Changes from report parliamentary committee draft to plenary report

MOTION FOR A EUROPEAN PARLIAMENT RESOLUTION

on general guidelines for the preparation of the 2027 budget, Section III – Commission

(2025/2246(BUI))

The European Parliament,

Changed– having regard to Article 314 of the Treaty on the Functioning of the European Union,Union (TFEU),

– having regard to Article 106a of the Treaty establishing the European Atomic Energy Community,

Changed– having regard to 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,Union (Financial Regulation),

▸10 unchanged paragraphs

– having regard to Council Regulation (EU, Euratom) No 2020/2093 of 17 December 2020 laying down the multiannual financial framework for the years 2021 to 2027, and to the joint declaration agreed between Parliament, the Council and the Commission in this context and the related unilateral declarations,

– having regard to Council Regulation (EU, Euratom) 2022/2496 of 15 December 2022 amending Regulation (EU, Euratom) 2020/2093 laying down the multiannual financial framework for the years 2021 to 2027,

– having regard to Council Regulation (EU, Euratom) 2024/765 of 29 February 2024 amending Regulation (EU, Euratom) 2020/2093 laying down the multiannual financial framework for the years 2021 to 2027,

– having regard to its position of 16 December 2020 on the draft Council regulation laying down the multiannual financial framework for the years 2021 to 2027,

– having regard to its resolution of 15 December 2022 on upscaling the 2021-2027 multiannual financial framework: a resilient EU budget fit for new challenges,

– having regard to its resolution of 3 October 2023 on the proposal for a mid-term revision of the multiannual financial framework 2021-2027,

– having regard to its resolution of 27 February 2024 on the draft Council regulation amending Regulation (EU, Euratom) 2020/2093 laying down the multiannual financial framework for the years 2021 to 2027,

– having regard to Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom,

– having regard to the Commission proposal of 22 December 2021 for a Council decision amending Decision (EU, Euratom) 2020/2053 on the system of own resources of the European Union (COM(2021)0570) and its position of 23 November 2022 on the proposal,

– having regard to its resolution of 10 May 2023 on the impact on the 2024 EU budget of increasing European Union Recovery Instrument borrowing costs,

Added– having regard to its resolution of 7 May 2025 on a revamped long-term budget for the Union in a changing world,

– having regard to the EU’s obligations under the Paris Agreement and its commitments under the Kunming-Montreal Global Biodiversity Framework,

Changed– having regard to Regulation (EU, Euratom)(EU) 2020/20922021/1119 of the European Parliament and of the Council of 1630 DecemberJune 20202021 onestablishing athe generalframework regimefor ofachieving conditionalityclimate forneutrality theand protectionamending ofRegulations the(EC) UnionNo budget,401/2009 and (EU) 2018/1999 (‘European Climate Law’),

Added– having regard to the special reports by the Intergovernmental Panel on Climate Change entitled ‘Global Warming of 1.5 °C’, published in 2018, entitled ‘Climate Change and Land’, published in 2022, and entitled ‘The Ocean and Cryosphere in a Changing Climate’, published in 2022,

Added– having regard to Regulation (EU, Euratom) 2020/2092 of the European Parliament and of the Council of 16 December 2020 on a general regime of conditionality for the protection of the Union budget (Conditionality Regulation),

▸4 unchanged paragraphs

– having regard to its resolution of 18 December 2025 on the implementation of the rule of law conditionality regime,

– having regard to the Interinstitutional Agreement of 16 December 2020 between the European Parliament, the Council and the Commission on budgetary discipline, on cooperation in budgetary matters and on sound financial management, as well as on new own resources, including a roadmap towards the introduction of new own resources,

– having regard to the Interinstitutional Proclamation on the European Pillar of Social Rights of 13 December 2017 and its resolution of 19 January 2017 thereon, to the Commission Action Plan of 4 March 2021 on the implementation of the European Pillar of Social Rights and to the Porto declaration on social affairs adopted by the members of the European Council in May 2021,

– having regard to the general budget of the European Union for the financial year 2026 and the joint statements agreed between Parliament, the Council and the Commission annexed hereto,

Changed– having regard to the Council conclusions of (XXX)17 February 2026 on the 2027 budget guidelines (XXXXX/2026),for 2027,

– having regard to Rule 95 of its Rules of Procedure,

Changed– having regard to the opinions of the Committee on (XXX)Employment and Social Affairs, the Committee on (XXX),Industry, Research and Energy and the Committee on Women’s Rights and Gender Equality,

Changed– having regard to the letters from the Committee on (XXX)Foreign Affairs, the Committee on Security and Defence, the Committee on (XXX),Budgetary Control, the Committee on the Environment, Climate and Food Safety, the Committee on Public Health, the Committee on Transport and Tourism, the Committee on Regional Development, the Committee on Agriculture and Rural Development, and the Committee on Culture and Education,

Changed– having regard to the report of the Committee on Budgets (A10-XXXX/2026),(A10-0044/2026),

Change 1

ChangedBudget 2027: the final year of the current MFF must focus on delivery for people, the economy and the planet and on providing investments for competitiveness

Change 2

Changed1. Considers that, in times of profound geopolitical and institutional instability, security threats, protectionist pressures, loss of competitiveness, budgetary pressure and societal challenges, a predictable, robustrobust, citizen-centred, efficient and people-centredinvestment-oriented EU budget remains central to the implementation of the EU’s policies; recalls that the EU budget should respond to increasing needs, deliver prosperity, create and protect high-quality jobs and ensure security, while leaving no one behind, in particular through the green and digital transitions;

Change 3

Removed2. Recalls that the EU budget, reinforced by NextGenerationEU and loans through the Support to mitigate Unemployment Risks in an Emergency scheme, has played a key role in alleviating the economic and social impact of the COVID-19 crisis and in responding to the effects of Russia’s war of aggression against Ukraine; recalls, furthermore, that the EU budget remains ill-equipped, in terms of size, structure and rules, to fully play its role in adjusting to evolving spending needs, addressing shocks, responding to crises and giving practical effect to the principle of solidarity;

Added2. Recalls that the EU budget should respond to increasing needs, deliver prosperity through increased competitiveness, promote territorial, economic and social cohesion, create and protect high-quality jobs, and ensure security and defence capabilities; emphasises that achieving these objectives requires a socially fair transition and that the Union budget should support measures to ensure that no one is left behind, in particular through boosting the EU’s long-term competitiveness, reducing strategic dependencies, closing innovation gaps, accelerating clean energy deployment, speeding up the implementation of the green and digital transitions, contributing to global climate action and fighting against biodiversity loss; is determined to maintain a coherent and unified position that reflects its established policy priorities and institutional interests, supports flagship programmes and maximises the concrete benefits for all people;

Removed3. Highlights the fact that the EU budget for 2027 will be the seventh and final budget under the 2021-2027 multiannual financial framework (MFF); notes that the 2027 budget will act as a bridge to the upcoming 2028-2034 MFF and, therefore, needs to ensure continuity in addressing present and future challenges; is confident that a strong, responsible and forward-looking 2027 budget will consolidate the progress made under the current MFF; believes that successfully delivering on its commitments under the current MFF will reinforce the EU’s credibility and enable it to pursue even more ambitious goals in the next MFF; considers, furthermore, that the 2027 budget, as the final one of the current MFF, constitutes a decisive test of the EU’s financial management; insists that the Commission and the budgetary authority must carry out a comprehensive assessment of the impact of expenditure under the EU budget, thereby building a robust, evidence-based foundation for the next MFF, focused on effective implementation and tangible results for people;

Added3. Insists that the EU budget is the largest investment instrument with added value, complementing national budgets and therefore enabling the EU to adequately respond to current multifaceted challenges while ensuring prosperity and stability for its people and businesses;

RemovedStrengthening Europe’s social model, safeguarding fundamental values and fostering prosperity

Added4. Recalls that the EU budget, reinforced by NextGenerationEU (NGEU) and loans through the Support to mitigate Unemployment Risks in an Emergency scheme, has contributed to alleviating the effects of major crises, including the economic and social impact of the COVID-19 pandemic, and has helped the EU to respond to the effects of Russia’s war of aggression against Ukraine and to address the climate crisis; takes note of the conclusions made by the European Court of Auditors on the lessons learnt from the NGEU, including with regard to reduced accountability and limited EU-level oversight of compliance with rules and regulations; recalls, furthermore, that the EU budget remains ill-equipped, in terms of size, structure and rules, to fully play its role in adjusting to evolving spending needs, challenges and fast-changing priorities, and in addressing shocks, responding to crises and giving practical effect to the principle of solidarity, including by protecting employment, reducing poverty and inequality, and supporting access to healthcare and education; recalls its long-standing position that expenditure covering the financing costs of the NGEU must not reduce the number of EU programmes and their financial programming;

Removed4. Emphasises the critical role of cohesion policy in fostering upward convergence as a key pillar of EU competitiveness; observes the growing challenges posed by the current economic and geopolitical context; calls for adequate funding to address these issues, ensuring the sustainability and improvement of people’s quality of life across all regions, thereby contributing to the EU’s long-term growth;

Added5. Highlights the fact that the EU budget for 2027 will be the seventh and final budget under the 2021-2027 multiannual financial framework (MFF); notes that the 2027 budget will act as a bridge to the upcoming 2028-2034 MFF and, therefore, needs to ensure continuity in addressing present and future challenges; is confident that a strong, responsible, efficient and forward-looking 2027 budget will consolidate the progress made under the current MFF, notably through higher budgetary execution and absorption rates; believes that successfully delivering on its commitments under the current MFF will reinforce the EU’s credibility and enable it to pursue even more ambitious goals in the next MFF to ensure long-term, sustainable and inclusive growth and a more resilient economy and society; considers that the 2027 budget, as the final one of the current MFF, should place a strong emphasis on effective delivery and the timely implementation of mature, high-impact projects, in order to generate tangible results for people and regions; considers, furthermore, that the 2027 budget constitutes a decisive test of the EU’s financial management, in particular for efficiently limiting the reste à liquider (RAL) (outstanding commitments); insists that the Commission and the budgetary authority must carry out a comprehensive assessment of the impact of expenditure under the EU budget, thereby building a robust, evidence-based foundation for the next MFF, focused on effective implementation and tangible results for people, and on the performance of the Union’s economy, competitiveness and investments, and European businesses, especially small and medium-sized enterprises (SMEs);

Removed5. Recalls the need to tackle the skills gap, the issue of brain drain and the mismatch between market needs and skills; calls for initiatives and investments aimed at promoting fair working conditions and for effective retention strategies in order to prevent systemic vulnerabilities in Member States, notably in the healthcare and social sectors; considers that, for the EU workforce to remain competitive in the future, it is necessary to identify key areas for training and reskilling; acknowledges that technology and artificial intelligence (AI) are rapidly changing the employment landscape; highlights the economic potential that human-centred and well-regulated AI technologies can bring to Europe’s economic growth while improving the lives of citizens, and highlights the efforts needed to ensure a thriving and adaptable workforce; calls, in this regard, for reinforced commitments under the European Social Fund Plus, in particular the Employment and Social Innovation strand, in the 2027 budget;

Added6. Stresses that effective delivery of Union spending in the final year of the current MFF depends not only on adequate funding, but also on strong implementation capacity at national, regional and local level; underlines the importance of supporting the professionalisation, digitalisation and technical capacity of local administrations, in particular small and medium-sized ones, in order to improve project quality, ensure timely implementation and maximise the impact of Union-funded investments;

AddedStrengthening Europe’s social model, territorial cohesion and security, safeguarding fundamental values and fostering prosperity

Added7. Emphasises the critical role of cohesion policy, as an investment instrument, in fostering sustainability and upward social and territorial convergence as a key pillar of EU competitiveness; reiterates that the cohesion policy’s added value depends on its effective, inclusive and timely implementation based on a reinforced partnership principle; observes that the growing challenges posed by the current economic, social and geopolitical context are constraining cohesion policy funds; calls for adequate funding to address these issues, ensuring the sustainability and improvement of people’s quality of life across all regions, boosting the EU’s and the regions’ competitiveness and innovation, and addressing demographic challenges, thereby contributing to the EU’s long-term growth, resilience and well-being;

Added8. Calls for the 2027 budget to support increased investment in critical infrastructure, including transport networks, digital connectivity and energy systems, with targeted support for less-developed regions, as well as insular and remote areas, in order to reduce disparities, strengthen economic and social cohesion and invest in strategic areas of European relevance; underlines that a modernised cohesion policy must follow a decentralised, multilevel governance approach and be built around the shared management and partnership principle, fully involving local and regional authorities; stresses that funding must ensure that resources are directed where they are most needed to reduce regional disparities and that they are focused on results, economic added value and subsidiarity;

Added9. Recalls that, under Article 349 TFEU, the EU is required to put in place specific measures for the outermost regions, other than mountain areas, facing significant natural constraints; stresses, therefore, the need for continued, targeted support for these regions, including through a reinforced programme of options specifically relating to remoteness and insularity (POSEI);

Added10. Recalls the need to future-proof the labour market and tackle the skills gap, the issue of brain drain and the mismatch between societal needs and skills, as well as demographic pressures and limited access to opportunities, notably through targeted actions to reduce inequalities and support vulnerable groups, including persons with disabilities and those at risk of poverty or social exclusion; calls for initiatives and investments aimed at promoting fair working conditions and for effective retention strategies in order to tackle structural workforce crises and prevent systemic vulnerabilities in Member States, notably in the healthcare and social sectors; highlights that multilingual competences constitute a key enabler of labour mobility, cross-border cooperation and the competitiveness of the EU economy; considers that, for the EU workforce to remain competitive in the future while achieving a socially just transition, it is necessary to identify key areas for training and reskilling, including for young people, to ensure a coordinated and ambitious approach to addressing skills gaps and substantial support for the scaling up of SMEs, which are the backbone of the European economy, to allow them to expand into global markets;

Added11. Acknowledges that technology and artificial intelligence (AI) is rapidly changing the employment landscape; highlights the potential that human-centred and well-regulated AI technology offers to boost Europe’s economic growth while improving the lives of people, and highlights the efforts needed to ensure a thriving and adaptable workforce; calls, in this regard, for reinforced commitments under the Employment and Social Innovation line and for synergies and complementarity to be ensured among EU funds;

Added12. Stresses that resilient healthcare systems are a cornerstone of social cohesion and economic stability; calls for the 2027 budget to support strong and sustainable public health systems, and promote equitable access to quality healthcare services across all regions; is concerned about the rapidly worsening mental health situation in Europe, especially among young people; calls on the Commission to prioritise mental health actions in the 2027 budget;

Added13. Underlines the importance of the EU4Health programme as the essential basis for building a stronger European Health Union and of the Horizon Europe cluster on health in accelerating the shift from care to prevention and in fully operationalising the ‘One Health’ approach, which recognises the intrinsic link between human, animal and environmental health; reiterates the need to allocate sufficient budgetary allocations under the EU4Health programme to support actions in areas such as the gender aspect of health, sexual and reproductive health, access to timely, high-quality and affordable healthcare, and the quality of services;

Added14. Highlights the crucial role of promoting and enhancing artistic and cultural cooperation at European level through adequate funding for Creative Europe; underlines that, within the overall EU budget, Creative Europe should be considered a strategic investment; points out that demand by far exceeds the programme’s funding capacity;

15. Underlines the importance of implementing the European Pillar of Social Rights and highlights the crucial role of the EU budget in contributing to initiatives that reinforce social dialogue and strengthen workers’ organisations;

Change 4

Removed7. Reiterates its position that housing is a fundamental right, not a commodity for speculation; considers that the EU is facing a housing crisis and a social emergency, marked by the sharp increase in house prices and the inadequate protection of tenants, resulting in a growing number of Europeans facing homelessness; calls for urgent and enhanced investment in 2027 in affordable, decent and sustainable housing, in line with the European Affordable Housing Plan;

Added16. Recalls that families, particularly those that include children or dependants in their care, are facing financing difficulties and bearing the burden of expenditure; stresses that they must be the subject of special attention in the relevant aspects of the EU budget and of the priorities of the European Pillar of Social Rights; considers that, in view of the rising cost of living and its very significant impacts on people’s lives, especially the most vulnerable, including children, it is necessary for the 2027 budget to provide all possible support, including through the European Social Fund Plus and related EU instruments, to Member States in order to address these challenges;

Removed8. Recalls the important role that the EU budget plays in promoting the European values enshrined in Article 2 of the Treaty on European Union and in supporting the key principles of democracy, the rule of law, solidarity, inclusiveness, justice, non-discrimination and equality, including gender equality; reaffirms, furthermore, the essential role of the Citizens, Equality, Rights and Values (CERV) programme in promoting European values and citizens’ rights, and in ensuring an open, rights-based, democratic, equal and inclusive society based on the rule of law; reiterates the importance of the Daphne and Equality and Rights strands of the CERV programme, and stresses that necessary resources should be devoted to combating discrimination in all its forms, as well as tackling all forms of violence;

Added17. Reiterates that Article 34(3) of the Charter of Fundamental Rights of the European Union states that ‘the Union recognises and respects the right to social and housing assistance so as to ensure a decent existence for all those who lack sufficient resources’; recalls that access to decent, sustainable and affordable housing should not be subject to distortive market practices; is deeply concerned that the availability and affordability of decent housing in Europe is decreasing at an alarming rate, resulting in a growing housing shortage and increasing number of Europeans facing homelessness; highlights that young people are among those most affected; warns that the lack of affordable housing is creating a spatial segregation that pushes essential workers, particularly in the health, care, and education sectors, further away from their workplaces, thereby exacerbating labour shortages and undermining the resilience of public services;

Removed9. Reiterates that adequate resources should be devoted to fighting gender-based violence and to supporting sexual and reproductive health rights and services, women’s rights organisations, and EU initiatives and bodies tackling discrimination against women and LGBTQI+;

Added18. Calls for urgent investment in 2027 to deliver tangible results in addressing the housing crisis; underlines, in addition, the importance of reducing administrative burdens and increasing the efficiency of permitting to unlock private capital and accelerate construction and renovation; underlines the importance of making effective use of existing EU funding instruments in 2027 to increase affordable, decent and sustainable housing and upgrade the quality and energy efficiency of the current housing stock through renovation, in line with the European Affordable Housing Plan and in full respect of the principle of subsidiarity; stresses that public investment alone will not resolve the crisis and that mobilising and incentivising private investment is indispensable; encourages the exchange of best practices to support Member States in improving housing access, especially for vulnerable groups;

Removed10. Emphasises the valuable work carried out under the Union Values strand of the CERV programme, which provides, among others, direct funding to civil society organisations as key actors in vibrant democracies; stresses that citizens and civil society organisations, which promote the will and interests of citizens, represent the core of European democracy; underlines, in this regard, the importance of all EU programmes and increased funding in supporting the genuine engagement of civil society, particularly in the context of the impact of reduced funding for civil society by the EU’s international partners; stresses, in addition, that supporting investigative journalism with sufficient resources is a strategic investment in democracy, transparency and social justice; stresses equally that adequately resourced action to counter disinformation and foreign information manipulation and interference is a strategic investment in democratic resilience and public trust;