Text · Opinion parliamentary committee draft
On the proposal for a regulation of the European Parliament and of the Council establishing Horizon Europe, the Framework Programme for Research and Innovation, for the period 2028-2034 laying down its rules for participation and dissemination, and repealing Regulation (EU) 2021/695
Full title
On the proposal for a regulation of the European Parliament and of the Council establishing Horizon Europe, the Framework Programme for Research and Innovation, for the period 2028-2034 laying down its rules for participation and dissemination, and repealing Regulation (EU) 2021/695
Document CONT-PA-784221 · COM(2025)0543 – C100164/2025 – 2025/0543(COD)
- Kind
- Opinion parliamentary committee draft CONT-PA-784221
- Date
- 13 February 2026
- Committee
- Committee on Budgetary Control
- Rapporteur
- Olivier Chastel
- Dossier
- 2025-0543
More facts (3)
- Formats
- Official page PDF Word
- Subject matter
- RDT
- Reference
- COM(2025)0543 – C100164/2025 – 2025/0543(COD)
In short
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The Committee on Budgetary Control's draft opinion proposes amendments to the Commission's proposal for the Horizon Europe research and innovation framework programme for 2028-2034. The amendments add safeguards on transparency, conflict-of-interest management, protection of the Union's financial interests, and reporting to Parliament. They require the Commission to prevent double funding, ensure traceability of funds, and set clear payment conditions for simplified financing. They also add rules on pre-commercial procurement guidance, performance indicators, procedural time limits, and support for SMEs and spin-offs.
Position. The Committee on Budgetary Control proposes amendments to the Commission's proposal, adding safeguards on transparency, conflict-of-interest management, protection of the Union's financial interests, prevention of double funding, and reporting to Parliament.
Key points
- Amendment 1 replaces the wording on equality between men and women in Recital 4 with 'gender equality'.
- Amendment 2 adds 'public accountability' to the funding implementation requirement in Recital 5.
- Amendment 3 adds achieving the Sustainable Development Goals to the global challenges the Union should tackle.
- Amendment 5 requires the Joint Research Centre to publish annual aggregated information on preventing and managing conflicts of interest.
- Amendment 6 requires independent external evaluations of the Programme's impact on research and innovation objectives.
- Amendment 7 requires full access to auditable data and investigatory and audit rights for OLAF, EPPO and the European Court of Auditors in international cooperation.
- Amendments 9 to 13 add safeguards for simplified financing, including documented risk assessments, prevention of overcompensation and double funding, and traceability of operations and recipients.
- Amendment 14 requires the Commission to provide guidance on pre-commercial procurement, including conflicts of interest and intellectual property rights.
- Amendment 16 requires performance indicators, simpler audit systems, mandatory training for beneficiaries, and procedural time limits for evaluation, grant preparation and signature.
- Amendments 22 to 25 require the Commission to prevent double funding through unique identifiers, cross-checks and data exchange.
- Amendment 29 allows actual cost reimbursement for operations exceeding EUR 20 000 000 where objectives cannot be achieved otherwise.
- Amendments 39 to 41 require the Commission to report annually to Parliament on derogations and geographical distribution of funds, and to ensure transparency, integrity and due diligence.
Who is affected
- Beneficiaries and applicants, who must provide information on beneficial ownership and undergo mandatory training.
- The Commission, which must report annually to Parliament on derogations and geographical distribution of funds.
- The Joint Research Centre, which must publish annual information on conflict-of-interest prevention.
- Contracting authorities using pre-commercial procurement, which will receive Commission guidance.
- SMEs and spin-offs, which should benefit from clearer rules and reduced administrative delays.
Figures and deadlines
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- Amendment 39
- Amendment 40
- Amendment 41
The Committee on Budgetary Control submits the following to the Committee on Industry, Research and Energy, as the committee responsible:
| Text proposed by the Commission | Amendment |
|---|---|
| (4) The Union should furthermore aim to eliminate inequalities, and to promote equality, between men and women, as well as to combat discrimination in accordance with Article 8 and Article 10 of the Treaty on the Functioning of the European Union (TFEU) and the Charter of Fundamental Rights of the European Union. | (4) The Union should furthermore aim to eliminate inequalities, and to promote gender equality, as well as to combat discrimination in accordance with Article 8 and Article 10 of the Treaty on the Functioning of the European Union (TFEU) and the Charter of Fundamental Rights of the European Union. |
| Text proposed by the Commission | Amendment |
|---|---|
| (5) In a rapidly changing economic, social and geopolitical environment, recent experience has shown the need for a more flexible multiannual financial framework and its Union spending programmes. To that effect, and in line with the objectives of the Programme, the funding should duly consider the evolving policy needs and Union’s priorities as identified in relevant documents published by the Commission, European Parliament resolutions and in Council conclusions, while ensuring sufficient predictability for the budget implementation. | (5) In a rapidly changing economic, social and geopolitical environment, recent experience has shown the need for a more flexible multiannual financial framework and its Union spending programmes. To that effect, and in line with the objectives of the Programme, the funding should duly consider the evolving policy needs and Union’s priorities as identified in relevant documents published by the Commission, European Parliament resolutions and in Council conclusions, while ensuring sufficient predictability for the budget implementation and public accountability. |
| Text proposed by the Commission | Amendment |
|---|---|
| (14) In a knowledge-based global economy, the Union’s long-term competitiveness, technological leadership and capacity to address global challenges should depend notably on its ability to develop, attract and retain a highly skilled and internationally connected research workforce. Strategic investment in excellent researchers, in their training, mobility and career prospects, within and outside academia, is essential to sustain innovation, economic resilience and societal well-being. In line with the principles of the European Charter for researchers, the Marie Skłodowska-Curie Actions (MSCA) are instrumental in advancing this objective. The Programme should reinforce links between universities and innovation ecosystems, including the private sector. It should enable the completion of the European Research Area, including via development of European higher education sector capacity to compete with global counterparts through collaboration, nurturing and attracting talent and leveraging more private investments, including through higher education initiatives like European Universities Alliances, in synergy with Erasmus+, and in line with the objectives and activities of this Regulation. | (14) In a knowledge-based global economy, the Union’s long-term competitiveness, technological leadership and capacity to tackle global challenges by achieving the Substainable Development Goals should depend notably on its ability to develop, attract and retain a highly skilled and internationally connected research workforce. Strategic investment in excellent researchers, in their training, mobility and career prospects, within and outside academia, is essential to sustain innovation, economic resilience and societal well-being. In line with the principles of the European Charter for researchers, the Marie Skłodowska-Curie Actions (MSCA) are instrumental in advancing this objective. The Programme should reinforce links between universities and innovation ecosystems, including the private sector. It should enable the completion of the European Research Area, including via development of European higher education sector capacity to compete with global counterparts through collaboration, nurturing and attracting talent and leveraging more private investments, including through higher education initiatives like European Universities Alliances, in synergy with Erasmus+, and in line with the objectives and activities of this Regulation. |
| Text proposed by the Commission | Amendment |
|---|---|
| (15) The European Innovation Council (EIC) should stimulate deep tech market-creating innovation. It should identify, develop and deploy these deep tech innovations through its instruments. Through coherent and streamlined support, the EIC should fill the vacuum in public support and private investment for breakthrough technologies and deep tech innovation. The EIC should aim to bridge, integrate and accelerate through its instruments the innovator’s journey from research to market and enable the Union to have leading companies in emerging areas of technology to meet its social and economic objectives and avoid dependencies on other regions. The EIC should support high risk, high-potential innovations and companies presenting such technological, scientific, financial, management or market risks that they are not yet considered to be fully bankable and therefore cannot raise the necessary level of investments to be globally competitive from the market. This should incorporate both an ‘open’ (bottom-up) and a ‘challenge’ driven approach, in close coordination and synergy with the European Competitiveness Fund and its policy windows. It should include a ‘DARPA’-like approach dedicated to supporting defence and dual use startups and their scaling up operating in full complementarity with the ECF InvestEU Instrument and the EU Defence Innovation Scheme (EUDIS) and CASSINI (Space entrepreneurship initiative) activities. The implementation should be done in close synergy and coordination with the European Competitiveness Fund. | (15) The European Innovation Council (EIC) should stimulate deep tech market-creating innovation. It should identify, develop and deploy these deep tech innovations through its instruments. Through coherent and streamlined support, the EIC should fill the vacuum in public support and private investment for breakthrough technologies and deep tech innovation. The EIC should aim to bridge, integrate and accelerate through its instruments the innovator’s journey from research to market and enable the Union to have leading companies in emerging areas of technology to meet its social and economic objectives and avoid dependencies on other regions. The EIC should support high risk, high-potential innovations and companies presenting such technological, scientific, financial, management or market risks that they are not yet considered to be fully bankable and therefore cannot raise the necessary level of investments to be globally competitive from the market. This should incorporate both an ‘open’ (bottom-up) and a ‘challenge’ driven approach, in close coordination and synergy with the European Competitiveness Fund and its policy windows. It should include a ‘DARPA’-like approach dedicated to supporting defence and dual use startups and their scaling up operating in full complementarity with the ECF InvestEU Instrument and the EU Defence Innovation Scheme (EUDIS) and CASSINI (Space entrepreneurship initiative) activities. The implementation should be done in close synergy and coordination with the European Competitiveness Fund. Legal entities receiving support under the EIC, including grant, blended finance, or equity support, should ensure the publication of annual reports at the level of the supported action on the use of Union funding, progress, and outcomes, without prejudice to the applicable legal provisions on commercial confidentiality. Such reports should be publicly accessible and, where appropriate, subject to independent audits to verify their accuracy. |
| Text proposed by the Commission | Amendment |
|---|---|
| (17) The Joint Research Centre (‘JRC’) should continue to provide independent scientific evidence and technical support for Union policies throughout the whole policy cycle. The direct actions of the JRC should be implemented in a flexible, efficient, and transparent manner, taking into account the needs of Union policies and the relevant needs of the users of the JRC and ensuring the protection of the Union’s financial interests. The JRC should continue to generate additional resources, which it may use to support its scientific and technical activities. | (17) The Joint Research Centre (‘JRC’) should continue to provide independent scientific evidence and technical support for Union policies throughout the whole policy cycle. The direct actions of the JRC should be implemented in a flexible, efficient, and transparent manner, taking into account the needs of Union policies and the relevant needs of the users of the JRC and ensuring the protection of the Union’s financial interests. The JRC should continue to generate additional resources, which it may use to support its scientific and technical activities. For direct actions implemented by the Joint Research Centre, the Commission should ensure appropriate transparency regarding the prevention and management of conflicts of interest, in accordance with Article 61 of Regulation (EU, Euratom) 2024/2509 and the applicable ethical rules. To that end, the JRC should make publicly available, on an annual basis, aggregated information on the policies, procedures, and measures in place to identify, prevent, and mitigate potential conflicts of interest, including in the context of collaborations with private entities, without prejudice to applicable rules on confidentiality. Researchers, experts, and other persons involved in evaluations or advisory activities should be subject to conflict-of-interest declaration and mitigation requirements in accordance with applicable Union law. |
| Text proposed by the Commission | Amendment |
|---|---|
| (18) The Programme should ensure the effective promotion and protection of values and principles of the European Research Area and the Pact for Research and Innovation5 , notably ethics and integrity in research and innovation, freedom of scientific research, science for policy, gender equality and equal opportunities, non-discrimination, open science and the promotion of attractive research careers and mobility. In particular, the Programme should ensure the effective promotion of equal opportunities for all and the implementation of gender mainstreaming, including the integration of the gender dimension in R&I content. It should aim to address the causes of gender imbalance. Particular attention should be paid to ensuring, to the extent possible, gender balance in evaluation panels and in other relevant advisory bodies such as boards and expert groups. | (18) The Programme should ensure the effective promotion and protection of values and principles of the European Research Area and the Pact for Research and Innovation5 , notably ethics and integrity in research and innovation, freedom of scientific research, science for policy, gender equality and equal opportunities, non-discrimination, open science and the promotion of attractive research careers and mobility. In particular, the Programme should ensure the effective promotion of equal opportunities for all and the implementation of gender mainstreaming, including the integration of the gender dimension in R&I content. It should aim to address the causes of gender imbalance. Particular attention should be paid to ensuring, to the extent possible, gender balance in evaluation panels and in other relevant advisory bodies such as boards and expert groups. The Programme should include mechanisms for independent evaluations conducted by external bodies to assess the impact of funding on research and innovation objectives. These evaluations should include clear performance indicators, financial audits, and public consultations. |
| 5 Council Recommendation (EU) 2021/2122 of 26 November 2021 on a Pact for Research and Innovation in Europe, OJ L 431, 2.12.2021, p. 1, ELI: http://data.europa.eu/eli/reco/2021/2122/oj. | 5 Council Recommendation (EU) 2021/2122 of 26 November 2021 on a Pact for Research and Innovation in Europe, OJ L 431, 2.12.2021, p. 1, ELI: http://data.europa.eu/eli/reco/2021/2122/oj. |
| Text proposed by the Commission | Amendment |
|---|---|
| (21) Acknowledging the benefit derived from international cooperation towards addressing, among others, shared technological, economic, environmental and societal concerns, the Programme, should promote cooperation with third countries. International cooperation should aim to strengthen the Union’s competitiveness and excellence in R&I, including its capacity to attract and retain the best talents worldwide. Geo-political considerations including economic security should be at the centre of the approach and varying degrees of cooperation should be considered based on an overall assessment of the benefit that could be derived by the Union towards addressing its priorities and global challenges while safeguarding the Union’s values and interests. Association to all or parts of the Programme should remain the most comprehensive form of cooperation. For EIC defence related activities, only entities established in third countries associated with the European Competitiveness Fund for defence activities should be eligible for funding. The Programme may support activities financed by the Global Europe programme provided they comply with the rules and objectives of this Regulation in line with the provisions on synergies. | (21) Acknowledging the benefit derived from international cooperation towards addressing, among others, shared technological, economic, environmental and societal concerns, the Programme, should promote cooperation with third countries. International cooperation should aim to strengthen the Union’s competitiveness and excellence in R&I, including its capacity to attract and retain the best talents worldwide. Geo-political considerations including economic security should be at the centre of the approach and varying degrees of cooperation should be considered based on an overall assessment of the benefit that could be derived by the Union towards addressing its priorities and global challenges while safeguarding the Union’s values and interests. In this framework, the Union’s financial interests should be safeguarded by, among other measures, guaranteeing full access to auditable data, investigatory and audit rights for OLAF, EPPO and the European Court of Auditors. Association to all or parts of the Programme should remain the most comprehensive form of cooperation. For EIC defence related activities, only entities established in third countries associated with the European Competitiveness Fund for defence activities should be eligible for funding. The Programme may support activities financed by the Global Europe programme provided they comply with the rules and objectives of this Regulation in line with the provisions on synergies. |
| Text proposed by the Commission | Amendment |
|---|---|
| (26) Simplification in the Programme’s implementation is essential to ensure its accessibility and efficiency, particularly by reducing the administrative burden on beneficiaries and minimising the risk of errors. To this end, the Programme should primarily rely on lump sums as the default form of Union funding. Advancing efforts over the previous Framework Programmes to streamline funding rules and minimise errors, the reimbursement of personnel costs should also be further simplified by using personnel unit costs, which reduces complexity for participants and facilitates reporting. | (26) Simplification in the Programme’s implementation is essential to ensure its accessibility and efficiency, particularly by reducing the administrative burden on beneficiaries and minimising the risk of errors. To this end, the Programme should primarily rely on lump sums as the default form of Union funding, in particular for smaller or medium-scale projects. Advancing efforts over the previous Framework Programmes to streamline funding rules and minimise errors, the reimbursement of personnel costs should also be further simplified by using personnel unit costs, which reduces complexity for participants and facilitates reporting. |
| Text proposed by the Commission | Amendment |
|---|---|
| (26a) The simplification measures provided for by this Regulation, such as the use of simplified forms of financing should not reduce transparency, equal treatment, or the level of protection of the Union budget. Those measures should be based on a documented risk assessment and be accompanied by proportionate safeguards, including appropriate audit and control arrangements, reliable performance information and reporting to the European Parliament and the Council. |
| Text proposed by the Commission | Amendment |
|---|---|
| (26b) Projects that involve multiple sources of Union and national financing, long durations, large consortia, or are classified as high-risk present increased risks of overcompensation, irregularities, double funding and fraud, and require detailed financial reporting and verifiable expenditure data to ensure transparency, accountability, and sound financial management. To ensure transparency and sound financial management in the use of financing not linked to costs, the Commission should apply clear methodologies, prevent overcompensation and double funding, and ensure effective monitoring and audit, without prejudicing the European Parliament’s budgetary oversight prerogatives. |
| Text proposed by the Commission | Amendment |
|---|---|
| (26c) The Programme should be implemented in full respect of the Union framework to protect the budget, including Regulation (EU, Euratom) 2020/2092. The Commission should ensure appropriate transparency and reporting to the European Parliament and the Council on measures affecting Programme spending adopted under that framework. In particular, the Commission should ensure that the control framework enables full traceability of operations and recipients and that data necessary for checks, audits and investigations are complete, reliable and made available through the single electronic data interchange area and the single gateway referred to in Article 31 on Access to Union funding of Regulation (EU) XXX [European Competitiveness Fund]. |
| Text proposed by the Commission | Amendment |
|---|---|
| (26d) For grants implemented through financing not linked to costs or simplified cost options, the work programme or the award documentation shall specify the methodology for partial payments, reductions, suspensions and recoveries where conditions for payment are not met, including proportionality principles and the treatment of partial achievement. That methodology shall be applied without prejudice to Regulation (EU, Euratom) 2024/2509. |
| Text proposed by the Commission | Amendment |
|---|---|
| (26e) To support the appropriate level of transparency that benefits the protection of the EU financial interests, the final recipient for support from the Programme shall be the natural person or entity that de facto receives the EU funding. Government ministries, agencies, or bodies that oversee, regulate, or administer the funds should only be considered final recipients when they are themselves involved in the execution and direct application of the work or service and bear the associated costs. |
| Text proposed by the Commission | Amendment |
|---|---|
| (32a) The increased use of pre-commercial procurement under the Programme, including the possibility of two-phase procedures and the acquisition of highly innovative first-of-a-kind solutions, may entail specific risks due to the limited experience of certain contracting authorities with innovative procurement models. To ensure sound financial management, transparency, and effective use of results, the Commission should provide guidance to contracting authorities and beneficiaries, in particular as regards the prevention of conflicts of interest, the management of intellectual property rights, the ownership of and access to results, and the effective use of procured goods, services or works. |
| Text proposed by the Commission | Amendment |
|---|---|
| (35) In accordance with Regulation (EU, Euratom) 2024/2509, Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council9 , Council Regulation (Euratom, EC) No 2988/9510 ,(Euratom, EC) No 2185/9611 and (EU) 2017/193912 , the financial interests of the Union are to be protected through proportionate measures, including the prevention, detection, correction and investigation of irregularities and fraud, the recovery of funds lost, wrongly paid or incorrectly used and, where appropriate, the imposition of administrative sanctions. In particular, in accordance with Regulation (EU, Euratom) No 883/2013 and (Euratom, EC) No 2185/96 the European Anti-Fraud Office (OLAF) may carry out investigations, including on-the-spot checks and inspections, with a view to establishing whether there has been fraud, corruption or any other illegal activity affecting the financial interests of the Union. In accordance with Regulation (EU) 2017/1939, the European Public Prosecutor's Office (EPPO) is competent to investigate and prosecute fraud and other criminal offences affecting the financial interests of the Union as provided for in Directive (EU) 2017/1371 of the European Parliament and of the Council13 . In accordance with Regulation (EU, Euratom) 2024/2509, any person or entity receiving Union funds is to fully cooperate in the protection of the Union’s financial interests, to grant the necessary rights and access to the Commission, OLAF, the European Court of Auditors and, as appropriate, to the EPPO, and to ensure that any third parties involved in the implementation of Union funds grant equivalent rights. | (35) In accordance with Regulation (EU, Euratom) 2024/2509, Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council9 , Council Regulation (Euratom, EC) No 2988/9510 ,(Euratom, EC) No 2185/9611 and (EU) 2017/193912 , the financial interests of the Union are to be protected through proportionate measures, including the prevention, detection, correction and investigation of irregularities and fraud, the recovery of funds lost, wrongly paid or incorrectly used and, where appropriate, the imposition of administrative sanctions. In particular, in accordance with Regulation (EU, Euratom) No 883/2013 and (Euratom, EC) No 2185/96 the European Anti-Fraud Office (OLAF) may carry out investigations, including on-the-spot checks and inspections, with a view to establishing whether there has been fraud, corruption or any other illegal activity affecting the financial interests of the Union. In accordance with Regulation (EU) 2017/1939, the European Public Prosecutor's Office (EPPO) is competent to investigate and prosecute fraud and other criminal offences affecting the financial interests of the Union as provided for in Directive (EU) 2017/1371 of the European Parliament and of the Council13 . In accordance with Regulation (EU, Euratom) 2024/2509, any person or entity receiving Union fundings under this Regulation, including in the form of blending operations such as financial instruments, is to fully cooperate in the protection of the Union’s financial interests, to grant the necessary rights and access to the Commission, OLAF, the European Court of Auditors and, as appropriate, to the EPPO, and to ensure that any third parties involved in the implementation of Union funds grant equivalent rights. |
| 9 Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council of 11 September 2013 concerning investigations conducted by the European Anti-Fraud Office (OLAF) and repealing Regulation (EC) No 1073/1999 of the European Parliament and of the Council and Council Regulation (Euratom) No 1074/1999,(OJ L248, 18.9.2013, p. 1. | 9 Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council of 11 September 2013 concerning investigations conducted by the European Anti-Fraud Office (OLAF) and repealing Regulation (EC) No 1073/1999 of the European Parliament and of the Council and Council Regulation (Euratom) No 1074/1999,(OJ L248, 18.9.2013, p. 1. |
| 10 Council Regulation (EC, Euratom) No 2988/95 of 18 December 1995 on the protection of the European Communities financial interests (OJ L 312, 23.12.95, p.1). | 10 Council Regulation (EC, Euratom) No 2988/95 of 18 December 1995 on the protection of the European Communities financial interests (OJ L 312, 23.12.95, p.1). |
| 11 Council Regulation (Euratom, EC) No 2185/96 of 11 November 1996 concerning on-the-spot checks and inspections carried out by the Commission in order to protect the European Communities' financial interests against fraud and other irregularities (OJ L292,15.11.96 , p.2). | 11 Council Regulation (Euratom, EC) No 2185/96 of 11 November 1996 concerning on-the-spot checks and inspections carried out by the Commission in order to protect the European Communities' financial interests against fraud and other irregularities (OJ L292,15.11.96 , p.2). |
| 12 Council Regulation (EU) 2017/1939 of 12 October 2017 implementing enhanced cooperation on the establishment of the European Public Prosecutor’s Office (‘the EPPO’) (OJ L283, 31.10.2017,, p.1). | 12 Council Regulation (EU) 2017/1939 of 12 October 2017 implementing enhanced cooperation on the establishment of the European Public Prosecutor’s Office (‘the EPPO’) (OJ L283, 31.10.2017,, p.1). |
| 13 Directive (EU) 2017/1371 of the European Parliament and of the Council of 5 July 2017 on the fight against fraud to the Union's financial interests by means of criminal law (OJ L 198, 28.7.2017, p. 29). | 13 Directive (EU) 2017/1371 of the European Parliament and of the Council of 5 July 2017 on the fight against fraud to the Union's financial interests by means of criminal law (OJ L 198, 28.7.2017, p. 29). |
| Text proposed by the Commission | Amendment |
|---|---|
| (35a) In order to strengthen the impact of the Programme, emphasis should be placed on performance and tangible results, measured through clear indicators such as industrial and economic impact, patents, scientific publications, and exploitation potential. Audit and control systems should evolve towards a simpler and more preventive approach, relying more extensively on digital tools and on mandatory training for beneficiaries and new applicants, in particular regarding personnel cost rules, which are a major source of error. Procedural time limits should be established for evaluation, grant preparation, and signature to ensure timely access to funding. This approach shall facilitate access for SMEs and spin-offs, avoid the concentration of funding on a limited number of structures, and contribute to reducing administrative delays. |
| Text proposed by the Commission | Amendment |
|---|---|
| (24a) ‘final recipient’ means a contractor, sub-contractor, remunerated external expert or a person or entity receiving prizes or funds under the Programme. |
| Text proposed by the Commission | Amendment |
|---|---|
| – Align EU, national and regional priorities to create a pan-European research and innovation ecosystem. | – Align EU, national and regional priorities to create a pan-European research and innovation ecosystem to adequately address emerging priorities and challenges. |
| Text proposed by the Commission | Amendment |
|---|---|
| 2a. The implementation of actions funded under the Programme, including those under the EIC, shall place increased emphasis on performance and measurable results. To that end, clear and harmonised indicators shall be used, in particular relating to industrial and economic impact, exploitation potential, patents filed, and scientific publications. |
| Text proposed by the Commission | Amendment |
|---|---|
| 3. The amount referred to in paragraph 1 of this Article and the amounts of additional resources referred to in Article 7 may also be used for technical and administrative assistance for the implementation of the Programme, such as preparatory, monitoring, control, audit and evaluation activities, information technology systems and platforms, information and communication activities, including corporate communication on the political priorities of the Union, and all other technical and administrative assistance or staff-related expenses incurred by the Commission for the management of the Programme. | 3. The amount referred to in paragraph 1 of this Article and the amounts of additional resources referred to in Article 7 may also be used for technical and administrative assistance for the implementation of the Programme, such as preparatory, monitoring, control, audit and evaluation activities, including the design and operation of systems and methodologies to ensure the quality and independent verification of performance and financial-management data, and interoperability with the single electronic data interchange area and single gateway referred to in Article 31 on Access to Union funding of Regulation (EU) XXX [European Competitiveness Fund], information technology systems and platforms, information and communication activities, including corporate communication on the political priorities of the Union, and all other technical and administrative assistance or staff-related expenses incurred by the Commission for the management of the Programme. |
| Text proposed by the Commission | Amendment |
|---|---|
| 3a. The Commission shall ensure separate accounting of expenditure incurred under paragraph 3 for monitoring, control, audit and clear criteria of evaluation, including corporate IT systems used for those purposes. The Commission shall transmit annually to the European Parliament and the Council a breakdown of the expenditure referred to in the first subparagraph, distinguishing at least between (a) monitoring and performance reporting, (b) ex ante and ex post controls, (c) audit and anti-fraud activities, and (d) evaluation. |
| Text proposed by the Commission | Amendment |
|---|---|
| 2. Resources allocated to Member States under shared management may, at their request, be made available to the Programme. The Commission shall implement those resources directly or indirectly in accordance with Article 62(1), point (a) or (c) of Regulation (EU, Euratom) 2024/2509. They shall be additional to the amount referred to in Article 6(1) of this Regulation. Those resources shall be used for the benefit of the Member State concerned. Where the Commission has not entered into a legal commitment under direct or indirect management for additional amounts thus made available to the Programme, the corresponding uncommitted amounts may, at the request of the Member State concerned, be transferred back to one or more respective source programmes or their successors. | 2. Resources allocated to Member States under shared management may, at their request, be made available to the Programme. The Commission shall implement those resources directly or indirectly in accordance with Article 62(1), point (a) or (c) of Regulation (EU, Euratom) 2024/2509. They shall be additional to the amount referred to in Article 6(1) of this Regulation. Those resources shall be used for the benefit of the Member State concerned. Where the Commission has not entered into a legal commitment under direct or indirect management for additional amounts thus made available to the Programme, the corresponding uncommitted amounts may, at the request of the Member State concerned, be transferred back to one or more respective source programmes or their successors. Shared-management spending shall be designed, implemented and monitored in line with the partnership principle, while fully safeguarding Parliament’s roles as legislator, budgetary and discharge authority. |
| Text proposed by the Commission | Amendment |
|---|---|
| 1. The Programme shall be implemented in synergy with other Union programmes. An action that has received a Union contribution from another programme may also receive a contribution under this Programme. The rules of the relevant Union programme shall apply to the corresponding contribution or a single set of rules may be applied to all contributions and a single legal commitment may be concluded. If the Union contribution is based on eligible costs, the cumulative support from the Union budget shall not exceed the total eligible costs of the action and may be calculated on a pro-rata basis in accordance with the documents setting out the conditions for support. | 1. The Programme shall be implemented in synergy with other Union programmes. An action that has received a Union contribution from another programme may also receive a contribution under this Programme, provided that multiple contributions do not cover the same costs. The rules of the relevant Union programme shall apply to the corresponding contribution or a single set of rules may be applied to all contributions and a single legal commitment may be concluded. If the Union contribution is based on eligible costs, the cumulative support from the Union budget shall not exceed the total eligible costs of the action and may be calculated on a pro-rata basis in accordance with the documents setting out the conditions for support. The Commission shall, on a risk-based basis, verify that Union support granted under this Regulation and under other Union programmes does not finance the same costs multiple times, including by using the data available via the systems referred to in Article 31 on Access to Union funding of Regulation (EU) XXX [European Competitiveness Fund]. |
| Text proposed by the Commission | Amendment |
|---|---|
| 2a. The Commission shall ensure coordination measures that enable the prevention and detection of double funding and the consistent application of eligibility and control standards across the Programme, including by facilitating data exchange, subject to applicable data-protection and security rules. |
| Text proposed by the Commission | Amendment |
|---|---|
| 2b. Where an action receives combined or cumulative funding from the Union budget, the Commission shall ensure that the action is assigned a unique identifier and that the granting authority performs ex ante cross-checks and risk-based ex post checks to prevent double funding and to ensure traceability across programmes. |
| Text proposed by the Commission | Amendment |
|---|---|
| 4. The Member States may finance actions to which a Competitiveness Seal was awarded. | 4. The Member States may finance actions to which a Competitiveness Seal was awarded. Such actions shall comply with applicable Union State aid rules and shall be implemented in a manner that prevents double funding. |
| Text proposed by the Commission | Amendment |
|---|---|
| 3. For the purposes of paragraph 2, point (d), the third country shall grant the necessary rights and access required under Regulations (EU, Euratom) 2024/2509 and (EU, Euratom) No 883/2013, and guarantee that enforcement decisions imposing a pecuniary obligation on the basis of Article 299 TFEU, as well as judgments and orders of the Court of Justice of the European Union, are enforceable. | 3. For the purposes of paragraph 2, point (d), the third country shall grant the necessary rights and access required under Regulations (EU, Euratom) 2024/2509, (EU, Euratom) No 883/2013 and Regulation (EU) 2017/1939, and guarantee that enforcement decisions imposing a pecuniary obligation on the basis of Article 299 TFEU, as well as judgments and orders of the Court of Justice of the European Union, are enforceable. |
| Text proposed by the Commission | Amendment |
|---|---|
| 1. The Programme shall be implemented in accordance with Regulation (EU, Euratom) 2024/2509, under direct management or under indirect management with bodies referred to in Article 62(1), point (c) of that Regulation. | 1. The Programme shall be implemented in accordance with Regulation (EU, Euratom) 2024/2509, under direct management or under indirect management with bodies referred to in Article 62(1), point (c) of that Regulation while fully safeguarding Parliament’s roles as budgetary and discharge authority. |
| Text proposed by the Commission | Amendment |
|---|---|
| 4. Where Union funding is provided in the form of a grant, funding shall be provided as financing not linked to cost, or as simplified cost options in particular through lump sums as well as unit costs for personnel, in accordance with Regulation (EU, Euratom) 2024/2509. Funding may be provided in the form of actual eligible cost reimbursement only where the objectives of an action cannot be achieved otherwise. Where it is necessary to enable other sources of funding including co-investments with national resources subject to State aid rules, funding shall be provided in the form of actual eligible cost reimbursement or simplified cost options. | 4. Where Union funding is provided in the form of a grant, funding shall be provided – when it is considered most appropriate – as financing not linked to cost, or as simplified cost options in particular through lump sums as well as unit costs for personnel, in accordance with Regulation (EU, Euratom) 2024/2509. Where the total estimated cost of an operation exceeds EUR 20 000 000, representing a large-scale investment, and where the objectives of the action cannot be achieved otherwise, Union funding may be provided in the form of actual eligible cost reimbursement. Such funding or funding in the form of simplified cost options may also be provided where it is necessary to enable other sources of funding, including co-investments with national resources subject to State aid rules. |
| Text proposed by the Commission | Amendment |
|---|---|
| 4a. When funding is provided in the form of financing not linked to cost or simplified cost options, the work programme or the award documentation shall provide justification on the appropriateness of the chosen implementation form and define objective, measurable and verifiable conditions for payment, including the evidence required to demonstrate achievement of outputs, results or milestones. In such cases, the work programmes shall specify: (a) the methodology for determining the amount; (b) the objectively verifiable milestones, targets or conditions for payment; (c) the procedure for verification of their fulfilment, including, where appropriate, independent verification; (d) the consequences of partial fulfilment, including proportional grant reductions and recoveries; and (e) the assessment of the reversal of measures and/or non-fulfilment of preconditions after completion of action. For grants implemented through financing not linked to costs or simplified cost options, the work programme or the award documentation shall specify the methodology for reductions, suspensions and recoveries where conditions for payment are not met, including proportionality principles and the treatment of partial achievement. That methodology shall be applied without prejudice to Regulation (EU, Euratom) 2024/2509. |
| Text proposed by the Commission | Amendment |
|---|---|
| 4b. All implementation forms shall enable the full traceability of EU funds. The choice of implementation form shall not affect the applicable rules on exclusion, conflict of interest, avoidance of double funding, nor the audit and investigation rights laid down in Regulation (EU, Euratom) 2024/2509. |
| Text proposed by the Commission | Amendment |
|---|---|
| 5. For the purposes of Article 153(3) of Regulation (EU, Euratom) 2024/2509, the evaluation committee may be composed partially or fully of independent external experts. | 5. For the purposes of Article 153(3) of Regulation (EU, Euratom) 2024/2509, the evaluation committee may be composed partially or fully of independent external experts. Where external experts are used, the granting authority shall ensure documented management of conflicts of interest, transparency of selection of experts, and an appropriate level of independence and expertise commensurate with the risk and size of the action. Where applicable, evaluation committees shall include independent external experts. Where, due to duly justified reasons of urgency, security or confidentiality, independent external experts cannot participate, the authorising officer by delegation shall document the reasons and the compensatory safeguards applied to ensure transparency, equal treatment and the absence of conflicts of interest. |
| Text proposed by the Commission | Amendment |
|---|---|
| Article 10a | |
| Transparency of beneficiaries and final recipients | |
| 1. The Commission shall ensure transparency of Union support provided under this Regulation in accordance with Regulation (EU, Euratom) 2024/2509 and shall publish, in a machine-readable format, information on beneficiaries, contractors and recipients, including at least the name, location (country), title of the action, part as referred to in Article 4 of this Regulation, form of support and amount committed and paid. | |
| 2. Any restriction of publication under this Article shall be necessary and proportionate and shall be documented. Where publication is restricted, the Commission shall publish a non-confidential summary. |
| Text proposed by the Commission | Amendment |
|---|---|
| (b) reporting requirements; | (b) reporting requirements and transparency requirements for the accountability; |
| Text proposed by the Commission | Amendment |
|---|---|
| 11. In addition to the grounds set out in Article 132 of Regulation (EU, Euratom) 2024/2509, award procedures and resulting legal commitments shall allow for termination where the objectives of the action are unlikely to be achieved at all or within the set timelines, or the action has lost its policy relevance. | 11. In addition to the grounds set out in Article 132 of Regulation (EU, Euratom) 2024/2509, award procedures and resulting legal commitments shall allow for termination where the objectives of the action are unlikely to be achieved at all or within the set timelines, or the action has lost its policy relevance. The legal commitment shall specify the procedure for termination, including the beneficiary’s right to be heard, the evidence to be relied upon, and the financial consequences, including the methodology for determining any reduction, recovery or final payment. |
| Text proposed by the Commission | Amendment |
|---|---|
| 3a. Procedural time limits shall be set for key steps in the grant lifecycle, including evaluation, grant agreement preparation, and signature, to ensure timely access to funding. Clear and accessible rules shall be applied to facilitate the participation of SMEs and spin-offs, broaden the base of beneficiaries, and reduce administrative delays. |
| Text proposed by the Commission | Amendment |
|---|---|
| 2a. Standardized templates shall be used for calculating indirect costs, with clear guidelines on eligible direct cost categories (e.g. personnel, equipment, travel). Training and FAQs should be provided to clarify common pitfalls (e.g. double-counting of overheads). |
| Text proposed by the Commission | Amendment |
|---|---|
| 5a. The Commission shall develop and make publicly available guidance for the implementation of pre-commercial procurement under the Programme. Such guidance shall address, in particular, the prevention of conflicts of interest, the management of intellectual property rights, ownership of and access to results, the effective use of procured goods, services or works, and the mitigation of risks associated with innovative or first-of-a-kind solutions. The guidance shall ensure compliance with the principles of transparency, equal treatment, and sound financial management. |
| Text proposed by the Commission | Amendment |
|---|---|
| Article 33a | |
| Protection of the financial interests of the Union | |
| 1. The Commission shall take appropriate measures to ensure that, when actions financed under this Regulation are implemented, the financial interests of the Union are protected by the application of preventive measures against fraud, corruption and any other illegal activities, by effective controls and, if irregularities are detected, by the recovery of the amounts wrongly paid and, where appropriate, by effective, proportionate and dissuasive administrative and financial penalties. | |
| 2. Control and audit systems shall be proportionate, simplified, and risk-based, with increased use of digital tools and preventive measures. Mandatory training, including online training, shall be provided to applicants and beneficiaries to ensure a proper understanding of applicable rules and best practices, in particular regarding personnel costs. | |
| 3. The European Anti-Fraud Office (OLAF) may carry out investigations related to all types of funding under this Regulation, including on-the-spot checks and inspections, with a view of establishing whether there has been fraud, corruption or any other illegal activities affecting the financial interests of the Union. Furthermore, the European Public Prosecutor’s Office (EPPO) is competent to investigate and prosecute fraud and other criminal offences affecting the financial interests of the Union. | |
| 4. Any person or entity receiving Union funds shall fully cooperate in the protection of the Union’s financial interests. It shall grant the necessary rights and access to the Commission, OLAF, the European Court of Auditors and as appropriate the EPPO, and shall ensure that any third parties involved in the implementation of Union funds grant equivalent rights. | |
| 5. Where funds are managed by bodies referred to in Article 62(1), point (c) of Regulation (EU, Euratom) 2024/2509, the Commission shall ensure, by including relevant provisions in its agreements with those bodies, that the above mentioned rights of OLAF, the European Court of Auditors and EPPO are fully respected. |
| Text proposed by the Commission | Amendment |
|---|---|
| Article33b | |
| Reporting by the Commission to the European Parliament | |
| 1. The Commission shall report annually to the European Parliament on the use of derogations and exceptions from Regulation (EU, Euratom) 2024/2509 applied in the implementation of the Programme and on the geographical distribution of funds. | |
| 2. The report shall cover, in particular, the use of: | |
| (a) direct award procedures and negotiated procedures without prior publication in public procurement; | |
| (b) direct grants and other derogations from competitive award procedures; | |
| (c) accelerated or simplified award and implementation procedures; | |
| (d) any other exceptional measures deviating from the standard rules of the Financial Regulation applicable to procurement, grants, financial instruments or budgetary guarantees. | |
| 3. The report shall include, for each category of derogation or exception: | |
| (a) the legal basis relied upon; | |
| (b) the justification for its application, including the circumstances and objectives pursued; | |
| (c) the number of cases concerned and the corresponding financial amounts; | |
| (d) information on the beneficiaries or contractors, in accordance with applicable transparency and data protection rules; | |
| (e) an assessment of the impact of such derogations transparency and value for money. | |
| 4. With regard to the geographical distribution of funds, the report shall provide information on the allocation of support for each of the four parts of the Programme among Member States, associated countries and, where applicable, third countries, including the type of funding instrument used. | |
| 5. The Commission shall transmit the report to the European Parliament by 31 July of the year following the end of the financial year in order to allow the European Parliament to exercise its budgetary control and discharge responsibilities under the Treaties. |
| Text proposed by the Commission | Amendment |
|---|---|
| Article 33c | |
| Transparency, integrity and due diligence | |
| 1. The Commission shall ensure that support under this Regulation is not granted to, or for the benefit of, persons or entities subject to Union restrictive measures adopted under Article 215 TFEU, or to any other person or entity where awarding Union support would be prohibited under applicable Union law. | |
| 2. Applicants, beneficiaries, contractors, sub-contractors, implementing partners, financial intermediaries and final recipients shall provide, upon request and in accordance with applicable law, information on their beneficial ownership and control structure, including changes occurring during implementation, for the purpose of protecting the Union’s financial interests. | |
| 3. Implementing partners and financial intermediaries shall apply proportionate anti-money laundering and counter-terrorist financing due diligence in accordance with applicable Union and national law and shall include, in their procedures, checks for the Union support managed by them under this Regulation. | |
| 4. The Commission shall ensure that legal commitments and agreements provide for termination, suspension, reduction and recovery where paragraphs 1 to 3 are breached, without prejudice to Regulation (EU, Euratom) 2024/2509. | |
| 5. Legal entities receiving support under the European Innovation Council, including grant, blended finance, or equity support, shall ensure the publication of annual reports at the level of the supported action on the use of Union funding, progress, and outcomes, without prejudice to the applicable legal provisions on commercial confidentiality. Such reports shall be publicly accessible and, where appropriate, subject to independent audits to verify their accuracy. | |
| 6. For direct actions implemented by the Joint Research Centre, the Commission should ensure appropriate transparency regarding the prevention and management of conflicts of interest, in accordance with Article 61 of Regulation (EU, Euratom) 2024/2509 and the applicable ethical rules. | |
| 7. To that end, the Joint Research Centre should make publicly available, on an annual basis, aggregated information on the policies, procedures, and measures in place to identify, prevent, and mitigate potential conflicts of interest, including in the context of collaborations with private entities, without prejudice to applicable rules on confidentiality. | |
| 8. Researchers, experts, and other persons involved in evaluations or advisory activities shall be subject to conflict-of-interest declaration and mitigation requirements in accordance with applicable Union law. |
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Sources & citation
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- Data source
- Licensed CC BY 4.0.
- Retrieved
- 25 September 2026
Cite as
European Parliament (2026). “DRAFT OPINION on the proposal for a regulation of the European Parliament and of the Council establishing Horizon Europe, the Framework Programme for Research and Innovation, for the period 2028-2034 laying down its rules for participation and dissemination, and repealing Regulation (EU) 2021/695”. Text, 13 February 2026. docId CONT-PA-784221. EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/CONT-PA-784221 (retrieved 25 September 2026). Data: EP Open Data API: document record, https://data.europarl.europa.eu/api/v2/documents/CONT-PA-784221 (CC BY 4.0).
BibTeX
@misc{epw-text-cont-pa-784221,
author = {{European Parliament}},
title = {{DRAFT OPINION on the proposal for a regulation of the European Parliament and of the Council establishing Horizon Europe, the Framework Programme for Research and Innovation, for the period 2028-2034 laying down its rules for participation and dissemination, and repealing Regulation (EU) 2021/695}},
year = {2026},
date = {2026-02-13},
howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/CONT-PA-784221}},
url = {https://news.eu-parl.st-solutions.dev/texts/CONT-PA-784221},
urldate = {2026-09-25},
publisher = {EU Parl Watch Research},
note = {Text. docId CONT-PA-784221. Data: EP Open Data API: document record (CC BY 4.0)}
}