Changes from report parliamentary committee draft to plenary report

RemovedArticle 8 – paragraph 1 – subparagraph 1 (new): All applications for support shall be submitted to the competent authority of the Member State where the operator of the installation is established.

AddedRecital 13 e (new): (13e) The financial architecture of the Fund needs to remain dynamic and capable of adapting to market developments. Therefore, the Commission should assess the feasibility and possible impact of an EU ETS secondary market transaction fee in its interim report. If the assessment demonstrates that such a transaction fee will successfully reinforce market stability and strengthen the Fund’s resources, without hindering the daily compliance of EU ETS sectors, the Commission should consider introducing such a transaction fee by 31 December 2028.

RemovedArticle 8 – paragraph 2 – point a: (a) for all operators, a production data report complementing the verified activity level reports for the relevant production reference period covered by the call for application referred to in paragraph 1 of this Article submitted pursuant to Article 3 of Implementing Regulation (EU) 2019/1842, providing the necessary production data to verify the eligibility for financial support;

AddedRecital 14: (14) Support should be subject to objective, non-discriminatory and pre-established conditions which need to be verified. To ensure that the effect of the financial support to operators is a demonstrable reduction of greenhouse gas emissions, support should be primarily provided to new decarbonisation investments. To reduce administrative burden, the conditions should build on the existing administrative framework established for free allocation under the EU-ETS. To align the conditions with the existing procedure of application for free allocation, financial support to operators should be contingent on the demonstration of the implementation of recommendations included in energy audits or equivalent measures and a legal commitment made for investments to achieve the 2030 targets and milestones referred to in a climate neutrality plan, or a transition plan for climate change mitigation as laid down in Commission Delegated Regulation (EU) 2023/27721a. Financial support should be used by the beneficiaries in particular to finance investments delivering the minimum decarbonisation or energy efficiency effects referred to in section 5 of the Clean Industrial Deal State Aid Framework (CISAF). Beneficiaries should retain the flexibility to select the decarbonisation measures that are most effective in their specific circumstances, provided they comply with the conditionality requirements of the Fund. / 1a Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023 supplementing …

RemovedArticle 8 – paragraph 2 – point a a (new): (aa) for all operators, the share of production sold in third countries broken down by country of destination;

AddedRecital 14 a (new): (14a) To ensure the protection of Union’s interests and the strengthening of the Union’s economy, beneficiaries should not transfer the financed technology and the facility concerned outside of the Union’s territory, and some of the equipment used as part of the co-financed investments should be sourced from within the Union’s territory. This should not however preclude operators and downstream operators in Ireland from purchasing equipment, supplies, materials or components from suppliers established in Northern Ireland, in recognition of the all-island dimension of Ireland's economy.

RemovedArticle 8 – paragraph 2 a (new): 2a. For downstream operators, an application submitted pursuant to paragraph 1 shall be accompanied by the following specific elements: / (i) production data for the production reference period covered by the call for application referred to in paragraph 1 to verify the eligibility for financial support; / (ii) the share of production sold in third countries broken down by country of destination; / (iii) documentary and verifiable evidence that demonstrates actions by the downstream operator leading to a reduced use of goods included in Annexes I and II to Regulation (EU) 2023/956 or the fulfilment of the conditions of Article 7(2) of this Regulation;

AddedRecital 14 b (new): (14b) In order to safeguard social rights, beneficiaries of the Fund should respect relevant labour law and applicable collective agreements.

RemovedArticle 8 – paragraph 2 b (new): 2b. Within 15 days of reception of the application under paragraph 1, the competent authority shall assess the completeness of the information provided by the applicant which is necessary to evaluate the eligibility of the operator and the downstream operator for support under the Fund. / If before the end of 15 days, the competent authority assesses that the information provided by the applicant is incomplete or insufficient to conclude the evaluation of its request, the applicant shall be requested to submit complementary information within a reasonable timeframe. The competent authority shall assess the completeness of the complementary information. / Following the acknowledgment of completeness referred to in the second subparagraph, the applicant shall not be asked to provide any new information unless duly justified.

AddedRecital 15: (15) Following the submission of applications, the methodology for calculating the financial support by the Commission should be laid down. That calculation should take into account the annual average of the closing prices of EU-ETS allowances on the auction platform for the years 2026 and 2027 as those years are the reference years for which the support is awarded and better reflect the cost of addressing the remaining risk of carbon leakage. The calculation should also consider the level of the carbon price in the export market or the absence thereof, which has an impact on the carbon leakage risk. Following the calculations, the Commission should establish and make publicly available a list identifying all beneficiaries and their respective calculated financial support.

RemovedArticle 8 – paragraph 5: 5. By 30 June 2027 and 30 June 2028, a competent authority shall provide to the Commission a list identifying all the applicants that applied by 31 March 2027 and 31 March 2028, respectively, that meet the conditions as determined in accordance with paragraph 4, their respective installations and the level of support calculated in accordance with Article 9.

AddedRecital 16: (16) The Commission should, based on its calculations, publish a decision setting out the amount allocated to each Member State specifying the amounts payable to each final beneficiary in the Member State. That decision should constitute a legal commitment in relation to the final beneficiaries within the meaning of Regulation (EU, Euratom) 2024/2590 of the European Parliament and of the Council16 . The Commission should thereafter, in a timely manner, disburse to the national competent authorities the amount allocated to each Member State, corresponding to the financial support given to final beneficiaries in that Member State. The competent authorities should then timely disburse the support to their respective final beneficiaries.

RemovedArticle 9 – paragraph 1: 1. The competent authorities shall assess and calculate the amount of financial support to be provided to eligible operators, for the production of each of the exported goods listed in the Annex, based on the amount of free allocation phased out. That amount of allowances shall be calculated in accordance with Article 16(8) of Delegated Regulation (EU) 2019/331 and take into account the Decision the Commission has adopted in accordance with Article 23(4) of that Regulation. To obtain the financial value of the support, the amount of free allowances shall be adjusted to the share of production (in volume) of goods listed in the Annex, and multiplied with the annual average of the closing prices of EU ETS allowances on the common auction platform for the reference period for which an application for support has been submitted in accordance with Article 8(1) of this Regulation and in accordance with the procedures laid down in Delegated Regulation (EU) 2023/2830.

AddedRecital 17: (17) To ensure the prevention, detection and tackling of fraud, corruption, conflicts of interest and other irregularities affecting the Union’s financial interests and objectives of this Regulation, the Commission, the European Court of Auditors and the European Anti-Fraud Office (OLAF) should have the powers conferred on them by Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council17 and Regulation (EU, Euratom) 2024/2509 to carry out audits and investigations concerning the use of Union funds under this Regulation, including through risk-based controls and the use of digital tools for data-matching with EU ETS and CBAM registries. For the Member States participating in the enhanced cooperation in accordance with Council Regulation (EU) 2017/193918 , the European Public Prosecutor’s Office (EPPO) should investigate and prosecute offences against the Union’s financial interests. The Commission, supported by the relevant Member State authorities, should verify that the final beneficiaries have used the financial support to carry out the investments in compliance with the conditions set out in this Regulation and should take legal action to recover the funds in case of non-compliance.

RemovedArticle 9 – paragraph 1 a (new): 1a. The competent authorities shall assess and calculate the amount of financial support to be provided to eligible downstream operators, for the production of each exported good listed in the Annex to this Regulation, based on the volume of goods listed in that Annex, multiplied by the CO2 content of the intrants or precursors used to produce those goods covered by Regulation (EU) 2023/956, and by the annual average of the closing prices of EU ETS allowances on the common auction platform for the reference period for which an application for support has been submitted, in accordance with Article 8(2a) of this Regulation and with the procedure laid down in Delegated Regulation (EU) 2023/2830.

AddedProposal for a regulation Recital 17 a (new)

RemovedArticle 9 – paragraph 1 b (new): 1b. The competent authorities shall assess to the extent possible the competitiveness risk faced by the goods in the export destination due to the differences of carbon pricing schemes in the targeted market and the Union territory and factor it in the calculation of the amount of financial support to be granted.

AddedAmendment: (17a) The provisions of this Regulation as well as its governance arrangements should be conducive to proper decision-making by the budgetary authority and to appropriate parliamentary oversight. In particular, any provisions regarding the use of external assigned revenue should be subject to particular reporting requirements.

RemovedArticle 10 – paragraph 1 – point a: (a) review the calculation performed by the competent authorities pursuant to Article 9(1), (1a) and (1b);

AddedProposal for a regulation Recital 17 b (new)

RemovedArticle 10 – paragraph 3: 3. Based on its assessment in accordance with paragraph 1, the Commission shall adopt an implementing decision by 31 December 2027 for the lists received by 30 June 2027 and by 31 December 2028 for the lists received by 30 June 2028 on the financial support to the operators upon availability of the resources of the Fund. That decision shall constitute a financing decision within the meaning of Article 110 of Regulation (EU, Euratom) 2024/2509. The notification of that decision to the competent authority concerned shall constitute an individual legal commitment within the meaning of Regulation (EU, Euratom) 2024/2509.

AddedAmendment: (17b) The implications of this Regulation for the Union budget have been assessed+ pursuant to Article 310(4) of the Treaty on the Functioning of the European Union. Sufficient financial and human resources should be provided for its implementation, while considering the impact of the financing on other Union programmes or policies and ensuring its compatibility with the multiannual financial framework, the system of own resources and the corresponding interinstitutional agreement, as well as with the budgetary principles laid down in Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council[1]. / + Pro memoria: Budgetary assessment of the European Parliament’s Committee on Budgets of 23 June 2026 on the proposal for a Regulation of the European Parliament and of the Council establishing the Temporary Decarbonisation Fund (COM(2025)0990 – C100353/2025 – 2025/0418(COD)) / [1] 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 (OJ L, 2024/2509, 26.9.2024, ELI: http://data.europa.eu/eli/reg/2024/2509/oj).

RemovedArticle 11 – paragraph 2: 2. Within one month upon receipt of the funding from the Commission and at the latest on 31 March 2028 for the implementing decisions referred to in Article 10(3) adopted by 31 December 2027 and on 31 March 2029 for the implementing decisions referred to in Article 10(3) adopted by 31 December 2028, the competent authorities shall disburse the financial support awarded by the Commission under the decisions referred to in Article 10(3) to the final beneficiaries and shall inform the Commission immediately after the disbursements are made.

AddedArticle 1 – paragraph 2: 2. The Fund shall provide financial support in the period 2027-2029 to address the remaining risk of carbon leakage associated with carbon intensive goods produced and exported by eligible operators of installations and eligible downstream operators in the period 2026-2027.

RemovedArticle 12 – paragraph 1: 1. Member States, as beneficiaries of funds under the Fund, and their national competent authorities shall take all the appropriate measures to protect the financial interests of the Union and to ensure that the use of the financial allocations complies with applicable Union and national law, in particular regarding the prevention, detection and tackling of fraud, corruption, conflicts of interests and all other irregularities affecting the financial interests of the Union. To that effect, Member States shall take any necessary measures to prevent wrongful payouts and for the recovery of amounts wrongly paid. Member States shall rely on their national budget management, control and recovery systems.

AddedArticle 2 – paragraph 1 – point b a (new): (ba) ‘downstream operator’ means any legal or natural person established in a Member State that uses goods listed in Annex I to Regulation (EU) 2023/956 as primary material inputs in its production processes to produce eligible goods;

AddedArticle 2 – paragraph 1 – point c: (c) ‘eligible good’ means any of the goods listed in the Annex, as well as any goods subject to a heightened remaining risk of carbon leakage identified pursuant to Article 6(2) and (3);

AddedArticle 3 – paragraph 3: 3. Each Member State shall communicate to the Commission the exact annual amounts to contribute to the Fund for the year 2026 by 31 July 2027 and for the year 2027 by 31 July 2028, respectively. Member States shall transfer to the Fund a monetary amount that corresponds to the amount referred to in paragraph 2 of this Article respectively by 30 September 2027 for the revenues of the year 2026 and by 30 September 2028 for the revenues of the year 2027. The amounts contributed shall be assigned revenue to the Fund in accordance with Article 21(5) of Regulation (EU, Euratom) 2024/2509. By way of derogation from that provision, the amounts contributed shall constitute external assigned revenue.

AddedArticle 3 – paragraph 4: 4. Revenues remaining after the full disbursement of funding to final beneficiaries and payment of administrative costs of the Fund shall not be automatically carried over to be used by the Fund. By way of derogation from Article 12(4), point (c), of Regulation (EU, Euratom) 2024/2509, the Commission may use those revenues for the purpose of the Union’s international climate finance commitments, in particular under Article 9 of the Paris Agreement;

AddedArticle 4 – paragraph 3: deleted.

Added(The text of this provision is partially taken by amendment 40.)

AddedArticle 4 a – paragraph 1 (new): 1. From … … [the date of entry into force of this Regulation], the Commission shall document, on an annual basis, detailed information about the collection and use of the assigned revenue referred to in Article 3(1) in the relevant working documents accompanying the draft budget of the Fund, as well as a detailed breakdown of funds disbursed under the Fund and applications per Member State, sector, goods and installations.

AddedArticle 4 a – paragraph 2 (new): 2. By 31 March 2028, the Commission shall carry out a comprehensive assessment and submit to the European Parliament and to the Council an interim report on the performance and effectiveness of the Fund in: / (a) preventing carbon leakage, including by assessing whether the current scope of eligible goods and sectors adequately reflects the sectors exposed to a risk of relocation of production outside the Union; / (b) supporting the level playing field of Union producers in third markets, and all goods covered by Directive 2003/87/EC and Regulation (EU) 2023/956, / (c) achieving verifiable emission reductions. / The interim report referred to in the first subparagraph shall evaluate in particular: / (a) the adequacy of the scope of this Regulation in terms of eligible goods or sectors on the basis of an updated assessment of the remaining risk of carbon leakage from those goods or sectors; / (b) the adequacy of the financial resources allocated to the Fund in light of its objectives and whether the available appropriations are commensurate with the demand for support by the sectors and installations concerned, on the basis of the applications received; / (c) consistency of the Fund with Union climate objectives, State aid rules, and the Union’s international obligations; / (d) the appropriateness of introducing a targeted transaction fee on the secondary EU ETS market, its effect on price stability and expected revenues for the Fund; / (e) an assessment of the effectiveness a…

AddedArticle 4 a– paragraph 3 (new): 3. On the basis of the reports referred to in paragraphs 1 and 2 of this Article, the Commission may, where appropriate, and at the latest by 31 December 2028, submit, together with the corresponding report, a legislative proposal accompanied by an impact assessment to, inter alia: / (a) extend the existence of the Fund after 31 December 2029, taking into account the provisions of the Directive 2003/87/EC for the period 2031-2040; / (b) adapt the scope of the Fund in terms of eligible goods or sectors; / (c) adapt the financial envelope of the Fund in order to ensure adequate support to eligible operators; / (d) introduce a transaction fee on the EU ETS secondary market, subject to the findings in the interim report, while exempting transactions executed solely for the purpose of compliance under Directive 2003/87/EC.

AddedArticle 4 a– paragraph 4 (new): 4. By 31 December 2030, the Commission shall present a report to the European Parliament and to the Council on the performance and the expenditure financed by the Fund. This report shall contain at least a detailed breakdown of funds disbursed by the Fund, applications and disbursement per Member State, sector, goods and installations, verifiable emission reductions achieved, and an evaluation of the Fund.

Added(The text of this amendment is very similar to former Article 4(3) of the Commission proposal, which is proposed to be deleted by amendment 36).

AddedProposal for a regulation Article 4 a– paragraph 5 (new)

AddedAmendment: 5. By 30 June 2028, the Commission shall present a report to the European Parliament and to the Council on the expenditure financed by the Fund covering the applications received, the sectors and installations concerned, the level of demand for support, and an assessment of whether the available appropriations are sufficient to meet that demand.

AddedArticle 6 – paragraph 2: 2. The operator of an installation producing goods not listed in the Annex or downstream operator producing such goods, which have a low ratio of value to weight and are subject to a heightened remaining risk of carbon leakage at national level as defined in the delegated act adopted in accordance with paragraph 3, shall, upon decision of the Commission following a reasoned request of a Member State, be eligible to receive financial support in accordance with Article 9 and be subject to the conditions set out in Article 7.

AddedArticle 6 – paragraph 2 a (new): 2a. A downstream operator that produces eligible goods listed in the Annex to this Regulation, which fall under the Combined Nomenclature (CN) codes set out in Regulation (EEC) No 2658/87, shall be eligible to receive financial support pursuant to Article 9 of this Regulation and subject to the conditions set out in Article 7 of this Regulation, provided that it demonstrates the following: / (a) the downstream operator has incurred significant additional carbon-related costs passed through from operators under Directive 2003/87/EC or Regulation (EU) 2023/956 in respect of such goods; and / (b) a substantial proportion of the downstream operator’s output of those goods is exported to third-country markets or supplied to exporters of such goods.

AddedArticle 6 – paragraph 2 b (new): 2b. An operator and a downstream operator that produces eligible goods listed in the Annex, shall not be eligible to receive financial support pursuant to Article 9 when: / (a) the operator or downstream operator concerned, following verification by the relevant national competent authority, or respectively, the Commission, is in breach of relevant working and employment conditions and employer obligations resulting from Union or national labour laws, or applicable collective agreements according to national rules and practices; or / (b) the operator and downstream operator concerned, or the parent company, are not established in jurisdictions listed in the Union list of non-cooperative jurisdictions for tax purposes.

AddedArticle 6 – paragraph 3: 3. The Commission is empowered to adopt delegated acts in accordance with Article 14 to supplement this Regulation by establishing the indicators determining the heightened remaining risk of carbon leakage provided for in paragraph 2 and a list of goods determined on the basis of that indicator, including downstream goods not listed in Annex I to Regulation (EU) 2023/956, the conditions that the producers of such goods need to fulfil to receive financial support, in addition to the ones set out in Article 7.

AddedArticle 7 – paragraph 1 – introductory part: 1. Where an operator is subject to the obligation to conduct an energy audit as a stand-alone energy audit or within the framework of a certified Energy Management System or Environmental Management System, the operator shall receive financial support from the Fund provided that the operator demonstrates to the satisfaction of the Commission that one of the following conditions is fulfilled:

AddedArticle 7 – paragraph 1 – point c: (c) the cost of implementing the recommendations referred to in (a) is disproportionate and the operator demonstrates a legal commitment within the meaning of Article 3d of Implementing Regulation (EU) 2019/1842 for investments implementing other measures which will lead to verifiable greenhouse gas emission reductions equivalent to those recommended by the audit report or by the certified Energy Management System for the installation concerned.

AddedArticle 7 – paragraph 3: 3. Alternatively to paragraphs 1, and 2, an operator shall receive financial support from the Fund provided that the operator demonstrates to the satisfaction of the Commission, that it has made a legal commitment within the meaning of Article 3d of Implementing Regulation (EU) 2019/1842 made for investments to achieve the targets and milestones referred to in a climate neutrality plan and which is at least equivalent to the support amount applied for under this Regulation.

AddedArticle 7 – paragraph 3 a (new): 3a. A downstream operator shall receive financial support from the Fund provided that the downstream operator demonstrates to the satisfaction of the Commission that it has undertaken actions leading to a verifiable and significant reduction in the use of the goods listed in Annexes I and II, or investments that lead to a lower-carbon method in their relevant production processes to use those goods or investments in their relevant supply chains leading to the use by that operator of lower-carbon versions of those goods.

AddedArticle 7 – paragraph 3 b (new): 3b. Operators and downstream operators shall receive financial support from the Fund provided that they demonstrate to the satisfaction of the Commission that: / (a) they have a legal commitment to use or source, where available, half of their equipment, supplies and materials, or their components, from the Union’s territory, for investments supported by the Fund; / (b) they do not to use the financial support of the Fund for dividend payouts, in excess of expected returns, share buybacks or executive bonuses over the period of 2026-2027.

AddedArticle 7 – paragraph 3 c (new): 3c. The Commission shall, by means of implementing acts, determine standardised indicators and templates for operators and downstream operators to demonstrate compliance with the conditionality requirements set out in Article 7, including, inter alia, indicators relevant for downstream operators at the level of input reduction and use of lower carbon footprint material. This shall include simplified indicators and templates proportionate to small- and medium sized enterprises and shall take into account the specific case of Ireland and Northern Ireland.

AddedArticle 8 – paragraph 1: 1. The operator of an installation producing goods that are eligible for financial support or downstream operator producing such goods, may submit to the Commission: / (a) a single application by 31 March 2028 that covers the production reference period 2026-2027; or / (b) an application by 31 March 2027 that covers the production reference period 2026 and a supplementary application by 31 March 2028 that covers the production reference period 2027.

AddedArticle 8 – paragraph 2 – point a: (a) for all operators, a production and export data report complementing the verified activity level reports for the relevant production reference period covered by the application submitted pursuant to paragraph 1 of this Article submitted pursuant to Article 3 of Implementing Regulation (EU) 2019/1842, providing the necessary production data and data on the share of production sold in third countries, broken down by country of export, to verify the eligibility for financial support;

AddedArticle 8 – paragraph 2 – point a a (new): (aa) for all operators, if applicable, a tax transparency report and an ownership structure disclosure providing evidence that the operator and its parent company are not established in jurisdictions listed in the Union list of non-cooperative jurisdictions for tax purposes;

AddedArticle 8 – paragraph 2 – point a b (new): (ab) for all operators, documentation providing evidence that investments in Article 7(1), (2) and (3) are in accordance with Section 5 of the Clean Industrial Deal State Aid Framework (CISAF);

AddedArticle 8 – paragraph 2 – point b – point ii a (new): (iia) a technical decarbonisation plan and a certified project impact assessment demonstrating that the intended investments lead to verifiable emission reductions.

AddedArticle 8 – paragraph 2 a (new): 2a. For downstream operators, an application submitted pursuant to paragraph 1 shall be accompanied by the following specific elements: / (a) production data for the production reference period covered by the call for application referred to in paragraph 1 to verify the eligibility for financial support; / (b) the share of production sold in third countries broken down by country of export; / (c) if applicable, a tax transparency report and an ownership structure disclosure providing evidence that the operator and its parent company are not established in jurisdictions listed in the Union list of non-cooperative jurisdictions for tax purposes.

AddedArticle 8 – paragraph 2 b (new): 2b. SMEs, as defined in Directive 2013/34/EU of the European Parliament and of the Council, shall not be required to update their existing climate-neutrality plans, verified climate-neutrality report, energy audit, certified Energy Management System or certified Environmental Management System incompliance with CISAF, solely for the purpose of receiving support from this Fund.

AddedArticle 8 – paragraph 2 c (new): 2c. Within 15 days of reception of the application referred to in paragraph 1, the Commission shall assess the completeness of the information provided by the applicant which is necessary to evaluate the eligibility of the operator and the downstream operator for support under the Fund. If before the end of 15 days, the Commission assesses that the information provided by the applicant is incomplete or insufficient to conclude the evaluation of its request, the applicant shall be requested to submit complementary information within 15 days. Following an acknowledgment of completeness, the applicant shall not be asked to provide any new information unless duly justified.

AddedArticle 8 – paragraph 3 a (new): 3a. When establishing the details under Article 8(3) of this Regulation, the Commission shall align them and the requirements of Article 7 of this Regulation with the existing Union acquis, and notably with the requirements and methodologies for monitoring, reporting and verification of emissions laid down in Directive 2003/87/EC.

AddedArticle 8 – paragraph 3 b (new): 3b. Following the conclusion of the decisions referred to in Article 10(3), the Commission shall make the relevant documentation, evidence and plans submitted to the Commission, by operators and downstream operators, pursuant to this Article, publicly available. This shall be done in accordance with the applicable Union law on the protection of personal data, as well as commercially sensitive information and trade secrets, in particular pursuant to Regulation (EU) 2018/1725 of the European Parliament and of the Council1a and Directive (EU) 2016/943 of the European Parliament and of the Council1b, respectively. / 1a Regulation (EU) 2018/1725 of the European Parliament and of the Council of 23 October 2018 on the protection of natural persons with regard to the processing of personal data by the Union institutions, bodies, offices and agencies and on the free movement of such data, and repealing Regulation (EC) No 45/2001 and Decision No 1247/2002/EC (OJ L 295, 21.11.2018, p. 39, ELI: http://data.europa.eu/eli/reg/2018/1725/oj). / 1b Directive (EU) 2016/943 of the European Parliament and of the Council of 8 June 2016 on the protection of undisclosed know-how and business information (trade secrets) against their unlawful acquisition, use and disclosure (OJ L 157, 15.6.2016, p. 1, ELI: http://data.europa.eu/eli/dir/2016/943/oj).

AddedArticle 8 – paragraph 4: 4. The Commission shall assess - with the support of relevant competent authorities - the documentation provided in accordance with paragraph 2. Based on that assessment, the Commission shall decide whether the conditions set out in Articles 6 and 7 have been met. It shall recover funds if the conditions were not met and bring legal proceedings where necessary in that regard.

AddedArticle 8 – paragraph 5: 5. By 30 June 2027 and 30 June 2028, the Commission shall establish a list identifying all the applicants that applied for support by 31 March 2027 and 31 March 2028, respectively, that meet the conditions as determined in accordance with paragraph 4, their respective installations and the level of support calculated in accordance with Article 9.