Changes from plenary report to adopted text

RemovedArticle 265 – paragraph 3 a (new): 3a. The provisions governing the procedure for granting discharge to the Commission in accordance with Article 319 TFEU, in respect of the implementation of the budget, shall apply to the procedure for granting discharge to other Union institutions and Union bodies referred to in Articles 70 and 71.

RemovedArticle 266 – paragraph 1: 1. The discharge decision shall cover the accounts of all the Union’s revenue and expenditure, including assigned revenue and the related specific items of expenditure, the resulting balance, the assets and liabilities, including those arising from borrowing and lending operations, of the Union shown in the balance sheet.

RemovedArticle 267 – paragraph 2: 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 before 1 October of year n+2. 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.

RemovedArticle 271 – paragraph 1 – subparagraph 1 – point a: (a) for each building, the expenditure and surface area, broken down by office space and other spaces, 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;

RemovedArticle 271 – paragraph 1 – subparagraph 1 – point b: (b) the expected evolution of the global programming of surface area, taking account of trends in teleworking, and locations for the coming years with a description of the building projects in planning phase which are already identified and an assessment of the evolution of the real estate market surrounding the location of the project that leads to additional cost;

RemovedArticle 271 – paragraph 2: 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 reasons for which it is required, and the provisional planning.

RemovedArticle 271 – paragraph 3 – subparagraph 1: 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, specifying in particular those relating to any works required to improve energy efficiency, 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.

RemovedArticle 275 – paragraph 2 a (new): 2a. The requirement set out in Article 22(2)(ca) for commitment and payment appropriations, in the case provided for in Article 21(5), to be made available in the context of the budgetary procedure shall apply only in respect of basic acts adopted as of the date of application of this Regulation.

RemovedArticle 275 – paragraph 3: 3. Without prejudice to sector-specific rules and to a voluntary application, the obligations set out in Article 36, point (d) of paragraph 2, paragraphs 6, 7 and 8, concerning the system referred to in Article 36(2) shall apply only as of 1 January 2026.

RemovedWaiting for the adoption of the programmes under the post-2027 MFF in order to start using the new single integrated and interoperable information and monitoring system is disproportionately long. A date of application of 1 January 2026 should provide sufficient time for the development of the system and the adaptation of the various involved systems.

RemovedArticle 275 – paragraph 4: 4. The obligations set out in Article 38, third subparagraph of paragraph 4 and in paragraph 6, shall apply only from 1 January 2026.

RemovedWaiting for the adoption of the programmes under the post-2027 MFF in order to start using the new single integrated and interoperable information and monitoring system is disproportionately long. A date of application of 1 January 2026 should provide sufficient time for the development of the system and the adaptation of the various involved systems.

RemovedAnnex I – Part 1 – Section 2 – point 6 – point 6.2: 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.

RemovedAnnex I – Part 1 – Section 2 – point 6 – point 6.3 – point b: (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.

RemovedAnnex I – Part 1 – Section 2 – point 6 – point 6.6: 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.

RemovedAnnex I – Part 1 – Section 2 – point 16 – point 16.3 – point g a (new): (ga) the requirement established in Article 28 of Regulation (EU) 2022/2560 to notify to the contracting authority all foreign financial contributions received in the three years prior to the notification or confirm in a declaration that they did not receive any foreign financial contributions in the last three years. For the purposes of this point, a notifiable foreign financial contribution in a public procurement procedure shall be deemed to arise where: / (a) the estimated value of the public procurement or of the contract net of VAT, is equal to or greater than EUR 250 million; and / (b) the economic operator, including its subsidiary companies without commercial autonomy, its holding companies, and, where applicable, its main subcontractors and suppliers involved in the same tender in the public procurement procedure was granted aggregate financial contributions in the three years prior to notification or, if applicable, the updated notification, equal to or greater than EUR 4 million per third country. In particular, the procedures and rules laid down in Regulation (EU) 2022/2560 shall apply mutatis mutandis for the assessment, review and investigations of such notified foreign financial contribution unless otherwise provided for in this Regulation.

RemovedIt is necessary to align the Financial Regulation with the recently adopted Regulation (EU) 2022/2560 on foreign subsidies distorting the internal market. This amendment is in line with the aim of the recast, see for instance Recitals 5 and 15.