Changes from plenary report to adopted text

Change 1

Removed– after consulting the Committee of the Regions,

Change 2

ChangedAmendment: (17b) The implications of this Regulation for the Union budget have been assessed+ pursuant to Article 310(4) of the Treaty on the Functioning of the European Union. Sufficient financial and human resources should be provided for its implementation, while considering the impact of the financing on other Union programmes or policies and ensuring its compatibility with the multiannual financial framework, the system of own resources and the corresponding interinstitutional agreement, as well as with the budgetary principles laid down in Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council[1].2024/2509. / + Pro memoria: Budgetary assessment of the European Parliament’s Committee on Budgets of 23 June 2026 on the proposal for a Regulation of the European Parliament and of the Council establishing the Temporary Decarbonisation Fund (COM(2025)0990 – C100353/2025 – 2025/0418(COD)) / [1] Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council of 23 September 2024 on the financial rules applicable to the general budget of the Union (OJ L, 2024/2509, 26.9.2024, ELI: http://data.europa.eu/eli/reg/2024/2509/oj).2025/0418(COD)).

Change 3

AddedArticle 4 a – paragraph 1 (new): 1. From … [the date of entry into force of this Regulation], the Commission shall document, on an annual basis, detailed information about the collection and use of the assigned revenue referred to in Article 3(1) in the relevant working documents accompanying the draft budget of the Fund, as well as a detailed breakdown of funds disbursed under the Fund and applications per Member State, sector, goods and installations.

RemovedArticle 4 a – paragraph 1 (new): 1. From … … [the date of entry into force of this Regulation], the Commission shall document, on an annual basis, detailed information about the collection and use of the assigned revenue referred to in Article 3(1) in the relevant working documents accompanying the draft budget of the Fund, as well as a detailed breakdown of funds disbursed under the Fund and applications per Member State, sector, goods and installations.

AddedArticle 4 a – paragraph 2 (new): 2. By 31 March 2028, the Commission shall carry out a comprehensive assessment and submit to the European Parliament and to the Council an interim report on the performance and effectiveness of the Fund in: / (a) preventing carbon leakage, including by assessing whether the current scope of eligible goods and sectors adequately reflects the sectors exposed to a risk of relocation of production outside the Union; / (b) supporting the level playing field of Union producers in third markets, and all goods covered by Directive 2003/87/EC and Regulation (EU) 2023/956; / (c) achieving verifiable emission reductions. / The interim report referred to in the first subparagraph shall evaluate in particular: / (a) the adequacy of the scope of this Regulation in terms of eligible goods or sectors on the basis of an updated assessment of the remaining risk of carbon leakage from those goods or sectors; / (b) the adequacy of the financial resources allocated to the Fund in light of its objectives and whether the available appropriations are commensurate with the demand for support by the sectors and installations concerned, on the basis of the applications received; / (c) consistency of the Fund with Union climate objectives, State aid rules, and the Union’s international obligations; / (d) the appropriateness of introducing a targeted transaction fee on the secondary EU ETS market, its effect on price stability and expected revenues for the Fund; / (e) an assessment of the effectiveness a…

Change 4

ChangedArticle 4 a – paragraph 23 (new): 2. By 31 March3. 2028,On the Commission shall carry out abasis comprehensiveof assessmentthe andreports submitreferred to thein Europeanparagraphs Parliament1 and to2 theof Councilthis anArticle, interimthe reportCommission onmay, thewhere performanceappropriate, and effectiveness ofat the Fund in: / (a) preventing carbon leakage, includinglatest by assessing31 whetherDecember the2028, currentsubmit, scopetogether ofwith eligiblethe goodscorresponding andreport, sectorsa adequatelylegislative reflectsproposal theaccompanied sectorsby exposedan toimpact aassessment riskto, ofinter relocationalia: of/ production(a) outsideextend the Union; / (b)existence supportingof the level playing fieldFund ofafter Union31 producersDecember in2029, thirdtaking markets,into andaccount allthe goodsprovisions coveredof bythe Directive 2003/87/EC and Regulation (EU) 2023/956, / (c) achieving verifiable emission reductions. / The interim report referred to infor the first subparagraph shall evaluate inperiod particular:2031-2040; / (a) the adequacy(b) ofadapt the scope of thisthe RegulationFund in terms of eligible goods or sectors on the basis of an updated assessment of the remaining risk of carbon leakage from those goods or sectors; / (b) the adequacy(c) ofadapt the financial resources allocatedenvelope toof the Fund in light of its objectives and whether the available appropriations are commensurate withorder theto demandensure foradequate support by the sectors and installations concerned, on the basis of the applications received; / (c) consistency of the Fund with Union climate objectives, State aid rules, and the Union’sto internationaleligible obligations;operators; / (d) the appropriateness of introducingintroduce a targeted transaction fee on the secondary EU ETS secondary market, itssubject effectto onthe pricefindings stabilityin andthe expectedinterim revenuesreport, forwhile theexempting Fund;transactions /executed (e)solely anfor assessmentthe purpose of thecompliance effectivenessunder a…Directive 2003/87/EC.

Change 5

RemovedArticle 4 a– paragraph 3 (new): 3. On the basis of the reports referred to in paragraphs 1 and 2 of this Article, the Commission may, where appropriate, and at the latest by 31 December 2028, submit, together with the corresponding report, a legislative proposal accompanied by an impact assessment to, inter alia: / (a) extend the existence of the Fund after 31 December 2029, taking into account the provisions of the Directive 2003/87/EC for the period 2031-2040; / (b) adapt the scope of the Fund in terms of eligible goods or sectors; / (c) adapt the financial envelope of the Fund in order to ensure adequate support to eligible operators; / (d) introduce a transaction fee on the EU ETS secondary market, subject to the findings in the interim report, while exempting transactions executed solely for the purpose of compliance under Directive 2003/87/EC.

AddedArticle 4 a – paragraph 4 (new): 4. By 31 December 2030, the Commission shall present a report to the European Parliament and to the Council on the performance and the expenditure financed by the Fund. This report shall contain at least a detailed breakdown of funds disbursed by the Fund, applications and disbursement per Member State, sector, goods and installations, verifiable emission reductions achieved, and an evaluation of the Fund.

RemovedArticle 4 a– paragraph 4 (new): 4. By 31 December 2030, the Commission shall present a report to the European Parliament and to the Council on the performance and the expenditure financed by the Fund. This report shall contain at least a detailed breakdown of funds disbursed by the Fund, applications and disbursement per Member State, sector, goods and installations, verifiable emission reductions achieved, and an evaluation of the Fund.

AddedProposal for a regulation Article 4 a – paragraph 5 (new)

Removed(The text of this amendment is very similar to former Article 4(3) of the Commission proposal, which is proposed to be deleted by amendment 36).

RemovedProposal for a regulation Article 4 a– paragraph 5 (new)

Change 6

ChangedArticle 8 – paragraph 2 b (new): 2b. SMEs, as defined in Directive 2013/34/EU of the European Parliament and of the Council,Council1a, shall not be required to update their existing climate-neutrality plans, verified climate-neutrality report, energy audit, certified Energy Management System or certified Environmental Management System incompliance with CISAF, solely for the purpose of receiving support from this Fund. / 1a Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (OJ L 182, 29.6.2013, p. 19, ELI: http://data.europa.eu/eli/dir/2013/34/oj).

Change 7

ChangedArticle 8 – paragraph 4: 4. The Commission shall assess -assess, with the support of relevant competent authorities -authorities, the documentation provided in accordance with paragraph 2. Based on that assessment, the Commission shall decide whether the conditions set out in Articles 6 and 7 have been met. It shall recover funds if the conditions were not met and bring legal proceedings where necessary in that regard.

Change 8

ChangedArticle 10 – paragraph 1 – point a: (a) review the calculation performed pursuant to Article 9(1), (1a), (1b) and (1c)(1c);