Changes from plenary report to adopted text

RemovedSHORT JUSTIFICATION

RemovedThe proposal put forward by the European Commission seeks to merge four existing programmes into a single, streamlined instrument, with the objective of contributing to the smooth functioning of the Single Market and the Customs Union, while supporting taxation and anti-fraud objectives and fostering greater synergies across policy areas. The imperative of flexibility underlying this approach, including the possibility of transferring funds between priorities and adapting to emerging needs, is fully understood and reflects the need for a more coherent and efficient use of Union resources. However, this increased flexibility does not provide sufficient guarantees in terms of transparency, accountability, and democratic scrutiny, particularly for the European Parliament, as the proposal does not clearly define prioritisation between core functions, lacks clear implementation trajectories, and does not require work programmes to demonstrate alignment with policy needs. In line with the observations of the European Court of Auditors, the draft opinion therefore aims to restore an appropriate balance by strengthening monitoring, reporting, and evaluation requirements, ensuring that work programmes clearly identify priorities, expected progress, and measurable outcomes, and facilitating meaningful political scrutiny. Furthermore, while the integration of Fiscalis into a broader instrument is understood in light of the objective of simplification, its disappearance as a stand-alone programme raises specific concerns, especially given the strong performance, clear Union added value, and tangible revenue gains demonstrated by its interim evaluation. The draft opinion therefore seeks to clarify and reinforce the tax policy and statistical strands of the programme by reaffirming their objectives, embedding tax priorities more explicitly in the regulation, and ensuring that eligibility criteria and implementation measures reflect the programme’s role in supporting tax authorities, improving tax collection, and combating tax fraud, tax evasion, and tax avoidance. In doing so, the opinion supports the overall objectives of the Commission’s initiative while ensuring that flexibility is balanced with robust guarantees for transparency, effective oversight, and the protection of the Union’s core taxation and statistical interests.

RemovedAMENDMENTS

RemovedThe Committee on Economic and Monetary Affairs submits the following to the Committee on the Internal Market and Consumer Protection, as the committee responsible:

RemovedRecital 5: (5) The programme is to be implemented in accordance with Regulation (EU, Euratom) 2025/XXXX of the European Parliament and of the Council9 establishing a budget expenditure tracking and performance framework and other horizontal rules for the Union programmes and activities, including rules for ensuring a uniform application of the principles of ‘do no significant harm’ and gender equality referred to in Article 33(2), points (d) and (f), of Regulation (EU, Euratom) 2024/2509 respectively,the principles of preparedness and climate resilience by design, rules for monitoring and reporting on the performance of Union programmes and activities, rules for establishing a Union funding portal, rules for the evaluation of the programmes, as well as other horizontal provisions applicable to all Union programmes such as those on information, communication and visibility. The Commission should ensure sound financial management and transparency in the implementation of the programme. Transparency should include publication of allocation criteria and details on progress towards measurable objectives.

RemovedRecital 7: (7) The Single Market is governed by the fundamental principles of free movement of goods, services, people, and capital and has been a major contributor to growth, competitiveness and employment. A well-functioning and safe-guarded Single Market is a pre-requisite for a competitive, safe and secure Union economy and for advancing the Savings and Investments Union. As stressed by the new approach proposed by the Single Market Strategy, more action is needed to address the barriers, stimulate reforms, reduce fragmentation and complete the Single Market, especially in the context of new global challenges.This has been and will continue to be reinforced by an effective cohesion policy as an additional key condition for the success of the Single Market. The Member States and the Commission share the responsibility for enforcing Union law to ensure compliance with Single Market rules and to protect people’s and businesses’ rights. The Union-level responsibility combines three main aspects: removal of barriers, collaboration between Member States, and corrective implementation and enforcement actions and stimulating reforms. Barriers such as knowledge and data gaps, administrative complexity, in particular in cross-border activities, and gold plating are obstacles for citizens, consumers, businesses, investors, economic operators to access and operate within the Single Market. Capacity building, administrative and operational cooperation, including digital cooperation, and integrat…

RemovedRecital 8: (8) Under the multiannual financial framework for the years 2021 to 2027 laid down in Council Regulation (EU, Euratom) 2020/209311 , the Single Market Programme (‘SMP’) established by Regulation (EU) 2021/690 of the European Parliament and of the Council12 supports the design, implementation and enforcement of Union legislation underpinning the proper functioning of the Single Market, so that it can reach its full potential. The Customs programme established by Regulation (EU) 2021/444 of the European Parliament and of the Council13 and the Fiscalis programme established by Regulation (EU) 2021/847 of the European Parliament and of the Council14 accompany the customs and tax policies in the Union by supporting Union level digital solutions for customs and taxation, which are essential for the effective implementation of Union law, project based collaborative activities as well as human competency building activities. In addition, the Customs Control Equipment Instrument established as part of the Integrated Border Management Fund by Regulation (EU) 2021/1077 of the European Parliament and of the Council15 , contributes to increasing the efficient and effective customs controls, essential for the facilitation of legitimate trade, while ensuring sufficient level of protection at the external borders. The Union Anti-Fraud Programme (‘UAFP’) established by Regulation (EU) 2021/785 of the European Parliament and of the Council16 funds actions which aim to prevent and combat fraud,…

RemovedRecital 9: (9) With economic and security uncertainty caused by geopolitical challenges and trade tensions, as well as other challenges such as customs and VAT fraud and excise fraud, the Single Market is our anchor for stability and resilience. Those challenges require a collective and coordinated Union response considering their scale and the high levels of interdependence among Member States and regions. In addition, an adequate level of protection and resulting benefits for citizens, consumers, investors and businesses could not be achieved solely through actions at national level, nor could it generate economies of scale, especially given the cross-border nature of those benefits.

RemovedRecital 10: (10) Union funding is required to enable the Commission to meet legal obligations of the Union that cannot be delegated to Member States, ensuring obligations under Union law are fulfilled, in particular in the areas of customs, market surveillance, product conformity, consumer protection, financial services, standard setting, competition policy, the provision of European statistics, taxation and anti-fraud, given their cross-border nature and impact on the integrity of the Single Market.

RemovedRecital 11: (11) It is therefore appropriate to establish a programme to enhance and deepen the functioning of the Single Market and a strong Customs Union and to protect the financial and economic interests of the Union and the Member States, with a design fostering flexibility, simplification and synergies, and supporting the horizontal policy mainstreaming priorities including what is set out in Regulation (EU, Euratom) 2025/XXXX of the European Parliament and of the Council17 establishing a budget expenditure tracking and performance framework and other horizontal tax rules for the Union programmes and activities. The following four programmes should therefore be merged in one single programme: parts of the Single Market Programme, excluding the small and medium-sized enterprises and food and feed strands, the Customs programme, including the Customs Control Equipment Instrument type interventions, the Fiscalis programme and the Union Anti-Fraud programme. A continuous and agile funding should be ensured in the areas of the Single Market, customs, taxation and anti-fraud, including research, funding for cooperation between national administrations encompassing activities such as streamlining administrative processes, harmonising rules across Member States, or facilitating quicker responses to evolving challenges with a comprehensive preparedness and crisis-response framework. While the overall objective is to enhance coherence, simplify access to Union funding, and reduce administrat…

RemovedRecital 12: (12) In this regard, the programme should enable the implementation of the following generic types of actions: (a) digital capacity building, development and operation of centralised and decentralised European electronic systems and digital solutions, implementation tools and data; (b) support to policy, regulatory and enforcement work, for example, through studies, communication, impact assessment, evaluation and simplification proposals; (c) collaboration and cooperation between Member States, the Commission, Union agencies and national authorities and with stakeholders; (d) administrative and operational/technical capacity building, including purchase, maintenance, upgrade of equipment – notably customs control equipment – infrastructure and related costs; (e) human competency building; (f) joint tools, methods, data and statistics to support policy making and anti-fraud investigations, in particular into VAT fraud and excise fraud; (g) other actions to achieve the general and specific objectives, such as innovation, testing.

RemovedRecital 13: (13) In light of the growing digitalisation of the economy and society, there is an increasing need for citizens, consumers, investors, economic operators, businesses, and public administrations to have timely, accurate and accessible information and advice on the functioning of the Single Market and their rights and obligations under Union law. Furthermore, reinforced cooperation and integration to ensure digitally enabled, seamless implementation, consistent and effective enforcement across the Union and to prevent barriers and limitations hindering the proper functioning of the Single Market, taxation, anti-fraud reporting, investigations and policies and the Customs Union should be enabled. Union authorities and bodies should maintain effective rulemaking, standard setting, as well as implementation and enforcement of Union law in the face of changing circumstances and to ensure enforcement of restrictive measures in the management of Union funds.

RemovedRecital 14: (14) The programme should therefore further improve the functioning of the Single Market, including the external dimension, protect and empower citizens, consumers and businesses. That should be achieved by developing, implementing and enforcing Union law, offering digital tools and solutions, facilitating market access and public procurement, ensuring resilience, management of emergencies and security threats or crisis, standard setting, and supporting the development of the Union regulatory framework. The programme’s actions should cover the areas of intellectual property rights, company law, anti-money laundering, and contract law, and by ensuring a high level of consumer protection, including protection of passenger rights, and market surveillance, financial literacy, the free movement of capital and financial services, effective and efficient competition enforcement, customs, anti-fraud, effective and efficient enforcement of Union restrictive measures and taxation. The programme should also enhance cooperation between the competent authorities of Member States and the Commission, in particular cooperation and increased synergies between various national authorities, including national enforcement bodies, as well as cooperation between Member States, the Commission and third countries, including by providing digital solutions to improve information sharing among national authorities and with relevant stakeholders. It should allow to develop, produce and disseminate high-…

RemovedRecital 15: (15) European statistics are essential, as they underpin the design, monitoring and evaluation of all Union policies and empower all members of society, including policy makers, businesses, academia, citizens and the media to make informed decisions and to actively participate in the democratic process. High-quality, timely, reliable and comparable official European statistics should be produced and disseminated to provide valuable insights and address knowledge gaps, allowing citizens, consumers, investors and businesses to benefit fully from the Single Market. Funding should support the production of high-quality European statistics, modernising statistical systems, promoting statistical innovation and integrating digital tools to improve accuracy and speed. In view of its horizontal character, the legal framework for the development, production and dissemination of European statistics established by Regulation (EC) No 223/2009 of the European Parliament and of the Council18 is subject to specific requirements, and in particular those laid down in that Regulation, with regard to respect for statistical principles, as well as the functioning of the European Statistical System and its governance, including the role and tasks assigned to the European Statistical System Committee and to the Commission (Eurostat), and the establishment and implementation of the programming of the statistical activities.

RemovedRecital 17: (17) The programme aims to foster business, consumer and investor trust in the Single Market and the Customs Union by ensuring proportionality in regulatory burden, efficient processes and a high-level of consumer protection, including the protection of passengers, consumers of financial services, product safety and consumer empowerment, thereby enabling consumers to fully benefit from the Single Market and to contribute to a competitive, innovative, and dynamic Single Market. The programme should safeguard consumers’ safety and rights as well as their legal and economic interests through concrete and effective measures which support, supplement and monitor the policy implemented by the Member States. Moreover, consumers should be empowered and encouraged to make sustainable and informed choices. In the area of financial services, that includes ensuring that consumers and end-users, through strengthening financial literacy and understanding of the sector, are equipped to understand the risks and costs of different categories of financial products and services. It is necessary to ensure that consumer protection, rights and product safety requirements are effectively implemented, uniformly enforced, and consistently upheld across the Union, thereby contributing to the creation of a level-playing field for consumers, investors and businesses. Consumer organisations at both national and Union-level play a crucial role in promoting the interests of consumers, representing the inte…

RemovedRecital 20: (20) The Treaty on the Functioning of the European Union (TFEU) includes a system of rules ensuring that competition is not distorted in the internal market and provides that the Union has exclusive competence in establishing competition rules. A level playing field within the Union benefits consumers and strengthens the competitiveness of its businesses and underpins the Union's economic weight globally. The programme should contribute to the Union’s competition policy and, in particular, tackle the significant implications for competition and the functioning of the Single Market resulting from the clean, just, competitive and digital transition of the economy and business environment. Using the right technology and skills to monitor markets, collect, process and analyse information more effectively is crucial for strengthening and speeding up the enforcement of competition rules and for ensuring their effective, uniform and consistent application throughout the Union. Those technologies should modernise competition policy and help to enhance the analysis and assessment of market developments including through the development and deployment of common or interoperable digital tools, secure data-sharing systems and harmonised analytical methodologies. It is also essential that the programme supports networks, in particular the European Competition Network. It is also essential that the programme supports networks, reinforces cooperation with national authorities and courts, st…

RemovedRecital 24: (24) Union tax policy plays a key role in the seamless functioning of the competitive internal market. It supports consistent tax practices across Member States, fostering a level playing field and minimising barriers to cross-border trade. Union tax policy does not only combat fragmentation and discrimination but also safeguards the financial interests of the Union and its Member States, promoting economic growth and encouraging investment within a competitive framework. Tax policy also contributes to the EU’s climate and environmental objectives. Preventing and fighting tax fraud, tax evasion and tax avoidance through enhanced cooperation and exchange of information is crucial for safeguarding those interests, alignment with the Union's wider objectives and maintaining the trust of citizens and businesses in the integrity of the internal market. Union tax policy should also contribute to ensuring that the rules agreed within the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) are implemented fully and consistently by all participating jurisdictions. The integrity and effectiveness of the global agreement depend on its uniform and faithful application. Any divergence, selective implementation or delay risks fragmenting the international tax architecture and further undermining the level playing field it seeks to establish. An efficient functioning of the Single Market also requires simplification of tax systems and digitalisation of public administrat…

RemovedRecital 25: (25) In line with the established and future legal commitments at Union level, it is crucial to continue developing and operating Union components of digital solutions in the customs and taxation fields. Those common components are essential for establishing a modern and efficient Customs Union and tax systems, for enhancing cooperation between national authorities and Union institutions, and for strengthening the preparedness, resilience and economic security of the Single Market. They contribute to enhancing the Union’s competitiveness at global level, and to improving evidence-based and digital-ready policymaking in the field of taxation and to measurable improvements in tax compliance, reductions in VAT gaps and strengthened cross-border fraud detection capacity.

RemovedRecital 28: (28) In accordance with Regulation (EU, Euratom) 2024/2509, the work programmes and the call documents are the appropriate place to set out more technical implementation details for the budget across the set of policies supported by the programme, including specific eligibility and award criteria depending on the instrument of budget implementation, whether grant or procurement, and the specific policy objectives pursued. In order to ensure transparency and facilitate monitoring and evaluation, the work programmes should clearly demonstrate Union added value, and identify prioritisation choices, allocated budget, expected trajectories and indicative milestones for implementation. In accordance with Article 136 of the Financial Regulation, security requirements should be applied. Restrictions to high-risk suppliers should apply according to the relevant applicable provisions.

RemovedRecital 31: (31) Article 325 TFEU requires the Union and the Member States to counter fraud, corruption and any other illegal activities affecting the financial interests of the Union. The Union should support activities in those fields. In accordance with Council Regulation (EC) No 515/9725 and Council Decision 2009/917/JHA26 the Union is to support mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission, to ensure the correct application of the law on customs and agricultural matters. That support covers not only anti-fraud activities in relation to customs fraud but also in relation to illicit trade in the fields of safety and security, health and the protection of the environment and is provided to a number of operational activities. Those include the Anti-Fraud Information System (AFIS), an information technology platform which consists of a set of applications operated under a common information system, managed by the Commission. That common information system comprising AFIS and IMS, dedicated to report to the Commission irregularities detected in areas where the Union provides financial support, requires stable and predictable financing over the years in order to ensure its sustainability, which should be made available under the programme, given the Commission’s legal obligations in that respect and the importance of the system for the protection of the Unions and the Member States economic and financial…

RemovedArticle 3 – paragraph 1: 1. The general objective of the programme is to enhance and deepen the functioning of the Single Market and the Customs Union, to protect safety, security, and the financial and economic interests of the Union and its Member States, including from tax fraud, tax evasion and profit-shifting, to support tax authorities, to foster a fair and efficient tax system, and to improve tax collection, with a design fostering flexibility, simplification, synergies and the digital transformation of the Single Market, and supporting the Union’s horizontal policy mainstreaming priorities, while ensuring transparency, efficient implementation in practice and accountability towards the European Parliament.

RemovedArticle 3 – paragraph 2 – point a: (a) to empower citizens, consumers, investors, economic operators and businesses by providing information, guidance and advice enabling them to make informed and practical decisions and to fully and easily access the opportunities of the Single Market for goods, people, services and capital, thereby contributing to the completion of the Single Market; to that end, actions shall include improving digital and financial literacy, ensuring fair and equal access to redress mechanisms and supporting representative organisations in their participative role, thereby strengthening trust and ensuring a high level of consumer protection;

RemovedArticle 3 – paragraph 2 – point a a (new): (aa) to enhance the functioning of the Single Market by removing and preventing barriers and reducing administrative burden, and by ensuring the uniform application and enforcement of Union rules and a level playing field with fair competition across Member States; to strengthen the competitiveness of Union businesses, in particular SMEs and scale-ups, and drive industrial modernisation by fostering entrepreneurship, digital transformation and access to international markets;

RemovedArticle 3 – paragraph 2 – point b: (b) to foster cooperation and facilitate exchange of information among Member States national authorities, and between Member States national authorities, the Commission and other Union bodies in all programme areas, including the preparedness and economic security of the Single Market, and response to crises; to develop and operate the common components of Union-level digital solutions and support the connection to them, ensuring user-friendliness and interoperability in order to avoid duplicative reporting requirements; to boost the operational, technical, and administrative capacities of national authorities, including customs and tax authorities;

RemovedArticle 3 – paragraph 2 – point e: (e) to protect the Union’s and its Member States’ economic, financial and other interests from fraud, corruption and other illegal activities, including risks related to expenditure, revenue and assets, as well as reputational risks, support Member States’ operational cooperation and investigation activities alongside the EPPO and through the increased use of data and digital tools for fraud analysis; to support tax policy and implementation of Union law relating to taxation and improve the Union taxation systems and tax collection in view of enhancing Europe’s competitiveness and investments, while facilitating compliance and reducing unnecessary administrative burden;

RemovedArticle 3 – paragraph 2 – point e a (new): (ea) to support a fair and efficient tax system in the Union through tax policy and the proper implementation of Union law on taxation by strengthening the harmonisation and interoperability of Union taxation systems and corresponding national systems through digitalisation and strengthening administrative capacity of tax authorities; to deliver fair taxation outcomes for citizens and business, protect the financial and economic interests of the Union and its Member States, including from tax fraud, tax evasion and profit-shifting, and improve tax collection; to foster tax cooperation and the exchange of tax information including through progressive modernisation of reporting, auditing and software tools, the exchange of best practices, technical support for staff training, thereby enhancing Europe’s competitiveness and attractiveness for investment;

RemovedArticle 3 – paragraph 2 – point g: (g) to provide high-quality, reliable and comparable official European statistics, in a timely and impartial manner and in accordance with the quality criteria laid down in Article 12(1) of Regulation (EC) No 223/2009, to better support economic governance, competitiveness, defence, housing, social, environmental, and demographic policies, as set out in the Annex to this Regulation.

RemovedArticle 3 – paragraph 2 – point g a (new): (ga) to provide paneuropean research and independent impact assessment.

RemovedArticle 3 – paragraph 3: 3. The programme shall prioritise allocation of funding for the implementation of Union-level legal obligations, including relating to Single Market resilience and implementation tools, market surveillance, product conformity, standards, public procurement, intellectual property rights, competition policy, financial services policy, anti-money laundering, Union restrictive measures, company and corporate governance law, consumer policy, European statistics, customs legislation, taxation, and anti-fraud, as well as other actions pursuing the general and specific objectives referred to in paragraphs 1 and 2.

RemovedArticle 3 – paragraph 3 a (new): 3a. The Programme shall pursue its objectives in a manner that ensures a high level of transparency and democratic accountability in the allocation, implementation and, where this is considered appropriate, in the reallocation of Union funds.

RemovedArticle 5 – paragraph 1 a (new): 1a. The allocation and implementation of the external assigned revenue as referred to in paragraph 1 of this Article shall be monitored and the Commission shall periodically inform the European Parliament, the Council and the European Court of Auditors about the findings of such monitoring.

RemovedArticle 5 – paragraph 2 a (new): 2a. Additional contributions to the programme, whether financial or non-financial, shall be implemented in accordance with the internal control framework and the principles of sound financial management laid down in Regulation (EU, Euratom) 2024/2509. They shall be subject to monitoring and reporting in accordance with Article 11b of this Regulation and shall be duly reflected in the evaluations carried out pursuant to Article 11c of this Regulation.

RemovedArticle 9 – paragraph 1: 1. Actions implemented to attain the objectives set out in Article 3, including the following, shall be eligible for funding: / (a) meetings and similar ad hoc events; / (b) project-based structured collaboration; / (c) IT capacity-building actions, in particular the development and operation of European electronic systems; / (d) human competency and capacity-building actions; / (e) support actions including: / (i) studies and other relevant written material; / (ii) innovation activities, in particular proof-of-concepts, pilot projects and prototyping initiatives; / (iii) jointly developed communication actions; / (iv) any other relevant actions provided for in the work programmes referred to in Article 11 which are necessary for attaining or are in support of the objectives set out in Article 3.

RemovedArticle 9 – paragraph 1 a (new): 1a. Actions referred to in paragraph 1 shall cover the following priority topics: / (a) the effective exchange of information and the development of usable formats taking into account initiatives at international level, including OECD standards for data; / (b) removing obstacles to cross-border cooperation; / (c) combating cross-border VAT and excise frauds; / (d) exchange of best practices on recovery of taxes, including taxes not paid and support for administrative cooperation, including the effective implementation, application and enforcement of provisions laid down in Directive 2011/16/EU (“DAC”), as amended, in particular as regards automatic exchange of information and risk assessment; / (e) supporting the implementation of Council Directive (EU) 2025/50 on faster and safer relief of excess withholding taxes (FASTER); / (f) supporting the implementation of rules adopted under the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS), including those laid down in Council Directive (EU) 2022/2523; / (g) supporting the consistent and effective implementation of the measures introduced under the VAT in the Digital Age (“ViDA”) package, including digital reporting requirements, electronic invoices, and the VAT treatment of the platform economy, with a view to enhancing tax compliance, reducing administrative burden and combating fraud; / (h) Union-level digital solutions through the implementation of unified national IT tools, the deployment of common or i…

RemovedArticle 11 – paragraph 1 a (new): The Commission shall adopt implementing acts establishing the work programmes. Those implementing acts shall be adopted in accordance with the examination procedure as referred to in Article 11a(2).

RemovedArticle 11 – paragraph 1 b (new): Prior to their adoption, the Commission shall transmit the draft work programmes simultaneously to the European Parliament and to the Council, and ensure that stakeholders are consulted throughout the development process. The draft work programmes shall clearly indicate the prioritisation choices, allocated budget, expected trajectories and key milestones for implementation. They shall demonstrate that the future actions foreseen under the programme generate Union added value and are aligned with Union-wide policy priorities.

RemovedArticle 11 – paragraph 1 c (new): When preparing the work programmes, the Commission shall take into account the need to ensure user-friendly digital solutions and interoperability of digital systems in order to avoid duplication of reporting requirements and to better achieve the specific objectives referred to in Article 3(2).

RemovedArticle 11 a (new): Article 11a / Committee procedure / 1. The Commission shall be assisted by a committee. That committee shall be a committee within the meaning of Regulation (EU) No 182/2011. / 2. The committee shall, where appropriate, convene in configurations reflecting the specific objectives of the programme. / 3. Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 shall apply.

RemovedArticle 11 b (new): Article 11b / Monitoring and Reporting / 1. The Commission shall monitor the implementation of the programme and report on its performance and progress towards achieving the specific objectives set out in Article 3. / 2. Performance reporting shall be based on the indicators established in accordance with Regulation (EU) .../...1a+ and any programme-specific indicators defined in this Regulation. / 3. The performance reporting system shall ensure that data for monitoring the implementation and the results of the programme are collected efficiently, effectively and in a timely manner. To that end, proportionate reporting requirements shall be imposed on recipients of Union funds. / 4. Priorities set out in the Annex to this Regulation implementing the specific objectives referred to in point (g) of Article 3(2) of this Regulation shall be implemented in accordance with Articles 13, 14 and 17 of Regulation (EC) No 223/2009. / 1a Regulation (EU) .../... of ... establishing a budget expenditure tracking and performance framework and other horizontal rules for the Union programmes and activities (OJ...). / + OJ: Please insert in the text the number of the Regulation contained in document 2025/0545(COD), and insert the number, date, title and OJ reference of that Regulation in the footnote.

RemovedArticle 11 c (new): Article 11c / Evaluation / 1. Evaluations of the programme shall be carried out in a timely manner to feed into the decision-making process and improve the quality of implementation. The Commission shall make those evaluations publicly available. / 2. The Commission shall carry out an interim evaluation of the programme once sufficient information on its implementation becomes available, but no later than three years after the start of the programme implementation. The interim evaluation shall assess in particular: / (a) the effectiveness, efficiency, relevance, coherence and Union added value of the programme; / (b) progress towards the achievement of its objectives; / (c) the continued relevance of the priorities and implementation arrangements. / 3. In view of the mid-term review of the Multiannual Financial Framework (MFF), the interim evaluation shall be accompanied by a set of recommendations based on the evaluations carried out until then with the aim of improving efficiency and effectiveness. Where appropriate, those recommendations shall inform any proposal for a revision of the MFF and shall be implemented during the second half of the period referred to in Article 1. / 4. At the end of the implementation period, and no later than one year after the end of the period referred to in Article 1, the Commission shall carry out a final evaluation of the programme. The final evaluation shall also be accompanied by a set of recommendations to be implemented in the next MFF…