Changes from report parliamentary committee draft to plenary report

25. MOTION FOR A EUROPEAN PARLIAMENT RESOLUTION

▸17 unchanged paragraphs

with observations forming an integral part of the decisions on discharge in respect of the implementation of the budget of the EU Joint Undertakings for the financial year 2024

(2025/2157(DEC))

The European Parliament,

– having regard to its decision on discharge in respect of the implementation of the budget of the Clean Aviation Joint Undertaking for the financial year 2024,

– having regard to its decision on discharge in respect of the implementation of the budget of the Circular Bio-based Europe Joint Undertaking for the financial year 2024,

– having regard to its decision on discharge in respect of the implementation of the budget of the Clean Hydrogen Joint Undertaking for the financial year 2024,

– having regard to its decision on discharge in respect of the implementation of the budget of the Europe’s Rail Joint Undertaking for the financial year 2024,

– having regard to its decision on discharge in respect of the implementation of the budget of the European Cybersecurity Industrial, Technology and Research Competence Centre for the financial year 2024,

– having regard to its decision on discharge in respect of the implementation of the budget of the European High-Performance Computing Joint Undertaking for the financial year 2024,

– having regard to its decision on discharge in respect of the implementation of the budget of the European Joint Undertaking for ITER and the Development of Fusion Energy for the financial year 2024,

– having regard to its decision on discharge in respect of the implementation of the budget of the Global Health EDCTP3 Joint Undertaking for the financial year 2024,

– having regard to its decision on discharge in respect of the implementation of the budget of the Innovative Health Initiative Joint Undertaking for the financial year 2024,

– having regard to its decision on discharge in respect of the implementation of the budget of the Chips Joint Undertaking for the financial year 2024,

– having regard to its decision on discharge in respect of the implementation of the budget of the Single European Sky ATM Research 3 Joint Undertaking for the financial year 2024,

– having regard to its decision on discharge in respect of the implementation of the budget of the Smart Networks and Services Joint Undertaking for the financial year 2024,

– having regard to Rule 102 of and Annex V to its Rules of Procedure,

– having regard to the opinion of the Committee on Transport and Tourism,

Removed– having regard to the report of the Committee on Budgetary Control (...),

Added– having regard to Council Regulation (EU) No 833/2014 of 31 July 2014 concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine, Council Decision (CFSP) 2014/512/CFSP of 31 July 2014 concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine and the subsequent sanction packages adopted by the Council against Russia in response to its military aggression against Ukraine,

Removed– having regard to Council Regulation (EU) No 833/2014 of 31 July 2014 concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine, Council Decision (CFSP) 2014/512/CFSP of 31 July 2014 concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine and the subsequent sanction packages adopted by the Council against Russia in response to its military aggression against Ukraine;

Added– having regard to the report of the Committee on Budgetary Control (A10-0046/2026),

▸20 unchanged paragraphs

A. whereas the Single European Sky ATM Research 3 Joint Undertaking, the Clean Aviation Joint Undertaking, the Innovative Health Initiative Joint Undertaking, the Clean Hydrogen Joint Undertaking, the Circular Bio-based Europe Joint Undertaking, the Europe's Rail Joint Undertaking, the Smart Networks and Services Joint Undertaking and the Global Health EDCTP3 Joint Undertaking were set up by Council Regulation (EU) 2021/2085 of 19 November 2021 establishing the Joint Undertakings under Horizon Europe and repealing Regulations (EC) No 219/2007, (EU) No 557/2014, (EU) No 558/2014, (EU) No 559/2014, (EU) No 560/2014, (EU) No 561/2014 and (EU) No 642/2014, the latter being referred to as the Single Basic Act (SBA);

B. whereas the Key Digital Technologies Joint Undertaking was set up by Council Regulation (EU) 2021/2085 of 19 November 2021 establishing the Joint Undertakings under Horizon Europe and repealing Regulations (EC) No 219/2007, (EU) No 557/2014, (EU) No 558/2014, (EU) No 559/2014, (EU) No 560/2014, (EU) No 561/2014 and (EU) No 642/2014; whereas the Key Digital Technologies Joint Undertaking was transformed into the Chips Joint Undertaking in July 2023 pursuant to Council Regulation (EU) 2023/1782 of 25 July 2023 amending Regulation (EU) 2021/2085 establishing the Joint Undertakings under Horizon Europe, as regards the Chips Joint Undertaking;

C. whereas the European Joint Undertaking for ITER and the Development of Fusion Energy was established in April 2007 by Council Decision of 27 March 2007 establishing the European Joint Undertaking for ITER and the Development of Fusion Energy and conferring advantages upon it (2007/198/Euratom);

D. whereas the European High-Performance Computing Joint Undertaking was set up by Council Regulation (EU) 2021/1173 of 13 July 2021 on establishing the European High Performance Computing Joint Undertaking and repealing Regulation (EU) 2018/1488;

E. whereas the European Cybersecurity Industrial, Technology and Research Competence Centre was set up by Regulation (EU) 2021/887 of the European Parliament and of the Council of 20 May 2021 establishing the European Cybersecurity Industrial, Technology and Research Competence Centre;

F. whereas the Single European Sky ATM Research 3 Joint Undertaking is a public-private partnership for the development of modernised air traffic management (ATM) in Europe and for the acceleration through research and innovation of the delivery of the Digital European Sky;

G. whereas the Clean Aviation Joint Undertaking is a public-private partnership focusing on research and innovation in order to transform aviation towards a sustainable and climate neutral future;

H. whereas the Innovative Health Initiative Joint Undertaking is a public-private partnership focusing on interdisciplinary, sustainable, and patient-centric health research and innovation;

I. whereas the Clean Hydrogen Joint Undertaking is a public-private partnership in the field of hydrogen and fuel cells technology research and innovation;

J. whereas the Chips Joint Undertaking is a public-private partnership which fosters the development of innovative next-generation semiconductor technologies and reinforces European chip-production capability under the Chips for Europe Initiative;

K. whereas the Circular Bio-based Europe Joint Undertaking is a public-private partnership focusing on research and innovation for a sustainable and competitive circular bio-based industries sector;

L. whereas the Europe's Rail Joint Undertaking is a public-private partnership for research and innovation in the railway sector;

M. whereas the European High-Performance Computing Joint Undertaking is a public-private partnership enabling the pooling of resources for the development and deployment of high-performance computing in Europe;

N. whereas the Smart Networks and Services Joint Undertaking is a public-private partnership that aims to facilitate and develop industrial leadership in Europe in 5G and 6G networks and services;

O. whereas the Global Health EDCTP3 Joint Undertaking is a public-private partnership focusing on reducing the socioeconomic burden of infectious diseases in sub-Saharan Africa thanks to new and improved health technological applications as well as improving the preparedness and response to infectious diseases for global purposes;

P. whereas the European Cybersecurity Industrial, Technology and Research Competence Centre was established to work alongside the Network of National Coordination Centres to support innovation and industrial policy in cybersecurity;

Q. whereas the aim of the European Joint Undertaking for ITER and the Development of Fusion Energy is to provide the Union’s contribution to the ITER international fusion energy project, to implement the broader approach agreement between Euratom and Japan, and to prepare for the construction of a demonstration fusion reactor and related facilities;

R. whereas the European Union has adopted an unprecedently high number of packages of sanctions related to Russia’s war of aggression against Ukraine, which are aimed at undermining Russia’s economic, financial and military ability to sustain the war effort and thereby definitively ending the war of aggression, defending the territorial integrity of Ukraine and the safety of its population, and ensuring respect for the principles of international law and the United Nations Charter; whereas the European Union has adopted several measures to fully end the Union's dependency on Russian energy, including in the nuclear energy sector;

S. whereas the European Court of Auditors (‘the Court’) has announced the introduction of a revised audit approach for Joint Undertakings, starting with the 2025 financial year;

General

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Changed1. Notes thatWelcomes the role of the Joint Undertakings should be toin supportsupporting research and innovation activities in the areas of transport, energy, health, circular bio-based industries, key electronic components, artificial intelligence and supercomputing, cybersecurity and network systems; urges the Joint Undertakings to facilitate the conversion of scientific knowledge into market-ready innovations and to put in place mechanisms ensuring that their activities contribute to strengthening Europe’s global strategic autonomy, sustainability,competitiveness, securitysecurity, including cybersecurity, environmental sustainability and competitiveness;climate goals in order to protect critical research, data and infrastructure; calls on the Joint Undertakings to promote regular cybersecurity training to strengthen resilience against cyber threats;

2. Recalls that under the current Multiannual Financial Framework (MFF), according to the Court, the research and innovation Joint Undertakings are expected to manage an important budget of EUR 17,2 billion from the Union’s cash contribution and to leverage EUR 21,3 billion of contributions from other members; highlights that under the current MFF the European Joint Undertaking for ITER and the Development of Fusion Energy is expected to manage a budget of EUR 5,6 billion;

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Changed3. Stresses that, in the context of the next MFF for the period 2028–2034, Joint UndertakingswillUndertakings will remain instrumental in underpinning the Union’s strategic autonomy, sustainability, security and competitiveness; therefore calls on the Commission and the budgetary authority to ensure that Joint Undertakings are endowed with sufficient, stable and long-term financing under the future MFF, commensurate with their expanding responsibilities and their role as key drivers of innovation in strategic sectors such as energy, digital technologies, semiconductors, clean energy, health and defence-related research;

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Changed4. Notes that Joint Undertakings are based on public-private partnerships that steer investment and leverage public and private funds to support common goals; recalls, in this regard, that the contributions of private members must meet established targets in order for such partnerships to remain mutually beneficial; points out that, due to insufficient contributions from private members, some Joint Undertakings face financial difficulties in achieving their objectives; calls furthermore on the Joint Undertakings whichand allowthe Commission to avoid excessive reliance on in-kind contributions to additional activities (IKAA) as means of meeting targets, and to avoid,ensure wheretheir possible,appropriate, antransparent excessiveand relianceproportionate onuse, given that such contributionsactivities inare orderoutside the Joint Undertakings’ work programmes and budgets and are not audited by the Court; urges, therefore, strengthened transparency and Commission oversight of IKAA reporting and validation methodologies, and prioritisation of contributions linked to meetcompetitively establishedawarded targets;Joint Undertaking-funded actions;

5. Recognises the important role of the Joint Undertakings in advancing the Union’s strategic autonomy, preparedness and resilience in a rapidly changing global geopolitical context, marked by complex and evolving challenges; commends the contributions of the Joint Undertakings to technological innovation, digital autonomy and cybersecurity, sustainable transport solutions, energy independence, the circular economy and public health;

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Changed6. Calls on all Joint Undertakings to exercise the utmost vigilance in their cooperation with international partners, in fullwhile respectfully ofrespecting the Union’s restrictive measures regime in force and the objective of safeguarding Europe’s strategic autonomy;

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Changed7. Recognises the substantial contributions of the Joint Undertakings to advancing research, innovation,innovation and technological development across sectors such as aviation, rail, and air traffic management; affirms their essential role in supporting the Union’s priority objectives on strategic autonomy, sustainability, digital transformation, security and competitiveness.competitiveness;

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Changed8. Acknowledges that the European Union Joint Undertakings constitute a critical instrument for strengthening the Union’s research and innovation capacity by fostering large-scale public-private partnerships in strategic industrial domains; acknowledges that through their ability to pool resources, coordinate cross-border collaboration and bridge the gap between scientific research and market deployment, the Joint Undertakings help accelerate technological progress that individual actors could not achieve independently; reiterates the importance of ensuring transparency, accountability and efficient management of public resources by the Joint Undertakings;

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Changed9. Recognises that by mobilising industry, academia, SMEs,small and medium-sized enterprises (SMEs), and public authorities around shared objectives, the Joint Undertakings ensure efficient use of Union funds, promote Europe’s leadership in strategic key technologies, support value-based innovation, the Union’s strategic autonomy, and contribute directly to sustainable economic growth and high-quality employment across the Union;

10. Urges the Joint Undertakings to intensify their institutional communication activities with the aim of ensuring broad public awareness of their contribution to Union objectives and of the necessity and added value of institutionalised partnerships involving private actors, and to do so in a clear and educational manner;

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Changed11. Welcomes the Court’s annual report on the European Union Joint Undertakings for the financial year 2024 (the ‘Court’s report’) which contains a specific statement of assurance for each of the Joint Undertakings as regards their annual accounts and underlying transactions; emphasises that the mission of the Court is crucial to the sound implementation of the Union budget and to the oversight of the budget; calls for the continuation of this good practice; welcomes the good cooperation of the Joint Undertakings with the Court during the drafting of the Court’s report and notes the explanations provided on some of the observations and emphases of matter made in the replies provided by the Joint Undertakings;

12. Notes the announcement by the Court of 1 October 2025 on the introduction of a revised audit approach for Joint Undertakings starting with the 2025 financial year; notes that this change was prompted, inter alia, by staff capacity constraints and by the cessation of audits of Joint Undertakings under Horizon Europe by the Commission’s Internal Audit Service, which had previously audited Joint Undertakings, thereby limiting the availability of complementary audit assurance; notes further that the new approach foresees an adequate audit sample size, the consolidation of audit work across all Joint Undertakings and the issuance of two separate statements of assurance, supported by additional thematic and special reports; calls on the Court to ensure that the revised methodology is implemented in a timely manner and that it continues to meet the highest standards of audit quality, reliability and assurance for the protection of the Union’s financial interests;

13. Welcomes the fact that, on 24 September 2024, the European Cybersecurity Industrial, Technology and Research Competence Centre attained financial autonomy; therefore notes that, for the 2024 financial year the Court audited this Joint Undertaking for the first time, in addition to the other eleven Joint Undertakings;

14. Stresses its awareness that during the 2024 financial year, several Joint Undertakings were, or could have been significantly affected by major events likely to influence their performance; notes in particular that:

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Changed(a) the activities of certain Joint Undertakings continued to be heavily impacted by Russia’s war of aggression against Ukraine; such impacts are particularly evident in disruptions to supply chains, delays in project implementation,implementation and increases in operational costs;

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Changed(b) the United States of America cancelled a very large share of the programmes managed by the United States Agency for International Development, including programmes in the area of global health, which may result in reduced co-financing and partnership opportunities for the two European Union Joint Undertakings operating in this field (the Innovative Health Initiative Joint Undertaking and the Global Health European & Developing Countries Clinical Trials Partnership 3 Joint Undertaking), as well as supply chain and implementation risks, and increased financial pressure and uncertainty for the Union; points out however that the timing of this cancellation could also represent a strategic opportunity for the Union to strengthen its global health role, increase resilience,resilience and assert its leadership;

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Changed(c) the European Union’s Artificial Intelligence Regulation entered into force on 1 August 2024, establishing a common legal framework for highrisk artificial intelligence systems and transparency obligations; many Joint Undertakings, particularly those engaged in digital, innovation,innovation and artificial intelligence-related partnerships will need to adapt to this framework, which may entail increased compliance requirements, regulatory risk assessment,assessment and adjustments to project scopes, calls for proposals, and to the responsibilities of the different actors involved in the implementation of the projects;

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Changed15. Recalls that the Joint Undertakings must conduct their operations according to sound financial management, thereby contributing effectively to the Union’s policy objectives as well as to the sound implementation of the Union budget; nevertheless, expresses concern about certain elements,elements which emerged in the findings of the Court, as presented in this resolution;