner, kan opbevaringstiden forlænges, indtil den ansvarlige anvisningsberettigede har truffet en afgørelse.
5.   Alle personer og enheder, der medvirker i gennemførelsen af budgettet i henhold til artikel 62, skal af Kommissionen have adgang til oplysningerne om udelukkelsesafgørelser i medfør af artikel 136, så de kan verificere, om der er en udelukkelse i systemet, således at de, hvor dette er relevant og på eget ansvar, kan tage hensyn til disse oplysninger i forbindelse med tildelingen af kontrakter som led i budgetgennemførelsen.
6.   Som led i Kommissionens årlige rapport til Europa-Parlamentet og Rådet i henhold til artikel 325, stk. 5, i TEUF forelægger Kommissionen aggregerede oplysninger om de afgørelser, der er truffet af de anvisningsberettigede i medfør af denne forordnings artikel 135-142. Rapporten skal også indeholde yderligere oplysninger om afgørelser, der er truffet af de anvisningsberettigede i henhold til denne forordnings artikel 136, stk. 6, første afsnit, litra b), og artikel 140, stk. 2, samt om de anvisningsberettigedes afgørelser om at fravige henstillingen fra panelet i henhold til denne forordnings artikel 143, stk. 6, tredje afsnit.
De oplysninger, der er omhandlet i første afsnit, forelægges under behørig hensyntagen til fortrolighedskrav og må navnlig ikke gøre det muligt at identificere den pågældende person eller enhed, der er omhandlet i artikel 135, stk. 2.
Artikel 143
Panel
1.   Et panel indkaldes på anmodning af en anvisningsberettiget i en hvilken som helst EU-institution eller et hvilket som helst EU-organ, europæisk kontor eller organ eller en hvilken som helst person, der har fået overdraget gennemførelsen af specifikke aktioner i FUSP i henhold til afsnit V i TEU.
2.   Panelet skal bestå af:
a)
en fast, uafhængig formand på højt niveau, der udnævnes af Kommissionen
b)
to faste repræsentanter for Kommissionen som indehaver af systemet for tidlig opdagelse og udelukkelse, der skal give udtryk for en fælles holdning, og
c)
en repræsentant for den anmodende anvisningsberettigede.
Panelet sammensættes, således at der sikres den nødvendige juridiske og tekniske ekspertise. Panelet bistås af et fast sekretariat, der leveres af Kommissionen, og som sikrer panelets løbende administration.
3.   Formanden vælges blandt tidligere medlemmer af Den Europæiske Unions Domstol, Revisionsretten eller tidligere tjenestemænd, der som minimum har været generaldirektør i en anden EU-institution end Kommissionen. Vedkommende vælges på baggrund af personlige egenskaber og faglige kvalifikationer, omfattende erfaring med juridiske og økonomiske spørgsmål samt dokumenterede kompetencer, uafhængighed og integritet. Mandatperioden er på fem år og kan ikke fornyes. Formanden udnævnes til særlig rådgiver som omhandlet i artikel 5 i ansættelsesvilkårene for de øvrige ansatte i Den Europæiske Union. Formanden leder alle panelets møder. Formanden varetager sit hverv i uafhængighed. Vedkommende må ikke have en interessekonflikt mellem hvervet som formand og andre officielle pligter.
4.   Panelets forretningsorden vedtages af Kommissionen.
5.   Panelet værner om den i artikel 135, stk. 2, omhandlede pågældende persons eller enheds ret til at fremsende bemærkninger vedrørende de faktiske omstændigheder eller forhold, der er omhandlet i artikel 136, stk. 2, i forbindelse med den foreløbige juridiske vurdering og inden, det vedtager sine henstillinger. Retten til at fremsætte bemærkninger kan under særlige omstændigheder udsættes, hvis der er vægtige legitime grunde til at sikre fortrolighed i forbindelse med en undersøgelse eller en national retslig procedure, indtil sådanne legitime grunde til at bevare fortroligheden ikke længere består.
6.   Henstillingen fra panelet om at udelukke og/eller pålægge en økonomisk sanktion skal, hvor dette er relevant, indeholde følgende elementer:
a)
de faktiske omstændigheder eller forhold omhandlet i artikel 136, stk. 2, og den foreløbige juridiske vurdering heraf
b)
en vurdering af behovet for at pålægge en økonomisk sanktion og dens størrelse
c)
en vurdering af behovet for at udelukke den i artikel 135, stk. 2, omhandlede person eller enhed og i givet fald den foreslåede varighed af en sådan udelukkelse
d)
en vurdering af behovet for at offentliggøre oplysninger om den i artikel 135, stk. 2, omhandlede person eller enhed, der udelukkes og/eller pålægges en økonomisk sanktion
e)
en vurdering af de afhjælpende foranstaltninger, som den i artikel 135, stk. 2, omhandlede person eller enhed eventuelt har truffet.
Hvis den ansvarlige anvisningsberettigede påtænker at træffe en strengere afgørelse end den, som panelet har henstillet, sikrer den ansvarlige anvisningsberettigede, at den pågældende afgørelse træffes under behørig hensyntagen til retten til at blive hørt og til reglerne om beskyttelse af personoplysninger.
Såfremt den ansvarlige anvisningsberettigede beslutter at fravige henstillingen fra panelet, begrunder den over for dette sin beslutning herom.
7.   Panelet reviderer sin henstilling i udelukkelsesperioden på anmodning af den ansvarlige anvisningsberettigede i de tilfælde, der er omhandlet i artikel 136, stk. 8, eller efter underretning om en endelig dom eller en endelig administrativ afgørelse, der fastslår udelukkelsesgrundene, hvor en sådan dom eller afgørelse ikke fastsætter udelukkelsens varighed, jf. artikel 136, stk. 2, andet afsnit.
8.   Panelet underretter straks den anmodende anvisningsberettigede om sin reviderede henstilling, hvorefter den anvisningsberettigede reviderer sin afgørelse.
9.   Den Europæiske Unions Domstol har fuld prøvelsesret med hensyn til afgørelser, hvorved den anvisningsberettigede udelukker en person eller enhed, der er omhandlet i artikel 135, stk. 2, og/eller pålægger en modtager en økonomisk sanktion, og kan herunder annullere udelukkelsen, forkorte eller forlænge udelukkelsens varighed og/eller annullere, reducere eller forhøje den pålagte økonomiske sanktion. Artikel 22, stk. 1, i forordning (EF) nr. 58/2003 finder ikke anvendelse, hvis den anvisningsberettigedes afgørelse om udelukkelse eller om at pålægge en økonomisk sanktion træffes på grundlag af en henstilling fra panelet.
Artikel 144
Funktion af databasen for systemet for tidlig opdagelse og udelukkelse
1.   Oplysninger, som der er anmodet om fra de enheder, der er omhandlet i artikel 142, stk. 2, litra d), må kun fremsendes gennem det automatiske informationssystem oprettet af Kommissionen, der i øjeblikket anvendes til indberetning af svig og uregelmæssigheder (»systemet til indberetning af uregelmæssigheder«), i overensstemmelse med de sektorspecifikke regler.
2.   Der skal ved anvendelse af oplysninger, der modtages gennem systemet til indberetning af uregelmæssigheder, tages hensyn til status for den nationale procedure, der fandtes på det tidspunkt, hvor oplysningerne blev indgivet. Den medlemsstat, der har indgivet de pågældende oplysninger gennem systemet til indberetning af uregelmæssigheder, skal høres inden sådan anvendelse.
Artikel 145
Undtagelser, der gælder for Det Fælles Forskningscenter
Artikel 135-144 finder ikke anvendelse på JRC.
Afdeling 3
IT-systemer og E-forvaltning
Artikel 146
Elektronisk forvaltning af transaktioner
1.   Hvis indtægts- og udgiftstransaktioner eller udveksling af dokumenter forvaltes ved hjælp af IT-systemer, kan dokumenter underskrives elektronisk, som autentificerer underskriveren. Sådanne IT-systemer skal indeholde en fuldstændig og ajourført beskrivelse af systemet med en fastlæggelse af alle datafelters indhold, en beskrivelse af, hvordan systemet behandler hver enkelt transaktion, og en detaljeret redegørelse for, hvordan IT-systemet sikrer, at der findes et fuldstændigt revisionsspor for hver enkelt transaktion.
2.   Efter de pågældende EU-institutioners og medlemsstaters forudgående aftale kan enhver fremsendelse af dokumenter mellem dem foretages ad elektronisk vej.
Artikel 147
E-forvaltning
1.   EU-institutioner, forvaltningsorganerne og de i artikel 70 og 71 omhandlede EU-organer indfører og anvender ensartede standarder for elektronisk udveksling af oplysninger med deltagere. De udarbejder og gennemfører navnlig i videst mulig udstrækning løsninger for indgivelse, lagring og behandling af oplysninger indgivet som led i tildelingsprocedurer og etablerer med henblik herpå et fælles »område for udveksling af elektroniske oplysninger« for deltagere. Kommissionen aflægger regelmæssigt rapport til Europa-Parlamentet og Rådet om de fremskridt, der er gjort i denne henseende.
2.   Alle officielle udvekslinger af oplysninger mellem medlemsstater og Kommissionen skal ved delt forvaltning finde sted som omtalt i de sektorspecifikke regler. Disse regler skal foreskrive interoperabilitet af de oplysninger, der indsamles eller modtages, og som fremsendes som led i budgetforvaltningen.
Artikel 148
Elektroniske udvekslingssystemer
1.   Al udveksling med modtagere, herunder indgåelsen af retlige forpligtelser og alle ændringer af disse, kan ske gennem elektroniske systemer.
2.   Elektroniske udvekslingssystemer skal opfylde følgende betingelser:
a)
det er kun bemyndigede personer, som kan få adgang til systemet og til de dokumenter, der fremsendes gennem det
b)
det er kun bemyndigede personer, der kan underskrive eller fremsende et dokument elektronisk gennem systemet
c)
bemyndigede personer identificeres gennem systemet på veletablerede måder
d)
tidspunktet og datoen for den elektroniske transaktion fastsættes præcist
e)
dokumenternes integritet bevares
f)
dokumenternes tilgængelighed bevares
g)
dokumenternes fortrolighed bevares, hvor det er relevant
h)
det sikres, at personoplysninger beskyttes i overensstemmelse med forordning (EF) nr. 45/2001.
3.   Med hensyn til oplysninger, som sendes eller modtages gennem et sådant system, gælder der en retlig formodning om oplysningernes integritet og nøjagtigheden af den dato og det tidspunkt for afsendelse eller modtagelse af oplysningerne, som systemet angiver.
Et dokument, som sendes eller meddeles gennem et sådant system, anses for ækvivalent med papirudgaven af samme dokument, kan godtages som bevismateriale under retssager og betragtes som en original, og der gælder en retlig formodning om dets ægthed og integritet, forudsat at dokumentet ikke indeholder dynamiske elementer, der automatisk kan ændre det.
De elektroniske underskrifter, der er omhandlet i stk. 2, litra b), har samme retsvirkning som håndskrevne underskrifter.
Artikel 149
Indgivelse af ansøgningsdokumenter
1.   Reglerne for indgivelse af ansøgningsdokumenter fastlægges af den ansvarlige anvisningsberettigede, som kan vælge, at indgivelsen foretages på én bestemt måde.
Det valgte kommunikationsmiddel skal gøre det muligt at sikre, at der bliver tale om reel konkurrence, og at følgende betingelser er opfyldt:
a)
hver indgivelse indeholder alle de oplysninger, der er nødvendige for at vurdere den
b)
dataintegriteten sikres
c)
ansøgningsdokumenternes fortrolighed bevares
d)
personoplysninger beskyttes i overensstemmelse med forordning (EF) nr. 45/2001.
2.   Kommissionen sikrer ved hjælp af egnede midler og i overensstemmelse med artikel 147, stk. 1, at deltagere kan indgive ansøgningsdokumenter og eventuelle bilag i et elektronisk format. Ethvert elektronisk kommunikationssystem, der anvendes til at støtte kommunikations og udvekslinger af oplysninger, skal være ikkediskriminerende, almindeligt tilgængeligt og funktionelt kompatibelt med almindeligt anvendte informations- og kommunikationsteknologiske produkter og må ikke begrænse deltagernes adgang til tildelingsproceduren.
Kommissionen aflægger regelmæssigt rapport til Europa-Parlamentet og Rådet om de fremskridt, der er gjort med anvendelsen af dette stykke.
3.   Systemerne for elektronisk modtagelse af ansøgningsdokumenter skal ved tekniske midler og passende procedurer garantere, at:
a)
deltageren kan autentificeres med sikkerhed
b)
det nøjagtige tidspunkt og den nøjagtige dato for modtagelse af ansøgningsdokumenter kan fastslås præcist
c)
kun bemyndigede personer har adgang til de oplysninger, som er fremsendt, og kan fastsætte eller ændre datoer for åbning af ansøgningsdokumenterne
d)
kun bemyndigede personer på de forskellige stadier af tildelingsproceduren kan få adgang til alle indgivne oplysninger og kan give adgang til disse oplysninger, alt efter hvad der er nødvendigt for proceduren
e)
det i rimelig grad sikres, at ethvert forsøg på overtrædelse af betingelserne i litra a)-d) kan spores.
Første afsnit finder ikke anvendelse på kontrakter under de tærskler, der er omhandlet i artikel 175, stk. 1.
4.   Når den ansvarlige anvisningsberettigede tillader indgivelse af ansøgningsdokumenter ad elektronisk vej, anses de elektroniske dokumenter, som indgives ved hjælp af sådanne systemer, for at være originaler.
5.   Foretages indgivelsen pr. brev, kan deltagerne vælge at indgive ansøgningsdokumenter:
a)
pr. post eller med kurertjeneste, i hvilket tilfælde det er postvæsenets stempel eller datoen for beviset for aflevering, der er afgørende
b)
ved personlig aflevering til den ansvarlige anvisningsberettigedes lokaler af deltageren selv eller af dennes befuldmægtigede, i hvilket tilfælde det er kvittering for modtagelsen, der er afgørende.
6.   Ved at indgive ansøgningsdokumenter accepterer deltagerne, at resultatet af proceduren meddeles ad elektronisk vej.
7.   Stk. 1-6 finder ikke anvendelse på udvælgelse af personer eller enheder, der gennemfører EU-midler i henhold til artikel 62, stk. 1, første afsnit, litra c).
KAPITEL 3
Regler vedrørende direkte forvaltning
Artikel 150
Evalueringsudvalg
1.   Ansøgningsdokumenter skal evalueres af et evalueringsudvalg.
2.   Den ansvarlige anvisningsberettigede udpeger evalueringsudvalget.
Evalueringsudvalget består af mindst tre personer.
3.   Medlemmerne af det evalueringsudvalg, der evaluerer ansøgninger om tilskud eller tilbud, skal repræsentere mindst to organisatoriske enheder i EU-institutioner eller EU-organer, som er omhandlet i artikel 68, 70 og 71, som ikke er indbyrdes hierarkisk forbundet, og hvoraf mindst én ikke hører ind under den ansvarlige anvisningsberettigede. Hvor repræsentationer og lokale enheder uden for Unionen, såsom EU-delegationer, kontorer eller afdelinger i tredjelande, samt i EU-organer, der er omhandlet i artikel 68, 70 og 71, ikke har særskilte enheder, finder kravet om organisatoriske afdelinger, der ikke er indbyrdes hierarkisk forbundne, ikke anvendelse.
Evalueringsudvalget kan bistås af eksperter i henhold til en afgørelse fra den ansvarlige anvisningsberettigede.
Medlemmer af evalueringsudvalget kan være eksterne eksperter, hvis basisretsakten giver mulighed for dette.
4.   Medlemmerne af det evalueringsudvalg, der evaluerer ansøgninger i en konkurrence om priser, kan være de personer, der er omhandlet i stk. 3, første afsnit, eller eksterne eksperter.
5.   Evalueringsudvalgets medlemmer og de eksterne eksperter skal opfylde artikel 61.
Artikel 151
Præcisering og korrektion af ansøgningsdokumenter
Den ansvarlige anvisningsberettigede kan korrigere åbenlyse skrivefejl i ansøgningsdokumenter efter at have indhentet deltagerens bekræftelse af den påtænkte korrektion.
Hvis deltageren ikke indgiver dokumentation eller afgiver erklæringer, opfordrer evalueringsudvalget eller i givet fald den ansvarlige anvisningsberettigede deltageren til at fremskaffe de manglende oplysninger eller præcisere bilagene, bortset fra i behørigt begrundede tilfælde.
Sådanne oplysninger, præciseringer eller bekræftelser må ikke i væsentlig grad ændre ansøgningsdokumenterne.
Artikel 152
Garantier
1.   Den ansvarlige anvisningsberettigede kan, med undtagelse af kontrakter og tilskud, hvis værdi ikke overstiger 60 000 EUR, hvis det er forholdsmæssigt og med forbehold af den ansvarlige anvisningsberettigedes egen risikoanalyse, kræve, at der stilles en garanti
a)
af kontrahenter eller tilskudsmodtagere for at begrænse de økonomiske risici, der er forbundet med en betaling af forfinansiering (»garanti for forfinansiering«)
b)
af kontrahenter for at sikre, at væsentlige kontraktmæssige forpligtelser overholdes, når der er tale om bygge- og anlægsarbejder, varer eller komplekse tjenesteydelser (»opfyldelsesgaranti«)
c)
af kontrahenter for at sikre, at kontrakten opfyldes fuldt ud i løbet af kontraktperioden (»sikkerhed for korrekt opfyldelse«).
JRC er fritaget for at stille garantier.
I stedet for at anmode om en garanti for forfinansiering kan den ansvarlige anvisningsberettigede for tilskuds vedkommende beslutte at opdele betalingen i flere trancher.
2.   Den ansvarlige anvisningsberettigede skal beslutte, om garantien skal angives i euro eller i den valuta, der angives i kontrakten eller tilskudsaftalen.
3.   Garantien udstedes af en bank eller af en godkendt finansiel institution, som den ansvarlige anvisningsberettigede accepterer.
Efter kontrahentens eller tilskudsmodtagerens anmodning og med den ansvarlige anvisningsberettigedes accept
a)
kan de i stk. 1, første afsnit, litra a), b) og c), omhandlede garantier erstattes af en selvskyldnerkaution stillet af kontrahenten eller tilskudsmodtageren og en tredjemand
b)
kan den garanti, der er omhandlet i stk. 1, første afsnit, litra a), erstattes af en garanti med uigenkaldelig og ubetinget solidarisk hæftelse stillet af de tilskudsmodtagere, der er part i samme tilskudsaftale.
4.   Garantien skal sikre, at banken, den finansielle institution eller tredjemand kautionerer uigenkaldeligt som selvskyldner eller hæfter umiddelbart for kontrahentens eller tilskudsmodtagerens forpligtelser.
5.   Opdager den ansvarlige anvisningsberettigede i løbet af gennemførelsen af kontrakten eller tilskudsaftalen, at en garant ikke eller ikke længere er bemyndiget til at udstede garantier i overensstemmelse med den relevante nationale ret, pålægger den anvisningsberettigede kontrahenten eller tilskudsmodtageren at erstatte den garanti, som blev udstedt af garanten.
Artikel 153
Garanti for forfinansiering
1.   En garanti for forfinansiering skal være på et beløb, der ikke overstiger forfinansieringsbeløbet og skal være gyldig i en periode, der er tilstrækkelig lang til, at garantien kan aktiveres.
2.   Garantien for forfinansiering frigives i takt med, at forfinansieringen afvikles ved modregning i mellemliggende betalinger eller betaling af saldoen til kontrahenten eller tilskudsmodtageren i overensstemmelse med vilkårene i kontrakten eller betingelserne i tilskudsaftalen.
AFSNIT VI
INDIREKTE FORVALTNING
Artikel 154
Indirekte forvaltning
1.   Udvælgelsen af personer og enheder, der overdrages ansvaret for gennemførelse af EU-midler eller budgetgarantier i henhold til artikel 62, stk. 1, første afsnit, litra c), skal være gennemsigtig, berettiget i forhold til foranstaltningens art og må ikke give anledning til en interessekonflikt. For enheder, der er omhandlet i artikel 62, stk. 1, første afsnit, litra c), nr. ii), v), vi) og vii), skal der ved udvælgelsen også tages behørigt hensyn til deres finansielle og operationelle kapacitet.
Hvis personen eller enheden er udpeget i en basisretsakt, skal finansieringsoversigten, der er foreskrevet i artikel 35, indeholde en begrundelse for valget af den pågældende person eller enhed.
Foretages gennemførelsen af et netværk, der indebærer, at mindst ét organ eller én enhed udpeges pr. berørt medlemsstat eller land, skal organet eller enheden udpeges af pågældende medlemsstat eller land i overensstemmelse med basisretsakten. I alle andre tilfælde udpeger Kommissionen sådanne organer eller enheder efter aftale med de berørte medlemsstater eller lande.
2.   Personer og enheder, der overdrages ansvaret for gennemførelse af EU-midler eller budgetgarantier i henhold til artikel 62, stk. 1, første afsnit, litra c), skal overholde principperne om forsvarlig økonomisk forvaltning, gennemsigtighed, ikkeforskelsbehandling og synligheden af Unionens indsats. Når Kommissionen opretter finansielle partnerskabsrammeaftaler i overensstemmelse med artikel 130, skal disse principper beskrives nærmere i aftalerne.
3.   Forud for undertegnelsen af bidragsaftaler, finansieringsaftaler eller aftaler om kaution skal Kommissionen sikre, at Unionens finansielle interesser beskyttes på et niveau, som svarer til det beskyttelsesniveau, der er foreskrevet, når Kommissionen gennemfører budgettet i overensstemmelse med artikel 62, stk. 1, første afsnit, litra a). Kommissionen sikrer dette ved at foretage en vurdering af systemer, regler og procedurer hos de personer og enheder, der gennemfører EU-midler, hvis Kommissionen påtænker at benytte sig af sådanne systemer, regler og procedurer til foranstaltningens gennemførelse, eller ved at træffe egnede tilsynsforanstaltninger i overensstemmelse med stk. 5.
4.   Kommissionen skal i overensstemmelse med proportionalitetsprincippet og under behørig hensyntagen til foranstaltningens art og de finansielle risici vurdere, hvorvidt de personer og enheder, der gennemfører EU-midler i henhold til artikel 62, stk. 1, første afsnit, litra c):
a)
indfører og sikrer driften af et effektivt system til intern kontrol, som er baseret på bedste internationale praksis og navnlig åbner mulighed for at forebygge, opdage og korrigere uregelmæssigheder og svig
b)
anvender et regnskabssystem, der rettidigt kan frembringe nøjagtige, fuldstændige og pålidelige oplysninger
c)
er genstand for uafhængig ekstern revision, der udføres i overensstemmelse med internationalt anerkendte revisionsstandarder af en revisionstjeneste, der funktionelt er uafhængig af den pågældende person eller enhed
d)
anvender hensigtsmæssige regler og procedurer for tilvejebringelse af finansiering til tredjeparter, herunder gennemsigtige, ikkediskriminerende, effektive og virkningsfulde procedurer for efterprøvelse, regler for inddrivelse af uretmæssigt udbetalte midler og regler for udelukkelse af adgang til finansiering
e)
offentliggør passende oplysninger om deres modtagere, som svarer til dem, der er fastsat efter artikel 38
f)
sikrer en beskyttelse af personoplysninger, som svarer til det niveau, der er omhandlet i artikel 5.
Derudover kan Kommissionen efter aftale med de pågældende personer eller enheder vurdere andre regler og procedurer, såsom personernes eller enhedernes sædvanlige praksis for beregning af administrationsomkostninger. Ud fra resultaterne af denne vurdering kan Kommissionen beslutte at basere sig på disse regler og procedurer.
Personer eller enheder, der er blevet vurderet i overensstemmelse med første og andet afsnit, skal hurtigst muligt underrette Kommissionen, hvis deres systemer, regler eller procedurer ændres væsentligt på en måde, som kan påvirke pålideligheden af Kommissionens vurdering.
5.   Opfylder de pågældende personer eller enheder kun delvis stk. 4, træffer Kommissionen passende tilsynsforanstaltninger, som sikrer beskyttelsen af Unionens finansielle interesser. Sådanne foranstaltninger fastsættes nærmere i de relevante aftaler. Oplysninger om sådanne eventuelle foranstaltninger stilles til rådighed for Europa-Parlamentet og Rådet på deres anmodning.
6.   Kommissionen kan beslutte ikke at kræve en forudgående vurdering som omhandlet i stk. 3 og 4:
a)
for EU-organer, der er omhandlet i artikel 70 og 71, og for organer eller personer omhandlet i artikel 62, stk. 1, første afsnit, litra c), nr. viii), der har vedtaget finansielle bestemmelser med Kommissionens forudgående samtykke
b)
for tredjelande eller de organer, som disse udpeger, såfremt Kommissionen bevarer ansvaret for de finansielle forvaltningsopgaver, som garanterer en tilstrækkelig beskyttelse af Unionens finansielle interesser, eller
c)
for de procedurer, som specifikt er pålagt af Kommissionen, herunder dens egne, og procedurer, der er specificeret i basisretsakter.
7.   Når de personer eller enheder, der er omhandlet i artikel 62, stk. 1, første afsnit, litra c), har fået deres systemer, regler eller procedurer vurderet som egnede, kan Unionens bidrag til disse personer eller enheder gennemføres i overensstemmelse med dette afsnit. Deltager disse personer eller enheder i en indkaldelse af forslag, skal de overholde bestemmelserne i indkaldelsen af forslag i afsnit VIII. Den anvisningsberettigede kan i så fald beslutte at undertegne en bidrags- eller en finansieringsaftale i stedet for en tilskudsaftale.
Artikel 155
Gennemførelse af EU-midler og budgetgarantier
1.   Personer og enheder, der gennemfører EU-midler eller budgetgarantier, skal forelægge Kommissionen følgende:
a)
en rapport om gennemførelsen af EU-midler eller budgetgarantier, herunder opfyldelsen af de betingelser eller opnåelsen af de resultater, der er omhandlet i artikel 125, stk. 1, første afsnit, litra a)
b)
deres regnskaber for de afholdte udgifter, når bidraget anvendes til at godtgøre udgifter
c)
en forvaltningserklæring, hvori det bekræftes for så vidt angår de oplysninger, der er omhandlet i litra a) og i givet fald i litra b), at:
i)
oplysningerne er korrekt udformet, fuldstændige og nøjagtige
ii)
EU-midlerne er anvendt til deres tilsigtede formål som fastlagt i bidragsaftalerne, finansieringsaftalerne eller aftalerne om kaution eller i givet fald i de relevante sektorspecifikke regler
iii)
de indførte kontrolsystemer giver den nødvendige garanti for de underliggende transaktioners lovlighed og formelle rigtighed
d)
en oversigt over de endelige revisionsberetninger og de udførte kontroller, herunder en analyse af arten og omfanget af fejl og svagheder, der er konstateret i systemerne, samt de korrigerende foranstaltninger, der er truffet eller planlagt.
Hvis gensidig tillid til revisioner som omhandlet i artikel 127 finder sted, skal oversigten omhandlet i dette stykkes første afsnit, litra d), indeholde al relevant revisionsdokumentation, som der skal være tillid til.
For foranstaltninger, som afsluttes inden udgangen af det pågældende regnskabsår, kan den endelige rapport erstatte den forvaltningserklæring, der er omhandlet i første afsnit, litra c), forudsat at den fremsendes inden den 15. februar i det følgende regnskabsår.
Dokumenterne omhandlet i første afsnit ledsages af en udtalelse fra et uafhængigt revisionsorgan udarbejdet i overensstemmelse med de internationalt anerkendte revisionsstandarder. Udtalelsen skal fastslå, hvorvidt de indførte kontrolsystemer fungerer ordentligt og omkostningseffektive, og hvorvidt de underliggende transaktioner er lovlige og formelt korrekte. Det skal også fremgå af udtalelsen, hvorvidt revisionsarbejdet rejser tvivl om de tilsikringer, der er gjort i forvaltningserklæringen omhandlet i første afsnit, litra c). Foreligger der ikke en sådan udtalelse, kan den anvisningsberettigede søge at opnå et tilsvarende sikkerhedsniveau gennem andre uafhængige midler.
De dokumenter, der er omhandlet i første afsnit, fremsendes til Kommissionen senest den 15. februar i det følgende regnskabsår. Den udtalelse, der er omhandlet i tredje afsnit, fremsendes til Kommissionen senest den 15. marts det pågældende år.
De i dette stykke omhandlede forpligtelser berører ikke aftaler indgået med EIB, EIF, medlemsstatsorganisationer, internationale organisationer og tredjelande. Hvad forvaltningserklæringen angår, skal sådanne aftaler mindst indeholde en forpligtelse for disse enheder til hvert at tilsende Kommissionen en erklæring om, at EU-midler i løbet af det pågældende regnskabsår er blevet anvendt og dokumenteret i overensstemmelse med artikel 154, stk. 3 og 4, og de forpligtelser, der er fastlagt i sådanne aftaler. En sådan erklæring kan medtages i den endelige rapport, hvis den gennemførte foranstaltning er begrænset til 18 måneder.
2.   Når personer og enheder gennemfører EU-midler,
a)
skal de overholde den relevante EU-ret og vedtagne internationale standarder og EU-standarder og må derfor ikke støtte foranstaltninger, der bidrager til hvidvaskning af penge, finansiering af terrorisme, skatteundgåelse, skattesvig eller skatteunddragelse
b)
må de, når de gennemfører finansielle instrumenter og budgetgarantier i overensstemmelse med afsnit X, ikke indgå nye eller fornyede transaktioner med enheder, der er registreret eller etableret i jurisdiktioner, som er listeopført i henhold til Unionens relevante politik om ikkesamarbejdsvillige jurisdiktioner, eller som er identificeret som højrisikotredjelande i henhold til artikel 9, stk. 2, i direktiv (EU) 2015/849, eller som ikke effektivt overholder Unionens eller internationalt aftalte skattestandarder om gennemsigtighed og udveksling af oplysninger.
Enheder må kun fravige første afsnit, litra b), hvis foranstaltningen fysisk gennemføres i en af disse jurisdiktioner og ikke viser tegn på, at den pågældende transaktion falder ind under nogen af de kategorier, der er anført i første afsnit, litra a).
Når enheder, der gennemfører finansielle instrumenter og budgetgarantier i overensstemmelse med afsnit X, indgår aftaler med finansielle formidlere, skal de indarbejde kravene i dette stykke i de pågældende aftaler og anmode de finansielle formidlere om at aflægge rapport om opfyldelsen af dem.
3.   Når personer og enheder gennemfører finansielle instrumenter og budgetgarantier i overensstemmelse med afsnit X, skal de anvende principperne og standarderne i EU-retten om forebyggende foranstaltninger mod anvendelse af det finansielle system til hvidvask af penge eller finansiering af terrorisme, navnlig Europa-Parlamentets og Rådets forordning (EU) 2015/847 
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 og direktiv (EU) 2015/849. De skal gøre finansiering i henhold til nærværende forordning betinget af videregivelse af oplysninger om reelt ejerskab i henhold til direktiv (EU) 2015/849 og offentliggøre oplysninger om rapportering per land som omhandlet i artikel 89, stk. 1, i Europa-Parlamentets og Rådets direktiv 2013/36/EU 
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4.   Kommissionen skal verificere, at EU-midler eller budgetgarantier er blevet anvendt i overensstemmelse med de betingelser, der er fastsat i de relevante aftaler. Godtgøres personens eller enhedens omkostninger ud fra metoden med forenklede omkostninger i overensstemmelse med artikel 125, stk. 1, første afsnit, litra c), d) og e), finder artikel 181, stk. 1-5, og artikel 182-185 tilsvarende anvendelse. Er EU-midler eller budgetgarantier blevet anvendt i strid med de forpligtelser, der er fastsat i de relevante aftaler, finder artikel 131 anvendelse.
5.   Når EU-bidraget anvendes til at godtgøre udgifter i forbindelse med multidonorforanstaltninger, består proceduren i stk. 4 i at verificere, at enheden har anvendt et beløb svarende til det, der er udbetalt af Kommissionen til den pågældende foranstaltning, i overensstemmelse med de betingelser, som er fastlagt i den relevante tilskuds-, bidrags- eller finansieringsaftale.
6.   Bidragsaftaler, finansieringsaftaler og aftaler om kaution skal indeholde en klar fastlæggelse af ansvarsområder og forpligtelser for den person eller enhed, der gennemfører EU-midler, herunder forpligtelserne i artikel 129 og betingelserne for betaling af bidraget. Sådanne aftaler skal i givet fald også fastlægge det vederlag, der i fællesskab er aftalt, som skal svare til de betingelser, hvorunder foranstaltningerne gennemføres, under behørig hensyntagen til krisesituationer og skrøbelige situationer og, når det er relevant, være resultatbaseret. Disse aftaler skal også indeholde regler om rapportering til Kommissionen om, hvordan opgaverne udføres, de forventede resultater, herunder indikatorer til måling af præstation, og en forpligtelse for personer eller enheder, der gennemfører EU-midler, til straks at underrette Kommissionen om tilfælde af opdaget svig og opdagede uregelmæssigheder samt en opfølgning herpå.
7.   Alle bidragsaftaler, finansieringsaftaler og aftaler om kaution stilles til rådighed for Europa-Parlamentet og Rådet på deres anmodning.
8.   Nærværende artikel finder ikke anvendelse på Unionens bidrag til EU-organer, der er underlagt en særskilt dechargeprocedure i henhold til artikel 70 og 71, undtagen eventuelle ad hoc-bidragsaftaler.
Artikel 156
Indirekte forvaltning med internationale organisationer
1.   Kommissionen kan i overensstemmelse med artikel 62, stk. 1, første afsnit, litra c), nr. ii), gennemføre budgettet indirekte med internationale offentligretlige organisationer, der er oprettet ved internationale aftaler (»internationale organisationer«), og med særagenturer, som sådanne organisationer har oprettet. Sådanne aftaler skal fremsendes til Kommissionen som led i den vurdering, som Kommissionen foretager i overensstemmelse med artikel 154, stk. 3.
2.   Følgende organisationer sidestilles med internationale organisationer:
a)
Den Internationale Røde Kors Komité
b)
Det Internationale Forbund af Røde Kors- og Røde Halvmåne-selskaber.
3.   Kommissionen kan træffe en behørigt begrundet afgørelse om sidestilling af en nonprofitorganisation med en international organisation, forudsat at organisationen opfylder følgende betingelser:
a)
den har status som juridisk person og selvstændige styreorganer
b)
den er oprettet med henblik på at udføre specifikke opgaver af generel international interesse
c)
mindst seks medlemsstater er medlem af den pågældende nonprofitorganisation
d)
den har tilstrækkelige finansielle garantier
e)
den arbejder med udgangspunkt i en permanent struktur og i overensstemmelse med systemer, regler og procedurer, der kan vurderes i overensstemmelse med artikel 154, stk. 3.
4.   Gennemfører internationale organisationer midler ved indirekte forvaltning, finder de aftaler om verificering, der er indgået med disse, anvendelse.
Artikel 157
Indirekte forvaltning med medlemsstatsorganisationer
1.   Kommissionen kan i overensstemmelse med artikel 62, stk. 1, første afsnit, litra c), nr. v) og vi), gennemføre budgettet indirekte med medlemsstatsorganisationer.
2.   Hvis Kommissionen gennemfører budgettet indirekte med medlemsstatsorganisationer, baserer den sig på disse organisationers systemer, regler og procedurer, der er blevet vurderet i overensstemmelse med artikel 154, stk. 3 og 4.
3.   Finansielle partnerskabsrammeaftaler, der indgås med medlemsstatsorganisationer i overensstemmelse med artikel 130, skal nærmere angive omfanget af og retningslinjerne for den gensidige tillid til medlemsstatsorganisationers systemer, regler og procedurer og kan indeholde specifikke bestemmelser om gensidig tillid til vurderinger og revisioner som omhandlet i artikel 126 og 127.
Artikel 158
Indirekte forvaltning med tredjelande
1.   Kommissionen kan gennemføre budgettet indirekte med et tredjeland eller de organer, som er udpeget af det land, jf. artikel 62, stk. 1, første afsnit, litra c), nr. i), ved at indgå en finansieringsaftale med en beskrivelse af Unionens indsats i tredjelandet og fastlæggelse af gennemførelsesmetoden af hver del af foranstaltningen.
2.   For den del af foranstaltningen, der gennemføres indirekte med tredjelandet eller de organer, som det har udpeget, skal finansieringsaftalen foruden de elementer, der er omhandlet i artikel 155, stk. 5, klart definere tredjelandets og Kommissionens roller og ansvarsområder i forbindelse med gennemførelsen af midlerne. Finansieringsaftalen skal også fastlægge de regler og procedurer, som tredjelandet skal anvende ved gennemførelsen af EU-midler.
Artikel 159
Blandingsoperationer
1.   Blandingsoperationer forvaltes enten af Kommissionen eller af de personer eller enheder, der gennemfører EU-midler i henhold til artikel 62, stk. 1, første afsnit, litra c).
2.   Afsnit X finder anvendelse, når finansielle instrumenter og budgetgarantier gennemføres inden for rammerne af en blandingsfacilitet eller platform.
3.   For så vidt angår finansielle instrumenter og budgetgarantier, som gennemføres inden for blandingsfaciliteter eller platforme, skal artikel 209, stk. 2, første afsnit, litra h), anses for at være overholdt, hvis en forudgående vurdering er gennemført forud for oprettelsen af den relevante blandingsfacilitet eller platform.
4.   Årlige beretninger i henhold til artikel 249 udarbejdes på blandingsfacilitets- eller blandingsplatformsniveau under hensyntagen til alle finansielle instrumenter og budgetgarantier, der er grupperet under faciliteten eller platformen, og skal klart identificere de forskellige typer finansiel støtte inden for faciliteten eller platformen.
AFSNIT VII
UDBUD OG KONCESSIONER
KAPITEL 1
Fælles bestemmelser
Artikel 160
Principper, der gælder for kontrakter, samt anvendelsesområde
1.   Alle kontrakter, der helt eller delvis finansieres over budgettet, skal overholde principperne om gennemsigtighed, proportionalitet, ligebehandling og ikkeforskelsbehandling.
2.   Alle kontrakter indgås på grundlag af tilbud indkaldt fra så bred en kreds som muligt undtagen i de tilfælde, hvor proceduren omhandlet i artikel 164, stk. 1, litra d), anvendes.
En kontrakts anslåede værdi må ikke fastsættes med den hensigt at omgå de relevante regler; en kontrakt må heller ikke opdeles med dette formål.
Den ordregivende myndighed skal, hvis det er hensigtsmæssigt, opdele en kontrakt i delkontrakter under behørig hensyntagen til en omfattende konkurrence.
3.   De ordregivende myndigheder må ikke anvende rammeaftaler uretmæssigt eller på en sådan måde, at deres formål eller følge er at hindre, begrænse eller fordreje konkurrencen.
4.   JRC kan modtage finansiering, der konteres andre bevillinger end bevillinger til forskning og teknologisk udvikling, hvis der er tale om bevillinger, der skal dække JRC's deltagelse i udbudsprocedurer, som helt eller delvis finansieres over budgettet.
5.   De i denne forordning fastlagte regler for offentlige udbud finder ikke anvendelse på JRC's aktiviteter på tredjemands vegne med undtagelse af principperne om gennemsigtighed og ligebehandling.
Artikel 161
Bilag om udbud og delegation af beføjelser
Nærmere regler om udbud er fastsat i bilag I til denne forordning. For at sikre, at EU-institutionerne, når de tildeler kontrakter for egen regning, anvender de samme standarder som dem, der er pålagt de ordregivende myndigheder, som er omfattet af direktiv 2014/23/EU og 2014/24/EU, tillægges Kommissionen beføjelser til at vedtage delegerede retsakter i overensstemmelse med denne forordnings artikel 269 vedrørende ændring af bilag I til denne forordning for at tilpasse nævnte bilag til ændringer af nævnte direktiver og for at indføre tilknyttede tekniske justeringer.
Artikel 162
Blandede kontrakter og fælles glossar for offentlige kontrakter
1.   En blandet kontrakt, der omfatter mindst to typer udbud (bygge- og anlægsarbejder, varer eller tjenesteydelser) eller koncessioner (bygge- og anlægsarbejder eller tjenesteydelser) eller begge dele, tildeles i overensstemmelse med de bestemmelser, der finder anvendelse på den udbudstype, som kendetegner den pågældende kontrakts hovedformål.
2.   Ved blandede kontrakter, der vedrører varer og tjenesteydelser, fastsættes hovedformålet ved en sammenligning af værdierne for de pågældende varer eller tjenesteydelser.
En kontrakt, der omfatter én type udbud (bygge- og anlægsarbejder, varer eller tjenesteydelser) og koncessioner (bygge- og anlægsarbejder eller tjenesteydelser), tildeles i overensstemmelse med de bestemmelser, der finder anvendelse på den pågældende offentlige kontrakt.
3.   Dette afsnit finder ikke anvendelse på kontrakter om teknisk bistand indgået med EIB eller EIF.
4.   Alle referencer til nomenklaturer i forbindelse med udbud skal ske under anvendelse af det fælles glossar for offentlige kontrakter (CPV), som er fastsat i Europa-Parlamentets og Rådets forordning (EF) nr. 2195/2002 
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Artikel 163
Offentliggørelsesforanstaltninger
1.   For procedurer med en værdi svarende til eller over de tærskler, der er omhandlet i artikel 175, stk. 1, eller artikel 178, offentliggør den ordregivende myndighed i 
Den Europæiske Unions Tidende
:
a)
en udbudsbekendtgørelse med henblik på at iværksætte en procedure, undtagen når der er tale om proceduren omhandlet i artikel 164, stk. 1, litra d)
b)
en bekendtgørelse om indgåede kontrakter om resultaterne af proceduren.
2.   Procedurer med en værdi under de tærskler, der er omhandlet i artikel 175, stk. 1, eller artikel 178, skal offentliggøres på passende måde.
3.   Offentliggørelse af visse oplysninger om indgåelsen af en kontrakt kan undlades, hvis videregivelse heraf ville hindre retshåndhævelsen eller på anden måde være i strid med offentlige interesser, ville være til skade for de økonomiske aktørers legitime kommercielle interesser eller for fair konkurrence mellem dem.
Artikel 164
Udbudsprocedurer
1.   Udbudsprocedurer med henblik på tildeling af koncessionskontrakter eller offentlige kontrakter, herunder rammeaftaler, skal antage en af følgende former:
a)
offentligt udbud
b)
begrænset udbud, herunder gennem et dynamisk indkøbssystem
c)
projektkonkurrence
d)
udbud med forhandling, herunder uden forudgående offentliggørelse
e)
konkurrencepræget dialog
f)
konkurrenceudbud med forhandling
g)
innovationspartnerskab
h)
udbud efter indkaldelse af interessetilkendegivelser.
2.   Ved offentlige udbud kan enhver interesseret økonomisk aktør afgive tilbud.
3.   Ved begrænsede udbud, konkurrencepræget dialog, konkurrenceudbud med forhandling og innovationspartnerskaber kan enhver økonomisk aktør ansøge om at deltage ved at give de oplysninger, som den ordregivende myndighed anmoder om. Den ordregivende myndighed opfordrer alle kandidater, som opfylder udvælgelseskriterierne, og som ikke befinder sig i nogen af de situationer, der er omhandlet i artikel 136, stk. 1, og artikel 141, stk. 1, til at afgive tilbud.
Uanset første afsnit kan den ordregivende myndighed begrænse antallet af kandidater, der skal opfordres til at deltage i proceduren, på grundlag af objektive og ikkediskriminerende udvælgelseskriterier, der skal angives i udbudsbekendtgørelsen eller indkaldelsen af interessetilkendegivelser. Antallet af kandidater, der opfordres til at afgive tilbud, skal være tilstrækkeligt stort til at sikre reel konkurrence.
4.   I alle procedurer, der omfatter forhandling, forhandler den ordregivende myndighed med tilbudsgiverne om de indledende og eventuelle efterfølgende tilbud eller dele heraf, undtagen deres endelige tilbud, med henblik på at forbedre indholdet heri. De minimumskrav og de kriterier, der er specificeret i udbudsdokumenterne, er ikke genstand for forhandling.
En ordregivende myndighed kan tildele en kontrakt på grundlag af det indledende tilbud uden forhandling, såfremt den i udbudsdokumenterne har angivet, at den forbeholder sig muligheden for at gøre dette.
5.   Den ordregivende myndighed kan anvende:
a)
offentligt udbud eller begrænset udbud til ethvert indkøb
b)
udbud efter indkaldelse af interessetilkendegivelser for kontrakter med en værdi under de tærskler, der er omhandlet i artikel 175, stk. 1, med henblik på at forhåndsudvælge kandidater, der skal opfordres til at afgive tilbud som reaktion på fremtidige begrænsede opfordringer til at afgive tilbud, eller med henblik på at opstille en liste over leverandører, der skal opfordres til at ansøge om at deltage eller afgive tilbud
c)
projektkonkurrence til at tilvejebringe en plan eller et projekt udvalgt af en bedømmelseskomité efter udskrivning af en konkurrence
d)
innovationspartnerskab til at udvikle innovative varer, tjenesteydelser eller bygge- og anlægsarbejder og med henblik på det efterfølgende indkøb af de heraf resulterende varer, tjenesteydelser eller bygge- og anlægsarbejder
e)
konkurrenceudbud med forhandling eller konkurrencepræget dialog med henblik på koncessionskontrakter, tjenesteydelseskontrakter som omhandlet i bilag XIV til direktiv 2014/24/EU, i tilfælde, hvor der kun er afgivet ukorrekte eller uacceptable tilbud som reaktion på et offentligt udbud eller et begrænset udbud efter afslutningen af det oprindelige udbud, og i tilfælde, hvor dette er begrundet i særlige omstændigheder knyttet til bl.a. kontraktgenstandens beskaffenhed eller kompleksitet eller til den specifikke kontrakttype som nærmere præciseret i bilag I til denne forordning
f)
udbud med forhandling med henblik på kontrakter med en værdi under de tærskler, der er omhandlet i artikel 175, stk. 1, eller udbud med forhandling uden forudgående offentliggørelse med henblik på specifikke indkøbstyper, der ikke er omfattet af anvendelsesområdet for direktiv 2014/24/EU, eller under de klart definerede særlige omstændigheder fastsat i bilag I til denne forordning.
6.   Et dynamisk indkøbssystem skal gennem hele sin varighed være åbent for enhver økonomisk aktør, der opfylder udvælgelseskriterierne.
Den ordregivende myndighed følger reglerne for begrænset udbud ved udbud gennem et dynamisk indkøbssystem.
Artikel 165
Interinstitutionelle udbud og fælles udbud
1.   Når en kontrakt eller en rammeaftale er af interesse for to eller flere EU- institutioner, forvaltningsorganer eller EU-organer som omhandlet i artikel 70 og 71, og når der er mulighed for at opnå øget efficiens, kan de berørte ordregivende myndigheder gennemføre proceduren og forvaltningen af den efterfølgende kontrakt eller rammeaftale på et interinstitutionelt grundlag under ledelse af en af de ordregivende myndigheder.
Organer og personer, der har fået overdraget at gennemføre specifikke aktioner i FUSP i henhold til afsnit V i TEU, og kontoret for generalsekretæren for Europaskolernes Øverste Råd kan ligeledes deltage i interinstitutionelle procedurer.
Vilkårene i en rammeaftale gælder kun mellem de ordregivende myndigheder, der er identificeret til dette formål i udbudsdokumenterne, og de økonomiske aktører, der er parter i rammeaftalen.
2.   Når en kontrakt eller en rammeaftale er nødvendig for gennemførelsen af en fælles aktion mellem en EU-institution og en eller flere ordregivende myndigheder fra medlemsstaterne, kan udbudsproceduren gennemføres i fællesskab af EU-institutionen og de ordregivende myndigheder.
Fælles udbud kan gennemføres med EFTA-stater og EU-kandidatlande, hvis denne mulighed udtrykkeligt er fastsat i en bilateral eller multilateral traktat.
De procedureregler, som gælder for EU-institutioner, finder anvendelse på den fælles udbud.
Når den andel af kontraktens samlede anslåede værdi, som vedrører eller forvaltes af en medlemsstats ordregivende myndighed, udgør 50 % eller derover eller i andre behørigt begrundede tilfælde, kan EU-institutionen beslutte, at de procedureregler, som gælder for en medlemsstats ordregivende myndighed, finder anvendelse på det fælles udbud, forudsat at disse regler kan anses for at svare til EU-institutionens procedureregler.
EU-institutionen og den ordregivende myndighed fra en medlemsstat, en EFTA-stat eller et EU-kandidatland, som deltager i det fælles udbud, aftaler navnlig den detaljerede praktiske fremgangsmåde for evaluering af ansøgningerne om deltagelse eller af tilbuddene, tildeling af kontrakten, hvilken lovgivning der finder anvendelse på kontrakten, og hvilken domstol der er kompetent til at behandle tvister.
Artikel 166
Forberedelse af en udbudsprocedure
1.   Inden iværksættelsen af en udbudsprocedure kan den ordregivende myndighed gennemføre en indledende markedsundersøgelse med henblik på at forberede proceduren.
2.   I udbudsdokumenterne anfører den ordregivende myndighed udbuddets genstand ved at give en beskrivelse af sine behov og de karakteristika, der kræves af de bygge- og anlægsarbejder, varer eller tjenesteydelser, der skal indkøbes, og fastlægger de gældende udelukkelses-, udvælgelses- og tildelingskriterier. Den ordregivende myndighed anfører også, hvilke elementer der definerer de minimumskrav, som skal opfyldes i alle tilbud. Minimumskravene skal omfatte overholdelse af de relevante miljø-, social- og arbejdsretlige forpligtelser, der er fastlagt i EU-retten, national ret, kollektive aftaler eller de relevante internationale sociale og miljømæssige konventioner, der er opført i bilag X til direktiv 2014/24/EU.
Artikel 167
Tildeling af kontrakter
1.   Kontrakter tildeles på grundlag af tildelingskriterier, forudsat at den ordregivende myndighed har verificeret følgende:
a)
tilbuddet overholder de minimumskrav, der er fastsat i udbudsdokumenterne
b)
kandidaten eller tilbudsgiveren er ikke udelukket i henhold til artikel 136 eller afvist i henhold til artikel 141
c)
kandidaten eller tilbudsgiveren opfylder de udvælgelseskriterier, der er fastsat i udbudsdokumenterne, og har ingen interessekonflikt, som kan påvirke kontraktens opfyldelse negativt.
2.   Den ordregivende myndighed anvender udvælgelseskriterierne til at vurdere kandidatens eller tilbudsgiverens kapacitet. Udvælgelseskriterierne må kun vedrøre rets- og handleevnen og den reguleringsmæssige kapacitet til at udøve det pågældende erhverv, den økonomiske og finansielle kapacitet og den tekniske og faglige kapacitet. JRC anses for at opfylde kravene til økonomisk og finansiel kapacitet.
3.   Den ordregivende myndighed anvender tildelingskriterierne til at vurdere tilbuddet.
4.   Den ordregivende myndighed tildeler kontrakter på grundlag af det økonomisk mest fordelagtige tilbud, hvilket består i en af følgende tre tildelingsmetoder: laveste pris, laveste omkostninger eller bedste forhold mellem pris og kvalitet.
For så vidt angår metoden med laveste omkostninger anvender den ordregivende myndighed en tilgang baseret på omkostningseffektivitet, herunder livscyklusomkostninger.
For så vidt angår det bedste forhold mellem pris og kvalitet tager den ordregivende myndighed hensyn til prisen eller omkostningerne og andre kvalitetskriterier knyttet til kontraktens genstand.
Artikel 168
Afgivelse, elektronisk kommunikation og evaluering
1.   Den ordregivende myndighed fastlægger frister for modtagelse af tilbud og ansøgninger om deltagelse i overensstemmelse med bilag I, punkt 24, idet der tages hensyn til indkøbets kompleksitet, og de økonomiske aktører overlades et passende tidsrum til at udarbejde deres tilbud.
2.   Når det anses for hensigtsmæssigt og proportionalt, kan den ordregivende myndighed kræve stillet en forhåndsgaranti af tilbudsgiverne for at sikre sig, at de ikke trækker deres afgivne tilbud tilbage, inden kontrakten underskrives. Den krævede garanti skal udgøre mellem 1 og 2 % af kontraktens anslåede samlede værdi.
Den ordregivende myndighed frigiver garantierne:
a)
for så vidt angår afviste tilbudsgivere eller bud som omhandlet i bilag I, punkt 30.2, litra b) eller c), efter at have oplyst om resultatet af proceduren
b)
for så vidt angår rangordnede tilbudsgivere som omhandlet i bilag I, punkt 30.2, litra e), efter kontrakten er underskrevet.
3.   Den ordregivende myndighed åbner alle ansøgninger om deltagelse og tilbud. Den afviser dog:
a)
ansøgninger om deltagelse og tilbud, der ikke overholder modtagelsesfristen, uden at åbne dem
b)
tilbud, der allerede er åbnet, når de modtages, uden at undersøge indholdet heraf.
4.   Den ordregivende myndighed evaluerer alle ansøgninger om deltagelse eller tilbud, der ikke er blevet afvist i åbningsfasen, jf. stk. 3, ud fra de kriterier, der er fastsat i udbudsdokumenterne, med henblik på at tildele kontrakten eller igangsætte en elektronisk auktion.
5.   Den anvisningsberettigede kan afstå fra at udpege et evalueringsudvalg i henhold til artikel 150, stk. 2, i følgende tilfælde:
a)
kontraktens værdi ligger under de tærskler, der er omhandlet i artikel 175, stk. 1
b)
på grundlag af en risikoanalyse i de tilfælde, der er omhandlet i bilag I, punkt 11.1, andet afsnit, litra c) og e), litra f), nr. i) og iii), og litra h)
c)
på grundlag af en risikoanalyse, når der iværksættes en fornyet konkurrence under en rammeaftale
d)
for procedurer i forbindelse med foranstaltninger udadtil med en værdi under eller svarende til 20 000 EUR.
6.   Ansøgninger om deltagelse og tilbud, der ikke overholder alle minimumskrav i udbudsdokumenterne, afvises.
Artikel 169
Kontakter under udbudsproceduren
1.   Forud for fristen for modtagelse af ansøgninger om deltagelse eller tilbud kan den ordregivende myndighed meddele supplerende oplysninger om udbudsdokumenterne, hvis den opdager fejl eller mangler i teksten eller efter anmodning fra kandidater eller tilbudsgivere. Oplysningerne gøres tilgængelige for alle kandidater eller tilbudsgivere.
2.   Efter fristen for modtagelse af ansøgninger om deltagelse eller tilbud skal der i alle tilfælde, hvor der har været en sådan kontakt, og i de behørigt begrundede tilfælde, hvor der ikke har været en sådan kontakt som fastsat i artikel 151, foretages en registrering af dette i udbudsprotokollen.
Artikel 170
Tildelingsafgørelse og oplysninger til kandidater eller tilbudsgivere
1.   Den ansvarlige anvisningsberettigede afgør hvem, der skal tildeles kontrakten, under overholdelse af de udvælgelses- og tildelingskriterier, der er fastsat i udbudsdokumenterne.
2.   Den ordregivende myndighed oplyser alle kandidater eller tilbudsgivere, hvis ansøgning om deltagelse eller tilbud er blevet afvist, om grundene hertil samt om, hvornår de i artikel 175, stk. 2, og artikel 178, stk. 1, omhandlede standstillperioder udløber.
Ved tildelingen af specifikke kontrakter under en rammeaftale med fornyet konkurrence oplyser den ordregivende myndighed tilbudsgiverne om resultatet af evalueringen.
3.   Den ordregivende myndighed oplyser hver enkelt tilbudsgiver, der ikke befinder sig i en udelukkelsessituation som omhandlet i artikel 136, stk. 1, som ikke er afvist efter artikel 141, hvis tilbud er i overensstemmelse med udbudsdokumenterne, og som skriftligt anmoder herom, om følgende:
a)
navnet på den tilbudsgiver eller i tilfælde af en rammeaftale de tilbudsgivere, der tildeles kontrakten, og, undtagen når der er tale om en specifik kontrakt under en rammeaftale med fornyet konkurrence, de kvaliteter og relative fordele, der kendetegner det valgte tilbud, den betalte pris eller kontraktens værdi, alt efter hvad der er relevant
b)
fremskridtene med forhandlingerne og dialogen med tilbudsgiverne.
Den ordregivende myndighed kan dog beslutte at undlade at give visse oplysninger, hvis videregivelse heraf ville hindre retshåndhævelsen, være i strid med offentlige interesser eller være til skade for de økonomiske aktørers legitime kommercielle interesser eller kunne fordreje den fair konkurrence mellem dem.
Artikel 171
Annullering af udbudsproceduren
Den ordregivende myndighed kan, så længe en kontrakt ikke er underskrevet, annullere udbudsproceduren, uden at kandidaterne eller tilbudsgiverne kan gøre krav på nogen form for godtgørelse.
En afgørelse herom skal begrundes, og kandidaterne eller tilbudsgiverne skal gøre bekendt hermed hurtigst muligt.
Artikel 172
Opfyldelse og ændring af kontrakten
1.   Opfyldelsen af kontrakten må ikke begynde, før den er underskrevet.
2.   Den ordregivende myndighed må kun foretage ændringer i en kontrakt eller en rammeaftale uden en udbudsprocedure i de tilfælde, der er fastsat i stk. 3, og forudsat at ændringerne ikke ændrer kontraktens eller rammeaftalens genstand.
3.   En kontrakt, en rammeaftale eller en specifik kontrakt under en rammeaftale kan ændres uden en ny udbudsprocedure i følgende tilfælde:
a)
når supplerende bygge- og anlægsarbejder, varer eller tjenesteydelser fra den oprindelige kontrahent er blevet nødvendige, og disse ikke var omfattet af det oprindelige udbud, såfremt følgende betingelser er opfyldt:
i)
en udskiftning af kontrahenten er ikke mulig af tekniske årsager, der har sammenhæng med krav om indbyrdes ombyttelighed eller interoperabilitet med eksisterende udstyr, tjenesteydelser eller installationer
ii)
en udskiftning af kontrahenten ville forårsage en væsentlig forøgelse af den ordregivende myndigheds omkostninger
iii)
en eventuel prisstigning, herunder den samlede nettoværdi af successive ændringer, overstiger ikke 50 % af den oprindelige kontraktværdi
b)
såfremt samtlige følgende betingelser er opfyldt:
i)
behovet for ændring er affødt af omstændigheder, som ikke kunne forudses af en påpasselig ordregivende myndighed
ii)
en eventuel prisstigning overstiger ikke 50 % af den oprindelige kontraktværdi
c)
såfremt værdien af ændringen er lavere end begge følgende tærskler:
i)
de tærskler, der er omhandlet i artikel 175, stk. 1, og i bilag I, punkt 38, vedrørende foranstaltninger udadtil, som er gældende på det tidspunkt, hvor ændringen finder sted, og
ii)
10 % af den oprindelige kontraktværdi for offentlige tjenesteydelses- og vareindkøbskontrakter og koncessionskontrakter vedrørende bygge- og anlægsarbejder eller tjenesteydelser og 15 % af den oprindelige kontraktværdi for offentlige bygge- og anlægskontrakter
d)
såfremt begge følgende betingelser er opfyldt:
i)
minimumskravene i den oprindelige udbudsprocedure er ikke ændret
ii)
enhver efterfølgende ændring af værdien opfylder de betingelser, der er fastsat i litra c), medmindre en sådan ændring af værdien er resultatet af en streng anvendelse af udbudsdokumenterne eller de kontraktlige bestemmelser.
Den oprindelige kontraktværdi tager ikke hensyn til prisændringer.
Den samlede nettoværdi af flere successive ændringer efter første afsnit, litra c), må ikke overstige de tærskler, der er henvist til deri.
Den ordregivende myndighed anvender de efterfølgende offentliggørelsesforanstaltninger, der er fastsat i artikel 163.
Artikel 173
Opfyldelsesgaranti og sikkerhed for korrekt opfyldelse
1.   En opfyldelsesgaranti må maksimalt beløbe sig til 10 % af kontraktens samlede værdi.
Opfyldelsesgarantien frigives fuldt ud efter endelig aflevering af bygge- og anlægsarbejderne, varerne eller de komplekse tjenesteydelser inden for en periode, der ligger inden for de frister, der er fastsat i artikel 116, stk. 1, og som angives i kontrakten. Den kan frigives delvist eller fuldt ud efter foreløbig godkendelse af bygge- og anlægsarbejderne, varerne eller de komplekse tjenesteydelser.
2.   Sikkerhed for korrekt opfyldelse svarende til maksimalt 10 % af kontraktens samlede værdi kan oprettes efterhånden ved tilbageholdelse i mellemliggende betalinger, i takt med at disse udbetales, eller ved tilbageholdelse i den endelige betaling.
Beløbet til sikkerhed for korrekt opfyldelse fastlægges af den ordregivende myndighed og skal stå i et rimeligt forhold til de risici, som er identificeret i forhold til opfyldelsen af kontrakten, under hensyntagen til kontraktens genstand og de sædvanlige forretningsbetingelser, der gælder i den pågældende sektor.
Sikkerhed for korrekt opfyldelse anvendes ikke i kontrakter, hvor der er krævet en opfyldelsesgaranti, som ikke er frigivet.
3.   Hvis den ordregivende myndighed godkender det, kan kontrahenten anmode om, at sikkerhed for korrekt opfyldelse erstattes af en anden type garanti som omhandlet i artikel 152.
4.   Når kontraktperioden er udløbet, frigiver den ordregivende myndighed sikkerheden for korrekt opfyldelse fuldt ud inden for de frister, der er fastsat i artikel 116, stk. 1, og som angives i kontrakten.
KAPITEL 2
Bestemmelser vedrørende kontrakter tildelt af EU-institutioner for egen regning
Artikel 174
Den ordregivende myndighed
1.   Unionens institutioner, forvaltningsorganer og EU-organer som omhandlet i artikel 70 og 71 betragtes som ordregivende myndigheder i forbindelse med de kontrakter, de tildeler for egen regning, undtagen når de køber fra en indkøbscentral. Tjenestegrene i EU-institutioner betragtes ikke som ordregivende myndigheder, når de indgår serviceleveranceaftaler indbyrdes.
EU-institutioner, som efter første afsnit betragtes som ordregivende myndigheder, delegerer i overensstemmelse med artikel 60 de nødvendige beføjelser til udøvelse af funktionen som ordregivende myndighed.
2.   Den ved delegation eller videredelegation bemyndigede anvisningsberettigede i hver EU-institution vurderer, om de tærskler, der er omhandlet i artikel 175, stk. 1, er nået.
Artikel 175
Gældende tærskler og standstillperiode
1.   Ved tildelingen af offentlige kontrakter og koncessionskontrakter overholder den ordregivende myndighed de tærskler, der er fastsat i artikel 4, litra a) og b), i direktiv 2014/24/EU, når den vælger en procedure, der er omhandlet i denne forordnings artikel 164, stk. 1. Disse tærskler er bestemmende for de offentliggørelsesforanstaltninger, der er fastsat i denne forordnings artikel 163, stk. 1 og 2.
2.   I tilfælde af kontrakter, hvis værdi overstiger de tærskler, der er omhandlet i stk. 1, indgår den ordregivende myndighed først kontrakten eller rammeaftalen med den valgte tilbudsgiver efter udløbet af en standstillperiode med de undtagelser og på de betingelser, der er fastsat i bilag I til denne forordning.
3.   Standstillperioden har en varighed på 10 dage, når der anvendes elektroniske kommunikationsmidler, og 15 dage, når der anvendes andre midler.
Artikel 176
Regler om adgang til udbud
1.   Deltagelse i udbudsprocedurer skal være åben på lige vilkår for alle fysiske og juridiske personer, der er omfattet af traktaternes anvendelsesområde, og for alle fysiske og juridiske personer, som er etableret i tredjelande, der har indgået en særlig aftale med Unionen inden for udbud, idet deres deltagelse sker på de betingelser, der er fastsat i en sådan aftale. Deltagelse skal også være åben for internationale organisationer.
2.   Med henblik på artikel 160, stk. 4, betragtes JRC som en juridisk person etableret i en medlemsstat.
Artikel 177
Verdenshandelsorganisationens regler om offentlige udbud
Hvis den multilaterale aftale om offentlige udbud, der er indgået i Verdenshandelsorganisationens regi, finder anvendelse, er udbudsproceduren også åben for økonomiske aktører, der er etableret i de lande, der har ratificeret denne aftale, på de i aftalen fastsatte betingelser.
KAPITEL 3
Bestemmelser, der finder anvendelse på udbud i forbindelse med foranstaltninger udadtil
Artikel 178
Offentlige udbud i forbindelse med foranstaltninger udadtil
1.   De almindelige bestemmelser om udbud i dette afsnits kapitel 1 finder anvendelse på de kontrakter, der er omfattet af nærværende kapitel, jf. dog de særlige bestemmelser om betingelser for tildeling af kontrakter til tredjelande, der er fastsat i bilag I, kapitel 3. Artikel 174-177 finder ikke anvendelse på udbud, som er omfattet af nærværende kapitel.
Den ordregivende myndighed indgår først kontrakten eller rammeaftalen med den valgte tilbudsgiver efter udløbet af en standstillperiode med de undtagelser og på de betingelser, der er fastsat i bilag I. Standstillperioden har en varighed på 10 dage, når der anvendes elektroniske kommunikationsmidler, og 15 dage, når der anvendes andre midler.
Artikel 163, artikel 164, stk. 1, litra a) og b), samt nærværende stykkes andet afsnit finder alene anvendelse fra:
a)
300 000 EUR for tjenesteydelses- og vareindkøbskontrakter
b)
5 000 000 EUR for bygge- og anlægskontrakter.
2.   Dette kapitel finder anvendelse på:
a)
udbud, hvor Kommissionen ikke tildeler kontrakter for egen regning
b)
udbud gennemført af personer eller enheder, der gennemfører EU-midler i henhold til artikel 62, stk. 1, første afsnit, litra c), når dette er fastsat i de i artikel 154 omhandlede bidrags- eller finansieringsaftaler.
3.   Udbudsprocedurerne skal fastlægges i finansieringsaftalerne, jf. artikel 158.
4.   Dette kapitel finder ikke anvendelse på foranstaltninger under sektorspecifikke basisretsakter i tilknytning til humanitær krisestyringsbistand, civilbeskyttelsesforanstaltninger og humanitære bistandsforanstaltninger.
Artikel 179
Regler om adgang til udbud i forbindelse med foranstaltninger udadtil
1.   Deltagelse i udbudsprocedurer skal være åben på lige vilkår for alle personer, der er omfattet af traktaternes anvendelsesområde, og for alle andre fysiske og juridiske personer i overensstemmelse med de særlige bestemmelser i basisretsakterne vedrørende det pågældende samarbejdsområde. Deltagelse skal også være åben for internationale organisationer.
2.   Det kan i særlige tilfælde, som er behørigt begrundet af den ansvarlige anvisningsberettigede, tillades statsborgere fra andre tredjelande end dem, der er omhandlet i stk. 1, at afgive tilbud.
3.   Hvis en aftale om udvidelse af adgangen til deltagelse i udbud vedrørende varer og tjenesteydelser, som Unionen er part i, finder anvendelse, skal udbudsprocedurer for kontrakter finansieret over budgettet også være åbne for fysiske og juridiske personer, som er etableret i andre tredjelande end dem, der er omhandlet i stk. 1 og 2, på de betingelser, der er fastsat i den pågældende aftale.
AFSNIT VIII
TILSKUD
KAPITEL 1
Anvendelsesområde og former for tilskud
Artikel 180
Anvendelsesområde og former for tilskud
1.   Dette afsnit finder anvendelse på tilskud, som tildeles ved direkte forvaltning.
2.   Tilskud kan ydes til finansiering af:
a)
en foranstaltning, der skal fremme virkeliggørelsen af et mål, der indgår i en af Unionens politikker (»tilskud til foranstaltninger«)
b)
driften af et organ, der har et mål, der indgår i og støtter en af Unionens politikker (»driftstilskud«).
Driftstilskudskal have form af et finansielt bidrag til det i første afsnit, litra b), omhandlede organs arbejdsprogram.
3.   Tilskud kan have enhver af de former, som er fastsat i artikel 125, stk. 1.
Hvis et tilskud har form af finansiering, som ikke er knyttet til omkostninger, jf. artikel 125, stk. 1, første afsnit, litra a):
a)
finder dette afsnits bestemmelser om støtteberettigelse og verificering af omkostninger, navnlig artikel 182, 184 og 185, artikel 186, stk. 2, 3 og 4, artikel 190, artikel 191, stk. 3, og artikel 203, stk. 4, ikke anvendelse
b)
finder, hvad angår artikel 181, dog kun den procedure og de krav, der er omhandlet i nævnte artikels stk. 2 og 3, stk. 4, første afsnit, litra a) og d), stk. 4, andet afsnit, og stk. 5, anvendelse.
4.   EU-institutionerne kan hver især tildele offentlige kontrakter vedrørende eller yde tilskud til kommunikationsaktiviteter. Tilskud kan ydes, når anvendelse af udbud ikke er hensigtsmæssig på grund af aktiviteternes art.
5.   JRC kan modtage finansiering, der konteres andre bevillinger end bevillinger til forskning og teknologisk udvikling, hvis der er tale om bevillinger, der skal dække JRC's deltagelse i tilskudsprocedurer, som helt eller delvis finansieres over budgettet. I sådanne tilfælde finder artikel 198, stk. 4, for så vidt angår finansiel kapacitet, og artikel 196, stk. 1, litra a)-d), ikke anvendelse.
Artikel 181
Faste beløb, enhedsomkostninger og finansiering efter fast takst
1.   Når tilskud har form af faste beløb, enhedsomkostninger eller finansiering efter fast takst som omhandlet i artikel 125, stk. 1, første afsnit, litra c), d) eller e), finder dette afsnit anvendelse, med undtagelse af de bestemmelser eller dele af bestemmelser, der vedrører verificering af faktisk afholdte støtteberettigede omkostninger.
2.   Faste beløb, enhedsomkostninger eller faste takster skal, når dette er muligt og hensigtsmæssigt, fastlægges på en sådan måde, at de udbetales, efter at konkrete output og/eller resultater er opnået.
3.   Medmindre andet er fastsat i basisretsakten, godkendes anvendelse af faste beløb, enhedsomkostninger eller finansiering efter fast takst ved en afgørelse fra den ansvarlige anvisningsberettigede, der handler i overensstemmelse med den pågældende EU-institutions interne regler.
4.   Afgørelsen om bemyndigelse skal som minimum indeholde følgende:
a)
en begrundelse for disse finansieringsformers egnethed i betragtning af de støttede foranstaltningers eller arbejdsprogrammers art samt i betragtning af risikoen for uregelmæssigheder, svig og kontrolomkostninger
b)
angivelse af de omkostninger eller omkostningskategorier, der er omfattet af faste beløb, enhedsomkostninger eller finansiering efter fast takst, og som betragtes som støtteberettigede i henhold til artikel 186, stk. 3, litra c), e) og f), og artikel 186, stk. 4, bortset fra omkostninger, der ikke er støtteberettigede ifølge de relevante EU-regler
c)
en beskrivelse af metoderne til fastsættelse af faste beløb, enhedsomkostninger eller finansiering efter fast takst. Disse metoder skal være baseret på et af følgende:
i)
statistiske data eller lignende objektive midler eller en sagkyndig vurdering fra internt tilgængelige eksperter eller tilvejebragt i overensstemmelse med de relevante regler eller
ii)
en tilgang afpasset efter hver enkelt tilskudsmodtager under hensyntagen til tilskudsmodtagerens bekræftede eller kontrollerbare historiske data eller sædvanlige praksis for omkostningsberegning.
d)
om muligt de væsentlige betingelser, der udløser betalingen, herunder opnåelse af output og/eller resultater, når det er relevant
e)
når faste beløb, enhedsomkostninger og faste takster ikke baseres på et output og/eller et resultat, en begrundelse for, hvorfor en output- og/eller resultatbaseret tilgang ikke er mulig eller hensigtsmæssig.
Metoderne omhandlet i første afsnit, litra c) skal sikre:
a)
overholdelse af princippet om forsvarlig økonomisk forvaltning, navnlig de pågældende beløbs hensigtsmæssighed for så vidt angår de krævede output og/eller resultater under hensyntagen til forventede indtægter fra foranstaltningerne eller arbejdsprogrammerne
b)
rimelig overholdelse af principperne om medfinansiering og ingen dobbeltfinansiering.
5.   Afgørelsen om bemyndigelse gælder for programmets eller programmernes løbetid, medmindre andet er fastsat i denne afgørelse.
Afgørelsen om bemyndigelse kan omfatte brug af faste beløb, enhedsomkostninger eller faste takster, der gælder for mere end ét specifikt finansieringsprogram, hvis aktiviteternes eller udgifternes art giver mulighed for en fælles tilgang. I sådanne tilfælde kan bevillingsafgørelsen vedtages af følgende:
a)
de ansvarlige anvisningsberettigede, når alle berørte aktiviteter falder ind under deres ansvarsområde
b)
Kommissionen, når det er hensigtsmæssigt i betragtning af aktiviteternes eller udgifternes art eller i betragtning af antallet af berørte anvisningsberettigede.
6.   Den ansvarlige anvisningsberettigede kan give sin bemyndigelse til eller pålægge, at tilskudsmodtagerens indirekte omkostninger op til maksimalt 7 % af de samlede støtteberettigede direkte omkostninger i forbindelse med foranstaltningen finansieres efter fast takst. Kommissionen kan ved en begrundet afgørelse godkende en højere finansiering efter fast takst. Den ansvarlige anvisningsberettigede rapporterer i sin årsberetning omhandlet i artikel 74, stk. 9, om enhver sådan afgørelse, der er truffet, om den finansiering efter fast takst, der er givet bemyndigelse til, og om begrundelsen for denne afgørelse.
7.   SMV-ejere og andre fysiske personer, der ikke modtager løn, kan opgive støtteberettigede personaleomkostninger for internt udført arbejde i forbindelse med en foranstaltning eller et arbejdsprogram på grundlag af enhedsomkostninger, som der er givet bemyndigelse til i overensstemmelse med stk. 1-6.
8.   Tilskudsmodtagere kan opgive personaleomkostninger for arbejde udført af frivillige i forbindelse med en foranstaltning eller et arbejdsprogram på grundlag af enhedsomkostninger, som der er givet bemyndigelse til i overensstemmelse med stk. 1-6.
Artikel 182
Faste engangsbeløb
1.   Et fast beløb som omhandlet i artikel 125, stk. 1, første afsnit, litra d), kan dække de samlede støtteberettigede omkostninger ved en foranstaltning eller et arbejdsprogram (»fast engangsbeløb«).
2.   I overensstemmelse med artikel 181, stk. 4, kan faste engangsbeløb fastsættes på grundlag af budgetoverslaget for foranstaltningen elle arbejdsprogrammet. Et sådant budgetoverslag skal overholde principperne om sparsommelighed, efficiens og effektivitet. Efterlevelsen af disse principper skal verificeres på forhånd på det tidspunkt, hvor tilskudsansøgningen evalueres.
3.   Den ansvarlige anvisningsberettigede skal overholde artikel 181, når vedkommende giver sin bemyndigelse til et fast engangsbeløb.
Artikel 183
Tjek og kontrol af tilskudsmodtagere i forbindelse med faste beløb, enhedsomkostninger og faste takster
1.   Senest inden saldoen betales, tjekker den ansvarlige anvisningsberettigede opfyldelsen af de betingelser, som udløser betaling af faste beløb, enhedsomkostninger eller fast takst, herunder om fornødent opnåelse af output og/eller resultater. Opfyldelsen af disse betingelser kan derudover kontrolleres efterfølgende.
Størrelsen af faste beløb, enhedsomkostninger eller finansiering efter fast takst, der fastsættes forudgående ved anvendelse af den metode, som den ansvarlige anvisningsberettigede eller Kommissionen har godkendt efter artikel 181, kan ikke anfægtes af en efterfølgende kontrol. Dette berører ikke den ansvarlige anvisningsberettigedes ret til at kontrollere, at de betingelser, der udløser betaling som omhandlet i dette stykkes første afsnit, er opfyldt, og til at nedsætte tilskuddet i overensstemmelse med artikel 131, stk. 4, hvis disse betingelser ikke er opfyldt, eller i tilfælde af uregelmæssigheder, svig eller brud på andre forpligtelser. Når faste beløb, enhedsomkostninger eller faste takster fastlægges ud fra tilskudsmodtagerens sædvanlige praksis for omkostningsberegning, finder artikel 185, stk. 2, anvendelse.
2.   Hyppigheden og omfanget af tjek og kontroller kan blandt andet afhænge af foranstaltningens art eller tilskudsmodtageren, herunder tidligere uregelmæssigheder eller svig, som kan tilskrives den pågældende tilskudsmodtager.
3.   De betingelser, som udløser betaling af faste beløb, enhedsomkostninger eller faste takster, må ikke pålægge tilskudsmodtageren at indberette sine faktisk afholdte omkostninger.
4.   Udbetaling af tilskuddet på grundlag af faste beløb, enhedsomkostninger eller finansiering efter fast takst må ikke påvirke tilskudsmodtagernes ret til adgang til lovpligtige registre til de formål, der er omhandlet i artikel 129 og 184.
5.   Med henblik på de tjek og kontroller, der er omhandlet i nærværende artikels stk. 1, finder artikel 186, stk. 3, litra a) og b), anvendelse.
Artikel 184
Regelmæssig vurdering af faste beløb, enhedsomkostninger eller faste takster
Den metode, hvormed faste beløb, enhedsomkostninger eller faste takster fastsættes, de underliggende data og de fremkomne beløb samt tilstrækkeligheden af disse beløb for så vidt angår de opnåede output og/eller resultater skal vurderes regelmæssigt og, hvor det er relevant, tilpasses i overensstemmelse med artikel 181. Hyppigheden og omfanget af vurderingerne afhænger af udviklingen i og arten af omkostninger, idet der navnlig tages hensyn til væsentlige ændringer i markedspriser og andre relevante forhold.
Artikel 185
Tilskudsmodtagerens sædvanlige praksis for omkostningsberegning
1.   Hvis der gives tilladelse til at anvende tilskudsmodtagerens sædvanlige praksis for omkostningsberegning, kan den ansvarlige anvisningsberettigede vurdere, om denne praksis opfylder de i artikel 181, stk. 4, omhandlede betingelser. Denne vurdering kan ske forudgående eller ved anvendelse af en passende strategi for efterfølgende kontrol.
2.   Hvis det på forhånd er fastslået, at tilskudsmodtagerens sædvanlige praksis for omkostningsberegning opfylder betingelserne i artikel 181, stk. 4, kan størrelsen af faste beløb, enhedsomkostninger og finansiering efter fast takst fastsat i henhold til denne praksis, ikke anfægtes af en efterfølgende kontrol. Dette berører ikke den ansvarlige anvisningsberettigedes ret til at nedsætte tilskuddet i overensstemmelse med artikel 131, stk. 4.
3.   Den ansvarlige anvisningsberettigede kan konkludere, at tilskudsmodtagerens sædvanlige praksis for omkostningsberegning opfylder betingelserne i artikel 181, stk. 4, hvis de accepteres af de nationale myndigheder i forbindelse med tilsvarende finansieringsordninger.
Artikel 186
Støtteberettigede omkostninger
1.   Tilskud må ikke overstige et samlet loft, der udtrykkes som en absolut værdi (»maksimalt tilskudsbeløb«) beregnet på grundlag af:
a)
det samlede finansieringsbeløb, som ikke er knyttet til omkostninger, i det i artikel 125, stk. 1, første afsnit, litra a), omhandlede tilfælde
b)
de anslåede støtteberettigede omkostninger, hvor det er muligt, i det i artikel 125, stk. 1, første afsnit, litra b), omhandlede tilfælde
c)
det samlede beløb af de anslåede støtteberettigede omkostninger, der er klart fastlagt på forhånd, i form af faste beløb, enhedsomkostninger eller faste takster som omhandlet i artikel 125, stk. 1, første afsnit, litra c), d) og e).
Uden at det berører basisretsakten, kan tilskud også udtrykkes som en procentdel af de anslåede støtteberettigede omkostninger, når tilskuddet har den i første afsnit, litra b), omhandlede form, eller som en procentdel af de faste beløb, enhedsomkostninger eller finansiering efter fast takst, der er omhandlet i første afsnit, litra c).
Hvis tilskuddet har den i første afsnit, litra b), anførte form, og hvis tilskuddet som følge af særlige forhold ved foranstaltningen kun kan udtrykkes i absolut værdi, skal verificeringen af de støtteberettigede omkostninger foretages i overensstemmelse med artikel 155, stk. 4, og, hvor det er relevant, artikel 155, stk. 5.
2.   Uden at dette berører den maksimale samfinansieringssats, der er fastsat i basisretsakten, gælder følgende:
a)
tilskuddet må ikke overstige de støtteberettigede omkostninger
b)
når tilskuddet har den i stk. 1, første afsnit, litra b), omhandlede form, og når de anslåede støtteberettigede omkostninger omfatter omkostninger ved frivilligt arbejde, jf. artikel 181, stk. 8, må tilskuddet ikke overstige de anslåede støtteberettigede omkostninger fraregnet omkostningerne ved frivilligt arbejde.
3.   Støtteberettigede omkostninger, der faktisk er afholdt af tilskudsmodtageren, som omhandlet i artikel 125, stk. 1, første afsnit, litra b), skal opfylde alle følgende kriterier:
a)
de afholdes i foranstaltningens eller arbejdsprogrammets løbetid med undtagelse af de omkostninger, der vedrører afsluttende rapporter og revisionspåtegninger
b)
de er angivet i det anslåede samlede budget for foranstaltningen eller arbejdsprogrammet
c)
de er nødvendige for gennemførelsen af den foranstaltning eller det arbejdsprogram, som er genstand for tilskuddet
d)
de kan identificeres og verificeres, idet de navnlig er opført i tilskudsmodtagerens regnskaber og fastlagt i overensstemmelse med de regnskabsstandarder, som gælder i det land, hvor tilskudsmodtageren er etableret, og i overensstemmelse med tilskudsmodtagerens sædvanlige praksis for omkostningsberegning
e)
de opfylder kravene i den relevante skatte- og sociallovgivning
f)
de er rimelige og berettigede og overholder princippet om forsvarlig økonomisk forvaltning, navnlig med hensyn til sparsommelighed og effektivitet.
4.   Indkaldelser af forslag skal præcisere, hvilke omkostningskategorier der anses for berettiget til EU-finansiering.
Medmindre andet er fastsat i basisretsakten og ud over denne artikels stk. 3, er følgende omkostningskategorier støtteberettigede, når disse af den ansvarlige anvisningsberettigede er angivet som støtteberettigede i forbindelse med indkaldelsen af forslag:
a)
omkostninger vedrørende en forfinansieringsgaranti stillet af tilskudsmodtageren, når en sådan garanti kræves af den ansvarlige anvisningsberettigede i medfør af artikel 152, stk. 1
b)
omkostninger til attester om regnskaberne og operationelle kontrolrapporter, når den ansvarlige anvisningsberettigede anmoder om sådanne attester eller rapporter
c)
moms, som ikke kan tilbagebetales i henhold til den relevante nationale momslovgivning, og som er betalt af en tilskudsmodtager, der ikke er en afgiftspligtig person efter artikel 13, stk. 1, første afsnit, i Rådets direktiv 2006/112/EF 
(
56
)
d)
afskrivningsomkostninger, forudsat at de rent faktisk er afholdt af tilskudsmodtageren
e)
lønomkostninger til nationale myndigheders personale i det omfang, de vedrører omkostningerne til aktiviteter, som den pågældende offentlige myndighed ikke ville udføre, hvis ikke det pågældende projekt blev gennemført.
Med henblik på andet afsnit, litra c):
a)
anses moms for ikke at kunne kræves godtgjort, hvis den i henhold til den nationale lovgivning vedrører en eller flere af følgende aktiviteter:
i)
fritagne aktiviteter uden fradragsret
ii)
aktiviteter, som falder uden for anvendelsesområdet for moms
iii)
aktiviteter som omhandlet i nr. i) eller ii), for hvilke momsen ikke kan fratrækkes, men refunderes ved hjælp af specifikke refusionsordninger eller godtgørelsesfonde, som ikke er omhandlet i direktiv 2006/112/EF, selv om den pågældende ordning eller fond er oprettet ved national momslovgivning
b)
moms vedrørende de aktiviteter, som er anført i artikel 13, stk. 2, i direktiv 2006/112/EF, anses for at være betalt af en tilskudsmodtager, som ikke er en ikkeafgiftspligtig person efter nævnte direktivs artikel 13, stk. 1, første afsnit, uanset om den pågældende medlemsstat betragter disse aktiviteter som aktiviteter, der udøves af offentligretlige organer, som optræder i deres egenskab af offentlig myndighed.
Artikel 187
Tilknyttede enheder og eneste tilskudsmodtager
1.   I dette afsnit betragtes følgende enheder som enheder med tilknytning til tilskudsmodtageren:
a)
enheder, der tilsammen udgør den eneste tilskudsmodtager, jf. stk. 2
b)
enheder, der opfylder kriterierne for tildeling af et tilskud, og som ikke befinder sig i en af de i artikel 136, stk. 1, og artikel 141, stk. 1, omhandlede situationer og har en tilknytning til tilskudsmodtageren, navnlig en retlig eller kapitalmæssig retlig tilknytning, der hverken er begrænset til foranstaltningen eller oprettet udelukkende med henblik på gennemførelsen heraf.
Afsnit V, kapitel 2, afdeling 2, finder ligeledes anvendelse på tilknyttede enheder.
2.   Når flere enheder opfylder kriterierne for tildeling af et tilskud, og de tilsammen udgør én enhed, kan denne enhed behandles som den eneste tilskudsmodtager, herunder også når enheden er oprettet specifikt med det formål at gennemføre den foranstaltning, der skal finansieres af tilskuddet.
3.   Medmindre andet er bestemt i indkaldelsen af forslag, kan enheder, der er tilknyttet en tilskudsmodtager, deltage i gennemførelsen af foranstaltningen, forudsat at begge følgende betingelser er opfyldt:
a)
de pågældende enheder identificeres i tilskudsaftalen
b)
de pågældende enheder overholder de bestemmelser, der gælder for tilskudsmodtageren i henhold til tilskudsaftalen, for så vidt angår:
i)
omkostningernes støtteberettigelse eller de betingelser, som udløser betalingen
ii)
Kommissionens, OLAF's og Revisionsrettens ret til at foretage tjek og revision.
Omkostninger afholdt af sådanne enheder kan godkendes som støtteberettigede eller kan omfattes af faste beløb, enhedsomkostninger eller finansiering efter fast takst.
KAPITEL 2
Principper
Artikel 188
Generelle principper for tilskud
Tilskud ydes under overholdelse af principperne om:
a)
ligebehandling
b)
gennemsigtighed
c)
samfinansiering
d)
ikkekumuleret tildeling og ingen dobbeltfinansiering
e)
ikketilbagevirkende kraft
f)
forbud mod fortjeneste.
Artikel 189
Gennemsigtighed
1.   Tilskud tildeles efter offentliggørelse af indkaldelser af forslag, undtagen i de tilfælde, der er omhandlet i artikel 195.
2.   Alle tilskud, der tildeles i løbet af et regnskabsår, offentliggøres i overensstemmelse med artikel 38, stk. 1-4.
3.   Efter den offentliggørelse, der er omhandlet i stk. 1 og 2, sender Kommissionen på anmodning af Europa-Parlamentet og Rådet disse en rapport om:
a)
antallet af ansøgere i det foregående regnskabsår
b)
antallet og procentdelen af accepterede ansøgninger pr. indkaldelse af forslag
c)
procedurens gennemsnitlige varighed fra datoen for afslutningen af indkaldelsen af forslag til tildelingen af tilskud
d)
antallet og størrelsen af tilskud, for hvilke en efterfølgende offentliggørelse ikke fandt sted i det foregående regnskabsår i overensstemmelse med artikel 38, stk. 4
e)
ethvert tilskud til finansielle institutioner, herunder EIB eller EIF i overensstemmelse med artikel 195, stk. 1, litra g).
Artikel 190
Samfinansiering
1.   Tilskud skal involvere samfinansiering. Følgelig må de midler, der er nødvendige for at gennemføre foranstaltningen eller arbejdsprogrammet, ikke udelukkende tilføres ved hjælp af tilskuddet.
Samfinansiering kan ydes i form af tilskudsmodtagerens egne midler, indtægter fra foranstaltningen eller arbejdsprogrammet eller finansielle bidrag eller bidrag i form af naturalydelser fra tredjemand.
2.   Naturalydelser fra tredjemand i form af frivilligt arbejde værdisat i overensstemmelse med artikel 181, stk. 8, skal forelægges som støtteberettigede omkostninger i budgetoverslaget. De skal forelægges særskilt fra de øvrige støtteberettigede omkostninger. Frivilligt arbejde kan udgøre op til 50 % af samfinansieringen. Til brug for beregning af denne procentdel skal bidrag i form af naturalydelser og anden samfinansiering baseres på overslagene fra ansøgeren.
Andre bidrag i form af naturalydelser fra tredjemand skal forelægges særskilt fra bidragene til de støtteberettigede omkostninger i budgetoverslaget. Deres anslåede værdi skal angives i budgetoverslaget og må ikke ændres efterfølgende.
3.   Som en undtagelse fra stk. 1 kan en foranstaltning udadtil finansieres fuldt ud af tilskuddet, hvis dette viser sig at være nødvendigt for dens gennemførelse. Der gives i sådanne tilfælde en begrundelse herfor i tildelingsafgørelsen.
4.   Denne artikel finder ikke anvendelse på rentegodtgørelser og garantigebyrstøtte.
Artikel 191
Princippet om ikkekumuleret tildeling og forbud mod dobbeltfinansiering
1.   Hver tilskudsmodtager kan i forbindelse med én og samme foranstaltning kun tildeles ét tilskud finansieret over budgettet, medmindre andet er hjemlet i de relevante basisretsakter.
En tilskudsmodtager kan kun tildeles ét driftstilskud finansieret over budgettet pr. regnskabsår.
En foranstaltning kan finansieres af forskellige ansvarlige anvisningsberettigede i fællesskab med midler fra flere særskilte budgetposter.
2.   Ansøgeren underretter omgående de anvisningsberettigede, hvis der er indgivet flere ansøgninger eller modtaget flere tilskud i forbindelse med den samme foranstaltning eller det samme arbejdsprogram.
3.   Under ingen omstændigheder må de samme omkostninger finansieres to gange over budgettet.
4.   I forbindelse med følgende typer støtte finder stk. 1 og 2 ikke anvendelse, og Kommissionen kan, hvor det er relevant, beslutte ikke at verificere, om den samme omkostning er blevet finansieret to gange:
a)
stipendier til studier, forskning, praktikophold eller erhvervsuddannelse udbetalt til fysiske personer
b)
direkte støtte til fysiske personer med særligt stort behov, såsom arbejdsløse og flygtninge.
Artikel 192
Princippet om forbud mod fortjeneste
1.   Tilskud må ikke have til formål eller følge, at tilskudsmodtageren inden for rammerne af foranstaltningen eller arbejdsprogrammet opnår en fortjeneste (»princippet om forbud mod fortjeneste«).
2.   Med henblik på stk. 1 defineres fortjeneste som det beløb beregnet ved betalingen af saldoen, hvormed indtægterne overstiger foranstaltningens eller arbejdsprogrammets støtteberettigede omkostninger, hvor indtægterne er begrænset til EU-støtten og indtægterne fra den pågældende foranstaltning eller det pågældende arbejdsprogram.
Når det drejer sig om driftstilskud, skal beløb, der er øremærket til opbygning af reserver, ikke tages i betragtning i forbindelse med verificering af overholdelsen af princippet om forbud mod fortjeneste.
3.   Stk. 1 finder ikke anvendelse på:
a)
foranstaltninger, hvis formål er at øge en tilskudsmodtagers økonomiske kapacitet eller foranstaltninger, der skaber en indkomst for at sikre deres videreførelse efter den EU-finansieringsperiode, der er fastsat i tilskudsaftalen
b)
stipendier til studier, forskning, praktikophold eller erhvervsuddannelse udbetalt til fysiske personer eller anden direkte støtte til fysiske personer med særligt stort behov, såsom arbejdsløse og flygtninge
c)
foranstaltninger gennemført af nonprofitorganisationer
d)
tilskud i den form, der er omhandlet i artikel 125, stk. 1, første afsnit, litra a)
e)
tilskud med lav værdi.
4.   Når der opnås en fortjeneste, er Kommissionen berettiget til at tilbagesøge den procentdel af fortjenesten, der svarer til EU-bidraget til de støtteberettigede omkostninger, som faktisk er afholdt af tilskudsmodtageren i forbindelse med gennemførelse af foranstaltningen eller arbejdsprogrammet.
Artikel 193
Princippet om ikketilbagevirkende kraft
1.   Medmindre andet er fastsat i denne artikel, må tilskud ikke tildeles med tilbagevirkende kraft.
2.   Der kan ydes tilskud til en allerede påbegyndt foranstaltning, forudsat at ansøgeren kan godtgøre, at det var nødvendigt at igangsætte foranstaltningen inden undertegnelsen af tilskudsaftalen.
I sådanne tilfælde er omkostninger, som er påløbet forud for datoen for indgivelsen af ansøgningen om tilskud, ikke støtteberettigede, undtagen:
a)
i behørigt begrundede undtagelsestilfælde som fastsat i basisretsakten, eller
b)
hvis foranstaltninger som omhandlet i artikel 195, stk. 1, litra a) eller b), er yderst påtrængende, hvorved en tidlig indgriben fra Unionens side vil være af væsentlig betydning.
I de i andet afsnit, litra b), omhandlede tilfælde er omkostninger, som en tilskudsmodtager har afholdt inden datoen for indgivelse af ansøgningen, berettiget til EU-finansiering på følgende betingelser:
a)
årsagerne til en sådan undtagelse er behørigt begrundet af den ansvarlige anvisningsberettigede
b)
i tilskudsaftalen fastsættes udtrykkeligt datoen for støtteberettigelse til en dato, som ligger før datoen for indgivelsen af ansøgninger.
Den ved delegation bemyndigede anvisningsberettigede aflægger rapport om alle de i nærværende stykke omhandlede tilfælde under overskriften »Undtagelser fra princippet om ikketilbagevirkende kraft i henhold til finansforordningens artikel 193« i den årsberetning, der er omhandlet i artikel 74, stk. 9.
3.   Der må ikke ydes tilskud med tilbagevirkende kraft til allerede afsluttede foranstaltninger.
4.   Hvad angår driftstilskud, skal tilskudsaftalen være undertegnet senest fire måneder efter begyndelsen af tilskudsmodtagerens regnskabsår. Omkostninger, der er afholdt forud for datoen for indgivelse af ansøgningen om tilskud eller forud for begyndelsen af tilskudsmodtagerens regnskabsår, er ikke støtteberettigede. Den første tranche skal betales til tilskudsmodtageren inden for 30 kalenderdage efter tilskudsaftalens underskrivelse.
KAPITEL 3
Tilskudsprocedure og tilskudsaftale
Artikel 194
Indhold og offentliggørelse af indkaldelser af forslag
1.   Indkaldelser af forslag skal angive:
a)
de mål, der forfølges
b)
kriterierne for støtteberettigelse, udelukkelse, udvælgelse og tildeling samt de relevante bilag
c)
de nærmere regler for EU-finansiering med angivelse af alle typer EU-bidrag, navnlig tilskudsformer
d)
de nærmere regler og fristen for indgivelse af forslag
e)
den planlagte dato, hvor alle ansøgere vil blive underrettet om resultatet af vurderingen af deres ansøgninger, og den vejledende dato for underskrivelse af tilskudsaftaler.
2.   Datoerne omhandlet i stk. 1, litra e), fastlægges med udgangspunkt i følgende frister:
a)
maksimalt seks måneder efter fristen for indgivelse af fuldstændige forslag skal alle ansøgere være underrettet om resultatet af vurderingen af deres ansøgninger
b)
maksimalt tre måneder efter den dato, hvor de valgte ansøgere er blevet underrettet, skal der underskrives tilskudsaftaler med dem.
Disse frister kan justeres for at tage højde for den tid, der eventuelt er påkrævet for at overholde særlige procedurer, der måtte være krævet efter basisretsakten i overensstemmelse med forordning (EU) nr. 182/2011, og kan overskrides i særlige, behørigt begrundede tilfælde, navnlig i forbindelse med komplekse foranstaltninger, når der er et stort antal ansøgninger eller forsinkelser, der skyldes ansøgerne.
Den ved delegation bemyndigede anvisningsberettigede angiver i sin årsberetning den gennemsnitlige tid, der er gået, inden ansøgerne er blevet underrettet og tilskudsaftalerne underskrevet. I tilfælde af overskridelse af de frister, der er omhandlet i første afsnit, skal den ved delegation bemyndigede anvisningsberettigede oplyse årsagerne dertil og skal, hvis de ikke er behørigt begrundet i overensstemmelse med andet afsnit, foreslå korrigerende foranstaltninger.
3.   Indkaldelser af forslag offentliggøres på EU-institutioners websted og på enhver anden hensigtsmæssig måde, herunder i 
Den Europæiske Unions Tidende
, når det er nødvendigt for at informere potentielle tilskudsmodtagere yderligere. Indkaldelser af forslag kan offentliggøres med forbehold af vedtagelsen af den finansieringsafgørelse, der er omhandlet i artikel 110, herunder i løbet af det år, som går forud for gennemførelsen af budgettet. Enhver ændring af indholdet af indkaldelserne af forslag offentliggøres på samme vilkår.
Artikel 195
Undtagelsestilfælde, hvor der ikke indkaldes forslag
Tilskud kan kun tildeles uden indkaldelse af forslag i følgende tilfælde:
a)
med henblik på humanitær bistand, nødhjælpsforanstaltninger, civilbeskyttelsesindsats eller bistand i krisesituationer
b)
i andre undtagelsesvise og behørigt begrundede hastetilfælde
c)
til organer med et retligt eller faktisk monopol eller til organer udpeget af medlemsstater, på deres ansvar, når disse medlemsstater befinder sig i en retlig eller faktisk monopolstilling
d)
til organer, der i en basisretsakt som omhandlet i artikel 58 udtrykkeligt er identificeret som tilskudsmodtagere, eller til organer udpeget af medlemsstater, på deres ansvar, når disse medlemsstater i en basisretsakt er identificeret som tilskudsmodtagere
e)
når det drejer sig om forskning og teknologisk udvikling, til de organer, som er anført i det arbejdsprogram, der er omhandlet i artikel 110, når basisretsakten udtrykkeligt giver denne mulighed og på betingelse af, at projektet ikke falder inden for anvendelsesområdet for en indkaldelse af forslag
f)
når det drejer sig om aktiviteter med særlige karakteristika, som kræver en særlig form for organ på grund af dets tekniske kompetence, dets høje specialiseringsgrad eller dets administrative beføjelser, på betingelse af, at de pågældende aktiviteter ikke falder inden for anvendelsesområdet for en indkaldelse af forslag
g)
til EIB eller EIF til tekniske bistandsforanstaltninger. I så fald finder artikel 196, stk. 1, litra a)-d), ikke anvendelse.
Når den i første afsnit, litra f), omhandlede særlige form for organ er en medlemsstat, kan tilskuddet også tildeles uden indkaldelse af forslag til det organ, der udpeges af medlemsstaten, på dennes ansvar, med henblik på gennemførelse af foranstaltningen.
De tilfælde, der er omhandlet i første afsnit, litra c) og f), begrundes behørigt i tildelingsafgørelsen.
Artikel 196
Indholdet af ansøgninger om tilskud
1.   Ansøgningen om tilskud skal indeholde følgende:
a)
oplysninger om ansøgerens retlige status
b)
en erklæring fra ansøgeren på tro og love i overensstemmelse med artikel 137, stk. 1, og om, at udvælgelses- og tildelingskriterierne er opfyldt
c)
de nødvendige oplysninger til at godtgøre ansøgerens finansielle og operationelle kapacitet til at gennemføre den foreslåede foranstaltning eller det foreslåede arbejdsprogram, og, hvis den ansvarlige anvisningsberettigede på grundlag af en risikovurdering træffer afgørelse herom, bilag til bekræftelse af oplysningerne, såsom resultatopgørelsen og balancen for op til de tre seneste afsluttede regnskabsår.
Der må ikke anmodes om sådanne oplysninger og bilag fra ansøgere, hvis finansielle og operationelle kapacitet ikke skal verificeres, jf. artikel 198, stk. 5 eller 6. Derudover må der ikke anmodes om bilag for tilskud med lav værdi
d)
når ansøgningen vedrører et tilskud til en foranstaltning, hvor beløbet overstiger 750 000 EUR, eller et driftstilskud, som overstiger 100 000 EUR, en revisionsberetning udarbejdet af en autoriseret ekstern revisor, hvis en sådan beretning foreligger, og i alle tilfælde, hvor en lovpligtig revision er påkrævet i henhold til EU-retten eller national ret, hvorved regnskabet for op til de tre seneste disponible regnskabsår attesteres. Ansøgeren skal i alle øvrige tilfælde indgive en egenerklæring underskrevet af dennes bemyndigede repræsentant, hvori rigtigheden af regnskabet for op til de tre seneste disponible regnskabsår attesteres.
Første afsnit finder kun anvendelse på den første ansøgning, som tilskudsmodtageren indgiver til en ansvarlig anvisningsberettiget i løbet af ét og samme regnskabsår.
Når det drejer sig om aftaler mellem Kommissionen og flere tilskudsmodtagere, gælder de tærskler, som er fastsat i første afsnit, for hver enkelt tilskudsmodtager.
Når der er tale om de partnerskaber, der er omhandlet i artikel 130, stk. 4, skal den revisionsberetning, der er omhandlet i dette litras første afsnit, og som omfatter de to seneste disponible regnskabsår, forelægges, inden den finansielle partnerskabsrammeaftale undertegnes.
Den ansvarlige anvisningsberettigede kan på grundlag af en risikovurdering undlade at kræve den i første afsnit omhandlede forpligtelse opfyldt for uddannelsesinstitutioner og, når der er tale om aftaler med flere tilskudsmodtagere, for tilskudsmodtagere, der har påtaget sig et solidarisk og fælles ansvar, eller som ikke har noget finansielt ansvar.
Første afsnit finder ikke anvendelse på personer og enheder, der er støtteberettigede ved indirekte forvaltning, i det omfang de opfylder betingelserne i artikel 62, stk. 1, første afsnit, litra c), og i artikel 154
e)
en beskrivelse af foranstaltningen eller arbejdsprogrammet og et budgetoverslag, der:
i)
har balance i indtægter og udgifter og
ii)
angiver de anslåede støtteberettigede omkostninger for foranstaltningen eller arbejdsprogrammet.
Nr. i) og ii) finder ikke anvendelse på multidonorforanstaltninger.
Uanset nr. i) kan budgetoverslaget i behørigt begrundede tilfælde omfatte hensættelser til uforudsete udgifter eller mulige udsving i valutakurser
f)
en angivelse af kilderne til og beløbet af de EU-midler, som den pågældende i samme regnskabsår har modtaget eller ansøgt om til den samme foranstaltning eller en del af foranstaltningen eller til driften, samt alle andre midler, som ansøgeren har modtaget eller ansøgt om til den samme foranstaltning.
2.   Ansøgningen kan opdeles i flere dele, som kan indgives i forskellige faser i overensstemmelse med artikel 200, stk. 2.
Artikel 197
Kriterier for støtteberettigelse
1.   I kriterierne for støtteberettigelse fastsættes betingelserne for deltagelse i en indkaldelse af forslag.
2.   Enhver af følgende ansøgere er berettigede til at deltage i en indkaldelse af forslag:
a)
juridiske personer
b)
fysiske personer, i det omfang dette er nødvendigt på grund af foranstaltningens art eller beskaffenhed eller på grund af den målsætning, der forfølges af ansøgeren
c)
enheder, der ikke er juridiske personer i henhold til gældende national ret, forudsat at deres repræsentanter har kapacitet til at indgå retlige forpligtelser på enhedens vegne, og at enhederne frembyder garanti for beskyttelsen af Unionens finansielle interesser svarende til den garanti, som juridiske personer frembyder. Ansøgeren skal navnlig have en finansiel og operationel kapacitet, der svarer til juridiske personers. Ansøgerens repræsentanter skal bevise, at disse betingelser er opfyldt.
3.   Indkaldelser af forslag kan fastlægge yderligere kriterier for støtteberettigelse, der skal fastsættes under behørig hensyntagen til målene for foranstaltningen og overholde principperne om gennemsigtighed og ikkeforskelsbehandling.
4.   Med henblik på artikel 180, stk. 5, og nærværende artikel betragtes JRC som en juridisk person etableret i en medlemsstat.
Artikel 198
Udvælgelseskriterier
1.   Der anvendes udvælgelseskriterier, der gør det muligt at vurdere ansøgerens evne til at fuldføre den foreslåede foranstaltning eller det foreslåede arbejdsprogram.
2.   Ansøgeren skal råde over stabile finansieringskilder, som er tilstrækkelige til, at vedkommende kan opretholde sine aktiviteter i hele den periode, hvortil der ydes tilskud, og deltage i finansieringen heraf (»finansiel kapacitet«).
3.   Ansøgeren skal råde over de faglige kompetencer og kvalifikationer, der er nødvendige for at fuldføre den foreslåede foranstaltning eller det foreslåede arbejdsprogram, medmindre andet udtrykkeligt er fastsat i basisretsakten (»operationel kapacitet«).
4.   Den finansielle og operationelle kapacitet verificeres navnlig ud fra en analyse af eventuelle oplysninger eller bilag, der er omhandlet i artikel 196.
Er der ikke i indkaldelsen af forslag anmodet om bilag, og har den ansvarlige anvisningsberettigede rimelige grunde til at betvivle en ansøgers finansielle eller operationelle kapacitet, skal den ansvarlige anvisningsberettigede anmode ansøgeren om at fremlægge alle relevante dokumenter.
For partnerskaber foretages verificeringen i overensstemmelse med artikel 130, stk. 6.
5.   Den finansielle kapacitet skal ikke verificeres, når der er tale om:
a)
fysiske personer, som modtager uddannelsesstøtte
b)
fysiske personer med særligt stort behov, såsom arbejdsløse og flygtninge, der modtager direkte støtte
c)
offentlige organer, herunder medlemsstatsorganisationer
d)
internationale organisationer
e)
personer eller enheder, der ansøger om rentegodtgørelse og garantigebyrstøtte, når målet med en sådan godtgørelse og støtte er at øge tilskudsmodtagerens finansielle kapacitet eller at skabe en indkomst.
6.   Den ansvarlige anvisningsberettigede kan på grundlag af en risikoanalyse undlade at kræve forpligtelsen til at verificere offentlige organers, medlemsstatsorganisationers og internationale organisationers operationelle kapacitet.
Artikel 199
Tildelingskriterier
Tildelingskriterierne skal gøre det muligt at:
a)
bedømme kvaliteten af de indgivne forslag set i forhold til de opstillede mål og prioriteter og de forventede resultater
b)
tildele tilskud til de foranstaltninger eller arbejdsprogrammer, der maksimerer EU-finansieringens samlede effektivitet.
c)
evaluere ansøgningerne om tilskud.
Artikel 200
Evalueringsprocedure
1.   Forslagene evalueres på grundlag af de på forhånd meddelte udvælgelses- og tildelingskriterier med henblik på at afgøre, hvilke forslag der kan finansieres.
2.   Den ansvarlige anvisningsberettigede skal, hvor det er hensigtsmæssigt, opdele processen i flere faser. Reglerne for processen meddeles i indkaldelsen af forslag.
De ansøgere, hvis forslag afvises i en hvilken som helst fase, underrettes i overensstemmelse med stk. 7.
De samme dokumenter og oplysninger kræves kun én gang i den samme procedure.
3.   Evalueringsudvalget, der er omhandlet i artikel 150, eller i givet fald den ansvarlige anvisningsberettigede kan anmode en ansøger om at give yderligere oplysninger eller præcisere de bilag, der er indgivet i overensstemmelse med artikel 151. Den anvisningsberettigede fører passende registre over kontakterne med ansøgerne under proceduren.
4.   Når evalueringsudvalget har afsluttet sit arbejde, underskriver dets medlemmer en protokol om alle de gennemgåede forslag opregnes, hvori deres kvaliteter vurderes, og det angives, hvilke forslag der kan modtage tilskud.
I protokollen opstilles om nødvendigt en rangordning af alle de gennemgåede forslag, og der opstilles anbefalinger for det maksimale beløb til tildeling og eventuelle ikkevæsentlige tilpasninger af tilskudsansøgningen.
Protokollen opbevares som dokumentation.
5.   Den ansvarlige anvisningsberettigede kan opfordre en ansøger til at tilpasse forslaget i lyset af evalueringsudvalgets henstillinger. Den ansvarlige anvisningsberettigede fører passende registre over kontakterne med ansøgerne under proceduren.
6.   Den ansvarlige anvisningsberettigede træffer på grundlag af evalueringen sin afgørelse, der skal indeholde mindst følgende oplysninger:
a)
afgørelsens genstand og samlede beløb
b)
de valgte ansøgeres navne, foranstaltningernes betegnelser, de tildelte beløb og grundene til dette valg, herunder når det afviger fra evalueringsudvalgets udtalelse
c)
navnene på eventuelle afviste ansøgere og grundene til, at de er blevet afvist.
7.   Den ansvarlige anvisningsberettigede underretter skriftligt ansøgerne om, hvilken afgørelse der er truffet om deres ansøgning. Hvis det ønskede tilskud ikke tildeles, meddeler den pågældende EU-institution grundene til, at ansøgningen blev afvist. Afviste ansøgere underrettes om resultatet af evalueringen af deres ansøgning hurtigst muligt og under alle omstændigheder senest 15 kalenderdage efter, at oplysningerne er sendt til de valgte ansøgere.
8.   For tilskud i henhold til artikel 195 kan den ansvarlige anvisningsberettigede:
a)
beslutte ikke at anvende nærværende artikels stk. 2 og 4 og artikel 150
b)
samle indholdet af evalueringsrapporten og tildelingsafgørelsen i et enkelt dokument og underskrive dette.
Artikel 201
Tilskudsaftale
1.   Tilskud skal være omfattet af en skriftlig aftale.
2.   Tilskudsaftalen skal som minimum indeholde:
a)
emnet
b)
tilskudsmodtageren
c)
varigheden, navnlig:
i)
datoen for dens ikrafttræden
ii)
startdatoen for og varigheden af foranstaltningen eller regnskabsåret, der finansieres
d)
en beskrivelse af foranstaltningen eller, når der er tale om driftstilskud, af arbejdsprogrammet tillige med en beskrivelse af de forventede resultater
e)
den maksimale EU-finansiering udtrykt i EUR, budgetoverslaget for foranstaltningen eller arbejdsprogrammet og tilskuddets form
f)
reglerne for rapportering og betaling samt udbudsreglerne i artikel 205
g)
tilskudsmodtagerens accept af de forpligtelser, der er omhandlet i artikel 129
h)
bestemmelser om synligheden af Unionens finansielle støtte, undtagen i behørigt begrundede tilfælde, hvor en sådan synlighed ikke er mulig eller hensigtsmæssig
i)
den relevante lovgivning, hvilket skal være EU-retten, om nødvendigt suppleret af national ret som anført i tilskudsaftalen. Der kan afviges herfra i tilskudsaftaler indgået med internationale organisationer
j)
den domstol eller voldgiftsret, der er kompetent til at behandle tvister.
3.   Pengekrav, der opstår for andre enheder eller personer end stater som følge af gennemførelsen af en tilskudsaftale, skal kunne tvangsfuldbyrdes i overensstemmelse med artikel 100, stk. 2.
4.   Ændringer af tilskudsaftaler må ikke have til formål eller følge at indføre ændringer af en art, der kan skabe tvivl om tildelingsafgørelsen eller indebære tilsidesættelse af princippet om ligebehandling af ansøgere.
KAPITEL 4
Gennemførelse af tilskud
Artikel 202
Tilskudsbeløbet og ekstrapolering af revisionsresultater
1.   Tilskudsbeløbet bliver først endeligt, når den ved delegation bemyndigede ansvarlige anvisningsberettigede har godkendt de endelige rapporter og i givet fald regnskaberne, uden at dette berører den pågældende EU-institutions, OLAF's eller Revisionsrettens mulighed for efterfølgende at foretage revision, tjek og undersøgelser. Artikel 131, stk. 4, finder også anvendelse efter, at tilskuddet er blevet endeligt.
2.   Når kontroller eller revisioner påviser systemiske eller tilbagevendende uregelmæssigheder, svig eller misligholdte forpligtelser, der kan tilskrives tilskudsmodtageren og har væsentlig indvirkning på tilskud, som en sådan tilskudsmodtager har fået tildelt på tilsvarende vilkår, kan den ansvarlige anvisningsberettigede suspendere gennemførelsen af tilskudsaftalen eller betalinger i relation til alle de berørte tilskud eller, hvor det er relevant, bringe de pågældende tilskudsaftaler med denne tilskudsmodtager til ophør under hensyntagen til situationens alvor.
Den ansvarlige anvisningsberettigede kan endvidere nedsætte tilskud, afvise omkostninger, der ikke er støtteberettigede, og inddrive beløb, som uretmæssigt er udbetalt, i forbindelse med alle de tilskud, der er berørt af de i første afsnit omhandlede systemiske eller tilbagevendende uregelmæssigheder, svig eller misligholdte forpligtelser, som kan underkastes revision, tjek og undersøgelser i overensstemmelse med de pågældende tilskudsaftaler.
3.   Den ansvarlige anvisningsberettigede fastsætter for hvert enkelt tilskud, om muligt på grundlag af de omkostninger, som uretmæssigt er blevet erklæret for støtteberettigede, de beløb, der skal nedsættes eller inddrives, efter at have godkendt de revisionsberetninger og reviderede regnskaber, som tilskudsmodtageren har fremsendt.
4.   Når det ikke er muligt eller ville kræve en uforholdsmæssigt stor indsats præcist at kvantificere de ikkestøtteberettigede omkostninger for hvert enkelt tilskud, kan de beløb, der skal reduceres eller inddrives, fastsættes ved ekstrapolering af den nedsættelses- eller inddrivelsessats, der finder anvendelse på de tilskud, i forhold til hvilke der er påvist systembetingede eller tilbagevendende uregelmæssigheder, svig eller misligholdte forpligtelser, eller ved at anvende en fast sats under hensyntagen til proportionalitetsprincippet, når ikkestøtteberettigede omkostninger ikke kan anvendes som grundlag for fastsættelsen af de beløb, der skal nedsættes eller inddrives. Tilskudsmodtageren skal have mulighed for at foreslå en behørigt underbygget alternativ metode eller sats, inden der skrides til nedsættelse eller inddrivelse.
Artikel 203
Bilag vedrørende betalingsanmodninger
1.   Den ansvarlige anvisningsberettigede skal præcisere de bilag, der skal vedlægges betalingsanmodninger.
2.   For hvert tilskud kan forfinansieringen opdeles i flere trancher i overensstemmelse med forsvarlig økonomisk forvaltning. Anmodningen om udbetaling af en yderligere forfinansieringstranche skal ledsages af tilskudsmodtagerens erklæring om udnyttelsen af hidtidig forfinansiering. Hele tranchen udbetales, hvis mindst 70 % af den eventuelle hidtidige forfinansiering er udnyttet. I modsat fald nedsættes tranchen med det beløb, som endnu ikke er udnyttet op til denne tærskel.
3.   Tilskudsmodtageren erklærer på tro og love, at oplysningerne i vedkommendes betalingsanmodninger er fuldstændige, pålidelige og retvisende, uden at dette dog berører forpligtelsen til at forelægge bilag. Tilskudsmodtageren erklærer også, at de afholdte omkostninger er støtteberettigede i overensstemmelse med tilskudsaftalen, og at betalingsanmodningerne er underbygget af passende bilag, som kan tjekkes.
4.   Til støtte for enhver mellemliggende betaling eller betaling af saldoen uanset beløbet kan den ansvarlige anvisningsberettigede kræve en attest for regnskaberne for foranstaltningen eller arbejdsprogrammet og de underliggende regnskaber. Der anmodes om en sådan attest på grundlag af en risikovurdering under hensyntagen til tilskudsbeløbet, udbetalingens størrelse, den konkrete tilskudsmodtager og de støttede aktiviteters karakter.
Attesten skal udarbejdes af en autoriseret ekstern revisor eller, når der er tale om offentlige organer, af en kompetent og uafhængig offentligt ansat.
Attesten skal i overensstemmelse med en metode, som den ansvarlige anvisningsberettigede har godkendt, og på grundlag af vedtagne procedurer i overensstemmelse med internationale standarder attestere, at de omkostninger, som tilskudsmodtageren har opført i de regnskaber, som betalingsanmodningen er baseret på, er reelle, registreret korrekt og støtteberettigede i overensstemmelse med tilskudsaftalen. I konkrete og behørigt begrundede tilfælde kan den ansvarlige anvisningsberettigede anmode om attesten i form af en udtalelse eller et andet format i overensstemmelse med internationale standarder.
5.   Den ansvarlige anvisningsberettigede kan på grundlag af en risikovurdering anmode om en operationel kontrolrapport, som er udarbejdet af en uafhængig tredjemand, der er godkendt af den ansvarlige anvisningsberettigede, til støtte for enhver betaling. Den operationelle kontrolrapport skal fastslå, at den operationelle kontrol er udført i overensstemmelse med en metode, som er godkendt af den ansvarlige anvisningsberettigede, og om foranstaltningen eller arbejdsprogrammet rent faktisk blev gennemført i overensstemmelse med de betingelser, som er fastsat i tilskudsaftalen.
Artikel 204
Finansiel støtte til tredjemand
Når gennemførelsen af en foranstaltning eller et arbejdsprogram gør det nødvendigt at yde finansiel støtte til tredjemand, kan tilskudsmodtageren yde sådan finansiel støtte, hvis betingelserne for sådan støtte er fastsat i tilskudsaftalen mellem tilskudsmodtageren og Kommissionen uden nogen skønsmargen.
Der anses ikke at være nogen skønsmargen, hvis tilskudsafgørelsen præciserer følgende:
a)
maksimumsbeløbet for den finansielle støtte, som kan betales til tredjemand, og som ikke må overstige 60 000 EUR og kriterierne for fastsættelse af det præcise beløb
b)
de forskellige former for aktiviteter, som der kan ydes en sådan finansiel støtte til, på grundlag af en fast liste
c)
en definition af de personer eller kategorier af personer, som kan modtage en sådan finansiel støtte, og kriterierne for at yde støtten.
Den tærskel, der er omhandlet i andet afsnit, litra a), kan overskrides, hvis opfyldelsen af foranstaltningernes mål ellers ville være umulig eller uforholdsmæssigt vanskelig.
Artikel 205
Kontrakter som led i gennemførelsen
1.   Uden at dette berører direktiv 2014/24/EU og Europa-Parlamentets og Rådets 2014/25/EU 
(
57
)
, kan tilskudsmodtageren, hvis gennemførelsen af foranstaltningen eller arbejdsprogrammet kræver, at der indgås en offentlig kontrakt, tildele den offentlige kontrakt i overensstemmelse med sin sædvanlige indkøbspraksis, forudsat at den offentlige kontrakt tildeles til det økonomisk mest fordelagtige bud eller, hvor det er hensigtsmæssigt, til buddet med laveste pris, idet interessekonflikter undgås.
2.   Hvis gennemførelsen af foranstaltningen eller arbejdsprogrammet kræver, at der indgås en offentlig kontrakt med en værdi på over 60 000 EUR, kan den ansvarlige anvisningsberettigede i behørigt begrundede tilfælde kræve, at tilskudsmodtageren overholder særlige regler ud over de i stk. 1 omhandlede.
Disse særlige regler skal være baseret på regler i denne forordning og stå i et rimeligt forhold til værdien af de pågældende offentlige kontrakter, EU-bidragets relative størrelse i forhold til de samlede omkostninger til foranstaltningen og risikoen. Sådanne særlige regler medtages i tilskudsafgørelsen.
AFSNIT IX
PRISER
Artikel 206
Almindelige bestemmelser
1.   Priser tildeles i overensstemmelse med principperne om gennemsigtighed og ligebehandling og skal fremme opfyldelsen af Unionens politiske mål.
2.   Priser må ikke tildeles direkte uden en konkurrence.
Konkurrencer om priser med en enhedsværdi på 1 000 000 EUR eller derover må kun udskrives, hvis de pågældende priser er nævnt i den finansieringsafgørelse, som er omhandlet i artikel 110, og efter at oplysninger om sådanne priser er blevet forelagt Europa-Parlamentet og Rådet.
3.   Prisens størrelse må ikke være forbundet med de omkostninger, som vinderen har afholdt.
4.   Når gennemførelsen af en foranstaltning eller et arbejdsprogram kræver, at en tilskudsmodtager tildeler priser til tredjemand, kan tilskudsmodtageren tildele sådanne priser, forudsat at kriterierne for støtteberettigelse og tildeling, prisens størrelse og betalingsvilkårene er fastlagt i tilskudsaftalen mellem tilskudsmodtageren og Kommissionen uden nogen skønsmargen.
Artikel 207
Konkurrenceregler, tildeling og offentliggørelse
1.   Konkurrenceregler skal:
a)
fastsætte kriterierne for deltagelse
b)
om nødvendigt fastsætte de nærmere regler og fristen for registrering af ansøgere og for indgivelse af ansøgninger
c)
fastsætte udelukkelseskriterierne som fastlagt i artikel 136 og udelukkelsesgrundene i artikel 141
d)
fastsætte, at ansøgerne bærer det fulde ansvar i tilfælde af krav vedrørende de aktiviteter, der gennemføres som led i konkurrencen
e)
fastsætte, at vinderne skal acceptere forpligtelserne i artikel 129 og de offentliggørelsesforpligtelser, som er fastlagt i konkurrencereglerne
f)
fastsætte tildelingskriterierne, som skal gøre det muligt at vurdere ansøgningernes kvalitet med hensyn til de forfulgte mål og de forventede resultater og objektivt at fastslå, om ansøgningerne accepteres
g)
fastsætte prisens eller prisernes størrelse
h)
fastlægge de nærmere regler for udbetaling af priserne til vinderne efter tildelingen.
For så vidt angår første afsnit, litra a), kan tilskudsmodtagere deltage, medmindre andet er anført i konkurrencereglerne.
Artikel 194, stk. 3, finder tilsvarende anvendelse på offentliggørelse af konkurrencer.
2.   Konkurrencereglerne kan fastsætte betingelserne for aflysning af konkurrencen, navnlig når dens mål ikke kan opfyldes.
3.   Priser uddeles af den ansvarlige anvisningsberettigede efter en evaluering foretaget af det evalueringsudvalg, der er omhandlet i artikel 150.
Artikel 200, stk. 4 og 6, finder tilsvarende anvendelse på tildelingsafgørelsen.
4.   Ansøgerne underrettes om resultatet af evalueringen af deres ansøgning hurtigst muligt og under alle omstændigheder senest 15 kalenderdage efter, at den anvisningsberettigede har truffet tildelingsafgørelsen.
Den vindende ansøger underrettes om afgørelsen om tildeling af prisen, som udgør den retlige forpligtelse.
5.   Alle priser, der tildeles i løbet af et regnskabsår, offentliggøres i overensstemmelse med artikel 38, stk. 1-4.
På anmodning af Europa-Parlamentet og Rådet sender Kommissionen efter offentliggørelsen disse en rapport om:
a)
antallet af ansøgere i det forløbne år
b)
antallet af ansøgere og procentdelen af accepterede ansøgninger pr. konkurrence
c)
en liste over de eksperter, som har deltaget i evalueringsudvalg i det forløbne år, sammen med oplysninger om, hvilken procedure der er anvendt ved udvælgelsen af eksperterne.
AFSNIT X
FINANSIELLE INSTRUMENTER, BUDGETGARANTIER OG FINANSIEL BISTAND
KAPITEL 1
Fælles bestemmelser
Artikel 208
Anvendelsesområde og gennemførelse
1.   Såfremt det viser sig at være den mest hensigtsmæssige måde at opfylde Unionens politikmål, kan Unionen etablere finansielle instrumenter eller yde budgetgarantier eller finansiel bistand med støtte fra budgettet ved en basisretsakt, som fastlægger deres anvendelsesområde og gennemførelsesperiode.
2.   Medlemsstaterne kan bidrage til Unionens finansielle instrumenter, budgetgarantier eller finansielle bistand. Tredjeparter kan også bidrage, hvis der gives tilladelse til dette i basisretsakten.
3.   Gennemføres finansielle instrumenter ved delt forvaltning med medlemsstaterne, finder sektorspecifikke regler anvendelse.
4.   Når finansielle instrumenter eller budgetgarantier gennemføres ved indirekte forvaltning, indgår Kommissionen aftaler med enhederne i henhold til artikel 62, stk. 1, første afsnit, litra c), nr. ii), iii), v) og vi). Når disse enheders systemer, regler og procedurer er blevet vurderet i henhold til artikel 154, stk. 4, kan de fuldt ud basere sig på disse systemer, regler og procedurer. Disse enheder kan, når de gennemfører finansielle instrumenter og budgetgarantier ved indirekte forvaltning, indgå aftaler med finansielle formidlere, som udvælges i overensstemmelse med procedurer svarende til dem, der anvendes af Kommissionen. Disse enheder skal indarbejde kravene i artikel 155, stk. 2, i sådanne aftaler.
Kommissionen forbliver ansvarlig for at sikre, at gennemførelsesrammen for de finansielle instrumenter er i overensstemmelse med princippet om forsvarlig økonomisk forvaltning og understøtter opfyldelsen af fastlagte og tidsbestemte politikmål, der kan måles i form af ydelser og/eller resultater. Kommissionen har ansvaret for gennemførelsen af de finansielle instrumenter, uden at dette dog berører de bemyndigede enheders retlige og kontraktlige ansvar i overensstemmelse med den relevante lovgivning og artikel 129.
Når tredjelande bidrager til finansielle instrumenter eller budgetgarantier i henhold til stk. 2, kan basisretsakten åbne mulighed for, at der udpeges støtteberettigede gennemførelsesenheder eller modparter fra de pågældende lande.
5.   Revisionsretten har fuld adgang til alle oplysninger relateret til finansielle instrumenter, budgetgarantier og finansiel bistand, herunder ved kontrol på stedet.
Revisionsretten er den eksterne revisor, der er ansvarlig for de projekter og programmer, som modtager støtte under et finansielt instrument eller en budgetgaranti eller modtager finansiel bistand.
Artikel 209
Principper og betingelser for finansielle instrumenter og budgetgarantier
1.   Finansielle instrumenter og budgetgarantier anvendes i overensstemmelse med principperne om forsvarlig økonomisk forvaltning, gennemsigtighed, proportionalitet, ikkeforskelsbehandling, ligebehandling og nærhed og i overensstemmelse med deres målsætninger.
2.   Finansielle instrumenter og budgetgarantier:
a)
skal rette op på markedssvigt eller suboptimale investeringsforhold og må kun yde støtte på en proportional måde til slutmodtagere, som i henhold til internationalt accepterede standarder anses for at være økonomisk levedygtige på tidspunktet for Unionens finansielle støtte
b)
skal opnå additionalitet ved at hindre erstatning af potentiel støtte og potentielle investeringer fra andre offentlige eller private kilder
c)
må ikke forvride konkurrencen på det indre marked og skal være i overensstemmelse med statsstøttereglerne
d)
skal opnå en løftestangseffekt og en multiplikatoreffekt med et målinterval af værdier baseret på en forudgående evaluering for det tilsvarende finansielle instrument eller den tilsvarende budgetgaranti ved at mobilisere en samlet investering, som er større end Unionens bidrag eller garanti, herunder, hvor det er relevant, maksimering af private investeringer
e)
skal gennemføres således, at det sikres, at de enheder eller modparter, som medvirker til gennemførelsen, har en fælles interesse i at nå de politikmål, der er fastsat i den relevante basisretsakt, i kraft af bestemmelser om f.eks. saminvestering, krav om risikodeling eller finansielle incitamenter, samtidig med at interessekonflikter i forhold til de pågældende enheders eller modparters andre aktiviteter undgås
f)
skal fastsætte et vederlag fra Unionen, der står i et rimeligt forhold til risikodelingen blandt de finansielle deltagere og politikmålene for det finansielle instrument eller budgetgarantien
g)
skal, hvis vederlag til de gennemførende enheder eller de modparter, som medvirker til gennemførelsen, er forfaldent, sørge for, at et sådant vederlag er præstationsbaseret og omfatter:
i)
administrationsgebyrer, som aflønner enheden eller modparten for det udførte arbejde i forbindelse med gennemførelsen af et finansielt instrument eller en budgetgaranti, der så vidt muligt skal være baseret på de udførte transaktioner eller tilbagebetalte beløb, og
ii)
politikrelaterede incitamenter for at fremme opfyldelsen af politikmålene eller incitamenter vedrørende det finansielle instruments eller budgetgarantiens økonomiske resultater, hvor dette er hensigtsmæssigt.
Ekstraordinære udgifter kan godtgøres i behørigt begrundede tilfælde
h)
skal baseres på forudgående evalueringer, individuelt eller som led i et program i overensstemmelse med artikel 34, og indeholde en redegørelse for valget af typen af finansiel transaktion under hensyntagen til de politikmål, der forfølges, og de dermed forbundne finansielle risici og besparelser for budgettet.
De i første afsnit, litra h), omhandlede evalueringer revideres og opdateres for at tage højde for større socioøkonomiske ændringers indvirkning på rationalet bag det finansielle instrument eller budgetgarantien.
3.   Uden at det berører sektorspecifikke regler om delt forvaltning, opføres indtægter, herunder udbytte, kapitalgevinster, garantigebyrer og renter på lån og på indestående på forvaltningskonti, der betales tilbage til Kommissionen, eller på forvaltningskonti, der åbnes til finansielle instrumenter eller budgetgarantier og kan tilskrives støtten fra budgettet under et finansielt instrument eller en budgetgaranti, i budgettet efter fratrækning af forvaltningsomkostninger og -gebyrer.
De årlige tilbagebetalinger, herunder tilbagebetalinger af kapital, indfriede garantier og tilbagebetalinger af låns hovedstol, som betales tilbage til Kommissionen eller til forvaltningskonti, der er åbnet til finansielle instrumenter eller budgetgarantier og kan tilskrives støtten fra budgettet under et finansielt instrument eller en budgetgaranti, skal udgøre interne formålsbestemte indtægter i overensstemmelse med artikel 21, stk. 3, litra f), og skal, uden at det berører artikel 215, stk. 5, anvendes til det samme finansielle instrument eller den samme budgetgaranti i en periode, der maksimalt svarer til den periode, som den budgetmæssige forpligtelse dækker, plus to år, medmindre andet er fastsat i en basisretsakt.
Kommissionen tager hensyn til sådanne interne formålsbestemte indtægter i forbindelse med forslag til bevillingsramme for fremtidige tildelinger til finansielle instrumenter eller budgetgarantier.
Uanset andet afsnit kan saldoen for udestående formålsbestemte indtægter, der er bevilget i henhold til en basisretsakt, som skal ophæves eller udløber, også tildeles et andet finansielt instrument, der forfølger tilsvarende mål, hvis dette er fastlagt i den basisretsakt, der opretter det pågældende finansielle instrument.
4.   Den ansvarlige anvisningsberettigede for et finansielt instrument, en budgetgaranti eller en finansiel bistand skal udarbejde et regnskab, som dækker perioden 1. januar til 31. december, i overensstemmelse med artikel 243 og under overholdelse af de regnskabsregler, der er omhandlet i artikel 80, og reglerne i International Public Sector Accounting Standards (IPSAS).
Ved finansielle instrumenter og budgetgarantier, der gennemføres ved indirekte forvaltning, sikrer den ansvarlige anvisningsberettigede, at enheder, der er omhandlet i artikel 62, stk. 1, første afsnit, litra c), nr. ii), iii), v) og vi), fremsender ikkereviderede regnskaber, som dækker perioden 1. januar til 31. december og er i overensstemmelse med regnskabsreglerne omhandlet i artikel 80 og med IPSAS, samt alle oplysninger, der er nødvendige for at udarbejde regnskaber i overensstemmelse med artikel 82, stk. 2, senest den 15. februar det følgende regnskabsår, og at disse enheder fremsender reviderede regnskaber senest den 15. maj det følgende regnskabsår.
Artikel 210
Unionens finansielle forpligtelse
1.   Unionens finansielle forpligtelse og samlede nettobetalinger fra budgettet må på intet tidspunkt overstige:
a)
for finansielle instrumenter: det beløb, den pågældende budgetforpligtelse andrager
b)
for budgetgarantier: det budgetgarantibeløb, der bevilges i basisretsakten
c)
for finansiel bistand: det maksimale beløb af midler, som Kommissionen er beføjet til at låne for at finansiere den finansielle bistand som bevilget ved basisretsakten, og den relevante rente.
2.   Budgetgarantier og finansiel bistand kan påføre Unionen eventualforpligtelser, der kun må overstige de finansielle aktiver, som er tilvejebragt til at dække Unionens finansielle forpligtelse, hvis dette er bestemt i en basisretsakt om oprettelse af en budgetgaranti eller finansiel bistand, og på de betingelser, der er fastsat deri.
3.   Med henblik på den årlige vurdering, der er fastsat ved artikel 41, stk. 5, litra j), anses eventualforpligtelser, som følger af budgetgarantier eller finansiel bistand, og som bæres af budgettet, for bæredygtige, hvis prognosen for deres udvikling over flere år er i overensstemmelse med fristerne i den i artikel 312, stk. 2, i TEUF foreskrevne forordning, der fastlægger den flerårige finansielle ramme, og med loftet over årlige bevillinger til betalinger i artikel 3, stk. 1, i afgørelse 2014/335/EU, Euratom.
Artikel 211
Hensættelser til dækning af finansielle forpligtelser
1.   For budgetgarantier og finansiel bistand til tredjelande skal der i basisretsakten fastsættes en tilførselssats som en procentvis andel af den bevilgede finansielle forpligtelse. Dette beløb omfatter ikke de bidrag, der er omhandlet i artikel 208, stk. 2.
Basisretsakten skal indeholde bestemmelser om revision af tilførselssatsen mindst hvert tredje år.
2.   Tilførselssatsen fastlægges med baggrund i Kommissionens kvalitative og kvantitative vurdering af de finansielle risici, som følger af en budgetgaranti eller en finansiel bistand til et tredjeland, i overensstemmelse med forsigtighedsprincippet, og i den forbindelse må aktiver og indtægter ikke overvurderes, og forpligtelser og tab må ikke undervurderes.
Medmindre andet er fastsat i den basisretsakt, der opretter budgetgarantien eller den finansielle bistand til et tredjeland, fastlægges tilførselssatsen på grundlag af de samlede forhåndsbehov for tilførsel til dækning af de forventede nettotab plus en tilstrækkelig yderligere sikkerhedsbuffer. Uden at dette berører Europa-Parlamentets og Rådets beføjelser, oprettes den samlede hensættelse i løbet af den periode, der er fastsat i den relevante finansieringsoversigt som omhandlet i artikel 35.
3.   For et finansielt instrument foretages hensættelser om fornødent for at tage højde for fremtidige betalinger i forbindelse med det finansielle instruments budgetmæssige forpligtelse.
4.   Følgende ressourcer skal bidrage til hensættelsen:
a)
bidrag fra budgettet under fuld overholdelse af den forordning, der fastlægger den flerårige finansielle ramme, og efter at have undersøgt mulighederne for omfordeling
b)
investeringsafkast fra de ressourcer, der er anbragt i den fælles hensættelsesfond
c)
inddrevne beløb fra debitorer, der har misligholdt deres forpligtelser, i overensstemmelse med den inddrivelsesprocedure, som er fastlagt i garantien eller låneaftalen
d)
indtægter og eventuelle andre betalinger, som Unionen har modtaget i overensstemmelse med garantien eller låneaftalen
e)
i givet fald kontante bidrag fra medlemsstaterne og tredjeparter i henhold til artikel 208, stk. 2.
Kun de ressourcer, der er omhandlet i første afsnit, litra a)-d), tages i betragtning ved beregningen af de hensættelser, der følger af den tilførselssats, der er omhandlet i stk. 1.
5.   Hensættelser skal bruges til betaling af:
a)
fordringer på budgetgarantien
b)
betalingsforpligtelser i forbindelse med et finansielt instruments budgetmæssige forpligtelse
c)
finansielle forpligtelser som følge af midler lånt i overensstemmelse med artikel 220, stk. 1
d)
i givet fald andre udgifter i tilknytning til gennemførelsen af finansielle instrumenter, budgetgarantier og finansiel bistand til tredjelande.
6.   Overstiger hensættelserne til en budgetgaranti den hensættelse, som følger af tilførselssatsen omhandlet i denne artikels stk. 1, skal de i denne artikels stk. 4, første afsnit, litra b), c) og d), omhandlede ressourcer i forbindelse med nævnte garanti inden for grænserne af den støtteberettigede periode, som fastsættes i basisretsakten, dog ikke ud over fasen for oprettelse af hensættelserne, og uden at det berører artikel 213, stk. 4, bruges til at genetablere budgetgarantien op til dennes oprindelige beløb.
7.   Kommissionen underretter straks Europa-Parlamentet og Rådet herom og kan foreslå passende genetableringsforanstaltninger eller en forhøjelse af tilførselssatsen, hvis:
a)
niveauet af hensættelser for en budgetgaranti som følge af træk på den pågældende budgetgaranti falder til under 50 % af den tilførselssats, der er omhandlet i stk. 1, og igen, såfremt den falder til under 30 % af nævnte tilførselssats, eller såfremt niveauet ifølge Kommissionens risikovurdering kan falde til under en af disse procentsatser inden for et år
b)
et land, som modtager finansiel bistand fra Unionen, ikke betaler til et forfaldstidspunkt.
Artikel 212
Fælles hensættelsesfond
1.   Hensættelserne til dækning af finansielle forpligtelser, som følger af finansielle instrumenter, budgetgarantier eller finansiel bistand, indsættes i en fælles hensættelsesfond.
Senest den 30. juni 2019 skal Kommissionen forelægge Europa-Parlamentet og Rådet en uafhængig ekstern evaluering af fordele og ulemper ved at overdrage den finansielle forvaltning af aktiverne i den fælles hensættelsesfond til Kommissionen, til EIB eller til en kombination af de to, idet der tages højde for de relevante tekniske og institutionelle kriterier, der anvendes ved sammenligning af kapitalforvaltningsydelser, herunder den tekniske infrastruktur, sammenligning af omkostninger for de leverede ydelser, Kommissionens og EIB's institutionelle opbygning, rapportering, præstation, ansvarlighed og ekspertise og andre kapitalforvaltningsmandater for budgettet. Evalueringen skal, hvis det er relevant, ledsages af et lovgivningsforslag.
2.   Det samlede overskud eller underskud fra investeringen af ressourcerne, der er anbragt i den fælles hensættelsesfond, fordeles proportionalt mellem de eller den respektive finansielle instrumenter, budgetgarantier eller finansielle bistand.
Den finansielle forvalter af ressourcerne i den fælles hensættelsesfond skal bevare et minimum af fondens midler i kontanter eller likvide midler i overensstemmelse med forsigtighedsreglerne og betalingsoverslagene fra de anvisningsberettigede for de finansielle instrumenter, budgetgarantierne eller den finansielle bistand.
Den finansielle forvalter af ressourcerne i den fælles hensættelsesfond kan indgå genkøbsaftaler med ressourcerne i den fælles hensættelsesfond som sikkerhedsstillelse for at foretage udbetalinger fra fonden, når denne procedure med rimelighed må forventes at være mere fordelagtig for budgettet end afhændelsen af ressourcer inden for tidsrammen for betalingsanmodningen. Varigheden eller roll-over-perioden af genkøbsaftaler i relation til en betaling skal være begrænset til det minimum, der er nødvendigt for at minimere tab for budgettet.
3.   I henhold til artikel 77, stk. 1, første afsnit, litra d), og artikel 86, stk. 1 og 2, skal regnskabsføreren etablere de procedurer, som skal anvendes for indtægts- og udgiftstransaktioner samt efter aftale med den finansielle forvalter af ressourcerne i den fælles hensættelsesfond for aktiver og passiver i forbindelse med den fælles hensættelsesfond.
4.   I de særlige tilfælde, hvor Kommissionen har foretaget en overførsel som omhandlet i artikel 30, stk. 1, første afsnit, litra g), underretter Kommissionen straks Europa-Parlamentet og Rådet herom og foreslår straks de foranstaltninger, der er nødvendige for at genetablere budgetkontoen for den garanti, hvorfra overførslen blev foretaget, under fuld overholdelse af de lofter, der er fastsat i den forordning, der fastlægger den flerårige finansielle ramme.
Artikel 213
Effektiv tilførselssats
1.   Hensættelser til budgetgarantier og finansiel bistand til tredjelande i den fælles hensættelsesfond skal være baseret på en effektiv tilførselssats. Med denne sats skal tilvejebringes et niveau af beskyttelse mod Unionens finansielle forpligtelser svarende til det niveau, som ville blive opnået med de respektive tilførselssatser, hvis ressourcerne blev anbragt og forvaltet særskilt.
2.   Den effektive tilførselssats, der finder anvendelse, skal være en procentdel af de enkelte oprindelige tilførselssatser, der er fastsat i overensstemmelse med artikel 211, stk. 2, andet afsnit. Den finder kun anvendelse på den del af ressourcerne i den fælles hensættelsesfond, der er afsat til betaling af fordringer på garantier over en etårig periode. Den skal fastlægge et forhold i form af en procentsats mellem den mængde kontanter og likvide midler i den fælles hensættelsesfond, der er nødvendig for at honorere fordringer på garantier, og den samlede mængde kontanter og likvide midler, der ville være nødvendig i de enkelte garantifonde til at honorere fordringer på garantier, hvis ressourcerne blev anbragt og forvaltet særskilt, idet begge beløb repræsenterer en tilsvarende likviditetsrisiko. Dette forhold må ikke falde til under 95 %. Ved beregningen af den effektive tilførselssats tages der hensyn til:
a)
de forventede ind- og udgående pengestrømme i den fælles hensættelsesfond under hensyn til den indledende fase af oprettelsen af en samlet hensættelse i overensstemmelse med artikel 211, stk. 2, andet afsnit
b)
risikokorrelationen mellem budgetgarantier og finansiel bistand til tredjelande
c)
markedsvilkårene.
Kommissionen vedtager senest den 1. juli 2020 delegerede retsakter i overensstemmelse med artikel 269 vedrørende supplering af denne forordning med nærmere betingelser for beregning af den effektive tilførselssats, herunder en metode til den pågældende beregning.
Kommissionen tillægges beføjelser til at vedtage delegerede retsakter i overensstemmelse med artikel 269 vedrørende ændring af det laveste forhold, der er omhandlet i første afsnit, i lyset af erfaringerne med anvendelsen af den fælles hensættelsesfond og under opretholdelse af en forsigtig tilgang i overensstemmelse med princippet om forsvarlig økonomisk forvaltning. Det laveste forhold må ikke fastsættes på et lavere niveau end 85 %.
3.   Den effektive tilførselssats skal beregnes hvert år af den finansielle forvalter af ressourcerne i den fælles hensættelsesfond og skal udgøre grundlaget for Kommissionens beregning af bidragene fra budgettet i henhold til artikel 211, stk. 4, litra a), og efterfølgende i henhold til nærværende artikels stk. 4, litra b).
4.   Efter beregningen af den årlige effektive tilførselssats i overensstemmelse med stk. 1 og 2 foretages følgende transaktioner i forbindelse med budgetproceduren og forelægges i det arbejdsdokument, der er omhandlet i artikel 41, stk. 5, litra h):
a)
eventuelle overskud af hensættelser til en budgetgaranti eller finansiel bistand til et tredjeland tilbageføres til budgettet
b)
en eventuel genetablering af fonden gennemføres i årlige trancher i løbet af en periode på højst tre år, uden at dette berører artikel 211, stk. 6.
5.   Efter høring af regnskabsføreren skal Kommissionen opstille retningslinjerne for forvaltningen af ressourcerne i den fælles hensættelsesfond i overensstemmelse med de relevante forsigtighedsregler, idet afledte transaktioner i spekulationsøjemed udelukkes. Disse retningslinjer skal være vedhæftet aftalen med den finansielle forvalter af ressourcerne i den fælles hensættelsesfond.
Hvert tredje år gennemføres en uafhængig evaluering af, hvorvidt retningslinjerne er tilstrækkelige, som fremsendes til Europa-Parlamentet og Rådet.
Artikel 214
Årlig beretning
1.   I tillæg til den indberetningspligt, der er fastsat i artikel 250, aflægger Kommissionen hvert år beretning til Europa-Parlamentet og Rådet om den fælles hensættelsesfond.
2.   Den finansielle forvalter af ressourcerne i den fælles hensættelsesfond aflægger hvert år beretning til Europa-Parlamentet og Rådet om den fælles hensættelsesfond.
KAPITEL 2
Særlige bestemmelser
Afdeling 1
Finansielle instrumenter
Artikel 215
Regler og gennemførelse
1.   Uanset artikel 208, stk. 1, kan der i behørigt begrundede tilfælde oprettes finansielle instrumenter, uden at disse bevilges ved en basisretsakt, forudsat at sådanne instrumenter medtages i budgetforslaget i overensstemmelse med artikel 41, stk. 4, første afsnit, litra e).
2.   Kombineres finansielle instrumenter eller budgetgarantier i en enkelt aftale med accessorisk støtte fra budgettet, herunder tilskud, finder dette afsnit anvendelse på hele foranstaltningen. Rapporteringen foretages i overensstemmelse med artikel 250 og skal klart identificere, hvilke dele af foranstaltningen der udgøres af finansielle instrumenter eller af budgetgarantier.
3.   Kommissionen sikrer en ensartet og forenklet forvaltning af finansielle instrumenter, navnlig med hensyn til regnskabsføring, rapportering, overvågning og styring af finansielle risici.
4.   Deltager Unionen i et finansielt instrument som en minoritetsinteressent, sikrer Kommissionen, at dette afsnit overholdes i overensstemmelse med proportionalitetsprincippet på grundlag af omfanget og værdien af Unionens deltagelse i instrumentet. Kommissionen skal dog uanset omfanget og værdien af Unionens deltagelse i instrumentet sikre overholdelsen af artikel 129 og 155, artikel 209, stk. 2 og 4, artikel 250 og, for så vidt angår de udelukkelsessituationer, der er omhandlet i artikel 136, stk. 1, litra d), af bestemmelserne i afsnit V, kapitel 2, afdeling 2.
5.   Hvis Europa-Parlamentet eller Rådet finder, at et finansielt instrument ikke på effektiv vis har opfyldt sine mål, kan de anmode Kommissionen om at forelægge et forslag til revideret basisretsakt med henblik på at afvikle instrumentet. I tilfælde af afvikling af det finansielle instrument betragtes eventuelle nye tilbagebetalinger til dette instrument i henhold til artikel 209, stk. 3, som ordinære indtægter og tilbageføres til budgettet.
6.   De finansielle instrumenters eller en gruppe af finansielle instrumenters formål og, hvor det er relevant, deres specifikke retlige form og registrerede forretningssted offentliggøres på Kommissionens websted.
7.   Enheder, der har fået overdraget gennemførelsen af finansielle instrumenter, kan på Unionens vegne åbne forvaltningskonti som omhandlet i artikel 85, stk. 3. Disse enheder sender den ansvarlige tjenestegren i Kommissionen de tilsvarende kontoudtog. Kommissionen gennemfører betalinger til forvaltningskonti på grundlag af betalingsanmodninger, der er behørigt understøttet af overslag over udbetalinger, som tager højde for de saldi, der er til rådighed på forvaltningskontiene, og nødvendigheden af at undgå for store saldi på sådanne konti.
Artikel 216
Finansielle instrumenter, der gennemføres direkte af Kommissionen
1.   Finansielle instrumenter kan gennemføres direkte i medfør af artikel 62, stk. 1, første afsnit, litra a), på følgende måder:
a)
gennem en særlig investeringsmekanisme, som Kommissionen deltager i sammen med andre offentlige eller private investorer med henblik på at øge løftestangseffekten af Unionens bidrag
b)
gennem lån, garantier, kapitalandele og andre risikodelingsinstrumenter end investeringer i særlige investeringsmekanismer, som stilles til rådighed for slutmodtagerne direkte eller gennem finansielle formidlere.
2.   Særlige investeringsmekanismer som omhandlet i stk. 1, litra a), skal oprettes i henhold til en medlemsstats lovgivning. Når det drejer sig om foranstaltninger udadtil, kan de også oprettes i henhold til lovgivningen i et land, som ikke er en medlemsstat. Forvalterne af sådanne mekanismer skal ved lov eller kontrakt være forpligtet til at handle med den omhu, som kræves af en professionel forvalter, og i god tro.
3.   Forvalterne af særlige investeringsmekanismer som omhandlet i stk. 1, litra a), og finansielle formidlere eller slutmodtagere af finansielle instrumenter udvælges under behørig hensyntagen til arten af det finansielle instrument, som skal gennemføres, de pågældende enheders erfaring og finansielle og operationelle kapacitet og slutmodtagernes projekters økonomiske levedygtighed. Udvælgelsen skal være gennemsigtig og objektiv begrundet og må ikke give anledning til interessekonflikter.
Artikel 217
Behandling af bidrag fra midler, som gennemføres ved delt forvaltning
1.   Der føres særskilte regnskaber for bidrag til finansielle instrumenter, som er oprettet i henhold til denne afdeling, fra midler, som gennemføres ved delt forvaltning.
2.   Bidrag fra midler, som gennemføres ved delt forvaltning, anbringes på særskilte konti og anvendes i overensstemmelse med målene for de respektive midler til foranstaltninger og slutmodtagere, der er forenelige med det eller de programmer, som bidragene kommer fra.
3.   Med hensyn til bidrag fra midler, som gennemføres, ved delt forvaltning til finansielle instrumenter, som er oprettet i henhold til denne afdeling, gælder de sektorspecifikke regler. Uanset første punktum kan forvaltningsmyndighederne basere sig på en eksisterende forudgående evaluering, der er udført i overensstemmelse med artikel 209, stk. 2, første afsnit, litra h), og artikel 209, stk. 2, andet afsnit, inden de bidrager til et eksisterende finansielt instrument.
Afdeling 2
Budgetgarantier
Artikel 218
Regler for budgetgarantier
1.   I basisretsakten fastsættes:
a)
budgetgarantibeløbet, som på intet tidspunkt må overskrides, uden at dette dog berører artikel 208, stk. 2
b)
de typer af transaktioner, der er omfattet af budgetgarantien.
2.   Medlemsstaterne kan yde bidrag til budgetgarantier i henhold til artikel 208, stk. 2, i form af garantier eller kontantbidrag.
Tredjelande kan yde bidrag til budgetgarantier i henhold til artikel 208, stk. 2, i form af kontantbidrag.
Budgetgarantien forhøjes med de bidrag, der er omhandlet i første og andet afsnit. Betalinger i forbindelse med fordringer på garantien skal om fornødent foretages af de bidragydende medlemsstater eller tredjeparter ved deling pari passu. Kommissionen skal underskrive en aftale med bidragyderne, og den skal navnlig indeholde bestemmelser vedrørende betalingsbetingelserne.
Artikel 219
Gennemførelse af budgetgarantier
1.   Budgetgarantier skal være uigenkaldelige, ubetingede og på anfordring for så vidt angår de omfattede typer af transaktioner.
2.   Budgetgarantier gennemføres i henhold til artikel 62, stk. 1, første afsnit, litra c), eller i undtagelsestilfælde i henhold til artikel 62, stk. 1, første afsnit, litra a).
3.   En budgetgaranti omfatter kun finansierings- og investeringstransaktioner, som opfylder artikel 209, stk. 2, første afsnit, litra a)-d).
4.   Modparter skal bidrage med deres egne ressourcer til de transaktioner, der er omfattet af budgetgarantien.
5.   Kommissionen skal indgå en aftale om kaution med modparten. Tildelingen af budgetgarantien sker med forbehold af kautionsaftalens ikrafttræden.
6.   Modparter skal årligt forelægge Kommissionen:
a)
en risikovurdering og kreditvurdering angående de transaktioner, som er omfattet af budgetgarantien, samt forventede misligholdelser
b)
oplysninger om Unionens udestående finansielle forpligtelser som følge af budgetgarantien, opdelt på de enkelte transaktioner, målt i overensstemmelse med Unionens regnskabsregler som omhandlet i artikel 80, eller i overensstemmelse med IPSAS
c)
det samlede overskud eller tab som følge af de transaktioner, der er omfattet af budgetgarantien.
Afdeling 3
Finansiel bistand
Artikel 220
Regler og gennemførelse
1.   Unionens finansielle bistand til medlemsstater eller tredjelande skal være i overensstemmelse med forud fastsatte betingelser og skal tage form af et lån eller en kreditlinje eller ethvert andet instrument, som anses for hensigtsmæssigt til at sikre støttens effektivitet. Kommissionen skal til dette formål have tillagt beføjelse i den relevante basisretsakt til på vegne af Unionen at låne de nødvendige midler på kapitalmarkederne eller hos finansielle institutioner.
2.   Lånoptagelse og långivning må ikke inddrage Unionen i nogen løbetidsændring eller udsætte den for eventuelle renterisici eller nogen anden kommerciel risiko.
3.   Den finansielle bistand gennemføres i euro undtagen i behørigt begrundede tilfælde.
4.   Den finansielle bistand skal gennemføres direkte af Kommissionen.
5.   Kommissionen skal indgå en aftale med modtagerlandet, og den skal indeholde bestemmelser, der:
a)
sikrer, at modtagerlandet regelmæssigt foretager tjek af, at de udbetalte midler er blevet anvendt efter hensigten i overensstemmelse med de forud fastsatte betingelser, træffer passende foranstaltninger til at forebygge uregelmæssigheder og svig og om nødvendigt tager retlige skridt til at inddrive eventuelt misbrugte midler, der er udbetalt i forbindelse med den finansielle bistand
b)
sikrer, at Unionens finansielle interesser beskyttes
c)
udtrykkeligt bemyndiger Kommissionen, OLAF og Revisionsretten til at udøve deres rettigheder som fastsat ved artikel 129
d)
sikrer, at Unionen har ret til førtidig tilbagebetaling af lånet, hvis det konstateres, at modtagerlandet i forbindelse med forvaltningen af den finansielle bistand har været involveret i svig eller korruption eller andre illegale aktiviteter, som skader Unionens finansielle interesser
e)
sikrer, at alle Unionens omkostninger i relation til en finansiel bistand afholdes af modtagerlandet.
6.   Kommissionen frigiver om muligt lånet i trancher med forbehold af opfyldelsen af de betingelser, der er knyttet til den finansielle bistand. Opfyldes disse betingelser ikke, skal Kommissionen midlertidigt suspendere eller annullere udbetalingen af den finansielle bistand.
7.   Tilvejebragte, men ikke udbetalte midler må ikke anvendes til andre mål end at yde finansiel bistand til det pågældende modtagerland. Regnskabsføreren skal i henhold til artikel 86, stk. 1 og 2, indføre procedurer med henblik på at beskytte midlerne.
AFSNIT XI
BIDRAG TIL EUROPÆISKE POLITISKE PARTIER
Artikel 221
Almindelige bestemmelser
Der kan tildeles europæiske politiske partier som defineret i artikel 2, nr. 3), i forordning (EU, Euratom) nr. 1141/2014 (»europæiske politiske partier«) direkte finansielle bidrag via budgettet med henblik på, at de kan bidrage til at skabe en europæisk politisk bevidsthed og til at udtrykke unionsborgernes politiske vilje i overensstemmelse med nævnte forordning.
Artikel 222
Principper
1.   Bidrag må kun bruges til at godtgøre den procentdel, der er fastsat i artikel 17, stk. 4, i forordning (EU, Euratom) nr. 1141/2014, af europæiske politiske partiers driftsomkostninger, som er direkte knyttet til disse partiers målsætninger, som fastsat i nævnte forordnings artikel 17, stk. 5, og nævnte forordnings artikel 21.
2.   Bidrag kan anvendes til at godtgøre udgifter vedrørende kontrakter, som europæiske politiske partier har indgået, forudsat at der ikke var nogen interessekonflikter i forbindelse med tildelingen af kontrakten.
3.   Bidrag må ikke bruges til direkte eller indirekte at indrømme personlige fordele hverken i form af kontanter eller naturalydelser til et europæisk partis individuelle medlemmer eller personalemedlemmer. Bidrag må ikke bruges til direkte eller indirekte at finansiere tredjeparters aktiviteter, navnlig nationale politiske partier eller politiske fonde på europæisk eller nationalt niveau, hverken i form af tilskud, donationer, lån eller andre lignende aftaler. Med henblik på dette stykke skal enheder, som er tilknyttet europæiske politiske partier, ikke betragtes som tredjeparter, hvis sådanne enheder indgår i europæiske politiske partiers administrative organisation som angivet i det europæiske politiske partis vedtægter. Bidrag må ikke bruges til nogen af de formål, der er udelukket i medfør af artikel 22 i forordning (EU, Euratom) nr. 1141/2014.
4.   Bidrag er omfattet af principperne om gennemsigtighed og ligebehandling i overensstemmelse med kriterierne i forordning (EU, Euratom) nr. 1141/2014.
5.   Bidrag tildeles årligt af Europa-Parlamentet og offentliggøres i overensstemmelse med nærværende forordnings artikel 38, stk. 1-4, i nærværende forordning og artikel 32, stk. 1, i forordning (EU, Euratom) nr. 1141/2014.
6.   Europæiske politiske partier, der modtager bidrag, må hverken direkte eller indirekte modtage andre midler via budgettet. Navnlig er donationer fra Europa-Parlamentets politiske gruppers budgetter forbudt. Under ingen omstændigheder kan de samme udgifter finansieres to gange over budgettet.
Bidragene berører ikke de europæiske politiske partiers mulighed for at opbygge reserver af egne indtægter i overensstemmelse med forordning (EU, Euratom) nr. 1141/2014.
7.   Hvis en europæisk politisk fond som defineret i artikel 2, nr. 4), i forordning (EU, Euratom) nr. 1141/2014 opnår et overskud af indtægter i forhold til udgifterne ved udgangen af et regnskabsår, hvortil det modtog et driftstilskud, kan en del af overskuddet svarende til højst 25 % af de samlede indtægter for det pågældende år fremføres til det følgende år, forudsat at midlerne anvendes inden udgangen af første kvartal i det følgende år.
Artikel 223
Budgetmæssige virkninger
Bidrag og de bevillinger, der er afsat til uafhængige eksterne revisionsorganer eller -eksperter som omhandlet i artikel 23 i forordning (EU, Euratom) nr. 1141/2014, betales fra den del af budgetsektionen, der vedrører Europa-Parlamentet.
Artikel 224
Indkaldelse af ansøgninger om bidrag
1.   Bidrag tildeles efter en indkaldelse af ansøgninger om bidrag, der offentliggøres hvert år som minimum på Europa-Parlamentets websted.
2.   Et europæisk politisk parti kan kun få tildelt ét bidrag om året.
3.   Et europæisk politisk parti kan kun modtage et bidrag, hvis det ansøger om finansiering på de betingelser, der er fastlagt i indkaldelsen af ansøgninger om bidrag.
4.   I indkaldelsen af ansøgninger om bidrag fastlægges de betingelser, på hvilke ansøgeren kan modtage et bidrag i overensstemmelse med forordning (EU, Euratom) nr. 1141/2014, samt udelukkelseskriterierne.
5.   Indkaldelsen af ansøgninger om bidrag skal mindst fastlægge, hvilke slags udgifter der kan godtgøres via bidraget.
6.   Det skal i indkaldelsen af søgninger om bidrag kræves, at der forelægges et budgetoverslag.
Artikel 225
Tildelingsprocedure
1.   Ansøgninger om bidrag fremsendes behørigt, rettidigt og skriftligt, herunder, hvor det er relevant, i et sikkert elektronisk format.
2.   Der kan ikke tildeles bidrag til ansøgere, som på tidspunktet for tildelingsproceduren befinder sig i en eller flere af de situationer, der er omhandlet i artikel 136, stk. 1, og artikel 141, stk. 1, eller til ansøgere, der er registreret som udelukket i den database, der er omhandlet i artikel 142.
3.   Ansøgerne skal pålægges at dokumentere, at de ikke befinder sig i en af de situationer, der er omhandlet i stk. 2.
4.   Den ansvarlige anvisningsberettigede kan bistås af et udvalg med henblik på at evaluere ansøgningerne om bidrag. Den ansvarlige anvisningsberettigede fastsætter de nærmere regler for et sådant udvalgs sammensætning, udnævnelse og funktion og de regler, der gælder for at undgå interessekonflikter.
5.   Ansøgninger, der opfylder kriterierne for støtteberettigelse og udelukkelse, udvælges på grundlag af de tildelingskriterier, der er fastsat i artikel 19 i forordning (EU, Euratom) nr. 1141/2014.
6.   Den afgørelse, som den ansvarlige anvisningsberettigede træffer om ansøgningerne, skal mindst indeholde:
a)
bidragenes genstand og det samlede beløb
b)
navnene på de udvalgte ansøgere og de beløb, som tildeles hver af dem
c)
navnene på eventuelle afviste ansøgere og grundene til, at de er blevet afvist.
7.   Den ansvarlige anvisningsberettigede underretter skriftligt ansøgerne om, hvilken afgørelse der er truffet om deres ansøgninger. Hvis en ansøgning om finansiering afvises, eller hvis de ansøgte beløb ikke tildeles delvist eller helt, anfører den ansvarlige anvisningsberettigede grundene til at afvise ansøgningen eller til ikke at tildele de ansøgte beløb, idet der navnlig henvises til de kriterier for støtteberettigelse og tildeling, der er omhandlet i stk. 5 og artikel 224, stk. 4. Hvis ansøgningen afvises, orienterer den ansvarlige anvisningsberettigede ansøgeren om de til rådighed værende administrative og/eller retlige klagemuligheder som fastsat i artikel 133, stk. 2.
8.   Bidrag ydes på grundlag af en skriftlig aftale.
Artikel 226
Bidragenes form
1.   Bidragene kan tage form af følgende:
a)
godtgørelse af en procentdel af de tilskudsberettigede faktisk afholdte udgifter
b)
godtgørelse på grundlag af enhedsomkostninger
c)
faste beløb
d)
finansiering efter fast takst
e)
en kombination af de i litra a)-d) omhandlede former.
2.   Kun udgifter, som opfylder de kriterier, der er opstillet i indkaldelsen af ansøgninger om bidrag, og som ikke er afholdt før datoen for indgivelse af ansøgningen, kan godtgøres.
3.   Den i artikel 225, stk. 8, omhandlede aftale skal indeholde bestemmelser, som gør det muligt at verificere overholdelsen af betingelserne for udbetaling af faste beløb, finansiering efter fast takst eller enhedsomkostninger.
4.   Bidragene udbetales fuldt ud ved en enkelt forfinansieringsbetaling, medmindre den ansvarlige anvisningsberettigede i behørigt begrundede tilfælde bestemmer andet.
Artikel 227
Garantier
Den ansvarlige anvisningsberettigede kan, hvis denne finder det hensigtsmæssigt og proportionalt, fra sag til sag og efter en risikoanalyse kræve, at et europæisk politisk parti stiller en forhåndsgaranti for at begrænse de økonomiske risici, der er forbundet med en forfinansieringsbetaling, dog kun hvis det europæiske politiske parti i lyset af risikoanalysen er i overhængende fare for at befinde sig i en af de udelukkelsessituationer, der er omhandlet i artikel 136, stk. 1, litra a) og d), eller hvis en afgørelse fra den myndighed for europæiske politiske partier og europæiske politiske fonde, der er oprettet ved artikel 6 i forordning (EU, Euratom) nr. 1141/2014, (»myndigheden«) er blevet meddelt Europa-Parlamentet og Rådet i overensstemmelse med nævnte forordnings artikel 10, stk. 4.
Artikel 153 finder tilsvarende anvendelse på garantier, der kan være påkrævet i tilfælde omhandlet i nærværende artikels stk. 1, med henblik på forfinansieringsbetalinger til europæiske politiske partier.
Artikel 228
Anvendelse af bidrag
1.   Bidrag skal anvendes i overensstemmelse med artikel 222.
2.   Enhver del af bidraget, der ikke er anvendt i det regnskabsår, som bidraget dækker (år n), skal anvendes til eventuelle tilskudsberettigede udgifter, der er afholdt senest den 31. december i år n+1. En eventuel resterende del af bidraget, der ikke er anvendt inden udløbet af denne frist, skal inddrives i overensstemmelse med afsnit IV, kapitel 6.
3.   Europæiske politiske partier skal overholde den maksimale samfinansieringssats, der er fastsat i artikel 17, stk. 4, i forordning (EU, Euratom) nr. 1141/2014. Tilbageværende beløb fra bidrag fra det foregående år må ikke anvendes til at finansiere den andel, som europæiske politiske partier skal finansiere med egne midler. Bidrag fra tredjeparter til fælles arrangementer betragtes ikke som en del af et europæisk politisk partis egne midler.
4.   Europæiske politiske partier skal bruge den del af bidraget, der ikke er blevet anvendt i det regnskabsår, bidraget dækker, før de anvender bidrag, der er tildelt efter det år.
5.   Eventuelle renter af forfinansieringsbetalingerne betragtes som en del af bidraget.
Artikel 229
Rapport om anvendelsen af bidrag
1.   I overensstemmelse med artikel 23 i forordning (EU, Euratom) nr. 1141/2014 indgiver et europæisk politiske parti sin årsrapport om anvendelsen af bidraget og sit årsregnskab til den ansvarlige anvisningsberettigede til godkendelse.
2.   Den i artikel 74, stk. 9, omhandlede årsberetning udarbejdes af den ansvarlige anvisningsberettigede på grundlag af årsrapporten og årsregnskaberne omhandlet i nærværende artikels stk. 1. Der kan bruges andre bilag med henblik på udarbejdelsen af beretningen.
Artikel 230
Bidragsbeløbet
1.   Bidragsbeløbet bliver først endeligt, når den ansvarlige anvisningsberettigede har godkendt årsrapporten og årsregnskaberne omhandlet i artikel 229, stk. 1. Godkendelse af årsrapporten og årsregnskaberne berører ikke efterfølgende kontrol fra myndighedens side.
2.   En eventuel uudnyttet del af forfinansieringen bliver først endelig, når det europæiske politiske parti har anvendt midlerne til at dække tilskudsberettigede udgifter, som opfylder de kriterier, der er fastsat i indkaldelsen af ansøgninger om bidrag.
3.   Når et europæisk politisk parti ikke overholder sine forpligtelser knyttet til brugen af bidrag, suspenderes, nedsættes eller ophæves bidragene, efter at det europæiske politiske parti har haft mulighed for at fremsætte sine bemærkninger.
4.   Før en udbetaling foretages, verificerer den ansvarlige anvisningsberettigede, at det europæiske politiske parti fortsat er opført i det register, der er omhandlet i artikel 7 i forordning (EU, Euratom) nr. 1141/2014, og at det ikke har været omfattet af nogen af sanktionerne i nævnte forordnings artikel 27 fra datoen for indgivelse af ansøgning og til udløbet af det regnskabsår, bidraget dækker.
5.   Når det europæiske politiske parti ikke længere er opført i det register, der er omhandlet i artikel 7 i forordning (EU, Euratom) nr. 1141/2014, eller når det har været omfattet af nogle af sanktionerne i nævnte forordnings artikel 27, kan den ansvarlige anvisningsberettigede suspendere, nedsætte eller ophæve bidraget og inddrive beløb, der er uberettiget udbetalt i henhold til den aftale, der er omhandlet i nærværende forordnings artikel 225, stk. 8, i forhold til alvoren af forseelserne, uregelmæssighederne, de svigagtige handlinger eller andre brud på forpligtelser i forbindelse med anvendelsen af bidraget, efter at det europæiske politiske parti har haft mulighed for at fremsætte sine bemærkninger.
Artikel 231
Kontrol og sanktioner
1.   Hver aftale som omhandlet i artikel 225, stk. 8, skal udtrykkeligt give Europa-Parlamentet mulighed for at udøve sine beføjelser til at kontrollere bilag og foretage kontrol på stedet, samt give OLAF og Revisionsretten ret til at udøve deres respektive kompetencer og beføjelser om omhandlet i artikel 129 i forhold til alle europæiske politiske partier, der har modtaget EU-finansiering, samt deres leverandører og underleverandører.
2.   Den ansvarlige anvisningsberettigede kan i overensstemmelse med nærværende forordnings artikel 136 og 137 og med artikel 27 i forordning (EU, Euratom) nr. 1141/2014, pålægge administrative og økonomiske sanktioner, der er effektive, står i et rimeligt forhold til overtrædelsen og har en afskrækkende virkning.
3.   Sanktioner som omhandlet i stk. 2, kan ligeledes pålægges europæiske politiske partier, som på tidspunktet for indgivelse af ansøgningen om bidrag eller efter at have modtaget bidraget har afgivet urigtige oplysninger ved meddelelsen af de oplysninger, som den ansvarlige anvisningsberettigede har krævet, eller ikke har afgivet de krævede oplysninger.
Artikel 232
Opbevaring af optegnelser
1.   Europæiske politiske partier skal opbevare alle optegnelser og bilag, der vedrører bidraget, i fem år efter den sidste betaling i relation til bidraget.
2.   Optegnelser, der vedrører revisioner, ankesager, retssager eller forfølgelse af erstatningskrav, der er opstået som følge af anvendelsen af bidraget, eller vedrører OLAF's undersøgelser, hvis modtageren er underrettet herom, opbevares, indtil sådanne revisioner, ankesager, retssager, forfølgelse af erstatningskrav eller undersøgelser er færdigbehandlet.
Artikel 233
Udvælgelse af eksterne revisionsorganer eller -eksperter
De uafhængige eksterne revisionsorganer eller -eksperter, som er omhandlet i artikel 23 i forordning (EU, Euratom) nr. 1141/2014, udvælges ved en udbudsprocedure. Varigheden af deres kontrakt må ikke overstige fem år. Efter to på hinanden følgende perioder skal de anses for at have interessekonflikter, som kan indvirke negativt på revisionens resultater.
AFSNIT XII
ANDRE INSTRUMENTER TIL BUDGETGENNEMFØRELSE
Artikel 234
EU-trustfonde for foranstaltninger udadtil
1.   Kommissionen kan med henblik på akutte nødhjælpsforanstaltninger og efterfølgende foranstaltninger, der er nødvendige for at reagere på en krise, eller på tematiske foranstaltninger oprette EU-trustfonde for foranstaltninger udadtil (»EU-trustfonde«) i henhold til en aftale, som indgås med andre donorer.
EU-trustfonde må kun oprettes, hvis aftaler med andre donorer har sikret bidrag fra andre kilder end budgettet.
Kommissionen hører Europa-Parlamentet og Rådet om sin hensigt om at oprette en EU-trustfond for nødhjælps- og kriseforanstaltninger.
Oprettelsen af en EU-trustfond for tematiske foranstaltninger skal godkendes af Europa-Parlamentet og Rådet.
Med henblik på tredje og fjerde afsnit gør Kommissionen sit udkast til afgørelse om oprettelse af en EU-trustfond tilgængelig for Europa-Parlamentet og Rådet. Sådanne udkast til afgørelser skal indeholde en beskrivelse af EU-trustfondens mål, begrundelsen for dens oprettelse i overensstemmelse med stk. 3, en angivelse af dens varighed og de foreløbige aftaler med andre donorer. I udkastet til afgørelse skal også indgå et udkast til en aftale om oprettelse, der skal indgås med andre donorer.
2.   Kommissionen forelægger sine udkast til afgørelser om finansiering af en EU-trustfond for det kompetente udvalg, der er omhandlet i den basisretsakt, i medfør af hvilken Unionen yder sit bidrag til EU-trustfonden. Det kompetente udvalg opfordres ikke til at udtale sig om de aspekter, som allerede er blevet forelagt Europa-Parlamentet og Rådet til høring eller godkendelse i henhold til stk. 1, tredje, fjerde henholdsvis femte afsnit.
3.   EU-trustfonde må kun oprettes og gennemføres på følgende betingelser:
a)
Unionens indsats indeholder en merværdi: trustfondenes målsætninger kan, navnlig på grund af deres omfang eller virkninger, bedre nås på EU-plan end på nationalt plan, og anvendelsen af de eksisterende finansieringsinstrumenter ville ikke være tilstrækkelig til at nå Unionens politikmål
b)
EU-trustfondene tilvejebringer klar politisk synlighed for Unionen og forvaltningsmæssige fordele samt bedre kontrol fra Unionens side med risici og udbetalinger af Unionens og andre donorers bidrag.
c)
EU-trustfondene duplikerer ikke andre eksisterende finansieringskanaler eller lignende instrumenter uden at tilføje noget nyt
d)
EU-trustfondenes målsætninger tilpasses målsætningerne for det EU-instrument eller den EU-budgetkonto, som de finansieres over.
4.   For hver EU-trustfond oprettes en bestyrelse med Kommissionen som formand for at sikre en retfærdig repræsentation af donorerne og for at træffe afgørelse om anvendelsen af midlerne. Bestyrelsen skal omfatte en repræsentant for hver af de medlemsstater, der ikke bidrager, som observatør. Reglerne for bestyrelsens sammensætning og vedtægterne fastlægges i aftalen om oprettelse af EU-trustfonden. Disse regler skal omfatte et krav om, at den endelige afgørelse om anvendelsen af midlerne kun kan vedtages, hvis Kommissionen stemmer for.
5.   EU-trustfonde oprettes med en begrænset varighed, som fastlægges i aftalen om oprettelse. Denne varighed kan forlænges ved en afgørelse truffet af Kommissionen efter proceduren i stk. 1 på anmodning fra bestyrelsen i den pågældende EU-trustfond og efter, at Kommissionen har forelagt en rapport, der begrunder forlængelsen, og som navnlig bekræfter, at betingelserne i stk. 3 er overholdt.
Europa-Parlamentet og/eller Rådet kan anmode Kommissionen om at standse bevillingerne til en EU-trustfond eller, hvor det er relevant, ændre aftalen om oprettelse med henblik på afvikling af en EU-trustfond, navnlig på grundlag af oplysninger i det i artikel 41, stk. 6, omhandlede arbejdsdokument. I sådanne tilfælde tilbageføres eventuelt resterende midler på et pro rata-grundlag til budgettet som en ordinær indtægt såvel som til de bidragende medlemsstater og øvrige donorer.
Artikel 235
Gennemførelse af EU-trustfonde for foranstaltninger udadtil
1.   EU-trustfonde gennemføres i overensstemmelse med principperne om forsvarlig økonomisk forvaltning, gennemsigtighed, proportionalitet, ikkeforskelsbehandling og ligebehandling og med de specifikke mål i de enkelte aftaler om oprettelse og under fuld overholdelse af Europa-Parlamentets og Rådets ret til kontrol med Unionens bidrag.
2.   Foranstaltninger, der finansieres af EU-trustfonde, kan gennemføres direkte af Kommissionen i medfør af artikel 62, stk. 1, første afsnit, litra a), og indirekte med de enheder, der gennemfører EU-midler i henhold til artikel 62, stk. 1, første afsnit, litra c), nr. i), ii), iii), v) og vi).
3.   Midlerne afsættes og udbetales af Kommissionens finansielle aktører som omhandlet i afsnit IV, kapitel 4. Hvervet som EU-trustfondens regnskabsfører varetages af Kommissionens regnskabsfører. Denne er ansvarlig for fastlæggelsen af regnskabsprocedurer og en kontoplan, der er fælles for alle EU-trustfonde. Kommissionens interne revisor, OLAF og Revisionsretten har samme beføjelser i forhold til EU-trustfonde som i forhold til andre foranstaltninger, der forestås af Kommissionen.
4.   Unionens og andre donorers bidrag må ikke integreres i budgettet og skal indbetales på en specifik bankkonto. Den specifikke bankkonto for EU-trustfonden åbnes og lukkes af regnskabsføreren. Alle transaktioner, som i løbet af regnskabsåret foretages på den specifikke bankkonto, dokumenteres fyldestgørende i EU-trustfondens regnskaber.
Unionens bidrag overføres til den specifikke bankkonto på grundlag af betalingsanmodninger, der er behørigt understøttet af overslag over udbetalinger, idet der tages højde for den saldo, der er til rådighed på kontoen og det heraf følgende behov for yderligere betalinger. Der skal årligt eller, hvor det er hensigtsmæssigt, halvårligt fremsendes overslag over udbetalinger.
Bidrag fra andre donorer bogføres, når de indbetales på den specifikke bankkonto for EU-trustfonden, med det beløb i euro, som er resultatet af omregningen ved modtagelsen af bidragene på den specifikke bankkonto. Renter, som er påløbet på EU-trustfondens specifikke bankkonto, investeres i EU-trustfonden, medmindre andet er fastsat i aftalen om oprettelse af EU-trustfonden.
5.   Kommissionen er bemyndiget til at bruge et beløb på højst 5 % af de midler, der samles i EU-trustfonden, til dækning af sine udgifter til forvaltningen for de år, hvor de bidrag, der er omhandlet i stk. 4, første gang blev anvendt. Uanset første punktum og for at undgå dobbeltopkrævning af omkostninger kan forvaltningsomkostninger som følge af EU-bidraget til EU-trustfonden, kun omfattes af det pågældende bidrag, i det omfang disse omkostninger ikke allerede er omfattet af andre budgetposter. Sådanne forvaltningsgebyrer sidestilles under EU-trustfondens løbetid med formålsbestemte indtægter som omhandlet i artikel 21, stk. 2, litra a), nr. ii).
Ud over årsberetningen omhandlet i artikel 252 opstiller regnskabsføreren regnskaberne for de transaktioner, som hver EU-trustfond udfører, to gange om året.
Kommissionen skal desuden rapportere månedligt om status for hver EU-trustfonds gennemførelse.
EU-trustfondene underkastes hvert år en uafhængig ekstern revision.
Artikel 236
Anvendelse af budgetstøtte
1.   Når den pågældende basisretsakt tillader det, kan Kommissionen yde budgetstøtte til et tredjeland, hvori følgende betingelser er opfyldt:
a)
tredjelandets forvaltning af de offentlige finanser er tilstrækkelig gennemsigtig, pålidelig og effektiv
b)
tredjelandet har indført tilstrækkeligt troværdige og relevante sektorpolitikker eller nationale politikker
c)
tredjelandet har indført stabilitetsorienterede makroøkonomiske politikker
d)
tredjelandet har indført en tilstrækkelig og rettidig adgang til fyldestgørende og velfunderede budgetoplysninger.
2.   Udbetalingen af EU-bidrag sker på grundlag af opfyldelse af de i stk. 1 omhandlede betingelser, herunder forbedret forvaltning af de offentlige finanser. Desuden kan nogle betalinger også være betinget af opfyldelsen af delmål, som måles med objektive resultatindikatorer, der afspejler resultater og fremgang over tid med hensyn til reformer i den pågældende sektor.
3.   I tredjelande støtter Kommissionen overholdelse af retsstatsprincippet, udvikling af parlamentarisk kontrol og af revisions- og korruptionsbekæmpende kapaciteter samt øget gennemsigtigheden og adgang til information for offentligheden.
4.   De tilhørende finansieringsaftaler, der er indgået med tredjelandet, skal indeholde:
a)
en forpligtelse for tredjelandet til at give Kommissionen pålidelige og rettidige oplysninger, som gør det muligt for Kommissionen at vurdere, om de i stk. 2 omhandlede betingelser er opfyldt
b)
en ret for Kommissionen til at suspendere finansieringsaftalen, hvis tredjelandet misligholder en forpligtelse vedrørende overholdelsen af menneskerettighederne, demokratiske principper og retsstatsprincippet samt i alvorlige tilfælde af korruption
c)
passende bestemmelser, i henhold til hvilke tredjelandet forpligter sig til øjeblikkeligt at tilbagebetale hele eller en del af den relevante driftsstøtte, såfremt det konstateres, at udbetalingen af de relevante EU-midler er gjort ugyldig som følge af alvorlige uregelmæssigheder, som kan tilskrives det pågældende land.
Med henblik på at behandle den i første afsnit, litra c), omhandlede tilbagebetaling kan artikel 101, stk. 1, andet afsnit, anvendes.
Artikel 237
Aflønnede eksterne eksperter
1.   For beløb under de tærskler, der er omhandlet i artikel 175, stk. 1, og på grundlag af den procedure, der er fastsat i nærværendes artikels stk. 3, kan EU-institutioner udvælge aflønnede eksterne eksperter til at bistå dem i forbindelse med evaluering af ansøgninger om tilskud, projekter og bud samt til at tilvejebringe udtalelser og yde rådgivning i særlige sager.
2.   Aflønnede eksterne eksperter aflønnes på grundlag af et fast beløb, der meddeles på forhånd, og udvælges på grundlag af deres faglige kapacitet. Udvælgelsen sker på grundlag af udvælgelseskriterier, som overholder principperne om ikkeforskelsbehandling, ligebehandling og undgåelse af interessekonflikter.
3.   En indkaldelse af interessetilkendegivelser offentliggøres på den pågældende EU-institutions websted.
Indkaldelsen af interessetilkendegivelser skal omfatte en beskrivelse af opgaverne, deres varighed og de betingelser, der er fastsat for vederlaget.
Der udarbejdes en liste over eksperter efter indkaldelsen af interessetilkendegivelser. Den er gyldig i højst fem år fra offentliggørelsen eller i den periode, hvor et flerårigt program i tilknytning til opgaverne løber.
4.   Enhver interesseret fysisk person kan indgive en ansøgning når som helst i gyldighedsperioden for indkaldelsen af interessetilkendegivelser undtagen i de sidste tre måneder af denne periode.
5.   Eksperter, der aflønnes over bevillingerne til forskning og teknologisk udvikling, ansættes efter de procedurer, der fastsættes af Europa-Parlamentet og Rådet i forbindelse med vedtagelsen af hvert enkelt forskningsrammeprogram, eller efter de tilsvarende regler for deltagelse. Med henblik på afsnit V, kapitel 2, afdeling 2, skal sådanne eksperter behandles som modtagere.
Artikel 238
Ulønnede eksperter
EU-institutioner kan godtgøre rejse- og opholdsudgifter afholdt af personer, der er inviteret eller bemyndiget af institutionerne, eller, hvor det er relevant, betale eventuelle andre godtgørelser til disse personer.
Artikel 239
Medlemsgebyrer og andre betalinger af kontingenter
Unionen kan betale bidrag i form af kontingenter til organer, hvori den har status som medlem eller observatør.
Artikel 240
Udgifter til EU-institutioners medlemmer og ansatte
EU-institutioner kan betale udgifter til EU-institutioners medlemmer og ansatte, herunder bidrag til sammenslutninger af nuværende og forhenværende medlemmer af Europa-Parlamentet, og bidrag til Europaskolerne.
AFSNIT XIII
ÅRSREGNSKABER OG ANDRE FORMER FOR REGNSKABSAFLÆGGELSE
KAPITEL 1
Årsregnskaber
Afdeling 1
Regnskabsregler
Artikel 241
Regnskabernes struktur
Unionens årsregnskaber skal udarbejdes for hvert regnskabsår, der begynder den 1. januar og slutter den 31. december. Disse regnskaber skal bestå af følgende:
a)
de konsoliderede regnskaber, hvoraf der i overensstemmelse med de i artikel 80 omhandlede regnskabsregler fremgår en konsolidering af regnskabsoplysningerne indeholdt i regnskaberne for EU-institutioner, for EU-organer omhandlet i artikel 70 og for andre organer, der opfylder kriterierne for regnskabskonsolidering
b)
de samlede beretninger om budgetgennemførelsen med en opstilling af de oplysninger, der findes i EU-institutioners beretninger om budgetgennemførelsen.
Artikel 242
Bilag
Hver postering i regnskaberne skal være baseret på passende bilag i overensstemmelse med artikel 75.
Artikel 243
Regnskaber
1.   Regnskaberne opstilles i millioner euro og i overensstemmelse med de regnskabsregler, der er omhandlet i artikel 80, og skal bestå af:
a)
balancen, der viser alle aktiver og passiver samt den finansielle stilling pr. 31. december i det foregående regnskabsår
b)
resultatopgørelsen, der viser det økonomiske resultat for det foregående regnskabsår
c)
pengestrømsopgørelsen, der viser regnskabsårets indbetalinger og udbetalinger og den endelige likviditetssaldo
d)
opgørelsen over bevægelser på nettoaktiver med en oversigt over bevægelser på reserver i løbet af regnskabsåret og de kumulerede resultater.
2.   Noterne til regnskabet indeholder supplerende oplysninger om og bemærkninger til oplysningerne i de i stk. 1 omhandlede regnskaber og giver alle de yderligere oplysninger, der foreskrives i de regnskabsregler, der er omhandlet i artikel 80 og i internationalt anerkendt regnskabspraksis, når disse oplysninger er relevante for Unionens virksomhed. Noterne skal som minimum indeholde følgende:
a)
regnskabsprincipper, -regler og -metoder
b)
forklarende noter med yderligere oplysninger, der ikke findes i selve regnskabet, men som er nødvendige for at give et retvisende billede af regnskaberne.
3.   Regnskabsføreren foretager efter regnskabsårets udløb og frem til fremsendelsen af det almindelige regnskab sådanne korrektioner, som uden at medføre udbetalinger eller indbetalinger med virkning for det pågældende år, er nødvendige for et korrekt og retvisende billede af de pågældende regnskaber.
Afdeling 2
Beretninger om budgetgennemførelsen
Artikel 244
Beretninger om budgetgennemførelsen
1.   Beretningerne om budgetgennemførelsen opstilles i millioner euro og skal være sammenlignelige år for år. De skal bestå af:
a)
beretninger, der sammenfatter alle regnskabsårets budgettransaktioner med hensyn til indtægter og udgifter
b)
resultatet af budgetgennemførelsen, der beregnes på grundlag af den årlige budgetsaldo, der er omhandlet i afgørelse 2014/335/EU, Euratom
c)
forklarende noter, der indeholder supplerende oplysninger om og bemærkninger til de i beretningerne indeholdte oplysninger.
2.   Strukturen af beretningerne om budgetgennemførelsen skal være den samme som selve budgettets.
3.   Beretningerne om budgetgennemførelsen indeholder:
a)
oplysninger om indtægter, navnlig ændringer i indtægtsoverslagene, indtægterne og de konstaterede fordringer
b)
oplysninger, der viser ændringer i de samlede disponible forpligtelses- og betalingsbevillinger
c)
oplysninger om, hvordan de samlede disponible forpligtelses- og betalingsbevillinger er udnyttet
d)
oplysninger, der viser de udestående forpligtelser, de forpligtelser, som er fremført fra det foregående regnskabsår, og de forpligtelser, som er indgået i løbet af regnskabsåret.
4.   For så vidt angår oplysningerne om indtægter vedlægges beretningen om budgetgennemførelsen en opgørelse, der for hver medlemsstat viser fordelingen af de fordringer vedrørende egne indtægter, for hvilke der er udstedt indtægtsordre, men som ved regnskabsårets udløb endnu udestår.
Afdeling 3
Tidsplan for årsregnskaber
Artikel 245
Foreløbige regnskaber
1.   Regnskabsførerne for andre EU-institutioner end Kommissionen og for de organer, der er omhandlet i artikel 241, sender senest den 1. marts det følgende regnskabsår deres foreløbige årsregnskab til Kommissionens regnskabsfører og Revisionsretten.
2.   Regnskabsførerne for andre EU-institutioner end Kommissionen og for de organer, der er omhandlet i artikel 241, sender senest den 1. marts det følgende regnskabsår de regnskabsoplysninger, som er nødvendige med henblik på konsolideringen, til Kommissionens regnskabsfører på den måde og i det format, der fastlægges af sidstnævnte.
3.   Kommissionens regnskabsfører konsoliderer de i stk. 2 omhandlede foreløbige årsregnskaber med Kommissionens foreløbige årsregnskab og sender senest den 31. marts det følgende regnskabsår Revisionsretten Kommissionens foreløbige årsregnskab og Unionens konsoliderede foreløbige årsregnskab via elektroniske kommunikationsmidler.
Artikel 246
Godkendelse af det endelige konsoliderede årsregnskab
1.   Revisionsretten fremsætter senest den 1. juni sine bemærkninger til de foreløbige årsregnskaber for alle EU-institutioner med undtagelse af Kommissionen og for hvert af de organer, der er omhandlet i artikel 241, og fremsætter senest den 15. juni sine bemærkninger til Kommissionens foreløbige årsregnskab og Unionens konsoliderede foreløbige årsregnskab.
2.   Regnskabsførerne for andre EU-institutioner end Kommissionen og for de organer, der er omhandlet i artikel 241, sender senest den 15. juni de krævede regnskabsoplysninger til Kommissionens regnskabsfører på den måde og i det format, der fastlægges af sidstnævnte med henblik på udarbejdelse af det endelige konsoliderede årsregnskab.
Alle EU-institutioner med undtagelse af Kommissionen samt hvert af de organer, der er omhandlet i artikel 241, sender senest den 1. juli deres endelige årsregnskab til Europa-Parlamentet, Rådet, Revisionsretten og Kommissionens regnskabsfører.
3.   Regnskabsførerne for hver af EU-institutionerne og for hvert af de organer, der er omhandlet i artikel 241, sender på samme dato som fremsendelsen af vedkommendes endelige årsregnskaber en forvaltningserklæring, der dækker disse endelige årsregnskaber, til Revisionsretten med kopi til Kommissionens regnskabsfører.
Det endelige årsregnskab ledsages af en note fra regnskabsføreren, hvori sidstnævnte erklærer, at det endelige årsregnskab er udfærdiget i overensstemmelse med dette afsnit og med de gældende regnskabsmæssige principper, regler og metoder, der er angivet i noterne til årsregnskabet.
4.   Kommissionens regnskabsfører udarbejder det endelige konsoliderede årsregnskab på grundlag af de oplysninger, som de øvrige EU-institutioner, med undtagelse af Kommissionen, og de organer, som er omhandlet i artikel 241, har meddelt i henhold til stk. 2.
Det endelige konsoliderede årsregnskab ledsages af en note fra Kommissionens regnskabsfører, hvori sidstnævnte erklærer, at det endelige konsoliderede årsregnskab er udfærdiget i overensstemmelse med dette afsnit og med de gældende regnskabsmæssige principper, regler og metoder, der er angivet i noterne til årsregnskabet.
5.   Kommissionen godkender det endelige konsoliderede årsregnskab og sit eget endelige årsregnskab og sender dem senest den 31. juli til Europa-Parlamentet, Rådet og Revisionsretten via elektroniske kommunikationsmidler.
Senest samme dato fremsender Kommissionens regnskabsfører en forvaltningserklæring, der dækker det endelige konsoliderede årsregnskab, til Revisionsretten.
6.   Det endelige konsoliderede årsregnskab offentliggøres senest den 15. november i 
Den Europæiske Unions Tidende
 sammen med den revisionserklæring, som Revisionsretten afgiver i overensstemmelse med artikel 287 i TEUF og artikel 106A i Euratomtraktaten.
KAPITEL 2
Integreret regnskabs- og ansvarlighedsrapportering
Artikel 247
Integreret regnskabs- og ansvarlighedsrapportering
1.   Senest den 31. juli det følgende regnskabsår sender Kommissionen Europa-Parlamentet og Rådet et integreret sæt af rapporter om regnskab og ansvarlighed, der indeholder:
a)
det endelige konsoliderede årsregnskab som omhandlet i artikel 246
b)
den årlige forvaltnings- og effektivitetsrapport med en klar og koncis sammenfatning af de resultater vedrørende intern kontrol og finansiel forvaltning, der er omhandlet i de årlige aktivitetsrapporter fra hver ved delegation bemyndigede anvisningsberettigede, herunder oplysninger om de vigtigste ledelsesmæssige ordninger i Kommissionen samt:
i)
en vurdering af omfanget af fejl i Unionens udgifter på grundlag af en konsekvent metode og et skøn over fremtidige korrektioner
ii)
oplysninger om forebyggende og korrigerende foranstaltninger, der omfatter budgettet, som skal vise den finansielle virkning af de foranstaltninger, der er truffet for at beskytte budgettet mod udgifter, der er afholdt retsstridigt
iii)
oplysninger om gennemførelsen af Kommissionens strategi for bekæmpelse af svig
c)
en langsigtet prognose for fremtidige ind- og udgående pengestrømme for de næste fem år baseret på de gældende flerårige finansielle rammer og afgørelse 2014/335/EU, Euratom
d)
den årlige interne revisionsberetning, der er omhandlet i artikel 118, stk. 4
e)
evalueringen af Unionens finanser på grundlag af de opnåede resultater som omhandlet i artikel 318 i TEUF, idet der navnlig vurderes fremskridt hen imod opfyldelse af politiske mål under hensyntagen til resultatindikatorer som omhandlet i denne forordnings artikel 33.
f)
rapporten om opfølgning på decharge som omhandlet i artikel 261, stk. 3.
2.   Den integrerede regnskabs- og ansvarlighedsrapportering, der er omhandlet i stk. 1, præsenterer hver rapport på en særskilt og let identificerbar måde. Hver enkelt rapport skal stilles til rådighed for Europa-Parlamentet, Rådet og Revisionsretten senest den 30. juni, med undtagelse af det endelige konsoliderede årsregnskab.
KAPITEL 3
Budgetrapportering og andre former for regnskabsaflæggelse
Artikel 248
Månedlig rapportering om budgetgennemførelsen
Ud over de årlige regnskaber og beretninger, der er omhandlet i artikel 243 og 244, sender Kommissionens regnskabsfører en gang om måneden Europa-Parlamentet og Rådet taloplysninger, der mindst er aggregeret på kapitelniveau såvel som separat opdelt på kapitel, artikel og konto, om budgetgennemførelsen; tallene skal for samtlige disponible bevillingers vedkommende dække både indtægter og udgifter. Disse taloplysninger skal også specificere, hvorledes fremførte bevillinger er blevet udnyttet.
Taloplysningerne skal stilles til rådighed senest ti arbejdsdage efter udgangen af hver måned via Kommissionens websted.
Artikel 249
Årlig beretning om den budgetmæssige og økonomiske forvaltning
1.   Hver EU-institution og hvert organ, der er omhandlet i artikel 241, udarbejder en beretning om den budgetmæssige og økonomiske forvaltning i regnskabsåret.
De stiller senest den 31. marts det følgende regnskabsår beretningen til rådighed for Europa-Parlamentet, Rådet og Revisionsretten.
2.   Den i stk. 1 omhandlede beretning skal indeholde sammenfattende oplysninger om bevillingsoverførsler mellem de forskellige budgetposter.
Artikel 250
Årlig beretning om finansielle instrumenter, budgetgarantier og finansiel bistand
Kommissionen aflægger hvert år beretning til Europa-Parlamentet og Rådet om finansielle instrumenter, budgetgarantier, finansiel bistand og eventualforpligtelser i overensstemmelse med artikel 41, stk. 4 og 5, og med artikel 52, stk. 1, litra d) og e). Disse oplysninger stilles samtidig til rådighed for Revisionsretten.
Artikel 251
Beretning om status over regnskabsmæssige problemer
Kommissionens regnskabsfører sender senest den 15. september hvert år Europa-Parlamentet og Rådet en beretning, som indeholder oplysninger om aktuelle risici, der er konstateret, generelle tendenser, man har bemærket, nye regnskabsmæssige problemer, man er stødt på, og fremskridt med hensyn til regnskabsmæssige spørgsmål, herunder hvor disse er rejst af Revisionsretten, samt oplysninger om inddrivelser.
Artikel 252
Beretning om EU-trustfonde for foranstaltninger udadtil
Kommissionen aflægger hvert år i overensstemmelse med artikel 41, stk. 6, beretning til Europa-Parlamentet og Rådet om de aktiviteter, der støttes via de i artikel 234 omhandlede EU-trustfonde, om deres gennemførelse og præstation og om deres regnskaber.
Den pågældende EU-trustfonds bestyrelse godkender den årsberetning for EU-trustfonden, som den anvisningsberettigede har udarbejdet. Bestyrelsen godkender også de endelige årsregnskaber, som den anvisningsberettigede har udarbejdet. Bestyrelsen skal forelægge de endelige årsregnskaber for Europa-Parlamentet og Rådet i forbindelse med Kommissionens dechargeprocedure.
Artikel 253
Offentliggørelse af oplysninger om modtagere
Kommissionen skal offentliggøre oplysninger om modtagere i overensstemmelse med artikel 38.
AFSNIT XIV
EKSTERN REVISION OG DECHARGE
KAPITEL 1
Ekstern revision
Artikel 254
Ekstern revision udført af Revisionsretten
Europa-Parlamentet, Rådet og Kommissionen underretter snarest muligt Revisionsretten om alle afgørelser og foranstaltninger truffet i henhold til artikel 12, 16, 21, 29, 30, 32 og 43.
Artikel 255
Regler og procedure for revisionen
1.   Ved Revisionsrettens undersøgelse af lovligheden og den formelle rigtighed af indtægterne og udgifterne henses til traktaterne, budgettet, denne forordning, de delegerede retsakter, der er vedtaget i henhold til denne forordning, samt alle andre relevante retsakter, der er vedtaget i henhold til traktaterne. Ved undersøgelsen kan der tages hensyn til programmernes og de tilknyttede tilsyns- og kontrolsystemers flerårige karakter.
2.   Under udførelsen af sit hverv har Revisionsretten på de betingelser, der er fastsat i artikel 257, adgang til alle dokumenter og oplysninger, der angår tjenestegrenes og organers økonomiske forvaltning i forbindelse med operationer, der helt eller delvis finansieres af Unionen. Den har beføjelse til at høre enhver ansat, der har ansvaret for en indtægts- eller udgiftstransaktion, og til at benytte enhver af de revisionsprocedurer, som tjenestegrenene eller organerne råder over. Revision i medlemsstater foretages i samarbejde med de nationale revisionsinstitutioner eller, såfremt disse ikke har de fornødne beføjelser, de kompetente nationale myndigheder. Revisionsretten og medlemsstaternes nationale revisionsinstitutioner samarbejder på grundlag af tillid, men samtidig således, at de bevarer deres uafhængighed.
Revisionsretten kan for at indhente alle nødvendige oplysninger med henblik på udførelsen af det hverv, den er blevet pålagt ved traktaterne eller ved retsakter udstedt i henhold til traktaterne, efter egen anmodning være til stede ved den revision, der foretages af enhver EU-institution eller på dennes vegne som led i budgetgennemførelsen.
På Revisionsrettens anmodning skal hver EU-institution bemyndige finansielle institutioner, i hvilke Unionen har indeståender, til at give Revisionsretten mulighed for at sikre, at de eksterne oplysninger stemmer overens med regnskabet.
3.   Med henblik på udførelsen af sit hverv meddeler Revisionsretten de EU-institutioner og myndigheder, der er omfattet af denne forordning, navnene på de ansatte, der er bemyndiget til at revidere de pågældende institutioner og myndigheder.
Artikel 256
Kontrol af værdipapir- og kassebeholdning
Revisionsretten sørger for, at alle værdipapirer og midler, der er deponeret eller findes som kassebeholdning, kontrolleres på grundlag af attester underskrevet af depositarerne eller officielle erklæringer vedrørende kasse- eller værdipapirbeholdninger. Den kan selv foretage sådan kontrol.
Artikel 257
Revisionsrettens adgangsret
1.   EU-institutioner, de organer, der forvalter indtægter eller udgifter på Unionens vegne, og modtagere yder Revisionsretten al den bistand og giver den alle de oplysninger, som den finder nødvendig for udførelsen af sit hverv. Hvis Revisionsretten anmoder om det, giver de adgang til alle bilag vedrørende tildeling og gennemførelse af kontrakter finansieret over budgettet, alle regnskaber over penge eller materialer, alle bilag, herunder regnskabsbilag, såvel som dertil hørende administrative dokumenter, alle bilag vedrørende indtægter og udgifter, alle fortegnelser, alle organisationsplaner, som Revisionsretten finder nødvendige i forbindelse med revisionen af årsregnskabet og beretningerne om budgetgennemførelsen på grundlag af bilag eller revision på stedet, og i samme øjemed alle dokumenter og oplysninger, der produceres eller opbevares elektronisk. Revisionsrettens adgangsret skal, hvor sådan adgang er relevant for revisionen, omfatte adgang til det IT-system, der anvendes til forvaltning af de indtægter eller udgifter, som er omfattet af dens revision.
De berørte nationale myndigheders interne revisionsorganer og andre tjenester yder Revisionsretten al den bistand, som den finder nødvendig for udførelsen af sit hverv.
2.   Ansatte, hvis arbejde skal kontrolleres af Revisionsretten, har pligt til at:
a)
fremvise kontantbeholdning, værdipapirer og materiale af enhver art og bilagene vedrørende forvaltningen af de midler, som de er overladt, såvel som alle bøger, registre og andre dokumenter, der har tilknytning dertil
b)
forelægge korrespondance og alle andre dokumenter, der er nødvendige for, at den revision, der er omhandlet i artikel 255, kan gennemføres fuldt ud.
Kun Revisionsretten kan anmode om at få meddelt de oplysninger, der er omhandlet i første afsnit, litra b).
3.   Revisionsretten har beføjelse til at kontrollere dokumenter vedrørende Unionens indtægter og udgifter, der opbevares af EU-institutioners tjenestegrene, navnlig de tjenestegrene, der har ansvar for beslutninger vedrørende disse indtægter og udgifter, af organer, der forvalter indtægter eller udgifter på Unionens vegne, og af fysiske eller juridiske personer, der får udbetalt midler over budgettet.
4.   Kontrollen af indtægters og udgifters lovlighed og formelle rigtighed og kontrollen af, at den økonomiske forvaltning har været forsvarlig, omfatter også anvendelsen af EU-midler, som organer uden for EU-institutionerne har modtaget som bidrag.
5.   EU-finansiering, der udbetales til modtagere uden for EU-institutionerne, er betinget af, at der foreligger en skriftlig accept fra disse modtagere eller, hvis sådan accept ikke foreligger, fra kontrahenterne eller underleverandørerne af at lade Revisionsretten revidere anvendelsen af den finansiering, der er ydet.
6.   Kommissionen skal, hvis Revisionsretten anmoder om det, give den alle oplysninger om lånoptagelses- og långivningstransaktioner.
7.   Anvendelsen af integrerede EDB-systemer må ikke begrænse Revisionsrettens adgang til bilag. Når det er teknisk muligt, gives Revisionsretten elektronisk adgang til at anvende de data og dokumenter, der er nødvendige for revisionen, i egne lokaler og i overensstemmelse med relevante sikkerhedsregler.
Artikel 258
Revisionsrettens årsberetning
1.   Revisionsretten sender senest den 30. juni Kommissionen og de øvrige berørte EU-institutioner de eventuelle bemærkninger, som efter dens opfattelse bør medtages i dens årsberetning. Disse bemærkninger behandles fortroligt og er genstand for en kontradiktorisk procedure. Hver EU-institution sender senest den 15. oktober Revisionsretten sit svar. Alle andre EU-institutioner end Kommissionen sender samtidig deres svar til Kommissionen.
2.   Revisionsrettens årsberetning indeholder en vurdering af, om den økonomiske forvaltning har været forsvarlig.
3.   Revisionsrettens årsberetning indeholder et afsnit for hver EU-institution og for den fælles hensættelsesfond. Revisionsretten kan tilføje enhver form for sammendrag eller generelle bemærkninger, som den finder relevante.
4.   Revisionsretten sender senest den 15. november de myndigheder, der er ansvarlige for meddelelse af decharge, og de øvrige EU-institutioner sin årsberetning med EU-institutionernes svar og sørger for offentliggørelse heraf i 
Den Europæiske Unions Tidende
.
Artikel 259
Revisionsrettens særberetninger
1.   Revisionsretten sender den berørte EU-institution eller det berørte organ alle bemærkninger, som efter dens opfattelse bør medtages i en særberetning. Disse bemærkninger behandles fortroligt og er genstand for en kontradiktorisk procedure.
Den berørte EU-institution eller det berørte organ underretter i almindelighed Revisionsretten om sine eventuelle svar vedrørende disse bemærkninger inden for seks uger efter fremsendelsen af disse bemærkninger. Denne periode suspenderes i behørigt begrundede tilfælde, navnlig hvor det under den kontradiktoriske procedure er nødvendigt for den berørte EU-institution eller det berørte EU-organ at få feedback fra medlemsstaterne for at kunne færdiggøre sit svar.
Den berørte EU-institution eller det berørte organ forholder sig i sit svar direkte og udelukkende til Revisionsrettens bemærkninger.
Efter anmodning fra Revisionsretten eller den berørte EU-institution eller det berørte organ kan svarene behandles af Europa-Parlamentet og Rådet efter offentliggørelse af beretningen.
Revisionsretten sikrer, at særberetninger udarbejdes og vedtages inden for en passende periode, som i almindelighed ikke overstiger 13 måneder.
Særberetningerne sendes sammen med de berørte EU-institutioners eller -organers svar straks til Europa-Parlamentet og Rådet, der hver især, og hvor det er relevant sammen med Kommissionen, afgør, hvordan der skal følges op herpå.
Revisionsretten tager alle nødvendige skridt til at sikre, at de berørte EU-institutioners eller -organers svar på dens bemærkninger samt tidsplanen for udarbejdelse af særberetningen offentliggøres sammen med særberetningen.
2.   Hvis de udtalelser, der er omhandlet i artikel 287, stk. 4, andet afsnit, i TEUF, ikke vedrører udkast eller forslag til retsakter, som den har fået forelagt til høring som led i lovgivningsproceduren, kan Revisionsretten offentliggøre dem i 
Den Europæiske Unions Tidende
. Revisionsretten træffer beslutning om offentliggørelsen efter høring af den EU-institution, der har anmodet om udtalelsen, eller som berøres af den. Offentliggjorte udtalelser skal ledsages af de berørte EU-institutioners eventuelle bemærkninger.
KAPITEL 2
Decharge
Artikel 260
Tidsplan for dechargeproceduren
1.   Efter henstilling fra Rådet, der træffer afgørelse med kvalificeret flertal, meddeler Europa-Parlamentet inden den 15. maj i år n+2 Kommissionen decharge for gennemførelsen af budgettet for regnskabsåret n.
2.   Hvis den frist, der er omhandlet i stk. 1, ikke kan overholdes, oplyser Europa-Parlamentet eller Rådet Kommissionen om årsagerne hertil.
3.   Hvis Europa-Parlamentet udsætter afgørelsen om decharge, udfolder Kommissionen enhver bestræbelse på snarest muligt at træffe foranstaltninger for at fjerne eller gøre det lettere at fjerne hindringerne for afgørelsen.
Artikel 261
Dechargeproceduren
1.   Dechargeafgørelsen omfatter regnskaberne over alle Unionens indtægter og udgifter, den heraf følgende saldo og Unionens aktiver og passiver som opført på balancen.
2.   Med henblik på at meddele decharge gennemgår Europa-Parlamentet næst efter Rådet regnskaberne, oversigten samt evalueringsrapporten omhandlet i artikel 318 i TEUF. Europa-Parlamentet gennemgår også Revisionsrettens årsberetning med tilhørende svar fra de reviderede EU-institutioner, Revisionsrettens eventuelle relevante særberetninger for det pågældende regnskabsår og Revisionsrettens erklæring om regnskabernes rigtighed og de underliggende transaktioners lovlighed og formelle rigtighed.
3.   Hvis Europa-Parlamentet anmoder derom, forelægger Kommissionen det alle de oplysninger, der er nødvendige for, at dechargeproceduren vedrørende det pågældende regnskabsår kan forløbe tilfredsstillende, i overensstemmelse med artikel 319 i TEUF.
Artikel 262
Opfølgende foranstaltninger
1.   I overensstemmelse med artikel 319 i TEUF og artikel 106A i Euratomtraktaten træffer EU-institutioner og EU-organer som omhandlet i denne forordnings artikel 70 og 71 alle egnede foranstaltninger til at efterkomme bemærkningerne i Europa-Parlamentets afgørelse om decharge samt de kommentarer, der ledsager Rådets henstilling om decharge.
2.   Efter anmodning fra Europa-Parlamentet eller Rådet aflægger EU-institutioner og EU-organer som omhandlet i artikel 70 og 71 beretning om, hvilke foranstaltninger de har truffet på baggrund af disse bemærkninger og kommentarer og navnlig om de instrukser, de har givet de af deres tjenestegrene, der har ansvaret for budgetgennemførelsen. Medlemsstaterne samarbejder med Kommissionen ved at underrette den om, hvilke foranstaltninger de har truffet for at efterkomme disse bemærkninger, så Kommissionen kan tage hensyn hertil i sin egen beretning. EU-institutionernes og de i artikel 70 og 71 omhandlede EU-organers beretninger tilsendes ligeledes Revisionsretten.
Artikel 263
Særlige bestemmelser vedrørende EU-Udenrigstjenesten
EU-Udenrigstjenesten er underlagt procedurerne i artikel 319 i TEUF og i denne forordnings artikel 260, 261 og 262. EU-Udenrigstjenesten samarbejder fuldt ud med de EU-institutioner, der er inddraget i dechargeproceduren, og tilvejebringer, hvor det er relevant, de nødvendige supplerende oplysninger, herunder ved at deltage i de relevante organers møder.
AFSNIT XV
ADMINISTRATIONSBEVILLINGER
Artikel 264
Almindelige bestemmelser
1.   Administrationsbevillinger er ikkeopdelte bevillinger.
2.   Dette afsnit finder anvendelse på de i artikel 47, stk. 4, omhandlede administrationsbevillinger, og på administrationsbevillinger til andre EU-institutioner end Kommissionen.
Budgetforpligtelser, der svarer til administrationsbevillinger, hvis type er fælles for flere afsnit, og som forvaltes samlet, kan opføres samlet i budgetregnskabet i overensstemmelse med den klassifikation efter type, der er omhandlet i artikel 47, stk. 4.
De hertil svarende udgifter konteres på budgetposterne for hvert afsnit efter samme fordeling som bevillingerne.
3.   Administrationsudgifter som følge af kontrakter, der dækker perioder på mere end et regnskabsår, enten i overensstemmelse med lokal sædvane, eller fordi der er tale om levering af udstyr, konteres budgettet for det regnskabsår, hvori de afholdes.
4.   Der kan på de betingelser, der er fastsat i vedtægten og i de særlige bestemmelser vedrørende EU-institutioners medlemmer, udbetales forskud til personalet og til EU-institutioners medlemmer.
Artikel 265
Forudbetalinger
Udgifter som omhandlet i artikel 11, stk. 2, litra a), der ifølge retlige eller kontraktlige bestemmelser skal betales forud, kan fra den 1. december give anledning til betaling, der konteres bevillingerne for det følgende regnskabsår. I så fald finder det i artikel 11, stk. 2, fastsatte loft ikke anvendelse.
Artikel 266
Særlige bestemmelser vedrørende byggeprojekter
1.   Hver EU-institution forelægger senest den 1. juni hvert år Europa-Parlamentet og Rådet et arbejdsdokument om sin ejendomspolitik, der skal indeholde følgende oplysninger:
a)
for hver enkelt bygning de udgifter og etagearealer, der dækkes af bevillingerne under de tilsvarende budgetposter. Udgifterne skal omfatte omkostningerne til indretning af bygningen, men ikke de andre forbrugsafgifter
b)
den forventede udvikling i den samlede programmering af etagearealer og beliggenhed for de kommende år med en beskrivelse af allerede kendte byggeprojekter, der er i planlægningsfasen
c)
endelige betingelser og omkostninger samt relevante oplysninger vedrørende projektgennemførelsen for nye byggeprojekter, der tidligere er blevet forelagt Europa-Parlamentet og Rådet efter proceduren i stk. 2 og 3, og som ikke er medtaget i det foregående års arbejdsdokumenter.
2.   For ethvert byggeprojekt, der sandsynligvis vil få betydelige finansielle konsekvenser for budgettet, skal den berørte EU-institution så tidligt som muligt og under alle omstændigheder, inden der foretages undersøgelser af det lokale marked i tilfælde af ejendomskontrakter, eller inden der iværksættes indkaldelse af bud i tilfælde af bygge- og anlægsarbejder, underrette Europa-Parlamentet og Rådet om det etageareal, der er behov for, og om den foreløbige planlægning.
3.   For ethvert byggeprojekt, der sandsynligvis vil få betydelige finansielle konsekvenser for budgettet, forelægger den berørte EU-institution Europa-Parlamentet og Rådet byggeprojektet, navnlig dets specificerede anslåede omkostninger og finansieringen heraf, herunder en eventuel anvendelse af formålsbestemte indtægter som omhandlet i artikel 21, stk. 3, litra e), samt en liste over udkast til de kontrakter, der påtænkes anvendt, og anmoder om Europa-Parlamentets og Rådets godkendelse, inden kontrakterne indgås. På den berørte EU-institutions anmodning behandles dokumenter, der fremsendes vedrørende byggeprojektet, fortroligt.
Bortset fra i force majeure-situationer som omhandlet i stk. 4 behandler Europa-Parlamentet og Rådet byggeprojektet inden for fire uger fra den dato, hvor begge institutioner har modtaget det.
Byggeprojektet anses for godkendt ved udløbet af fristen på fire uger, medmindre Europa-Parlamentet eller Rådet inden for denne frist træffer en afgørelse, som går imod forslaget.
Såfremt Europa-Parlamentet og/eller Rådet inden for fristen på fire uger giver udtryk for betænkeligheder, forlænges denne frist én gang med to uger.
Såfremt Europa-Parlamentet eller Rådet træffer en afgørelse, som går imod byggeprojektet, trækker den pågældende EU-institution sit forslag tilbage og kan fremsætte et nyt.
4.   I force majeure-situationer, som skal behørigt begrundes, kan de oplysninger, der er foreskrevet i stk. 2, fremsendes samtidig med byggeprojektet. Europa-Parlamentet og Rådet behandler byggeprojektet inden for to uger fra den dato, hvor begge institutioner har modtaget det. Byggeprojektet anses for at være godkendt ved udløbet af denne frist på to uger, medmindre Europa-Parlamentet og/eller Rådet inden for denne frist træffer en afgørelse, som går imod forslaget.
5.   Følgende anses som byggeprojekter, som sandsynligvis vil få betydelige konsekvenser for budgettet:
a)
erhvervelse af jord
b)
erhvervelse, salg, strukturel renovering, opførelse af bygninger eller projekter, der kombinerer disse elementer, som skal gennemføres inden for samme tidsramme, til en værdi af mere end 3 000 000 EUR
c)
erhvervelse, strukturel renovering, opførelse af bygninger eller projekter, der kombinerer disse elementer, som skal gennemføres inden for samme tidsramme, til en værdi af mere end 2 000 000 EUR, i tilfælde af at prisen efter en uafhængig eksperts vurdering udgør mere end 110 % af hjemmemarkedsprisen for sammenlignelige ejendomme
d)
salg af jordstykker eller bygninger, i tilfælde af at prisen efter en uafhængig eksperts vurdering udgør mindre end 90 % af hjemmemarkedsprisen for sammenlignelige ejendomme
e)
nye ejendomskontrakter, herunder brugsretter, langfristede lejemål og fornyelse af eksisterende ejendomskontrakter på mindre favorable vilkår, som ikke er omfattet af litra b), med en årlig leje på mindst 750 000 EUR
f)
forlængelse eller fornyelse af eksisterende ejendomskontrakter, herunder brugsret og langfristede lejemål, på samme eller mere favorable vilkår med en årlig leje på mindst 3 000 000 EUR.
Dette stykke finder også anvendelse på byggeprojekter, der har interinstitutionel karakter, samt på EU-delegationer.
De tærskler, der er omhandlet i første afsnit, litra b-f), omfatter omkostningerne ved indretning af bygningen. Hvad angår lejekontrakter og kontrakter om brugsretter, omfatter disse tærskler omkostningerne til indretning af bygningen, men ikke de andre forbrugsafgifter.
6.   Uden at det berører artikel 17, kan et ejendomserhvervelsesprojekt finansieres ved hjælp af et lån med forbehold af Europa-Parlamentets og Rådets forhåndsgodkendelse.
Indgåelse af låneaftaler og tilbagebetaling af lån skal ske i overensstemmelse med princippet om forsvarlig økonomisk forvaltning og under behørig hensyntagen til Unionens økonomiske interesser.
Når EU-institutionen foreslår at finansiere erhvervelsen ved hjælp af et lån, skal den finansieringsplan, som den pågældende EU-institution skal fremsende sammen med anmodningen om forhåndsgodkendelse, navnlig specificere det maksimale finansieringsniveau, finansieringsperioden, typen af finansiering, finansieringsvilkårene og besparelser i sammenligning med andre typer kontraktforhold.
Europa-Parlamentet og Rådet behandler anmodningen om forhåndsgodkendelse inden for fire uger fra den dato, hvor begge institutioner har modtaget anmodningen, hvilket kan forlænges én gang med to uger. Erhvervelsen finansieret ved hjælp af et lån anses for at være afvist, hvis ikke Europa-Parlamentet og Rådet udtrykkeligt godkender den inden for fristen.
Artikel 267
Procedure for tidlig underretning og forhåndsgodkendelsesprocedure
1.   Den procedure for tidlig underretning, som er fastsat i artikel 266, stk. 2, og den forhåndsgodkendelsesprocedure, som er fastsat i artikel 266, stk. 3 og 4, finder ikke anvendelse på erhvervelse af jord gratis eller for et symbolsk beløb.
2.   Den procedure for tidlig underretning, der er fastsat i artikel 266, stk. 2, og den forhåndsgodkendelsesprocedure, som er fastsat i artikel 266, stk. 3 og 4, finder også anvendelse på beboelsesejendomme, hvis erhvervelsen, den strukturelle renovering, opførelsen af bygninger eller projekter, der kombinerer disse elementer, som skal gennemføres inden for samme tidsramme, har en værdi af mere end 2 000 000 EUR, og prisen udgør mere end 110 % af hjemmemarkedsprisen eller lejeindekset for sammenlignelige ejendomme. Europa-Parlamentet og Rådet kan anmode den ansvarlige EU-institution om enhver oplysning vedrørende beboelsesejendomme.
3.   Under undtagelsesvise eller hastende politiske omstændigheder kan den tidlige underretning omhandlet i artikel 266, stk. 2, om byggeprojekter, der vedrører EU-delegationer eller kontorer i tredjelande, fremsendes sammen med byggeprojektet i henhold til artikel 266, stk. 3. I sådanne tilfælde gennemføres proceduren for tidlig underretning og forhåndsgodkendelsesproceduren ved først givne lejlighed.
For beboelsesejendomsprojekter i tredjelande skal proceduren for tidlig underretning og forhåndsgodkendelsesproceduren foregå sammen.
4.   Forhåndsgodkendelsesproceduren i artikel 266, stk. 3 og 4, finder ikke anvendelse på forberedende kontrakter eller undersøgelser, som er nødvendige for at vurdere de specifikke omkostninger og finansieringen af byggeprojektet.
AFSNIT XVI
ANMODNINGER OM OPLYSNINGER OG DELEGEREDE RETSAKTER
Artikel 268
Europa-Parlamentets og Rådets anmodninger om oplysninger
Europa-Parlamentet og Rådet har ret til at indhente alle relevante oplysninger og forklaringer vedrørende budgetspørgsmål, der henhører under deres kompetenceområder.
Artikel 269
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 70, stk. 1, artikel 71, stk. 3, artikel 161 og artikel 213, stk. 2, andet og tredje afsnit, tillægges Kommissionen for en periode, der udløber den 31. december 2020. Kommissionen udarbejder en rapport vedrørende delegationen af beføjelser senest den 31. december 2018. Delegationen af beføjelser forlænges stiltiende for perioder af samme varighed som efterfølgende flerårige finansielle rammer, medmindre Europa-Parlamentet eller Rådet modsætter sig en sådan forlængelse senest tre måneder inden udløbet af hver periode for den tilsvarende flerårige finansielle ramme.
3.   Den i artikel 70, stk. 1, artikel 71, stk. 3, artikel 161 og artikel 213, stk. 2, andet og tredje afsnit, omhandlede delegation af beføjelser kan til enhver tid tilbagekaldes af Europa-Parlamentet eller Rådet. En afgørelse om tilbagekaldelse bringer delegationen 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 delegerede retsakter, der allerede er i kraft.
4.   Inden vedtagelsen af en delegeret retsakt hører Kommissionen eksperter, som er udpeget af hver enkelt medlemsstat, i overensstemmelse med principperne i den interinstitutionelle aftale af 13. april 2016 om bedre lovgivning.
5.   Så snart Kommissionen vedtager en delegeret retsakt, giver den samtidigt Europa-Parlamentet og Rådet meddelelse herom.
6.   En delegeret retsakt vedtaget i henhold til artikel 70, stk. 1, artikel 71, stk. 3, artikel 161 og artikel 213, stk. 2, andet og tredje afsnit, 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 underrettet Kommissionen om, at de ikke agter at gøre indsigelse. Fristen forlænges med to måneder på Europa-Parlamentets eller Rådets initiativ.
ANDEN DEL
ÆNDRINGER I SEKTORSPECIFIKKE REGLER
Artikel 270
Ændring af forordning (EU) nr. 1296/2013
I forordning (EU) nr. 1296/2013 foretages følgende ændringer:
1)
Artikel 5, stk. 2, affattes således:
»2.   For de i artikel 3, stk. 1, fastsatte akser gælder som gennemsnit over hele programperioden følgende vejledende procentsatser:
a)
mindst 55 % til aksen Progress
b)
mindst 18 % til aksen EURES
c)
mindst 18 % til aksen Mikrofinansiering og socialt iværksætteri.«
2)
Artikel 14 affattes således:
»Artikel 14
Tematiske sektioner og finansiering
1.   Aksen Progress støtter foranstaltninger i de tematiske sektioner, der er omhandlet i litra a), b) og c). Gennem hele programmets løbetid skal den fastsatte vejledende fordeling af den overordnede bevilling til aksen Progress mellem de forskellige tematiske sektioner overholde følgende procentvise minimumssatser:
a)
beskæftigelse, navnlig bekæmpelse af ungdomsarbejdsløshed: 20 %
b)
social beskyttelse, social integration og begrænsning og forebyggelse af fattigdom: 45 %
c)
arbejdsvilkår: 7 %.
Alle tiloversblevne midler afsættes til en eller flere af de tematiske sektioner omhandlet i første afsnit, litra a), b) eller c), eller til en kombination heraf.
2.   Fra den overordnede bevilling til aksen Progress afsættes en betydelig del til fremme af sociale eksperimenter som en metode til afprøvning og evaluering af innovative løsninger med henblik på at udvide anvendelsen heraf.«
3)
Artikel 19 affattes således:
»Artikel 19
Tematiske sektioner og finansiering
Aksen EURES støtter foranstaltninger inden for de tematiske sektioner, der er omhandlet i litra a), b) og c). Gennem hele programmets læbetid skal den fastsatte vejledende fordeling af bevillingen til aksen EURES mellem de forskellige tematiske sektioner overholde følgende procentvise minimumssatser:
a)
gennemsigtighed vedrørende ledige stillinger, ansøgninger og alle andre relaterede oplysninger for ansøgere og arbejdsgivere: 15 %
b)
udvikling af tjenester for rekruttering og ansættelse af arbejdstagere gennem godkendelse af jobtilbud og -ansøgninger på EU-plan, navnlig via målrettede mobilitetsordninger: 15 %
c)
grænseoverskridende partnerskaber: 18 %.
Alle tiloversblevne midler afsættes til en eller flere af de tematiske sektioner omhandlet i første afsnit, litra a), b) eller c), eller til en kombination heraf.«
4)
Artikel 25 affattes således:
»Artikel 25
Tematiske sektioner og finansiering
Aksen Mikrofinansiering og socialt iværksætteri støtter foranstaltninger inden for de tematiske sektioner, der er omhandlet i litra a) og b). Gennem hele programmets løbetid skal den fastsatte vejledende fordeling af bevillingen til aksen Mikrofinansiering og socialt iværksætteri mellem de forskellige tematiske sektioner overholde følgende procentvise minimumssatser:
a)
mikrofinansiering til sårbare grupper og mikrovirksomheder: 35 %
b)
socialt iværksætteri: 35 %.
Alle tiloversblevne midler afsættes til de tematiske sektioner omhandlet i første afsnit, litra a) eller b), eller til en kombination heraf.«
5)
Artikel 32, stk. 2, affattes således:
»Arbejdsprogrammerne skal, hvor det er relevant, dække en rullende periode på tre år og indeholde en beskrivelse af de foranstaltninger, der skal finansieres, proceduren til udvælgelse af de foranstaltninger, der skal finansieres af Unionen, geografisk dækning, målgruppe og en vejledende tidsplan for gennemførelsen. Arbejdsprogrammerne skal også indeholde et overslag over det beløb, der afsættes til hvert enkelt mål. Arbejdsprogrammerne skal styrke programmets sammenhæng ved angivelse af forbindelserne mellem de tre akser.«
6)
Artikel 33 og 34 udgår.
Artikel 271
Ændring af forordning (EU) nr. 1301/2013
I forordning (EU) nr. 1301/2013 foretages følgende ændringer:
1)
I artikel 3, stk. 1, foretages følgende ændringer:
a)
Litra e) affattes således:
»e)
investeringer i udvikling af regionernes eget potentiale gennem faste investeringer i udstyr og infrastruktur, herunder kulturel og bæredygtig turismeinfrastruktur, tjenesteydelser til virksomheder, støtte til forsknings- og innovationsorganer og investeringer i teknologiforskning og anvendt forskning i virksomheder«.
b)
Følgende afsnit tilføjes:
»Investeringer i kulturel og bæredygtig turismeinfrastruktur som omhandlet i stk. 1, litra e), anses for at være i mindre målestok og berettiget til støtte, hvis EFRU's bidrag til finansieringen ikke overstiger 10 000 000 EUR. Loftet hæves til 20 000 000 EUR, hvis infrastrukturen anses for at være kulturarv som omhandlet i artikel 1 i UNESCO's konvention om beskyttelse af verdens kultur- og naturarv fra 1972.«
2)
I artikel 5, nr. 9), tilføjes følgende litra:
»e)
yde støtte til modtagelse og social og økonomisk integration af migranter og flygtninge«.
3)
I bilag I, tabellen, affattes teksten fra og med »Sociale infrastrukturer« således:
»Sociale infrastrukturer
Børnepasning og uddannelse
personer
Kapacitet af støttet børnepasnings- eller uddannelsesinfrastruktur
Sundhed
personer
Antal personer omfattet af forbedrede sundhedstjenester
Boliger
boliger
Rehabiliterede boliger
boliger
Rehabiliterede boliger, heraf til migranter og flygtninge (modtagelsescentre ikke medregnet)
Migranter og flygtninge
personer
Kapacitet af infrastrukturer til støtte for migranter og flygtninge (boliger ikke medregnet)
Byudvikling, specifikke indikatorer
personer
Antal indbyggere i områder med integrerede byudviklingsstrategier
kvadratmeter
Åbne anlagte eller rehabiliterede områder i byområder
kvadratmeter
Opførte eller renoverede offentlige eller kommercielle bygninger i byområder«
Artikel 272
Ændring af forordning (EU) nr. 1303/2013
I forordning (EU) nr. 1303/2013 foretages følgende ændringer:
1)
Betragtning 10, andet punktum, affattes således:
»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) 2018/1046
 (
*1
)
 (»finansforordningen«).
(
*1
)
  Europa-Parlamentets og Rådets forordning (EU, Euratom) 2018/1046 af 18. juli 2018 om de finansielle regler vedrørende Unionens almindelige budget, om ændring af forordning (EU) nr. 1296/2013, (EU) nr. 1301/2013, (EU) nr. 1303/2013, (EU) nr. 1304/2013, (EU) nr. 1309/2013, (EU) nr. 1316/2013, (EU) nr. 223/2014, (EU) nr. 283/2014 og afgørelse nr. 541/2014/EU og om ophævelse af forordning (EU, Euratom) nr. 966/2012 (
EUT L 193 af 30.7.2018, s. 1
).«
                                    "
2)
I artikel 2 foretages følgende ændringer:
a)
Nr. 10) affattes således:
»10)
»støttemodtager«: et offentligt eller privat organ eller en fysisk person, der har ansvaret for at iværksætte eller både iværksætte og gennemføre operationer, og
a)
i forbindelse med statsstøtte det organ, der modtager støtten, medmindre støtten pr. virksomhed er mindre end 200 000 EUR, i hvilket tilfælde medlemsstaten kan beslutte, at støttemodtageren er det organ, der tildeler støtten, uden at dette berører Kommissionens forordning (EU) nr. 1407/2013
 (
*2
)
, (EU) nr. 1408/2013
 (
*3
)
 og (EU) nr. 717/2014
 (
*4
)
; og
b)
i forbindelse med finansielle instrumenter i henhold til nærværende forordnings anden del, afsnit IV, det organ, der gennemfører det finansielle instrument, eller holdingfonden, alt efter omstændighederne
(
*2
)
  Kommissionens forordning (EU) nr. 1407/2013 af 18. december 2013 om anvendelse af artikel 107 og 108 i traktaten om Den Europæiske Unions funktionsmåde på de minimis-støtte (
EUT L 352 af 24.12.2013, s. 1
)."
(
*3
)
  Kommissionens forordning (EU) nr. 1408/2013 af 18. december 2013 om anvendelse af artikel 107 og 108 i traktaten om Den Europæiske Unions funktionsmåde på de minimis-støtte i landbrugssektoren (
EUT L 352 af 24.12.2013, s. 9
)."
(
*4
)
  Kommissionens forordning (EU) nr. 717/2014 af 27. juni 2014 om anvendelse af artikel 107 og 108 i traktaten om Den Europæiske Unions funktionsmåde på de minimis-støtte i fiskeri- og akvakultursektoren (
EUT L 190 af 28.6.2014, s. 45
).«
                                                                     "
b)
Nr. 31) affattes således:
»31)
»makroregional strategi«: en integreret ramme, der er vedtaget af Rådet og, hvor det er relevant, godkendt af Det Europæiske Råd, og som kan støttes af blandt andre 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 drager fordel af et styrket samarbejde med henblik på opnåelse af økonomisk, social og territorial samhørighed«.
3)
I artikel 4 foretages følgende ændringer:
a)
I stk. 7 erstattes henvisningen til »artikel 59 i finansforordningen« med »finansforordningens artikel 63«.
b)
Stk. 8 affattes således:
»8.   Kommissionen og medlemsstaterne respekterer princippet om forsvarlig økonomisk forvaltning, jf. finansforordningens artikel 33, artikel 36, stk. 1, og artikel 61.«
4)
I artikel 9 tilføjes følgende stykke:
»I de prioriterede mål, der opstilles for hver ESI-fond i de fondsspecifikke regler, skal navnlig indgå en hensigtsmæssig brug af hver ESI-fond på migrations- og asylområdet. I den forbindelse skal der om nødvendigt sikres koordination med den asyl-, migrations- og integrationsfond, som er oprettet ved Europa-Parlamentets og Rådets forordning (EU) nr. 516/2014
 (
*5
)
.
(
*5
)
  Europa-Parlamentets og Rådets forordning (EU) nr. 516/2014 af 16. april 2014 om oprettelse af asyl-, migrations- og integrationsfonden, om ændring af Rådets beslutning 2008/381/EF og om ophævelse af Europa-Parlamentets og Rådets beslutning nr. 573/2007/EF og nr. 575/2007/EF og Rådets beslutning 2007/435/EF (
EUT L 150 af 20.5.2014, s. 168
).«
                                    "
5)
I artikel 16 indsættes følgende stykke:
»4a.   Når det er relevant, indsender medlemsstaten hvert år senest den 31. januar en ændret partnerskabsaftale efter Kommissionens godkendelse af ændringer af et eller flere programmer i det foregående kalenderår.
Kommissionen vedtager hvert år senest den 31. marts en afgørelse, der bekræfter, at ændringerne i partnerskabsaftalen afspejler en eller flere programændringer godkendt af Kommissionen i det foregående kalenderår.
Denne afgørelse kan indeholde ændringer af andre elementer i partnerskabsaftalen i medfør af et forslag som omhandlet i stk. 4, forudsat at forslaget er indgivet til Kommissionen senest den 31. december i det foregående kalenderår.«
6)
I artikel 30 foretages følgende ændringer:
a)
Stk. 2, andet afsnit, affattes således:
»Hvis ændringen af et program berører de oplysninger, der er givet i partnerskabsaftalen, finder den procedure, der er fastsat i artikel 16, stk. 4a, anvendelse.«
b)
Stk. 3, tredje punktum, udgår.
7)
Artikel 32, stk. 4, affattes således:
»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 forberedelses-, drifts- og aktivitetsomkostninger i henhold til artikel 35, stk. 1, litra a), d) og e), for lokaludviklingsstrategien styret af lokalsamfundet.«
8)
I artikel 34, stk. 3, foretages følgende ændringer:
a)
Litra a)-d) affattes således:
»a)
opbygning af lokale aktørers, herunder potentielle støttemodtageres, evne til at udvikle og gennemføre operationer, herunder ved at fremme deres færdigheder inden for projektforberedelse og -styring
b)
udarbejdelse af en ikkediskriminerende og gennemsigtig udvælgelsesprocedure, så interessekonflikter undgås, og 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)
udarbejdelse og vedtagelse af ikkediskriminerende objektive kriterier for udvælgelsen af operationer, der sikrer sammenhæng med lokaludviklingsstrategien styret af lokalsamfundet ved at prioritere disse operationer efter deres bidrag til at nå strategiens målsætninger og mål
d)
udarbejdelse og offentliggørelse af indkaldelse af forslag eller en løbende procedure vedrørende forelæggelse af projekter«.
b)
Følgende afsnit tilføjes:
»Hvis lokale aktionsgrupper udfører opgaver, som ikke falder ind under første afsnit, litra a)-g), og som forvaltnings- eller attesteringsmyndighederne eller den udbetalende myndighed har ansvaret for, udpeges disse lokale aktionsgrupper til bemyndigede organer i overensstemmelse med de fondsspecifikke regler.«
9)
Artikel 36, stk. 3, affattes således:
»3.   Medlemsstaten eller forvaltningsmyndigheden kan i overensstemmelse med de fondsspecifikke regler udpege et eller flere bemyndigede organer, herunder lokale myndigheder, regionaludviklingsorganer eller ikkestatslige organisationer, til at varetage visse opgaver i forbindelse med forvaltningen og gennemførelsen af en ITI.«
10)
I artikel 37 foretages følgende ændringer:
a)
Stk. 2, litra c), affattes således:
»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 differentieret behandling som omhandlet i artikel 43a for at tiltrække medfinansiering fra investorer, som arbejder i henhold til det markedsøkonomiske princip, og/eller en beskrivelse af de mekanismer, som skal anvendes til at fastslå behovet for og omfanget af en sådan differentieret behandling, såsom en konkurrencedygtig eller passende uafhængig vurderingsproces«.
b)
Stk. 3, første afsnit, affattes således:
»3.   Ved den i stk. 2 omhandlede forhåndsvurdering kan der tages hensyn til den forudgående evaluering, der er omhandlet i finansforordningens artikel 209, stk. 2, første afsnit, litra h), og den kan foregå i etaper. Den skal under alle omstændigheder være afsluttet, før forvaltningsmyndigheden beslutter at yde programbidrag til et finansielt instrument.«
c)
Stk. 8 affattes således:
»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, herunder fra Den Europæiske Fond for Strategiske Investeringer (EFSI), som er oprettet ved Europa-Parlamentets og Rådets forordning (EU) 2015/1017
 (
*6
)
, i overensstemmelse med Unionens gældende statsstøtteregler, hvis det er relevant. 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.
(
*6
)
  Europa-Parlamentets og Rådets forordning (EU) 2015/1017 af 25. juni 2015 om Den Europæiske Fond for Strategiske Investeringer, Det Europæiske Centrum for Investeringsrådgivning og Den Europæiske Portal for Investeringsprojekter og om ændring af forordning (EU) nr. 1291/2013 og (EU) nr. 1316/2013 — Den Europæiske Fond for Strategiske Investeringer (
EUT L 169 af 1.7.2015, s. 1
).«
                                                   "
11)
I artikel 38 foretages følgende ændringer:
a)
I stk. 1 tilføjes følgende litra:
»c)
finansielle instrumenter, der kombinerer sådanne bidrag med EIB's finansielle produkter inden for rammerne af EFSI i overensstemmelse med artikel 39a.«
b)
I stk. 4 foretages følgende ændringer:
i)
Første afsnit, litra b) og c), erstattes af følgende:
»b)
via tildeling af en direkte kontrakt overdrage gennemførelsesopgaver til:
i)
EIB
ii)
en international finansiel institution, hvori en medlemsstat er aktionær
iii)
en offentligt ejet bank eller institution, der er oprettet som en juridisk enhed, som udøver finansielle aktiviteter på et erhvervsmæssigt grundlag og opfylder alle følgende betingelser:
—
der er ingen direkte private kapitalandele, med undtagelse af ikkekontrollerende eller ikkeblokerende former for private kapitalandele, som foreskrives af nationale lovbestemmelser i overensstemmelser med traktaterne, og som ikke udøver nogen bestemmende indflydelse på den pågældende bank eller institution, med undtagelse af former for private kapitalandele, der ikke udøver nogen indflydelse på beslutninger vedrørende den daglige forvaltning af det finansielle instrument, der støttes af ESI-fondene
—
bankens eller institutionens aktiviteter udøves inden for rammerne af en almen opgave, som den har fået tillagt af en medlemsstats relevante nationale eller regionale myndighed, hvilket som hele dens aktivitet eller som en del af dens aktiviteter omfatter udøvelse af økonomiske udviklingsaktiviteter, der bidrager til ESI-fondenes målsætninger
—
banken eller institutionen udøver som hele sin aktivitet eller som en del af sine aktiviteter økonomiske udviklingsaktiviteter, der bidrager til ESI-fondenes målsætninger i regioner, på politikområder eller i sektorer, hvor der generelt ikke eller ikke i tilstrækkeligt omfang er adgang til markedsfinansiering
—
formålet med bankens eller institutionens aktiviteter er ikke primært at fokusere på at skabe størst mulig profit, men at sikre den langsigtede finansielle bæredygtighed for dens aktiviteter
—
banken eller institutionen sikrer, at den direkte tildeling af kontrakt omhandlet i litra b) ikke medfører nogen direkte eller indirekte fordel for kommercielle aktiviteter gennem passende foranstaltninger i overensstemmelse med gældende ret
—
banken eller institutionen er underlagt en uafhængig myndigheds tilsyn efter gældende ret
c)
overdrage gennemførelsesopgaver til et andet offentlig- eller privatretligt organ, eller
d)
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 med henblik på artikel 2, nr. 10).«
ii)
Andet afsnit affattes således:
»Ved gennemførelsen af det finansielle instrument skal de organer, der er omhandlet i første afsnit, litra a)-d), sikre overholdelsen af de relevante regler og af kravene i finansforordningens artikel 155, stk. 2 og 3.«
c)
Stk. 5 og 6 affattes således:
»5.   De organer, der er omhandlet i stk. 4, første afsnit, litra a), b) og c), kan for deres del ved gennemførelsen af finansielle instrumenter gennem holdingfonde overdrage en del af gennemførelsen til finansielle formidlere, forudsat at disse organer på eget ansvar sikrer, at de finansielle formidlere opfylder de kriterier, der er fastsat i finansforordningens artikel 33, stk. 1, og artikel 209, stk. 2. Finansielle formidlere udvælges på grundlag af åbne, gennemsigtige, proportionale og ikkediskriminerende procedurer, idet interessekonflikter undgås.
6.   De organer, der er omhandlet i stk. 4, første afsnit, litra b) og c), 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 institutionen. I tilfælde af en separat finansieringsblok skal der være regnskabsmæssig adskillelse mellem programmidler, der investeres i det finansielle instrument, og de andre midler, der er til rådighed i den institutionen. Aktiverne i disse forvaltningskonti og sådanne separate finansieringsblokke forvaltes i overensstemmelse med princippet om forsvarlig økonomisk forvaltning og relevante forsigtighedsregler og skal have en passende likviditet.«
d)
Stk. 7, første afsnit, indledningen, affattes således:
»7.   Når et finansielt instrument gennemføres i henhold til stk. 4, første afsnit, litra a), b) og c), fastsættes med forbehold af det finansielle instruments gennemførelsesstruktur vilkårene og betingelserne for bidrag fra programmer til finansielle instrumenter i finansieringsaftaler i overensstemmelse med bilag IV på følgende niveauer:«.
e)
Stk. 8 affattes således:
»8.   For finansielle instrumenter, der gennemføres i henhold til stk. 4, første afsnit, litra d), fastsættes vilkårene og betingelserne for bidrag fra programmer til finansielle instrumenter i et strategidokument udarbejdet i overensstemmelse med bilag IV, som skal behandles af overvågningsudvalget.«
f)
Stk. 10, affattes således:
»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, og artikel 39a, stk. 5, omhandlede organer. Disse gennemførelsesretsakter vedtages efter undersøgelsesproceduren i artikel 150, stk. 3.«
12)
I artikel 39 foretages følgende ændringer:
a)
Stk. 2, første afsnit, indledningen, affattes således:
»2.   Medlemsstaterne kan inden for den i artikel 65, stk. 2, fastsatte støtteperiode anvende EFRU og ELFUL til at yde et finansielt bidrag til de finansielle instrumenter, der er omhandlet i nærværende forordnings artikel 38, stk. 1, litra a), og som gennemføres indirekte af Kommissionen sammen med EIB i henhold til finansforordningens artikel 62, stk. 1, første afsnit, litra c), nr. iii), og artikel 208, stk. 4, for så vidt angår følgende aktiviteter:«.
b)
I stk. 4, første afsnit, foretages følgende ændringer:
i)
Litra a) affattes således:
»a)
uanset artikel 37, stk. 2, skal det være baseret på en forhåndsvurdering på EU-plan foretaget af EIB og Kommissionen eller, når der foreligger nyere data, på en forhåndsevaluering på EU-plan, nationalt plan eller regionalt plan.
Forhåndsvurderingen skal bygge på tilgængelige datakilder vedrørende bankers gældsfinansiering og SMV'er og bl.a. omfatte en analyse af SMV'ers finansieringsbehov på det relevante plan, SMV'ers finansieringsvilkår og -behov samt en angivelse af SMV-finansieringsgabet, en profil af SMV-sektorens økonomiske og finansielle situation på det relevante plan, den mindste kritiske masse af samlede bidrag, en oversigt over skønnede totale lånevolumener frembragt af sådanne bidrag og den opnåede merværdi«.
ii)
Litra b) affattes således:
»b)
det skal stilles til rådighed af hver deltagende medlemsstat som en del af en særskilt prioritetsakse inden for et program for EFRU-bidrags vedkommende eller som del af et enkelt dedikeret nationalt program pr. finansielt bidrag fra EFRU og ELFUL til støtte for det tematiske mål i artikel 9, stk. 1, nr. 3)«.
c)
Stk. 7 og 8 affattes således:
»7.   Uanset artikel 41, stk. 1 og 2, for så vidt angår de finansielle bidrag, der er omhandlet i nærværende artikels stk. 2, skal medlemsstatens betalingsansøgning 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 omhandlet i nærværende artikels stk. 4, første afsnit, litra c). Sådanne betalingsansøgninger skal være baseret på de beløb, EIB har anmodet om, som skønnes nødvendige til dækning af forpligtelser til aftaler om kaution 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 i artikel 42, stk. 1, første afsnit, litra a) og b), omhandlede støtteberettigede udgifter det samlede beløb, som programmet har bidraget til det finansielle instrument til dækning af følgende:
a)
for så vidt angår aktiviteterne omhandlet i nærværende artikels stk. 2, første afsnit, litra a), de i artikel 42, stk. 1, første afsnit, litra b), omhandlede midler
b)
for så vidt angår aktiviteterne omhandlet 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 fastsat i artikel 65, stk. 2.«
13)
Følgende artikel indsættes:
»Artikel 39a
Bidrag fra ESI-fondene til finansielle instrumenter, der kombinerer sådanne bidrag med EIB's finansielle produkter inden for rammerne af Den Europæiske Fond for Strategiske Investeringer
1.   Forvaltningsmyndigheder kan for at tiltrække yderligere investeringer fra den private sektor anvende ESI-fondene til at yde et bidrag til de finansielle instrumenter som omhandlet i artikel 38, stk. 1, litra c), forudsat at det bidrager til at opnå ESI-fondenes mål og Unionens strategi for intelligent, bæredygtig og inklusiv vækst.
2.   Det i stk. 1 omhandlede bidrag må ikke overstige 25 % af den samlede støtte, der ydes til endelige modtagere. I de i artikel 120, stk. 3, første afsnit, litra b), omhandlede mindre udviklede regioner kan det finansielle bidrag, når det er behørigt begrundet i de vurderinger, der er omhandlet i artikel 37, stk. 2, eller i nærværendes artikels stk. 3, udgøre over 25 %, men ikke over 40 %. Den i nærværende stykke omhandlede samlede støtte omfatter de samlede beløb, der til endelige modtagere er ydet i nye lån og garanterede lån samt i egenkapital- og kvasiegenkapitalinvesteringer. De i nærværende stykke omhandlede garanterede lån tages kun i betragtning i det omfang, der afsættes midler fra ESI-fondene til garantiaftaler, der er beregnet på grundlag af en forsigtig forudgående risikovurdering af et multiplum af nye lån.
3.   Uanset artikel 37, stk. 2, kan bidrag efter nærværende artikels stk. 1 baseres på en indledende vurdering, herunder en due diligence-vurdering, som EIB har foretaget med henblik på sit bidrag til det finansielle produkt inden for rammerne af EFSI.
4.   Forvaltningsmyndighedernes rapportering efter artikel 46 om transaktioner med finansielle instrumenter gennemført i medfør af nærværende artikel baseres på de oplysninger, EIB råder over med henblik på sin rapportering i henhold til artikel 16, stk. 1 og 2, i forordning (EU) 2015/1017, suppleret med de yderligere oplysninger, der kræves efter artikel 46, stk. 2. Kravene i nærværende stykke skal give mulighed for ensartede rapporteringsbetingelser i overensstemmelse med nærværende forordnings artikel 46, stk. 3.
5.   Når forvaltningsmyndigheden bidrager til finansielle instrumenter som omhandlet i artikel 38, stk. 1, litra c), kan den
a)
investere kapital i en eksisterende eller nyoprettet juridisk enhed, hvis særlige formål er at investere i endelige modtagervirksomheder i overensstemmelse med målene for de respektive ESI-fonde, og som varetager gennemførelsesopgaverne
b)
overdrage gennemførelsesopgaverne i overensstemmelse med artikel 38, stk. 4, første afsnit, litra b) og c).
Det organ, der har fået overdraget gennemførelsesopgaverne, som omhandlet i nærværende stykkes første afsnit, litra b), åbner enten en forvaltningskonto i eget navn og på vegne af forvaltningsmyndigheden eller opretter en separat finansieringsblok til programbidrag inden for institutionen. I tilfælde af en separat finansieringsblok skal der være regnskabsmæssig adskillelse mellem programmidler, der investeres i det finansielle instrument, og de andre midler, der er til rådighed i institutionen. Aktiverne på forvaltningskontiene og i sådanne separate finansieringsblokke forvaltes i overensstemmelse med princippet om forsvarlig økonomisk forvaltning og de relevante forsigtighedsregler og skal have en passende likviditet.
Med henblik på nærværende artikel kan et finansielt instrument også tage form af eller indgå i en investeringsplatform i overensstemmelse med artikel 2, nr. 4), i forordning (EU) 2015/1017, forudsat at investeringsplatformen er oprettet som et special purpose vehicle eller en forvaltningskonto.
6.   Ved gennemførelsen af finansielle instrumenter efter nærværende forordnings artikel 38, stk. 1, litra c), skal de i nærværende artikels stk. 5 omhandlede organer sikre overholdelsen af de relevante regler og af kravene i finansforordningens artikel 155, stk. 2 og 3.
7.   Senest den 3. november 2018 vedtager Kommissionen delegerede retsakter i overensstemmelse med artikel 149 vedrørende supplering af denne forordning ved at fastlægge yderligere specifikke regler om funktioner, forpligtelser og ansvarsområder for de organer, som gennemfører finansielle instrumenter, udvælgelseskriterier i den forbindelse og produkter, som kan leveres via finansielle instrumenter i overensstemmelse med artikel 38, stk. 1, litra c).
8.   De i stk. 5 omhandlede organer kan ved gennemførelsen af finansielle instrumenter gennem holdingfonde videreoverdrage en del af gennemførelsen til finansielle formidlere, forudsat at sådanne organer på eget ansvar sikrer, at de finansielle formidlere opfylder de kriterier, der er fastsat i finansforordningens artikel 33, stk. 1, og artikel 209, stk. 2. Finansielle formidlere udvælges på grundlag af åbne, gennemsigtige, proportionale og ikkediskriminerende procedurer, idet interessekonflikter undgås.
9.   Når forvaltningsmyndigheder med henblik på gennemførelsen af finansielle instrumenter som omhandlet i artikel 38, stk. 1, litra c), bidrager med programmidler fra ESI-fondene til et eksisterende instrument, hvis fondsforvalter allerede er udvalgt af EIB, en international finansiel institution, hvori en medlemsstat er aktionær, eller en offentligt ejet bank eller institution, som er oprettet som en juridisk enhed, der udøver finansielle aktiviteter på et erhvervsmæssigt grundlag, og som opfylder betingelserne i artikel 38, stk. 4, første afsnit, litra b) nr. iii), skal de overdrage gennemførelsesopgaverne til denne fondsforvalter gennem tildeling af en direkte kontrakt.
10.   Uanset artikel 41, stk. 1 og 2, skal indgivelsen af ansøgninger om mellemliggende betalinger i forbindelse med bidrag til finansielle instrumenter efter nærværende artikels stk. 9 afpasses efter den betalingsplan, der er fastsat i finansieringsaftalen. Den i nærværende stykkes første punktum omhandlede betalingsplan skal svare til den betalingsplan, der er fastlagt for det finansielle instruments andre investorer.
11.   Vilkårene og betingelserne for ydelse af bidrag efter artikel 38, stk. 1, litra c), fastsættes i finansieringsaftaler i overensstemmelse med bilag IV på følgende niveauer:
a)
hvor det er relevant, mellem de behørigt bemyndigede repræsentanter for forvaltningsmyndigheden og det organ, der gennemfører holdingfonden
b)
mellem de behørigt bemyndigede repræsentanter for forvaltningsmyndigheden eller, hvor det er relevant, det organ, der gennemfører holdingfonden, og det organ, der gennemfører det finansielle instrument.
12.   For bidrag efter stk. 1 til investeringsplatforme, der modtager bidrag fra instrumenter oprettet på EU-plan, skal overensstemmelsen med statsstøttereglerne sikres i overensstemmelse med finansforordningens artikel 209, stk. 2, første afsnit, litra c).
13.   For de i artikel 38, stk. 1, litra c), omhandlede finansielle instrumenter i form af garantiinstrumenter kan medlemsstaterne beslutte, at ESI-fondene, hvis det er relevant, bidrager til forskellige trancher af låneporteføljer, der også er garanteret under EU-garantien efter forordning (EU) 2015/1017.
14.   For EFRU's, ESF's, Samhørighedsfondens og EHFF's vedkommende kan der inden for et program oprettes en særskilt prioritet og for ELFUL's vedkommende en særskilt operationstype med en samfinansiering på op til 100 % til støtte for operationer, der gennemføres via finansielle instrumenter omhandlet i artikel 38, stk. 1, litra c).
15.   Uanset artikel 70 og artikel 93, stk. 1, kan bidrag ydet i henhold til nærværende artikels stk. 1 anvendes til ny låne- og egenkapitalfinansiering på hele en medlemsstats område uden hensyntagen til regionskategorier, medmindre andet er fastsat i finansieringsaftalen.
16.   Senest den 31. december 2019 tager Kommissionen anvendelsen af denne artikel op til overvejelse og forelægger, hvor det er relevant, Europa-Parlamentet og Rådet et lovgivningsforslag.«
14)
I artikel 40 foretages følgende ændringer:
a)
Stk. 1 og 2 erstattes af følgende:
»1.   De myndigheder, der er udpeget i overensstemmelse med nærværende forordnings artikel 124 og ELFUL-forordningens artikel 65, må ikke foretage verificeringer på stedet i EIB eller andre internationale finansielle institutioner, hvori en medlemsstat er aktionær, angående de af dem gennemførte finansielle instrumenter.
De udpegede myndigheder skal dog foretage verificeringer i overensstemmelse med nærværende forordnings artikel 125, stk. 5, og kontrol i overensstemmelse med artikel 59, stk. 1, i forordning (EU) nr. 1306/2013 i andre organer, der gennemfører de finansielle instrumenter inden for deres respektive medlemsstats jurisdiktion.
EIB og andre finansielle institutioner, hvori en medlemsstat er aktionær, skal ved hver betalingsansøgning fremlægge en kontrolrapport for de udpegede myndigheder. De skal desuden til Kommissionen og de udpegede myndigheder indgive en årlig revisionsberetning udarbejdet af deres eksterne revisorer. Disse indberetningsforpligtelser berører ikke indberetningsforpligtelserne, herunder med hensyn til gennemførelsen af de finansielle instrumenter, som fastsat i denne forordnings artikel 46, stk. 1 og 2.
Kommissionen tillægge beføjelser til at vedtage en gennemførelsesretsakt vedrørende fastlæggelse af modeller for udarbejdelse af de kontrolrapporter og årlige revisionsberetninger, der er omhandlet i tredje afsnit.
Denne gennemførelsesretsakt vedtages efter rådgivningsproceduren i artikel 150, stk. 2.
2.   Uden at det berører nærværende forordnings artikel 127 og artikel 9 i forordning (EU) nr. 1306/2013, må de organer, der har ansvaret for programrevisionen, ikke foretage revisioner hos EIB eller andre internationale finansielle institutioner, hvori en medlemsstat er aktionær, angående de af dem gennemførte finansielle instrumenter.
De organer, der har ansvaret for programrevisionen, foretager revision af operationer og af forvaltnings- og kontrolsystemer i andre organer, der gennemfører de finansielle instrumenter i deres respektive medlemsstat og hos de endelige modtagere, forudsat at betingelserne i stk. 3 er opfyldt.
Kommissionen kan gennemføre revisioner i de i stk. 1 omhandlede organer, når den finder det nødvendigt for at opnå rimelig sikkerhed i betragtning af de påviste risici.
2a.   For så vidt angår finansielle instrumenter som omhandlet i artikel 38, stk. 1, litra a), og artikel 39, som var fastsat ved en finansieringsaftale undertegnet før den 2. august 2018, finder uanset nærværende artikels stk. 1 og 2 de regler i nærværende artikel, der var gældende på tidspunktet for undertegnelsen af finansieringsaftalen, anvendelse.«
b)
Stk. 4 affattes således:
»4.   Senest den 3. november 2018, vedtager Kommissionen delegerede retsakter i overensstemmelse med artikel 149 vedrørende supplering af denne forordning ved at fastsætte yderligere specifikke regler om forvaltning og kontrol af finansielle instrumenter som omhandlet i artikel 38, stk. 1, litra b) og c), de typer af kontroller, der skal foretages af forvaltnings- og revisionsmyndigheder, ordningerne for opbevaring af dokumentation og elementer, der skal godtgøres ved hjælp af dokumentation.«
c)
Følgende stykke indsættes:
»5a.   For operationer indeholdende finansielle instrumenter gælder uanset nærværende forordnings artikel 143, stk. 4, og artikel 56, stk. 2, i forordning (EU) nr. 1306/2013, at bidrag, som i henhold til nærværende forordnings artikel 143, stk. 2, eller artikel 56, stk. 1, i forordning (EU) nr. 1306/2013 er blevet annulleret på grund af en enkeltstående uregelmæssighed, kan genanvendes inden for samme operation på følgende betingelser:
a)
hvis den uregelmæssighed, der førte til bidragets annullation, opdages hos den endelige modtager, må det annullerede bidrag kun genanvendes til andre endelige modtagere inden for samme finansielle instrument
b)
hvis den uregelmæssighed, der førte til bidragets annullation, opdages hos den finansielle formidler inden for en holdingfond, må det annullerede bidrag kun genanvendes til andre finansielle formidlere.
Hvis den uregelmæssighed, der førte til bidragets annullation, opdages hos det organ, der gennemfører holdingfonden, eller hos det organ, der gennemfører finansielle instrumenter, når et finansielt instrument gennemføres gennem en struktur uden en holdingfond, må det annullerede bidrag ikke genanvendes til den samme operation.
Hvis der foretages en finansiel korrektion på grund af en systembetinget uregelmæssighed, må det annullerede bidrag ikke genanvendes til nogen operation berørt af den systembetingede korrektion.«
15)
I artikel 41 foretages følgende ændringer:
a)
Indledningen til stk. 1, første afsnit, affattes således:
»1.   For så vidt angår finansielle instrumenter omhandlet i artikel 38, stk. 1, litra a) og c), og for så vidt angår finansielle instrumenter omhandlet i artikel 38, stk. 1, litra b), der gennemføres i overensstemmelse med artikel 38, stk. 4, første afsnit, litra a), b) og c), indgives der trinvise ansøgninger om mellemliggende betaling, når der er tale om programbidrag, der betales til det finansielle instrument i støtteberettigelsesperioden fastsat i artikel 65, stk. 2, (»støtteberettigelsesperioden«), i overensstemmelse med følgende betingelser:«.
b)
Stk. 2 affattes således:
»2.   For så vidt angår finansielle instrumenter omhandlet i artikel 38, stk. 1, litra b), der gennemføres i overensstemmelse med artikel 38, stk. 4, første afsnit, litra d), skal ansøgninger om mellemliggende betaling og om betaling af den endelige saldo omfatte de samlede udbetalinger, forvaltningsmyndigheden har foretaget vedrørende investeringer i endelige modtagere som omhandlet i artikel 42, stk. 1, første afsnit, litra a) og b).«
16)
I artikel 42 foretages følgende ændringer:
a)
Stk. 3, første afsnit, affattes således:
»3.   I tilfælde af egenkapitalbaserede instrumenter for de i artikel 37, stk. 4, omhandlede virksomheder for hvilke den i artikel 38, stk. 7, litra b), omhandlede finansieringsaftale blev undertegnet inden den 31. december 2018, 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, betragtes 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.«
b)
Stk. 5, første afsnit, affattes således:
»5.   Opkræver det organ, der gennemfører holdingfonden, eller de organer, der gennemfører de finansielle instrumenter, jf. artikel 38, stk. 1, litra c), og artikel 38, stk. 4, første afsnit, litra a), b) og c), forvaltningsomkostninger og -gebyrer som omhandlet i nærværende artikels stk. 1, første afsnit, litra d), og stk. 2, må de ikke overstige de tærskler, der fastsættes i den delegerede retsakt, der er omhandlet i nærværende artikels stk. 6. 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.«
17)
Følgende artikel indsættes:
»Artikel 43a
Differentieret behandling af investorer
1.   Støtte fra ESI-fondene til finansielle instrumenter investeret i endelige modtagere og indtægter og anden indtjening eller afkast såsom renter, garantigebyrer, dividende, kapitalgevinster eller enhver anden indtægt af disse investeringer, der kan henføres til støtten fra ESI-fondene, kan anvendes til differentieret behandling af investorer, som arbejder i henhold til det markedsøkonomiske princip, og af EIB i forbindelse med brug af EU-garantien efter forordning (EU) 2015/1017. En sådan differentieret behandling skal være begrundet i behovet for at tiltrække privat medfinansiering og mobilisere offentlig finansiering.
2.   De vurderinger, der er omhandlet i artikel 37, stk. 2, og artikel 39a, stk. 3, omfatter, hvor det er relevant, en vurdering af behovet for og omfanget af differentieret behandling som omhandlet i nærværende artikels stk. 1 og/eller en beskrivelse af de mekanismer, der anvendes til at fastslå behovet for og omfanget af en sådan differentieret behandling.
3.   Den differentierede behandling må ikke overstige, hvad der er nødvendigt for at skabe de incitamenter, der kan tiltrække privat medfinansiering. Den må ikke føre til overkompensering af investorer, som arbejder i henhold til det markedsøkonomiske princip, eller EIB i forbindelse med brug af EU-garantien efter forordning (EU) 2015/1017. Afstemning af de implicerede interesser skal sikres ved en passende risiko- og gevinstdeling.
4.   Differentieret behandling af investorer, som arbejder i henhold til det markedsøkonomiske princip, berører ikke Unionens statsstøtteregler.«
18)
Artikel 44, stk. 1, affattes således:
»1.   Uden at dette berører artikel 43a, kan 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 nødvendige beløb 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, til dækning af en eventuel formindskelse af det nominelle beløb af ESI-fondenes bidrag til det finansielle instrument som følge af negativ rente, hvis en sådan formindskelse er sket til trods for en aktiv likviditetsforvaltning i de organer, der gennemfører de finansielle instrumenter
c)
hvor det er relevant, refusion af afholdte forvaltningsomkostninger og betaling af forvaltningsgebyrer for det finansielle instrument.«
19)
I artikel 46, stk. 2, første afsnit, foretages følgende ændringer:
a)
Litra c) affattes således:
»c)
identifikation af de organer, som gennemfører finansielle instrumenter, og de organer, som gennemfører holdingfonde, hvor det er relevant, som omhandlet i artikel 38, stk. 1, litra a), b) og c)«.
b)
Litra g) og h) affattes således:
»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, samt beløb anvendt til differentieret behandling som omhandlet i artikel 43a
h)
fremskridt med opnåelsen af den forventede løftestangseffekt af de investeringer, der foretages med det finansielle instrument«.
20)
Artikel 49, stk. 4, affattes således:
»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. Det kan også fremsætte bemærkninger om synligheden af støtte fra ESI-fondene og om at øge bevidstheden om resultaterne af sådan støtte. Det overvåger foranstaltninger, der er truffet som resultat af dets bemærkninger.«
21)
Artikel 51, stk. 1, affattes således:
»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, hvor det er relevant. Mødet skal også gennemgå programmets kommunikations- og informationsaktiviteter, navnlig resultaterne og effektiviteten af de foranstaltninger, der er truffet for at informere offentligheden om resultaterne og merværdien af støtten fra ESI-fondene.«
22)
Artikel 56, stk. 5, udgår.
23)
Artikel 57, stk. 3, affattes således:
»3.   Stk. 1 og 2 finder også anvendelse på EFRU's og ELFUL's bidrag til de i artikel 39, stk. 4, første afsnit, litra b), omhandlede dedikerede programmer.«
24)
I artikel 58, stk. 1, foretages følgende ændringer:
a)
I andet afsnit erstattes henvisningen til »artikel 60 i finansforordningen« med »finansforordningens artikel 154«.
b)
Tredje afsnit, litra f), affattes således:
»f)
foranstaltninger til udbredelse af oplysninger, netværksarbejde, kommunikationsaktiviteter med særlig fokus på ESI-fondenes resultater og merværdi, bevidstgørelse samt fremme af samarbejde og udveksling af erfaringer, herunder med tredjelande«.
c)
Fjerde afsnit affattes således:
»Kommissionen skal afsætte mindst 15 % af de ressourcer, der er omhandlet i denne artikel, til at sikre større effektivitet i kommunikationen til offentligheden og stærkere synergier mellem de kommunikationsaktiviteter, der iværksættes på Kommissionens initiativ, ved at udvide videnbasen om resultater, navnlig gennem en mere effektiv dataindsamling og -formidling, evalueringer og rapportering, og især ved at sætte fokus på ESI-fondenes bidrag til at forbedre borgernes liv og ved at gøre støtten fra ESI-fondene mere synlig samt ved at øge bevidstheden om resultaterne og merværdien af en sådan støtte. Informations-, kommunikations- og synlighedsforanstaltninger om resultaterne og merværdien af støtte fra ESI-fondene med særligt fokus på aktiviteter skal videreføres efter lukningen af programmer, hvor det er relevant. Sådanne foranstaltninger skal også bidrage til virksomhedskommunikation om Unionens politiske prioriteter, i det omfang de har tilknytning til de generelle mål i denne forordning.«
d)
Følgende afsnit tilføjes:
»De i denne artikel omhandlede foranstaltninger kan alt efter deres formål finansieres som enten drifts- eller administrationsudgifter.«
25)
I artikel 59 foretages følgende ændringer:
a)
Følgende stykke indsættes:
»1a.   Hver ESI-fond kan støtte tekniske bistandsoperationer, der er støtteberettigede under en af de andre ESI-fonde.«
b)
Følgende stykke tilføjes:
»3.   Uden at dette berører stk. 2, kan medlemsstaterne gennemføre de i stk. 1 omhandlede foranstaltninger gennem direkte tildeling af en kontrakt til:
a)
EIB
b)
en international finansiel institution, hvori en medlemsstat er aktionær
c)
en offentligt ejet bank eller institution som omhandlet i artikel 38, stk. 4, første afsnit, litra b), nr. iii).«
26)
I artikel 61 foretages følgende ændringer:
a)
Stk. 1, første afsnit, affattes således:
»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, med undtagelse af omkostningsbesparelser som følge af gennemførelsen af energieffektivitetsforanstaltninger, behandles som nettoindtægter, medmindre de opvejes af en tilsvarende reduktion i driftstilskuddene.«
b)
I stk. 3, første afsnit, indsættes følgende litra:
»aa)
anvendelse af en fast procentsats for nettoindtægterne, som en medlemsstat har fastsat for en sektor eller undersektor, der ikke er omfattet af litra a). Før anvendelsen af den faste procentsats skal den ansvarlige revisionsmyndighed verificere, at den er fastsat efter en rimelig, afbalanceret og verificerbar metode baseret på historiske data eller objektive kriterier«.
c)
Stk. 5 affattes således:
»5.   Som et alternativ til anvendelse af metoderne i stk. 3 kan den maksimale medfinansieringssats omhandlet i artikel 60, stk. 1, på anmodning af en medlemsstat reduceres for en prioritet eller foranstaltning, under hvilken alle støttede operationer 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 i nævnte litra omhandlede relevante faste takst.«
d)
Stk. 7, første afsnit, litra h), affattes således:
»h)
operationer, for hvilke støttebeløb eller -satser er defineret i bilag II til ELFUL-forordningen eller i EHFF-forordningen.«
e)
Stk. 8 affattes således:
»8.   Desuden finder stk. 1-6 ikke anvendelse på operationer, for hvilke støtte i henhold til programmet udgør statsstøtte.«
27)
I artikel 65 foretages følgende ændringer:
a)
I stk. 8, tredje afsnit, foretages følgende ændringer:
i)
Litra h) affattes således:
»h)
operationer, for hvilke støttebeløb eller -satser er defineret i bilag II til ELFUL-forordningen eller i EHFF-forordningen, undtagen de operationer, for hvilke der i EHFF-forordningen henvises til dette stykke, eller«.
ii)
Litra i) affattes således:
»i)
operationer, for hvilke de samlede støtteberettigede omkostninger ikke overstiger 100 000 EUR.«
b)
Stk. 11 affattes således:
»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 de udgifter, der er angivet i en betalingsansøgning vedrørende en af ESI-fondene, ikke er angivet for støtte fra en anden fond eller et andet EU-instrument eller for støtte fra samme fond under et andet program. Det udgiftsbeløb, der angives i en betalingsansøgning til en ESI-fond, kan beregnes pro rata for hver ESI-fond og for det eller de berørte programmer i overensstemmelse med det dokument, hvori støttevilkårene er fastsat.«
28)
I artikel 67 foretages følgende ændringer:
a)
I stk. 1 foretages følgende ændringer:
i)
Litra c), affattes således:
»c)
faste beløb«.
ii)
Følgende litra tilføjes:
»e)
finansiering, der ikke er knyttet til de pågældende operationers omkostninger, men til opfyldelse af betingelser angående fremskridt i gennemførelsen af programmer eller virkeliggørelsen af deres mål som fastsat i den delegerede retsakt, der er vedtaget i henhold til stk. 5a.«
iii)
Følgende afsnit tilføjes:
»Hvad angår finansieringsformen omhandlet i første afsnit, litra e), skal revisionen udelukkende have til sigte at verificere, at betingelserne for refusion er opfyldt.«
b)
Følgende stykke indsættes:
»2a.   For en operation eller et projekt, der ikke er omfattet af stk. 4, første punktum, og hvortil der ydes støtte fra EFRU og ESF, skal tilskud og tilbagebetalingspligtig bistand, hvortil den offentlige støtte ikke overstiger 100 000 EUR, ydes i form af standardsatser for enhedsomkostninger, faste beløb eller faste satser, undtagen til operationer, hvortil der ydes støtte inden for rammerne af statsstøtte, der ikke udgør de minimis-støtte.
For finansiering efter fast takst kan de kategorier af omkostninger, som den faste takst finder anvendelse på, godtgøres i overensstemmelse med stk. 1, første afsnit, litra a).
For operationer, der støttes af ELFUL, EFRU eller ESF, med anvendelse af den faste takst, der er omhandlet i artikel 68b, stk. 1, kan de ydelser og lønninger, der er udbetalt til deltagere, godtgøres i overensstemmelse med nærværende artikels stk. 1, første afsnit, litra a).
Nærværende stykke gælder med forbehold af overgangsbestemmelserne i artikel 152, stk. 7.«
c)
Stk. 4 affattes således:
»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) og e), 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, anvendes på hele operationen eller det projekt, der udgør en del af en operation.«
d)
I stk. 5 foretages følgende ændringer:
i)
Litra a) affattes således:
»a)
en rimelig, afbalanceret og kontrollerbar beregningsmetode baseret på en eller flere af følgende:
i)
statistiske data, andre objektive oplysninger eller en sagkyndig vurdering
ii)
verificerede historiske data for individuelle støttemodtagere
iii)
anvendelse af individuelle støttemodtageres sædvanlige bogføringspraksis«.
ii)
Følgende litra indsættes:
»aa)
et budgetforslag, som er opstillet i hvert konkrete tilfælde og på forhånd er godkendt af forvaltningsmyndigheden eller i tilfælde af ELFUL den myndighed, der er ansvarlig for udvælgelsen af operationer, når den offentlige støtte ikke overstiger 100 000 EUR«.
e)
Følgende stykke indsættes:
»5a.   Kommissionen tillægges beføjelser til at vedtage delegerede retsakter i overensstemmelse med artikel 149 vedrørende supplering af denne forordning med hensyn til definitionen af de standardsatser for enhedsomkostninger eller den finansiering efter fast takst, der er omhandlet i stk. 1, første afsnit, litra b) og d), de relevante metoder, der er omhandlet i stk. 5, litra a), og den støtteform, der er omhandlet i stk. 1, første afsnit, litra e), ved at præcisere de nærmere finansieringsbetingelser og vilkårene for deres anvendelse.«
29)
Artikel 68 affattes således:
»Artikel 68
Finansiering efter fast takst for indirekte omkostninger i forbindelse med tilskud og tilbagebetalingspligtig bistand
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 beføjelser til at vedtage delegerede retsakter i overensstemmelse med artikel 149 vedførende supplering af bestemmelserne om den faste takst og metoderne i den forbindelse som omhandlet i stk. 1, litra c).«
30)
Følgende artikler indsættes:
»Artikel 68a
Personaleudgifter i forbindelse med tilskud og tilbagebetalingspligtig bistand
1.   De direkte personaleomkostninger ved en operation kan beregnes som en fast takst på op til 20 % af de andre direkte omkostninger end personaleomkostningerne ved den pågældende operation. Medlemsstaterne er ikke forpligtet til at fastsætte den gældende takst på grundlag af en beregning, forudsat at de direkte omkostninger ved operationen ikke omfatter offentlige bygge- og anlægskontrakter, som i værdi overstiger den tærskel, der er fastsat i artikel 4, litra a), i direktiv 2014/24/EU.
2.   Ved beregningen af personaleudgifterne kan en timesats beregnes ved at dividere de seneste dokumenterede årlige bruttoarbejdskraftomkostninger med 1 720 timer for fuldtidsmedarbejderes vedkommende eller med den dertil svarende brøkdel af 1 720 timer for deltidsmedarbejderes vedkommende.
3.   Ved anvendelsen af timesatsen beregnet i overensstemmelse med stk. 2 må det samlede timeantal, der angives pr. person for et givent år, ikke overstige det timeantal, hvorpå beregningen af den pågældende timesats var baseret.
Første afsnit finder ikke anvendelse på programmer inden for målet om europæisk territorialt samarbejde for personaleudgifter vedrørende personer, der arbejder med operationen på deltidsbasis.
4.   I mangel af data om de årlige bruttopersonaleudgifter kan de udledes af de dokumenterede bruttopersonaleudgifter eller af ansættelseskontrakten efter behørig justering for en periode på 12 måneder.
5.   Personaleudgifter til medarbejdere, der arbejder med operationen på deltidsbasis, kan beregnes som en fast procentdel af bruttopersonaleudgifter svarende til en fast procentdel af arbejdstiden på operationen pr. måned, uden at det er pligtigt at indføre et særskilt arbejdstidsregistreringssystem. Arbejdsgiveren skal for medarbejdere udfærdige et dokument, der angiver denne fastsatte procentdel.
Artikel 68b
Finansiering efter fast takst for andre omkostninger end personaleudgifter
1.   For de resterende støtteberettigede udgifter til en operation kan der anvendes en fast takst på op til 40 % af de støtteberettigede direkte personaleudgifter uden krav om, at medlemsstaten skal foretage beregninger til fastsættelse af den gældende takst.
Ved ESF-, EFRU- eller ELFUL-støttede operationer betragtes lønninger og tilskud udbetalt til deltagere som yderligere støtteberettigede udgifter, der ikke indgår i den faste takst.
2.   Den i stk. 1 omhandlede faste takst anvendes ikke på personaleudgifter, der er beregnet på basis af en fast takst.«
31)
Artikel 70 affattes således:
»Artikel 70
Operationers støtteberettigelse afhængigt af sted
1.   Med forbehold af de i stk. 2 omhandlede undtagelser samt de fondsspecifikke regler skal operationer støttet af ESI-fondene være placeret i programområdet.
Operationer, der vedrører levering af tjenesteydelser til borgere eller virksomheder, og som omfatter hele en medlemsstats territorium, anses for at være placeret i alle denne medlemsstats programområder. I sådanne tilfælde allokeres udgifterne til de berørte programområder pro rata efter objektive kriterier.
Andet afsnit finder ikke anvendelse på de nationale programmer, der er omhandlet i artikel 6, stk. 2, i forordning (EU) nr. 1305/2013, eller på det specifikke program til oprettelse og drift af nationale landdistriktsnetværk, der er omhandlet i nævnte forordnings artikel 54, stk. 1.
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 fra EFRU, Samhørighedsfonden, ELFUL eller EHFF, som tildeles under programmet til operationer, der er placeret uden for programområdet, overstiger på det tidspunkt, hvor programmet vedtages, ikke 15 % af støtten fra EFRU, Samhørighedsfonden, ELFUL eller EHFF på prioritetsniveau
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 opfyldes af de ansvarlige myndigheder for det program, hvorunder den pågældende operation støttes, eller de indgår aftaler med myndighederne i det område, hvor operationen gennemføres.
Når operationer, der finansieres af fondene og EHFF, gennemføres uden for programområdet i overensstemmelse med dette stykke og har gavnlige virkninger både i og uden for programområdet, allokeres sådanne udgifter til disse områder pro rata efter objektive kriterier.
Når operationer vedrører det tematiske mål omhandlet i artikel 9, første afsnit, nr. 1), og gennemføres uden for medlemsstaten, men inden for Unionen, finder kun nævnte stykkes første afsnit, litra b) og d), anvendelse.
3.   For operationer vedrørende teknisk bistand eller informations-, kommunikations- og synlighedsforanstaltninger og PR-aktiviteter samt for operationer vedrørende det tematiske mål omhandlet i artikel 9, første afsnit, nr. 1), kan der afholdes udgifter uden for Unionen, forudsat at udgifterne er nødvendige for en tilfredsstillende gennemførelse af operationen.
4.   Stk. 1, 2 og 3 finder ikke anvendelse på programmer under målet om europæisk territorialt samarbejde. Stk. 2 og 3 finder ikke anvendelse på operationer støttet af ESF.«
32)
Artikel 71, stk. 4, affattes således:
»4.   Stk. 1, 2 og 3 finder ikke anvendelse på bidrag til eller fra finansielle instrumenter eller på udgifter til køb eller leje med købsforpligtelse efter artikel 45, stk. 2, litra b), i forordning (EU) nr. 1305/2013 eller operationer, der udsættes for et ophør af produktionsaktivitet, der skyldes en konkurs, i forbindelse med hvilken der ikke er begået svigagtige handlinger.«
33)
I artikel 75 foretages følgende ændringer:
a)
I stk. 1 erstattes henvisningen til »finansforordningens artikel 59, stk. 5,« med »finansforordningens artikel 63, stk. 5, 6 og 7,«.
b)
Følgende stykke indsættes:
»2a.   Kommissionen forelægger den kompetente nationale myndighed:
a)
udkastet til revisionsberetningen fra revisionen eller kontrollen på stedet senest 3 måneder efter afslutningen af den pågældende revision eller kontrol på stedet
b)
den endelige revisionsberetning senest 3 måneder efter modtagelsen af et fuldstændigt svar fra den kompetente nationale myndighed på udkastet til revisionsberetningen fra den pågældende revision eller kontrol på stedet.
De beretninger, der er omhandlet i første afsnit, litra a) og b), skal stilles til rådighed inden for de frister i nævnte litraer på mindst ét af de officielle sprog for Unionens institutioner.
Tidsfristen i første afsnit, litra a), omfatter ikke det tidsrum, der begynder dagen efter den dato, hvor Kommissionen sender sin anmodning om supplerende oplysninger til medlemsstaten, og som varer, indtil medlemsstaten har svaret på anmodningen.
Dette stykke finder ikke anvendelse på ELFUL.«
34)
I artikel 76, stk. 2, erstattes henvisningen til »finansforordningens artikel 84, stk. 2,« med »finansforordningens artikel 110, stk. 1,«.
35)
I artikel 79, stk. 2, erstattes henvisningen til »artikel 68, stk. 3, i finansforordningen« med »finansforordningens artikel 82, stk. 2«.
36)
I artikel 83, stk. 1, første afsnit, litra c), erstattes henvisningen til »finansforordningens artikel 59, stk. 5,« med »finansforordningens artikel 63, stk. 5, 6 og 7,«.
37)
I artikel 84 erstattes henvisningen til »finansforordningens artikel 59, stk. 6,« med »finansforordningens artikel 63, stk. 8,«.
38)
Artikel 98, stk. 2, affattes således:
»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 de regler, der gælder for den pågældende fond, forudsat at sådanne udgifter er nødvendige for en tilfredsstillende gennemførelse af operationen og er direkte knyttet til denne.«
39)
I artikel 102 foretages følgende ændringer:
a)
Stk. 6 affattes således:
»6.   Udgifter til et stort projekt kan medtages i en betalingsansøgning 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 medlemsstatens tilbagetrækning af ansøgningen eller vedtagelse af Kommissionens afgørelse berigtiges i overensstemmelse hermed.«
b)
Følgende stykke tilføjes:
»7.   Når et stort projekt bedømmes af uafhængige eksperter efter stk. 1, kan udgifterne til det store projekt medtages i en betalingsansøgning, efter at forvaltningsmyndigheden har underrettet Kommissionen om, at de uafhængige eksperter har fået forelagt de oplysninger, der kræves efter artikel 101.
En uafhængig kvalitetskontrol skal leveres senest seks måneder efter, at de uafhængige eksperter har fået forelagt disse oplysninger.
De dertil svarende udgifter tilbagetrækkes, og udgiftsoversigten berigtiges i overensstemmelse hermed, i følgende tilfælde:
a)
hvis Kommissionen ikke er blevet underrettet om den uafhængige kvalitetskontrol senest tre måneder efter udløbet af den frist, der er omhandlet i andet afsnit
b)
hvis indgivelsen af oplysninger tilbagetrækkes af medlemsstaten eller
c)
hvis den relevante bedømmelse er negativ.«
40)
Artikel 104, stk. 2 og 3, affattes således:
»2.   De offentlige udgifter, der tildeles til en fælles handlingsplan, skal udgøre mindst 5 000 000 EUR eller 5 % af den offentlige støtte til det operationelle program eller et af de bidragende programmer, alt efter hvilket beløb, der er det laveste.
3.   Stk. 2 finder ikke anvendelse på operationer, der støttes under ungdomsbeskæftigelsesinitiativet, på den første fælles handlingsplan, som en medlemsstat indgiver inden for rammerne af målet om investeringer i vækst og beskæftigelse, eller på den første fælles handlingsplan, som et program indgiver inden for målet om europæisk territorialt samarbejde.«
41)
Artikel 105, stk. 2, andet punktum, udgår.
42)
I artikel 106, stk. 1, foretages følgende ændringer:
a)
Nr. 1) affattes således:
»1)
en beskrivelse af den fælles handlingsplans mål og en redegørelse for dens bidrag til programmålene eller til 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«.
b)
Nr. 2 udgår.
c)
Nr. 3) affattes således:
»3)
en beskrivelse af de påtænkte projekter eller projekttyper, med angivelse af eventuelle delmål samt angivelse af mål for output og resultater i forhold til de fælles indikatorer opdelt pr. prioritetsakse, hvor det er relevant«.
d)
Nr. 6), 7) og 8) affattes således:
»6)
en bekræftelse af, at den vil bidrage til at fremme ligestilling mellem mænd og kvinder som fastsat i det relevante program eller den relevante partnerskabsaftale
7)
en bekræftelse af, at den vil bidrage til bæredygtig udvikling som fastsat i det relevante program eller den relevante partnerskabsaftale
8)
gennemførelsesbestemmelserne til den fælles handlingsplan, herunder følgende:
a)
oplysninger om forvaltningsmyndighedens udvælgelse af den fælles handlingsplan i overensstemmelse med artikel 125, stk. 3
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«.
e)
I nr. 9) foretages følgende ændringer:
i)
Litra a) affattes således:
»a)
udgifterne til at nå delmål og mål for output og resultater, som, hvad angår standardsatser for enhedsomkostninger og faste beløb, er baseret på de metoder, der er fastsat i denne forordnings artikel 67, stk. 5, og i ESF-forordningens artikel 14«.
ii)
Litra b) udgår.
43)
Artikel 107, stk. 3, affattes således:
»3.   I afgørelsen omhandlet i stk. 2 fastlægges støttemodtageren og målene for den fælles handlingsplan, dens eventuelle delmål, mål for output og resultater, udgifterne til at opnå disse delmål og mål for output og resultater og finansieringsplanen opdelt pr. operationelt program og prioritetsakse, herunder 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.«
44)
Artikel 108, stk. 1, første afsnit, affattes således:
»1.   Medlemsstaten eller forvaltningsmyndigheden opretter et styringsudvalg for den fælles handlingsplan, der kan være forskelligt fra de relevante operationelle programmers overvågningsudvalg. Styringsudvalget mødes mindst to gange om året og refererer til forvaltningsmyndigheden. Når det er relevant, underretter forvaltningsmyndigheden 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).«
45)
Artikel 109, stk. 1, andet punktum, udgår.
46)
I artikel 110 foretages følgende ændringer:
a)
Stk. 1, litra c), affattes således:
»c)
gennemførelsen af kommunikationsstrategien, herunder informations- og kommunikationsforanstaltninger, og af foranstaltninger til at øge synligheden af fondene«.
b)
Stk. 2, litra a), affattes således:
»a)
metodologien og kriterierne anvendt ved udvælgelse af operationer, undtagen når disse kriterier er godkendt af lokale aktionsgrupper i overensstemmelse med artikel 34, stk. 3, litra c)«.
47)
I artikel 114 foretages følgende ændringer:
a)
Stk. 1 affattes således:
»1.   Forvaltningsmyndigheden eller en medlemsstat udarbejder en evalueringsplan for ét eller flere operationelle programmer. Evalueringsplanen forelægges overvågningsudvalget senest ét år efter vedtagelsen af det operationelle program. For de i artikel 39, stk. 4, første afsnit, litra b), omhandlede dedikerede programmer, som er vedtaget før den 2. august 2018, skal evalueringsplanen forelægges overvågningsudvalget senest et år efter nævnte dato.«
b)
Stk. 4 udgår.
48)
Overskriften til tredje del, afsnit III, kapitel II, affattes således:
»Information, kommunikation og synlighed«.
49)
I artikel 115 foretages følgende ændringer:
a)
Overskriften affattes således:
»Information, kommunikation og synlighed«.
b)
Stk. 1, litra d), affattes således:
»d)
over for EU-borgerne at offentliggøre oplysninger om samhørighedspolitikkens og fondenes rolle og resultater gennem foranstaltninger, der øger synligheden af resultaterne og virkningerne af partnerskabsaftaler, operationelle programmer og operationer.«
c)
Stk. 3 affattes således:
»3.   Nærmere bestemmelser om informations-, kommunikations- og synlighedsforanstaltninger over for offentligheden og oplysningsindsats over for potentielle støttemodtagere og støttemodtagere er fastlagt i bilag XII.«
50)
Artikel 116, stk. 3, affattes således:
»3.   Uanset stk. 2, tredje afsnit, underretter forvaltningsmyndigheden mindst én gang om året det eller de ansvarlige overvågningsudvalg om fremskridt med hensyn til gennemførelsen af kommunikationsstrategien som omhandlet i artikel 110, stk. 1, litra c), og om sin analyse af resultaterne af gennemførelsen samt om de informations- og kommunikationsaktiviteter og de foranstaltninger til at øge fondenes synlighed, der er planlagt for det følgende år. Overvågningsudvalget afgiver en udtalelse om de aktiviteter og foranstaltninger, der er planlagt for det følgende år, herunder om metoder til at øge effektiviteten af kommunikationsaktiviteter, der tager sigte på offentligheden.«
51)
Artikel 117, stk. 4, affattes således:
»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, udveksles god praksis og, hvis det er relevant, skabes mulighed for fælles planlægning og koordination af kommunikationsaktiviteter mellem medlemsstaterne og med Kommissionen. Netværkene skal mindst en gang om året drøfte og vurdere effektiviteten af informations- og kommunikationsforanstaltningerne og fremsætte henstillinger for at øge udbredelsen og virkningen af kommunikationsaktiviteter og for at udbrede kendskabet til resultaterne og merværdien af disse aktiviteter.«
52)
I artikel 119 foretages følgende ændringer:
a)
Stk. 1, første afsnit, affattes således:
»1.   Størrelsen af de fondsmidler, der afsættes til teknisk bistand i en medlemsstat, kan højst udgøre 4 % af de samlede fondsmidler, der er afsat til operationelle programmer under målet om investeringer i vækst og beskæftigelse.«
b)
Stk. 2, første punktum, udgår.
c)
Stk. 4 affattes således:
»4.   Når de i stk. 1 omhandlede afsatte midler fra strukturfondene anvendes til at støtte tekniske bistandsoperationer, der som helhed vedrører mere end én regionskategori, kan der gennemføres udgifter vedrørende operationerne under en prioritetsakse, som kombinerer forskellige regionskategorier og anvendes et pro rata-grundlag under hensyntagen til enten de respektive tildelinger til det operationelle programs forskellige regionskategorier eller tildelingen under hver regionskategori som en andel af den samlede tildeling til den pågældende medlemsstat.«
d)
Følgende stykke indsættes:
»5a.   Vurderingen af, om procentsatserne overholdes, skal ske på tidspunktet for vedtagelsen af det operationelle program.«
53)
Artikel 122, stk. 2, fjerde afsnit, affattes således:
»Når beløb, der er udbetalt uretmæssigt til en støttemodtager for en operation, ikke kan inddrives, og dette kan tilskrives fejl eller forsømmelse fra en medlemsstats side, er denne medlemsstat ansvarlig for, at de pågældende beløb tilbagebetales til Unionens 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 til en operation i et regnskabsår.«
54)
Artikel 123, stk. 5, første afsnit, affattes således:
»5.   For fondene og for EHFF kan forvaltningsmyndigheden, attesteringsmyndigheden, hvis det er relevant, og revisionsmyndigheden være en del af samme offentlige myndighed eller organ, forudsat at princippet om adskillelse af funktionerne er overholdt.«
55)
I artikel 125 foretages følgende ændringer:
a)
Stk. 3, litra c), affattes således:
»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, fristen for gennemførelsen samt kravene vedrørende information, kommunikation og synlighed«.
b)
I stk. 4, første afsnit, foretages følgende ændringer:
i)
Litra a) affattes således:
»a)
verificere, at medfinansierede varer og tjenesteydelser er blevet leveret, og at operationen er i overensstemmelse med den relevante lovgivning, det operationelle program og betingelserne for støtte til operationen, og:
i)
ved refusion af udgifter efter artikel 67, stk. 1, første afsnit, litra a), at det udgiftsbeløb, modtagerne har angivet for disse omkostninger, er blevet betalt
ii)
ved refusion af udgifter efter artikel 67, stk. 1, første afsnit, litra b)-e), at betingelserne for udgiftsrefusion til modtageren er opfyldt«.
ii)
I litra e) erstattes henvisningen til »finansforordningens artikel 59, stk. 5, litra a) og b)« med »finansforordningens artikel 63, stk. 5, litra a) og b), og artikel 63, stk. 6 og 7«.
56)
I artikel 126, litra b), erstattes henvisningen til »finansforordningens artikel 59, stk. 5, litra a)« med »finansforordningens artikel 63, stk. 5, litra a), og artikel 63, stk. 6«.
57)
I artikel 127 foretages følgende ændringer:
a)
I stk. 1, tredje afsnit, erstattes henvisningen til »finansforordningens artikel 59, stk. 5, andet afsnit« med »finansforordningens artikel 63, stk. 7«.
b)
I stk. 5, første afsnit, litra a), erstattes henvisningen til »finansforordningens artikel 59, stk. 5, andet afsnit« med henvisning til »finansforordningens artikel 63, stk. 7«.
58)
Artikel 131 affattes således:
»Artikel 131
Betalingsansøgninger
1.   Betalingsansøgninger 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.
Med hensyn til de beløb, der skal medtages i betalingsansøgninger i form af støtte som omhandlet i artikel 67, stk. 1, første afsnit, litra e), skal betalingsansøgningen indeholde de elementer, der er anført i de delegerede retsakter vedtaget i overensstemmelse med artikel 67, stk. 5a, og anvende den model for betalingsansøgninger, der er fastsat i de gennemførelsesretsakter, der vedtages i overensstemmelse med nærværende artikels stk. 6.
2.   Støtteberettigede udgifter medtaget i en betalingsansøgning skal dokumenteres ved hjælp af kvitterede fakturaer eller regnskabsdokumenter med tilsvarende bevisværdi, undtagen for de støtteformer, der er omhandlet i nærværende forordnings artikel 67, stk. 1, første afsnit, litra b)-e), artikel 68, 68a, og 68b, artikel 69, stk. 1, og artikel 109 og i ESF-forordningens artikel 14. Når det drejer sig om disse støtteformer, skal beløbene i betalingsansøgningen være de udgifter, der er beregnet på det relevante grundlag.
3.   For så vidt angår statsstøtte skal det støtteydende organ have udbetalt det offentlige bidrag svarende til udgifterne i en betalingsansøgning til modtagerne eller, hvis medlemsstaterne har besluttet, at støttemodtageren er det organ, der tildeler støtten, i henhold til artikel 2, nr. 10), litra a), støttemodtageren have udbetalt det til det organ, der modtager støtten.
4.   Uanset stk. 1 kan betalingsansøgningen for så vidt angår statsstøtte omfatte forskud, som det støtteydende organ har udbetalt til støttemodtageren, eller som støttemodtageren, hvis medlemsstaterne har besluttet, at støttemodtageren er det organ, der tildeler støtten, i henhold til artikel 2, nr. 10), litra a), har udbetalt til det organ, der modtager støtten, 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 enhed 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, eller, hvis medlemsstaterne har besluttet, at støttemodtageren er det organ, der tildeler støtten, i henhold til artikel 2, nr. 10), litra a), af den samlede støtte, der ydes det organ, der modtager støtten som led i en given operation
c)
forskuddene modsvares af udgifter afholdt af støttemodtageren eller, hvis medlemsstaterne har besluttet, at støttemodtageren er det organ, der tildeler støtten, i henhold til artikel 2, nr. 10), litra a), af udgifter, der er betalt af det organ, der modtager støtten 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.
Hvor betingelserne i første afsnit, litra c, ikke er opfyldt, korrigeres den efterfølgende betalingsansøgning i overensstemmelse hermed.
5.   Hver betalingsansøgning, der omfatter forskud af den type, som er omhandlet i stk. 4, skal særskilt oplyse om:
a)
det samlede beløb, der er udbetalt fra det operationelle program som forskud
b)
det beløb, der inden for tre år efter udbetalingen af forskuddet i overensstemmelse med stk. 4, første afsnit, litra c), modsvares af udgifter afholdt af støttemodtageren, eller, hvis medlemsstaterne har besluttet, at støttemodtageren er det organ, der tildeler støtten, i henhold til artikel 2, nr. 10), litra a), af det organ, der modtager støtten, og
c)
det beløb, der ikke modsvares af udgifter afholdt af støttemodtageren, eller, hvis medlemsstaterne har besluttet, at støttemodtageren er det organ, der tildeler støtten, i henhold til artikel 2, nr. 10), litra a), af det organ, der modtager støtten, 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 for betalingsansøgninger. Disse gennemførelsesretsakter vedtages efter undersøgelsesproceduren i artikel 150, stk. 3.«
59)
I artikel 137, stk. 1, erstattes henvisningen til »artikel 59, stk. 5, litra a), i finansforordningen« med »finansforordningens artikel 63, stk. 5, litra a), og artikel 63, stk. 6,«.
60)
I artikel 138 erstattes henvisningen til »finansforordningens artikel 59, stk. 5,«»finansforordningens artikel 63, stk. 5, og artikel 63, stk. 7, andet afsnit,«.
61)
I artikel 140, stk. 3, tilføjes følgende punktum:
»For dokumenter opbevaret på almindeligt anerkendte datamedier efter proceduren i stk. 5 kræves der ingen originaler.«
62)
I artikel 145, stk. 7, andet afsnit, litra a), erstattes henvisningen til »artikel 59, stk. 5, i finansforordningen« med »finansforordningens artikel 63, stk. 5, 6 og 7,«.
63)
I artikel 147, stk. 1, erstattes henvisningen til »finansforordningens artikel 78« med »finansforordningens artikel 98«.
64)
Artikel 148, stk. 1, affattes således:
»1.   Operationer, for hvilke de samlede støtteberettigede udgifter ikke overstiger 400 000 EUR for EFRU's og Samhørighedsfondens vedkommende, 300 000 EUR for ESF's vedkommende eller 200 000 EUR for EHFF's vedkommende, må ikke underkastes mere end én revision af enten revisionsmyndigheden eller Kommissionen forud for forelæggelsen af regnskaberne for det regnskabsår, hvor operationen fuldføres. Andre operationer må ikke underkastes mere end én revision pr. regnskabsår af enten revisionsmyndigheden eller Kommissionen forud for fremlæggelsen af regnskaberne for det regnskabsår, hvor operationen fuldføres. 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 af sådanne operationer, kan anvendes af revisionsmyndigheden eller Kommissionen til opfyldelse af deres respektive opgaver.
Uanset første afsnit må operationer, for hvilke de samlede støtteberettigede udgifter for EFRU og Samhørighedsfondens vedkommende er på mellem 200 000 EUR og 400 000 EUR, for ESF vedkommende er på mellem 150 000 EUR og 300 000 EUR og for EHFF's vedkommende er på mellem 100 000 EUR og 200 000 EUR, underkastes mere end én revision, hvis revisionsmyndigheden konkluderer ud fra en faglig vurdering, at det ikke er muligt at afgive eller udarbejde en revisionserklæring på grundlag af statistiske eller ikkestatistiske metoder til udvælgelse af stikprøver som omhandlet i artikel 127, stk. 1, i uden at foretage mere end én revision af den pågældende operation.«
65)
I artikel 149 foretages følgende ændringer:
a)
Stk. 2 og 3 affattes således:
»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 39a, stk. 7, 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 67, stk. 5a, artikel 68, stk. 2, 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 39a, stk. 7, 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 67, stk. 5a, artikel 68, stk. 2, 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 delegationen 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 delegerede retsakter, der allerede er i kraft.«
b)
Følgende stykke indsættes:
»3a.   Inden vedtagelsen af en delegeret retsakt hører Kommissionen eksperter, som er udpeget af hver enkelt medlemsstat, i overensstemmelse med principperne i den interinstitutionelle aftale af 13. april 2016 om bedre lovgivning.«
c)
Stk. 5 affattes således:
»5.   En delegeret retsakt vedtaget i henhold til 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 39a, stk. 7, 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 67, stk. 5a, artikel 68, stk. 2, 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 underrettet Kommissionen om, at de ikke agter at gøre indsigelse. Fristen forlænges med to måneder på Europa-Parlamentets eller Rådets initiativ.«
66)
I artikel 152 tilføjes følgende stykke:
»7.   Forvaltningsmyndigheden, eller overvågningsudvalget for programmer under målet om europæisk territorialt samarbejde, kan beslutte ikke at anvende artikel 67, stk. 2a, i en periode på højst 12 måneder fra den 2. august 2018.
Hvis forvaltningsmyndigheden, eller overvågningsudvalget for programmer under målet om europæisk territorialt samarbejde, finder, at artikel 67, stk. 2a, skaber en uforholdsmæssigt stor administrativ byrde, kan den beslutte at forlænge den overgangsperiode, der er omhandlet i første afsnit, for en periode, som den finder passende. Forvaltningsmyndigheden eller overvågningsudvalget underretter Kommissionen om en sådan beslutning inden udløbet af den oprindelige overgangsperiode.
Første og andet afsnit finder ikke anvendelse på tilskud og tilbagebetalingspligtig bistand støttet af ESF, hvor den offentlige støtte ikke overstiger 50 000 EUR.«
67)
I bilag IV foretages følgende ændringer:
a)
I afsnit 1 foretages følgende ændringer:
i)
Indledningen affattes således:
»1.
Når et finansielt instrument gennemføres i henhold til artikel 39a og artikel 38, stk. 4, første afsnit, litra a), b) og c), skal finansieringsaftalen indeholde vilkårene og betingelserne for bidrag fra programmet til det finansielle instrument og mindst indeholde følgende elementer:«.
ii)
Litra f) affattes således:
»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, og artikel 39a, stk. 5, andet afsnit«.
iii)
Litra i) affattes således:
»i)
bestemmelser om genanvendelse af midler, der kan henføres til støtte fra ESI-fondene, indtil støtteberettigelsesperiodens ophør, jf. artikel 44, og, hvor det er relevant, bestemmelser om differentieret behandling som omhandlet i artikel 43a«.
b)
I afsnit 2 foretages følgende ændringer:
i)
Indledningen affattes således:
»2.
Strategidokumenter som omhandlet i artikel 38, stk. 8, for finansielle instrumenter, der gennemføres i henhold til artikel 38, stk. 4, første afsnit, litra d), skal mindst indeholde følgende elementer:«.
ii)
litra c) affattes således:
»c)
»anvendelse og genanvendelse af midler, der kan henføres til støtte fra ESI-fondene, jf. artikel 43, 44 og 45, og, hvor det er relevant, bestemmelser om differentieret behandling som omhandlet i artikel 43a«. «
68)
I bilag XII foretages følgende ændringer:
a)
Overskriften til bilag XII affattes således:
»
                                                   
INFORMATION, KOMMUNIKATION OG SYNLIGHED AF STØTTEN FRA FONDENE
«.
b)
Overskriften til afsnit 2 affattes således:
»2.   
INFORMATIONS- OG KOMMUNIKATIONSFORANSTALTNINGER OG FORANSTALTNINGER TIL AT ØGE SYNLIGHEDEN OVER FOR OFFENTLIGHEDEN«.
c)
I underafsnit 2.1 foretages følgende ændringer:
i)
Punkt 1 affattes således:
»1.
Medlemsstaten og forvaltningsmyndigheden sikrer, at informations- og kommunikationsforanstaltningerne gennemføres i overensstemmelse med kommunikationsstrategien for at forbedre synligheden og samspillet med borgerne, og at disse foranstaltninger sigter mod den bredest mulige mediedækning med brug af forskellige kommunikationsformer og -metoder på det relevante niveau og, alt efter tilfældet, er tilpasset den teknologiske udvikling.«
ii)
Punkt 2, litra e) og f), affattes således:
»e)
præsentation af eksempler på operationer, navnlig operationer, hvor merværdien af fondenes interventioner er særligt synlig, 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)
ajourførte oplysninger om det operationelle programs gennemførelse, herunder dets vigtigste resultater, på webportalen eller det operationelle programs websted, der er tilgængeligt via webportalen.«
d)
I underafsnit 2.2 foretages følgende ændringer:
i)
Indledningen til punkt 1 affattes således:
»1.
Støttemodtageren anerkender i alle sine informations- og kommunikationsforanstaltninger og foranstaltninger til at øge fondenes synlighed fondenes støtte til operationen ved:«.
ii)
Følgende punkt tilføjes:
»6.
Det ansvar, der fastsættes i dette underafsnit, gælder fra det tidspunkt, hvor støttemodtageren modtager det i artikel 125, stk. 3, litra c), omhandlede dokument om betingelserne for støtten til operationen.«
e)
Underafsnit 3.1, punkt 2, litra f), affattes således:
»f)
støttemodtagernes ansvar for at informere offentligheden om formålet med operationen og støtten fra fondene til operationen i overensstemmelse med underafsnit 2.2 gælder fra det tidspunkt, hvor støttemodtageren modtager det i artikel 125, stk. 3, litra c), omhandlede dokument om betingelserne for støtten til operationen. Forvaltningsmyndigheden kan anmode potentielle støttemodtagere om i ansøgningerne at komme med forslag til vejledende kommunikationsaktiviteter til at øge fondenes synlighed, der står i forhold til operationens størrelse.«
f)
Underafsnit 4, litra i), affattes således:
»i)
en årlig ajourføring med en beskrivelse af de informations- og kommunikationsaktiviteter til at øge fondenes synlighed, der skal udføres i det følgende år, på grundlag af bl.a. indhøstede erfaringer med effektiviteten af sådanne foranstaltninger.«
Artikel 273
Ændring af forordning (EU) nr. 1304/2013
I forordning (EU) nr. 1304/2013 foretages følgende ændringer:
1)
I artikel 13, stk. 2, tilføjes følgende afsnit:
»Når operationer, der falder ind under første afsnit, litra a), også er til gavn for det programområde, hvori de gennemføres, allokeres udgifterne til disse programområder pro rata efter objektive kriterier.«
2)
I artikel 14 foretages følgende ændringer:
a)
Følgende stykke indsættes:
»–1.   De generelle regler for forenklede omkostningsoptioner under ESF er fastsat i artikel 67, 68, 68a og 68b i forordning (EU) nr. 1303/2013.«
b)
Stk. 2, 3 og 4 udgår.
3)
Bilag I, punkt 1, affattes således:
»1)
Fælles outputindikatorer for deltagere
Med »deltagere«
                                          
 (
1
)
 menes personer, som direkte drager fordel af en ESF-intervention, som kan udpeges og udspørges om deres særlige forhold, og for hvem særlige udgifter er øremærket. Andre personer klassificeres ikke som deltagere. Alle data opdeles efter køn.
De fælles outputindikatorer for deltagere er:
—
arbejdsløse, herunder langtidsledige*
—
langtidsledige*
—
erhvervsinaktive*
—
erhvervsinaktive, som ikke er under uddannelse*
—
beskæftigede, herunder som selvstændige erhvervsdrivende*
—
under 25 år*
—
over 54 år*
—
over 54 år, som er ledige, herunder langtidsledige eller erhvervsinaktive, som ikke er under uddannelse eller videreuddannelse*
—
med primæruddannelse (ISCED 1) eller sekundæruddannelsens første trin (ISCED 2)*
—
med andet sekundærtrin (ISCED 3) eller niveauet mellem sekundær og tertiær uddannelse (ISCED 4)*
—
med tertiær uddannelse (ISCED 5-8)*
—
indvandrere, deltagere af udenlandsk herkomst, minoriteter (herunder marginaliserede befolkningsgrupper såsom Roma)**
—
deltagere med handicap**
—
andre ugunstigt stillede**.
Det samlede antal deltagere beregnes automatisk på grundlag af outputindikatorerne.
Disse data angående deltagere, der indgår i en ESF-støttet operation, forelægges i de årlige gennemførelsesrapporter som omhandlet i artikel 50, stk. 1 og 2, og artikel 111, stk. 1, i forordning (EU) nr. 1303/2013.
Følgende data angående deltagere forelægges i de årlige gennemførelsesrapporter som omhandlet i artikel 50 i forordning (EU) nr. 1303/2013:
—
hjemløse eller ramt af boligmæssig eksklusion*
—
fra landdistrikter*
 (
2
)
Dataene angående disse to indikatorer indsamles på grundlag af en repræsentativ stikprøve af deltagere inden for hver investeringsprioritet. Stikprøvens egen gyldighed sikres på en sådan måde, at dataene kan generaliseres for niveauet for investeringsprioriteter.
(
1
)
(
+
)
Forvaltningsmyndighederne skal oprette et system, hvorved individuelle deltageroplysninger registreres og opbevares i elektronisk form, jf. artikel 125, stk. 2, litra d), i forordning (EU) nr. 1303/2013. De af medlemsstaterne indførte ordninger for behandling af oplysninger skal være i overensstemmelse med Europa-Parlamentets og Rådets direktiv 95/46/EF af 24. oktober 1995 om beskyttelse af fysiske personer i forbindelse med behandling af personoplysninger og om fri udveksling af sådanne oplysninger (
EFT L 281 af 23.11.1995, s. 31
), navnlig artikel 7 og 8.
Data, som indberettes under de indikatorer, der er markeret med *, er personoplysninger i henhold til artikel 7 i direktiv 95/46/EF. Behandlingen af disse er nødvendig for at overholde den retlige forpligtelse, som gælder for den registeransvarlige (artikel 7, litra c), i direktiv 95/46/EF). Definitionen af den registeransvarlige findes i artikel 2 i direktiv 95/46/EF.
Data, som indberettes under de indikatorer, der er markeret med **, er en særlig kategori af personoplysninger i henhold til artikel 8 i direktiv 95/46/EF. Med forbehold af, at der gives tilstrækkelige garantier, kan medlemsstaterne af grunde, der vedrører hensynet til vigtige samfundsmæssige interesser, fastsætte andre undtagelser end dem, der er fastsat i artikel 8, stk. 2, i direktiv 95/46/EF, enten ved national lovgivning eller ved en afgørelse truffet af tilsynsmyndigheden (artikel 8, stk. 4, i direktiv 95/46/EF).
"
(
2
)
(
++
)
Dataene indsamles på niveauet for mindre administrative enheder (lokale administrative enheder 2) i overensstemmelse med 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
).«
"
Artikel 274
Ændring af forordning (EU) nr. 1309/2013
I forordning (EU) nr. 1309/2013 foretages følgende ændringer:
1)
Betragtning 24, første punktum, affattes således:
»Medlemsstaterne bør forblive ansvarlige for gennemførelsen af den økonomiske støtte og for forvaltning af og kontrol med de aktioner, der får EU-støtte i overensstemmelse med de relevante bestemmelser i Europa-Parlamentets og Rådets forordning (EU, Euratom) 2018/1046
 (
*7
)
 (»finansforordningen«).
(
*7
)
  Europa-Parlamentets og Rådets forordning (EU, Euratom) 2018/1046 af 18. juli 2018 om de finansielle regler vedrørende Unionens almindelige budget, om ændring af forordning (EU) nr. 1296/2013, (EU) nr. 1301/2013, (EU) nr. 1303/2013, (EU) nr. 1304/2013, (EU) nr. 1309/2013, (EU) nr. 1316/2013, (EU) nr. 223/2014, (EU) nr. 283/2014 og afgørelse nr. 541/2014/EU og om ophævelse af forordning (EU, Euratom) nr. 966/2012 (
EUT L 193 af 30.7.2018, s. 1
).«
                                    "
2)
Artikel 4, stk. 2, affattes således:
»2.   På små arbejdsmarkeder eller under særlige omstændigheder, der er behørigt begrundet af den ansøgende medlemsstat, især hvad angår kollektive ansøgninger vedrørende SMV'er, kan en ansøgning om økonomisk støtte i henhold til denne artikel godkendes, selv om de kriterier, der er fastsat i stk. 1, litra a) og b), ikke fuldt ud er opfyldt, når afskedigelserne har en alvorlig indvirkning på beskæftigelsen og den lokale, regionale eller nationale økonomi. Den ansøgende medlemsstat skal specifikt oplyse, hvilket af interventionskriterierne i stk. 1, litra a) og b), der ikke fuldt ud opfyldes. For kollektive ansøgninger vedrørende SMV'er beliggende i én region kan ansøgningen, hvis medlemsstaten påviser, at SMV'er er de vigtigste eller den eneste form for virksomhed i regionen, undtagelsesvis dække SMV'er, der er aktive i forskellige økonomiske sektorer som defineret på NACE (rev 2)-hovedgruppeniveau. Den samlede støtte, der kan tildeles under særlige omstændigheder, må ikke overstige 15 % af EFG's maksimale årlige beløb.«
3)
Artikel 6, stk. 2, affattes således:
»2.   Uanset artikel 2 kan ansøgende medlemsstaterne yde individualiserede tilbud, der medfinansieres af EGF, til et antal unge, som hverken er i beskæftigelse eller under almen eller faglig uddannelse, og som er under 25 år eller, hvis medlemsstaterne træffer beslutning herom, under 30 år på datoen for indgivelse af ansøgningen, i et antal som svarer til det samlede antal personer, der er tiltænkt støtte, fortrinsvis til personer, som er blevet afskediget, eller hvis aktivitet er ophørt, forudsat at i det mindste nogle af afskedigelserne som omhandlet i artikel 3 er sket i regioner på NUTS 2-niveau, hvor ungdomsarbejdsløsheden blandt unge i alderen mellem 15 og 24 år lå på mindst 20 % baseret på de seneste tilgængelige årlige oplysninger. Støtten kan ydes til unge under 25 eller, hvis medlemsstaterne træffer beslutning herom, under 30 år, som hverken er i beskæftigelse eller under almen eller faglig uddannelse, i disse regioner på NUTS 2-niveau.«
4)
Artikel 11, stk. 3, affattes således:
»3.   De aktiviteter, der er omhandlet i stk. 1, udføres i overensstemmelse med finansforordningen.«
5)
Artikel 15, stk. 4, affattes således:
»4.   Har Kommissionen konkluderet, at betingelserne for at yde økonomisk støtte fra EGF er opfyldt, forelægger den et forslag om mobilisering heraf. Beslutningen om at mobilisere EGF træffes af Europa-Parlamentet og Rådet i fællesskab inden for én måned efter forslagets forelæggelse for Europa-Parlamentet og Rådet. Rådet træffer afgørelse med kvalificeret flertal, og Europa-Parlamentet træffer afgørelse med et flertal af sine medlemmer og tre femtedele af de afgivne stemmer.
Overførsler vedrørende EGF sker i overensstemmelse med finansforordningens artikel 31 og i princippet senest syv dage efter Europa-Parlamentets og Rådets vedtagelse af den relevante afgørelse.«
6)
I artikel 16, stk. 2, erstattes henvisningen til »artikel 59 i finansforordningen« med »finansforordningens artikel 63.«
7)
I artikel 21, stk. 2, erstattes henvisningen til »finansforordningens artikel 59, stk. 3,« med »finansforordningens artikel 63, stk. 3,«, og henvisningen til »finansforordningens artikel 59, stk. 5,« erstattes med »finansforordningens artikel 63, stk. 5,«.
Artikel 275
Ændring af forordning (EU) nr. 1316/2013
I forordning (EU) nr. 1316/2013 foretages følgende ændringer:
1)
Følgende kapitel indsættes:
»
                                          
KAPITEL Va
Blanding
Artikel 16a
Blandingsfaciliteter under CEF
1.   Inden for rammerne af denne forordning kan der i overensstemmelse med artikel 159 i Europa-Parlamentets og Rådets forordning (EU, Euratom) 2018/1046
 (
*8
)
 oprettes blandingsfaciliteter for en eller flere CEF-sektorer. Alle foranstaltninger, der bidrager til projekter af fælles interesse, er berettigede til at modtage finansiel støtte via blandingsoperationer.
2.   CEF-blandingsfaciliteter gennemføres i overensstemmelse med artikel 6, stk. 3.
3.   Det samlede bidrag fra Unionens budget til CEF-blandingsfaciliteter må ikke overstige 10 % af den samlede finansieringsramme for CEF som omhandlet i artikel 5, stk. 1.
I tillæg til tærsklen i første afsnit må det samlede bidrag fra Unionens budget til CEF-blandingsfaciliteter i transportsektoren ikke overstige 500 000 000 EUR.
Hvis de 10 % af den samlede finansieringsramme for gennemførelsen af CEF som omhandlet artikel 5, stk. 1, ikke anvendes fuldt ud til CEF-blandingsfaciliteter og/eller finansielle instrumenter, skal det resterende beløb stilles til rådighed for og omfordeles til den samlede finansieringsramme for CEF.
4.   Det i artikel 5, stk. 1, litra a), omhandlede beløb på 11 305 500 000 EUR, som er overført fra Samhørighedsfonden, må ikke anvendes til at indgå forpligtelser for budgetmidler til CEF-blandingsfaciliteter.
5.   Støtte ydet under en CEF-blandingsfacilitet i form af tilskud og finansielle instrumenter skal opfylde de støtteberettigelseskriterier og betingelser for finansiel støtte, der er fastsat i artikel 7. Størrelsen af den finansielle støtte, der ydes til blandingsoperationer, som støttes via en CEF-blandingsfacilitet, afpasses på grundlag af en cost-benefit-analyse, disponibiliteten af EU-budgetmidler og nødvendigheden af at maksimere EU-finansieringens løftestangseffekt. Det ydede tilskud må ikke overstige de finansieringssatser, der er fastsat i artikel 10.
6.   Kommissionen undersøger i samarbejde med Den Europæiske Investeringsbank (EIB) muligheden for, at EIB systematisk stiller first loss-garantier i forbindelse med CEF-blandingsfaciliteter for at muliggøre og lette additionalitet og deltagelse af private medinvestorer i transportsektoren.
7.   Unionen, medlemsstaterne og andre investorer kan bidrage til CEF-blandingsfaciliteterne, forudsat at Kommissionen godkender de tilpasninger af støtteberettigelseskriterierne ved blandingsoperationer og/eller CEF-blandingsfacilitetens investeringsstrategi, der måtte blive nødvendige på grund af de yderligere bidrag, og med henblik på at opfylde kravene i denne forordning, når de gennemfører projekter af fælles interesse. Sådanne yderligere midler gennemføres af Kommissionen i overensstemmelse med artikel 6, stk. 3.
8.   Blandingsoperationer, der støttes via en CEF-blandingsfacilitet, udvælges ud fra deres modenhed, og skal tilstræbe at opnå diversificering på sektorer i overensstemmelse med artikel 3 og 4 samt en geografisk balance blandt medlemsstaterne. De skal:
a)
give europæisk merværdi
b)
opfylde Europa 2020-strategiens mål
c)
hvor det er muligt, bidrage til modvirkning af og tilpasning til klimaforandringer.
9.   CEF-blandingsfaciliteter stilles til rådighed og blandingsoperationer udvælges på grundlag af de udvælgelses- og tildelingskriterier, der er fastsat i de flerårige eller årlige arbejdsprogrammer, som er vedtaget i henhold til artikel 17.
10.   Der kan via en blandingsfacilitet under CEF ydes støtte til blandingsoperationer i tredjelande, hvis disse foranstaltninger er nødvendige for gennemførelsen af et projekt af fælles interesse.
(
*8
)
  Europa-Parlamentets og Rådets forordning (EU, Euratom) 2018/1046 af 18. juli 2018 om de finansielle regler vedrørende Unionens almindelige budget, om ændring af forordning (EU) nr. 1296/2013, (EU) nr. 1301/2013, (EU) nr. 1303/2013, (EU) nr. 1304/2013, (EU) nr. 1309/2013, (EU) nr. 1316/2013, (EU) nr. 223/2014, (EU) nr. 283/2014 og afgørelse nr. 541/2014/EU og om ophævelse af forordning (EU, Euratom) nr. 966/2012 (
EUT L 193 af 30.7.2018, s. 1
).«
                                             "
2)
Artikel 17, stk. 3, andet afsnit, affattes således:
»Beløbet i finansieringsrammen skal udgøre mellem 80 % og 95 % af de i artikel 5, stk. 1, litra a), omhandlede budgetmidler.«
3)
Artikel 22, stk. 4, affattes således:
»Den i stk. 2 omhandlede attestering af udgiftsbeløb er ikke obligatorisk for tilskud ydet efter forordning (EU) nr. 283/2014.«
Artikel 276
Ændring af forordning (EU) nr. 223/2014
I forordning (EU) nr. 223/2014 foretages følgende ændringer:
1)
I artikel 9 tilføjes følgende stykke:
»4.   Stk. 1, 2 og 3 finder ikke anvendelse, når der er tale om ændring af elementer i et operationelt program, der falder ind under underafsnit 3.5 henholdsvis 3.6 eller afsnit 4 i modellerne for operationelle programmer i bilag I.
En medlemsstat skal underrette Kommissionen om enhver beslutning om at ændre elementerne omhandlet i første afsnit senest en måned efter datoen for denne beslutning. Beslutningen skal indeholde angivelse af datoen for dens ikrafttræden, som ikke må være tidligere end vedtagelsesdatoen.«
2)
Artikel 23, stk. 6, affattes således:
»6.   En operation kan modtage støtte fra mere end ét operationelt program, der er medfinansieret af fonden, og fra andre EU-instrumenter, forudsat at de udgifter, der er angivet i en betalingsanmodning vedrørende fonden, ikke er angivet for støtte fra et andet EU-instrument eller støtte fra samme fond under et andet program. Det udgiftsbeløb, der angives i en betalingsanmodning til en fond, kan beregnes pro rata for det eller de berørte programmer i overensstemmelse med det dokument, der fastlægger støttebetingelserne.«
3)
I artikel 25, stk. 3, tilføjes følgende litra:
»e)
de regler for anvendelse af tilsvarende enhedsomkostninger, faste beløb og faste takster, der gælder i forbindelse med EU-politikker for en lignende type operation og støttemodtager.«
4)
I artikel 26 foretages følgende ændringer:
a)
Stk. 2, litra d) og e), affattes således:
»d)
partnerorganisationernes udgifter til indsamling, transport, lagring og distribution af fødevaredonationer og direkte relaterede oplysningsaktiviteter
e)
udgifter til ledsageforanstaltninger, som gennemføres og anmeldes af de partnerorganisationer, der direkte eller inden for rammerne af samarbejdsaftaler yder fødevarebistand og/eller elementær materiel bistand til de socialt dårligst stillede personer med en fast takst på 5 % af udgifterne omhandlet i litra a); eller 5 % af værdien af de fødevarer, der er afsat i overensstemmelse med artikel 16 i forordning (EU) nr. 1308/2013.«
b)
Følgende stykke indsættes:
»3a.   Uanset stk. 2 fører en nedsættelse af de støtteberettigede udgifter, der er omhandlet i stk. 2, litra a), og som beror på, at det organ, der har ansvaret for indkøb af fødevarer og/eller elementær materiel bistand, har tilsidesat den relevante lovgivning, ikke til en nedsættelse af de støtteberettigede udgifter, der afholdes af andre organisationer, som omhandlet i stk. 2, litra c) og e).«
5)
Artikel 27, stk. 4, affattes således:
»4.   Det operationelle program kan på medlemsstaternes initiativ og inden for et loft på 5 % af tildelingen fra fonden på tidspunktet for vedtagelse af det operationelle program anvendes til at finansiere den forberedelse, forvaltning, overvågning, administrative og tekniske bistand, revision, information, kontrol og evaluering, der er nødvendig for at gennemføre denne forordning. Det kan også anvendes til at finansiere teknisk bistand til og kapacitetsopbygning i partnerorganisationerne.«
6)
Artikel 30, stk. 2, fjerde afsnit, affattes således:
»Når beløb, der er udbetalt uretmæssigt til en støttemodtager for en operation, ikke kan inddrives, og dette kan tilskrives fejl eller forsømmelse fra en medlemsstats side, er medlemsstaten ansvarlig for, at de pågældende beløb tilbagebetales til Unionens 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 fonden til en operation i et regnskabsår.«
7)
Artikel 32, stk. 4, litra a), affattes således:
»a)
verificere, at medfinansierede varer og tjenesteydelser er blevet leveret, og at operationen er i overensstemmelse med den relevante lovgivning, det operationelle program og betingelserne for støtte til operationen, og
i)
ved refusion af udgifter efter artikel 25, stk. 1, litra a), at det udgiftsbeløb, modtagerne har angivet for disse omkostninger, er blevet betalt
ii)
ved refusion af udgifter efter artikel 25, stk. 1, litra b), c) og d), at betingelserne for udgiftsrefusion til modtageren er opfyldt«.
8)
Artikel 42, stk. 3, affattes således:
»3.   Betalingsfristen i stk. 2 kan suspenderes af forvaltningsmyndigheden i hvert af følgende behørigt begrundede tilfælde:
a)
betalingsanmodningen er ikke forfalden til betaling, eller den relevante dokumentation, herunder de dokumenter, der er nødvendige for forvaltningsverificering efter artikel 32, stk. 4, litra a), er ikke 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 suspensionen og årsagerne hertil. Den resterende betalingsfrist begynder at løbe igen fra den dato, hvor de oplysninger eller dokumenter, der er anmodet om, modtages, eller hvor undersøgelsen afsluttes.«
9)
Artikel 51, stk. 3, affattes således:
»3.   Dokumenterne opbevares enten i de originale udgaver eller som bekræftede genparter af de originale udgaver, eller på almindeligt anerkendte datamedier, herunder elektroniske udgaver af originaldokumenter eller dokumenter, der kun findes i elektronisk udgave. For dokumenter opbevaret på almindeligt anerkendte datamedier efter proceduren i stk. 5 kræves der ingen originaler.«
Artikel 277
Ændring af forordning (EU) nr. 283/2014
I forordning (EU) nr. 283/2014 foretages følgende ændringer:
1)
Artikel 2, stk. 2, litra e), affattes således:
»e)
»generiske tjenester«: gatewaytjenester, der forbinder en eller flere nationale infrastrukturer med den eller de centrale tjenesteplatforme, samt tjenester, der øger en digitaltjenesteinfrastrukturs kapacitet ved at give adgang til højtydende databehandlings-, lagrings- og dataforvaltningsfaciliteter«.
2)
I artikel 5 foretages følgende ændringer:
a)
Stk. 4 affattes således:
»4.   Aktioner, der bidrager til projekter af fælles interesse inden for digitaltjenesteinfrastrukturer, støttes ved:
a)
offentlige udbud
b)
tilskud og/eller
c)
de i stk. 5 omhandlede finansielle instrumenter.«
b)
Følgende stykke indsættes:
»4a.   Det samlede bidrag fra Unionens budget til finansielle instrumenter for digitaltjenesteinfrastrukturer som omhandlet i stk. 4, litra c), må ikke overstige 10 % af den finansieringsramme for telekommunikationssektoren, der er omhandlet i artikel 5, stk. 1, litra b), i forordning (EU) nr. 1316/2013.«
3)
Artikel 8, stk. 1, affattes således:
»1.   På grundlag af oplysninger, der er modtaget i henhold til artikel 22, stk. 3, i forordning (EU) nr. 1316/2013, udveksler medlemsstaterne og Kommissionen oplysninger og bedste praksis om de fremskridt, der er gjort med gennemførelsen af nærværende forordning, herunder brugen af finansielle instrumenter. Medlemsstaterne inddrager, hvor det er relevant, de lokale og regionale myndigheder i processen. Kommissionen offentliggør en årlig oversigt over disse oplysninger og forelægger den for Europa-Parlamentet og Rådet.«
Artikel 278
Ændring af afgørelse nr. 541/2014/EU
I artikel 4 i Europa-Parlamentets og Rådets afgørelse nr. 541/2014/EU tilføjes følgende stykke:
»3.   Finansieringsprogrammer oprettet ved forordning (EU) nr. 377/2014 og (EU) nr. 1285/2013 samt ved afgørelse 2013/743/EU kan inden for rammerne af disse programmer og i overensstemmelse med deres formål og målsætninger bidrage til finansiering af de i stk. 1 omhandlede aktioner. Sådanne bidrag anvendes i overensstemmelse med forordning (EU) nr. 377/2014. Kommissionen vurderer inden udløbet af den flerårige finansielle ramme 2014-2020 de nye forenklede finansielle regler, der følger af nærværende stykke, og deres bidrag til SST-støtterammens målsætninger.«
TREDJE DEL
AFSLUTTENDE BESTEMMELSER OG OVERGANGSBESTEMMELSER
Artikel 279
Overgangsbestemmelser
1.   Retlige forpligtelser til udbetaling af tilskud til budgetgennemførelsen under den flerårige finansielle ramme 2014-2020 kan fortsat indgås i form af tilskudsafgørelser. De bestemmelser i afsnit VIII, der finder anvendelse på tilskudsaftaler, finder med de fornødne tilpasninger også anvendelse på tilskudsafgørelser. Kommissionen tager brugen af tilskudsafgørelser under den flerårige finansielle ramme for årene efter 2020 op til fornyet overvejelse, navnlig under hensyntagen til den udvikling, der til den tid er sket i brugen af elektronisk underskrift og elektronisk forvaltning af tilskud.
2.   Efter denne forordnings ikrafttræden ændrer den ansvarlige anvisningsberettigede i overensstemmelse med denne forordnings artikel 181 kommissionsafgørelser vedtaget i overensstemmelse med artikel 124 i forordning (EU, Euratom) nr. 966/2012, hvorved der er givet tilladelse til anvendelse af faste beløb, enhedsomkostninger eller faste takster.
3.   Forordning (EU, Euratom) nr. 966/2012 og delegeret forordning (EU) nr. 1268/2012 finder fortsat anvendelse på retlige forpligtelser indgået inden nærværende forordnings ikrafttræden. De eksisterende søjlevurderinger, bidragsaftaleskabeloner og finansielle partnerskabsrammeaftaler kan fortsat finde anvendelse og skalrevideres i nødvendigt omfang.
4.   For økonomisk støtte fra EGF, herunder støtte til unge, som hverken er i beskæftigelse eller under almen eller faglig uddannelse, for hvilken den frist, der er angivet i artikel 16, stk. 4, i forordning (EU) nr. 1309/2013, ikke er udløbet inden den 1. januar 2018 vurderer Kommissionen, om individualiserede tilbud til unge, som hverken er i beskæftigelse eller under almen eller faglig uddannelse, er berettigede til medfinansiering fra EGF efter den 31. december 2017. Hvis Kommissionen konkluderer, at dette er tilfældet, ændrer den de berørte afgørelser vedrørende finansielle bidrag i overensstemmelse hermed.
Artikel 280
Revision
Denne forordning tages op til revision hver gang, det viser sig nødvendigt, og under alle omstændigheder senest to år inden udløbet af hver flerårige finansielle ramme.
Sådan revision skal blandt andet omfatte gennemførelsen af første del, afsnit VIII og X, og fristerne fastsat i artikel 259.
Artikel 281
Ophævelse
1.   Forordning (EU, Euratom) nr. 966/2012 ophæves med virkning fra den 2. august 2018. Den finder dog fortsat anvendelse indtil den 31. december 2018 med henblik på artikel 282, stk. 3, litra c).
2.   Uden at dette berører artikel 279, stk. 3, ophæver Kommissionen delegeret forordning (EU) nr. 1268/2012 med virkning fra den 2. august 2018. Nævnte delegerede forordning finder dog fortsat anvendelse indtil den 31. december 2018 med henblik på artikel 282, stk. 3, litra c).
3.   Henvisninger til den ophævede forordning gælder som henvisninger til nærværende forordning og skal læses efter sammenligningstabellen i bilag II.
Artikel 282
Ikrafttræden og anvendelse
1.   Denne forordning træder i kraft på tredjedagen efter offentliggørelsen i 
Den Europæiske Unions Tidende
.
2.   Den finder anvendelse fra den 2. august 2018.
3.   Uanset stk. 2 finder:
a)
artikel 271, nr. 1), litra a), artikel 272, nr. 2), artikel 272, nr. 10), litra a), artikel 272, nr. 11), litra b), nr. i), artikel 272, nr. 11, litra c), d) og e), artikel 272, nr. 12, litra a), artikel 272, nr. 12), litra b), nr. i), artikel 272, nr. 12), litra c), artikel 272, nr. 14), litra c), artikel 272, nr. 15), 17), 18), 22) og 23), artikel 272, nr. 26), litra d), artikel 272, nr. 27), litra a), nr. i), artikel 272 nr. 53) og 54), artikel 272, nr. 55), litra b), nr. i), artikel 273, nr. 3), artikel 276, nr. 2), og artikel 276, nr. 4), litra b), anvendelse fra den 1. januar 2014
b)
artikel 272, nr. 11), litra a) og f), artikel 272, nr. 13), artikel 272, nr. 14), litra b), artikel 272, nr. 16), artikel 272, nr. 19), litra a), og artikel 274, nr. 3), anvendelse fra den 1. januar 2018
c)
artikel 6-60, 63-68, 73-207, 241-253 og 264-268 anvendelse fra den 1. januar 2019 for så vidt angår gennemførelse af EU-institutioners administrationsbevillinger, uden at dette dog berører nærværende stykkes litra h)
d)
artikel 2, nr. 4), artikel 208-211 og artikel 214, stk. 1, finder først anvendelse på budgetgarantier og finansiel bistand fra den dato, fra hvilken den flerårige finansielle ramme for årene efter 2020 finder anvendelse
e)
artikel 250 finder først anvendelse på budgetgarantier, finansiel bistand og eventualforpligtelser fra den dato, fra hvilken den flerårige finansielle ramme for årene efter 2020 finder anvendelse
f)
artikel 2, nr. 6), artikel 21, stk. 3, litra f), artikel 41, stk. 4, litra l), artikel 62, stk. 2, artikel 154, stk. 1 og 2, artikel 155, stk. 1-4, og artikel 159 finder først anvendelse på budgetgarantier fra den dato, fra hvilken den flerårige finansielle ramme for årene efter 2020 finder anvendelse
g)
artikel 2, nr. 9), 15), 32) og 39), artikel 30, stk. 1, litra g), artikel 41, stk. 5, artikel 110, stk. 3, litra h), artikel 115, stk. 2, litra c), artikel 212 og 213, artikel 214, stk. 2, og artikel 218, 219 og 220 finder først anvendelse fra den dato, fra hvilken den flerårige finansielle ramme for årene efter 2020 finder anvendelse
h)
de i artikel 41, stk. 3, litra b), nr. iii), omhandlede oplysninger om årsgennemsnittet af stillinger opgjort i fuldtidsækvivalenter og de i artikel 41, stk. 8, litra b), omhandlede anslåede formålsbestemte indtægter fremført fra foregående år angives første gang sammen med det budgetforslag, der skal fremlægges i 2021.
Denne forordning er bindende i alle enkeltheder og gælder umiddelbart i hver medlemsstat.
Udfærdiget i Bruxelles, den 18. juli 2018.
På Europa-Parlamentets vegne
A. TAJANI
Formand
På Rådets vegne
J. BOGNER-STRAUSS
Formand
(
1
)
  
            
EUT C 91 af 23.3.2017, s. 1
.
(
2
)
  
            
EUT C 75 af 10.3.2017, s. 63
.
(
3
)
  
            
EUT C 306 af 15.9.2017, s. 64
.
(
4
)
  Europa-Parlamentets godkendelse af 5.7.2018 (endnu ikke offentliggjort i EUT) og Rådets afgørelse af 16.7.2018.
(
5
)
  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
).
(
6
)
  Kommissionens delegerede forordning (EU) nr. 1268/2012 af 29. oktober 2012 om gennemførelsesbestemmelser til Europa-Parlamentets og Rådets forordning (EU, Euratom) nr. 966/2012 om de finansielle regler vedrørende Unionens almindelige budget (
EUT L 362 af 31.12.2012, s. 1
).
(
7
)
  
            
EUT L 123 af 12.5.2016, s. 1
.
(
8
)
  Europa-Parlamentets og Rådets forordning (EF) nr. 45/2001 af 18. december 2000 om beskyttelse af fysiske personer i forbindelse med behandling af personoplysninger i fællesskabsinstitutionerne og -organerne og om fri udveksling af sådanne oplysninger (
EFT L 8 af 12.1.2001, s. 1
).
(
9
)
  Europa-Parlamentets og Rådets forordning (EU) 2016/679 af 27. april 2016 om beskyttelse af fysiske personer i forbindelse med behandling af personoplysninger og om fri udveksling af sådanne oplysninger og om ophævelse af direktiv 95/46/EF (generel forordning om databeskyttelse) (
EUT L 119 af 4.5.2016, s. 1
).
(
10
)
  Europa-Parlamentets og Rådets direktiv 2014/24/EU af 26. februar 2014 om offentlige udbud og om ophævelse af direktiv 2004/18/EF (
EUT L 94 af 28.3.2014, s. 65
).
(
11
)
  
            
EFT L 56 af 4.3.1968, s. 1
.
(
12
)
  Rådets forordning (EU, Euratom) nr. 609/2014 af 26. maj 2014 om metoderne og proceduren for overdragelse af de traditionelle egne indtægter og egne indtægter fra moms og BNI og om foranstaltningerne for at opfylde likviditetskrav (
EUT L 168 af 7.6.2014, s. 39
).
(
13
)
  Europa-Parlamentets og Rådets forordning (EU) 2015/848 af 20. maj 2015 om insolvensbehandling (
EUT L 141 af 5.6.2015, s. 19
).
(
14
)
  Europa-Parlamentets og Rådets direktiv 2014/23/EU af 26. februar 2014 om tildeling af koncessionskontrakter (
EUT L 94 af 28.3.2014, s. 1
).
(
15
)
  
            
EUT C 461 af 10.12.2016, s. 2
.
(
16
)
  
            
EUT C 438 af 19.12.2017, s. 5
.
(
17
)
  Rådets afgørelse 2014/335/EU, Euratom af 26. maj 2014 om ordningen for Den Europæiske Unions egne indtægter (
EUT L 168 af 7.6.2014, s. 105
).
(
18
)
  Europa-Parlamentets og Rådets forordning (EU, Euratom) nr. 1141/2014 af 22. oktober 2014 om statut for og finansiering af europæiske politiske partier og europæiske politiske fonde (
EUT L 317 af 4.11.2014, s. 1
).
(
19
)
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).
BILAG I
KAPITEL 1
Fælles bestemmelser
AFDELING 1
Rammeaftaler og offentlighed
1.   Rammeaftaler og specifikke kontrakter
1.1.
Rammeaftaler må højst have en varighed på fire år undtagen i særlige tilfælde, hvor det er behørigt begrundet i navnlig rammeaftalens genstand.
Specifikke kontrakter, der er baseret på rammeaftaler, tildeles på de betingelser, der er fastsat i rammeaftalen.
Ved indgåelse af specifikke kontrakter må parterne ikke afvige væsentligt fra rammeaftalen.
1.2.
Når en rammeaftale indgås med en enkelt økonomisk aktør, skal specifikke kontrakter tildeles på de betingelser, der er fastsat i rammeaftalen.
I sådanne tilfælde kan de ordregivende myndigheder, når det er behørigt begrundet, skriftligt anmode kontrahenten om at komplettere sit tilbud.
1.3.
Når en rammeaftale skal indgås med flere økonomiske aktører (»rammeaftale med flere kontrahenter«), kan den have form af adskilte kontrakter, som indgås på identiske vilkår med hver enkelt kontrahent.
Specifikke kontrakter, der er baseret på rammeaftaler med flere kontrahenter, skal gennemføres på en af følgende måder:
a)
i overensstemmelse med de vilkår, der er fastlagt i rammeaftalen: uden iværksættelse af fornyet konkurrence, når den fastlægger alle vilkår vedrørende udførelsen af de pågældende bygge- og anlægsarbejder, tjenesteydelser eller vareleveringer og de objektive betingelser for fastlæggelse af, hvilken af kontrahenterne der skal udføre dem
b)
når ikke alle vilkår vedrørende udførelsen af de pågældende bygge- og anlægsarbejder, tjenesteydelser eller vareleveringer er fastlagt i rammeaftalen: ved iværksættelse af fornyet konkurrence blandt kontrahenterne i overensstemmelse med punkt 1.4 og på grundlag af følgende:
i)
de samme vilkår, der om nødvendigt præciseres
ii)
i givet fald på andre vilkår, der omhandles i udbudsdokumenterne for rammeaftalen.
c)
til dels uden at der iværksættes fornyet konkurrence i overensstemmelse med litra a) og til dels ved iværksættelse af fornyet konkurrence blandt kontrahenterne i overensstemmelse med litra b), når den ordregivende myndighed har fastsat denne mulighed i udbudsdokumenterne for rammeaftalen.
Udbudsdokumenterne som omhandlet i andet afsnit, litra c), skal endvidere specificere, hvilke vilkår der kan medføre fornyet konkurrence.
1.4.
En rammeaftale med flere kontrahenter og iværksættelse af fornyet konkurrence skal indgås med mindst tre økonomiske aktører, forudsat at der er et tilstrækkeligt antal antagelige tilbud som omhandlet i punkt 29.3.
Ved tildelingen af en specifik kontrakt med fornyet konkurrence blandt kontrahenterne skal den ordregivende myndighed konsultere dem skriftligt og fastsætte en tilstrækkelig lang frist til indgivelse af specifikke tilbud. Specifikke tilbud skal indgives skriftligt. Den ordregivende myndighed skal tildele hver specifik kontrakt til den tilbudsgiver, der har afgivet det økonomisk mest fordelagtige tilbud på grundlag af de tildelingskriterier, der er fastsat i udbudsdokumenterne for rammeaftalen.
1.5.
I de sektorer, hvor prisudviklingen og den teknologiske udvikling går hurtigt, skal rammeaftaler uden iværksættelse af fornyet konkurrence indeholde en bestemmelse om enten midtvejsrevision eller et benchmarkingsystem. Efter midtvejsrevisionen må den ordregivende myndighed, hvis de betingelser, som oprindelig blev fastsat, ikke længere passer til prisudviklingen eller den teknologiske udvikling, ikke anvende den pågældende rammeaftale, og den skal træffe passende foranstaltninger med henblik på at bringe den til ophør.
1.6.
I forbindelse med specifikke kontrakter, der er baseret på rammeaftaler, skal der på forhånd være indgået en budgetforpligtelse.
2.   Offentliggørelse af udbud for kontrakter med en værdi svarende til eller over tærsklerne omhandlet i denne forordnings artikel 175, stk. 1, eller udbud for kontrakter, der er omfattet af direktiv 2014/24/EU.
2.1.
De bekendtgørelser, der skal offentliggøres i 
Den Europæiske Unions Tidende
, skal indeholde alle oplysningerne i de relevante standardformularer som omhandlet i direktiv 2014/24/EU med henblik på at sikre udbuddets gennemsigtighed.
2.2.
Den ordregivende myndighed kan tilkendegive sine påtænkte offentlige udbud for regnskabsåret gennem offentliggørelse af en forhåndsmeddelelse. Denne skal dække en periode på højst 12 måneder fra datoen for afsendelsen af meddelelsen til Den Europæiske Unions Publikationskontor (Publikationskontoret).
Den ordregivende myndighed kan offentliggøre forhåndsmeddelelsen i enten 
Den Europæiske Unions Tidende
 eller i sin køberprofil. I sidstnævnte tilfælde skal der i 
Den Europæiske Unions Tidende
 offentliggøres en meddelelse om offentliggørelse i køberprofilen.
2.3.
Den ordregivende myndighed skal senest 30 dage efter underskrivelsen af en kontrakt eller en rammeaftale med en værdi svarende til eller over tærsklerne omhandlet i artikel 175, stk. 1, sende en bekendtgørelse om resultaterne af udbuddet til Publikationskontoret.
Uanset første afsnit kan bekendtgørelser vedrørende kontrakter, der er baseret på et dynamisk indkøbssystem, kan samles kvartalsvis. I så fald skal den ordregivende myndighed sende bekendtgørelsen senest 30 dage efter udgangen af hvert kvartal.
Bekendtgørelser offentliggøres ikke i forbindelse med specifikke kontrakter, der er baseret på en rammeaftale.
2.4.
Den ordregivende myndighed skal offentliggøre en bekendtgørelse:
a)
inden indgåelsen af en kontrakt eller en rammeaftale med en værdi svarende til eller over tærsklerne omhandlet i artikel 175, stk. 1, som er tildelt i overensstemmelse med proceduren i punkt 11.1, andet afsnit, litra b)
b)
efter indgåelsen af en kontrakt eller en rammeaftale med en værdi svarende til eller over tærsklerne omhandlet i artikel 175, stk. 1, herunder kontrakter, som er tildelt i overensstemmelse med procedurerne i punkt 11.1, andet afsnit, litra a) samt c)-f).
2.5.
Den ordregivende myndighed skal i 
Den Europæiske Unions Tidende
 offentliggøre en bekendtgørelse om ændringer i en kontrakt i dens løbetid i de tilfælde, der er omhandlet i artikel 172, stk. 3, første afsnit, litra a) og b), såfremt værdien af ændringen svarer til eller overstiger tærsklerne omhandlet i artikel 175, stk. 1, eller svarer til eller overstiger tærsklerne i artikel 178, stk. 1, ved udbud i forbindelse med foranstaltninger udadtil.
2.6.
Ved interinstitutionelle udbud er den ordregivende myndighed, der er ansvarlig for udbuddet, ansvarlig for de gældende offentliggørelsesforanstaltninger.
3.   Offentliggørelse af udbud for kontrakter med en værdi under tærsklerne omhandlet i denne forordnings artikel 175, stk. 1, eller kontrakter, der ikke er omfattet af direktiv 2014/24/EU
3.1.
Udbud med en anslået kontraktværdi under tærsklerne omhandlet i artikel 175, stk. 1, skal offentliggøres på passende vis. En sådan offentliggørelse skal indebære passende forudgående offentliggørelse på internettet, en udbudsbekendtgørelse eller, når der er tale om kontrakter tildelt i henhold til proceduren i punkt 13, en meddelelse om indkaldelse af interessetilkendegivelser i 
Den Europæiske Unions Tidende
. Denne forpligtelse finder ikke anvendelse på proceduren i punkt 11 eller på udbud med forhandling for kontrakter med en meget lav værdi, jf. punkt 14.4.
3.2.
I forbindelse med kontrakter, der tildeles i henhold til punkt 11.1, andet afsnit, litra g) og i), skal den ordregivende myndighed senest den 30. juni det følgende regnskabsår sende en liste over kontrakter til Europa-Parlamentet og Rådet. Når den ordregivende myndighed er Kommissionen, vedlægges den nævnte liste som bilag til den sammenfatning af årsberetningen, der er omhandlet i artikel 74, stk. 9.
3.3.
Bekendtgørelsen om tildeling af kontrakt skal omfatte navnet på kontrahenten, det beløb, som der er indgået retlige forpligtelser for, samt kontraktens genstand og skal, når der er tale om direkte kontrakter og specifikke kontrakter, overholde artikel 38, stk. 3.
Den ordregivende myndighed skal på sit websted og senest den 30. juni det følgende regnskabsår offentliggøre en liste over:
a)
kontrakter med en værdi under tærsklerne omhandlet i artikel 175, stk. 1
b)
kontrakter tildelt i overensstemmelse med punkt 11.1, andet afsnit, litra h) samt j)-m)
c)
ændringer af kontrakter som omhandlet i artikel 172, stk. 3, første afsnit, litra c)
d)
ændringer af kontrakter som omhandlet i artikel 172, stk. 3, første afsnit, litra a) og b), såfremt værdien af ændringen er under tærsklerne omhandlet i artikel 175, stk. 1
e)
specifikke kontrakter under en rammeaftale.
Med henblik på andet afsnit, litra e), kan de offentliggjorte oplysninger gives pr. kontrahent for specifikke kontrakter under den samme rammeaftale.
3.4.
I forbindelse med interinstitutionelle rammeaftaler skal den enkelte ordregivende myndighed være ansvarlig for at offentliggøre sine specifikke kontrakter og ændringer heraf i overensstemmelse med betingelserne i punkt 3.3.
4.   Offentliggørelse af meddelelser og bekendtgørelser
4.1.
Den ordregivende myndighed skal udarbejde og fremsende de bekendtgørelser og meddelelser, som er omhandlet i punkt 2 og 3, elektronisk til Publikationskontoret.
4.2.
Publikationskontoret skal offentliggøre de meddelelser og bekendtgørelser, der er omhandlet i punkt 2 og 3, i 
Den Europæiske Unions Tidende
 senest:
a)
syv dage efter afsendelsen, hvis den ordregivende myndighed anvender det elektroniske system til udfyldning af de i punkt 2.1 omhandlede standardformularer og begrænser friteksten til 500 ord
b)
12 dage efter afsendelsen i alle andre tilfælde.
4.3.
Den ordregivende myndighed skal kunne dokumentere afsendelsesdatoen.
5.   Andre former for offentliggørelse
Ud over offentliggørelse som omhandlet i punkt 2 og 3 kan udbudsprocedurer offentliggøres på enhver anden måde, navnlig i elektronisk form. Der skal i sådanne offentliggørelser henvises til den meddelelse eller bekendtgørelse, der er offentliggjort i 
Den Europæiske Unions Tidende
, hvis bekendtgørelsen er offentliggjort, og offentliggørelsen må ikke ligge forud for offentliggørelsen af nævnte meddelelse eller bekendtgørelse, der er den eneste autentiske.
En sådan offentliggørelse må ikke indebære nogen forskelsbehandling mellem kandidater eller tilbudsgivere eller indeholde andre oplysninger end dem, der er indeholdt i udbudsbekendtgørelsen, hvis denne er blevet offentliggjort.
AFDELING 2
Udbudsprocedurer
6.   Minimumsantal af kandidater og bestemmelser om forhandling
6.1.
Ved begrænset udbud og de udbud, der er omhandlet i punkt 13.1, litra a) og b), og for kontrakter, der tildeles i overensstemmelse med punkt 14.2, skal der være mindst fem kandidater.
6.2.
Ved konkurrenceudbud med forhandling, konkurrencepræget dialog, innovationspartnerskaber, undersøgelse af det lokale marked i overensstemmelse med punkt 11.1, andet afsnit, litra g), og udbud med forhandling for kontrakter med en lav værdi i overensstemmelse med punkt 14.3, skal der være mindst tre kandidater.
6.3.
Punkt 6.1 og 6.2 finder ikke anvendelse i følgende tilfælde:
a)
udbud med forhandling for kontrakter med en meget lav værdi i overensstemmelse med punkt 14.4
b)
udbud med forhandling uden forudgående offentliggørelse i overensstemmelse med punkt 11, med undtagelse af projektkonkurrencer efter punkt 11.1, andet afsnit, litra d), og undersøgelse af det lokale marked efter punkt 11.1, andet afsnit, litra g).
6.4.
Hvis antallet af kandidater, der opfylder udvælgelseskriterierne, er lavere end det minimumsantal, som er fastsat i punkt 6.1 og 6.2, kan den ordregivende myndighed gå videre med udbuddet ved at opfordre kandidater, der er i besiddelse af den krævede kapacitet, til at deltage. Den ordregivende myndighed må ikke medtage andre økonomiske aktører, der ikke oprindeligt søgte om deltagelse, eller som den ikke oprindeligt opfordrede til at deltage.
6.5.
Under en forhandling skal den ordregivende myndighed sikre ligebehandling af alle tilbudsgivere.
En forhandling kan forløbe i flere faser for at begrænse antallet af tilbud, der skal forhandles, på grundlag af de tildelingskriterier, der er anført i udbudsdokumenterne. Den ordregivende myndighed skal angive, om den vil benytte denne mulighed, i udbudsdokumenterne.
6.6.
For kontrakter, der tildeles i overensstemmelse med punkt 11.1, andet afsnit, litra d) og g), og punkt 14.2 og 14.3 skal den ordregivende myndighed opfordre mindst alle økonomiske aktører, som har tilkendegivet deres interesse efter den forudgående offentliggørelse, jf. punkt 3.1, eller efter undersøgelse af det lokale marked eller efter en projektkonkurrence.
7.   Innovationspartnerskab
7.1.
Et innovationspartnerskab skal tage sigte på udvikling af innovative varer, tjenesteydelser eller bygge- og anlægsarbejder og det efterfølgende indkøb af de heraf resulterende arbejder, varer eller tjenesteydelser, forudsat at de svarer til de resultatniveauer og maksimumsomkostninger, der er aftalt mellem de ordregivende myndigheder og partnerne.
Innovationspartnerskabet skal struktureres i flere på hinanden følgende faser i henhold til rækkefølgen i forsknings- og innovationsprocessen, hvilket kan omfatte udførelsen af bygge- og anlægsarbejderne, fremstillingen af varerne eller tilvejebringelsen af tjenesteydelserne. Innovationspartnerskabet skal opstille mellemfristede mål, som partnerne skal nå.
På grundlag af disse mellemfristede mål kan den ordregivende myndighed efter hver fase beslutte at bringe innovationspartnerskabet til ophør eller i tilfælde af et innovationspartnerskab med flere partnere at reducere antallet af partnere ved at bringe individuelle kontrakter til ophør, forudsat at den ordregivende myndighed i udbudsdokumenterne har angivet disse muligheder og betingelserne for at anvende dem.
7.2.
Inden iværksættelsen af et innovationspartnerskab skal den ordregivende myndighed gennemføre en markedsundersøgelse som fastsat i punkt 15 med henblik på at bekræfte, at bygge- og anlægsarbejdet, varen eller tjenesteydelsen ikke findes på markedet eller som markedsnær udviklingsaktivitet.
Bestemmelserne om forhandling i artikel 164, stk. 4, og i punkt 6.5, skal overholdes.
I udbudsdokumenterne skal den ordregivende myndighed beskrive behovet for innovative bygge- og anlægsarbejder, varer eller tjenesteydelser, som ikke kan opfyldes ved indkøb af bygge- og anlægsarbejder, varer eller tjenesteydelser, der allerede findes på markedet. Den skal angive, hvilke dele af beskrivelsen der definerer minimumskravene. Oplysningerne skal være tilstrækkelig præcise til, at de økonomiske aktører kan identificere den ønskede løsnings karakter og omfang og beslutte, hvorvidt de vil ansøge om at deltage i udbuddet.
Den ordregivende myndighed kan beslutte at oprette et innovationspartnerskab med én partner eller med flere partnere, der gennemfører separate forsknings- og udviklingsaktiviteter.
Kontrakterne tildeles udelukkende på grundlag af det bedste forhold mellem pris og kvalitet i overensstemmelse med artikel 167, stk. 4.
7.3.
Den ordregivende myndighed skal i udbudsdokumenterne anføre, hvilken ordning der gælder for intellektuelle ejendomsrettigheder.
Inden for rammerne af innovationspartnerskabet må den ordregivende myndighed ikke over for de andre partnere afsløre foreslåede løsninger eller andre fortrolige oplysninger, som en partner har meddelt, uden den pågældende partners samtykke.
Den ordregivende myndighed skal sikre, at partnerskabets struktur og navnlig varigheden og værdien af de forskellige faser afspejler innovationsgraden af den foreslåede løsning og rækkefølgen af de forsknings- og innovationsaktiviteter, der er nødvendige for udviklingen af en innovativ løsning, der endnu ikke er tilgængelig på markedet. Den anslåede værdi af bygge- og anlægsarbejder, varer eller tjenesteydelser skal være forholdsmæssig i forhold til den nødvendige investering i udviklingen af dem.
8.   Projektkonkurrencer
8.1.
Projektkonkurrencer skal være omfattet af reglerne om offentliggørelse i punkt 2 og kan omfatte tildeling af priser.
Når der er tale om projektkonkurrencer med et begrænset antal kandidater, skal den ordregivende myndighed fastsætte klare og ikkediskriminerende udvælgelseskriterier.
Antallet af kandidater, der opfordres til at deltage, skal være tilstrækkelig stort til at sikre reel konkurrence.
8.2.
Bedømmelseskomitéen udpeges af den ansvarlige anvisningsberettigede. Den må udelukkende bestå af fysiske personer, som er uafhængige af kandidaterne i projektkonkurrencen. Hvis der kræves bestemte faglige kvalifikationer for kandidaterne i en konkurrence, skal mindst en tredjedel af bedømmelseskomitéens medlemmer have samme eller tilsvarende kvalifikationer.
Bedømmelseskomitéen skal afgive sine udtalelser i fuld uafhængighed. Dens udtalelser skal vedtages på grundlag af de projekter, der forelægges anonymt af kandidaterne, og alene ud fra de kriterier, der er fastsat i bekendtgørelsen om projektkonkurrencen.
8.3.
Bedømmelseskomitéen skal i en rapport, der underskrives af medlemmerne, anføre de projekter, som den foreslår på grundlag af hvert enkelt projekts fordele, samt rangfølgen og sine bemærkninger.
Kandidaterne skal forblive anonyme, indtil bedømmelseskomitéen har afgivet sin udtalelse.
Bedømmelseskomitéen kan anmode kandidaterne om at besvare de spørgsmål, som er anført i rapporten, for at præcisere et projekt. Der skal udarbejdes en fuldstændig rapport om den heraf følgende dialog.
8.4.
Den ordregivende myndighed skal træffe en tildelingsafgørelse, der omfatter navn og adresse på den udvalgte kandidat anføres sammen med begrundelsen for valget under henvisning til de kriterier, der blev meddelt i bekendtgørelsen om projektkonkurrencen, særligt hvis valget ikke følger forslagene i bedømmelseskomitéens udtalelse.
9.   Dynamisk indkøbssystem
9.1.
Et dynamisk indkøbssystem kan inddeles i kategorier af bygge- og anlægsarbejder, varer eller tjenesteydelser, der er objektivt defineret på grundlag af karakteristikaene ved de indkøb, der skal foretages i den pågældende kategori. I så fald skal udvælgelseskriterierne for hver kategori defineres.
9.2.
Den ordregivende myndighed skal i udbudsdokumenterne præcisere arten og den anslåede mængde af det planlagte indkøb og skal anføre alle de nødvendige oplysninger om indkøbssystemet, det anvendte elektroniske udstyr og de tekniske ordninger og specifikationer for tilslutning.
9.3.
Den ordregivende myndighed skal i hele det dynamiske indkøbssystems gyldighedsperiode give enhver økonomisk aktør mulighed for at anmode om at deltage i systemet. Den skal afslutte sin evaluering af sådanne anmodninger inden for 10 arbejdsdage efter modtagelsen heraf. Denne frist kan forlænges til 15 arbejdsdage, hvis det er berettiget. Den ordregivende myndighed kan dog forlænge evalueringsperioden, forudsat at der ikke i mellemtiden iværksættes nogen opfordring til at afgive tilbud.
Den ordregivende myndighed underretter snarest muligt kandidaten om, hvorvidt denne er eller ikke er optaget i det dynamiske indkøbssystem.
9.4.
Den ordregivende myndighed skal opfordre alle de kandidater, der er optaget i systemet i den pågældende kategori, til at afgive et tilbud inden for en rimelig frist. Den ordregivende myndighed skal tildele kontrakten til den tilbudsgiver, der har afgivet det økonomisk mest fordelagtige tilbud på grundlag af de tildelingskriterier, der er fastsat i udbudsbekendtgørelsen. Disse kriterier kan, hvis det er hensigtsmæssigt, præciseres i opfordringen til at afgive tilbud.
9.5.
Den ordregivende myndighed skal anføre gyldighedsperioden for det dynamiske indkøbssystem i udbudsbekendtgørelsen.
Varigheden af et dynamisk indkøbssystem må ikke overstige fire år undtagen i behørigt begrundede særtilfælde.
Den ordregivende myndighed må ikke anvende et sådant system til at hindre, begrænse eller fordreje konkurrencen.
10.   Konkurrencepræget dialog
10.1.
Den ordregivende myndighed skal fastsætte sine behov og krav, tildelingskriterierne og en vejledende tidsramme i udbudsbekendtgørelsen eller i et beskrivende dokument.
Den skal tildele kontrakten til den tilbudsgiver, der har afgivet det tilbud, der afspejler det bedste forhold mellem pris og kvalitet.
10.2.
Den ordregivende myndighed skal indlede en dialog med de kandidater, som opfylder udvælgelseskriterierne, med henblik på at indkredse og fastslå, hvordan dens behov bedst kan opfyldes. Under denne dialog kan den drøfte alle aspekter ved udbuddet med de udvalgte kandidater, men den kan ikke ændre sine behov, krav eller tildelingskriterier, jf. punkt 10.1.
Under dialogen skal den ordregivende myndighed sikre ligebehandling af alle tilbudsgivere og må ikke afsløre foreslåede løsninger eller andre fortrolige oplysninger, som en tilbudsgiver har meddelt, uden dennes samtykke til at give afkald på fortroligheden.
Den konkurrenceprægede dialog kan finde sted i flere successive faser for at begrænse antallet af løsninger, der skal diskuteres, på grundlag af de meddelte tildelingskriterier, hvis denne mulighed er anført i udbudsbekendtgørelsen eller i det beskrivende dokument.
10.3.
Den ordregivende myndighed skal fortsætte dialogen, indtil den har indkredset den eller de løsninger, der kan opfylde dens behov.
Efter at have underrettet de resterende tilbudsgivere om, at dialogen er afsluttet, skal den ordregivende myndighed opfordre hver af tilbudsgiverne til at afgive deres endelige tilbud på grundlag af den eller de løsninger, der er forelagt og præciseret under dialogen. Disse tilbud skal indeholde alle de elementer, der kræves og er nødvendige for projektets udførelse.
På den ordregivende myndigheds anmodning kan disse endelige tilbud afklares, præciseres og optimeres, forudsat at dette ikke medfører væsentlige ændringer af tilbuddet eller udbudsdokumenterne.
Den ordregivende myndighed kan forhandle med den tilbudsgiver, der har afgivet det tilbud, der afspejler det bedste forhold mellem pris og kvalitet, med henblik på at bekræfte de økonomiske forpligtelser i tilbuddet, forudsat at dette ikke bevirker, at væsentlige aspekter af tilbuddet ændres, og at det ikke risikerer at fordreje konkurrencen eller føre til forskelsbehandling.
10.4.
Den ordregivende myndighed kan specificere de betalinger, der skal til de udvalgte kandidater, der deltager i dialogen.
11.   Anvendelse af udbud med forhandling uden forudgående offentliggørelse af en udbudsbekendtgørelse
11.1.
Når den ordregivende myndighed anvender udbud med forhandling uden forudgående offentliggørelse af en udbudsbekendtgørelse, skal den overholde bestemmelserne om forhandling i artikel 164, stk. 4, samt i punkt 6.5.
Den ordregivende myndighed kan uanset kontraktens anslåede værdi anvende udbud med forhandling uden forudgående offentliggørelse af en udbudsbekendtgørelse i følgende tilfælde:
a)
når der som reaktion på et offentligt udbud eller et begrænset udbud efter afslutningen af udbuddet ikke er afgivet tilbud, ikke er afgivet egnede tilbud, ikke er modtaget ansøgninger om deltagelse eller ikke er modtaget egnede ansøgninger om deltagelse, jf. punkt 11.2, forudsat at de oprindelige udbudsdokumenter ikke ændres væsentligt
b)
når bygge- og anlægsarbejderne, varerne eller tjenesteydelserne kun kan leveres af en bestemt økonomisk aktør på de betingelser, der er fastsat i punkt 11.3, af en af følgende årsager:
i)
formålet med udbuddet er skabelse eller erhvervelse af et unikt kunstværk eller en unik kunstnerisk optræden
ii)
manglende konkurrence af tekniske årsager
iii)
det skal sikres, at eksklusive rettigheder, herunder intellektuelle ejendomsrettigheder, beskyttes
c)
i strengt nødvendigt omfang, når yderst påtrængende grunde som følge af uforudsigelige begivenheder gør det umuligt at overholde de frister, der er fastsat i punkt 24, 26 og 41, og når årsagerne til sådanne uforudsigelige begivenheder ikke kan tilskrives den ordregivende myndighed
d)
når en tjenesteydelseskontrakt er et led i en projektkonkurrence og skal tildeles vinderen eller en af vinderne; i sidstnævnte tilfælde skal alle vinderne opfordres til at deltage i forhandlingerne
e)
ved nye tjenesteydelser eller bygge- og anlægsarbejder, der er en gentagelse af tilsvarende tjenesteydelser eller bygge- og anlægsarbejder betroet den økonomiske aktør, der blev tildelt den oprindelige kontrakt af den samme ordregivende myndighed, forudsat at disse tjenesteydelser eller bygge- og anlægsarbejder er i overensstemmelse med et grundlæggende projekt, for hvilket den oprindelige kontrakt blev tildelt efter offentliggørelse af en udbudsbekendtgørelse, jf. dog punkt 11.4
f)
for så vidt angår vareindkøbskontrakter:
i)
ved supplerende leveringer til delvis fornyelse af leveringer eller installationer eller til udvidelse af allerede foretagne leveringer eller installationer, når et leverandørskifte ville gøre det nødvendigt for den ordregivende myndighed at anskaffe varer, som på grund af andre tekniske egenskaber ville medføre uforenelighed eller uforholdsmæssigt store tekniske vanskeligheder ved drift og vedligeholdelse; når EU-institutioner tildeler kontrakter for egen regning, må løbetiden for sådanne kontrakter ikke overstige tre år
ii)
når varerne alene er fremstillet med henblik på forskning, forsøg, undersøgelse eller udvikling; sådanne kontrakter må dog ikke omfatte serieproduktion til påvisning af varens handelsmæssige levedygtighed eller til dækning af forsknings- og udviklingsomkostninger
iii)
ved varer, der noteres og købes på en varebørs
iv)
ved indkøb af varer på særlig fordelagtige vilkår hos enten en økonomiske aktør, der endeligt indstiller sin erhvervsvirksomhed, eller likvidatorer i en insolvensbehandling, tvangsakkord uden for konkurs eller en tilsvarende procedure efter national ret
g)
ved ejendomskontrakter efter undersøgelse af det lokale marked
h)
ved kontrakter vedrørende følgende:
i)
juridisk repræsentation ved en advokat som omhandlet i artikel 1 i Rådets direktiv 77/249/EØF 
(
1
)
 i forbindelse med voldgift eller mægling eller retslige procedurer
ii)
juridisk rådgivning ydet som forberedelse af enhver af de sager, der er omhandlet i litra i), eller hvor der er en konkret indikation af høj sandsynlighed for, at det spørgsmål, som rådgivningen vedrører, vil blive genstand for en sådan sag, forudsat at rådgivningen gives af en advokat som omhandlet i artikel 1 i direktiv 77/249/EØF
iii)
voldgifts- og mæglingstjenesteydelser
iv)
dokumentcertificerings- og autentificeringstjenester, der skal ydes af notarer
i)
ved kontrakter, der er erklæret hemmelige, eller ved kontrakter, hvis udførelse skal ledsages af særlige sikkerhedsforanstaltninger i overensstemmelse med de gældende administrative bestemmelser, eller når beskyttelsen af Unionens væsentlige interesser kræver det, forudsat at de berørte væsentlige sikkerhedsinteresser ikke kan sikres ved andre foranstaltninger; sådanne foranstaltninger kan bestå i krav om beskyttelse af fortroligheden af oplysninger, som den ordregivende myndighed videregiver under udbudsproceduren
j)
ved finansielle tjenesteydelser i forbindelse med udstedelse, salg, køb eller overførsel af værdipapirer eller andre finansielle instrumenter som omhandlet i Europa-Parlamentets og Rådets direktiv 2014/65/EU 
(
2
)
, centralbankers tjenesteydelser og operationer, der udføres med den europæiske finansielle stabilitetsfacilitet og den europæiske stabilitetsmekanisme
k)
ved lån, uanset om de ydes i forbindelse med udstedelse, salg, køb eller overførsel af værdipapirer eller andre finansielle instrumenter som omhandlet i direktiv 2014/65/EU
l)
ved køb af offentlige kommunikationsnet og elektroniske kommunikationstjenester som omhandlet i Europa-Parlamentets og Rådets direktiv 2002/21/EF 
(
3
)
m)
ved tjenester, der ydes af en international organisation, der i henhold til sin statut eller stiftelsesakt ikke må deltage i konkurrenceudbud.
11.2.
Et tilbud anses for uegnet, hvis det ikke vedrører kontraktens genstand, og en ansøgning om deltagelse anses for uegnet, hvis den økonomiske aktør befinder sig i en udelukkelsessituation som omhandlet i artikel 136, stk. 1, eller ikke opfylder udvælgelseskriterierne.
11.3.
Undtagelserne i punkt 11.1, andet afsnit, litra b), nr. ii) og iii), finder kun anvendelse, hvis der ikke findes et rimeligt alternativ eller en rimelig erstatning, og den manglende konkurrence ikke er et resultat af en kunstig indskrænkning af udbudsparametrene.
11.4.
I de i punkt 11.1, andet afsnit, litra e), omhandlede tilfælde skal det grundlæggende projekt angive omfanget af eventuelle nye tjenesteydelser eller bygge- og anlægsarbejder og betingelserne for tildelingen heraf. Muligheden for at anvende udbud med forhandling skal anføres allerede ved det oprindelige udbud, og den anslåede samlede værdi af de efterfølgende tjenesteydelser eller bygge- og anlægsarbejder skal tages i betragtning ved anvendelse af tærsklerne omhandlet i artikel 175, stk. 1, eller i artikel 178, stk. 1, i forbindelse med foranstaltninger udadtil. Når EU-institutioner tildeler kontrakter for egen regning, må denne procedure kun bruges under udførelsen af den oprindelige kontrakt og senest i løbet af de tre år, som følger efter indgåelsen af kontrakten.
12.   Anvendelse af konkurrenceudbud med forhandling eller konkurrencepræget dialog
12.1.
Når den ordregivende myndighed anvender konkurrenceudbud med forhandling eller konkurrencepræget dialog, skal den følge bestemmelserne om forhandling i artikel 164, stk. 4, samt i punkt 6.5. Den ordregivende myndighed kan uanset kontraktens anslåede værdi anvende disse udbud i følgende tilfælde:
a)
når der som reaktion på et offentligt udbud eller et begrænset udbud efter afslutningen af udbuddet kun er afgivet ukorrekte eller uacceptable tilbud som omhandlet i punkt 12.2 og 12.3, forudsat at de oprindelige udbudsdokumenter ikke ændres væsentligt
b)
ved bygge- og anlægsarbejder, varer eller tjenesteydelser, der opfylder et eller flere af følgende kriterier:
i)
hvis den ordregivende myndigheds behov ikke kan imødekommes uden tilpasning af en allerede tilgængelig løsning
ii)
de pågældende bygge- og anlægsarbejder, varer eller tjenesteydelser omfatter design eller innovative løsninger
iii)
kontrakten kan på grund af særlige omstændigheder med hensyn til kontraktens art, kompleksitet eller retlige og finansielle forhold eller risici i forbindelse med dens genstand ikke tildeles uden forudgående forhandling
iv)
de tekniske specifikationer kan ikke fastlægges tilstrækkeligt præcist af den ordregivende myndighed med henvisning til en standard, jf. punkt 17.3
c)
ved koncessionskontrakter
d)
ved tjenesteydelseskontrakter som omhandlet i bilag XIV til direktiv 2014/24/EU
e)
ved tjenesteydelser vedrørende forskning og udvikling, bortset fra dem, der er omfattet af CPV-kode 73000000-2 til 73120000-9, 73300000-5, 73420000-2 og 73430000-5 i forordning (EF) nr. 2195/2002, medmindre udbyttet udelukkende tilhører den ordregivende myndighed til brug for egen virksomhed, eller medmindre tjenesteydelsen betales i fuldt omfang af den ordregivende myndighed
f)
ved tjenesteydelseskontrakter vedrørende anskaffelse, udvikling, produktion eller samproduktion af programmateriale, der er beregnet til audiovisuelle medietjenester som defineret i Europa-Parlamentets og Rådets direktiv 2010/13/EU 
(
4
)
, eller medietjenester på radiospredningsområdet eller kontrakter om sendetid eller programudbud.
12.2.
Et tilbud betragtes som ukorrekt i ethvert af følgende tilfælde:
a)
hvis det ikke overholder de minimumskrav, der er fastsat i udbudsdokumenterne
b)
hvis det ikke overholder kravene til afgivelse af tilbud i artikel 168, stk. 3
c)
hvis tilbudsgiveren afvises i medfør af artikel 141, stk. 1, første afsnit, litra b) eller c)
d)
hvis den ordregivende myndighed fastslår, at tilbuddet er unormalt lavt.
12.3.
Et tilbud betragtes som uacceptabelt i ethvert af følgende tilfælde:
a)
hvis tilbuddets pris overstiger den ordregivende myndigheds maksimale budget som fastsat og dokumenteret forud for iværksættelsen af udbudsproceduren
b)
hvis tilbuddet ikke opfylder de minimumsniveauer for kvalitet, der gælder for tildelingskriterier.
12.4.
I de tilfælde, der er omhandlet i punkt 12.1, litra a), kan den ordregivende myndighed undlade at offentliggøre en udbudsbekendtgørelse, hvis konkurrenceudbuddet med forhandling omfatter alle de tilbudsgivere, der opfylder udelukkelses- og udvælgelseskriterierne, med undtagelse af dem, der afgav et tilbud, der var unormalt lavt.
13.   Udbud efter indkaldelse af interessetilkendegivelser
13.1.
For kontrakter med en værdi under tærsklerne omhandlet i artikel 175, stk. 1, eller i artikel 178, stk. 1, og uden at dette berører punkt 11 og 12, kan den ordregivende myndighed iværksætte en indkaldelse af interessetilkendegivelser med henblik på et af følgende:
a)
forhåndsudvælgelse af kandidater, der skal opfordres til at afgive tilbud i forbindelse med fremtidige begrænsede opfordringer til at afgive tilbud
b)
opstilling af en liste over leverandører, der skal opfordres til at ansøge om deltagelse eller afgive tilbud.
13.2.
Den liste, der udarbejdes på grundlag af en indkaldelse af interessetilkendegivelser, er gyldig i højst fire år fra den dato, hvor den i punkt 3.1 omhandlede meddelelse offentliggøres.
Den liste, der er omhandlet i første afsnit, kan omfatte dellister.
Enhver interesseret økonomisk aktør kan tilkendegive sin interesse når som helst i listens gyldighedsperiode, undtagen i de sidste tre måneder af denne periode.
13.3.
Når en kontrakt skal tildeles, skal den ordregivende myndighed opfordre alle kandidater eller leverandører, som er opført på den relevante liste eller delliste, til et af følgende:
a)
at afgive et tilbud i det tilfælde, der er omhandlet i punkt 13.1, litra a)
b)
i det tilfælde, der er omhandlet i punkt 13.1, litra b), at afgive et af følgende:
i)
tilbud inklusive dokumenter vedrørende udelukkelses- og udvælgelseskriterierne
ii)
dokumenter vedrørende udelukkelses- og udvælgelseskriterierne og som en anden fase tilbud fra dem, der opfylder disse kriterier.
14.   Kontrakter med mellemstor, lav og meget lav værdi
14.1.
Kontrakter med mellemstor, lav og meget lav værdi kan tildeles ved udbud med forhandling i overensstemmelse med bestemmelserne om forhandling i artikel 164, stk. 4, og i punkt 6.5. Kun kandidater, som samtidigt og skriftligt opfordres hertil af den ordregivende myndighed, må afgive et indledende tilbud.
14.2.
En kontrakt med en værdi, der overstiger 60 000 EUR, men ikke overstiger de tærskler, der er omhandlet i artikel 175, stk. 1, anses for at være af mellemstor værdi. Punkt 3.1, 6.1 og 6.4 finder anvendelse på sådanne kontrakter.
14.3.
En kontrakt med en værdi, der ikke overstiger 60 000 EUR, men overstiger tærsklen i punkt 14.1, anses for at være af lav værdi. Punkt 3.1, 6.2 og 6.4 finder anvendelse på sådanne kontrakter.
14.4.
En kontrakt med en værdi, der ikke overstiger 15 000 EUR, anses for at være af meget lav værdi. Punkt 6.3 finder anvendelse på sådanne kontrakter.
14.5.
Betaling af beløb, der ikke overstiger 1 000 EUR, kan ske som simpel betaling i henhold til forelagte fakturaer uden forudgående accept af et tilbud.
15.   Indledende markedsundersøgelse
15.1.
Ved indledende markedsundersøgelser kan den ordregivende myndighed søge eller acceptere rådgivning fra uafhængige eksperter eller myndigheder eller fra økonomiske aktører. Denne rådgivning kan anvendes i planlægningen og gennemførelsen af udbudsproceduren, forudsat at en sådan rådgivning ikke medfører konkurrencefordrejning eller en overtrædelse af principperne om ikkeforskelsbehandling og gennemsigtighed.
15.2.
Når en økonomisk aktør har rådgivet den ordregivende myndighed eller på anden måde har været involveret i forberedelsen af udbudsproceduren, træffer den ordregivende myndighed passende foranstaltninger som omhandlet i artikel 141 for at sikre, at konkurrencen ikke fordrejes af den pågældende økonomiske aktørs deltagelse i tildelingsproceduren.
16.   Udbudsdokumenter
16.1.
Udbudsdokumenterne skal omfatte:
a)
i givet fald udbudsbekendtgørelsen eller andre offentliggørelsesforanstaltningerne i punkt 2-5
b)
opfordringen til at afgive tilbud
c)
udbudsbetingelserne eller de beskrivende dokumenter i tilfælde af en konkurrencepræget dialog, herunder de tekniske specifikationer og relevante kriterier
d)
udkastet til kontrakt, som er baseret på standardkontrakten.
Første afsnit, litra d), finder ikke anvendelse på tilfælde, hvor standardkontrakten som følge af undtagelsesvise og behørigt begrundede omstændigheder ikke kan anvendes.
16.2.
Opfordringen til at afgive tilbud skal indeholde:
a)
de nærmere regler for afgivelse af tilbud, herunder navnlig betingelserne for, at de hemmeligholdes, indtil de åbnes, sidste afleveringsfrist (dato og klokkeslæt), den adresse, til hvilken tilbuddene skal sendes eller leveres, eller internetadressen i tilfælde af elektronisk afgivelse
b)
angivelse af, at afgivelse af et tilbud er ensbetydende med accept af de vilkår og betingelser, der er fastsat i udbudsdokumenterne, og at tilbudsgiveren i tilfælde af, at denne får tildelt kontrakten, er bundet af det afgivne tilbud under kontraktens udførelse
c)
angivelse af tilbuddenes gyldighedsperiode, hvori tilbuddet ikke må ændres på nogen måde
d)
forbud mod enhver kontakt mellem den ordregivende myndighed og tilbudsgiveren under udbudsproceduren, undtagen og undtagelsesvis på de betingelser, der er fastsat i artikel 169, samt, hvis der skal aflægges besøg på stedet, de nærmere bestemmelser om et sådant besøg
e)
angivelse af, hvilke midler der tjener som bevis for overholdelse af fristen for modtagelse af tilbud
f)
angivelse af, at afgivelse af tilbud er ensbetydende med accept af, at resultatet af udbuddet meddeles ad elektroniske kanaler.
16.3.
Udbudsbetingelserne skal indeholde følgende:
a)
udelukkelses- og udvælgelseskriterierne
b)
tildelingskriterierne og deres relative vægtning eller, hvis vægtning ikke er mulig af objektive årsager, den prioriterede rækkefølge (vigtigste først); dette gælder også for alternative tilbud, hvis disse er tilladt i udbudsbekendtgørelsen
c)
de tekniske specifikationer, der er omhandlet i punkt 17
d)
hvis alternative tilbud er tilladt, mindstekravene hertil
e)
oplysninger om, hvorvidt protokol nr. 7 vedrørende Den Europæiske Unions privilegier og immuniteter, der er knyttet som bilag til TEU og TEUF, eller i givet fald Wienerkonventionen om diplomatiske forbindelser eller Wienerkonventionen om konsulære forbindelser finder anvendelse
f)
beviser for adgang til deltagelse i udbud
g)
kravet om at anføre i hvilket land, tilbudsgiverne er etableret, og om at forelægge den dokumentation herfor, som normalt kræves i henhold til lovgivningen i det pågældende land
h)
i tilfælde af et dynamisk indkøbssystem eller elektroniske kataloger, oplysninger om det anvendte elektroniske udstyr og de tekniske ordninger og specifikationer for tilslutning.
16.4.
Udkastet til kontrakt skal angive:
a)
den konventionalbod, der finder anvendelse, hvis kontrakten misligholdes
b)
de oplysninger, som fakturaerne og de dertil knyttede bilag skal indeholde i overensstemmelse med artikel 111
c)
at når EU-institutionerne indgår kontrakter for egen regning, finder EU-retten anvendelse på kontrakten, om nødvendigt suppleret af national lovgivning, eller, om nødvendigt for så vidt angår ejendomskontrakter, udelukkende national lovgivning
d)
den domstol, der er kompetent til at behandle tvister
e)
at tilbudsgiveren skal overholde de relevante forpligtelser inden for miljø-, social- og arbejdsmarkedslovgivning som fastsat i EU-retten, national ret, kollektive aftaler eller ved de internationale de sociale og miljømæssige konventioner, der er opført i bilag X til direktiv 2014/24/EU
f)
hvorvidt der stilles krav om overførsel af intellektuelle ejendomsrettigheder
g)
at den tilbudte pris er bindende og uden mulighed for revision eller fastsætte de betingelser eller fremgangsmåder, der gælder for revision af prisen i løbet af kontraktperioden.
Med henblik på første afsnit, litra g), skal den ordregivende myndighed, hvis det i kontrakten er fastsat, at prisen skal revideres, navnlig tage følgende i betragtning:
a)
udbuddets genstand og den økonomiske situation, hvori udbuddet gennemføres
b)
kontraktens og arbejdsopgavernes art og varighed
c)
den ordregivende myndigheds økonomiske interesser.
Første afsnit, litra c) og d), kan fraviges for så vidt angår kontrakter, der er underskrevet i overensstemmelse med punkt 11.1, andet afsnit, litra m).
17.   Tekniske specifikationer
17.1.
De tekniske specifikationer skal give de økonomiske aktører mulighed for lige adgang til udbudsprocedurerne og må ikke bevirke, at der skabes ubegrundede hindringer for, at udbud åbnes for konkurrence.
De tekniske specifikationer skal omfatte de karakteristika, der kræves af bygge- og anlægsarbejderne, varerne eller tjenesteydelserne, således at disse opfylder kravene til den anvendelse, som den ordregivende myndighed har bestemt dem til.
17.2.
De i punkt 17.1 omhandlede karakteristika kan alt efter omstændighederne omfatte:
a)
kvalitetsniveauer
b)
miljø- og klimapræstation
c)
for indkøb, der er beregnet til at blive anvendt af fysiske personer, adgangsmuligheder for handicappede eller design for samtlige brugere, undtagen i behørigt begrundede tilfælde
d)
niveauer og procedurer for overensstemmelsesvurdering
e)
funktionsdygtighed og brugen af varen
f)
sikkerhed eller dimensioner, herunder for vareindkøbskontrakter handelsbetegnelser og brugervejledninger samt for alle kontrakter terminologi, symboler, afprøvning og afprøvningsmetoder, emballage, mærkning og etikettering og produktionsprocesser og -metoder
g)
for bygge- og anlægskontrakter procedurer til kvalitetssikring samt regler for projektering og omkostningsberegning, betingelser for afprøvning, kontrol og aflevering af bygge- og anlægsarbejder samt konstruktionsteknik og -metoder samt alle andre tekniske betingelser, som den ordregivende myndighed i medfør af almindelige eller særlige bestemmelser kan fastsætte vedrørende de færdige arbejder og de materialer eller dele, der indgår heri.
17.3.
De tekniske specifikationer skal affattes på en af følgende måder:
a)
i prioriteret rækkefølge ved henvisning til europæiske standarder, europæiske tekniske vurderinger, fælles tekniske specifikationer, internationale standarder, andre tekniske referencer udarbejdet af europæiske standardiseringsorganer eller i mangel af sådanne af tilsvarende nationale organer; hver henvisning efterfølges af udtrykket »eller tilsvarende«
b)
som en angivelse af funktionsdygtighed eller af funktionelle krav, herunder miljømæssige egenskaber, forudsat at parametrene er tilstrækkeligt præcise til, at tilbudsgiverne kan identificere kontraktens genstand, og til, at den ordregivende myndighed kan tildele kontrakten
c)
ved en kombination af måderne i litra a) og b).
17.4.
Når den ordregivende myndighed benytter sig af muligheden for at henvise til de specifikationer, der er omhandlet i punkt 17.3, litra a), må den ikke afvise et tilbud med den begrundelse, at det ikke er i overensstemmelse med disse specifikationer, hvis tilbudsgiveren i sit tilbud godtgør med egnede midler, at den tilbudte løsning på en tilsvarende måde opfylder de krav, der er fastsat i de tekniske specifikationer.
17.5.
Når den ordregivende myndighed benytter sig af den mulighed, der er omhandlet i punkt 17.3, litra b), til at fastsætte tekniske specifikationer i form af funktionsdygtighed eller funktionelle krav, må de ikke afvise et tilbud, der er i overensstemmelse med en national standard til gennemførelse af en europæisk standard, en europæisk teknisk godkendelse, en fælles teknisk specifikation, en international standard eller en teknisk reference udarbejdet af et europæisk standardiseringsorgan, hvis disse specifikationer tager sigte på at dække krav til funktionsdygtighed eller de funktionelle krav, som den har fastsat.
Tilbudsgiveren skal godtgøre ved hjælp af relevante midler, at bygge- og anlægsarbejderne, varerne eller tjenesteydelserne i overensstemmelse med standarden opfylder den ordregivende myndigheds krav til funktionsdygtighed eller funktionelle krav.
17.6.
Når den ordregivende myndighed agter at anskaffe bygge- og anlægsarbejder, varer eller tjenesteydelser med specifikke miljømæssige, sociale eller andre egenskaber, kan de kræve et bestemt mærke eller bestemte mærkekrav, forudsat at alle følgende betingelser er opfyldt:
a)
mærkekravene vedrører kun kriterier, der er forbundet med kontraktens genstand og er egnede til at definere egenskaberne ved købet
b)
mærkekravene er baseret på objektivt verificerbare og ikkediskriminerende kriterier
c)
mærkerne udvikles på grundlag af en åben og gennemsigtig procedure, i hvilken alle relevante interessenter kan deltage
d)
mærkerne er tilgængelige for alle interessenter
e)
mærkekravene fastsættes af tredjemand, som den økonomiske aktør, der ansøger om mærket, ikke kan udøve afgørende indflydelse på.
Den ordregivende myndighed kan kræve, at økonomiske aktører fremlægger en testrapport som dokumentation for overensstemmelse med kravene fra et overensstemmelsesvurderingsorgan, der er akkrediteret i henhold til Europa-Parlamentets og Rådets forordning (EF) nr. 765/2008 
(
5
)
 eller et tilsvarende overensstemmelsesvurderingsorgan.
17.7.
Den ordregivende myndighed skal acceptere enhver anden passende dokumentation end den, der er nævnt i punkt 17.6, f.eks. teknisk dokumentation fra fabrikanten, når den pågældende økonomiske aktør ikke havde adgang til de omhandlede certifikater eller testrapporter, eller ikke havde mulighed for at få dem udstedt inden for den gældende frist af årsager, der ikke kan tilskrives den pågældende økonomiske aktør, hvis den pågældende økonomiske aktør godtgør, at de bygge- og anlægsarbejder, varer eller tjenesteydelser, han skal levere, opfylder det specifikke mærke eller de specifikke krav, som den ordregivende myndighed har fastsat.
17.8.
Medmindre kontraktens genstand gør det berettiget, må de tekniske specifikationer ikke angive et bestemt fabrikat, en bestemt oprindelse eller en bestemt fremstillingsproces, som kendetegner de produkter eller de tjenesteydelser, som en bestemt økonomisk aktør leverer, og de må ikke henvise til et bestemt varemærke, et bestemt patent eller en bestemt type, til en bestemt oprindelse eller til en bestemt produktion med det resultat, at visse varer eller økonomiske aktører favoriseres eller elimineres.
En sådan angivelse eller henvisning er undtagelsesvis tilladt, hvis en tilstrækkelig nøjagtig og forståelig beskrivelse af kontraktens genstand ikke kan lade sig gøre. En sådan angivelse eller henvisning efterfølges af udtrykket »eller tilsvarende«.
18.   Udelukkelses- og udvælgelseskriterier
18.1.
Med henblik på artikel 137 skal den ordregivende myndighed acceptere det fælles europæiske udbudsdokument (ESPD) som omhandlet i direktiv 2014/24/EU eller en erklæring på tro og love, underskrevet og dateret.
En økonomisk aktør kan genbruge et ESPD, der allerede har været benyttet i et tidligere udbud, forudsat at den økonomiske aktør bekræfter, at oplysningerne deri fortsat er korrekte.
18.2.
Den ordregivende myndighed skal i udbudsdokumenterne præcisere udvælgelseskriterierne, minimale kapacitetsniveauer og de beviser, der skal forelægges som dokumentation for denne kapacitet. Alle krav skal være relateret til og stå i forhold til kontraktens genstand.
Under hensyntagen til punkt 18.6 skal den ordregivende myndighed i udbudsdokumenterne fastsætte, hvordan sammenslutninger af økonomiske aktører skal opfylde udvælgelseskriterierne.
Når en kontrakt er opdelt i delkontrakter, kan den ordregivende myndighed fastsætte minimale kapacitetsniveauer for hver delkontrakt. Den kan fastsætte yderligere minimale kapacitetsniveauer, for det tilfælde at flere delkontrakter tildeles en og samme kontrahent.
18.3.
Hvad angår kapacitet til at udøve det pågældende erhverv, kan den ordregivende myndighed kræve, at økonomiske aktører opfylder mindst en af følgende betingelser:
a)
de er optaget i et relevant fagligt register eller brancheregister, undtagen når den økonomiske operatør er en international organisation
b)
for så vidt angår tjenesteydelseskontrakter, at de har en bestemt autorisation, der dokumenterer, at de har tilladelse til at opfylde kontrakten i hjemlandet eller til at være medlem af en bestemt faglig organisation.
18.4.
Når den ordregivende myndighed modtager ansøgninger om deltagelse eller tilbud, skal den acceptere ESPD'et eller en erklæring på tro og love om, at kandidaten eller tilbudsgiveren opfylder udvælgelseskriterierne. Kravet om at indgive et ESPD eller en erklæring på tro og love kan fraviges for kontrakter med meget lav værdi.
Den ordregivende myndighed kan når som helst i løbet af udbudsproceduren anmode tilbudsgiverne og kandidaterne om at fremlægge en ajourført erklæring eller hele eller en del af de krævede supplerende dokumenter, hvis dette er nødvendigt for at sikre, at proceduren gennemføres korrekt.
Den ordregivende myndighed skal kræve, at kandidaterne eller de valgte tilbudsgivere fremlægger ajourførte supplerende dokumenter, medmindre de allerede har modtaget dem med henblik på et andet udbud, og forudsat at dokumenterne stadig er ajour, eller medmindre de vederlagsfrit kan få adgang til dem i en national database.
18.5.
Den ordregivende myndighed kan afhængigt af sin risikovurdering beslutte ikke at kræve bevis for den økonomiske aktørs rets- og handleevne, økonomiske og finansielle kapacitet samt tekniske og faglige kapacitet i følgende tilfælde:
a)
ved udbud for kontrakter, som EU-institutionerne indgår for egen regning, og hvis værdi ikke overstiger tærsklerne i artikel 175, stk. 1
b)
ved udbud for kontrakter i forbindelse med foranstaltninger udadtil, hvis værdi ikke overstiger tærsklerne i artikel 178, stk. 1
c)
ved udbud for kontrakter, der tildeles i overensstemmelse med punkt 11.1, andet afsnit, litra b) og e), samt litra f), nr. i) og iv), og litra h) og m).
Når den ordregivende myndighed beslutter ikke at kræve bevis for økonomiske aktørers rets- og handleevne, økonomiske og finansielle kapacitet samt tekniske og faglige kapacitet, udbetales der ikke forfinansiering.
18.6.
En økonomisk aktør kan i givet fald og for en bestemt kontrakt basere sig på andre enheders kapacitet uanset den juridiske karakter af forbindelserne mellem den økonomiske aktør selv og disse enheder. Aktøren skal i så fald over for den ordregivende myndighed bevise, at vedkommende råder over de nødvendige ressourcer til at opfylde kontrakten, ved at forelægge et tilsagn fra disse enheder herom.
Med hensyn til tekniske og faglige kriterier må en økonomisk aktør dog kun basere sig på andre enheders kapaciteter, når sidstnævnte skal udføre de bygge- og anlægsarbejder eller tjenesteydelser, for hvilke der kræves de pågældende kapaciteter.
Såfremt en økonomisk aktør baserer sig på andre enheders kapacitet med hensyn til kriterierne vedrørende økonomisk og finansiel kapacitet, kan den ordregivende myndighed kræve, at den økonomiske aktør og de pågældende enheder hæfter solidarisk for kontraktens udførelse.
Den ordregivende myndighed kan kræve oplyst, hvor stor en del af kontrakten tilbudsgiveren agter at give i underentreprise, og hvem underleverandørerne er.
I forbindelse med bygge- og anlægsarbejder eller tjenesteydelser, der skal leveres ved et anlæg under den ordregivende myndigheds direkte tilsyn, skal den ordregivende myndighed kræve, at kontrahenten giver meddelelse om den ordregivende myndighed navn, kontaktoplysninger og bemyndigede repræsentanter for alle underleverandører, som er involveret i opfyldelsen af kontrakten.
18.7.
Den ordregivende myndighed skal kontrollere, om de enheder, hvis kapacitet den økonomiske aktør agter at basere sig på, og den påtænkte underleverandør opfylder de relevante udvælgelseskriterier, især når underentreprisen udgør en væsentlig del af kontrakten.
Den ordregivende myndighed skal kræve, at den økonomiske aktør erstatter en enhed eller en underleverandør, der ikke opfylder et relevant udvælgelseskriterium.
18.8.
I forbindelse med bygge- og anlægskontrakter, tjenesteydelseskontrakter eller monterings- og installationsarbejde under en vareindkøbskontrakt kan den ordregivende myndighed kræve, at visse centrale opgaver udføres direkte af tilbudsgiveren selv eller, hvis et tilbud indgives af en sammenslutning af økonomiske aktører, af en deltager i den pågældende sammenslutning.
18.9.
Den ordregivende myndighed må ikke kræve, at en sammenslutning af økonomiske aktører skal have en bestemt juridisk form, for at de kan afgive et tilbud eller ansøge om deltagelse, men den valgte sammenslutning kan pålægges at antage en bestemt juridisk form, når den har fået tildelt kontrakten, hvis sådan omdannelse er nødvendig for, at kontrakten kan udføres korrekt.
19.   Økonomisk og finansiel kapacitet
19.1.
For at sikre, at de økonomiske aktører har tilstrækkelig økonomisk og finansiel kapacitet til at opfylde kontrakten, kan den ordregivende myndighed navnlig kræve, at:
a)
de økonomiske aktører har en vis minimumsårsomsætning, herunder en vis minimumsomsætning inden for det område, som kontrakten dækker
b)
de økonomiske aktører fremlægger oplysninger fra deres årsregnskab, der viser forholdet mellem aktiver og passiver
c)
de økonomiske aktører kan demonstrere et tilstrækkeligt niveau af erhvervsansvarsforsikring.
Med henblik på første afsnit, litra a), må minimumsårsomsætningen ikke være højere end den dobbelte anslåede årlige værdi af kontrakten, undtagen i behørigt begrundede tilfælde knyttet til købets art som angivet af den ordregivende myndighed i udbudsdokumenterne.
Med henblik på første afsnit, litra b), skal den ordregivende myndighed i udbudsdokumenterne angive, hvilke metoder og kriterier der skal anvendes.
19.2.
I tilfælde af dynamiske indkøbssystemer skal den maksimale årsomsætning beregnes på grundlag af den forventede maksimale størrelse af specifikke kontrakter, der skal tildeles på grundlag af dette system.
19.3.
Den ordregivende myndighed skal i udbudsdokumenterne angive, hvilke beviser den økonomiske aktør skal fremlægge for at påvise sin økonomiske og finansielle kapacitet. De kan navnlig kræve et eller flere af følgende dokumenter:
a)
relevante erklæringer fra en bank eller i givet fald bevis for relevant erhvervsansvarsforsikring
b)
regnskaber eller uddrag heraf for en periode på højst de tre seneste afsluttede regnskabsår
c)
en erklæring om den økonomiske aktørs samlede omsætning og i påkommende tilfælde omsætningen inden for det område, som kontrakten vedrører, i højst de tre seneste disponible regnskabsår.
Hvis den økonomiske aktør af en gyldig grund ikke er i stand til at fremlægge den af den ordregivende myndighed forlangte dokumentation, kan vedkommende godtgøre sin økonomiske og finansielle kapacitet ved hjælp af ethvert andet dokument, som den ordregivende myndighed finder egnet.
20.   Teknisk og faglig kapacitet
20.1.
Den ordregivende myndighed skal kontrollere, at kandidater og tilbudsgivere opfylder mindstekravene i udvælgelseskriterierne vedrørende teknisk og faglig kapacitet i overensstemmelse med punkt 20.2 til 20.5.
20.2.
Den ordregivende myndighed skal i udbudsdokumenterne angive, hvilke beviser den økonomiske aktør skal fremlægge for at påvise teknisk og faglig kapacitet. Den kan kræve et eller flere af følgende dokumenter:
a)
for så vidt angår bygge- og anlægsarbejder, varer, der kræver monterings- eller installationsarbejder, eller tjenesteydelser, oplysninger om, at de personer, der er ansvarlige for udførelsen, har de nødvendige uddannelsesmæssige og faglige kvalifikationer og den nødvendige viden, erfaring og ekspertise
b)
en liste over følgende:
i)
de betydeligste tjenesteydelser eller vareleveringer, der er udført i løbet af de sidste tre år, med angivelse af beløb, dato og kunder, offentlige eller private, der på anmodning ledsages af erklæringer udstedt af kunderne
ii)
de arbejder, der er udført i løbet af de seneste fem år, ledsaget af attester for tilfredsstillende udførelse af de betydeligste arbejder
c)
en erklæring vedrørende det tekniske udstyr, det værktøj og de faciliteter, der er til rådighed for den økonomiske aktør til at opfylde en tjenesteydelses- eller bygge- og anlægskontrakt
d)
en beskrivelse af det tekniske udstyr og de midler, der er til rådighed for den økonomiske aktør til sikring af kvaliteten, samt en beskrivelse af de undersøgelses- og forskningsfaciliteter, der er til rådighed
e)
en reference til de teknikere eller tekniske organer, der er til rådighed for den økonomiske aktør, især dem, der er ansvarlige for kvalitetskontrollen, uanset om de direkte hører til den økonomiske aktørs virksomhed eller ej
f)
for så vidt angår varer: fremlæggelse af prøver, beskrivelser, autentiske fotografier eller attester udstedt af officielle kvalitetskontrolinstitutter eller -anstalter, hvis kompetence er anerkendt, og som attesterer, at varer, der er klart identificeret ved henvisning til tekniske specifikationer eller standarder, er i overensstemmelse med disse
g)
for så vidt angår bygge- og anlægsarbejder, en erklæring om den økonomiske aktørs årlige gennemsnitlige antal beskæftigede og antallet af ledere i de sidste tre år
h)
en angivelse af den forvaltning af forsyningskæden og de eftersporingssystemer, som den økonomiske aktør kan anvende ved udførelsen af kontrakten
i)
angivelse af de miljøstyringsforanstaltninger, som den økonomiske aktør kan anvende ved udførelsen af kontrakten.
Med henblik på første afsnit, litra b), nr. i), og hvis det er nødvendigt for at sikre tilstrækkelig konkurrence, kan den ordregivende myndighed angive, at der vil blive taget hensyn til dokumentation for levering af relevante varer eller tjenesteydelser, der er leveret eller udført mere end tre år tidligere.
Med henblik på første afsnit, litra b), nr. ii), og hvis det er nødvendigt for at sikre tilstrækkelig konkurrence, kan den ordregivende myndighed angive, at der vil blive taget hensyn til dokumentation for levering af relevante bygge- og anlægsarbejder, der er leveret eller udført mere end fem år tidligere.
20.3.
Hvis de tjenesteydelser eller varer, der skal leveres, er komplekse, eller hvis de undtagelsesvis skal tjene et særligt formål, kan den tekniske og faglige kapacitet dokumenteres ved en kontrol foretaget af den ordregivende myndighed eller på dennes vegne af et kompetent officielt organ i det land, hvor den økonomiske aktør er etableret, med forbehold af dette organs samtykke. Denne kontrol vedrører den økonomiske aktørs tekniske kapacitet og produktionskapacitet og om nødvendigt dennes undersøgelses- og forskningsfaciliteter og de foranstaltninger, denne har truffet til kontrol af kvaliteten.
20.4.
Såfremt den ordregivende myndighed kræver fremlæggelse af certifikater udstedt af uafhængige organer til bekræftelse af, at den økonomiske aktør opfylder bestemte kvalitetssikringsstandarder, herunder adgang for handicappede, skal de henvise til kvalitetssikringssystemer, som bygger på de relevante europæiske standardserier, der er certificeret af godkendte organer. Den ordregivende myndighed skal ligeledes acceptere anden form for dokumentation for tilsvarende kvalitetssikringsforanstaltninger, hvis den pågældende økonomiske aktør påviseligt ikke har mulighed for at skaffe sådanne certifikater inden for den gældende frist af årsager, der ikke kan tilskrives den økonomiske aktør, og forudsat at den økonomiske aktør beviser, at de foreslåede kvalitetssikringsforanstaltninger overholder de krævede kvalitetssikringsstandarder.
20.5.
Såfremt den ordregivende myndighed kræver fremlæggelse af certifikater udstedt af uafhængige organer til bekræftelse af, at den økonomiske aktør opfylder bestemte miljøledelsessystemer eller -standarder, henviser de til EU-ordningen for miljøledelse og miljørevision eller til andre anerkendte miljøledelsessystemer i henhold til artikel 45 i Europa-Parlamentets og Rådets forordning (EF) nr. 1221/2009 
(
6
)
 eller andre miljøledelsesstandarder, der er baseret på de relevante europæiske eller internationale standarder udstedt af godkendte organer. Hvis den pågældende økonomiske aktør påviseligt ikke havde adgang til sådanne certifikater eller ikke havde mulighed for at skaffe dem inden for den gældende frist af årsager, der ikke kan tilskrives den pågældende økonomiske aktør, accepterer den ordregivende myndighed ligeledes anden form for dokumentation for tilsvarende miljøledelsesforanstaltninger, såfremt den økonomiske aktør beviser, at disse foranstaltninger svarer til dem, der kræves i det gældende miljøledelsessystem eller den gældende miljøledelsesstandard.
20.6.
Den ordregivende myndighed kan konkludere, at en økonomisk aktør ikke har de krævede erhvervsevner til at udføre kontrakten i overensstemmelse med en passende kvalitetsstandard, hvis den ordregivende myndighed har fastslået, at den økonomiske aktør har modstridende interesser, som kan påvirke kontraktens opfyldelse i negativ retning.
21.   Tildelingskriterier
21.1.
Kvalitetskriterierne kan f.eks. omfatte teknisk værdi, æstetiske og funktionsmæssige karakteristika, tilgængelighed, udformning for alle brugere, sociale, miljømæssige og innovative karakteristika, fremstilling, levering og handel eller andre specifikke processer på et hvilket som helst tidspunkt i bygge- og anlægsarbejdernes, varernes eller tjenesteydelsernes livscyklus, organiseringen af de medarbejdere, der er udpeget til at udføre den pågældende kontrakt, kundeservice, teknisk bistand eller leveringsbetingelser såsom leveringsdato, leveringsprocedure og leveringstid eller færdiggørelsestid.
21.2.
Den ordregivende myndighed skal i udbudsdokumenterne angive, hvordan de relativt vil vægte de kriterier, der er valgt med henblik på at afgøre, hvilket tilbud der er det økonomisk mest fordelagtige, undtagen når dette er bestemt på grundlag af laveste pris. Denne vægtning kan angives som en ramme med et passende maksimalt udsving.
Den relative vægtning af priskriteriet i forhold til andre kriterier må ikke føre til, at priskriteriet neutraliseres.
Hvis vægtning ikke er mulig af objektive årsager, skal den ordregivende myndighed angive kriterierne i prioriteret rækkefølge.
21.3.
Den ordregivende myndighed kan fastsætte minimumsniveauer for kvaliteten. Tilbud, som ligger under disse kvalitetsniveauer, skal afvises.
21.4.
Beregning af livscyklusomkostninger skal i relevant omfang omfatte en del af eller alle følgende omkostninger gennem en vares, en tjenesteydelses eller et bygge- og anlægsarbejdes livscyklus:
a)
omkostninger, der afholdes af den ordregivende myndighed eller andre brugere, såsom:
i)
omkostninger i forbindelse med erhvervelse
ii)
omkostninger i forbindelse med brug såsom forbrug af energi og andre ressourcer
iii)
omkostninger til vedligeholdelse
iv)
omkostninger i forbindelse med bortskaffelse såsom indsamling og genvinding
b)
omkostninger, der henføres til eksterne virkninger på miljøområdet, som er knyttet til bygge- og anlægsarbejderne, varerne eller tjenesteydelserne i løbet af livscyklussen, såfremt deres pengemæssige værdi kan bestemmes og verificeres.
21.5.
Hvis den ordregivende myndighed vurderer omkostningerne ud fra en beregning af livscyklusomkostningerne, skal den i udbudsdokumenterne angive, hvilke data tilbudsgiverne skal fremlægge, og hvilken metode de vil anvende til at bestemme livscyklusomkostningerne på grundlag af disse data.
Den metode, som anvendes til vurderingen af omkostninger, der henføres til eksterne virkninger på miljøområdet, skal opfylde alle følgende betingelser:
a)
den skal være baseret på objektivt verificerbare og ikkediskriminerende kriterier
b)
den skal være tilgængelig for alle interessenter
c)
de data, som kræves, kan fremskaffes ved en rimelig indsats af de økonomiske aktører.
Hvis det er relevant, skal den ordregivende myndighed anvende de obligatoriske fælles metoder til beregning af livscyklusomkostninger, der er fastsat i EU-retsakter opført i bilag XIII til direktiv 2014/24/EU.
22.   Anvendelse af elektronisk auktioner
22.1.
Den ordregivende myndighed kan anvende elektroniske auktioner, hvor der præsenteres nye og lavere priser og/eller nye værdier for visse elementer i tilbuddene.
Den ordregivende myndighed skal strukturere den elektroniske auktion som en gentagen elektronisk proces efter den første fuldstændige vurdering af tilbuddene, således at disse kan klassificeres på grundlag af automatiske vurderingsmetoder.
22.2.
Ved offentlige udbud eller begrænsede udbud eller udbud med forhandling kan den ordregivende myndighed beslutte, at der anvendes en elektronisk auktion inden tildelingen af en kontrakt, når udbudsdokumenterne kan fastsættes nøjagtigt.
En elektronisk auktion kan anvendes ved fornyet konkurrence mellem parterne i en rammeaftale som omhandlet i punkt 1.3, andet afsnit, litra b), og ved udbud af kontrakter, som skal tildeles inden for det dynamiske indkøbssystem, der er omhandlet i punkt 9.
Den elektroniske auktion skal baseres på en af de tildelingsmetoder, der er fastsat i artikel 167, stk. 4.
22.3.
En ordregivende myndighed, der beslutter at anvende en elektronisk auktion, skal anføre dette i udbudsbekendtgørelsen.
Udbudsdokumenterne skal omfatte følgende:
a)
værdierne for de elementer, der holdes en elektronisk auktion over, for så vidt som disse elementer er kvantificerbare og kan udtrykkes i tal eller procent
b)
eventuelle grænser for de værdier, som kan fremlægges, således som de fremgår af specifikationer af kontraktens genstand
c)
de oplysninger, der vil blive stillet til rådighed for tilbudsgiverne under den elektroniske auktion, og på hvilket tidspunkt de i givet fald stilles til rådighed
d)
de oplysninger, der er relevante for afviklingen af den elektroniske auktion, herunder om den indebærer flere faser, og hvordan den lukkes, jf. punkt 22.7
e)
de betingelser, på hvilke tilbudsgiverne kan afgive tilbud, og især de mindste udsving mellem de tilbud, som i givet fald kræves for at afgive tilbuddet
f)
de relevante oplysninger om det elektroniske system, der anvendes, og om betingelser og tekniske specifikationer for tilslutning.
22.4.
Alle tilbudsgivere, der har afgivet antagelige tilbud, skal samtidig og elektronisk opfordres til at deltage i den elektroniske auktion ved anvendelse af forbindelserne i overensstemmelse med anvisningerne. I opfordringen til at deltage skal angives begyndelsesdatoen og -tidspunktet for den elektroniske auktion.
Den elektroniske auktion kan finde sted i flere på hinanden følgende faser. Den elektroniske auktion må tidligst indledes to arbejdsdage efter afsendelsen af opfordringen til at afgive tilbud.
22.5.
Opfordringen skal ledsages af resultatet af den fulde vurdering af det pågældende tilbud.
Opfordringen skal ligeledes indeholde den matematiske formel, der ved en elektronisk auktion bestemmer den automatiske omklassificering på grundlag af de nye priser og/eller nye værdier. I denne formel skal indarbejdes vægtningen af alle de kriterier, der er fastsat med henblik på at afgøre, hvilket tilbud der er det økonomisk mest fordelagtige, således som angivet i udbudsdokumenterne. Med henblik herpå skal eventuelle intervaller imidlertid på forhånd reduceres til en bestemt værdi.
Såfremt alternative tilbud er tilladt, skal der angives en særskilt formel for hver variant.
22.6.
I hver fase af den elektroniske auktion skal den ordregivende myndighed omgående og som et minimum give alle tilbudsgivere tilstrækkelige oplysninger til, at de på et hvilket som helst tidspunkt kan kende deres plads i rangordenen. Den kan give andre oplysninger om andre afgivne priser eller værdier, hvis dette er angivet i udbudsbetingelserne, samt på et hvilket som helst tidspunkt give meddelelse om antallet af deltagere i den specifikke fase af auktionen. De må imidlertid ikke give oplysning om tilbudsgivernes identitet under afviklingen af auktionens forskellige faser.
22.7.
Den ordregivende myndighed skal afslutte den elektroniske auktion på en eller flere af følgende måder:
a)
på den dato og det tidspunkt, der tidligere er angivet
b)
når den ikke modtager flere nye priser eller nye værdier, der imødekommer kravene vedrørende mindsteudsving, forudsat at den tidligere har angivet den frist, den vil overholde fra modtagelsen af den sidst afgivne pris eller værdi, inden de afslutter den elektroniske auktion, eller
c)
når det tidligere angivne antal auktionsfaser er afsluttet.
22.8.
Efter afslutningen af den elektroniske auktion skal den ordregivende myndighed tildele kontrakten på baggrund af resultaterne af den elektroniske auktion.
23.   Unormalt lave tilbud
23.1.
Hvis prisen eller omkostningerne vedrørende en bestemt kontrakt forekommer at være unormalt lave, skal den ordregivende myndighed skriftligt anmode om de oplysninger om sammensætningen af den pågældende pris eller de pågældende omkostninger, som den anser for relevante, og give tilbudsgiveren lejlighed til at fremsætte sine bemærkninger.
Den ordregivende myndighed kan navnlig tage hensyn til bemærkninger vedrørende:
a)
besparelser i forbindelse med produktionsmetoden, den måde, tjenesteydelserne udføres på, eller byggemetoden
b)
de anvendte tekniske løsninger eller tilbudsgiverens usædvanligt gunstige betingelser
c)
tilbuddets originalitet
d)
tilbudsgiverens overholdelse af gældende forpligtelser inden for miljø-, social- og arbejdsmarkedslovgivning
e)
underleverandørernes overholdelse af gældende forpligtelser inden for miljø-, social- og arbejdsmarkedslovgivning
f)
muligheden for eventuel statsstøtte til tilbudsgiveren under overholdelse af relevante regler.
23.2.
Den ordregivende myndighed må kun afvise tilbuddet, hvis den foreslåede lave pris eller de foreslåede lave omkostninger ikke på tilfredsstillende måde kan begrundes ud fra den fremlagte dokumentation.
Den ordregivende myndighed skal afvise tilbuddet, hvis den har fastslået, at det er unormalt lavt, fordi det ikke er i overensstemmelse med de gældende forpligtelser inden for miljø-, social- og arbejdsmarkedslovgivning.
23.3.
Hvis den ordregivende myndighed fastslår, at et tilbud er unormalt lavt, fordi tilbudsgiveren har modtaget statsstøtte, kan tilbuddet kun afvises med denne begrundelse alene, hvis tilbudsgiveren inden for en tilstrækkelig frist, som fastsættes af den ordregivende myndighed, ikke kan godtgøre, at den pågældende støtte var forenelig med det indre marked som omhandlet i artikel 107 i TEUF.
24.   Tidsfrister for modtagelse af tilbud og ansøgninger om deltagelse
24.1.
Når tilbud kun kan udarbejdes efter et besøg på stedet eller efter gennemsyn på stedet af bilagsmateriale til udbudsdokumenterne, skal fristerne være længere end de minimumsfrister, der er fastsat i dette punkt.
Fristerne forlænges med fem dage i følgende tilfælde:
a)
den ordregivende myndighed tilbyder ikke direkte og vederlagsfri elektronisk adgang til udbudsdokumenterne
b)
udbudsbekendtgørelsen er offentliggjort i overensstemmelse med punkt 4.2, litra b).
24.2.
Ved offentlige udbud skal fristen for modtagelse af tilbud være mindst 37 dage regnet fra datoen for afsendelsen af udbudsbekendtgørelsen.
24.3.
Ved begrænsede udbud, konkurrencepræget dialog, konkurrenceudbud med forhandling, i dynamiske indkøbssystemer og i innovationspartnerskaber skal fristen for modtagelse af ansøgninger om deltagelse være mindst 32 dage regnet fra datoen for afsendelsen af udbudsbekendtgørelsen.
24.4.
Ved begrænsede udbud og konkurrenceudbud med forhandling skal fristen for modtagelse af tilbud være mindst 30 dage regnet fra datoen for afsendelsen af opfordringen til at afgive tilbud.
24.5.
I dynamiske indkøbssystemer er fristen for modtagelse af tilbud mindst 10 dage regnet fra datoen for afsendelsen af opfordringen til at afgive tilbud.
24.6.
Ved udbud efter indkaldelse af interessetilkendegivelser som omhandlet i punkt 13.1 skal fristen være:
a)
mindst 10 dage regnet fra datoen for afsendelsen af opfordringen til at afgive tilbud, når der er tale om den procedure, der er omhandlet i punkt 13.1, litra a), og punkt 13.3, litra b), nr. i)
b)
mindst 10 dage for modtagelse af ansøgninger om deltagelse og mindst 10 dage for modtagelse af tilbud, når der er tale om den procedure i to faser, der er omhandlet i punkt 13.3, litra b), nr. ii).
24.7.
Ved offentlige eller begrænsede udbud kan den ordregivende myndighed reducere fristen for modtagelse af tilbud med fem dage, hvis den accepterer, at tilbud kan indgives via elektroniske midler.
25.   Adgang til udbudsdokumenter og frist for fremlæggelse af yderligere oplysninger
25.1.
Den ordregivende myndighed skal give vederlagsfri direkte elektronisk adgang til udbudsdokumenterne fra datoen for udbudsbekendtgørelsens offentliggørelse eller, for så vidt angår udbud uden forudgående offentliggørelse eller som omhandlet i punkt 13, fra datoen for afsendelsen af opfordringen til at afgive tilbud.
I behørigt begrundede tilfælde kan den ordregivende myndighed overføre udbudsdokumenterne på andre nærmere fastsatte måder, hvis direkte elektronisk adgang ikke er mulig af tekniske årsager, eller hvis udbudsdokumenterne indeholder fortrolige oplysninger. I sådanne tilfælde gælder punkt 24.1, andet afsnit, undtagen i hastetilfælde som omhandlet i punkt 26.1.
Den ordregivende myndighed kan pålægge økonomiske aktører krav om beskyttelse af fortrolige oplysninger i udbudsdokumenterne. Den skal give meddelelse om sådanne krav samt om, hvordan der kan opnås adgang til de pågældende udbudsdokumenter.
25.2.
Den ordregivende myndighed skal så hurtigt som muligt meddele supplerende oplysninger med tilknytning til udbudsdokumenterne samtidigt og skriftligt til alle interesserede økonomiske aktører.
Den ordregivende myndighed skal ikke være forpligtet til at besvare anmodninger om supplerende oplysninger, som er indgivet mindre end seks arbejdsdage inden udløbet af fristen for modtagelse af tilbud.
25.3.
Den ordregivende myndighed skal forlænge fristen for modtagelse af tilbud, hvis:
a)
den ikke har meddelt supplerende oplysninger senest seks dage inden udløbet af fristen for modtagelse af tilbud, selv om den økonomiske aktør har anmodet om dem i tide
b)
hvis de foretager væsentlige ændringer i udbudsdokumenterne.
26.   Frister i hastetilfælde
26.1.
Når det i behørigt begrundede hastetilfælde er umuligt at overholde de minimumsfrister, der er fastsat i punkt 24.2 og 24.3, i forbindelse med offentlige eller begrænsede udbud, kan den ordregivende myndighed fastsætte:
a)
en frist for modtagelse af ansøgninger om deltagelse eller tilbud ved offentlige udbud, der ikke er kortere end 15 dage regnet fra datoen for afsendelsen af udbudsbekendtgørelsen
b)
en frist for modtagelse af tilbud ved begrænsede udbud, der ikke er kortere end 10 dage regnet fra datoen for afsendelsen af opfordringen til at afgive tilbud.
26.2.
I hastetilfælde er den i punkt 25.2, første afsnit, og punkt 25.3, litra a), fastsatte frist fire dage.
27.   Elektroniske kataloger
27.1.
Hvis der kræves anvendelse af elektroniske kommunikationsmidler, kan den ordregivende myndighed kræve, at tilbuddene indgives i form af et elektronisk katalog, eller at de omfatter et elektronisk katalog.
27.2.
Hvis det accepteres eller kræves, at tilbuddene udformes i form af elektroniske kataloger, skal den ordregivende myndighed:
a)
angive dette i udbudsbekendtgørelsen
b)
i udbudsdokumenterne præcisere alle de nødvendige oplysninger vedrørende formatet, det anvendte elektroniske udstyr samt de tekniske ordninger og specifikationer for kataloget.
27.3.
Hvis der er indgået en rammeaftale med flere kontrahenter efter afgivelsen af tilbud via elektroniske kataloger, kan den ordregivende myndighed bestemme, at den fornyede konkurrence i forbindelse med specifikke kontrakter skal finde sted på basis af opdaterede kataloger og ved anvendelse af en af følgende metoder:
a)
den ordregivende myndighed opfordrer kontrahenter til at indgive deres elektroniske kataloger igen, således at de er tilpasset kravene i den pågældende specifikke kontrakt
b)
den ordregivende myndighed underretter kontrahenterne om, at den planlægger at indsamle de oplysninger fra de allerede fremsendte elektroniske kataloger, der er nødvendige for at kunne afgive tilbud, der er tilpasset kravene i den pågældende specifikke kontrakt, forudsat at anvendelsen af denne metode er blevet meddelt i udbudsdokumenterne for rammeaftalen.
27.4.
Når metoden omhandlet i punkt 27.3, litra b), anvendes, skal den ordregivende myndighed give kontrahenterne meddelelse om datoen og tidspunktet for, hvornår den påtænker at indsamle de oplysninger, der er nødvendige for at afgive tilbud, der er tilpasset kravene i den pågældende specifikke kontrakt, og give kontrahenterne mulighed for at afvise denne indsamling af oplysninger.
Den ordregivende myndighed afsætter en passende periode mellem meddelelsen og den faktiske indsamling af oplysninger.
Inden tildeling af den specifikke kontrakt skal den ordregivende myndighed fremlægge de indsamlede oplysninger for den pågældende kontrahent og dermed give denne mulighed for at anfægte eller bekræfte, at det således afgivne tilbud ikke indeholder materielle fejl.
28.   Åbning af tilbud og ansøgninger om deltagelse
28.1.
Ved offentlige udbud må bemyndigede repræsentanter for tilbudsgiverne være tilstede ved åbningen af tilbuddene.
28.2.
For kontrakter med en værdi svarende til eller over tærsklerne omhandlet i artikel 175, stk. 1, skal den ansvarlige anvisningsberettigede udpege et særligt udvalg til at åbne tilbuddene. Den anvisningsberettigede kan på grundlag af en risikoanalyse fravige denne forpligtelse, når der iværksættes en fornyet konkurrence under en rammeaftale, og i de tilfælde, der er omhandlet i punkt 11.1, andet afsnit, med undtagelse af nævnte afsnits litra d) og g).
Åbningsudvalget skal bestå af mindst to personer, der repræsenterer mindst to organisatoriske afdelinger i den pågældende EU-institution, som ikke er hierarkisk forbundet med hinanden. For at undgå enhver interessekonflikt skal disse personer være omfattet af forpligtelserne i artikel 61.
I de repræsentationer eller lokale enheder, der er omhandlet i artikel 150, eller som er isoleret i en medlemsstat, skal der, hvis der ikke findes særskilte afdelinger, ikke stilles krav om organisatoriske afdelinger uden indbyrdes hierarkiske forbindelser.
28.3.
Ved en udbudsprocedure, der iværksættes på et interinstitutionelt grundlag, udpeges åbningsudvalget af den ansvarlige anvisningsberettigede fra den EU-institution, som er ansvarlig for udbudsproceduren.
28.4.
Den ordregivende myndighed skal på relevant vis kontrollere og sikre integriteten af det oprindelige tilbud, herunder tilbudsprisen og beviset for dato og tidspunkt for modtagelse, jf. artikel 149, stk. 3 og 5.
28.5.
Ved offentlige udbud, hvor kontrakten tildeles på grundlag af laveste pris eller laveste omkostninger i overensstemmelse med artikel 167, stk. 4, skal de priser, der er angivet i de tilbud, der opfylder betingelserne, læses højt.
28.6.
Den skriftlige registrering af åbningen af de modtagne tilbud i form af en protokol skal underskrives af den eller de personer, der er ansvarlige for åbningen, eller af medlemmerne af åbningsudvalget. I protokollen skal det angives, hvilke tilbud der opfylder henholdsvis ikke opfylder artikel 149, og der skal gives en begrundelse for de tilfælde, hvor et tilbud afvises i overensstemmelse med finansforordningens artikel 168, stk. 4. Protokollen kan underskrives i et elektronisk system, forudsat at underskriveren kan identificeres med tilstrækkelig sikkerhed.
29.   Evaluering af tilbud og ansøgninger om deltagelse
29.1.
Den ansvarlige anvisningsberettigede kan beslutte, at evalueringsudvalget kun skal evaluere og rangordne tilbuddene på grundlag af tildelingskriterierne, og at udelukkelses- og udvælgelseskriterierne skal evalueres på anden passende måde, som sikrer, at der ikke er interessekonflikter.
29.2.
Ved en udbudsprocedure, der iværksættes på et interinstitutionelt grundlag, udpeges evalueringsudvalget af den ansvarlige anvisningsberettigede fra den EU-institution, som er ansvarlig for udbudsproceduren. Evalueringsudvalgets sammensætning skal så vidt muligt afspejle udbudsprocedurens interinstitutionelle karakter.
29.3.
Ansøgninger om deltagelse og tilbud, der er egnede i henhold til punkt 11.2, og som hverken er ukorrekte i henhold til punkt 12.2 eller uacceptable i henhold til punkt 12.3, skal anses for antagelige.
30.   Resultatet af evalueringen samt tildelingsafgørelse
30.1.
Evalueringen skal resultere i en evalueringsrapport, der indeholder forslaget til tildeling af kontrakten. Evalueringsrapporten skal dateres og underskrives af den eller de personer, der har foretaget evalueringen, eller af medlemmerne af evalueringsudvalget. Rapporten kan underskrives i et elektronisk system, forudsat at underskriveren kan identificeres med tilstrækkelig sikkerhed.
Hvis evalueringsudvalget ikke fik pålagt ansvaret for at efterprøve tilbuddene på grundlag af udelukkelses- og udvælgelseskriterierne, skal evalueringsrapporten også underskrives af de personer, som den ansvarlige anvisningsberettigede pålagde denne opgave.
30.2.
Evalueringsrapporten skal indeholde:
a)
navn og adresse på den ordregivende myndighed og genstanden for og værdien af kontrakten eller genstanden for og den maksimale værdi af rammeaftalen
b)
navnene på de afviste kandidater eller tilbudsgivere og begrundelsen for, at de er blevet afvist, under henvisning til de tilfælde, der er omhandlet i artikel 141, stk. 1, eller til udvælgelseskriterierne
c)
henvisninger til de afviste tilbud og begrundelsen for, at de er blevet afvist, under henvisning til et af følgende:
i)
manglende opfyldelse af minimumskravene, jf. punkt 167, stk. 1, litra a)
ii)
manglende opfyldelse af minimumsniveauerne for kvaliteten, jf. punkt 21.3
iii)
tilbuddet anses for unormalt lavt, jf. punkt 23
d)
navnene på de valgte kandidater eller tilbudsgivere og begrundelsen for, at de er blevet valgt
e)
navnene på tilbudsgiverne, der skal rangordnes, sammen med de opnåede point og begrundelserne herfor
f)
navnene på de foreslåede kandidater eller udvalgte tilbudsgivere og begrundelsen for dette valg
g)
hvis det er kendt, oplysning om, hvor stor en del af kontrakten eller rammeaftalen den foreslåede kontrahent agter at give i underentreprise til tredjeparter.
30.3.
Den ordregivende myndighed skal derefter træffe sin tildelingsafgørelse, der skal indeholde mindst følgende oplysninger:
a)
en godkendelse af evalueringsrapporten, der indeholder alle de i punkt 30.2 anførte oplysninger, suppleret af følgende:
i)
navnet på den valgte tilbudsgiver og begrundelsen for dette valg under henvisning til de på forhånd meddelte udvælgelses- og tildelingskriterier, herunder i givet fald begrundelsen for ikke at følge henstillingen i evalueringsrapporten
ii)
i forbindelse med udbud med forhandling uden forudgående offentliggørelse, konkurrenceudbud med forhandling eller konkurrencepræget dialog, oplysning om de omstændigheder, der er omhandlet i punkt 11, 12 og 39, som begrunder anvendelsen heraf
b)
i givet fald begrundelsen for, at den ordregivende myndighed har besluttet ikke at tildele en kontrakt.
30.4.
Den anvisningsberettigede kan samle indholdet af evalueringsrapporten og tildelingsafgørelsen i et enkelt dokument og underskrive dette i følgende tilfælde:
a)
for udbud under tærsklerne omhandlet i artikel 175, stk. 1, hvis der kun er modtaget et enkelt tilbud
b)
når der iværksættes en fornyet konkurrence under en rammeaftale, for hvilken der ikke er udnævnt et evalueringsudvalg
c)
for tilfælde som omhandlet i punkt 11.1, andet afsnit, litra c) og e), samt litra f), nr. i) og iii), og litra h), i hvilke der ikke er udnævnt et evalueringsudvalg.
30.5.
Ved den interinstitutionelle udbudsprocedure træffes den i punkt 30.3 omhandlede afgørelse af den ordregivende myndighed, der er ansvarlig for udbudsproceduren.
31.   Information til kandidater og tilbudsgivere
31.1.
Den ordregivende myndighed skal samtidig og enkeltvis give alle kandidater eller tilbudsgivere elektronisk meddelelse om resultatet af udbuddet, så snart som muligt efter en af følgende faser:
a)
åbningsfasen i tilfælde, der er omhandlet i artikel 168, stk. 3
b)
når der er truffet afgørelse på grundlag af udelukkelses- og udvælgelseskriterierne i udbudsprocedurer i to særskilte faser
c)
når tildelingsafgørelsen træffes.
I hvert enkelt tilfælde skal den ordregivende myndighed angive grundene til, at ansøgningen om deltagelse eller tilbuddet er blevet afvist, og de retsmidler, der er til rådighed.
Når den ordregivende myndighed giver tilbudsgiveren meddelelse om, at den har valgt denne, skal den understrege, at den meddelte afgørelse ikke udgør en forpligtelse fra den ordregivende myndigheds side.
31.2.
Hurtigst muligt, men senest 15 dage efter modtagelsen af en skriftlig anmodning herom meddeler den ordregivende myndighed de oplysninger, der er omhandlet i artikel 170, stk. 3. Når den ordregivende myndighed tildeler kontrakter for egen regning, skal den benytte elektroniske kommunikationsmidler. Tilbudsgiveren kan ligeledes benytte elektroniske kommunikationsmidler til fremsendelse af anmodningen.
31.3.
Når den ordregivende myndighed benytter elektroniske kommunikationsmidler, anses oplysningerne for at være modtaget af kandidaterne eller tilbudsgiverne, hvis den ordregivende myndighed kan bevise, at den har sendt disse til den elektroniske adresse, der er omhandlet i tilbuddet eller ansøgningen om deltagelse.
I så fald anses oplysningerne for modtaget af kandidaten eller tilbudsgiveren på den dato, hvor den ordregivende myndighed har afsendt dem.
KAPITEL 2
Bestemmelser vedrørende kontrakter indgået af EU-institutioner for egen regning
32.   Indkøbscentral
32.1.
En indkøbscentral kan fungere som:
a)
grossist, der køber, oplagrer og videresælger varer og tjenesteydelser til andre ordregivende myndigheder
b)
formidler, der tildeler rammeaftaler eller anvender dynamiske indkøbssystemer, der kan benyttes af andre ordregivende myndigheder som anført i den oprindelige bekendtgørelse.
32.2.
Indkøbscentralen skal gennemføre alle udbudsprocedurer ved hjælp af elektroniske kommunikationsmidler.
33.   Delkontrakter
33.1.
Når det er hensigtsmæssigt, teknisk muligt og omkostningseffektivt, skal kontrakter tildeles i form af separate delkontrakter under den samme procedure.
33.2.
Når genstanden for en kontrakt er opdelt i flere partier, som er genstand for hver sin delkontrakt, skal den samlede værdi af alle delkontrakterne tages i betragtning ved den samlede vurdering af, om kontraktens værdi ligger under eller over den relevante tærskel.
Hvis alle delkontrakternes samlede værdi svarer til eller ligger over tærsklerne omhandlet i artikel 175, stk. 1, finder bestemmelserne i artikel 163, stk. 1, og artikel 164 og 165 anvendelse på hver enkelt delkontrakt.
33.3.
Når en kontrakt skal tildeles i form af separate delkontrakter, evalueres tilbuddene enkeltvis for hver delkontrakt. Hvis flere delkontrakter tildeles den samme tilbudsgiver, kan der indgås en enkelt kontrakt, som dækker alle disse delkontrakter.
34.   Bestemmelser om vurderingen af værdien af kontrakten
34.1.
Den ordregivende myndighed skal anslå værdien af en kontrakt på grundlag af det samlede beløb, der skal betales, herunder enhver form for optioner og eventuelle forlængelser.
Dette skøn skal foretages senest, når den ordregivende myndighed iværksætter udbudsproceduren.
34.2.
I forbindelse med rammeaftaler og dynamiske indkøbssystemer skal der tages hensyn til den anslåede maksimumsværdi af alle de kontrakter, der forventes tildelt inden for rammeaftalens eller det dynamiske indkøbssystems varighed.
Den værdi, der skal tages hensyn til i forbindelse med innovationspartnerskaber, er den højeste anslåede værdi eksklusive moms af de forsknings- og udviklingsaktiviteter, der forventes at finde sted i alle faser af det pågældende partnerskab, og af alle bygge- og anlægsarbejder, varer eller tjenesteydelser, der forventes indkøbt ved partnerskabets ophør.
Hvis den ordregivende myndighed forudser priser eller betalinger til kandidater eller tilbudsgivere, skal den tage hensyn hertil ved beregning af kontraktens anslåede værdi.
34.3.
Når det drejer sig om tjenesteydelseskontrakter, skal der tages hensyn til følgende:
a)
for så vidt angår forsikringer: den præmie, der skal betales, og andre former for vederlag
b)
for så vidt angår banktjenesteydelser og andre finansielle tjenesteydelser: honorarer, provisioner, renter og andre former for vederlag
c)
for så vidt angår kontrakter, der indebærer projektering: honorarer, provisioner og andre former for vederlag.
34.4.
For tjenesteydelseskontrakter, hvori der ikke er angivet en samlet værdi, eller vareindkøbskontrakter om leasing eller leje med eller uden forkøbsret af varer, er beregningsgrundlaget for kontraktens anslåede værdi:
a)
når der er tale om tidsbegrænsede kontrakter:
i)
på grundlag af den samlede værdi for hele kontraktperioden, forudsat at denne ikke overstiger henholdsvis 48 måneder for tjenesteydelser eller 12 måneder for vareindkøb
ii)
på grundlag af den samlede værdi inklusive varernes anslåede restværdi, når det drejer sig om indkøbskontrakter med en varighed på over 12 måneder
b)
når der er tale om tidsubegrænsede kontrakter eller, for tjenesteydelsers vedkommende, kontrakter med en varighed på over 48 måneder: på grundlag af den månedlige værdi multipliceret med 48.
34.5.
Ved tjenesteydelses- og vareindkøbskontrakter, der tildeles med regelmæssige mellemrum, eller som skal fornyes inden for en bestemt periode, skal beregningsgrundlaget for kontraktens anslåede værdi være:
a)
den samlede faktiske værdi af lignende successive kontrakter, der er tildelt i løbet af de foregående 12 måneder eller det foregående regnskabsår, så vidt muligt korrigeret for at tage hensyn til forventede ændringer i mængde eller værdi i løbet af de 12 måneder, der følger efter indgåelsen af den oprindelige kontrakt
b)
den samlede anslåede værdi af lignende successive kontrakter, der er tildelt i løbet af regnskabsåret.
34.6.
Ved bygge- og anlægskontrakter skal der foruden værdien af bygge- og anlægsarbejderne tages hensyn til den samlede anslåede værdi af de til arbejdets udførelse nødvendige materialer og ydelser, som den ordregivende myndighed stiller til rådighed for kontrahenten.
34.7.
Ved koncessionskontrakter er værdien koncessionshaverens samlede anslåede omsætning i kontraktperioden.
Værdien skal beregnes ved anvendelse af den objektive metode, der er anført i udbudsdokumenterne under hensyntagen til især:
a)
indtægterne fra betaling af gebyrer og bøder fra brugerne af bygge- og anlægsarbejderne eller tjenesteydelserne ud over dem, der opkræves på vegne af den ordregivende myndighed
b)
værdien af bevillinger eller andre finansielle fordele fra tredjemand for udførelsen af koncessionen
c)
indtægterne fra salg af aktiver, der er en del af koncessionen
d)
værdien af de varer og ydelser, som den ordregivende myndighed stiller til rådighed for koncessionshaveren, forudsat at de er nødvendige for udførelsen af bygge- og anlægsarbejderne eller tjenesteydelserne
e)
betalinger til kandidater eller tilbudsgivere.
35.   Standstillperiode inden underskrivelse af kontrakten
35.1.
Standstillperioden løber fra en af følgende datoer:
a)
fra dagen efter den dag, hvor der samtidig blev sendt elektronisk meddelelse til de valgte og de afviste tilbudsgivere
b)
når kontrakten eller rammeaftalen tildeles i henhold til punkt 11.1, andet afsnit, litra b), fra dagen efter den dag, hvor bekendtgørelsen omhandlet i punkt 2.4 er blevet offentliggjort i 
Den Europæiske Unions Tidende
.
I givet fald kan den ordregivende myndighed suspendere underskrivelsen af kontrakten med henblik på supplerende undersøgelser, hvis de anmodninger eller kommentarer, som afviste eller forbigåede kandidater eller tilbudsgivere fremsætter, eller enhver anden relevant oplysning, som modtages i løbet af den periode, der er fastsat i artikel 175, stk. 3, taler herfor. I tilfælde af suspension informeres alle kandidater eller tilbudsgivere herom senest tre arbejdsdage efter afgørelsen om suspension.
Hvis kontrakten eller rammeaftalen ikke kan underskrives med den tilbudsgiver, som det var påtænkt at vælge, kan den ordregivende myndighed tildele den til den næstbedste tilbudsgiver.
35.2.
Fristen i punkt 35.1 finder ikke anvendelse i følgende tilfælde:
a)
ved udbud, hvor kun en enkelt tilbudsgiver har afgivet tilbud
b)
ved specifikke kontrakter baseret på en rammeaftale
c)
ved dynamiske indkøbssystemer
d)
ved udbud med forhandling uden forudgående offentliggørelse som omhandlet i punkt 11 med undtagelse af kontrakter, der tildeles efter punkt 11.1, andet afsnit, litra b).
KAPITEL 3
Udbud i forbindelse med foranstaltninger udadtil
36.   Særlige bestemmelser om tærskler og nærmere regler for tildeling af indkøbskontrakter i forbindelse med foranstaltninger udadtil
Punkt 2 med undtagelse af punkt 2.5, punkt 3, 4 og 6, punkt 12.1, litra a) og c)-f), punkt 12.4, punkt 13.3, punkt 14 og 15, punkt 17.3-17.7, punkt 20.4 og 23.3, punkt 24, punkt 25.2 og 25.3 samt punkt 26, 28 og 29 med undtagelse af punkt 29.3 finder ikke anvendelse på offentlige kontrakter, som indgås af ordregivende myndigheder som omhandlet i artikel 178, stk. 2, eller på deres vegne. Punkt 32, 33 og 34 finder ikke anvendelse på udbud i forbindelse med foranstaltninger udadtil. Punkt 35 finder anvendelse på udbud i forbindelse med foranstaltninger udadtil. Med henblik på punkt 35.1, andet afsnit, er standstillperiodens varighed den, der er fastsat i artikel 178, stk. 1.
Kommissionen skal træffe afgørelse om gennemførelsen af bestemmelserne om udbud i dette kapitel, herunder for så vidt angår hensigtsmæssig kontrol, der iværksættes af den ansvarlige anvisningsberettigede, når Kommissionen ikke er den ordregivende myndighed.
37.   Offentliggørelse
37.1.
Såfremt der offentliggøres en forhåndsmeddelelse om indkaldelse af tilbud ved begrænset udbud eller offentligt udbud som omhandlet i henholdsvis litra a) og b) i punkt 38.1, skal denne sendes elektronisk til Publikationskontoret så hurtigt som muligt.
37.2.
Bekendtgørelsen sendes, når kontrakten er underskrevet, undtagen når kontrakten, hvis det stadig er nødvendigt, er erklæret hemmelig, eller når gennemførelsen af kontrakten skal ledsages af særlige sikkerhedsforanstaltninger, eller når beskyttelsen af Unionens eller modtagerlandets væsentlige interesser kræver det, og når det ikke anses for at være hensigtsmæssigt at offentliggøre bekendtgørelsen.
38.   Tærskler og procedurer
38.1.
Udbudsprocedurerne i forbindelse med foranstaltninger udadtil skal være som følger:
a)
begrænset udbud, jf. artikel 164, stk. 1, litra b)
b)
offentligt udbud, jf. artikel 164, stk. 1, litra a)
c)
lokalt offentligt udbud
d)
forenklet procedure.
38.2.
Tærsklerne for udbudsprocedurer skal være som følger:
a)
offentlige udbud eller begrænsede udbud kan anvendes ved:
i)
tjenesteydelses- og vareindkøbskontrakter og koncessionskontrakter om tjenesteydelser til en værdi af mindst 300 000 EUR
ii)
bygge- og anlægskontrakter og koncessionskontrakter om bygge- og anlægsarbejder til en værdi af mindst 5 000 000 EUR
b)
lokale offentlige udbud kan anvendes ved:
i)
vareindkøbskontrakter til en værdi af mindst 100 000 EUR og under 300 000 EUR
ii)
bygge- og anlægskontrakter og koncessionskontrakter om bygge- og anlægsarbejder til en værdi af mindst 300 000 EUR og under 5 000 000 EUR
c)
den forenklede procedure kan anvendes ved:
i)
tjenesteydelseskontrakter, koncessionskontrakter om tjenesteydelser, bygge- og anlægskontrakter og koncessionskontrakter om bygge- og anlægsarbejder til en værdi af under 300 000 EUR
ii)
vareindkøbskontrakter til en værdi af under 100 000 EUR
d)
kontrakter til en værdi under eller svarende til 20 000 EUR kan indgås efter indhentning af blot et enkelt tilbud
e)
betaling af beløb på under eller svarende til 2 500 EUR kan ske som simpel betaling i henhold til forelagte fakturaer uden forudgående accept af et tilbud.
38.3.
Ved begrænsede udbud i henhold til punkt 38.1, litra a), skal det i udbudsbekendtgørelsen oplyses, hvor mange kandidater der vil blive opfordret til at afgive tilbud. For tjenesteydelseskontrakter skal mindst fire kandidater opfordres til at afgive tilbud. Antallet af kandidater, der får mulighed for at afgive tilbud, skal være tilstrækkeligt til at sikre reel konkurrence.
Listen over valgte kandidater offentliggøres på Kommissionens websted.
Hvis antallet af kandidater, som opfylder udvælgelseskriterierne eller kriterierne med hensyn til minimale kapacitetsniveauer, er mindre end minimumsantallet, kan den ordregivende myndighed nøjes med at opfordre de kandidater, som opfylder kriterierne for afgivelse af tilbud, til at afgive tilbud.
38.4.
I forbindelse med lokale offentlige udbud som omhandlet i punkt 38.1, litra c), skal udbudsbekendtgørelsen som minimum offentliggøres i modtagerstatens statstidende eller en tilsvarende publikation for lokale opfordringer til at afgive tilbud.
38.5.
I forbindelse med den forenklede procedure som omhandlet i punkt 38.1, litra d), skal den ordregivende myndighed udarbejde en liste med mindst tre tilbudsgivere efter eget valg, der ikke offentliggøres.
Tilbudsgivere i forbindelse med den forenklede procedure kan vælges fra en liste over leverandører som omhandlet i punkt 13.1, litra b), der er offentliggjort i en meddelelse om indkaldelse af interessetilkendegivelser.
Hvis den ordregivende myndighed efter høring af tilbudsgiverne kun modtager et enkelt tilbud, som er administrativt og teknisk gyldigt, kan kontrakten indgås, hvis tildelingskriterierne er overholdt.
38.6.
Når der er tale om juridiske tjenesteydelser, der ikke er omfattet af punkt 11.1, andet afsnit, litra h), kan den ordregivende myndighed anvende den forenklede procedure uanset kontraktens anslåede værdi.
39.   Udbud med forhandling ved tjenesteydelseskontrakter, vareindkøbskontrakter og bygge- og anlægskontrakter
39.1.
Den ordregivende myndighed kan benytte udbud med forhandling på grundlag af et enkelt tilbud i følgende tilfælde:
a)
når leveringen af tjenesteydelserne overdrages til offentlige organer eller til institutioner eller foreninger, der arbejder uden fortjeneste for øje, og det drejer sig om foranstaltninger, der er af institutionel karakter, eller som går ud på at yde social bistand til visse befolkningsgrupper
b)
når udbudsproceduren ikke har givet resultat, dvs. at alle indkomne tilbud har været uantagelige med hensyn til kvalitet og/eller pris, i hvilket tilfælde den ordregivende myndighed efter at have annulleret udbuddet kan indlede forhandlinger med en eller flere af tilbudsgiverne efter eget valg, forudsat at de oprindelige udbudsdokumenter ikke ændres væsentligt
c)
når en ny kontrakt skal indgås efter udløbet af en eksisterende kontrakt.
39.2.
Med henblik på punkt 11.1, andet afsnit, litra c), anses operationer i forbindelse med en krise som yderst påtrængende tilfælde. Den ved delegation bemyndigede anvisningsberettigede fastslår, eventuelt efter samråd med de andre berørte ved delegation bemyndigede anvisningsberettigede, at der er tale om et yderst påtrængende tilfælde, og revurderer regelmæssigt sin beslutning under hensyntagen til princippet om forsvarlig økonomisk forvaltning.
39.3.
Aktiviteter af institutionel karakter som omhandlet i punkt 39.1, litra a), omfatter tjenesteydelser, som er direkte knyttet til offentligretlige organers vedtægtsmæssige opgaver.
40.   Udbudsbetingelser
Uanset punkt 16.3 kan udbudsbetingelserne, for så vidt angår alle procedurer, der omfatter ansøgning om deltagelse, fordeles på to faser af udbudsproceduren, idet den første fase kun omfatter de i punkt 16.3, litra a) og f), omhandlede oplysninger.
41.   Frister for procedurer
41.1.
I forbindelse med tjenesteydelseskontrakter skal tidsrummet mellem dagen efter datoen for afsendelse af brevet med opfordringen til at afgive tilbud og fristen for modtagelse af tilbud være mindst 50 dage. Andre frister kan dog godkendes i hastetilfælde.
41.2.
Tilbudsgiverne kan indsende skriftlige spørgsmål før udløbet af fristen for modtagelse af tilbud. Den ordregivende myndighed skal give svar på tilbudsgivernes spørgsmål før udløbet af fristen for modtagelse af tilbud.
41.3.
I forbindelse med begrænsede udbud skal fristen for modtagelse af ansøgninger om deltagelse være mindst 30 dage regnet fra datoen efter offentliggørelsen af udbudsbekendtgørelsen. Tidsrummet mellem dagen efter datoen for afsendelse af brevet med opfordringen til at afgive tilbud og fristen for modtagelse af tilbud skal være mindst 50 dage. Andre frister kan dog godkendes i bestemte ekstraordinære tilfælde.
41.4.
I forbindelse med offentlige udbud skal fristerne for modtagelse af tilbud, regnet fra dagen efter datoen for offentliggørelsen af udbudsbekendtgørelsen, være mindst:
a)
90 dage for bygge- og anlægskontrakter
b)
60 dage for vareindkøbskontrakter.
Andre frister kan dog godkendes i bestemte ekstraordinære tilfælde.
41.5.
I forbindelse med lokale offentlige udbud skal fristerne for modtagelse af tilbud, regnet fra datoen for offentliggørelse af udbudsbekendtgørelsen, være mindst:
a)
60 dage for bygge- og anlægskontrakter
b)
30 dage for vareindkøbskontrakter.
Andre frister kan dog godkendes i bestemte ekstraordinære tilfælde.
41.6.
I forbindelse med udbud med forenklede procedurer som omhandlet i punkt 38.1, litra d), skal kandidaterne have en frist til at afgive tilbud på mindst 30 dage regnet fra datoen for afsendelsen af brevet med opfordringen til at afgive tilbud.
(
1
)
  Rådets direktiv 77/249/EØF af 22. marts 1977 om lettelser med henblik på den faktiske gennemførelse af advokaters fri udveksling af tjenesteydelser (
EFT L 78 af 26.3.1977, s. 17
).
(
2
)
  Europa-Parlamentets og Rådets direktiv 2014/65/EU af 15. maj 2014 om markeder for finansielle instrumenter og om ændring af direktiv 2002/92/EF og direktiv 2011/61/EU (
EUT L 173 af 12.6.2014, s. 349
).
(
3
)
  Europa-Parlamentets og Rådets direktiv 2002/21/EF af 7. marts 2002 om fælles rammebestemmelser for elektroniske kommunikationsnet og -tjenester (rammedirektivet) (
EFT L 108 af 24.4.2002, s. 33
).
(
4
)
  Europa-Parlamentets og Rådets direktiv 2010/13/EU af 10. marts 2010 om samordning af visse love og administrative bestemmelser i medlemsstaterne om udbud af audiovisuelle medietjenester (direktiv om audiovisuelle medietjenester) (
EUT L 95 af 15.4.2010, s. 1
).
(
5
)
  Europa-Parlamentets og Rådets forordning (EF) nr. 765/2008 af 9. juli 2008 om kravene til akkreditering og markedsovervågning i forbindelse med markedsføring af produkter og om ophævelse af Rådets forordning (EØF) nr. 339/93 (
EUT L 218 af 13.8.2008, s. 30
).
(
6
)
  Europa-Parlamentets og Rådets forordning (EF) nr. 1221/2009 af 25. november 2009 om organisationers frivillige deltagelse i en fællesskabsordning for miljøledelse og miljørevision (EMAS) og om ophævelse af forordning (EF) nr. 761/2001 og Kommissionens beslutning 2001/681/EF og 2006/193/EF (
EUT L 342 af 22.12.2009, s. 1
).
BILAG II
Sammenligningstabel
Forordning (EU, Euratom) nr. 966/2012
Denne forordning
Artikel 1, stk. 1
Artikel 1
Artikel 1, stk. 2
Artikel 68
Artikel 2
Artikel 2
Artikel 3
Artikel 3
Artikel 4
Artikel 4
Artikel 5
Artikel 5
Artikel 6
Artikel 6
Artikel 7
Artikel 7
Artikel 8
Artikel 8
Artikel 9
Artikel 9
Artikel 10
Udgår
Artikel 11
Artikel 10
Artikel 12
Artikel 11
Artikel 13
Artikel 12
Artikel 14
Artikel 12, stk. 3
Artikel 15
Artikel 14
Artikel 16
Artikel 16
Artikel 17
Artikel 17
Artikel 18
Artikel 18
Artikel 19
Artikel 19
Artikel 20
Artikel 20
Artikel 21
Artikel 21
Artikel 22
Artikel 25
Artikel 23
Artikel 27
Artikel 24
Artikel 28
Artikel 25
Artikel 29
Artikel 26
Artikel 30
Artikel 27
Artikel 31
Artikel 28
Artikel 28, stk. 2
Artikel 29
Artikel 32
Artikel 30
Artikel 33
Artikel 31
Artikel 35
Artikel 32
Artikel 36
Artikel 33
Artikel 35, stk. 4
Artikel 34
Artikel 37
Artikel 35
Artikel 38
Artikel 36
Artikel 39
Artikel 37
Artikel 40
Artikel 38
Artikel 41
Artikel 39
Artikel 42
Artikel 40
Artikel 43
Artikel 41
Artikel 44
Artikel 42
Artikel 45
Artikel 43
Artikel 46
Artikel 44
Artikel 47
Artikel 45
Artikel 48
Artikel 46
Artikel 49
Artikel 47
Artikel 50
Artikel 48
Artikel 51
Artikel 49
Artikel 52
Artikel 50
Artikel 53
Artikel 51
Artikel 54
Artikel 52
Artikel 55
Artikel 53
Artikel 56
Artikel 54
Artikel 58
Artikel 55
Artikel 59
Artikel 56
Artikel 60
Artikel 57
Artikel 61
Artikel 58
Artikel 62
Artikel 59
Artikel 63
Artikel 60
Artikel 154
Artikel 61
Artikel 154
Artikel 62
Artikel 69
Artikel 63
Artikel 62, stk. 3
Artikel 64
Artikel 72
Artikel 65
Artikel 73
Artikel 66
Artikel 74
Artikel 67
Artikel 76
Artikel 68
Artikel 77
Artikel 69
Artikel 79
Artikel 70
Artikel 88
Artikel 71
Artikel 90
Artikel 72
Artikel 91
Artikel 73
Artikel 92
Artikel 74
Artikel 94
Artikel 75
Artikel 95
Artikel 76
Artikel 96
Artikel 77
Artikel 97
Artikel 78
Artikel 98
Artikel 79
Artikel 100
Artikel 80
Artikel 101
Artikel 81
Artikel 105
Artikel 82
Artikel 106
Artikel 83
Artikel 107
Artikel 84, stk. 1
Artikel 111, stk. 1
Artikel 84, stk. 2
Artikel 110, stk. 1
Artikel 84, stk. 3, første afsnit
Artikel 110, stk. 2
Artikel 84, stk. 3, andet afsnit
Artikel 110, stk. 3, litra e)
Artikel 85, stk. 1, første afsnit
Artikel 2, nr. 8)
Artikel 85, stk. 1, andet afsnit
Artikel 2, nr. 37)
Artikel 85, stk. 1, tredje afsnit
Artikel 111, stk. 2
Artikel 85, stk. 2
—
Artikel 85, stk. 3
Artikel 112, stk. 1
Artikel 85, stk. 4
Artikel 112, stk. 2
Artikel 86, stk. 1, 2 og 3
Artikel 111, stk. 2
Artikel 86, stk. 4, første afsnit
Artikel 114, stk. 2, første afsnit
Artikel 86, stk. 4, andet afsnit
Artikel 114, stk. 1
Artikel 86, stk. 4, tredje afsnit
Artikel 111, stk. 1, andet afsnit
Artikel 86, stk. 4, fjerde afsnit
Artikel 112, stk. 5
Artikel 86, stk. 5, første afsnit
Artikel 114, stk. 4
Artikel 86, stk. 5, andet afsnit
Artikel 114, stk. 5
Artikel 86, stk. 5, tredje afsnit
Artikel 114, stk. 6
Artikel 87, stk. 1
Artikel 111, stk. 1
Artikel 88
Artikel 111, stk. 3
Artikel 89, stk. 1
Artikel 111, stk. 5
Artikel 89, stk. 2
—
Artikel 90
Artikel 115
Artikel 91
Artikel 115, stk. 1
Artikel 92
Artikel 116
Artikel 93
Artikel 146
Artikel 94
Artikel 146
Artikel 95
Artikel 147
Artikel 96
Artikel 151
Artikel 97
Artikel 133
Artikel 98
Artikel 117
Artikel 99
Artikel 118
Artikel 100
Artikel 120
Artikel 101
Artikel 2 og 162
Artikel 102
Artikel 160
Artikel 103
Artikel 163
Artikel 104
Artikel 164
Artikel 104a
Artikel 165
Artikel 105
Artikel 166
Artikel 105a
Artikel 135
Artikel 106
Artikel 136-140
Artikel 107
Artikel 141
Artikel 108
Artikel 142 og 143
Artikel 110
Artikel 167
Artikel 111
Artikel 168
Artikel 112
Artikel 169
Artikel 113
Artikel 170
Artikel 114
Artikel 171
Artikel 114a
Artikel 172
Artikel 115
Artikel 173
Artikel 116
Artikel 131
Artikel 117
Artikel 174
Artikel 118
Artikel 175
Artikel 119
Artikel 176
Artikel 120
Artikel 177
Artikel 121
Artikel 180
Artikel 122
Artikel 187
Artikel 123
Artikel 125
Artikel 124
Artikel 181
Artikel 125
Artikel 190, 191 og 193
Artikel 126
Artikel 186
Artikel 127
Artikel 190
Artikel 128
Artikel 189
Artikel 129
Artikel 191
Artikel 130
Artikel 193
Artikel 131
Artikel 196
Artikel 132
Artikel 198
Artikel 133
Artikel 200
Artikel 134
Artikel 152 og 153
Artikel 135, stk. 1, 5, 6 og 7
Artikel 202
Artikel 135, stk. 2, 3 og 4
Artikel 131
Artikel 135, stk. 8 og 9
—
Artikel 136
Artikel 132
Artikel 137
Artikel 204 og 205
Artikel 138
Artikel 206
Artikel 139
Artikel 208
Artikel 140
Artikel 209
Artikel 141
Artikel 241
Artikel 142
Artikel 249
Artikel 143
Artikel 80
Artikel 144
Artikel 80
Artikel 145
Artikel 243
Artikel 146
Artikel 244
Artikel 147
Artikel 245
Artikel 148
Artikel 246
Artikel 149
Artikel 250
Artikel 150
Artikel 248
Artikel 151
Artikel 82, stk. 7, 8 og 9
Artikel 152
—
Artikel 153
Artikel 84
Artikel 154
Artikel 84
Artikel 155
Artikel 243, stk. 3
Artikel 156
Artikel 80, stk. 3
Artikel 157
Artikel 87
Artikel 158
Artikel 254
Artikel 159
Artikel 255
Artikel 160
Artikel 256
Artikel 161
Artikel 257
Artikel 162
Artikel 258
Artikel 163
Artikel 259
Artikel 164
Artikel 260
Artikel 165
Artikel 261
Artikel 166
Artikel 262
Artikel 167
Artikel 263
Artikel 168
—
Artikel 169, stk. 1
—
Artikel 169, stk. 2
Artikel 12, stk. 1
Artikel 169, stk. 3
Artikel 12, stk. 2, litra d)
Artikel 170, stk. 1
—
Artikel 170, stk. 2
Artikel 116, stk. 1
Artikel 170, stk. 3
Artikel 11, stk. 2
Artikel 171, stk. 1
Artikel 116, stk. 4
Artikel 171, stk. 2
Artikel 116, stk. 2
Artikel 171, stk. 3
Artikel 116, stk. 5
Artikel 172
Artikel 10, stk. 5, litra a)
Artikel 173, stk. 1
Artikel 30, stk. 1, tredje afsnit
Artikel 173, stk. 2
Artikel 31, stk. 5
Artikel 174
—
Artikel 175
—
Artikel 176
—
Artikel 177, stk. 1, 2 og 3
—
Artikel 177, stk. 4
Artikel 12, stk. 4, litra b)
Artikel 177, stk. 5
Artikel 10, stk. 5, litra b)
Artikel 178, stk. 1
Artikel 14, stk. 2
Artikel 178, stk. 2
Artikel 15, stk. 1
Artikel 178, stk. 3
Artikel 15, stk. 2
Artikel 178a
—
Artikel 179, stk. 1
Artikel 30, stk. 1, litra f)
Artikel 179, stk. 2 og 3
Artikel 31, stk. 2
Artikel 180
—
Artikel 181, stk. 1
—
Artikel 181, stk. 2
Artikel 21, stk. 2, litra b)
Artikel 181, stk. 3
Artikel 30, stk. 1, litra e)
Artikel 181, stk. 4
Artikel 237, stk. 5
Artikel 182
Artikel 15, stk. 3
Artikel 183, stk. 1
Artikel 160, stk. 4
Artikel 183, stk. 2
Artikel 12, stk. 4, litra c), og artikel 21, stk. 2, litra g)
Artikel 183, stk. 3
—
Artikel 183, stk. 4
Artikel 145, artikel 152, stk. 1, andet afsnit, artikel 167, stk. 2, og artikel 176, stk. 2
Artikel 183, stk. 5
Artikel 160, stk. 5
Artikel 183, stk. 6
Artikel 30, stk. 1, litra d)
Artikel 184 og 185
—
Artikel 186
Artikel 236
Artikel 187
Artikel 234 og 235
Artikel 188
—
Artikel 189, stk. 1 og 4
—
Artikel 189, stk. 2 og 3
Artikel 114, stk. 2 og 3
Artikel 190
Artikel 178
Artikel 191
Artikel 179
Artikel 192
Artikel 190, stk. 3
Artikel 193
—
Artikel 194
Artikel 129
Artikel 195
Artikel 64
Artikel 196
Artikel 65
Artikel 197
Artikel 65, stk. 2
Artikel 198
Artikel 67
Artikel 199
Artikel 66, stk. 2
Artikel 200
Artikel 66, stk. 3
Artikel 201
Artikel 264
Artikel 202
Artikel 11, stk. 2, og artikel 265
Artikel 203
Artikel 264 og 266
Artikel 204
Artikel 237
Artikel 204a
Artikel 221
Artikel 204b
Artikel 222
Artikel 204c
Artikel 223
Artikel 204d
Artikel 224
Artikel 204e
Artikel 225
Artikel 204f
Artikel 225
Artikel 204g
Artikel 226
Artikel 204h
Artikel 226
Artikel 204i
Artikel 226
Artikel 204j
Artikel 227
Artikel 204k
Artikel 228
Artikel 204l
Artikel 229
Artikel 204m
Artikel 230
Artikel 204n
Artikel 231
Artikel 204o
Artikel 232
Artikel 204p
Artikel 233
Artikel 205
Artikel 279
Artikel 206
Artikel 268
Artikel 207
—
Artikel 208
Artikel 70
Artikel 209
Artikel 71
Artikel 210
Artikel 269
Artikel 211
Artikel 280
Artikel 212
Artikel 281
Artikel 213
—
Artikel 214
Artikel 282

Summary:
Nye finansielle regler for EU’s budget (finansforordningen)
RESUMÉ AF:
Forordning (EU, Euratom) 2018/1046 — finansielle regler vedrørende EU’s almindelige budget
HVAD ER FORMÅLET MED FORORDNINGEN?
Forordningen ajourfører og forenkler reglerne for udarbejdelsen og gennemførelsen af 
EU’s budget
. 
 
Den halverer det samlede antal regler, så de bliver mere præcise og nemmere at anvende. De tidligere gennemførelsesbestemmelser samles nu med finansforordningen til et sæt regler. 
 
Ændringerne gør hele proceduren mere brugervenlig for både modtagere og forvaltere af EU-finansiering.
HOVEDPUNKTER
EU’s nye finansforordning:
erstatter tidligere komplekse regler og procedurer med et 
fælles regelsæt
, der giver mulighed for nemmere adgang til EU-finansiering, mere enkel gennemførelse og større fokus på resultater 
 
hjælper 
ansøgere om EU-finansiering
 ved at
mindske mængden af oplysninger, der er nødvendige for at ansøge om EU-finansiering
give mulighed for, at indsendt information og dokumentation en gang kan genbruges
anvende forenklede typer tilskud, såsom faste beløb, faste takster og enhedsomkostninger
fokusere midlerne mere på resultater end på de faktiske omkostninger
 
 
fremmer en 
enkelt revisionsmodel
 for at undgå dobbeltarbejde og flere kontroller ved at
genbruge oplysninger, der allerede er tilgængelige for EU-institutioner, forvaltningsmyndigheder og andre organer
gensidig tillid til eksisterende revisioner, foretaget af uafhængige revisorer og med respekt for internationalt anerkendte principper og til vurderinger foretaget af 
Europa-Kommissionen
 og af andre enheder, herunder nationale myndigheder og betroede partnere som 
De Forenede Nationer
 og 
Verdensbanken
 
 
styrker 
foranstaltninger til bekæmpelse af svig
 ved at
målrette kontroller og revisioner mod potentielt mistænkelige projekter, beskytte mod skatteundgåelse og hvidvaskning af penge ved at forhindre brugen af skuffeselskaber
*
 etableret i skattely
udvide reglerne om interessekonflikter til EU-landenes myndigheder, der modtager EU-finansiering
frivillig afsløring af interessenters identitet.
 
 
Årlige budgetmæssige frister
 (i praksis forsøger 
Europa-Parlamentet
, 
Rådet
 og Kommissionen at fremlægge dokumenterne tidligere for at lette proceduren)
Senest den 1. juli
: hver EU-institution indsender sine anslåede indtægter og udgifter for det kommende år til Kommissionen. 
 
Senest den 1. september
: Kommissionen fremlægger sit budgetforslag for Europa-Parlamentet og Rådet. 
 
Senest den 1. oktober
: Rådet fremlægger sin udtalelse om budgetforslaget for Europa-Parlamentet. 
 
Senest den 18. december
: Rådet og Europa-Parlamentet vedtager budgettet for det kommende år. 
 
Delegerede retsakter
Kommissionen har vedtaget to 
delegerede retsakter
 baseret på finansforordningen:
Forordning (EU) 
2019/715
 fastlægger en rammefinansforordning for de EU-organer, der er omhandlet i artikel 70 i finansforordningen (hovedsageligt de decentraliserede agenturer) 
 
Forordning (EU) 
2019/887
 indeholder en finansforordningsmodel til offentlig-private partnerskabsorganer, der er omhandlet i artikel 71 i finansforordningen. 
 
Disse delegerede retsakter erstatter tidligere forordninger for disse organer.
De nye regler styrker forvaltningen af disse organer, for eksempel med hensyn til at undgå interessekonflikter. Alle organer skal vedtage finansielle regler baseret på disse to delegerede retsakter. De må kun afvige fra dem, hvis deres specifikke behov kræver det efter Kommissionens forudgående samtykke.
HVORNÅR GÆLDER FORORDNINGEN FRA?
De fleste af de nye regler trådte i kraft den 2. august 2018. Alle undtagelser fremgår af artikel 282 i forordningen.
BAGGRUND
EU’s årlige budget angiver og godkender alle indtægter og udgifter for EU for det kommende regnskabsår (1. januar til 31. december). Der skal være balance mellem indtægter og udgifter. 
 
Der er udarbejdet omfattende interne og eksterne kontroller for at forebygge og korrigere eventuelle regnskabsmæssige fejl eller svig. Lovovertrædere pålægges strafferetlige sanktioner. EU-midlers modtageres identitet er offentligt tilgængelig. 
 
For yderligere oplysninger henvises til:
Moderne og enklere — EU’s nye finansielle regler træder i kraft i dag
 (
Europa-Kommissionen
).
VIGTIGE BEGREBER
Skuffeselskaber:
 selskaber, der ofte ikke har nogen aktive forretningsaktiviteter eller betydelige aktiver. Skønt denne type selskaber ikke nødvendigvis er ulovlig, anvendes skuffeselskaber ofte til skattesvig, skatteunddragelse og hvidvaskning af penge eller til at opnå et bestemt mål såsom anonymitet.
HOVEDDOKUMENT
Europa-Parlamentets og Rådets forordning (EU, Euratom) 
2018/1046
 af 18. juli 2018 om de finansielle regler vedrørende Unionens almindelige budget, om ændring af forordning (EU) nr. 1296/2013, (EU) nr. 1301/2013, (EU) nr. 1303/2013, (EU) nr. 1304/2013, (EU) nr. 1309/2013, (EU) nr. 1316/2013, (EU) nr. 223/2014, (EU) nr. 283/2014 og afgørelse nr. 541/2014/EU og om ophævelse af forordning (EU, Euratom) nr. 966/2012 (EUT L 193 af 30.7.2018, s. 1-222).
TILHØRENDE DOKUMENTER
Kommissionens delegerede forordning (EU) nr. 
2019/887
 af 13. marts 2019 om en finansforordningsmodel for offentlig-private partnerskabsorganer, jf. artikel 71 i Europa-Parlamentets og Rådets forordning (EU, Euratom) 2018/1046 (EUT L 142 af 29.5.2019, s. 16-42).
Kommissionens delegerede forordning (EU) 
2019/715
 af 18. december 2018 om rammefinansforordningen for de organer, der er nedsat i henhold til TEUF og Euratomtraktaten og omhandlet i artikel 70 i Europa-Parlamentets og Rådets forordning (EU, Euratom) 2018/1046 (EUT L 122 af 10.5.2019, s. 1-38).
Erklæringer
: Europa-Parlamentets og Rådets forordning om de finansielle regler vedrørende Unionens almindelige budget, om ændring af forordning (EU) nr. 1296/2013, (EU) nr. 1301/2013, (EU) nr. 1303/2013, (EU) nr. 1304/2013, (EU) nr. 1309/2013, (EU) nr. 1316/2013, (EU) nr. 223/2014, (EU) nr. 283/2014 og afgørelse nr. 541/2014/EU og om ophævelse af forordning (EU, Euratom) nr. 966/2012 (førstebehandling) — Vedtagelse af den lovgivningsmæssige retsakt (EUT C 267I af 30.7.2018, s. 1-3).
seneste ajourføring 12.07.2019