Forslag til EUROPA-PARLAMENTETS OG RÅDETS FORORDNING om de finansielle regler vedrørende Unionens almindelige budget (omarbejdning)

EN EN
EUROPEAN
COMMISSION
Brussels, 16.5.2022
COM(2022) 223 final
ANNEXES 1 to 2
ANNEXES
to the
Proposal for a
REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
on the financial rules applicable to the general budget of the Union (recast)
Offentligt
KOM (2022) 0223 - Forslag til forordning
Europaudvalget 2022
EN 1 EN
 2018/1046 (adapted)
 new
ANNEX I
CHAPTER 1
Common provisions
SECTION 1
Framework contracts and publicity
1. Framework contracts and specific contracts
1.1. The duration of a framework contract shall not exceed four years, save in exceptional
cases duly justified in particular by the subject matter of the framework contract.
Specific contracts based on framework contracts shall be awarded in accordance with the
terms of the framework contract.
When concluding specific contracts, the parties shall not substantially deviate from the
framework contract.
1.2. Where a framework contract is concluded with a single economic operator, the
specific contracts shall be awarded  or modified  within the limits of the terms laid down
in the framework contract.
In such circumstances and where duly justified, contracting authorities may request the
contractor in writing to supplement its tender if necessary.
1.3. Where a framework contract is to be concluded with several economic operators
(‘multiple framework contract’), it may take the form of separate contracts signed in identical
terms with each contractor.
Specific contracts based on multiple framework contracts shall be implemented in one of the
following ways:
(a) in accordance with the terms of the framework contract: without reopening of
competition, where it sets out all the terms governing the provision of the works,
supplies or services concerned and the objective conditions for determining which of
the contractors shall perform them;
(b) where not all the terms governing the provision of the works, supplies or
services concerned are laid down in the framework contract: through reopening of
competition among the contractors, in accordance with point 1.4 and on the basis of
any of the following:
(i) the same terms, where necessary more precisely formulated;
(ii) where appropriate, on the basis of other terms referred to in the
procurement documents relating to the framework contract.
(c) partly without reopening of competition in accordance with point (a) and partly
with reopening of competition amongst the contractors in accordance with point (b),
where that possibility has been stipulated by the contracting authority in the
procurement documents relating to the framework contract.
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The procurement documents referred to in point (c) of the second subparagraph shall also
specify which terms may be subject to reopening of competition.
1.4. A multiple framework contract with reopening of competition shall be concluded with
at least three economic operators, provided that there is a sufficient number of admissible
tenders as referred to in point 29.3.
When awarding a specific contract through reopening of competition among the contractors,
the contracting authority shall consult them in writing and fix a time limit which is
sufficiently long to allow specific tenders to be submitted. Specific tenders shall be submitted
in writing. The contracting authority shall award each specific contract to the tenderer who
has submitted the most economically advantageous specific tender on the basis of the award
criteria set out in the procurement documents relating to the framework contract.
1.5. In sectors subject to a rapid price and technological evolution, framework contracts
without reopening of competition shall contain a clause either on a mid-term review or on a
benchmarking system. After the mid-term review, if the conditions initially laid down are no
longer adapted to the price or technological evolution, the contracting authority shall not use
the framework contract concerned and shall take appropriate measures to terminate it.
1.6. Specific contracts based on framework contracts shall be preceded by a budgetary
commitment.
2. Advertising of procedures for contracts with a value equal to or greater than the
thresholds referred to in Article 179175(1) of this Regulation or for contracts falling within
the scope of Directive 2014/24/EU
2.1. The notices for publication in the Official Journal of the European Union shall include
all the information set out in the relevant standard forms referred to in Directive 2014/24/EU
to ensure transparency of the procedure.
2.2. The contracting authority may make known its intentions of planned procurement for
the financial year through the publication of a prior information notice. It shall cover a period
equal to or less than 12 months from the date on which the notice is sent to the Publications
Office of the European Union (the Publications Office).
The contracting authority may publish the prior information notice either in the Official
Journal of the European Union or on its buyer profile. In the latter case, a notice of
publication on the buyer profile shall be published in the Official Journal of the European
Union.
2.3. The contracting authority shall send to the Publications Office an award notice on the
results of the procedure no later than 30 days after the signature of a contract or framework
contract with a value equal to or greater than the thresholds referred to in Article 179175(1).
Notwithstanding the first subparagraph, award notices relating to contracts based on a
dynamic purchasing system may be grouped together on a quarterly basis. In such cases, the
contracting authority shall send the award notice no later than 30 days after the end of each
quarter.
Award notices shall not be published for specific contracts based on a framework contract.
2.4. The contracting authority shall publish an award notice:
(a) before concluding a contract or a framework contract with a value equal to or
greater than the thresholds referred to in Article 179175(1) and awarded in
accordance with point (b) of the second subparagraph of point 11.1;
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(b) after concluding a contract or a framework contract with a value equal to or
greater than the thresholds referred to in Article 179175(1), including contracts
awarded in accordance with point (a), and points (c) to (f)  and point (m)  of the
second subparagraph of point 11.1.
2.5. The contracting authority shall publish in the Official Journal of the European Union a
notice of modification of contract during its duration in the cases set out in points (a) and (b)
of the first subparagraph of Article 176172(3) where the value of the modification is equal to
or greater than the thresholds referred to in Article 179175(1) or is equal to or greater than the
thresholds set out in Article 182178(1) for procedures in the field of external actions.
2.6. For an interinstitutional procedure, the contracting authority responsible for the
procedure shall be in charge of the applicable publicity measures.
3. Advertising of procedures for contracts with a value below the thresholds referred to
in Article 179175(1) of this Regulation or for contracts outside the scope of Directive
2014/24/EU
3.1. Procedures with an estimated contract value below the thresholds referred to in Article
179175(1) shall be advertised by appropriate means. Such advertising shall involve
appropriate ex ante publicity on the internet or a contract notice or, for contracts awarded in
accordance with the procedure set out in point 13, the publication of a notice for a call for
expression of interest in the Official Journal of the European Union. That obligation shall not
apply to the procedure set out in point 11 and the negotiated procedure for very low value
contracts set out in point 14.4.
3.2. For contracts awarded in accordance with points (g) and (i) of the second
subparagraph of point 11.1, the contracting authority shall send a list of contracts to the
European Parliament and Council no later than 30 June of the following financial year. Where
the contracting authority is the Commission, that list shall be annexed to the summary of the
annual activity report referred to in Article 74(9).
3.3. Contract award information shall contain the name of the contractor, the amount
legally committed and the subject matter of the contract and, in the case of direct contracts
and specific contracts, it shall comply with Article 38(3).
The contracting authority shall publish a list of contracts on its website no later than 30 June
of the following financial year for:
(a) contracts below the thresholds referred to in Article 179175(1);
(b) contracts awarded in accordance with point (h) and points (j) to (m) of the
second subparagraph of point 11.1;
(c) modifications of contracts as set out in point (c) of the first subparagraph of
Article 176172(3);
(d) modifications of contracts as set out in points (a) and (b) of the first
subparagraph of Article 176172(3) where the value of the modification is below the
thresholds referred to in Article 179175(1);
(e) specific contracts under a framework contract.
For the purposes of point (e) of the second subparagraph, the published information may be
aggregated per contractor for specific contracts under the same framework contract.
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3.4. For interinstitutional framework contracts, each contracting authority shall be
responsible for advertising its specific contracts and their modifications in accordance with
point 3.3.
4. Publication of notices
4.1. The contracting authority shall draw up and transmit the notices referred to in points 2
and 3 by electronic means to the Publications Office.
4.2. The Publications Office shall publish the notices referred to in points 2 and 3 in the
Official Journal of the European Union no later than:
(a) seven days after their dispatch if the contracting authority uses the electronic
system for filling out the standard forms referred to in point 2.1 and limits free text to
500 words;
(b) 12 days after their dispatch in all other cases.
4.3. The contracting authority shall be able to provide evidence of the date of dispatch.
5. Other forms of advertising
In addition to the advertising provided for in points 2 and 3 procurement procedures may be
advertised in any other way, in particular in electronic form. Any such advertising shall refer
to the notice published in the Official Journal of the European Union, if the notice has been
published, and shall not precede the publication of that notice, which alone is authentic.
Such advertising shall not introduce any discrimination between candidates or tenderers nor
contain details other than those contained in the contract notice, if the notice has been
published.
SECTION 2
Procurement procedures
6. Minimum number of candidates and arrangements for negotiation
6.1. In a restricted procedure and in the procedures referred to in points (a) and (b) of point
13.1 and for contracts awarded in accordance with point 14.2, the minimum number of
candidates shall be five.
6.2. In a competitive procedure with negotiation, a competitive dialogue, an innovation
partnership, a prospection of the local market in accordance with point (g) of the second
subparagraph of point 11.1 and a negotiated procedure for low value contracts in accordance
with point 14.3, the minimum number of candidates shall be three.
6.3. Points 6.1 and 6.2 shall not apply in the following cases:
(a) negotiated procedures for very low value contracts in accordance with point
14.4;
(b) negotiated procedures without prior publication in accordance with point 11,
except for design contests in accordance with point (d) of the second subparagraph of
point 11.1 and prospections of the local market in accordance with point (g) of the
second subparagraph of point 11.1.
6.4. Where the number of candidates meeting the selection criteria is below the minimum
number specified in points 6.1 and 6.2, the contracting authority may continue the procedure
by inviting  to tender  the candidates with the required capacities. The contracting
authority shall not include other economic operators that did not initially request to participate
or that it did not initially invite.
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6.5. During a negotiation, the contracting authority shall ensure equal treatment for all
tenderers.
A negotiation may take place in successive stages in order to reduce the number of tenders to
be negotiated by applying the award criteria specified in the procurement documents. The
contracting authority shall indicate whether it will use that option in the procurement
documents.
6.6. For contracts awarded in accordance with points (d) and (g) of the second
subparagraph of point 11.1 and points 14.2 and 14.3, the contracting authority shall invite at
least all economic operators who have expressed interest following ex ante publicity as set out
in point 3.1 or prospection of the local market or a design contest.
7. Innovation partnership
7.1. An innovation partnership shall aim at the development of an innovative product,
service or innovative works and the subsequent purchase of the resulting works, supplies or
services, provided that they correspond to the performance levels and maximum costs agreed
between the contracting authorities and the partners.
The innovation partnership shall be structured in successive phases following the sequence of
steps in the research and innovation process, which may include the completion of the works,
the manufacturing of the products or the provision of the services. The innovation partnership
shall set intermediate targets to be attained by the partners.
Based on those intermediate targets, the contracting authority may decide after each phase to
terminate the innovation partnership or, in the case of an innovation partnership with several
partners, to reduce the number of partners by terminating individual contracts, provided that
the contracting authority has indicated those possibilities and the conditions for their use in
the procurement documents.
7.2. Before launching an innovation partnership, the contracting authority shall consult the
market as provided for in point 15 in order to ascertain that the work, supply or service does
not exist on the market or as near-to-market development activity.
The arrangements on negotiation set out in Article 168164(4) and in point 6.5 shall be
complied with.
In the procurement documents, the contracting authority shall describe the need for innovative
works, supplies or services that cannot be met by purchasing works, supplies or services
already available on the market. It shall indicate which elements of that description define the
minimum requirements. The information provided shall be sufficiently precise to enable
economic operators to identify the nature and scope of the required solution and decide
whether to request to participate in the procedure.
The contracting authority may decide to set up the innovation partnership with one partner or
with several partners conducting separate research and development activities.
The contracts shall be awarded on the sole basis of the best price-quality ratio as set out in
Article 171167(4).
7.3. In the procurement documents, the contracting authority shall specify the
arrangements applicable to intellectual property rights.
In the framework of the innovation partnership, the contracting authority shall not reveal to
the other partners solutions proposed or other confidential information communicated by a
partner without its agreement.
EN 6 EN
The contracting authority shall ensure that the structure of the partnership and, in particular,
the duration and value of the different phases reflect the degree of innovation of the proposed
solution and the sequence of the research and innovation activities required for the
development of an innovative solution not yet available on the market. The estimated value of
works, supplies or services shall be proportionate in relation to the investment required for
their development.
8. Design contests
8.1. Design contests shall be subject to the rules on advertising set out in point 2 and may
include the award of prizes.
Where design contests are restricted to a limited number of candidates, the contracting
authority shall lay down clear and non-discriminatory selection criteria.
The number of candidates invited to participate shall be sufficient to ensure genuine
competition.
8.2. The jury shall be appointed by the authorising officer responsible. It shall be
composed exclusively of natural persons who are independent of candidates in the contest.
Where a particular professional qualification is required from candidates in a contest, at least
one third of the members of the jury shall have the same or an equivalent qualification.
The jury shall be autonomous in its opinions. Its opinions shall be adopted on the basis of
projects submitted to it anonymously by the candidates and solely in the light of the criteria
set out in the contest notice.
8.3. The proposals of the jury, based on the merits of each project, and its ranking and
remarks, shall be recorded in a report signed by its members.
Candidates shall remain anonymous until the jury has given its opinion.
Candidates may be asked by the jury to answer the questions recorded in the report in order to
clarify a project. A full report of the resulting dialogue shall be drawn up.
8.4. The contracting authority shall take an award decision that includes the name and
address of the candidate selected and the reasons for the choice by reference to the criteria
announced in the contest notice, especially if the choice departs from the proposals made in
the jury’s opinion.
9. Dynamic purchasing system
9.1. A dynamic purchasing system may be divided into categories of works, supplies or
services that are objectively defined on the basis of characteristics of the procurement to be
undertaken in the category concerned. In that case, selection criteria shall be defined for each
category.
9.2. The contracting authority shall indicate in the procurement documents the nature and
estimated quantity of the purchases envisaged and all the necessary information concerning
the purchasing system, the electronic equipment used and the technical connection
arrangements and specifications.
9.3. The contracting authority shall give any economic operator, throughout the period of
validity of the dynamic purchasing system, the possibility of requesting to participate in the
system. It shall complete its evaluation of such requests within 10 working days of their
receipt. That deadline may be prolonged to 15 working days where justified. However, the
contracting authority may  but can  extend the evaluation period provided that no
invitation to tender is issued in the meantime.
EN 7 EN
The contracting authority shall inform the candidate as soon as possible of whether or not it
has been admitted to the dynamic purchasing system.
9.4. The contracting authority shall invite all  admitted  candidates admitted to the
system in the relevant category to submit a tender within a reasonable time.  Where the
dynamic purchasing system has been divided into categories of works, products or services,
the contracting authority shall invite all participants having been admitted to the category
corresponding to the specific procurement concerned to submit a tender. 
The contracting authority shall award the contract to the tenderer who has submitted the most
economically advantageous tender on the basis of the award criteria set out in the contract
notice. Those criteria may, if appropriate, be formulated more precisely in the  procurement
documents  invitation to tender.
9.5. The contracting authority shall indicate the period of validity of the dynamic
purchasing system in the contract notice.
A dynamic purchasing system shall not last for more than four years, except in duly justified
exceptional cases.
The contracting authority shall not resort to such a system to prevent, restrict or distort
competition.
10. Competitive dialogue
10.1. The contracting authority shall specify its needs and requirements, the award criteria
and an indicative timeframe in the contract notice or in a descriptive document.
It shall award the contract to the tender offering the best price-quality ratio.
10.2. The contracting authority shall open a dialogue with the candidates satisfying the
selection criteria in order to identify and define the means best suited to satisfying its needs. It
may discuss all aspects of the procurement with the selected candidates during that dialogue
but it cannot alter its needs and requirements and award criteria as provided for in point 10.1.
During the course of the dialogue, the contracting authority shall ensure equality of treatment
among all tenderers and shall not reveal the solutions proposed or other confidential
information communicated by a tenderer without its agreement to waive that confidentiality.
The competitive dialogue may take place in successive stages in order to reduce the number
of solutions to be discussed by applying the announced award criteria if provision is made for
that possibility in the contract notice or the descriptive document.
10.3. The contracting authority shall continue the dialogue until it can identify the solution
or solutions which are capable of meeting its needs.
After informing the remaining tenderers that the dialogue is concluded, the contracting
authority shall ask each of them to submit their final tenders on the basis of the solution or
solutions presented and specified during the dialogue. Those tenders shall contain all the
elements required and necessary for the performance of the project.
At the request of the contracting authority, those final tenders may be clarified, specified and
optimised provided this does not involve substantial changes to the tender or to the
procurement documents.
The contracting authority may negotiate with the tenderer having submitted the tender
offering the best price-quality ratio to confirm commitments contained in the tender provided
this does not have the effect of modifying substantial aspects of the tender and does not risk
distorting competition or causing discrimination.
EN 8 EN
10.4. The contracting authority may specify the payments to be made to the selected
candidates taking part in the dialogue.
11. Use of a negotiated procedure without prior publication of a contract notice
11.1. Where the contracting authority uses the negotiated procedure without prior
publication of a contract notice, it shall comply with the arrangements on negotiation set out
in Article 168164(4) and in point 6.5.
The contracting authority may use the negotiated procedure without prior publication of a
contract notice, regardless of the estimated value of the contract, in the following cases:
(a) where no tenders, or no suitable tender, or no request to participate or no
suitable request to participate as provided for in point 11.2 have been submitted in
response to:
(i) an open procedure; or
(ii)  a  restricted procedure;
 new
(iii) a competitive procedure with negotiation where a contract notice is published
 2018/1046
after that procedure has been completed, provided that the original procurement documents
are not substantially altered;
(b) where the works, supplies or services can only be provided by a single
economic operator under the conditions set out in point 11.3 and for any of the
following reasons:
(i) the aim of the procurement is the creation or acquisition of a unique
work of art or an artistic performance;
(ii) competition is absent for technical reasons;
(iii) the protection of exclusive rights, including intellectual property rights,
must be ensured;
(c) in so far as is strictly necessary where, for reasons of extreme urgency brought
about by unforeseeable events, it is impossible to comply with the time limits laid
down in points 24, 26 and 4241 and where the justification of such extreme urgency
is not attributable to the contracting authority.;
 new
Following a crisis declaration referred to Article 164(6), the authorising officers responsible
may only rely on such crisis declaration if the specific procurement procedure is justified by a
situation of extreme urgency that is resulting from the crisis.
EN 9 EN
 2018/1046
(d) where a service contract follows a design contest and is to be awarded to the
winner or to one of the winners; in the latter case, all winners shall be invited to
participate in the negotiations;
(e) for new services or works consisting in the repetition of similar services or
works entrusted to the economic operator to which the same contracting authority
awarded an original contract, provided that those services or works are in conformity
with a basic project for which the original contract was awarded after publication of
a contract notice, subject to the conditions set out in point 11.4;
(f) for supply contracts:
(i) for additional deliveries which are intended either as a partial
replacement of supplies or installations or as the extension of existing supplies
or installations, where a change of supplier would oblige the contracting
authority to acquire supplies having different technical characteristics which
would result in incompatibility or disproportionate technical difficulties in
operation and maintenance; when Union institutions award contracts on their
own account, the duration of such contracts shall not exceed three years;
(ii) where the products are manufactured purely for the purpose of
research, experimentation, study or development; however, such contracts shall
not include quantity production to establish commercial viability or to recover
research and development costs;
(iii) for supplies quoted and purchased on a commodity market;
(iv) for purchases of supplies on particularly advantageous terms, from
either an economic operator which is definitively winding up its business
activities, or the liquidators in an insolvency procedure, an arrangement with
creditors, or a similar procedure under national law;
 new
(v) for the purchase of medicines for human use or medical countermeasures as
well as for products allowing the eradication or containment of certain animal
diseases, zoonoses and quarantine pests of plants, provided that one of the
following conditions is fulfilled: these products are innovative, not readily
available on the market or there is a need to adopt a readily available solution.
 2018/1046
 new
(g) for building contracts, after prospecting the local market;
(h) for contracts for any of the following:
EN 10 EN
(i) legal representation by a lawyer within the meaning of Article 1 of
Council Directive 77/249/EEC1
in arbitration or conciliation or judicial
proceedings;
(ii) legal advice given in the preparation of the proceedings referred to in
point (i), or where there is tangible indication and high probability that the
matter to which the advice relates will become the subject of such proceedings,
provided that the advice is given by a lawyer within the meaning of Article 1 of
Directive 77/249/EEC;
(iii) arbitration and conciliation services;
(iv) document certification and authentication services which must be
provided by notaries;
(i) for contracts declared to be secret or for contracts whose performance must be
accompanied by special security measures, in accordance with the administrative
provisions in force or when the protection of the essential interests of the Union so
requires, provided the essential interests concerned cannot be guaranteed by other
measures; such measures may consist of requirements to protect the confidential
nature of information which the contracting authority makes available in the
procurement procedure;
(j) for financial services in connection with the issue, sale, purchase or transfer of
securities or other financial instruments within the meaning of Directive 2014/65/EU
of the European Parliament and of the Council2
, central bank services and operations
conducted with the European Financial Stability Facility and the European Stability
Mechanism;
(jk) loans, whether or not in connection with the issue, sale, purchase or transfer of
securities or other financial instruments within the meaning of Directive
2014/65/EU;
(kl) for the purchase of public communication networks and electronic
communications services within the meaning of Directive 2002/21/EC (EU)
2018/1972 of the European Parliament and of the Council3
;
(lm) services provided by an international organisation  referred to in Article 160,
paragraph 1, or a Member State organisation,  where it cannot participate in
competitive procedures according to its statute or act of establishment;.
 new
(m) where it has been decided to open a new Union delegation in a third country or reopen a
delegation following a temporary closure, for all contracts awarded by the Union
1
Council Directive 77/249/EEC of 22 March 1977 to facilitate the effective exercise by lawyers of
freedom to provide services (OJ L 78, 26.3.1977, p. 17).
2
Directive 2014/65/EU of the European Parliament and of the Council of 15 May 2014 on markets in
financial instruments and amending Directive 2002/92/EC and Directive 2011/61/EU (OJ
L 173 12.6.2014, p. 349).
3
Directive 2002/21/EC of the European Parliament and of the Council of 7 March 2002 on a common
regulatory framework for electronic communications networks and services (Framework Directive) (OJ
L 108, 24.4.2002, p. 33).
EN 11 EN
delegations or awarded exclusively in the interest of these Union delegations, during
the first year following the date of such a decision.
 2018/1046 (adapted)
 new
11.2. A tender shall be considered unsuitable where it does not relate to the subject matter of
the contract.  A tender or  and a request to participate shall be considered unsuitable
where the economic operator  participant does not have access to procurement referred to
in Articles 180,181 and 183,  is in an exclusion situation referred to in Article 139136(1) or
does not meet the selection criteria.
11.3. The exceptions set out in points (b)(ii) and (iii) of the second subparagraph of point
11.1 shall only apply when no reasonable alternative or substitute exists and the absence of
competition is not the result of an artificial narrowing down of the parameters when defining
the procurement.
11.4. In the cases referred to in point (e) of the second subparagraph of point 11.1, the basic
project shall indicate the extent of possible new services or works and the conditions under
which they will be awarded. As soon as the basic project is put up for tender, the possible use
of the negotiated procedure shall be disclosed, and the total estimated amount for the
subsequent services or works shall be taken into consideration in applying the thresholds
referred to in Article 179175(1), or in Article 182178(1) in the field of external actions. When
Union institutions award contracts on their own account, that procedure shall only be used
during the performance of the original contract and at the latest during the three years
following its conclusion.
12. Use of a competitive procedure with negotiation or competitive dialogue
12.1. When the contracting authority uses the competitive procedure with negotiation or the
competitive dialogue, it shall follow the arrangements on negotiation set out in Article
168164(4) and in point 6.5. The contracting authority may use those procedures, regardless of
the estimated value of the contract, in the following cases:
(a) where only irregular or unacceptable tenders as specified in points 12.2 and
12.3 have been submitted in response to an open or restricted procedure after that
procedure has been completed provided that the original procurement documents are
not substantially altered;
(b) with regard to works, supplies or services fulfilling one or more of the
following criteria:
(i) where the needs of the contracting authority cannot be met without the
adaptation of a readily available solution;
(ii) the works, supplies or services include design or innovative solutions;
(iii) the contract cannot be awarded without prior negotiations because of
specific circumstances related to the nature, complexity or the legal and
financial make-up of the contract or the risks attached to the subject matter of
the contract;
(iv) the technical specifications cannot be established with sufficient
precision by the contracting authority with reference to a standard, as set out in
point 17.43;
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(c) for concession contracts;
(d) for the service contracts referred to in Annex XIV to Directive 2014/24/EU;
(e) for research and development services other than those covered by CPV codes
73000000-2 to 73120000-9, 73300000-5, 73420000-2 and 73430000-5 as set out in
Regulation (EC) No 2195/2002 unless the benefits accrue exclusively to the
contracting authority for its use in the conduct of its own affairs, or unless the service
provided is wholly remunerated by the contracting authority;
(f) for service contracts for the acquisition, development, production or co-
production of programme material intended for audiovisual media services as
defined in Directive 2010/13/EU of the European Parliament and of the Council4
or
radio media services or contracts for broadcasting time or programme provision.
12.2. A tender shall be considered irregular in any of the following cases:
(a) when it does not comply with the minimum requirements specified in the
procurement documents;
(b) when it does not comply with the requirements for submission set out in
Article 172168(3);
(c) when the tenderer is rejected under point (b) or (c) of the first subparagraph of
Article 144141(1);
(d) when the contracting authority has declared the tender to be abnormally low.
12.3. A tender shall be considered unacceptable in any of the following cases:
(a) when the price of the tender exceeds the contracting authority’s maximum
budget as determined and documented prior to the launching of the procurement
procedure;
(b) when the tender fails to meet the minimum quality levels for award criteria.
12.4. In the cases referred to in point (a) of point 12.1, the contracting authority shall not be
required to publish a contract notice if it includes in the competitive procedure with
negotiation all those tenderers who satisfied the exclusion and selection criteria except those
who submitted a tender declared to be abnormally low.
13. Procedure involving a call for expression of interest
13.1. For contracts with a value below the thresholds referred to in Article 179175(1) or in
Article 182178(1), and without prejudice to points 11 and 12, the contracting authority may
use a call for expression of interest to do either of the following:
(a) to pre-select candidates to be invited to submit tenders in response to future
restricted invitations to tender;
(b) to collect a list of vendors to be invited to submit requests to participate or
tenders.
13.2. The list drawn up following a call for expression of interest shall be valid for not more
than four years from the date on which the notice referred to in point 3.1 is published.
4
Directive 2010/13/EU of the European Parliament and of the Council of 10 March 2010 on the
coordination of certain provisions laid down by law, regulation or administrative action in Member
States concerning the provision of audiovisual media services (Audiovisual Media Services Directive)
(OJ L 95, 15.4.2010, p. 1).
EN 13 EN
The list referred to in the first subparagraph may include sub-lists.
Any interested economic operator may express interest at any time during the period of
validity of the list, with the exception of the last three months of that period.
13.3. Where a contract is to be awarded, the contracting authority shall invite all candidates
or vendors entered on the relevant list or sub-list to do either of the following:
(a) to submit a tender in the case referred to in point (a) of point 13.1;
(b) to submit, in case referred to in point (b) of point 13.1, either of the following:
(i) tenders including documents relating to exclusion and selection criteria;
(ii) documents relating to exclusion and selection criteria and, as a second
step, tenders, for those fulfilling those criteria.
14. Middle, low and very low value contracts
14.1. Middle, low and very low value contracts may be awarded by negotiated procedure in
accordance with the arrangements on negotiation set out in Article 168164(4) and in point 6.5.
Only candidates invited simultaneously and in writing by the contracting authority shall
submit an initial tender.
14.2. A contract of a value exceeding EUR 60 000 and below the thresholds referred to in
Article 179175(1) shall be deemed of middle value.  For contracts awarded by Union
delegations or exclusively in the interest of Union delegations in third countries a contract of a
value exceeding EUR 100 000 and below EUR 300 000 shall be deemed of middle value. 
Points 3.1, 6.1 and 6.4 shall apply to such contracts.
14.3. A contract of a value not exceeding EUR 60 000  , or EUR 100 000 for contracts
awarded by Union delegations or exclusively in the interest of Union delegations in third
countries,  but exceeding the thresholds set out in point 14.4, shall be deemed of low value.
Points 3.1, 6.2 and 6.4 shall apply to such contracts.
14.4. A contract of a value not exceeding EUR 15000 shall be deemed of very low value.
Point 6.3 shall apply to such contracts.
14.5. Payments of amounts not exceeding EUR 1 000  , or EUR 20 000 for Union
delegations in third countries,  in respect of items of expenditure may be carried out simply
as payment against invoices, without prior acceptance of a tender.
15. Preliminary market consultation
15.1. For preliminary market consultation, the contracting authority may seek or accept
advice from independent experts or authorities or from economic operators. That advice may
be used in the planning and conduct of the procurement procedure, provided that such advice
does not have the effect of distorting competition and does not result in a violation of the
principles of non-discrimination and transparency.
15.2. Where an economic operator has advised the contracting authority or has otherwise
been involved in the preparation of the procurement procedure, the contracting authority shall
take appropriate measures as set out in Article 144141 to ensure that competition is not
distorted by the participation of that economic operator in the award procedure.
16. Procurement documents
16.1. The procurement documents shall include the following:
(a) if applicable, the contract notice or other advertising measure as provided for
in points 2 to 5;
EN 14 EN
(b) the invitation to tender;
(c) the tender specifications or the descriptive documents in the case of a
competitive dialogue, including the technical specifications and the relevant criteria;
(d) the draft contract based on the model contract.
Point (d) of the first subparagraph shall not apply to cases where, due to exceptional and duly
justified circumstances, the model contract cannot be used.
16.2. The invitation to tender shall:
(a) specify the rules governing the submission of tenders, including in particular
the conditions to maintain them confidential until opening, the closing date and time
for receipt and the address to which they are to be sent or delivered or the internet
address in case of electronic submission;
(b) state that submission of a tender implies acceptance of the terms and
conditions set out in the procurement documents and that such submission binds the
contractor to whom the contract is awarded during performance of the contract;
(c) specify the period during which a tender will remain valid and shall not be
modified in any respect;
(d) forbid any contact between the contracting authority and the tenderer during
the procedure, save, exceptionally, under the conditions laid down in Article 173169,
and, where provision is made for an on-the-spot visit, specify the arrangements for
such a visit;
(e) specify the means of proof for compliance with the time limit for receipt of
tenders;
(f) state that submission of a tender implies acceptance of receiving notification of
the outcome of the procedure by electronic means.
16.3. The tender specifications shall contain the following:
(a) the exclusion and selection criteria;
(b) the award criteria and their relative weighting or, where weighting is not
possible for objective reasons, their decreasing order of importance, which shall also
apply to variants if they are authorised in the contract notice;
(c) the technical specifications referred to in point 17;
(d) if variants are authorised, the minimum requirements which they must meet;
(e) information whether the Protocol No 7 on the privileges and immunities of the
European Union, annexed to the TEU and the TFEU, or, where appropriate, the
Vienna Convention on Diplomatic Relations or the Vienna Convention on Consular
Relations applies;
(f) the evidence of access to procurement;
(fg) the requirement to indicate in which country the tenderers are established and
to present  , when requested,  the supporting evidence normally acceptable under
the law of that country;
(gh) in the case of a dynamic purchasing system or electronic catalogues,
information on the electronic equipment used and the technical connection
arrangements and specifications needed.
EN 15 EN
16.4. The draft contract shall:
(a) specify the liquidated damages for failure to comply with its clauses;
(b) specify the details which must be contained in invoices and in the relevant
supporting documents in accordance with Article 112111;
(c) state that, when Union institutions award contracts on their own account, the
law which applies to the contract is Union law complemented, where necessary, by a
national law or, if necessary for building contracts, exclusively national law;
(d) specify the competent court for hearing disputes;
(e) specify that the contractor shall comply with applicable obligations in the
fields of environmental, social and labour law established by Union law, national
law, collective agreements or by the international social and environmental
conventions listed in Annex X to Directive 2014/24/EU;
(f) specify whether the transfer of intellectual property rights will be required;
(g) state that the price quoted in the tender is firm and non-revisable, or lay down
the conditions or formulas for revision of prices during the lifetime of the contract.
For the purposes of point (g) of the first subparagraph, if a revision of prices is set out in the
contract, the contracting authority shall take particular account of:
(a) the subject matter of the procurement and the economic situation in which it is
taking place;
(b) the type of contract and tasks and its duration;
(c) the financial interests of the contracting authority.
Points (c) and (d) of the first subparagraph of this point may be waived for contracts signed in
accordance with point (m) of the second subparagraph of point 11.1.
17. Technical specifications
17.1. Technical specifications shall allow equal access of economic operators to the
procurement procedures and not have the effect of creating unjustified obstacles to the
opening up of procurement to competition.
Technical specifications shall include the characteristics required for works, supplies or
services, including minimum requirements, so that they fulfil the use for which they are
intended by the contracting authority.
17.2. The characteristics referred to in point 17.1 may include as appropriate:
(a) the quality levels;
(b) environmental performance and climate performance;
(c) for purchases intended for use by natural persons, the accessibility criteria for
people with disabilities or the design for all users, except in duly justified cases;
(cd) the levels and procedures of conformity assessment;
(de) performance or use of the supply;
(ef) safety or dimensions, including, for supplies, the sales name and user
instructions, and, for all contracts, terminology, symbols, testing and test methods,
packaging, marking and labelling, production processes and methods;
EN 16 EN
(fg) for works contracts, the procedures relating to quality assurance and the rules
relating to design and costing, the test, inspection and acceptance conditions for
works and methods or techniques of construction and all the other technical
conditions which the contracting authority is in a position to prescribe under general
or specific regulations in relation to the finished works and to the materials or parts
which they involve.
 new
17.3. The technical specifications shall be formulated to include for all purchases intended for
use by natural persons, accessibility criteria for persons with disabilities or the design for all
users, except in duly justified cases;
(a) Where mandatory accessibility requirements are adopted by a legal act of the Union,
technical specifications shall, as far as accessibility criteria for persons with
disabilities or design for all users are concerned, be defined by reference thereto. In
particular as regards the products and services referred to in Article 2 of Directive
2019/882, the accessibility requirements set in Annex I of Directive 2019/882 shall
constitute mandatory accessibility requirements within the meaning of the previous
paragraphs.
(b) Any product or service, the features, elements or functions of which comply with the
accessibility requirements set out in Annex I to Directive 2019/882 shall be
presumed to fulfil the relevant obligations set out in this Regulation as regards
accessibility, for those features, elements or functions, unless otherwise provided in
this Regulation.
 2018/1046
 new
17.43. The technical specifications shall be formulated in any of the following ways:
(a) in order of preference, by reference to European standards, European technical
assessments, common technical specifications, international standards, other
technical reference systems established by European standardisation bodies or,
failing this, their national equivalents; every reference shall be accompanied by the
words ‘or equivalent’;
(b) in terms of performance or of functional requirements, including
environmental characteristics, provided that the parameters are sufficiently precise to
allow tenderers to determine the subject matter of the contract and to allow the
contracting authority to award the contract;
(c) by a combination of the methods set out in points (a) and (b).
17.54. Where the contracting authority uses the option of referring to the specifications
provided for in point (a) of point 17.43, it shall not reject a tender on the grounds that it does
not comply with those specifications once the tenderer proves, by any appropriate means, that
the solution proposed satisfies, in an equivalent manner, the requirements defined in the
technical specifications.
EN 17 EN
17.65. Where the contracting authority uses the option provided for in point (b) of point
17.43to formulate technical specifications in terms of performance or of functional
requirements, it shall not reject a tender which complies with a national standard transposing a
European standard, a European technical approval, a common technical specifications, an
international standard or technical reference systems established by a European
standardisation body, if those specifications address the performance or functional
requirements which it has laid down.
The tenderer shall prove by any appropriate means that the work, supply or service in
compliance with the standard meets the performance or functional requirements set out by the
contracting authority.
17.76. Where a contracting authority intends to purchase works, supplies or services with
specific environmental, social or other characteristics, it may require a specific label or
specific requirements from a label, provided that all of the following conditions are satisfied:
(a) the label requirements only concern criteria which are linked to the subject
matter of the contract and are appropriate to define the characteristics of the
purchase;
(b) the label requirements are based on objectively verifiable and non-
discriminatory criteria;
(c) the labels are established in an open and transparent procedure in which all the
relevant stakeholders may participate;
(d) the labels are accessible to all interested parties;
(e) the label requirements are set by a third party over which the economic
operator applying for the label cannot exercise a decisive influence.
The contracting authority may require that economic operators provide a test report or a
certificate as means of proof of conformity with the procurement documents from a
conformity assessment body accredited in accordance with Regulation (EC) No 765/2008 of
the European Parliament and of the Council5
or an equivalent conformity assessment body.
17.87. The contracting authority shall accept any other appropriate means of proof than those
referred to in point 17.76, such as a technical dossier from the manufacturer, where the
economic operator had no access to the certificates or test reports, or no possibility of
obtaining them or obtaining a specific label within the relevant time limits, for reasons that
are not attributable to that economic operator and provided that the economic operator
concerned proves that the works, supplies or services to be provided fulfil the requirements of
the specific label or the specific requirements indicated by the contracting authority.
17.98. Unless justified by the subject matter of the contract, technical specifications shall not
refer to a specific make or source, or a particular process which characterises the products or
services provided by a specific economic operator, or to trade marks, patents, types or a
specific origin or production with the effect of favouring or eliminating certain products or
economic operators.
Such reference shall be permitted on an exceptional basis where a sufficiently detailed and
intelligible description of the subject matter of the contract is not possible. Such reference
shall be accompanied by the words ‘or equivalent’.
5
Regulation (EC) No 765/2008 of the European Parliament and of the Council of 9 July 2008 setting out
the requirements for accreditation and market surveillance relating to the marketing of products and
repealing Regulation (EEC) No 339/93 (OJ L 218, 13.8.2008, p. 30).
EN 18 EN
18. Exclusion and selection criteria
18.1. For the purpose of Article 140137, the contracting authority shall accept the European
Single Procurement Document (ESPD) referred to in Directive 2014/24/EU, or, failing that, a
declaration on honour signed and dated.
An economic operator may reuse an ESPD  , or a declaration on honour signed and
dated,  which has already been used in a previous procedure, provided that the economic
operator confirms that the information contained therein continues to be correct.
 new
The presumed successful tenderer shall provide, within a time limit set by the contracting
authority and preceding the award of the contract, the evidence that it is not in one of the
exclusion situations referred to in Article 139(1), confirming the ESPD or the declaration on
honour in the following cases:
(a) for contracts awarded by the institutions, with a value equal to or greater than the
thresholds referred to in Article 179(1);
(b) by exception to point (a), for contracts in the field of external action with a value equal
to or greater than the thresholds laid down in point 39.2(a) and for contracts awarded by the
Union delegations or in the interest of the Union delegations in third countries with a value
equal to or greater than EUR 300 000.
By way of derogation from the third subparagraph, in a situation of extreme urgency resulting
from a crisis, the contracting authority may require the presumed successful tenderer to
provide, within a reasonable time limit after the contract award decision but before the
contract signature, the evidence referred to in the third subparagraph, subject to the conditions
set out in Article 164(6).
 2018/1046
 new
18.2. The contracting authority shall indicate in the procurement documents the selection
criteria, the minimum levels of capacity and the evidence required to prove that capacity. All
requirements shall be related and proportionate to the subject matter of the contract.
The contracting authority shall specify in the procurement documents how groups of
economic operators are to meet the selection criteria taking into account point 18.6.
Where a contract is divided into lots, the contracting authority may set minimum levels of
capacity for each lot. It may set additional minimum levels of capacity in the event that
several lots are awarded to the same contractor.
18.3. With regard to capacity to pursue the professional activity, the contracting authority
may require an economic operator to fulfil at least one of the following conditions:
(a) be enrolled in a relevant professional or trade register, except when the
economic operator is an international organisation;
(b) for service contracts, hold a particular authorisation proving that it is
authorised to perform the contract in its country of establishment or be a member of a
specific professional organisation.
EN 19 EN
18.4. When receiving requests to participate or tenders, the contracting authority shall
accept the ESPD or, failing that, a declaration on honour stating that the candidate or tenderer
fulfils the selection criteria. The requirement to submit an ESPD or a declaration on honour
may be waived for very low value contracts.
The contracting authority may ask tenderers and candidates at any moment during the
procedure to submit an updated declaration or all or part of the supporting documents where
this is necessary to ensure the proper conduct of the procedure.
The contracting authority shall  , as specified in the tender specifications, either 
require the candidates or successful tenderers to submit up-to-date supporting
documents  or require the presumed successful tenderer to submit up-to-date
supporting documents before the award decision,  except where it has already
received them for the purpose of another procedure and provided that the documents
are still up-to-date or it can access them in a national database free of charge.
 new
By way of derogation from the third subparagraph, in a situation of extreme urgency
resulting from a crisis, the contracting authority may require the presumed successful
tenderer to provide, within a reasonable time limit after the contract award decision
but before the contract signature, the evidence referred to in point 18.4, subject to the
conditions set out in Article 164(6).
The contracting authority shall require economic operators, and, where appropriate,
entities on whose capacity the economic operator intends to rely, as well as
envisaged subcontractors to sign a declaration on honour confirming the absence of
professional conflicting interests and, at the request of the contracting authority,
when needed to provide any relevant information.
 2018/1046 (adapted)
 new
18.5. The contracting authority may, depending on its assessment of risks, decide not to
require evidence of the legal, regulatory, financial, economic, technical and professional
capacity of economic operators in the following cases:
(a) procedures for contracts awarded by Union institutions on their own account,
with a value not exceeding the thresholds referred to in Article 179175(1);
(b) procedures for contracts awarded in the field of external actions, with a value
not exceeding the thresholds referred to in Article 182178(1);
(c) procedures for contracts awarded in accordance with points (b), (e), (f)(i) and
(iv), (h) and (m) of the second subparagraph of point 11.1.
Where the contracting authority decides not to require evidence of the legal, regulatory,
financial, economic, technical and professional capacity of economic operators, no pre-
financing shall be made except in duly justified cases.
18.6. An economic operator may, where appropriate and for a particular contract, rely on the
capacities of other entities, regardless of the legal nature of the links which it has with them. It
shall in that case prove to the contracting authority that it will have at its disposal the
EN 20 EN
resources necessary for the performance of the contract by producing a commitment by those
entities to that effect.
With regard to technical and professional criteria, an economic operator shall only rely on the
capacities of other entities where the latter will perform the works or services for which those
capacities are required.
Where an economic operator relies on the capacities of other entities with regard to criteria
relating to economic and financial capacity, the contracting authority may require that the
economic operator and those entities be jointly liable for the performance of the contract.
The contracting authority may request information from the tenderer on any part of the
contract that the tenderer intends to subcontract and on the identity of any subcontractors.
For works or services provided at a facility directly under the oversight of the contracting
authority, the contracting authority shall require the contractor to indicate the names, contacts
and authorised representatives of all subcontractors involved in the performance of the
contract, including any changes of subcontractors.
18.7. The contracting authority shall verify whether the entities on whose capacity the
economic operator intends to rely  , whether they are subcontractors or not,  and the
envisaged subcontractors, when subcontracting represents a significant part of the contract,
fulfil the relevant selection criteria.
The contracting authority shall require that the economic operator replaces an entity or
subcontractor which does not meet a relevant selection criterion.
18.8. In the case of works contracts, service contracts and siting or installation operations in
the context of a supply contract, the contracting authority may require that certain critical
tasks be performed directly by the tenderer itself or, where the tender is submitted by a group
of economic operators, a participant in the group.
18.9. The contracting authority shall not demand that a group of economic operators have a
given legal form in order to submit a tender or request to participate, but the selected group
may be required to adopt a given legal form after it has been awarded the contract if such
change is necessary for the proper performance of the contract.
19. Economic and financial capacity
19.1. To ensure that economic operators possess the necessary economic and financial
capacity to perform the contract, the contracting authority may require in particular that:
(a) economic operators have a certain minimum yearly turnover, including a
certain minimum turnover in the area covered by the contract;
(b) economic operators provide information on their annual accounts showing
ratios between assets and liability;
(c) economic operators provide an appropriate level of professional risk indemnity
insurance.
For the purposes of point (a) of the first subparagraph, the minimum yearly turnover shall not
exceed two times the estimated annual contract value, except in duly justified cases linked to
the nature of the purchase, which the contracting authority shall explain in the procurement
documents.
For the purposes of point (b) of the first subparagraph, the contracting authority shall explain
the methods and criteria for such ratios in the procurement documents.
EN 21 EN
19.2. In the case of dynamic purchasing systems, the maximum yearly turnover shall be
calculated on the basis of the expected maximum size of specific contracts to be awarded
under that system.
19.3. The contracting authority shall define in the procurement documents the evidence to
be provided by an economic operator to demonstrate its economic and financial capacity. It
may request in particular one or more of the following documents:
(a) appropriate statements from banks or, where appropriate, evidence of relevant
professional risk indemnity insurance;
(b) financial statements or their extracts for a period equal to or less than the last
three financial years for which accounts have been closed;
(c) a statement of the economic operator’s overall turnover and, where
appropriate, turnover in the area covered by the contract for a maximum of the last
three financial years available.
If, for any valid reason, the economic operator is unable to provide the references requested
by the contracting authority, it may prove its economic and financial capacity by any other
document which the contracting authority considers appropriate.
20. Technical and professional capacity
20.1. The contracting authority shall verify that candidates or tenderers fulfil the minimum
selection criteria concerning technical and professional capacity in accordance with points
20.2 to 20.5.  The contracting authority shall also assess the existence of professional
conflicting interests referred to in point 20.6 on the basis of a declaration of professional
conflicting interests and, where relevant, the contracting authority’s request for additional
information under point 18.4. 
20.2. The contracting authority shall define in the procurement documents the evidence to
be provided by an economic operator to demonstrate its technical and professional capacity. It
may request  , in particular,  one or more of the following documents:
(a) for works, supplies requiring siting or installation operations or services,
information on the educational and professional qualifications, skills, experience and
expertise of the persons responsible for performance;
(b) a list of the following:
(i) the principal services provided and supplies delivered in the past three
years, with the sums, dates and clients, public or private accompanied upon
request by statements issued by the clients;
(ii) the works carried out in the last five years, accompanied by certificates
of satisfactory execution for the most important works;
(c) a statement of the technical equipment, tools or the plant available to the
economic operator for performing a service or works contract;
(d) a description of the technical facilities and means available to the economic
operator for ensuring quality, and a description of available study and research
facilities;
(e) a reference to the technicians or technical bodies available to the economic
operator, whether or not belonging directly to it, especially those responsible for
quality control;
EN 22 EN
(f) in respect of supplies: samples, descriptions or authentic photographs or
certificates drawn up by official quality control institutes or agencies of recognised
competence attesting the conformity of the products clearly identified by references
to technical specifications or standards;
(g) for works or services, a statement of the average annual manpower and the
number of managerial staff of the economic operator for the last three years;
(h) an indication of the supply chain management and tracking systems that the
economic operator will be able to apply when performing the contract;
(i) an indication of the environmental management measures that the economic
operator will be able to apply when performing the contract.
For the purposes of point (b)(i) of the first subparagraph, where necessary in order to ensure
an adequate level of competition, the contracting authority may indicate that evidence of
relevant supplies or services delivered or performed more than three years before will be
taken into account.
For the purposes of point (b)(ii) of the first subparagraph, where necessary in order to ensure
an adequate level of competition, the contracting authority may indicate that evidence of
relevant works delivered or performed more than five years before will be taken into account.
20.3. Where the supplies or services are complex or, exceptionally, are required for a special
purpose, evidence of technical and professional capacity may be secured by means of a check
carried out by the contracting authority or on its behalf by a competent official body of the
country in which the economic operator is established, subject to that body’s agreement. Such
checks shall concern the supplier’s technical capacity and production capacity and, if
necessary, its study and research facilities and quality control measures.
20.4. Where the contracting authority requires the provision of certificates drawn up by
independent bodies attesting the compliance of the economic operator with certain quality
assurance standards, including on accessibility for disabled persons, it shall refer to quality
assurance systems based on the relevant European standards series certified by accredited
bodies. The contracting authority shall also accept other evidence of equivalent quality
assurance measures from an economic operator that has demonstrably no access to such
certificates or has no possibility of obtaining such certificates within the relevant time limits,
for reasons that are not attributable to that economic operator and provided that the economic
operator proves that the proposed quality assurance measures comply with the required
quality assurance standards.
20.5. Where the contracting authority requires the provision of certificates drawn up by
independent bodies attesting that the economic operator complies with certain environmental
management systems or standards, it shall refer to the European Union Eco-Management and
Audit Scheme or to other environmental management systems as recognised in accordance
with Article 45 of Regulation (EC) No 1221/2009 of the European Parliament and of the
Council6
or other environmental management standards based on the relevant European or
international standards by accredited bodies. Where an economic operator had demonstrably
no access to such certificates, or no possibility of obtaining them within the relevant time
limits for reasons that are not attributable to that economic operator, the contracting authority
shall also accept other evidence of environmental management measures, provided that the
6
Regulation (EC) No 1221/2009 of the European Parliament and of the Council of 25 November 2009
on the voluntary participation by organisations in a Community eco-management and audit scheme
(EMAS), repealing Regulation (EC) No 761/2001 and Commission Decisions 2001/681/EC and
2006/193/EC (OJ L 342, 22.12.2009, p. 1).
EN 23 EN
economic operator proves that those measures are equivalent to those required under the
applicable environmental management system or standard.
20.6. A contracting authority may conclude that an economic operator does not possess the
required professional capacity to perform the contract to an appropriate quality standard
where the contracting authority has established that the economic operator has
 professional  conflicting interests which may negatively affect its performance.
21. Award criteria
21.1. Quality criteria may include elements such as technical merit, aesthetic and functional
characteristics, accessibility, design for all users, social, environmental and innovative
characteristics, production, provision and trading process and any other specific process at
any stage of the life cycle of the works, supplies or services;, organisation  , qualification
and experience  of the staff assigned to performing the contract,  where the quality of the
staff assigned can have a significant impact on the level of the performance of the contract; 
after-sales service, technical assistance or delivery conditions such as delivery date, delivery
process and delivery period or period of completion.
21.2. The contracting authority shall specify in the procurement documents the relative
weighting which it gives to each of the criteria chosen to determine the most economically
advantageous tender except when using the lowest price method. Those weightings may be
expressed as a range with an appropriate maximum spread.
The weighting applied to price or cost in relation to the other criteria shall not result in the
neutralisation of price or cost.
If weighting is not possible for objective reasons, the contracting authority shall indicate the
criteria in decreasing order of importance.
21.3. The contracting authority may lay down minimum levels of quality. Tenders below
those levels of quality shall be rejected.
21.4. Life-cycle costing shall cover parts or all of the following costs, to the extent relevant,
over the life cycle of works, supplies or services:
(a) costs, borne by the contracting authority or other users, such as:
(i) costs relating to acquisition;
(ii) costs of use, such as consumption of energy and other resources;
(iii) maintenance costs;
(iv) end-of-life costs, such as collection and recycling costs;
(b) costs attributed to environmental externalities linked to the works, supplies or
services during their life cycle, provided their monetary value can be determined and
verified.
21.5. Where the contracting authority assesses the costs using a life-cycle costing approach,
it shall indicate in the procurement documents the data to be provided by the tenderers and the
method which it will use to determine the life-cycle costs on the basis of those data.
The method used for the assessment of costs attributed to environmental externalities shall
fulfil the following conditions:
(a) it is based on objectively verifiable and non-discriminatory criteria;
(b) it is accessible to all interested parties;
EN 24 EN
(c) economic operators can provide the required data with reasonable effort.
Where applicable, the contracting authority shall use the mandatory common methods for the
calculation of life-cycle costs provided for in Union legal acts listed in Annex XIII to
Directive 2014/24/EU.
22. Use of electronic auctions
22.1. The contracting authority may use electronic auctions, in which new prices, revised
downwards, or new values concerning certain elements of tenders are presented.
The contracting authority shall structure the electronic auction as a repetitive electronic
process, which occurs after an initial full evaluation of the tenders, enabling them to be ranked
using automatic evaluation methods.
22.2. In open, restricted or competitive procedures with negotiation, the contracting
authority may decide that the award of a public contract is preceded by an electronic auction
when the procurement documents can be established with precision.
An electronic auction may be held on the reopening of competition among the parties to a
framework contract as referred to in point (b) of the second subparagraph of point 1.3 and on
the opening for competition of contracts to be awarded under the dynamic purchasing system
referred to in point 9.
The electronic auction shall be based on one of the award methods set out in Article
171167(4).
22.3. The contracting authority which decides to hold an electronic auction shall state that
fact in the contract notice.
The procurement documents shall include the following details:
(a) the values of the features which will be the subject of an electronic auction,
provided that those features are quantifiable and can be expressed in figures or
percentages;
(b) any limits on the values which may be submitted, as they result from the
specifications relating to the subject matter of the contract;
(c) the information which will be made available to tenderers in the course of the
electronic auction and, where appropriate, when it will be made available to them;
(d) the relevant information concerning the electronic auction process including
whether it includes phases and how it will be closed, as set out in point 22.7;
(e) the conditions under which the tenderers will be able to tender and, in
particular, the minimum differences which will, where appropriate, be required when
submitting the tender;
(f) the relevant information concerning the electronic equipment used and the
arrangements and technical specifications for connection.
22.4. All tenderers who have submitted admissible tenders shall be invited simultaneously
by electronic means to participate in the electronic auction using the connections in
accordance with the instructions. The invitation shall specify the date and time of the start of
the electronic auction.
The electronic auction may take place in a number of successive phases. The electronic
auction shall not start sooner than two working days after the date on which invitations are
sent out.
EN 25 EN
22.5. The invitation shall be accompanied by the outcome of a full evaluation of the relevant
tender.
The invitation shall also state the mathematical formula to be used in the electronic auction to
determine automatic re-rankings on the basis of the new prices and/or new values submitted.
That formula shall incorporate the weighting of all the criteria fixed to determine the most
economically advantageous tender, as indicated in the procurement documents. For that
purpose, any ranges shall, however, be reduced beforehand to a specified value.
Where variants are authorised, a separate formula shall be provided for each variant.
22.6. Throughout each phase of an electronic auction the contracting authority shall
instantaneously communicate to all tenderers at least sufficient information to enable them to
ascertain their relative rankings at any moment. It may also, where this has been previously
indicated, communicate other information concerning other prices or values submitted as well
as announce the number of tenderers in any specific phase of the auction. It shall not however
disclose the identities of the tenderers during any phase of an electronic auction.
22.7. The contracting authority shall close an electronic auction in one or more of the
following ways:
(a) at the previously indicated date and time;
(b) when it receives no more new prices or new values which meet the
requirements concerning minimum differences, provided that it has previously stated
the time which it will allow to elapse after receiving the last submission before it
closes the electronic auction;
(c) when the previously indicated number of phases in the auction has been
completed.
22.8. After closing an electronic auction, the contracting authority shall award the contract
on the basis of the results of the electronic auction.
23. Abnormally low tenders
23.1. If, for a given contract, the price or costs proposed in a tender appears to be
abnormally low, the contracting authority shall request in writing details of the constituent
elements of the price or costs which it considers relevant and shall give the tenderer the
opportunity to present its observations.
The contracting authority may, in particular, take into consideration observations relating to:
(a) the economics of the manufacturing process, of the provision of services or of
the construction method;
(b) the technical solutions chosen or the exceptionally favourable conditions
available to the tenderer;
(c) the originality of the tender;
(d) compliance of the tenderer with applicable obligations in the fields of
environmental, social and labour law;
(e) compliance of subcontractors with applicable obligations in the fields of
environmental, social and labour law;
(f) the possibility of the tenderer obtaining State aid in compliance with applicable
rules.
EN 26 EN
23.2. The contracting authority shall only reject the tender where the evidence supplied does
not satisfactorily account for the low price or costs proposed.
The contracting authority shall reject the tender where it has established that the tender is
abnormally low because it does not comply with applicable obligations in the fields of
environmental, social and labour law.
23.3. Where the contracting authority establishes that a tender is abnormally low because
the tenderer has obtained State aid, it may reject the tender on that sole ground only if the
tenderer is unable to prove, within a sufficient time limit fixed by the contracting authority,
that the aid in question was compatible with the internal market within the meaning of Article
107 TFEU.
24. Time limits for receipt of tenders and requests to participate
24.1. The time limits shall be longer than the minimum time limits set out in this point
where tenders can only be drawn up after a visit to the site or after an on-the-spot consultation
of the documents supporting the procurement documents.
The time limits shall be prolonged by five days in any of the following cases:
(a) the contracting authority does not offer direct access free of charge by
electronic means to the procurement documents;
(b) the contract notice is published in accordance with point (b) of point 4.2.
24.2. In open procedures, the time limit for receipt of tenders shall be no less than 37 days
from the day following dispatch of the contract notice.
24.3. In restricted procedures, in competitive dialogue, in competitive procedures with
negotiation, in dynamic purchasing systems and in innovation partnerships, the time limit for
receipt of requests to participate shall be no less than 32 days from the day following dispatch
of the contract notice.  In a dynamic purchasing system, no further time limits for receipt of
requests to participate shall apply once the invitation to tender for the first specific
procurement under the dynamic purchasing system has been sent. 
24.4. In restricted procedures and in competitive procedures with negotiation, the time limit
for receipt of tenders shall be no less than 30 days from the day following dispatch of the
invitation to tender.
24.5. In a dynamic purchasing system, the time limit for receipt of tenders shall be no less
than 10 days from the day following dispatch of the invitation to tender.
24.6. In the procedures after a call for expression of interest referred to in point 13.1, the
time limit shall be:
(a) no less than 10 days from the day following dispatch of the invitation to tender
for receipt of tenders in the case of the procedure referred to in point (a) of point 13.1
and point (b)(i) of point 13.3;
(b) no less than 10 days for receipt of requests to participate and no less than 10
days for receipt of tenders in the case of the two-step procedure referred to in point
(b)(ii) of point 13.3.
24.7. The contracting authority may reduce the time limits for receipt of tenders by five
days for the open or restricted procedures if it accepts that tenders may be submitted by
electronic means.
EN 27 EN
25. Access to procurement documents and time limit to provide additional information
25.1. The contracting authority shall offer direct access free of charge by electronic means
to the procurement documents from the date of publication of the contract notice or, for the
procedures without contract notice or referred to in point 13, from the date of dispatch of the
invitation to tender.
In justified cases, the contracting authority may transmit the procurement documents by other
means it specifies if direct access by electronic means is not possible for technical reasons or
if the procurement documents contain information of a confidential nature. In such cases, the
second subparagraph of point 24.1 shall apply except in urgent cases as provided for in point
26.1.
The contracting authority may impose on economic operators requirements aimed at
protecting the confidential nature of information contained in the procurement documents. It
shall announce those requirements as well as how access to the procurement documents
concerned can be obtained.
25.2. The contracting authority shall provide additional information linked to the
procurement documents simultaneously and in writing to all interested economic operators as
soon as possible.
The contracting authority shall not be bound to reply to requests for additional information
made less than six working days before the deadline for receipt of tenders.
25.3. The contracting authority shall extend the time limit for receipt of tenders where:
(a) it did not provide additional information at the latest six days before the
deadline for the receipt of tenders although the economic operator requested it in
good time;
(b) it makes significant changes to the procurement documents.
26. Time limits in urgent cases
26.1. Where duly substantiated urgency renders impracticable the minimum time limits laid
down in points 24.2 and 24.3 for open or restricted procedures, the contracting authority may
set:
(a) a time limit for the receipt of requests to participate or tenders in open
procedures which shall not be less than 15 days from the date of dispatch of the
contract notice;
(b) a time limit for the receipt of tenders for restricted procedures which shall not
be less than 10 days from the date of dispatch of the invitation to tender.
26.2. In urgent cases, the time limit set out in the first subparagraph of point 25.2 and in
point (a) of point 25.3 shall be four days.
27. Electronic catalogues
27.1. Where the use of electronic means of communication is required, the contracting
authority may require tenders to be presented in the format of an electronic catalogue or to
include an electronic catalogue.
27.2. Where the presentation of tenders in the form of electronic catalogues is accepted or
required, the contracting authority shall:
(a) state so in the contract notice;
EN 28 EN
(b) indicate in the procurement documents all the necessary information
concerning the format, the electronic equipment used and the technical connection
arrangements and specifications for the catalogue.
27.3. Where a multiple framework contract has been concluded following the submission of
tenders in the form of electronic catalogues, the contracting authority may provide that the
reopening of competition for specific contracts takes place on the basis of updated catalogues
by using one of the following methods:
(a) the contracting authority invites contractors to resubmit their electronic
catalogues, adapted to the requirements of the specific contract in question;
(b) the contracting authority notifies contractors that it intends to collect from the
electronic catalogues which have already been submitted the information needed to
constitute tenders adapted to the requirements of the specific contract in question,
provided that the use of that method has been announced in the procurement
documents for the framework contract.
27.4. When using the method referred to in point (b) of point 27.3, the contracting authority
shall notify contractors of the date and time at which they intend to collect the information
needed to constitute tenders adapted to the requirements of the specific contract in question
and shall give contractors the possibility to refuse such collection of information.
The contracting authority shall allow for an adequate period between the notification and the
actual collection of information.
Before awarding the specific contract, the contracting authority shall present the collected
information to the contractor concerned so as to give it the opportunity to contest or confirm
that the tender thus constituted does not contain any material errors.
 new
27.5. Contracting authorities may award contracts based on a dynamic purchasing
system by requiring that offers are to be presented in the format of an electronic
catalogue.
Contracting authorities may also award contracts based on a dynamic purchasing system by
notifying the candidates that they intend to collect from the electronic catalogues, which have
already been submitted, the information needed to constitute tenders adapted to the
requirements of the specific procurement in question.
 2018/1046 (adapted)
 new
28. Opening of tenders and requests to participate
28.1. In open procedures, authorised representatives of tenderers may attend the opening
session  physically or, if foreseen in the procurement documents, remotely via
videoconference .
28.2. Where the value of a contract is equal to or greater than the thresholds referred to in
Article 179175(1), the authorising officer responsible shall appoint a committee to open the
tenders. The authorising officer may waive that obligation on the basis of a risk analysis when
EN 29 EN
reopening competition within a framework contract  , for specific procurements under a
dynamic purchasing system  and for the cases referred to in the second subparagraph of
point 11.1 except points (d) and (g) of that subparagraph.
The opening committee shall be made up of at least two persons representing at least two
organisational entities of the Union institution concerned with no hierarchical link between
them. To avoid any conflict of interests, those persons shall be subject to the obligations laid
down in Article 61.
In the representations or local units referred to in Article 154150 or isolated in a Member
State, if there are no separate entities, the requirement of organisational entities with no
hierarchical link between them shall not apply.
28.3. For a procurement procedure launched on an interinstitutional basis, the opening
committee shall be appointed by the authorising officer responsible from the Union institution
responsible for the procurement procedure.
28.4. The contracting authority shall verify and ensure the integrity of the original tender,
including the financial offer, and of the evidence of date and time of its receipt as provided for
in Article 153149(3) and (5) by any appropriate method.
28.5. In open procedures, where the contract is awarded under the lowest price or lowest
cost methods in accordance with Article 171167(4), the prices quoted in tenders satisfying the
requirements shall be read out loud.
28.6. The written record of the opening of the tenders received shall be signed by the person
or persons in charge of opening or by members of the opening committee. It shall identify
those tenders which comply with Article 153149 and those which do not, and shall give the
grounds on which tenders were rejected as set out in Article 172168(4). That record may be
signed in an electronic system providing sufficient identification of the signatory.
29. Evaluation of tenders and requests to participate
29.1. The authorising officer responsible may decide that the evaluation committee is to
evaluate and rank the tenders on the basis of the award criteria only and that the exclusion and
selection criteria are to be evaluated by other appropriate means guaranteeing the absence of
conflicts of interests.
29.2. For a procurement procedure launched on an interinstitutional basis, the evaluation
committee shall be appointed by the authorising officer responsible from the Union institution
responsible for the procurement procedure. The composition of the evaluation committee
shall reflect, in so far as possible, the interinstitutional character of the procurement
procedure.
29.3. Requests to participate and tenders which are suitable under point 11.2 and neither
irregular under point 12.2 nor unacceptable under point 12.3 shall be considered admissible.
30. Results of the evaluation and award decision
30.1. The outcome of the evaluation shall be an evaluation report containing the proposal to
award the contract. The evaluation report shall be dated and signed by the person or persons
who carried out the evaluation or by the members of the evaluation committee. That report
may be signed in an electronic system providing sufficient identification of the signatory.
If the evaluation committee was not given responsibility to verify the tenders against the
exclusion and selection criteria, the evaluation report shall also be signed by the persons who
were given that responsibility by the authorising officer responsible.
EN 30 EN
30.2. The evaluation report shall contain the following:
(a) the name and address of the contracting authority  (in case of
interinstitutional or joint procurement – the address only of the lead contracting
authority)  , and the subject matter and value of the contract, or the subject matter
and maximum value of the framework contract;
(b) the names of the candidates or tenderers rejected and the reasons for their
rejection by reference to  access to procurement,  a situation referred to in
Article 144141(1) or to selection criteria;
(c) the references to the tenders rejected and the reasons for their rejection by
reference to any of the following:
(i) non-compliance with minimum requirements as set out in point (a) of
Article 171167(1);
(ii) not meeting the minimum quality levels laid down in point 21.3;
(iii) tenders found to be abnormally low as referred to in point 23;
(d) the names of the candidates or tenderers selected and the reasons for their
selection;
(e) the names of the tenderers to be ranked with the scores obtained and their
justifications;
(f) the names of the proposed candidates or successful tenderer and the reasons for
that choice;
(g) if known, the proportion of the contract or the framework contract which the
proposed contractor intends to subcontract to third parties.
30.3. The contracting authority shall take its award decision providing any of the following:
(a) an approval of the evaluation report containing all the information listed in
point 30.2 complemented by the following:
(i) the name of the successful tenderer and the reasons for that choice by
reference to the pre-announced selection and award criteria, including where
appropriate the reasons for not following the recommendation provided in the
evaluation report;
(ii) in the case of negotiated procedure without prior publication,
competitive procedure with negotiation or competitive dialogue, the
circumstances referred to in points 11, 12 and 4039 which justify their use;
(b) where appropriate, the reasons why the contracting authority has decided not to
award a contract.
30.4. The authorising officer may merge the content of the evaluation report and the award
decision into a single document and sign it in any of the following cases:
(a) for procedures below the thresholds referred to in Article 179175(1) where
only one tender was received;
(b) when reopening competition within a framework contract where no evaluation
committee was nominated;
(c) for cases referred to in points (c), (e), (f)(i), (f)(iii), and (h)  and (m)  of the
second subparagraph of point 11.1 where no evaluation committee was nominated.
EN 31 EN
30.5. For a procurement procedure launched on an interinstitutional basis, the decision
referred to in point 30.3 shall be taken by the contracting authority responsible for the
procurement procedure.
31. Information for candidates and tenderers
31.1. The contracting authority shall inform all candidates or tenderers, simultaneously and
individually, by electronic means of decisions reached concerning the outcome of the
procedure as soon as possible after any of the following stages:
(a) the opening phase for the cases referred to in Article 172168(3);
(b) a decision has been taken on the basis of exclusion and selection criteria in
procurement procedures organised in two separate stages;
(c) the award decision.
In each case, the contracting authority shall indicate the reasons why the request to participate
or tender has not been accepted and the available legal remedies.
When informing the successful tenderer, the contracting authority shall specify that the
decision notified does not constitute a commitment on its part.
 new
In cases under (a), only the tenderer directly concerned by the decision is notified. In cases
under (b), the notifications of the decision taken on the basis of exclusion and selection
criteria in a dynamic purchasing system shall be sent individually to the candidates concerned.
 2018/1046
31.2. The contracting authority shall communicate the information provided for in Article
174170(3) as soon as possible and in any case within 15 days of receipt of a request in
writing. When the contracting authority awards contracts on its own account, it shall use
electronic means. The tenderer may also send the request by electronic means.
31.3. When the contracting authority communicates by electronic means, information shall
be deemed to have been received by candidates or tenderers if the contracting authority can
prove to have sent it to the electronic address referred to in the tender or in the request to
participate.
In such case, information shall be deemed to have been received by the candidate or tenderer
on the date of dispatch by the contracting authority.
CHAPTER 2
Provisions applicable to contracts awarded by Union institutions on their own account
32. Central purchasing body
32.1. A central purchasing body may act as any of the following:
(a) as wholesaler by buying, stocking and reselling supplies and services to other
contracting authorities;
EN 32 EN
(b) as intermediary by awarding framework contracts or operating dynamic
purchasing systems that may be used by other contracting authorities as announced
in the initial notice.
32.2. The central purchasing body shall carry out all procurement procedures using
electronic means of communication.
33. Lots
33.1. Whenever appropriate, technically feasible and cost efficient, contracts shall be
awarded in the form of separate lots within the same procedure.
33.2. Where the subject matter of a contract is subdivided into several lots, each one being
the subject of an individual contract, the total value of all the lots shall be taken into account
for the overall evaluation pursuant to the applicable threshold.
Where the total value of all the lots is equal to or greater than the thresholds referred to in
Article 179175(1), Article 167163(1) and Articles 168164 and 169165 shall apply to each of
the lots.
33.3. Where a contract is to be awarded in the form of separate lots, tenders shall be
evaluated separately for each lot. If several lots are awarded to the same tenderer, a single
contract covering those lots may be signed.
 new
34. Multiple sourcing
34.1. Multiple sourcing procurement may be used only where it is necessary to avoid
the over-reliance on a single provider for critical supplies or services, or where it is
necessary to have identical or quasi-identical services performed in parallel by
different contractors.
34.2 When multiple sourcing procurement is used, contracts shall be awarded within
the same procedure. The total value of all foreseen contracts with identical or quasi-
identical subject matter shall be taken into account for the overall evaluation
pursuant to the applicable threshold.
Where the total value of all the contracts to be awarded is equal to or greater than the
thresholds referred to in Article 179(1), Article 167(1) and Articles 168 and 169 shall
apply to each of the contracts.
34.3 The contracting authority shall indicate in the procurement documents the
maximum number of contracts to be awarded. Contracts resulting from a
multiple sourcing procurement shall be awarded by order of ranking as referred
to in point 30.2(e) and shall also be signed in that order unless there are duly
justified reasons.
 2018/1046
 new
3534. Arrangements for estimating the value of a contract
3534.1. The contracting authority shall estimate the value of a contract  in view of
determining the applicable publicity measures set out in Article 167(1) and (2) and choosing
EN 33 EN
the procurement procedure,  based on the total amount payable, including any form of
options and any renewal.
This estimate shall be made at the latest when the contracting authority launches the
procurement procedure.
3534.2. For framework contracts and dynamic purchasing systems the value to be
taken into account shall be the maximum value of all the contracts envisaged during the total
duration of the framework contract or dynamic purchasing system.
For innovation partnerships, the value to be taken into account shall be the maximum
estimated value of the research and development activities to take place during all stages of
the envisaged partnership as well as of the works, supplies or services to be purchased at the
end of the envisaged partnership.
Where the contracting authority provides for payments to candidates or tenderers it shall take
them into account when calculating the estimated value of the contract.
3534.3. For service contracts, account shall be taken of the following:
(a) in the case of insurance services, the premium payable and other forms of
remuneration;
(b) in the case of banking or financial services, the fees, commissions, interest and
other types of remuneration;
(c) in the case of design contracts, the fees, commissions payable and other forms
of remuneration.
3534.4. In the case of service contracts which do not specify a total price or of supply
contracts for leasing, hire, rental or hire purchase of products, the basis for calculating the
estimated contract value shall be:
(a) in the case of fixed-term contracts:
(i) where their duration is 48 months or less in the case of services or 12
months or less in the case of supplies, the total contract value for their duration;
(ii) where their duration is more than 12 months in the case of supplies, the
total value including the estimated residual value;
(b) in the case of contracts without a fixed term or, in the case of services, for a
duration exceeding 48 months, the monthly value multiplied by 48.
3534.5. In the case of service or supply contracts which are awarded regularly or are to
be renewed within a given period, the basis for calculating the estimated contract value shall
be any of the following:
(a) the total actual value of successive contracts of the same type awarded during
the preceding 12 months or the preceding financial year, adjusted, where possible, to
take account of the changes in quantity or value which would occur in the course of
the 12 months following the initial contract;
(b) the total estimated value of successive contracts of the same type to be
awarded during the financial year.
3534.6. In the case of works contracts, account shall be taken not only of the value of
the works but also of the estimated total value of the supplies and services needed to carry out
the works and made available to the contractor by the contracting authority.
EN 34 EN
3534.7. In the case of concession contracts, the value shall be the estimated total
turnover of the concessionaire generated over the duration of the contract.
The value shall be calculated using an objective method specified in the procurement
documents, taking into account in particular:
(a) the revenue from the payment of fees and fines by the users of the works or
services other than those collected on behalf of the contracting authority;
(b) the value of grants or any other financial advantages from third parties for the
performance of the concession;
(c) the revenue from sales of any assets which are part of the concession;
(d) the value of all the supplies and services that are made available to the
concessionaire by the contracting authority provided that they are necessary for
executing the works or services;
(e) the payments to candidates or tenderers.
3635. Standstill period before signature of the contract
3635.1. The standstill period shall run from either of the following dates:
(a) the day after the simultaneous dispatch of the notifications to successful and
unsuccessful tenderers by electronic means;
(b) where the contract or framework contract is awarded pursuant to point (b) of
the second subparagraph of point 11.1, the day after the award notice referred to in
point 2.4 has been published in the Official Journal of the European Union.
If necessary, the contracting authority may suspend the signature of the contract for additional
examination if this is justified by the requests or comments made by unsuccessful or
aggrieved candidates or tenderers or by any other relevant information received during the
period set out in Article 179175(3). In the case of suspension all the candidates or tenderers
shall be informed within three working days following the suspension decision.
Where the contract or framework contract cannot be signed with the successful envisaged
tenderer, the contracting authority may award it to the following best tenderer.
3635.2. The period set out in point 3635.1 shall not apply in the following cases:
(a) any procedure where only one tender has been submitted;
(b) specific contracts based on a framework contract;
(c) dynamic purchasing systems;
(d) negotiated procedure without prior publications referred to in point 11 except
for contracts awarded in accordance with point (b) of the second subparagraph of
point 11.1.
CHAPTER 3
Procurement in the field of external actions
3736. Special provisions relating to thresholds and the arrangements for awarding
contracts in the field of external actions
Point 2, with the exception of point 2.5, points 3, 4 and 6, point (a) and points (c) to (f) of
point 12.1, point 12.4, point 13.3, points 14 and 15, points 17.43to 17.87, points 20.4 and
23.3, point 24, points 25.2 and 25.3, points 26, 28, and 29, with the exception of point 29.3,
EN 35 EN
shall not apply to public contracts concluded by the contracting authorities referred to in
Article 182178(2) or on their behalf. Points 32, 33 and 3534 shall not apply to procurement in
the field of external actions. Point 3635 shall apply to procurement in the field of external
actions. For the purposes of the second subparagraph of point 3635.1, the duration of the
standstill period shall be the one set out in Article 182178(1).
Implementation of the procurement provisions under this Chapter shall be decided by the
Commission, including as regards the appropriate controls to be applied by the authorising
officer responsible where the Commission is not the contracting authority.
3837. Advertising
3837.1. If applicable, the prior information notice for calls for tender following the
restricted procedure or the open procedure as referred to, respectively, in points (a) and (b) of
point 3938.1, shall be sent to the Publications Office by electronic means as early as possible.
3837.2. The award notice shall be sent when the contract is signed except where, if still
necessary, the contract was declared secret or where the performance of the contract must be
accompanied by special security measures, or when the protection of the essential interests of
the Union or the beneficiary country so requires, and where the publication of the award
notice is deemed not to be appropriate.
3938. Thresholds and procedures
3938.1. The procurement procedures in the field of external actions shall be as follows:
(a) the restricted procedure as provided for in point (b) of Article 168164(1);
(b) the open procedure as provided for in point (a) of Article 168164(1);
(c) the local open procedure;
(d) the simplified procedure;
3938.2. The use of procurement procedures according to thresholds shall be as follows:
(a) the open or restricted procedure may be used for:
(i) service and supply contracts and service concession contracts with a
value of at least EUR 300000;
(ii) works contracts and works concessions contracts with a value of at
least EUR 5000000;
(b) the local open procedure may be used for:
(i) supply contracts with a value of at least EUR 100000 and less than
EUR 300000;
(ii) works contracts and works concessions contracts with a value of at
least EUR 300000 and less than EUR 5000000;
(c) the simplified procedure may be used for:
(i) service contracts, service concession contracts, works contracts and
works concessions contracts with a value of less than EUR 300000;
(ii) supply contracts with a value of less than EUR 100000;
(d) contracts with a value of less than or equal to EUR 20000 may be awarded on
the basis of a single tender;
EN 36 EN
(e) payments of amounts less than or equal to EUR 2500 in respect of items of
expenditure may be carried out simply as payment against invoices, without prior
acceptance of a tender.
3938.3. In the restricted procedure referred to in point (a) of point 3938.1, the contract
notice shall state the number of candidates who will be invited to submit tenders. For service
contracts at least four candidates shall be invited. The number of candidates allowed to submit
tenders shall be sufficient to ensure genuine competition.
The list of selected candidates shall be published on the Commission’s website.
If the number of candidates satisfying the selection criteria or the minimum capacity levels is
less than the minimum number, the contracting authority may invite to submit a tender only
those candidates who satisfy the criteria to submit a tender.
3938.4. Under the local open procedure referred to in point (c) of point 3938.1, the
contract notice shall be published at least in the official gazette of the recipient State or in any
equivalent publication for local invitations to tender.
3938.5. Under the simplified procedure referred to in point (d) of point 3938.1, the
contracting authority shall draw up a list of at least three tenderers of its choice, without
publication of a notice.
Tenderers for the simplified procedure may be chosen from a list of vendors as referred to in
point (b) of point 13.1 advertised by a call for expression of interest.
If, following consultation of the tenderers, the contracting authority receives only one tender
that is administratively and technically valid, the contract may be awarded provided that the
award criteria are met.
3938.6. For legal services not covered in point (h) of the second subparagraph of point
11.1, the contracting authorities may use the simplified procedure, whatever is the estimated
value of the contract.
4039. Use of the negotiated procedure for service, supply and works contracts
4039.1. Contracting authorities may use the negotiated procedure with a single tender
in the following cases:
(a) where the services are entrusted to public-sector bodies or to non-profit
institutions or associations and relate to activities of an institutional nature or are
designed to provide assistance to people in the social field;
(b) where the tender procedure has been unsuccessful, that is to say, where no
qualitatively and/or financially worthwhile tender has been received, in which case,
after cancelling the tender procedure, the contracting authority may negotiate with
one or more tenderers of its choice, from among those that took part in the invitation
to tender, provided that the procurement documents are not substantially altered;
(c) where a new contract has to be concluded after early termination of an existing
contract.
4039.2. For the purposes of point (c) of the second subparagraph of point 11.1,
operations carried out in a crisis shall be considered to satisfy the test of extreme urgency. The
authorising officer by delegation, where appropriate in concertation with the other authorising
officers by delegation concerned, shall establish that a situation of extreme urgency exists and
shall review his or her decision regularly having regard to the principle of sound financial
management.
EN 37 EN
4039.3. Activities of an institutional nature referred to in point (a) of point 4039.1 shall
include services directly linked to the statutory mission of the public sector bodies.
4140. Tender specifications
By way of derogation from point 16.3, for all procedures involving a request to participate,
the tender specifications may be split according to the two stages of the procedure and the
first stage may contain only the information referred to in points (a) and (f) of point 16.3.
4241. Time limits for procedures
4241.1. For service contracts, the minimum time between the day following the date of
dispatch of the letter of invitation to tender and the final date for receipt of tenders shall be 50
days. However, in urgent cases other time limits may be authorised.
4241.2. Tenderers may put questions in writing before the closing date for receipt of
tenders. The contracting authority shall provide the answers to the questions before the
closing date for receipt of tenders.
4241.3. In restricted procedures, the time limit for receipt of requests to participate
shall be no less than 30 days from the date following that on which the contract notice is
published. The period between the date following that on which the letter of invitation is sent
and the final date for the receipt of tenders shall be no less than 50 days. However, in certain
exceptional cases other time limits may be authorised.
4241.4. In open procedures, the time limits for receipt of tenders, running from the date
following that on which the contract notice is published, shall be at least:
(a) 90 days for works contracts;
(b) 60 days for supply contracts.
However, in certain exceptional cases other time limits may be authorised.
4241.5. In local open procedures, the time limits for receipt of tenders, running from
the date when the contract notice is published, shall be at least:
(a) 60 days for works contracts;
(b) 30 days for supply contracts.
However, in certain exceptional cases other time limits may be authorised.
4241.6. For the simplified procedures referred to in point (d) of point 3938.1,
candidates shall be allowed at least 30 days from the date of dispatch of the letter of invitation
to tender in which to submit their tenders.
_____________
 2018/1046
ANNEX II
Correlation Table

Correlation table
EN 38 EN
Regulation (EU, Euratom) No
2018/1046
This Regulation
Article 1 Article 1
Article 2 Article 2
Article 3 Article 3
Article 4 Article 4
Article 5 Article 5
Article 6 Article 6
Article 7 Article 7
Article 8 Article 8
Article 9 Article 9
Article 10 Article 10
Article 11 Article 11
Article 12 Article 12
Article 13 Article 13
Article 14 Article 14
Article 15 Article 15
Article 16 Article 16
Article 17 Article 17
Article 18 Article 18
Article 19 Article 19
Article 20 Article 20
Article 21 Article 21
Article 22 Article 22
Article 23 Article 23
Article 24 Article 24
Article 25 Article 25
EN 39 EN
Article 26 Article 26
Article 27 Article 27
Article 28 Article 28
Article 29 Article 29
Article 30 Article 30
Article 31 Article 31
Article 32 Article 32
Article 33 Article 33
Article 34 Article 34
Article 35 Article 35
Article 36 Article 36
Article 37 Article 37
Article 38 Article 38
Article 39 Article 39
Article 40 Article 40
Article 41 Article 41
Article 41(5) point (g) Article 218(1)
Article 41(5) point (j) Article 253(1)(g)
Article 41(8)(a) Article 22(1)(c)
Article 41(8)(b) Article 41(3)(d)
Article 42 Article 42
Article 43 Article 43
Article 44 Article 44
Article 45 Article 45
Article 46 Article 46
Article 47 Article 47
Article 48 Article 48
EN 40 EN
Article 49 Article 49
Article 50 Article 50
Article 51 Article 51
Article 52 Article 52
Article 53 Article 53
Article 54 Article 54
Article 55 Article 55
Article 56 Article 56
Article 57 Article 57
Article 58 Article 58
Article 59 Article 59
Article 60 Article 60
Article 61 Article 61
Article 62 Article 62
Article 63 Article 63
Article 64 Article 64
Article 65 Article 65
Article 66 Article 66
Article 67 Article 67
Article 68 Article 68
Article 69 Article 69
Article 70 Article 70
Article 71 Article 71
Article 72 Article 72
Article 73 Article 73
Article 74 Article 74
Article 75 Article 75
EN 41 EN
Article 76 Article 76
Article 77 Article 77
Article 78 Article 78
Article 79 Article 79
Article 80 Article 80
Article 81 Article 81
Article 82 Article 82
Article 83 Article 83
Article 84 Article 84
Article 85 Article 85
Article 86 Article 86
Article 87 Article 87
Article 88 Article 88
Article 89 Article 89
Article 89(1) Article 88 (1)
Article 90 Article 90
Article 91 Article 91
Article 92 Article 92
Article 93 Article 93
Article 94 Article 94
Article 95 Article 95
Article 96 Article 96
Article 97 Article 97
Article 98 Article 98
Article 99 Article 99
Article 100 Article 100
Article 101 Article 101
EN 42 EN
Article 102 Article 102
Article 103 Article 103
Article 103a Article 104
Article 104 Article 105
Article 105 Article 106
Article 106 Article 107
Article 107 Article 109
Article 109 Article 110
Article 110 Article 111
Article 111 Article 112
Article 112 Article 113
Article 113 Article 114
Article 114 Article 115
Article 115 Article 116
Article 116 Article 117
Article 117 Article 118
Article 119 Article 120
Article 120 Article 121
Article 121 Article 122
Article 122 Article 123
Article 123 Article 124
Article 125 Article 126
Article 126 Article 127
Article 127 Article 128
Article 128 Article 129
Article 129 Article 130
Article 129a Article 131
EN 43 EN
Article 130 Article 132
Article 131 Article 133
Article 132 Article 134
Article 133 Article 135
Article 134 Article 136
Article 134a Article 137
Article 135 Article 138
Article 136 Article 139
Article 137 Article 140
Article 138 Article 141
Article 139 Article 142
Article 140 Article 143
Article 141 Article 144
Article 142 Article 145
Article 143 Article 146
Article 143a Article 147
Article 144 Article 148
Article 145 Article 149
Article 146 Article 150
Article 147 Article 151
Article 148 Article 152
Article 149 Article 153
Article 150 Article 154
Article 151 Article 155
Article 152 Article 156
Article 153 Article 157
Article 154 Article 158
EN 44 EN
Article 155 Article 159
Article 156 Article 160
Article 157 Article 161
Article 158 Article 162
Article 159 Article 163
Article 160 Article 164
Article 161 Article 165
Article 162 Article 166
Article 163 Article 167
Article 164 Article 168
Article 165 Article 169
Article 166 Article 170
Article 167 Article 171
Article 168 Article 172
Article 169 Article 173
Article 170 Article 174
Article 171 Article 175
Article 172 Article 176
Article 173 Article 177
Article 174 Article 178
Article 175 Article 179
Article 176 Article 180
Article 177 Article 181
Article 178 Article 182
Article 179 Article 183
Article 180 Article 184
Article 181 Article 185
EN 45 EN
Article 182 Article 186
Article 183 Article 187
Article 184 Article 188
Article 185 Article 189
Article 186 Article 190
Article 187 Article 191
Article 188 Article 192
Article 189 Article 193
Article 190 Article 194
Article 191 Article 195
Article 192 Article 196
Article 193 Article 197
Article 194 Article 198
Article 195 Article 199
Article 196 Article 200
Article 197 Article 201
Article 198 Article 202
Article 199 Article 203
Article 200 Article 204
Article 201 Article 205
Article 202 Articles 206
Article 203 Article 207
Article 204 Article 208
Article 205 Article 209
Article 206 Article 210
Article 207 Article 211
Article 208 Article 212
EN 46 EN
Article 209 Article 213
Article 210 Article 214
Article 211 Article 215
Article 212 Article 216
Article 213 Article 217
Article 214 Article 218
Article 215 Article 219
Article 215(2) Article 213(5)
Article 216 Article 220
Article 217 Article 221
Article 218 Article 222
Article 219 Article 223
Article 220 Article 224
Article 221 Article 225
Article 222 Article 226
Article 223 Article 227
Article 224 Article 228
Article 225 Article 229
Article 226 Article 230
Article 227 Article 231
Article 228 Article 232
Article 229 Article 233
Article 230 Article 234
Article 231 Article 235
Article 232 Article 236
Article 233 Article 237
Article 234 Article 238
EN 47 EN
Article 235 Article 239
Article 235a Article 240
Article 236 Article 241
Article 237 Article 242
Article 238 Article 243
Article 238a Article 244
Article 239 Article 245
Article 240 Article 246
Article 241 Article 247
Article 242 Article 248
Article 243 Article 249
Article 244 Article 250
Article 245 Article 251
Article 246 Article 252
Article 247 Article 253
Article 248 Article 254
Article 249 Article 255
Article 250 —
Article 251 Article 256
Article 252 Article 257
Article 253 Article 258
Article 254 Article 259
Article 255 Article 260
Article 256 Article 261
Article 257 Article 262
Article 258 Article 263
Article 259 Article 264
EN 48 EN
Article 260 Article 265
Article 261 Article 266
Article 262 Article 267
Article 263 Article 268
Article 264 Article 269
Article 265 Article 270
Article 266 Article 271
Article 267 Article 272
Article 268 Article 273
Article 269 Article 274
Article 270 —
Article 271 —
Article 272 —
Article 273 —
Article 274 —
Article 275 —
Article 276 —
Article 277 —
Article 278 —
Article 279 Article 275
Article 280 Article 276
Article 281 Article 277
Article 282 Article 278


EN EN
EUROPEAN
COMMISSION
Brussels, 16.5.2022
COM(2022) 223 final
2022/0162 (COD)
Proposal for a
REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
on the financial rules applicable to the general budget of the Union (recast)
Offentligt
KOM (2022) 0223 - Forslag til forordning
Europaudvalget 2022
EN 1 EN
EXPLANATORY MEMORANDUM
1. CONTEXT OF THE PROPOSAL
• Reasons for and objectives of the proposal
The Financial Regulation1
lays down the principles and general financial rules for establishing
and implementing the EU budget and controlling EU finances. The 2018 Financial Regulation
is the result of a major revision, incorporating the previous Rules of Application into a single
rulebook. The revision increased flexibility, simplified financial rules considerably and paved
the way for the proposals under the 2021-2027 multiannual financial framework (MFF).
These simpler rules need time to harness their full potential for the implementation of the
2021-2027 programmes and instruments, for example on the single audit approach, cross-
reliance on audits and assessments, simplified cost options, reduced administrative burden,
and the focus on results. Changing financial rules too often creates uncertainty for recipients
of EU funds.
Therefore, the Commission is now proposing a targeted amendment, aiming to strike the
right balance by focusing on changes that are really necessary. The main reason for this
revision is the need to align the Financial Regulation with the MFF package, to maintain a
single rulebook governing the expenditure of the Union, meaning that all general financial
rules are included in the Financial Regulation. This will provide greater legal certainty for
Union institutions and recipients of Union funds. The proposal also reflects declarations made
by the EU institutions in the context of the MFF.
In addition, the proposal includes targeted improvements and simplifications. These have
been identified since the entry into force of the 2018 Financial Regulation and some of them
respond to recent events and trends. Improvements build on the lessons learned from the
COVID-19 pandemic and focus on crisis management. They also aim to better protect EU
financial interests (for example by making more use of digitalisation), better contribute to the
achievement of the EU policy objectives and to achieve additional simplification for
recipients of Union funds.
• Consistency with existing policy provisions in the policy area
This proposal comes after the adoption of the MFF package, to further improve the rules to be
used in the implementation of the 2021-2027 programmes and instruments, and beyond.
The proposal reflects certain derogations to the current Financial Regulation that the Union
legislator decided during the MFF negotiations, notably on sectoral legislation. Simplifying
and improving EU financial rules should also increase the policies’ impact and their results on
the ground.
1
Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on
the financial rules applicable to the general budget of the Union, amending Regulations (EU) No
1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU)
No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing
Regulation (EU, Euratom) No 966/2012 (OJ L 193, 30.7.2018, p. 1).
EN 2 EN
2. LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY
• Legal basis
The proposal is based on Article 322(1) of the Treaty on the Functioning of the European
Union (TFEU).
• Subsidiarity (for non-exclusive competence)
The adoption of EU general financial rules falls under the exclusive competence of the EU.
• Proportionality
This proposal aligns the Financial Regulation with the 2021-2027 MFF package and includes
targeted improvements and simplifications. It does not contain rules that would not be
necessary to achieve the objectives of the Treaty.
3. RESULTS OF EX-POST EVALUATIONS, STAKEHOLDER
CONSULTATIONS AND IMPACT ASSESSMENTS
• Stakeholder consultations
A public consultation on the proposed amendment of the Financial Regulation was held from
July to October 2021, receiving 38 contributions. The contributions came from a wide range
of stakeholders, including the general public, Member State authorities, international
organisations, non-governmental organisations (NGOs) and business associations.
On strengthening the protection of the Union financial interests, most respondents would
support additional transparency and protection measures. They considered flexibility and
proportionality to be necessary, and saw confidentiality, data protection and consistent use of
existing tools as important. Participants generally welcomed possible improvements of the
early-detection and exclusion system (EDES). There was general support for the Commission
to perform appropriate due diligence to ensure that entrusted entities comply with applicable
Union law and agreed international and Union standards. Finally, stakeholders wanted to
strengthen the Financial Regulation’s role in preventing conflicting professional interests of
candidates or tenderers. However, internal guidelines to EU staff could also play a role in this.
The participants in the public consultation agreed on the importance of simplifying and
clarifying certain rules on programme implementation to reduce administrative burden.
Stakeholders welcomed measures for the following topics: (i) EU security and strategic
autonomy; (ii) financial instruments, budgetary guarantees and financial assistance, where
there is clear support for streamlining reporting obligations; and (iii) digital controls and
audits, where stakeholders acknowledged that human oversight should be maintained.
On crisis management, participants in the consultation encouraged the approach of building
on lessons learned from the COVID-19 crisis to improve procurement rules. Stakeholders
elaborated on possible changes, for example additional flexibility to conclude contract
amendments, the acceptance of electronic documents, and facilitating support to global
initiatives and programmes.
The Commission has carefully considered this feedback and reflected most of it in the draft
proposal.
EN 3 EN
• Impact assessment
In line with the Commission’s statement on future revisions of the Financial Regulation2
, no
impact assessment is required. The Financial Regulation provides the general rules and the
toolbox for the implementation of EU spending programmes and instruments. Therefore,
revisions of the legislation do not have any direct economic, environmental or social impacts
which could effectively be analysed in an impact assessment. The value added of impact
assessments comes when making policy choices on specific spending programmes and
instruments, which have to comply with the regulatory framework provided by the Financial
Regulation. Instead, the Commission has carried out a public consultation for this proposal,
which is common practice. The Commission has also build on the operational experience and
lessons learned, in particular to identify and analyse the issues to be addressed and the added
value of Union involvement.
• Regulatory fitness and simplification
The revision of the Financial Regulation does not fall under the regulatory fitness and
performance programme (REFIT). However, by responding to the need to simplify, improve
and align EU financial rules with the 2021-2027 MFF package, the revision contributes
significantly to the better regulation agenda. The proposed approach is fully in line with the
better regulation framework and the Commission’s work on simplification.
For example, the proposal includes a reference to digital audits and emerging technologies to
encourage their wider use, while keeping flexibility. The proposal also includes lessons
learned from COVID-19 on procurement (e.g. joint procurement, procurement on behalf of
the Member States, use of a central purchasing body, multiple sourcing for the same type of
goods or services, electronic invoicing and better rules on external experts). It also contains
simplification measures for grants (e.g. simplified forms of grants, simpler rules for use of
volunteers, simpler calculation to show compliance with the no-profit principle, and simpler
process for granting humanitarian aid). The ultimate goal of all these measures is to reduce
the administrative burden for applicants and recipients of EU funds, without creating
additional risks for the sound financial management of the EU budget.
The proposal does not exempt micro-enterprises from its scope. Such enterprises can be
beneficiaries of EU funds and must therefore be subject to the general financial rules. The
rules for the 2021-2027 funding period already make it easier for micro-enterprises to
participate. For example, the Commission recently used the Financial Regulation’s rules on
simplified forms of funding to adopt a decision allowing owners of micro-enterprises to
declare their staff costs as predefined unit costs under any funding programme, without need
to provide evidence for the rates declared. Moreover, in certain areas, the proposal reduces
costs for businesses, which are often micro-, small and medium-sized enterprises (MSMEs).
The proposal aims to strengthen the implementation of the principle of proportionality by
inter alia relying on the due diligence of partners implementing the budget under indirect
management. This would enable a more flexible approach to MSMEs. More generally, many
of the targeted simplification measures should benefit all enterprises and thus also small to
medium-sized enterprises.
• Fundamental rights
The proposal complies with the Charter of Fundamental Rights of the European Union.
2
2018/C 267 I/01.
EN 4 EN
4. BUDGETARY IMPLICATIONS
The proposal does not have budgetary implications.
5. OTHER ELEMENTS
• Detailed explanation of the specific provisions of the proposal
1.1. Alignment with the MFF and simplification
 Alignment with the MFF (general): some references to the basic acts of 2021-2027
and other legislation are added to the Financial Regulation. In addition, to ensure
smooth implementation of the MFF Regulation3
, certain derogations from the
budgetary principles set out in the sectoral basic acts are proposed to be reflected in
the Financial Regulation in line with the single rulebook approach (Articles 12, 14,
15 and 18, Article 32(2), Article 41(2), Article 44(1) and (3), Article 48(2),
Article 54, Article 96(1) and (2), Article 97(3), Article 106(1), Article 115(3),
Article 214(3), Article 250(1)(b) and Article 253(1)(c) of the Financial Regulation).
Moreover, to follow up on the joint declaration on the potential inclusion of the
content of the General Conditionality Regulation4
, a reference to this Regulation is
added under Title II on the principles from which sectoral legislation cannot derogate
(Article 6).
 Borrowing and lending: the proposal aims to enhance reporting in line with the
joint declaration 2020/C 444 I/065
, in order to increase transparency and facilitate
cooperation with the budgetary authority. The proposed amendment streamlines the
reporting obligations for borrowing and lending operations. It codifies the current
practice by including in the document annexed to the section of the budget relating to
the Commission a comprehensive overview of the Commission’s borrowing and
lending operations (Article 52(1)).
 Assigned revenue: the proposal aims to increase the transparency and visibility of
external assigned revenue in the documents accompanying the budget, in line with
the joint declaration (Article 22(1) and Article 41(3) and (8)). It also aims to facilitate
the management of additional contributions (including voluntary ones) from Member
States (Article 21(2)), thus avoiding the need to request payments from Member
States before actual payment needs arise.
 Financial instruments and budgetary guarantees: the proposal aims to enhancing
legal clarity by: (i) addressing inconsistencies and redundancies in the current
Financial Regulation; (ii) better reflecting the functioning of provisioning and of
budgetary guarantees; and (iii) updating relevant rules (Article 2(9), new
Article 2(15), new Article 2(33), new Article 212(3), Article 212(5), Article 213(4),
Article 221 and Article 223(6), and new Article 213(5)).
3
Council Regulation (EU, Euratom) 2020/2093 of 17 December 2020 laying down the multiannual
financial framework for the years 2021 to 2027, (OJ L 433I , 22.12.2020, p. 11).
4
Appendix to the Communication from the Commission to the European Parliament pursuant to Article
294(6) of the Treaty on the Functioning of the European Union concerning the position of the Council
on the adoption of a Regulation of the European Parliament and of the Council on a general regime of
conditionality for the protection of the Union budget (COM(2020) 843 final).
5
Joint declaration of the European Parliament, the Council and the Commission on reassessing the
external assigned revenue and borrowing and lending provisions in the Financial Regulation
(2020/C 444 I/06).
EN 5 EN
 In addition, the proposal streamlines reporting to avoid duplications and
inconsistencies. It strengthens reporting obligations in a working document attached
to the draft budget and the integrated financial report under Article 253(1). This
streamlining also means that current Article 250 must be deleted. Finally, the
proposal strengthens Article 218 by moving certain provisions of former
Article 41(5) to Article 218. This move makes sure that it is not necessary to prepare
two parallel reports on the common provisioning fund with similar content (new
Article 41(5)(g), Article 210(3) and Article 218).
 The proposal also clarifies how the provisioning and budgetary guarantees interact
with the definitions and rules on budgetary commitments, legal commitments,
recipients and publication of information on recipients (Article 2(38) and (58),
Article 7(4), Article 10(3), Article 38(3)(c), Article 112(2), Article 113(1)(a),
Article 113(4), Article 115(2) and Article 163).
1.2. Crisis management, modernisation and simplification
 Non-financial donations by EU institutions: the proposal includes a new
instrument reflecting current practice. It will provide a framework for the EU
institutions to donate goods, services, supplies or works. It will also provide a stable
legal basis in particular for future emergency situations, more transparency,
accountability and legal certainty for recipients (Article 2(1), (2), (3), (38), (50) and
(58), Article 133, Article 154(3) and new Article 244).
 Prizes: similar to the introduction of non-financial donations, the EU institutions
should also be able to award prizes which are not financial, such as vouchers, tickets
and trips. This is also important for example in order to allow contests among young
people who do not have a bank account in their Member State, but who can easily
receive their reward in a practical form. The introduction of this possibility requires
small modifications in Articles 2(52), 210(4) and 211(1).
 Procurement and experts: the proposal adapts the procurement rules that apply in
crisis management situations to enable EU institutions or bodies to procure on behalf
of Member States or to act as a central purchasing body. This central purchasing
body would be able to donate or resell supplies and services to Member States, and
launch joint procurement procedures, although the EU institutions would not be
acquiring services and supplies for themselves (Article 169(1) and (2), new
Article 169(3), and point 11.1(f) and point 12.2(a) of Annex I). The proposal also
updates the definition of crisis to include public and animal health, food safety
emergency situations and global health threats such as pandemics (Article 2(22)).
Other simplification measures and technical corrections and updates enable multi-
sourcing contracts, correct inconsistencies and omissions, and clarify digitisation of
procurement procedures (new Article 2(46), Article 2(76), Article 164(5),
Article 168(3), Article 171(1), Article 173(1), Article 174(2) and (3), Article 175,
and point 1.2, point 6.2, point 6.3, point 6.4, point 6.6, point 9.3, point 9.4, point 9.5,
point 11.1(a) and (c), point 11.1(h)(iv), point 11.1(j) and (m), point 11.2,
point 16.3(f) and (g), point 18.1, point 18.7, point 19.2, point 20.2, point 21.1,
point 24.3, point 27, point 28.1, point 28.2, new point 29.4, point 30.2, point 31.1,
new point 34, point 35.1 and point 39.3 of Annex I).
The proposals further align the procurement rules of the Financial Regulation with
Directive 2014/24/EU on public procurement and Directive 2014/55/EU on
electronic invoicing. For example, the proposal clarifies time limits that apply to
EN 6 EN
dynamic purchasing systems, and includes the possibility to assess – as award criteria
– qualifications and experience of staff assigned to perform the contract
(Article 117(3), Article 176(2), new Article 176(4) and (5), and Article 179(1)).
The proposal also responds to the need for more flexible rules for Union delegations
in third countries, factoring in local market conditions and practices of Member
States. Therefore, the threshold for and the rules on market access are aligned with
those that currently apply to external action procurement. In addition, Union
delegations that award contracts on their own account would be allowed to accept,
for example, submission of application documents by hand delivery (Article 153(5)).
It is also proposed to apply the measures taken under the International Procurement
Instrument6
(IPI, not yet adopted) to EU institutions’ procurement. Contracting
authorities will have to apply IPI measures (in a form of score adjustment to bids
received from or an exclusion of economic operators established in certain third
countries) in the same manner as contracting authorities and contracting entities of
Member States once the IPI Regulation enters into force and IPI measures are
adopted and published in the Official Journal – the EU institutions should lead by
example and apply the same rules (Article 179(1), new , and point 14 of Annex I).
The proposal responds to the need for simplification of procurement procedures for
buildings. Furthermore, the proposal excludes from the scope of the procurement
rules of this Regulation the authentication services provided by notaries, includes the
possibility of having negotiated procedures without prior publication for services
provided by Member State organisations and extends the scope for the use of a
negotiated procedure without prior publication of a contract notice following an
unsuccessful competitive procedure with negotiation (Article 164 and point 6 of the
Annex I).
Under current case-law7
, tenderers have to provide evidence of the selection and
exclusion criteria they have used before they take a decision to award a tender. The
proposal ensures that the Financial Regulation is aligned with case-law on this
(Article 2(51) and point 18.4 of Annex I).
The recitals highlight current rules on green public procurement.
Finally, the proposal makes rules for experts more comprehensive and aligns them
with market reality. This would enable Union institutions to compete with
remunerations offered by other players on the market when contracting remunerated
external experts. New rules would also enable the Commission to use lists of experts
for a longer time (Article 242).
 Grants: the proposal includes technical updates, simplification, clarifications and
corrections. It clarifies rules on simplified forms of grants (Article 184(3) and
Article 187) and lays down that the 50% limit for volunteers’ costs applies to the
total financing of an action (Article 194(2)).
Moreover, the proposal clarifies that an adversarial procedure is not systematically
required to reject a participant from an award procedure (Article 135).
6
Amended proposal for a Regulation of the European Parliament and of the Council on the access of
third-country goods and services to the Union’s internal market in public procurement and procedures
supporting negotiations on access of Union goods and services to the public procurement markets of
third countries (COM(2016) 34 final – 2012/0060(COD)).
7
Judgment of 8 July 2020, T-661/18, Securitec v Commission, EU:T:2020:319.
EN 7 EN
The proposal also simplifies calculations under the no-profit principle
(Article 196(4)) and the provision of financial support to third parties for special
cases (Article 208, third subparagraph).
To increase transparency, a definition of NGOs is added, while grant applicants
would need to declare their legal status and confirm whether they are NGOs (new
Article 2(46) and Article 200(1)(a)).
Finally, the definition and use of ‘public contracts’ under Title VIII are corrected
(Article 2(16) and Article 205(1) and (2)).
 Donations to the EU institutions: the proposal allows deciding faster whether to
accept or reject donations when a rapid reaction is needed, in exceptional
circumstances and with appropriate safeguards, where such donations are made for
the purposes of humanitarian aid, emergency support, civil protection or crisis
management aid (Article 25(3)).
 Digitalisation: the proposal supports the Commission’s commitment to be digital by
default. It increases the efficiency and quality of controls and audits with the help of
digitalisation and emerging technologies such as data-mining, machine learning,
robotic process automation and artificial intelligence. Giving these aspects more
visibility should lead to wider and more consistent use of digital audits and controls.
This, in turn, should increase the level of assurance, while decreasing the cost of
audits and controls (Article 36, Article 63(4)(a), Article 74(5) and (6),
Article 150(1)).
The proposal also aims to improve the quality and interoperability of data on
recipients of Union funding for controls and audits, including through the use of a
single integrated IT system for data-mining and risk-scoring (further details under
point 3 below).
Certain rules and procedures on procurement and experts should be amended to
reflect progress on digitalisation.
 Green transition: this proposal also aims to adjust the Financial Regulation to
ensure that budget implementation effectively helps achieve the European Green
Deal. To this end, an explicit reference to the do-no-significant-harm principle
should be inserted in Article 33(2), in line with the Commission’s commitment to
sustainable financing and the green transition.
Furthermore, to facilitate the greening of EU buildings, the possibility to use loans to
finance building renovation is inserted in Article 271.
Finally, when relevant, calls for tenders in public procurement procedures should
include green award or selection criteria to incentivise economic operators to offer
more sustainable options.
In line with Article 6(4) of the Climate Law, the Commission considers that the
proposals above are consistent with the climate-neutrality objective set out in Article
2(1) of the Climate law, as well as the Union 2030 and 2040 climate targets. These
proposals are also consistent with ensuring progress on adaptation, as referred to in
Article 5 of the Climate Law, and aligned with the objectives of the Climate law.
1.3. Enhanced protection of the EU’s financial interests and indirect management
 Early-detection and exclusion system: it is proposed to strengthen the system by
better targeting its application to funds under both shared management and direct
EN 8 EN
management where funds are disbursed as financial contributions to Member States,
for instance under the Recovery and Resilience Facility8
. The objective is to prevent
Member State authorities from selecting fraudulent economic operators to carry out
projects, and to better protect the Union budget against serious misconduct without
waiting for the final outcome of national procedures. On the cross-territorial
dimension of the implementation of projects, it is proposed that exclusion of entities
and persons at Union level applies to all Union funding for project implementation
across all Member States. Such exclusion would be subject to several limitations and
safeguards. Its scope would be limited to an exhaustive list of the most serious forms
of misconduct (e.g. corruption, fraud, money laundering and terrorism) found in: (i) a
final Union audit, a report of the European Anti-Fraud Office (OLAF) or an
investigation by the European Public Prosecutor’s Office (EPPO); or (ii) a national
audit, judgment or administrative decision (Article 138(2), Article 139(1) and
Article 145(5)).
In addition to the above, autonomous grounds for exclusion are added, based on the
refusal to cooperate in investigations, checks or audits carried out by an authorising
officer, OLAF, EPPO or the Court of Auditors and on the incitement to hatred or
discrimination (new Article 139(1)(i) and 139(1)(c)(vi), respectively). It is also
proposed to explicitly mention the breach of conflict of interest as an autonomous
ground of exclusion within the notion of grave professional misconduct (Article
139(1)(c)(iv)). An expedited procedure is proposed for cases whosenature or
circumstances require it (new Article 139(6)). The proposal also includes the
possibility to exclude beneficial owners and affiliated entities if the requirements to
attribute liability are considered fulfilled (new Article 138(2)(h) and (i),
Article 139(2) and new Article 139(5)). Other amendments address current
shortcomings in the system, for example by creating a legal presumption of
notification of the content of adversarial letters and administrative decisions (new
Article 138(2)(g), Article 139(1), Article 139(1)(d)(i), Article 139(1)(e),
Article 139(7), Article 140(1), Article 143, Article 145(5), Article 146(2), new
Article 147, new Article 152(3), Article 152(2)(h), Article 153 and new
Article 156(6)).
 Single integrated IT system for data-mining and risk-scoring: the proposal aims
to improve the quality and interoperability of data on recipients of Union funding and
on those ultimately benefitting, directly or indirectly, from Union funding. To
effectively prevent, detect, investigate and correct frauds or remedy irregularities, it
is necessary to be able to identify the natural persons who are the beneficial owners
of the recipients and who ultimately profit from the misuse of Union funding. This is
achieved by standardising the electronic recording and storage of data on the
recipients of Union funding and their beneficial owners for control and audit
purposes. Moreover, there would be an obligation to use a single integrated IT
system for data-mining and risk-scoring (provided by the Commission) to access and
analyse those data on the recipients of Union funding. This system would
considerably facilitate the identification of risks of fraud, corruption, double funding,
conflict of interest and other irregularities. The Commission would be responsible for
the development, management and supervision of the single integrated IT system for
data-mining and risk-scoring (Articles 36, 159 and 275). The rules on the recording,
8
Regulation (EU) 2021/241 of the European Parliament and of the Council of 12 February 2021
establishing the Recovery and Resilience Facility (OJ L 57, 18.2.2021, p. 17).
EN 9 EN
storage, transfer and processing of data should comply with applicable data
protection rules. Finally, the proposal applies Article 36 to cases where Member
States receive and implement Union funding under direct management. The above
obligations would apply to programmes adopted under and financed from the post-
2027 MFF to allow enough time to adapt electronic data systems and to provide
guidance and training. During the transition period, voluntary application will remain
possible and will be encouraged. This proposal plays a key role in the actions for
digitalisation explained in point 2 above.
 Transparency: the proposal aims to improve the information provided to the public
on the use of the Union budget and on recipients of Union funding. This is achieved
by requiring Member States implementing the Union budget under shared
management, entities implementing the Union budget under indirect management,
and other Union institutions and bodies to send information to the Commission on
their recipients of Union funding at least once a year. The Commission would add to
the above information the data it has on direct management and would be responsible
for consolidating, centralising and publishing the information in a database on a
single website, covering all methods of Union budget implementation, including by
other Union institutions and bodies. The resulting single website would be an
improved version of the Financial Transparency System currently in use for direct
management (Articles 38, 159 and 275). Finally, the proposal applies Article 38 to
cases where Member States receive and implement Union funding under direct
management. The above obligations would apply to programmes adopted under and
financed from the post-2027 MFF, to ensure a smooth transition and adapt electronic
data systems.
 Indirect management: indirect management relies on the rules, systems and
procedures of Union implementing partners to provide adequate protection of the
EU’s financial interests. The proposal aims to strengthen the application of
proportionality as a general principle of law, notably when assessing partners and
imposing contractual obligations. This would improve cooperation with Union
implementing partners. It is also consistent with the rules recently agreed under the
Neighbourhood, Development and International Cooperation Instrument.
Unnecessary administrative burden should be avoided, in particular for final
recipients that are MSMEs or comparable economic operators with equivalent
turnover or balance sheet total. Relevant provisions need to be adjusted, and cross-
references need to be updated. As a simplification, the proposal provides for the
option to exempt managing authorities under shared management from pillar
assessment, as their rules are already assessed under shared management. The current
possibility for decentralised agencies to be exempted from pillar assessment would
become an exemption by default and would be extended to fully self-financed
agencies and CFSP missions. Finally, rules on transparency for recipients of EU
funding are changed and technical clarifications are added (Article 62(1),
Articles 158 and 159, Article 160(3), new Article 212(3) and Article 212(4)).
 Union award procedures concerning security or public order: this proposal aims
to lay down specific conditions for the participation of third country entities in Union
award procedures that concern security or public order. It also aims to apply these
conditions in line with the international obligations of the Union, in particular in the
area of public procurement. These rules concern award procedures for all kinds of
budget implementation instruments: grants, procurement, prizes, indirect
management, etc. (new Article 137).
EN 10 EN
 Conflict of interest: this proposal includes a clarification of the notion of applicable
law, which includes national law on conflict of interest (Article 61).
 Professional conflicting interests that may negatively affect performance of a
procurement contract. Following up on the European Ombudsman’s investigation
into the award of a contract9
, it is proposed to add a definition and an explicit ground
for rejecting participants from award procedures for such reasons (Article 144). In
addition, all tenderers must submit a declaration on honour confirming that they do
not have any professional conflicting interests, and provide relevant information
when required (point 18.4 of Annex I). Finally, the proposal highlights the
contracting authority’s obligation to assess whether there are such interests
(point 20.1 of Annex I).
 Member States’ assistance in the recovery of EU claims must be ensured by
extending the assistance mechanism already applied between Member States under
Directive 2010/24/EU concerning mutual assistance for the recovery of claims
relating to taxes, duties and other measures to also cover the Commission. In order to
recover EU claims more effectively, the Commission’s accounting officer must be
able to rely on Member States’ assistance to effectively notify debtors and identify
debtors’ assets (new Article 104).
 Foreign subsidies: the Commission proposal for a regulation on foreign subsidies10
is currently being negotiated. Depending on how the proposals progress, the
Financial Regulation may be aligned to that new regulation in the course of the
negotiations.
1.4. Miscellaneous simplifications and technical updates
The following technical changes and updates to the Financial Regulation are proposed:
 addressing omissions and wrong cross-references in Article 49(1), Article 71,
Article 114(4), Article 154(3), Article 163(4) and Article 253(1)(d) and (f);
 completing the list of working documents in Article 41(3)(e) by a document on
building policy;
 amending Article 41(4)(j) to reflect the International Public Sector Accounting
Standards;
 adjusting specific commitment rules for the European Agricultural Guarantee Fund
in Article 114 to facilitate better alignment with standard accounting practices.This
technical change also affects the specific rules for payments made in advance under
Article 270 but has no impact on payments to Member States or to beneficiaries;
 inserting technical updates in Article 252 on advanced deadlines for consolidated
accounts, and changing the dates for document submission in Article 271;
 updating references to repealed Union legislation.
The following other necessary changes to the Financial Regulation are proposed:
 ensuring an appropriate budgetary treatment and avoiding undue financial strain on
the expenditure side of the Union budget, making it possible to deduct interests, and
9
joint enquiry 853/2020/KR
10
Proposal for a Regulation of the European Parliament and of the Council on foreign subsidies distorting
the internal market (COM(2021) 223 final).
EN 11 EN
any other charge due where a fine, other penalty or sanction has been cancelled or the
amount has been reduced, including any negative return related to such fines, other
penalties or sanctions from the revenue side of the Union budget (negative revenue),
while also ensuring an adequate compensation in the event of the reimbursement of
provisionally paid fines (Article 48(1) and new Article 48(2), Article 99(4), Article
108(2), Article 109(1), Article 109(2) and Article 109(4)). These changes integrate
those already proposed by the Commission, on account of the urgency of the matter,
in the stand-alone Commission proposal on the Financial Regulation amendment
concerning the treatment of cancelled or reduced competition fines11
;
 simplifying the rules on imprest accounts to address issues encountered by EU
delegations (Articles 88 and 89) and on treasury management, notably the use of
credit cards and modern payment methods (Article 86).
11
COM(2022) 184 final.
EN 12 EN
 2018/1046 (adapted)
2022/0162 (COD)
Proposal for a
REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
on the financial rules applicable to the general budget of the Union, amending
Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No
1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014,
and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No
966/2012(recast)
THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union, and in particular point
(d) of Article 46, Article 149, point (a) of Article 153(2), Articles 164, 172, 175, 177 and 178,
Articles 189(2), 212(2) and 322(1) and Article 349 thereof, in conjunction with the Treaty
establishing the European Atomic Energy Community, and in particular Article 106a thereof,
Having regard to the proposal from the European Commission,
After transmission of the draft legislative act to the national parliaments,
Having regard to the opinion of the Court of Auditors12
,
Having regard to the opinion of the European Economic and Social Committee13
,
Having regard to the opinion of the Committee of the Regions14
,
Acting in accordance with the ordinary legislative procedure,
Whereas:
 new
(1) A number of amendments are to be made to Regulation (EU, Euratom) 2018/1046 of
the European Parliament and of the Council15
. In the interests of clarity, that
Regulation should be recast.
12
OJ C […], […], p. […].
13
OJ C […], […], p. […].
14
OJ C […], […], p. […].
15
Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on
the financial rules applicable to the general budget of the Union, amending Regulations (EU)
No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013,
(EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and
repealing Regulation (EU, Euratom) No 966/2012 (OJ L 193, 30.7.2018, p. 1).
EN 13 EN
 2018/1046 recital 1
(2) Following three years of implementation, further amendments should be made to the
financial rules applicable to the general budget of the Union (the ‘budget’) in order to
remove bottlenecks in implementation by increasing flexibility, to simplify delivery
for the stakeholders and the services, to focus more on results, and to improve
accessibility, transparency and accountability. Regulation (EU, Euratom) No 966/2012
of the European Parliament and of the Council16
should therefore be repealed and
replaced by this Regulation.
 2018/1046 recital 2
(3) In order to reduce the complexity of the financial rules applicable to the budget and to
include the relevant rules in one single regulation, the Commission should repeal
Delegated Regulation (EU) No 1268/201217
. In the interest of clarity, the main rules
from Delegated Regulation (EU) No 1268/2012 should be included in this Regulation,
while other rules should be included in guidance for services.
 new
(4) This Regulation should provide for the financial rules applicable to the general budget
of the Union within the meaning of Article 322 TFEU and does not regulate or affect
the implementation of restrictive measures adopted on the basis of the TFEU and the
TEU, including in the framework of implementation of the Union budget.
(5) Taking into account the experience gained with the implementation of the financial
rules applicable to the general budget of the Union (the ‘budget’) and following the
adoption of Council Regulation (EU, Euratom) 2020/209318
which laid down the
Multiannual Financial Framework from 2021 to 2027, certain targeted amendments
should be made in order to align the general financial rules to the new legal
framework, adapt them to the needs of efficient crisis management and enhance the
protection of the Union’s financial interests. Furthermore, targeted simplifications,
technical updates and corrections should be made.
(6) Following the adoption of the Multiannual Financial Framework for 2021 to 2027, the
references to basic acts, to Decision (EU, Euratom) 2020/205319
, to Council
Regulation (EU, Euratom) 2021/768 and to the Interinstitutional Agreement of 16
16
Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October
2012 on the financial rules applicable to the general budget of the Union and repealing Council
Regulation (EC, Euratom) No 1605/2002 (OJ L 298, 26.10.2012, p. 1).
17
Commission Delegated Regulation (EU) No 1268/2012 of 29 October 2012 on the rules of application
of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council on the
financial rules applicable to the general budget of the Union (OJ L 362, 31.12.2012, p. 1).
18
Council Regulation (EU, Euratom) 2020/2093 of 17 December 2020 laying down the multiannual
financial framework for the years 2021 to 2027, OJ L 433I , 22.12.2020, p. 11.
19
Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of
the European Union and repealing Decision 2014/335/EU, Euratom (OJ L 424, 15.12.2020, p. 1).
EN 14 EN
December 2020 should be replaced or be added to the references used throughout this
Regulation.
(7) In the interest of clarity, all references to the repealed Regulation (EC) 45/200120
shall
be replaced by references to Regulation (EU) 2018/1725 of the European Parliament
and of the Council21
.
(8) In the interest of legal certainty, a number of cross-references should be corrected.
(9) It is necessary to better reflect the specific nature and functioning of the provisioning
of financial liabilities and of the budgetary guarantees. Certain definitions and rules on
budgetary guarantees, budgetary commitments, legal commitments, payment
appropriations, recipients and publication of information on recipients should therefore
be adjusted. A definition of the constitution phase of the provisioning of financial
liabilities should be added. Additionally, definitions should be updated to reflect in
particular amendments to procurement rules and the introduction of rules on non-
financial donations.
(10) In order to enhance transparency on recipients of Union funds which are non-
governmental organisations, there should be a definition of non-governmental
organisations providing for criteria to identify them and grant applicants should
declare their legal status, including whether they are non-governmental organisations.
(11) A reference to the general regime of conditionality for the protection of the Union
budget laid down in Regulation (EU, Euratom) 2020/2092 of the European Parliament
and of the Council22
should be inserted in this Regulation. Regulation (EU, Euratom)
2020/2092 is a cornerstone of the legal framework for the implementation of the
Union budget.
 2018/1046 recital 3
(12) The fundamental budgetary principles should be maintained. Existing derogations
from those principles for specific areas such as research, external actions and
structural funds should be reviewed and simplified as far as possible, taking into
account their continuing relevance, their added value for the budget, and the burden
they impose on stakeholders.
 2018/1046 recital 4
(13) Rules on the carry-over of appropriations should be presented more clearly and a
distinction should be made between automatic and non-automatic carry-overs. The
20
Regulation (EC) No 45/2001 of the European Parliament and of the Council of 18 December 2000 on
the protection of individuals with regard to the processing of personal data by the Community
institutions and bodies and on the free movement of such data (OJ L 8, 12.1.2001, p. 1).
21
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).
22
Regulation (EU, Euratom) 2020/2092 of the European Parliament and of the Council of 16 December
2020 on a general regime of conditionality for the protection of the Union budget (OJ L 433I ,
22.12.2020, p. 1
EN 15 EN
Union institutions concerned should provide information to the European Parliament
and to the Council on both automatic and non-automatic carry-overs.
 2018/1046 recital 5
(14) The carrying-over and use of external assigned revenue for the succeeding programme
or action should be allowed with a view to using such funds efficiently. It should be
possible to carry over internal assigned revenue only to the following financial year,
except where this Regulation provides otherwise.
 new
(15) Following the adoption of the Multiannual Financial Framework for 2021 to 2027 and
related basic acts thereto, certain rules related to budgetary principles, in particular as
regards cancellation and carry-over, decommitments and making appropriations
corresponding to decommitments available again, laid down in Regulation
2021/211623
of the European Parliament and of the Council, Regulation (EU,
Euratom) 2020/2093, Regulation (EU) 2021/836 of the European Parliament and of
the Council24
, Regulation (EU) 2021/947 of the European Parliament and of the
Council25
, Regulation (EU) 2021/1529 of the European Parliament and of the
Council26
, Council Decision (EU) 2021/176427
, Council Regulation (Euratom)
2021/94828
and Regulation (EU) No 2021/1060 of the European Parliament and
Council29
, should be incorporated into this Regulation.
23
Regulation (EU) 2021/2116 of the European Parliament and of the Council of 2 December 2021 on the
financing, management and monitoring of the common agricultural policy and repealing Regulation
(EU) No 1306/2013, OJ L 435, 6.12.2021, p. 187.
24
Regulation (EU) 2021/836 of the European Parliament and of the Council of 20 May 2021 amending
Decision No 1313/2013/EU on a Union Civil Protection Mechanism, OJ L 185, 26.5.2021, p. 1.
25
Regulation (EU) 2021/947 of the European Parliament and of the Council of 9 June 2021 establishing
the Neighbourhood, Development and International Cooperation Instrument – Global Europe,
amending and repealing Decision No 466/2014/EU and repealing Regulation (EU) 2017/1601 and
Council Regulation (EC, Euratom) No 480/2009, OJ L 209, 14.6.2021, p. 1–78
26
Regulation (EU) 2021/1529 of the European Parliament and of the Council of 15 September 2021
establishing the Instrument for Pre-Accession assistance (IPA III), OJ L 330, 20.9.2021, p. 1.
27
Council Decision (EU) 2021/1764 of 5 October 2021 on the association of the Overseas Countries and
Territories with the European Union including relations between the European Union on the one hand,
and Greenland and the Kingdom of Denmark on the other (Decision on the Overseas Association,
including Greenland), OJ L 355, 7.10.2021, p. 6.
28
Council Regulation (Euratom) 2021/948 of 27 May 2021 establishing a European Instrument for
International Nuclear Safety Cooperation complementing the Neighbourhood, Development and
International Cooperation Instrument – Global Europe on the basis of the Treaty establishing the
European Atomic Energy Community, and repealing Regulation (Euratom) No 237/2014, OJ L 209,
14.6.2021, p. 79.
29
Regulation (EU) 2021/1060 of the European Parliament and of the Council of 24 June 2021 laying
down common provisions on the European Regional Development Fund, the European Social Fund
Plus, the Cohesion Fund, the Just Transition Fund and the European Maritime, Fisheries and
Aquaculture Fund and financial rules for those and for the Asylum, Migration and Integration Fund, the
Internal Security Fund and the Instrument for Financial Support for Border Management and Visa
Policy, OJ L 231, 30.6.2021, p. 159.
EN 16 EN
 2018/1046 recital 6
(16) With regard to internal assigned revenue, the financing of new building projects with
the revenue from lettings and the sale of buildings should be allowed. To that end,
such revenue should be considered as internal assigned revenue which can be carried
over until it is fully used.
 new
(17) In the interest of simplification and in order to align better the timing of contributions
from Member States with the corresponding payment needs, all additional financial
contributions from Member States to Union’s actions and programmes, including
voluntary contributions, should be subject to the same treatment and be considered as
external assigned revenue.
(18) In order to increase transparency in the presentation of assigned revenue, detailed
information on the estimated amount of the external assigned revenue to be received,
and the foreseen allocation to the relevant budget lines should be provided in an
annex, which forms an integral part of the budget.
(19) The rules on transfers subject to special provisions should be updated to take into
account the Solidarity and Emergency Aid Reserve established pursuant to Regulation
(EU, Euratom) 2020/2093. In addition, adjustments should be made in order to reflect
that draft amending budgets are no longer required for the mobilisation of the
Solidarity and Emergency Aid Reserve.
 2018/1046 recital 7
(20) Union institutions should be able to accept any donation made to the Union.
 new
(21) In order to allow a rapid reaction in exceptional circumstances, the Commission
should be able to accept in-kind donations, irrespective of their value, where such
donations are made for the purposes of humanitarian aid, emergency support, civil
protection or crisis management aid. In order to ensure appropriate safeguards, the
Commission should only accept such donations where acceptance is in accordance
with the principles of sound financial management and transparency, does not give
rise to conflicts of interest and does not harm the image of the Union. The donor
should not be, at the moment of acceptance, in one of the exclusion situations under
the early-detection and exclusion system and should not be registered as excluded in
the corresponding database.
EN 17 EN
 2018/1046 recital 8
(22) A provision should be introduced to allow for in-kind sponsorship by a legal person of
an event or activity for promotional or corporate social responsibility purposes.
 2018/1046 recital 9
(23) The concept of performance as regards the budget should be clarified. Performance
should be linked to the direct application of the principle of sound financial
management. The principle of sound financial management should also be defined,
and a link should be established between objectives set and performance indicators,
results and economy, efficiency and effectiveness in the use of appropriations. For
reasons of legal certainty, while avoiding conflicts with existing performance
frameworks of the different programmes, performance terminology, in particular
output and results, should be defined.
 new
(24) Considering the importance of addressing climate and environmental challenges and in
order to ensure that budget implementation contributes to the achievement of the
European Green Deal30
, the concept of performance as regards the budget should be
extended to include the implementation of programmes and activities in a sustainable
way, which would not hinder the achievement of the environmental objectives of
climate change mitigation, climate change adaptation, the sustainable use and
protection of water and marine resources, the transition to a circular economy,
pollution prevention and control and the protection and restoration of biodiversity and
ecosystems.
 2018/1046 recital 10
(25) In accordance with the Interinstitutional Agreement of 13 April 2016 on Better Law-
Making31
, Union legislation should be of high quality and should focus on areas where
it has the greatest added value for citizens and is as efficient and effective as possible
in delivering the common policy objectives of the Union. Making existing and new
spending programmes and activities entailing significant spending subject to
evaluation can help achieve those objectives.
30
The European Green deal, Communication from the Commission to the European Parliament, the
European Council, the Council the European Economic and Social Committee and the Committee of
the Regions, COM/2019/640 final.
31
OJ L 123, 12.5.2016, p. 1.
EN 18 EN
 new
(26) In order to implement the Commission’s commitment to be digital by default and to
foster more efficient and qualitative controls and audits by increasing the level of
assurance while decreasing the cost, it is appropriate to introduce an explicit reference
to the use of digital tools and emerging technologies such as machine learning, robotic
process automation, data-mining and artificial intelligence.
(27) In order to enhance the protection of the Union budget against fraud, corruption,
conflicts of interest, double funding and other irregularities, standardised measures to
collect, compare and aggregate information on the recipients of Union funding should
be introduced. In particular, in order to effectively prevent, detect, investigate and
correct frauds or remedy irregularities, it is necessary to be able to identify the natural
persons that ultimately benefit, directly or indirectly, from Union funding and who
ultimately profit from the misuse of EU funding. The electronic recording and storage
of data on the recipients of Union funding, including their beneficial owners as defined
in Article 3, point (6), of Directive (EU) 2015/849 of the European Parliament and of
the Council32
and the regular making of those data available in a single integrated IT
system for data-mining and risk-scoring provided by the Commission, should facilitate
risk assessment for the purposes of selection, award, financial management,
monitoring, investigation, control and audit and contribute to effective prevention,
detection, correction and follow-up of fraud, corruption, conflicts of interest, double
funding and other irregularities. The Commission should be responsible for the
development, management and supervision of the single integrated IT system for data-
mining and risk-scoring. The Commission, the Member States, the persons or entities
implementing the budget, the European Anti-Fraud Office (‘OLAF’) and other Union
investigative and control bodies should have the necessary access to those data within
the exercise of their respective competences. The rules related to the recording,
storage, transfer and processing of data should comply with applicable data protection
rules.
 2018/1046 recital 11
(28) In accordance with the principle of transparency enshrined in Article 15 of the Treaty
on the Functioning of the European Union (TFEU), Union institutions are to conduct
their work as openly as possible. With regard to budget implementation, the
application of that principle implies that citizens should know where, and for what
purpose, funds are spent by the Union. Such information fosters democratic debate,
contributes to the participation of citizens in the Union’s decision-making process,
reinforces institutional control and scrutiny over Union expenditure, and contributes to
boosting its credibility. Communication should be more targeted and should aim to
increase the visibility of the Union contribution for citizens. Such objectives should be
achieved by the publication, preferably using modern communication tools, of relevant
information concerning all recipients of funds financed from the budget which takes
32
Directive (EU) 2015/849 of the European Parliament and of the Council of 20 May 2015 on the
prevention of the use of the financial system for the purposes of money laundering or terrorist financing
(OJ L 141 5.6.2015, p. 73).
EN 19 EN
into account those recipients’ legitimate interests of confidentiality and security and,
as far as natural persons are concerned, their right to privacy and the protection of their
personal data. Union institutions should therefore adopt a selective approach in the
publication of information, in accordance with the principle of proportionality.
Decisions to publish should be based on relevant criteria in order to provide
meaningful information.
 2018/1046 recital 12 (adapted)
 new
(29) Without prejudice to the rules on the protection of personal data, the utmost
transparency regarding information on recipients should be sought. The information
on recipients of Union funds implemented under direct management should be
published on a dedicated website of Union institutions, such as the Financial
Transparency System,. and  Publication requirements should cover all methods of
budget implementation, including by other Union institutions and bodies. To that end,
Member States, persons and entities implementing the budget and other Union
institutions and bodies should transmit to the Commission, at least on a yearly basis,
information on their recipients of Union funding. That information  should include
at least the name  , a unique identifier  and the locality of the recipient, the amount
legally committed and the purpose of the measure. That information should take into
account relevant criteria such as the periodicity, the type and the importance of the
measure.
 2018/1046 recital 13
(30) It should be possible for the Commission to implement the budget indirectly through
Member State organisations. For reasons of legal certainty, it is therefore appropriate
to define a Member State organisation as an entity established in a Member State as a
public-law body, or as a body governed by private law entrusted with a public-service
mission and provided with adequate financial guarantees by that Member State.
Financial backing provided to such private-law bodies by a Member State in
accordance with existing requirements set out in Union law, in a form decided by that
Member State and not necessarily requiring a bank guarantee, should be considered as
adequate financial guarantees.
 2018/1046 recital 14
For prizes, grants and contracts awarded following the opening-up of a public procedure to
competition, and in particular for contests, calls for proposals and calls for tenders, in order to
respect the principles of the TFEU and in particular the principles of transparency,
proportionality, equal treatment and non-discrimination, the name and locality of the
recipients of Union funds should be published. Such publication should contribute to the
control of the award procedures by the unsuccessful applicants in the competition.
EN 20 EN
 2018/1046 recital 15
(31) Personal data referring to natural persons should not be publicly available for longer
than the period during which the funds are being used by the recipient and should
therefore be removed after two years. The same should apply to personal data referring
to legal persons whose official name identifies one or more natural persons.
 2018/1046 recital 16
(32) In most of the cases covered by this Regulation, the publication concerns legal
persons. Where natural persons are concerned, the publication of personal data should
respect the principle of proportionality between the importance of the amount granted
and the need to control the best use of the funds. In such cases, the publication of the
region on level 2 of the common classification of territorial units for statistics (NUTS)
is consistent with the objective of publication of information on recipients and ensures
equal treatment between Member States of different sizes while respecting the
recipients’ right to private life and, in particular, the protection of their personal data.
 2018/1046 recital 17
 new
(33) For reasons of legal certainty and in accordance with the principle of proportionality,
the situations in which publication should not take place should be specified. For
example, information should not be published with regard to scholarships or other
forms of direct support paid to natural persons most in need, to certain contracts with a
very low value or to financial support below a certain threshold provided through
financial instruments  or budgetary guarantees  , or in cases where disclosure risks
threatening the rights and freedoms of the individuals concerned as protected by the
Charter of Fundamental Rights of the European Union or causing harm to the
commercial interests of the recipients. For grants, however, there should be no special
exemption from the obligation to publish information on the basis of a specific
threshold, in order to maintain the current practice and to allow for transparency.
 2018/1046 recital 18
(34) Where personal data of recipients is published for the purposes of transparency in
relation to the use of Union funds and the control of award procedures, those
recipients should be informed of such publication, as well as of their rights and the
procedures applicable for exercising those rights, in accordance with Regulations (EU)
2018/1725 (EC) No 45/200133
and (EU) 2016/67934
of the European Parliament and of
the Council.
33
Regulation (EC) No 45/2001 of the European Parliament and of the Council of 18 December 2000 on
the protection of individuals with regard to the processing of personal data by the Community
institutions and bodies and on the free movement of such data (OJ L 8, 12.1.2001, p. 1).
EN 21 EN
 2018/1046 recital 19
(35) In order to ensure that the principle of equal treatment is respected for all recipients,
the information related to natural persons should also be published, in line with the
obligation for Member States to establish a large degree of transparency for contracts
above the thresholds laid down in Directive 2014/24/EU of the European Parliament
and of the Council35
.
 2018/1046 recital 20
 new
(36) In the case of indirect and shared management, the persons, entities or designated
bodies implementing Union funds should make available information on recipients
and final recipients. In the case of shared management, the information should be
published in accordance with sector-specific rules.  Member States that receive and
implement Union funds under direct management should make available information
on their recipients in accordance with this Regulation.  The Commission should
make available information about a single website, including a reference to its address,
where the information on recipients and final recipients can be found.
 2018/1046 recital 21
(37) In the interest of increased readability and transparency of data on financial
instruments implemented under direct and indirect management, it is appropriate to
merge all reporting requirements into one single working document to be attached to
the draft budget.
 new
(38) In order to ensure transparency, avoid duplication and align the timing of reporting
with the availability of the relevant data, the information on budgetary guarantees, the
common provisioning fund and contingent liabilities should be regrouped under these
three categories and presented in a comprehensive way in the respective reports.
(39) In order to increase transparency and accuracy in reporting, the information on
financial instruments presented in the working document attached to the draft budget
should include information on realised losses from assets.
34
Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the
protection of natural persons with regard to the processing of personal data and on the free movement of
such data, and repealing Directive 95/46/EC (General Data Protection Regulation) (OJ L 119, 4.5.2016,
p. 1).
35
Directive 2014/24/EU of the European Parliament and of the Council of 26 February 2014 on public
procurement and repealing Directive 2004/18/EC (OJ L 94, 28.3.2014, p. 65).
EN 22 EN
(40) In order to ensure synchronisation with the timeline for the adoption of the statement
of estimates, the working document on the building policy of the Commission should
be attached to the draft budget.
 2018/1046 recital 22 (adapted)
(41) In order to promote best practices in the implementation of the European Regional
Development Fund (ERDF), the European Social Fund (ESF), the Cohesion Fund, the
European Agricultural Fund for Rural Development (EAFRD), and the European
Maritime, and Fisheries  and Aquaculture  Fund (EMFF  EMFAF  ), as
well as the European Agricultural Guarantee Fund (EAGF), the Commission should,
for information purposes, be able to make available to bodies responsible for
management and control activities a non-binding methodological guide setting out its
own control strategy and approach, including checklists, and examples of best
practice. That guide should be updated whenever necessary.
 new
(42) It is necessary to allow deducting from the revenue of the general budget of the Union
any interest or other charge due, on the amounts of cancelled or reduced fines, other
penalties or sanctions, including any negative return related to those amounts. In order
to comply with the general principle of restoration to the prior state (restitutio in
integrum) applicable to fines, other penalties or sanctions imposed by Union
institutions that are later cancelled or reduced by the Court of Justice, it is necessary to
provide that any negative return on the provisionally collected amount of such fines,
other penalties or sanctions imposed by Union institutions is not deducted from the
amount to be repaid. To compensate for the loss of enjoyment of monies from the date
the undertaking provisionally paid the fine to the Commission until the date of
repayment, the amount to be repaid should be increased by an interest at the rate
applied by the European Central Bank to its principal refinancing operations increased
by one and a half percentage points as an adequate compensation for the undertaking
in such situations, which excludes the need to apply any other interest rate on that
amount. Furthermore, that rate corresponds to the interest rate applicable in relation to
the debtor when the debtor chooses to defer the payment of a fine, another penalty or a
sanction, and provides a financial guarantee instead of payment. In order to secure
sufficient cash flow to compensate the concerned third parties for the loss of
enjoyment of monies in the cases referred to in Article 109(4), it is necessary to allow
for the amounts received by way of fines, other penalties or sanctions and any accrued
interest or other income generated by them to be entered in the budget by the end of
the following financial year.
(43) In view of the increased volume of borrowing and lending operations carried out by
the Commission on behalf of the Union to finance the recovery from the COVID-19
pandemic, transparency regarding those operations should be further enhanced. To
address the increased complexity of those operations and in order to ensure better
visibility of their content, a comprehensive overview of borrowing and lending
operations carried out by the Commission should be added to the document annexed to
the section of the budget relating to the Commission.
EN 23 EN
 2018/1046 recital 23
(44) It is appropriate to provide for the possibility for Union institutions to conclude
service-level agreements with each other in order to facilitate the implementation of
their appropriations and also for the possibility to conclude such agreements between
departments of Union institutions, Union bodies, European offices, bodies or persons
entrusted with implementation of specific actions in the common foreign and security
policy (CFSP) pursuant to Title V of the Treaty on European Union (TEU) and the
Office of the Secretary-General of the Board of Governors of the European schools for
the provision of services, supply of products or execution of works or of building
contracts.
 new
(45) For reasons of legal certainty, it is necessary to clarify that the applicable law, under
which any appropriate actions are to be taken with regard to conflict of interests,
includes EU and national law relating to conflict of interests.
(46) In order to increase inclusiveness, private or EU-law bodies established in a Member
State and eligible to be entrusted, in accordance with sector-specific rules, with the
implementation of Union funds or budgetary guarantees, should be added to the list of
entities under point (c) of the first subparagraph of article 62 (1) insofar as they are
controlled by public law bodies or private law bodies with public service mission
eligible under indirect management, and are provided with adequate financial
guarantees. Where such private or EU-law bodies do not benefit from financial
backing provided by a Member State, adequate financial guarantees should take the
form of joint and several liability by the controlling bodies or equivalent financial
guarantees.
 2018/1046 recital 24
(47) It is appropriate to lay down the procedure for setting up new European offices and to
distinguish between obligatory and non-obligatory tasks of such offices. A possibility
for Union institutions, Union bodies and other European offices to delegate the powers
of the authorising officer to the director of a European office should be introduced.
European offices should also have the possibility to conclude service-level agreements
for the provision of services, supply of products or execution of works or of building
contracts. It is appropriate to set out specific rules for the drawing-up of accounting
records, provisions authorising the accounting officer of the Commission to delegate
some of his or her tasks to staff in those offices and operating procedures for bank
accounts which the Commission should be able to open in the name of a European
office.
 2018/1046 recital 25
(48) In order to improve the cost-effectiveness of executive agencies and in light of the
practical experience gained with other Union bodies, it should be possible to entrust
EN 24 EN
the accounting officer of the Commission with all or part of the tasks of the accounting
officer of the executive agency concerned.
 2018/1046 recital 26
(49) For reasons of legal certainty, it is necessary to clarify that directors of executive
agencies act as authorising officers by delegation when managing operational
appropriations of programmes delegated to their agencies. To achieve the full effect of
efficiency gains resulting from a global centralisation of certain support services, the
possibility for executive agencies to implement administrative expenditure should be
explicitly provided for.
 2018/1046 recital 27
(50) It is necessary to establish rules on the powers and responsibilities of financial actors,
in particular authorising officers and accounting officers.
 2018/1046 recital 28
(51) The European Parliament, the Council, the Court of Auditors and the accounting
officer of the Commission should be informed of the appointment or termination of
the duties of an authorising officer by delegation, internal auditor and accounting
officer within two weeks of such appointment or termination.
 2018/1046 recital 29
(52) Authorising officers should be fully responsible for all revenue and expenditure
operations executed under their authority, and for internal control systems, and should
be held accountable for their actions, including, where necessary, through disciplinary
proceedings.
 2018/1046 recital 30
(53) The tasks, responsibilities and principles of the procedures to be observed by the
authorising officers should also be laid down. Authorising officers by delegation
should ensure that the authorising officers by subdelegation and their staff receive
information and training concerning the control standards and the respective methods
and techniques and that measures are taken in order to ensure the functioning of the
control system. The authorising officer by delegation should report to his or her Union
institution on the performance of the duties in the form of an annual report. That report
should include the required financial and management information to support that
officer’s declaration of assurance on the performance of his or her duties, including the
information on the overall performance of the operations carried out. The supporting
documents relating to the operations carried out should be kept for at least five years.
The various forms of negotiated procedure for the award of public contracts should be
EN 25 EN
the subject of a special report from the authorising officer by delegation to the Union
institution concerned and of a report from that Union institution to the European
Parliament and to the Council, since those procedures represent derogations from the
usual award procedures.
 2018/1046 recital 31
(54) The double role of Heads of Union delegations, and of their deputies in their absence,
as authorising officers by subdelegation for the European External Action Service
(EEAS) and, as regards operational appropriations, for the Commission should be
taken into account.
 2018/1046 recital 32
(55) The delegation of powers of budget implementation by the Commission concerning
the operational appropriations of its own section of the budget to the deputy Heads of
Union delegations should be restricted to situations where the performance of those
tasks by the deputy Heads of Union delegations is strictly necessary in order to ensure
business continuity during the absence of Heads of Union delegations. The deputy
Heads of Union delegations should not be allowed to exercise those powers on a
systematic basis or for reasons of internal work division.
 2018/1046 recital 33
(56) The accounting officer should be responsible for the proper implementation of
payments, the collection of revenue and the recovery of amounts receivable. The
accounting officer should manage the treasury, bank accounts and third-party files,
keep the accounts and be responsible for drawing up the financial statements of Union
institutions. The accounting officer of the Commission should be the only person who
is entitled to lay down the accounting rules and the harmonised charts of accounts,
while the accounting officers of all other Union institutions should lay down
accounting procedures applicable in their institutions.
 2018/1046 recital 34
(57) The arrangements for the appointment and termination of the duties of the accounting
officer should also be established.
 2018/1046 recital 35
(58) The accounting officer should set up procedures to ensure that the accounts opened for
the requirements of treasury management and imprest accounts are not in debit.
EN 26 EN
 new
(59) It is appropriate to align the means of payment authorised for treasury management
with modern payment methods, including credit cards and electronic wallets.
(60) Considering that payments by Union delegations through the standard rules for
budgetary, treasury and accounting operations (“budgetary procedures”) are
increasingly executed through the central treasury and, as a consequence, the number
of transactions and the amounts paid through imprest accounts decrease, it is
appropriate to simplify the rules on the creation, administration and control of imprest
accounts.
 2018/1046 recital 36
(61) The conditions for the use of imprest accounts, a system of management which
constitutes an exception to normal budgetary procedures and only concerns limited
amounts, should be laid down, and the tasks and responsibilities of the imprest
administrators, as well as those of the authorising officer and the accounting officer in
connection with the control of imprest accounts, should be set out. The Court of
Auditors should be informed of any appointment of an imprest administrator. For
reasons of efficiency, imprest accounts should be set up in Union delegations for
appropriations from both the sections of the budget relating to the Commission and to
the EEAS. It is also appropriate to allow, under specific conditions, for the use of
imprest accounts in the Union delegation for payments of limited amounts by
budgetary procedures. As regards the appointment of imprest administrators, it should
be possible to select them also from personnel employed by the Commission in the
field of crisis-management aid and humanitarian aid operations whenever there is no
available Commission staff covered by the Staff Regulations of Officials of the
European Union and the Conditions of Employment of Other Servants of the Union,
laid down in Council Regulation (EEC, Euratom, ECSC) No 259/6836
(‘Staff
Regulations’).
 2018/1046 recital 37
(62) In order to take into account the situation in the field of crisis-management aid and
humanitarian aid operations whenever there are no Commission staff covered by the
Staff Regulations available and the technical difficulties to have all legal commitments
signed by the authorising officer responsible, it should be allowed for the personnel
employed by the Commission in that field to enter into legal commitments of a very
low value up to EUR 2500 which are linked to the payments executed from imprest
accounts, and for Heads of Union delegations or their deputies to enter into legal
commitments on the instruction of the authorising officer responsible of the
Commission.
36
OJ L 56, 4.3.1968, p. 1.
EN 27 EN
 2018/1046 recital 38
(63) Once the tasks and responsibilities of financial actors have been defined, it is only
possible to hold them liable under the conditions laid down in the Staff Regulations.
Specialised financial irregularities panels have been set up in Union institutions
pursuant to Regulation (EU, Euratom) No 966/2012. However, due to the limited
number of cases submitted to them and for reasons of efficiency, it is appropriate to
transfer their functions to an interinstitutional panel established pursuant to this
Regulation (‘the panel’). The panel should be set up to assess requests and issue
recommendations on the need to take decisions on exclusion and imposition of
financial penalties referred to it by the Commission or other Union institutions and
bodies, without prejudice to their administrative autonomy in respect of members of
their staff. That transfer also aims to avoid duplication and to mitigate the risks of
contradictory recommendations or opinions, in cases where both an economic operator
and a member of staff of a Union institution or body are involved. It is necessary to
maintain the procedure by which it is possible for an authorising officer to seek
confirmation of an instruction which that officer considers to be irregular or contrary
to the principle of sound financial management, and thus be released from any
liability. The composition of the panel should be modified when it fulfils this role. The
panel should have no investigative powers.
 2018/1046 recital 39
 new
(64) As regards revenue, it is necessary to address negative adjustments of own resources
covered by Council Regulation (EU, Euratom) No 609/201437
 , Council Regulation
(EU, Euratom) No 2021/77038
and Council Regulation (EU, Euratom) [XXX] on the
methods and procedure for making available own resources based on the Emissions
Trading System, the Carbon Border Adjustment Mechanism and reallocated profits
and on the measures to meet cash requirements39
 . Except in the case of own
resources, it is necessary to maintain the existing tasks and controls falling within the
responsibility of the authorising officers at the different stages of the procedure:
establishment of the estimate of amounts receivable, issuing of recovery orders,
dispatch of the debit note informing the debtor that the amount receivable has been
established and the decision, where necessary, to waive an entitlement subject to
criteria guaranteeing compliance with sound financial management in order to ensure
an efficient collection of revenue.
37
Council Regulation (EU, Euratom) No 609/2014 of 26 May 2014 on the methods and procedure for
making available the traditional, VAT and GNI-based own resources and on the measures to meet cash
requirements (OJ L 168, 7.6.2014, p. 39).
38
Council Regulation (EU, Euratom) 2021/770 of 30 April 2021 on the calculation of the own resource
based on plastic packaging waste that is not recycled, on the methods and procedure for making available that
own resource, on the measures to meet cash requirements, and on certain aspects of the own resource based on
gross national income (OJ L 165, 11.5.2021, p. 15).
39
** OJ […], […], p. […].
EN 28 EN
 2018/1046 recital 40
(65) The authorising officer should be able to waive totally or partially the recovery of an
established amount receivable when the debtor has entered into any of the insolvency
proceedings as defined in Regulation (EU) 2015/848 of the European Parliament and
of the Council40
, in particular in cases of judicial arrangements, compositions and
analogous proceedings.
 2018/1046 recital 41
(66) Specific provisions on procedures for the adjustment or the reduction to zero of an
estimate of the amount receivable should be laid down.
 2018/1046 recital 42
(67) It is necessary to clarify the timing of the entry in the budget of amounts received by
way of fines, other penalties and sanctions, and of any accrued interest or other income
generated by them.
 2018/1046 recital 43
(68) Due to the recent developments on the financial markets and the interest rate applied
by the European Central Bank (ECB) to its principal refinancing operations, it is
necessary to review the provisions concerning the interest rate for fines or other
penalties and to provide for rules in the case of a negative interest rate.
 2018/1046 recital 44
(69) To reflect the specific nature of amounts receivable consisting in fines or other
penalties imposed by Union institutions under the TFEU or the Treaty establishing the
European Atomic Energy Community (the Euratom Treaty), it is necessary to
introduce specific provisions on the interest rates applicable to amounts due but not
yet paid, in the event that such amounts are increased by the Court of Justice of the
European Union.
 2018/1046 recital 45
(70) The rules on recovery should be both clarified and strengthened. In particular, it
should be specified that the accounting officer is to recover amounts by offsetting
40
Regulation (EU) 2015/848 of the European Parliament and of the Council of 20 May 2015 on
insolvency proceedings (OJ L 141, 5.6.2015, p. 19).
EN 29 EN
them also against amounts owed to the debtor by an executive agency when it
implements the budget.
 2018/1046 recital 46
(71) In order to guarantee legal certainty and transparency, rules regarding the deadlines
within which a debit note is to be sent should be laid down.
 new
(72) In order to ensure sound financial management and to guarantee the efficient recovery
of Union claims, it is necessary for the accounting officer of the Commission to be
able to rely on the assistance from Member States for the notification and recovery of
Union claims. Such assistance should be conducted in a similar way to the one
between Member States for the notification and recovery of their claims pursuant to
Council Directive 2010/24/EU41
. The purpose of the assistance should not only be to
allow to recover whenever the debtor has sizeable assets, but also to provide sufficient
and reliable information to the accounting officer in cases of insolvency of the debtor
so that a waiver decision to waive a recovery, can be adopted in cases where the
debtor is insolvent or cannot be located. The assistance regarding notification to the
debtor by the Member State should be done in accordance with the applicable national
procedures. It should include not only the enforceable decisions pursuant to Article
299 of the Treaty on the Functioning of the European Union (TFEU) but also the
preparatory acts prior to the adoption of such a decision, including the notification of
debit notes, reminders and letters of formal notice and precautionary measures to
safeguard the rights of the Union in cases where enforceable decisions have been
adopted but either have not yet been notified or are waiting for the order for its
enforcement to be appended pursuant to Article 299 TFEU. The details of such
assistance should be laid down in an agreement between the Commission and Member
States either bilaterally or multilaterally. Nevertheless, the obligation to provide such
assistance shall exist even if no such agreement is signed.
 2018/1046 recital 47
(73) In order to secure the management of assets whilst also aiming at yielding a positive
return, it is necessary to have amounts relating to fines, other penalties or sanctions
imposed under the TFEU or the Euratom Treaty, such as competition fines which are
being contested, provisionally collected and invested in financial assets, and to
determine the assignment of the return on them. Since the Commission is not the only
Union institution which is entitled to impose fines, other penalties or sanctions, it is
necessary to lay down provisions concerning such fines, other penalties or sanctions
imposed by other Union institutions and to lay down rules for their recovery which
should be equivalent to those applicable to the Commission.
41
Council Directive 2010/24/EU of 16 March 2010 concerning mutual assistance for the recovery of
claims relating to taxes, duties and other measures.
EN 30 EN
 2018/1046 recital 48
(74) In order to ensure that the Commission has all the necessary information for the
adoption of financing decisions, it is necessary to lay down the minimum requirements
for the contents of financing decisions on grants, procurement, Union trust funds for
external actions (‘Union trust funds’), prizes, financial instruments, blending facilities
or platforms and budgetary guarantees. At the same time, in order to give a longer-
term perspective to the potential recipients, it is necessary to allow for financing
decisions to be adopted for more than one financial year while specifying that the
implementation is subject to the availability of budget appropriations for the respective
financial years. Furthermore, it is necessary to reduce the number of the elements
required for the financing decision. In line with the aim of simplification, the financing
decision should at the same time constitute an annual or multiannual work programme.
Since contributions to the Union bodies referred to in Articles 70 and 71 are already
established in the budget, there should be no requirement to adopt a specific financing
decision in that respect.
 2018/1046 recital 49
(75) As regards expenditure, the relationship between financing decisions, global budgetary
commitments and individual budgetary commitments as well as the concepts of
budgetary and legal commitment should be clarified in order to establish a clear
framework for the different stages of budget implementation.
 2018/1046 recital 50
(76) In order to take into account in particular the number of legal commitments entered
into by Union delegations and Union representations and the exchange-rate
fluctuations experienced by them, provisional budgetary commitments should be
possible also in cases where the final payee and the amount are known.
 new
(77) In order to align the European Agricultural Guarantee Fund (EAGF) with the general
accounting and budgetary procedures as soon as it is technically possible, it should be
allowed to proceed with individual budgetary commitments to make the payments,
without the need to first make a global provisional commitment to make the payments
followed by individual commitments within a period of up to two months, or, under
certain conditions, a longer period. Furthermore, to be able to proceed with individual
budgetary commitments and payments for the first month of the financial year in
December, routine management expenditure for the EAGF should be added to the
types of expenditure for which payments made in advance are authorised.
EN 31 EN
 2018/1046 recital 51
(78) As regards the typology of payments which it is possible for authorising officers to
make, clarification of the various types of payments should be provided, in accordance
with the principle of sound financial management. The rules for clearing of pre-
financing payments should further be clarified, in particular for situations where no
interim clearing is possible. To that effect, appropriate provisions should be included
in legal commitments entered into.
 2018/1046 recital 52
(79) This Regulation should stipulate that payments are to be made within specified time
limits and that, in the event of failure to respect such time limits, creditors will be
entitled to default interests to be charged to the budget, except in the case of Member
States, the European Investment Bank (EIB) and the European Investment Fund (EIF).
 new
(80) The core elements of electronic invoices in public procurement should be based on the
rules set out in Directive 2014/55/EU.
(81) For the sake of clarity, the definition of unsuitable tenders in public procurement
should be revised to include tenders where the economic operator does not have access
to procurement referred to in Articles 180,181 and 183.
(82) It is necessary to clarify that specific contracts under framework contracts concluded
with a single economic operator may be awarded and modified within the limits of the
terms foreseen in the framework contract.
(83) In order to take account of the specific characteristics of the real estate market and to
simplify procurement procedures for buildings, the requirement of having a minimum
number of candidates participating in the procedures should be removed.
(84) Considering that the ex ante publicity measures are the same for open, restricted and
competitive procedures with negotiation, the use of a negotiated procedure without
prior publication of a contract notice following an unsuccessful competitive procedure
with negotiation should be allowed under certain conditions.
(85) It is necessary to exclude from the scope of the procurement rules of this Regulation
the document certification and authentication services provided by notaries, provided
that the procedures governing these services in the Member State concerned are not
open to competition.
(86) It is appropriate to provide for the possibility of having negotiated procedures without
prior publication for services provided by Member State organisations which cannot
participate in competitive procedures.
(87) In order to ensure compliance with the case law of the Court of Justice (judgment of
the General Court in Case T-661/18, Securitec v Commission), the authorising officer
should request the evidence for exclusion and selection criteria to be submitted before
the award decision.
EN 32 EN
 2018/1046 recital 53
(88) It is appropriate to integrate the provisions concerning validation and authorisation of
expenditure in one article and to introduce a definition of ‘decommitments’. Since the
transactions are carried out in computerised systems, the signing of a ‘passed for
payment’ voucher in order to express the validation decision should be replaced by an
electronically secured signature, except in a limited number of cases. It is also
necessary to clarify that the validation of expenditure applies to all eligible costs,
including, as is the case for the clearing of pre-financing, costs which are not
associated with a payment request.
 2018/1046 recital 54
(89) In order to reduce complexity, streamline existing rules and improve the readability of
this Regulation, rules common to more than one budget implementation instrument
should be established. For those reasons, certain provisions should be regrouped, the
wording and scope of other provisions should be aligned and unnecessary repetitions
and cross-referencing should be removed.
 2018/1046 recital 55
(90) Each Union institution should establish an internal audit progress committee tasked
with ensuring the independence of the internal auditor, monitoring the quality of the
internal audit work and ensuring that internal and external audit recommendations are
properly taken into account and followed up by its services. The composition of that
internal audit progress committee should be decided by each Union institution, taking
into account its organisational autonomy and the importance of independent expert
advice.
 2018/1046 recital 56
(91) More emphasis should be put on performance and results of projects financed from the
budget. It is thus appropriate to define an additional form of financing not linked to
costs of the relevant operations in addition to the forms of Union contribution already
well established (reimbursement of the eligible costs actually incurred, unit cost, lump
sums and flat-rate financing). The additional form of financing should be based on the
fulfilment of certain conditions ex ante or on the achievement of results measured by
reference to previously set milestones or through performance indicators.
 2018/1046 recital 57
(92) Where the Commission carries out assessments of the operational and financial
capacity of recipients of Union funds or of their systems and procedures, it should be
able to rely on the assessments already conducted by itself, other entities or donors
such as national agencies and international organisations, in order to avoid duplicating
EN 33 EN
assessments of the same recipients. The possibility for cross-reliance on assessments
conducted by other entities should be used where such assessments were made in
compliance with conditions equivalent to those set out in this Regulation for the
applicable method of implementation. Therefore, in order to foster cross-reliance on
assessments among donors, the Commission should promote the recognition of
internationally accepted standards or international best practices.
 2018/1046 recital 58
(93) It is also important to avoid situations in which recipients of Union funds are audited
several times by different entities on the use of those funds. It should therefore be
possible to rely on audits already carried out by independent auditors provided that
there is sufficient evidence of their competence and independence and provided that
the audit work is based on internationally accepted audit standards providing
reasonable assurance, and that they have been conducted on the financial statements
and reports setting out the use of the Union contribution. Such audits should then form
the basis of the overall assurance on the use of Union funds. To that end, it is
important to ensure that the report of the independent auditor and the related audit
documentation is made available on request to the European Parliament, the
Commission, the Court of Auditors and the audit authorities of Member States.
 2018/1046 recital 59
(94) For the purpose of relying on assessments and audits and in order to reduce the
administrative burden on persons and entities receiving Union funds, it is important to
ensure that any information already available at Union institutions, managing
authorities or other bodies and entities implementing Union funds, is reused to avoid
multiple requests to recipients or beneficiaries.
 2018/1046 recital 60
(95) In order to provide for a long-term cooperation mechanism with recipients, the
possibility of signing financial framework partnership agreements should be provided
for. Financial framework partnerships should be implemented through grants or
through contribution agreements with persons and entities implementing Union funds.
For that purpose, the minimum content of such contribution agreements should be
specified. Financial framework partnerships should not unduly restrict access to Union
funding.
 2018/1046 recital 61
(96) The conditions and procedures for suspending, terminating or reducing a Union
contribution should be harmonised across the different budget implementation
instruments such as grants, procurement, indirect management, prizes, etc. The
grounds for such suspension, termination or reduction should be defined.
EN 34 EN
 2018/1046 recital 62
(97) This Regulation should establish standard periods for which documents relating to
Union contributions should be kept by recipients so as to avoid divergent or
disproportionate contractual requirements while still providing the Commission, the
Court of Auditors and the European Anti-Fraud Office (OLAF) with sufficient time to
obtain access to such data and documents and perform the ex post checks and audits.
In addition, any person or entity receiving Union funds should be obliged to cooperate
in the protection of the financial interests of the Union.
 2018/1046 recital 63
(98) In order to provide adequate information to participants and recipients and to ensure
that they have the possibility to exercise their right of defence, participants and
recipients should be allowed to submit their observations before adoption of any
measure adversely affecting their rights and they should be informed of the means of
redress available to them for challenging such a measure.
 new
(99) In the context of an award procedure, it is not necessary for the authorising officer
responsible to provide an opportunity to a participant to submit observations where
that participant has been rejected from an award procedure. In order to ensure legal
certainty, this should also be specified in the provision on adversarial procedures and
means of redress.
(100) Considering the increasingly challenging geopolitical environment with rapidly
evolving hybrid and cyber threats, as well as the need for a digital transformation with
its inherent exposure to technical vulnerabilities, the Union needs to ensure the
protection of the security and the public order of the Union or its Member States, as
reflected in public policy and law. This concerns the preservation of fundamental
interests of society such as ensuring the security of energy supply, combating
organized crime and fraud. Whilst respecting any international agreements of the
Union, the award of Union funds in relation to strategic assets and interests, such as
digital or space infrastructure, communication and information systems and services,
may require the application of specific conditions to ensure such protection including
for the integrity of communication and information systems, and related supply chains.
The types of conditions and requirements for applying them should be clarified.
 2018/1046 recital 64
(101) In order to protect the financial interests of the Union, a single early-detection and
exclusion system should be set up by the Commission.
EN 35 EN
 2018/1046 recital 65
(102) The early-detection and exclusion system should apply to participants, recipients,
entities on whose capacity the candidate or tenderer intends to rely, subcontractors of a
contractor, any person or entity receiving Union funds where the budget is
implemented under indirect management, any person or entity receiving Union funds
under financial instruments implemented under direct management, participants or
recipients on which entities implementing the budget under shared management have
provided information, and sponsors.
 new
(103) In order to enhance the protection of the Union financial interests the early-detection
and exclusion system should be reinforced. It is important to avoid that a person or
entity in an exclusion situation is able to apply to, or to be selected for implementing
funds, or to receive such funds under a programme in shared management. Where
there is a final judgment or a final administrative decision, the authorising officer
responsible should be able to exclude a person or entity, provided that the latter is in
an exclusion situation and deemed as not reliable by having engaged in certain serious
misconducts referred to in Article 139(1). In the absence of a final judgment or a final
administrative decision, the authorising officer responsible should be able to exclude,
on the basis of a preliminary classification in law made by the panel referred to in
Article 146, having regard to facts and findings established in the context of audits or
investigations carried out by European Anti-fraud Office (OLAF), European Public
Prosecutor Office (EPPO), the European Court of Auditors (ECA) or any other check,
audit or control performed under the responsibility of the authorising officer. Such
exclusion should be registered in the early-detection and exclusion system database
established under Article 138(1). Member States’ authorities should take it into
account by rejecting such persons or entities from being selected to implement Union
funds or from receiving such funds. Payment applications from Member States under
shared management, including expenditure related to a person or entity that has been
excluded, should not be reimbursed. Where funds are disbursed to Member States
under performance-based frameworks, specific rules shall apply, as set out in sector-
specific legislation.
(104) It is important to underline that the EDES system should only apply in respect of
Union funds disbursed to the Member States under direct management, such as those
under Regulation (EU) 2021/241 of the European Parliament and of the Council42
,
where Member States have the responsibility to take all the appropriate measures to
protect the financial interests of the Union, to the extent that the Commission has
relevant responsibilities under the respective legal framework and with due regard to
the sui generis nature of the funds. Therefore, the responsibilities of the Commission
should be limited to the obligation to refer a case to the panel for the purpose of
excluding a person or entity if the authorising officer becomes aware of serious
misconducts through final judgments and administrative decisions or facts and
42
Regulation (EU) 2021/241 of the European Parliament and of the Council of 12 February 2021
establishing the Recovery and Resilience Facility (OJ L 57, 18.2.2021, p. 17).
EN 36 EN
findings established in the context of audits or investigations carried out concerning
those funds by the European Anti-fraud Office (OLAF), the European Public
Prosecutor Office (EPPO), the European Court of Auditors (ECA) or any other check,
audit, or control performed under the responsibility of the authorising officer. Without
prejudice to these responsibilities of the Commission, the Member States remain
responsible to verify the information on decisions of exclusion registered in the EDES
database, to enforce such decisions and to ensure that no payment application is
submitted related to a person or entity that is in such an exclusion situation.
 2018/1046 recital 66
(105) It should be clarified that, where a decision to register a person or entity in the early-
detection and exclusion system database is taken on the basis of an exclusion situation
relating to a natural or legal person that is a member of the administrative,
management or supervisory body of that person or entity, or that has powers of
representation, decision or control with regard to that person or entity, or to a natural
or legal person that assumes unlimited liability for the debts of that person or entity or
to a natural person who is essential for the award or for the implementation of the legal
commitment, the information registered in the database is to include the information
concerning those persons.
 2018/1046 recital 67
(106) The decision on the exclusion of a person or entity from participation in award
procedures or the imposition of a financial penalty on a person or entity and the
decision on the publication of the related information should be taken by the
authorising officers responsible, in light of their autonomy in administrative matters.
In the absence of a final judgment or final administrative decision and in cases related
to a serious breach of contract, the authorising officers responsible should take their
decision on the basis of a preliminary classification in law, having regard to the
recommendation of the panel. The panel should also assess the duration of an
exclusion in cases where the duration has not been set by the final judgment or the
final administrative decision.
 2018/1046 recital 68
(107) The role of the panel should be to ensure the coherent operation of the exclusion
system. The panel should be composed of a standing chair, two representatives of the
Commission and a representative of the requesting authorising officer.
 new
(108) In order to align the early-detection and exclusion system to public procurement rules
and to enhance its effectiveness, attempting to influence the award of Union funds or
unduly obtaining Union funds including in relation to conflicts of interests should be
explicitly included as a specific situation of exclusion under the ground of grave
EN 37 EN
professional misconduct with a proportionate penalty, consistent with the seriousness
of the misconduct.
(109) Having due regard to the principle of proportionality, the authorising officer
responsible should exclude a person or entity when it has shown lack of integrity by
having engaged in any wrongful conduct that is incompatible with the values
enshrined in Article 2 of the Treaty on European Union and the Charter of
fundamental rights of the European Union, such as incitement to discrimination,
hatred or violence against a group of persons or a member of a group, where the
conduct may negatively affect the performance of the contract.
(110) An autonomous ground of exclusion with a proportionate penalty, consistent with the
seriousness of the misconduct, should be added in the case of unjustified lack of
cooperation in the context of investigations, checks or audits carried out by an
authorising officer, OLAF, EPPO or the European Court of Auditors as this may have
severe implications on the protection of the Union’s financial interests.
 2018/1046 recital 69
(111) The preliminary classification in law does not prejudge the final assessment of the
conduct of the person or entity concerned by the competent authorities of Member
States under national law. The recommendation of the panel, as well as the decision of
the authorising officer responsible, should therefore be reviewed following the
notification of such a final assessment.
 2018/1046 recital 70
 new
(112) A person or entity should be excluded by the authorising officer responsible where it
has been established by a final judgment or a final administrative decision that the
person or entity is guilty of grave professional misconduct, of non-compliance,
whether intentional or not, with the obligations relating to the payment of social
security contributions or taxes, of the creation of an entity in a different jurisdiction
with the intent to circumvent fiscal, social or any other legal obligations, of fraud
affecting the budget, of corruption, of conduct related to a criminal organisation, of
money laundering or terrorist financing, of terrorist offences or offences linked to
terrorist activities, of child labour or other offences concerning trafficking in human
beings or of the commitment of an irregularity. A person or entity should also be
excluded in the event of a serious breach of a legal commitment or of bankruptcy  or
in cases of refusal to co-operate in inverstigations, checks or audits. In assessing these
grounds for exclusion, unreasonably injurious acts condemned in international trade
law could be considered a relevant factor, where they involve grave professional
misconduct. 
 2018/1046 recital 71
(113) When taking a decision on the exclusion of a person or entity, or the imposition of a
financial penalty on a person or entity, and on the publication of the related
EN 38 EN
information, the authorising officer responsible should ensure compliance with the
principle of proportionality, in particular by taking into account the seriousness of the
situation, its budgetary impact, the time which has elapsed since the relevant conduct,
the duration of the conduct and its recurrence, whether the conduct was intentional or
the degree of negligence shown and the degree of collaboration of the person or entity
with the relevant competent authority and the contribution of that person or entity to
the investigation.
 2018/1046 recital 72
(114) The authorising officer responsible should also be able to exclude a person or entity
where a natural or legal person assuming unlimited liability for the debts of the
economic operator is bankrupt or in a similar situation of insolvency or where that
natural or legal person fails to comply with its obligations to pay social security
contributions or taxes, where such situations have an impact on the financial situation
of that economic operator.
 new
(115) In order to further enhance the protection of the Union’s financial interests, it should
be possible for the authorising officer to exclude or impose a financial penalty on
beneficial owners and affiliated entities of the excluded entity that were involved in
the misconduct of the excluded entity. The possibility to exclude beneficial owners
and affiliated entities is intended to prevent that a person or entity that has been
excluded from being selected to implement Union’s funds could continue to
participate in procurement and award procedures, through a new company or existing
affiliated entities.
(116) In order to increase its effectiveness, the early-detection and exclusion system should
also apply to natural persons who are deemed responsible for the misconduct of an
entity, so that they are unable to participate in award procedures or selected to
implement Union funds either in a personal capacity or through a new corporate
identity, without prejudice to the right to be heard.
(117) At the request of the authorising officer, the panel of the early-detection and exclusion
system should have the ability to issue its recommendations by means of an expedited
procedure, without prejudice to the right to be heard. Such procedure should be used
when the circumstances or the nature of the case requires so, for instance where a final
judgment or a final administrative decision has been issued by a Member State’s
authority but the duration of the exclusion is not set; or a final judgment or a final
administrative decision has been issued by a third country; or a sanction equivalent to
an exclusion has been already imposed on the person or entity by virtue of a decision
of international organisations.
EN 39 EN
 2018/1046 recital 73
(118) A person or entity should not be subject to a decision on exclusion when it has taken
remedial measures, thus demonstrating its reliability. That possibility should not apply
in cases of the most severe criminal activities.
 2018/1046 recital 74
(119) In light of the principle of proportionality, a distinction should be made between cases
where it is possible to impose a financial penalty as an alternative to exclusion, on the
one hand, and cases where the gravity of the conduct of the recipient concerned in
respect of attempting to unduly obtain Union funds justifies the imposition of a
financial penalty in addition to the exclusion so as to ensure a deterrent effect, on the
other. The maximum amount of the financial penalty which can be imposed by the
contracting authority should also be defined.
 2018/1046 recital 75
(120) A financial penalty should only be imposed on a recipient and not on a participant
given that the amount of the financial penalty to be imposed is calculated on the basis
of the value of the legal commitment at stake.
 2018/1046 recital 76
(121) The possibility to take decisions on exclusion or to impose financial penalties is
independent from the possibility to apply contractual penalties, such as liquidated
damages.
 2018/1046 recital 77
(122) The duration of an exclusion should be limited in time, as is the case under Directive
2014/24/EU, and should be in accordance with the principle of proportionality.
 2018/1046 recital 78
(123) It is necessary to determine the commencement date and the duration of the limitation
period for taking decisions on exclusion or imposing financial penalties.
 2018/1046 recital 79
(124) It is important to be able to reinforce the deterrent effect achieved by the exclusion and
the financial penalty. In that regard, the deterrent effect should be reinforced by the
possibility to publish the information related to the exclusion and/or to the financial
EN 40 EN
penalty in a manner that satisfies the data-protection requirements set out in
Regulations (EU) 2018/1725 (EC) No 45/2001 and (EU) No 2016/679. Such
publication should contribute to ensuring that the same conduct is not repeated. For
reasons of legal certainty and in accordance with the principle of proportionality it
should be specified in which situations a publication should not take place. In its
assessment, the authorising officer responsible should have regard to any
recommendation of the panel. As far as natural persons are concerned, personal data
should only be published in exceptional circumstances justified by the seriousness of
the conduct or its impact on the financial interests of the Union.
 2018/1046 recital 80
(125) Information related to an exclusion or to a financial penalty should only be published
in certain cases such as grave professional misconduct, fraud, a significant deficiency
in complying with the main obligations of a legal commitment financed by the budget,
or an irregularity, or where an entity is created in a different jurisdiction with the intent
to circumvent fiscal, social or any other legal obligations.
 2018/1046 recital 81
(126) The criteria for exclusion should be clearly separated from the criteria leading to a
possible rejection from an award procedure.
 2018/1046 recital 82
(127) The information on the early detection of risks and on decisions on exclusion and the
imposition of financial penalties on a person or entity should be centralised. For that
purpose, related information should be stored in a database set up and operated by the
Commission as the owner of the centralised system. That system should operate in
compliance with the right to privacy and the protection of personal data.
 2018/1046 recital 83
(128) While the setting-up and the operation of the early-detection and exclusion system
should be the responsibility of the Commission, other Union institutions and bodies, as
well as all persons and entities implementing Union funds under direct, shared and
indirect management, should participate in that system by transmitting relevant
information to the Commission. The authorising officer responsible and the panel
should guarantee the right of defence of the person or entity. The same right should be
given to a person or entity, in the context of an early detection, where an act envisaged
by an authorising officer could adversely affect the rights of the person or entity
concerned. In cases of fraud, corruption or any other illegal activity affecting the
financial interests of the Union which are not yet subject to a final judgment, it should
be possible for the authorising officer responsible to defer the notification of the
person or entity and for the panel to defer the right of the person or entity to submit its
observations. Such deferral should only be justified where there are compelling
EN 41 EN
legitimate grounds to preserve the confidentiality of the investigation or of national
judicial proceedings.
 2018/1046 recital 84
(129) The Court of Justice of the European Union should be given unlimited jurisdiction
with regard to decisions on exclusion and financial penalties imposed pursuant to this
Regulation, in accordance with Article 261 TFEU.
 new
(130) In order to address attempts by entities to elude possible adverse consequences of their
misconduct, rules of notification should be established under precise conditions in the
context of early detection and exclusion procedures. Furthermore, the use of electronic
exchanges system should apply to such procedures.
 2018/1046 recital 85
(131) In order to facilitate the protection of the financial interests of the Union across all
methods of budget implementation, it should be possible for the persons and entities
involved in budget implementation under shared and indirect management to take into
account, as appropriate, exclusions decided upon by the authorising officers at Union
level.
 2018/1046 recital 86
(132) This Regulation should foster the objective of e-government, in particular the use of
electronic data in the exchange of information between Union institutions and third
parties.
 2018/1046 recital 87
(133) Progress towards the electronic exchange of information and the electronic submission
of documents, including e-procurement, where appropriate, which constitute a major
simplification measure, should be accompanied by clear conditions for the acceptance
of the systems to be used, so as to establish a legally sound environment while
preserving flexibility in the management of Union funds for the participants, recipients
and the authorising officers as provided for in this Regulation.
 new
(134) In order to improve governance and quality of interoperable digital public services, the
Union institutions, the executive agencies and the Union bodies, such as those referred
EN 42 EN
to in Articles 70 and 71 should follow and apply to the greatest possible extent the
European Interoperability Framework.
 2018/1046 recital 88
(135) Rules on the composition and tasks of the committee in charge of evaluating
application documents in procurement procedures, grant award procedures and in
contests for prizes should be laid down. It should be possible for the committee to
include external experts where that possibility is provided for in the basic act.
 2018/1046 recital 89
(136) In line with the principle of good administration, the authorising officer should request
clarifications or missing documents while respecting the principle of equality of
treatment and without substantially changing the application documents. The
authorising officer should have the possibility to decide not to do so only in duly
justified cases. In addition, the authorising officer should be able to correct an obvious
clerical error or request the participant to correct it.
 2018/1046 recital 90
(137) Sound financial management should require that the Commission protects itself by
requesting guarantees at the time of paying pre-financing. The requirement for
contractors and beneficiaries to lodge guarantees should not be automatic, but should
be based on a risk analysis. Where, in the course of implementation, the authorising
officer discovers that a guarantor is not or is no longer authorised to issue guarantees
in accordance with the applicable national law, the authorising officer should be able
to require replacement of the guarantee.
 2018/1046 recital 91
(138) The different sets of rules for direct and indirect management, in particular as regards
the concept of ‘budget implementation tasks’, have created confusion and entailed
risks of errors of qualification both for the Commission and for its partners and should
thus be simplified and harmonised.
 2018/1046 recital 92
 new
(139) The provisions on the ex ante pillar assessment of persons and entities implementing
Union funds under indirect management should be revised to enable the Commission
to rely as much as possible on the systems, rules and procedures  , including due
diligence,  of those persons and entities which have been deemed equivalent to the
ones used by the Commission. In addition, it is important to clarify that, where the
assessment reveals areas in which the procedures in place are not sufficient to protect
EN 43 EN
the financial interests of the Union, the Commission should be able to sign
contribution agreements while taking appropriate supervisory measures. It is also
important to clarify in which cases it is possible for the Commission to decide not to
require an ex ante pillar assessment in order to sign contribution agreements.
 new
(140) In order to ensure efficient implementation of the Union budget, it is appropriate to
further clarify the application of the principle of proportionality to indirect
management. While the principle of proportionality cannot affect the nature of the
obligations imposed by the relevant applicable legal framework, it should be
systematically used in the cooperation with Union implementing partners, in order to
strike the right balance between protection of the Union’s financial interests and
preserving the Union’s ability to implement its policies. Certain adjustments and
restructuring of the relevant provisions should be made. This should not be interpreted
as limiting in practice the necessary rights and access required for the authorising
officer responsible, for EPPO in respect of those Member States participating in
enhanced cooperation pursuant to Regulation (EU) 2017/1939, for OLAF, for the
Court of Auditors, and, where appropriate, for the relevant national authorities, to
comprehensively exert their respective competences.
(141) In line with the principle of proportionality, it is necessary to provide for an
application of the obligations provided for by this Regulation to the final recipients
receiving support from the Union budget under financial instruments or budgetary
guarantees. This application should take into due consideration and be commensurate
to the nature of the final recipients and of the action, and the financial risks involved.
Unnecessary administrative burden should be avoided in particular where final
recipients are Micro, Small and Medium Enterprises and comparable economic
operators with equivalent turnover or balance sheet total.
(142) The proportionality principle also needs to be applied to the assessment of rules,
systems and procedures of entities that have already been successfully assessed, such
as entities using rules established by the Commission, which shall be exempted from
ex ante assessment. It should also be possible to exempt from ex ante assessment
Member States organisations entrusted with the implementation of Union funds under
shared management.
(143) It is necessary to clarify that when entities are selected to work under indirect
management as a result of a call for expression of interest, the principles of equal
treatment and non-discrimination apply.
 2018/1046 recital 93
(144) Remuneration of persons and entities implementing the budget should, where relevant
and possible, be performance-based.
EN 44 EN
 new
(145) To ensure the integrity of the Union budget when implemented under indirect
management, it is appropriate to request from implementing partners that they inform
the Commission of suspected cases of fraud, corruption or any other illegal activity
and to include such obligation in agreements that they concluded with third parties
under indirect management.
 2018/1046 recital 94
(146) The Commission enters into partnerships with third countries by means of financing
agreements. It is important to clarify the content of such financing agreements, in
particular for those parts of an action that are implemented by the third country under
indirect management.
 2018/1046 recital 95
(147) It is important to recognise the specific nature of blending facilities or platforms where
the Commission blends its contribution with that of finance institutions and to clarify
the application of the provisions on financial instruments and budgetary guarantees.
 2018/1046 recital 96
(148) Procurement rules and principles applicable to public contracts awarded by Union
institutions on their own account should be based on the rules set out in Directive
2014/23/EU of the European Parliament and of the Council43
and Directive
2014/24/EU.
 new
(149) Experience has shown that the application of the rules on procurement under this
Regulation is not appropriate for the award of public contracts for financial services
directly related to the issue, sale, purchase or transfer of securities or other financial
instruments within the meaning of Directive 2014/65/EU of the European Parliament
and of the Council, used by the Commission in the context of its borrowing and
lending, asset management and treasury operations. This includes services provided by
central banks, the European Stability Mechanism, the European Investment Bank and
other international financial institutions, and national entities entrusted with the
issuance and management of sovereign debt. For that reason and in accordance with
Article 10 of Directive 2014/24/EU the rules on procurement laid down in this
Regulation should not apply to those services.
43
Directive 2014/23/EU of the European Parliament and of the Council of 26 February 2014 on the award
of concessions contracts (OJ L 94, 28.3.2014, p. 1).
EN 45 EN
(150) In light of the Covid-19 pandemic, it is appropriate to modify the definition of crisis,
which applies in particular to the common provisions and to procurement in the field
of external actions and covers public and animal health, food safety emergencies and
global health threats. In order to allow the flexibility needed to ensure a rapid response
to unforeseen circumstances of extreme urgency resulting from a crisis, the contracting
authority should be allowed to apply simplified procurement rules, such as use of
negotiated procedure without prior publication of a contract notice applicable to crisis
situations and acceptance of evidence on exclusion and selection criteria from the
presumed successful tenderer after the award decision but in any case before the
signature of the contract. The contracting authority should also have flexibility to
exceptionally modify a contract or a framework contract, beyond the thresholds
referred to in Article 176(3), without a procurement procedure in order to respond to a
crisis. A declaration of crisis should be required in line with the relevant internal rules
prior to having recourse to such simplified rules, except for procurement in the field of
external action where such declaration is not required. In addition, the authorising
officers responsible should justify case-by-case the extreme urgency resulting from the
declared crisis.
 2018/1046 recital 97
(151) In the case of mixed contracts, the methodology of the contracting authorities for
determining the applicable rules should be clarified.
 2018/1046 recital 98
(152) The ex ante and ex post publicity measures necessary to launch a procurement
procedure should be clarified for contracts equal to or greater than the thresholds set
out in Directive 2014/24/EU, for contracts below those thresholds and for contracts
falling outside the scope of that Directive.
 2018/1046 recital 99
(153) This Regulation should include an exhaustive list of all the procurement procedures
available to Union institutions regardless of the thresholds.
 2018/1046 recital 100
(154) In the interests of administrative simplification and in order to encourage the
participation of small and medium-sized enterprises (SMEs), negotiated procedures for
middle-value contracts should be provided for.
 new
(155) Where necessary, it should be possible to carry out a joint procurement between, on
the one hand, one or more contracting authorities from Member States and, on the
EN 46 EN
other hand, Union institutions and bodies referred to in Articles 70 and 71 or executive
agencies referred to in Article 69, without those institutions, bodies or agencies being
bound to acquire works, supplies or services. In order to allow contracting authorities
to fully benefit from the potential of the internal market in terms of economies of scale
and risk‐benefit sharing, the possibilities for Union institutions, Union bodies or
executive agencies to purchase supplies or services on behalf of Member States should
be extended. A Union institution, Union body or an executive agency should be able to
conduct the relevant procurement procedure on behalf or in the name of Member
States based on an agreement between the parties, or act as a wholesaler, by buying,
stocking and reselling or donating supplies and services, including rentals, to Member
States or partner organisations it has selected.
 2018/1046 recital 101
(156) As is the case in Directive 2014/24/EU, this Regulation should allow for market
consultation prior to the launch of a procurement procedure. In order to ensure that an
innovation partnership is used only when the desired works, supplies and services do
not exist on the market or as a near-to-market development activity, an obligation to
carry out such preliminary market consultation before using an innovation partnership
should be laid down in this Regulation.
 2018/1046 recital 102
(157) The contribution of contracting authorities to the protection of the environment and the
promotion of sustainable development, while ensuring that they obtain the best value
for money for their contracts, in particular through requiring specific labels or through
the use of appropriate award methods, should be clarified.
 new
(158) In line with the objectives of the Communication on the European Green Deal,
progress towards implementation of greening aspects should be ensured by including,
when relevant, for the calls for tenders, green selection or award criteria, which will
incentivise the economic operators to offer more sustainable options.
 2018/1046 recital 103
(159) In order to ensure that, when executing contracts, economic operators comply with the
applicable environmental, social and labour law obligations established by Union law,
national law, collective agreements or the international social and environmental
conventions listed in Annex X to Directive 2014/24/EU, such obligations should be
part of the minimum requirements defined by the contracting authority and should be
integrated in the contracts signed by the contracting authority.
EN 47 EN
 2018/1046 recital 104
(160) It is appropriate that different cases usually referred to as situations of conflict of
interests be identified and treated distinctly. The notion of a ‘conflict of interests’
should be solely used for cases where a person or entity with responsibilities for
budget implementation, audit or control, or an official or an agent of a Union
institution or national authorities at any level, is in such a situation. Attempts to unduly
influence an award procedure or obtain confidential information should be treated as
grave professional misconduct which can lead to the rejection from the award
procedure and/or exclusion from Union funds. In addition, economic operators might
be in a situation where they should not be selected to implement a contract because of
a professional conflicting interest. For instance, a company should not evaluate a
project in which it has participated or an auditor should not be in a position to audit
accounts it has previously certified.
 new
(161) In order to ensure the absence of professional conflicting interests that may affect or
risk affecting the capacity to perform the contract in an independent, impartial and
objective manner, it is necessary to clarify the obligations of the contracting authority
and of the candidates or tenderers. On the one hand, the candidates, tenderers, and,
where appropriate, entities on whose capacity they rely as well as envisaged
subcontractors should declare the absence of such conflicting interests, and to provide
related information where requested. On the other hand, the contracting authority
should assess the existence of such professional conflicting interests when declared or
on the basis of additional information. Where such professional conflicting interests
are established, this should lead to rejection from the award.
 2018/1046 recital 105
(162) In accordance with Directive 2014/24/EU, it should be possible to verify whether an
economic operator is excluded, to apply selection and award criteria, as well as to
verify compliance with the procurement documents in any order. As a result, it should
be possible to reject tenders on the basis of award criteria without a prior check of the
corresponding tenderer with regard to exclusion or selection criteria.
 2018/1046 recital 106
(163) Contracts should be awarded on the basis of the most economically advantageous
tender in line with Article 67 of Directive 2014/24/EU.
EN 48 EN
 2018/1046 recital 107
 new
(164) In the interests of legal certainty, it is necessary to clarify that the selection criteria are
strictly linked to the evaluation of candidates or tenderers and that the award criteria
are strictly linked to the evaluation of the tenders.  In order to align Union
procurement rules with Directive 2014/24/EU of the European Parliament and of the
Council, contracting authorities should also be allowed to use as an award criterion the
organisation, qualification and experience of the staff assigned to perform the contract,
where they can significantly affect the quality of contract performance and, as a result,
the economic value of the tender. Contracting authorities which make use of any of
those award criteria should ensure, by appropriate contractual means, that the staff
assigned to contract performance effectively fulfil the specified quality standards. The
contracting authorities should give their consent to any replacement of such staff and
should verify whether replacing staff affords an equivalent level of quality as the
replaced staff. Furthermore, it should be ensured that there is no overlap and double
evaluation of the same element under the selection and award criteria.  In particular,
the qualifications and experience of staff assigned to perform the contract should only
be used as a selection criterion and not as an award criterion, as this would introduce a
risk of overlap and double evaluation of the same element. Furthermore, if such
qualifications and experience were used as an award criterion, any change in the staff
assigned to perform the contract, even where justified through illness or a change in
position, would call into question the conditions under which the contract was
awarded and thereby create legal uncertainty.
 new
(165) It is necessary to simplify the rules governing dynamic purchasing systems to enable
contracting authorities to take full advantage of the possibilities afforded by that
purchasing method. In particular, the systems should be operated in the form of a
restricted procedure, thus allowing for any economic operator that submits a request to
participate and meets the exclusion and selection criteria to take part in procurement
procedures carried out through the dynamic purchasing system over its period of
validity, which should not be limited to four years. Tenders may also be presented in
the form of an electronic catalogue particularly for off-the-shelf products or services
generally available on the market. Moreover, in order to reduce the administrative
burden given the dynamic nature of the systems, the requirement to appoint an
opening and evaluation committee should be waived for specific procurements under a
dynamic purchasing system. Considering the progress in digitalisation of procurement
procedures, it should be clarified that public openings for open procedures may be
organised remotely via video conferences.
(166) In order to simplify and align with the rules applicable to procurement by Union
institutions on their own account, the obligation to publish the list of selected
candidates to be invited to submit a tender on the Commission’s website should be
removed in the field of external actions.
EN 49 EN
 2018/1046 recital 108
(167) Union procurement should ensure that Union funds are used in an effective,
transparent and appropriate way, while reducing administrative burden on recipients of
Union funds. In that regard, e-procurement should contribute to the better use of
Union funds and enhance access to contracts for all economic operators. All Union
institutions conducting procurement should publish clear rules on their websites
regarding acquisition, expenditure and monitoring, as well as all contracts awarded,
including the value thereof.
 new
(168) In electronic procurement, the electronic exchange of information with participants
should rely to the largest extent possible on existing standards, such as the European
Single Procurement Document and e-Invoicing standards mandated respectively by
Commission Implementing Regulation (EU) 2016/7 and by Directive 2014/55/EU of
the European Parliament and of the Council on electronic invoicing in public
procurement.
 2018/1046 recital 109
(169) The existence of an opening phase and an evaluation for any procedure should be
clarified. An award decision should always be the outcome of an evaluation.
 2018/1046 recital 110
(170) When notified of the outcome of a procedure, candidates and tenderers should be
informed of the grounds on which the decision was taken and should receive a detailed
statement of reasons based on the content of the evaluation report.
 2018/1046 recital 111 (adapted)
 new
(171) Given that criteria are applied in no particular order,  It is appropriate to specify
that, upon request, unsuccessful  rejected tenderers who  which  submitted
compliant tenders should receive information on the characteristics and the relative
advantages of the successful tender if they so request.  Unsuccessful tenderers
should, upon request, receive additional information even where the compliance of
their tender has not been checked due to the selected order of criteria. 
 new
(172) It should also be clarified that tenderers rejected on the basis of Article 144 or any
other grounds for rejection should not have access to such information.
EN 50 EN
 2018/1046 recital 112
(173) For framework contracts with reopening of competition, there should be no obligation
to provide information on the characteristics and the relative advantages of the
successful tender to an unsuccessful contractor, on the basis that the receipt of such
information by parties to the same framework contract each time a competition is
reopened might prejudice fair competition between them.
 2018/1046 recital 113
(174) A contracting authority should be able to cancel a procurement procedure before the
contract is signed, without the candidates or tenderers being entitled to claim
compensation. This should be without prejudice to situations where the contracting
authority has acted in such a way that it is possible to hold it liable for damages in
accordance with the general principles of Union law.
 new
(175) In the case of procedures awarded in lots or through multiple sourcing, a contracting
authority should be able to partially cancel a procurement procedure, before the
contract is signed, without the candidates or tenderers being entitled to claim
compensation. This should be without prejudice to situations where the contracting
authority has acted in such a way that it is possible to hold it liable for damages in
accordance with the general principles of Union law.
(176) The award of contracts following multiple sourcing procurement, should be allowed in
duly justified cases, in particular, in order to avoid the over-reliance on a single
provider, for critical equipment and services, taking into account the objectives of
technological independence and continuity of services.
 2018/1046 recital 114
(177) As is the case in Directive 2014/24/EU, it is necessary to clarify the conditions under
which it is possible to modify a contract during its performance without a new
procurement procedure. In particular, a new procurement procedure should not be
required in the event of administrative changes, universal succession and application
of clear and unequivocal revision clauses or options that do not alter the minimum
requirements of the initial procedure. A new procurement procedure should be
required in the case of material modifications to the initial contract, in particular to the
scope and content of the mutual rights and obligations of the parties, including as
regards the distribution of intellectual property rights. Such modifications demonstrate
the parties’ intention to renegotiate the essential terms or conditions of that contract, in
particular if the modifications would have had an influence on the outcome of the
procedure had the modified terms or conditions been part of the initial procedure.
EN 51 EN
 new
(178) Experience gained has shown that it is necessary to clarify in which cases a
modification is considered altering the subject matter of the contract.
 2018/1046 recital 115
(179) It is necessary to provide for the option of requiring a performance guarantee in
relation to works, supplies and complex services in order to guarantee compliance
with substantial contractual obligations and to ensure proper performance throughout
the duration of the contract. It is also necessary to provide for the option of requiring a
retention money guarantee to cover the contract liability period, in line with customary
practice in the sectors concerned.
 2018/1046 recital 116
(180) In order to determine the applicable thresholds and procedures, it is necessary to
clarify whether Union institutions, executive agencies and Union bodies are deemed to
be contracting authorities. They should not be deemed to be contracting authorities in
cases where they purchase from a central purchasing body. In addition, Union
institutions form a single legal entity and their departments cannot conclude contracts,
but only service-level agreements, between themselves.
 2018/1046 recital 117 (adapted)
 new
(181) It is appropriate to include a reference in this Regulation to the two thresholds set out
in Directive 2014/24/EU applicable to works and to supplies and services  and in
Directive 2014/23/EU for concessions  , respectively. Those thresholds should also
be applicable to concession contracts for reasons of simplification, as well as sound
financial management, considering the specificities of the contracting needs of Union
institutions. The revision of those thresholds as provided for in Directive
 Directives  2014/24/EU  and 2014/23/EU  should therefore be directly
applicable to procurement  and respectively concessions  under this Regulation.
 new
(182) The award of concession contracts should be simplified by applying the thresholds of
Directive 2014/23/EU to concessions.
 2018/1046 recital 118
(183) For harmonisation and simplification purposes, the standard procedures applicable to
procurement should also be applied to purchases provided for under the light regime
EN 52 EN
for contracts for social and other specific services referred to in Article 74 of Directive
2014/24/EU. Therefore, the threshold for light regime purchases should be aligned
with the threshold for service contracts.
 new
(184) In order to better adapt procedures to market conditions outside the Union, this
Regulation should include specific provisions under which Union delegations award
contracts on their own account in third countries. Therefore, it is appropriate to revise
the thresholds for awarding contracts applied by the Union delegations in third
countries and align them to those applied for awarding contracts in the field of external
actions.
 2018/1046 recital 119
(185) It is necessary to clarify the conditions of application of the standstill period to be
observed before signing a contract or framework contract.
 2018/1046 recital 120
(186) The rules applicable to procurement in the field of external actions should be
consistent with the principles laid down in Directives 2014/23/EU and 2014/24/EU.
 new
(187) The rules on access to procurement, applicable both at the time of tender submission
and during contract implementation, should include the conditions laid down in
implementing acts (International Procurement Instrument measures) adopted under
Regulation 20xx/xxx44
[IPI Regulation] as well as the respective obligations upon
successful tenderers set out in that Regulation.
 2018/1046 recital 121
(188) In order to reduce complexity, streamline existing rules and improve the readability of
the procurement rules, it is necessary to regroup the general provisions on
procurement and the specific provisions applicable to procurement in the field of
external actions and to remove unnecessary repetitions and cross-referencing.
44
EN 53 EN
 2018/1046 recital 122
(189) It is necessary to clarify which economic operators have access to procurement under
this Regulation depending on their place of establishment and to provide explicitly for
the possibility of such access also for international organisations.
 new
(190) In duly justified cases, where the contract is to be awarded in a third country, the
authorising officer responsible should be allowed to open access to the procurement
procedure to natural or legal persons established in a third country that does not have a
special agreement with the Union in the field of procurement. This flexibility should
be provided in particular where there are no natural or legal persons established in
countries that have access to the procurement under a special agreement with the
Union in the field of procurement who can provide the required work, supplies or
services. The rules on access to procurement, applicable both at the time of tender
submission and during contract implementation, should include the conditions laid
down in implementing acts (International Procurement Instrument measures) adopted
under Regulation 20xx/xxx [IPI Regulation].
 2018/1046 recital 123
(191) In order to achieve a balance between the need for transparency and greater coherence
of procurement rules on the one hand, and the need to provide flexibility on certain
technical aspects of those rules on the other, the technical rules on procurement should
be set out in an annex to this Regulation and the power to adopt acts in accordance
with Article 290 TFEU should be delegated to the Commission in respect of
amendments to that Annex.
 2018/1046 recital 124
(192) It is necessary to clarify the scope of the Title on grants, particularly with regard to the
type of action or body eligible for a grant, as well as with regard to legal commitments
that can be used to cover grants. In particular, grant decisions should be phased out
due to their limited use and the progressive introduction of e-grants. The structure
should be simplified by moving the provisions on instruments which are not grants to
other parts of this Regulation. The nature of bodies which can receive operating grants
should be clarified by no longer referring to bodies pursuing an aim of general Union
interest since those bodies are covered by the notion of bodies having an objective
forming part of and supporting a Union policy.
EN 54 EN
 2018/1046 recital 125
(193) In order to simplify procedures and improve the readability of this Regulation,
provisions related to the content of the grant application, of the call for proposals and
of the grant agreement should be simplified and streamlined.
 2018/1046 recital 126
(194) In order to facilitate the implementation of actions financed by multiple donors where
the overall financing of the action is not known at the time of commitment of the
Union contribution, it is necessary to clarify the way the Union contribution is defined
and the method of verifying its use.
 2018/1046 recital 127
(195) Experience gained in the use of lump sums, unit costs or flat-rate financing has shown
that such forms of financing significantly simplify administrative procedures and
substantially reduce the risk of error. Regardless of the field of Union intervention,
lump sums, unit costs and flat rates are suitable forms of financing, in particular for
standardised and recurrent actions, such as mobility or training activities. Moreover, as
institutional cooperation between public administrations of Member States and of
beneficiary or partner countries (institutional twinning) is implemented by Member
State institutions, the use of simplified cost options is justified and should foster their
engagement. In the interest of increased efficiency, Member States and other
recipients of Union funds should be able to make more frequent use of simplified cost
options. In this context, the conditions for using lump sums, unit costs and flat rates
should be made more flexible. It is necessary to provide explicitly for the
establishment of single lump sums covering the entire eligible costs of the action or
the work programme. In addition, in order to foster focus on results, priority should be
given to output-based funding. Input-based lump sums, unit costs and flat rates should
remain an option where output-based ones are not possible or appropriate.
 new
(196) In order to ensure legal certainty, it is necessary to clarify that, where a grant takes the
form of financing not linked to costs, the provisions on an estimated budget, co-
financing and no double funding do not apply since they cannot be applied in a case
where the amount to be reimbursed is linked to defined conditions or results and is
decoupled from the underlying costs.
 2018/1046 recital 128
(197) The administrative procedures for authorising lump sums, unit costs and flat rates
should be simplified by vesting the power for such authorisation in the authorising
officers responsible. Where appropriate, such authorisation can be given by the
EN 55 EN
Commission in light of the nature of the activities or of the expenditure or in light of
the number of authorising officers concerned.
 2018/1046 recital 129
(198) In order to bridge the gap in the availability of data used to establish lump sums, unit
costs and flat rates, the use of an expert judgement should be allowed.
 2018/1046 recital 130
(199) While the potential of more frequent use of simplified forms of financing should be
realised, compliance with the principle of sound financial management, and in
particular the principles of economy, efficiency and no double funding, should be
ensured. For that purpose, simplified forms of financing should ensure that the
resources employed are adequate to the objectives to be achieved, that the same costs
are not financed more than once from the budget, that the co-financing principle is
respected and that overall overcompensation of recipients is avoided. Therefore,
simplified forms of financing should be based on statistical or accounting data, similar
objective means or expert judgement. In addition, suitable checks, controls and
periodic assessments should continue to apply.
 2018/1046 recital 131
(200) The scope of checks and controls as opposed to the periodic assessments of lump
sums, unit costs or flat rates should be clarified. Those checks and controls should
focus on the fulfilment of the conditions triggering the payment of lump sums, unit
costs or flat-rates, including, where required, the achievement of outputs and/or
results. Those conditions should not require reporting on the costs actually incurred by
the beneficiary. Where the amounts of lump sums, unit costs or flat-rate financing
have been determined ex ante by the authorising officer responsible or by the
Commission they should not be challenged by ex post controls. This should not
prevent the reduction of a grant in the event of poor, partial or late implementation or
of irregularity, fraud or a breach of other obligations. In particular, a grant should be
reduced where the conditions triggering the payment of lump sums, unit costs or flat
rates have not been fulfilled. The frequency and scope of the periodic assessment
should depend on the evolution and the nature of the costs, in particular taking into
account substantial changes in market prices and other relevant circumstances. The
periodic assessment could lead to adjustments of the lump sums, unit costs or flat rates
applicable to future agreements, but should not be used for questioning the value of
the lump sums, unit costs or flat rates already agreed upon. The periodic assessment of
lump sums, unit costs or flat rates might require access to the accounts of the
beneficiary for statistical and methodological purposes and such access is also
necessary for fraud-prevention and detection purposes.
EN 56 EN
 new
(201) Where a grant takes the form of a flat rate, unit cost or lump sum and there is thus no
ex post verification of the underlying costs, it is not possible to check that the eligible
costs were incurred during the lifetime of the action. In order to ensure legal certainty,
it should be clarified that ex post checks and controls on beneficiaries will verify that
the fulfilment of the conditions triggering the payment of the flat rate, unit costs, or
lump sum was achieved during the implementation period.
 2018/1046 recital 132
(202) In order to facilitate the participation of small organisations in the implementation of
the Union policies in an environment of limited availability of resources, it is
necessary to recognise the value of the work provided by volunteers as eligible costs.
As a result, such organisations should be able to rely to a greater extent on volunteers’
work for the sake of providing co-financing to the action or the work programme.
Without prejudice to the maximum co-financing rate specified in the basic act, in such
cases, the Union grant should be limited to the estimated eligible costs other than those
covering volunteers’ work. As volunteers’ work is a work provided by third parties
without a remuneration being paid to them by the beneficiary, the limitation avoids
reimbursing costs which the beneficiary did not incur. In addition, the value of the
volunteers’ work should not exceed 50 % of the in-kind contributions and any other
co-financing.
 new
(203) To ensure legal certainty, it should be clarified that, where in-kind contributions from
third parties in the form of volunteers’ work are presented as eligible costs in the
estimated budget, the co-financing to which the 50% limit is applied should include all
the sources of financing, that is the Union grant, in-kind contributions and other
sources of financing.
 2018/1046 recital 133
(204) In order to protect one of the fundamental principles of public finances, the no-profit
principle should be retained in this Regulation.
 new
(205) To ensure legal certainty when calculating the Union contribution in the case of a
profit in a grant funded by the Union budget, it should be clarified that the recovery of
the percentage of the profit corresponding to the Union contribution to the eligible
costs should not differentiate between actually incurred costs and simplified costs.
EN 57 EN
 2018/1046 recital 134
(206) In principle, grants should be awarded following a call for proposals. Where
exceptions are allowed, they should be interpreted and applied restrictively in terms of
scope and duration. The exceptional possibility to award grants without a call for
proposals to bodies with a de facto or de jure monopoly should only be used where the
bodies concerned are the only ones capable of implementing the relevant types of
activities or have been vested with such a monopoly by law or by a public authority.
 2018/1046 recital 135
(207) In the framework of moving towards e-grants and e-procurement, applicants and
tenderers should be asked to provide a proof of their legal status and financial viability
only once within a specific period and should not be required to resubmit supporting
documents in each award procedure. It is therefore necessary to align the requirements
for the number of years for which documents will be requested under grant award
procedures and procurement procedures.
 new
(208) A beneficiary of a grant can provide financial support to a third party based on the
fulfilment of certain conditions, and the amount paid to any third party should not
exceed EUR 60 000. That amount may only be exceeded where achieving the
objectives of the action would otherwise be impossible or overly difficult. In order to
allow more flexibility for implementing the budget in crisis and emergency situations,
it should also be possible to exceed EUR 60 000 without case-by-case justification in
the cases of humanitarian aid, emergency support operations, civil protection
operations or crisis management aid.
(209) Where the implementation of an action or a work programme requires a beneficiary to
carry out procurement, it should be clarified that any beneficiary may use its own
purchasing practices provided they ensure best value for money, or as appropriate,
lowest price, irrespective of whether the beneficiary awards a public contract and is a
contracting authority within the meaning of this Regulation. The definition of
“contract” should be amended accordingly.
 2018/1046 recital 136
(210) As a valuable type of financial support not related to predictable costs, the use of
prizes should be facilitated and the applicable rules should be clarified. Prizes should
be seen as complementing, not substituting, other funding instruments such as grants.
 2018/1046 recital 137
(211) In order to allow for the more flexible implementation of prizes, the obligation under
Regulation (EU, Euratom) No 966/2012 to publish contests for prizes with a unit value
EN 58 EN
of EUR 1000000 or more in the statements accompanying the draft budget should be
replaced by an obligation to submit prior information to the European Parliament and
to the Council and to explicitly mention such prizes in the financing decision.
 2018/1046 recital 138
(212) Prizes should be awarded in accordance with the principles of transparency and equal
treatment. In that context, the minimum characteristics of contests should be laid
down, in particular the arrangements for paying the prize to the winners after its
award, and the appropriate means of publication It is also necessary to establish a
clearly defined award procedure, from submission of the applications to the provision
of information to applicants and notification of the winning applicant, which mirrors
the grant award procedure.
 2018/1046 recital 139
(213) This Regulation should lay down the principles and conditions applicable to financial
instruments, budgetary guarantees and financial assistance and the rules on the
limitation of the financial liability of the Union, the fight against fraud and money
laundering, the winding down of financial instruments and reporting.
 2018/1046 recital 140
(214) In recent years the Union has increasingly used financial instruments that allow a
higher leverage of the budget to be achieved but, at the same time, they generate a
financial risk for the budget. Those financial instruments include not only the financial
instruments covered by Regulation (EU, Euratom) No 966/2012, but also other
instruments, such as budgetary guarantees and financial assistance, that previously
have been governed only by the rules established in their respective basic acts. It is
important to establish a common framework to ensure the homogeneity of the
principles applicable to that set of instruments and to regroup them under a new Title
in this Regulation, comprising sections on budgetary guarantees and on financial
assistance to Member States or third countries in addition to the existing rules
applicable to financial instruments.
 2018/1046 recital 141
(215) Financial instruments and budgetary guarantees can be valuable in multiplying the
effect of Union funds when those funds are pooled with other funds and include a
leverage effect. Financial instruments and budgetary guarantees should only be
implemented if there is no risk of distortion of competition in the internal market or
inconsistency with State aid rules.
EN 59 EN
 2018/1046 recital 142
(216) Within the framework of the annual appropriations authorised by the European
Parliament and by the Council for a given programme, financial instruments and
budgetary guarantees should be used on the basis of an ex ante evaluation
demonstrating that they are effective for the achievement of the policy objectives of
the Union.
 2018/1046 recital 143
(217) Financial instruments, budgetary guarantees and financial assistance should be
authorised by means of a basic act. Where in duly justified cases financial instruments
are established without a basic act, they should be authorised by the European
Parliament and by the Council in the budget.
 2018/1046 recital 144
(218) The instruments that potentially fall under Title X, such as loans, guarantees, equity
investments, quasi-equity investment and risk-sharing instruments, should be defined.
The definition of ‘risk-sharing instruments’ should allow for the inclusion of credit
enhancements for project bonds, covering the debt service risk of a project and
mitigating the credit risk of bond holders through credit enhancements in the form of a
loan or a guarantee.
 2018/1046 recital 145
(219) Any repayment from a financial instrument or budgetary guarantee should be used for
the instrument or guarantee which produced the repayment with a view to enhancing
the efficiency of that instrument or guarantee, unless otherwise specified in the basic
act, and should be taken into account when proposing future appropriations to that
instrument or guarantee.
 new
(220) It is important that the audited financial statements for financial instruments and
budgetary guarantees implemented under indirect management be provided in time for
the Court of Auditors to take them into account when making its observations on the
provisional accounts.
 2018/1046 recital 146
(221) It is appropriate to recognise the alignment of interests in pursuing policy objectives of
the Union and, in particular, that the EIB and the EIF have the specific expertise to
implement financial instruments and budgetary guarantees.
EN 60 EN
 2018/1046 recital 147
(222) The EIB and the EIF, acting as a group, should have the possibility to transfer part of
the implementation to each other, where such transfer might benefit the
implementation of a given action and as further defined in the relevant agreement with
the Commission.
 new
(223) For consistency and in order to take account of the Multiannual Financial Framework
for 2021 to 2027, for financial instruments and budgetary guarantees, it is necessary to
clarify certain provisions on reporting by the persons or entities entrusted with the
implementation of Union funds in accordance with Article 62(1)(c), on the application
of Title X in case of combination thereof with ancillary support from the budget,
including grants, and on combination with funds implemented under shared
management.
 2018/1046 recital 148
(224) It should be clarified that, where financial instruments or budgetary guarantees are
combined with ancillary forms of support from the budget, the rules on financial
instruments and budgetary guarantees should apply to the whole measure. Such rules
should be complemented, where applicable, by specific requirements set out in the
sector-specific rules.
 2018/1046 recital 149
(225) The implementation of financial instruments and budgetary guarantees financed by the
budget should adhere to the Union policy on non-cooperative jurisdictions for tax
purposes, and updates thereto, as laid down in relevant legal acts of the Union and in
Council conclusions, in particular the Council conclusions of 8 November 2016 on the
criteria for and process leading to the establishment of the EU list of non-cooperative
jurisdictions for tax purposes45
and the Annex thereto, as well as the Council
conclusions of 5 December 2017 on the EU list of non-cooperative jurisdictions for
tax purposes46
and the Annexes thereto.
 2018/1046 recital 150
(226) Budgetary guarantees and financial assistance to Member States or third countries are
generally off-budget operations that have a significant impact on the balance sheet of
the Union. While remaining generally off-budget operations, their inclusion in this
45
OJ C 461, 10.12.2016, p. 2.
46
OJ C 438, 19.12.2017, p. 5.
EN 61 EN
Regulation provides a stronger protection of the financial interests of the Union and a
clearer framework for their authorisation, management and accounting.
 2018/1046 recital 151
(227) The Union has recently launched important initiatives based on budgetary guarantees
such as the European Fund for Strategic Investments (EFSI) or the European Fund for
Sustainable Development (EFSD). The characteristics of those instruments are that
they generate a contingent liability for the Union and imply the provisioning of funds
to make available a liquidity cushion that allows the budget to respond in an orderly
manner to the payment obligations that might arise from those contingent liabilities. In
order to guarantee the credit rating of the Union and, hence, its capacity to deliver
effective financing, it is essential that the authorisation, provisioning and monitoring
of contingent liabilities follow a robust set of rules that should be applied to all
budgetary guarantees.
 2018/1046 recital 152
(228) The contingent liabilities arising from budgetary guarantees can cover a wide range of
financing and investment operations. The possibility of a budgetary guarantee being
called cannot be scheduled with full certainty on a yearly basis as in the case of loans
that have a defined schedule for repayment. It is, therefore, indispensable to set up a
framework for the authorisation and monitoring of contingent liabilities ensuring full
respect, at any moment, for the ceiling for annual payment appropriations set out in
Council Decision (EU, Euratom) 2020/20532014/335/EU, Euratom47
.
 2018/1046 recital 153
(229) That framework should also provide for management and control, including regular
reporting on the financial exposure of the Union. The rate of provisioning of financial
liabilities should be set on the basis of a proper risk assessment of the financial risks
arising from the related instrument. The sustainability of the contingent liabilities
should be assessed annually in the context of the budgetary procedure. An early
warning mechanism should be established to avoid a shortage of provisions to cover
financial liabilities.
 2018/1046 recital 154
(230) The increasing use of financial instruments, budgetary guarantees and financial
assistance requires a significant volume of payment appropriations to be mobilised and
provisioned. In order to deliver leverage while ensuring an adequate level of
protection against financial liabilities, it is important to optimise the amount of
provisioning required and to achieve efficiency gains by pooling those provisions into
47
Council Decision 2014/335/EU, Euratom of 26 May 2014 on the system of own resources of the
European Union (OJ L 168, 7.6.2014, p. 105).
EN 62 EN
a common provisioning fund. In addition, the more flexible use of those pooled
provisions permits an effective global provisioning rate that delivers the protection
requested with an optimised amount of resources.
 2018/1046 recital 155
(231) In order to ensure the proper functioning of the common provisioning fund for the
post-2020 programming period, the Commission should, by 30 June 2019, submit an
independent external evaluation of the advantages and disadvantages of entrusting the
financial management of the assets of the common provisioning fund to the
Commission, to the EIB, or to a combination of the two, taking into account the
relevant technical and institutional criteria used in comparing asset management
services, including the technical infrastructure, comparison of costs for the services
given, institutional set-up, reporting, performance, accountability and expertise of each
institution and the other asset management mandates for the budget. The evaluation
should be accompanied, where appropriate, by a legislative proposal.
 2018/1046 recital 156
(232) The rules applicable to provisioning and to the common provisioning fund should
provide a solid internal control framework. The guidelines applicable to the
management of the resources in the common provisioning fund should be established
by the Commission after having consulted the accounting officer of the Commission.
The authorising officers of the financial instruments, budgetary guarantees or financial
assistance should actively monitor the financial liabilities under their responsibility
and the financial manager of the resources of the common provisioning fund should
manage the cash and the assets in the fund following the rules and procedures set out
by the accounting officer of the Commission.
 2018/1046 recital 157
(233) Budgetary guarantees and financial assistance should follow the same set of principles
established for financial instruments. Budgetary guarantees, in particular, should be
irrevocable, unconditional and on demand. They should be implemented under indirect
management or, only in exceptional cases, under direct management. They should
only cover financing and investment operations and their counterparts should
contribute their own resources to the operations covered.
 2018/1046 recital 158
(234) Financial assistance to Member States or third countries should take the form of a
loan, of a credit line or any other instrument deemed appropriate to ensure the
effectiveness of the support. To that end, the Commission should be empowered in the
relevant basic act to borrow the necessary funds on the capital markets or from
financial institutions, avoiding the involvement of the Union in any transformation of
maturities that would expose it to an interest risk or to any other commercial risk.
EN 63 EN
 2018/1046 recital 159
(235) The provisions related to financial instruments should apply as soon as possible in
order to achieve the simplification and effectiveness sought. The provisions related to
the budgetary guarantees and to financial assistance, as well as to the common
provisioning fund, should apply as from the post-2020 multiannual financial
framework. That calendar will allow a thorough preparation of the new tools for
managing contingent liabilities. It will also permit an alignment between the principles
set out in Title X and, on the one hand, the proposal for the post-2020 multiannual
financial framework and, on the other hand, the specific programmes related to that
framework.
 2018/1046 recital 160
(236) Regulation (EU, Euratom) No 1141/2014 of the European Parliament and of the
Council48
lays down rules for, inter alia, the funding of political parties and political
foundations at European level, in particular with regard to funding conditions, the
award and distribution of funding, donations and contributions, financing of
campaigns for elections to the European Parliament, reimbursable expenditure, the
prohibition of certain funding, accounts, reporting and audit, implementation and
control, penalties, cooperation between the Authority for European political parties
and foundations, the Authorising Officer of the European Parliament and Member
States, and transparency.
 2018/1046 recital 161
(237) Rules should be included in this Regulation on contributions from the budget to
European political parties as envisaged by Regulation (EU, Euratom) No 1141/2014.
 2018/1046 recital 162
(238) The financial support given to European political parties should take the form of a
specific contribution, to match the specific needs of those parties.
 2018/1046 recital 163
(239) Although financial support is awarded without an annual work programme being
required, European political parties should justify ex post the sound use of Union
funding. In particular, the authorising officer responsible should verify if the funding
has been used to pay reimbursable expenditure as established in the call for
contributions within the time limits laid down in this Regulation. Contributions to
48
Regulation (EU, Euratom) No 1141/2014 of the European Parliament and of the Council of 22 October
2014 on the statute and funding of European political parties and European political foundations (OJ
L 317, 4.11.2014, p. 1).
EN 64 EN
European political parties should be spent by the end of the financial year following
that of their award, after which, any unspent funding should be recovered by the
authorising officer responsible.
 2018/1046 recital 164
(240) Union funding awarded to finance the operating costs of European political parties
should not be used for other purposes than those established in Regulation (EU,
Euratom) No 1141/2014, in particular to directly or indirectly finance third parties
such as national political parties. European political parties should use the
contributions to pay a percentage of current and future expenditure and not
expenditure or debts incurred before the submission of their applications for
contributions.
 2018/1046 recital 165
(241) The award of contributions should also be simplified and adapted to the specificities of
European political parties, in particular by the absence of selection criteria, the
establishment of a single full pre-financing payment as a general rule, and by the
possibility to use lump sums, flat-rate financing and unit costs.
 2018/1046 recital 166
(242) The contributions from the budget should be suspended, reduced or terminated if
European political parties infringe Regulation (EU, Euratom) No 1141/2014.
 2018/1046 recital 167
(243) Penalties that are based both on this Regulation and on Regulation (EU, Euratom) No
1141/2014 should be imposed in a coherent way and should respect the principle of ne
bis in idem. In accordance with Regulation (EU, Euratom) No 1141/2014,
administrative and/or financial penalties provided for by this Regulation are not to be
imposed in one of the cases for which penalties have already been imposed on the
basis of Regulation (EU, Euratom) No 1141/2014.
 2018/1046 recital 168
(244) This Regulation should establish a general framework under which budget support can
be used as an instrument in the field of external actions including the obligation for the
third country to provide the Commission with adequate and timely information to
evaluate the fulfilment of the agreed conditions and provisions ensuring the protection
of the financial interests of the Union.
EN 65 EN
 2018/1046 recital 169
(245) In order to reinforce the role of the European Parliament and of the Council, the
procedure for establishing Union trust funds should be clarified. It is also necessary to
specify the principles applicable to the contributions to Union trust funds, in particular
the importance of securing contributions from other donors which justify their
establishment with regard to added value. It is also necessary to clarify the
responsibilities of the financial actors and of the board of the Union trust fund and to
define rules ensuring a fair representation of the participating donors on the board of
the Union trust fund and a mandatory vote in favour by the Commission for the use of
the funds. It is also important to set out in more detail the reporting requirements
applicable to Union trust funds.
 new
(246) The Union should be able to participate in global initiatives, when such participation
contributes to the achievement of Union policy objectives. In order to provide a
suitable legal framework for Union participation in global initiatives, Union
contribution to such initiatives should be included as a new budget implementation
instrument. The use of this new financial vehicle would be subject to conditions and
limited to cases where other instruments provided in the Financial Regulation do not
enable the achievement of the respective EU policy objectives with the same scale and
impact.
(247) In order to adapt to the progress on digitalisation, the lists of external experts drawn up
following a call for expression of interest should be valid longer than the duration of
the multiannual programme provided a rotation of the experts is ensured and new
experts are able to express their interest. In addition, it is necessary to allow Union
institutions to attract highly skilled external experts in order to ensure the evaluation
process and the specific opinions and advice provided by the experts is of high quality.
In order to successfully compete with other actors on the market, the Union
institutions should be allowed to offer more competitive remuneration in exceptional
and duly justified cases. Finally, in the interest of legal certainty, the rules applicable
to remunerated external experts should be clarified to mirror the different steps of the
award procedure.
(248) In order to provide a clear legal framework for the Union institutions to donate
services, supplies or works, non-financial donations should be included as a new
budget implementation instrument. This instrument should not be confused with the
general framework of support provided by the Union to third countries which is of a
broader nature but can include non-financial donations. In light of the COVID-19
pandemic, such an instrument should provide a stable legal basis in particular for
future crisis and emergency situations and ensure that the Union institutions have the
appropriate budget support tools to help Member States, other persons and entities
when support is most needed. That instrument should be implemented under direct
management. Related provisions, such as definitions, suspension, termination and
reduction, and evaluation committee should be adjusted accordingly.
(249) Similar to the introduction of non-financial donations, the EU institutions should also
be able to award prizes which are not financial. This is also important in order to allow
EN 66 EN
contests among young people who do not have a bank account in their Member State,
but who can easily receive their reward in a practical form. For this purpose, the
definition and the provisions on ‘prizes’ should be adjusted accordingly.
 2018/1046 recital 170
(250) In line with the streamlining of the existing rules and in order to avoid undue
repetition, the special provisions set out in Part Two of Regulation (EU, Euratom) No
966/2012, applicable to the EAGF, to research, to external actions and to specific
Union funds, should only be introduced in the relevant parts of this Regulation,
provided that the provisions are still used and relevant.
 2018/1046 recital 171
(251) The provisions on the presentation of accounts and accounting should be simplified
and clarified. It is therefore appropriate to group together all provisions on annual
accounts and other financial reporting.
 new
(252) The deadlines for the observations by the Court of Auditors on the provisional
accounts and for the submission of the final accounts should be adjusted to take into
account the timetable of the discharge procedure.
 2018/1046 recital 172
(253) The manner in which Union institutions currently report on building projects to the
European Parliament and to the Council should be improved. Union institutions should
be allowed to finance new building projects with the revenue received for buildings
already sold. Consequently, a reference to the provisions on internal assigned revenue
should be introduced in the provisions on building projects. This would allow meeting
the changing needs in the building policy of Union institutions, while saving costs and
introducing more flexibility.
 new
(254) In its Communication on the European Green Deal, the Commission encourages the
renovation of buildings in order to reduce their emissions and make them more energy
efficient. Taking into account the rapid evolution of the market for energy efficient
buildings, there is an acute need for the Union institutions to incorporate the Green
Deal commitments in their own building policy and to renovate their buildings. In
addition, the recent development of working methods accelerated by the Covid-19
pandemic requires adapting the institutions’ office stock in order to develop a dynamic
office policy. As a consequence, financing of structural renovations by loans should be
EN 67 EN
allowed. The interpretation of the concept of new building projects should be
broadened and, in particular, include any project concerning structural renovation.
 2018/1046 recital 173
(255) In order to adapt the rules applicable to certain Union bodies, the detailed rules on
procurement and the detailed conditions and the minimum ratio for the effective
provisioning rate, the power to adopt acts in accordance with Article 290 TFEU should
be delegated to the Commission in respect of the framework financial regulation for
bodies set up under the TFEU and the Euratom Treaty, the model financial regulation
for public-private partnership bodies, amendments to Annex I to this Regulation, the
detailed conditions and methodology for the calculation of the effective provisioning
rate and the amendment of the defined minimum ratio of the effective provisioning
rate, which should not be set at a level lower than 85 %. It is of particular importance
that the Commission carry out appropriate consultations during its preparatory work,
including at expert level, and that those consultations be conducted in accordance with
the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better
Law-Making. In particular, to ensure equal participation in the preparation of
delegated acts, the European Parliament and the Council receive all documents at the
same time as Member States’ experts, and their experts systematically have access to
meetings of Commission expert groups dealing with the preparation of delegated acts.
 2018/1046 recital 174 (adapted)
In order to ensure that the European Union Programme for Employment and Social
Innovation (EaSI), established by Regulation (EU) No 1296/2013 of the European Parliament
and of the Council49
, swiftly provides adequate resources to support changing political
priorities, the indicative shares for each of the three axes and the minimum percentages for
each of the thematic priorities within each axis should allow for a greater flexibility, while
maintaining an ambitious deployment rate for EURES cross-border partnerships. This should
improve the management of EaSI and allow for the focusing of budgetary resources on
actions that produce better employment and social results.
 2018/1046 recital 175 (adapted)
In order to facilitate investments in cultural and sustainable tourism infrastructure, without
prejudice to the application of legal acts of the Union in the environmental field, in particular
Directives 2001/42/EC50
and 2011/92/EU51
of the European Parliament and of the Council, as
49
Regulation (EU) No 1296/2013 of the European Parliament and of the Council of 11 December 2013 on
a European Union Programme for Employment and Social Innovation (‘EaSI’) and amending Decision
No 283/2010/EU establishing a European Progress Microfinance Facility for employment and social
inclusion (OJ L 347, 20.12.2013, p. 238).
50
Directive 2001/42/EC of the European Parliament and of the Council of 27 June 2001 on the
assessment of the effects of certain plans and programmes on the environment (OJ L 197, 21.7.2001,
p. 30).
EN 68 EN
appropriate, certain restrictions as regards the scope of support under Regulation (EU) No
1301/2013 of the European Parliament and of the Council52
for such investments should be
clarified. It is therefore necessary to introduce clear restrictions as regards limiting the scale of
the contribution of the ERDF to such investments from 2 August 2018.
 2018/1046 recital 176 (adapted)
In order to respond to the challenges posed by increasing flows of migrants and refugees, the
objectives to which the ERDF can contribute in its support of migrants and refugees should be
spelled out with a view to enabling Member States to provide investments focusing on legally
staying third-country nationals, including applicants for asylum and beneficiaries of
international protection.
 2018/1046 recital 177 (adapted)
With a view to facilitating the implementation of operations under Regulation (EU) No
1303/2013 of the European Parliament and of the Council53
, the scope of potential
beneficiaries should be enlarged. Therefore, it should be allowed for managing authorities to
consider natural persons as beneficiaries and a more flexible definition of beneficiaries in the
context of State aid should be set out.
 2018/1046 recital 178 (adapted)
As a matter of practice, macroregional strategies are agreed upon the adoption of Council
conclusions. As the case has been since the entry into force of Regulation (EU) No
1303/2013, such conclusions can, where appropriate, be endorsed by the European Council,
taking into account the powers of that institution laid down in Article 15 TEU. The definition
of ‘macroregional strategies’ set out in that Regulation should therefore be amended
accordingly.
 2018/1046 recital 179 (adapted)
With a view to ensuring sound financial management of the ERDF, the ESF, the Cohesion
Fund, the EAFRD and the EMFF (‘the European Structural and Investment Funds’ – ‘ESI
51
Directive 2011/92/EU of the European Parliament and of the Council of 13 December 2011 on the
assessment of the effects of certain public and private projects on the environment (OJ L 26, 28.1.2012,
p. 1).
52
Regulation (EU) No 1301/2013 of the European Parliament and of the Council of 17 December 2013 on
the European Regional Development Fund and on specific provisions concerning the Investment for
growth and jobs goal and repealing Regulation (EC) No 1080/2006 (OJ L 347, 20.12.2013, p. 289).
53
Regulation (EU) No 1303/2013 of the European Parliament and of the Council of 17 December 2013
laying down common provisions on the European Regional Development Fund, the European Social
Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European
Maritime and Fisheries Fund and laying down general provisions on the European Regional
Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and
Fisheries Fund and repealing Council Regulation (EC) No 1083/2006 (OJ L 347, 20.12.2013, p. 320).
EN 69 EN
Funds’) which are implemented under shared management, and to clarify Member States’
obligations, the general principles set out in Article 4 of Regulation (EU) No 1303/2013
should refer to the principles set out in this Regulation concerning internal control of budget
implementation and avoidance of conflicts of interests.
 2018/1046 recital 180 (adapted)
With a view to maximising the synergies between all Union funds to address the challenges of
migration and asylum in an effective way, it should be ensured that, when the thematic
objectives are translated into priorities in the Fund-specific rules, such priorities cover the
appropriate use of each ESI Fund for those areas. Where appropriate, coordination with the
Asylum, Migration and Integration Fund should be ensured.
 2018/1046 recital 181 (adapted)
In order to ensure coherence of programming arrangements, an alignment between
Partnership Agreements and the amendments of programmes approved by the Commission in
the preceding calendar year should be carried out once per year.
 2018/1046 recital 182 (adapted)
In order to facilitate the preparation and implementation of community-led local development
strategies, the lead Fund should be allowed to cover preparatory, running and animation costs.
 2018/1046 recital 183 (adapted)
In order to facilitate the implementation of community-led local development and integrated
territorial investments, the roles and responsibilities of local action groups as regards
community-led local development strategies, and of local authorities, regional development
bodies or non-governmental organisations as regards integrated territorial investments (ITIs),
in relation to other programme bodies should be clarified. Designation as an intermediate
body in accordance with the Fund-specific rules should only be required in cases where the
relevant bodies carry out additional tasks that fall under the responsibility of the managing or
certifying authority or of the paying agency.
 2018/1046 recital 184 (adapted)
Managing authorities should have the possibility to implement financial instruments through a
direct award of a contract to the EIB and to international financial institutions.
 2018/1046 recital 185 (adapted)
Many Member States have established publicly-owned banks or institutions that operate
under a public policy mandate to promote economic development activities. Such publicly-
EN 70 EN
owned banks or institutions have specific characteristics which differentiate them from
private commercial banks in relation to their ownership, their development mandate and the
fact that they do not primarily focus on maximising profits. The primary role of such publicly-
owned banks or institutions is to mitigate market failures where in certain regions or for
certain policy areas or sectors financial services are underprovided by commercial banks.
Those publicly-owned banks or institutions are well-placed to promote access to the ESI
Funds while maintaining competitive neutrality. Their specific role and characteristics can
allow Member States to increase the use of financial instruments in order to maximise the
impact of the ESI Funds in the real economy. Such an outcome would be in line with the
Commission policy to facilitate the role of such publicly-owned banks or institutions as fund
managers both in the implementation of ESI Funds as well as in the combination of the ESI
Funds with EFSI financing, as set out in particular in the Investment Plan for Europe. Without
prejudice to contracts already awarded for the implementation of financial instruments in
compliance with applicable law, it is justified to clarify that it is possible for managing
authorities to award contracts directly to such publicly-owned banks or institutions.
Nevertheless, in order to ensure that the possibility of direct award remains consistent with
the principles of the internal market, strict conditions to be fulfilled by publicly-owned banks
or institutions should be laid down.
Such conditions should include that there is to be no direct private-capital
participation, with the exception of non-controlling and non-blocking forms of
private-capital participation in line with the requirements set out in Directive
2014/24/EU. Moreover, and strictly limited to the scope of application of Regulation
(EU) No 1303/2013, a publicly-owned bank or institution should also be allowed to
implement financial instruments where the private-capital participation confers no
influence on decisions regarding the day-to-day management of the financial
instrument supported by the ESI Funds.
 2018/1046 recital 186 (adapted)
In order to maintain the possibility for the ERDF and EAFRD to contribute to joint uncapped
guarantee and securitisation financial instruments in favour of SMEs, it is necessary to
provide that it is possible for Member States to use the ERDF and EAFRD to contribute to
such instruments during the entire programming period and to update relevant provisions
relating to that option, such as those on ex ante assessments and evaluations and to introduce
for the ERDF the possibility of programming at priority axis level.
 2018/1046 recital 187 (adapted)
The adoption of Regulation (EU) 2015/1017 of the European Parliament and of the Council54
,
was intended to enable Member States to use the ESI Funds to contribute to the financing of
eligible projects supported under the EFSI. A specific provision should be inserted in
Regulation (EU) No 1303/2013 setting out the terms and conditions to allow for better
54
Regulation (EU) 2015/1017 of the European Parliament and of the Council of 25 June 2015 on the
European Fund for Strategic Investments, the European Investment Advisory Hub and the European
Investment Project Portal and amending Regulations (EU) No 1291/2013 and (EU) No 1316/2013 —
the European Fund for Strategic Investments (OJ L 169, 1.7.2015, p. 1).
EN 71 EN
interaction and complementarity that will facilitate the possibility to combine the ESI Funds
with EIB financial products under the EFSI’s EU Guarantee.
 2018/1046 recital 188 (adapted)
In carrying out their operations, the bodies implementing financial instruments should adhere
to the Union policy on non-cooperative jurisdictions for tax purposes, and updates thereto, as
laid down in relevant legal acts of the Union and in Council conclusions, in particular the
Council conclusions of 8 November 2016 and the Annex thereto, as well as the Council
conclusions of 5 December 2017 and the Annexes thereto.
 2018/1046 recital 189 (adapted)
In order to simplify and harmonise the control and audit requirements and to improve the
accountability of the financial instruments implemented by the EIB and other international
financial institutions, it is necessary to amend the provisions on management and control of
financial instruments to facilitate the assurance process. That amendment should not apply to
financial instruments referred to in point (a) of Article 38(1) and Article 39 of Regulation
(EU) No 1303/2013 which were established by a funding agreement signed before 2 August
2018. For such financial instruments, Article 40 of that Regulation as applicable at the
moment of the signature of the funding agreement should continue to apply.
 2018/1046 recital 190 (adapted)
In order to ensure uniform conditions for the implementation of Regulation (EU) No
1303/2013 in respect of the models for the control reports and the annual audit reports
referred to in Article 40(1) of that Regulation, implementing powers should be conferred on
the Commission. Those powers should be exercised in accordance with Regulation (EU) No
182/2011 of the European Parliament and of the Council55
.
 2018/1046 recital 191 (adapted)
In order to ensure consistency with the treatment of financial corrections during the 2007-
2013 programming period, it is necessary to clarify that, in the case of financial instruments, it
should be possible to allow for a contribution cancelled as a result of an individual irregularity
to be reused for regular expenditure within the same operation so that the related financial
correction will not have the consequence of a net loss for the financial instrument operation.
55
Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011
laying down the rules and general principles concerning mechanisms for control by Member States of
the Commission’s exercise of implementing powers (OJ L 55, 28.2.2011, p. 13).
EN 72 EN
 2018/1046 recital 192 (adapted)
In order to provide more time for the signature of funding agreements allowing for use of
escrow accounts for payments for investments in final recipients after the end of the eligibility
period for equity-based instruments, the deadline for signature of such funding agreements
should be extended until 31 December 2018.
 2018/1046 recital 193 (adapted)
In order to incentivise investors operating under the market economy principle to co-invest in
public policy projects, the concept of differentiated treatment of investors, which allows under
specific conditions for the ESI Funds to take a subordinated position to an investor operating
under the market economy principle and to EIB financial products under the EFSI’s EU
Guarantee, should be introduced. At the same time, the conditions for application of such a
differentiated treatment when implementing the ESI Funds should be laid down.
 2018/1046 recital 194 (adapted)
Given the protracted low-interest environment and in order not to unduly penalise bodies
implementing financial instruments, it is necessary, subject to active treasury management, to
enable financing of negative interest generated as a result of investments of the ESI Funds
pursuant to Article 43 of Regulation (EU) No 1303/2013 from resources paid back into the
financial instrument.
 2018/1046 recital 195 (adapted)
In order to align reporting requirements with the new provisions on differentiated treatment of
investors and to avoid duplication of certain requirements, Article 46(2) of Regulation (EU)
No 1303/2013 should be amended.
 2018/1046 recital 196 (adapted)
In order to facilitate the implementation of the ESI Funds, it is necessary to grant Member
States the possibility to implement technical assistance actions through the direct award of a
contract to the EIB, other international financial institutions and publicly-owned banks or
institutions.
 2018/1046 recital 197 (adapted)
In order to further harmonise the conditions for operations generating net revenue after their
completion, the relevant provisions of this Regulation should apply to already selected but
still ongoing operations and to operations which are still to be selected under that
programming period.
EN 73 EN
 2018/1046 recital 198 (adapted)
In order to give a strong incentive for the implementation of energy-efficiency measures, cost-
savings that result from improved energy efficiency by an operation should not be treated as
net revenue.
 2018/1046 recital 199 (adapted)
With a view to facilitating the implementation of revenue-generating operations, the reduction
of the co-financing rate should be allowed at any time during the implementation of the
programme, and possibilities for the establishment of flat-rate net-revenue percentages at
national level should be provided for.
 2018/1046 recital 200 (adapted)
Due to the late adoption of Regulation (EU) No 508/2014 of the European Parliament and of
the Council56
and the fact that aid intensity levels have been established by that Regulation, it
is necessary to set out certain exemptions in Regulation (EU) No 1303/2013 for the EMFF as
regards revenue-generating operations. As those exemptions provide more favourable
conditions for certain revenue-generating operations for which amounts or rates of support are
defined in Regulation (EU) No 508/2014, it is necessary to establish a different date of
application for those exemptions to ensure equal treatment of operations supported on the
basis of Regulation (EU) No 1303/2013.
 2018/1046 recital 201 (adapted)
In order to reduce administrative burden for beneficiaries, the threshold which exempts
certain operations from the requirement to calculate and take into account revenue generated
during their implementation should be raised.
 2018/1046 recital 202 (adapted)
In order to facilitate synergies between the ESI Funds and other Union instruments, it should
be possible for expenditure incurred to be reimbursed from different ESI Funds and Union
instruments based on a proportion agreed in advance.
56
Regulation (EU) No 508/2014 of the European Parliament and of the Council of 15 May 2014 on the
European Maritime and Fisheries Fund and repealing Council Regulations (EC) No 2328/2003, (EC)
No 861/2006, (EC) No 1198/2006 and (EC) No 791/2007 and Regulation (EU) No 1255/2011 of the
European Parliament and of the Council (OJ L 149, 20.5.2014, p. 1).
EN 74 EN
 2018/1046 recital 203 (adapted)
In order to promote the use of lump sums, and given the fact that lump sums are to be based
on a fair, equitable and verifiable calculation method which ensures sound financial
management, the applicable upper limit for their use should be removed.
 2018/1046 recital 204 (adapted)
In order to reduce the administrative burden of the implementation of projects by
beneficiaries, a new simplified cost option for financing based on conditions others than the
costs of the operations should be introduced.
 2018/1046 recital 205 (adapted)
In order to simplify the rules governing the use of funds and to reduce the associated
administrative burden, Member States should increasingly make use of simplified cost
options.
 2018/1046 recital 206 (adapted)
Taking into account the fact that, in accordance with Article 71 of Regulation (EU) No
1303/2013, the obligation to ensure the durability of investment operations applies from the
final payment to the beneficiary, and that, when the investment consists in the lease purchase
of a new machinery and equipment, the final payment occurs at the end of the contract period,
that obligation should not apply to that type of investment.
 2018/1046 recital 207 (adapted)
In order to ensure a broad application of simplified cost options, an obligatory use of standard
scales of unit costs, lump sums or flat rates should be set out for operations or projects
forming part of an operation receiving support from the ERDF and the ESF below a certain
threshold, subject to relevant transitional provisions. The managing authority, or the
monitoring committee for the programmes under the European territorial cooperation goal,
should be given the possibility to extend the transitional period for a period it considers
appropriate if it considers that such obligation creates a disproportionate administrative
burden. Such obligation should not apply to operations receiving support within the
framework of State aid that does not constitute de minimis aid. For such operations, all forms
of grants and repayable assistance should continue to be an option. At the same time, the use
of draft budgets as an additional methodology for determining simplified costs should be
introduced for all ESI Funds.
EN 75 EN
 2018/1046 recital 208 (adapted)
In order to facilitate earlier and more targeted application of simplified cost options, the
power to adopt acts in accordance with Article 290 TFEU should be delegated to the
Commission in respect of supplementing Regulation (EU) No 1303/2013 with additional
specific rules on the role, liabilities and responsibility of bodies implementing financial
instruments, related selection criteria and products that it is possible to deliver through
financial instruments, supplementing the provisions of Regulation (EU) No 1303/2013 on the
standard scales of unit costs or the flat-rate financing, the fair, equitable and verifiable
calculation method on which they might be established, and by specifying detailed modalities
concerning the financing based on the fulfilment of conditions related to the realisation of
progress in implementation or the achievement of objectives of programmes rather than on
costs and their application. It is of particular importance that the Commission carry out
appropriate consultations during its preparatory work, including at expert level, and that those
consultations be conducted in accordance with the principles laid down in the
Interinstitutional Agreement of 13 April 2016 on Better Law-Making. In particular, to ensure
equal participation in the preparation of delegated acts, the European Parliament and the
Council receive all documents at the same time as Member States’ experts, and their experts
systematically have access to meetings of Commission expert groups dealing with the
preparation of delegated acts.
 2018/1046 recital 209 (adapted)
In order to reduce the administrative burden, the use of flat rates which do not require a
methodology to be established by Member States should be increased. Two additional flat
rates should therefore be introduced: one for calculating direct staff costs and the other one for
calculating the remaining eligible costs based on staff costs. In addition, further clarification
should be provided on the methods to calculate staff costs.
 2018/1046 recital 210 (adapted)
With a view to improving the effectiveness and impact of operations, implementation of
operations which cover the whole territory of a Member State or operations covering different
programme areas should be facilitated and possibilities for expenditure outside the Union for
certain investments should be increased.
 2018/1046 recital 211 (adapted)
In order to encourage Member States to make use of appraisals of major projects by
independent experts, the declaration of expenditure relating to the major project to the
Commission prior to the positive appraisal by the independent expert should be allowed once
the Commission has been informed about the submission of the relevant information to the
independent expert.
EN 76 EN
 2018/1046 recital 212 (adapted)
In order to promote the use of joint action plans which will reduce administrative burden for
beneficiaries, it is necessary to reduce regulatory requirements linked to the setting-up of a
joint action plan while maintaining an appropriate focus on horizontal principles, including
gender equality and sustainable development, which have generated important contributions
to the effective implementation of the ESI Funds.
 2018/1046 recital 213 (adapted)
In order to avoid unnecessary administrative burden for beneficiaries, the rules on
information, communication and visibility should respect the principle of proportionality.
Accordingly, it is important to clarify the scope of application of those rules.
 2018/1046 recital 214 (adapted)
With a view to reducing the administrative burden and ensuring the effective use of technical
assistance across the ERDF, the ESF and the Cohesion Fund and across categories of regions,
flexibility for the calculation and monitoring of the respective limits applicable to technical
assistance of Member States should be increased.
 2018/1046 recital 215 (adapted)
With a view to streamlining implementation structures, it should be clarified that the
possibility for the managing authority, certifying authority and the audit authority to be part of
the same public body is also available to programmes under the European territorial
cooperation goal.
 2018/1046 recital 216 (adapted)
The responsibilities of the managing authorities regarding the verification of expenditure
when simplified cost options are being used should be specified in more detail.
 2018/1046 recital 217 (adapted)
In order to ensure that beneficiaries can fully benefit from the simplification potential of e-
governance solutions in the implementation of the ESI Funds and the Fund for European Aid
to the Most Deprived (FEAD), especially with a view to facilitating full electronic document
management, it is necessary to clarify that a paper trail is not necessary if certain conditions
are met.
EN 77 EN
 2018/1046 recital 218 (adapted)
In order to increase proportionality of controls and to ease the administrative burden resulting
from overlapping controls, especially for small beneficiaries, without undermining the
principle of sound financial management, the single audit principle for the ERDF, the ESF,
the Cohesion Fund and the EMFF should prevail and the thresholds below which an operation
is not to be subject to more than one audit should be doubled.
 2018/1046 recital 219 (adapted)
It is important to enhance the visibility of the ESI Funds and to raise awareness of their results
and achievements with the public. Information and communication activities and measures to
enhance visibility for the public remain essential in publicising the achievements of the ESI
Funds and in demonstrating how the Union’s financial resources are invested.
 2018/1046 recital 220 (adapted)
With a view to facilitating access of certain target groups to the ESF, the collection of data for
certain indicators referred to in Annex I to Regulation (EU) No 1304/2013 of the European
Parliament and of the Council57
should not be required.
 2018/1046 recital 221 (adapted)
In order to ensure equal treatment of operations supported on the basis of this Regulation, it is
necessary to establish the date of application of certain amendments to Regulation (EU) No
1303/2013.
 2018/1046 recital 222 (adapted)
In order to ensure that the entire programming period for Regulations (EU) No 1301/2013,
(EU) No 1303/2013, (EU) No 1304/2013 and Regulation (EU) No 223/2014 of the European
Parliament and of the Council58
is governed by a coherent set of rules, it is necessary for some
of the amendments to those Regulations to apply from 1 January 2014. By providing for a
retroactive application of those amendments, legitimate expectations are taken into account.
57
Regulation (EU) No 1304/2013 of the European Parliament and of the Council of 17 December 2013 on
the European Social Fund and repealing Council Regulation (EC) No 1081/2006 (OJ L 347,
20.12.2013, p. 470).
58
Regulation (EU) No 223/2014 of the European Parliament and of the Council of 11 March 2014 on the
Fund for European Aid to the Most Deprived (OJ L 72, 12.3.2014, p. 1).
EN 78 EN
 2018/1046 recital 223 (adapted)
In order to expedite implementation of financial instruments combining support from the ESI
Funds with EIB financial products under the EFSI’s EU guarantee and to provide a
continuous legal basis for the signature of funding agreements allowing for use of escrow
accounts for equity-based instruments, it is necessary for some of the amendments to this
Regulation to apply with effect from 1 January 2018. By providing for a retroactive
application of those amendments, the advanced facilitation of the financing of projects
through combined support from the ESI Funds and the EFSI is ensured and a legal gap
between the expiry date of certain provisions in Regulation (EU) No 1303/2013 and the date
of entry into force of their extension by virtue of this Regulation is avoided.
 2018/1046 recital 224 (adapted)
The simplifications and changes made to sector-specific rules should apply as soon as
possible in order to facilitate an acceleration of implementation during the current
programming period and should therefore apply from 2 August 2018.
 2018/1046 recital 225 (adapted)
The European Globalisation Adjustment Fund (EGF) should continue, after 31 December
2017, to temporarily provide assistance to young people not in employment, education or
training (NEETs) who reside in regions disproportionately impacted by major redundancies.
In order to allow for continued assistance to NEETs, the amendment to Regulation (EU) No
1309/2013 of the European Parliament and of the Council59
ensuring such continued
assistance should apply with effect from 1 January 2018.
 2018/1046 recital 226 (adapted)
It should be possible to establish blending facilities under Regulation (EU) No 1316/2013 of
the European Parliament and of the Council60
for one or more of the Connecting Europe
Facility (CEF) sectors. Such blending facilities could finance blending operations which are
actions combining non-reimbursable forms of support, such as support from Member States’
budgets, CEF grants, the ESI Funds and financial instruments from the Union budget,
including combinations of CEF equity and CEF debt financial instruments and financing from
the EIB Group, from national promotional banks, from development or other finance
institutions, from investors and private financial support. Financing from the EIB Group
should include EIB financing under the EFSI and private financial support should include
59
Regulation (EU) No 1309/2013 of the European Parliament and of the Council of 17 December 2013 on
the European Globalisation Adjustment Fund (2014-2020) and repealing Regulation (EC) No
1927/2006 (OJ L 347, 20.12.2013, p. 855).
60
Regulation (EU) No 1316/2013 of the European Parliament and of the Council of 11 December 2013
establishing the Connecting Europe Facility, amending Regulation (EU) No 913/2010 and repealing
Regulations (EC) No 680/2007 and (EC) No 67/2010 (OJ L 348, 20.12.2013, p. 129).
EN 79 EN
both direct and indirect financial contributions as well as support received through public-
private partnerships.
 2018/1046 recital 227 (adapted)
The design and set up of blending facilities should be based on an ex ante assessment carried
out in accordance with this Regulation and should reflect the results of lessons learned from
the implementation of the CEF ‘Blending Call’ referred to in the Commission Implementing
Decision of 20 January 2017 amending Commission Implementing Decision C(2014)1921
establishing a Multi-Annual Work Programme 2014-2020 for financial assistance in the field
of Connecting Europe Facility (CEF) – Transport sector. CEF blending facilities should be
established by the multiannual and/or annual work programmes and adopted in accordance
with Articles 17 and 25 of Regulation (EU) No 1316/2013. The Commission should ensure
transparent and timely reporting to the European Parliament and to the Council on the
implementation of any CEF blending facility.
 2018/1046 recital 228 (adapted)
The objective of CEF blending facilities should be to facilitate and streamline one application
for all forms of support, including Union grants from the CEF and private-sector finance.
Such blending facilities should aim to optimise the application process for project promoters
by providing a single evaluation process, from the technical and financial points of view.
 2018/1046 recital 229 (adapted)
CEF blending facilities should increase flexibility for submitting projects and simplify and
streamline the process of project identification and financing. They should also increase the
ownership and commitment of the financial institutions involved, thereby mitigating risks
associated with the projects.
 2018/1046 recital 230 (adapted)
CEF blending facilities should result in enhanced coordination, exchange of information and
cooperation between Member States, the Commission, the EIB, national promotional banks
and private investors with the aim of generating and supporting a healthy pipeline of projects
pursuing CEF policy objectives.
 2018/1046 recital 231 (adapted)
CEF blending facilities should aim to enhance the multiplier effect of Union spending by
attracting additional resources from private investors, thus ensuring a maximum degree of
private investor involvement. In addition, they should ensure that the actions supported
become economically and financially viable and help to avoid a lack of investment leverage.
They should contribute to the achievement of the Union objectives on meeting the targets set
at the Paris Climate Conference (COP 21), job creation and cross-border connectivity. It is
EN 80 EN
important that, when the CEF and the EFSI are both used for financing actions, the Court of
Auditors examine whether the financial management has been sound in accordance with
Article 287 TFEU and with Article 24(2) of Regulation (EU) No 1316/2013.
 2018/1046 recital 232 (adapted)
In most cases, grants in the transport sector are expected to remain the primary means of
supporting policy objectives of the Union. The application of CEF blending facilities should
therefore not reduce the availability of such grants.
 2018/1046 recital 233 (adapted)
Participation of private co-investors in the transport projects could be facilitated by mitigating
the financial risk. First-loss guarantees provided by the EIB under the joint financial
mechanisms supported by the budget such as blending facilities can be appropriate to that
end.
 2018/1046 recital 234 (adapted)
Funding from the CEF should be based on the selection and award criteria established in the
multiannual and the annual work programmes pursuant to Article 17(5) of Regulation (EU)
No 1316/2013 regardless of the form of funding used, or combination thereof.
 2018/1046 recital 235 (adapted)
The experience gained with blending facilities should be taken into consideration in the
evaluations of Regulation (EU) No 1316/2013.
 2018/1046 recital 236 (adapted)
The introduction of CEF blending facilities by this Regulation should not be understood to
prejudge the outcome of the negotiations on the post-2020 multiannual financial framework.
 2018/1046 recital 237 (adapted)
Taking into account the very high rate of execution of the CEF in the transport sector and in
order to support the implementation of projects with most value added for the Trans-European
Transport Network concerning the core network corridors, cross-border projects, projects on
the other section of the core network and projects eligible under the horizontal priorities as
listed in Annex I to Regulation (EU) No 1316/2013, it is necessary to exceptionally allow for
additional flexibility in the use of the multiannual work programme allowing the amount of
the financial envelope to reach up to 95 % of the financial budgetary resources referred to in
Regulation (EU) No 1316/2013. It is, however, important that further support be provided in
the remaining CEF implementing period to priorities covered by annual work programmes.
EN 81 EN
 2018/1046 recital 238 (adapted)
Due to the different nature of the CEF telecom sector as compared to the CEF transport and
CEF energy sectors, namely the smaller average size of grants and differences in the type of
costs and the type of projects, unnecessary burden on beneficiaries and Member States
participating in related actions should be avoided through a less burdensome certification
obligation, without weakening the principle of sound financial management.
 2018/1046 recital 239 (adapted)
Under Regulation (EU) No 283/2014 of the European Parliament and of the Council61
, it is
currently only possible to use grants and procurement to support actions in the area of digital
service infrastructures. In order to ensure that digital service infrastructures function as
efficiently as possible, other financial instruments which are currently used under the CEF,
including innovative financial instruments, should also be made available to support such
actions.
 2018/1046 recital 240 (adapted)
In order to avoid unnecessary administrative burden for managing authorities that could
hinder efficient implementation of the FEAD, it is appropriate to simplify and facilitate the
procedure for amendment of non-essential elements of operational programmes.
 2018/1046 recital 241 (adapted)
With a view to further simplifying the use of the FEAD, it is appropriate to establish
additional provisions as regards eligibility of expenditure, in particular as regards the use of
standard scales of unit costs, lump sums and flat rates.
 2018/1046 recital 242 (adapted)
In order to avoid unfair treatment of partner organisations, irregularities that are imputable
only to the body in charge of purchasing the assistance should not affect the eligibility of
expenditure of partner organisations.
 2018/1046 recital 243 (adapted)
In order to simplify the implementation of the ESI Funds and the FEAD and avoid legal
uncertainty, certain responsibilities of Member States with regard to management and control
should be clarified.
61
Regulation (EU) No 283/2014 of the European Parliament and of the Council of 11 March 2014 on
guidelines for trans-European networks in the area of telecommunications infrastructure and repealing
Decision No 1336/97/EC (OJ L 86, 21.3.2014, p. 14).
EN 82 EN
 new
(256) Some modifications regarding the transmission to the Commission of data on
recipients for the purposes of publication, and regarding the electronic recording and
storage of data on recipients and the use of the single integrated IT system for data-
mining and risk-scoring to access and analyse those data should apply only to
programmes adopted under and financed from the post-2027 multiannual financial
framework in order to ensure a smooth transition by allowing sufficient time for the
necessary adaption of electronic data systems and of relevant agreements, as well as
the provision of guidance and training.
(257) The European Data Protection Supervisor was consulted in accordance with Article 42
of Regulation (EU) 2018/1725 of the European Parliament and of the Council and
delivered an opinion on XX/XX 20XX.
(258) This Regulation should enter into force on the day following that of its publication in
the Official Journal of the European Union,
 2018/1046 recital 244 (adapted)
Considering the need for the coherent application of the relevant financial rules within the
financial year, it is in principle advisable that Part One of this Regulation (the Financial
Regulation) starts applying at the beginning of a financial year. However, in order to ensure
that important simplification provided for in this Regulation, both as regards the Financial
Regulation and the amendments to sector-specific rules, benefit the recipients of Union funds
as early as possible, it is appropriate to provide, exceptionally, for the application of this
Regulation from its entry into force. At the same time, in order to allow additional time for
adaptation to the new rules, Union institutions should continue to apply Regulation (EU,
Euratom) No 966/2012 until the end of the financial year 2018 with regard to the
implementation of their respective administrative appropriations.
 2018/1046 recital 245 (adapted)
Some modifications regarding financial instruments, budgetary guarantees and financial
assistance should only apply from the date of application of the post-2020 multiannual
financial framework in order to allow sufficient time to adapt the applicable legal bases and
programmes to the new rules.
 2018/1046 recital 246 (adapted)
The information on the annual average of full-time equivalents and on the estimated amount
of assigned revenue carried over from preceding years should be provided for the first time
together with the draft budget to be presented in 2021 in order to allow sufficient time for the
Commission to adapt to the new obligation,
EN 83 EN
 2018/1046 (adapted)
 new
HAVE ADOPTED THIS REGULATION:
PART ONE
FINANCIAL REGULATION
TITLE I
SUBJECT MATTER, DEFINITIONS AND GENERAL PRINCIPLES
Article 1
Subject matter
This Regulation lays down the rules for the establishment and the implementation of the
general budget of the European Union and of the European Atomic Energy Community (‘the
budget’) and the presentation and auditing of their accounts.
Article 2
Definitions
For the purposes of this Regulation, the following definitions apply:
(1) ‘applicant’ means a natural person or an entity with or without legal
personality who has submitted an application in a grant award procedure  , in a
non-financial donation award procedure  or in a contest for prizes;
(2) ‘application document’ means a tender, a request to participate,  an
application further to a call for expression of interest,  a grant application  , an
application for a non-financial donation  or an application in a contest for prizes;
(3) ‘award procedure’ means a procurement procedure, a grant award procedure, a
contest for prizes  , an award procedure for a non-financial donation  or a
procedure for the selection of experts or persons or entities implementing the budget
pursuant to point (c) of the first subparagraph of Article 62(1), point (c), first
subparagraph;
(4) ‘basic act’ means a legal act, other than a recommendation or an opinion,
which provides a legal basis for an action and for the implementation of the
corresponding expenditure entered in the budget or of the budgetary guarantee or
financial assistance backed by the budget, and which may take any of the following
forms:
(a) in implementation of the Treaty on the Functioning of the European Union
(TFEU) and the Treaty establishing the European Atomic Energy Community (the
Euratom Treaty), the form of a regulation, a directive or a decision within the
meaning of Article 288 TFEU; or
EN 84 EN
(b) in implementation of Title V of the Treaty on European Union (TEU), one of
the forms specified in Articles 28(1) and 31(2), Article 33, and Articles 42(4) and
43(2) TEU;
(5) ‘beneficiary’ means a natural person or an entity with or without legal
personality with whom a grant agreement has been signed;
(6) ‘blending facility or platform’ means a cooperation framework established
between the Commission and development or other public finance institutions with a
view to combining non-repayable forms of support and/or financial instruments
and/or budgetary guarantees from the budget and repayable forms of support from
development or other public finance institutions, as well as from private-sector
finance institutions and private-sector investors;
(7) ‘budget implementation’ means the carrying out of activities relating to the
management, monitoring, control and auditing of budget appropriations in
accordance with the methods provided for in Article 62;
(8) ‘budgetary commitment’ means the operation by which the authorising officer
responsible reserves the budget appropriations necessary to cover subsequent
payments to honour legal commitments;
(9) ‘budgetary guarantee’ means a legal commitment of  an instrument through
which  the Union to support  supports  a programme of actions by taking on
the budget a  an irrevocable and unconditional  financial obligation that can be
called upon should a specified event materialise during the implementation of the
programme, and that remains valid for the duration of the maturity of the
commitments made under the supported programme;
(10) ‘building contract’ means a contract covering the purchase, exchange, long
lease, usufruct, leasing, rental or hire purchase, with or without option to buy, of
land, buildings or other immovable property. It covers both existing buildings and
buildings before completion provided that the candidate has obtained a valid building
permit for it. It does not cover buildings designed in accordance with the
specifications of the contracting authority that are covered by works contracts;
(11) ‘candidate’ means an economic operator that has sought an invitation or has
been invited to take part in a restricted procedure, a competitive procedure with
negotiation, a competitive dialogue, an innovation partnership, a design contest or a
negotiated procedure;
(12) ‘central purchasing body’ means a contracting authority providing centralised
purchasing activities and, where applicable, ancillary purchasing activities;
(13) ‘check’ means the verification of a specific aspect of a revenue or expenditure
operation;
(14) ‘concession contract’ means a contract for pecuniary interest concluded in
writing between one or more economic operators and one or more contracting
authorities within the meaning of Articles 178174 and 182178, in order to entrust the
execution of works or the provision and management of services to an economic
operator (the ‘concession’), and where:
(a) the remuneration consists either solely in the right to exploit the works or
services or in that right together with payment;
EN 85 EN
(b) the award of the concession contract involves the transfer to the concessionaire
of an operating risk in exploiting those works or services encompassing demand risk
or supply risk, or both. The concessionaire shall be deemed to assume an operating
risk where, under normal operating conditions, there is no guarantee of recouping the
investments made or the costs incurred in operating the works or the services
concerned;
 new
(15) ‘constitution phase’ means the period during which the global provisioning is
paid into the common provisioning fund;
 2018/1046 (adapted)
 new
(1615) ‘contingent liability’ means a potential financial obligation that could be incurred
depending on the outcome of a future event;
(1716) ‘contract’ means a public contract or a concession contract  or, for
Title VIII, a subcontract or purchase contract concluded by a beneficiary  ;
(1817) ‘contractor’ means an economic operator with whom a public contract
has been signed;
(1918) ‘contribution agreement’ means an agreement concluded with persons
or entities implementing Union funds pursuant to points (c)(ii) to (viii) of the first
subparagraph of Article 62(1);
(2019) ‘control’ means any measure taken to provide reasonable assurance
regarding the effectiveness, efficiency and economy of operations, the reliability of
reporting, the safeguarding of assets and information, the prevention and detection
and correction of fraud and irregularities and their follow-up, and the adequate
management of the risks relating to the legality and regularity of the underlying
transactions, taking into account the multiannual character of programmes as well as
the nature of the payments concerned. Controls may involve various checks, as well
as the implementation of any policies and procedures to achieve the objectives
referred to in the first sentence;
(2120) ‘counterpart’ means the party that is granted a budgetary guarantee;
(2221) ‘crisis’ means:
(a) a situation of immediate or imminent danger threatening to escalate
into an armed conflict or to destabilise a country or its neighbourhood;
(b) a situation caused by natural disasters, man-made crisis such as wars
and other conflicts or extraordinary circumstances having comparable effects
related, inter alia, to climate change,  public and animal health, food safety
emergencies and global health threats such as pandemics,  environmental
degradation, privation of access to energy and natural resources or extreme
poverty;
EN 86 EN
(2322) ‘decommitment’ means an operation whereby the authorising officer
responsible cancels wholly or partly the reservation of appropriations previously
made by means of a budgetary commitment;
(2423) ‘dynamic purchasing system’ means a completely electronic process
for making commonly used purchases of items generally available on the market;
(2524) ‘economic operator’ means any natural or legal person, including a
public entity, or a group of such persons, who offers to supply products, execute
works or provide services or supply immovable property;
(2625) ‘equity investment’ means the provision of capital to a company,
invested directly or indirectly in return for total or partial ownership of that company
and where the equity investor may assume some management control of the
company and may share the company’s profits;
(2726) ‘European office’ means an administrative structure set up by the
Commission, or by the Commission with one or more other Union institutions, to
perform specific cross-cutting tasks;
(2827) ‘final administrative decision’ means a decision of an administrative
authority having final and binding effect in accordance with the applicable law;
(2928) ‘financial asset’ means any asset in the form of cash, an equity
instrument of a publicly or privately held entity or a contractual right to receive cash
or another financial asset from such entity;
(3029) ‘financial instrument’ means a Union measure of financial support
provided from the budget to address one or more specific policy objectives of the
Union which may take the form of equity or quasi-equity investments, loans or
guarantees, or other risk-sharing instruments, and which may, where appropriate, be
combined with other forms of financial support or with funds under shared
management or funds of the European Development Fund (EDF);
(3130) ‘financial liability’ means a contractual obligation to deliver cash or
another financial asset to another entity;
(3231) ‘framework contract’ means a public contract concluded between one
or more economic operators and one or more contracting authorities, the purpose of
which is to establish the terms governing specific contracts under it to be awarded
during a given period, in particular with regard to price and, where appropriate, the
quantity envisaged;
(3332) ‘global provisioning’ means the total amount of resources deemed
necessary over the entire lifetime of a budgetary guarantee  or financial assistance
to a third country  as a result of applying the provisioning rate referred to in Article
215211(1) to the amount of the budgetary guarantee  or financial assistance to a
third country  authorised by the basic act referred to in points (b)  and (c)  of
Article 214210(1);
(3433) ‘grant’ means a financial contribution by way of donation. Where such
a contribution is provided under direct management, it shall be governed by Title
VIII;
(3534) ‘guarantee’ means a written commitment to assume responsibility for
all or part of a third party’s debt or obligation or for the successful performance by
EN 87 EN
that third party of its obligations if an event occurs which triggers such guarantee,
such as a loan default;
(3635) ‘guarantee on demand’ means a guarantee that must be honoured by the
guarantor upon the counterpart’s demand, notwithstanding any deficiencies in the
enforceability of the underlying obligation;
(3736) ‘in-kind contribution’ means non-financial resources made available
free of charge by third parties to a beneficiary;
(3837) ‘legal commitment’ means an act whereby the authorising officer
responsible enters into or establishes an obligation which results in  a 
subsequent payment or payments and the recognition of expenditure  covered by a
budgetary commitment  charged to the budget,  or in an obligation to provide a
non-financial donation,  and which includes specific agreements and contracts
concluded under financial framework partnership agreements and framework
contracts;
(3938) ‘leverage effect’ means the amount of reimbursable financing provided
to eligible final recipients divided by the amount of the Union contribution;
(4039) ‘liquidity risk’ means the risk that a financial asset held in the common
provisioning fund might not be sold during a certain period of time without incurring
a significant loss;
(4140) ‘loan’ means an agreement which obliges the lender to make available
to the borrower an agreed amount of money for an agreed period and under which
the borrower is obliged to repay that amount within the agreed period;
(4241) ‘low value grant’ means a grant lower than or equal to EUR 60000;
(4342) ‘Member State organisation’ means an entity established in a Member
State as a public law body, or as a body governed by private law entrusted with a
public service mission and provided with adequate financial guarantees from the
Member State;
(4443) ‘method of implementation’ means any of the methods of budget
implementation referred to in Article 62, that is direct management, indirect
management and shared management;
(4544) ‘multi-donor action’ means any action where Union funds are pooled
with at least one other donor;
 new
(46) ‘multiple sourcing procurement’ means a procurement where it is intended to award
multiple contracts concluded in writing in parallel between multiple economic
operators and one or more contracting authorities within the meaning of Article
178(1), in order to entrust the execution of identical or quasi-identical services,
supplies or works to be performed in parallel by different contractors;
EN 88 EN
 2018/1046
(4745) ‘multiplier effect’ means the investment by eligible final recipients
divided by the amount of the Union contribution;
 new
(48) ‘non-governmental organisation’ means a voluntary, independent from government, non-
profit organisation, which is not a political party or a trade union;
 2018/1046
 new
(4946) ‘output’ means the deliverables generated by the action determined in
accordance with sector-specific rules;
(5047) ‘participant’ means a candidate or tenderer in a procurement procedure,
an applicant in a grant award procedure  or in a non-financial donation award
procedure  , an expert in a procedure for selection of experts, an applicant in a
contest for prizes or a person or entity participating in a procedure for implementing
Union funds pursuant to point (c) of the first subparagraph of Article 62(1), point (c),
first subparagraph;
 new
(51) ‘presumed successful tenderer’ means any tenderer in a procurement procedure that is
ranked first, subject to further checks and provision of supporting documents on
exclusion and/or selection criteria in order to be proposed by the evaluation
committee as a successful tenderer. Where the award procedure foresees to award the
contract to several tenderers, then the presumed successful tenderer shall be deemed
to refer to the best ranked tenderers equal to the number of contracts to be awarded.
 2018/1046
(5248) ‘prize’ means a financial contribution given as a reward following a
contest. Where such a contribution is provided under direct management, it shall be
governed by Title IX;
(5349) ‘procurement’ means the acquisition by means of a contract of works,
supplies or services and the acquisition or rental of land, buildings or other
immovable property, by one or more contracting authorities from economic operators
chosen by those contracting authorities;
(5450) ‘procurement document’ means any document produced or referred to
by the contracting authority to describe or determine elements of the procurement
procedure, including:
EN 89 EN
(a) the publicity measures set out in Article 167163;
(b) the invitation to tender;
(c) the tender specifications, including the technical specifications and the
relevant criteria, or the descriptive documents in the case of a competitive
dialogue;
(d) the draft contract;
 new
(55) ‘professional conflicting interests’ means a situation in which the previous or ongoing
professional activities of an economic operator affect or risk affecting its capacity to
perform a contract in an independent, impartial and objective manner;
 2018/1046 (adapted)
 new
(5651) ‘public contract’ means a contract for pecuniary interest concluded in writing
between one or more economic operators and one or more contracting authorities
within the meaning of Articles 178174 and 182178, in order to obtain, against
payment of a price paid in whole or in part from the budget, the supply of movable or
immovable assets, the execution of works or the provision of services, comprising:
(a) building contracts;
(b) supply contracts;
(c) works contracts;
(d) service contracts;
(5752) ‘quasi-equity investment’ means a type of financing that ranks between
equity and debt, having a higher risk than senior debt and a lower risk than common
equity and which can be structured as debt, typically unsecured and subordinated and
in some cases convertible into equity, or into preferred equity;
(5853) ‘recipient’ means a beneficiary, a contractor, a remunerated external
expert or a person or entity receiving prizes  , non-financial donations  or funds
 support from the budget  under a financial instrument  or a budgetary
guarantee,  or implementing Union funds pursuant to point (c) of the first
subparagraph of Article 62(1);
(5954) ‘repurchase agreement’ means the sale of securities for cash with an
agreement to repurchase them on a specified future date, or on demand;
(6055) ‘research and technological development appropriation’ means an
appropriation entered either in one of the titles of the budget relating to the policy
areas linked to ‘Indirect research’ or ‘Direct research’ or in a chapter relating to
research activities in another title;
(6156) ‘result’ means the effects of the implementation of an action
determined in accordance with sector-specific rules;
EN 90 EN
(6257) ‘risk-sharing instrument’ means a financial instrument which allows for
the sharing of a defined risk between two or more entities, where appropriate in
exchange for an agreed remuneration;
(6358) ‘service contract’ means a contract covering all intellectual and non-
intellectual services other than those covered by supply contracts, works contracts
and building contracts;
(6459) ‘sound financial management’ means implementation of the budget in
accordance with the principles of economy, efficiency and effectiveness;
(6560) ‘Staff Regulations’ means the Staff Regulations of Officials of the
European Union and the Conditions of Employment of Other Servants of the
European Union laid down in Regulation (EEC, Euratom, ECSC) No 259/68;
(6661) ‘subcontractor’ means an economic operator that is proposed by a
candidate or tenderer or contractor to perform part of a contract or by a beneficiary to
perform part of the tasks co-financed by a grant;
(6762) ‘subscription’ means sums paid to bodies of which the Union is
member, in accordance with the budgetary decisions and the conditions of payment
established by the body concerned;
(6863) ‘supply contract’ means a contract covering the purchase, leasing,
rental or hire purchase, with or without option to buy, of products, and which may
include, as an incidental matter, siting and installation operations;
(6964) ‘technical assistance’ means, without prejudice to sector-specific rules,
support and capacity-building activities necessary for the implementation of a
programme or an action, in particular preparatory, management, monitoring,
evaluation, audit and control activities;
(7065) ‘tenderer’ means an economic operator that has submitted a tender;
(7166) ‘Union’ means the European Union, the European Atomic Energy
Community, or both, as the context may require;
(7267) ‘Union institution’ means the European Parliament, the European
Council, the Council, the Commission, the Court of Justice of the European Union,
the Court of Auditors, the European Economic and Social Committee, the Committee
of the Regions, the European Ombudsman, the European Data Protection Supervisor
or the European External Action Service (the ‘EEAS’); the European Central Bank
shall not be considered to be a Union institution;
(7368) ‘vendor’ means an economic operator registered in a list of vendors to
be invited to submit requests to participate in or submit tenders;
(7469) ‘volunteer’ means a person working on a non-compulsory basis for an
organisation without being paid;
(7570) ‘  a  work’ means the outcome of building or civil engineering
works taken as a whole that is sufficient in itself to fulfil an economic or technical
function;
(7671) ‘works contract’ means a contract covering either:
(a) the execution or both the execution and design of a work;  or 
EN 91 EN
(b) the execution or both the execution and design of a work  works 
related to one of the activities referred to in Annex II to Directive 2014/24/EU;
or
(c) the realisation, by whatever means, of a work corresponding to the
requirements specified by the contracting authority exercising a decisive
influence on the type or design of the work.
Article 3
Compliance of secondary legislation with this Regulation
1. Provisions concerning the implementation of the revenue and expenditure of the
budget, and contained in a basic act, shall comply with the budgetary principles set out in
Title II.
2. Without prejudice to paragraph 1, any proposal or amendment to a proposal submitted
to the legislative authority containing derogations from the provisions of this Regulation other
than those set out in Title II, or from delegated acts adopted pursuant to this Regulation, shall
clearly indicate such derogations and shall state the specific reasons justifying them in the
recitals and in the explanatory memorandum of such proposals or amendments.
Article 4
Periods, dates and time limits
Unless otherwise provided in this Regulation, Council Regulation (EEC, Euratom) No
1182/7162
shall apply to the deadlines set out in this Regulation.
Article 5
Protection of personal data
This Regulation is without prejudice to Regulations (EU) 2018/1725(EC) No 45/2001 and
(EU) No 2016/679.
TITLE II
BUDGET AND BUDGETARY PRINCIPLES
Article 6
Respect for budgetary principles  and general regime of conditionality for the
protection of the Union budget 
1. The budget shall be established and implemented in accordance with the principles of
unity, budgetary accuracy, annuality, equilibrium, unit of account, universality, specification,
sound financial management and transparency as set out in this Regulation.
62
Council Regulation (EEC, Euratom) No 1182/71 of 3 June 1971 determining the rules applicable to
periods, dates and time limits (OJ L 124, 8.6.1971, p. 1).
EN 92 EN
 new
2. The establishment and implementation of the budget shall also comply with the provisions
of Regulation (EU, Euratom) 2020/2092 on a general regime of conditionality for the
protection of the Union budget.
 2018/1046
 new
CHAPTER 1
PRINCIPLES OF UNITY AND OF BUDGETARY ACCURACY
Article 7
Scope of the budget
1. For each financial year, the budget shall forecast and authorise all revenue and
expenditure considered necessary for the Union. It shall comprise:
(a) the revenue and expenditure of the Union, including administrative
expenditure resulting from the implementation of the provisions of the TEU relating
to the common foreign and security policy (CFSP), and operational expenditure
occasioned by implementation of those provisions where it is charged to the budget;
(b) the revenue and expenditure of the European Atomic Energy Community.
2. The budget shall contain differentiated appropriations, which consist of commitment
appropriations and payment appropriations, and non-differentiated appropriations.
The appropriations authorised for the financial year shall consist of:
(a) appropriations provided in the budget, including by amending budgets;
(b) appropriations carried over from preceding financial years;
(c) appropriations made available again in accordance with Article 15;
(d) appropriations arising from pre-financing payments which have been repaid in
accordance with point (b) of Article 12(4);
(e) appropriations provided following the receipt of revenue assigned during the
financial year or carried over from preceding financial years.
3. Commitment appropriations shall cover the total cost of the legal commitments
entered into during the financial year, subject to Article 115114(2).
4. Payment appropriations shall cover payments made to honour the legal commitments
entered into in the financial year or preceding financial years.  They shall also cover the
provisioning of financial liabilities referred to in Article 215. 
5. Paragraphs 2 and 3 of this Article shall not prevent appropriations being committed
globally or budgetary commitments being made in annual instalments as respectively
provided for in point (b) of the first subparagraph of Article 113112(1) and in Article
113112(2).
EN 93 EN
Article 8
Specific rules on the principles of unity and budgetary accuracy
1. All revenue and expenditure shall be booked to a budget line.
2. Without prejudice to authorised expenditure arising from contingent liabilities as
provided for in Article 214210(2), no expenditure may be committed or authorised in excess
of the authorised appropriations.
3. An appropriation shall be entered in the budget only if it is for an item of expenditure
considered necessary.
4. Interest generated by pre-financing payments made from the budget shall not be due to
the Union except as otherwise provided in the contribution agreements or the financing
agreements concerned.
CHAPTER 2
PRINCIPLE OF ANNUALITY
Article 9
Definition
The appropriations entered in the budget shall be authorised for a financial year which shall
run from 1 January to 31 December.
Article 10
Budgetary accounting for revenue and appropriations
1. The revenue of a financial year shall be entered in the accounts for that year on the
basis of the amounts collected during it. However, the own resources for the month of January
of the following financial year may be made available in advance pursuant to Regulation (EU,
Euratom) No 609/2014.
2. The entries in respect of the Value Added Tax (VAT) and Gross National Income-
based own resources may be adjusted in accordance with Regulation (EU, Euratom) No
609/2014.
 new
3. The entries in respect of the own resources referred to in point (c) of Article 2(1) of
Decision (EU, Euratom) 2020/2053 may be adjusted in accordance with Regulation (EU,
Euratom) No 2021/770.
4. [The entries in respect of the own resources referred to in points (e), (f) and (g) of Article
2(1) of Decision (EU, Euratom) 2020/2053 may be adjusted in accordance with Regulation
(EU, Euratom) [XXX].]
EN 94 EN
 2018/1046
 new
53. Commitments shall be entered in the accounts for a financial year on the basis of the
legal commitments entered into  and of the provisioning of financial liabilities referred to in
Article 215 made,  up to 31 December of that year. However, the global budgetary
commitments referred to in Article 113112(4) shall be entered in the accounts for a financial
year on the basis of the budgetary commitments up to 31 December of that year.
64. Payments shall be entered in the accounts for a financial year on the basis of the
payments made by the accounting officer by 31 December of that year.
75. By way of derogation from paragraphs 53 and 64:
(a) the expenditure of the European Agricultural Guarantee Fund (EAGF) shall be
entered in the accounts for a financial year on the basis of the repayments made by
the Commission to Member States by 31 December of that year, provided that the
payment order has reached the accounting officer by 31 January of the following
financial year;
(b) expenditure implemented under shared management with the exception of the
EAGF shall be entered in the accounts for a financial year on the basis of the
reimbursements made by the Commission to Member States by 31 December of that
year, including the expenditure charged by 31 January of the following financial year
as laid down in Articles 30 and 31.
Article 11
Commitment of appropriations
1. The appropriations entered in the budget may be committed with effect from 1
January, once the budget has been definitively adopted.
2. As of 15 October of the financial year, the following expenditure may be committed in
advance against the appropriations provided for the following financial year:
(a) routine administrative expenditure, provided that such expenditure has been
approved in the last budget duly adopted, and only up to a maximum of one quarter
of the total corresponding appropriations decided upon by the European Parliament
and by the Council for the current financial year;
(b) routine management expenditure for the EAGF, provided that the basis for
such expenditure is laid down in an existing basic act, and only up to a maximum of
three quarters of the total corresponding appropriations decided upon by the
European Parliament and by the Council for the current financial year.
Article 12
Cancellation and carry-over of appropriations
1. Appropriations which have not been used by the end of the financial year for which
they were entered shall be cancelled, unless they are carried over in accordance with
paragraphs 2 to 8.
2. The following appropriations may be carried over by a decision taken pursuant to
paragraph 3, but only to the following financial year:
EN 95 EN
(a) commitment appropriations and non-differentiated appropriations, for which
most of the preparatory stages of the commitment procedure have been completed by
31 December of the financial year. Such appropriations may be committed up to 31
March of the following financial year, with the exception of non-differentiated
appropriations related to building projects which may be committed up to 31
December of the following financial year;
(b) appropriations which are necessary when the legislative authority has adopted
a basic act in the final quarter of the financial year and the Commission has been
unable to commit the appropriations provided for that purpose by 31 December of
that year. Such appropriations may be committed up to 31 December of the
following financial year;
(c) payment appropriations which are needed to cover existing commitments or
commitments linked to commitment appropriations carried over, where the payment
appropriations provided for in the relevant budget lines for the following financial
year are insufficient;
(d) non-committed appropriations relating to the actions referred to in Article
5(2)4(1) of Regulation (EU) No 1306/2013 2021/2116 of the European Parliament
and of the Council63
.
 new
By way of derogation from point (d), non-committed appropriations of the agricultural
reserve referred to in Article 16 of Regulation (EU) 2021/2116 shall be carried over without
time limitation to finance the agricultural reserve in the following financial years. Those
appropriations shall be carried over in accordance with paragraph 4.
 2018/1046 (adapted)
 new
With regard to point (c) of the first subparagraph, the Union institution concerned shall first
use the appropriations authorised for the current financial year and shall not use the
appropriations carried over until the former are exhausted.
Carry-overs of non-committed appropriations as referred to in point (d) of the first
subparagraph of this paragraph, first subparagraph, point (d), shall not exceed, within a limit
of 2 % of the initial appropriations voted by the European Parliament and by the Council, the
amount of the adjustment of direct payments applied in accordance with Article 1726 of
Regulation (EU)No 1306/2013 2021/2116 during the preceding financial year. Appropriations
which are carried over shall be returned to the budget lines which cover the actions referred to
in Article 5(2), point (c), of Regulation (EU) 2021/2116 point (b) of Article 4(1) of
Regulation (EU) No 1306/2013.
63
Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013 on
the financing, management and monitoring of the common agricultural policy and repealing Council
Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No
1290/2005 and (EC) No 485/2008 (OJ L 347, 20.12.2013, p. 549).
EN 96 EN
3. The Union institution concerned shall take its decision on carry-overs as referred to in
paragraph 2 by 15 February of the following financial year. It shall inform the European
Parliament and the Council by 15 March of that year of the carry-over decision it has taken. It
shall also state, for each budget line, how the criteria in points (a), (b) and (c) of the first
subparagraph of paragraph 2 have been applied to each carry-over.
4. Appropriations shall be automatically carried over in respect of:
(a) commitment appropriations for the  Solidarity and  Emergency Aid
Reserve and for the European Union Solidarity Fund. Such appropriations may be
carried over only to the following financial year and may be  used  committed up
to 31 December of that year  . The carried-over appropriations shall be used first in
the following financial year  ;
(b) appropriations corresponding to internal assigned revenue. Such appropriations
may be carried over only to the following financial year and may be committed up to
31 December of that year, with the exception of the internal assigned revenue from
lettings and the sale of buildings and land which may be carried over until it is fully
used. Commitment appropriations, as referred to in Regulation (EU) No 1303/2013,
and in Regulation (EU) No 514/2014 of the European Parliament and of the
Council64
 and Regulation (EU) 2021/1060  , which are available on 31
December arising from repayments of pre-financing payments may be carried over
until the closure of the programme and used when necessary, provided that other
commitment appropriations are no longer available;
(c) appropriations corresponding to external assigned revenue. Such
appropriations shall be fully used by the time all the operations relating to the
programme or action to which they are assigned have been carried out or they may
be carried over and used for the succeeding programme or action. This shall not
apply to the revenue referred to in point (iii) of Article 21(2)(g) for which
appropriations not committed within five years shall be cancelled;
 new
(d) payment appropriations resulting from payment suspensions under the EAGF.
Notwithstanding paragraph 7, those appropriations may be used for the
reimbursement of the suspended amounts after the lifting of the EAGF payment
suspensions.
(e) commitment and payment appropriations under Regulation (EU) 2021/947,
Regulation (EU) 2021/1529, Council Decision (EU) 2021/ 1764 and, Council
Regulation (Euratom) 2021/948. Such appropriations may be committed and used up
to 31 December of the following year. The carried-over amounts shall be used first in
the following financial year;
(f) commitment and payment appropriations for the Union Civil Protection
Mechanism. Such appropriations which have not been used by the end of the
financial year for which they were entered in the annual budget shall be
64
Regulation (EU) No 514/2014 of the European Parliament and of the Council of 16 April 2014 laying
down general provisions on the Asylum, migration and Integration Fund and on the instrument for
financial support for police cooperation, preventing and combating crime and crisis management (OJ
L 150, 20.5.2014, p. 112).
EN 97 EN
automatically carried over and may be committed and used up to 31 December of the
following year. Those carried-over appropriations shall be used solely for response
actions and shall be used first in the following financial year;
(g) appropriations related to the agricultural reserve in accordance with Article 16 of
Regulation (EU) 2021/2116.
 2018/1046 (adapted)
 new
5. The treatment of external assigned revenue as referred to in point (c) of paragraph 4 of
this Article resulting from the participation of European Free Trade Association (EFTA)
States in certain Union programmes in accordance with point (e) of Article 21(2) shall be in
line with Protocol No 32 annexed to the Agreement on the European Economic Area (EEA
Agreement).
6. In addition to the information provided for in paragraph 3, the Union institution
concerned shall submit to the European Parliament and to the Council information on
appropriations which were automatically carried over, including the amounts involved and the
provision of this Article under which the appropriations were carried over.
7. Non-differentiated appropriations legally committed at the end of the financial year
shall be paid until the end of the following financial year.
8. Without prejudice to paragraph 4, appropriations placed in reserve and appropriations
for staff expenditure shall not be carried over. For the purposes of this Article, staff
expenditure comprises remuneration and allowances for members and for staff of Union
institutions who are subject to the Staff Regulations.
Article 13
Detailed provisions on cancellation and carry-over of appropriations
1. The commitment appropriations and the non-differentiated appropriations referred to
in point (a) of the first subparagraph of Article 12(2) may be carried over only if the
commitments could not be made before 31 December of the financial year for reasons not
attributable to the authorising officer and if the preparatory stages are sufficiently advanced to
make it reasonable to expect that the commitment will be made by 31 March of the following
financial year, or, in relation to building projects, by 31 December of the following financial
year.
2. The preparatory stages referred to in point (a) of the first subparagraph of Article
12(2), which shall be completed by 31 December of the financial year in order to allow a
carry-over to the following financial year, are in particular:
(a) for individual budgetary commitments within the meaning of point (a) of the
first subparagraph of Article 113112(1), the completion of the selection of potential
contractors, beneficiaries, prize winners or delegates;
(b) for global budgetary commitments within the meaning of point (b) of the first
subparagraph of Article 113112(1), the adoption of a financing decision or the
closing of the consultation of the departments concerned within each Union
institution on the adoption of the financing decision.
EN 98 EN
3. Appropriations carried over in accordance with point (a) of the first subparagraph of
Article 12(2) which have not been committed by 31 March of the following financial year, or
by 31 December of the following financial year for amounts relating to building projects,
shall be automatically cancelled.
The Commission shall inform the European Parliament and the Council of the appropriations
cancelled in accordance with the first subparagraph within one month following the
cancellation.
Article 14
Decommitments
1. Where budgetary commitments are decommitted in any financial year after the year in
which they were made as a result of the total or partial non-implementation of the actions for
which they were earmarked, the appropriations corresponding to such decommitments shall
be cancelled, unless otherwise provided in Regulations (EU) No 1303/2013, and Regulation
(EU) No 514/2014  , Regulation (EU) No 223/2014, Regulation (EU) 2021/1060 and
Regulation (EU) 2021/2116  and without prejudice to  notwithstanding  Article 15 of
this Regulation.
2. Commitment appropriations referred to in Regulations (EU) No 1303/2013,
Regulation and (EU) No 514/2014  , Regulation (EU) No 223/2014, Regulation (EU)
2021/1060 and Regulation (EU) 2021/2116  shall be decommitted automatically in
accordance with those Regulations.
3. This Article does not apply to external assigned revenue referred to in Article 21(2).
Article 15
Making appropriations corresponding to decommitments available again
1. The appropriations corresponding to decommitments referred to in Regulations (EU)
No 1303/2013, Regulation (EU) No 223/2014, Regulation and (EU) No 514/2014  ,
Regulation (EU) 2021/1060 and Regulation (EU) 2021/2116  may be made available again
in the event of a manifest error attributable solely to the Commission.
To that end, the Commission shall examine decommitments made during the preceding
financial year and shall decide, by 15 February of the current financial year, on the basis of
requirements, whether it is necessary to make the corresponding appropriations available
again.
2. In addition to the case referred to in paragraph 1 of this Article, the appropriations
corresponding to decommitments shall be made available again in the event of  the
decommitment of resources transferred back to the Fund from which they have been initially
transferred in line with the provisions of Article 26 of Regulation (EU) 2021/1060  .:
(a) the decommitment from a programme under the arrangements for the
implementation of the performance reserve established in Article 20 of Regulation (EU) No
1303/2013;
(b) the decommitment from a programme dedicated to a specific financial
instrument in favour of small and medium-sized enterprises (SMEs) following the
discontinuance of the participation of a Member State in the financial instrument, as referred
to in the seventh subparagraph of Article 39(2) of Regulation (EU) No 1303/2013.
EN 99 EN
3. Commitment appropriations corresponding to the amount of decommitments made as
a result of total or partial non-implementation of corresponding research projects may also be
made available again to the benefit of the research programme the projects belong to or its
successor in the context of the budgetary procedure.
 new
4. Commitment appropriations corresponding to the amount of decommitments made as
a result of total or partial non implementation of an action under Regulation (EU) 2021/947,
Regulation (EU) 2021/1529, Decision (EU) 2021/1764 and Council Regulation (Euratom)
2021/948 shall be made available again to the benefit of the budget line of origin.
 2018/1046
 new
Article 16
Rules applicable in the event of late adoption of the budget
1. If the budget has not been definitively adopted at the beginning of the financial year,
the procedure set out in the first paragraph of Article 315 TFEU (the provisional twelfths
regime) shall apply. Commitments and payments may be made within the limits laid down in
paragraph 2 of this Article.
2. Commitments may be made per chapter up to a maximum of one quarter of the total
appropriations authorised in the relevant chapter of the budget for the preceding financial year
plus one twelfth for each month which has elapsed.
The limit of the appropriations provided for in the draft budget shall not be exceeded.
Payments may be made monthly per chapter up to a maximum of one twelfth of the
appropriations authorised in the relevant chapter of the budget for the preceding financial
year. That sum shall not, however, exceed one twelfth of the appropriations provided for in
the same chapter of the draft budget.
3. The appropriations authorised in the relevant chapter of the budget for the preceding
financial year, as referred to in paragraphs 1 and 2, shall be understood as referring to the
appropriations voted in the budget, including by amending budgets, and after adjustment for
the transfers made during that financial year.
4. If the continuity of Union action and management needs so require, the Council,
acting by qualified majority on a proposal from the Commission, may authorise expenditure
in excess of one provisional twelfth but not exceeding a total of four provisional twelfths,
except in duly justified cases, both for commitments and for payments over and above those
automatically made available in accordance with paragraphs 1 and 2. The Council shall
without delay forward its decision on authorisation to the European Parliament.
The decision referred to in the first subparagraph shall enter into force 30 days after its
adoption unless the European Parliament takes any of the following actions:
(a) acting by a majority of its component members, decides to reduce the
expenditure before the expiry of the 30 days, in which case the Commission shall
submit a new proposal;
EN 100 EN
(b) informs the Council and the Commission that it does not wish to reduce the
expenditure, in which case the decision shall enter into force before the expiry of the
30 days.
The additional twelfths shall be authorised in full and shall not be divisible.
5. If, for a given chapter, the authorisation of four provisional twelfths granted in
accordance with paragraph 4 is not sufficient to cover the expenditure necessary to avoid a
break in continuity of Union action in the area covered by the chapter in question,
authorisation may exceptionally be given to exceed the amount of the appropriations entered
in the corresponding chapter of the budget for the preceding financial year. The European
Parliament and the Council shall act in accordance with the procedures provided for in
paragraph 4. However, the overall total of the appropriations available in the budget of the
preceding financial year or in the draft budget, as proposed, shall in no circumstances be
exceeded.
CHAPTER 3
PRINCIPLE OF EQUILIBRIUM
Article 17
Definition and scope
1. Revenue and payment appropriations shall be in balance.
2. The Union and the Union bodies referred to in Articles 70 and 71 shall not raise loans
within the framework of the budget.
Article 18
Balance from financial year
1. The balance from each financial year shall be entered in the budget for the following
financial year as revenue in the event of a surplus or as a payment appropriation in the event
of a deficit.
2. The estimates of the revenue or payment appropriations referred to in paragraph 1 of this
Article shall be entered in the budget during the budgetary procedure and in a letter of
amendment submitted pursuant to Article 42 of this Regulation. The estimates shall be drawn
up in accordance with Article 1 of Council Regulation (EU, Euratom) 2021/76865
No
608/201466
.
3. After the presentation of the provisional accounts for each financial year, any
discrepancy between those accounts and the estimates shall be entered in the budget for the
following financial year through an amending budget devoted solely to that discrepancy. In
such a case, the Commission shall submit the draft amending budget simultaneously to the
European Parliament and to the Council within 15 days of submission of the provisional
accounts.
65
Council Regulation (EU, Euratom) 2021/768 of 30 April 2021 laying down implementing measures for
the system of own resources of the European Union and repealing Regulation (EU, Euratom) No
608/2014, OJ L 165, 11.5.2021, p. 1.
66
Council Regulation (EU, Euratom) No 608/2014 of 26 May 2014 laying down implementing measures
for the system of own resources of the European Union (OJ L 168, 7.6.2014, p. 29).
EN 101 EN
CHAPTER 4
PRINCIPLE OF UNIT OF ACCOUNT
Article 19
Use of euro
1. The multiannual financial framework and the budget shall be drawn up and
implemented in euro and the accounts shall be presented in euro. However, for the cash-flow
purposes referred to in Article 77, the accounting officer and, in the case of imprest accounts,
the imprest administrators, and, for the needs of the administrative management of the
Commission and the EEAS, the authorising officer responsible, shall be authorised to carry
out operations in other currencies.
2. Without prejudice to specific provisions laid down in sector-specific rules, or in
specific contracts, grant agreements, contribution agreements and financing agreements,
conversion by the authorising officer responsible shall be made using the daily euro exchange
rate published in the C series of the Official Journal of the European Union of the day on
which the payment order or recovery order is drawn up by the authorising department.
If no such daily rate is published, the authorising officer responsible shall use the one referred
to in paragraph 3.
3. For the purposes of the accounts provided for in Articles 82, 83 and 84, conversion
between the euro and another currency shall be made using the monthly accounting exchange
rate of the euro. That accounting exchange rate shall be established by the accounting officer
of the Commission by means of any source of information regarded as reliable, on the basis of
the exchange rate on the penultimate working day of the month preceding that for which the
rate is established.
4. Currency conversion operations shall be carried out in such a way as to avoid having a
significant impact on the level of the Union co-financing or a detrimental impact on the
budget. Where appropriate, the rate of conversion between the euro and other currencies may
be calculated using the average of the daily exchange rate in a given period.
CHAPTER 5
PRINCIPLE OF UNIVERSALITY
Article 20
Scope
Without prejudice to Article 21, total revenue shall cover total payment appropriations.
Without prejudice to Article 27, all revenue and expenditure shall be entered in the budget in
full without any adjustment against each other.
Article 21
Assigned revenue
1. External assigned revenue and internal assigned revenue shall be used to finance
specific items of expenditure.
EN 102 EN
2. The following shall constitute external assigned revenue:
(a) specific additional financial contributions from Member States  , including
voluntary contributions,  to the following types of actions and programmes:
 Union programmes, instruments and activities;  (i) certain
supplementary research and technological development programmes;
(ii) certain external aid actions or programmes financed by the Union and
managed by the Commission;
(b) appropriations relating to the revenue generated by the Research Fund for Coal
and Steel established by Protocol No 37 on the financial consequences of the expiry
of the ECSC Treaty and on the Research Fund for Coal and Steel, annexed to the
TEU and to the TFEU.
(c) the interest on deposits and the fines provided for in Council Regulation (EC)
No 1467/9767
;
(d) revenue earmarked for a specific purpose, such as income from foundations,
subsidies, gifts and bequests, including the earmarked revenue specific to each Union
institution;
(e) financial contributions to Union activities from third countries or from bodies
other than those set up under the TFEU or the Euratom Treaty;
(f) internal assigned revenue referred to in paragraph 3, to the extent that it is
ancillary to external assigned revenue referred to in this paragraph;
(g) revenue from the activities of a competitive nature conducted by the Joint
Research Centre (JRC) which consist of any of the following:
(i) grant and procurement procedures in which the JRC participates;
(ii) activities of the JRC on behalf of third parties;
(iii) activities undertaken under an administrative agreement with other
Union institutions or other Commission departments, in accordance with
Article 59, for the provision of technical-scientific services.
3. The following shall constitute internal assigned revenue:
(a) revenue from third parties in respect of goods, services or work supplied at
their request;
(b) revenue arising from the repayment, in accordance with Article 101, of
amounts wrongly paid;
(c) proceeds from the supply of goods, services and works to other departments
within an Union institution, or to other Union institutions or bodies, including
refunds by other Union institutions or bodies of mission allowances paid on their
behalf;
(d) insurance payments received;
(e) revenue from lettings and from the sale of buildings and land;
67
Council Regulation (EC) No 1467/97 of 7 July 1997 on speeding up and clarifying the implementation
of the excessive deficit procedure (OJ L 209, 2.8.1997, p. 6).
EN 103 EN
(f) repayments to financial instruments or budgetary guarantees pursuant to the
second subparagraph of Article 213209(3);
(g) revenue arising from subsequent reimbursement of taxes pursuant to point (b)
of the first subparagraph of Article 27(3).
4. Assigned revenue shall be carried over and transferred in accordance with points (b)
and (c) of Article 12(4) and with Article 32.
5. A basic act may assign the revenue for which it provides to specific items of
expenditure. Unless otherwise specified in the basic act, such revenue shall constitute internal
assigned revenue.
6. The budget shall include lines to accommodate external assigned revenue and internal
assigned revenue and shall, wherever possible, indicate the amount.
Article 22
Structure to accommodate assigned revenue and provision of corresponding
appropriations
1. Without prejudice to point (c) of the first subparagraph of paragraph 2 of this Article
and to Article 24, the structure to accommodate assigned revenue in the budget shall
comprise:
(a) in the statement of revenue of each Union institution’s section, a budget line to
receive the revenue;
(b) in the statement of expenditure, the remarks, including general remarks,
showing which budget lines may receive the appropriations corresponding to the
assigned revenue which are made available;.
 new
(c) an attached annex, forming an integral part of the budget, setting out all the budget
lines for which external assigned revenue is foreseen and providing information on
the estimated amount of such revenue to be received.
 2018/1046 (adapted)
In the case referred to in point (a) of the first subparagraph, a token entry pro memoria shall
be made and the estimated revenue shall be shown for information in the remarks.
2. The appropriations corresponding to assigned revenue shall be made available
automatically, both as commitment appropriations and as payment appropriations, when the
revenue has been received by the Union institution, save in any of the following cases:
(a) in the case provided for in point (a) of Article 21(2) for financial contributions
from Member States and where the contribution agreement is expressed in euro,
commitment appropriations may be made available upon signature of the
contribution agreement by the Member State;
EN 104 EN
(b) in the cases provided for in point (b) of Article 21(2) and in points (i) and (iii)
of Article 21(2)(g), the commitment appropriations shall be made available as soon
as the amount receivable has been estimated;
(c) in the case provided for in point (c) of Article 21(2), the entry of the amounts
in the statement of revenue shall give rise to the provision, in the statement of
expenditure, of commitment and payment appropriations.
Appropriations referred to in point (c) of the first subparagraph of this paragraph shall be
implemented in accordance with Article 20.
3. The estimates of amounts receivable referred to in points (b) and (g) of Article 21(2)
shall be sent to the accounting officer for registration.
Article 23
Contributions from Member States to research programmes
1. The contributions from Member States to the financing of certain supplementary
research programmes, provided for  referred to  in Article 5 of Regulation (EU,
Euratom) No 609/2014, shall be paid as follows:
(a) seven twelfths of the sum entered in the budget shall be paid by 31 January of
the current financial year;
(b) the remaining five twelfths shall be paid by 15 July of the current financial
year.
2. Where the budget has not been definitively adopted before the start of a financial year,
the contributions provided for in paragraph 1 shall be based on the sum entered in the budget
for the preceding financial year.
3. Any contribution or additional payment owed by Member States to the budget shall be
entered in the Commission’s account or accounts within thirty calendar days of the call for
funds.
4. Payments made shall be entered in the account provided for in Regulation (EU,
Euratom) No 609/2014 and shall be subject to the conditions laid down by that Regulation.
Article 24
Assigned revenue resulting from the participation of EFTA States in certain Union
programmes
1. The budget structure to accommodate the revenue from the participation of EFTA
States in certain Union programmes shall be as follows:
(a) in the statement of revenue, a budget line with a token entry pro memoria shall
be entered to accommodate the full amount of each EFTA State’s contribution for the
financial year;
(b) in the statement of expenditure, an annex, forming an integral part of the
budget, shall set out all the budget lines covering the Union activities in which EFTA
States participate, and shall include information on the estimated amount of the
participation of each EFTA State.
2. Under Article 82 of the EEA Agreement, the amounts of the annual participation of
EFTA States, as confirmed to the Commission by the Joint Committee of the European
EN 105 EN
Economic Area in accordance with Article 1(5) of Protocol No 32 annexed to the EEA
Agreement, shall give rise to the provision, at the start of the financial year, of the full
amounts of the corresponding commitment appropriations and payment appropriations.
3. The use of the revenue arising from the financial contribution of EFTA States shall be
monitored separately.
Article 25
Donations
1. Union institutions may accept any donation made to the Union, such as income from
foundations, subsidies, gifts and bequests.
2. Acceptance of a donation of a value of EUR 50000 or more which involves a financial
charge, including follow-up costs, exceeding 10 % of the value of the donation made, shall be
subject to the authorisation of the European Parliament and of the Council. The European
Parliament and the Council shall act on the matter within two months of receiving a request
for such an authorisation from the Union institutions concerned. If no objection is made
within that period, the Union institutions concerned shall take a final decision regarding the
acceptance of the donation. The Union institutions concerned shall in their request to the
European Parliament and to the Council explain the financial charges entailed by the
acceptance of donations made to the Union.
 new
3. Notwithstanding paragraph 2, in exceptional circumstances, the Commission may
accept any in-kind donation made to the Union, irrespective of its value, where such a
donation is made for the purposes of humanitarian aid, emergency support, civil protection or
crisis management aid.
The Commission may accept such a donation provided that:
(a) acceptance is in accordance with the principles of sound financial
management and transparency;
(b) it does not give rise to conflicts of interest;
(c) it does not harm the image of the Union;
(d) the donor is not, at the time of the acceptance, in one of the situations
referred to in Articles 139(1) and 144(1) and is not registered as excluded
in the database referred to in Article 145(1). The donor shall submit the
declaration referred to in Article 140.
 2018/1046 (adapted)
Article 26
Corporate sponsorship
1. ‘Corporate sponsorship’ means an agreement by which a legal person supports in-kind
an event or an activity for promotional or corporate social responsibility purposes.
EN 106 EN
2. On the basis of specific internal rules, which shall be published on their respective
websites, Union institutions and bodies may exceptionally accept corporate sponsorship
provided that:
(a) there is due regard to the principles of non-discrimination, proportionality,
equal treatment and transparency at all stages of the procedure for accepting
corporate sponsorship;
(b) it contributes to the positive image of the Union and is directly linked to the
core objective of an event or of an activity;
(c) it does neither generate conflict of interests nor concern exclusively social
events;
(d) the event or activity is not exclusively financed through corporate sponsorship;
(e) the service in return for the corporate sponsorship is limited to the public
visibility of the trademark or name of the sponsor;
(f) the sponsor is not, at the time of the sponsorship procedure, in one of the
situations referred to in Articles 139136(1) and 144141(1) and is not registered as
excluded in the database referred to in Article 145142(1).
3. Where the value of the corporate sponsorship exceeds EUR 5000, the sponsor shall be
listed in a public register that includes information on the type of event or activity being
sponsored.
Article 27
Rules on deductions and exchange rate adjustments
1. The following deductions may be made from payment requests which shall then be
passed for payment of the net amount:
(a) penalties imposed on parties to contracts or beneficiaries;
(b) discounts, refunds and rebates on individual invoices and cost statements;
(c) interest generated by pre-financing payments;
(d) adjustments for amounts unduly paid.
The adjustments referred to in point (d) of the first subparagraph may be made, by means of
direct deduction, against a new interim payment or payment of a balance to the same payee
under the chapter, article and financial year in respect of which the excess payment was made.
Union accounting rules shall apply to the deductions referred to in points (c) and (d) of the
first subparagraph.
2. The cost of products or services, provided to the Union, incorporating taxes refunded
by Member States pursuant to Protocol No 7 on the privileges and immunities of the
European Union, annexed to the TEU and to the TFEU, shall be charged to the budget for the
ex-tax amount.
3. The cost of products or services, provided to the Union, incorporating taxes refunded
by third countries on the basis of relevant agreements, may be charged to the budget for any
of the following amounts:
(a) the ex-tax amount;
(b) the tax-inclusive amount.
EN 107 EN
In the case referred to in point (b) of the first subparagraph, subsequently reimbursed taxes
shall be treated as internal assigned revenue.
4. Adjustments may be made in respect of exchange differences occurring in budget
implementation. The final gain or loss shall be included in the balance for the financial year.
CHAPTER 6
PRINCIPLE OF SPECIFICATION
Article 28
General provisions
1. Appropriations shall be earmarked for specific purposes by title and chapter. The
chapters shall be further subdivided into articles and items.
2. The Commission and the other Union institutions may transfer appropriations within
the budget subject to the specific conditions laid down in Articles 29 to 32.
Appropriations may only be transferred to budget lines for which the budget has authorised
appropriations or which carry a token entry pro memoria.
The limits referred to in Articles 29, 30 and 31 shall be calculated at the time the request for
transfer is made and with reference to the appropriations provided in the budget, including
amending budgets.
The amount to be taken into consideration for the purposes of calculating the limits referred to
in Articles 29, 30 and 31 shall be the sum of the transfers to be made on the budget line from
which transfers are being made, after adjustment for earlier transfers made. The amount
corresponding to the transfers which are carried out autonomously by the Commission, or by
any other Union institution concerned without a decision of the European Parliament and of
the Council, shall not be taken into consideration.
Proposals for transfers and all information for the European Parliament and for the Council
concerning transfers made under Articles 29, 30 and 31 shall be accompanied by appropriate
and detailed supporting documents showing the most recent information available for the
implementation of appropriations and estimates of requirements up to the end of the financial
year, both for the budget lines to which the appropriations are to be transferred and for those
from which they are to be taken.
Article 29
Transfers by Union institutions other than the Commission
1. Any Union institution other than the Commission may, within its own section of the
budget, transfer appropriations:
(a) from one title to another up to a maximum of 10 % of the appropriations for
the financial year shown on the budget line from which the transfer is made;
(b) from one chapter to another without limit.
2. Without prejudice to paragraph 4 of this Article, three weeks before making a transfer,
as referred to in paragraph 1, the Union institution shall inform the European Parliament and
the Council of its intention to do so. In the event that duly justified objections are raised
EN 108 EN
within that period by either the European Parliament or the Council, the procedure laid down
in Article 31 shall apply.
3. Any Union institution other than the Commission may propose to the European
Parliament and to the Council, within its own section of the budget, transfers from one title to
another exceeding the limit referred to in point (a) of paragraph 1 of this Article. Those
transfers shall be subject to the procedure laid down in Article 31.
4. Any Union institution other than the Commission may, within its own section of the
budget, make transfers within articles without informing the European Parliament and the
Council beforehand.
Article 30
Transfers by the Commission
1. The Commission may, within its own section of the budget, autonomously:
(a) transfer appropriations within each chapter;
(b) with regard to expenditure on staff and administration which is common to
several titles, transfer appropriations from one title to another up to a maximum of
10 % of the appropriations for the financial year shown on the budget line from
which the transfer is made, and up to a maximum of 30 % of the appropriations for
the financial year shown on the budget line to which the transfer is made;
(c) with regard to operational expenditure, transfer appropriations between
chapters within the same title up to a maximum of 10 % of the appropriations for the
financial year shown on the budget line from which the transfer is made;
(d) with regard to research and technological development appropriations
implemented by the JRC, within the title of the budget relating to the ‘Direct
research’ policy area, transfer appropriations between chapters of up to a maximum
of 15 % of the appropriations on the budget line from which the transfer is made;
(e) with regard to research and technological development, transfer operational
appropriations from one title to another, provided that the appropriations are used for
the same purpose;
(f) with regard to operational expenditure of the funds implemented under shared
management, with the exception of the EAGF, transfer appropriations from one title
to another, provided that the appropriations concerned are for the same objective
within the meaning of the Regulation establishing the fund concerned or constitute
technical assistance expenditure;
(g) transfer appropriations from the budgetary item of a budgetary guarantee to the
budgetary item of another budgetary guarantee, in the exceptional cases when the
provisioned resources in the common provisioning fund of the latter are insufficient
to pay a guarantee call and subject to the subsequent restoring of the amount
transferred in accordance with the procedure set out in Article 216212(4).
The expenditure referred to in point (b) of the first subparagraph of this paragraph shall cover,
for each policy area, the items referred to in Article 47(4).
Where the Commission transfers EAGF appropriations pursuant to the first subparagraph
after 31 December, it shall take its decision by 31 January of the following financial year. The
Commission shall inform the European Parliament and the Council within two weeks after its
decision on those transfers.
EN 109 EN
Three weeks before making the transfers referred to in point (b) of the first subparagraph of
this paragraph, the Commission shall inform the European Parliament and the Council of its
intention to do so. In the event that duly justified objections are raised within that period by
the European Parliament or by the Council, the procedure laid down in Article 31 shall apply.
By way of derogation from the fourth subparagraph, the Commission may, during the last two
months of the financial year, autonomously transfer appropriations concerning expenditure on
staff, external personnel and other agents from one title to another within the total limit of 5 %
of the appropriations for that year. The Commission shall inform the European Parliament and
the Council within two weeks after its decision on those transfers.
2. The Commission may, within its own section of the budget, decide on the following
transfers of appropriations from one title to another, provided it immediately informs the
European Parliament and the Council of its decision:
(a) transfer of appropriations from the ‘provisions’ title referred to in Article 49 of
this Regulation, where the only condition for lifting the reserve is the adoption of a
basic act pursuant to Article 294 TFEU;
(b) in duly justified exceptional cases such as international humanitarian disasters
and crises occurring after 1 December of the financial year, transfer of unused
appropriations for that year still available in the titles falling under the heading of the
multiannual financial framework dedicated to Union external action to the titles
concerning crisis management aid and humanitarian aid operations.
Article 31
Transfer proposals submitted to the European Parliament and to the Council by Union
institutions
1. Each Union institution shall submit its transfer proposals simultaneously to the
European Parliament and to the Council.
2. The Commission may submit proposals for transfers of payment appropriations to the
funds implemented under shared management with the exception of the EAGF to the
European Parliament and to the Council by 10 January of the following financial year. The
transfer of the payment appropriations may be made from any budgetary item. In such cases,
the six-week period referred to in paragraph 4 shall be reduced to three weeks.
If the transfer is not approved or only partially approved by the European Parliament and by
the Council, the corresponding part of the expenditure referred to in point (b) of Article 10(5)
shall be charged to the payment appropriations of the following financial year.
3. The European Parliament and the Council shall take decisions on transfers of
appropriations in accordance with paragraphs 4 to 8.
4. Except in urgent circumstances, the European Parliament and the Council, the latter
acting by qualified majority, shall deliberate upon each transfer proposal within six weeks of
its receipt by both institutions. In urgent circumstances, the European Parliament and the
Council shall deliberate within three weeks of receipt of the proposal.
5. Where the Commission intends to transfer EAGF appropriations in accordance with
this Article, it shall submit transfer proposals to the European Parliament and to the Council
by 10 January of the following financial year. In such cases, the six-week period referred to in
paragraph 4 shall be reduced to three weeks.
EN 110 EN
6. A transfer proposal shall be approved or considered to be approved, if, within the six-
week period, any of the following occurs:
(a) the European Parliament and the Council approve it;
(b) either the European Parliament or the Council approves it and the other
institution refrains from acting;
(c) neither the European Parliament nor the Council takes a decision to amend or
refuse the transfer proposal.
7. Unless either the European Parliament or the Council requests otherwise, the six-week
period referred to in paragraph 4 shall be reduced to three weeks in the following cases:
(a) the transfer represents less than 10 % of the appropriations of the budget line
from which the transfer is made and does not exceed EUR 5000000;
(b) the transfer concerns only payment appropriations and the overall amount of
the transfer does not exceed EUR 100000000.
8. If either the European Parliament or the Council has amended the amount of the
transfer while the other institution has approved it or refrains from acting, or if the European
Parliament and the Council have both amended the amount of the transfer, the lesser of the
two amounts shall be deemed approved, unless the Union institution concerned withdraws its
transfer proposal.
Article 32
Transfers subject to special provisions
1. Appropriations corresponding to assigned revenue may be transferred only if such
revenue is used for the purpose for which it is assigned.
2. Decisions on transfers to allow the use of the  Solidarity and  Emergency Aid
Reserve  under Article 9(1), point (b), of Regulation (EU, Euratom) 2020/2093  shall be
taken by the European Parliament and by the Council on a proposal from the Commission.
For the purposes of this paragraph, the procedure set out in Article 31(3) and (4) shall apply.
If the European Parliament and the Council do not agree to the Commission proposal and
cannot reach a common position on the use of the Emergency Aid Reserve, they shall refrain
from acting on that proposal.
Proposals for transfers from the  Solidarity and  Emergency Aid Reserve  for
assistance under Article 9(1), point (b), of Regulation (EU, Euratom) 2020/2093  shall be
accompanied by appropriate and detailed supporting documents demonstrating:
(a) the most recent information available for the implementation of appropriations
and the estimate of requirements up to the end of the financial year for the budget
line to which the transfer is to be made;
(b) an analysis of the possibilities of reallocating appropriations.
EN 111 EN
CHAPTER 7
PRINCIPLE OF SOUND FINANCIAL MANAGEMENT AND PERFORMANCE
Article 33
Performance and principles of economy, efficiency and effectiveness
1. Appropriations shall be used in accordance with the principle of sound financial
management, and thus be implemented respecting the following principles:
(a) the principle of economy which requires that the resources used by the Union
institution concerned in the pursuit of its activities shall be made available in due
time, in appropriate quantity and quality, and at the best price;
(b) the principle of efficiency which concerns the best relationship between the
resources employed, the activities undertaken and the achievement of objectives;
(c) the principle of effectiveness which concerns the extent to which the objectives
pursued are achieved through the activities undertaken.
2. In line with the principle of sound financial management, the use of appropriations
shall focus on performance and for that purpose:
(a) objectives for programmes and activities shall be established ex ante;
(b) progress in the achievement of objectives shall be monitored with performance
indicators;
(c) progress in, and problems with, the achievement of objectives shall be reported
to the European Parliament and to the Council in accordance with point (h) of the
first subparagraph of Article 41(3), first subparagraph, point (h), and with point (e) of
Article 253247(1), point (e);.
 new
(d) programmes and activities should be implemented to achieve their set objectives
without doing significant harm to the environmental objectives of climate change
mitigation, climate change adaptation, the sustainable use and protection of water
and marine resources, the transition to a circular economy, pollution prevention and
control and the protection and restoration of biodiversity and ecosystems, as set out
in Article 9 of Regulation (EU) 2020/852 of the European Parliament and of the
Council68
.
68
Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the
establishment of a framework to facilitate sustainable investment, and amending Regulation (EU)
2019/2088 (Text with EEA relevance), OJ L 198, 22.6.2020, p. 13.
EN 112 EN
 2018/1046 (adapted)
 new
3. Specific, measurable, attainable, relevant and time-bound objectives as referred to in
paragraphs 1 and 2 and relevant, accepted, credible, easy and robust indicators shall be
defined where relevant.
Article 34
Evaluations
1. Programmes and activities which entail significant spending shall be subject to ex ante
and retrospective evaluations, which shall be proportionate to the objectives and expenditure.
2. Ex ante evaluations supporting the preparation of programmes and activities shall be
based on evidence on the performance of related programmes or activities and shall identify
and analyse the issues to be addressed, the added value of Union involvement, objectives,
expected effects of different options and monitoring and evaluation arrangements.
For major programmes or activities that are expected to have significant economic,
environmental or social impacts, the ex ante evaluation may take the form of an impact
assessment that, in addition to meeting the requirements set out in the first subparagraph,
analyses the various options concerning the methods of implementation.
3. Retrospective evaluations shall assess the performance of the programme or activity,
including aspects such as effectiveness, efficiency, coherence, relevance and EU added value.
Retrospective evaluations shall be based on the information generated by the monitoring
arrangements and indicators established for the action concerned. They shall be undertaken at
least once during the term of every multiannual financial framework and where possible in
sufficient time for the findings to be taken into account in ex ante evaluations or impact
assessments which support the preparation of related programmes and activities.
Article 35
Compulsory financial statement
1. Any proposal or initiative submitted to the legislative authority by the Commission,
the High Representative of the Union for Foreign Affairs and Security Policy (the ‘High
Representative’) or by a Member State, which may have an impact on the budget, including
changes in the number of posts, shall be accompanied by a financial statement showing the
estimates in terms of payment and commitment appropriations, by an assessment of the
different financing options available, and by an ex ante evaluation or impact assessment as
provided for in Article 34.
Any amendment to a proposal or initiative submitted to the legislative authority which may
have an appreciable impact on the budget, including changes in the number of posts, shall be
accompanied by a financial statement prepared by the Union institution proposing the
amendment.
The financial statement shall contain the financial and economic data necessary for the
assessment by the legislative authority of the need for Union action. It shall provide
appropriate information as regards coherence with other activities of the Union and any
possible synergy.
EN 113 EN
In the case of multiannual operations, the financial statement shall contain the foreseeable
schedule of annual requirements in terms of commitment and payment appropriations and
posts, including for external personnel, and an evaluation of their medium-term and, where
possible, long-term financial impact.
2. During the budgetary procedure, the Commission shall provide the necessary
information for a comparison between changes in the appropriations required and the initial
forecasts made in the financial statement in the light of the progress of deliberations on the
proposal or initiative submitted to the legislative authority.
3. In order to reduce the risk of fraud, irregularities and non-achievement of objectives,
the financial statement shall provide information on the internal control system set up, an
estimate of the costs and benefits of the controls implied by such a system and an assessment
of the expected level of risk of error, as well as information on existing and planned fraud
prevention and protection measures.
Such assessment shall take into account the likely scale and type of errors, as well as the
specific conditions of the policy area concerned and the rules applicable thereto.
4. When presenting revised or new spending proposals, the Commission shall estimate
the costs and benefits of control systems, as well as the expected level of risk of error as
referred to in paragraph 3.
Article 36
Internal control of budget implementation
1. Pursuant to the principle of sound financial management, the budget shall be
implemented in compliance with the effective and efficient internal control appropriate to
each method of implementation, and in accordance with the relevant sector-specific rules.
2. For the purposes of budget implementation, internal control shall be applied at all
levels of management and shall be designed to provide reasonable assurance of achieving the
following objectives:
(a) effectiveness, efficiency and economy of operations;
(b) reliability of reporting;
(c) safeguarding of assets and information;
(d) prevention, detection, correction and follow-up of fraud  , corruption,
conflicts of interest, double funding  and  other  irregularities  , including
through the electronic recording and storage of data on the recipients of Union funds
including their beneficial owners, as defined in Article 3, point (6), of Directive (EU)
2015/849 , and through the use of a single integrated IT system for data-mining and
risk-scoring provided by the Commission to access and analyse those data  ;
(e) adequate management of the risks relating to the legality and regularity of the
underlying transactions, taking into account the multiannual character of
programmes as well as the nature of the payments concerned.
3. Effective internal control shall be based on best international practices and include, in
particular, the following elements:
(a) segregation of tasks;
(b) an appropriate risk management and control strategy that includes control at
recipient level;
EN 114 EN
(c) avoidance of conflict of interests;
(cd) adequate audit trails and data integrity in data systems  including electronic
ones  ;
(de) procedures for monitoring effectiveness and efficiency;
(ef) procedures for follow-up of identified internal control weaknesses and
exceptions;
(fg) periodic assessment of the sound functioning of the internal control system.
4. Efficient internal control shall be based on the following elements:
(a) the implementation of an appropriate risk management and control strategy
 and of an anti-fraud strategy  coordinated among appropriate actors involved in
the control chain;
(b) the accessibility for all appropriate actors in the control chain of the results of
controls carried out;
(c) reliance, where appropriate, on management declarations of implementation
partners and on independent audit opinions, provided that the quality of the
underlying work is adequate and acceptable and that it was performed in accordance
with agreed standards;
(d) the timely application of corrective measures including, where appropriate,
dissuasive penalties;
(e) clear and unambiguous legislation underlying the policies concerned, including
basic acts on the elements of the internal control;
(f) the elimination of multiple controls;
(g) the improvement of the cost benefit ratio of controls.
5. If, during implementation, the level of error is persistently high, the Commission shall
identify the weaknesses in the control systems, analyse the costs and benefits of possible
corrective measures and take or propose appropriate action, such as simplification of the
applicable provisions, improvement of the control systems and redesign of the programme or
delivery systems.
 new
6. For the purposes of point (d) of paragraph 2, the following data shall be recorded and
stored electronically in an open, interoperable and machine-readable format and regularly
made available in the single integrated IT system for data-mining and risk-scoring provided
by the Commission:
(a) the recipient’s full legal name in the case of legal persons, the first and last
name in the case of natural persons, their VAT identification number or tax
identification number where available or another unique identifier at country
level and the amount of funding. If a natural person, also the date of birth;
(b) the first name(s), last name(s), date of birth, and VAT identification number(s)
or tax identification number(s) where available or another unique identifier at
country level of beneficial owner(s) of the recipients, where the recipients are
not natural persons.
EN 115 EN
7. The single integrated IT system for data-mining and risk-scoring shall be designed to
facilitate risk assessment for the purposes of selection, award, financial management,
monitoring, investigation, control and audit and contribute to effective prevention, detection,
correction and follow-up of fraud, corruption, conflicts of interest, double funding and other
irregularities.
The use of and access to the data processed by the single integrated IT system for data-mining
and risk-scoring shall comply with applicable data protection rules and shall be limited to the
Commission or an executive agency as referred to in Article 69, the Member States
implementing the budget pursuant to Article 62(1), first subparagraph, point (b), the Member
States that receive and implement Union funds pursuant to budget implementation under
Article 62(1), first subparagraph, point (a), the persons or entities implementing the budget
pursuant to Article 62(1), first subparagraph, point (c), OLAF, the Court of Auditors, EPPO
and other Union investigative and control bodies, within the exercise of their respective
competences.
The Commission shall be the controller within the meaning of Article 3(8) of Regulation (EU)
2018/1725 and shall be responsible for the development, management and supervision of the
single integrated IT system for data-mining and risk-scoring, for ensuring the security,
integrity and confidentiality of data, the authentication of the users and for protecting the IT
system against mismanagement and misuse.
8. Member States that receive and implement Union funds, pursuant to budget
implementation under Article 62(1), first subparagraph, point (a), shall apply paragraphs 1 to
7 of this Article.
9. For the purposes of the application of the requirements of paragraphs 2, 3 and 6 of this
Article by Member States implementing the budget under Article 62(1), first subparagraph,
point (b), references to recipients shall be understood as references to beneficiaries as defined
in sector-specific rules.
10. As part of its control strategy, the Commission shall, where appropriate, design and
perform controls and audits that use automated IT tools and emerging technologies.
 2018/1046
 new
CHAPTER 8
PRINCIPLE OF TRANSPARENCY
Article 37
Publication of accounts and budgets
1. The budget shall be established and implemented and the accounts presented in
accordance with the principle of transparency.
2. The President of the European Parliament shall have the budget and any amending
budget, as definitively adopted, published in the Official Journal of the European Union.
The budgets shall be published within three months of the date on which they are declared
definitively adopted.
EN 116 EN
Pending official publication in the Official Journal of the European Union, the final detailed
budget figures shall be published in all languages on the website of Union institutions, on the
Commission’s initiative, as soon as possible and no later than four weeks after the definitive
adoption of the budget.
The consolidated annual accounts shall be published in the Official Journal of the European
Union and on the website of Union institutions.
Article 38
Publication of information on recipients and other information
1. The Commission shall make available  on its website  , in an appropriate and
timely manner, information on recipients of funds financed from the budget  no later than
30 June of the year following the financial year in which the funds were legally committed 
, where the budget is implemented by it in accordance with point (a) of the first subparagraph
of Article 62(1), first subparagraph, point (a) , by Union institutions in accordance with
Article 59(1), and by the Union bodies referred to in Articles 70 and 71  .
 new
Where the budget is implemented in accordance with Article 62(1), first subparagraph, points
(b) and (c), and with Member States in accordance to Article 62(1), first subparagraph, point
(a), the Commission shall make available on its website information on recipients no later
than 30 June of the year following the financial year in which the contract or agreement
setting out the conditions of support was established. Where the budget is implemented in
accordance with Article 62(1), first subparagraph, point (b), references in this Article to
recipients shall be understood as references to beneficiaries as defined in sector-specific rules.
 2018/1046
 new
The first subparagraph of this paragraph shall also apply to other Union institutions when they
implement the budget pursuant to Article 59(1).
2. Save in the cases referred to in paragraphs 3 and 4, the following information shall be
published  in an open, interoperable and machine-readable format, which allows data to be
sorted, searched, extracted, compared and reused , having due regard for the requirements
of confidentiality and security, in particular the protection of personal data:
 new
(a) whether the recipient is a natural or a legal person;
EN 117 EN
 2018/1046 (adapted)
 new
(ba)  the recipient’s full legal name in the case of a legal person and their VAT
identification number or tax identification number where available or another unique
identifier established at country level,  the  first and last  name of the
recipient  in the case of a natural person  ;
(cb) the locality of the recipient, namely:
(i) the address of the recipient when the recipient is a legal person;
(ii) the region on NUTS 2 level when the recipient is a natural person
 and is domiciled in the European Union or the country when the recipient is
a natural person and is not domiciled in the European Union  ;
(dc) the amount legally committed  and, in case of a commitment with multiple
recipients, the breakdown of this amount per recipient where available  ;
(ed) the nature and purpose of the measure.The information referred to in the first
subparagraph of this paragraph shall only be published for prizes, grants and
contracts which have been awarded as a result of contests, grant award procedures or
procurement procedures, and for experts selected pursuant to Article 237(2).
3. The information referred to in the first subparagraph of paragraph 2 shall not be
published  and shall not be submitted for publication in accordance with paragraph 6 of this
Article for  :
(a) education supports paid to natural persons and other direct support paid to
natural persons most in need as referred to in point (b) of Article 195191(4), point
(b);
(b) very low value contracts awarded to experts selected pursuant to Article
242237(2) as well as very low value contracts below the amount referred to in point
14.4 of Annex I;
(c) financial support provided through financial instruments  or budgetary
guarantees  for an amount lower than EUR 500 000;
(d) where disclosure risks threatening the rights and freedoms of the persons or
entities concerned as protected by the Charter of Fundamental Rights of the
European Union or harming the commercial interests of the recipients;.
 new
(e) where it is not required for publication in sector-specific rules where the budget is
implemented in accordance with Article 62(1), first subparagraph, point (b) .
 2018/1046
 new
In the cases referred to in point (c) of the first subparagraph, the information made available
shall be limited to statistical data, aggregated in accordance with relevant criteria, such as
EN 118 EN
geographical situation, economic typology of recipients, type of support received and the
Union policy area under which such support was provided.
Where natural persons are concerned, the disclosure of the information referred to in the first
subparagraph of paragraph 2 shall be based on relevant criteria such as the frequency or the
type of the measure and the amounts involved.
4. Persons or entities implementing Union funds pursuant to point (c) of the first
subparagraph of Article 62(1), first subparagraph, point (c), shall publish information on
recipients in accordance with their rules and procedures, to the extent that those rules are
deemed equivalent following the assessment carried out by the Commission pursuant to point
(e) of the first subparagraph of Article 158  (3) and  154(4), first subparagraph, point (e),
and provided that any publication of personal data is subject to safeguards equivalent to those
set out in this Article.
Bodies designated pursuant to Article 63(3) shall publish information in accordance with
sector-specific rules. Those sector-specific rules may, in accordance with the relevant legal
basis, derogate from paragraphs 2 and 3 of this Article, in particular for the publication of
personal data, where justified on the basis of the criteria referred to in the third subparagraph
of paragraph 3 of this Article, and taking into account the specificities of the sector concerned.
 new
Member States that receive and implement Union funds, pursuant to budget implementation
under Article 62(1), first subparagraph, point (a), shall ensure ex post publication of
information on their recipients, in a single website, in accordance with paragraphs 2 and 3 of
this Article.
 2018/1046
 new
5. The information referred to in paragraph 1 shall be published on the websites of Union
institutions, no later than 30 June of the year following the financial year in which the funds
were legally committed.
The websites of Union institutions shall contain a reference to the address of the website
where the information referred to in paragraph 1 can be found if it is not published directly on
a dedicated website of Union institutions.
The Commission shall make available, in an appropriate and timely manner, information
about a single website, including a reference to its address, where the information as provided
by the  Member States,  persons, entities or bodies referred to in paragraph 4 can be
found.
 new
6. For the purposes of the first and second subparagraphs of paragraph 1 of this Article
and without prejudice to paragraph 4 and to sector-specific rules, Union institutions
implementing the budget pursuant to Article 59(1), Member States implementing the budget
pursuant to Article 62(1), first subparagraph, point (b), Member States that receive and
EN 119 EN
implement Union funds pursuant to budget implementation under Article 62(1), first
subparagraph, point (a), persons or entities implementing the budget pursuant to Article 62(1),
first subparagraph, point (c) and Union bodies referred to in Articles 70 and 71 shall transmit
electronically to the Commission, in an open, interoperable and machine-readable format, at
least once a year and at the latest by 31 March of the year following the financial year in
which the funds were legally committed or in which the contract or agreement setting out the
conditions of support was established, whichever is applicable, the data on their recipients
referred to in paragraph 2 of this Article with the exception of the data referred to in the first
subparagraph of paragraph 3 of this Article.
In addition, the data to be transmitted shall also include the VAT identification number or tax
identification number of natural persons where available or another unique identifier
established at country level with a view to improve the quality of the data transmitted without
it being used for publication.
 2018/1046
76. Where personal data are published, the information shall be removed two years after
the end of the financial year in which the funds were legally committed. This shall also apply
to personal data referring to legal persons whose official name identifies one or more natural
persons.
 new
Where the budget is implemented in accordance with Article 62(1), first subparagraph, points
(b) and (c), the personal data shall be removed two years after the end of the financial year in
which the contract or agreement setting out the conditions of support was established.
 2018/1046
 new
TITLE III
ESTABLISHMENT AND STRUCTURE OF THE BUDGET
CHAPTER 1
ESTABLISHMENT OF THE BUDGET
Article 39
Estimates of revenue and expenditure
1. Each Union institution other than the Commission shall draw up an estimate of its
revenue and expenditure, which it shall send to the Commission, and in parallel, for
information, to the European Parliament and to the Council, before 1 July each year.
EN 120 EN
2. The High Representative shall hold consultations with the members of the
Commission responsible for development policy, neighbourhood policy, international
cooperation, humanitarian aid and crisis response, regarding their respective responsibilities.
3. The Commission shall draw up its own estimates, which it shall send, directly after
their adoption, to the European Parliament and to the Council. In preparing its estimates, the
Commission shall use the information referred to in Article 40.
Article 40
Estimated budget of the Union bodies referred to in Article 70
By 31 January each year, each Union body referred to in Article 70 shall, in accordance with
the instrument establishing it, send the Commission, the European Parliament and the Council
its draft single programming document containing its annual and multi-annual programming
with the corresponding planning for human and financial resources.
Article 41
Draft budget
1. The Commission shall submit a proposal containing the draft budget to the European
Parliament and to the Council by 1 September of the year preceding that in which the budget
is to be implemented. It shall transmit that proposal, for information, to the national
parliaments.
The draft budget shall contain a summary general statement of the revenue and expenditure of
the Union and shall consolidate the estimates referred to in Article 39. It may also contain
different estimates from those drawn up by Union institutions.
The draft budget shall follow the structure and presentation set out in Articles 47 to 52.
Each section of the draft budget shall be preceded by an introduction drawn up by the Union
institution concerned.
The Commission shall draw up the general introduction to the draft budget. The general
introduction shall comprise financial tables covering the main data by titles and justifications
for the changes in the appropriations from one financial year to the next by categories of
expenditure of the multiannual financial framework.
2. In order to provide more precise and reliable forecasts of the budgetary implications of
legislation in force and of pending legislative proposals, the Commission shall attach to the
draft budget an indicative financial programming for the following years, structured by
category of expenditure, policy area and budget line. The complete financial programming
shall cover the categories of expenditure covered by point 2630 of the Interinstitutional
Agreement of 162 December 20202013 between the European Parliament, the Council and
the Commission on budgetary discipline, on cooperation in budgetary matters and on sound
financial management69
. Summary data shall be provided for the categories of expenditure not
covered by point 2630 of that Interinstitutional Agreement.
The indicative financial programming shall be updated after the adoption of the budget to
incorporate the results of the budgetary procedure and any other relevant decisions.
3. The Commission shall attach to the draft budget:
69
OJ C 373, 20.12.2013, p. 1.
EN 121 EN
(a) a comparative table including the draft budget for other Union institutions and
the original estimates of other Union institutions as sent to the Commission and,
where applicable, setting out the reasons for which the draft budget contains
estimates different from those drawn up by other Union institutions;
(b) any working document it considers useful in connection with the establishment
plans of Union institutions, showing the latest authorised establishment plan and
presenting:
(i) all staff employed by the Union, displayed by type of employment
contract;
(ii) a statement of the policy on posts and external personnel and on gender
balance;
(iii) the number of posts actually filled on the last day of the year preceding
the year in which the draft budget is presented and the annual average of full-
time equivalents actually in place for that preceding year, indicating their
distribution by grade, by gender and by administrative unit;
(iv) a list of posts broken down per policy area;
(v) for each category of external personnel, the initial estimated number of
full-time equivalents on the basis of the authorised appropriations, as well as
the number of persons actually in place at the beginning of the year in which
the draft budget is presented, indicating their distribution by function group
and, as appropriate, by grade;
(c) for the Union bodies referred to in Articles 70 and 71, a working document
presenting the revenue and expenditure, as well as all information on staff as referred
to in point (b) of this subparagraph;
(d) a working document on the planned implementation of appropriations for the
financial year  , information on the implementation of the assigned revenue in the
preceding year, including information on the amounts carried over to the financial
year  and on commitments outstanding;
(e) as regards appropriations for administration, a working document presenting
administrative expenditure to be implemented by the Commission under its section
of the budget  and a working document on the Commission’s building policy as
referred to in Article 271(1)  ;
(f) a working document on pilot projects and preparatory actions which also
contain an assessment of the results and the follow-up envisaged;
(g) as regards funding to international organisations, a working document
containing:
(i) a summary of all contributions, with a breakdown per Union
programme or fund and per international organisation;
(ii) a statement of reasons explaining why it is more efficient for the Union
to fund those international organisations rather than to act directly;
(h) programme statements or any other relevant document containing the
following:
(i) an indication of which Union policies and objectives the programme is
to contribute to;
EN 122 EN
(ii) a clear rationale for intervention at Union level in accordance, inter
alia, with the principle of subsidiarity;
(iii) progress in achieving programme objectives, as specified in Article 33;
(iv) a full justification, including a cost-benefit analysis for proposed
changes in the level of appropriations;
(v) information on the implementation rates of the programme for the
current and preceding financial year;
(i) a summary statement of the schedule of payments summarising per programme
and per heading payments due in subsequent financial years to meet budgetary
commitments proposed in the draft budget entered into in preceding financial years.
Where public-private partnerships make use of financial instruments, the information relating
to those instruments shall be included in the working document referred to in paragraph 4.
4. Where the Commission makes use of financial instruments, it shall attach to the draft
budget a working document presenting for each financial instrument the following:
(a) a reference to the financial instrument and its basic act, together with a general
description of the instrument, its impact on the budget, its duration and the added
value of the Union contribution;
(b) the financial institutions involved in implementation, including any issues
relating to the application of Article 159(2)155(2);
(c) the contribution of the financial instrument to the achievement of the
objectives of the programme concerned as measured by the indicators established
including, where applicable, the geographical diversification;
(d) the envisaged operations, including target volumes based on the target leverage
and expected private capital to be mobilised or, when unavailable, on the leverage
effect arising from the existing financial instruments;
(e) budget lines corresponding to the relevant operations and the aggregate
budgetary commitments and payments from the budget;
(f) the average duration between the budgetary commitment to the financial
instruments and the legal commitments for individual projects in the form of equity
or debt, where that duration exceeds three years;
(g) revenue and repayments under Article 213209(3), presented separately,
including an evaluation of their use;
(h) the value of equity investments, with respect to preceding years;
(i) the total amount of provisions for risks and liabilities, as well as any
information on the financial risk exposure of the Union, including any contingent
liability;
(j)  realised losses from  impairments of assets and called guarantees both for
the preceding year and the respective accumulated figures;
(k) the performance of the financial instrument, including the investments realised,
the target and the achieved leverage and multiplier effects, and also the amount of
private capital mobilised;
(l) the provisioned resources in the common provisioning fund and, when
applicable, the balance on the fiduciary account.
EN 123 EN
The working document referred to in the first subparagraph shall also include an overview of
the administrative expenditure arising from management fees and other financial and
operating charges paid for the management of financial instruments in total and per managing
party and per financial instrument managed.
The Commission shall explain the reasons for the duration referred to in point (f) of the first
subparagraph and shall, where appropriate, provide an action plan for the reduction of the
duration in the framework of the annual discharge procedure.
The working document referred to in the first subparagraph shall summarise in a clear and
concise table information per financial instrument.
5. Where the Union has granted a budgetary guarantee, the Commission shall attach to
the draft budget a working document presenting for each budgetary guarantee and for the
common provisioning fund the following:
(a) a reference to the budgetary guarantee and its basic act, together with a general
description of the budgetary guarantee, its impact on the financial liabilities of the
budget, its duration and the added value of the Union support;
(b) the counterparts for the budgetary guarantee, including any issues relating to
the application of Article 159(2)155(2);
(c) the budgetary guarantee’s contribution to the achievement of the objectives of
the budgetary guarantee as measured by the indicators established, including, where
applicable, the geographical diversification and the mobilisation of private sector
resources;
(d) information on operations covered by the budgetary guarantee on an
aggregated basis by sectors, countries and instruments, including, where applicable,
portfolios and support combined with other Union actions;
(e) the amount transferred to recipients as well as an assessment of the leverage
effect achieved by the projects supported under the budgetary guarantee;
(f) information aggregated on the same basis as referred to in point (d) on calls on
the budgetary guarantee, losses, returns, amounts recovered and any other payments
received;
(g)  amount of provisioning for liabilities arising from each budgetary
guarantee, an assessment of the adequacy of its provisioning rate and of the need for
its replenishment  information about the financial management, the performance
and the risk of the common provisioning fund at the end of the preceding calendar
year;
(h) the effective provisioning rate of the common provisioning fund and, where
applicable, the subsequent operations in accordance with Article 217213(4).;
(i) the financial flows in the common provisioning fund during the preceding calendar
year as well as the significant transactions and any relevant information on the
financial risk exposure of the Union;
(j) pursuant to Article 210(3), an assessment of the sustainability of the contingent
liabilities borne by the budget arising from budgetary guarantees or financial
assistance.
EN 124 EN
6. Where the Commission makes use of Union trust funds for external actions, it shall
attach to the draft budget a detailed working document on the activities supported by those
trust funds, including:
(a) on their implementation, containing, inter alia, information on the monitoring
arrangements with the entities implementing the trust funds;
(b) their management costs;
(c) the contributions from other donors than the Union;
(d) a preliminary assessment of their performance based on the conditions set out
in Article 238234(3);
(e) a description on how their activities have contributed to the objectives laid
down in the basic act of the instrument from which the Union contribution to the
trust funds were provided.
7. The Commission shall attach to the draft budget a list of its decisions imposing fines
in the area of competition law and the amount of each fine imposed, together with information
on whether the fines have become definitive or whether they are or could still become subject
to an appeal before the Court of Justice of the European Union, as well as, where possible,
information on when each fine is expected to become definitive.
8. The Commission shall attach to the draft budget a working document indicating, for
each budget line receiving internal or external assigned revenue:
(a) the estimated amount of such revenue to be received;
(b) the estimated amount of such revenue carried over from preceding years.
89. The Commission shall also attach to the draft budget any further working document it
considers useful for the European Parliament and for the Council to assess the budget
requests.
910. In accordance with Article 8(5) of Council Decision 2010/427/EU70
, the Commission
shall transmit to the European Parliament and to the Council, together with the draft budget, a
working document presenting, in a comprehensive way:
(a) all administrative and operational expenditure relating to the external actions
of the Union, including CFSP and common security and defence policy tasks, and
financed from the budget;
(b) the EEAS’ overall administrative expenditure for the preceding year, broken
down into expenditure per Union delegation and expenditure for the central
administration of the EEAS, together with operational expenditure, broken down by
geographic area (regions, countries), thematic areas, Union delegations and missions.
1011. The working document referred to in paragraph 10 shall also:
(a) show the number of posts for each grade in each category and the number of
permanent and temporary posts, including contractual and local staff authorised
within the limits of the appropriations in each Union delegation, as well as in the
central administration of the EEAS;
70
Council Decision 2010/427/EU of 26 July 2010 establishing the organisation and functioning of the
European External Action Service (OJ L 201, 3.8.2010, p. 30).
EN 125 EN
(b) show any increase or reduction, compared to the preceding financial year, of
posts by grade and category in the central administration of the EEAS, and in all
Union delegations;
(c) show the number of posts authorised for the financial year and for the
preceding financial year, as well as the number of posts occupied by diplomats
seconded from Member States, and by Union officials;
(d) provide a detailed picture of all personnel in place in Union delegations at the
time of presenting the draft budget, including a breakdown by geographic area,
gender, individual country and mission, distinguishing between establishment plan
posts, contract agents, local agents and seconded national experts, and of
appropriations requested in the draft budget for such types of personnel with
corresponding estimates of the number of full-time equivalents on the basis of the
appropriations requested.
Article 42
Letter of amendment to the draft budget
On the basis of any new information which was not available at the time the draft budget was
established, the Commission may, on its own initiative or if requested by another Union
institutions in respect of its respective section, submit simultaneously to the European
Parliament and to the Council one or more letters of amendment to the draft budget before the
Conciliation Committee referred to in Article 314 TFEU is convened. Such letters may
include a letter of amendment updating, in particular, expenditure estimates for agriculture.
Article 43
Obligations of Member States as a result of the adoption of the budget
1. The President of the European Parliament shall declare the budget definitively adopted
in accordance with the procedure provided for in Article 314(9) TFEU and Article 106a of the
Euratom Treaty.
2. Once the budget has been declared definitively adopted, each Member State shall,
from 1 January of the following financial year or from the date of the declaration of definitive
adoption of the budget if that occurs after 1 January, be bound to make the payments due to
the Union, as specified in Regulation (EU, Euratom) No 609/2014  , Regulation (EU,
Euratom) No 2021/770 and Regulation (EU, Euratom) [XXX]  .
Article 44
Draft amending budgets
1. The Commission may present draft amending budgets which are primarily revenue-
driven in the following circumstances:
(a) to enter in the budget the balance of the preceding financial year, in accordance
with the procedure laid down in Article 18;
(b) to revise the forecast of own resources on the basis of updated economic
forecasts;
(c) to update the revised forecast of own resources and other revenue, as well as to
review the availability of, and need for, payment appropriations.
EN 126 EN
If there are unavoidable, exceptional and unforeseen circumstances, in particular in view of
the mobilisation of the European Union Solidarity Fund, the Commission may present draft
amending budgets which are primarily expenditure-driven.
2. Requests for amending budgets, in the same circumstances as referred to in paragraph
1, from Union institutions other than the Commission shall be sent to the Commission.
Before presenting a draft amending budget, the Commission and the other Union institutions
concerned shall examine the scope for reallocation of the relevant appropriations, with
particular reference to any expected under-implementation of appropriations.
Article 43 shall apply to amending budgets. Amending budgets shall be substantiated by
reference to the budget the estimates of which they are amending.
3. The Commission shall, except in duly justified exceptional circumstances or in the
case of the mobilisation of the European Union Solidarity Fund for which a draft amending
budget can be presented at any time of the year, submit its draft amending budgets
simultaneously to the European Parliament and to the Council by 1 September of each
financial year. It may attach an opinion to the requests for amending budgets from other
Union institutions.
4. Draft amending budgets shall be accompanied by statements of reasons and
information on budget implementation for the preceding and current financial years available
at the time of their establishment.
Article 45
Early transmission of estimates and draft budgets
The Commission, the European Parliament and the Council may agree to bring forward
certain dates for the transmission of the estimates, and for the adoption and transmission of
the draft budget. Such an arrangement shall not, however, have the effect of shortening or
extending the periods for which provision is made for consideration of those texts under
Article 314 TFEU and Article 106a of the Euratom Treaty.
CHAPTER 2
STRUCTURE AND PRESENTATION OF THE BUDGET
Article 46
Structure of the budget
The budget shall consist of the following:
(a) a general statement of revenue and expenditure;
(b) separate sections for each Union institution, with the exception of the
European Council and of the Council which shall share the same section, subdivided
into statements of revenue and expenditure.
Article 47
Budget nomenclature
EN 127 EN
1. Commission revenue and the revenue and expenditure of the other Union institutions
shall be classified by the European Parliament and by the Council according to their type or
the use to which they are assigned under titles, chapters, articles and items.
2. The statement of expenditure for the section of the budget relating to the Commission
shall be set out on the basis of a nomenclature adopted by the European Parliament and by the
Council and classified according to the purpose of the expenditure.
Each title shall correspond to a policy area and each chapter shall, as a rule, correspond to a
programme or an activity.
Each title may include operational appropriations and administrative appropriations. The
administrative appropriations for a title shall be grouped in a single chapter.
The budget nomenclature shall comply with the principles of specification, sound financial
management and transparency. It shall provide the clarity and transparency necessary for the
budgetary process, facilitating the identification of the main objectives as reflected in the
relevant legal bases, making choices on political priorities possible and enabling efficient and
effective implementation.
3. The Commission may request the addition of a token entry pro memoria on an entry
without authorised appropriations. Such a request shall be approved in accordance with the
procedure laid down in Article 31.
4. When presented by purpose, administrative appropriations for individual titles shall be
classified as follows:
(a) expenditure on staff authorised in the establishment plan, which shall include
an amount of appropriations and a number of establishment plan posts corresponding
to that expenditure;
(b) expenditure on external personnel and other expenditure referred to in point (b)
of the first subparagraph of Article 30(1) and financed under the ‘administration’
heading of the multiannual financial framework;
(c) expenditure on buildings and other related expenditure, including cleaning and
maintenance, rental and hiring, telecommunications, water, gas and electricity;
(d) expenditure on external personnel and technical assistance directly linked to
the implementation of programmes.
Any administrative expenditure of the Commission of a type which is common to several
titles shall be set out in a separate summary statement classified by type.
Article 48
Negative revenue
1. The budget shall not contain negative revenue, except where it results from negative
remuneration of deposits in total.
 new
2. By way of derogation from paragraph 1, the following shall be deducted from the
revenue of the budget:
(a) negative remuneration of deposits in total;
EN 128 EN
(b) where the amounts of the fines, other penalties or sanctions under the TFEU or the
Euratom Treaty referred to in Article 109(1) are cancelled or reduced by the Court of Justice
of the European Union, any interest or other charge due to the parties concerned, including
any negative return related to those amounts.
 2018/1046
32. The own resources paid under Decision (EU, Euratom) 2020/20532014/335/EU, Euratom
shall be net amounts and shall be shown as such in the summary statement of revenue in the
budget.
Article 49
Provisions
1. Each section of the budget may include a ‘provisions’ title. Appropriations shall be
entered in that title in any of the following cases:
(a) no basic act exists for the action concerned when the budget is established;
(b) there are serious grounds for doubting the adequacy of the appropriations or
the possibility of implementing, under conditions in accordance with the principle of
sound financial management, the appropriations entered on the budget lines
concerned.
The appropriations in that title may be used only after transfers in accordance with the
procedure laid down in point (c) of the first subparagraph of Article 30(21), point (a), of this
Regulation, where the adoption of the basic act is subject to the procedure laid down in
Article 294 TFEU, and in accordance with the procedure laid down in Article 31 of this
Regulation, for all other cases.
2. In the event of serious implementation difficulties, the Commission may, in the course
of a financial year, propose that appropriations be transferred to the ‘provisions’ title. The
European Parliament and the Council shall take a decision on such transfers as provided for in
Article 31.
Article 50
Negative reserve
The section of the budget relating to the Commission may include a ‘negative reserve’ limited
to a maximum amount of EUR 200 000 000. Such a reserve, which shall be entered in a
separate title, shall comprise payment appropriations only.
That negative reserve shall be drawn upon before the end of the financial year by means of
transfers in accordance with the procedure laid down in Articles 30 and 31.
Article 51
Emergency Aid Reserve
1. The section of the budget relating to the Commission shall include a reserve for
emergency aid for third countries.
EN 129 EN
2. The reserve referred to in paragraph 1 shall be drawn upon before the end of the
financial year by means of transfers in accordance with the procedure laid down in Articles 30
and 32.
Article 52
Presentation of the budget
1. The budget shall show:
(a) in the general statement of revenue and expenditure:
(i) the estimated revenue of the Union for the current financial year
concerned (‘year n’);
(ii) the estimated revenue for the preceding financial year and the revenue
for year n-2;
(iii) the commitment and payment appropriations for year n;
(iv) the commitment and payment appropriations for the preceding financial
year;
(v) the expenditure committed and the expenditure paid in year n–2, the
latter also expressed as a percentage of the budget of year n;
(vi) appropriate remarks on each subdivision, as set out in Article 47(1),
including the references of the basic act, where one exists, as well as all
appropriate explanations concerning the nature and purpose of the
appropriations;
(b) in each section, the revenue and expenditure following the same structure as
set out in point (a);
(c) with regard to staff:
(i) for each section, an establishment plan setting the number of posts for
each grade in each category and in each service and the number of permanent
and temporary posts authorised within the limits of the appropriations;
(ii) an establishment plan for staff paid from the research and technological
development appropriations for direct action and an establishment plan for staff
paid from the same appropriations for indirect action; the establishment plans
shall be classified by category and grade and shall distinguish between
permanent and temporary posts, authorised within the limits of the
appropriations;
(iii) an establishment plan setting the number of posts by grade and by
category for each Union body referred to in Article 70 which receives a
contribution charged to the budget. The establishment plans shall show, next to
the number of posts authorised for the financial year, the number authorised for
the preceding year. The staff of the Euratom Supply Agency shall appear
separately in the Commission establishment plan;
(d) with regard to financial assistance and budgetary guarantees:
(i) in the general statement of revenue, the budget lines corresponding to
the relevant operations and intended to record any reimbursements received
EN 130 EN
from recipients who initially defaulted. Those lines shall carry a token entry
pro memoria and be accompanied by appropriate remarks;
(ii) in the section of the budget relating to the Commission:
– the budget lines containing the budgetary guarantees in respect of the
operations concerned. Those lines shall carry a token entry pro memoria,
provided that no effective charge which has to be covered by definitive
resources has arisen;
– remarks giving the reference to the basic act and the volume of the
operations envisaged, the duration and the financial guarantee provided
by the Union in respect of such operations;
(iii) in a document annexed to the section of the budget relating to the
Commission, as an indication, also of the corresponding risks:
– ongoing capital operations and debt management;
– the capital operations and debt management for year n;
 new
– a comprehensive overview of borrowing and lending operations;
 2018/1046 (adapted)
 new
(e) with regard to financial instruments to be established without a basic act:
(i) budget lines corresponding to the relevant operations;
(ii) a general description of the financial instruments, including their
duration and their impact on the budget;
(iii) the envisaged operations, including target volumes based on the
expected multiplier and leverage effect;
(f) with regard to the funds implemented by persons or entities pursuant to point
(c) of the first subparagraph of Article 62(1):
(i) a reference to the basic act of the relevant programme;
(ii) corresponding budget lines;
(iii) a general description of the action, including its duration and its impact
on the budget;
(g) the total amount of CFSP expenditure entered in a chapter, entitled ‘CFSP’,
with specific articles covering CFSP expenditure and containing specific budget lines
identifying at least the single major missions.
2. In addition to the documents referred to in paragraph 1, the European Parliament and
the Council may attach any other relevant documents to the budget.
EN 131 EN
Article 53
Rules on the establishment plans for staff
1. The establishment plans referred to in point (c) of Article 52(1) shall constitute an
absolute limit for each Union institution or body. No appointment shall be made in excess of
the limit set.
However, save in the case of grades AD 14, AD 15 and AD 16, each Union institution or
body may modify its establishment plans by up to 10 % of posts authorised, subject to the
following conditions:
(a) the volume of staff appropriations corresponding to a full financial year is not
affected;
(b) the limit of the total number of posts authorised by each establishment plan is
not exceeded;
(c) the Union institution or body has taken part in a benchmarking exercise with
other Union institutions and bodies as initiated by the Commission’s staff screening
exercise.
Three weeks before making the modifications referred to in the second subparagraph, the
Union institution shall inform the European Parliament and the Council of its intention to do
so. In the event that duly justified objections are raised within this period by either the
European Parliament or the Council, the Union institution shall refrain from making the
modifications and the procedure laid down in Article 44 shall apply.
2. By way of derogation from the first subparagraph of paragraph 1, the effects of part-
time work authorised by the appointing authority in accordance with the Staff Regulations
may be offset by other appointments.
CHAPTER 3
BUDGETARY DISCIPLINE
Article 54
Compliance with the Mmultiannual Ffinancial Fframework and  the decision on the
system of own resources of the European Union  Decision 2014/335/EU, Euratom
The budget shall comply with the Mmultiannual Ffinancial Fframework and Decision (EU,
Euratom) 2020/20532014/335/EU, Euratom.
Article 55
Compliance of Union acts with the budget
Where the implementation of a Union act exceeds the appropriations available in the budget,
such an act shall not be implemented in financial terms until the budget has been amended
accordingly.
EN 132 EN
TITLE IV
BUDGET IMPLEMENTATION
CHAPTER 1
GENERAL PROVISIONS
Article 56
Budget implementation in accordance with the principle of sound financial management
1. The Commission shall implement the revenue and expenditure of the budget in
accordance with this Regulation, under its own responsibility and within the limits of the
appropriations authorised.
2. The Member States shall cooperate with the Commission so that the appropriations are
used in accordance with the principle of sound financial management.
Article 57
Information on transfers of personal data for audit purposes
 In award procedures, including  iIn any call made in the context of grants,  non-
financial donations,  procurement or prizes implemented under direct management,
potential beneficiaries, candidates, tenderers and participants shall, in accordance with
Regulation (EU) 2018/1725(EC) No 45/2001 be informed that, for the purposes of
safeguarding the financial interests of the Union, their personal data may be transferred to
internal audit services, to the Court of Auditors  , to the EPPO,  or to the European Anti-
Fraud Office (OLAF) and between authorising officers of the Commission, and the executive
agencies referred to in Article 69 of this Regulation and the Union bodies referred to in
Articles 70 and 71 of this Regulation.
Article 58
Basic act and exceptions
1. Appropriations entered in the budget for any Union action shall only be used if a basic
act has been adopted.
2. By way of derogation from paragraph 1, and subject to the conditions set out in
paragraphs 3, 4 and 5, the following appropriations may be implemented without a basic act
provided the actions which they are intended to finance fall within the competences of the
Union:
(a) appropriations for pilot projects of an experimental nature designed to test the
feasibility of an action and its usefulness;
(b) appropriations for preparatory actions in the field of application of the TFEU
and the Euratom Treaty, designed to prepare proposals with a view to the adoption of
future actions;
(c) appropriations for preparatory measures in the field of Title V of the TEU;
EN 133 EN
(d) appropriations for one-off actions, or for actions for an indefinite duration,
carried out by the Commission by virtue of tasks resulting from its prerogatives at
institutional level pursuant to the TFEU and to the Euratom Treaty, other than its
right of legislative initiative to submit proposals as referred to in point (b) of this
paragraph, and under specific powers directly conferred on it by Articles 154, 156,
159 and 160 TFEU, Articles 168(2), 171(2) and 173(2) TFEU, the second paragraph
of Article 175 TFEU, Article 181(2) TFEU, Article 190 TFEU and Articles 210(2)
and 214(6) TFEU and Articles 70 and 77 to 85 of the Euratom Treaty;
(e) appropriations for the operation of each Union institution under its
administrative autonomy.
3. With regard to appropriations referred to in point (a) of paragraph 2, the relevant
commitment appropriations may be entered in the budget for not more than two consecutive
financial years. The total amount of appropriations for pilot projects shall not exceed EUR
40000000 in any financial year.
4. With regard to appropriations referred to in point (b) of paragraph 2, preparatory
actions shall follow a coherent approach and may take various forms. The relevant
commitment appropriations may be entered in the budget for not more than three consecutive
financial years. The procedure for the adoption of the relevant basic act shall be concluded
before the end of the third financial year. In the course of that procedure, the commitment of
appropriations shall correspond to the particular features of the preparatory action with regard
to the activities envisaged, the aims pursued and the recipients. As a result, the amount of the
appropriations committed shall not correspond to the amount of those envisaged for financing
the definitive action itself.
The total amount of appropriations for new preparatory actions referred to in point (b) of
paragraph 2 shall not exceed EUR 50000000 in any financial year, and the total amount of
appropriations actually committed for preparatory actions shall not exceed EUR 100000000.
5. With regard to the appropriations referred to in point (c) of paragraph 2, preparatory
measures shall be limited to a short period of time and shall be designed to establish the
conditions for Union action in fulfilment of the objectives of the CFSP and for the adoption of
the necessary legal instruments.
For the purpose of Union crisis management operations, preparatory measures shall be
designed, inter alia, to assess the operational requirements, to provide for a rapid initial
deployment of resources, or to establish the conditions on the ground for the launching of the
operation. Preparatory measures shall be agreed by the Council, on a proposal by the High
Representative.
In order to ensure the rapid implementation of preparatory measures, the High Representative
shall inform the European Parliament and the Commission as early as possible of the
Council’s intention to launch a preparatory measure and, in particular, of the estimated
resources required for that purpose. The Commission shall take all the measures necessary to
ensure a rapid disbursement of the funds.
The financing of measures agreed by the Council for the preparation of Union crisis
management operations under Title V TEU shall cover incremental costs directly arising from
a specific field deployment of a mission or team involving, inter alia, personnel from Union
institutions, including high-risk insurance, travel and accommodation costs and per diem
payments.
EN 134 EN
Article 59
Budget implementation by Union institutions other than the Commission
1. The Commission shall confer on the other Union institutions the requisite powers for
the implementation of the sections of the budget relating to them.
2. In order to facilitate the implementation of their appropriations, Union institutions
may conclude service-level agreements with each other laying down the conditions governing
the provision of services, supply of products, execution of works or of building contracts.
Those agreements shall enable the transfer of appropriations or the recovery of costs, which
result from their implementation.
3. Service-level agreements referred to in paragraph 2 may also be agreed upon between
departments of Union institutions, Union bodies, European offices, bodies or persons
entrusted with implementation of specific actions in the CFSP pursuant to Title V of the TEU
and the Office of the Secretary-General of the Board of Governors of the European schools.
The Commission and other Union institutions shall report regularly to the European
Parliament and to the Council on the service-level agreements they conclude with other Union
institutions.
Article 60
Delegation of budget implementation powers
1. The Commission and each of the other Union institutions may, within their
departments, delegate their powers of budget implementation in accordance with the
conditions laid down in this Regulation and their internal rules and within the limits laid down
in the instrument of delegation. Those so empowered shall act within the limits of the powers
expressly conferred upon them.
2. In addition to paragraph 1, the Commission may delegate its powers of budget
implementation concerning the operational appropriations of its own section of the budget to
Heads of Union delegations and, in order to ensure business continuity during their absence,
to deputy Heads of Union delegations. Such delegation shall be without prejudice to the
responsibility of Heads of Union delegations for budget implementation. Where the absence
of a Head of Union delegation exceeds four weeks, the Commission shall revise its decision
to delegate powers of budget implementation. When Heads of Union delegations, and their
deputies in the absence of the former, act as authorising officers by subdelegation of the
Commission, they shall apply the Commission rules for budget implementation and shall be
subject to the same duties, obligations and accountability as any other authorising officer by
subdelegation of the Commission.
The Commission may withdraw the delegation of powers referred to in the first subparagraph
in accordance with its own rules.
For the purposes of the first subparagraph, the High Representative shall take the measures
necessary to facilitate cooperation between Union delegations and Commission departments.
3. The EEAS may exceptionally delegate its powers of budget implementation
concerning the administrative appropriations of its own section of the budget to Commission
staff of Union delegations where this is necessary in order to ensure the continuity in the
administration of such delegations in the absence of the EEAS competent authorising officer
from the country where his or her delegation is based. In the exceptional cases where
Commission staff of Union delegations act as authorising officers by subdelegation of the
EN 135 EN
EEAS, they shall apply the EEAS internal rules for budget implementation and shall be
subject to the same duties, obligations and accountability as any other authorising officer by
subdelegation of the EEAS.
The EEAS may withdraw the delegation of powers referred to in the first subparagraph in
accordance with its own rules.
Article 61
Conflict of interests
1. Financial actors within the meaning of Chapter 4 of this Title and other persons,
including national authorities at any level, involved in budget implementation under direct,
indirect and shared management, including acts preparatory thereto, audit or control, shall not
take any action which may bring their own interests into conflict with those of the Union.
They shall also take appropriate measures to prevent a conflict of interests from arising in the
functions under their responsibility and to address situations which may objectively be
perceived as a conflict of interests.
2. Where there is a risk of a conflict of interests involving a member of staff of a national
authority, the person in question shall refer the matter to his or her hierarchical superior.
Where such a risk exists for staff covered by the Staff Regulations, the person in question
shall refer the matter to the relevant authorising officer by delegation. The relevant
hierarchical superior or the authorising officer by delegation shall confirm in writing whether
a conflict of interests is found to exist. Where a conflict of interests is found to exist, the
appointing authority or the relevant national authority shall ensure that the person in question
ceases all activity in the matter. The relevant authorising officer by delegation or the relevant
national authority shall ensure that any further appropriate action is taken in accordance with
the applicable law  , including, in the cases involving a member of staff of a national
authority, with the national law relating to conflict of interests  .
3. For the purposes of paragraph 1, a conflict of interests exists where the impartial and
objective exercise of the functions of a financial actor or other person, as referred to in
paragraph 1, is compromised for reasons involving family, emotional life, political or national
affinity, economic interest or any other direct or indirect personal interest.
CHAPTER 2
METHODS OF IMPLEMENTATION
Article 62
Methods of budget implementation
1. The Commission shall implement the budget in any of the following ways:
(a) directly (‘direct management’) as set out in Articles 126125 to 157153, by its
departments, including its staff in the Union delegations under the authority of their
respective Head of delegation, in accordance with Article 60(2), or through executive
agencies as referred to in Article 69;
(b) under shared management with Member States (‘shared management’) as set
out in Articles 63 and 126125 to 130129;
EN 136 EN
(c) indirectly (‘indirect management’) as set out in Articles 126125 to 153149 and
158154 to 163159, where this is provided for in the basic act or in the cases referred
to Article 58(2), points (a) to (d), by entrusting budget implementation tasks to:
(i) third countries or the bodies they have designated  , as referred to in
Article 162  ;
(ii) international organisations or their agencies, within the meaning of
Article 160156;
(iii) the European Investment Bank (‘the EIB’) or the European Investment
Fund (‘the EIF’) or both of them acting as a group (‘the EIB group’);
(iv) Union bodies referred to in Articles 70 and 71;
(v) public law bodies, including Member State organisations;
(vi) bodies governed by private law with a public service mission, including
Member State organisations, to the extent that they are provided with adequate
financial guarantees;
(vii) bodies governed by the private law of a Member State that are
entrusted with the implementation of a public-private partnership and that are
provided with adequate financial guarantees;
(viii) bodies or persons entrusted with the implementation of specific actions
in the CFSP pursuant to Title V of the TEU, and identified in the relevant basic
act;.
 new
(ix) bodies established in a Member State, governed by the private law of a
Member State or Union law and eligible to be entrusted, in accordance with
sector-specific rules, with the implementation of Union funds or budgetary
guarantees, to the extent that such bodies are controlled by bodies as set out in
point (v) or (vi) and are provided with adequate financial guarantees in the
form of joint and several liability by the controlling bodies or equivalent
financial guarantees and which may be, for each action, limited to the
maximum amount of the Union support.
 2018/1046 (adapted)
 new
With regard to points (c)(vi)  and (vii)  of the first subparagraph, the amount of the
financial guarantees required may be set out in the relevant basic act and may be limited to the
maximum amount of the Union contribution to the body concerned. In the case of multiple
guarantors, the repartition of the amount of the total liability to be covered by the guarantees
shall be specified in the contribution agreement, which may provide for the liability of each
guarantor to be proportionate to the share of their respective contribution to the body.
2. For the purposes of direct management, the Commission may use the instruments
referred to in Titles VII, VIII, IX, X and XII.
EN 137 EN
For the purposes of shared management, the instruments for budget implementation shall be
the ones provided for in sector-specific rules.
For the purposes of indirect management, the Commission shall apply Title VI and, in the
case of financial instruments and budgetary guarantees, Titles VI and X. The implementing
entities shall apply the instruments for budget implementation set out in the contribution
agreement concerned.
3. The Commission is responsible for budget implementation in accordance with Article
317 TFEU and shall not delegate those tasks to third parties, where such tasks involve a large
measure of discretion implying political choices.
The Commission shall not, through contracts in accordance with Title VII of this Regulation,
outsource tasks involving the exercise of public authority and discretionary powers of
judgement.
Article 63
Shared management with Member States
1. Where the Commission implements the budget under shared management, tasks
relating to budget implementation shall be delegated to Member States. The Commission and
Member States shall respect the principles of sound financial management, transparency and
non-discrimination and shall ensure the visibility of the Union action when they manage
Union funds. To that end, the Commission and Member States shall fulfil their respective
control and audit obligations and assume the resulting responsibilities laid down in this
Regulation. Complementary provisions shall be laid down in sector-specific rules.
2. When executing tasks relating to budget implementation, Member States shall take all
the necessary measures, including legislative, regulatory and administrative measures, to
protect the financial interests of the Union, namely by:
(a) ensuring that actions financed from the budget are implemented correctly and
effectively and in accordance with the applicable sector-specific rules;
(b) designating bodies responsible for the management and control of Union funds
in accordance with paragraph 3, and supervising such bodies;
(c) preventing, detecting and correcting irregularities and fraud;
(d) cooperating, in accordance with this Regulation and sector-specific rules, with
the Commission, OLAF, the Court of Auditors and, for those Member States
participating in enhanced cooperation pursuant to Council Regulation (EU)
2017/193971
, with the European Public Prosecutor’s Office (EPPO).
In order to protect the financial interests of the Union, Member States shall, while respecting
the principle of proportionality, and in compliance with this Article and the relevant sector-
specific rules, carry out ex ante and ex post controls including, where appropriate, on-the-spot
checks on representative and/or risk-based samples of transactions. They shall also recover
funds unduly paid and bring legal proceedings where necessary in that regard.
Member States shall impose effective, dissuasive and proportionate penalties on recipients
where provided for in sector-specific rules or in specific provisions in national law.
71
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 L 283, 31.10.2017, p. 1).
EN 138 EN
As part of its risk assessment and in accordance with sector-specific rules, the Commission
shall monitor the management and control systems established in Member States. The
Commission shall, in its audit work, respect the principle of proportionality and shall take into
account the level of risk assessed in accordance with sector-specific rules.
3. In accordance with the criteria and procedures laid down in sector-specific rules,
Member States shall, at the appropriate level, designate bodies to be responsible for the
management and control of Union funds. Such bodies may also carry out tasks not related to
the management of Union funds and may entrust certain of their tasks to other bodies.
When deciding on the designation of bodies, Member States may base their decision on
whether the management and control systems are essentially the same as those already in
place for the previous period and whether they have functioned effectively.
If audit and control results show that the designated bodies no longer comply with the criteria
set out in sector-specific rules, Member States shall take the measures necessary to ensure that
deficiencies in the implementation of the tasks of those bodies are remedied, including by
ending the designation in accordance with sector-specific rules.
Sector-specific rules shall define the role of the Commission in the process set out in this
paragraph.
4. Bodies designated pursuant to paragraph 3 shall:
(a) set up and ensure the functioning of an effective and efficient internal control
system  , which, where appropriate, may rely on digital controls as referred to in
Article 36(9)  ;
(b) use an accounting system that provides accurate, complete and reliable
information in a timely manner;
(c) provide the information required under paragraphs 5, 6 and 7;
(d) ensure ex post publication in accordance with Article 38(2) to (6  7  ).
Any processing of personal data shall comply with Regulation (EU) 2016/679.
5. Bodies designated pursuant to paragraph 3 shall, by 15 February of the following
financial year, provide the Commission with:
(a) their accounts on the expenditure that was incurred, during the relevant
reference period as defined in sector-specific rules, in the execution of their tasks and
that was presented to the Commission for reimbursement;
(b) an annual summary of the final audit reports and of controls carried out,
including an analysis of the nature and extent of errors and weaknesses identified in
systems, as well as corrective action taken or planned.
6. The accounts referred to in point (a) of paragraph 5 shall include pre-financing and
sums for which recovery procedures are ongoing or have been completed. They shall be
accompanied by a management declaration confirming that, in the opinion of those in charge
of the management of the funds:
(a) the information is properly presented, complete and accurate;
(b) the expenditure was used for its intended purpose, as defined in sector-specific
rules;
(c) the control systems put in place ensure the legality and regularity of the
underlying transactions.
EN 139 EN
7. The accounts referred to in point (a) of paragraph 5 and the summary referred to in
point (b) of that paragraph shall be accompanied by an opinion of an independent audit body,
drawn up in accordance with internationally accepted audit standards. That opinion shall
establish whether the accounts give a true and fair view, whether expenditure for which
reimbursement has been requested from the Commission is legal and regular, and whether the
control systems put in place function properly. The opinion shall also state whether the audit
work puts in doubt the assertions made in the management declaration referred to in
paragraph 6.
The deadline of 15 February set out in paragraph 5 may exceptionally be extended by the
Commission to 1 March, upon communication by the Member State concerned.
Member States may, at the appropriate level, publish the information referred to in paragraphs
5 and 6 and in this paragraph.
In addition, Member States may provide to the European Parliament, to the Council and to the
Commission declarations signed at the appropriate level based on the information referred to
in paragraphs 5 and 6 and in this paragraph.
8. In order to ensure that Union funds are used in accordance with the applicable rules,
the Commission shall:
(a) apply procedures for the examination and acceptance of the accounts of the
designated bodies, ensuring that the accounts are complete, accurate and true;
(b) exclude from Union financing expenditure for which disbursements have been
made in breach of applicable law;
(c) interrupt payment deadlines or suspend payments where provided for in sector-
specific rules.
The Commission shall end all or part of the interruption of payment deadlines or suspension
of payments after a Member State has presented its observations and as soon as it has taken
any necessary measures. The annual activity report referred to in Article 74(9) shall cover all
the obligations under this paragraph.
9. Sector-specific rules shall take account of the needs of European Territorial
Cooperation programmes as regards, in particular, the content of the management declaration,
the process set out in paragraph 3 and the audit function.
10. The Commission shall compile a register of bodies responsible for management,
certification and audit activities under sector-specific rules.
11. Member States may use resources allocated to them under shared management in
combination with operations and instruments carried out under Regulation (EU) 2015/1017 in
accordance with the conditions set out in the relevant sector-specific rules.
EN 140 EN
CHAPTER 3
EUROPEAN OFFICES AND UNION BODIES
SECTION 1
EUROPEAN OFFICES
Article 64
Scope of competences of European offices
1. Before setting up a new European office, the Commission shall make a cost-benefit
study and an assessment of the associated risks, inform the European Parliament and the
Council of the results thereof and propose to enter the necessary appropriations in an annex to
the section of the budget relating to the Commission.
2. Within the scope of their competences, European offices:
(a) shall perform obligatory tasks provided for in their act of establishment or in
other legal acts of the Union;
(b) may, in accordance with Article 66, perform non-obligatory tasks authorised
by their Management Committees having considered the costs, benefits and
associated risks for the parties involved.
3. This Section shall apply to the operation of OLAF, with the exception of paragraph 4
of this Article, Article 66 and Article 67(1), (2) and (3).
4. The internal auditor of the Commission shall exercise all responsibilities laid down in
Chapter 8 of this Title.
Article 65
Appropriations regarding European offices
1. The appropriations authorised to implement obligatory tasks of each European office
shall be entered in a specific budget line within the section of the budget relating to the
Commission and shall be set out in detail in an annex to that section.
The annex referred to in the first subparagraph shall take the form of a statement of revenue
and expenditure, subdivided in the same way as the sections of the budget.
The appropriations entered in that annex:
(a) shall cover all the financial requirements of each European office in the
performance of the obligatory tasks provided for in its act of establishment or in
other legal acts of the Union;
(b) may cover financial requirements of a European office in the performance of
tasks requested by Union institutions, Union bodies, other European offices and
agencies established by or under the Treaties and authorised in accordance with the
act of establishment of the office.
EN 141 EN
2. The Commission shall, in respect of the appropriations entered in the annex for each
European office, delegate the powers of authorising officer to the Director of the European
office concerned, in accordance with Article 73.
3. The establishment plan of each European office shall be annexed to that of the
Commission.
4. The Director of each European office shall take decisions on transfers within the
annex referred to in paragraph 1. The Commission shall inform the European Parliament and
the Council of such transfers.
Article 66
Non-obligatory tasks
1. For the non-obligatory tasks referred to in point (b) of Article 64(2), a European office
may:
(a) receive delegation to its Director from Union institutions, Union bodies and
other European offices, together with a delegation of the powers of the authorising
officer concerning appropriations entered in the section of the budget relating to the
Union institution, Union body or other European office;
(b) conclude ad-hoc service-level agreements with Union institutions, Union
bodies, other European offices or third parties.
2. In the cases referred to in point (a) of paragraph 1, Union institutions, Union bodies
and other European offices concerned shall set the limits and conditions for the delegation of
powers. Such delegation shall be agreed in accordance with the act of establishment of the
European office, in particular as regards the conditions and modalities of the delegation.
3. In the cases referred to in point (b) of paragraph 1, the Director of the European office
shall, in accordance with its act of establishment, adopt the specific provisions governing the
implementation of the tasks, the recovery of costs incurred, and the keeping of the
corresponding accounting records. The European office shall report the result of such
accounting records to the Union institutions, Union bodies or other European offices
concerned.
Article 67
Accounting records of European offices
1. Each European office shall draw up accounting records of its expenditure, enabling
the proportion of its services supplied to each of Union institutions, Union bodies or other
European offices to be determined. The Director of the European office concerned shall, after
approval by its Management Committee, adopt the criteria upon which the accounting records
shall be based.
2. The remarks concerning the specific budget line, in which the total appropriations for
each European office to which the powers of authorising officer have been delegated in
accordance with point (a) of Article 66(1) are entered, shall show an estimate of the costs of
services supplied by that office to each of the Union institutions, Union bodies and other
European offices concerned. This shall be based on the accounting records provided for in
paragraph 1 of this Article.
3. Each European office to which authorising officer powers have been delegated in
accordance with point (a) of Article 66(1) shall notify the Union institutions, Union bodies
EN 142 EN
and other European offices concerned of the results of the accounting records provided for in
paragraph 1 of this Article.
4. Each European office’s accounting records shall form an integral part of the Union’s
accounts in accordance with Article 247241.
5. The accounting officer of the Commission, acting on a proposal from the Management
Committee of the European office concerned, may delegate to a member of staff of the
European office some of the officer’s tasks relating to the collection of revenue and the
payment of expenditure made directly by the European office concerned.
6. To meet the cash requirements of the European office, bank accounts or post office
giro accounts may be opened in its name by the Commission, acting on a proposal from the
Management Committee. The final cash position for each year shall be reconciled and
adjusted between the European office concerned and the Commission at the end of the
financial year.
SECTION 2
AGENCIES AND UNION BODIES
Article 68
Applicability to the Euratom Supply Agency
This Regulation shall apply to the implementation of the budget for the Euratom Supply
Agency.
Article 69
Executive agencies
1. The Commission may delegate powers to executive agencies to implement all or part
of a Union programme or project, including pilot projects and preparatory actions and the
implementation of administrative expenditure, on its behalf and under its responsibility, in
accordance with Council Regulation (EC) No 58/200372
. Executive agencies shall be created
by means of a Commission decision and shall have legal personality under Union law. They
shall receive an annual contribution.
2. The directors of executive agencies shall act as authorising officers by delegation as
regards the implementation of the operational appropriations relating to the Union
programmes which they manage in whole or in part.
3. The steering committee of an executive agency may agree with the Commission that
the accounting officer of the Commission shall also act as the accounting officer of the
executive agency concerned. The steering committee may also entrust the accounting officer
of the Commission with part of the tasks of the accounting officer of the executive agency
concerned, taking into account cost-benefit considerations. In both cases, the arrangements
necessary to avoid any conflict of interests shall be made.
72
Council Regulation (EC) No 58/2003 of 19 December 2002 laying down the statute for executive
agencies to be entrusted with certain tasks in the management of Community programmes (OJ L 11,
16.1.2003, p. 1).
EN 143 EN
Article 70
Bodies set up under the TFEU and the Euratom Treaty
1. The Commission is empowered to adopt delegated acts in accordance with Article 269
274 of this Regulation to supplement this Regulation with a framework financial regulation
for bodies which are set up under the TFEU and the Euratom Treaty and which have legal
personality and receive contributions charged to the budget.
2. The framework financial regulation shall be based on the principles and rules set out
in this Regulation, taking into account the specificities of the bodies referred to in paragraph
1.
3. The financial rules of the bodies referred to in paragraph 1 shall not depart from the
framework financial regulation except where their specific needs so require and subject to the
Commission’s prior consent.
4. Discharge for the implementation of the budgets of the bodies referred to in paragraph
1 shall be given by the European Parliament on the recommendation of the Council. The
bodies referred to in paragraph 1 shall fully cooperate with the Union institutions involved in
the discharge procedure and provide, as appropriate, any additional necessary information,
including through attendance at meetings of the relevant bodies.
5. The internal auditor of the Commission shall exercise the same powers over the bodies
referred to in paragraph 1 as those exercised in respect of the Commission.
6. An independent external auditor shall verify that the annual accounts of each of the
bodies referred to in paragraph 1 of this Article properly present the income, expenditure and
financial position of the relevant body prior to the consolidation in the Commission’s final
accounts. Unless otherwise provided in the relevant basic act, the Court of Auditors shall
prepare a specific annual report on each body in line with the requirements of Article 287(1)
TFEU. In preparing that report, the Court of Auditors shall consider the audit work performed
by the independent external auditor and the action taken in response to the auditor’s findings.
7. All aspects of the independent external audits referred to in paragraph 6, including the
reported findings, shall remain under the full responsibility of the Court of Auditors.
Article 71
Public-private partnership bodies
Bodies having legal personality that are set up by a basic act and entrusted with the
implementation of a public-private partnership shall adopt their own financial rules.
Those rules shall include a set of principles necessary to ensure sound financial management
of Union funds.
The Commission is empowered to adopt delegated acts in accordance with Article 274 269 to
supplement this Regulation with a model financial regulation for public-private partnership
bodies laying down the principles necessary to ensure sound financial management of Union
funds and which shall be based on Article 158 154.
The financial rules of the public-private partnership bodies shall not depart from the model
financial regulation except where their specific needs so require and subject to the
Commission’s prior consent.
Article 70(4) to (7) shall apply to public-private partnership bodies.
EN 144 EN
CHAPTER 4
FINANCIAL ACTORS
SECTION 1
PRINCIPLE OF SEGREGATION OF DUTIES
Article 72
Segregation of duties
1. The duties of authorising officer and accounting officer shall be segregated and
mutually exclusive.
2. Each Union institution shall provide each financial actor with the resources required to
perform his or her duties and a charter describing in detail his or her tasks, rights and
obligations.
SECTION 2
AUTHORISING OFFICER
Article 73
Authorising officer
1. Each Union institution shall perform the duties of authorising officer.
2. For the purposes of this Title, ‘staff’ means persons covered by the Staff Regulations.
3. Each Union institution shall, in compliance with the conditions in its rules of
procedure, delegate the duties of authorising officer to staff at an appropriate level. It shall, in
its internal administrative rules, indicate the staff to whom it delegates those duties, the scope
of the powers delegated and whether the persons to whom those powers are delegated may
subdelegate them.
4. The powers of authorising officer shall be delegated or subdelegated only to staff.
5. The authorising officer responsible shall act within the limits set by the instrument of
delegation or subdelegation. The authorising officer responsible may be assisted by one or
more members of staff entrusted, under his or her responsibility, with the carrying out of
certain operations necessary for budget implementation and the production of the financial
and management information.
6. Each Union institution and each Union body referred to in Article 70 shall inform the
European Parliament, the Council, the Court of Auditors and the accounting officer of the
Commission within two weeks of the appointment and the termination of the duties of
authorising officers by delegation, internal auditors and accounting officers, and of any
internal rules it adopts in respect of financial matters.
7. Each Union institution shall inform the Court of Auditors of delegation decisions and
of the appointment of imprest administrators under Articles 79 and 88.
EN 145 EN
Article 74
Powers and duties of the authorising officer
1. The authorising officer shall be responsible in the Union institution concerned for
implementing revenue and expenditure in accordance with the principle of sound financial
management, including through ensuring reporting on performance, and for ensuring
compliance with the requirements of legality and regularity and equal treatment of recipients.
2. For the purposes of paragraph 1 of this Article, the authorising officer by delegation
shall, in accordance with Article 36 and the minimum standards adopted by each Union
institution and having due regard to the risks associated with the management environment
and the nature of the actions financed, put in place the organisational structure and the internal
control systems suited to the performance of his or her duties. The establishment of such
structure and systems shall be supported by a comprehensive risk analysis, which takes into
account their cost effectiveness and performance considerations.
3. To implement expenditure, the authorising officer responsible shall make budgetary
and legal commitments, shall validate expenditure and authorise payments and shall
undertake the preliminary steps for the implementation of appropriations.
4. To implement revenue, the authorising officer responsible shall draw up estimates of
amounts receivable, establish entitlements to be recovered and issue recovery orders. Where
appropriate, the authorising officer responsible shall waive established entitlements.
5. In order to prevent errors and irregularities before the authorisation of operations and
to mitigate risks of non-achievement of objectives, each operation shall be subject at least to
an ex ante control relating to the operational and financial aspects of the operation, on the
basis of a multiannual control strategy which takes risk into account.  As referred to in
Article 36(9), ex ante controls shall use, where appropriate, automated IT tools and other
emerging technologies. 
The extent in terms of frequency and intensity of the ex ante controls shall be determined by
the authorising officer responsible taking into account the results of prior controls as well as
risk-based and cost-effectiveness considerations, on the basis of the authorising officer’s own
risk analysis. In case of doubt, the authorising officer responsible for validating the relevant
operations shall, as part of the ex ante control, request complementary information or perform
an on-the-spot control in order to obtain reasonable assurance.
For a given operation, the verification shall be carried out by staff other than those who
initiated the operation. The staff who carry out the verification shall not be subordinate to the
members of staff who initiated the operation.
6. The authorising officer by delegation may put in place ex post controls to detect and
correct errors and irregularities of operations after they have been authorised. Such controls
may be organised on a sample basis according to risk and shall take account of the results of
prior controls as well as cost-effectiveness and performance considerations.  As referred to
in Article 36(9), ex post controls shall use, where appropriate, automated IT tools and other
emerging technologies. 
The ex post controls shall be carried out by staff other than those responsible for the ex ante
controls. The staff responsible for the ex post controls shall not be subordinate to the members
of staff responsible for the ex ante controls.
The rules and modalities, including timeframes, for carrying out audits of the beneficiaries
shall be clear, consistent and transparent, and shall be made available to the beneficiaries
when signing the grant agreement.
EN 146 EN
7. Authorising officers responsible and staff responsible for budget implementation shall
have the necessary professional skills.
In each Union institution, the authorising officer by delegation shall ensure the following:
(a) that the authorising officers by subdelegation and their staff receive regularly
updated and appropriate information and training concerning the control standards
and the methods and techniques available for that purpose;
(b) that measures are taken, where needed, to ensure the effective and efficient
functioning of the control systems in accordance with paragraph 2.
8. If a member of staff, involved in the financial management and control of transactions,
considers that a decision he or she is required by his or her superior to apply or to agree to is
irregular or contrary to the principle of sound financial management or the professional rules
which that member of staff is required to observe, he or she shall inform his or her
hierarchical superior accordingly. If the member of staff does so in writing, the hierarchical
superior shall reply in writing. If the hierarchical superior fails to take action or confirms the
initial decision or instruction and the member of staff believes that such confirmation does not
constitute a reasonable response to his or her concern, the member of staff shall inform the
authorising officer by delegation in writing. If that officer does not reply within a reasonable
time given the circumstances of the case and in any event within a month, the member of staff
shall inform the relevant panel referred to in Article 146143.
In the event of any illegal activity, fraud or corruption which may harm the interests of the
Union, the member of staff shall inform the authorities and bodies designated in the Staff
Regulations and in the decisions of Union institutions concerning the terms and conditions for
internal investigations in relation to the prevention of fraud, corruption and any other illegal
activity detrimental to the interests of the Union. Contracts with external auditors carrying out
audits of the financial management of the Union shall provide for an obligation of the external
auditor to inform the authorising officer by delegation of any suspected illegal activity, fraud
or corruption which may harm the interests of the Union.
9. The authorising officer by delegation shall report to his or her Union institution on the
performance of his or her duties in the form of an annual activity report containing financial
and management information, including the results of controls, declaring that, except as
otherwise specified in any reservations related to defined areas of revenue and expenditure, he
or she has reasonable assurance that:
(a) the information contained in the report presents a true and fair view;
(b) the resources assigned to the activities described in the report have been used
for their intended purpose and in accordance with the principle of sound financial
management; and
(c) the control procedures put in place give the necessary guarantees concerning
the legality and regularity of the underlying transactions.
The annual activity report shall include information on the operations carried out, by
reference to the objectives and performance considerations set in the strategic plans, the risks
associated with those operations, the use made of the resources provided and the efficiency
and effectiveness of internal control systems. The report shall include an overall assessment
of the costs and benefits of controls and information on the extent to which the operational
expenditure authorised contributes to the achievement of strategic objectives of the Union and
generates EU added value. The Commission shall prepare a summary of the annual activity
reports for the preceding year.
EN 147 EN
The annual activity reports for the financial year of the authorising officers and, where
applicable, authorising officers by delegation of Union institutions, Union bodies, European
offices and agencies shall be published by 1 July of the following financial year on the
website of the respective Union institution, Union body, European office or agency in an
easily accessible way, subject to duly justified confidentiality and security considerations.
10. The authorising officer by delegation shall, for each financial year, record contracts
concluded by negotiated procedures in accordance with points (a) to (f) of point 11.1 and
point 39 of Annex I. If the proportion of negotiated procedures in relation to the number of
contracts  procedures  awarded by the same authorising officer by delegation increases
significantly in relation to earlier years or if that proportion is distinctly higher than the
average recorded for the Union institution, the authorising officer responsible shall report to
the Union institution setting out any measures taken to reverse that trend. Each Union
institution shall send a report on negotiated procedures to the European Parliament and to the
Council. In the case of the Commission, that report shall be annexed to the summary of the
annual activity reports referred to in paragraph 9 of this Article.
Article 75
Keeping of supporting documents by authorising officers
The authorising officer shall set up paper-based or electronic systems for the keeping of
original supporting documents relating to budget implementation. Such documents shall be
kept for at least five years from the date on which the European Parliament gives discharge
for the financial year to which the documents relate.
Without prejudice to the first paragraph, documents relating to operations shall in any case be
kept until the end of the year following that in which those operations are definitively closed.
Personal data contained in supporting documents shall, where possible, be deleted when those
data are not necessary for budgetary discharge, control and audit purposes. Article 4 37(2) of
Regulation (EU) 2018/1725(EC) No 45/2001 shall apply to the conservation of traffic data.
Article 76
Powers and duties of Heads of Union Delegations
1. Where Heads of Union delegations act as authorising officers by subdelegation in
accordance with Article 60(2), they shall be subject to the Commission as the Union
institution responsible for the definition, exercise, monitoring and appraisal of their duties and
responsibilities as authorising officers by subdelegation and shall cooperate closely with the
Commission with regard to the proper implementation of the funds, in order to ensure, in
particular, the legality and regularity of financial transactions, respect for the principle of
sound financial management in the management of the funds and the effective protection of
the financial interests of the Union. They shall be subject to the internal rules of the
Commission and to the Commission Charter for the implementation of the financial
management tasks subdelegated to them. They may be assisted in their duties by Commission
staff of Union delegations.
To this effect, Heads of Union delegations shall take the measures necessary to prevent any
situation likely to put at risk the Commission’s capacity to fulfil its responsibility for budget
implementation subdelegated to them, as well as any conflict of priorities which is likely to
have an impact on the implementation of the financial management tasks subdelegated to
them.
EN 148 EN
Where a situation or conflict referred to in the second subparagraph arises, Heads of Union
delegations shall without delay inform the Directors-General responsible of the Commission
and of the EEAS thereof. Those Directors-General shall take appropriate steps to remedy the
situation.
2. If Heads of Union delegations find themselves in a situation as referred to in Article
74(8), they shall refer the matter to the panel referred to in Article 146143. In the event of any
illegal activity, fraud or corruption which may harm the interests of the Union, they shall
inform the authorities and bodies designated by the applicable legislation.
3. Heads of Union delegations acting as authorising officers by subdelegation in
accordance with Article 60(2) shall report to their authorising officer by delegation so that the
latter can integrate their reports in his or her annual activity report referred to in Article 74(9).
The reports of Heads of Union delegations shall include information on the efficiency and
effectiveness of internal control systems put in place in their delegation, as well as on the
management of operations subdelegated to them, and provide the assurance referred to in the
third subparagraph of Article 92(5). Those reports shall be annexed to the annual activity
report of the authorising officer by delegation, and shall be made available to the European
Parliament and to the Council having due regard, where appropriate, to their confidentiality.
Heads of Union delegations shall fully cooperate with Union institutions involved in the
discharge procedure and provide, as appropriate, any necessary additional information. In this
context, they may be requested to attend meetings of the relevant bodies and assist the
authorising officer by delegation responsible.
Heads of Union delegations acting as authorising officers by subdelegation in accordance
with Article 60(2) shall reply to any request by the authorising officer by delegation of the
Commission at the Commission’s own request or, in the context of discharge, at the request of
the European Parliament.
The Commission shall ensure that the subdelegating of powers to Heads of Union delegations
is not detrimental to the discharge procedure under Article 319 TFEU.
4. Paragraphs 1, 2 and 3 shall also apply to deputy Heads of Union delegations when
they act as authorising officers by subdelegation in the absence of Heads of Union
delegations.
SECTION 3
ACCOUNTING OFFICER
Article 77
Powers and duties of the accounting officer
1. Each Union institution shall appoint an accounting officer who shall be responsible in
that institution for the following:
(a) properly implementing payments, collecting revenue and recovering amounts
established as being receivable;
(b) preparing and presenting the accounts in accordance with Title XIII;
(c) keeping the accounts in accordance with Articles 82 and 84;
(d) laying down the accounting rules, procedures and the chart of accounts, in
accordance with Articles 80 to 84;
EN 149 EN
(e) laying down and validating the accounting systems and, where appropriate,
validating systems laid down by the authorising officer to supply or justify
accounting information;
(f) treasury management.
With respect to the tasks referred to in point (e) of the first subparagraph, the accounting
officer shall be empowered to verify at any time compliance with the validation criteria.
2. The responsibilities of the accounting officer of the EEAS shall concern only the
section of the budget relating to the EEAS as implemented by the EEAS. The accounting
officer of the Commission shall remain responsible for the entire section of the budget
relating to the Commission, including accounting operations relating to appropriations
subdelegated to Heads of Union delegations.
The accounting officer of the Commission shall also act as the accounting officer of the
EEAS in respect of the implementation of the section of the budget relating to the EEAS.
Article 78
Appointment and termination of duties of the accounting officer
1. Each Union institution shall appoint an accounting officer from officials subject to the
Staff Regulations.
The accounting officer shall be chosen by the Union institution on the grounds of his or her
particular competence as evidenced by diplomas or by equivalent professional experience.
2. Two or more Union institutions or bodies may appoint the same accounting officer.
In such case, they shall make the necessary arrangements in order to avoid any conflict of
interests.
3. A trial balance shall be drawn up without delay in the event of termination of the
duties of the accounting officer.
4. The trial balance accompanied by a hand-over report shall be transmitted to the new
accounting officer by the accounting officer who is terminating his or her duties or, if it is not
possible, by an official in his or her department.
The new accounting officer shall sign the trial balance in acceptance within one month from
the date of transmission and may make reservations.
The hand-over report shall contain the result of the trial balance and any reservations made.
Article 79
Powers which may be delegated by the accounting officer
The accounting officer may, in the performance of his or her duties, delegate certain tasks to
subordinate staff and to imprest administrators appointed in accordance with Article 89(1).
The instrument of delegation shall set out those tasks.
Article 80
Accounting rules
1. The accounting rules to be applied by Union institutions, European offices and the
agencies and Union bodies referred to in Section 2 of Chapter 3 of this Title shall be based on
EN 150 EN
internationally accepted accounting standards for the public sector. Those rules shall be
adopted by the accounting officer of the Commission following consultation with the
accounting officers of other Union institutions, European offices and Union bodies.
2. The accounting officer may deviate from the standards referred to in paragraph 1 if he
or she considers this necessary in order to give a fair presentation of the assets and liabilities,
charges, income and cash flow. Where an accounting rule diverges materially from those
standards, the notes to the financial statements shall disclose that fact and the reasons for it.
3. The accounting rules referred to in paragraph 1 shall lay down the structure and
content of the financial statements, as well as the accounting principles underlying the
accounts.
4. The budget implementation reports referred to in Article 247241 shall respect the
budgetary principles laid down in this Regulation. They shall provide a detailed record of
budget implementation. They shall record all revenue and expenditure operations provided for
in this Title and give a fair presentation thereon.
Article 81
Organisation of the accounts
1. The accounting officer of each Union institution or body shall draw up and keep
updated documents describing the organisation of the accounts and the accounting procedures
of his or her Union institution or body.
2. Revenue and expenditure shall be recorded in a computerised system according to the
economic nature of the operation, as current revenue or expenditure or as capital.
Article 82
Keeping the accounts
1. The accounting officer of the Commission shall be responsible for laying down the
harmonised charts of accounts to be applied by Union institutions, by European offices and by
the agencies and Union bodies referred to in Section 2 of Chapter 3 of this Title.
2. The accounting officers shall obtain from authorising officers all the information
necessary for the production of accounts which give a fair presentation of the financial
situation of Union institutions and of budget implementation. The authorising officers shall
guarantee the reliability of that information.
3. Before the adoption of the accounts by the Union institution or the Union body
referred to in Article 70, the accounting officer shall sign them off, thereby certifying that he
or she has reasonable assurance that the accounts give a fair presentation of the financial
situation of the Union institution or the Union body referred to in Article 70.
For that purpose, the accounting officer shall verify that the accounts have been prepared in
accordance with the accounting rules referred to in Article 80, and the accounting procedures
referred to in point (d) of the first subparagraph of Article 77(1), and that all revenue and
expenditure is entered in the accounts.
4. The authorising officer by delegation shall, in accordance with the rules adopted by
the accounting officer, send the accounting officer any financial and management information
required for the performance of the accounting officer’s duties.
EN 151 EN
The accounting officer shall be informed, regularly and at least for the closure of the accounts,
by the authorising officer of the relevant financial data of the fiduciary bank accounts in order
to allow the use of Union funds to be reflected in the accounts of the Union.
The authorising officers shall remain fully responsible for the proper use of the funds they
manage, the legality and regularity of the expenditure under their control and the
completeness and accuracy of the information sent to the accounting officer.
5. The authorising officer responsible shall notify the accounting officer of all
developments or significant modifications of a financial management system, an inventory
system or a system for the valuation of assets and liabilities, if it provides data for the
accounts of the Union institution or is used to substantiate data thereof, so that the accounting
officer can verify compliance with the validation criteria.
At any time, the accounting officer may re-examine a financial management system already
validated and may request that the authorising officer responsible establishes an action plan in
order to correct, in due time, possible weaknesses.
The authorising officer shall be responsible for the completeness of information sent to the
accounting officer.
6. The accounting officer shall be empowered to check the information received as well
as to carry out any further checks he or she deems necessary in order to sign off the accounts.
The accounting officer shall, if necessary, make reservations, explaining exactly the nature
and scope of such reservations.
7. A Union institution’s accounting system shall serve to organise the budgetary and
financial information in such a way that figures can be entered, filed and registered.
8. The accounting system shall consist of general accounts and budget accounts. The
accounts shall be kept in euro and on the basis of the calendar year.
9. The authorising officer by delegation may also keep detailed management accounts.
10. Supporting documents for the accounting system and for the preparation of the
accounts referred to in Article 247241 shall be kept for at least five years from the date on
which the European Parliament gives discharge for the financial year to which the documents
relate.
However, documents relating to operations not definitively closed shall be kept until the end
of the year following that in which the operations are closed. Article 437(2) of Regulation
(EU) 2018/1725(EC) No 45/2001 shall apply to the conservation of traffic data.
Each Union institution shall decide in which department the supporting documents are to be
kept.
Article 83
Content and keeping of budget accounts
1. The budget accounts shall for each subdivision of the budget show:
(a) in the case of expenditure:
(i) the appropriations authorised in the budget, including the
appropriations entered in amending budgets, the appropriations carried over,
the appropriations available following collection of assigned revenue, transfers
of appropriations and the total appropriations available;
EN 152 EN
(ii) the commitment appropriations and payment appropriations in respect
of the financial year;
(b) in the case of revenue:
(i) the estimates entered in the budget, including the estimates entered in
amending budgets, assigned revenue and the total amount of estimated
revenue;
(ii) the entitlements established and the amounts recovered in respect of the
financial year;
(c) the commitments still to be paid and the revenue still to be recovered, carried
forward from preceding financial years.
The commitment appropriations and payment appropriations referred to in point (a) of the
first subparagraph shall be entered and shown separately.
2. The budget accounts shall show separately:
(a) the use of appropriations carried over and the appropriations for the financial
year;
(b) the clearance of outstanding commitments.
On the revenue side, amounts still to be recovered from preceding financial years shall be
shown separately.
Article 84
General accounts
1. The general accounts shall, in chronological order using the double-entry method,
record all events and operations which affect the economic and financial situation and the
assets and liabilities of Union institutions and of the agencies and Union bodies referred to in
Section 2 of Chapter 3 of this Title.
2. Balances and movements in the general accounts shall be entered in the accounting
ledgers.
3. All accounting entries, including adjustments to the accounts, shall be based on
supporting documents, to which the entries shall refer.
4. The accounting system shall be such as to leave a clear audit trail for all accounting
entries.
Article 85
Bank accounts
1. For the requirements of treasury management, the accounting officer may, in the name
of his or her Union institution, open accounts with financial institutions or national central
banks or request for such accounts to be opened. The accounting officer shall also be
responsible for closing those accounts or for ensuring that they are closed.
2. The terms governing the opening, operation and use of bank accounts shall, depending
on internal control requirements, provide that cheques, bank credit transfer orders or any other
banking operations must be signed by one or more duly authorised members of staff. Manual
instructions shall be signed by at least two duly authorised members of staff, or by the
accounting officer.
EN 153 EN
3. Within the implementation of a programme or an action, fiduciary accounts may be
opened on behalf of the Commission in order to allow for their management by an entity
pursuant to point (c)(ii), (iii), (v) or (vi) of the first subparagraph of Article 62(1).
Such accounts shall be opened under the responsibility of the authorising officer in charge of
the implementation of the programme or action in agreement with the accounting officer of
the Commission.
Such accounts shall be managed under the responsibility of the authorising officer.
4. The accounting officer of the Commission shall lay down rules for the opening,
management and closure of fiduciary accounts and their use.
Article 86
Treasury management
1. Unless otherwise provided in this Regulation, only the accounting officer shall be
empowered to manage cash and cash equivalents. The accounting officer shall be responsible
for their safekeeping.
2. The accounting officer shall ensure that his or her Union institution has at its disposal
sufficient funds to cover the cash requirements arising from budget implementation within the
applicable regulatory framework and shall set up procedures to ensure that none of the
accounts opened in accordance with Articles 85(1) and 89(3) is in debit.
3. Payments shall be made by bank credit transfer, by cheque or, from imprest accounts,
or if specifically authorised by the accounting officer, by  credit card,  debit card,
 electronic wallets,  direct debit or other means of payment, in accordance with the rules
laid down by the accounting officer.
Before entering into a commitment towards a third party, the authorising officer shall confirm
the payee’s identity, establish the legal entity and payment details of the payee and enter them
in the common file by the Union institution for which the accounting officer is responsible in
order to ensure transparency, accountability and proper payment implementation.
The accounting officer may only make payments if the payee’s legal entity and payment
details have first been entered in a common file by the Union institution for which the
accounting officer is responsible.
Authorising officers shall inform the accounting officer of any change in the legal entity and
payment details communicated to them by the payee and shall check that those details are
valid before they authorise any payment.
Article 87
The inventory of assets
1. Union institutions and agencies or Union bodies referred to in Section 2 of Chapter 3
of this Title shall keep inventories showing the quantity and value of all their tangible,
intangible and financial assets in accordance with a model drawn up by the accounting officer
of the Commission.
They shall also check that entries in their respective inventories correspond to the actual
situation.
All items acquired with a period of use greater than one year, which are not consumables, and
whose purchase price or production cost is higher than that indicated by the accounting
EN 154 EN
procedures referred to in Article 77 shall be entered in the inventory and recorded in the fixed
assets accounts.
2. The sale of the Union’s tangible assets shall be suitably advertised.
3. Union institutions and agencies or Union bodies referred to in Section 2 of Chapter 3
of this Title shall adopt provisions on safeguarding the assets included in their respective
inventories and decide which administrative departments are responsible for the inventory
system.
SECTION 4
IMPREST ADMINISTRATOR
Article 88
 Creation of  iImprest accounts
 new
1. The creation of an imprest account and the appointment of an imprest administrator
shall be the subject of a decision by the accounting officer of the Union institution specifying
the operating terms and the conditions for use of the imprest account.
 2018/1046
 new
21. Imprest accounts may be set up for the payment of expenditure where, owing to the
limited amounts involved, it is materially impossible or inefficient to carry out payment
operations by budgetary procedures  in line with general rules for expenditure
operations. The maximum amount which may be paid by the imprest administrator in such
cases shall be established by the accounting officer for each type of expenditure in the
decision referred to in paragraph 1 . Imprest accounts may also be set up for the collection
of revenue other than own resources.
 new
In the field of crisis management aid and humanitarian aid operations, imprest accounts may
be used without any limitation on the amount, while respecting the level of payment
appropriations decided by the European Parliament and by the Council on the corresponding
budget line for the current financial year and in accordance with the internal rules of the
Commission.
 2018/1046 (adapted)
 new
In Union delegations, imprest accounts may also be used to execute payments of limited
amounts by budgetary procedures  in line with general rules for expenditure operations of
EN 155 EN
amounts limited to EUR 60 000 for each item of expenditure  , if such use is efficient and
effective due to local requirements.  Where they are needed for the payment of expenditure
from both the sections of the budget relating to the Commission and to the EEAS, they shall
be set up as separate imprest accounts.  The maximum amount which may be paid by the
imprest administrator where it is materially impossible or inefficient to carry out payment
operations by budgetary procedures shall be established by the accounting officer and shall in
any case not exceed EUR 60000 for each item of expenditure.
However, in the field of crisis management aid and humanitarian aid operations, imprest
accounts may be used without any limitation on the amount, while respecting the level of
appropriations decided by the European Parliament and by the Council on the corresponding
budget line for the current financial year and in accordance with the internal rules of the
Commission.
2. In Union delegations, imprest accounts shall be set up for the payment of expenditure
from both the sections of the budget relating to the Commission and to the EEAS, ensuring
full traceability of expenditure.
Article 89
Creation and Aadministration of imprest accounts
1. The creation of an imprest account and the appointment of an imprest administrator
shall be the subject of a decision by the accounting officer of the Union institution, on the
basis of a duly substantiated proposal from the authorising officer responsible. That decision
shall set out the respective responsibilities and obligations of the imprest administrator and
the authorising officer.
1. Imprest administrators shall be chosen from officials or, should the need arise and only in
duly substantiated cases, from other members of staff or in accordance with the conditions
established in the internal rules of the Commission from personnel employed by the
Commission in the field of crisis management aid and humanitarian aid operations provided
that their employment contracts guarantee equivalent level of protection in terms of liability
as applicable to staff pursuant to Article 95. Imprest administrators shall be chosen on the
grounds of their knowledge, skills and particular qualifications as evidenced by diplomas or
by appropriate professional experience, or after an appropriate training programme.
2. In proposals for decisions to create an imprest account, the authorising officer
responsible shall ensure that:
(a) priority is given to the use of budgetary procedures where there is access to the
central computerised accounting system;
(b) imprest accounts are used only in duly substantiated cases.
In decisions to create an imprest account, the accounting officer shall specify the operating
terms and the conditions for use of the imprest account.
The amendment of the operating terms for an imprest account shall also be the subject of a
decision by the accounting officer on a duly substantiated proposal from the authorising
officer responsible.
3. Bank accounts for the imprest shall be opened and monitored by the accounting
officer, who shall also authorise delegated signatures on them on the basis of a duly
substantiated proposal from the authorising officer responsible.
EN 156 EN
24. Imprest accounts shall be endowed  under supervision of  by the accounting
officer of the Union institution  concerned  and shall be placed under the responsibility
of imprest administrators.
35. Payments made shall be followed by formal final validation decisions or payment
orders signed by the authorising officer responsible.
The imprest transactions  carried out outside general rules for expenditure operations 
shall be settled by the authorising officer by the end of the following month, so that the
accounting balance and the bank balance can be reconciled.
46. The accounting officer shall  supervise  carry out checks, or have them carried out
by a staff member in his or her own department or in the authorising department specifically
empowered for that purpose. Those checks shall as a general rule be effected on the spot and,
where necessary, without warning, to verify the existence of the funds allocated to the imprest
administrators and the bookkeeping and to check that imprest transactions are settled within
the time limit set. The accounting officer shall communicate the findings of those checks to
the authorising officer responsible.
CHAPTER 5
LIABILITY OF FINANCIAL ACTORS
SECTION 1
GENERAL RULES
Article 90
Withdrawal of delegation of powers to and suspension of duties of financial actors
1. Authorising officers responsible may at any time have their delegation or
subdelegation withdrawn temporarily or definitively by the authority which appointed them.
2. Accounting officers or imprest administrators, or both, may at any time be suspended
temporarily or definitively from their duties by the authority which appointed them.
3. Paragraphs 1 and 2 shall be without prejudice to any disciplinary action taken in
respect of the financial actors referred to in those paragraphs.
Article 91
Liability of financial actors for illegal activity, fraud or corruption
1. This Chapter is without prejudice to any liability under criminal law which the
financial actors referred to in Article 90 may incur as provided for in applicable national law
and in the provisions in force concerning the protection of the financial interests of the Union
and the fight against corruption involving Union officials or officials of Member States.
2. Without prejudice to Articles 92, 94 and 95 of this Regulation, each authorising
officer responsible, accounting officer or imprest administrator shall be liable to disciplinary
action and payment of compensation as laid down in the Staff Regulations, or for the
personnel employed by the Commission in the field of crisis management aid and
humanitarian aid operations as referred to in Article 89(1) of this Regulation in their
employment contracts. In the event of illegal activity, fraud or corruption which may harm the
EN 157 EN
interests of the Union, the matter shall be referred to the authorities and bodies designated by
the applicable legislation, in particular to OLAF.
SECTION 2
RULES APPLICABLE TO AUTHORISING OFFICERS RESPONSIBLE
Article 92
Rules applicable to authorising officers
1. The authorising officer responsible shall be liable for payment of compensation as laid
down in the Staff Regulations.
2. The obligation to pay compensation shall apply in particular if the authorising officer
responsible, whether intentionally or through gross negligence on his or her part:
(a) determines entitlements to be recovered or issues recovery orders, commits
expenditure or signs a payment order without complying with this Regulation;
(b) omits to draw up a document establishing an amount receivable, neglects to
issue a recovery order or is late in issuing it or is late in issuing a payment order,
thereby rendering the Union institution liable to civil action by third parties.
3. An authorising officer by delegation or sub-delegation who receives a binding
instruction which he or she considers to be irregular or contrary to the principle of sound
financial management, in particular because the instruction cannot be carried out with the
resources allocated to him or her, shall inform the authority from which he or she received the
delegation or subdelegation about that fact in writing. If the instruction is confirmed in
writing and that confirmation is received in good time and is sufficiently clear, in that it refers
explicitly to the points which the authorising officer by delegation or subdelegation has
challenged, the authorising officer by delegation or subdelegation shall not be held liable. He
or she shall carry out the instruction, unless it is manifestly illegal or constitutes a breach of
the relevant safety standards.
The same procedure shall apply in cases where an authorising officer considers that a
decision, which is his or her responsibility to take, is irregular or contrary to the principle of
sound financial management or where an authorising officer learns, in the course of acting on
a binding instruction, that the circumstances of the case could give rise to such a situation.
Any instructions confirmed in the circumstances referred to in this paragraph shall be
recorded by the authorising officer by delegation responsible and mentioned in his or her
annual activity report.
4. In the event of subdelegation within his or her service, the authorising officer by
delegation shall continue to be responsible for the efficiency and effectiveness of the internal
management and control systems put in place and for the choice of the authorising officer by
subdelegation.
5. In the event of subdelegation to Heads of Union delegations and their deputies, the
authorising officer by delegation shall be responsible for the definition of the internal
management and control systems put in place, as well as their efficiency and effectiveness.
Heads of Union delegations shall be responsible for the adequate setting up and functioning of
those systems, in accordance with the instructions of the authorising officer by delegation,
and for the management of the funds and the operations they carry out within the Union
delegation under their responsibility. Before taking up their duties, they shall complete
EN 158 EN
specific training courses on the tasks and responsibilities of authorising officers and budget
implementation.
Heads of Union delegations shall in accordance with Article 76(3) report on their
responsibilities pursuant to the first subparagraph of this paragraph.
Each year, Heads of Union delegations shall provide to the authorising officer by delegation
of the Commission assurance on the internal management and control systems put in place in
their delegation, as well as on the management of operations subdelegated to them, and the
results thereof, in order to allow the authorising officer to make the statement of assurance
provided for in Article 74(9).
This paragraph shall also apply to deputy Heads of Union delegations when they act as
authorising officers by subdelegation in the absence of Heads of Union delegations.
Article 93
Treatment of financial irregularities on the part of a member of staff
1. Without prejudice to the powers of OLAF and to the administrative autonomy of
Union institutions, Union bodies, European offices or bodies or persons entrusted with the
implementation of specific actions in the CFSP pursuant to Title V of the TEU in respect of
members of their staff and with due regard to the protection of whistle-blowers, any
infringement of this Regulation, or of a provision relating to financial management or the
checking of operations, resulting from an act or omission of a member of staff shall be
referred for an opinion to the panel referred to in Article 146143, by any of the following:
(a) the appointing authority in charge of disciplinary matters;
(b) the authorising officer responsible, including Heads of Union delegations and
their deputies in their absence acting as authorising officers by subdelegation in
accordance with Article 60(2).
Where the panel is directly informed of a matter by a member of staff, it shall transmit the file
to the appointing authority of the Union institution, Union body, European office or body or
person concerned and shall inform the member of staff accordingly. The appointing authority
may request the panel’s opinion on the case.
2. A request for an opinion of the panel pursuant to the first subparagraph of paragraph 1
shall be accompanied by a description of the facts and the act or omission which the panel is
asked to assess, as well as by relevant supporting documents, including reports of any
investigation which has taken place. Wherever possible, the information shall be produced in
anonymised form.
Before submitting a request or any additional information to the panel, the appointing
authority or the authorising officer, as appropriate, shall give the member of staff involved the
opportunity to submit its observations, after having notified to him or her the supporting
documents referred to in the first subparagraph, insofar as that notification does not seriously
undermine the pursuit of further investigations.
3. In the cases referred in paragraph 1 of this Article, the panel referred to in Article
146143 shall be competent to assess whether, on the basis of the elements submitted to it
pursuant to paragraph 2 of this Article and any additional information received, a financial
irregularity has occurred. On the basis of the opinion of the panel, the Union institution,
Union body, European office or body or person concerned shall decide on the appropriate
follow-up actions in accordance with the Staff Regulations. If the panel detects systemic
EN 159 EN
problems, it shall make a recommendation to the authorising officer and to the authorising
officer by delegation, unless the latter is the member of staff involved, as well as to the
internal auditor.
4. Where the panel gives the opinion referred to in paragraph 1 of this Article, it shall be
composed of the members referred to in Article 146143(2), subparagraph 1, points (a) and (b),
as well as the following three additional members, which shall be appointed taking into
account the need for avoiding any conflicts of interests:
(a) a representative of the appointing authority in charge of disciplinary matters of
the Union institution, Union body, European office or body or person concerned
 when the case in referred in accordance with Article paragraph 1(a) or a
representative of the authorising officer responsible when the case is referred in
accordance with paragraph (1)(b)  ;
(b) a member appointed by the staff committee of the Union institution, Union
body, European office or body or person concerned;
(c) a member of the legal service of the Union institution employing the member
of staff concerned.
Where the panel gives the opinion referred to in paragraph 1, it shall be addressed to the
appointing authority of the Union institution, Union body, European office or body or person
concerned.
5. The panel shall have no investigative powers. The Union institution, Union body,
European office or body or person concerned shall cooperate with the panel with a view to
ensuring that it has all the information necessary for giving its opinion.
6. Where the panel considers that the case is a matter for OLAF, it shall in accordance
with paragraph 1 transmit the file to the relevant appointing authority without delay and
inform OLAF immediately.
7. The Member States shall fully support the Union in the enforcement of any liability,
under Article 22 of the Staff Regulations, of temporary staff to whom point (e) of Article 2 of
the Conditions of Employment of Other Servants of the European Union applies.
SECTION 3
RULES APPLICABLE TO ACCOUNTING OFFICERS AND IMPREST ADMINISTRATORS
Article 94
Rules applicable to accounting officers
An accounting officer shall be liable to disciplinary action and payment of compensation, as
laid down in, and in accordance with, the procedures in the Staff Regulations. An accounting
officer may, in particular, become liable as a result of any of the following forms of
misconduct on his or her part:
(a) losing or damaging funds, assets or documents in his or her keeping;
(b) wrongly altering bank accounts or postal giro accounts;
(c) recovering or paying amounts which are not in conformity with the
corresponding recovery or payment orders;
(d) failing to collect revenue due.
EN 160 EN
Article 95
Rules applicable to imprest administrators
An imprest administrator may in particular become liable as a result of any of the following
forms of misconduct on his or her part:
(a) losing or damaging funds, assets or documents in his or her keeping;
(b) not providing proper supporting documents for the payments he or she has
made;
(c) making payments to persons other than those entitled to such payments;
(d) failing to collect revenue due.
CHAPTER 6
REVENUE OPERATIONS
SECTION 1
MAKING OWN RESOURCES AVAILABLE
Article 96
Own resources
1. An estimate of revenue constituted by own resources, as referred to in Decision (EU,
Euratom) 2020/2053Decision 2014/335/EU, Euratom shall be entered in the budget in euro.
The corresponding own resources shall be made available in accordance with Regulation (EU,
Euratom) No 609/2014 , with Regulation (EU, Euratom) No 2021/770 and Regulation (EU,
Euratom) [XXX] .
2. The authorising officer shall draw up a schedule indicating when the own resources
defined in Decision (EU, Euratom) 2020/2053 Decision 2014/335/EU, Euratom will be made
available to the Commission.
Own resources shall be established and recovered in accordance with the rules adopted
pursuant to that Decision.
For accounting purposes, the authorising officer shall issue a recovery order for credits and
debits to the account for own resources referred to in Regulation (EU, Euratom) No 609/2014
, Regulation (EU, Euratom) No 2021/770 and Regulation (EU, Euratom) [XXX] .
SECTION 2
ESTIMATE OF AMOUNTS RECEIVABLE
Article 97
Estimate of amounts receivable
1. When the authorising officer responsible has sufficient and reliable information in
respect of any measure or situation which may give rise to an amount being owed to the
Union, the authorising officer responsible shall make an estimate of the amount receivable.
EN 161 EN
2. The estimate of the amount receivable shall be adjusted by the authorising officer
responsible as soon as he or she is aware of an event modifying the measure or the situation
which gave rise to the estimate being made.
When establishing the recovery order on a measure or situation that had previously given rise
to an estimate of amounts receivable, that estimate shall be adjusted accordingly by the
authorising officer responsible.
If the recovery order is drawn up for the same amount as the original estimate of amounts
receivable, that estimate shall be reduced to zero.
3. By way of derogation from paragraph 1, no estimate of the amount receivable shall be
made before Member States make available to the Commission the amounts of own resources
defined in Decision (EU, Euratom) 2020/2053Decision 2014/335/EU, Euratom, which are
paid at fixed intervals by Member States. The authorising officer responsible shall issue a
recovery order in respect of those amounts.
SECTION 3
ESTABLISHMENT OF AMOUNTS RECEIVABLE
Article 98
Establishment of amounts receivable
1. In order to establish an amount receivable, the authorising officer responsible shall:
(a) verify that the debt exists;
(b) determine or verify the reality and the amount of the debt; and
(c) verify the conditions according to which the debt is due.
The establishment of an amount receivable shall constitute recognition of the right of the
Union in respect of a debtor and establishment of entitlement to demand that the debtor pay
the debt.
2. Any amount receivable that is identified as being certain, of a fixed amount and due
shall be established by a recovery order by which the authorising officer responsible instructs
the accounting officer to recover the amount. It shall be followed by a debit note sent to the
debtor, except for the cases where a waiver procedure is carried out immediately in
accordance with the second subparagraph of paragraph 4. Both the recovery order and the
debit note shall be drawn up by the authorising officer responsible.
The authorising officer shall send the debit note immediately after establishing the amount
receivable and at the latest within a period of five years from the time when the Union
institution was, in normal circumstances, in a position to claim its debt. Such period shall not
apply where the authorising officer responsible establishes that, despite the efforts which the
Union institution has made, the delay in acting was caused by the debtor’s conduct.
3. To establish an amount receivable the authorising officer responsible shall ensure that:
(a) the amount receivable is certain, meaning that it is not subject to any condition;
(b) the amount receivable is fixed, expressed precisely in cash terms;
(c) the amount receivable is due and is not subject to any payment time;
(d) the particulars of the debtor are correct;
EN 162 EN
(e) the amount is booked to the correct budgetary item;
(f) the supporting documents are in order; and
(g) the principle of sound financial management is complied with, in particular
with regard to the criteria referred to in point (a) or (b) of the first subparagraph of
Article 101(2).
4. The debit note shall be to inform the debtor that:
(a) the Union has established the amount receivable;
(b) if payment of the debt is made within the deadline, as specified in the debit
note, no default interest will be due;
(c) failing payment of the debt within the deadline referred to in point (b) of this
subparagraph the debt shall bear interest at the rate referred to in Article 99, without
any prejudice to any specific regulations applicable;
(d) failing payment of the debt by the deadline referred to in point (b) the Union
institution will effect recovery either by offsetting or by enforcement of any
guarantee lodged in advance;
(e) the accounting officer may in exceptional circumstances effect recovery by
offsetting before the deadline referred to in point (b), where it is necessary to protect
the financial interests of the Union when he or she has justified grounds to believe
that the amount due to the Union would be lost, after the debtor has been informed of
the reasons and date of the recovery by offsetting;
(f) if, after taking all the steps set out in points (a) to (e) of this subparagraph, the
amount has not been recovered in full, the Union institution will effect recovery by
enforcement of a decision secured either in accordance with Article 100(2) or by
legal action.
Where following the verification of the particulars of the debtor or on the basis of other
relevant information available at the time, it is clear that the debt falls under the cases referred
to in point (a) or (b) of the first subparagraph of Article 101(2), or that the debit note has not
been sent in accordance with paragraph 2 of this Article, the authorising officer shall, after
having established the amount receivable, decide to directly waive recovery in accordance
with Article 101 without sending a debit note, in agreement with the accounting officer.
In all other cases, the authorising officer shall print out the debit note and send it to the debtor.
The accounting officer shall be informed of the dispatch of the debit note through the
financial information system.
5. Amounts wrongly paid shall be recovered.
Article 99
Default interest
1. Without prejudice to any specific provisions deriving from the application of specific
regulations, any amount receivable not repaid on the deadline referred to in point (b) of the
first subparagraph of Article 98(4) shall bear interest in accordance with paragraphs 2 and 3 of
this Article.
2. Except in the case referred to in paragraph 4 of this Article, the interest rate for
amounts receivable not repaid on the deadline referred to in point (b) of the first subparagraph
of Article 98(4) shall be the rate applied by the European Central Bank to its principal
EN 163 EN
refinancing operations, as published in the C series of the Official Journal of the European
Union, in force on the first calendar day of the month in which the deadline falls, increased
by:
(a) eight percentage points where the obligating event is a supply contract or a
service contract;
(b) three and a half percentage points in all other cases.
3. Interest shall be calculated from the calendar day following the deadline referred to in
point (b) of the first subparagraph of Article 98(4) up to the calendar day on which the debt is
repaid in full.
The recovery order corresponding to the amount of the default interest shall be issued when
that interest is actually received.
4. In the case of fines, or other penalties  or sanctions  , the interest rate for amounts
receivable not paid  or covered by a financial guarantee acceptable to the accounting officer
of the Commission  within the deadline referred to in point (b) of the first subparagraph of
Article 98(4)  set in the decision of the Union institution imposing a fine, other penalty or
sanction  shall be the rate applied by the European Central Bank to its principal refinancing
operations, as published in the C series of the Official Journal of the European Union, in
force on the first calendar day of the month in which the decision imposing a fine, or other
penalty  or sanction  has been adopted, increased by:
(a) one and a half percentage points where the debtor provides a financial
guarantee which is accepted by the accounting officer instead of payment;
(b) three and a half percentage points in all other cases.
Where the Court of Justice of the European Union, in the exercise of its competence under
Article 261 TFEU, increases the amount of a fine or other penalty, interest on the amount of
the increase shall run from the date of the judgment of the Court.
5. In cases where the overall interest rate would be negative it shall be set at zero percent.
SECTION 4
AUTHORISATION OF RECOVERY
Article 100
Authorisation of recovery
1. The authorising officer responsible shall, by issuing a recovery order, instruct the
accounting officer to recover an amount receivable which that authorising officer responsible
has established (‘the authorisation of recovery’).
2. A Union institution may formally establish an amount as being receivable from
persons other than Member States by means of a decision which shall be enforceable within
the meaning of Article 299 TFEU.
If the efficient and timely protection of the financial interests of the Union so requires, other
Union institutions may, in exceptional circumstances, request the Commission to adopt such
an enforceable decision for their benefit with respect to claims arising in relation to staff or in
relation to members or former members of a Union institution, provided that those institutions
have agreed with the Commission on the practical modalities for the application of this
Article.
EN 164 EN
Such exceptional circumstances shall be deemed to exist when there is no prospect of
recovery of the debt by the Union institution concerned by means of a voluntary payment or
by means of offsetting as provided for in Article 101(1) and the conditions for waiving the
recovery under Article 101(2) and (3) are not met. In all cases, the enforceable decision shall
specify that the amounts claimed shall be entered in the section of the budget relating to the
Union institution concerned, which shall act as authorising officer. The revenue shall be
entered as general revenue except if it constitutes assigned revenue as provided for in Article
21(3).
The requesting Union institution shall inform the Commission of any event likely to alter the
recovery and shall intervene in support of the Commission in the event of an appeal against
the enforceable decision.
SECTION 5
RECOVERY
Article 101
Rules on recovery
1. The accounting officer shall act on recovery orders for amounts receivable duly
established by the authorising officer responsible. The accounting officer shall exercise due
diligence to ensure that the Union receives its revenue and shall ensure that the Union’s rights
are safeguarded.
Partial reimbursement by a debtor who is subject to several recovery orders shall first be
posted on the oldest entitlement unless otherwise specified by the debtor. Any partial
payments shall first cover the interest.
The accounting officer shall recover amounts due to the budget by offsetting them in
accordance with Article 102.
2. The authorising officer responsible may waive recovery of all or part of an established
amount receivable only in the following cases:
(a) where the foreseeable cost of recovery would exceed the amount to be
recovered and the waiver would not harm the image of the Union;
(b) where the amount receivable cannot be recovered in view of its age, of delay in
the dispatch of the debit note in the terms defined in Article 98(2), of the insolvency
of the debtor, or of any other insolvency proceedings;
(c) where recovery is inconsistent with the principle of proportionality.
Where the authorising officer responsible plans to waive or partially waive recovery of an
established amount receivable, he or she shall ensure that the waiver is in order and is in
accordance with the principles of sound financial management and proportionality. The
decision to waive recovery shall be substantiated. The authorising officer may delegate the
power to take that decision.
3. In the case referred to in point (c) of the first subparagraph of paragraph 2, the
authorising officer responsible shall act in accordance with predetermined procedures
established within his or her Union institution and shall apply the following criteria which are
compulsory and applicable in all circumstances:
EN 165 EN
(a) the facts, having regard to the gravity of the irregularity giving rise to the
establishment of the amount receivable (fraud, repeated offence, intent, diligence,
good faith, manifest error);
(b) the impact that waiving recovery would have on the operation of the Union
and its financial interests (amount involved, risk of setting a precedent, undermining
of the authority of the law).
4. Depending on the circumstances of the case, the authorising officer responsible shall,
where appropriate, take the following additional criteria into account:
(a) any distortion of competition that would be caused by the waiving of recovery;
(b) the economic and social damage that would be caused were the debt to be
recovered in full.
5. Each Union institution shall send to the European Parliament and to the Council each
year a report on the waivers granted by it pursuant to paragraphs 2, 3 and 4 of this Article.
Information on waivers below EUR 60000 shall be provided as a total amount. In the case of
the Commission, that report shall be annexed to the summary of the annual activity reports
referred to in Article 74(9).
6. The authorising officer responsible may cancel an established amount receivable in
full or in part. The partial cancellation of an established amount receivable does not imply the
waiver of the remaining established Union entitlement.
In the event of a mistake, the authorising officer responsible shall cancel totally or partially
the established amount receivable and include adequate reasons.
Each Union institution shall in its internal rules lay down the conditions and procedure for
delegating the power to cancel an established amount receivable.
7. Member States shall have primary responsibility for carrying out controls and audits
and for recovering amounts unduly spent, as provided for in sector-specific rules. To the
extent that Member States detect and correct irregularities on their own account, they shall be
exempt from financial corrections by the Commission concerning those irregularities.
8. The Commission shall make financial corrections on Member States in order to
exclude expenditure incurred in breach of applicable law from Union financing. The
Commission shall base its financial corrections on the identification of amounts unduly spent,
and the financial implications for the budget. Where such amounts cannot be identified
precisely, the Commission may apply extrapolated or flat-rate corrections in accordance with
sector-specific rules.
The Commission shall, when deciding on the amount of a financial correction, take account of
the nature and gravity of the breach of applicable law and the financial implications for the
budget, including deficiencies in management and control systems.
The criteria for establishing financial corrections and the procedure to be followed may be
laid down in sector-specific rules.
9. The methodology for applying extrapolated or flat-rate corrections shall be laid down
in accordance with sector-specific rules with a view to enabling the Commission to protect the
financial interests of the Union.
Article 102
Recovery by offsetting
EN 166 EN
1. Where the debtor has a claim on the Union, or on an executive agency when it
implements the budget, that is certain within the meaning of point (a) of Article 98(3), of a
fixed amount and due relating to a sum established by a payment order, the accounting officer
shall, after expiry of the deadline referred to in point (b) of the first subparagraph of Article
98(4), recover established amounts receivable by offsetting.
In exceptional circumstances, where it is necessary to safeguard the financial interests of the
Union and where the accounting officer has justified grounds to believe that the amount due
to the Union would be lost, the accounting officer may recover by offsetting before the expiry
of the deadline referred to in point (b) of the first subparagraph of Article 98(4).
The accounting officer may also recover by offsetting before the expiry of the deadline
referred to in point (b) of first subparagraph of Article 98(4) when the debtor agrees.
2. Before proceeding with any recovery in accordance with paragraph 1 of this Article,
the accounting officer shall consult the authorising officer responsible and inform the debtors
concerned, including of the means of redress in accordance with Article 135133.
Where the debtor is a national authority or one of its administrative entities, the accounting
officer shall also inform the Member State concerned of his or her intention to resort to
recovery by offsetting at least 10 working days in advance of proceeding with it. However, in
agreement with the Member State or administrative entity concerned, the accounting officer
may proceed with the recovery by offsetting before that deadline has passed.
3. The offsetting referred to in paragraph 1 shall have the same effect as a payment and
discharge the Union for the amount of the debt and, where appropriate, of the interest due.
 new
4. The opening of insolvency proceedings shall not affect the right of the accounting officer to
proceed with a recovery by means of offsetting as referred to in paragraph 1.
 2018/1046
Article 103
Recovery procedure failing voluntary payment
1. Without prejudice to Article 102, if the full amount has not been recovered by the
deadline referred to in point (b) of the first subparagraph of Article 98(4), the accounting
officer shall inform the authorising officer responsible and shall without delay launch the
procedure for effecting recovery by any means offered by the law, including, where
appropriate, by enforcement of any guarantee lodged in advance.
2. Without prejudice to Article 102, where the recovery method referred to in paragraph
1 of this Article cannot be used and the debtor has failed to pay in response to a letter of
formal notice sent by the accounting officer, the accounting officer shall effect recovery by
enforcement of a decision secured either in accordance with Article 100(2) or by legal action.
EN 167 EN
 new
Article 104
Assistance from Member States in the notification and recovery of Union claims
1. The accounting officer of the Commission may require the competent authorities of
the Member States as defined by Article 4(1) of Directive 2010/24/EU to provide assistance
for the notification and recovery of any financial claim of the Union, or of an executive
agency when it implements the budget, or of claims pursuant to Article 100(2), the second
subparagraph of this Regulation.
2. Such claims, including the interests related to them, shall include in particular:
(a) financial claims stemming from any public procurement contract, grant agreement or from
grant decisions awarded by the Commission or an executive agency, or claims pursuant to
Article 100(2), the second subparagraph;
(b) financial claims stemming from sanctions, administrative measures of recovery and fines
or penalty payments imposed by the Union.
3. The requested Member State shall assist the accounting officer of the Commission by
providing information on the identity, solvency and known domicile or registered address of
the debtor, beneficial owners in case of legal persons, any assets of the debtor and any other
relevant information. Upon request, it shall also notify any necessary documents to debtors,
and proceed to seizures and recoveries of the claims and take the necessary precautionary
measures.
4. A Member State shall not be obliged to grant assistance if the total amount of the
claims for which the assistance is requested is below the threshold foreseen in Article 18(3) of
Directive 2010/24/EU.
5. Member States may only proceed to the recovery or the adoption of precautionary
measures concerning claims under paragraph 1 further to a Decision enforceable pursuant to
Article 299 TFEU.
6. Upon request of the accounting officer of the Commission, and on the basis of a
Decision enforceable pursuant to Article 299 TFEU, the requested Member State authority
shall:
(a) take precautionary measures as soon as the Decision has been adopted, if allowed by its
national law and in accordance with its administrative practices, to ensure recovery.
(b) enforce recovery of the claim, which shall be treated as if it was a claim of the requested
Member State of the same nature.
The requested Member State authority shall recover the claim in its own currency.
Conversions to euro shall be done in accordance with the provisions of Article 19 of this
Regulation.
7. The requested Member State authority shall make use of the powers and procedures
provided under its national laws, regulations or administrative provisions applying to claims
of the same nature, including provisions allowing the debtor additional time to pay or
authorising payment in instalments.
EN 168 EN
8. Matters of procedure shall be governed by the applicable law of the requested Member
State. Any substantive matters that may arise shall be governed by the substantive Union law
and, if applicable, national law applicable to the claim. Questions concerning periods of
limitation including the suspension, interruption or prolongation of periods of limitation, shall
be governed solely by the provisions of this Regulation.
9. The Commission and the Member States may conclude an agreement covering further
arrangements on matters such as the payment by the Commission of fees and costs to the
Member State, means of communications or the disclosure of information and the language to
be used.
 2018/1046
Article 105104
Additional time for payment
The accounting officer may, in collaboration with the authorising officer responsible, allow
additional time for payment only at the written request of the debtor, with due indication of
the reasons, and provided that the following conditions are fulfilled:
(a) the debtor undertakes to pay interest at the rate specified in Article 99 for the
entire additional period allowed, starting from the deadline referred to in point (b) of
the first subparagraph of Article 98(4);
(b) in order to safeguard the rights of the Union, the debtor lodges a financial
guarantee covering the debt outstanding in both the principal sum and the interest,
which is accepted by the accounting officer of the Union institution.
The guarantee referred to in point (b) of the first paragraph may be replaced by a joint and
several guarantee by a third party approved by the accounting officer of the Union institution.
In exceptional circumstances, following a request by the debtor, the accounting officer may
waive the requirement of a guarantee referred to in point (b) of the first paragraph when, on
the basis of his or her assessment, the debtor is willing and able to make the payment in the
additional time period but is not able to lodge such guarantee and is in a situation of financial
distress.
Article 106105
Limitation period
1. Without prejudice to the provisions of specific regulations and the application of
Decision (EU, Euratom) 2020/2053Decision 2014/335/EU, Euratom, entitlements of the
Union in respect of third parties and entitlements of third parties in respect of the Union shall
be subject to a limitation period of five years.
2. The limitation period for entitlements of the Union in respect of third parties shall
begin to run on the expiry of the deadline referred to in point (b) of the first subparagraph of
Article 98(4).
The limitation period for entitlements of third parties in respect of the Union shall begin to
run on the date on which the payment of the third party’s entitlement is due according to the
corresponding legal commitment.
EN 169 EN
3. The limitation period for entitlements of the Union in respect of third parties shall be
interrupted by any act of a Union institution or a Member State acting at the request of a
Union institution, notified to the third party and aiming at recovering the debt.
The limitation period for entitlements of third parties in respect of the Union shall be
interrupted by any act notified to the Union by its creditors or on behalf of its creditors aiming
at recovering the debt.
4. A new limitation period of five years shall begin to run on the day following the
interruptions referred to in paragraph 3.
5. Any legal action relating to an entitlement as referred to in paragraph 2, including
actions brought before a court which later declares itself not to have jurisdiction, shall
interrupt the limitation period. A new limitation period of five years shall not begin to run
until a judgment having the force of res judicata is given or there is an extrajudicial settlement
between the same parties on the same action.
6. Where the accounting officer allows the debtor additional time for payment in
accordance with Article 105104, this shall be considered as an interruption of the limitation
period. A new limitation period of five years shall begin to run on the day following the
expiry of the extended time for payment.
7. Entitlements of the Union shall not be recovered after the expiry of the limitation
period, as provided for in paragraphs 2 to 6.
Article 107106
National treatment for entitlements of the Union
In the event of insolvency proceedings, entitlements of the Union shall be given the same
preferential treatment as entitlements of the same nature due to public bodies in Member
States where the recovery proceedings are being conducted.
Article 108107
Fines, other penalties, sanctions and accrued interest imposed by Union institutions
1. Amounts received by way of fines, other penalties and sanctions, and any accrued
interest or other income generated by them, shall not be entered in the budget as long as the
decisions imposing them are or could still become subject to an appeal before the Court of
Justice of the European Union.
2. The amounts referred to in paragraph 1 shall be entered in the budget as soon as
possible following the exhaustion of all legal remedies. Under duly justified exceptional
circumstances or where the exhaustion of all legal remedies occurs after 1 September of the
current financial year, the amounts may be entered in the budget in the following financial
year.
 new
For the purposes of applying Article 48(2), point (b), the necessary amounts referred to in
paragraph 1 may be entered in the budget by the end of the following financial year.
EN 170 EN
 2018/1046 (adapted)
 new
Amounts that are to be returned to the entity that paid them, following a judgment of the
Court of Justice of the European Union, shall not be entered in the budget.
3. Paragraph 1 shall not apply to decisions on clearance of accounts or financial
corrections.
Article 109108
Recovery of fines, other penalties or sanctions imposed by Union institutions
1. Where an action is brought before the Court of Justice of the European Union against
a decision of a Union institution imposing a fine, other penalty or sanction under the TFEU or
the Euratom Treaty and until such time as all legal remedies have been exhausted, the debtor
shall either provisionally pay the amounts concerned on the bank account designated by the
accounting officer of the Commission or lodge a financial guarantee acceptable to the
accounting officer of the Commission. The guarantee shall be independent of the obligation to
pay the  a  fine, other penalty or sanction and shall be enforceable on demand. It shall
cover the claim as to principal and interest due as specified in Article 99(4)  that the debtor
shall pay in the case referred to in point (b) of paragraph 3 at the rate applied by the European
Central Bank to its principal refinancing operations, as published in the C series of the
Official Journal of the European Union, in force on the first calendar day of the month in
which the decision imposing a fine, other penalty or sanction has been adopted, increased by
one and a half percentage points, as from the deadline set in the decision of the Union
institution imposing a fine, other penalty or sanction  .
2. The Commission shall secure  may invest  the provisionally collected amounts by
having them invested in financial assets, thereby ensuring  prioritising  the  aim of 
security and liquidity of the monies  in accordance with the principle of sound financial
management  whilst also aiming at yielding a positive return.
3. After the exhaustion of all legal remedies and where the fine, other penalty or sanction
has been confirmed by the Court of Justice of the European Union, or where the decision
imposing such a fine, other penalty or sanction may no longer become subject to an appeal
before the Court of Justice of the European Union, one of the following measures shall be
taken:
(a) the provisionally collected amounts and the return on them shall be entered in
the budget in accordance with Article 108107(2);
(b) where a financial guarantee has been lodged, it shall be enforced and the
corresponding amounts entered in the budget.
Where the amount of the fine, other penalty or sanction has been increased by the Court of
Justice of the European Union, points (a) and (b) of the first subparagraph of this paragraph
shall apply up to the amounts of the original decision of the Union institution or, if applicable,
to the amount laid down in a former judgment by the Court of Justice of the European Union
in the same proceedings. The accounting officer of the Commission shall collect the amount
corresponding to the increase and the interest due as specified in Article 99(4), which shall be
entered in the budget.
EN 171 EN
4. After all legal remedies have been exhausted and where the fine, other penalty or
sanction has been cancelled or the amount has been reduced, one of the following measures
shall be taken:
(a) the provisionally collected amounts or, in the event of a reduction, the relevant part
thereof shall be repaid to the third party concerned;
(b) where a financial guarantee has been lodged, it shall be released accordingly.
 new
The amount or the relevant part thereof referred to in point (a) of the first subparagraph shall
be increased by interest at the rate applied by the European Central Bank to its principal
refinancing operations, as published in the C series of the Official Journal of the European
Union in force on the first calendar day of the month in which the decision imposing a fine,
other penalty or sanction was adopted, increased by one and a half percentage points.
 2018/1046
 new
In the cases referred to in point (a) of the first subparagraph, where the overall return on the
provisionally collected amount is negative, the loss incurred shall be deducted from the
amount to be repaid.
Article 110109
Compensatory interests
Without prejudice to Articles 99(2) and 117116(5), and for cases other than fines, other
penalties and sanctions as referred to in Articles 108107 and 109108, when an amount is to be
reimbursed following a judgment of the Court of Justice of the European Union or as a result
of an amicable settlement, the interest rate shall be the rate applied by the European Central
Bank to its principal refinancing operations, as published in the C series of the Official
Journal of the European Union on the first calendar day of each month. The interest rate shall
not be negative. The interest shall run from the date of payment of the amount to be
reimbursed until the date at which the reimbursement is due.
In cases where the overall interest rate would be negative it shall be set at zero percent.
CHAPTER 7
EXPENDITURE OPERATIONS
Article 111110
Financing decisions
1. A budgetary commitment shall be preceded by a financing decision adopted by the
Union institution or by the authority to which powers have been delegated by the Union
institution. The financing decisions shall be annual or multiannual.
EN 172 EN
The first subparagraph of this paragraph shall not apply in the case of appropriations for the
operations of each Union institution under its administrative autonomy that can be
implemented without a basic act in accordance with point (e) of Article 58(2), of
administrative support expenditure and of contributions to the Union bodies referred to in
Articles 70 and 71.
2. The financing decision shall at the same time constitute the annual or multiannual
work programme and shall be adopted, as appropriate, as soon as possible after the adoption
of the draft budget and in principle no later than 31 March of the year of implementation.
Where the relevant basic act provides for specific modalities for the adoption of a financing
decision or a work programme or both, those modalities shall be applied to the part of the
financing decision constituting the work programme, in compliance with the requirements of
that basic act. The part which constitutes the work programme shall be published on the
website of the Union institution concerned immediately after its adoption and prior to its
implementation. The financing decision shall indicate the total amount it covers and shall
contain a description of the actions to be financed. It shall specify:
(a) the basic act and the budget line;
(b) the objectives pursued and the expected results;
(c) the methods of implementation;
(d) any additional information required by the basic act for the work programme.
3. In addition to the elements referred to in paragraph 2, the financing decision shall set
out the following:
(a) for grants: the type of applicants targeted by the call for proposals or direct
award and the global budgetary envelope reserved for the grants;
(b) for procurement: the global budgetary envelope reserved for procurements;
(c) for contributions to Union trust funds referred to in Article 238234: the
appropriations reserved for the trust fund for the year together with the amounts
planned over its duration, from the budget as well as from other donors;
(d) for prizes: the type of participants targeted by the contest, the global budgetary
envelope reserved for the contest and a specific reference to prizes with a unit value
of EUR 1000000 or more;
(e) for financial instruments: the amount allocated to the financial instrument;
(f) in the event of indirect management: the person or entity implementing Union
funds pursuant to point (c) of the first subparagraph of Article 62(1) or the criteria to
be used to select the person or entity;
(g) for contributions to blending facilities or platforms: the amount allocated to the
blending facility or platform and the list of entities participating in the blending
facility or platform;
(h) for budgetary guarantees: the amount of annual provisioning and, where
applicable, the amount of the budgetary guarantee to be released.
4. The authorising officer by delegation may add any additional information considered
appropriate either in the respective financing decision constituting the work programme or in
any other document published on the website of the Union institution.
A multiannual financing decision shall be consistent with the financial programming referred
to in Article 41(2) and shall specify that the implementation of the decision is subject to the
EN 173 EN
availability of budget appropriations for the respective financial years after the adoption of the
budget or as provided for in the system of provisional twelfths.
5. Without prejudice to any specific provision of a basic act, any substantial change in a
financing decision already adopted shall follow the same procedure as the initial decision.
Article 112111
Expenditure operations
1. Every item of expenditure shall be committed, validated, authorised and paid.
At the end of the periods referred to in Article 115114, the unused balance of budgetary
commitments shall be decommitted.
When executing operations, the authorising officer responsible shall ensure that the
expenditure is in compliance with the Treaties, the budget, this Regulation, and other acts
adopted pursuant to the Treaties as well as with the principle of sound financial management.
2. Budgetary commitments shall be made and legal commitments entered into by the
same authorising officer, except in duly justified cases. In particular, in the field of crisis
management aid and humanitarian aid operations, legal commitments may be entered into by
Heads of Union delegations, or in their absence by their deputies, on the instruction of the
authorising officer responsible of the Commission who remains fully responsible, however,
for the underlying transaction. The personnel employed by the Commission in the field of
crisis management aid and humanitarian aid operations may sign legal commitments linked to
payments executed from imprest accounts of a value not exceeding EUR 2500.
The authorising officer responsible shall make a budgetary commitment before entering into a
legal commitment with third parties  , provisioning of financial liabilities referred to in
Article 215,  or transferring funds to a Union trust fund referred to in Article 238234.
The second subparagraph of this paragraph shall not apply:
(a) to legal commitments concluded following a declaration of a crisis situation in
the framework of a business continuity plan, in accordance with the procedures
adopted by the Commission or by any other Union institution under its
administrative autonomy;
(b) in the case of humanitarian aid operations, civil protection operations and crisis
management aid, if efficient delivery of the Union’s intervention requires that the
Union enter into a legal commitment with third parties immediately and if prior
booking of the individual budgetary commitment is not possible;.
 new
(c) to non-financial donations.
 2018/1046 (adapted)
 new
In the cases referred to in point (b) of the third subparagraph, the budgetary commitment shall
be booked without delay after entering into a legal commitment with third parties.
EN 174 EN
3. The authorising officer responsible shall validate expenditure by accepting that an
item of expenditure is charged to the budget, after having checked the supporting documents
attesting the creditor’s entitlement as per the conditions set in the legal commitment when
there is a legal commitment. For that purpose, the authorising officer responsible shall:
(a) verify the existence of the creditor’s entitlement;
(b) determine or verify the reality and the amount of the claim through the
endorsement ‘certified correct’;
(c) verify the conditions according to which payment is due.
Notwithstanding the first subparagraph, the validation of expenditure shall also apply to
interim or final reports not associated with a payment request in which case the impact on the
accounting system is limited to the general accounts.
4. The validation decision shall be expressed through electronically secured signature in
accordance with Article 150146 by the authorising officer, or by a technically competent
member of staff duly empowered by a formal decision of the authorising officer, or,
exceptionally, for paper workflow take the form of a stamp incorporating that signature.
With the endorsement ‘certified correct’ the authorising officer responsible, or a technically
competent member of staff duly empowered by the authorising officer responsible, shall
certify:
(a) for pre-financing: that the conditions required in the legal commitment for the
payment of the pre-financing are met;
(b) for interim and balance payments in contracts: that the services provided for in
the contract have been properly provided, the supplies properly delivered or that the
work has been properly carried out;
(c) for interim and balance payments in grants: that the action or work programme
carried out by the beneficiary is in all respects in compliance with the grant
agreement, including, where applicable that the costs declared by the beneficiary are
eligible.
In the case referred to in point (c) of the second subparagraph, cost estimates shall not be
deemed to comply with the eligibility conditions set out in Article 190186(3). The same
principle shall also apply to interim and final reports not associated to a payment request.
5. In order to authorise the expenditure, the authorising officer responsible shall, after
having verified that the appropriations are available, issue a payment order to instruct the
accounting officer to pay the amount of expenditure which was previously validated.
Where periodic payments are made with regard to services rendered, including rental services,
or goods delivered, the authorising officer may, subject to that officer’s risk analysis, order
the application of a direct debit system from an imprest account. The application of such a
system may also be ordered if it is specifically authorised by the accounting officer in
accordance with Article 86(3).
Article 113112
Types of budgetary commitments
1. Budgetary commitments shall fall into one of the following categories:
EN 175 EN
(a) individual: when the recipient and the amount of the expenditure are known
 or the budgetary commitment is made for provisioning of financial liabilities
referred to in Article 215  ;
(b) global: when at least one of the elements necessary to identify the individual
commitment is still not known;
(c) provisional: to cover routine management expenditure for the EAGF as
referred to in Article 11(2), and routine administrative expenditure where either the
amount or the final payees are not definitively known.
Notwithstanding point (c) of the first subparagraph, routine administrative expenditure
relating to Union delegations and Union representations may be covered by provisional
budgetary commitments also when the amount and final payee are known.
2. Budgetary commitments for actions extending over more than one financial year may
be broken down over several years into annual instalments only where the basic act so
provides or where they relate to administrative expenditure.
3. A global budgetary commitment shall be made on the basis of a financing decision.
The global budgetary commitment shall be made at the latest before the decision on the
recipients and amounts is taken and, where implementation of the appropriations concerned
involves the adoption of a work programme, at the earliest after that programme has been
adopted.
4. A global budgetary commitment shall be implemented either by the conclusion of a
financing agreement, itself providing for the subsequent entering into one or more legal
commitments, or by entering into one or more legal commitments  , or by provisioning of
financial liabilities referred to in Article 215  .
Financing agreements in the field of direct financial assistance to third countries, including
budget support, which constitute legal commitments may give rise to payments without
entering into other legal commitments.
Where the global budgetary commitment is implemented by the conclusion of a financing
agreement, the second subparagraph of paragraph 3 shall not apply.
5. Each individual legal commitment entered into following a global budgetary
commitment shall, prior to signature, be registered by the authorising officer responsible in
the central budgetary accounts and booked to the global budgetary commitment.
6. Provisional budgetary commitments shall be implemented by entering into one or
more legal commitments giving rise to an entitlement to subsequent payments. However, in
cases relating to expenditure on staff management, expenditure on members or former
members of a Union institution or expenditure on communication engaged in by Union
institutions for the coverage of Union events, or in the cases referred to in point 14.5 of
Annex I, they may be implemented directly by payments without entering into prior legal
commitments.
Article 114113
Commitments for EAGF appropriations
1. For each financial year, the EAGF appropriations shall include non-differentiated
appropriations for expenditure related to measures referred to in Article 5(2)4(1) of
Regulation (EU) 2021/2116No 1306/2013. Expenditure related to the measures referred to in
Article 5(3)4(2) and Article 76 of that Regulation, with the exception of measures financed
EN 176 EN
under non-operational technical assistance and contributions to executive agencies, shall be
covered by differentiated appropriations.
2. The Commission decisions fixing the amount of reimbursement of expenditure related
to the EAGF incurred by Member States  may  shall constitute global provisional
budgetary commitments, which shall not exceed the total appropriations entered in the budget
for the EAGF.
3. Global provisional budgetary commitments for the EAGF which have been made for a
financial year and which have not given rise to a commitment on specific budget lines by 1
February of the following financial year shall be decommitted in respect of the financial year
concerned.
4.  Where a global provisional budgetary commitment referred to in paragraph 2 is
constituted,  EExpenditure effected by the authorities and bodies referred to in the rules
relating to the EAGF shall, within two months of receipt of the statements sent by Member
States, be the subject of a commitment by chapter, article and item. Such commitments may
be made after the expiry of that two-month period where a procedure for a transfer of
appropriations concerning the relevant budget lines is necessary. Except where payment has
not yet been made by Member States or where eligibility is in doubt, the amounts shall be
charged as payments within the same two-month period.
The commitments referred to in the first subparagraph of this paragraph shall be deducted
from the global provisional budgetary commitment referred to in paragraph 21.
5. Paragraphs 2 and 3 shall apply subject to the examination and acceptance of the
accounts.
Article 115114
Time limits for commitments
1. Without prejudice to Articles 112111(2) and 269264(3), legal commitments relating to
individual or provisional budgetary commitments shall be entered into by 31 December of
year n, year n being the one in which the budgetary commitment was made.
2. Global budgetary commitments shall cover the total cost of the corresponding legal
commitments entered into  , or the amounts of the provisioning of financial liabilities
referred to in Article 215 made,  up to 31 December of year n+1.
Where the global budgetary commitment gives rise to the award of a prize referred to in Title
IX, the legal commitment referred to in Article 211207(4) shall be entered into by 31
December of year n+3.
In external actions, where the global budgetary commitment gives rise to a financing
agreement concluded with a third country, the financing agreement shall be concluded by 31
December of year n+1. In that case, the global budgetary commitment shall cover the total
costs of legal commitments implementing the financing agreement entered into within a
period of three years following the date of conclusion of the financing agreement.
However, in the following cases, the global budgetary commitment shall cover the total costs
of legal commitments entered into until the end of the period of implementation of the
financing agreement:
(a) multi-donor actions;
(b) blending operations;
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(c) legal commitments relating to  communication and visibility activities, 
audit and evaluation;
(d) the following exceptional circumstances:
(i) modifications made to legal commitments which have already been
entered into;
(ii) legal commitments that are to be entered into after early termination of
an existing legal commitment;
(iii) changes of the implementing entity.
3. The third and fourth subparagraphs of paragraph 2 shall not apply to the following
multiannual programmes that are implemented through split commitments  under  :
(a) the Instrument for Pre-accession Assistance established by Regulation (EU)
No 231/2014 of the European Parliament and of the Council73
;
(b) the European Neighbourhood Instrument established by Regulation (EU) No
232/2014 of the European Parliament and of the Council74
.
 new
(a) Regulation (EU) 2021/947 of the European Parliament and of the Council;
(b) Regulation (EU) 2021/1529 of the European Parliament and of the Council;
(c) Regulation (EU) 2021/1059 of the European Parliament and of the Council75
with
regard to external cooperation programmes;
(d) Decision (EU) 2021/1764 of the Council;
(e) Council Regulation (Euratom) 2021/948.
 2018/1046
In the cases referred to in the first subparagraph, the appropriations shall be automatically
decommitted by the Commission in accordance with sector-specific rules.
4. The individual and provisional budgetary commitments for actions extending over
more than one financial year shall, except in the case of staff expenditure, have a final date for
implementation set, in accordance with the conditions in the legal commitments to which they
refer, and taking into account the principle of sound financial management.
5. Any parts of budgetary commitments which have not been implemented by payments
six months after the final date for implementation shall be decommitted.
73
Regulation (EU) No 231/2014 of the European Parliament and of the Council of 11 March 2014
establishing an Instrument for Pre-accession Assistance (IPA II) (OJ L 77, 15.3.2014, p. 11).
74
Regulation (EU) No 232/2014 of the European Parliament and of the Council of 11 March 2014
establishing a European Neighbourhood Instrument (OJ L 77, 15.3.2014, p. 27).
75
Regulation (EU) 2021/1059 of the European Parliament and of the Council of 24 June 2021 on specific
provisions for the European territorial cooperation goal (Interreg) supported by the European Regional
Development Fund and external financing instruments (OJ L 231, 30.6.2021, p. 94).
EN 178 EN
6. The amount of a budgetary commitment for which no payment within the meaning of
Article 116115 has been made within two years of the entering into the legal commitment
shall be decommitted, except where that amount relates to a case under litigation before
judicial courts or arbitral bodies, where the legal commitment takes the form of a financing
agreement with a third country or where there are special provisions laid down in sector-
specific rules.
Article 116115
Types of payments
1. Payment of expenditure shall be made by the accounting officer within the limits of
the funds available.
2. Payment shall be made on production of proof that the relevant action is in accordance
with the contract, the agreement or the basic act and shall cover one or more of the following
operations:
(a) payment of the entire amount due;
(b) payment of the amount due in any of the following ways:
(i) pre-financing providing a float, which may be divided into a number of
payments in accordance with the principle of sound financial management;
such pre-financing amount shall be paid either on the basis of the contract, the
agreement or the basic act, or on the basis of supporting documents which
make it possible to check that the terms of the contract or agreement in
question are complied with;
(ii) one or more interim payments as a counterpart of a partial execution of
the action or partial performance of the contract or agreement, which may clear
pre-financing in whole or in part, without prejudice to the basic act;
(iii) one payment of the balance of the amounts due where the action is
completely executed, or the contract or agreement is completely performed;
(c) payment of a provision into the common provisioning fund established
pursuant to Article 216212.
The payment of the balance shall clear all preceding expenditure. A recovery order shall be
issued to recover unused amounts.
3. A distinction shall be made in budgetary accounting between the different types of
payment referred to in paragraph 2 at the time each payment is made.
4. The accounting rules referred to in Article 80 shall include the rules for clearing the
pre-financing in the accounts and for the acknowledgment of the eligibility of costs.
5. Pre-financing payments shall be cleared regularly by the authorising officer
responsible, according to the economic nature of the project and, at the latest, at the end of the
project. The clearing shall be performed on the basis of information on costs incurred or
confirmation of the conditions for payment being fulfilled in accordance with Article 126125
as validated by the authorising officer in accordance with Article 112111(3).
For grant agreements, contracts or contribution agreements above EUR 5000000, the
authorising officer shall obtain at each year-end at least the information needed to calculate a
reasonable estimate of the costs. That information shall not be used for clearing the pre-
EN 179 EN
financing, but may be used by the authorising officer and the accounting officer to comply
with Article 82(2).
For the purposes of the second subparagraph, appropriate provisions shall be included in the
legal commitments entered into.
Article 117116
Time limits for payments
1. Payments shall be made within:
(a) 90 calendar days for contribution agreements, contracts and grant agreements
involving technical services or actions which are particularly complex to evaluate
and for which payment depends on the approval of a report or a certificate;
(b) 60 calendar days for all other contribution agreements, contracts and grant
agreements for which payment depends on the approval of a report or a certificate;
(c) 30 calendar days for all other contribution agreements, contracts and grant
agreements.
2. The time allowed for making payments shall be understood to include validation,
authorisation and the payment of expenditure.
It shall begin to run from the date on which a payment request is received.
3. A payment request shall be registered by the authorised department of the authorising
officer responsible as soon as possible and is deemed to be received on the date it is
registered.
The date of payment is deemed to be the date on which the Union institution’s account is
debited.
A payment request shall include the following essential elements:
(a) the creditor’s identification;
(b) the amount;
(c) the currency;
(d) the date.
 new
An electronic invoice in public procurement shall include the following essential elements:
(a) process and invoice identifiers;
(b) the invoice period;
(c) contractor’s information;
(d) contracting authority’s information;
(e) contractor's tax representative information;
(f) contract reference;
(g) delivery details;
EN 180 EN
(h) payment instructions;
(i) allowance or charge information;
(j) invoice line item information;
(k) invoice totals;
(l) VAT breakdown (when applicable);
(m) currency.
 2018/1046
Where at least one essential element is missing, the payment request shall be rejected.
The creditor shall be informed in writing of a rejection and the reasons for it as soon as
possible and in any case within 30 calendar days from the date on which the payment request
was received.
4. The authorising officer responsible may suspend the time limit for payment where:
(a) the amount of the payment request is not due; or
(b) the appropriate supporting documents have not been produced.
If information comes to the notice of the authorising officer responsible which puts in doubt
the eligibility of expenditure in a payment request, he or she may suspend the time limit for
payment for the purpose of verifying, including by means of on-the-spot-checks, that the
expenditure is eligible. The remaining time allowed for payment shall begin to run from the
date on which the requested information or revised documents are received or the necessary
further verification, including on-the-spot checks, is carried out.
The creditors concerned shall be informed in writing of the reasons for a suspension.
5. Except in the case of Member States, the EIB and the EIF, on the expiry of the time
limits laid down in paragraph 1, the creditor shall be entitled to interest in accordance with the
following conditions:
(a) the interest rates shall be those referred to in Article 99(2);
(b) the interest shall be payable for the period elapsing from the calendar day
following expiry of the time limit for payment laid down in paragraph 1 up to the day
of payment.
However, in the event that the interest calculated in accordance with the first subparagraph is
lower than or equal to EUR 200, it shall be paid to the creditor only on a request submitted
within two months of receiving late payment.
6. Each Union institution shall submit to the European Parliament and Council a report
on the compliance with and the suspension of the time limits laid down in paragraphs 1 to 4 of
this Article. The report of the Commission shall be annexed to the summary of the annual
activity reports referred to in Article 74(9).
EN 181 EN
CHAPTER 8
INTERNAL AUDITOR
Article 118117
Appointment of the internal auditor
1. Each Union institution shall establish an internal audit function which shall be
performed in compliance with the relevant international standards. The internal auditor
appointed by the Union institution concerned shall be accountable to the latter for verifying
the proper operation of budget implementation systems and procedures. The internal auditor
shall not be the authorising officer or the accounting officer.
2. For the purposes of the internal auditing of the EEAS, Heads of Union delegations,
acting as authorising officers by subdelegation in accordance with Article 60(2), shall be
subject to the verifying powers of the internal auditor of the Commission for the financial
management subdelegated to them.
The internal auditor of the Commission shall also act as the internal auditor of the EEAS in
respect of the implementation of the section of the budget relating to the EEAS.
3. Each Union institution shall appoint its internal auditor in accordance with
arrangements adapted to its specific features and requirements. Each Union institution shall
inform the European Parliament and the Council of the appointment of its internal auditor.
4. Each Union institution shall determine, in accordance with its specific features and its
requirements, the scope of the mission of its internal auditor and shall lay down in detail the
objectives and procedures for the exercise of the internal audit function with due respect for
international internal audit standards.
5. Each Union institution may appoint as internal auditor, by virtue of their particular
competence, an official or other servant covered by the Staff Regulations selected from
nationals of Member States.
6. If two or more Union institutions appoint the same internal auditor they shall make the
necessary arrangements for the internal auditor to be declared liable for his or her actions as
laid down in Article 122121.
7. Each Union institution shall inform the European Parliament and Council when the
duties of its internal auditor are terminated.
Article 119118
Powers and duties of the internal auditor
1. The internal auditor shall advise his or her Union institution on dealing with risks, by
issuing independent opinions on the quality of management and control systems and by
issuing recommendations for improving the conditions of implementation of operations and
promoting sound financial management.
The internal auditor shall in particular be responsible for:
(a) assessing the suitability and effectiveness of internal management systems and
the performance of departments in implementing policies, programmes and actions
by reference to the risks associated with them;
EN 182 EN
(b) assessing the efficiency and effectiveness of the internal control and audit
systems applicable to each budget implementation operation.
2. The internal auditor shall perform his or her duties in relation to all the activities and
departments of the Union institution concerned. He or she shall enjoy full and unlimited
access to all information required to perform his or her duties, if necessary also on-the-spot
access, including in Member States and in third countries.
The internal auditor shall take note of the annual report of the authorising officers and any
other pieces of information identified.
3. The internal auditor shall report to the Union institution concerned on his or her
findings and recommendations. The Union institution concerned shall ensure that action is
taken with regard to recommendations resulting from audits.
Each Union institution shall consider whether the recommendations made in the reports of its
internal auditor are suitable for an exchange of best practices with other Union institutions.
4. The internal auditor shall submit to the Union institution concerned an annual internal
audit report indicating the number and type of internal audits carried out, the principal
recommendations made and the action taken with regard to those recommendations.
That annual internal audit report shall mention any systemic problems detected by the panel
set up pursuant to Article 146143 where it gives the opinion referred to in Article 93.
5. The internal auditor shall, during the elaboration of the report, particularly focus on
the overall compliance with the principles of sound financial management and performance,
and shall ensure that appropriate measures have been taken in order to steadily improve and
enhance their application.
6. Each year, the Commission shall, in the context of the discharge procedure and in
accordance with Article 319 TFEU, forward on request its annual internal audit report with
due regard to confidentiality requirements.
7. Each Union institution shall make available the contact details of its internal auditor to
any natural or legal person involved in expenditure operations, for the purposes of
confidentially contacting the internal auditor.
8. Each year each Union institution shall draft a report containing a summary of the
number and type of internal audits carried out, a synthesis of the recommendations made and
the action taken on those recommendations and forward it to the European Parliament and to
the Council as provided for in Article 253247.
9. The reports and findings of the internal auditor, as well as the report of the Union
institution concerned, shall be accessible to the public only after validation by the internal
auditor of the action taken for their implementation.
10. Each Union institution shall provide its internal auditor with the resources required for
the proper performance of the internal audit function and a mission charter detailing the tasks,
rights and obligations of its internal auditor.
Article 120119
Work programme of the internal auditor
1. The internal auditor shall adopt the work programme and shall submit it to the Union
institution concerned.
EN 183 EN
2. Each Union institution may ask its internal auditor to carry out audits not included in
the work programme referred to in paragraph 1.
Article 121120
Independence of the internal auditor
1. The internal auditor shall enjoy complete independence in the conduct of the audits.
Special rules applicable to the internal auditor shall be laid down by the Union institution
concerned and shall be such as to guarantee that the internal auditor is totally independent in
the performance of his or her duties, and to establish the internal auditor’s responsibility.
2. The internal auditor shall not be given any instructions nor be restricted in any way as
regards the performance of the functions which, by virtue of his or her appointment, are
assigned to him or her under this Regulation.
3. If the internal auditor is a member of staff, he or she shall exercise exclusive audit
functions in full independence and shall assume responsibility as laid down in the Staff
Regulations.
Article 122121
Liability of the internal auditor
Each Union institution alone, proceeding in accordance with this Article, may act to have its
internal auditor, as a member of staff, declared liable for his or her actions.
Each Union institution shall take a reasoned decision to open an investigation. That decision
shall be communicated to the interested party. The Union institution concerned may put in
charge of the investigation, under its direct responsibility, one or more officials of a grade
equal to or higher than that of the member of staff concerned. In the course of the
investigation, the views of the interested party shall be heard.
The investigation report shall be communicated to the interested party, who shall then be
heard by the Union institution concerned on the subject of that report.
On the basis of the report and the hearing, the Union institution concerned shall adopt either a
reasoned decision terminating the proceedings or a reasoned decision in accordance with
Articles 22 and 86 of and Annex IX to the Staff Regulations. Decisions imposing disciplinary
measures or financial penalties shall be notified to the interested party and communicated, for
information purposes, to other Union institutions and the Court of Auditors.
The interested party may bring an action in respect of such decisions before the Court of
Justice of the European Union, as provided for in the Staff Regulations.
Article 123122
Action before the Court of Justice of the European Union
Without prejudice to the remedies allowed by the Staff Regulations, the internal auditor may
bring an action directly before the Court of Justice of the European Union in respect of any
act relating to the performance of his or her duties as internal auditor. He or she shall lodge
such an action within three months running from the calendar day on which the act in
question came to his or her knowledge
Such actions shall be investigated and heard in accordance with Article 91(5) of the Staff
Regulations.
EN 184 EN
Article 124123
Internal audit progress committees
1. Each Union institution shall establish an internal audit progress committee tasked with
ensuring the independence of the internal auditor, monitoring the quality of the internal audit
work and ensuring that internal and external audit recommendations are properly taken into
account and followed up by its services.
2. The composition of the internal audit progress committee shall be decided by each
Union institution taking into account its organisational autonomy and the importance of
independent expert advice.
TITLE V
COMMON RULES
CHAPTER 1
RULES APPLICABLE TO DIRECT, INDIRECT AND SHARED MANAGEMENT
Article 125124
Scope
With the exception of Article 141138, references in this Title to legal commitments shall be
construed as references to legal commitments, framework contracts and financial framework
partnership agreements.
Article 126125
Forms of Union contribution
1. Union contributions under direct, shared and indirect management shall help achieve a
Union policy objective and the results specified and may take any of the following forms:
(a) financing not linked to the costs of the relevant operations based on:
(i) the fulfilment of conditions set out in sector-specific rules or
Commission decisions; or
(ii) the achievement of results measured by reference to previously set
milestones or through performance indicators;
(b) reimbursement of eligible costs actually incurred;
(c) unit costs, which cover all or certain specific categories of eligible costs which
are clearly identified in advance by reference to an amount per unit;
(d) lump sums, which cover in global terms all or certain specific categories of
eligible costs which are clearly identified in advance;
(e) flat-rate financing, which covers specific categories of eligible costs, which are
clearly identified in advance, by applying a percentage;
(f) a combination of the forms referred to in points (a) to (e).
EN 185 EN
Union contributions under point (a) of the first subparagraph of this paragraph shall, in direct
and indirect management, be established in accordance with Article 185181, sector-specific
rules or a Commission decision and, in shared management, in accordance with sector-
specific rules. Union contributions under points (c), (d) and (e) of the first subparagraph of
this paragraph shall, in direct and indirect management, be established in accordance with
Article 185181 or sector-specific rules and, in shared management, in accordance with sector-
specific rules.
2. When determining the appropriate form of a contribution, the potential recipients’
interests and accounting methods shall be taken into account to the greatest extent possible.
3. The authorising officer responsible shall report on financing not linked to costs
pursuant to points (a) and (f) of the first subparagraph of paragraph 1 of this Article in the
annual activity report referred to in Article 74(9).
Article 127126
Cross-reliance on assessments
The Commission may rely in full or in part on assessments made by itself or other entities,
including donors, insofar as such assessments were made on the compliance with conditions
equivalent to those set out in this Regulation for the applicable method of implementation. To
that end, the Commission shall promote the recognition of internationally accepted standards
or international best practices.
Article 128127
Cross-reliance on audits
Without prejudice to existing possibilities for carrying out further audits, where an audit based
on internationally accepted audit standards providing reasonable assurance has been
conducted by an independent auditor on the financial statements and reports setting out the
use of a Union contribution, that audit shall form the basis of the overall assurance, as further
specified, where appropriate, in sector-specific rules, provided that there is sufficient evidence
of the independence and competence of the auditor. To that end, the report of the independent
auditor and the related audit documentation shall be made available on request to the
European Parliament, the Commission, the Court of Auditors and the audit authorities of
Member States.
Article 129128
Use of already available information
In order to avoid asking persons and entities receiving Union funds for the same information
more than once, information already available at Union institutions, managing authorities or
other bodies and entities implementing the budget shall be used to the extent possible.
Article 130129
Cooperation for protection of the financial interests of the Union
1. Any person or entity receiving Union funds shall fully cooperate in the protection of
the financial interests of the Union and shall, as a condition for receiving the funds, grant the
necessary rights and access required for the authorising officer responsible, for EPPO in
respect of those Member States participating in enhanced cooperation pursuant to Regulation
EN 186 EN
(EU) 2017/1939, for OLAF, for the Court of Auditors, and, where appropriate, for the
relevant national authorities, to comprehensively exert their respective competences. In the
case of OLAF, such rights shall include the right to carry out investigations, including on-the-
spot checks and inspections, in accordance with Regulation (EU, Euratom) No 883/2013 of
the European Parliament and of the Council76
.
2. Any person or entity receiving Union funds under direct and indirect management
shall agree in writing to grant the necessary rights as referred to in paragraph 1 and shall
ensure that any third parties involved in the implementation of Union funds grant equivalent
rights.
 new
Article 131
Partial applicability of the exclusion system to shared management
The exclusion system shall be applicable in the context of Union funds disbursed pursuant to
Article 62(1)(b), with regards to any person or entity applying for or receiving these Union
funds, under the conditions set out in Article 139(2) of Section 2 of Chapter 2 of Title V.
 2018/1046 (adapted)
 new
CHAPTER 2
RULES APPLICABLE TO DIRECT AND INDIRECT MANAGEMENT
SECTION 1
RULES ON PROCEDURES AND MANAGEMENT
Article 132130
Financial framework partnerships
1. The Commission may establish financial framework partnership agreements for a
long-term cooperation with persons and entities implementing Union funds pursuant to point
(c) of the first subparagraph of Article 62(1) or with beneficiaries. Without prejudice to point
(c) of paragraph 4 of this Article, financial framework partnership agreements shall be
reviewed at least once during the term of every multiannual financial framework.
Contribution agreements or grant agreements may be signed under such agreements.
76
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 L 248, 18.9.2013, p. 1).
EN 187 EN
2. The purpose of a financial framework partnership agreement shall be to facilitate the
achievement of policy objectives of the Union by stabilising the contractual terms of the
cooperation. The financial framework partnership agreement shall specify the forms of
financial cooperation and shall include an obligation to set out, in the specific agreements
signed under the financial framework partnership agreement, arrangements for monitoring the
achievement of specific objectives. Those agreements shall also, on the basis of the results of
an ex ante assessment, indicate whether the Commission may rely on the systems and the
procedures of the persons or entities implementing Union funds pursuant to point (c) of the
first subparagraph of Article 62(1) or of beneficiaries, including audit procedures.
3. With a view to optimising costs and benefits of audits and facilitate coordination, audit
or verification agreements may be concluded with persons and entities implementing Union
funds pursuant to point (c) of the first subparagraph of Article 62(1) or with beneficiaries.
Such agreements shall be without prejudice to Articles 128127 and 130129.
4. In the case of financial framework partnerships implemented through specific grants:
(a) the financial framework partnership agreement shall, in addition to paragraph
2, specify:
(i) the nature of the actions or work programmes foreseen;
(ii) the procedure for awarding specific grants, in compliance with the
principles and procedural rules in Title VIII;
(b) the financial framework partnership agreement and the specific grant
agreement taken as a whole shall comply with the requirements of Article 205201;
(c) the duration of the financial framework partnership shall not exceed four years
save in duly justified cases which are clearly indicated in the annual activity report
referred to in Article 74(9);
(d) the financial framework partnership shall be implemented in compliance with
the principles of transparency and equal treatment of applicants;
(e) the financial framework partnership shall be treated as a grant with regard to
programming, ex ante publication and award;
(f) specific grants based on the financial framework partnership shall be subject to
the ex post publication procedures set out in Article 38.
5. A financial framework partnership agreement implemented through specific grants
may provide for the reliance on the systems and the procedures of the beneficiary in
accordance with paragraph 2 of this Article, where those systems and procedures have been
assessed in accordance with Article 158154(2), (3) and (4). In such a case, point (d) of Article
200196(1), point (d), shall not apply. Where the procedures of the beneficiary for providing
financing to third parties referred to in point (d) of the first subparagraph of Article
158(4)154(4), first subparagraph, point (d), were positively assessed by the Commission,
Articles 208204 and 209205 shall not apply.
6. In the case of financial framework partnership agreement implemented through
specific grants the verification of the financial and operational capacity referred to in Article
198 202 shall be performed before signature of the financial framework partnership
agreement. The Commission may rely on an equivalent verification of the financial and
operational capacity carried out by other donors.
EN 188 EN
7. In the case of financial framework partnerships implemented through contribution
agreements, the financial framework partnership agreement and the contribution agreement
taken as a whole shall comply with Article 130129 and Article 159(8)155(6).
Article 133131
Suspension, termination and reduction
1. Where an award procedure has been subject to irregularities or fraud, the authorising
officer responsible shall suspend the procedure and may take any necessary measures,
including the cancellation of the procedure. The authorising officer responsible shall inform
OLAF immediately of suspected cases of  irregularities or  fraud.
2. Where, after the award, the award procedure proves to have been subject to
irregularities or fraud, the authorising officer responsible may:
(a) refuse to enter into the legal commitment or cancel the award of a prize;
(b) suspend payments  , or delivery  ;
(c) suspend the implementation of the legal commitment;
(d) where appropriate, terminate the legal commitment in whole or with regard to
one or more recipients.
3. The authorising officer responsible may suspend payments or  delivery or  the
implementation of the legal commitment where:
(a) the implementation of the legal commitment proves to have been subject to
irregularities, fraud or breach of obligations;
(b) it is necessary to verify whether presumed irregularities, fraud or breach of
obligations have actually occurred;
(c) irregularities, fraud or breach of obligations call into question the reliability or
effectiveness of the internal control systems of a person or entity implementing
Union funds pursuant to point (c) of the first subparagraph of Article 62(1), first
subparagraph, point (c), or the legality and regularity of the underlying transactions.
Where the presumed irregularities, fraud or breach of obligations referred to in point (b) of the
first subparagraph are not confirmed, the implementation or payments  or delivery  shall
resume as soon as possible.
The authorising officer responsible may terminate the legal commitment in whole or with
regard to one or more recipients in the cases referred to in points (a) and (c) of the first
subparagraph.
4. In addition to measures referred to in paragraph 2 or 3, the authorising officer
responsible may reduce the grant, the prize, the contribution under the contribution agreement
 , the non-financial donation  or the price due under a contract in proportion to the
seriousness of the irregularities, fraud or of the breach of obligations, including where the
activities concerned were not implemented or were implemented poorly, partially or late.
In the case of financing referred to in point (a) of the first subparagraph of Article 126125(1),
first subparagraph, point (a), the authorising officer responsible may reduce the contribution
proportionally if the results have been achieved poorly, partially or late or the conditions have
not been fulfilled.
EN 189 EN
5. Points (b), (c) and (d) of paragraph 2 and paragraph 3 shall not apply to applicants in a
contest for prizes.
Article 134132
Record-keeping  and updating of postal and electronic addresses by recipients 
1. Recipients shall keep records and supporting documents, including statistical records
and other records pertaining to the funding, as well as records and documents in an electronic
format, for five years following the payment of the balance or, in the absence of such
payment, the transaction. This period shall be three years where the funding is of an amount
lower than or equal to EUR 60000.
2. Records and documents pertaining to audits, appeals, litigation, the pursuit of claims
relating to legal commitments or pertaining to OLAF investigations shall be retained until
such audits, appeals, litigation, pursuit of claims or investigations have been closed. For
records and documents pertaining to OLAF investigations, the obligation to retain shall apply
once those investigations have been notified to the recipient.
3. Records and documents shall be kept either in the form of the originals, or certified
true copies of the originals, or on commonly accepted data carriers including electronic
versions of original documents or documents existing in electronic version only. Where
electronic versions exist, no originals shall be required where such documents meet the
applicable legal requirements in order to be considered as equivalent to originals and to be
relied on for audit purposes.
 new
4. Recipients shall inform the Authorising Officer of any change in their postal and electronic
addresses. This obligation shall continue to apply in the period of five years following the
payment of the balance or, in the absence of such payment, the transaction. This period shall
be three years where the funding is of an amount lower than or equal to EUR 60 000.
 2018/1046
Article 135133
Adversarial procedure and means of redress
1. Before adopting any measure adversely affecting the rights of a participant or a
recipient the authorising officer responsible shall ensure that the participant or the recipient
has been given the opportunity to submit observations.
 new
The first subparagraph shall not apply to award procedures, unless the participant was rejected
based on points (b) or (c) of the first subparagraph of Article 144(1).
EN 190 EN
 2018/1046
2. Where a measure of an authorising officer adversely affects the rights of a participant
or a recipient, the act establishing that measure shall contain an indication of the available
means of administrative and/or judicial redress for challenging it.
Article 136134
Interest rate rebates and guarantee fee subsidies
1. Interest rate rebates and guarantee fee subsidies shall be provided in accordance with
Title X where they are combined in a single measure with financial instruments.
2. Where interest rate rebates and guarantee fee subsidies are not combined in a single
measure with financial instruments they may be provided in accordance with Title VI or VIII.
 new
Article 137
Protection of security and public order
1. Conditions for participation in Union award procedures shall comply with any
international obligations or market access commitments of the Union in international
agreements and shall not unduly restrict competition.
2. Where necessary and duly justified, the Commission shall indicate, in the financing
decision referred to in Article 111, that specific award procedures affect security or public
order, in particular concerning strategic assets and interests of the Union and/or its Member
States, including the protection of the integrity of digital infrastructure, communication and
information systems, and related supply chains. Where no financing decision is required in
accordance with the second subparagraph of Article 111(1), this shall be set out by the
authorising officer responsible in the documents related to the award procedure.
3. For the protection of security or public order, the authorising officer responsible may
set specific conditions applicable to the award procedures and the legal commitments as
referred to in Article 125. Any conditions shall be subject to paragraphs 1 and 2, and shall be
strictly limited to what is necessary to protect security or public order of the Union and/or its
Member States.
The specific conditions may apply to participation in award procedures and to the full life
cycle of the resulting legal commitment and may concern:
(a) the entity, in particular the criteria for access to the procedure or eligibility based on
the country of establishment of the participants, including the contractor or beneficiary and
the affiliated entities and any subcontractors, as well as with respect to direct or indirect
control of any of those participants by public or private entities of a third country;
(b) the activity, in particular with respect to the country of origin of the equipment, goods,
supplies or services, as well as with respect to the place of performance, which may be limited
to Member States;
EN 191 EN
(c) additional security requirements for the entities and activities, in particular conditions
based on a security risk assessment of the equipment, goods, supplies or services,
manufacturer, contractor, beneficiary, the affiliated entities or any subcontractors.
Any conditions provided for in a basic act may complement these specific conditions.
 2018/1046
 new
SECTION 2
EARLY-DETECTION AND EXCLUSION SYSTEM
Article 138135
Protection of the financial interests of the Union by means of detection of risks,
exclusion and imposition of financial penalties
1. In order to protect the financial interests of the Union, the Commission shall set up
and operate an early-detection and exclusion system.
The purpose of such a system shall be to facilitate:
(a) the early detection of persons or entities referred to in paragraph 2, which pose
a risk to the financial interests of the Union;
(b) the exclusion of persons or entities referred to in paragraph 2, which are in one
of the exclusion situations referred to in Article 139136(1);
(c) the imposition of a financial penalty on a recipient pursuant to Article 141138.
2.  In direct and indirect management,  tThe early-detection and exclusion system
shall apply to:
(a) participants and recipients;
(b) entities on whose capacity the candidate or tenderer intends to rely or
subcontractors of a contractor;
(c) any person or entity receiving Union funds where the budget is implemented
pursuant to point (c) of the first subparagraph of Article 62(1), first subparagraph,
point (c), and to Article 158154(4) on the basis of information notified in accordance
with Article 159(8)155(6);
 new
(d) guarantors;
 2018/1046
(d) any person or entity receiving Union funds under financial instruments
exceptionally implemented in accordance with point (a) of the first subparagraph of
Article 62(1);
EN 192 EN
(e) participants or recipients on which entities implementing the budget in
accordance with Article 63 have provided information, as transmitted by Member
States in accordance with sector-specific rules, in accordance with point (d) of
Article 145142(2), point (d);
(f) sponsors as referred to in Article 26;.
 new
(g) beneficial owners and any affiliate of the person or entity excluded as referred to in
Article 139(6);
(h) natural persons as referred to in Article 139(5), points (a) to (c);
(i) any person or entity receiving funds through any forms, including non-repayable
financial support or loans or both, where the budget is implemented pursuant to
Article 62(1), first subparagraph, point (a), with Member States. In such case, Article
139(2) shall apply.
For the purpose of the first subparagraph, point (i), persons or entities receiving funds shall
include final recipients of funds, contractors, sub-contractors and the beneficial owners.
This is without prejudice of Article 158(7) and the rules laid down in contribution
agreements, financing agreements and guarantee agreements, in the case of persons
or entities receiving Union funds where the budget is implemented pursuant to
Article 62(1), first subparagraph, point (c).
In shared management, the exclusion system shall apply to:
(j) any person or entity applying for funding under a programme in shared
management, selected for such funding, or receiving such funding;
(k) entities on whose capacity the person or entity referred to in point (j) intends to
rely, or subcontractors of such person or entity;
(l) beneficial owners and affiliated entities of the person or entity referred to in point
(j).
 2018/1046
 new
3. The decision to register information concerning an early detection of the risks referred
to in point (a) of the second subparagraph of paragraph 1 of this Article, to exclude persons or
entities referred to in paragraph 2 and/or to impose a financial penalty on a recipient shall be
taken by the authorising officer responsible. Information related to such decisions shall be
registered in the database referred to in Article 145142(1). Where such decisions are taken on
the basis of Article 139(5)136(4), the information registered in the database shall include the
information concerning the persons referred to in that paragraph.
4. The decision to exclude persons or entities referred to in paragraph 2 of this Article or
to impose financial penalties on a recipient shall be based on a final judgment or, in the
exclusion situations referred to in Article 139136(1), on a final administrative decision, or on
a preliminary classification in law by the panel referred to in Article 146143 in the situations
referred to in Article 139(3)136(2) in order to ensure a centralised assessment of those
EN 193 EN
situations. In the cases referred to in Article 144141(1), the authorising officer responsible
shall reject a participant from a given award procedure.
Without prejudice to Article 139(7) and (8)136(5), the authorising officer responsible may
take a decision to exclude a participant or recipient and/or to impose a financial penalty on a
recipient and a decision to publish the related information, on the basis of a preliminary
classification as referred to in Article 139(3)136(2), only after having obtained a
recommendation of the panel referred to in Article 146143.
Article 139136
Exclusion criteria and decisions on exclusions
1. The authorising officer responsible shall exclude a person or entity referred to in
Article 138135(2) from participating in award procedures governed by this Regulation or
from being selected for implementing Union funds where that person or entity is in one or
more of the following exclusion situations:
(a) the person or entity is bankrupt, subject to insolvency or winding-up
procedures, its assets are being administered by a liquidator or by a court, it is in an
arrangement with creditors, its business activities are suspended, or it is in any
analogous situation arising from a similar procedure provided for under Union or
national law;
(b) it has been established by a final judgment or a final administrative decision
that the person or entity is in breach of its obligations relating to the payment of taxes
or social security contributions in accordance with the applicable law;
(c) it has been established by a final judgment or a final administrative decision
that the person or entity is guilty of grave professional misconduct by having violated
applicable laws or regulations or ethical standards of the profession to which the
person or entity belongs, or by having engaged in any wrongful conduct which has
an impact on its professional credibility where such conduct denotes wrongful intent
or gross negligence, including, in particular, any of the following:
(i) fraudulently or negligently misrepresenting information required for
the verification of the absence of grounds for exclusion or the fulfilment of
eligibility or selection criteria or in the implementation of the legal
commitment;
(ii) entering into agreement with other persons or entities with the aim of
distorting competition;
(iii) violating intellectual property rights;
(iv)  unduly influence or  attempting to  unduly  influence the
decision-making of the authorising officer responsible during the award
procedure  process to obtain Union funds by taking advantage, through
misrepresentation, of a conflict of interest involving any financial actors or
other persons referred to in paragraph 1 of Article 61 ;
(v) attempting to obtain confidential information that may confer upon it
undue advantages in the award procedure;
EN 194 EN
 new
(vi) incitement to discrimination, hatred or violence against a group of persons or a
member of a group where such misconduct has an impact on the person or
entity’s integrity which negatively affects or concretely risks affecting the
performance of the legal commitment;
 2018/1046 (adapted)
(d) it has been established by a final judgment that the person or entity is guilty of
any of the following:
(i) fraud, within the meaning of Article 3 of Directive (EU) 2017/1371 of
the European Parliament and of the Council77
and Article 1 of the Convention
on the protection of the European Communities’ financial interests, drawn up
by the Council Act of 26 July 199578
;
(ii) corruption, as defined in Article 4(2) of Directive (EU) 2017/1371 or
active corruption within the meaning of Article 3 of the Convention on the
fight against corruption involving officials of the European Communities or
officials of Member States of the European Union, drawn up by the Council
Act of 26 May 199779
, or conduct referred to in Article 2(1) of Council
Framework Decision 2003/568/JHA80
, or corruption as defined in other
applicable laws;
(iii) conduct related to a criminal organisation as referred to in Article 2 of
Council Framework Decision 2008/841/JHA81
;
(iv) money laundering or terrorist financing within the meaning of Article
1(3), (4) and (5) of Directive (EU) 2015/849 of the European Parliament and of
the Council82
;
(v) terrorist offences or offences linked  related  to terrorist
activities, as defined in Articles 31 and 123 of Directive 2017/541 of the
European Parliament and of the Council83
Council Framework Decision
77
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).
78
OJ C 316, 27.11.1995, p. 48.
79
OJ C 195, 25.6.1997, p. 1.
80
Council Framework Decision 2003/568/JHA of 22 July 2003 on combating corruption in the private
sector (OJ L 192, 31.7.2003, p. 54).
81
Council Framework Decision 2008/841/JHA of 24 October 2008 on the fight against organised crime
(OJ L 300, 11.11.2008, p. 42).
82
Directive (EU) 2015/849 of the European Parliament and of the Council of 20 May 2015 on the
prevention of the use of the financial system for the purposes of money laundering or terrorist
financing, amending Regulation (EU) No 648/2012 of the European Parliament and of the Council, and
repealing Directive 2005/60/EC of the European Parliament and of the Council and Commission
Directive 2006/70/EC (OJ L 141, 5.6.2015, p. 73).
83
Directive (EU) 2017/541 of the European Parliament and of the Council of 15 March 2017 on
combating terrorism and replacing Council Framework Decision 2002/475/JHA and amending Council
Decision 2005/671/JHA (OJ L 88, 31.3.2017, p. 6).
EN 195 EN
2002/475/JHA 84
, respectively, or inciting, aiding, abetting or attempting to
commit such offences, as referred to in Article 4 of that Decision;
(vi) child labour or other offences concerning trafficking in human beings
as referred to in Article 2 of Directive 2011/36/EU of the European Parliament
and of the Council85
;
(e) the person or entity has shown significant deficiencies in complying with main
obligations in the implementation of a legal commitment financed by the budget
which has:
(i) led to the early termination of a legal commitment;
(ii) led to the application of liquidated damages or other contractual
penalties; or
(iii) been discovered by an authorising officer, OLAF or the Court of
Auditors following checks, audits or investigations;
(f) it has been established by a final judgment or final administrative decision that
the person or entity has committed an irregularity within the meaning of Article 1(2)
of Council Regulation (EC, Euratom) No 2988/9586
;
(g) it has been established by a final judgment or final administrative decision that
the person or entity has created an entity in a different jurisdiction with the intent to
circumvent fiscal, social or any other legal obligations in the jurisdiction of its
registered office, central administration or principal place of business;
(h) it has been established by a final judgment or final administrative decision that
an entity has been created with the intent referred to in point (g);.
 new
(i) the entity or person has resisted an investigation, check or audit carried out by an
authorising officer or its representative or auditor, OLAF, EPPO, or the Court of
Auditors. It shall be considered that the person or entity resists an investigation,
check or audit when it carries out actions with the goal or effect of preventing,
hindering or delaying the conduct of any of the activities needed to perform the
investigation, check or audit. Such actions shall include, in particular, intentionally
and without proper justification refusing to grant the necessary access to its premises
or any other areas used for business purposes, concealing or refusing to disclose
information or providing false information.
2. The authorising officer responsible shall exclude a person or entity referred to in
Article 138(2)(i), (j), (k) and (l) where that person or entity is in one or more of the exclusion
situations referred to in point (iv) of Article 139(1)(c) or points (d) of Article 139(1). In the
84
Directive (EU) 2017/541 of the European Parliament and of the Council of 15 March 2017 on
combating terrorism and replacing Council Framework Decision 2002/475/JHA and amending Council
Decision 2005/671/JHA (OJ L 88, 31.3.2017, p. 6–21)
85
Directive 2011/36/EU of the European Parliament and of the Council of 5 April 2011 on preventing and
combating trafficking in human beings and protecting its victims, and replacing Council Framework
Decision 2002/629/JHA (OJ L 101, 15.4.2011, p. 1).
86
Council Regulation (EC, Euratom) No 2988/95 of 18 December 1995 on the protection of the European
Communities financial interests (OJ L 312, 23.12.1995, p. 1).
EN 196 EN
absence of a final judgment or a final administrative decision, the decision shall be taken on
the basis of a preliminary classification in law of a conduct as referred to in those points,
having regard to the established facts and findings under Article 139, paragraph 3, fourth
subparagraph, points (a) and (d), contained in the recommendation of the panel referred to in
Article 146.
Before making the preliminary classification in law, the panel referred to in Article 146 shall
give the Member State the opportunity to submit observations.
Without prejudice to Article 63(2), the Member State shall ensure that payments applications
related to a person or entity that is in an exclusion situation, established in accordance with
Article 139(1), point (a), are not submitted to the Commission for reimbursement.
 2018/1046 (adapted)
 new
32. In the absence of a final judgment or, where applicable, a final administrative decision in
the cases referred to in points (c), (d), (f), (g) and (h) of paragraph 1 of this Article, or in the
case referred to in points (e)  and (i)  of paragraph 1 of this Article, the authorising officer
responsible shall exclude a person or entity referred to in Article 138135(2) on the basis of a
preliminary classification in law of a conduct as referred to in those points, having regard to
established facts or other findings contained in the recommendation of the panel referred to in
Article 146143.
The preliminary classification referred to in the first subparagraph of this paragraph does not
prejudge the assessment of the conduct of the person or entity referred to in Article 138135(2)
concerned by the competent authorities of Member States under national law. The authorising
officer responsible shall review his or her decision to exclude the person or entity referred to
in Article 138135(2) and/or to impose a financial penalty on a recipient without delay
following the notification of a final judgment or a final administrative decision. In cases
where the final judgment or the final administrative decision does not set the duration of the
exclusion, the authorising officer responsible shall set that duration on the basis of established
facts and findings and having regard to the recommendation of the panel referred to in Article
146143.
Where such final judgment or final administrative decision holds that the person or entity
referred to in Article 138135(2) is not guilty of the conduct subject to a preliminary
classification in law, on the basis of which that person or entity has been excluded, the
authorising officer responsible shall, without delay, bring an end to that exclusion and/or
reimburse, as appropriate, any financial penalty imposed.
The facts and findings referred to in the first subparagraph shall include, in particular:
(a) facts established in the context of audits or investigations carried out by EPPO
in respect of those Member States participating in enhanced cooperation pursuant to
Regulation (EU) 2017/1939, the Court of Auditors, OLAF or the internal auditor, or
any other check, audit or control performed under the responsibility of the
authorising officer;
(b) non-final administrative decisions which may include disciplinary measures
taken by the competent supervisory body responsible for the verification of the
application of standards of professional ethics;
EN 197 EN
(c) facts referred to in decisions of persons and entities implementing Union funds
pursuant to point (c) of the first subparagraph of Article 62(1);
(d) information transmitted in accordance with point (d) of Article 145142(2),
point (d)  , as well as facts and findings established in the context of administrative
or judicial proceedings at national level as to the presence of the exclusion situations
referred to in point (iv) of Article 139(1), point (c), or Article 139(1), points (d), 
by entities implementing Union funds pursuant to point (b) of the first subparagraph
of Article 62(1), first subparagraph, point (b);
(e) decisions of the Commission relating to the infringement of Union competition
law or of a national competent authority relating to the infringement of Union or
national competition law.
43. Any decision of the authorising officer responsible taken under Articles 138135 to
145142 or, where applicable, any recommendation of the panel referred to in Article 146143,
shall be made in compliance with the principle of proportionality, in particular taking into
account:
(a) the seriousness of the situation, including the impact on the financial interests
and image of the Union;
(b) the time which has elapsed since the relevant conduct;
(c) the duration of the conduct and its recurrence;
(d) whether the conduct was intentional or the degree of negligence shown;
(e) in the cases referred to in point (b) of paragraph 1, whether a limited amount is
at stake;
(f) any other mitigating circumstances, such as:
(i) the degree of collaboration of the person or entity referred to in Article
138135(2) concerned with the relevant competent authority and the
contribution of that person or entity to the investigation as recognised by the
authorising officer responsible; or
(ii) the disclosure of the exclusion situation by means of a declaration as
referred to in Article 140137(1);.  or 
 new
(iii) the measures taken by the Member State against the person or entity pursuant
to Article 63(2).
 2018/1046 (adapted)
 new
54. The authorising officer responsible shall exclude a person or entity referred to in
Article 138135(2) where:
(a) a natural or legal person who is a member of the administrative, management
or supervisory body of the person or entity referred to in Article 138135(2), or who
has powers of representation, decision or control with regard to that person or entity,
EN 198 EN
is in one or more of the situations referred to in points (c) to (h  i  ) of paragraph
1 of this Article;
(b) a natural or legal person that assumes unlimited liability for the debts of the
person or entity referred to in Article 138135(2) is in one or more of the situations
referred to in point (a) or (b) of paragraph 1 of this Article;
(c) a natural person who is essential for the award or for the implementation of the
legal commitment is in one or more of the situations referred to in points (c) to (h
 i  ) of paragraph 1  of this Article  .
 new
The authorising officer responsible shall ensure that the natural person that is in one or more
of the situations referred to in the first subparagraph, is excluded.
6. When a person or entity referred to in Article 138(2), points (a) to (f) and (h) to (k), is
excluded, the authorising officer responsible may also exclude or impose a financial penalty
on the beneficial owner or any affiliate of the excluded entity. Any decision of the authorising
officer responsible or, where applicable, any recommendation of the panel referred to in
Article 146, shall take into consideration whether (i) the excluded entity has a functional
independence from its affiliate and from the beneficial owner; (ii) the misconduct of the
excluded entity is not due to a failure to supervise or to maintain adequate controls; (iii) the
excluded entity has taken a commercial decision without the influence of any affiliate or of
the beneficial owner.
 2018/1046
75. In the cases referred to in paragraph 32 of this Article, the authorising officer responsible
may exclude a person or entity referred to in Article 138135(2) provisionally without the prior
recommendation of the panel referred to in Article 146143, where their participation in an
award procedure or their selection for implementing Union funds would constitute a serious
and imminent threat to the financial interests of the Union. In such cases, the authorising
officer responsible shall immediately refer the case to the panel referred to in Article 146143
and shall take a final decision no later than 14 days after having received the recommendation
of the panel.
 new
8. At the request of the authorising officer, and where the nature or the circumstances of
the case requires it, a referral for a recommendation of the panel referred in Article 146 may
be treated by means of expedited procedure, without prejudice to the right to be heard of the
person or entity concerned.
 2018/1046
96. The authorising officer responsible, having regard, where applicable, to the
recommendation of the panel referred to in Article 146143, shall not exclude a person or
EN 199 EN
entity referred to in Article 138135(2) from participating in an award procedure or from being
selected for implementing Union funds where:
(a) the person or entity has taken remedial measures as specified in paragraph 7 of
this Article, to an extent that is sufficient to demonstrate its reliability. This point
shall not apply in the case referred to in point (d) of paragraph 1 of this Article;
(b) it is indispensable to ensure the continuity of service, for a limited duration and
pending the adoption of remedial measures specified in paragraph 7 of this Article;
(c) such an exclusion would be disproportionate on the basis of the criteria
referred to in paragraph 3 of this Article.
In addition, point (a) of paragraph 1 of this Article shall not apply in the case of the purchase
of supplies on particularly advantageous terms from either a supplier which is definitively
winding up its business activities or the liquidators in an insolvency procedure, an
arrangement with creditors, or a similar procedure under Union or national law.
In the cases of non-exclusion referred to in the first and second subparagraphs of this
paragraph, the authorising officer responsible shall specify the reasons for not excluding the
person or entity referred to in Article 138135(2) and inform the panel referred to in Article
146143 of those reasons.
107. The remedial measures referred to in point (a) of the first subparagraph of paragraph 6
shall include, in particular:
(a) measures to identify the origin of the situations giving rise to exclusion and
concrete technical, organisational and personnel measures within the relevant
business or activity area of the person or entity referred to in Article 138135(2),
appropriate to correct the conduct and prevent its further occurrence;
(b) proof that the person or entity referred to in Article 138135(2) has undertaken
measures to compensate or redress the damage or harm caused to the financial
interests of the Union by the underlying facts giving rise to the exclusion situation;
(c) proof that the person or entity referred to in Article 138135(2) has paid or
secured the payment of any fine imposed by the competent authority or of any taxes
or social security contributions referred to in point (b) of paragraph 1 of this Article.
 new
In order to comply with the requirements of paragraph 6 of this Article, the person or entity
shall submit remedial measures that have been assessed by an external independent auditor or
be considered sufficient by a decision of a national or Union authority. This is without
prejudice to the assessment of the panel referred to in Article 146.
 2018/1046
 new
118. The authorising officer responsible, having regard, where applicable, to the revised
recommendation of the panel referred to in Article 146143, shall, without delay, revise its
decision to exclude a person or entity referred to in Article 138135(2) ex officio or on request
from that person or entity, where the latter has taken remedial measures sufficient to
EN 200 EN
demonstrate its reliability or has provided new elements demonstrating that the exclusion
situation referred to in paragraph 1 of this Article no longer exists.
129. In the case referred to in point (b) of Article 138135(2), the authorising officer
responsible shall require that the candidate or tenderer replaces an entity or a subcontractor on
whose capacity it intends to rely, which is in an exclusion situation referred to in paragraph 1
of this Article.
Article 140137
Declaration and evidence of absence of an exclusion situation
1. A participant shall declare whether it is in one of the situations referred to in Articles
139136(1) and 144141(1), and, where applicable, whether it has taken any remedial measures
referred to in point (a) of the first subparagraph of Article 139(9)136(6).
A participant shall also declare whether the following persons or entities are in one of the
exclusion situations referred to in points (c) to (h) of Article 139136(1):
(a) natural or legal persons that are members of the administrative, management or
supervisory body of the participant or that have powers of representation, decision or
control with regard to that participant;
(b) beneficial owners, as defined in point (6) of Article 3 of Directive (EU)
2015/849, of the participant.
The participant or the recipient shall without delay inform the authorising officer responsible
of any changes in the situations as declared.
Where appropriate, the candidate or tenderer shall provide the same declarations referred to in
the first and second subparagraphs signed by a subcontractor or by any other entity on whose
capacity it intends to rely, as the case may be.
The authorising officer responsible shall not request the declarations referred to in the first
and second subparagraph when such declarations have already been submitted for the
purposes of another award procedure, provided that the situation has not changed, and that the
time that has elapsed since the issuing date of the declarations does not exceed one year.
The authorising officer responsible may waive the requirements under the first and second
subparagraphs for very low value contracts the value of which does not exceed the amount
referred to in point 14.4 of Annex I.
2. Whenever requested by the authorising officer responsible and where this is necessary
to ensure the proper conduct of the procedure, the participant, the subcontractor or the entity
on whose capacity a candidate or tenderer intends to rely shall provide:
(a) appropriate evidence that it is not in one of the exclusion situations referred to
in Article 139136(1);
(b) information on natural or legal persons that are members of the administrative,
management or supervisory body of the participant or that have powers of
representation, decision or control with regard to that participant, including persons
and entities within the ownership and control structure and beneficial owners, and
appropriate evidence that none of those persons are in one of the exclusion situations
referred to in points (c) to (f) of Article 139136(1).
EN 201 EN
(c) appropriate evidence that natural or legal persons that assume unlimited
liability for the debts of that participant are not in an exclusion situation referred to in
point (a) or (b) of Article 139136(1).
3. Where applicable and in accordance with national law, the authorising officer
responsible may accept as appropriate evidence that a participant or an entity referred to in
paragraph 2 is not in one of the exclusion situations referred to in points (a), (c), (d), (f), (g)
and (h) of Article 139136(1), a recent extract from the judicial record or, failing that, an
equivalent document recently issued by a judicial or administrative authority in its country of
establishment showing that those requirements are satisfied.
The authorising officer responsible may accept as appropriate evidence that a participant or an
entity referred to in paragraph 2 is not in one of the exclusion situations referred to in points
(a) and (b) of Article 139136(1), a recent certificate issued by the competent authority of the
country of establishment. Where such types of certificates are not issued in the country of
establishment, the participant may provide a sworn statement made before a judicial authority
or notary or, failing that, a solemn statement made before an administrative authority or a
qualified professional body in its country of establishment.
4. The authorising officer responsible shall waive the obligation of a participant or an
entity referred to in paragraph 2 to submit the documentary evidence referred to in paragraphs
2 and 3:
(a) if he or she can access such evidence on a national database free of charge;
(b) if such evidence has already been submitted for the purposes of another
procedure and provided that any submitted documents are still valid and that the time
that has elapsed since the issuing date of the documents does not exceed one year;
(c) if he or she recognises that there is a material impossibility to provide such
evidence.
5. Paragraphs 1 to 4 of this Article shall not apply to persons and entities implementing
Union funds pursuant to point (c) of the first subparagraph of Article 62(1) or to Union bodies
referred to in Articles 70 and 71.
For financial instruments and  budgetary guarantees  and in the absence of rules and
procedures fully equivalent to those referred to in point (d) of the first subparagraph of Article
158154(4), first subparagraph, point (d), final recipients and intermediaries shall provide the
person or entity implementing Union funds pursuant to point (c) of the first subparagraph of
Article 62(1), first subparagraph, point (c), with a signed declaration on honour confirming
that they are not in one of the situations referred to in points (a) to (d), (g) and (h) of Article
139136(1), points (a) to (d), (g) and (h), or points (b) and (c) of the first subparagraph of
Article 144141(1), first subparagraph, points (b) and (c), or in a situation deemed equivalent
following the assessment carried out in accordance with Article 158154(4).
Where, exceptionally, financial instruments are implemented pursuant to point (a) of the first
subparagraph of Article 62(1), final recipients shall provide financial intermediaries with a
signed declaration on honour confirming that they are not in one of the situations referred to
in points (a) to (d), (g) and (h) of Article 139136(1) or points (b) and (c) of the first
subparagraph of Article 144141(1).
Article 141138
Financial penalties
EN 202 EN
1. In order to ensure a deterrent effect, the authorising officer responsible may, having
regard, where applicable, to the recommendation of the panel referred to in Article 146143,
impose a financial penalty on a recipient with whom a legal commitment has been entered
into and who is in an exclusion situation referred to in point (c), (d), (e) or (f) of Article
139136(1).
Regarding the exclusion situations referred to in points (c) to (f) of Article 139136(1), the
financial penalty may be imposed as an alternative to a decision to exclude a recipient, where
such an exclusion would be disproportionate on the basis of the criteria referred to in Article
139(4)136(3).
Regarding the exclusion situations referred to in points (c), (d) and (e) of Article 139136(1),
the financial penalty may be imposed in addition to an exclusion where this is necessary to
protect the financial interests of the Union, due to the systemic and recurrent conduct engaged
in by the recipient with the intention to unduly obtain Union funds.
Notwithstanding the first, second and third subparagraphs of this paragraph, a financial
penalty shall not be imposed on a recipient who in accordance with Article 140137 has
disclosed that it is in an exclusion situation.
2. The amount of the financial penalty shall not exceed 10 % of the total value of the
legal commitment. In the event of a grant agreement signed with a number of beneficiaries the
financial penalty shall not exceed 10 % of the grant amount the beneficiary concerned is
entitled to in accordance with the grant agreement.
Article 142139
Duration of exclusion and limitation period
1. The duration of exclusion shall not exceed any of the following:
(a) the duration, if any, set by the final judgement or the final administrative
decision of a Member State;
(b) in the absence of a final judgment or a final administrative decision:
(i) five years for the cases referred to in point (d) of Article 139136(1),
points (d)  and (i) ;
(ii) three years for the cases referred to in points (c) and (e) to (h) of Article
139136(1).
A person or entity referred to in Article 138135(2) shall be excluded as long as it is in one of
the exclusion situations referred to in points (a) and (b) of Article 139136(1).
2. The limitation period for excluding and/or imposing financial penalties on a person or
entity referred to Article 138135(2) shall be five years calculated from any of the following:
(a) the date of the conduct giving rise to exclusion or, in the case of continued or
repeated acts, the date on which the conduct ceases, in the cases referred to in points
(b) to (e) and (g) and (h) of Article 139136(1);
(b) the date of the final judgment of a national jurisdiction or of the final
administrative decision in the cases referred to in points (b), (c), (d), (g) and (h) of
Article 139136(1).
The limitation period shall be interrupted by an act of a national authority, of the
Commission, of OLAF, of EPPO in respect of those Member States participating in enhanced
cooperation pursuant to Regulation (EU) 2017/1939, of the panel referred to in Article
EN 203 EN
146143 of this Regulation or of any entity involved in budget implementation, if such an act
is notified to the person or entity referred to in Article 138135(2) of this Regulation and is
relating to investigations or judicial proceedings. A new limitation period shall begin to run
on the day following the interruption.
For the purpose of point (f) of Article 139136(1) of this Regulation, the limitation period to
exclude a person or entity referred to in Article 138135(2) of this Regulation and/or impose
financial penalties on a recipient provided for in Article 3 of Regulation (EC, Euratom) No
2988/95 shall apply.
Where the conduct of a person or entity referred to in Article 138135(2) of this Regulation
concerned qualifies under several of the grounds listed in Article 139136(1) of this
Regulation, the limitation period applicable to the most serious of those grounds shall apply.
Article 143140
Publication of exclusion and financial penalties
1. In order to, where necessary, reinforce the deterrent effect of the exclusion and/or
financial penalty, the Commission shall, subject to a decision of the authorising officer
responsible, publish on its website the following information related to the exclusion and,
where applicable, the financial penalty in the cases referred to in points (c) to (h) of Article
139136(1):
(a) the name of the person or entity referred to in Article 138135(2) concerned;
(b) the exclusion situation;
(c) the duration of the exclusion and/or the amount of the financial penalty.
Where the decision on the exclusion and/or financial penalty has been taken on the basis of a
preliminary classification as referred to in Article 139(3)136(2), the publication shall indicate
that there is no final judgment or, where applicable, final administrative decision. In such
cases, information about any appeals, their status and their outcome, as well as any revised
decision of the authorising officer responsible shall be published without delay. Where a
financial penalty has been imposed, the publication shall also indicate whether that penalty
has been paid.
The decision to publish the information shall be taken by the authorising officer responsible
either following the relevant final judgment or, where applicable, final administrative
decision, or following the recommendation of the panel referred to in Article 146143, as the
case may be. That decision shall take effect three months after its notification to the person or
entity concerned, as referred to in Article 138135(2).
The information published shall be removed as soon as the exclusion has come to an end. In
the case of a financial penalty, the publication shall be removed six months after payment of
that penalty.
Where personal data are concerned, the authorising officer responsible shall in accordance
with Regulation (EU) 2018/1725(EC) No 45/2001 inform the person or entity concerned, as
referred to in Article 138135(2) of this Regulation, of their rights under the applicable data
protection rules and of the procedures available for exercising those rights.
2. The information referred to in paragraph 1 of this Article shall not be published in any
of the following circumstances:
(a) where it is necessary to preserve the confidentiality of an investigation or of
national judicial proceedings;
EN 204 EN
(b) where publication would cause disproportionate damage to the person or entity
referred to in Article 138135(2) concerned or would otherwise be disproportionate on
the basis of the proportionality criteria set out in Article 139(4)136(3) and having
regard to the amount of the financial penalty;
(c) where a natural person is concerned, unless the publication of personal data is
justified by exceptional circumstances, inter alia, by the seriousness of the conduct or
its impact on the financial interests of the Union. In such cases, the decision to
publish the information shall duly take into consideration the right to privacy and
other rights provided for in Regulation (EU) 2018/1725(EC) No 45/2001.
Article 144141
Rejection from an award procedure
1. The authorising officer responsible shall reject from an award procedure a participant
who:
(a) is in an exclusion situation established in accordance with Article 139136;
(b) has misrepresented the information required as a condition for participating in
the procedure or has failed to supply that information;
(c) was previously involved in the preparation of documents used in the award
procedure where this entails a breach of the principle of equality of treatment,
including distortion of competition, that cannot be remedied otherwise;.
 new
(d) has conflicting interests which may negatively affect the performance of the contract in
accordance with point 20.6 of Annex I.
 2018/1046
 new
The authorising officer responsible shall communicate to the other participants in the award
procedure the relevant information exchanged in the context of or resulting from the
involvement of the participant in the preparation of the award procedure as referred to in point
(c) of the first subparagraph. Prior to any such rejection the participant shall be given the
opportunity to prove that its involvement in preparing the award procedure does not breach
the principle of equality of treatment.
2. Article 135133(1) shall apply unless the rejection has been justified in accordance
with point (a) of the first subparagraph of paragraph 1 of this Article by a decision concerning
exclusion taken with regard to the participant, following an examination of its observations.
Article 145142
The early-detection and exclusion system
1. Information exchanged within the early-detection and exclusion system referred to in
Article 138135 shall be centralised in a database set up by the Commission (‘the database’)
EN 205 EN
and shall be managed in accordance with the right to privacy and other rights provided for in
Regulation (EU) 2018/1725(EC) No 45/2001.
Information on cases of early detection, exclusion and/or financial penalties shall be entered
in the database by the authorising officer responsible after notifying the person or entity
concerned, as referred to in Article 138135(2). Such notification may be deferred in
exceptional circumstances, where there are compelling legitimate grounds to preserve the
confidentiality of an investigation or of national judicial proceedings, until such compelling
legitimate grounds to preserve the confidentiality cease to exist.
In accordance with Regulation (EU) 2018/1725(EC) No 45/2001, the Commission shall upon
request inform the person or entity subject to the early-detection and exclusion system, as
referred to in Article 138135(2), of the data stored in the database relating to that person or
entity.
The information contained in the database shall be updated, where appropriate, following a
rectification, an erasure or any modification of data. It shall only be published in accordance
with Article 143140.
2. The early-detection and exclusion system shall be based on facts and findings as
referred to in the fourth subparagraph of Article 139(3)136(2) and on the transmission of
information to the Commission, in particular, by:
(a) EPPO in respect of those Member States participating in enhanced cooperation
pursuant to Regulation (EU) 2017/1939, or OLAF in accordance with Regulation
(EU, Euratom) No 883/2013 where an investigation completed or in progress shows
that it might be appropriate to take precautionary measures or actions to protect the
financial interests of the Union, with due regard to the respect for procedural and
fundamental rights, and to the protection of whistle-blowers;
(b) an authorising officer of the Commission, of a European office set up by the
Commission or of an executive agency;
(c) a Union institution, a European office, an agency other than those referred to in
point (b) of this paragraph, or a body or a person entrusted with implementation of
CFSP actions;
(d) entities implementing the budget in accordance with Article 63, in cases of
detected fraud and/or irregularity and their follow up, where the transmission of
information is required by sector-specific rules;
(e) persons or entities implementing Union funds pursuant to point (c) of the first
subparagraph of Article 62(1), in cases of detected fraud and/or irregularity and their
follow up.
3. Except where information is to be submitted in accordance with sector-specific rules,
the information to be transmitted pursuant to paragraph 2 of this Article shall include:
(a) the identification of the entity or person concerned;
(b) a summary of the risks detected or the facts in question;
(c) information that could assist the authorising officer in carrying out the
verification referred to in paragraph 4 of this Article or in taking a decision on
exclusion as referred to in Article 139136(1) or (32), or a decision to impose a
financial penalty as referred to in Article 141138;
EN 206 EN
(d) where applicable, information on any special measures necessary to ensure the
confidentiality of the information transmitted, including measures for the
safeguarding of evidence to protect the investigation or the national judicial
proceedings.
4. The Commission shall without delay transmit the information referred to in paragraph
3 to its authorising officers and those of its executive agencies, all other Union institutions,
Union bodies, European offices and agencies through the database referred to in paragraph 1
in order to allow them to carry out the necessary verification in respect of their ongoing award
procedures and existing legal commitments.
In carrying out that verification, the authorising officer responsible shall exercise his or her
powers as set out in Article 74 and shall not go beyond what is foreseen in the terms and
conditions of the award procedure and legal commitments.
The retention period for the information related to the early detection transmitted in
accordance with paragraph 3 of this Article shall not exceed one year. If, during that period,
the authorising officer responsible requests the panel to issue a recommendation in a case
concerning exclusion or financial penalties, the retention period may be extended until such
time as the authorising officer responsible has taken a decision.
5. All persons and entities involved in budget implementation in accordance with Article
62 shall be granted access by the Commission to the information on decisions on exclusion
pursuant to Article 139136 to enable them to verify whether there is an exclusion in the
system with a view to taking this information into account, as appropriate and on their own
responsibility, when awarding contracts in budget implementation.
 new
Except where the budget is entrusted to persons or entities in Article 62, paragraph 1, point
(c), according to the modalities referred to in Article 158(4), all persons and entities involved
in budget implementation shall enforce such decisions with regards to the person or entity
applying for, selected or receiving Union funds.
 2018/1046
6. As part of the annual report of the Commission to the European Parliament and to the
Council pursuant to Article 325(5) TFEU, the Commission shall provide aggregate
information on the decisions taken by the authorising officers under Articles 138135 to
145142 of this Regulation. That report shall also provide further information on any decisions
taken by the authorising officers pursuant to point (b) of the first subparagraph of Article
139(9)136(6) of this Regulation and Article 143140(2) of this Regulation and on any
decisions by the authorising officers to deviate from the recommendation of the panel
pursuant to the third subparagraph of Article 146143(6) of this Regulation.
The information referred to in the first subparagraph of this paragraph shall be provided with
due regard to confidentiality requirements and shall, in particular, not allow for the
identification of the person or entity concerned, as referred to in Article 138135(2).
EN 207 EN
Article 146143
Panel
1. A panel shall be convened at the request of an authorising officer of any Union
institution, Union body, European office or body or person entrusted with the implementation
of specific actions in the CFSP pursuant to Title V of the TEU.
2. The panel shall be composed of:
(a) a standing high-level independent chair appointed by the Commission;
 new
(b) a standing high-level independent vice-chair appointed by the Commission, who
shall deputise for the chair;
 2018/1046
(cb) two permanent representatives of the Commission as the owner of the early-
detection and exclusion system, who shall express a joint position; and
(dc) one representative of the requesting authorising officer.
The composition of the panel shall ensure the appropriate legal and technical expertise. The
panel shall be assisted by a permanent secretariat, provided by the Commission, which shall
ensure the continuous administration of the panel.
3. The Chair shall be chosen from among former members of the Court of Justice of the
European Union, the Court of Auditors or former officials who have had at least the rank of
Director-General in a Union institution other than the Commission. He or she shall be
selected on the basis of his or her personal and professional qualities, extensive experience in
legal and financial matters and proven competence, independence and integrity. The term of
office shall be five years and shall not be renewable. The Chair shall be appointed as special
adviser within the meaning of Article 5 of the Conditions of Employment of Other Servants
of the European Union. The Chair shall preside all sessions of the panel. He or she shall be
independent in the performance of his or her duties. He or she shall not have a conflict of
interests between his or her duties as Chair and any other official duties.
4. The rules of procedure of the panel shall be adopted by the Commission.
5. The panel shall uphold the right of the person or entity concerned, as referred to in
Article 138135(2), to submit observations on the facts or findings referred to in Article
139(3)136(2) and on the preliminary classification in law before adopting its
recommendations. The right to submit observations may be deferred in exceptional
circumstances where there are compelling legitimate grounds to preserve the confidentiality
of an investigation or of national judicial proceedings, until such legitimate grounds cease to
exist.
6. The recommendation of the panel to exclude and/or impose a financial penalty shall,
where applicable, contain the following elements:
(a) the facts or findings referred to in Article 139(3)136(2) and their preliminary
classification in law;
EN 208 EN
(b) an assessment of the need to impose a financial penalty and its amount;
(c) an assessment of the need to exclude the person or entity referred to in Article
138135(2) and, in that case, the suggested duration of such an exclusion;
(d) an assessment of the need to publish the information related to the person or
entity referred to in Article 138135(2) who is excluded and/or subject to a financial
penalty;
(e) an assessment of remedial measures taken by the person or entity referred to
Article 138135(2), if any.
Where the authorising officer responsible envisages taking a more severe decision than what
has been recommended by the panel, he or she shall ensure that such a decision is taken with
due respect for the right to be heard and for the rules of personal data protection.
Where the authorising officer responsible decides to deviate from the recommendation of the
panel, he or she shall justify such decision to the panel.
7. The panel shall revise its recommendation during the exclusion period on request from
the authorising officer responsible in the cases referred to in Article 139(11)136(8) or
following the notification of a final judgment or a final administrative decision establishing
the grounds for exclusion where such a judgment or decision does not set the duration of the
exclusion, as referred to in the second subparagraph of Article 139(3)136(2).
8. The panel shall notify the requesting authorising officer without delay of its revised
recommendation, following which the authorising officer shall review his or her decision.
9. The Court of Justice of the European Union shall have unlimited jurisdiction to review
a decision whereby the authorising officer excludes a person or entity referred to in Article
138135(2) and/or imposes a financial penalty on a recipient, including annulling the
exclusion, reducing or increasing its duration and/or annulling, reducing or increasing the
financial penalty imposed. Article 22(1) of Regulation (EC) No 58/2003 shall not apply when
the decision of the authorising officer to exclude or impose a financial penalty is taken on the
basis of a recommendation of the panel.
 new
Article 147
Communication in the context of early detection and exclusion procedures
1. All communication, in particular notification of decisions, letters, documents or
information related to early detection or exclusion procedures shall be made in writing in
paper or electronic format.
2. Notifications for communications which create legal effects or trigger time limits shall
be made on paper by registered post with acknowledgement of receipt or by courier service
with proof of delivery, through a secure electronic exchange system pursuant to Article 152,
or by email or other electronic means.
3. Communications shall:
a) When made on paper, be considered notified when they have been delivered to the
latest available postal address indicated by the recipient party. Notifications by
registered post with acknowledgement of receipt or by courier service with proof of
EN 209 EN
delivery shall be considered to have been received either on the delivery date
registered by the postal service or by courier service or after the time limit for
collection at the post office, or, in the absence of such time limit, three weeks after
the attempted delivery, provided that the notification has been sent a second time and
announced electronically to the latest available e-mail address indicated by the
recipient party.
b) When made through a secure electronic exchange system referred to in Article 152, be
considered to have been notified on the date and time they are accessed, as indicated by the
time logs in the system. Notifications that have not been accessed within 10 days after
sending, shall be presumed to have been accessed.
c) When made by email or other electronic means, be deemed to be notified on the day of
dispatch of the e-mail, provided that it is sent to the latest available e-mail address indicated
by the recipient party and the sending party does not receive a non-delivery report.
Where the addressee can demonstrate that he or she has been prevented by circumstances
outside his or her control from accessing a communication, the legal effects of the
communication shall start running from the moment on which the addressee can demonstrate
that he or she has gained access to its content.
 2018/1046
 new
Article 148144
Functioning of the database for the early-detection and exclusion system
1. Information requested from the entities referred to in point (d) of Article 145142(2)
shall be transmitted only through the automated information system established by the
Commission currently in use for reporting of fraud and irregularities (‘the Irregularity
Management System’), in accordance with sector-specific rules.
2. The use of the data received through the Irregularity Management System shall take
into consideration the status of the national procedure that existed at the time when the
information was submitted. Such use shall be preceded by a consultation of the Member State
that has submitted the relevant data through the Irregularity Management System.
Article 149145
Exception applicable to the Joint Research Centre
Articles 138135 to 148144 shall not apply to the JRC.
SECTION 3
IT SYSTEMS AND E-GOVERNMENT
Article 150146
Electronic management of operations
1. Where revenue and expenditure operations or document exchanges are managed by
means of computer systems, documents may be signed by a computerised or electronic
EN 210 EN
procedure providing authentication of the signatory. Such computer systems shall include a
full and up-to-date description of the system defining the content of all data fields, describing
how each individual operation is treated and explaining in detail how the computer system
guarantees the existence of a complete audit trail for each operation.  Electronic information
may be subject to digital controls and audits as referred to in Article 36(9). 
2. Subject to the prior agreement of the Union institutions and Member States concerned,
any transmission of documents between them may be done by electronic means.
Article 151147
e-Government
1. Union institutions, the executive agencies and the Union bodies referred to in Articles
70 and 71 shall establish and apply uniform standards for the electronic exchange of
information with participants. In particular, they shall, to the greatest possible extent, design
and implement solutions for the submission, storage and processing of data submitted in
award procedures, and to that end, put in place a single ‘electronic data interchange area’ for
participants. The Commission shall report regularly to the European Parliament and to the
Council on the progress made in that regard.
2. Under shared management, all official exchanges of information between Member
States and the Commission shall be carried out by means indicated in sector-specific rules.
Those rules shall provide for interoperability of data gathered or received, and transmitted in
the management of the budget.
Article 152148
Electronic exchange systems
1. All exchanges with recipients  and participants  , including the entering into legal
commitments and any amendments thereto, may be done through electronic exchange
systems.
2. Electronic exchange systems shall satisfy the following conditions:
(a) only authorised persons may have access to the system and to documents
transmitted through it;
(b) only authorised persons may electronically sign or transmit a document
through the system;
(c) authorised persons are identified through the system by established means;
(d) the time and date of the electronic transaction are determined precisely;
(e) the integrity of documents is preserved;
(f) the availability of documents is preserved;
(g) where appropriate, the confidentiality of documents is preserved;
(h) the protection of personal data in accordance with Regulation (EU)
2018/1725(EC) No 45/2001 is ensured.
EN 211 EN
 new
3. The electronic exchange system may also be used by the authorising officer
responsible to communicate with participants, recipients or other persons or entities set out in
Article 138(2):
(a) of their inclusion in the early-detection and exclusion system database in the cases
referred to in Article 138(1), point (a);
(b) the content of adversarial letters and other information or requests issued by the panel
referred to in Article 146, in order to safeguard the rights referred to in Article 146(5), and in
the exercise of the competences under this Regulation;
(c) the content of decisions and other information or requests by the authorising officer
responsible, in the exercise of the competencies under Articles 138 to 148 of this Regulation.
 2018/1046 (adapted)
43. Data sent or received through such a system shall enjoy legal presumption of the integrity
of the data and the accuracy of the date and time of sending or receiving the data indicated by
the system.
A document sent or notified through such a system shall be considered as equivalent to a
paper document, shall be admissible as evidence in legal proceedings, shall be deemed
original and shall enjoy legal presumption of its authenticity and integrity, provided that the
document does not contain any dynamic features capable of automatically changing it.
The electronic signatures referred to in point (b) of paragraph 2 shall have a legal effect
equivalent to handwritten signatures.
Article 153149
Submission of application documents
1. The arrangements for the submission of application documents shall be determined by
the authorising officer responsible who may choose an exclusive method of submission.
The means of communication chosen shall be such as to ensure that there is genuine
competition and that the following conditions are satisfied:
(a) each submission contains all the information required for its evaluation;
(b) the integrity of data is preserved;
(c) the confidentiality of application documents is preserved;
(d) the protection of personal data in accordance with Regulation (EU)
2018/1725(EC) No 45/2001 is ensured.
2. The Commission shall ensure by appropriate means and in accordance with Article
151147(1) that participants may submit the application documents and any supporting
evidence in an electronic format. Any electronic communication system used to support
communications and information exchanges shall be non-discriminatory, generally available
and interoperable with information and communication technology products in general use
and shall not restrict participants’ access to the award procedure.
EN 212 EN
The Commission shall report regularly to the European Parliament and to the Council on the
progress of the application of this paragraph.
3. Devices for the electronic receipt of application documents shall guarantee, through
technical means and appropriate procedures, that:
(a) the participant can be authenticated with certainty;
(b) the exact time and date of the receipt of application documents can be
determined precisely;
(c) only authorised persons have access to the data transmitted and may set or
change the dates for opening the application documents;
(d) during the different stages of the award procedure only authorised persons
have access to all data submitted and may give access to the data as needed for the
procedure;
(e) it is reasonably ensured that any attempt to infringe any of the conditions set
out in points (a) to (d) can be detected.
The first subparagraph shall not apply to contracts below the thresholds referred to in Article
179175(1).
4. Where the authorising officer responsible authorises submission of application
documents by electronic means, the electronic documents submitted by means of such
systems shall be deemed to be the originals.
5. Where submission is by letter, participants may choose to submit application
documents:
(a) either by post or by courier service, in which case the evidence  of
submission  shall be constituted by the postmark or the date of the deposit slip;
(b) by hand-delivery to the premises of the authorising officer responsible by the
participant in person or by an agent, in which case the evidence  of submission 
shall be constituted by the acknowledgement of receipt.
 new
For contracts awarded by the Union delegations or awarded exclusively in the interest of
Union delegations in third countries, the contracting authority may restrict the submission by
letter to only one of the means indicated above.
 2018/1046
6. By submitting application documents, participants accept to receive notification of the
outcome of the procedure by electronic means.
 new
7. Participants or recipients or any other persons or entities included in Article 138(2),
accept to receive notifications in the terms of the specific legal commitment or concession
contract, including any notification concerning the application of any of the measures referred
EN 213 EN
to in Article 138(1). Where persons of entities referred to in Article 138(2), point (b), are
concerned, the applicant shall be responsible for communicating to the contracting authority
the address of the entity concerned.
Unless exchanges are made through the electronic exchange system referred to in Article 152,
where the person or entity has been notified by electronic means to the address indicated in
the application, and failing the express acknowledgement of receipt of the electronic
notification, it shall be presumed that the person of entity has been put in a position to take
cognisance of the content of the exchange and therefore it shall be considered as notified.
 2018/1046
 new
87. Paragraphs 1 to 6  7  of this Article shall not apply to the selection of persons or
entities implementing Union funds pursuant to point (c) of the first subparagraph of Article
62(1), first subparagraph, point (c).
CHAPTER 3
RULES APPLICABLE TO DIRECT MANAGEMENT
Article 154150
Evaluation committee
1. Application documents shall be evaluated by an evaluation committee.
2. The evaluation committee shall be appointed by the authorising officer responsible.
The evaluation committee shall be made up of at least three persons.
3. The members of the evaluation committee evaluating grant applications  ,
applications for non-financial donations  or tenders shall represent at least two
organisational entities of Union institutions or Union bodies referred to in Articles 68,
 69,  70 and 71 with no hierarchical link between them, at least one of which does not
come under the authorising officer responsible. Where representations and local units outside
the Union, such as a Union delegation, office or branch office in a third country, and Union
bodies referred to in Articles 68,  69,  70 and 71 have no separate entities, the
requirement of organisational entities with no hierarchical link between them shall not apply.
External experts may assist the evaluation committee pursuant to a decision of the authorising
officer responsible.
Members of the evaluation committee may be external experts where that possibility is
provided for in the basic act.
4. The members of the evaluation committee evaluating applications in a contest for
prizes may be persons referred to in the first subparagraph of paragraph 3 or external experts.
5. The members of the evaluation committee and the external experts shall comply with
Article 61.
Article 155151
Clarification and correction of application documents
EN 214 EN
The authorising officer responsible may correct obvious clerical errors in application
documents after confirmation of the intended correction by the participant.
Where a participant fails to submit evidence or to make statements, the evaluation committee
or, where appropriate, the authorising officer responsible shall, except in duly justified cases,
ask the participant to provide the missing information or to clarify supporting documents.
Such information, clarification or confirmation shall not substantially change application
documents.
Article 156152
Guarantees
1. With the exception of contracts and grants the value of which does not exceed EUR
60000, the authorising officer responsible may, if proportionate and subject to the authorising
officer’s risk analysis, require a guarantee to be lodged:
(a) by contractors or beneficiaries in order to limit the financial risks connected
with a payment of pre-financing (‘guarantee on pre-financing’);
(b) by contractors to ensure compliance with substantial contractual obligations in
the case of works, supplies or complex services (‘performance guarantee’);
(c) by contractors to ensure full performance of the contract during the contract
liability period (‘retention money guarantee’).
The JRC shall be exempted from lodging guarantees.
As an alternative to requesting a guarantee on pre-financing, for grants, the authorising officer
responsible may decide to split the payment into several instalments.
2. The authorising officer responsible shall decide whether the guarantee is to be
denominated in euro or in the currency of the contract or of the grant agreement.
3. The guarantee shall be issued by a bank or by an authorised financial institution
accepted by the authorising officer responsible.
At the request of the contractor or the beneficiary and provided it is accepted by the
authorising officer responsible:
(a) the guarantees referred to points (a), (b) and (c) of the first subparagraph of
paragraph 1 may be replaced by a joint and several guarantee of the contractor or the
beneficiary and a third party;
(b) the guarantee referred to in point (a) of the first subparagraph of paragraph 1
may be replaced by an irrevocable and unconditional joint guarantee of the
beneficiaries who are parties to the same grant agreement.
4. The guarantee shall have the effect of making the bank or financial institution or the
third party provide irrevocable collateral security, or stand as first-call guarantor of the
contractor’s or beneficiary’s obligations.
5. Where, in the course of implementation of the contract or the grant agreement, the
authorising officer responsible discovers that a guarantor is not or is no longer authorised to
issue guarantees in accordance with the applicable national law, he or she shall require that
the contractor or the beneficiary replaces the guarantee issued by such a guarantor.
EN 215 EN
Article 157153
Guarantee on pre-financing
1. A guarantee on pre-financing shall be for an amount not exceeding the amount of the
pre-financing and shall be valid for a period sufficiently long to allow it to be activated.
2. The guarantee on pre-financing shall be released as and when the pre-financing is
deducted from interim payments or payments of the balance to the contractor or the
beneficiary in accordance with the terms of the contract or the conditions of the grant
agreement.
TITLE VI
INDIRECT MANAGEMENT
Article 158154
Indirect management
1. The selection of the persons and entities to be entrusted with the implementation of
Union funds or budgetary guarantees pursuant to point (c) of the first subparagraph of Article
62(1) shall be transparent, justified by the nature of the action and shall not give rise to a
conflict of interests. For entities referred to in points (c)(ii), (v), (vi) and (vii) of the first
subparagraph of Article 62(1) the selection shall also take due account of their financial and
operational capacity.
Where the person or entity is identified in a basic act, the financial statement provided for in
Article 35 shall include a justification for the choice of that particular person or entity.
In cases of implementation by a network, requiring the designation of at least one body or
entity per Member State or per country concerned, the body or entity shall be designated by
the Member State or the country concerned in accordance with the basic act. In all other
cases, the Commission shall designate such bodies or entities in agreement with Member
States or countries concerned.
 new
Where the selection is made further to a call for expression of interest, it shall be undertaken
in compliance with the principles of equal treatment and non-discrimination, without
prejudice to the requirements laid down in this paragraph.
 2018/1046 (adapted)
 new
2. Persons and entities entrusted with the implementation of Union funds or budgetary
guarantees pursuant to point (c) of the first subparagraph of Article 62(1) shall respect the
principles of sound financial management, transparency, non-discrimination and visibility of
Union action. Where the Commission establishes financial framework partnership agreements
in accordance with Article 130 those principles shall be further described in such agreements.
3. Prior to signing contribution agreements, financing agreements or guarantee
agreements, the Commission shall ensure a level of protection of the financial interests of the
EN 216 EN
Union equivalent to the one that is provided for when the Commission implements the budget
in accordance with point (a) of the first subparagraph of Article 62(1). The Commission shall
do so by carrying out an assessment of the systems, rules and procedures of the persons or
entities implementing Union funds, if it intends to rely on such systems, rules and procedures
for the implementation of the action, or by taking appropriate supervisory measures in
accordance with paragraph 5 of this Article.
4. The Commission shall, in accordance with the principle of proportionality and with
due consideration for the nature of the action and the financial risks involved, assess that
persons and entities implementing Union funds pursuant to point (c) of the first subparagraph
of Article 62(1), first subparagraph, point (c):
(a) set up and ensure the functioning of an effective and efficient internal control
system based on international best practices  including adequate management of
the risks  and allowing in particular to prevent, detect and correct irregularities and
fraud;  the internal control system set up may, where appropriate, rely on digital
controls; 
(b) use an accounting system that provides accurate, complete and reliable
information in a timely manner;
(c) are subject to an independent external audit, performed in accordance with
internationally accepted auditing standards by an audit service functionally
independent of the person or entity concerned;
(d) apply appropriate rules and procedures for providing financing to third parties,
including transparent, non-discriminatory, efficient and effective review procedures,
rules for recovering funds unduly paid and rules for excluding from access to
funding;
(e) make public adequate information on their recipients equivalent to that
provided for under Article 38;
(f) ensure protection of personal data equivalent to that referred to in Article 5.
In addition, in agreement with the persons or entities concerned, the Commission may assess
other rules and procedures such as the costs of administrating the  administrative cost 
accounting practices of the persons or entities. On the basis on the results of that assessment,
the Commission may decide to rely on those rules and procedures.
Persons or entities which have been assessed in accordance with the first and second
subparagraphs shall inform the Commission without undue delay if any substantive changes
are made to their systems, rules or procedures which may impact the reliability of the
Commission’s assessment.
5. Where the persons or entities concerned comply only in part with paragraph 4, the
Commission shall take appropriate supervisory measures ensuring the protection of the
financial interests of the Union. Those measures shall be specified in the relevant agreements.
Information about any such measures shall be made available to the European Parliament and
to the Council at their request.
 new
6. In multi-donor actions, where the Union contribution reimburses expenditure, the
procedure set out in paragraph 4 shall consist in verifying that an amount corresponding to
EN 217 EN
that paid by the Commission for the action concerned has been used by the person or entity in
accordance with the conditions laid down in the relevant grant, contribution or financing
agreement.
 2018/1046 (adapted)
 new
76. The Commission may decide  shall  not to require an ex ante assessment as
referred to in paragraphs 3 and 4:
(a) for Union bodies referred to in Articles 70 and 71 and for bodies or persons
referred to in point (c)(viii) of the first subparagraph of Article 62(1), first
subparagraph, point (c)(viii), which have adopted financial rules with prior consent
of the Commission;
(bc) for those procedures specifically required by the Commission, including its
own and those specified in basic acts  or where rules and procedures are aligned on
those required by the Commission ;.
 The Commission may decide not to require an ex ante assessment as referred to in
paragraphs 3 and 4: 
(cb) for third countries or the bodies they designate, in so far as the Commission retains
financial management responsibilities that guarantee a sufficient protection of the financial
interests of the Union; or
 new
(d) for Member States organisations entrusted with the implementation of Union funds
in accordance with Article 62(1), point (b), for which the Commission has confirmed
that the programme's management and control system is functioning.
 2018/1046 (adapted)
 new
87. Where the systems, rules or procedures of the persons or entities referred to in point
(c) of the first subparagraph of Article 62(1), first subparagraph, point (c), are assessed as
appropriate, Union contributions to those persons or entities may be implemented in
accordance with this Title. Where such persons or entities participate in a call for proposals
they shall comply with the rules of the call for proposals contained in Title VIII. In such a
case, the authorising officer may decide to sign a contribution agreement or a financing
agreement instead of a grant agreement.
Article 159155
Implementation of Union funds and budgetary guarantees
1. Persons and entities implementing Union funds or budgetary guarantees shall provide
the Commission with:
EN 218 EN
(a) a report on the implementation of Union funds or budgetary guarantees,
including the fulfilment of the conditions or the achievement of results referred to in
point (a) of the first subparagraph of Article 126125(1);
(b) where the contribution reimburses expenditure, their accounts drawn up for the
expenditure incurred;
(c) a management declaration covering the information referred to in point (a) and,
where appropriate, point (b) confirming that:
(i) the information is properly presented, complete and accurate;
(ii) the Union funds were used for their intended purpose, as defined in the
contribution agreements, financing agreements or guarantee agreements, or
where applicable, in the relevant sector-specific rules;
(iii) the control systems put in place give the necessary guarantees
concerning the legality and regularity of the underlying transactions;
(d) a summary of the final audit reports and of controls carried out, including an
analysis of the nature and extent of errors and weaknesses identified in systems, as
well as corrective action taken or planned.
Where cross-reliance on audits as referred to in Article 128127 takes place, the summary
referred to in point (d) of the first subparagraph of this paragraph shall include all relevant
audit documentation to be relied upon.
For actions terminating before the end of the financial year concerned, the final report may
replace the management declaration referred to in point (c) of the first subparagraph, provided
it is submitted before 15 February of the following financial year.
The documents referred to in the first subparagraph shall be accompanied by an opinion of an
independent audit body, drawn up in accordance with internationally accepted audit
standards. That opinion shall establish whether the control systems put in place function
properly and are cost-effective, and whether the underlying transactions are legal and regular.
The opinion shall also state whether the audit work puts in doubt the assertions made in the
management declaration referred to in point (c) of the first subparagraph. Where such an
opinion is absent, the authorising officer may seek an equivalent level of assurance through
other independent means.
The documents referred to in the first subparagraph shall be provided to the Commission no
later than 15 February of the following financial year. The opinion referred to in the third
subparagraph shall be provided to the Commission no later than 15 March of that year.
The obligations set out in this paragraph shall be without prejudice to agreements concluded
with the EIB, the EIF, Member State organisations, international organisations and third
countries. With regard to the management declaration, such agreements shall include at least
the obligation of those entities to provide the Commission annually with a statement that,
during the financial year concerned, the Union funds were used and accounted for in
compliance with Article 158154(3) and (4) and with the obligations laid down in such
agreements. Such statement may be incorporated in the final report if the action implemented
is limited to 18 months.
2. When implementing Union funds,  a person or entity referred to in Article 62(1),
first subparagraph, point (c)  persons and entities shall:
(a) comply with applicable Union law and agreed international and Union
standards and, therefore, not support actions that contribute to money laundering,
EN 219 EN
terrorism financing, tax avoidance, tax fraud or tax evasion  according to
applicable Union law, and international and Union standards  ;
(b) when implementing financial instruments and budgetary guarantees in
accordance with Title X, not enter into new or renewed operations with entities
incorporated or established in jurisdictions listed under the relevant Union policy on
non-cooperative jurisdictions or that are identified as high-risk third countries
pursuant to Article 9(2) of Directive (EU) 2015/849, or that do not effectively
comply with Union or internationally agreed tax standards on transparency and
exchange of information.
Entities may derogate from point (b) of the first subparagraph only if the action is physically
implemented in one of those jurisdictions, and does not present any indication that the
relevant operation falls under any of the categories listed in point (a) of the first subparagraph.
When concluding agreements with financial intermediaries, Eentities implementing financial
instruments and budgetary guarantees in accordance with Title X shall transpose the
requirements referred to in this paragraph into the relevant agreements and shall request the
financial intermediaries to report on their observance.  ensure that: 
 new
(a) third parties to which they directly provide support from the budget comply with
points (a) and (b) of the first subparagraph;
(b) for other third parties, rules, procedures and remedial measures assessed as
appropriate in line with Article 158(4) and in particular subparagraph (a) thereof, are
in place in order to ensure that those third parties benefit from support from the
budget subject to respecting Union or equivalent international standards on money
laundering, terrorism financing, tax avoidance, tax fraud or tax evasion.
 new
When concluding agreements with financial intermediaries, entities implementing financial
instruments and budgetary guarantees in accordance with Title X shall request the financial
intermediaries to report on the observance of the requirements laid down in this paragraph.
 2018/1046
3. When implementing financial instruments and budgetary guarantees in accordance
with Title X, persons and entities shall apply the principles and standards set out in Union law
on the prevention of the use of the financial system for the purpose of money laundering and
terrorist financing, in particular Regulation (EU) 2015/847 of the European Parliament and of
the Council87
and Directive (EU) 2015/849. They shall make funding under this Regulation
contingent upon the disclosure of beneficial ownership information in accordance with
87
Regulation (EU) 2015/847 of the European Parliament and of the Council of 20 May 2015 on
information accompanying transfers of funds and repealing Regulation (EC) No 1781/2006 (OJ L 141,
5.6.2015, p. 1).
EN 220 EN
Directive (EU) 2015/849 and publish country-by-country reporting data within the meaning
of Article 89(1) of Directive 2013/36/EU of the European Parliament and of the Council88
.
4. The Commission shall verify that the Union funds or budgetary guarantees have been
used in accordance with the conditions laid down in the relevant agreements. Where the costs
of the person or entity are reimbursed based on a simplified cost option in accordance with
points (c), (d) and (e) of the first subparagraph of Article 126125(1), Article 185181(1) to (5)
and Articles 186182 to 189185 shall apply mutatis mutandis. Where Union funds or
budgetary guarantees have been used in breach of the obligations laid down in the relevant
agreements, Article 133131 shall apply.
 new
5. Article 36(6), points (a) and (b), shall apply to persons or entities implementing Union
funds pursuant to Article 62(1), first subparagraph, point (c) with regard to their direct
recipients and in respect of the beneficial owners of these recipients to the extent that data on
beneficial owners is collected in accordance with their rules and procedures.
6. The requirements of paragraph 6 of Article 38 shall apply to persons or entities
implementing Union funds pursuant to Article 62(1), first subparagraph, point c), where the
financial support directly provided by persons or entities to third parties is of an amount
higher than EUR 500 000.
 2018/1046
 new
75. In multi-donor actions, where the Union contribution reimburses expenditure, the
procedure set out in paragraph 4 shall consist in verifying that an amount corresponding to
that paid by the Commission for the action concerned has been used by the person or entity in
accordance with the conditions laid down in the relevant grant, contribution or financing
agreement.
86. Contribution agreements, financing agreements and guarantee agreements shall clearly
define the responsibilities and obligations of the person or entity implementing Union funds,
including the obligations set out in Article 130129 and the conditions for payment of the
contribution. Such agreements shall also, where applicable, define the mutually agreed
remuneration which shall be commensurate with the conditions under which the actions are
implemented, taking due account of situations of crisis and fragility, and, where appropriate,
be performance-based. Those agreements shall also include rules on reporting to the
Commission on how the tasks are performed, the results expected, including indicators on
measuring performance, and the obligation for persons or entities implementing Union funds
 or budgetary guarantees  to notify the Commission without delay of cases of detected
 established  fraud and irregularities and their follow-up  as well as any information
relating to suspected cases of fraud, corruption or any other illegal activity affecting the
financial interests of the Union  .
88
Directive 2013/36/EU of the European Parliament and of the Council of 26 June 2013 on access to the
activity of credit institutions and the prudential supervision of credit institutions and investment firms,
amending Directive 2002/87/EC and repealing Directives 2006/48/EC and 2006/49/EC (OJ
L 176 27.6.2013, p. 338).
EN 221 EN
97. All contribution agreements, financing agreements and guarantee agreements shall be
made available to the European Parliament and to the Council at their request.
108. This Article shall not apply to the Union contribution to Union bodies which are
subject to a separate discharge procedure under Articles 70 and 71, with the exception of
possible ad-hoc contribution agreements.
Article 160156
Indirect management with international organisations
1. The Commission may, in accordance with point (c)(ii) of the first subparagraph of
Article 62(1), first subparagraph, point (c)(ii), implement the budget indirectly with
international public-sector organisations set up by international agreements (‘international
organisations’) and with specialised agencies set up by such organisations. Those agreements
shall be transmitted to the Commission as part of the assessment carried out by the
Commission in accordance with Article 158154(3).
2. The following organisations shall be assimilated to international organisations:
(a) the International Committee of the Red Cross;
(b) the International Federation of National Red Cross and Red Crescent Societies.
3. The Commission may adopt a duly justified decision assimilating a non-profit
organisation to an international organisation provided that it satisfies the following
conditions:
(a) it has legal personality and autonomous governance bodies;
(b) it has been established to perform specific tasks of general international
interest;
(c) at least six Member States are members of the non-profit organisation;
(d) it is provided with adequate financial guarantees;
(de) it operates on the basis of a permanent structure and in accordance with
systems, rules and procedures which can be assessed in accordance with Article
158154(3).
 new
The entity shall be provided with adequate financial guarantees taking due account of the
Union contribution it is entrusted with.
 2018/1046 (adapted)
 new
4. Where international organisations implement funds under indirect management,
verification agreements concluded with them shall apply.
Article 161157
Indirect management with Member State organisations
EN 222 EN
1. The Commission may in accordance with points (c)(v) and (vi) of the first
subparagraph of Article 62(1) implement the budget indirectly with Member State
organisations.
2. Where the Commission implements the budget indirectly with Member States
organisations, it shall rely on the systems, rules and procedures of those organisations which
have been assessed in accordance with Article 158154  (2),  (3) and (4).
3. Financial framework partnership agreements concluded with Member State
organisations in accordance with Article 132130 shall further specify the extent and the
modalities of the cross-reliance on systems, rules and procedures of Member State
organisations and may include specific provisions on the cross-reliance on assessments and
audits as referred to in Articles 127126 and 128127.
Article 162158
Indirect management with third countries
1. The Commission may implement the budget indirectly with a third country or the
bodies designated by that country, as referred to point (c)(i) of the first subparagraph of
Article 62(1) by concluding a financing agreement describing the Union’s intervention in the
third country and laying down the method of implementation for each part of the action.
2. For the part of the action implemented indirectly with the third country or the bodies it
has designated, the financing agreement shall, in addition to the elements referred to in Article
159(8)155(5), clearly define the roles and responsibilities of the third country and of the
Commission in the implementation of the funds. The financing agreement shall also
determine the rules and procedures to be applied by the third country when implementing
Union funds.
Article 163159
Blending operations
1. Blending operations shall be managed either by the Commission or by persons or
entities implementing Union funds pursuant to point (c) of the first subparagraph of Article
62(1).
2. Where financial instruments and budgetary guarantees are implemented within a
blending facility or platform Title X applies.
3. For financial instruments and budgetary guarantees implemented within blending
facilities or platforms, point (h) of the first subparagraph of Article 213209(2) shall be
deemed to be complied with if an ex ante evaluation is carried out prior to the establishment
of the relevant blending facility or platform.
4. Annual reports pursuant to Article 249  Articles 41(4) and 41(5)  shall be drawn
up at the level of the blending facility or platform taking into account all financial instruments
and budgetary guarantees grouped under the facility or platform and clearly identifying the
different types of financial support within it.
EN 223 EN
TITLE VII
PROCUREMENT AND CONCESSIONS
CHAPTER 1
COMMON PROVISIONS
Article 164160
Principles applicable to contracts and scope
1. All contracts financed in whole or in part by the budget shall respect the principles of
transparency, proportionality, equal treatment and non-discrimination.
2. All contracts shall be put out to competition on the broadest possible basis, except
when use is made of the procedure referred to in point (d) of Article 168164(1).
The estimated value of a contract shall not be determined with a view to circumventing the
applicable rules, nor shall a contract be split up for that purpose.
The contracting authority shall divide a contract into lots, whenever appropriate, with due
regard to broad competition.
3. Contracting authorities shall not use framework contracts improperly or in such a way
that their purpose or effect is to prevent, restrict or distort competition.
4. The JRC may receive funding charged to appropriations other than research and
technological development appropriations in respect of its participation in procurement
procedures financed in whole or in part from the budget.
5. The rules on procurement laid down in this Regulation  , with the exception of the
principles of transparency and equal treatment,  shall not apply to:
(a) the activities of the JRC on behalf of third parties;, with the exception of the principles
of transparency and equal treatment.
 new
(b) financial services directly related to the issue, sale, purchase or transfer of securities or
other financial instruments within the meaning of Directive 2014/65/EU of the European
Parliament and of the Council, used by the Commission in the context of its borrowing and
lending, asset management and treasury operations, including services provided by central
banks, the European Stability Mechanism, the European Investment Bank and other
international financial institutions, and national entities entrusted with the issuance and
management of sovereign debt.
(c) services of document certification and authentication services which must be provided by
notaries, where such services are not open to competition on the basis of the applicable
national rules;
6. With the exception of procurement in the field of external actions, prior to any
procedure carried out in response to a crisis, a declaration of crisis shall be made in line with
the relevant internal rules. The authorising officer responsible may only rely on a crisis
EN 224 EN
declaration to launch a procurement procedure if the procedure is justified by a situation of
extreme urgency that is resulting from the crisis.
 2018/1046 (adapted)
 new
Article 165161
Annex on procurement and delegation of powers
Detailed rules on procurement are laid down in Annex I to this Regulation. To ensure that
Union institutions, when awarding contracts on their own account, apply the same standards
as those imposed on contracting authorities covered by Directives 2014/23/EU and
2014/24/EU, the Commission is empowered to adopt delegated acts in accordance with
Article 274269 of this Regulation to amend Annex I to this Regulation, in order to align that
Annex to amendments to those Directives and to introduce related technical adjustments.
Article 166162
Mixed contracts and common procurement vocabulary
1. A mixed contract covering two or more types of procurement (works, supplies or
services) or concessions (works or services) or both, shall be awarded in accordance with the
provisions applicable to the type of procurement that characterises the main subject matter of
the contract in question.
2. In the case of mixed contracts consisting of supplies and services, the main subject
matter shall be determined by a comparison of the values of the respective supplies or
services.
A contract covering one type of procurement (works, supplies or services) and concessions
(works or services) shall be awarded in accordance with the provisions applicable to the
public contract concerned.
3. This Title shall not apply to contracts for technical assistance concluded with the EIB
or the EIF.
4. Any references to nomenclatures in the context of procurement shall be made using
the Common Procurement Vocabulary (CPV) as set out in Regulation (EC) No 2195/2002 of
the European Parliament and of the Council89
.
Article 167163
Publicity measures
1. For procedures with a value equal to or greater than the thresholds referred to in
Article 179175(1) or Article 182178, the contracting authority shall publish in the Official
Journal of the European Union:
(a) a contract notice to launch a procedure, except in the case of the procedure
referred to in point (d) of Article 168164(1);
89
Regulation (EC) No 2195/2002 of the European Parliament and of the Council of 5 November 2002 on
the Common Procurement Vocabulary (CPV) (OJ L 340, 16.12.2002, p. 1).
EN 225 EN
(b) a contract award notice on the results of the procedure.
2. Procedures with a value below the thresholds referred to in Article 179175(1) or
Article 182178 shall be advertised by appropriate means.
3. Publication of certain information on a contract award may be withheld where its
release would impede law enforcement, or otherwise be contrary to the public interest, would
harm the legitimate commercial interests of economic operators or might prejudice fair
competition between them.
Article 168164
Procurement procedures
1. Procurement procedures for awarding concession contracts or public contracts,
including framework contracts shall take one of the following forms:
(a) open procedure;
(b) restricted procedure, including through a dynamic purchasing system;
(c) design contest;
(d) negotiated procedure, including without prior publication;
(e) competitive dialogue;
(f) competitive procedure with negotiation;
(g) innovation partnership;
(h) procedures involving a call for expression of interest.
2. In open procedures any interested economic operator may submit a tender.
3. In restricted procedures, competitive dialogues, competitive procedures with
negotiation and innovation partnerships, any economic operator may submit a request to
participate by providing the information that is requested by the contracting authority. The
contracting authority shall invite all candidates, that satisfy the selection criteria and that are
not in any of the situations referred to in Articles 139136(1) and 144141(1), to submit a
tender.
Notwithstanding the first subparagraph, the contracting authority may limit the number of
candidates to be invited to  submit a tender  participate in the procedure on the basis of
objective and non-discriminatory selection criteria, which shall be indicated in the contract
notice or the call for expression of interest. The number of candidates invited shall be
sufficient to ensure genuine competition.
4. In all procedures involving negotiation, the contracting authority shall negotiate with
tenderers the initial and any subsequent tenders or parts thereof, except their final tenders, in
order to improve their content. The minimum requirements and the criteria specified in the
procurement documents shall not be subject to negotiation.
A contracting authority may award a contract on the basis of the initial tender without
negotiation where it has indicated in the procurement documents that it reserves the
possibility to do so.
5. The contracting authority may use:
(a) the open or restricted procedure for any purchase;
EN 226 EN
(b) the procedures involving a call for expression of interest for contracts with a
value below the thresholds referred to in Article 179175(1), to preselect candidates to
be invited to submit tenders in response to future restricted invitations to tender, or to
collect a list of vendors to be invited to submit requests to participate or submit
tenders;
(c) the design contest to acquire a plan or design selected by a jury after being put
out to competition;
(d) the innovation partnership to develop an innovative product, service or
innovative works and for the subsequent purchase of the resulting supply, services or
works;
(e) the competitive procedure with negotiation or the competitive dialogue for
concession contracts, for the service contracts referred to in Annex XIV to Directive
2014/24/EU, in cases where only irregular or unacceptable tenders were submitted in
response to an open or restricted procedure after the initial procedure has been
completed, and for cases where this is justified by the specific circumstances linked,
inter alia, to the nature or the complexity of the subject matter of the contract or to
the specific type of contract, as further detailed in Annex I to this Regulation;
(f) the negotiated procedure for contracts with a value below the thresholds
referred to in Article 179175(1), or the negotiated procedure without prior
publication for specific types of purchases falling outside the scope of Directive
2014/24/EU or in the clearly defined exceptional circumstances set out in Annex I to
this Regulation.
6. A dynamic purchasing system shall be open throughout its duration to any economic
operator who satisfies the selection criteria.
The contracting authority shall follow the rules of the restricted procedure for procurement
through a dynamic purchasing system.
Article 169165
Interinstitutional procurement,and joint procurement  , and procurement on behalf
of Member States 
1. Where a contract or a framework contract is of interest to two or more Union
institutions, executive agencies or Union bodies referred to in Articles 70 and 71, and
whenever there is a possibility for realising efficiency gains, the contracting authorities
concerned may carry out the procedure and the management of the subsequent contract or
framework contract on an interinstitutional basis under the lead of one of the contracting
authorities.
The bodies and persons entrusted with the implementation of specific actions in the CFSP
pursuant to Title V of the TEU as well as the Office of the Secretary of the Board of
Governors of the European Schools may also participate in interinstitutional procedures.
The terms of a framework contract shall only apply between those contracting authorities that
are identified for that purpose in the procurement documents and those economic operators
that are party to the framework contract.
EN 227 EN
 new
By way of derogation from the third subparagraph, in a situation of extreme urgency resulting
from a crisis, new contracting authorities might be added by the contracting authority after the
launch of the procurement procedure and before contract signature, subject to the conditions
set out in Article 164(6) and provided that the modification does not alter the subject matter of
the contract or the framework contract.
 2018/1046
 new
2. Where a contract or framework contract is necessary for the implementation of a joint
action between a Union institution  , a Union body referred to in Articles 70 and 71 or an
executive agency referred to in Article 69  and one or more contracting authorities from
Member States, the procurement procedure may be carried out jointly by the Union institution
and the contracting authorities.  Where it is necessary to carry out a joint procurement
between a Union institution, a Union body referred to in Articles 70 and 71 or an executive
agency referred to in Article 69 and one or more contracting authorities from Member States,
Member States may acquire, rent or lease fully the capacities jointly procured. 
Joint procurement may be conducted with EFTA States and Union candidate countries if that
possibility has been specifically provided for in a bilateral or multilateral treaty  , or with
other third countries if such possibility is specifically provided for in the applicable basic act  .
The procedural provisions applicable to Union institutions shall apply to the joint
procurement.
Where the share pertaining to or managed by the contracting authority of a Member State in
the total estimated value of the contract is equal to or above 50 %, or in other duly justified
cases, the Union institution may decide that the procedural rules applicable to the contracting
authority of a Member State shall apply to the joint procurement, provided that those rules
may be considered as equivalent to those of the Union institution.
The Union institution and the contracting authority from a Member State, an EFTA State or a
Union candidate country concerned by the joint procurement shall agree in particular upon the
detailed practical arrangements for the evaluation of the requests for participation or of the
tenders, the award of the contract, the law applicable to the contract and the competent court
for hearing disputes.
 new
In a situation of extreme urgency resulting from a crisis, new contracting authorities may be
added after the launch of the procurement procedure and before contract signature, subject to
the conditions set out in Article 164(6).
3. A Union institution, Union body referred to in Articles 70 and 71 or an executive
agency referred to in Article 69 may procure on behalf of or in the name of one or several
Member States on the basis of a mandate, or act as a wholesaler, by buying, stocking and
reselling or donating supplies and services, including rentals, to Member States or partner
EN 228 EN
organisations selected by the Union institution, Union body referred to in Articles 70 and 71
or by an executive agency referred to in Article 69.
In this case, the mandated Union institution, Union body referred to in Articles 70 and 71 or
executive agency referred to in Article 69 shall conduct the procurement procedure following
its own procurement rules.
 2018/1046 (adapted)
 new
Article 170166
Preparation of a procurement procedure
1. Before launching a procurement procedure, the contracting authority may conduct a
preliminary market consultation with a view to preparing the procedure.
2. In the procurement documents, the contracting authority shall identify the subject
matter of the procurement by providing a description of its needs and the characteristics
required of the works, supplies or services to be bought, and shall specify the applicable
exclusion, selection and award criteria. The contracting authority shall also indicate which
elements define the minimum requirements to be met by all tenders. Minimum requirements
shall include compliance with applicable environmental, social and labour law obligations
established by Union law, national law, collective agreements or the applicable international
social and environmental conventions listed in Annex X to Directive 2014/24/EU.
Article 171167
Award of contracts
1. Contracts shall be awarded on the basis of award criteria provided that the contracting
authority has verified the following:
(a) the tender complies with the minimum requirements specified in the
procurement documents;
(b) the candidate or tenderer is not excluded under Article 139136 or rejected
under Article 144141;
(c) the candidate or tenderer  has access to procurement, and  meets the
selection criteria specified in the procurement documents  , including the absence
of professional conflicting interests  and is not subject to conflicts of interest which
may negatively affect the performance of the contract.
2. The contracting authority shall apply the selection criteria to evaluate the capacity of
the candidate or tenderer. Selection criteria shall only relate to the legal and regulatory
capacity to pursue the professional activity, the economic and financial capacity, and the
technical and professional capacity. The JRC shall be presumed to meet the requirements
relating to financial capacity.
3. The contracting authority shall apply the award criteria to evaluate the tender.
4. The contracting authority shall base the award of contracts on the most economically
advantageous tender, which shall consist in one of three award methods: lowest price, lowest
cost or best price-quality ratio.
EN 229 EN
For the lowest cost method, the contracting authority shall use a cost-effectiveness approach
including life-cycle costing.
For the best price-quality ratio, the contracting authority shall take into account the price or
cost and other quality criteria linked to the subject matter of the contract.
Article 172168
Submission, electronic communication and evaluation
1. The contracting authority shall lay down time limits for the receipt of tenders and
requests to participate in accordance with point 24 of Annex I and taking into account the
complexity of the purchase, leaving an adequate period for economic operators to prepare
their tenders.
2. If deemed appropriate and proportionate, the contracting authority may require
tenderers to lodge a guarantee to make sure that the tenders submitted are not withdrawn
before contract signature. The required guarantee shall represent 1 to 2 % of the total
estimated value of the contract.
The contracting authority shall release the guarantees:
(a) in respect of tenderers or tenders rejected as referred to in point 30.2(b) or (c)
of Annex I, after having provided the information on the outcome of the procedure;
(b) in respect of tenderers ranked as referred to in point 30.2(e) of Annex I, after
the contract is signed.
3. The contracting authority shall open all requests to participate and tenders. However,
it shall reject:
(a) requests to participate and tenders which do not comply with the time limit for
receipt, without opening them;
(b) tenders already open when they are received, without examining their content.
4. The contracting authority shall evaluate all requests to participate or tenders not
rejected during the opening phase as laid down in paragraph 3 on the basis of the criteria
specified in the procurement documents with a view to awarding the contract or to proceeding
with an electronic auction.
5. The authorising officer may waive the appointment of an evaluation committee as
provided for in Article 154150(2) in the following cases:
(a) the value of the contract is below the thresholds referred to in Article
179175(1);
(b) on the basis of a risk analysis for the cases referred to in points (c), (e), (f)(i),
(f)(iii), and (h)  and (m)  of the second subparagraph of point 11.1 of Annex I;
(c) on the basis of a risk analysis when reopening competition within a framework
contract;
(d) for procedures in the field of external actions having a value of less than or
equal to EUR 20 000;.
EN 230 EN
 new
(e) on the basis of a risk analysis for specific procurements under a dynamic purchasing
system.
 2018/1046
6. Requests to participate and tenders which do not comply with all the minimum
requirements set out in the procurement documents shall be rejected.
Article 173169
Contacts during the procurement procedure
1. Before the time limit for receipt of requests to participate or tenders, the contracting
authority may communicate additional information about the procurement documents if it
discovers an error or omission in the text or upon request from candidates or tenderers.
Information provided shall be disclosed to all candidates or tenderers.
 new
By way of derogation from the first subparagraph, in a situation of extreme urgency resulting
from a crisis, the contracting authority may contact in writing all invited candidates before the
time limit for receipt of requests to participate or tenders, with the sole purpose of clarifying
their intention to submit a request to participate or a tender, subject to the conditions set out in
Article 164(6).
 2018/1046 (adapted)
 new
2. After the time limit for receipt of requests to participate or tenders, in every case
where contact has been made, and in the duly justified cases where contact has not been made
as provided for in Article 155151, a record shall be kept in the procurement file.
Article 174170
Award decision and information to candidates or tenderers
1. The authorising officer responsible shall decide to whom the contract is to be awarded,
in compliance with the selection and award criteria specified in the procurement documents.
2. The contracting authority shall notify all candidates or tenderers, whose requests to
participate or tenders are  is  rejected, of the grounds on which the decision was taken.,
 In addition, successful and unsuccessful tenderers shall be notified of  as well as the
duration of the standstill periods referred to in Articles 179175(2) and 182178(1)  , when
such standstill period is applicable  .
EN 231 EN
For the award of specific contracts under a framework contract with reopening of
competition, the contracting authority shall inform the tenderers of the result of the
evaluation.
3. The contracting authority shall inform each tenderer who is not in an exclusion
situation referred to in Article 136(1), who is not rejected under Article 144141  or under
other grounds of rejection  , whose tender is compliant with the procurement documents
and who makes a request in writing, of any of the following:
(a) the name of the tenderer, or tenderers in the case of a framework contract, to
whom the contract is awarded and, except in the case of a specific contract under a
framework contract with reopening of competition, the characteristics and relative
advantages of the successful tender, the price paid or contract value, whichever is
appropriate  and its total financial offer amount  ;
(b) the progress of negotiation and dialogue with tenderers.
However, the contracting authority may decide to withhold certain information where its
release would impede law enforcement, would be contrary to the public interest or would
prejudice the legitimate commercial interests of economic operators or might distort fair
competition between them.
Article 175171
Cancellation of the procurement procedure
The contracting authority may, before the contract is signed, cancel the procurement
procedure  totally. In the case of procedures awarded in lots or multiple sourcing
procurement the cancellation may be done partially.  without Tthe candidates or tenderers
being  shall not be  entitled to claim any compensation.
The decision shall be justified and brought to the attention of the candidates or tenderers as
soon as possible.
Article 176172
Performance and modifications of the contract
1. Performance of the contract shall not start before it is signed.
2. The contracting authority may modify a contract or framework contract without a
procurement procedure only in the cases provided for in paragraph 3 and provided the
modification does not alter the subject matter of the contract or framework contract  , within
the meaning of paragraph 4  .
3. A contract, a framework contract or a specific contract under a framework contract
may be modified without a new procurement procedure in any of the following cases:
(a) for additional works, supplies or services by the original contractor that have
become necessary and that were not included in the initial procurement, where the
following conditions are fulfilled:
(i) a change of contractor cannot be made for technical reasons linked to
interchangeability or interoperability requirements with existing equipment,
services or installations;
(ii) a change of contractor would cause substantial duplication of costs for
the contracting authority;
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(iii) any increase in price, including the net cumulative value of successive
modifications, does not exceed 50 % of the initial contract value;
(b) where all of the following conditions are fulfilled:
(i) the need for modification has been brought about by circumstances
which a diligent contracting authority could not foresee;
(ii) any increase in price does not exceed 50 % of the initial contract value;
(c) where the value of the modification is below the following thresholds:
(i) the thresholds referred to in Article 179175(1), and in point 38 of
Annex I in the field of external actions, applicable at the time of the
modification; and
(ii) 10 % of the initial contract value for public service and supply
contracts and works or services concession contracts and 15 % of the initial
contract value for public works contracts;
(d) where both of the following conditions are fulfilled:
(i) the minimum requirements of the initial procurement procedure are not
altered;
(ii) any ensuing modification of value complies with the conditions set out
in point (c) of this subparagraph, unless such modification of value results from
the strict application of the procurement documents or contractual provisions.
The initial contract value shall not take into account price revisions.
The net cumulative value of several successive modifications under point (c) of the first
subparagraph shall not exceed any threshold referred to therein.
The contracting authority shall apply the ex post publicity measures set out in Article 167163.
 new
4. A modification shall be considered to be altering the subject matter of the contract or
framework contract, where it renders the contract or framework contract materially different
in substance from the one initially concluded. In any event, a modification shall be considered
to be altering the subject matter of the contract or framework contract where one or more of
the following conditions are met:
(a) the modification introduces or supresses significant conditions which, had they been part
of the initial procurement procedure, would have allowed for the admission of other tenderers
than those initially selected or for the acceptance of a tender other than that originally
accepted, or would have attracted additional participants in the procurement procedure, or
would not have led to the selection of the winning tenderer;
(b) the modification significantly changes the economic balance of the contract or the
framework contract in favour of the contractor in a manner which was not provided for in the
initial contract or framework contract;
(c) the modification significantly extends the scope of the contract or framework contract.
5. By way of derogation from paragraph 2, in a situation of extreme urgency resulting
from a crisis, the contracting authority may, in agreement with the contractor, modify a
contract or a framework contract beyond the threshold referred to in paragraph 3(b)(ii),
EN 233 EN
provided that it does not exceed 100% of the initial contract value, and that it is justified as
strictly necessary to respond to the evolution of the crisis, subject to the conditions set out in
Article 164(6).
By way of derogation from paragraph 2, in a situation of extreme urgency resulting from a
crisis, the terms of a framework contract may be modified by common agreement to apply to
those new contracting authorities added following a modification of the framework contract,
including in the case of inter-institutional or joint procurements, subject to the conditions set
out in Article 164(6).
 2018/1046
 new
Article 177173
Performance guarantees and retention money guarantees
1. A performance guarantee shall amount to a maximum of 10 % of the total value of the
contract.
It shall be fully released after final acceptance of the works, supplies or complex services,
within a period subject to the time limits set out in Article 117116(1) and to be specified in
the contract. It may be released partially or fully upon provisional acceptance of the works,
supplies or complex services.
2. A retention money guarantee amounting to a maximum of 10 % of the total value of
the contract may be constituted by deductions from interim payments as and when they are
made or by deduction from the final payment.
The contracting authority shall determine the amount of the retention money guarantee which
shall be proportionate to the risks identified in relation to the performance of the contract,
taking into account its subject matter and the usual commercial terms applicable in the sector
concerned.
A retention money guarantee shall not be used in a contract where a performance guarantee
has been requested and not released.
3. Subject to approval by the contracting authority, the contractor may request to replace
the retention money guarantee by another type of guarantee referred to in Article 156152.
4. The contracting authority shall release the retention money guarantee after the expiry
of the contractual liability period, within a period subject to the time limits set out in Article
117116(1) and to be specified in the contract.
CHAPTER 2
PROVISIONS APPLICABLE TO CONTRACTS AWARDED BY UNION INSTITUTIONS ON
THEIR OWN ACCOUNT
Article 178174
The contracting authority
EN 234 EN
1. Union institutions, executive agencies and Union bodies referred to in Articles 70 and
71 shall be deemed to be contracting authorities in respect of contracts awarded on their own
account, except where they purchase from a central purchasing body. Departments of Union
institutions shall not be deemed to be contracting authorities where they conclude service-
level agreements amongst themselves.
Union institutions deemed to be contracting authorities in accordance with the first
subparagraph shall, in accordance with Article 60, delegate the necessary powers for the
exercise of the function of the contracting authority.
2. Each authorising officer by delegation or subdelegation within each Union institution
shall assess whether the thresholds referred to in Article 179175(1) have been reached.
Article 179175
Thresholds applicable and standstill period
1. To award public and concession contracts, the contracting authority shall respect the
thresholds laid down in points (a) and (b) of Article 4, points (a) and (b), of Directive
2014/24/EU when selecting a procedure referred to in Article 168164(1) of this Regulation
 , and respectively the threshold laid down in Article 8(1) Directive 2014/23/EU for
concessions  . Those thresholds shall determine the publicity measures set out in Article
163(1) and (2) of this Regulation.
 new
By way of derogation from the first subparagraph, for contracts awarded by Union
delegations or awarded exclusively in the interest of Union delegations in third countries, the
applicable threshold for public supply and service contracts shall be EUR 300 000, instead of
the threshold for public supply and service contracts laid down in point (b) of Article 4 of
Directive 2014/24/EU.
 2018/1046
2. Subject to the exceptions and conditions specified in Annex I to this Regulation, in the
case of contracts the value of which exceeds the thresholds referred to in paragraph 1, the
contracting authority shall not sign the contract or framework contract with the successful
tenderer until a standstill period has elapsed.
3. The standstill period shall have a duration of 10 days when using electronic means of
communication and 15 days when using other means.
Article 180176
Rules on access to procurement
1. Participation in procurement procedures shall be open on equal terms to all natural and
legal persons within the scope of the Treaties and to all natural and legal persons established
in a third country which has a special agreement with the Union in the field of procurement
under the conditions laid down in such an agreement. It shall also be open to international
organisations.
EN 235 EN
2. For the purpose of Article 164(4), the JRC shall be considered as a legal person
established in a Member State.
 new
3. For contracts awarded by Union delegations or awarded exclusively in the interest of Union
Delegations in third countries, participation in procurement procedures shall be open on equal
terms to all natural and legal persons established in the third country where the Delegation
concerned is established. In addition, it may be decided under exceptional circumstances duly
justified by the authorising officer responsible, to allow third-country nationals or entities, to
tender for contracts.
4. Participation in procurement procedures and performance of the contracts awarded shall be
subject to conditions laid down in Regulation 20xx/xxx (IPI Regulation) and in implementing
acts (IPI measures) adopted under that Regulation.
 2018/1046 (adapted)
 new
Article 181177
Procurement rules of the World Trade Organisation
Where the plurilateral Agreement on Government Procurement concluded within the World
Trade Organisation applies, the procurement procedure shall also be open to economic
operators established in the states which have ratified that agreement, under the conditions
laid down therein.
CHAPTER 3
PROVISIONS APPLICABLE FOR PROCUREMENT IN THE FIELD OF EXTERNAL
ACTIONS
Article 182178
External action procurement
1. The general provisions on procurement set out in Chapter 1 of this Title shall apply to
contracts covered by this Chapter subject to the special provisions relating to the
arrangements for awarding external contracts laid down in Chapter 3 of Annex I. Articles
178174 to 181177 shall not apply to the procurement covered by this Chapter.
Subject to the exceptions and conditions specified in Annex I, the contracting authority shall
not sign the contract or framework contract with the successful tenderer until a standstill
period has elapsed. The standstill period shall have a duration of 10 days when using
electronic means of communication and 15 days when using other means.
Article 167163, points (a) and (b) of Article 168164(1) and the second subparagraph of this
paragraph shall only apply as from:
(a) EUR 300000 for service and supply contracts;
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(b) EUR 5000000 for works contracts.
2. This Chapter shall apply to:
(a) procurement where the Commission does not award contracts on its own
account;
(b) procurement by persons or entities implementing Union funds pursuant to
point (c) of the first subparagraph of Article 62(1), first subparagraph, point (c),
where provided for in the contribution  agreements  or financing agreements
referred to in Article 158154.
3. The procurement procedures shall be laid down in the financing agreements provided
for in Article 162158.
4. This Chapter shall not apply to actions under sector-specific basic acts relating to
humanitarian crisis management aid, civil protection operations and humanitarian aid
operations.
Article 183179
Rules on access to procurement in the field of external actions
1. Participation in procurement procedures shall be open on equal terms to all persons
within the scope of the Treaties and to any other natural or legal person in accordance with the
specific provisions in the basic instruments governing the cooperation sector concerned. It
shall also be open to international organisations.
2. It may be decided, under exceptional circumstances duly justified by the authorising
officer responsible, to allow third-country nationals, other than those referred to in paragraph
1 of this Article, to tender for contracts.
3. Where an agreement on widening the market for procurement of goods or services to
which the Union is party applies, the procurement procedures for contracts financed by the
budget shall also be open to natural and legal persons established in a third country other than
those referred to in paragraphs 1 and 2, under the conditions laid down in that agreement.
TITLE VIII
GRANTS
CHAPTER 1
SCOPE AND FORM OF GRANTS
Article 184180
Scope and form of grants
1. This Title applies to grants awarded under direct management.
2. Grants may be awarded in order to finance any of the following:
(a) an action intended to help achieve a Union policy objective (‘action grants’);
(b) the functioning of a body which has an objective forming part of, and
supporting, a Union policy (‘operating grants’).
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Operating grants shall take the form of a financial contribution to the work programme of the
body referred to in point (b) of the first subparagraph.
3. Grants may take any of the forms provided for in Article 126125(1).
Where the grant takes the form of financing not linked to costs pursuant to point (a) of the
first subparagraph of Article 126125(1):
(a) the provisions related to eligibility and verification of costs laid down in this
Title, in particular Articles 186182, 188184 and 189185, Article 190186(2), (3) and
(4), Article 194190, Articles 195191(3)  , the provision relating to an estimated
budget or estimated eligible costs in Article 200(1)(e),  and 207203(4), shall not
apply;
(b) as regards Article 185181, only the procedure and the requirements referred to
in paragraphs 2 and 3 of that Article, points (a) and (d) of the and the second
subparagraph of paragraph 4, first subparagraph, points (a) and (d), and second
subparagraph,  point (a),  and paragraph 5, of that Article shall apply.
4. Each Union institution may award public contracts or grants for communication
activities. Grants may be awarded where the use of procurement is not appropriate due to the
nature of activities.
5. The JRC may receive funding charged to appropriations other than research and
technological development appropriations in respect of its participation in grant award
procedures financed in whole or in part from the budget. In such cases, Article 202198(4), as
far as financial capacity is concerned, and points (a) to (d) of Article 200196(1) shall not
apply.
Article 185181
Lump sums, unit costs and flat-rate financing
1. Where the grant takes the form of lump sums, unit costs or flat-rate financing as
referred to in point (c), (d) or (e) of the first subparagraph of Article 126125(1), this Title
shall apply, with the exception of the provisions or parts of the provisions related to the
verification of eligible costs actually incurred.
2. Where possible and appropriate, lump sums, unit costs or flat rates shall be determined
in such a way as to allow their payment upon achievement of concrete outputs and/or results.
3. Unless otherwise provided in the basic act, the use of lump sums, unit costs or flat-rate
financing shall be authorised by a decision of the authorising officer responsible, who shall
act in accordance with the internal rules of the Union institution concerned.
4. The authorisation decision shall contain at least the following:
(a) justification concerning the appropriateness of such forms of financing with
regard to the nature of the supported actions or work programmes, as well as to the
risks of irregularities and fraud and costs of control;
(b) identification of the costs or categories of costs covered by lump sums, unit
costs or flat-rate financing, which shall be considered eligible in accordance with
points (c), (e) and (f) of Article 190186(3) and Article 190186(4), and which shall
exclude ineligible costs under the applicable Union rules;
(c) description of the methods for determining lump sums, unit costs or flat-rate
financing. Those methods shall be based on one of the following:
EN 238 EN
(i) statistical data, similar objective means or an expert judgement
provided by internally available experts or procured in accordance with the
applicable rules; or
(ii) beneficiary-by-beneficiary approach, by reference to certified or
auditable historical data of the beneficiary or to its usual cost accounting
practices;
(d) where possible, the essential conditions triggering the payment, including,
where applicable, the achievement of outputs and/or results;
(e) where lump sums, unit costs and flat rates are not output based and/or result
based, a justification on why an output based and/or result based approach is not
possible or appropriate.
The methods referred to in point (c) of the first subparagraph shall ensure:
(a) the respect for the principle of sound financial management, in particular the
appropriateness of the respective amounts with regard to the required outputs and/or
results taking into account foreseeable revenue to be generated by the actions or
work programmes;
(b) reasonable compliance with the principles of co-financing and no double
funding.
5. The authorisation decision shall apply for the duration of the programme or
programmes unless otherwise provided in that decision.
The authorisation decision may cover the use of lump sums, unit costs or flat rates applicable
to more than one specific funding programme where the nature of the activities or of the
expenditure allow for a common approach. In such cases, the authorising decision may be
adopted by the following:
(a) the authorising officers responsible where all activities concerned fall under
their responsibility;
(b) the Commission where this is appropriate in view of the nature of the activities
or of the expenditure or in view of the number of authorising officers concerned.
6. The authorising officer responsible may authorise or impose, in the form of flat-rates,
funding of the beneficiary’s indirect costs up to a maximum of 7 % of total eligible direct
costs for the action. A higher flat rate may be authorised by a reasoned Commission decision.
The authorising officer responsible shall report in the annual activity report referred to in
Article 74(9) on any such decision taken, the flat rate authorised and the reasons leading to
that decision.
7. SME owners and other natural persons who do not receive a salary may declare
eligible personnel costs for the work carried out by themselves under an action or work
programme, on the basis of unit costs authorised in accordance with paragraphs 1 to 6.
8. Beneficiaries may declare personnel costs for the work carried out by volunteers under
an action or work programme, on the basis of unit costs authorised in accordance with
paragraphs 1 to 6.
Article 186182
Single lump sums
EN 239 EN
1. A lump sum as referred to in point (d) of the first subparagraph of Article 126125(1)
may cover the entire eligible costs of an action or a work programme (‘single lump sum’).
2. In accordance with Article 185181(4), single lump sums may be determined on the
basis of the estimated budget of the action or work programme. Such estimated budget shall
comply with the principles of economy, efficiency and effectiveness. The compliance with
those principles shall be verified ex ante at the time of evaluation of the grant application.
3. When authorising single lump sums the authorising officer responsible shall comply
with Article 185181.
Article 187183
Checks and controls on beneficiaries related to lump sums, unit costs and flat rates
1. The authorising officer responsible shall check, at the latest before the payment of the
balance,:
(i) the fulfilment of the conditions triggering the payment of lump sums, unit costs or flat-
rates, including, where required, the achievement of outputs and/or results;
 new
(ii) that the lump sums, unit costs or flat rates were indicated in the estimated overall budget
of the action or work programme,
(iii) that the above mentioned condition was achieved during the duration of the action or the
work programme.
 2018/1046 (adapted)
 new
In addition, the fulfilment of those conditions may be subject to ex post controls.
The amounts of lump sums, unit costs or flat-rate financing determined ex ante by application
of the method authorised by the authorising officer responsible or the Commission in
accordance with Article 185181 shall not be challenged by ex post controls. This is without
prejudice to the right of the authorising officer responsible to check that the conditions
triggering the payment as referred to in the first subparagraph of this paragraph are fulfilled,
and to reduce the grant in accordance with Article 133131(4) where those conditions are not
fulfilled or in the event of irregularity, fraud or a breach of other obligations. Where lump
sums, unit costs or flat rates are established on the basis of the usual cost accounting practices
of the beneficiary Article 189185(2) shall apply.
2. The frequency and scope of checks and controls may depend, inter alia, upon the
nature of the action or the beneficiary, including past irregularities or fraud attributable to that
beneficiary.
3. The conditions triggering the payment of lump sums, unit costs or flat-rates shall not
require reporting on the costs actually incurred by the beneficiary.
4. Payment of the grant on the basis of lump sums, unit costs or flat-rate financing shall
not affect the right of access to the statutory records of the beneficiaries for the purposes
referred to in Articles 130129 and 188184.
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5. For the purposes of the checks and controls referred to in paragraph 1 of this Article,
points (a) and (b) of Article 186(3) shall apply.
Article 188184
Periodic assessment of lump sums, unit costs or flat-rates
The method for determining lump sums, unit costs or flat rates, the underlying data and the
resulting amounts, as well as the adequateness of those amounts with regard to the output
and/or results delivered, shall be assessed periodically and, where appropriate, adjusted in
accordance with Article 185181. The frequency and scope of assessments shall depend on the
evolution and the nature of the costs, in particular taking into account substantial changes in
market prices and other relevant circumstances.
Article 189185
Usual cost accounting practices of the beneficiary
1. Where recourse to the usual cost accounting practices of the beneficiary is authorised,
the authorising officer responsible may assess compliance of those practices with the
conditions set out in Article 185181(4). That assessment may be carried out ex ante or by
using an appropriate strategy for ex post controls.
2. If the compliance of the beneficiary’s usual cost accounting practices with the
conditions set out in Article 185181(4) has been established ex ante, the amounts of lump
sums, unit costs or flat-rate financing determined by application of those practices shall not be
challenged by ex post controls. This shall not affect the right of the authorising officer
responsible to reduce the grant in accordance with Article 133131(4).
3. The authorising officer responsible may consider that the usual cost accounting
practices of the beneficiary comply with the conditions set out in Article 185181(4) if they are
accepted by national authorities under comparable funding schemes.
Article 190186
Eligible costs
1. Grants shall not exceed an overall ceiling expressed in terms of an absolute value
(‘maximum grant amount’) which shall be established on the basis of:
(a) the overall amount of financing not linked to costs in the case referred to in
point (a) of the first subparagraph of Article 126125(1);
(b) estimated eligible costs, where possible, in the case referred to in point (b) of
the first subparagraph of Article 126125(1);
(c) the overall amount of the estimated eligible costs clearly defined in advance in
the form of lump sums, unit costs or flat rates as referred to in points (c), (d) and (e)
of the first subparagraph of Article 126125(1).
Without prejudice to the basic act, grants may in addition be expressed as a percentage of the
estimated eligible costs, where the grant takes the form specified in point (b) of the first
subparagraph, or as a percentage of the lump sums, unit costs or flat rate financing referred to
in point (c) of the first subparagraph.
Where the grant takes the form specified in point (b) of the first subparagraph of this
paragraph and where, due to specificities of an action, the grant can only be expressed in
EN 241 EN
terms of an absolute value, the verification of the eligible costs shall be done in accordance
with Article 159155(4) and, where applicable, Article 159(7)155(5).
2. Without prejudice to the maximum co-financing rate specified in the basic act:
(a) the grant shall not exceed the eligible costs;
(b) where the grant takes the form specified in point (b) of the first subparagraph
of paragraph 1 and where the estimated eligible costs include costs for volunteers’
work referred to in Article 185181(8), the grant shall not exceed the estimated
eligible costs other than the costs for volunteers’ work.
3. Eligible costs actually incurred by the beneficiary, as referred to in point (b) of the
first subparagraph of Article 126125(1), shall meet all of the following criteria:
(a) they are incurred during the duration of the action or of the work programme,
with the exception of costs relating to final reports and audit certificates;
(b) they are indicated in the estimated overall budget of the action or work
programme;
(c) they are necessary for the implementation of the action or of the work
programme which is the subject of the grant;
(d) they are identifiable and verifiable, in particular being recorded in the
accounting records of the beneficiary and determined according to the applicable
accounting standards of the country where the beneficiary is established and
according to the usual cost accounting practices of the beneficiary;
(e) they comply with the requirements of applicable tax and social legislation;
(f) they are reasonable, justified, and comply with the principle of sound financial
management, in particular regarding economy and efficiency.
4. Calls for proposals shall specify the categories of costs considered as eligible for
Union funding.
Unless provided otherwise in the basic act and in addition to paragraph 3 of this Article, the
following categories of costs shall be eligible where the authorising officer responsible has
declared them as such under the call for proposals:
(a) costs relating to a pre-financing guarantee lodged by the beneficiary, where
that guarantee is required by the authorising officer responsible pursuant to Article
156152(1);
(b) costs relating to certificates on the financial statements and operational
verification reports, where such certificates or reports are required by the authorising
officer responsible;
(c) VAT, where it is not recoverable under the applicable national VAT legislation
and is paid by a beneficiary other than a non-taxable person within the meaning of
the first subparagraph of Article 13(1) of Council Directive 2006/112/EC90
;
(d) depreciation costs, provided they are actually incurred by the beneficiary;
90
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ
L 347, 11.12.2006, p. 1).
EN 242 EN
(e) salary costs of the personnel of national administrations to the extent that they
relate to the cost of activities which the relevant public authority would not carry out
if the project concerned were not undertaken.
For the purposes of point (c) of the second subparagraph:
(a) VAT shall be considered as not recoverable if according to national law it is
attributable to any of the following activities:
(i) exempt activities without right of deduction;
(ii) activities which fall outside the scope of VAT;
(iii) activities, as referred to in point (i) or (ii), in respect of which VAT is
not deductible but refunded by means of specific refund schemes or
compensation funds not referred to in Directive 2006/112/EC, even if that
scheme or fund is established by national VAT legislation;
(b) VAT relating to the activities listed in Article 13(2) of Directive 2006/112/EC
shall be regarded as paid by a beneficiary other than a non-taxable person within the
meaning of the first subparagraph of Article 13(1) of that Directive, regardless of
whether those activities are regarded by the Member State concerned as activities
engaged in by bodies governed by public law acting as public authorities.
Article 191187
Affiliated entities and sole beneficiary
1. For the purpose of this Title, the following entities shall be considered as entities
affiliated to the beneficiary:
(a) entities forming the sole beneficiary in accordance with paragraph 2;
(b) entities that satisfy the eligibility criteria and that do not fall within one of the
situations referred to in Articles 139136(1) and 144141(1) and that have a link with
the beneficiary, in particular a legal or capital link, which is neither limited to the
action nor established for the sole purpose of its implementation.
Section 2 of Chapter 2 of Title V shall apply also to affiliated entities.
2. Where several entities satisfy the criteria for being awarded a grant and together form
one entity, that entity may be treated as the sole beneficiary, including where the entity is
specifically established for the purpose of implementing the action to be financed by the
grant.
3. Unless otherwise provided in the call for proposals, entities affiliated to a beneficiary
may participate in the implementation of the action, provided that both of the following
conditions are fulfilled:
(a) the entities concerned are identified in the grant agreement;
(b) the entities concerned abide by the rules applicable to the beneficiary under the
grant agreement with regard to:
(i) eligibility of costs or conditions triggering the payment;
(ii) rights of checks and audits by the Commission, OLAF and the Court of
Auditors.
EN 243 EN
Costs incurred by such entities may be accepted as eligible costs actually incurred or may be
covered by lump sums, unit costs and flat-rate financing.
CHAPTER 2
PRINCIPLES
Article 192188
General principles applicable to grants
Grants shall be subject to the principles of:
(a) equal treatment;
(b) transparency;
(c) co-financing;
(d) non-cumulative award and no double financing;
(e) non-retroactivity;
(f) no-profit.
Article 193189
Transparency
1. Grants shall be awarded following a publication of calls for proposals, except in the
cases referred to in Article 199195.
2. All grants awarded in the course of a financial year shall be published in accordance
with Article 38(1) to (4).
3. Following the publication referred to in paragraphs 1 and 2, when requested by the
European Parliament and by the Council, the Commission shall forward a report to them on:
(a) the number of applicants in the preceding financial year;
(b) the number and percentage of successful applications per call for proposals;
(c) the average duration of the procedure from the date of closure of the call for
proposals to the award of a grant;
(d) the number and amount of grants for which an ex post publication did not take
place in the preceding financial year in accordance with Article 38(4).
(e) any grant awarded to financial institutions, including the EIB or the EIF in
accordance with point (g) of the first paragraph of Article 199195.
Article 194190
Co-financing
1. Grants shall involve co-financing. As a result, the resources necessary to carry out the
action or the work programme shall not be provided entirely by the grant.
Co-financing may be provided in the form of the beneficiary’s own resources, income
generated by the action or work programme or financial or in-kind contributions from third
parties.
EN 244 EN
2. In-kind contributions from third parties in the form of volunteers’ work valued in
accordance with Article 185181(8) shall be presented as eligible costs in the estimated budget.
They shall be presented separately from other eligible costs. Volunteers’ work may comprise
up to 50 % of the  overall  co-financing. For the purposes of calculating that percentage,
in-kind contributions and other co-financing shall be based on the estimates provided by the
applicant.
Other in-kind contributions from third parties shall be presented separately from the
contributions to the eligible costs in the estimated budget. Their approximate value shall be
indicated in the estimated budget and shall not be subject to subsequent changes.
3. By way of derogation from paragraph 1, an external action may be financed in full by
the grant where this is essential for it to be carried out. In such a case, justification shall be
provided in the award decision.
4. This Article shall not apply to interest rate rebates and guarantee fee subsidies.
Article 195191
Principle of non-cumulative award and prohibition of double funding
1. Each action may give rise to the award of only one grant from the budget to any one
beneficiary, except where otherwise authorised in the relevant basic acts.
A beneficiary may be awarded only one operating grant from the budget per financial year.
An action may be financed jointly from separate budget lines by different authorising officers
responsible.
2. The applicant shall immediately inform the authorising officers of any multiple
applications and multiple grants relating to the same action or to the same work programme.
3. In no circumstances shall the same costs be financed twice by the budget.
4. In relation to the following types of support, paragraphs 1 and 2 shall not apply and,
where appropriate, the Commission may decide not to verify whether the same cost was
financed twice:
(a) study, research, training or education support paid to natural persons;
(b) direct support paid to natural persons most in need, such as unemployed
persons and refugees.
Article 196192
No-profit principle
1. Grants shall not have the purpose or effect of producing a profit within the framework
of the action or the work programme of the beneficiary (‘no-profit principle’).
2. For the purposes of paragraph 1, a profit shall be defined as a surplus, calculated at the
payment of the balance, of receipts over the eligible costs of the action or work programme,
where receipts are limited to the Union grant and the revenue generated by that action or work
programme.
In the case of an operating grant, amounts dedicated to the building up of reserves shall not be
taken into account for verifying compliance with the no-profit principle.
3. Paragraph 1 shall not apply to:
EN 245 EN
(a) actions the objective of which is the reinforcement of the financial capacity of
a beneficiary, or actions which generate income to ensure their continuity after the
period of Union financing provided for in the grant agreement;
(b) study, research, training or education support paid to natural persons or other
direct support paid to natural persons most in need, such as unemployed persons and
refugees;
(c) actions implemented by non-profit organisations;
(d) grants in the form referred to in point (a) of the first subparagraph of Article
126125(1);
(e) low value grants.
4. Where a profit is made, the Commission shall be entitled to recover the percentage of
the profit corresponding to the Union contribution to the eligible costs actually incurred by the
beneficiary in carrying out the action or work programme.
Article 197193
Principle of non-retroactivity
1. Unless otherwise provided in this Article grants shall not be awarded retroactively.
2. A grant may be awarded for an action which has already begun provided that the
applicant can demonstrate the need for starting the action prior to signature of the grant
agreement.
In such cases, costs incurred prior to the date of submission of the grant application shall not
be eligible, except:
(a) in duly justified exceptional cases as provided for in the basic act; or
(b) in the event of extreme urgency for measures referred to in point (a) or (b) of
the first paragraph of Article 199195 whereby an early intervention by the Union
would be of major importance.
In the case referred to in point (b) of the second subparagraph, the costs incurred by a
beneficiary before the date of submission of the application shall be eligible for Union
financing under the following conditions:
(a) the reasons for such derogation have been properly substantiated by the
authorising officer responsible;
(b) the grant agreement explicitly sets the eligibility date earlier than the date for
submission of applications.
The authorising officer by delegation shall report on each of the cases referred to in this
paragraph under the heading ‘Derogations from the principle of non-retroactivity pursuant to
Article 197193 of the Financial Regulation’ in the annual activity report referred to in Article
74(9).
3. Grants shall not be awarded retroactively for actions already completed.
4. In the case of operating grants, the grant agreement shall be signed within four months
of the start of the beneficiary’s financial year. Costs incurred before the grant application was
submitted or before the start of the beneficiary’s financial year shall not be eligible for
financing. The first instalment shall be paid to the beneficiary within 30 calendar days of the
signature of the grant agreement.
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CHAPTER 3
GRANT AWARD PROCEDURE AND GRANT AGREEMENT
Article 198194
Content and publication of calls for proposals
1. Calls for proposals shall specify:
(a) the objectives pursued;
(b) the eligibility, exclusion, selection and award criteria and the relevant
supporting documents;
(c) the arrangements for Union financing, specifying all types of Union
contributions, in particular the forms of grant;
(d) the arrangements and final date for the submission of proposals;
(e) the planned date by which all applicants are to be informed of the outcome of
the evaluation of their application and the indicative date for the signature of grant
agreements.
2. The dates referred to in point (e) of paragraph 1 shall be fixed on the basis of the
following periods:
(a) for informing all applicants of the outcome of the evaluation of their
application, a maximum of six months from the final date for submission of complete
proposals;
(b) for signing grant agreements with applicants, a maximum of three months from
the date of informing applicants that they have been successful.
Those periods may be adjusted in order to take into account any time needed to comply with
specific procedures that may be required by the basic act in accordance with Regulation (EU)
No 182/2011 and may be exceeded in exceptional, duly justified cases, in particular for
complex actions, where there is a large number of proposals or delays attributable to the
applicants.
The authorising officer by delegation shall report in his or her annual activity report on the
average time taken to inform applicants and to sign grant agreements. In the event of the
periods referred to in the first subparagraph being exceeded, the authorising officer by
delegation shall give reasons and, where not duly justified in accordance with the second
subparagraph, shall propose remedial action.
3. Calls for proposals shall be published on the website of Union institutions and by any
other appropriate means, including the Official Journal of the European Union, where it is
necessary to provide additional publicity among potential beneficiaries. Calls for proposals
may be published subject to the adoption of the financing decision referred to in Article
111110, including during the year preceding budget implementation. Any modification of the
content of the calls for proposals shall be published under the same conditions.
Article 199195
Exceptions to calls for proposals
Grants may be awarded without a call for proposals only in the following cases:
EN 247 EN
(a) for the purposes of humanitarian aid, emergency support operations, civil
protection operations or crisis management aid;
(b) in other exceptional and duly substantiated emergencies;
(c) to bodies with a de jure or de facto monopoly or to bodies designated by
Member States, under their responsibility, where those Member States are in a de
jure or de facto monopoly situation;
(d) to bodies identified by a basic act, within the meaning of Article 58, as
beneficiaries or to bodies designated by Member States, under their responsibility,
where those Member States are identified by a basic act as beneficiaries;
(e) in the case of research and technological development, to bodies identified in
the work programme referred to in Article 111110, where the basic act expressly
provides for that possibility, and on condition that the project does not fall under the
scope of a call for proposals;
(f) for activities with specific characteristics that require a particular type of body
on account of its technical competence, its high degree of specialisation or its
administrative powers, on condition that the activities concerned do not fall within
the scope of a call for proposals;
(g) to the EIB or the EIF for actions of technical assistance. In such cases, points
(a) to (d) of Article 200196(1) shall not apply.
Where the particular type of body referred to in point (f) of the first paragraph is a Member
State, the grant may also be awarded without a call for proposals to the body designated by
the Member State, under its responsibility, for the purpose of implementing the action.
The cases referred to in points (c) and (f) of the first paragraph shall be duly substantiated in
the award decision.
Article 200196
Content of grant applications
1. The grant application shall contain the following:
(a) information on the legal status of the applicant  , including whether it is a
non-governmental organisation  ;
(b) a declaration on the applicant’s honour in accordance with Article 140137(1)
and on compliance with the eligibility and selection criteria;
(c) information necessary to demonstrate the applicant’s financial and operational
capacity to carry out the proposed action or work programme and, if decided by the
authorising officer responsible on the basis of a risk assessment, supporting
documents confirming that information, such as the profit and loss account and the
balance sheet for up to the three last financial years for which the accounts were
closed;
Such information and supporting documents shall not be requested from applicants to
which the verification of the financial or operational capacity does not apply in
accordance with Article 202198(5) or (6). In addition, supporting documents shall
not be requested for low value grants;
(d) where the application concerns a grant for an action for which the amount
exceeds EUR 750000 or an operating grant which exceeds EUR 100000, an audit
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report produced by an approved external auditor, where it is available, and always in
cases where a statutory audit is required by Union or national law, certifying the
accounts for up to the last three available financial years. In all other cases, the
applicant shall provide a self-declaration signed by its authorised representative
certifying the validity of its accounts for up to the last three available financial years;
The first subparagraph shall apply only to the first application made by a beneficiary
to an authorising officer responsible in any one financial year.
In the case of agreements between the Commission and a number of beneficiaries,
the thresholds set in the first subparagraph shall apply to each beneficiary.
In the case of partnerships referred to in Article 132130(4), the audit report referred
to in the first subparagraph of this point, covering the last two financial years
available, must be produced before signature of the financial framework partnership
agreement.
The authorising officer responsible may, depending on a risk assessment, waive the
obligation referred to in the first subparagraph for education and training
establishments and, in the case of agreements with a number of beneficiaries,
beneficiaries who have accepted joint and several liabilities or who do not bear any
financial responsibility.
The first subparagraph shall not apply to persons and entities eligible under indirect
management to the extent that they comply with the conditions specified in point (c)
of the first subparagraph of Article 62(1), first subparagraph, point (b), and in Article
158154;
(e) a description of the action or work programme and an estimated budget,
which:
(i) shall have revenue and expenditure in balance; and
(ii) shall indicate the estimated eligible costs of the action or work
programme.
Points (i) and (ii) shall not apply to multi-donor actions.
By way of derogation from point (i), in duly justified cases, the estimated
budget may include provisions for contingencies or possible variations in
exchange rates;
(f) indication of the sources and amounts of Union funding received or applied for
in respect of the same action or part of the action or for the functioning of the
applicant during the same financial year as well as any other funding received or
applied for the same action.
2. The application may be divided in several parts that may be submitted at different
stages in accordance with Article 204200(2).
Article 201197
Eligibility criteria
1. The eligibility criteria shall determine the conditions for participating in a call for
proposals.
2. Any of the following applicants shall be eligible for participating in a call for
proposals:
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(a) legal persons;
(b) natural persons, in so far as this is required by the nature or characteristics of
the action or the objective pursued by the applicant;
(c) entities which do not have legal personality under the applicable national law,
provided that their representatives have the capacity to undertake legal obligations on
behalf of the entities and that the entities offer guarantees for the protection of the
financial interests of the Union equivalent to those offered by legal persons. In
particular the applicant shall have a financial and operational capacity equivalent to
that of a legal person. The representatives of the applicant shall prove that those
conditions are satisfied.
3. The call for proposals may lay down additional eligibility criteria which shall be
established with due regard for the objectives of the action and shall comply with the
principles of transparency and non-discrimination.
4. For the purposes of Article 184180(5) and of this Article, the JRC shall be considered
as a legal person established in a Member State.
Article 202198
Selection criteria
1. The selection criteria shall be such as to make it possible to assess the applicant’s
ability to complete the proposed action or work programme.
2. The applicant shall have stable and sufficient sources of funding to maintain his or her
activity throughout the period for which the grant is awarded and to participate in its funding
(‘financial capacity’).
3. The applicant shall have the professional competencies and qualifications required to
complete the proposed action or work programme unless specifically provided otherwise in
the basic act (‘operational capacity’).
4. Financial and operational capacity shall be verified in particular on the basis of an
analysis of any information or supporting documents referred to in Article 200196.
If no supporting documents were requested in the call for proposals and if the authorising
officer responsible has reasonable grounds to question the financial or operational capacity of
an applicant, he or she shall request the applicant to provide any appropriate documents.
In the case of partnerships the verification shall be performed in accordance with Article
132130(6).
5. The verification of financial capacity shall not apply to:
(a) natural persons in receipt of education support;
(b) natural persons most in need, such as unemployed persons and refugees, and in
receipt of direct support;
(c) public bodies, including Member State organisations;
(d) international organisations;
(e) persons or entities applying for interest rate rebates and guarantee fee subsidies
where the objective of those rebates and subsidies is to reinforce the financial
capacity of a beneficiary or to generate an income.
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6. The authorising officer responsible may, depending on a risk assessment, waive the
obligation to verify the operational capacity of public bodies, Member State organisations or
international organisations.
Article 203199
Award criteria
The award criteria shall be such as to make it possible to:
(a) assess the quality of the proposals submitted in the light of the objectives and
priorities set and of the expected results;
(b) award grants to the actions or to the work programmes which maximise the
overall effectiveness of the Union funding;
(c) evaluate the grant applications.
Article 204200
Evaluation procedure
1. Proposals shall be evaluated, on the basis of the pre-announced selection and award
criteria, with a view to determining which proposals may be financed.
2. The authorising officer responsible shall, where appropriate, divide the process into
several procedural stages. The rules governing the process shall be announced in the call for
proposals.
The applicants whose proposals are rejected at any stage shall be informed in accordance with
paragraph 7.
The same documents and information shall not be required more than once during the same
procedure.
3. The evaluation committee referred to in Article 154150 or, where appropriate, the
authorising officer responsible may ask an applicant to provide additional information or to
clarify the supporting documents submitted in accordance with Article 155151. The
authorising officer shall keep appropriate records of contacts with applicants during the
procedure.
4. Upon completion of its work, the members of the evaluation committee shall sign a
record of all the proposals examined, containing an assessment of their quality and identifying
those which may receive funding.
Where necessary that record shall rank the proposals examined, provide recommendations on
the maximum amount to award and possible non-substantial adjustments to the grant
application.
The record shall be kept for future reference.
5. The authorising officer responsible may invite an applicant to adjust its proposal in the
light of the recommendations of the evaluation committee. The authorising officer responsible
shall keep appropriate records of contacts with applicants during the procedure.
6. The authorising officer responsible shall, on the basis of the evaluation, take his or her
decision giving at least:
(a) the subject and the overall amount of the decision;
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(b) the names of the successful applicants, the title of the actions, the amounts
accepted and the reasons for that choice, including where it is inconsistent with the
opinion of the evaluation committee;
(c) the names of any applicants rejected and the reasons for that rejection.
7. The authorising officer responsible shall inform applicants in writing of the decision
on their application. If the grant requested is not awarded, the Union institution concerned
shall give the reasons for the rejection of the application. Rejected applicants shall be
informed as soon as possible of the outcome of the evaluation of their application and in any
case within 15 calendar days after information has been sent to the successful applicants.
8. For grants awarded pursuant to Article 199195, the authorising officer responsible
may:
(a) decide not to apply paragraphs 2 and 4 of this Article and Article 154150;
(b) merge the content of the evaluation report and the award decision into a single
document and sign it.
Article 205201
Grant agreement
1. Grants shall be covered by a written agreement.
2. The grant agreement shall at least include the following:
(a) the subject;
(b) the beneficiary;
(c) the duration, namely:
(i) the date of its entry into force;
(ii) the starting date and the duration of the action or the financial year of
the funding;
(d) a description of the action or, for an operating grant, of the work programme
together with a description of the results expected;
(e) the maximum amount of Union funding expressed in euro, the estimated
budget of the action or work programme and the form of the grant;
(f) the rules regarding reporting and payments and the procurement rules provided
for in Article 209205;
(g) the acceptance by the beneficiary of the obligations referred to in Article
130129;
(h) provisions governing the visibility of the Union financial support, except in
duly justified cases where public display is not possible or appropriate;
(i) the applicable law which shall be Union law, complemented, where necessary,
by national law as specified in the grant agreement. Derogation may be made in the
grant agreements concluded with international organisations;
(j) the competent court or arbitration tribunal to hear disputes.
3. Pecuniary obligations of entities or persons other than States arising from the
implementation of a grant agreement shall be enforceable in accordance with Article 100(2).
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4. Amendments to grant agreements shall not have the purpose or the effect of making
such changes that would call into question the grant award decision or be contrary to the
principle of equal treatment of applicants.
CHAPTER 4
IMPLEMENTATION OF GRANTS
Article 206202
Amount of the grant and extension of audit findings
1. The amount of the grant shall not become final until after the authorising officer
responsible has approved the final reports and, where applicable, the accounts, without
prejudice to subsequent audits, checks and investigations by the Union institution concerned,
OLAF or the Court of Auditors. Article 133131(4) shall apply also after the amount of the
grant has become final.
2. Where controls or audits demonstrate systemic or recurrent irregularities, fraud or a
breach of obligations attributable to the beneficiary and having a material impact on a number
of grants awarded to that beneficiary under similar conditions, the authorising officer
responsible may suspend the implementation of the grant agreement or payments under all the
grants concerned or, where appropriate, terminate the grant agreements concerned with that
beneficiary, having regard to the seriousness of the findings.
The authorising officer responsible may, in addition, reduce the grants, reject ineligible costs
and recover amounts unduly paid in respect of all the grants affected by the systemic or
recurrent irregularities, fraud or breach of obligations referred to in the first subparagraph that
may be subject to audits, checks and investigations in accordance with the grant agreements
affected.
3. The authorising officer responsible shall determine the amounts to be reduced or
recovered, wherever possible and practicable, on the basis of costs unduly declared as eligible
for each grant concerned, following acceptance of the revised reports and financial statements
submitted by the beneficiary.
4. Where it is not possible or practicable to quantify precisely the amount of ineligible
costs for each grant concerned, the amounts to be reduced or recovered may be determined by
extrapolating the reduction or recovery rate applied to the grants for which the systemic or
recurrent irregularities, fraud or breach of obligations have been demonstrated, or, where
ineligible costs cannot serve as a basis for determining the amounts to be reduced or
recovered, by applying a flat rate, having regard to the principle of proportionality. The
beneficiary shall be given the opportunity to propose a duly substantiated alternative method
or rate before the reduction or recovery is made.
Article 207203
Supporting documents for payment requests
1. The authorising officer responsible shall specify the supporting documents required to
accompany payment requests.
2. For each grant, pre-financing may be split into several instalments in accordance with
sound financial management. The request for a further pre-financing instalment shall be
accompanied by a beneficiary’s statement on the consumption of previous pre-financing. The
EN 253 EN
instalment shall be paid in full if at least 70 % of the total amount of any earlier pre-financing
has been consumed. Otherwise, the instalment shall be reduced by the amounts still to be
consumed until that threshold is reached.
3. The beneficiary shall, without prejudice to the obligation to provide supporting
documents, certify on its honour that information contained in payment requests is full,
reliable and true. The beneficiary shall also certify that the costs incurred are eligible in
accordance with the grant agreement and that payment requests are substantiated by adequate
supporting documents that may be checked.
4. A certificate on the financial statements of the action or the work programme and
underlying accounts may be demanded by the authorising officer responsible in support of
interim payments or payments of balances of any amount. Such a certificate shall be
requested on the basis of a risk assessment taking into account, in particular, the amount of
the grant, the amount of the payment, the nature of the beneficiary and the nature of the
supported activities.
The certificate shall be produced by an approved external auditor or, in the case of public
bodies, by a competent and independent public officer.
The certificate shall certify, in accordance with a methodology approved by the authorising
officer responsible and on the basis of agreed-upon procedures compliant with international
standards, that the costs declared by the beneficiary in the financial statements on which the
payment request is based are real, accurately recorded and eligible in accordance with the
grant agreement. In specific and duly justified cases, the authorising officer responsible may
request the certificate in the form of an opinion or other format in accordance with
international standards.
5. An operational verification report, produced by an independent third party approved
by the authorising officer responsible, may be requested by the authorising officer responsible
in support of any payment, on the basis of a risk assessment. The operational verification
report shall state that the operational verification was done in accordance with a methodology
approved by the authorising officer responsible and whether the action or work programme
was actually implemented in accordance with the conditions set out in the grant agreement.
Article 208204
Financial support to third parties
Where implementation of an action or a work programme requires the provision of financial
support to third parties, the beneficiary may provide such financial support if the conditions
for such provision are defined in the grant agreement between the beneficiary and the
Commission, with no margin for discretion by the beneficiary.
No margin for discretion shall be considered to exist if the grant agreement specifies the
following:
(a) the maximum amount of financial support that can be paid to a third party
which shall not exceed EUR 60000 and the criteria for determining the exact amount;
(b) the different types of activities that may receive such financial support, on the
basis of a fixed list;
(c) the definition of the persons or categories of persons which may receive such
financial support and the criteria for providing it.
EN 254 EN
The threshold referred to in point (a) of the second paragraph may be exceeded  in the case
of humanitarian aid, emergency support operations, civil protection operations or crisis
management aid or  where achieving the objectives of the actions would otherwise be
impossible or overly difficult.
Article 209205
Implementation contracts
1. Without prejudice to Directive 2014/24/EU and Directive 2014/25/EU of the
European Parliament and of the Council91
, where the implementation of the action or work
programme requires the award of a public contract, the beneficiary may award the public
contract in accordance with its usual purchasing practices provided that the public contract is
awarded to the tender offering best value for money or, as appropriate, to the tender offering
the lowest price, while avoiding any conflict of interests.
2. Where implementation of the action or work programme requires the award of a
public contract with a value of more than EUR 60000, the authorising officer responsible
may, if duly justified, require the beneficiary to abide by special rules in addition to those
referred to in paragraph 1.
Those special rules shall be based on rules contained in this Regulation and shall be
proportionate to the value of the public contracts  contracts  concerned, the relative size
of the Union contribution in relation to the total cost of the action and the risk. Such special
rules shall be included in the grant agreement.
TITLE IX
PRIZES
Article 210206
General rules
1. Prizes shall be awarded in accordance with the principles of transparency and equal
treatment and shall promote the achievement of policy objectives of the Union.
2. Prizes shall not be awarded directly without a contest.
Contests for prizes with a unit value of EUR 1000000 or more may only be published where
those prizes are mentioned in the financing decision referred to in Article 111110 and after
information on such prizes has been submitted to the European Parliament and to the Council.
3. The amount of the prize shall not be linked to costs incurred by the winner.
4. Where implementation of an action or work programme requires prizes to be awarded
to third parties by a beneficiary, that beneficiary may award such prizes provided that the
eligibility and award criteria, the amount  or type  of the prizes and the payment  or
delivery  arrangements are defined in the grant agreement between the beneficiary and the
Commission, with no margin for discretion.
91
Directive 2014/25/EU of the European Parliament and of the Council of 26 February 2014 on
procurement by entities operating in the water, energy, transport and postal services sectors and
repealing Directive 2004/17/EC (OJ L 94, 28.3.2014, p. 243).
EN 255 EN
Article 211207
Rules of contest, award and publication
1. Rules of contests shall:
(a) specify the eligibility criteria;
(b) specify the arrangements and the final date for the registration of applicants, if
required, and for the submission of applications;
(c) specify the exclusion criteria as set out in Articles 139136 and the grounds for
rejection set out in Article 144141;
(d) provide for the sole liability of the applicant in the event of a claim relating to
the activities carried out in the framework of the contest;
(e) provide for acceptance by the winners of the obligations referred to in Article
130129 and of the publicity obligations as specified in the rules of the contest;
(f) specify the award criteria, which shall be such as to make possible to assess the
quality of the applications with regard to the objectives pursued and the expected
results and to determine objectively whether applications are successful;
(g) specify the amount  or type  of the prize or prizes;
(h) specify the arrangements for the payment  or delivery  of prizes to the
winners after their award.
For the purposes of point (a) of the first subparagraph, beneficiaries shall be eligible, unless
stated otherwise in the rules of contest.
Article 198194(3) shall apply mutatis mutandis to the publication of contests.
2. Rules of contests may set the conditions for cancelling the contest, in particular where
its objectives cannot be fulfilled.
3. Prizes shall be awarded by the authorising officer responsible following an evaluation
by the evaluation committee referred to in Article 154150.
Article 204200(4) and (6) shall apply mutatis mutandis to the award decision.
4. Applicants shall be informed as soon as possible of the outcome of the evaluation of
their application and in any case within 15 calendar days after the award decision has been
taken by the authorising officer.
The decision to award the prize shall be notified to the winning applicant and shall serve as
the legal commitment.
5. All prizes awarded in the course of a financial year shall be published in accordance
with Article 38(1) to (4).
When requested by the European Parliament and by the Council following the publication, the
Commission shall forward them a report on:
(a) the number of applicants in the past year;
(b) the number of applicants and the percentage of successful applications per
contest;
(c) a list of the experts having taken part in evaluation committees in the past year,
together with a reference to the procedure for their selection.
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TITLE X
FINANCIAL INSTRUMENTS, BUDGETARY GUARANTEES AND
FINANCIAL ASSISTANCE
CHAPTER 1
COMMON PROVISIONS
Article 212208
Scope and implementation
1. Where it proves to be the most appropriate way to achieve policy objectives of the
Union, the Union may establish financial instruments or provide budgetary guarantees or
financial assistance backed by the budget by means of a basic act defining their scope and
period of implementation.
2. Member States may contribute to the Union’s financial instruments, budgetary
guarantees or financial assistance. If authorised by the basic act, third parties may also
contribute.
 new
3. Where financial instruments or budgetary guarantees are implemented under direct
management, the Commission shall ensure compliance mutatis mutandis with Article 159(2)
with respect to financial intermediaries and final recipients.
 2018/1046
 new
43. Where financial instruments are implemented under shared management with Member
States, sector-specific rules shall apply.
54. Where financial instruments or budgetary guarantees are implemented under indirect
management, the Commission shall conclude agreements with entities pursuant to points
(c)(ii), (iii), (v) and (vi) of the first subparagraph of Article 62(1). Where the systems, rules
and procedures of those entities have been assessed pursuant to Article 158  (3) and 
154(4), they may fully rely on those systems, rules and procedures. Those entities may, when
implementing financial instruments and budgetary guarantees under indirect management,
conclude agreements with financial intermediaries which shall be selected in accordance with
procedures equivalent to those applied by the Commission. Those entities shall transpose the
requirements pursuant to Article 159155(2) in those agreements.
The Commission shall remain responsible for ensuring that the implementation framework for
financial instruments  and budgetary guarantees  complies with the principle of sound
financial management and supports the attainment of defined and time-bound policy
objectives, measurable in terms of outputs and/or results. The Commission shall be
accountable for the implementation of financial instruments  and budgetary guarantees 
EN 257 EN
without prejudice to the entrusted entities’ legal and contractual responsibility in accordance
with the applicable law and Article 130129.
Where third countries contribute to financial instruments or budgetary guarantees pursuant to
paragraph 2, the basic act may allow for the designation of eligible implementing entities or
counterparts from the countries concerned.
65. The Court of Auditors shall have full access to any information related to the financial
instruments, budgetary guarantees and financial assistance, including by means of on-the-spot
checks.
The Court of Auditors shall be the external auditor responsible for the projects and
programmes supported by a financial instrument, a budgetary guarantee or a financial
assistance.
Article 213209
Principles and conditions applicable to financial instruments and budgetary guarantees
1. Financial instruments and budgetary guarantees shall be used in accordance with the
principles of sound financial management, transparency, proportionality, non-discrimination,
equal treatment and subsidiarity, and in accordance with their objectives.
2. Financial instruments and budgetary guarantees shall:
(a) address market failures or sub-optimal investment situations and provide
support, in a proportionate manner, only to final recipients that are deemed
economically viable according to internationally accepted standards at the time of the
Union financial support;
(b) achieve additionality by preventing the replacement of potential support and
investment from other public or private sources;
(c) not distort competition in the internal market and be consistent with State aid
rules;
(d) achieve a leverage and a multiplier effect, with a target range of values based
on an ex ante evaluation for the corresponding financial instrument or budgetary
guarantee, by mobilising a global investment exceeding the size of the Union
contribution or guarantee, including, where appropriate, the maximisation of private
investment;
(e) be implemented in a way to ensure that there is a common interest of the
implementing entities or counterparts involved in the implementation in achieving
the policy objectives defined in the relevant basic act, with provisions on for example
co-investment, risk sharing requirements or financial incentives, while preventing a
conflict of interests with other activities of the entities or counterparts;
(f) provide for remuneration of the Union that is consistent with the sharing of
risk among financial participants and the policy objectives of the financial instrument
or budgetary guarantee;
(g) where remuneration of the implementing entities or the counterparts involved
in the implementation is due, provide that such remuneration is performance-based
and comprises:
(i) administrative fees to remunerate the entity or counterpart for the work
carried out in the implementation of a financial instrument or budgetary
EN 258 EN
guarantee, which shall, to the extent possible, be based on the operations
carried out or the amounts disbursed; and
(ii) where appropriate, policy related incentives to promote the
achievement of the policy objectives or incentivise the financial performance
of the financial instrument or budgetary guarantee.
Exceptional expenses may be reimbursed in duly justified cases;
(h) be based on ex ante evaluations, individually or as part of a programme, in line
with Article 34, containing explanations concerning the choice of the type of
financial operation taking into account the policy objectives pursued and the
associated financial risks and savings for the budget.
The evaluations referred to in point (h) of the first subparagraph shall be reviewed
and updated to take into account the effect of major socioeconomic changes on the
rationale of the financial instrument or budgetary guarantee.
3. Without prejudice to sector-specific rules for shared management, revenue, including
dividends, capital gains, guarantee fees and interest on loans and on amounts on fiduciary
accounts paid back to the Commission or on fiduciary accounts opened for financial
instruments or budgetary guarantees and attributable to the support from the budget under a
financial instrument or a budgetary guarantee, shall be entered in the budget after deduction of
management costs and fees.
Annual repayments, including capital repayments, guarantees released, and repayments of the
principal of loans, paid back to the Commission or to fiduciary accounts opened for financial
instruments or budgetary guarantees and attributable to the support from the budget under a
financial instrument or a budgetary guarantee, shall constitute internal assigned revenue in
accordance with point (f) of Article 21(3) and shall be used for the same financial instrument
or budgetary guarantee, without prejudice to Article 219215(5), for a period not exceeding the
period for the budgetary commitment plus two years, unless otherwise specified in a basic act.
The Commission shall take into account such internal assigned revenue when proposing the
amount for future allocations for financial instruments or budgetary guarantees.
Notwithstanding the second subparagraph, the outstanding amount of assigned revenue
authorised under a basic act that is to be repealed or terminates may also be assigned to
another financial instrument pursuing similar objectives, where this is provided in the basic
act establishing that financial instrument.
4. The authorising officer responsible for a financial instrument, a budgetary guarantee
or a financial assistance shall produce a financial statement covering the period 1 January to
31 December, in accordance with Article 249243 and in compliance with the accounting rules
referred to in Article 80 and the International Public Sector Accounting Standards (IPSAS).
For financial instruments and budgetary guarantees implemented under indirect management,
the authorising officer responsible shall ensure that unaudited financial statements covering
the period 1 January to 31 December prepared in compliance with the accounting rules
referred to in Article 80 and with IPSAS, as well as any information necessary to produce
financial statements in accordance with Article 82(2), be provided by the entities pursuant to
points (c)(ii), (iii), (v) and (vi) of the first subparagraph of Article 62(1) by 15 February of the
following financial year and that audited financial statements be provided by those entities by
15 May  April  of the following financial year.
EN 259 EN
 new
5. Where financial instruments or budgetary guarantees are combined within a single
agreement with ancillary support from the budget, including grants, this Title shall apply to
the whole measure. The reporting shall be carried out in accordance with Article 41(4) and (5)
and shall clearly identify which parts of the measure are financial instruments or budgetary
guarantees.
 2018/1046
 new
Article 214210
Financial liability of the Union
1. The financial liability and aggregate net payments from the budget shall not exceed at
any time:
(a) for financial instruments: the amount of the relevant budgetary commitment
made for it;
(b) for budgetary guarantees: the amount of the budgetary guarantee authorised by
the basic act;
(c) for financial assistance: the maximum amount of funds that the Commission is
empowered to borrow for funding the financial assistance as authorised by the basic
act, and the relevant interest.
2. Budgetary guarantees and financial assistance may generate a contingent liability for
the Union which shall only exceed the financial assets provided to cover the financial liability
of the Union if provided for in a basic act establishing a budgetary guarantee or financial
assistance and under the conditions set out therein.
3. For the purposes of the annual assessment provided for in Article point (j) of Article
41(5)  253(1), point (g)  , the contingent liabilities arising from budgetary guarantees or
financial assistance borne by the budget shall be deemed sustainable, if their forecast
multiannual evolution is compatible with the limits set by the regulation laying down the
multiannual financial framework provided for in Article 312(2) TFEU and the ceiling on
annual payment appropriations set out in Article 3(1) of Decision (EU, Euratom)
2020/2053Decision 2014/335/EU, Euratom.
Article 215211
Provisioning of financial liabilities
1. For budgetary guarantees and financial assistance to third countries, a basic act shall
set out a provisioning rate as a percentage of the amount of the financial liability authorised.
That amount shall exclude the contributions referred to in Article 212208(2).
The basic act shall provide for the review of the provisioning rate at least every three years.
2. The setting of a provisioning rate shall be guided by a qualitative and quantitative
assessment by the Commission of the financial risks arising from a budgetary guarantee or a
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financial assistance to a third country in accordance with the principle of prudence, whereby
assets and profits shall not be overestimated and liabilities and losses shall not be
underestimated.
Unless otherwise specified in the basic act establishing the budgetary guarantee or financial
assistance to a third country, the provisioning rate shall be based on the global provisioning
needed in advance to cover the net expected losses and, in addition, an adequate safety buffer.
Without prejudice to the powers of the European Parliament and of the Council, the global
provisioning shall be constituted over the period of time foreseen in the relevant financial
statement as referred to in Article 35.
3. For a financial instrument provision shall be made, where appropriate, to respond to
future payments related to a budgetary commitment of that financial instrument.
4. The following resources shall contribute to the provisioning:
(a) contributions from the budget, while fully respecting the regulation laying
down the multiannual financial framework and after examination of the possibilities
for redeployments;
(b) returns on investments of the resources held in the common provisioning fund;
(c) amounts recovered from defaulting debtors in accordance with the recovery
procedure laid down in the guarantee or the loan agreement;
(d) revenue and any other payments received by the Union in accordance with the
guarantee or the loan agreement;
(e) where applicable, contributions in cash by Member States and third parties
pursuant to Article 212208(2).
Only the resources referred to in points (a) to (d) of the first subparagraph of this paragraph
shall be taken into account for calculating the provisioning resulting from the provisioning
rate referred to in paragraph 1.
5. Provisions shall be used for the payment of:
(a) calls on the budgetary guarantee;
(b) payment obligations related to a budgetary commitment for a financial
instrument;
(c) financial obligations arising from the borrowing of funds pursuant to Article
224220(1);
(d) where applicable, other expenses associated to the implementation of financial
instruments, budgetary guarantees and financial assistance to third countries.
6. Where the provisions for a budgetary guarantee exceed the amount of provisioning
resulting from the provisioning rate referred to in paragraph 1 of this Article, resources
referred to in points (b), (c) and (d) of the first subparagraph of paragraph 4 of this Article
related to that guarantee shall be used within the limits of the eligible period provided for in
the basic act, however, not beyond the constitution phase of the provisioning, and without
prejudice to Article 217213(4), to restore the budgetary guarantee up to its initial amount.
7. The Commission shall immediately inform the European Parliament and the Council
and may propose adequate replenishment measures or an increase of the provisioning rate
where:
EN 261 EN
(a) as a result of calls on a budgetary guarantee, the level of provisions for that
budgetary guarantee falls below 50 % of the provisioning rate referred to in
paragraph 1, and again where it falls below 30 % of that provisioning rate, or where
it could fall below any of those percentages within a year according to a risk
assessment by the Commission;
(b) a country benefitting from financial assistance by the Union fails to pay on a
maturity.
Article 216212
Common provisioning fund
1. The provisions made to cover the financial liabilities arising from financial
instruments, budgetary guarantees or financial assistance shall be held in a common
provisioning fund.
By 30 June 2019, the Commission shall submit to the European Parliament and to the Council
an independent external evaluation of the advantages and disadvantages of entrusting the
financial management of the assets of the common provisioning fund to the Commission, to
the EIB, or to a combination of the two, taking into account the relevant technical and
institutional criteria used in comparing asset management services, including the technical
infrastructure, a comparison of costs for the services provided, the institutional set-up,
reporting, performance, accountability and expertise of the Commission and the EIB and the
other asset management mandates for the budget. The evaluation shall, where appropriate, be
accompanied by a legislative proposal.
2. Global profits or losses from the investment of the resources held in the common
provisioning fund shall be allocated proportionately among the respective financial
instruments, budgetary guarantees or financial assistance.
The financial manager of the resources of the common provisioning fund shall keep a
minimum amount of resources of the fund in cash or cash equivalents in accordance with
prudential rules and the forecasts for payments provided by the authorising officers of the
financial instruments, budgetary guarantees or financial assistance.
The financial manager of the resources of the common provisioning fund may enter into
repurchase agreements, with the resources of the common provisioning fund as collateral, to
make payments out of the fund where this procedure is reasonably expected to be more
beneficial for the budget than the divestment of resources within the timeframe of the
payment request. The duration or roll-over period of repurchase agreements related to a
payment shall be limited to the minimum necessary to minimise a loss for the budget.
3. Pursuant to point (d) of the first subparagraph of Article 77(1) and Article 86(1) and
(2), the accounting officer shall set up the procedures to be applied to the revenue and
expenditure operations and, in agreement with the financial manager of the resources of the
common provisioning fund, to the assets and liabilities related to the common provisioning
fund.
4. In the exceptional cases where the Commission has made a transfer as referred to in
point (g) of the first subparagraph of Article 30(1), the Commission shall immediately inform
the European Parliament and the Council thereof, and shall urgently propose the measures
necessary to restore the budgetary item of the guarantee from which the transfer was made,
while fully respecting the ceilings provided for in the regulation laying down the multiannual
financial framework.
EN 262 EN
Article 217213
Effective provisioning rate
1. The provisioning of budgetary guarantees and financial assistance to third countries in
the common provisioning fund shall be based on an effective provisioning rate. That rate shall
provide a level of protection against the financial liabilities of the Union equivalent to the
level that would be provided by the respective provisioning rates if the resources where held
and managed separately.
2. The effective provisioning rate applicable shall be a percentage of each initial
provisioning rate determined in accordance with the second subparagraph of Article
215211(2). It shall apply only to the amount of resources in the common provisioning fund
foreseen for the payment of guarantee calls over a one year period. It shall provide for a ratio,
in the form of a percentage, between the amount of cash and cash equivalents in the common
provisioning fund required to honour guarantee calls and the total amount of cash and cash
equivalents that would be required in each guarantee fund to honour guarantee calls, if the
resources were held and managed separately, where both amounts represent an equivalent
liquidity risk. That ratio shall not fall below 95 %. The calculation of the effective
provisioning rate shall take into account:
(a) the forecast of inflows and outflows in the common provisioning fund, having
regard to the initial phase of constitution of global provisioning in accordance with
the second subparagraph of Article 215211(2);
(b) the risk correlation among the budgetary guarantees and the financial
assistance to third countries;
(c) the market conditions.
The Commission shall by 1 July 2020 adopt delegated acts in accordance with Article 274269
to supplement this Regulation with detailed conditions for the calculation of the effective
provisioning rate, including a methodology for that calculation.
The Commission is empowered to adopt delegated acts in accordance with Article 274269 to
amend the minimum ratio referred to in the first subparagraph of this paragraph in the light of
the experience gained with the operation of the common provisioning fund while maintaining
a prudent approach in line with the principle of sound financial management. The minimum
ratio shall not be set at a level lower than 85 %.
3. The effective provisioning rate shall be calculated annually by the financial manager
of the resources of the common provisioning fund and shall be the reference for the
Commission’s calculation of the contributions from the budget pursuant to point (a) of Article
215211(4) and, subsequently, point (b) of paragraph 4 of this Article.
4. Following the calculation of the annual effective provisioning rate in accordance with
paragraphs 1 and 2 of this Article, the following operations in the context of the budgetary
procedure shall be made and presented in the working document referred to in point (h) of
Article 41(5):
(a) any surplus of provisions for a budgetary guarantee or a financial assistance to
a third country shall be returned to the budget;
(b) any replenishment of the fund shall be carried out in annual tranches during a
maximum period of three years, without prejudice to Article 215211(6).
5. After having consulted the accounting officer, the Commission shall establish the
guidelines applicable to the management of the resources in the common provisioning fund in
EN 263 EN
accordance with appropriate prudential rules and excluding derivative operations for
speculative purposes. Those guidelines shall be attached to the agreement with the financial
manager of the resources of the common provisioning fund.
An independent evaluation of the adequacy of the guidelines shall be carried out every three
years and transmitted to the European Parliament and to the Council.
Article 218214
Annual reporting
1. In addition to the reporting obligation laid down in Article  253(1), point (g)  250,
the Commission shall report annually to the European Parliament and to the Council on the
common provisioning fund.
 new
2. The report referred to in paragraph 1 shall present information about the financial
management, the performance and the risk of the common provisioning fund at the end of the
preceding calendar year as well as the financial flows in the common provisioning fund
during the preceding calendar year, the significant transactions and any relevant information
on the financial risk exposure of the Union.
 2018/1046 (adapted)
 new
2. The financial manager of the resources of the common provisioning fund shall report
annually to the European Parliament and to the Council on the common provisioning fund.
CHAPTER 2
SPECIFIC PROVISIONS
SECTION 1
FINANCIAL INSTRUMENTS
Article 219215
Rules and implementation
1. Notwithstanding Article 212208(1), financial instruments may be established, in duly
justified cases, without being authorised by means of a basic act, provided that such
instruments are included in the draft budget in accordance with point (e) of the first
subparagraph of Article 41(4).
2. Where financial instruments or budgetary guarantees are combined within a single
agreement with ancillary support from the budget, including grants, this Title shall apply to
the whole measure. The reporting shall be carried out in accordance with Article 250 and shall
clearly identify which parts of the measure are financial instruments or budgetary guarantees.
EN 264 EN
23. The Commission shall ensure a harmonised and simplified management of financial
instruments, in particular in the area of accounting, reporting, monitoring and financial risk
management.
34. Where the Union participates in a financial instrument as a minority stakeholder, the
Commission shall ensure compliance with this Title in accordance with the principle of
proportionality, on the basis of the size and value of the participation of the Union in the
instrument. However, irrespective of the size and value of the Union participation in the
instrument, the Commission shall ensure compliance with Articles 130129 and 159155,
Article 213209(2) and (4), Article 250  Article 41(4)  and, insofar as the exclusion
situations referred to in point (d) of Article 139136(1), point (d), are concerned, Section 2 of
Chapter 2 of Title V.
45. Where the European Parliament or the Council consider that a financial instrument has
not achieved its objectives effectively, they may request that the Commission submit a
proposal for a revised basic act with a view to winding down the instrument. In the event of
the winding down of the financial instrument, any new amount paid back to that instrument
pursuant to Article 213209(3) shall be considered as general revenue and returned to the
budget.
56. The purpose of the financial instruments or a grouping of financial instruments on a
facility level and, where applicable, their specific legal form and place of registration shall be
published on the Commission website.
67. Entities entrusted with the implementation of financial instruments may open fiduciary
accounts within the meaning of Article 85(3) on behalf of the Union. Those entities shall send
the corresponding account statements to the Commission’s responsible service. Payments to
fiduciary accounts shall be made by the Commission on the basis of payment requests that are
duly substantiated with disbursement forecasts, taking into account the balances available on
the fiduciary accounts and the need to avoid excessive balances on such accounts.
Article 220216
Financial instruments directly implemented by the Commission
1. Financial instruments may be directly implemented pursuant to point (a) of the first
subparagraph of Article 62(1) through any of the following:
(a) a dedicated investment vehicle in which the Commission participates together
with other public or private investors with a view to increasing the leverage effect of
the Union contribution;
(b) loans, guarantees, equity participations and other risk-sharing instruments
other than investments in dedicated investment vehicles, provided directly to final
recipients or through financial intermediaries.
2. Dedicated investment vehicles referred to in point (a) of paragraph 1 shall be
established pursuant to the laws of a Member State. In the field of external actions, they may
also be established pursuant to the laws of a country other than a Member State. The
managers of such vehicles shall be obliged by law or contractually to act with the diligence of
a professional manager and in good faith.
3. The managers of dedicated investment vehicles referred to in point (a) of paragraph 1
and financial intermediaries or final recipients of financial instruments shall be selected with
due account to the nature of the financial instrument to be implemented, the experience and
the financial and operational capacity of the entities concerned, and the economic viability of
EN 265 EN
projects of final recipients. The selection shall be transparent, justified on objective grounds
and shall not give rise to a conflict of interests.
Article 221217
 Combination with  Treatment of contributions from funds implemented under
shared management
1. Separate records shall be kept  in case of combination of funds implemented under
shared management with support from  for contributions to financial instruments
established under this Section from funds implemented under shared management.
2. Contributions from Ffunds implemented under shared management shall be placed in
separate accounts and used in accordance with the objectives of the respective funds to
actions and final recipients consistent with the programme or programmes from which
contributions  combinations  are made.
3. As regards contributions from  combinations of  funds implemented under shared
management  with support from  to financial instruments established under this Section,
sector-specific rules shall apply. Notwithstanding the first sentence, managing authorities may
rely on an existing ex ante evaluation, carried out in accordance with point (h) of the first
subparagraph and the second subparagraph of Article 209(2), prior to contributing to an
existing financial instrument.
SECTION 2
BUDGETARY GUARANTEES
Article 222218
Rules for budgetary guarantees
1. The basic act shall define:
(a) the amount of the budgetary guarantee that shall not be exceeded at any time,
without prejudice to Article 212208(2);
(b) the types of operations covered by the budgetary guarantee.
2. Contributions from Member States to budgetary guarantees pursuant to Article
212208(2) may be provided in the form of guarantees or cash.
Contributions from third parties to budgetary guarantees pursuant to Article 212208(2) may
be provided in the form of cash.
The budgetary guarantee shall be increased by the contributions referred to in the first and
second subparagraph. Payments for guarantee calls shall be made, where necessary, by the
contributing Member States or third parties on a pari passu basis. The Commission shall sign
an agreement with the contributors that shall contain, in particular, provisions concerning the
payment conditions.
Article 223219
Implementation of budgetary guarantees
1. Budgetary guarantees shall be irrevocable, unconditional and on demand for the types
of operations covered.
EN 266 EN
2. Budgetary guarantees shall be implemented pursuant to point (c) of the first
subparagraph of Article 62(1) or, in exceptional cases, pursuant to point (a) of the first
subparagraph of Article 62(1).
3. A budgetary guarantee shall only cover financing and investment operations which
comply with points (a) to (d) of the first subparagraph of Article 213209(2).
4. Counterparts shall contribute with their own resources to the operations covered by the
budgetary guarantee.
5. The Commission shall conclude a guarantee agreement with the counterpart. The
granting of the budgetary guarantee is subject to the entry into force of the guarantee
agreement.
6. Counterparts shall provide the Commission annually with:
(a) a risk assessment and grading information concerning the operations covered
by the budgetary guarantee as well as expected defaults;
(b) information on the outstanding financial obligation arising for the Union from
the budgetary guarantee, broken down by individual operations, measured in
compliance with the Union accounting rules as referred to in Article 80 or with
IPSAS;
(c) the total profits or losses deriving from the operations covered by the
budgetary guarantee.
SECTION 3
FINANCIAL ASSISTANCE
Article 224220
Rules and implementation
1. Financial assistance by the Union to Member States or third countries shall be in
accordance with pre-defined conditions and take the form of a loan or a credit line or any
other instrument deemed appropriate to ensure the effectiveness of the support. To that end,
the Commission shall be empowered, in the relevant basic act, to borrow the necessary funds
on behalf of the Union on the capital markets or from financial institutions.
2. The borrowing and lending shall not involve the Union in the transformation of
maturities, or expose it to any interest risk or to any other commercial risk.
3. The financial assistance shall be carried out in euro, except in duly justified cases.
4. The financial assistance shall be directly implemented by the Commission.
5. The Commission shall conclude an agreement with the beneficiary country that shall
contain provisions:
(a) ensuring that the beneficiary country regularly checks that the financing
provided has been properly used in accordance with the pre-defined conditions, takes
appropriate measures to prevent irregularities and fraud, and, if necessary, takes legal
action to recover any funds provided under the financial assistance that have been
misappropriated;
(b) ensuring the protection of the financial interests of the Union;
EN 267 EN
(c) expressly authorising the Commission, OLAF and the Court of Auditors, to
exert their rights as foreseen by Article 130129;
(d) ensuring that the Union is entitled to early repayment of the loan where it has
been established that, in relation to the management of the financial assistance, the
beneficiary country has engaged in any act of fraud or corruption or any other illegal
activity detrimental to the financial interests of the Union;
(e) ensuring that all costs incurred by the Union that relate to a financial assistance
shall be borne by the beneficiary country.
6. The Commission shall release the loans, where possible in instalments, subject to the
fulfilment of the conditions attached to the financial assistance. Where those conditions are
not fulfilled, the Commission shall temporarily suspend or cancel the disbursement of the
financial assistance.
7. Funds raised but not yet disbursed cannot be used for any other goal than to provide
financial assistance to the corresponding beneficiary country. Pursuant to Article 86(1) and
(2), the accounting officer shall set up the procedures for the safekeeping of the funds.
TITLE XI
CONTRIBUTIONS TO EUROPEAN POLITICAL PARTIES
Article 225221
General provisions
Direct financial contributions from the budget may be awarded to European political parties
as defined in point (3) of Article 2 of Regulation (EU, Euratom) No 1141/2014 (‘European
political parties’) in view of their contribution to forming European political awareness and to
expressing the political will of the citizens of the Union in accordance with that Regulation.
Article 226222
Principles
1. Contributions shall be used to reimburse only the percentage set out in Article 17(4) of
Regulation (EU, Euratom) No 1141/2014 of the operating costs of European political parties
directly linked to objectives of those parties, as specified in Article 17(5) of that Regulation
and Article 21 of that Regulation.
2. Contributions may be used to reimburse expenditure relating to contracts concluded
by European political parties, provided that there were no conflicts of interests when they
were awarded.
3. Contributions shall not be used to directly or indirectly grant any personal advantage,
in cash or in kind, to any individual member or member of staff of a European political party.
Contributions shall not be used to directly or indirectly finance activities of third parties, in
particular national political parties or political foundations at European or national level,
whether in the form of grants, donations, loans or any other similar agreements. For the
purposes of this paragraph, associated entities of European political parties shall not be
regarded as third parties, where such entities are part of the administrative organisation of
European political parties as set out in the statutes of the latter. Contributions shall not be
used for any of the purposes excluded by Article 22 of Regulation (EU, Euratom) No
1141/2014.
EN 268 EN
4. Contributions shall be subject to the principles of transparency and equal treatment, in
accordance with the criteria laid down in Regulation (EU, Euratom) No 1141/2014.
5. Contributions shall be awarded by the European Parliament on an annual basis and
shall be published in accordance with Article 38(1) to (4) of this Regulation and with Article
32(1) of Regulation (EU, Euratom) No 1141/2014.
6. European political parties receiving a contribution shall not directly or indirectly
receive other funding from the budget. In particular, donations from the budgets of political
groups in the European Parliament shall be prohibited. In no circumstances shall the same
expenditure be financed twice by the budget.
Contributions shall be without prejudice to the ability of the European political parties to
build up reserves with amounts from their own resources in accordance with Regulation (EU,
Euratom) No 1141/2014.
7. If a European political foundation as defined in point (4) of Article 2 of Regulation
(EU, Euratom) No 1141/2014 realises a surplus of income over expenditure at the end of a
financial year in which it received an operating grant, the part of that surplus corresponding to
up to 25 % of the total income for that year may be carried over to the following year
provided that it is used before the end of the first quarter of that following year.
Article 227223
Budgetary aspects
Contributions, as well as appropriations set aside for independent external audit bodies or
experts referred to in Article 23 of Regulation (EU, Euratom) No 1141/2014, shall be paid
from the section of the budget relating to the European Parliament.
Article 228224
Call for contributions
1. Contributions shall be awarded through a call for contributions published each year, at
least on the website of the European Parliament.
2. A European political party may be awarded only one contribution per year.
3. A European political party may receive a contribution only if it applies for funding on
the terms and conditions laid down in the call for contributions.
4. The call for contributions shall determine the conditions under which the applicant
may receive a contribution in accordance with Regulation (EU, Euratom) No 1141/2014, as
well as the exclusion criteria.
5. The call for contributions shall determine, at least, the nature of the expenditure that
may be reimbursed by the contribution.
6. The call for contributions shall require an estimated budget.
Article 229225
Award procedure
1. Applications for contributions shall be duly submitted within the time limit, in writing,
including, where appropriate, in a secure electronic format.
EN 269 EN
2. Contributions shall not be awarded to applicants who, at the time of the award
procedure, are in one or more of the situations referred to in Articles 139136(1) and
144141(1) and those who are registered as excluded in the database referred to in Article
145142.
3. Applicants shall be required to certify that they are not in one of the situations referred
to in paragraph 2.
4. The authorising officer responsible may be assisted by a committee to evaluate the
applications for contributions. The authorising officer responsible shall specify the rules
regarding the composition, appointment and functioning of such committee, and the rules to
prevent any conflict of interests.
5. Applications that comply with the eligibility and exclusion criteria shall be selected on
the basis of the award criteria set out in Article 19 of Regulation (EU, Euratom) No
1141/2014.
6. The decision of the authorising officer responsible on the applications shall state at
least:
(a) the subject and the overall amount of the contributions;
(b) the name of the selected applicants and the amounts accepted for each of them;
(c) the names of any applicants rejected and the reasons for that rejection.
7. The authorising officer responsible shall inform applicants in writing of the decision
on their applications. If the application for funding is rejected or the amounts requested are
not awarded in part or in full, the authorising officer responsible shall give the reasons for
either the rejection of the application or the non-award of the amounts requested, with
reference in particular to the eligibility and award criteria referred to in paragraph 5 of this
Article and Article 228224(4). If the application is rejected, the authorising officer responsible
shall inform the applicant of the available means of administrative and/or judicial redress as
provided for in Article 135133(2).
8. Contributions shall be covered by a written agreement.
Article 230226
Form of contributions
1. Contributions may take any of the following forms:
(a) reimbursement of a percentage of the reimbursable expenditure actually
incurred;
(b) reimbursement on the basis of unit costs;
(c) lump sums;
(d) flat-rate financing;
(e) a combination of the forms referred to in points (a) to (d).
2. Only expenditure which meets the criteria established in the calls for contributions and
which has not been incurred prior to the date of submission of the application may be
reimbursed.
EN 270 EN
3. The agreement referred to in Article 229225(8) shall include provisions that allow
verifying that the conditions for the award of lump sums, flat-rate financing or unit costs have
been complied with.
4. The contributions shall be paid out in full through one single pre-financing payment,
unless, in duly justified cases, the authorising officer responsible decides otherwise.
Article 231227
Guarantees
The authorising officer responsible may, if he or she deems it appropriate and proportionate,
on a case-by-case basis and subject to a risk analysis, require a European political party to
lodge a guarantee in advance in order to limit the financial risks connected with the pre-
financing payment only when, in the light of the risk analysis, the European political party is
at imminent risk of being in one of the exclusion situations referred to in points (a) and (d) of
Article 139136(1) of this Regulation or when a decision of the Authority for European
political parties and European political foundations established under Article 6 of Regulation
(EU, Euratom) No 1141/2014 (‘the Authority’) has been communicated to the European
Parliament and to the Council in accordance with Article 10(4) of that Regulation.
Article 157153 shall apply mutatis mutandis to guarantees which may be required in the cases
foreseen in the first paragraph of this Article to pre-financing payments made to European
political parties.
Article 232228
Use of contributions
1. Contributions shall be spent in accordance with Article 226222.
2. Any part of the contribution not used within the financial year covered by that
contribution (year n) shall be spent on any reimbursable expenditure incurred by 31
December of year n+1. Any remaining part of the contribution that is not spent within that
time limit shall be recovered in accordance with Chapter 6 of Title IV.
3. European political parties shall respect the maximum co-financing rate laid down in
Article 17(4) of Regulation (EU, Euratom) No 1141/2014. Remaining amounts of the
contributions from the previous year shall not be used to finance the part which European
political parties are to provide from their own resources. Contributions by third parties to joint
events shall not be considered to be part of the own resources of a European political party.
4. European political parties shall use the part of the contribution that has not been used
within the financial year covered by that contribution before using contributions awarded after
that year.
5. Any interest yielded by the pre-financing payments shall be considered as part of the
contribution.
Article 233229
Report on the use of the contributions
1. A European political party shall, in accordance with Article 23 of Regulation (EU,
Euratom) No 1141/2014, submit its annual report on the use of the contribution and its annual
financial statements for approval to the authorising officer responsible.
EN 271 EN
2. The annual activity report referred to in Article 74(9) shall be drafted by the
authorising officer responsible on the basis of the annual report and the annual financial
statements referred to in paragraph 1 of this Article. Other supporting documents may be used
for the purposes of drafting that report.
Article 234230
Amount of the contribution
1. The amount of the contribution shall not become final until the annual report and the
annual financial statements referred to in Article 233229(1) have been approved by the
authorising officer responsible. Approval of the annual report and the annual financial
statements shall be without prejudice to subsequent checks by the Authority.
2. Any unspent amount of pre-financing shall not become final until it has been used by
the European political party to pay reimbursable expenditure which meets the criteria defined
in the call for contributions.
3. Where the European political party fails to comply with its obligations related to the
use of contributions, the contributions shall be suspended, reduced or terminated after the
European political party has been given the opportunity to present its observations.
4. The authorising officer responsible shall verify before making a payment that the
European political party is still registered in the Register referred to in Article 7 of Regulation
(EU, Euratom) No 1141/2014 and has not been the subject of any of the penalties provided
for in Article 27 of that Regulation between the date of its application and the end of the
financial year covered by the contribution.
5. Where the European political party is no longer registered in the Register referred to in
Article 7 of Regulation (EU, Euratom) No 1141/2014 or has been the subject of any of the
penalties provided for in Article 27 of that Regulation, the authorising officer responsible may
suspend, reduce or terminate the contribution and recover amounts unduly paid under the
agreement referred to in Article 229225(8) of this Regulation, in proportion to the seriousness
of the errors, irregularities, fraud or other breach of obligations related to the use of
contribution, after the European political party has been given the opportunity to present its
observations.
Article 235231
Control and penalties
1. Each agreement referred to in Article 229225(8) shall provide expressly for the
European Parliament to exercise its powers of control on documents and on the premises, as
well as for OLAF and the Court of Auditors to exercise their respective competences and
powers, referred to in Article 130129, over all European political parties that have received
Union funding, their contractors and subcontractors.
2. Administrative and financial penalties which are effective, proportionate and
dissuasive may be imposed by the authorising officer responsible, in accordance with Articles
139136 and 140137 of this Regulation and with Article 27 of Regulation (EU, Euratom) No
1141/2014.
3. Penalties referred to in paragraph 2 may also be imposed on European political parties
which, at the moment of the submission of the application for contribution or after having
received the contribution, made false declarations in supplying the information requested by
the authorising officer responsible or failed to supply such information.
EN 272 EN
Article 236232
Record keeping
1. European political parties shall keep all records and supporting documents pertaining
to the contribution for five years following the last payment related to the contribution.
2. Records related to audits, appeals, litigation, the settlement of claims arising out of the
use of the contribution or to OLAF investigations, if notified to the recipient, shall be retained
until the end of such audits, appeals, litigation, settlement of claims or investigations.
Article 237233
Selection of external audit bodies or experts
The independent external audit bodies or experts referred to in Article 23 of Regulation (EU,
Euratom) No 1141/2014 shall be selected through a procurement procedure. The term of their
contract shall be no longer than five years. After two consecutive terms, they shall be deemed
to have conflicting interests which may negatively affect the performance of the audit.
TITLE XII
OTHER BUDGET IMPLEMENTATION INSTRUMENTS
Article 238234
Union trust funds for external actions
1. For emergency and post-emergency actions necessary to react to a crisis, or for
thematic actions, the Commission may establish Union trust funds for external actions
(‘Union trust funds’) under an agreement concluded with other donors.
Union trust funds shall only be established where agreements with other donors have secured
contributions from other sources than the budget.
The Commission shall consult the European Parliament and the Council on its intention to
establish a Union trust fund for emergency and post-emergency actions.
The establishment of a Union trust fund for thematic actions shall be subject to the approval
of the European Parliament and of the Council.
For the purposes of the third and fourth subparagraphs of this paragraph, the Commission
shall make available to the European Parliament and to the Council its draft decisions
concerning the establishment of a Union trust fund. Such draft decisions shall include a
description of the objectives of the Union trust fund, the justification for its establishment in
accordance with paragraph 3, an indication of its duration and the preliminary agreements
with other donors. The draft decisions shall also include a draft constitutive agreement to be
concluded with other donors.
2. The Commission shall submit its draft decisions concerning the financing of a Union
trust fund to the competent committee where provided for in the basic act under which the
Union contribution to the Union trust fund is provided. The competent committee shall not be
invited to pronounce itself on the aspects which have already been submitted to the European
Parliament and to the Council for consultation or for approval under the third, fourth and fifth
subparagraphs of paragraph 1 respectively.
EN 273 EN
3. Union trust funds shall only be established and implemented subject to the following
conditions:
(a) there is added value of the Union intervention: the objectives of Union trust
funds, in particular by reason of their scale or potential effects, may be better
achieved at Union level than at national level and the use of the existing financing
instruments would not be sufficient to achieve policy objectives of the Union;
(b) Union trust funds bring clear political visibility for the Union and managerial
advantages as well as better control by the Union of risks and disbursements of the
Union and other donors’ contributions;
(c) Union trust funds do not duplicate other existing funding channels or similar
instruments without providing any additionality;
(d) the objectives of Union trust funds are aligned with the objectives of the Union
instrument or budgetary item from which they are funded.
4. A board chaired by the Commission shall be established for each Union trust fund to
ensure a fair representation of the donors and to decide upon the use of the funds. The board
shall include a representative of each non-contributing Member State as an observer. The
rules for the composition of the board and its internal rules shall be laid down in the
constitutive agreement of the Union trust fund. Those rules shall include the requirement that
a vote in favour by the Commission is needed for the final adoption of the decision on the use
of the funds.
5. Union trust funds shall be established for a limited duration as determined in their
constitutive agreement. That duration may be extended by a decision of the Commission
subject to the procedure set out in paragraph 1 upon request of the board of the Union trust
fund concerned and upon presentation by the Commission of a report justifying the extension,
confirming, in particular, that the conditions set out in paragraph 3 are complied with.
The European Parliament and/or the Council may request the Commission to discontinue
appropriations for a Union trust fund or to revise the constitutive agreement with a view to the
liquidation of a Union trust fund, where appropriate in particular on the basis of the
information submitted in the working document referred to in Article 41(6). In such an event,
any remaining funds shall be returned on a pro rata basis to the budget as general revenue and
to the contributing Member States and other donors.
Article 239235
Implementation of Union trust funds for external actions
1. Union trust funds shall be implemented in accordance with the principles of sound
financial management, transparency, proportionality, non-discrimination and equal treatment,
and in accordance with the specific objectives defined in each constitutive agreement and in
full respect of the rights of scrutiny and control of the Union contribution of the European
Parliament and of the Council.
2. Actions financed under Union trust funds may be implemented directly by the
Commission pursuant to point (a) of the first subparagraph of Article 62(1) and indirectly
with the entities implementing Union funds pursuant to points (c)(i), (ii), (iii), (v), and (vi) of
the first subparagraph of Article 62(1).
3. Funds shall be committed and paid by financial actors of the Commission, within the
meaning of Chapter 4 of Title IV. The accounting officer of the Commission shall serve as the
EN 274 EN
accounting officer of the Union trust funds. He or she shall be responsible for laying down
accounting procedures and chart of accounts common to all Union trust funds. The
Commission’s internal auditor, OLAF and the Court of Auditors shall exercise the same
powers over Union trust funds as they do in respect of other actions carried out by the
Commission.
4. The contributions of the Union and of other donors shall not be integrated in the
budget and shall be lodged in a specific bank account. The specific bank account of the Union
trust fund shall be opened and closed by the accounting officer. All transactions made on the
specific bank account during the year shall be properly accounted for in the accounts of the
Union trust fund.
Union contributions shall be transferred to the specific bank account on the basis of payment
requests that are duly substantiated with disbursement forecasts, taking into account the
balance available on the account and the resulting need for additional payments.
Disbursement forecasts shall be provided on an annual, or where appropriate on a semi-
annual, basis.
The contributions of other donors shall be taken into account when cashed in the specific
bank account of the Union trust fund and for the amount in euro resulting from the conversion
at their reception on the specific bank account. Interests accumulated on the specific bank
account of the Union trust fund shall be invested in the Union trust fund except where
otherwise provided in the constitutive agreement of the Union trust fund.
5. The Commission shall be authorised to use a maximum of 5 % of the amounts pooled
into the Union trust fund to cover its management costs from the years in which the
contributions referred to in paragraph 4 have started to be used. Notwithstanding the first
sentence and in order to avoid the double charging of costs, management costs arising from
the Union contribution to the Union trust fund shall only be covered by that contribution to
the extent that those costs have not already been covered by other budget lines. For the
duration of the Union trust fund, such management fees shall be assimilated to assigned
revenue within the meaning of point (a)(ii) of Article 21(2).
In addition to the annual report referred to in Article 257252, financial reporting on the
operations carried out by each Union trust fund shall be established twice every year by the
authorising officer.
The Commission shall also report monthly on the state of implementation of each Union trust
fund.
The Union trust funds shall be subject to an independent external audit every year.
 new
Article 240
Union contributions to global initiatives
(1) The Union may make contributions in the form of financing not linked to costs to
multi-donor, pooled funded global initiatives when these support the achievement of
Union policy objectives and where budget implementation instruments provided for
in other Titles of this Regulation would not be sufficient to achieve such Union
policy objectives.
EN 275 EN
(2) Union contributions to global initiatives shall be subject to the following conditions,
taking into account the nature of the Union financing:
(i) the Union contribution is a minority contribution to the initiative, taking into account the
global amount contributed to the initiative at the time of the contribution;
(ii) the Union contribution is treated on equal footing with donors of a similar magnitude and,
where one or several Member States also contribute to the initiative, the Union contribution
benefits from a level of protection no less favourable than the contribution(s) of that or those
Member States;
(iii) there is adequate reporting on the results achieved by the initiative, including through
relevant indicators;
(iv) the initiative operates under rules ensuring sound financial management, transparency,
non discrimination and equal treatment in the use of Union funds in accordance with the
principle of proportionality;
(v) there are appropriate systems to prevent and combat irregularities and fraud as well as to
report on their functioning at regular intervals, and there are appropriate rules for recoveries
of funds by the initiative, including their use for the same initiative.
In the event of suspected cases of serious irregularities such as fraud, corruption or conflict of
interests, the authorising officer responsible, the EPPO in respect of those Member States
participating in enhanced cooperation pursuant to Regulation (EU) 2017/1939, OLAF and the
Court of Auditors shall make use of the rules of the initiative to request additional information
and carry out joint audit, control, or investigative missions with the relevant body under the
initiative, in line with Article 129.
(3) A justification of the above conditions shall be included in the financing decision to
contribute to the initiative.
(4) The procedure laid down in Article 158(6) shall apply mutatis mutandis to the Union
contribution to the global initiative.
 2018/1046 (adapted)
 new
Article 241236
Use of budget support
1. Where provided for in the relevant basic acts, the Commission may provide budget
support to a third country where the following conditions are met:
(a) the third country’s management of public finances is sufficiently transparent,
reliable and effective;
(b) the third country has put in place sufficiently credible and relevant sectoral or
national policies;
(c) the third country has put in place stability-oriented macroeconomic policies;
(d) the third country has put in place sufficient and timely access to
comprehensive and sound budgetary information.
EN 276 EN
2. The payment of the Union contribution shall be based on the fulfilment of the
conditions referred to in paragraph 1, including the improvement of the management of public
finances. In addition, some payments may also be conditional on the achievement of
milestones, measured by objective performance indicators, reflecting results and reform
progress over time in the respective sector.
3. In third countries, the Commission shall support the respect for the rule of law, the
development of parliamentary control and audit and anti-corruption capacities and the
increase of transparency and public access to information.
4. The corresponding financing agreements concluded with the third country shall
contain:
(a) an obligation for the third country to provide the Commission with reliable and
timely information which allows the Commission to evaluate the fulfilment of the
conditions referred to in paragraph 2;
(b) a right for the Commission to suspend the financing agreement if the third
country breaches an obligation relating to respect for human rights, democratic
principles and the rule of law and in serious cases of corruption;
(c) appropriate provisions pursuant to which the third country is to commit to
immediately reimburse all or part of the relevant operation funding, in the event that
it is established that the payment of the relevant Union funds has been vitiated by
serious irregularities attributable to that country.
In order to process the reimbursement referred to in point (c) of the first subparagraph of this
paragraph, the second subparagraph of Article 101(1) may be applied.
Article 242237
Remunerated external experts
1. For values below the thresholds referred to in Article 175(1) and on the basis of the
procedure laid down in paragraph 3 of this Article, Union institutions may select remunerated
 and remunerate  external experts to assist them in the evaluation of grant applications,
projects and tenders, and to provide opinions and advice in specific cases.
23. A call for expression of interest shall be published on the website of the Union
institution concerned. The call for expression of interest shall include a description of the
tasks, their duration and the fixed conditions of remuneration.
34. Any interested natural person may submit an application at any time during the period
of validity of the call for expression of interest, with the exception of the last three months of
that period.
4. A list of experts shall be drawn up following the call for expression of interest. It shall be
valid for no more than five  5  years from its publication or for the duration of a
multiannual programme related to the tasks.  The validity of the list may be longer than the
duration of the multiannual financial programme when a rotation of the experts is ensured. 
EN 277 EN
 new
5. The value of the contract shall be below the thresholds referred to in Article 179(1).
This value may be exceeded only exceptionally and in duly justified cases, in order to allow
the Union institutions to compete on equal footing with other actors in the market.
 2018/1046
62. Remunerated external experts shall be remunerated on the basis of a fixed amount
announced in advance and shall be chosen on the basis of their professional capacity. The
selection shall be done on the basis of selection criteria respecting the principles of non-
discrimination, equal treatment and absence of conflict of interests.
75. Experts paid from research and technological development appropriations shall be
recruited in accordance with the procedures laid down by the European Parliament and by the
Council when they adopt each research framework programme or in accordance with the
corresponding rules for participation. For the purpose of Section 2 of Chapter 2 of Title V,
such experts shall be treated as recipients.
Article 243238
Non-remunerated experts
Union institutions may reimburse travel and subsistence expenses incurred by, or where
appropriate pay any other indemnities to, persons invited or mandated by them.
 new
Article 244
Non-financial donations
1. Union institutions and Union bodies may provide non-financial donations in the form
of services, supplies or works.
2. Non-financial donations shall be awarded in accordance with the principles of
transparency and equal treatment and where applicable, with the requirements set out in
sector-specific rules. They shall promote the achievement of policy objectives of the Union.
 2018/1046
 new
Article 245239
Membership fees and other payments of subscriptions
The Union may pay contributions as subscriptions to bodies of which it is a member or an
observer.
EN 278 EN
Article 246240
Expenditure on the members and staff of Union institutions
Unions institutions may pay expenditure on the members and staff of Union institutions,
including contributions to associations of current and former members of the European
Parliament, and contributions to the European schools.
TITLE XIII
ANNUAL ACCOUNTS AND OTHER FINANCIAL REPORTING
CHAPTER 1
ANNUAL ACCOUNTS
SECTION 1
ACCOUNTING FRAMEWORK
Article 247241
Structure of the accounts
The annual accounts of the Union shall be prepared for each financial year which shall run
from 1 January to 31 December. Those accounts shall comprise the following:
(a) the consolidated financial statements, which present, in accordance with the
accounting rules referred to in Article 80, the consolidation of the financial
information contained in the financial statements of Union institutions, of Union
bodies referred to in Article 70 and of other bodies meeting the accounting
consolidation criteria;
(b) the aggregated budget implementation reports which present the information
contained in the budget implementation reports of Union institutions.
Article 248242
Supporting documents
Each entry in the accounts shall be based on appropriate supporting documents in accordance
with Article 75.
Article 249243
Financial statements
1. The financial statements shall be presented in millions of euro and in accordance with
the accounting rules referred to in Article 80 and shall be comprised of:
(a) the balance sheet which presents all assets and liabilities and the financial
situation prevailing on 31 December of the preceding financial year;
EN 279 EN
(b) the statement of financial performance, which presents the economic result for
the preceding financial year;
(c) the cash-flow statement showing amounts collected and disbursed during the
financial year and the final treasury position;
(d) the statement of changes in net assets presenting an overview of the
movements during the financial year in reserves and accumulated results.
2. The notes to the financial statements shall supplement and comment on the
information presented in the statements referred to in paragraph 1 and shall supply all the
additional information prescribed by the accounting rules referred to in Article 80 and the
internationally accepted accounting practice where such information is relevant to the
activities of the Union. The notes shall contain at least the following information:
(a) accounting principles, rules and methods;
(b) explanatory notes supplying additional information not contained in the body
of the financial statements, which is necessary for a fair presentation of the accounts.
3. The accounting officer shall, after the close of the financial year and up to the date of
transmission of the general accounts, make any adjustments which, without involving
disbursement or collection in respect of that year, are necessary for a true and fair view of
those accounts.
SECTION 2
BUDGET IMPLEMENTATION REPORTS
Article 250244
Budget implementation reports
1. The budget implementation reports shall be presented in millions of euro and shall be
comparable year by year. They shall consist of:
(a) reports which aggregate all budgetary operations for the financial year in terms
of revenue and expenditure;
(b) the budget result, which is calculated on the basis of the annual budgetary
balance referred to in Decision (EU, Euratom) 2020/2053Decision 2014/335/EU,
Euratom;
(c) explanatory notes, which shall supplement and comment on the information
given in the reports.
2. The structure of the budget implementation reports shall be the same as that of the
budget itself.
3. The budget implementation reports shall contain:
(a) information on revenue, in particular changes in the revenue estimates, the
revenue outturn and entitlements established;
(b) information showing changes in the total commitment and payment
appropriations available;
(c) information showing the use made of the total commitment and payment
appropriations available;
EN 280 EN
(d) information showing commitments outstanding, those carried over from the
preceding financial year and those made during the financial year.
4. As regards information on revenue, a statement shall be attached to the budget
implementation report showing, for each Member State, the breakdown of amounts of own
resources still to be recovered at the end of the financial year and covered by a recovery order.
SECTION 3
ANNUAL ACCOUNTS TIMETABLE
Article 251245
Provisional accounts
1. The accounting officers of the Union institutions other than the Commission and the
bodies referred to in Article 247241 shall, by 1 March of the following financial year, send
their provisional accounts to the accounting officer of the Commission and to the Court of
Auditors.
2. The accounting officers of the Union institutions other than the Commission and the
bodies referred to in Article 247241 shall, by 1 March of the following financial year, send
the required accounting information for consolidation purposes to the accounting officer of
the Commission, in the manner and format laid down by the latter.
3. The accounting officer of the Commission shall consolidate the provisional accounts
referred to in paragraph 2 with the provisional accounts of the Commission and shall, by 31
March of the following financial year, send the provisional accounts of the Commission and
the consolidated provisional accounts of the Union to the Court of Auditors by electronic
means.
Article 252246
Approval of the final consolidated accounts
1. The Court of Auditors shall, by 1  May  June, make its observations on the
provisional accounts of the Union institutions other than the Commission, and of each of the
bodies referred to in Article 247241, and, by 15  May  June, make its observations on the
provisional accounts of the Commission and the consolidated provisional accounts of the
Union.
2. The accounting officers of the Union institutions other than the Commission and of
the bodies referred to in Article 247241 shall, by 15  May  June, send the required
accounting information to the accounting officer of the Commission, in the manner and
format laid down by the latter, with a view to drawing up the final consolidated accounts.
The Union institutions other than the Commission, and each of the bodies referred to in
Article 247241, shall, by 1  June  July, send their final accounts to the European
Parliament, to the Council, to the Court of Auditors and to the accounting officer of the
Commission.
3. The accounting officer of each Union institution and of each body referred to in
Article 247241 shall send to the Court of Auditors, with a copy to the accounting officer of
the Commission, at the same date as the transmission of his or her final accounts, a
representation letter covering those final accounts.
EN 281 EN
The final accounts shall be accompanied by a note drawn up by the accounting officer, in
which the latter declares that the final accounts were prepared in accordance with this Title
and with the applicable accounting principles, rules and methods set out in the notes to the
financial statements.
4. The accounting officer of the Commission shall draw up the final consolidated
accounts on the basis of the information presented pursuant to paragraph 2 of this Article by
the Union institutions other than the Commission, and by the bodies referred to in Article
247241.
The final consolidated accounts shall be accompanied by a note drawn up by the accounting
officer of the Commission, in which the latter declares that the final consolidated accounts
were prepared in accordance with this Title and with the applicable accounting principles,
rules and methods set out in the notes to the financial statements.
5. After approving the final consolidated accounts and its own final accounts, the
Commission shall, by  30 June  31 July, send them by electronic means to the European
Parliament, to the Council and to the Court of Auditors.
By the same date, the accounting officer of the Commission shall transmit a representation
letter covering the final consolidated accounts to the Court of Auditors.
 new
The Court of Auditors shall adopt its opinion on the reliability of the annual accounts of the
Union and the accounts of each of the institutions and bodies referred to in Article 247 by 31
July.
 2018/1046
 new
6. The final consolidated accounts shall be published by 15 November in the Official
Journal of the European Union together with the statement of assurance given by the Court of
Auditors in accordance with Article 287 TFEU and Article 106a of the Euratom Treaty.
CHAPTER 2
INTEGRATED FINANCIAL AND ACCOUNTABILITY REPORTING
Article 253247
Integrated financial and accountability reporting
1. By 31 July of the following financial year the Commission shall communicate to the
European Parliament and to the Council an integrated set of financial and accountability
reports which includes:
(a) the final consolidated accounts as referred to in Article 252246;
(b) the annual management and performance report providing for a clear and
concise summary of the internal control and financial management achievements
referred to in the annual activity reports of each authorising officer by delegation and
EN 282 EN
including information on key governance arrangements in the Commission as well
as:
(i) an estimation of the level of error in Union expenditure based on a
consistent methodology and an estimate of future corrections;
(ii) information on the preventive and corrective actions covering the
budget, which shall present the financial impact of the actions taken to protect
the budget from expenditure in breach of law;
(iii) information on the implementation of the Commission’s anti-fraud
strategy;
(c) a long-term forecast of future inflows and outflows covering the next five
years, based on the applicable multiannual financial frameworks and Decision (EU,
Euratom) 2020/2053Decision 2014/335/EU, Euratom;
(d) the annual internal audit report as referred to in Article 119(8)118(4);
(e) the evaluation on the Union’s finances based on the results achieved, as
referred to in Article 318 TFEU, assessing in particular the progress towards the
achievement of policy objectives taking into account the performance indicators
referred to in Article 33 of this Regulation;
(f) the report on the follow-up to the discharge as referred to in Article 261(3)
 267(2) .
 new
(g) jointly to the forecast referred to in point (c) of this Article, and pursuant to
Article 214(3), an assessment of the sustainability of the contingent liabilities borne
by the budget arising from budgetary guarantees or financial assistance.
 2018/1046 (adapted)
 new
2. The integrated financial and accountability reporting referred to in paragraph 1 shall
present each report in a separate and clearly identifiable manner. Each individual report shall
be made available to the European Parliament, to the Council and to the Court of Auditors by
30 June, with the exception of the final consolidated accounts.
CHAPTER 3
BUDGETARY AND OTHER FINANCIAL REPORTING
Article 254248
Monthly reporting on budget implementation
In addition to the annual statements and reports provided for in Articles 249243 and 250244,
the accounting officer of the Commission shall send once a month to the European Parliament
and to the Council figures, aggregated at chapter level at least, as well as separately broken
down by chapter, article and item, on budget implementation, both for revenue and for
EN 283 EN
expenditure covering all available appropriations. Those figures shall also provide details of
the use of appropriations carried over.
The figures shall be made available within 10 working days of the end of each month via the
Commission’s website.
Article 255249
Annual report on budgetary and financial management
1. Each Union institution and each body referred to in Article 247241 shall prepare a
report on budgetary and financial management for the financial year.
They shall make the report available to the European Parliament, to the Council and to the
Court of Auditors, by 31 March of the following financial year.
2. The report referred to in paragraph 1 shall provide summary information on the
transfers of appropriations among the various budgetary items.
Article 250
Annual report on financial instruments, budgetary guarantees and financial assistance
The Commission shall report annually to the European Parliament and to the Council on
financial instruments, budgetary guarantees, financial assistance and contingent liabilities in
accordance with Article 41(4) and (5) and with points (d) and (e) of Article 52(1). That
information shall be made available to the Court of Auditors at the same time.
Article 256251
Status report on accounting issues
By 15 September of each financial year, the accounting officer of the Commission shall send
to the European Parliament and to the Council a report containing information on current risks
noted, general trends observed, new accounting issues encountered and progress on
accounting matters, including where identified by the Court of Auditors, as well as
information on recoveries.
Article 257252
Reporting on Union trust funds for external actions
In accordance with Article 41(6), the Commission shall report annually to the European
Parliament and to the Council on the activities supported by Union trust funds referred to in
Article 238234, on their implementation and performance, as well as on their accounts.
The Board of the Union trust fund concerned shall approve the annual report of the Union
trust fund drawn up by the authorising officer. It shall also approve the final accounts drawn
up by the accounting officer. The final accounts shall be presented by the Board to the
European Parliament and Council in the context of the discharge procedure for the
Commission.
Article 258253
Publication of information on recipients
EN 284 EN
The Commission shall publish information on recipients in accordance with Article 38.
TITLE XIV
EXTERNAL AUDIT AND DISCHARGE
CHAPTER 1
EXTERNAL AUDIT
Article 259254
External audit by the Court of Auditors
The European Parliament, the Council and the Commission shall inform the Court of
Auditors, as soon as possible, of all decisions and rules adopted pursuant to Articles 12, 16,
21, 29, 30, 32 and 43.
Article 260255
Rules and procedure on the audit
1. The examination by the Court of Auditors of whether all revenue has been received
and all expenditure incurred in a lawful and proper manner shall have regard to the Treaties,
the budget, this Regulation, the delegated acts adopted pursuant to this Regulation and all
other relevant acts adopted pursuant to the Treaties. That examination may take account of the
multiannual character of programmes and related supervisory and control systems.
2. In the performance of its task, the Court of Auditors shall be entitled to consult, in the
manner provided for in Article 262257, all documents and information relating to the
financial management by departments or bodies with regard to operations financed or co-
financed by the Union. It shall have the power to hear any official responsible for a revenue or
expenditure operation and to use any of the auditing procedures appropriate to those
departments or bodies. The audit in Member States shall be carried out in liaison with the
national audit institutions or, where they do not have the necessary powers, with the
competent national departments. The Court of Auditors and the national audit institutions of
Member States shall cooperate in a spirit of trust while maintaining their independence.
In order to obtain all the necessary information for the performance of the task entrusted to it
by the Treaties or by acts adopted pursuant to them, the Court of Auditors may be present, at
its request, during the audit operations carried out within the framework of budget
implementation by, or on behalf of, any Union institution.
At the request of the Court of Auditors, each Union institution shall authorise financial
institutions holding Union deposits to enable the Court of Auditors to ensure that external data
tally with the accounts.
3. In order to perform its task, the Court of Auditors shall notify Union institutions and
the authorities to which this Regulation applies of the names of the members of its staff who
are empowered to audit them.
Article 261256
Checks on securities and cash
EN 285 EN
The Court of Auditors shall ensure that all securities and cash on deposit or in hand are
checked against vouchers signed by the depositories or against official memoranda of cash
and securities held. It may carry out such checks itself.
Article 262257
Court of Auditors’ right of access
1. Union institutions, the bodies administering revenue or expenditure on the Union’s
behalf and recipients shall afford the Court of Auditors all the facilities and give it all the
information which it considers necessary for the performance of its task. They shall, at the
request of the Court of Auditors, place at its disposal all documents concerning the award and
performance of contracts financed by the budget and all accounts of cash or materials, all
accounting records or supporting documents, and also administrative documents relating
thereto, all documents relating to revenue and expenditure, all inventories, all organisation
charts of departments, which the Court of Auditors considers necessary for auditing the
annual accounts and budget implementation reports on the basis of records or on-the-spot
auditing and, for the same purposes, all documents and data created or stored electronically.
The Court of Auditors’ right of access shall include access to the IT system used for the
management of revenue or expenditure subject to its audit, where such access is relevant for
the audit.
The internal audit bodies and other services of the national administrations concerned shall
afford the Court of Auditors all the facilities which it considers necessary for the performance
of its task.
2. The officials whose operations are checked by the Court of Auditors shall:
(a) show their records of cash in hand, any other cash, securities and materials of
all kinds, and also the supporting documents in respect of their stewardship of the
funds with which they are entrusted, and also any books, registers and other
documents relating thereto;
(b) present the correspondence and any other documents required for the full
implementation of the audit referred to in Article 260255.
The information supplied under point (b) of the first subparagraph may be requested only by
the Court of Auditors.
3. The Court of Auditors shall be empowered to audit the documents in respect of the
revenue and expenditure of the Union which are held by the departments of Union institutions
and, in particular, by the departments responsible for decisions in respect of such revenue and
expenditure, the bodies administering revenue or expenditure on the Union’s behalf and the
natural or legal persons receiving payments from the budget.
4. The task of establishing that the revenue has been received and the expenditure
incurred in a lawful and proper manner and that the financial management has been sound
shall extend to the use, by bodies outside Union institutions, of Union funds received by way
of contributions.
5. Union financing paid to recipients outside Union institutions shall be subject to the
agreement in writing by those recipients or, failing agreement on their part, by contractors or
subcontractors, to an audit by the Court of Auditors into the use made of the financing
granted.
EN 286 EN
6. The Commission shall, at the request of the Court of Auditors, provide it with any
information on borrowing and lending operations.
7. Use of integrated computer systems shall not have the effect of reducing access by the
Court of Auditors to supporting documents. Whenever technically possible, electronic access
to data and documents necessary for the audit shall be given to the Court of Auditors in its
own premises and in compliance with relevant security rules.
Article 263258
Annual report of the Court of Auditors
1. The Court of Auditors shall transmit to the Commission and the other Union
institutions concerned, by 30 June, any observations which are, in its opinion, such that they
should appear in its annual report. Those observations shall remain confidential and shall be
subject to an adversarial procedure. Each Union institution shall address its reply to the Court
of Auditors by 15 October. The replies of Union institutions other than the Commission shall
be sent to the Commission at the same time.
2. The annual report of the Court of Auditors shall contain an assessment of the
soundness of financial management.
3. The annual report of the Court of Auditors shall contain a section for each Union
institution and for the common provisioning fund. The Court of Auditors may add any
summary report or general observations which it sees fit to make.
4. The Court of Auditors shall transmit to the authorities responsible for giving discharge
and to the other Union institutions, by 15 November, its annual report accompanied by the
replies of Union institutions and shall ensure publication thereof in the Official Journal of the
European Union.
Article 264259
Special reports of the Court of Auditors
1. The Court of Auditors shall transmit to the Union institution or the body concerned
any observations which are, in its opinion, such that they should appear in a special report.
Those observations shall remain confidential and shall be subject to an adversarial procedure.
The Union institution or the body concerned shall inform the Court of Auditors, in general,
within six weeks of transmission of those observations, of any replies it wishes to make in
relation to those observations. That period shall be suspended in duly justified cases, in
particular where, during the adversarial procedure, it is necessary for the Union institution or
body concerned to obtain feedback from Member States in order to finalise its reply.
The replies of the Union institution or the body concerned shall directly and exclusively
address the observations of the Court of Auditors.
Upon request of the Court of Auditors or of the Union institution or body concerned, the
replies may be examined by the European Parliament and by the Council after publication of
the report.
The Court of Auditors shall ensure that special reports are drawn up and adopted within an
appropriate period of time, which shall, in general, not exceed 13 months.
The special reports, together with the replies of the Union institutions or bodies concerned,
shall be transmitted without delay to the European Parliament and to the Council, each of
EN 287 EN
which shall decide, where appropriate in conjunction with the Commission, what action is to
be taken in response.
The Court of Auditors shall take all necessary steps to ensure that the replies to its
observations from each Union institution or body concerned as well as the timeline for the
drawing up of the special report are published together with the special report.
2. The opinions referred to in the second subparagraph of Article 287(4) TFEU which do
not relate to proposals or drafts covered by the legislative consultation procedure may be
published by the Court of Auditors in the Official Journal of the European Union. The Court
of Auditors shall take its decision on publication after consulting the Union institution which
requested the opinion or which is concerned by it. Opinions published shall be accompanied
by any remarks by the Union institutions concerned.
CHAPTER 2
DISCHARGE
Article 265260
Timetable of the discharge procedure
1. The European Parliament, upon a recommendation from the Council acting by
qualified majority, shall, before 15 May of year n+2, give a discharge to the Commission in
respect of the implementation of the budget for year n.
2. Where the deadline provided for in paragraph 1 cannot be complied with, the
European Parliament or the Council shall inform the Commission of the reasons therefor.
3. If the European Parliament postpones the decision giving a discharge, the Commission
shall make every effort to take measures, as soon as possible, to remove or facilitate removal
of the obstacles to that decision.
Article 266261
The discharge procedure
1. The discharge decision shall cover the accounts of all the Union’s revenue and
expenditure, the resulting balance and the assets and liabilities of the Union shown in the
balance sheet.
2. With a view to giving the discharge, the European Parliament shall, after the Council
has done so, examine the accounts, financial statements and the evaluation report referred to
in Article 318 TFEU. It shall also examine the annual report made by the Court of Auditors
together with the replies of the Union institutions under audit, and any relevant special reports
by the Court of Auditors in respect of the financial year concerned and the Court of Auditors’
statement of assurance as to the reliability of the accounts and the legality and regularity of
the underlying transactions.
3. The Commission shall submit to the European Parliament, at the latter’s request, any
information required for the smooth application of the discharge procedure for the financial
year concerned, in accordance with Article 319 TFEU.
Article 267262
Follow-up measures
EN 288 EN
1. In accordance with Article 319 TFEU and Article 106a of the Euratom Treaty, Union
institutions and Union bodies referred to in Articles 70 and 71 of this Regulation shall take all
appropriate steps to act on the observations accompanying the European Parliament’s
discharge decision and on the comments accompanying the recommendation for discharge
adopted by the Council.
2. At the request of the European Parliament or of the Council, Union institutions and
Union bodies referred to in Articles 70 and 71 shall report on the measures taken in the light
of those observations and comments, and, in particular, on the instructions they have given to
any of their departments which are responsible for budget implementation. Member States
shall cooperate with the Commission by informing it of the measures they have taken to act
on those observations so that the Commission may take them into account when drawing up
its own report. The reports from Union institutions and Union bodies referred to in Articles 70
and 71 shall also be transmitted to the Court of Auditors.
Article 268263
Specific provisions regarding the EEAS
The EEAS shall be subject to the procedures provided for in Article 319 TFEU and in Articles
265260, 266261 and 267262 of this Regulation. The EEAS shall fully cooperate with Union
institutions involved in the discharge procedure and provide, as appropriate, any additional
necessary information, including through attendance at meetings of the relevant bodies.
TITLE XV
ADMINISTRATIVE APPROPRIATIONS
Article 269264
General provisions
1. Administrative appropriations shall be non-differentiated appropriations.
2. This Title applies to the administrative appropriations referred to in in Article 47(4)
and to those of Union institutions other than the Commission.
Budgetary commitments corresponding to administrative appropriations of a type common to
several titles and which are managed globally may be recorded globally in the budgetary
accounting following the summary classification by type as set out in Article 47(4).
The corresponding expenditure shall be booked to the budget lines of each title according to
the same distribution as for appropriations.
3. Administrative expenditure arising from contracts covering periods that extend
beyond the financial year, either in accordance with local practice or relating to the supply of
equipment, shall be charged to the budget for the financial year in which it is effected.
4. Advances may be paid, in accordance with the conditions laid down in the Staff
Regulations and in the specific provisions concerning members of Union institutions, to staff
and to members of Union institutions.
Article 270265
Payments made in advance
EN 289 EN
Expenditure referred to in point (a) of Article 11(2) which shall  is to  be paid in
advance pursuant to legal or contractual provisions may give rise to payments from 1
December onwards to be charged to the appropriations for the following financial year. In that
case, the limit set out in Article 11(2)  (a)  shall not apply.
Article 271266
Specific provisions regarding building projects
1. Each Union institution shall provide the European Parliament and the Council, by 1
June each year, with a working document on its building policy, which shall incorporate the
following information:
(a) for each building, the expenditure and surface area covered by the
appropriations of the corresponding budget lines. The expenditure shall include the
costs of the fitting-out of buildings but not the other charges;
(b) the expected evolution of the global programming of surface area and locations
for the coming years with a description of the building projects in planning phase
which are already identified;
(c) the final terms and costs, as well as relevant information regarding project
implementation of new building projects previously submitted to the European
Parliament and to the Council under the procedure set out in paragraphs 2 and 3 and
not included in the preceding year’s working documents.
 new
The Commission shall provide this information as part of the working documents attached to
the draft budget, as set out in Article 41(3).
 2018/1046 (adapted)
 new
2. For any building project likely to have significant financial implications for the
budget, the Union institution concerned shall inform the European Parliament and the Council
as early as possible, and in any case before any prospecting of the local market takes place, in
the case of building contracts, or before invitations to tender are issued, in the case of building
works, about the building surface area required and the provisional planning.
3. For any building project likely to have significant financial implications for the
budget, the Union institution concerned shall present the building project, in particular its
detailed estimated costs and its financing including any possible use of internal assigned
revenue referred to in point (e) of Article 21(3), as well as a list of draft contracts intended to
be used, to the European Parliament and to the Council and shall request their approval before
contracts are concluded. At the request of the Union institution concerned, documents
submitted relating to the building project shall be treated confidentially.
Except in cases of force majeure as referred to in paragraph 4, the European Parliament and
the Council shall deliberate upon the building project within four weeks of its receipt by both
institutions.
EN 290 EN
The building project shall be deemed approved at the expiry of this four-week period, unless
the European Parliament or the Council take a decision contrary to the proposal within that
period of time.
If the European Parliament and/or the Council raise concerns within that four-week period,
that period shall be extended once by two weeks.
If the European Parliament or the Council take a decision contrary to the building project, the
Union institution concerned shall withdraw its proposal and may submit a new one.
4. In cases of force majeure, for which due reasons shall be given, the information
provided for in paragraph 2 may be submitted jointly with the building project. The European
Parliament and the Council shall deliberate upon the building project within two weeks of its
receipt by both institutions. The building project shall be deemed to be approved at the expiry
of this two-week period, unless the European Parliament and/or the Council take a decision
contrary to the proposal within this period of time.
5. The following shall be considered as building projects likely to have significant
financial implications for the budget:
(a) any acquisition of land;
(b) the acquisition, sale, structural renovation, construction of buildings or any
project combining those elements to be implemented in the same timeframe,
exceeding EUR 3 000 000;
(c) the acquisition, structural renovation, construction of buildings or any project
combining those elements to be implemented in the same timeframe, exceeding EUR
2 000 000 in the event that the price represents more than 110 % of the local price of
comparable properties as evaluated by an independent expert;
(d) the sale of land or buildings in the event that the price represents less than
90 % of the local price of comparable properties as evaluated by an independent
expert;
(e) any new building contract, including usufructs, long-term leases and renewals
of existing building contracts under less favourable conditions, not covered by point
(b) with an annual charge of at least EUR 750 000;
(f) the extension or renewal of existing building contracts, including usufruct and
long-term leases, under the same or more favourable conditions, with an annual
charge of at least EUR 3 000 000.
This paragraph shall also apply to building projects which have an interinstitutional nature, as
well as to Union delegations.
The thresholds referred to in points (b) to (f) of the first subparagraph shall include the costs
of fitting-out of the building. For rental and usufruct contracts, those thresholds shall take into
account the costs of the fitting-out of the building but not the other charges.
6. Without prejudice to Article 17, a building acquisition  or structural renovation 
project may be financed through a loan, subject to prior approval by the European Parliament
and by the Council.
Loans shall be contracted and repaid in accordance with the principle of sound financial
management and with due regard to the financial interests of the Union.
When the Union institution proposes to finance the acquisition  or the structural
renovation  through a loan, the financing plan to be submitted, together with the request for
EN 291 EN
prior approval by the Union institution concerned, shall specify in particular, the maximum
level of financing, the financing period, the type of financing, the financing conditions and
savings compared to other types of contractual arrangements.
The European Parliament and the Council shall deliberate upon the request for prior approval
within four weeks, extendable once by two weeks, of its receipt by both institutions. The
acquisition  or structural renovation  financed through a loan shall be deemed to be
rejected if the European Parliament and the Council do not expressly approve it within the
deadline.
Article 272267
Early information procedure and prior approval procedure
1. The early information procedure set out in Article 271266(2) and the prior approval
procedure set out in Article 271266(3) and (4) shall not apply to acquisition of land free of
charge or for a symbolic amount.
2. The early information procedure set out in Article 271266(2) and the prior approval
procedure set out in Article 271266(3) and (4) shall also apply to residential buildings if the
acquisition, structural renovation, construction of buildings or any project combining those
elements in the same timeframe is exceeding EUR 2 000 000 and the price is above 110 % of
the local price or rent index of comparable properties. The European Parliament and the
Council may request from the Union institution in charge any information related to
residential buildings.
3. In exceptional or urgent political circumstances the early information referred to in
Article 271266(2) concerning building projects relating to Union delegations or offices in
third countries may be submitted jointly with the building project pursuant to Article
271266(3). In such cases, the early information and prior approval procedures shall be
conducted at the earliest possible opportunity.
For residential building projects in third countries, the early information and prior approval
procedures shall be conducted jointly.
4. The prior approval procedure set out in Article 271266(3) and (4) shall not apply to
preparatory contracts or studies necessary to evaluate the detailed cost and financing of the
building project.
TITLE XVI
INFORMATION REQUESTS AND DELEGATED ACTS
Article 273268
Information requests by the European Parliament and by the Council
The European Parliament and the Council shall be entitled to obtain any information or
explanations regarding budgetary matters within their fields of competence.
Article 274269
Exercise of the delegation
1. The power to adopt delegated acts is conferred on the Commission subject to the
conditions laid down in this Article.
EN 292 EN
2. The power to adopt delegated acts referred to in Articles 70(1), the third paragraph of
Article 71, Article 165161 and the second and third subparagraphs of Article 217213(2) shall
be conferred on the Commission for a period ending on 31 December 2020. The Commission
shall draw up a report in respect of the delegation of power not later than 31 December 2018.
The delegation of power shall be tacitly extended for the periods of duration of the subsequent
multiannual financial frameworks, unless the European Parliament or the Council opposes
such extension not later than three months before the end of each period of duration of the
corresponding multiannual financial framework.
3. The delegation of power referred to in Article 70(1), the third paragraph of Article 71,
Article 165161 and the second and third subparagraphs of Article 217213(2) may be revoked
at any time by the European Parliament or by the Council. A decision to revoke shall put an
end to the delegation of the power specified in that decision. It shall take effect the day
following the publication of the decision in the Official Journal of the European Union or at a
later date specified therein. It shall not affect the validity of any delegated acts already in
force.
4. Before adopting a delegated act, the Commission shall consult experts designated by
each Member State in accordance with the principles laid down in the Interinstitutional
Agreement of 13 April 2016 on Better Law-Making.
5. As soon as it adopts a delegated act, the Commission shall notify it simultaneously to
the European Parliament and to the Council.
6. A delegated act adopted pursuant to Article 70(1), the third paragraph of Article 71,
Article 165161 and the second and third subparagraphs of Article 217213(2) shall enter into
force only if no objection has been expressed either by the European Parliament or by the
Council within a period of two months of notification of that act to the European Parliament
and to the Council or if, before the expiry of that period, the European Parliament and the
Council have both informed the Commission that they will not object. That period shall be
extended by two months at the initiative of the European Parliament or of the Council.
PART TWO
AMENDMENTS TO SECTOR-SPECIFIC RULES
Article 270
Amendments to Regulation (EU) No 1296/2013
Regulation (EU) No 1296/2013 is amended as follows:
(1) in Article 5, paragraph 2 is replaced by the following:
‘2. The following indicative percentages shall apply on average over the whole
period of the Programme to the axes set out in Article 3(1):
(a) at least 55 % to the Progress axis;
(b) at least 18 % to the EURES axis;
(c) at least 18 % to the Microfinance and Social Entrepreneurship axis.’;
(2) Article 14 is replaced by the following:
EN 293 EN
‘Article 14
Thematic sections and financing
1. The Progress axis shall support actions in the thematic sections referred to in
points (a), (b) and (c). Over the entire period of the Programme, the indicative
breakdown of the overall allocation for the Progress axis between the different
thematic sections shall respect the following minimum percentages:
(a) employment, in particular to fight youth unemployment: 20 %;
(b) social protection, social inclusion and the reduction and prevention of
poverty: 45 %;
(c) working conditions: 7 %.
Any remainder shall be allocated to one or more of the thematic sections referred to
in point (a), (b) or (c) of the first subparagraph, or to a combination of them.
2. From the overall allocation for the Progress axis, a significant share shall be
allocated to the promotion of social experimentation as a method for testing and
evaluating innovative solutions with a view to upscaling them.’;
(3) Article 19 is replaced by the following:
‘Article 19
Thematic sections and financing
The EURES axis shall support actions in the thematic sections referred to in points
(a), (b) and (c). Over the entire period of the Programme, the indicative breakdown
of the overall allocation for the EURES axis between the different thematic sections
shall respect the following minimum percentages:
(a) transparency of job vacancies, applications and any related information
for applicants and employers: 15 %;
(b) development of services for the recruitment and placing of workers in
employment through the clearance of job vacancies and applications at Union
level, in particular targeted mobility schemes: 15 %;
(c) cross-border partnerships: 18 %.
Any remainder shall be allocated to one or more of the thematic sections referred to
in point (a), (b) or (c) of the first paragraph, or to a combination of them.’;
(4) Article 25 is replaced by the following:
‘Article 25
Thematic sections and financing
The Microfinance and Social Entrepreneurship axis shall support actions in the
thematic sections referred to in points (a) and (b). Over the entire period of the
Programme, the indicative breakdown of the overall allocation for the Microfinance
and Social Entrepreneurship axis between the different thematic sections shall
respect the following minimum percentages:
(a) microfinance for vulnerable groups and micro-enterprises: 35 %;
(b) social entrepreneurship: 35 %.
EN 294 EN
Any remainder shall be allocated to the thematic sections referred to in point (a) or
(b) of the first paragraph, or to a combination of them.’;
(5) in Article 32, the second paragraph is replaced by the following:
‘The work programmes shall, where relevant, be for a three-year rolling period and
shall contain a description of the actions to be financed, the procedures for selecting
actions to be supported by the Union, the geographic coverage, the target audience
and an indicative implementation time frame. The work programmes shall also
include an indication of the amount allocated to each specific objective. The work
programmes shall reinforce the coherence of the Programme by indicating the links
between the three axes.’;
(6) Articles 33 and 34 are deleted.
Article 271
Amendments to Regulation (EU) No 1301/2013
Regulation (EU) No 1301/2013 is amended as follows:
(1) Article 3(1) is amended as follows:
(a) point (e) is replaced by the following:
‘(e) investment in the development of endogenous potential through
fixed investment in equipment and infrastructure, including cultural and
sustainable tourism infrastructure, services to enterprises, support to
research and innovation bodies and investment in technology and applied
research in enterprises;’;
(b) the following subparagraph is added:
‘Investment in cultural and sustainable tourism infrastructure as referred to in
point (e) of the first subparagraph of this paragraph shall be considered small-
scale and eligible for support, if the ERDF contribution to the operation does
not exceed EUR 10000000. That ceiling shall be raised to EUR 20000000 in
the case of infrastructure considered to be cultural heritage within the meaning
of Article 1 of the 1972 Unesco Convention Concerning the Protection of the
World Cultural and Natural Heritage.’;
(2) in point (9) of Article 5, the following point is added:
‘(e) supporting the reception and the social and economic integration of
migrants and refugees;’;
(3) in Annex I, the table, the text starting with ‘Social infrastructure’ until the end
of the table is replaced by the following:
‘Social infrastructure
Childcare and
education
persons Capacity of supported childcare or educational
infrastructure
Health persons Population covered by improved health services
Housing housing
units
Rehabilitated housing
EN 295 EN
housing
units
Rehabilitated housing, of which for migrants and
refugees (not including reception centres)
Migrants and
refugees
persons Capacity of infrastructure supporting migrants and
refugees (other than housing)
Urban Development specific indicators
persons Population living in areas with integrated urban
development strategies
square
metres
Open space created or rehabilitated in urban areas
square
metres
Public or commercial buildings built or renovated in
urban areas’
Article 272
Amendments to Regulation (EU) No 1303/2013
Regulation (EU) No 1303/2013 is amended as follows:
(1) in recital 10, the second sentence is replaced by the following:
‘Those conditions should enable the Commission to obtain assurance that Member
States are using the ESI Funds in a legal and regular manner and in accordance with
the principle of sound financial management within the meaning of Regulation (EU,
Euratom) 2018/1046 of the European Parliament and of the Council92
(the “Financial
Regulation”).”
(2) Article 2 is amended as follows:
(a) point (10) is replaced by the following:
‘(10) “beneficiary” means a public or private body or a natural
person, responsible for initiating or both initiating and implementing
operations, and:
(a) in the context of State aid, the body which receives the aid,
except where the aid per undertaking is less than EUR 200000, in
which case the Member State concerned may decide that the
beneficiary is the body granting the aid, without prejudice to
92
Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on
the financial rules applicable to the general budget of the Union, amending Regulations (EU) No
1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU)
No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing
Regulation (EU, Euratom) No 966/2012 (OJ L 193, 30.7.2018, p. 1).;
EN 296 EN
Commission Regulations (EU) No 1407/201393
, (EU) No
1408/201394
and (EU) No 717/201495
; and
(b) in the context of financial instruments under Title IV of Part
Two of this Regulation, the body that implements the financial
instrument or the fund of funds as appropriate;’
(b) point (31) is replaced by the following:
‘(31) “macroregional strategy” means an integrated framework
agreed by the Council and, where appropriate, endorsed by the European
Council, which may be supported by the ESI Funds among others, to
address common challenges faced by a defined geographical area relating
to Member States and third countries located in the same geographical
area which thereby benefit from strengthened cooperation contributing to
achievement of economic, social and territorial cohesion;’;
(3) Article 4 is amended as follows:
(a) in paragraph 7, the reference to ‘Article 59 of the Financial Regulation’
is replaced by ‘Article 63 of the Financial Regulation’;
(b) paragraph 8 is replaced by the following:
‘8. The Commission and the Member States shall respect the principle of
sound financial management in accordance with Article 33, Article 36(1) and
Article 61 of the Financial Regulation.’;
(4) in Article 9, the following paragraph is added:
‘The priorities established for each of the ESI Funds in the Fund-specific rules shall
in particular cover the appropriate use of each ESI Fund in the areas of migration and
asylum. In that context, coordination with the Asylum, Migration and Integration
Fund established by Regulation (EU) No 516/2014 of the European Parliament and
of the Council96
shall be ensured, where appropriate.’
(5) in Article 16, the following paragraph is inserted:
‘4a. Where applicable, the Member State shall submit each year by 31 January an
amended Partnership Agreement following the approval of amendments to one or
more programmes by the Commission in the preceding calendar year.
93
Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107
and 108 of the Treaty on the Functioning of the European Union to de minimis aid (OJ L 352,
24.12.2013, p. 1).
94
Commission Regulation (EU) No 1408/2013 of 18 December 2013 on the application of Articles 107
and 108 of the Treaty on the Functioning of the European Union to de minimis aid in the agriculture
sector (OJ L 352, 24.12.2013, p. 9).
95
Commission Regulation (EU) No 717/2014 of 27 June 2014 on the application of Articles 107 and 108
of the Treaty on the Functioning of the European Union to de minimis aid in the fishery and aquaculture
sector (OJ L 190, 28.6.2014, p. 45).;
96
Regulation (EU) No 516/2014 of the European Parliament and of the Council of 16 April 2014
establishing the Asylum, Migration and Integration Fund, amending Council Decision 2008/381/EC and
repealing Decisions No 573/2007/EC and No 575/2007/EC of the European Parliament and of the
Council and Council Decision 2007/435/EC (OJ L 150, 20.5.2014, p. 168).;
EN 297 EN
The Commission shall adopt each year by 31 March a decision confirming that the
amendments to the Partnership Agreement reflect one or more programme
amendments approved by the Commission in the preceding calendar year.
That decision may include the amendment of other elements of the Partnership
Agreement pursuant to a proposal referred to in paragraph 4, provided that the
proposal is submitted to the Commission by 31 December of the preceding calendar
year.’;
(6) Article 30 is amended as follows:
(a) in paragraph 2, the second subparagraph is replaced by the following:
‘Where the amendment of a programme affects the information provided in the
Partnership Agreement, the procedure set out in Article 16(4a) shall apply.’;
(b) in paragraph 3, the third sentence is deleted;
(7) in Article 32, paragraph 4 is replaced by the following:
‘4. Where the selection committee for the community-led local development
strategies set up under Article 33(3) determines that the implementation of the
community-led local development strategy selected requires support from more than
one Fund, it may designate in accordance with national rules and procedures, a lead
Fund to support all preparatory, running and animation costs under points (a), (d) and
(e) of Article 35(1) for the community-led local development strategy.’;
(8) Article 34(3) is amended as follows:
(a) points (a) to (d) are replaced by the following:
‘(a) building the capacity of local actors, including potential
beneficiaries, to develop and implement operations including by fostering
their capacity to prepare and manage their projects;
(b) drawing up a non-discriminatory and transparent selection
procedure which avoids conflicts of interests, ensures that at least 50 %
of the votes in selection decisions are cast by partners which are not
public authorities, and allows selection by written procedure;
(c) drawing up and approving non-discriminatory objective criteria
for the selection of operations that ensure coherence with the community-
led local development strategy by prioritising those operations according
to their contribution to meeting that strategy’s objectives and targets;
(d) preparing and publishing calls for proposals or an ongoing
project submission procedure;’;
(b) the following subparagraph is added:
‘Where local action groups carry out tasks not covered by points (a) to (g) of
the first subparagraph that fall under the responsibility of the managing or
certifying authority or of the paying agency, those local action groups shall be
designated as intermediate bodies in accordance with the Fund-specific rules.’;
(9) in Article 36, paragraph 3 is replaced by the following:
‘3. The Member State or the managing authority may delegate certain tasks in
accordance with the Fund-specific rules to one or more intermediate bodies,
EN 298 EN
including local authorities, regional development bodies or non-governmental
organisations, linked to the management and implementation of an ITI.’;
(10) Article 37 is amended as follows:
(a) in paragraph 2, point (c) is replaced by the following:
‘(c) an estimate of additional public and private resources to be
potentially raised by the financial instrument down to the level of the
final recipient (expected leverage effect), including as appropriate an
assessment of the need for, and the extent of, differentiated treatment as
referred to in Article 43a to attract counterpart resources from investors
operating under the market economy principle and/or a description of the
mechanisms which will be used to establish the need for, and extent of,
such differentiated treatment, such as a competitive or appropriately
independent assessment process;’;
(b) in paragraph 3, the first subparagraph is replaced by the following:
‘3. The ex ante assessment referred to in paragraph 2 of this Article may
take into account the ex ante evaluations referred to in point (h) of the first
subparagraph and the second subparagraph of Article 209(2) of the Financial
Regulation and may be performed in stages. It shall, in any event, be completed
before the managing authority decides to make programme contributions to a
financial instrument.’;
(c) paragraph 8 is replaced by the following:
‘8. Final recipients supported by an ESI Fund financial instrument may
also receive assistance from another ESI Funds priority or programme or from
another instrument supported by the budget of the Union, including from the
European Fund for Strategic Investments (EFSI) established by Regulation
(EU) 2015/1017 of the European Parliament and of the Council97
, in
accordance with applicable Union State aid rules, as appropriate. In that case,
separate records shall be maintained for each source of assistance and the ESI
Funds financial instrument support shall be part of an operation with eligible
expenditure distinct from the other sources of assistance.’
(11) Article 38 is amended as follows:
(a) in paragraph 1, the following point is added:
‘(c) financial instruments combining such contribution with EIB
financial products under the EFSI in accordance with Article 39a.’;
(b) paragraph 4 is amended as follows:
(i) points (b) and (c) of the first subparagraph are replaced by the
following:
‘(b) entrust implementation tasks, through the direct award
of a contract, to:
97
Regulation (EU) 2015/1017 of the European Parliament and of the Council of 25 June 2015 on the
European Fund for Strategic Investments, the European Investment Advisory Hub and the European
Investment Project Portal and amending Regulations (EU) No 1291/2013 and (EU) No 1316/2013 —
the European Fund for Strategic Investments (OJ L 169, 1.7.2015, p. 1).;
EN 299 EN
(i) the EIB;
(ii)an international financial institution in which a Member State is
a shareholder;
(iii) a publicly-owned bank or institution, established as a
legal entity carrying out financial activities on a professional basis,
which fulfils all of the following conditions:
– there is no direct private capital participation, with the exception of
non-controlling and non-blocking forms of private capital
participation required by national legislative provisions, in
conformity with the Treaties, which do not exert a decisive
influence on the relevant bank or institution, and with the exception
of forms of private capital participation which confer no influence
on decisions regarding the day-to-day management of the financial
instrument supported by the ESI Funds;
– operates under a public policy mandate given by the relevant
authority of a Member State at national or regional level, which
includes carrying out, as all or part of its activities, economic
development activities contributing to the objectives of the ESI
Funds;
– carries out, as all or part of its activities, economic development
activities contributing to the objectives of the ESI Funds in regions,
policy areas or sectors for which access to funding from market
sources is not generally available or sufficient;
– operates without primarily focussing on maximising profits, but
ensures a long-term financial sustainability for its activities;
– ensures that the direct award of a contract referred to in point (b)
does not provide any direct or indirect benefit for commercial
activities by way of appropriate measures in accordance with
applicable law;
– is subject to the supervision of an independent authority in
accordance with applicable law.
(c) entrust implementation tasks to another body governed by
public or private law; or
(d) undertake implementation tasks directly, in the case of financial
instruments consisting solely of loans or guarantees. In that case
the managing authority shall be considered to be the beneficiary
within the meaning of point (10) of Article 2.’;
(ii) the second subparagraph is replaced by the following:
‘When implementing the financial instrument, the bodies referred to in
points (a) to (d) of the first subparagraph of this paragraph shall ensure
compliance with applicable law and with the requirements laid down in
Article 155(2) and (3) of the Financial Regulation.’;
(c) paragraphs 5 and 6 are replaced by the following:
EN 300 EN
‘5. The bodies referred to in points (a), (b) and (c) of the first subparagraph
of paragraph 4 of this Article may, when implementing funds of funds further
entrust part of the implementation to financial intermediaries provided that
such bodies ensure under their responsibility that the financial intermediaries
satisfy the criteria laid down in Articles 33(1) and 209(2) of the Financial
Regulation. Financial intermediaries shall be selected on the basis of open,
transparent, proportionate and non-discriminatory procedures, avoiding conflict
of interests.
6. The bodies referred to in points (b) and (c) of the first subparagraph of
paragraph 4 to which implementation tasks have been entrusted shall open
fiduciary accounts in their name and on behalf of the managing authority, or set
up the financial instrument as a separate block of finance within the institution.
In the case of a separate block of finance, an accounting distinction shall be
made between programme resources invested in the financial instrument and
the other resources available in the institution. The assets held on fiduciary
accounts and such separate blocks of finance shall be managed in accordance
with the principle of sound financial management following appropriate
prudential rules and shall have appropriate liquidity.’;
(d) in the first subparagraph of paragraph 7, the introductory part is
replaced by the following:
‘7. Where a financial instrument is implemented under points (a), (b) and
(c) of the first subparagraph of paragraph 4, subject to the implementation
structure of the financial instrument, the terms and conditions for contributions
from programmes to financial instruments shall be set out in funding
agreements in accordance with Annex IV at the following levels:’;
(e) paragraph 8 is replaced by the following:
‘8. For financial instruments implemented under point (d) of the first
subparagraph of paragraph 4, the terms and conditions for contributions from
programmes to financial instruments shall be set out in a strategy document in
accordance with Annex IV to be examined by the monitoring committee.’;
(f) paragraph 10 is replaced by the following:
‘10. The Commission shall adopt implementing acts laying down uniform
conditions regarding the detailed arrangements for the transfer and
management of programme contributions managed by the bodies referred to in
the first subparagraph of paragraph 4 of this Article and in Article 39a(5).
Those implementing acts shall be adopted in accordance with the examination
procedure referred to in Article 150(3).’;
(12) Article 39 is amended as follows:
(a) in the first subparagraph of paragraph 2, the introductory part is
replaced by the following:
‘2. Member States may use the ERDF and EAFRD during the eligibility
period set out in Article 65(2) of this Regulation to provide a financial
contribution to financial instruments referred to in point (a) of Article 38(1) of
this Regulation, implemented indirectly by the Commission with the EIB
pursuant to point (c)(iii) of the first subparagraph of Article 62(1) of the
EN 301 EN
Financial Regulation and Article 208(4) of the Financial Regulation, in respect
of the following activities:’;
(b) in the first subparagraph of paragraph 4:
(i) point (a) is replaced by the following:
‘(a) by way of derogation from Article 37(2), it shall be
based on an ex ante assessment at Union level carried out by the
EIB and the Commission or, where more recent data are available,
on an ex ante assessment at Union, national or regional level.
On the basis of available data sources on bank debt finance and
SMEs, the ex ante assessment shall cover, inter alia, an analysis of
the SME financing needs at the relevant level, SME financing
conditions and needs as well as an indication of the SME financing
gap, a profile of the economic and financial situation of the SME
sector at the relevant level, minimum critical mass of aggregate
contributions, a range of estimated total loan volume generated by
such contributions, and the added value;’;
(ii) point (b) is replaced by the following:
‘(b) it shall be provided by each participating Member State
as part of a separate priority axis within a programme in the case of
ERDF contribution, or a single dedicated national programme per
financial contribution by ERDF and EAFRD, supporting the
thematic objective set out in point (3) of the first paragraph of
Article 9;’;
(c) paragraphs 7 and 8 are replaced by the following:
‘7. By way of derogation from Article 41(1) and (2) as regards the
financial contributions referred to in paragraph 2 of this Article, the Member
State’s payment application to the Commission shall be made on the basis of
100 % of the amounts to be paid by the Member State to the EIB in accordance
with the schedule defined in the funding agreement referred to in point (c) of
the first subparagraph of paragraph 4 of this Article. Such payment applications
shall be based on the amounts requested by the EIB deemed necessary to cover
commitments under guarantee agreements or securitisation transactions to be
finalised within the three following months. Payments from Member States to
the EIB shall be made without delay and in any case before commitments are
entered into by the EIB.
8. At closure of the programme, the eligible expenditure as referred to in
points (a) and (b) of the first subparagraph of Article 42(1) shall be the total
amount of programme contributions paid to the financial instrument,
corresponding:
(a) for the activities referred to in point (a) of the first subparagraph
of paragraph 2 of this Article, to the resources referred to in point (b) of
the first subparagraph of Article 42(1);
(b) for the activities referred to in point (b) of the first subparagraph
of paragraph 2 of this Article, to the aggregate amount of new debt
finance resulting from the securitisation transactions, paid to or to the
EN 302 EN
benefit of eligible SMEs within the eligibility period set out in Article
65(2).’;
(13) the following article is inserted:
‘Article 39a
Contribution of ESI Funds to financial instruments combining such contribution with EIB
financial products under the European Fund for Strategic Investments
1. In order to attract additional private sector investment managing authorities
may use the ESI Funds to provide a contribution to financial instruments referred to
in point (c) of Article 38(1) provided that it contributes, inter alia, to the achievement
of the objectives of the ESI Funds and to the Union strategy for smart, sustainable
and inclusive growth.
2. The contribution referred to in paragraph 1 shall not exceed 25 % of the total
support provided to final recipients. In the less developed regions referred to in point
(b) of the first subparagraph of Article 120(3), the financial contribution may exceed
25 % where duly justified by the assessments referred to in Article 37(2) or in
paragraph 3 of this Article, but shall not exceed 40 %. The total support referred to in
this paragraph shall comprise the total amount of new loans and guaranteed loans as
well as equity and quasi-equity investments provided to final recipients. The
guaranteed loans referred to in this paragraph shall only be taken into account to the
extent that the ESI Funds resources are committed for guarantee contracts calculated
on the basis of a prudent ex ante risk assessment covering a multiple amount of new
loans.
3. By way of derogation from Article 37(2), contributions pursuant to paragraph
1 of this Article may be based on the preparatory assessment, including the due
diligence, carried out by the EIB for the purposes of its contribution to the financial
product under the EFSI.
4. Reporting by managing authorities under Article 46 of this Regulation on
operations comprising financial instruments under this Article shall be based on the
information kept by the EIB for the purposes of its reporting pursuant to Article
16(1) and (2) of Regulation (EU) 2015/1017, supplemented by the additional
information required under Article 46(2) of this Regulation. The requirements set out
in this paragraph shall allow for uniform reporting conditions in accordance with
Article 46(3) of this Regulation.
5. When contributing to financial instruments referred to in point (c) of Article
38(1) the managing authority may do any of the following:
(a) invest in the capital of an existing or newly created legal entity
dedicated to implement investments in final recipients consistent with the
objectives of the respective ESI Funds which will undertake implementation
tasks;
(b) entrust implementation tasks in accordance with points (b) and (c) of
the first subparagraph of Article 38(4).
The body entrusted with implementation tasks as referred to in point (b) of the first
subparagraph of this paragraph shall either open a fiduciary account in its name and
on behalf of the managing authority or set up a separate block of finance within the
institution for programme contribution. In the case of a separate block of finance, an
EN 303 EN
accounting distinction shall be made between programme resources invested in the
financial instrument and the other resources available in the institution. The assets
held on fiduciary accounts and such separate blocks of finance shall be managed in
accordance with the principle of sound financial management following appropriate
prudential rules and shall have appropriate liquidity.
For the purposes of this Article, a financial instrument may also take the form or be
part of an investment platform in line with Article 2(4) of Regulation (EU)
2015/1017, provided that the investment platform takes the form of a special purpose
vehicle or a managed account.
6. When implementing financial instruments under point (c) of Article 38(1) of
this Regulation, the bodies referred to in paragraph 5 of this Article shall ensure
compliance with applicable law and with the requirements laid down in Article
155(2) and (3) of the Financial Regulation.
7. By 3 November 2018, the Commission shall adopt delegated acts in
accordance with Article 149 supplementing this Regulation by laying down
additional specific rules on the role, liabilities and responsibility of bodies
implementing financial instruments, related selection criteria and products that may
be delivered through financial instruments in accordance with point (c) of Article
38(1).
8. The bodies referred to in paragraph 5 of this Article, when implementing funds
of funds may further entrust part of the implementation to financial intermediaries
provided that such bodies ensure under their responsibility that the financial
intermediaries satisfy the criteria laid down in Articles 33(1) and 209(2) of the
Financial Regulation. Financial intermediaries shall be selected on the basis of open,
transparent, proportionate and non-discriminatory procedures, avoiding conflict of
interests.
9. Where, for the purposes of implementing financial instruments referred to in
point (c) of Article 38(1), managing authorities contribute the ESI Funds programme
resources to an existing instrument, the fund manager of which has already been
selected by the EIB, an international financial institution in which a Member State is
a shareholder, or a publicly-owned bank or institution, established as a legal entity
carrying out financial activities on a professional basis and fulfilling the conditions
set out in point (b)(iii) of the first subparagraph of Article 38(4), they shall entrust
implementation tasks to that fund manager through the award of a direct contract.
10. By way of derogation from Article 41(1) and (2), for contributions to financial
instruments under paragraph 9 of this Article, applications for interim payment shall
be phased in line with the payment schedule set out in the funding agreement. The
payment schedule referred to in the first sentence of this paragraph shall correspond
to the payment schedule agreed for other investors in the same financial instrument.
11. The terms and conditions for contributions pursuant to point (c) of Article
38(1) shall be set out in funding agreements in accordance with Annex IV at the
following levels:
(a) where applicable, between the duly mandated representatives of the
managing authority and the body that implements the fund of funds;
(b) between the duly mandated representatives of the managing authority,
or where applicable, between the body that implements the fund of funds, and
the body that implements the financial instrument.
EN 304 EN
12. For contributions pursuant to paragraph 1 of this Article to investment
platforms which receive contributions from instruments set up at Union level,
consistency with State aid rules shall be ensured in accordance with point (c) of the
first subparagraph of Article 209(2) of the Financial Regulation.
13. In the case of financial instruments referred to in point (c) of Article 38(1)
which take the form of a guarantee instrument, Member States may decide that the
ESI Funds contribute, as appropriate, to different tranches of portfolios of loans
covered also under the EU guarantee pursuant to Regulation (EU) 2015/1017.
14. For the ERDF, the ESF, the Cohesion Fund and the EMFF, a separate priority,
and for the EAFRD, a separate type of operation, with a co-financing rate of up to
100 % may be established within a programme to support operations implemented
through financial instruments referred to in point (c) of Article 38(1).
15. Notwithstanding Article 70 and Article 93(1), contributions pursuant to
paragraph 1 of this Article may be used for the purpose of giving rise to new debt
and equity finance in the entire territory of the Member State without regard to the
categories of region, unless otherwise provided in the funding agreement.
16. By 31 December 2019, the Commission shall carry out a review of the
application of this Article and shall where appropriate submit to the European
Parliament and Council a legislative proposal.’;
(14) Article 40 is amended as follows:
(a) paragraphs 1 and 2 are replaced by the following:
‘1. The authorities designated in accordance with Article 124 of this
Regulation and with Article 65 of the EAFRD Regulation shall not carry out
on-the-spot verifications at the level of the EIB or other international financial
institutions in which a Member State is a shareholder, for financial instruments
implemented by them.
However, the designated authorities shall carry out verifications in accordance
with Article 125(5) of this Regulation and checks in accordance with Article
59(1) of Regulation (EU) No 1306/2013 at the level of other bodies
implementing the financial instruments in the jurisdiction of their respective
Member State.
The EIB and other international financial institutions in which a Member State
is a shareholder shall provide to the designated authorities a control report with
each application for payment. They shall also provide to the Commission and
to the designated authorities an annual audit report drawn up by their external
auditors. Those reporting obligations are without prejudice to the reporting
obligations, including as regards the performance of the financial instruments,
as set out in Article 46(1) and (2) of this Regulation.
The Commission shall be empowered to adopt an implementing act concerning
the models for the control reports and the annual audit reports referred to in the
third subparagraph of this paragraph.
That implementing act shall be adopted in accordance with the advisory
procedure referred to in Article 150(2).
2. Without prejudice to Article 127 of this Regulation and Article 9 of
Regulation (EU) No 1306/2013, the bodies responsible for the audit of the
EN 305 EN
programmes shall not carry out audits at the level of the EIB or other
international financial institutions in which a Member State is a shareholder,
for financial instruments implemented by them.
The bodies responsible for the audit of the programmes shall carry out audits of
operations and of management and control systems at the level of other bodies
implementing the financial instruments in their respective Member States and
at the level of the final recipients provided that the conditions set out in
paragraph 3 are fulfilled.
The Commission may carry out audits at the level of the bodies referred to in
paragraph 1, where it concludes that this is necessary to obtain reasonable
assurance given the risks identified.
2a. As regards financial instruments referred to in point (a) of Article 38(1)
and Article 39 which were established by a funding agreement signed before 2
August 2018, the rules set out in this Article applicable at the moment of the
signature of the funding agreement shall apply, by way of derogation from
paragraphs 1 and 2 of this Article.’;
(b) paragraph 4 is replaced by the following:
‘4. By 3 November 2018, the Commission shall adopt delegated acts in
accordance with Article 149 supplementing this Regulation by laying down
additional specific rules on the management and control of financial
instruments referred to in points (b) and (c) of Article 38(1), the types of
controls to be performed by managing and audit authorities, the arrangements
for keeping supporting documents and the elements to be evidenced by
supporting documents.’;
(c) the following paragraph is inserted:
‘5a. By way of derogation from Article 143(4) of this Regulation and from
the second paragraph of Article 56 of Regulation (EU) No 1306/2013, in
operations comprising financial instruments, a contribution cancelled in
accordance with Article 143(2) of this Regulation or in accordance with the
first paragraph of Article 56 of Regulation (EU) No 1306/2013, as a result of
an individual irregularity, may be reused within the same operation under the
following conditions:
(a) where the irregularity that gives rise to the cancellation of the
contribution is detected at the level of the final recipient, the contribution
cancelled may be reused only for other final recipients within the same
financial instrument;
(b) where the irregularity that gives rise to the cancellation of the
contribution is detected at the level of the financial intermediary within a
fund of funds, the contribution cancelled may be reused only for other
financial intermediaries.
Where the irregularity that gives rise to the cancellation of the contribution is
detected at the level of the body implementing funds of funds, or at the level of
the body implementing financial instruments where a financial instrument is
implemented through a structure without a fund of funds, the contribution
cancelled may not be reused within the same operation.
EN 306 EN
Where a financial correction is made for a systemic irregularity, the
contribution cancelled may not be reused for any operation affected by the
systemic irregularity.’;
(15) Article 41 is amended as follows:
(a) in the first subparagraph of paragraph 1, the introductory part is
replaced by the following:
‘1. As regards financial instruments referred to in points (a) and (c) of
Article 38(1), and as regards financial instruments referred to in point (b) of
Article 38(1) implemented in accordance with points (a), (b) and (c) of the first
subparagraph of Article 38(4), phased applications for interim payment shall be
made for programme contributions paid to the financial instrument during the
eligibility period laid down in Article 65(2) (the “eligibility period”) in
accordance with the following conditions:’;
(b) paragraph 2 is replaced by the following:
‘2. As regards financial instruments referred to in point (b) of Article 38(1)
implemented in accordance with point (d) of the first subparagraph of Article
38(4), the applications for interim payment and for payment of the final
balance shall include the total amount of the payments effected by the
managing authority for investments in final recipients as referred to in points
(a) and (b) of the first subparagraph of Article 42(1).’;
(16) Article 42 is amended as follows:
(a) in paragraph 3, the first subparagraph is replaced by the following:
‘3. In the case of equity-based instruments targeting enterprises referred to
in Article 37(4) for which the funding agreement referred to in point (b) of
Article 38(7) was signed before 31 December 2018, which by the end of the
eligibility period invested at least 55 % of the programme resources committed
in the relevant funding agreement, a limited amount of payments for
investments in final recipients to be made for a period not exceeding four years
after the end of the eligibility period may be considered as eligible expenditure,
when paid into an escrow account specifically set up for that purpose, provided
that State aid rules are complied with and that all of the conditions set out
below are fulfilled.’;
(b) in paragraph 5, the first subparagraph is replaced by the following:
‘5. Where management costs and fees as referred to in point (d) of the first
subparagraph of paragraph 1 of this Article and in paragraph 2 of this Article
are charged by the body implementing the fund of funds or bodies
implementing financial instruments pursuant to point (c) of Article 38(1) and
points (a), (b) and (c) of the first subparagraph of Article 38(4), they shall not
exceed the thresholds defined in the delegated act referred to in paragraph 6 of
this Article. Whereas management costs shall comprise direct or indirect cost
items reimbursed against evidence of expenditure, management fees shall refer
to an agreed price for services rendered established via a competitive market
process, where applicable. Management costs and fees shall be based on a
performance-based calculation methodology.’;
(17) The following article is inserted:
EN 307 EN
‘Article 43a
Differentiated treatment of investors
1. Support from the ESI Funds to financial instruments invested in final
recipients and gains and other earnings or yields, such as interest, guarantee fees,
dividends, capital gains or any other income generated by those investments, which
are attributable to the support from the ESI Funds, may be used for differentiated
treatment of investors operating under the market economy principle, as well as of
the EIB when using the EU guarantee pursuant to Regulation (EU) 2015/1017. Such
differentiated treatment shall be justified by the need to attract private counterpart
resources and to leverage public funding.
2. The assessments referred to in Articles 37(2) and 39a(3) shall include, as
appropriate, an assessment of the need for, and the extent of, differentiated treatment
as referred to in paragraph 1 of this Article and/or a description of the mechanisms
which will be used to establish the need for, and extent of, such differentiated
treatment.
3. The differentiated treatment shall not exceed what is necessary to create the
incentives for attracting private counterpart resources. It shall not over-compensate
investors operating under the market economy principle, or the EIB when using the
EU guarantee pursuant to Regulation (EU) 2015/1017. The alignment of interest
shall be ensured through an appropriate sharing of risk and profit.
4. Differentiated treatment of investors operating under the market economy
principle shall be without prejudice to the Union State aid rules.’;
(18) in Article 44, paragraph 1 is replaced by the following:
‘1. Without prejudice to Article 43a, resources paid back to financial instruments
from investments or from the release of resources committed for guarantee contracts,
including capital repayments and gains and other earnings or yields, such as interest,
guarantee fees, dividends, capital gains or any other income generated by
investments, which are attributable to the support from the ESI Funds, shall be re-
used for the following purposes, up to the amounts necessary and in the order agreed
in the relevant funding agreements:
(a) further investments through the same or other financial instruments, in
accordance with the specific objectives set out under a priority;
(b) where applicable, to cover the losses in the nominal amount of the ESI
Funds contribution to the financial instrument resulting from negative interest,
if such losses occur despite active treasury management by the bodies
implementing financial instruments;
(c) where applicable, reimbursement of management costs incurred and
payment of management fees of the financial instrument.’;
(19) in Article 46(2), the first subparagraph is amended as follows:
(a) point (c) is replaced by the following:
‘(c) identification of the bodies implementing financial instruments,
and the bodies implementing funds of funds where applicable, as referred
to under points (a), (b) and (c) of Article 38(1);’;
(b) points (g) and (h) are replaced by the following:
EN 308 EN
‘(g) interest and other gains generated by support from the ESI
Funds to the financial instrument and programme resources paid back to
financial instruments from investments as referred to in Articles 43 and
44 and amounts used for differentiated treatment as referred to in Article
43a;
(h) progress in achieving the expected leverage effect of
investments made by the financial instrument;’;
(20) in Article 49, paragraph 4 is replaced by the following:
‘4. The monitoring committee may make observations to the managing authority
regarding implementation and evaluation of the programme including actions related
to the reduction of the administrative burden on beneficiaries. It may also make
observations on the visibility of support from the ESI Funds and on raising
awareness about the results of such support. It shall monitor actions taken as a result
of its observations.’;
(21) in Article 51, paragraph 1 is replaced by the following:
‘1. An annual review meeting shall be organised every year from 2016 until and
including 2023 between the Commission and each Member State to examine the
performance of each programme, taking account of the annual implementation report
and the Commission’s observations where applicable. The meeting shall also review
the programme’s communication and information activities, in particular the results
and effectiveness of measures taken to inform the public about the results and added
value of support from the ESI Funds.’;
(22) in Article 56, paragraph 5 is deleted;
(23) in Article 57, paragraph 3 is replaced by the following:
‘3. Paragraph 1 and 2 of this Article shall also apply to the contributions from the
ERDF or the EAFRD to the dedicated programmes referred to in point (b) of the first
subparagraph of Article 39(4).’;
(24) Article 58(1) is amended as follows:
(a) in the second subparagraph, the reference to ‘Article 60 of the Financial
Regulation’ is replaced by ‘Article 154 of the Financial Regulation’;
(b) in the third subparagraph, point (f) is replaced by the following:
‘(f) actions to disseminate information, support networking, carry
out communication activities with particular attention to the results and
added value of support from the ESI Funds, raise awareness and promote
cooperation and exchange of experience, including with third countries;’;
(c) the fourth subparagraph is replaced by the following:
‘The Commission shall dedicate at least 15 % of the resources referred to in
this Article to bring about greater efficiency in communication to the public
and stronger synergies between the communication activities undertaken at the
initiative of the Commission, by extending the knowledge base on results, in
particular through more effective data collection and dissemination,
evaluations and reporting, and especially by highlighting the contribution of
the ESI Funds to improving people’s lives, and by increasing the visibility of
support from the ESI Funds as well as by raising awareness about the results
EN 309 EN
and the added value of such support. Information, communication and visibility
measures on results and added value of support from the ESI Funds, with
particular focus on operations, shall be continued after the closure of the
programmes, where appropriate. Such measures shall also contribute to the
corporate communication of the political priorities of the Union as far as they
are related to the general objectives of this Regulation.’;
(d) the following subparagraph is added:
‘Depending on their purpose, the measures referred to in this Article can be
financed either as operational or administrative expenditure.’;
(25) Article 59 is amended as follows:
(a) the following paragraph is inserted:
‘1a. Each ESI Fund may support technical assistance operations eligible
under any of the other ESI Funds.’;
(b) the following paragraph is added:
‘3. Without prejudice to paragraph 2, Member States may implement
actions referred to in paragraph 1 through the direct award of a contract to:
(a) the EIB;
(b) an international financial institution in which a Member State is
a shareholder;
(c) a publicly-owned bank or institution, as referred to in point
(b)(iii) of the first subparagraph of Article 38(4).’;
(26) Article 61 is amended as follows:
(a) in paragraph 1, the first subparagraph is replaced by the following:
‘1. This Article shall apply to operations which generate net revenue after
their completion. For the purposes of this Article, “net revenue” means cash in-
flows directly paid by users for the goods or services provided by the
operation, such as charges borne directly by users for the use of infrastructure,
sale or rent of land or buildings, or payments for services less any operating
costs and replacement costs of short-life equipment incurred during the
corresponding period. Operating cost-savings generated by the operation, with
the exception of cost-savings resulting from the implementation of energy
efficiency measures, shall be treated as net revenue unless they are offset by an
equal reduction in operating subsidies.’;
(b) in the first subparagraph of paragraph 3, the following point is inserted:
‘(aa) application of a flat rate net revenue percentage established by a
Member State for a sector or subsector not covered by point (a). Before
the application of the flat rate the responsible audit authority shall verify
that the flat rate has been established according to a fair, equitable and
verifiable method based on historical data or objective criteria;’;
(c) paragraph 5 is replaced by the following:
‘5. As an alternative to the application of the methods laid down in
paragraph 3 of this Article, the maximum co-financing rate referred to in
Article 60(1) may, at the request of a Member State, be decreased for a priority
EN 310 EN
or measure under which all supported operations could apply a uniform flat
rate in accordance with point (a) of the first subparagraph of paragraph 3 of this
Article. The decrease shall be not less than the amount calculated by
multiplying the maximum Union co-financing rate applicable under the Fund-
specific rules by the relevant flat rate referred to in that point.’;
(d) in the first subparagraph of paragraph 7, point (h) is replaced by the
following:
‘(h) operations for which amounts or rates of support are defined in
Annex II to the EAFRD Regulation or in the EMFF Regulation.’;
(e) paragraph 8 is replaced by the following:
‘8. In addition, paragraphs 1 to 6 shall not apply to operations for which
support under the programme constitutes State aid.’;
(27) Article 65 is amended as follows:
(a) the third subparagraph of paragraph 8 is amended as follows:
(i) Point (h) is replaced by the following:
‘(h) operations for which amounts or rates of support are
defined in Annex II to the EAFRD Regulation or in the EMFF
Regulation with the exception of those operations for which
reference is made to this paragraph in the EMFF Regulation; or’;
(ii) Point (i) is replaced by the following:
‘(i)operations for which the total eligible cost does not exceed EUR
100000.’;
(b) paragraph 11 is replaced by the following:
‘11. An operation may receive support from one or more ESI Funds or from
one or more programmes and from other Union instruments, provided that the
expenditure declared in a payment application for one of the ESI Funds is not
declared for support from another Fund or Union instrument, or for support
from the same Fund under another programme. The amount of expenditure to
be entered into a payment application of an ESI Fund may be calculated for
each ESI Fund and for the programme or programmes concerned on a pro rata
basis in accordance with the document setting out the conditions for support.’;
(28) Article 67 is amended as follows:
(a) paragraph 1 is amended as follows:
(i) point (c) is replaced by the following:
‘(c) lump sums;’;
(ii) the following point is added:
‘(e) financing which is not linked to costs of the relevant
operations but is based on the fulfilment of conditions related to the
realisation of progress in implementation or the achievement of
objectives of programmes as set out in the delegated act adopted in
accordance with paragraph 5a.’;
(iii) the following subparagraph is added:
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‘For the form of financing referred to in point (e) of the first
subparagraph, the audit shall exclusively aim at verifying that the
conditions for reimbursement have been fulfilled.’;
(b) the following paragraph is inserted:
‘2a. For an operation or a project not covered by the first sentence of
paragraph 4 and which receive support from the ERDF and the ESF, grants and
repayable assistance for which the public support does not exceed EUR 100000
shall take the form of standard scales of unit costs, lump sums or flat rates,
except for operations receiving support within the framework of State aid that
does not constitute de minimis aid.
Where flat-rate financing is used, the categories of costs to which the flat rate
is applied may be reimbursed in accordance with point (a) of the first
subparagraph of paragraph 1.
For operations supported by the EAFRD, ERDF or the ESF, where the flat rate
referred to in Article 68b(1) is used, the allowances and the salaries paid to
participants may be reimbursed in accordance with point (a) of the first
subparagraph of paragraph 1 of this Article.
This paragraph shall be subject to the transitional provisions set out in Article
152(7).’;
(c) paragraph 4 is replaced by the following:
‘4. Where an operation or a project forming a part of an operation is
implemented exclusively through the public procurement of works, goods or
services, only points (a) and (e) of the first subparagraph of paragraph 1 shall
apply. Where the public procurement within an operation or project forming
part of an operation is limited to certain categories of costs, all the options
referred to in paragraph 1 may be applied for the whole operation or project
forming a part of an operation.’;
(d) paragraph 5 is amended as follows:
(i) point (a) is replaced by the following:
‘(a) a fair, equitable and verifiable calculation method based
on any of the following:
(i) statistical data, other objective information or an expert
judgement;
(ii)the verified historical data of individual beneficiaries;
(iii) the application of the usual cost accounting practices of
individual beneficiaries;’;
(ii) the following point is inserted:
‘(aa) a draft budget established on a case-by-case basis and
agreed ex ante by the managing authority, or in the case of EAFRD
the authority responsible for the selection of operations, where the
public support does not exceed EUR 100000;’;
(e) the following paragraph is inserted:
EN 312 EN
‘5a. The Commission is empowered to adopt delegated acts in accordance
with Article 149 supplementing this Regulation with regard to the definition of
the standard scales of unit costs or the flat-rate financing referred to in points
(b) and (d) of the first subparagraph of paragraph 1 of this Article, the related
methods referred to in point (a) of paragraph 5 of this Article and the form of
support referred to in point (e) of the first subparagraph of paragraph 1 of this
Article, by specifying detailed modalities concerning the financing conditions
and their application.’;
(29) Article 68 is replaced by the following:
‘Article 68
Flat-rate financing for indirect costs concerning grants and repayable assistance
Where the implementation of an operation gives rise to indirect costs, they may be
calculated at a flat rate in one of the following ways:
(a) a flat rate of up to 25 % of eligible direct costs, provided that the rate is
calculated on the basis of a fair, equitable and verifiable calculation method or
a method applied under schemes for grants funded entirely by the Member
State for a similar type of operation and beneficiary;
(b) a flat rate of up to 15 % of eligible direct staff costs without there being
a requirement for the Member State to perform a calculation to determine the
applicable rate;
(c) a flat rate applied to eligible direct costs based on existing methods and
corresponding rates, applicable in Union policies for a similar type of operation
and beneficiary.
The Commission is empowered to adopt delegated acts in accordance with Article
149 to supplement the provisions on the flat rate and the related methods referred to
in point (c) of the first subparagraph of this paragraph.’;
(30) the following articles are inserted:
‘Article 68a
Staff costs concerning grants and repayable assistance
1. Direct staff costs of an operation may be calculated at a flat rate of up to 20 %
of the direct costs other than the staff costs of that operation. Member States shall not
be required to perform a calculation to determine the applicable rate provided that the
direct costs of the operation do not include public works contracts which exceed in
value the threshold set out in point (a) of Article 4 of Directive 2014/24/EU.
2. For the purposes of determining staff costs, an hourly rate may be calculated
by dividing the latest documented annual gross employment costs by 1720 hours for
persons working full time, or by a corresponding pro-rata of 1720 hours, for persons
working part-time.
3. When applying the hourly rate calculated in accordance with paragraph 2, the
total number of hours declared per person for a given year shall not exceed the
number of hours used for the calculations of that hourly rate.
EN 313 EN
The first subparagraph shall not apply to programmes under the European territorial
cooperation goal for staff costs related to individuals who work on a part-time
assignment on the operation.
4. Where annual gross employment costs are not available, they may be derived
from the available documented gross employment costs or from the contract for
employment, duly adjusted for a 12-month period.
5. Staff costs related to individuals who work on part-time assignment on the
operation may be calculated as a fixed percentage of the gross employment costs, in
line with a fixed percentage of time worked on the operation per month, with no
obligation to establish a separate working time registration system. The employer
shall issue a document for employees setting out that fixed percentage.
Article 68b
Flat-rate financing for costs other than staff costs
1. A flat rate of up to 40 % of eligible direct staff costs may be used in order to
cover the remaining eligible costs of an operation without a requirement for the
Member State to execute any calculation to determine the applicable rate.
For operations supported by the ESF, the ERDF or the EAFRD, salaries and
allowances paid to participants shall be considered additional eligible costs not
included in the flat rate.
2. The flat rate referred to in paragraph 1 shall not be applied to staff costs
calculated on the basis of a flat rate.’;
(31) Article 70 is replaced by the following:
‘Article 70
Eligibility of operations depending on location
1. Subject to the derogations referred to in paragraph 2 and the Fund-specific
rules, operations supported by the ESI Funds shall be located in the programme area.
Operations concerning the provision of services to citizens or businesses which cover
the whole territory of a Member State shall be considered as being located in all
programme areas within a Member State. In such cases, expenditure shall be
allocated to the concerned programme areas on a pro-rata basis, based on objective
criteria.
The second subparagraph of this paragraph does not apply to the national programme
referred to in Article 6(2) of Regulation (EU) No 1305/2013 or to the specific
programme for the establishment and the operation of the national rural network
referred to in Article 54(1) of that Regulation.
2. The managing authority may accept that an operation is implemented outside
the programme area but within the Union, provided that all the following conditions
are satisfied:
(a) the operation is for the benefit of the programme area;
(b) the total amount from the ERDF, Cohesion Fund, EAFRD or EMFF
allocated under the programme to operations located outside the programme
area does not exceed 15 % of the support from the ERDF, Cohesion Fund,
EN 314 EN
EAFRD or EMFF at the level of the priority at the time of adoption of the
programme;
(c) the monitoring committee has given its agreement to the operation or
types of operations concerned;
(d) the obligations of the authorities for the programme in relation to
management, control and audit concerning the operation are fulfilled by the
authorities responsible for the programme under which that operation is
supported or they enter into agreements with authorities in the area in which
the operation is implemented.
Where operations financed from the Funds and the EMFF are implemented outside
the programme area in accordance with this paragraph and have benefits both outside
and within the programme area, such expenditure shall be allocated to those areas on
a pro rata basis based on objective criteria.
Where operations concern the thematic objective referred to in point (1) of the first
paragraph of Article 9 and are implemented outside the Member State but within the
Union, only points (b) and (d) of the first subparagraph of this paragraph shall apply.
3. For operations concerning technical assistance or information, communication
and visibility measures and promotional activities, and for operations concerning the
thematic objective referred to in point (1) of the first paragraph of Article 9,
expenditure may be incurred outside the Union provided that the expenditure is
necessary for the satisfactory implementation of the operation.
4. Paragraphs 1, 2 and 3 shall not apply to programmes under the European
territorial cooperation goal. Paragraphs 2 and 3 shall not apply to operations
supported by the ESF.’;
(32) in Article 71, paragraph 4 is replaced by the following:
‘4. Paragraphs 1, 2 and 3 of this Article shall not apply to contributions to or by
financial instruments or for lease purchase under point (b) of Article 45(2) of
Regulation (EU) No 1305/2013 nor to any operation which undergoes cessation of a
productive activity due to a non-fraudulent bankruptcy.’;
(33) Article 75 is amended as follows:
(a) in paragraph 1, the reference to ‘Article 59(5) of the Financial
Regulation’ is replaced by ‘Article 63(5), (6) and (7) of the Financial
Regulation’;
(b) the following paragraph is inserted:
‘2a. The Commission shall provide the competent national authority with:
(a) the draft audit report from the on-the-spot audit or check within
three months of the end of that audit or check;
(b) the final audit report within three months of the receipt of a
complete reply from the competent national authority to the draft audit
report from the on-the-spot audit or check concerned.
The reports referred to in points (a) and (b) of the first subparagraph shall be
made available within the time limits set out in those points in at least one of
the official languages of the institutions of the Union.
EN 315 EN
The time limit set out in point (a) of the first subparagraph shall not include the
period which starts on the date following the date on which the Commission
sends its request for additional information to the Member State and lasts until
the Member State responds to that request.
This paragraph shall not be applicable to the EAFRD.’;
(34) in the second paragraph of Article 76, the reference to ‘Article 84(2) of the
Financial Regulation’ is replaced by ‘Article 110(1) of the Financial Regulation’;
(35) in Article 79(2), the reference to ‘Article 68(3) of the Financial Regulation’ is
replaced by ‘Article 82(2) of the Financial Regulation’;
(36) in point (c) of the first subparagraph of Article 83(1), the reference to ‘Article
59(5) of the Financial Regulation’ is replaced by ‘Article 63(5), (6) and (7) of the
Financial Regulation’;
(37) in Article 84, the reference to ‘Article 59(6) of the Financial Regulation’ is
replaced by ‘Article 63(8) of the Financial Regulation’;
(38) in Article 98, paragraph 2 is replaced by the following:
‘2. The ERDF and the ESF may finance, in a complementary manner and subject
to a limit of 10 % of Union funding for each priority axis of an operational
programme, a part of an operation for which the costs are eligible for support from
the other Fund on the basis of rules applied to that Fund, provided that such costs are
necessary for the satisfactory implementation of the operation and are directly linked
to it.’;
(39) Article 102 is amended as follows:
(a) paragraph 6 is replaced by the following:
‘6. Expenditure relating to a major project may be included in a payment
application after the submission for approval referred to in paragraph 2. Where
the Commission does not approve the major project selected by the managing
authority, the declaration of expenditure following the withdrawal of the
application by the Member State or the adoption of the Commission decision
shall be rectified accordingly.’;
(b) the following paragraph is added:
‘7. Where the major project is appraised by independent experts pursuant
to paragraph 1 of this Article, expenditure relating to that major project may be
included in a payment application after the managing authority has informed
the Commission of the submission to the independent experts of the
information required under Article 101.
An independent quality review shall be delivered within six months of the
submission of that information to the independent experts.
The corresponding expenditure shall be withdrawn and the declaration of
expenditure shall be rectified accordingly in the following cases:
(a) where the independent quality review has not been notified to
the Commission within three months of the expiry of the deadline
referred to in the second subparagraph;
(b) where the submission of the information is withdrawn by the
Member State; or
EN 316 EN
(c) where the relevant appraisal is negative.’;
(40) in Article 104, paragraphs 2 and 3 are replaced by the following:
‘2. The public expenditure allocated to a joint action plan shall be a minimum of
EUR 5000000 or 5 % of the public support of the operational programme or one of
the contributing programmes, whichever is lower.
3. Paragraph 2 shall not apply to operations supported under the YEI, to the first
joint action plan submitted by a Member State under the Investment for growth and
jobs goal or the first joint action plan submitted by a programme under the European
territorial cooperation goal.’;
(41) in Article 105(2), the second sentence is deleted;
(42) in Article 106, the first paragraph is amended as follows:
(a) point (1) is replaced by the following:
‘(1) a description of the objectives of the joint action plan and how it
contributes to the objectives of the programme or to the relevant country-
specific recommendations and the broad guidelines of the economic
policies of the Member States and of the Union under Article 121(2)
TFEU and the relevant Council recommendations which the Member
States are to take into account in their employment policies under Article
148(4) TFEU;’;
(b) point (2) is deleted;
(c) point (3) is replaced by the following:
‘(3) a description of the projects or types of projects envisaged,
together with the milestones, where relevant, and the targets for outputs
and results linked to the common indicators by priority axis, where
relevant;’;
(d) points (6), (7) and (8)are replaced by the following:
‘(6) confirmation that it will contribute to the approach to promoting
equality between men and women, as set out in the relevant programme
or Partnership Agreement;
(7) confirmation that it will contribute to the approach on
sustainable development, as set out in the relevant programme or
Partnership Agreement;
(8) its implementing provisions, including the following:
(a) information on the selection of the joint action plan by the
managing authority in accordance with Article 125(3);
(b) the arrangements for steering the joint action plan, in
accordance with Article 108;
(c) the arrangements for monitoring and evaluating the joint action
plan including arrangements ensuring the quality, collection and
storage of data on the achievement of milestones, outputs and
results;’;
(e) point (9) is amended as follows:
EN 317 EN
(i) point (a) is replaced by the following:
‘(a) the costs of achieving milestones, and targets for outputs
and results, based, in the case of standard scales of unit costs and
lump sums, on the methods set out in Article 67(5) of this
Regulation and in Article 14 of the ESF Regulation;’;
(ii) point (b) is deleted;
(43) in Article 107, paragraph 3 is replaced by the following:
‘3. The decision referred to in paragraph 2 shall indicate the beneficiary and the
objectives of the joint action plan, the milestones, where relevant, and targets for
outputs and results, the costs of achieving those milestones and targets for outputs
and result, and the financing plan by operational programme and priority axis,
including the total eligible amount and the amount of public expenditure, the
implementation period of the joint action plan and, where relevant, the geographical
coverage and target groups of the joint action plan.’;
(44) in Article 108(1), the first subparagraph is replaced by the following:
‘1. The Member State or the managing authority shall set up a steering committee
for the joint action plan, which may be distinct from the monitoring committee of the
relevant operational programmes. The steering committee shall meet at least twice a
year and shall report to the managing authority. Where relevant, the managing
authority shall inform the relevant monitoring committee of the results of the work
carried out by the steering committee and the progress of the implementation of the
joint action plan in accordance with point (e) of Article 110(1) and point (a) of
Article 125(2).’;
(45) in Article 109(1), the second sentence is deleted;
(46) Article 110 is amended as follows:
(a) in paragraph 1, point (c) is replaced by the following:
‘(c) implementation of the communication strategy, including
information and communication measures, and of measures to enhance
the visibility of the Funds;’;
(b) in paragraph 2, point (a) is replaced by the following:
‘(a) the methodology and criteria used for selection of operations,
except where those criteria are approved by local action groups in
accordance with point (c) of Article 34(3);’;
(47) Article 114 is amended as follows:
(a) paragraph 1 is replaced by the following:
‘1. An evaluation plan shall be drawn up by the managing authority or a
Member State for one or more operational programmes. The evaluation plan
shall be submitted to the monitoring committee no later than one year after the
adoption of the operational programme. In the cases of dedicated programmes
referred to in point (b) of the first subparagraph of Article 39(4) adopted before
2 August 2018, the evaluation plan shall be submitted to the monitoring
committee no later than one year after that date.’;
(b) paragraph 4 is deleted;
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(48) the heading of Chapter II of Title III of Part Three is replaced by the following:
‘Information, communication and visibility’;
(49) Article 115 is amended as follows:
(a) the heading is replaced by the following:
‘Information, communication and visibility’;
(b) in paragraph 1, point (d) is replaced by the following:
‘(d) publicising to Union citizens the role and achievements of
cohesion policy and of the Funds through measures to enhance the
visibility of the results and impact of Partnership Agreements,
operational programmes and operations.’;
(c) paragraph 3 is replaced by the following:
‘3. Detailed rules concerning information, communication and visibility
for the public and information measures for potential beneficiaries and for
beneficiaries are laid down in Annex XII.’;
(50) in Article 116, paragraph 3 is replaced by the following:
‘3. By way of derogation from the third subparagraph of paragraph 2 of this
Article, the managing authority shall inform the monitoring committee or committees
responsible at least once a year on the progress in the implementation of the
communication strategy as referred to in point (c) of Article 110(1) and on its
analysis of the results of that implementation as well as on the information and
communication activities and measures to enhance visibility of the Funds that are
planned for the following year. The monitoring committee shall give an opinion on
the activities and measures planned for the following year, including on ways to
increase the effectiveness of communication activities aimed at the public.’;
(51) in Article 117, paragraph 4 is replaced by the following:
‘4. Union networks comprising the members designated by Member States shall
be set up by the Commission to ensure exchange of information on the results of the
implementation of the communication strategies, the exchange of experience in
implementing the information and communication measures, the exchange of good
practices, and to enable joint planning or coordination of communication activities
between the Member States and with the Commission where appropriate. The
networks shall at least once a year debate and assess the effectiveness of the
information and communication measures, and propose recommendations to enhance
the outreach and impact of communication activities and to raise awareness about the
results and added value of those activities.’;
(52) Article 119 is amended as follows:
(a) in paragraph 1, the first subparagraph is replaced by the following:
‘1. The amount of the Funds allocated to technical assistance in a Member
State shall be limited to 4 % of the total amount of the Funds allocated to
operational programmes under the Investment for growth and jobs goal.’;
(b) in paragraph 2, the first sentence is deleted;
(c) paragraph 4 is replaced by the following:
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‘4. In the case of the Structural Funds, where the allocations referred to in
paragraph 1 are used to support technical assistance operations altogether
relating to more than one category of region, the expenditure relating to the
operations may be implemented under a priority axis combining different
categories of region and attributed on a pro rata basis taking into account either
the respective allocations to the different categories of regions of the
operational programme or the allocation under each category of region as a
share of the total allocation to the Member State.’;
(d) the following paragraph is inserted:
‘5a. The assessment of the respect of the percentages shall be carried out at
the time of adoption of the operational programme.’;
(53) in Article 122(2), the fourth subparagraph is replaced by the following:
‘When amounts unduly paid to a beneficiary for an operation cannot be recovered
and this is as a result of fault or negligence on the part of a Member State, that
Member State shall be responsible for reimbursing the amounts concerned to the
budget of the Union. Member States may decide not to recover an amount unduly
paid if the amount to be recovered from the beneficiary, not including interest, does
not exceed EUR 250 in contribution from the Funds to an operation in an accounting
year.’;
(54) in Article 123(5), the first subparagraph is replaced by the following:
‘5. In the case of the Funds and in the case of the EMFF, provided that the
principle of separation of functions is respected, the managing authority, the
certifying authority, where applicable, and the audit authority may be part of the
same public authority or body.’;
(55) Article 125 is amended as follows:
(a) in paragraph 3, point (c) is replaced by the following:
‘(c) ensure that the beneficiary is provided with a document setting
out the conditions for support for each operation including the specific
requirements concerning the products or services to be delivered under
the operation, the financing plan, the time limit for execution, as well as
the requirements regarding information, communication and visibility;’;
(b) the first subparagraph of paragraph 4 is amended as follows:
(i) point (a) is replaced by the following:
‘(a) verify that the co-financed products and services have
been delivered, that the operation complies with applicable law, the
operational programme and the conditions for support of the
operation and:
(i) where costs are to be reimbursed pursuant to point (a) of the
first subparagraph of Article 67(1), that the amount of expenditure
declared by the beneficiaries in relation to those costs has been
paid;
(ii)in the case of costs reimbursed pursuant to points (b) to (e) of
the first subparagraph of Article 67(1), that the conditions for
reimbursement of expenditure to the beneficiary have been met;’;
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(ii) in point (e), the reference to ‘points (a) and (b) of Article 59(5)
of the Financial Regulation’ is replaced by ‘points (a) and (b) of Article
63(5) and Article 63(6) and (7) of the Financial Regulation’;
(56) in point (b) of Article 126, the reference to ‘point (a) of Article 59(5) of the
Financial Regulation’ is replaced by ‘point (a) of Article 63(5) and Article 63(6) of
the Financial Regulation’;
(57) Article 127 is amended as follows:
(a) in the third subparagraph of paragraph 1, the reference to ‘the second
subparagraph of Article 59(5) of the Financial Regulation’ is replaced by
‘Article 63(7) of the Financial Regulation’;
(b) in point (a) of the first subparagraph of paragraph 5, the reference to
‘the second subparagraph of Article 59(5) of the Financial Regulation’ is
replaced by ‘Article 63(7) of the Financial Regulation’;
(58) Article 131 is replaced by the following:
‘Article 131
Payment applications
1. Payment applications shall include, for each priority:
(a) the total amount of eligible expenditure incurred by beneficiaries and
paid in implementing operations, as entered in the accounting system of the
certifying authority;
(b) the total amount of public expenditure incurred in implementing
operations, as entered in the accounting system of the certifying authority.
With regard to the amounts to be included in payment applications for the form of
support referred to in point (e) of the first subparagraph of Article 67(1), the payment
applications shall include the elements set out in the delegated acts adopted in
accordance with Article 67(5a) and shall use the model for payment applications set
out in the implementing acts adopted in accordance with paragraph 6 of this Article.
2. Eligible expenditure included in a payment application shall be supported by
receipted invoices or accounting documents of equivalent probative value, except for
the forms of support referred to in points (b) to (e) of the first subparagraph of
Article 67(1) of this Regulation, Articles 68, 68a and 68b of this Regulation, Article
69(1) of this Regulation and Article 109 of this Regulation and in Article 14 of the
ESF Regulation. For those forms of support, the amounts included in a payment
application shall be the costs calculated on the applicable basis.
3. In the case of State aid, the public contribution corresponding to the
expenditure included in a payment application shall have been paid to the
beneficiaries by the body granting the aid or, where Member States have decided that
the beneficiary is the body granting the aid pursuant to point (10)(a) of Article 2,
paid by the beneficiary to the body receiving the aid.
4. By way of derogation from paragraph 1 of this Article, in the case of State aid,
the payment application may include advances paid to the beneficiary by the body
granting the aid or, where Member States have decided that the beneficiary is the
body granting the aid pursuant to point (10)(a) of Article 2, paid by the beneficiary to
the body receiving the aid, under the following cumulative conditions:
EN 321 EN
(a) those advances are subject to a guarantee provided by a bank or other
financial institution established in the Member State or are covered by a facility
provided as a guarantee by a public entity or by the Member State;
(b) those advances do not exceed 40 % of the total amount of the aid to be
granted to a beneficiary for a given operation or, where Member States have
decided that the beneficiary is the body granting the aid pursuant to point
(10)(a) of Article 2, of the total amount of the aid to be granted to the body
receiving the aid as part of a given operation;
(c) those advances are covered by expenditure paid by the beneficiary or,
where Member States have decided that the beneficiary is the body granting the
aid pursuant to point (10)(a) of Article 2, expenditure paid by the body
receiving the aid in implementing the operation, and supported by receipted
invoices or accounting documents of equivalent probative value within three
years of the year of the payment of the advance or on 31 December 2023,
whichever is earlier.
Where the conditions set out in point (c) of the first subparagraph are not met, the
next payment application shall be corrected accordingly.
5. Each payment application which includes advances of the type referred to in
paragraph 4 of this Article shall separately disclose:
(a) the total amount paid from the operational programme as advances;
(b) the amount which, within three years of the payment of the advance in
accordance with point (c) of the first subparagraph of paragraph 4, has been
covered by expenditure paid by the beneficiary or, where Member States have
decided that the beneficiary is the body granting the aid pursuant to point
(10)(a) of Article 2, by the body receiving the aid; and
(c) the amount which has not been covered by expenditure paid by the
beneficiary or, where Member States have decided that the beneficiary is the
body granting the aid pursuant to point (10)(a) of Article 2, by the body
receiving the aid, and for which the three year period has not yet elapsed.
6. The Commission shall, in order to ensure uniform conditions for the
implementation of this Article, adopt implementing acts laying down the model for
payment applications. Those implementing acts shall be adopted in accordance with
the examination procedure referred to in Article 150(3).’;
(59) in Article 137(1), the reference to ‘point (a) of Article 59(5) of the Financial
Regulation’ is replaced by ‘point (a) of Article 63(5) and Article 63(6) of the
Financial Regulation’;
(60) in Article 138, the reference to ‘Article 59(5) of the Financial Regulation’ is
replaced by ‘Article 63(5), and the second subparagraph of Article 63(7), of the
Financial Regulation’;
(61) in Article 140(3), the following sentence is added:
‘Where documents are kept on commonly accepted data carriers in accordance with
the procedure laid down in paragraph 5, no originals shall be required.’;
(62) in point (a) of the second subparagraph of Article 145(7), the reference to
‘Article 59(5) of the Financial Regulation’ is replaced by ‘Article 63(5), (6) and (7)
of the Financial Regulation’;
EN 322 EN
(63) in Article 147(1), the reference to ‘Article 78 of the Financial Regulation’ is
replaced by ‘Article 98 of the Financial Regulation’;
(64) in Article 148, paragraph 1 is replaced by the following:
‘1. Operations for which the total eligible expenditure does not exceed EUR
400000 for the ERDF and the Cohesion Fund, EUR 300000 for the ESF or EUR
200000 for the EMFF shall not be subject to more than one audit by either the audit
authority or the Commission prior to the submission of the accounts for the
accounting year in which the operation is completed. Other operations shall not be
subject to more than one audit per accounting year by either the audit authority or the
Commission prior to the submission of the accounts for the accounting year in which
the operation is completed. Operations shall not be subject to an audit by the
Commission or the audit authority in any year if there has already been an audit in
that year by the European Court of Auditors, provided that the results of the audit
work performed by the European Court of Auditors for such operations can be used
by the audit authority or the Commission for the purpose of fulfilling their respective
tasks.
By derogation from the first subparagraph, operations for which the total eligible
expenditure is between EUR 200000 and EUR 400000 for the ERDF and the
Cohesion Fund, between EUR 150000 and EUR 300000 for the ESF and between
EUR 100000 and EUR 200000 for the EMFF may be subject to more than one audit,
if the audit authority concludes, based on its professional judgment, that it is not
possible to issue or draw up an audit opinion on the basis of statistical or non-
statistical sampling methods referred to in Article 127(1) without carrying out more
than one audit of the respective operation.’;
(65) Article 149 is amended as follows:
(a) paragraphs 2 and 3 are replaced by the following:
‘2. The power to adopt delegated acts referred to in Article 5(3), the
second paragraph of Article 12, the fourth subparagraph of Article 22(7),
Article 37(13), the third subparagraph of Article 38(4), Article 39a(7), Article
40(4), Article 41(3), the second subparagraph of Article 42(1), Article 42(6),
the second, third, fourth and seventh subparagraphs of Article 61(3), Articles
63(4), 64(4) and 67(5a), the second paragraph of Article 68, the fourth
paragraph of Article 101, the fifth subparagraph of Article 122(2), the first
subparagraph of Article 125(8), Article 125(9), Article 127(7) and (8), and
Article 144(6) shall be conferred on the Commission from 21 December 2013
until 31 December 2020.
3. The delegation of power referred to in Article 5(3), the second
paragraph of Article 12, the fourth subparagraph of Article 22(7), Article
37(13), the third subparagraph of Article 38(4), Article 39a(7), Article 40(4),
Article 41(3), the second subparagraph of Article 42(1), Article 42(6), the
second, third, fourth and seventh subparagraphs of Article 61(3), Articles
63(4), 64(4) and 67(5a), the second paragraph of Article 68, the fourth
paragraph of Article 101, the fifth subparagraph of Article 122(2), the first
subparagraph of Article 125(8), Article 125(9), Article 127(7) and (8), and
Article 144(6) may be revoked at any time by the European Parliament or by
the Council. A decision to revoke shall put an end to the delegation of the
power specified in that decision. It shall take effect the day following the
EN 323 EN
publication of the decision in the Official Journal of the European Union or at a
later date specified therein. It shall not affect the validity of any delegated acts
already in force.’;
(b) the following paragraph is inserted:
‘3a. Before adopting a delegated act, the Commission shall consult experts
designated by each Member State in accordance with the principles laid down
in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making.’;
(c) paragraphs 5 is replaced by the following:
‘5. A delegated act adopted pursuant to Article 5(3), the second paragraph
of Article 12, the fourth subparagraph of Article 22(7), Article 37(13), the third
subparagraph of Article 38(4), Articles 39a(7), 40(4) and 41(3), the second
subparagraph of Article 42(1), Article 42(6), the second, third, fourth and
seventh subparagraphs of Article 61(3),Articles 63(4), 64(4) and 67(5a), the
second paragraph of Article 68, the fourth paragraph of Article 101, the fifth
subparagraph of Article 122(2), the first subparagraph of Article 125(8),
Article 125(9), Article 127(7) and (8), and Article 144(6) shall enter into force
only if no objection has been expressed either by the European Parliament or
the Council within a period of two months of notification of that act to the
European Parliament and to the Council or if, before the expiry of that period,
the European Parliament and the Council have both informed the Commission
that they will not object. That period shall be extended by two months at the
initiative of the European Parliament or of the Council.’;
(66) In Article 152, the following paragraph is added:
‘7. The managing authority, or the monitoring committee for the programmes
under the European territorial cooperation goal, may decide not to apply Article
67(2a) for a maximum period of 12 months starting from 2 August 2018.
Where the managing authority, or the monitoring committee for the programmes
under the European territorial cooperation goal, considers that Article 67(2a) creates
a disproportionate administrative burden, it may decide to extend the transitional
period referred to in the first subparagraph of this paragraph for a period it considers
appropriate. It shall notify the Commission of such decision before the expiration of
the initial transitional period.
The first and second subparagraphs do not apply to grants and repayable assistance
supported by the ESF for which the public support does not exceed EUR 50000.’;
(67) Annex IV is amended as follows:
(a) Section 1 is amended as follows:
(i) the introductory part is replaced by the following:
‘1. Where a financial instrument is implemented under Article 39a
and points (a), (b) and (c) of the first subparagraph of Article 38(4),
the funding agreement shall include the terms and conditions for
making contributions from the programme to the financial
instrument and shall include at least the following elements:’;
(ii) point (f) is replaced by the following:
EN 324 EN
‘(f)requirements and procedures for managing the phased
contribution provided by the programme in accordance with Article
41 and for the forecast of deal flows, including requirements for
fiduciary/separate accounting as set out in Article 38(6) and the
second subparagraph of Article 39a(5);’;
(iii) point (i) is replaced by the following:
‘(i)provisions regarding the re-use of resources attributable to the
support from the ESI Funds until the end of the eligibility period in
compliance with Article 44 and, where applicable, provisions
regarding differentiated treatment as referred to in Article 43a;’;
(b) Section 2 is amended as follows:
(i) the introductory part is replaced by the following:
‘2. Strategy documents referred to under Article 38(8) for financial
instruments implemented under point (d) of the first subparagraph
of Article 38(4) shall include at least the following elements:’;
(ii) point (c) is replaced by the following:
‘(c) the use and re-use of resources attributable to the
support of the ESI Funds in accordance with Articles 43, 44 and 45,
and, where applicable, provisions regarding differentiated treatment
as referred to in Article 43a;’;
(68) Annex XII is amended as follows:
(a) the heading of Annex XII is replaced by the following:
‘INFORMATION, COMMUNICATION AND VISIBILITY OF SUPPORT FROM
THE FUNDS’;
(b) The heading of section 2 is replaced by the following:
‘2. INFORMATION AND COMMUNICATION MEASURES AND MEASURES
TO ENHANCE VISIBILITY FOR THE PUBLIC’;
(c) subsection 2.1 is amended as follows:
(i) point 1 is replaced by the following:
‘1. The Member State and the managing authority shall ensure that
the information and communication measures are implemented in
accordance with the communication strategy, in order to improve
visibility and interaction with citizens, and that those measures aim
for the widest possible media coverage using various forms and
methods of communication at the appropriate level and adapted, as
appropriate, to technological innovation.’;
(ii) in point 2, points (e) and (f) are replaced by the following:
‘(e) giving examples of operations, in particular of
operations where the added value of the intervention of the Funds
is particularly visible, by operational programme, on the single
website or on the operational programme’s website that is
accessible through the single website portal; the examples shall be
EN 325 EN
in a widely spoken official language of the Union other than the
official language or languages of the Member State concerned;
(f) updating information about the operational programme’s
implementation, including its main achievements and results, on
the single website or on the operational programme’s website that
is accessible through the single website portal.’;
(d) subsection 2.2 is amended as follows:
(i) in point 1, the introductory part is replaced by the following:
‘1. All information and communication measures and measures to
enhance visibility of the Funds provided by the beneficiary shall
acknowledge support from the Funds to the operation by
displaying:’;
(ii) the following point is added:
‘6. The responsibilities laid down in this subsection shall apply as
from the time the beneficiary is provided with the document setting
out the conditions for support to the operation referred to in point
(c) of Article 125(3).’;
(e) in point 2 of subsection 3.1, point (f) is replaced by the following:
‘(f) the responsibility of beneficiaries to inform the public about the
aim of the operation and the support from the Funds to the operation in
accordance with subsection 2.2 as from the time the beneficiary is
provided with the document setting out the conditions for support to the
operation referred to in point (c) of Article 125(3). The managing
authority may request that potential beneficiaries propose indicative
communication activities to enhance the visibility of the Funds,
proportional to the size of the operation, in the applications.’;
(f) in subsection 4, point (i) is replaced by the following:
‘(i) an annual update setting out the information and
communication activities, including measures to enhance visibility of the
Funds, to be carried out in the following year, based on, inter alia, lessons
learnt on the effectiveness of such measures.’.
Article 273
Amendments to Regulation (EU) No 1304/2013
Regulation (EU) No 1304/2013 is amended as follows:
(1) in Article 13(2), the following subparagraph is added:
‘Where operations falling under point (a) of the first subparagraph also have a benefit
for the programme area in which they are implemented, expenditure shall be
allocated to those programme areas on a pro rata basis based on objective criteria.’;
(2) Article 14 is amended as follows:
(a) the following paragraph is inserted:
‘-1. The general rules applicable to simplified cost options under the ESF
are set out in Articles 67, 68, 68a and 68b of Regulation (EU) No 1303/2013.’;
EN 326 EN
(b) paragraphs 2, 3 and 4 are deleted;
(3) in Annex I, point 1 is replaced by the following:
‘(1) Common output indicators for participants
“Participants”98
refers to persons benefiting directly from an ESF intervention
who can be identified and asked for their characteristics, and for whom specific
expenditure is earmarked. Other persons shall not be classified as participants.
All data shall be broken down by gender.
The common output indicators for participants are:
– unemployed, including long-term unemployed*,
– long-term unemployed*,
– inactive*,
– inactive, not in education or training*,
– employed, including self-employed*,
– below 25 years of age*
– above 54 years of age*,
– above 54 years of age who are unemployed, including long-term
unemployed, or inactive not in education or training*,
– with primary (ISCED 1) or lower secondary education (ISCED 2)*,
– with upper secondary (ISCED 3) or post-secondary education (ISCED
4)*,
– with tertiary education (ISCED 5 to 8)*,
– migrants, participants with a foreign background, minorities (including
marginalised communities such as the Roma)**,
– participants with disabilities**,
– other disadvantaged**.
The total number of participants will be calculated automatically on the basis
of the output indicators.
98
(+
) Managing authorities shall establish a system that records and stores individual participant data
in computerised form as set out in Article 125(2)(d) of Regulation (EU) No 1303/2013. The data
processing arrangements put in place by the Member States shall be in line with Directive 95/46/EC of
the European Parliament and of the Council of 24 October 1995 on the protection of individuals with
regard to the processing of personal data and on the free movement of such data (OJ L 281, 23.11.1995,
p. 31), in particular Articles 7 and 8 thereof.Data reported under the indicators marked with* are
personal data according to Article 7 of Directive 95/46/EC. Their processing is necessary for
compliance with the legal obligation to which the controller is subject (Article 7(c) of Directive
95/46/EC). For the definition of controller, see Article 2 of Directive 95/46/EC.Data reported under the
indicators marked with** are a special category of data according to Article 8 of Directive 95/46/EC.
Subject to the provision of suitable safeguards, Member States may, for reasons of substantial public
interest, lay down exemptions in addition to those laid down in Article 8(2) of Directive 95/46/EC,
either by national law or by decision of the supervisory authority (Article 8(4) of Directive 95/46/EC).
EN 327 EN
These data on participants entering an ESF supported operation shall be
provided in the annual implementation reports as specified in Article 50(1) and
(2) and Article 111(1) of Regulation (EU) No 1303/2013.
The following data on participants will be provided in the annual
implementation reports as specified in Article 50 of Regulation (EU) No
1303/2013:
– homeless or affected by housing exclusion*,
– from rural areas*99
The data of those two indicators shall be collected based on a representative
sample of participants within each investment priority. Internal validity shall be
ensured in such a way that the data can be generalised at the level of the
investment priority.’
Article 274
Amendments to Regulation (EU) No 1309/2013
Regulation (EU) No 1309/2013 is amended as follows:
(1) in recital 24, the first sentence is replaced by the following:
‘The Member States should remain responsible for the implementation of the
financial contribution and for the management and control of the actions supported
by Union funding, in accordance with the relevant provisions of Regulation (EU,
Euratom) 2018/1046 of the European Parliament and of the Council100
(the
“Financial Regulation”).”
(2) in Article 4, paragraph 2 is replaced by the following:
‘2. In small labour markets or in exceptional circumstances, in particular with
regard to collective applications involving SMEs, where duly substantiated by the
applicant Member State, an application for a financial contribution under this Article
may be considered admissible even if the criteria laid down in point (a) or (b) of
paragraph 1 are not entirely met, when the redundancies have a serious impact on
employment and the local, regional or national economy. The applicant Member
State shall specify which of the intervention criteria set out in points (a) and (b) of
paragraph 1 are not entirely met. For collective applications involving SMEs located
in one region, where the applicant Member State demonstrates that SMEs are the
main or the only type of business in that region, the application may exceptionally
cover SMEs operating in different economic sectors defined at NACE Revision 2
division level. The aggregated amount of contributions in exceptional circumstances
may not exceed 15 % of the annual maximum amount of the EGF.’;
99
(++
) The data shall be collected at the level of smaller administrative units (local administrative
units 2), in accordance with Regulation (EC) No 1059/2003 of the European Parliament and of the
Council of 26 May 2003 on the establishment of a common classification of territorial units for
statistics (NUTS) (OJ L 154, 21.6.2003, p. 1)..
100
Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on
the financial rules applicable to the general budget of the Union, amending Regulations (EU) No
1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU)
No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing
Regulation (EU, Euratom) No 966/2012 (OJ L 193, 30.7.2018, p. 1).;
EN 328 EN
(3) in Article 6, paragraph 2 is replaced by the following:
‘2. By way of derogation from Article 2, applicant Member States may provide
personalised services co-financed by the EGF to up to a number of NEETs under the
age of 25, or where Member States so decide under the age of 30, on the date of
submission of the application, equal to the number of targeted beneficiaries, as a
priority to persons made redundant or whose activity has ceased, provided that at
least some of the redundancies within the meaning of Article 3 occur in NUTS 2
level regions that had youth unemployment rates for young persons aged 15 to 24 of
at least 20 % based on the latest annual data available. The support may be rendered
to NEETs under the age of 25, or where Member States so decide under the age of
30, in those NUTS 2 level regions.’;
(4) in Article 11, paragraph 3 is replaced by the following:
‘3. The tasks set out in paragraph 1 shall be performed in accordance with the
Financial Regulation.’;
(5) in Article 15, paragraph 4 is replaced by the following:
‘4. Where the Commission has concluded that the conditions for providing a
financial contribution from the EGF are met, it shall submit a proposal to mobilise it.
The decision to mobilise the EGF shall be taken jointly by the European Parliament
and by the Council within one month of the referral to the European Parliament and
to the Council. The Council shall act by a qualified majority and the European
Parliament shall act by a majority of its component members and three fifths of the
votes cast.
Transfers related to the EGF shall be made in accordance with Article 31 of the
Financial Regulation, in principle within a period of no more than seven days from
the date of adoption of the relevant decision by the European Parliament and by the
Council.’;
(6) in Article 16(2), the reference to ‘Article 59 of the Financial Regulation’ is
replaced by ‘Article 63 of the Financial Regulation’;
(7) in Article 21(2), the reference to ‘Article 59(3) of the Financial Regulation’ is
replaced by ‘Article 63(3) of the Financial Regulation’ and the reference to ‘Article
59(5) of the Financial Regulation’ is replaced by ‘Article 63(5) of the Financial
Regulation’.
Article 275
Amendments to Regulation (EU) No 1316/2013
Regulation (EU) No 1316/2013 is amended as follows:
(1) the following chapter is inserted:
‘CHAPTER VA
BLENDING
Article 16a
CEF blending facilities
EN 329 EN
1. CEF blending facilities in accordance with Article 159 of Regulation (EU,
Euratom) 2018/1046 of the European Parliament and of the Council101
may be
established under this Regulation for one or more of the CEF sectors. All actions
contributing to projects of common interest shall be eligible to receive financial
assistance through blending operations.
2. CEF blending facilities shall be implemented in accordance with Article 6(3).
3. The overall contribution from the Union budget to CEF blending facilities
shall not exceed 10 % of the overall financial envelope of the CEF as referred to in
Article 5(1).
In addition to the threshold set out in the first subparagraph, in the transport sector
the overall contribution from the Union budget to CEF blending facilities shall not
exceed EUR 500000000.
If 10 % of the overall financial envelope for the implementation of the CEF referred
to in Article 5(1) is not fully used for CEF blending facilities and/or financial
instruments, the remaining amount shall be made available for and redistributed to
that financial envelope.
4. The amount of EUR 11305500000 transferred from the Cohesion Fund,
referred to in point (a) of Article 5(1), shall not be used to commit budgetary
resources to CEF blending facilities.
5. Support provided under a CEF blending facility in the form of grants and
financial instruments shall comply with the eligibility and conditions for financial
assistance set out in Article 7. The amount of financial assistance to be granted to the
blending operations supported by means of a CEF blending facility shall be
modulated on the basis of a cost-benefit analysis, the availability of Union budget
resources and the need to maximise the leverage of Union funding. No grant awarded
shall exceed the funding rates laid down in Article 10.
6. The Commission shall, in cooperation with the European Investment Bank
(EIB), study the possibility for the EIB to systematically provide first loss guarantees
within CEF blending facilities in order to allow and facilitate additionality and the
participation of private co-investors in the transport sector.
7. The Union, Member States and other investors may contribute to CEF
blending facilities, provided that the Commission agrees to the specifications of the
eligibility criteria of blending operations and/or the investment strategy of the CEF
blending facility which may be necessary due to the additional contribution and in
order to meet the requirements of this Regulation when carrying out projects of
common interest. Those additional resources shall be implemented by the
Commission in accordance with Article 6(3).
8. Blending operations supported by means of a CEF blending facility shall be
selected on the basis of maturity and shall seek sectoral diversification in accordance
101
Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on
the financial rules applicable to the general budget of the Union, amending Regulations (EU) No
1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU)
No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing
Regulation (EU, Euratom) No 966/2012 (OJ L 193, 30.7.2018, p. 1).;
EN 330 EN
with Articles 3 and 4 as well as geographical balance across the Member States.
They shall:
(a) represent European added value;
(b) respond to the objectives of the Europe 2020 Strategy;
(c) contribute, where possible, to climate change mitigation and
adaptation.
9. CEF blending facilities shall be made available and blending operations shall
be selected based on the selection and award criteria established in the multiannual
and the annual work programmes adopted pursuant to Article 17.
10. Blending operations in third countries may be supported by means of a CEF
blending facility if those actions are necessary for the implementation of a project of
common interest.’
(2) in Article 17(3), the second subparagraph is replaced by the following:
‘The amount of the financial envelope shall lie within a range of 80 % to 95 % of the
budgetary resources referred to in point (a) of Article 5(1).’;
(3) in Article 22, the fourth paragraph is replaced by the following:
‘The certification of the expenditure referred to in the second paragraph of this
Article is not mandatory for grants awarded on the basis of Regulation (EU) No
283/2014.’.
Article 276
Amendments to Regulation (EU) No 223/2014
Regulation (EU) No 223/2014 is amended as follows:
(1) in Article 9, the following paragraph is added:
‘4. Paragraphs 1, 2 and 3 do not apply for the purposes of modifying elements of
an operational programme falling under sub-sections 3.5 and 3.6 and section 4,
respectively, of the operational programme templates set out in Annex I.
A Member State shall notify the Commission of any decision to modify the elements
referred to in the first subparagraph within one month of the date of that decision.
The decision shall specify the date of its entry into force, which shall not be earlier
than the date of its adoption.’;
(2) in Article 23, paragraph 6 is replaced by the following:
‘6. An operation may receive support from one or more operational programmes
co-financed by the Fund and from other Union instruments, provided that the
expenditure declared in a payment application for the Fund is not declared for
support from another Union instrument, or support from the same Fund under
another programme. The amount of expenditure to be entered into a payment
application of the Fund may be calculated for the programme or programmes
concerned on a pro rata basis in accordance with the document setting out the
conditions for support.’;
(3) in Article 25(3), the following point is added:
EN 331 EN
‘(e) rules for the application of corresponding unit costs, lump sums and flat
rates applicable under Union policies for a similar type of operation and
beneficiary.’;
(4) Article 26 is amended as follows:
(a) in paragraph 2, points (d) and (e) are replaced by the following:
‘(d) the costs of partner organisations for collection, transport,
storage and distribution of food donations and directly related awareness
raising activities;
(e) the costs of accompanying measures undertaken and declared
by the partner organisations delivering directly or under cooperation
agreements the food and/or basic material assistance to the most deprived
persons at a flat-rate of 5 % of the costs referred to in point (a) of this
paragraph; or 5 % of the value of the food products disposed of in
accordance with Article 16 of Regulation (EU) No 1308/2013.’;
(b) the following paragraph is inserted:
‘3a. Notwithstanding paragraph 2, a reduction of the eligible costs referred
to in point (a) of paragraph 2 due to non-compliance with applicable law by the
body responsible for the purchase of food and/or basic material assistance shall
not lead to a reduction of the eligible costs of other bodies as set out in points
(c) and (e) of paragraph 2.’;
(5) in Article 27, paragraph 4 is replaced by the following:
‘4. At the initiative of the Member States, and subject to a ceiling of 5 % of the
Fund allocation at the time of the adoption of the operational programme, the
operational programme may finance preparation, management, monitoring,
administrative and technical assistance, audit, information, control and evaluation
measures necessary for implementing this Regulation. It may also finance technical
assistance and capacity building of partner organisations.’;
(6) in Article 30(2), the fourth subparagraph is replaced by the following:
‘When amounts unduly paid to a beneficiary for an operation cannot be recovered
and this is as a result of fault or negligence on the part of a Member State, that
Member State shall be responsible for reimbursing the amounts concerned to the
budget of the Union. Member States may decide not to recover an amount unduly
paid if the amount to be recovered from the beneficiary, not including interest, does
not exceed EUR 250 in contribution from the Fund to an operation in an accounting
year.’;
(7) in Article 32(4), point (a) is replaced by the following:
‘(a) verify that the co-financed products and services have been delivered,
that the operation complies with applicable law, the operational programme
and the conditions for support of the operation and,
(i) where costs are to be reimbursed pursuant to point (a) of Article
25(1), that the amount of expenditure declared by the beneficiaries in
relation to those costs has been paid;
EN 332 EN
(ii) where costs are to be reimbursed pursuant to points (b), (c) and
(d) of Article 25(1), that the conditions for reimbursement of expenditure
to the beneficiary have been met;’;
(8) in Article 42, paragraph 3 is replaced by the following:
‘3. The payment deadline referred to in paragraph 2 may be suspended by the
managing authority in either of the following duly justified cases:
(a) the amount of the payment claim is not due or the appropriate
supporting documents, including the documents necessary for management
verifications under point (a) of Article 32(4), have not been provided;
(b) an investigation has been initiated in relation to a possible irregularity
affecting the expenditure concerned.
The beneficiary concerned shall be informed in writing of the suspension and the
reasons for it. The remaining time allowed for payment shall begin to run again from
the date on which the requested information or documents are received or the
investigation has been carried out.’;
(9) in Article 51, paragraph 3 is replaced by the following:
‘3. The documents shall be kept either in the form of the originals, or certified true
copies of the originals, or on commonly accepted data carriers including electronic
versions of original documents or documents existing in electronic version only.
Where documents are kept on commonly accepted data carriers in accordance with
the procedure laid down in paragraph 5, no originals shall be required.’.
Article 277
Amendments to Regulation (EU) No 283/2014
Regulation (EU) No 283/2014 is amended as follows:
(1) in Article 2(2), point (e) is replaced by the following:
‘(e) “generic services” means gateway services linking one or more
national infrastructures to core service platforms as well as services increasing
the capacity of a digital service infrastructure by providing access to high
performance computing, storage and data management facilities;’;
(2) Article 5 is amended as follows:
(a) paragraph 4 is replaced by the following:
‘4. Actions contributing to projects of common interest in the field of
digital service infrastructures shall be supported by:
(a) procurement;
(b) grants; and/or
(c) financial instruments as provided for in paragraph 5.’;
(b) the following paragraph is inserted:
‘4a. The overall contribution from the Union budget to financial
instruments for digital service infrastructures referred to in point (c) of
paragraph 4 of this Article shall not exceed 10 % of the financial envelope for
EN 333 EN
the telecommunications sector referred to in point (b) of Article 5(1) of
Regulation (EU) No 1316/2013.’;
(3) in Article 8, paragraph 1 is replaced by the following:
‘1. On the basis of information received under the third paragraph of Article 22 of
Regulation (EU) No 1316/2013, Member States and the Commission shall exchange
information and best practices about the progress made in the implementation of this
Regulation, including the use of financial instruments. Where appropriate, Member
States shall involve local and regional authorities in the process. The Commission
shall publish a yearly overview of that information and submit it to the European
Parliament and to the Council.’.
Article 278
Amendment to Decision No 541/2014/EU
In Article 4 of Decision No 541/2014/EU of the European Parliament and of the Council, the
following paragraph is added:
‘3. Funding programmes established by Regulations (EU) No 377/2014 and (EU) No
1285/2013 and by Decision 2013/743/EU may contribute to the financing of the actions
referred to in paragraph 1 of this Article, within the scope of those programmes and in
conformity with their aims and objectives. Such contributions shall be spent in compliance
with Regulation (EU) No 377/2014. The Commission shall before the end of the Multiannual
Financial Framework 2014-2020 assess the new simplified financial rules pursuant to this
paragraph and their contribution to the objectives of the SST support framework.’.
PART THREE
TITLE XVII
FINAL AND TRANSITIONAL PROVISIONS
Article 275279
Transitional provisions
1. Legal commitments for grants implementing the budget under the Multiannual
Financial Framework 2014-2020 may continue to take the form of grant decisions. The
provisions of Title VIII applicable to grant agreements shall apply mutatis mutandis to grant
decisions. The Commission shall review the use of grant decisions under the post-2020
multiannual financial framework, in particular in view of the progress made in electronic
signature and electronic management of grants by that time.
2. Upon entry into force of this Regulation Commission decisions authorising the use of
lump sums, unit costs or flat rates adopted in accordance with Article 124 of Regulation (EU,
Euratom) No 966/2012 shall be amended by the authorising officer responsible in accordance
with Article 181 of this Regulation.
23.  Regulation (EU, Euratom) 2018/1046,  Regulation (EU, Euratom) No 966/2012
and Delegated Regulation (EU) No 1268/2012 shall continue to apply to legal commitments
entered into before the entry into force of this Regulation. The existing pillar assessments,
EN 334 EN
contribution agreement templates and financial framework partnership agreements may
continue to apply and shall be reviewed as appropriate.
4. For financial contributions from the EGF including support to NEETs, for which the
period specified in Article 16(4) of Regulation (EU) No 1309/2013 has not expired by 1
January 2018, the Commission shall assess whether personalised services provided to NEETs
are eligible for co-financing by the EGF beyond 31 December 2017. Where the Commission
concludes that this is the case, it shall amend the affected decisions on the financial
contribution accordingly.
 new
3. Without prejudice to sector-specific rules and to a voluntary application, the
obligations set out in Article 36, point (d) of paragraph 2, paragraphs 6, 7 and 8, concerning
the electronic recording and storage of data on the recipients of funds and their beneficial
owners and the use of the single integrated IT system for data-mining and risk-scoring shall
apply only to programmes adopted under and financed from the post-2027 multiannual
financial framework.
4. The obligations set out in Article 38, third subparagraph of paragraph 4 and in
paragraph 6, shall apply only to programmes adopted under and financed from the post-2027
multiannual financial framework.
 2018/1046 (adapted)
Article 276280
Review
This Regulation shall be reviewed whenever it proves necessary to do so and in any case at
the latest two years before the end of each multiannual financial framework.
Such review shall cover, inter alia, the implementation of Titles VIII and X of Part One and
the deadlines set out in Article 264259.
Article 277281
Repeal
1. Regulation (EU, Euratom) No 966/2012  2018/1046  is repealed with effect
from 2 August 2018. It shall, however, continue to apply until 31 December 2018 for the
purposes of point (c) of Article 282(3).
2. Without prejudice to Article 279(3), the Commission shall repeal Delegated
Regulation (EU) No 1268/2012 with effect from 2 August 2018. That Delegated Regulation
shall, however, continue to apply until 31 December 2018 for the purposes of point (c) of
Article 282(3).
3. References to the repealed Regulation shall be construed as references to this
Regulation and shall be read in accordance with the correlation table in Annex II.
EN 335 EN
Article 278282
Entry into force and application
1. This Regulation shall enter into force on the third  twentieth  day following that
of its publication in the Official Journal of the European Union.
2. It shall apply from  […]  2 August 2018.
3. By way of derogation from paragraph 2 of this Article:
(a) Article 271(1)(a), Article 272(2), Article 272(10)(a), Article 272(11)(b)(i), (c),
(d) and (e), Article 272(12)(a), (b)(i) and (c), Article 272(14)(c), Article 272(15),
(17), (18), (22) and (23), Article 272(26)(d), Article 272(27)(a)(i), Article 272(53),
and (54), Article 272(55)(b)(i), Article 273(3), Article 276(2) and Article 276(4)(b)
shall apply from 1 January 2014;
(b) Article 272(11)(a) and (f), Article 272(13), Article 272(14)(b), Article 272(16),
Article 272(19)(a) and Article 274(3) shall apply from 1 January 2018;
(c) Articles 6 to 60, 63 to 68, 73 to 207, 241 to 253 and 264 to 268 shall apply
from 1 January 2019 as regards the implementation of the administrative
appropriations of Union institutions; this is without prejudice to point (h) of this
paragraph;
(d) point (4) of Article 2, Articles 208 to 211 and Article 214(1) shall apply to
budgetary guarantees and financial assistance only as from the date of application of
the post-2020 multiannual financial framework;
(e) Article 250 shall apply to budgetary guarantees, financial assistance and
contingent liabilities only as from the date of application of the post-2020
multiannual financial framework;
(f) point (6) of Article 2, Article 21(3)(f), Article 41(4)(l), Articles 62(2), 154(1)
and (2), 155(1) to (4) and Article 159 shall apply to budgetary guarantees only as
from the date of application of the post-2020 multiannual financial framework;
(g) points (9), (15), (32) and (39) of Article 2, Article 30(1)(g), Article 41(5),
Articles 110(3)(h) and 115(2)(c), Articles 212 and 213, Article 214(2) and Articles
218, 219 and 220 shall apply only as from the date of application of the post-2020
multiannual financial framework;
(h) the information on the annual average of full-time equivalents referred to in
Article 41(3)(b)(iii) and the information on the estimated amount of assigned revenue
carried over from preceding years referred to in Article 41(8)(b) shall be provided for
the first time together with the draft budget to be presented in 2021.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels,
For the European Parliament For the Council
The President The President


DA DA
EUROPA-
KOMMISSIONEN
Bruxelles, den 16.5.2022
COM(2022) 223 final
ANNEXES 1 to 2
BILAG
til
Forslag til
EUROPA-PARLAMENTETS OG RÅDETS FORORDNING
om de finansielle regler vedrørende Unionens almindelige budget (omarbejdning)
Offentligt
KOM (2022) 0223 - Forslag til forordning
Europaudvalget 2022
DA 1 DA
 2018/1046 (tilpasset)
 ny
BILAG I
KAPITEL 1
Fælles bestemmelser
AFDELING 1
Rammeaftaler og offentlighed
1. Rammeaftaler og specifikke kontrakter
1.1. Rammeaftaler må højst have en varighed på fire år undtagen i særlige tilfælde, hvor
det er behørigt begrundet i navnlig rammeaftalens genstand.
Specifikke kontrakter, der er baseret på rammeaftaler, tildeles på de betingelser, der er fastsat
i rammeaftalen.
Ved indgåelse af specifikke kontrakter må parterne ikke afvige væsentligt fra rammeaftalen.
1.2. Når en rammeaftale indgås med en enkelt økonomisk aktør, skal specifikke kontrakter
tildeles  eller ændres  på de betingelser, der er fastsat i rammeaftalen.
I sådanne tilfælde kan de ordregivende myndigheder, når det er behørigt begrundet, skriftligt
anmode kontrahenten om at komplettere sit tilbud.
1.3. Når en rammeaftale skal indgås med flere økonomiske aktører ("rammeaftale med
flere kontrahenter"), kan den have form af adskilte kontrakter, som indgås på identiske vilkår
med hver enkelt kontrahent.
Specifikke kontrakter, der er baseret på rammeaftaler med flere kontrahenter, skal
gennemføres på en af følgende måder:
a) i overensstemmelse med de vilkår, der er fastlagt i rammeaftalen: uden
iværksættelse af fornyet konkurrence, når den fastlægger alle vilkår vedrørende
udførelsen af de pågældende bygge- og anlægsarbejder, tjenesteydelser eller
vareleveringer og de objektive betingelser for fastlæggelse af, hvilken af
kontrahenterne der skal udføre dem
b) når ikke alle vilkår vedrørende udførelsen af de pågældende bygge- og
anlægsarbejder, tjenesteydelser eller vareleveringer er fastlagt i rammeaftalen: ved
iværksættelse af fornyet konkurrence blandt kontrahenterne i overensstemmelse med
punkt 1.4 og på grundlag af følgende:
i) de samme vilkår, der om nødvendigt præciseres
ii) i givet fald på andre vilkår, der omhandles i udbudsdokumenterne for
rammeaftalen.
c) til dels uden at der iværksættes fornyet konkurrence i overensstemmelse med
litra a) og til dels ved iværksættelse af fornyet konkurrence blandt kontrahenterne i
overensstemmelse med litra b), når den ordregivende myndighed har fastsat denne
mulighed i udbudsdokumenterne for rammeaftalen.
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Udbudsdokumenterne som omhandlet i andet afsnit, litra c), skal endvidere specificere, hvilke
vilkår der kan medføre fornyet konkurrence.
1.4. En rammeaftale med flere kontrahenter og iværksættelse af fornyet konkurrence skal
indgås med mindst tre økonomiske aktører, forudsat at der er et tilstrækkeligt antal antagelige
tilbud som omhandlet i punkt 29.3.
Ved tildelingen af en specifik kontrakt med fornyet konkurrence blandt kontrahenterne skal
den ordregivende myndighed konsultere dem skriftligt og fastsætte en tilstrækkelig lang frist
til indgivelse af specifikke tilbud. Specifikke tilbud skal indgives skriftligt. Den ordregivende
myndighed skal tildele hver specifik kontrakt til den tilbudsgiver, der har afgivet det
økonomisk mest fordelagtige tilbud på grundlag af de tildelingskriterier, der er fastsat i
udbudsdokumenterne for rammeaftalen.
1.5. I de sektorer, hvor prisudviklingen og den teknologiske udvikling går hurtigt, skal
rammeaftaler uden iværksættelse af fornyet konkurrence indeholde en bestemmelse om enten
midtvejsrevision eller et benchmarkingsystem. Efter midtvejsrevisionen må den ordregivende
myndighed, hvis de betingelser, som oprindelig blev fastsat, ikke længere passer til
prisudviklingen eller den teknologiske udvikling, ikke anvende den pågældende rammeaftale,
og den skal træffe passende foranstaltninger med henblik på at bringe den til ophør.
1.6. I forbindelse med specifikke kontrakter, der er baseret på rammeaftaler, skal der på
forhånd være indgået en budgetforpligtelse.
2. Offentliggørelse af udbud for kontrakter med en værdi svarende til eller over
tærsklerne omhandlet i denne forordnings artikel 179175, stk. 1, eller udbud for kontrakter,
der er omfattet af direktiv 2014/24/EU.
2.1. De bekendtgørelser, der skal offentliggøres i Den Europæiske Unions Tidende, skal
indeholde alle oplysningerne i de relevante standardformularer som omhandlet i direktiv
2014/24/EU med henblik på at sikre udbuddets gennemsigtighed.
2.2. Den ordregivende myndighed kan tilkendegive sine påtænkte offentlige udbud for
regnskabsåret gennem offentliggørelse af en forhåndsmeddelelse. Denne skal dække en
periode på højst 12 måneder fra datoen for afsendelsen af meddelelsen til Den Europæiske
Unions Publikationskontor (Publikationskontoret).
Den ordregivende myndighed kan offentliggøre forhåndsmeddelelsen i enten Den Europæiske
Unions Tidende eller i sin køberprofil. I sidstnævnte tilfælde skal der i Den Europæiske
Unions Tidende offentliggøres en meddelelse om offentliggørelse i køberprofilen.
2.3. Den ordregivende myndighed skal senest 30 dage efter underskrivelsen af en kontrakt
eller en rammeaftale med en værdi svarende til eller over tærsklerne omhandlet i artikel
179175, stk. 1, sende en bekendtgørelse om resultaterne af udbuddet til Publikationskontoret.
Uanset første afsnit kan bekendtgørelser vedrørende kontrakter, der er baseret på et dynamisk
indkøbssystem, kan samles kvartalsvis. I så fald skal den ordregivende myndighed sende
bekendtgørelsen senest 30 dage efter udgangen af hvert kvartal.
Bekendtgørelser offentliggøres ikke i forbindelse med specifikke kontrakter, der er baseret på
en rammeaftale.
2.4. Den ordregivende myndighed skal offentliggøre en bekendtgørelse:
a) inden indgåelsen af en kontrakt eller en rammeaftale med en værdi svarende til
eller over tærsklerne omhandlet i artikel 179175, stk. 1, som er tildelt i
overensstemmelse med proceduren i punkt 11.1, andet afsnit, litra b)
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b) efter indgåelsen af en kontrakt eller en rammeaftale med en værdi svarende til
eller over tærsklerne omhandlet i artikel 179175, stk. 1, herunder kontrakter, som er
tildelt i overensstemmelse med procedurerne i punkt 11.1, andet afsnit, litra a) samt ,
litra c)-f)  og litra m) .
2.5. Den ordregivende myndighed skal i Den Europæiske Unions Tidende offentliggøre en
bekendtgørelse om ændringer i en kontrakt i dens løbetid i de tilfælde, der er omhandlet i
artikel 176172, stk. 3, første afsnit, litra a) og b), såfremt værdien af ændringen svarer til eller
overstiger tærsklerne omhandlet i artikel 179175, stk. 1, eller svarer til eller overstiger
tærsklerne i artikel 182178, stk. 1, ved udbud i forbindelse med foranstaltninger udadtil.
2.6. Ved interinstitutionelle udbud er den ordregivende myndighed, der er ansvarlig for
udbuddet, ansvarlig for de gældende offentliggørelsesforanstaltninger.
3. Offentliggørelse af udbud for kontrakter med en værdi under tærsklerne omhandlet i
denne forordnings artikel 179175, stk. 1, eller kontrakter, der ikke er omfattet af direktiv
2014/24/EU
3.1. Udbud med en anslået kontraktværdi under tærsklerne omhandlet i artikel 179175, stk.
1, skal offentliggøres på passende vis. En sådan offentliggørelse skal indebære passende
forudgående offentliggørelse på internettet, en udbudsbekendtgørelse eller, når der er tale om
kontrakter tildelt i henhold til proceduren i punkt 13, en meddelelse om indkaldelse af
interessetilkendegivelser i Den Europæiske Unions Tidende. Denne forpligtelse finder ikke
anvendelse på proceduren i punkt 11 eller på udbud med forhandling for kontrakter med en
meget lav værdi, jf. punkt 14.4.
3.2. I forbindelse med kontrakter, der tildeles i henhold til punkt 11.1, andet afsnit, litra g)
og i), skal den ordregivende myndighed senest den 30. juni det følgende regnskabsår sende en
liste over kontrakter til Europa-Parlamentet og Rådet. Når den ordregivende myndighed er
Kommissionen, vedlægges den nævnte liste som bilag til den sammenfatning af
årsberetningen, der er omhandlet i artikel 74, stk. 9.
3.3. Bekendtgørelsen om tildeling af kontrakt skal omfatte navnet på kontrahenten, det
beløb, som der er indgået retlige forpligtelser for, samt kontraktens genstand og skal, når der
er tale om direkte kontrakter og specifikke kontrakter, overholde artikel 38, stk. 3.
Den ordregivende myndighed skal på sit websted og senest den 30. juni det følgende
regnskabsår offentliggøre en liste over:
a) kontrakter med en værdi under tærsklerne omhandlet i artikel 179175, stk. 1
b) kontrakter tildelt i overensstemmelse med punkt 11.1, andet afsnit, litra h) samt
j)-m)
c) ændringer af kontrakter som omhandlet i artikel 176172, stk. 3, første afsnit,
litra c)
d) ændringer af kontrakter som omhandlet i artikel 176172, stk. 3, første afsnit,
litra a) og b), såfremt værdien af ændringen er under tærsklerne omhandlet i artikel
179175, stk. 1
e) specifikke kontrakter under en rammeaftale.
Med henblik på andet afsnit, litra e), kan de offentliggjorte oplysninger gives pr. kontrahent
for specifikke kontrakter under den samme rammeaftale.
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3.4. I forbindelse med interinstitutionelle rammeaftaler skal den enkelte ordregivende
myndighed være ansvarlig for at offentliggøre sine specifikke kontrakter og ændringer heraf i
overensstemmelse med betingelserne i punkt 3.3.
4. Offentliggørelse af meddelelser og bekendtgørelser
4.1. Den ordregivende myndighed skal udarbejde og fremsende de bekendtgørelser og
meddelelser, som er omhandlet i punkt 2 og 3, elektronisk til Publikationskontoret.
4.2. Publikationskontoret skal offentliggøre de meddelelser og bekendtgørelser, der er
omhandlet i punkt 2 og 3, i Den Europæiske Unions Tidende senest:
a) syv dage efter afsendelsen, hvis den ordregivende myndighed anvender det
elektroniske system til udfyldning af de i punkt 2.1 omhandlede standardformularer
og begrænser friteksten til 500 ord
b) 12 dage efter afsendelsen i alle andre tilfælde.
4.3. Den ordregivende myndighed skal kunne dokumentere afsendelsesdatoen.
5. Andre former for offentliggørelse
Ud over offentliggørelse som omhandlet i punkt 2 og 3 kan udbudsprocedurer offentliggøres
på enhver anden måde, navnlig i elektronisk form. Der skal i sådanne offentliggørelser
henvises til den meddelelse eller bekendtgørelse, der er offentliggjort i Den Europæiske
Unions Tidende, hvis bekendtgørelsen er offentliggjort, og offentliggørelsen må ikke ligge
forud for offentliggørelsen af nævnte meddelelse eller bekendtgørelse, der er den eneste
autentiske.
En sådan offentliggørelse må ikke indebære nogen forskelsbehandling mellem kandidater
eller tilbudsgivere eller indeholde andre oplysninger end dem, der er indeholdt i
udbudsbekendtgørelsen, hvis denne er blevet offentliggjort.
AFDELING 2
Udbudsprocedurer
6. Minimumsantal af kandidater og bestemmelser om forhandling
6.1. Ved begrænset udbud og de udbud, der er omhandlet i punkt 13.1, litra a) og b), og for
kontrakter, der tildeles i overensstemmelse med punkt 14.2, skal der være mindst fem
kandidater.
6.2. Ved konkurrenceudbud med forhandling, konkurrencepræget dialog,
innovationspartnerskaber, undersøgelse af det lokale marked i overensstemmelse med punkt
11.1, andet afsnit, litra g), og udbud med forhandling for kontrakter med en lav værdi i
overensstemmelse med punkt 14.3, skal der være mindst tre kandidater.
6.3. Punkt 6.1 og 6.2 finder ikke anvendelse i følgende tilfælde:
a) udbud med forhandling for kontrakter med en meget lav værdi i
overensstemmelse med punkt 14.4
b) udbud med forhandling uden forudgående offentliggørelse i overensstemmelse
med punkt 11, med undtagelse af projektkonkurrencer efter punkt 11.1, andet afsnit,
litra d), og undersøgelse af det lokale marked efter punkt 11.1, andet afsnit, litra g).
6.4. Hvis antallet af kandidater, der opfylder udvælgelseskriterierne, er lavere end det
minimumsantal, som er fastsat i punkt 6.1 og 6.2, kan den ordregivende myndighed gå videre
med udbuddet ved at opfordre kandidater, der er i besiddelse af den krævede kapacitet, til at
deltage  i udbudsrunden . Den ordregivende myndighed må ikke medtage andre
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økonomiske aktører, der ikke oprindeligt søgte om deltagelse, eller som den ikke oprindeligt
opfordrede til at deltage.
6.5. Under en forhandling skal den ordregivende myndighed sikre ligebehandling af alle
tilbudsgivere.
En forhandling kan forløbe i flere faser for at begrænse antallet af tilbud, der skal forhandles,
på grundlag af de tildelingskriterier, der er anført i udbudsdokumenterne. Den ordregivende
myndighed skal angive, om den vil benytte denne mulighed, i udbudsdokumenterne.
6.6. For kontrakter, der tildeles i overensstemmelse med punkt 11.1, andet afsnit, litra d)
og g), og punkt 14.2 og 14.3 skal den ordregivende myndighed opfordre mindst alle
økonomiske aktører, som har tilkendegivet deres interesse efter den forudgående
offentliggørelse, jf. punkt 3.1, eller efter undersøgelse af det lokale marked eller efter en
projektkonkurrence.
7. Innovationspartnerskab
7.1. Et innovationspartnerskab skal tage sigte på udvikling af innovative varer,
tjenesteydelser eller bygge- og anlægsarbejder og det efterfølgende indkøb af de heraf
resulterende arbejder, varer eller tjenesteydelser, forudsat at de svarer til de resultatniveauer
og maksimumsomkostninger, der er aftalt mellem de ordregivende myndigheder og partnerne.
Innovationspartnerskabet skal struktureres i flere på hinanden følgende faser i henhold til
rækkefølgen i forsknings- og innovationsprocessen, hvilket kan omfatte udførelsen af bygge-
og anlægsarbejderne, fremstillingen af varerne eller tilvejebringelsen af tjenesteydelserne.
Innovationspartnerskabet skal opstille mellemfristede mål, som partnerne skal nå.
På grundlag af disse mellemfristede mål kan den ordregivende myndighed efter hver fase
beslutte at bringe innovationspartnerskabet til ophør eller i tilfælde af et
innovationspartnerskab med flere partnere at reducere antallet af partnere ved at bringe
individuelle kontrakter til ophør, forudsat at den ordregivende myndighed i
udbudsdokumenterne har angivet disse muligheder og betingelserne for at anvende dem.
7.2. Inden iværksættelsen af et innovationspartnerskab skal den ordregivende myndighed
gennemføre en markedsundersøgelse som fastsat i punkt 15 med henblik på at bekræfte, at
bygge- og anlægsarbejdet, varen eller tjenesteydelsen ikke findes på markedet eller som
markedsnær udviklingsaktivitet.
Bestemmelserne om forhandling i artikel 168164, stk. 4, og i punkt 6.5, skal overholdes.
I udbudsdokumenterne skal den ordregivende myndighed beskrive behovet for innovative
bygge- og anlægsarbejder, varer eller tjenesteydelser, som ikke kan opfyldes ved indkøb af
bygge- og anlægsarbejder, varer eller tjenesteydelser, der allerede findes på markedet. Den
skal angive, hvilke dele af beskrivelsen der definerer minimumskravene. Oplysningerne skal
være tilstrækkelig præcise til, at de økonomiske aktører kan identificere den ønskede løsnings
karakter og omfang og beslutte, hvorvidt de vil ansøge om at deltage i udbuddet.
Den ordregivende myndighed kan beslutte at oprette et innovationspartnerskab med én partner
eller med flere partnere, der gennemfører separate forsknings- og udviklingsaktiviteter.
Kontrakterne tildeles udelukkende på grundlag af det bedste forhold mellem pris og kvalitet i
overensstemmelse med artikel 171167, stk. 4.
7.3. Den ordregivende myndighed skal i udbudsdokumenterne anføre, hvilken ordning der
gælder for intellektuelle ejendomsrettigheder.
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Inden for rammerne af innovationspartnerskabet må den ordregivende myndighed ikke over
for de andre partnere afsløre foreslåede løsninger eller andre fortrolige oplysninger, som en
partner har meddelt, uden den pågældende partners samtykke.
Den ordregivende myndighed skal sikre, at partnerskabets struktur og navnlig varigheden og
værdien af de forskellige faser afspejler innovationsgraden af den foreslåede løsning og
rækkefølgen af de forsknings- og innovationsaktiviteter, der er nødvendige for udviklingen af
en innovativ løsning, der endnu ikke er tilgængelig på markedet. Den anslåede værdi af
bygge- og anlægsarbejder, varer eller tjenesteydelser skal være forholdsmæssig i forhold til
den nødvendige investering i udviklingen af dem.
8. Projektkonkurrencer
8.1. Projektkonkurrencer skal være omfattet af reglerne om offentliggørelse i punkt 2 og
kan omfatte tildeling af priser.
Når der er tale om projektkonkurrencer med et begrænset antal kandidater, skal den
ordregivende myndighed fastsætte klare og ikkediskriminerende udvælgelseskriterier.
Antallet af kandidater, der opfordres til at deltage, skal være tilstrækkelig stort til at sikre reel
konkurrence.
8.2. Bedømmelseskomitéen udpeges af den ansvarlige anvisningsberettigede. Den må
udelukkende bestå af fysiske personer, som er uafhængige af kandidaterne i
projektkonkurrencen. Hvis der kræves bestemte faglige kvalifikationer for kandidaterne i en
konkurrence, skal mindst en tredjedel af bedømmelseskomitéens medlemmer have samme
eller tilsvarende kvalifikationer.
Bedømmelseskomitéen skal afgive sine udtalelser i fuld uafhængighed. Dens udtalelser skal
vedtages på grundlag af de projekter, der forelægges anonymt af kandidaterne, og alene ud fra
de kriterier, der er fastsat i bekendtgørelsen om projektkonkurrencen.
8.3. Bedømmelseskomitéen skal i en rapport, der underskrives af medlemmerne, anføre de
projekter, som den foreslår på grundlag af hvert enkelt projekts fordele, samt rangfølgen og
sine bemærkninger.
Kandidaterne skal forblive anonyme, indtil bedømmelseskomitéen har afgivet sin udtalelse.
Bedømmelseskomitéen kan anmode kandidaterne om at besvare de spørgsmål, som er anført i
rapporten, for at præcisere et projekt. Der skal udarbejdes en fuldstændig rapport om den
heraf følgende dialog.
8.4. Den ordregivende myndighed skal træffe en tildelingsafgørelse, der omfatter navn og
adresse på den udvalgte kandidat anføres sammen med begrundelsen for valget under
henvisning til de kriterier, der blev meddelt i bekendtgørelsen om projektkonkurrencen,
særligt hvis valget ikke følger forslagene i bedømmelseskomitéens udtalelse.
9. Dynamisk indkøbssystem
9.1. Et dynamisk indkøbssystem kan inddeles i kategorier af bygge- og anlægsarbejder,
varer eller tjenesteydelser, der er objektivt defineret på grundlag af karakteristikaene ved de
indkøb, der skal foretages i den pågældende kategori. I så fald skal udvælgelseskriterierne for
hver kategori defineres.
9.2. Den ordregivende myndighed skal i udbudsdokumenterne præcisere arten og den
anslåede mængde af det planlagte indkøb og skal anføre alle de nødvendige oplysninger om
indkøbssystemet, det anvendte elektroniske udstyr og de tekniske ordninger og specifikationer
for tilslutning.
DA 7 DA
9.3. Den ordregivende myndighed skal i hele det dynamiske indkøbssystems
gyldighedsperiode give enhver økonomisk aktør mulighed for at anmode om at deltage i
systemet. Den skal afslutte sin evaluering af sådanne anmodninger inden for 10 arbejdsdage
efter modtagelsen heraf. Denne frist kan forlænges til 15 arbejdsdage, hvis det er berettiget.
Den ordregivende myndighed kan dog , men kan  forlænge evalueringsperioden,
forudsat at der ikke i mellemtiden iværksættes nogen opfordring til at afgive tilbud.
Den ordregivende myndighed underretter snarest muligt kandidaten om, hvorvidt denne er
eller ikke er optaget i det dynamiske indkøbssystem.
9.4. Den ordregivende myndighed skal opfordre alle de  optagne kandidater, der er
optaget i systemet i den pågældende kategori, til at afgive et tilbud inden for en rimelig frist.
 Når det dynamiske indkøbssystem er inddelt i kategorier af bygge- og anlægsarbejder,
varer eller tjenesteydelser, opfordrer de ordregivende myndigheder alle de deltagere, som er
optaget i den kategori, der svarer til de pågældende specifikke udbud, til at afgive tilbud. 
Den ordregivende myndighed skal tildele kontrakten til den tilbudsgiver, der har afgivet det
økonomisk mest fordelagtige tilbud på grundlag af de tildelingskriterier, der er fastsat i
udbudsbekendtgørelsen. Disse kriterier kan, hvis det er hensigtsmæssigt, præciseres i
 udbudsdokumenterne  opfordringen til at afgive tilbud.
9.5. Den ordregivende myndighed skal anføre gyldighedsperioden for det dynamiske
indkøbssystem i udbudsbekendtgørelsen.
Varigheden af et dynamisk indkøbssystem må ikke overstige fire år undtagen i behørigt
begrundede særtilfælde.
Den ordregivende myndighed må ikke anvende et sådant system til at hindre, begrænse eller
fordreje konkurrencen.
10. Konkurrencepræget dialog
10.1. Den ordregivende myndighed skal fastsætte sine behov og krav, tildelingskriterierne
og en vejledende tidsramme i udbudsbekendtgørelsen eller i et beskrivende dokument.
Den skal tildele kontrakten til den tilbudsgiver, der har afgivet det tilbud, der afspejler det
bedste forhold mellem pris og kvalitet.
10.2. Den ordregivende myndighed skal indlede en dialog med de kandidater, som opfylder
udvælgelseskriterierne, med henblik på at indkredse og fastslå, hvordan dens behov bedst kan
opfyldes. Under denne dialog kan den drøfte alle aspekter ved udbuddet med de udvalgte
kandidater, men den kan ikke ændre sine behov, krav eller tildelingskriterier, jf. punkt 10.1.
Under dialogen skal den ordregivende myndighed sikre ligebehandling af alle tilbudsgivere
og må ikke afsløre foreslåede løsninger eller andre fortrolige oplysninger, som en tilbudsgiver
har meddelt, uden dennes samtykke til at give afkald på fortroligheden.
Den konkurrenceprægede dialog kan finde sted i flere successive faser for at begrænse antallet
af løsninger, der skal diskuteres, på grundlag af de meddelte tildelingskriterier, hvis denne
mulighed er anført i udbudsbekendtgørelsen eller i det beskrivende dokument.
10.3. Den ordregivende myndighed skal fortsætte dialogen, indtil den har indkredset den
eller de løsninger, der kan opfylde dens behov.
Efter at have underrettet de resterende tilbudsgivere om, at dialogen er afsluttet, skal den
ordregivende myndighed opfordre hver af tilbudsgiverne til at afgive deres endelige tilbud på
grundlag af den eller de løsninger, der er forelagt og præciseret under dialogen. Disse tilbud
skal indeholde alle de elementer, der kræves og er nødvendige for projektets udførelse.
DA 8 DA
På den ordregivende myndigheds anmodning kan disse endelige tilbud afklares, præciseres og
optimeres, forudsat at dette ikke medfører væsentlige ændringer af tilbuddet eller
udbudsdokumenterne.
Den ordregivende myndighed kan forhandle med den tilbudsgiver, der har afgivet det tilbud,
der afspejler det bedste forhold mellem pris og kvalitet, med henblik på at bekræfte de
økonomiske forpligtelser i tilbuddet, forudsat at dette ikke bevirker, at væsentlige aspekter af
tilbuddet ændres, og at det ikke risikerer at fordreje konkurrencen eller føre til
forskelsbehandling.
10.4. Den ordregivende myndighed kan specificere de betalinger, der skal til de udvalgte
kandidater, der deltager i dialogen.
11. Anvendelse af udbud med forhandling uden forudgående offentliggørelse af en
udbudsbekendtgørelse
11.1. Når den ordregivende myndighed anvender udbud med forhandling uden forudgående
offentliggørelse af en udbudsbekendtgørelse, skal den overholde bestemmelserne om
forhandling i artikel 168164, stk. 4, samt i punkt 6.5.
Den ordregivende myndighed kan uanset kontraktens anslåede værdi anvende udbud med
forhandling uden forudgående offentliggørelse af en udbudsbekendtgørelse i følgende
tilfælde:
a) når der som reaktion på et offentligt udbud eller et begrænset udbud efter
afslutningen af udbuddet ikke er afgivet tilbud, ikke er afgivet egnede tilbud, ikke er
modtaget ansøgninger om deltagelse eller ikke er modtaget egnede ansøgninger om
deltagelse, jf. punkt 11.2, som reaktion på:
i) et offentligt udbud eller
ii) et begrænset udbud
 ny
iii) udbud med forhandling , hvor der er offentliggjort en udbudsbekendtgørelse
 2018/1046
efter afslutningen af udbuddet, forudsat at de oprindelige udbudsdokumenter ikke ændres
væsentligt
b) når bygge- og anlægsarbejderne, varerne eller tjenesteydelserne kun kan
leveres af en bestemt økonomisk aktør på de betingelser, der er fastsat i punkt 11.3,
af en af følgende årsager:
i) formålet med udbuddet er skabelse eller erhvervelse af et unikt
kunstværk eller en unik kunstnerisk optræden
ii) manglende konkurrence af tekniske årsager
iii) det skal sikres, at eksklusive rettigheder, herunder intellektuelle
ejendomsrettigheder, beskyttes
c) i strengt nødvendigt omfang, når yderst påtrængende grunde som følge af
uforudsigelige begivenheder gør det umuligt at overholde de frister, der er fastsat i
DA 9 DA
punkt 24, 26 og 4241, og når årsagerne til sådanne uforudsigelige begivenheder ikke
kan tilskrives den ordregivende myndighed.
 ny
Efter en erklæring om en krisesituation som omhandlet i artikel 164, stk. 6, kan de ansvarlige
anvisningsberettigede kun henholde sig til en sådan erklæring om en krisesituation, hvis den
særlige udbudsprocedure er begrundet i et yderst påtrængende tilfælde, der følger af krisen
 2018/1046
d) når en tjenesteydelseskontrakt er et led i en projektkonkurrence og skal tildeles
vinderen eller en af vinderne; i sidstnævnte tilfælde skal alle vinderne opfordres til at
deltage i forhandlingerne
e) ved nye tjenesteydelser eller bygge- og anlægsarbejder, der er en gentagelse af
tilsvarende tjenesteydelser eller bygge- og anlægsarbejder betroet den økonomiske
aktør, der blev tildelt den oprindelige kontrakt af den samme ordregivende
myndighed, forudsat at disse tjenesteydelser eller bygge- og anlægsarbejder er i
overensstemmelse med et grundlæggende projekt, for hvilket den oprindelige
kontrakt blev tildelt efter offentliggørelse af en udbudsbekendtgørelse, jf. dog punkt
11.4
f) for så vidt angår vareindkøbskontrakter:
i) ved supplerende leveringer til delvis fornyelse af leveringer eller
installationer eller til udvidelse af allerede foretagne leveringer eller
installationer, når et leverandørskifte ville gøre det nødvendigt for den
ordregivende myndighed at anskaffe varer, som på grund af andre tekniske
egenskaber ville medføre uforenelighed eller uforholdsmæssigt store tekniske
vanskeligheder ved drift og vedligeholdelse; når EU-institutioner tildeler
kontrakter for egen regning, må løbetiden for sådanne kontrakter ikke overstige
tre år
ii) når varerne alene er fremstillet med henblik på forskning, forsøg,
undersøgelse eller udvikling; sådanne kontrakter må dog ikke omfatte
serieproduktion til påvisning af varens handelsmæssige levedygtighed eller til
dækning af forsknings- og udviklingsomkostninger
iii) ved varer, der noteres og købes på en varebørs
iv) ved indkøb af varer på særlig fordelagtige vilkår hos enten en
økonomiske aktør, der endeligt indstiller sin erhvervsvirksomhed, eller
likvidatorer i en insolvensbehandling, tvangsakkord uden for konkurs eller en
tilsvarende procedure efter national ret
 ny
v) ved indkøb af lægemidler til mennesker eller medicinske
modforanstaltninger samt produkter, der gør det muligt at udrydde eller
inddæmme visse dyresygdomme, zoonoser og karantæneskadegørere for
DA 10 DA
planter, forudsat at en af følgende betingelser er opfyldt: disse produkter er
innovative, ikke umiddelbart tilgængelige på markedet, eller også er der behov
for at vedtage en lettilgængelig løsning.
 2018/1046
 ny
g) ved ejendomskontrakter efter undersøgelse af det lokale marked
h) ved kontrakter vedrørende følgende:
i) juridisk repræsentation ved en advokat som omhandlet i artikel 1 i
Rådets direktiv 77/249/EØF1
i forbindelse med voldgift eller mægling eller
retslige procedurer
ii) juridisk rådgivning ydet som forberedelse af enhver af de sager, der er
omhandlet i litra i), eller hvor der er en konkret indikation af høj sandsynlighed
for, at det spørgsmål, som rådgivningen vedrører, vil blive genstand for en
sådan sag, forudsat at rådgivningen gives af en advokat som omhandlet i artikel
1 i direktiv 77/249/EØF
iii) voldgifts- og mæglingstjenesteydelser
iv) dokumentcertificerings- og autentificeringstjenester, der skal ydes af
notarer
i) ved kontrakter, der er erklæret hemmelige, eller ved kontrakter, hvis udførelse
skal ledsages af særlige sikkerhedsforanstaltninger i overensstemmelse med de
gældende administrative bestemmelser, eller når beskyttelsen af Unionens væsentlige
interesser kræver det, forudsat at de berørte væsentlige sikkerhedsinteresser ikke kan
sikres ved andre foranstaltninger; sådanne foranstaltninger kan bestå i krav om
beskyttelse af fortroligheden af oplysninger, som den ordregivende myndighed
videregiver under udbudsproceduren
j) ved finansielle tjenesteydelser i forbindelse med udstedelse, salg, køb eller
overførsel af værdipapirer eller andre finansielle instrumenter som omhandlet i
Europa-Parlamentets og Rådets direktiv 2014/65/EU2
, centralbankers tjenesteydelser
og operationer, der udføres med den europæiske finansielle stabilitetsfacilitet og den
europæiske stabilitetsmekanisme
jk) ved lån, uanset om de ydes i forbindelse med udstedelse, salg, køb eller
overførsel af værdipapirer eller andre finansielle instrumenter som omhandlet i
direktiv 2014/65/EU
kl) ved køb af offentlige kommunikationsnet og elektroniske
kommunikationstjenester som omhandlet i Europa-Parlamentets og Rådets direktiv
2002/21/EF (EU) 2018/19723
1
Rådets direktiv 77/249/EØF af 22. marts 1977 om lettelser med henblik på den faktiske gennemførelse
af advokaters fri udveksling af tjenesteydelser (EFT L 78 af 26.3.1977, s. 17).
2
Europa-Parlamentets og Rådets direktiv 2014/65/EU af 15. maj 2014 om markeder for finansielle
instrumenter og om ændring af direktiv 2002/92/EF og direktiv 2011/61/EU (EUT L 173 af 12.6.2014,
s. 349).
3
Europa-Parlamentets og Rådets direktiv 2002/21/EF af 7. marts 2002 om fælles rammebestemmelser
for elektroniske kommunikationsnet og -tjenester (rammedirektivet) (EFT L 108 af 24.4.2002, s. 33).
DA 11 DA
lm) ved tjenester, der ydes af en international organisation,  jf. artikel 160, stk. 1,
eller en medlemsstatsorganisation,  der i henhold til sin statut eller stiftelsesakt
ikke må deltage i konkurrenceudbud;.
 ny
m) ved en afgørelse om at åbne en ny EU-delegation i et tredjeland eller genåbne en
delegation efter en midlertidig lukning for alle kontrakter, der er tildelt af Unionens
delegationer eller tildelt udelukkende i disse EU-delegationers interesse, i det første
år efter datoen for en sådan afgørelse.
 2018/1046 (tilpasset)
 ny
11.2. Et tilbud anses for uegnet, hvis det ikke vedrører kontraktens genstand.  Et tilbud
eller  , og en ansøgning om deltagelse anses for uegnet, hvis den økonomiske aktør
 deltageren ikke har adgang til udbud som omhandlet i artikel 180,181 og 183,  befinder
sig i en udelukkelsessituation som omhandlet i artikel 139136, stk. 1, eller ikke opfylder
udvælgelseskriterierne.
11.3. Undtagelserne i punkt 11.1, andet afsnit, litra b), nr. ii) og iii), finder kun anvendelse,
hvis der ikke findes et rimeligt alternativ eller en rimelig erstatning, og den manglende
konkurrence ikke er et resultat af en kunstig indskrænkning af udbudsparametrene.
11.4. I de i punkt 11.1, andet afsnit, litra e), omhandlede tilfælde skal det grundlæggende
projekt angive omfanget af eventuelle nye tjenesteydelser eller bygge- og anlægsarbejder og
betingelserne for tildelingen heraf. Muligheden for at anvende udbud med forhandling skal
anføres allerede ved det oprindelige udbud, og den anslåede samlede værdi af de
efterfølgende tjenesteydelser eller bygge- og anlægsarbejder skal tages i betragtning ved
anvendelse af tærsklerne omhandlet i artikel 179175, stk. 1, eller i artikel 182178, stk. 1, i
forbindelse med foranstaltninger udadtil. Når EU-institutioner tildeler kontrakter for egen
regning, må denne procedure kun bruges under udførelsen af den oprindelige kontrakt og
senest i løbet af de tre år, som følger efter indgåelsen af kontrakten.
12. Anvendelse af konkurrenceudbud med forhandling eller konkurrencepræget dialog
12.1. Når den ordregivende myndighed anvender konkurrenceudbud med forhandling eller
konkurrencepræget dialog, skal den følge bestemmelserne om forhandling i artikel 168164,
stk. 4, samt i punkt 6.5. Den ordregivende myndighed kan uanset kontraktens anslåede værdi
anvende disse udbud i følgende tilfælde:
a) når der som reaktion på et offentligt udbud eller et begrænset udbud efter
afslutningen af udbuddet kun er afgivet ukorrekte eller uacceptable tilbud som
omhandlet i punkt 12.2 og 12.3, forudsat at de oprindelige udbudsdokumenter ikke
ændres væsentligt
b) ved bygge- og anlægsarbejder, varer eller tjenesteydelser, der opfylder et eller
flere af følgende kriterier:
i) hvis den ordregivende myndigheds behov ikke kan imødekommes uden
tilpasning af en allerede tilgængelig løsning
DA 12 DA
ii) de pågældende bygge- og anlægsarbejder, varer eller tjenesteydelser
omfatter design eller innovative løsninger
iii) kontrakten kan på grund af særlige omstændigheder med hensyn til
kontraktens art, kompleksitet eller retlige og finansielle forhold eller risici i
forbindelse med dens genstand ikke tildeles uden forudgående forhandling
iv) de tekniske specifikationer kan ikke fastlægges tilstrækkeligt præcist af
den ordregivende myndighed med henvisning til en standard, jf. punkt 17.43
c) ved koncessionskontrakter
d) ved tjenesteydelseskontrakter som omhandlet i bilag XIV til direktiv
2014/24/EU
e) ved tjenesteydelser vedrørende forskning og udvikling, bortset fra dem, der er
omfattet af CPV-kode 73000000-2 til 73120000-9, 73300000-5, 73420000-2 og
73430000-5 i forordning (EF) nr. 2195/2002, medmindre udbyttet udelukkende
tilhører den ordregivende myndighed til brug for egen virksomhed, eller medmindre
tjenesteydelsen betales i fuldt omfang af den ordregivende myndighed
f) ved tjenesteydelseskontrakter vedrørende anskaffelse, udvikling, produktion
eller samproduktion af programmateriale, der er beregnet til audiovisuelle
medietjenester som defineret i Europa-Parlamentets og Rådets direktiv 2010/13/EU4
,
eller medietjenester på radiospredningsområdet eller kontrakter om sendetid eller
programudbud.
12.2. Et tilbud betragtes som ukorrekt i ethvert af følgende tilfælde:
a) hvis det ikke overholder de minimumskrav, der er fastsat i
udbudsdokumenterne
b) hvis det ikke overholder kravene til afgivelse af tilbud i artikel 172168, stk. 3
c) hvis tilbudsgiveren afvises i medfør af artikel 144141, stk. 1, første afsnit, litra
b) eller c)
d) hvis den ordregivende myndighed fastslår, at tilbuddet er unormalt lavt.
12.3. Et tilbud betragtes som uacceptabelt i ethvert af følgende tilfælde:
a) hvis tilbuddets pris overstiger den ordregivende myndigheds maksimale budget
som fastsat og dokumenteret forud for iværksættelsen af udbudsproceduren
b) hvis tilbuddet ikke opfylder de minimumsniveauer for kvalitet, der gælder for
tildelingskriterier.
12.4. I de tilfælde, der er omhandlet i punkt 12.1, litra a), kan den ordregivende myndighed
undlade at offentliggøre en udbudsbekendtgørelse, hvis konkurrenceudbuddet med
forhandling omfatter alle de tilbudsgivere, der opfylder udelukkelses- og
udvælgelseskriterierne, med undtagelse af dem, der afgav et tilbud, der var unormalt lavt.
13. Udbud efter indkaldelse af interessetilkendegivelser
13.1. For kontrakter med en værdi under tærsklerne omhandlet i artikel 179175, stk. 1, eller
i artikel 182178, stk. 1, og uden at dette berører punkt 11 og 12, kan den ordregivende
4
Europa-Parlamentets og Rådets direktiv 2010/13/EU af 10. marts 2010 om samordning af visse love og
administrative bestemmelser i medlemsstaterne om udbud af audiovisuelle medietjenester (direktiv om
audiovisuelle medietjenester) (EUT L 95 af 15.4.2010, s. 1).
DA 13 DA
myndighed iværksætte en indkaldelse af interessetilkendegivelser med henblik på et af
følgende:
a) forhåndsudvælgelse af kandidater, der skal opfordres til at afgive tilbud i
forbindelse med fremtidige begrænsede opfordringer til at afgive tilbud
b) opstilling af en liste over leverandører, der skal opfordres til at ansøge om
deltagelse eller afgive tilbud.
13.2. Den liste, der udarbejdes på grundlag af en indkaldelse af interessetilkendegivelser, er
gyldig i højst fire år fra den dato, hvor den i punkt 3.1 omhandlede meddelelse offentliggøres.
Den liste, der er omhandlet i første afsnit, kan omfatte dellister.
Enhver interesseret økonomisk aktør kan tilkendegive sin interesse når som helst i listens
gyldighedsperiode, undtagen i de sidste tre måneder af denne periode.
13.3. Når en kontrakt skal tildeles, skal den ordregivende myndighed opfordre alle
kandidater eller leverandører, som er opført på den relevante liste eller delliste, til et af
følgende:
a) at afgive et tilbud i det tilfælde, der er omhandlet i punkt 13.1, litra a)
b) i det tilfælde, der er omhandlet i punkt 13.1, litra b), at afgive et af følgende:
i) tilbud inklusive dokumenter vedrørende udelukkelses- og
udvælgelseskriterierne
ii) dokumenter vedrørende udelukkelses- og udvælgelseskriterierne og
som en anden fase tilbud fra dem, der opfylder disse kriterier.
14. Kontrakter med mellemstor, lav og meget lav værdi
14.1. Kontrakter med mellemstor, lav og meget lav værdi kan tildeles ved udbud med
forhandling i overensstemmelse med bestemmelserne om forhandling i artikel 168164, stk. 4,
og i punkt 6.5. Kun kandidater, som samtidigt og skriftligt opfordres hertil af den
ordregivende myndighed, må afgive et indledende tilbud.
14.2. En kontrakt med en værdi, der overstiger 60 000 EUR, men ikke overstiger de
tærskler, der er omhandlet i artikel 179175, stk. 1, anses for at være af mellemstor værdi. 
For kontrakter, der tildeles af EU-delegationer eller udelukkende i EU-delegationernes
interesse i tredjelande, anses en kontrakt med en værdi på over 100 000 EUR, men under
300 000 EUR, for at være af mellemstor værdi.  Punkt 3.1, 6.1 og 6.4 finder anvendelse på
sådanne kontrakter.
14.3. En kontrakt med en værdi, der ikke overstiger 60 000 EUR  eller 100 000 EUR for
kontrakter, der tildeles af Unionens delegationer eller udelukkende i EU-delegationernes
interesse i tredjelande , men overstiger tærsklen i punkt 14.4, anses for at være af lav værdi.
Punkt 3.1, 6.2 og 6.4 finder anvendelse på sådanne kontrakter.
14.4. En kontrakt med en værdi, der ikke overstiger 15000 EUR, anses for at være af meget
lav værdi. Punkt 6.3 finder anvendelse på sådanne kontrakter.
14.5. Betaling af beløb, der ikke overstiger 1 000 EUR  , eller 20 000 EUR for Unionens
delegationer i tredjelande, , kan ske som simpel betaling i henhold til forelagte fakturaer
uden forudgående accept af et tilbud.
15. Indledende markedsundersøgelse
15.1. Ved indledende markedsundersøgelser kan den ordregivende myndighed søge eller
acceptere rådgivning fra uafhængige eksperter eller myndigheder eller fra økonomiske
DA 14 DA
aktører. Denne rådgivning kan anvendes i planlægningen og gennemførelsen af
udbudsproceduren, forudsat at en sådan rådgivning ikke medfører konkurrencefordrejning
eller en overtrædelse af principperne om ikkeforskelsbehandling og gennemsigtighed.
15.2. Når en økonomisk aktør har rådgivet den ordregivende myndighed eller på anden
måde har været involveret i forberedelsen af udbudsproceduren, træffer den ordregivende
myndighed passende foranstaltninger som omhandlet i artikel 144141 for at sikre, at
konkurrencen ikke fordrejes af den pågældende økonomiske aktørs deltagelse i
tildelingsproceduren.
16. Udbudsdokumenter
16.1. Udbudsdokumenterne skal omfatte:
a) i givet fald udbudsbekendtgørelsen eller andre
offentliggørelsesforanstaltningerne i punkt 2-5
b) opfordringen til at afgive tilbud
c) udbudsbetingelserne eller de beskrivende dokumenter i tilfælde af en
konkurrencepræget dialog, herunder de tekniske specifikationer og relevante kriterier
d) udkastet til kontrakt, som er baseret på standardkontrakten.
Første afsnit, litra d), finder ikke anvendelse på tilfælde, hvor standardkontrakten som følge af
undtagelsesvise og behørigt begrundede omstændigheder ikke kan anvendes.
16.2. Opfordringen til at afgive tilbud skal indeholde:
a) de nærmere regler for afgivelse af tilbud, herunder navnlig betingelserne for, at
de hemmeligholdes, indtil de åbnes, sidste afleveringsfrist (dato og klokkeslæt), den
adresse, til hvilken tilbuddene skal sendes eller leveres, eller internetadressen i
tilfælde af elektronisk afgivelse
b) angivelse af, at afgivelse af et tilbud er ensbetydende med accept af de vilkår
og betingelser, der er fastsat i udbudsdokumenterne, og at tilbudsgiveren i tilfælde af,
at denne får tildelt kontrakten, er bundet af det afgivne tilbud under kontraktens
udførelse
c) angivelse af tilbuddenes gyldighedsperiode, hvori tilbuddet ikke må ændres på
nogen måde
d) forbud mod enhver kontakt mellem den ordregivende myndighed og
tilbudsgiveren under udbudsproceduren, undtagen og undtagelsesvis på de
betingelser, der er fastsat i artikel 173169, samt, hvis der skal aflægges besøg på
stedet, de nærmere bestemmelser om et sådant besøg
e) angivelse af, hvilke midler der tjener som bevis for overholdelse af fristen for
modtagelse af tilbud
f) angivelse af, at afgivelse af tilbud er ensbetydende med accept af, at resultatet
af udbuddet meddeles ad elektroniske kanaler.
16.3. Udbudsbetingelserne skal indeholde følgende:
a) udelukkelses- og udvælgelseskriterierne
b) tildelingskriterierne og deres relative vægtning eller, hvis vægtning ikke er
mulig af objektive årsager, den prioriterede rækkefølge (vigtigste først); dette gælder
også for alternative tilbud, hvis disse er tilladt i udbudsbekendtgørelsen
DA 15 DA
c) de tekniske specifikationer, der er omhandlet i punkt 17
d) hvis alternative tilbud er tilladt, mindstekravene hertil
e) oplysninger om, hvorvidt protokol nr. 7 vedrørende Den Europæiske Unions
privilegier og immuniteter, der er knyttet som bilag til TEU og TEUF, eller i givet
fald Wienerkonventionen om diplomatiske forbindelser eller Wienerkonventionen
om konsulære forbindelser finder anvendelse
f) beviser for adgang til deltagelse i udbud
fg) kravet om at anføre i hvilket land, tilbudsgiverne er etableret, og om  på
anmodning  at forelægge den dokumentation herfor, som normalt kræves i henhold
til lovgivningen i det pågældende land
gh) i tilfælde af et dynamisk indkøbssystem eller elektroniske kataloger,
oplysninger om det anvendte elektroniske udstyr og de tekniske ordninger og
specifikationer for tilslutning.
16.4. Udkastet til kontrakt skal angive:
a) den konventionalbod, der finder anvendelse, hvis kontrakten misligholdes
b) de oplysninger, som fakturaerne og de dertil knyttede bilag skal indeholde i
overensstemmelse med artikel 112111
c) at når EU-institutionerne indgår kontrakter for egen regning, finder EU-retten
anvendelse på kontrakten, om nødvendigt suppleret af national lovgivning, eller, om
nødvendigt for så vidt angår ejendomskontrakter, udelukkende national lovgivning
d) den domstol, der er kompetent til at behandle tvister
e) at tilbudsgiveren skal overholde de relevante forpligtelser inden for miljø-,
social- og arbejdsmarkedslovgivning som fastsat i EU-retten, national ret, kollektive
aftaler eller ved de internationale de sociale og miljømæssige konventioner, der er
opført i bilag X til direktiv 2014/24/EU
f) hvorvidt der stilles krav om overførsel af intellektuelle ejendomsrettigheder
g) at den tilbudte pris er bindende og uden mulighed for revision eller fastsætte de
betingelser eller fremgangsmåder, der gælder for revision af prisen i løbet af
kontraktperioden.
Med henblik på første afsnit, litra g), skal den ordregivende myndighed, hvis det i kontrakten
er fastsat, at prisen skal revideres, navnlig tage følgende i betragtning:
a) udbuddets genstand og den økonomiske situation, hvori udbuddet gennemføres
b) kontraktens og arbejdsopgavernes art og varighed
c) den ordregivende myndigheds økonomiske interesser.
Første afsnit, litra c) og d), kan fraviges for så vidt angår kontrakter, der er underskrevet i
overensstemmelse med punkt 11.1, andet afsnit, litra m).
17. Tekniske specifikationer
17.1. De tekniske specifikationer skal give de økonomiske aktører mulighed for lige adgang
til udbudsprocedurerne og må ikke bevirke, at der skabes ubegrundede hindringer for, at
udbud åbnes for konkurrence.
DA 16 DA
De tekniske specifikationer skal omfatte de karakteristika, der kræves af bygge- og
anlægsarbejderne, varerne eller tjenesteydelserne, således at disse opfylder kravene til den
anvendelse, som den ordregivende myndighed har bestemt dem til.
17.2. De i punkt 17.1 omhandlede karakteristika kan alt efter omstændighederne omfatte:
a) kvalitetsniveauer
b) miljø- og klimapræstation
c) for indkøb, der er beregnet til at blive anvendt af fysiske personer,
adgangsmuligheder for handicappede eller design for samtlige brugere, undtagen i
behørigt begrundede tilfælde
cd) niveauer og procedurer for overensstemmelsesvurdering
de) funktionsdygtighed og brugen af varen
ef) sikkerhed eller dimensioner, herunder for vareindkøbskontrakter
handelsbetegnelser og brugervejledninger samt for alle kontrakter terminologi,
symboler, afprøvning og afprøvningsmetoder, emballage, mærkning og etikettering
og produktionsprocesser og -metoder
fg) for bygge- og anlægskontrakter procedurer til kvalitetssikring samt regler for
projektering og omkostningsberegning, betingelser for afprøvning, kontrol og
aflevering af bygge- og anlægsarbejder samt konstruktionsteknik og -metoder samt
alle andre tekniske betingelser, som den ordregivende myndighed i medfør af
almindelige eller særlige bestemmelser kan fastsætte vedrørende de færdige arbejder
og de materialer eller dele, der indgår heri.
 ny
17.3. De tekniske specifikationer skal affattes således, at de for alle indkøb, der er beregnet til
at blive anvendt af fysiske personer, omfatter adgangsmuligheder for personer med handicap
eller design for samtlige brugere, undtagen i behørigt begrundede tilfælde:
(a) Hvis obligatoriske krav for tilgængelighed er indført ved en EU-retsakt, defineres der
tekniske specifikationer, hvad angår kriterier vedrørende adgangsmuligheder for
handicappede eller design for samtlige brugere, ved henvisning til denne lovgivning.
Navnlig for så vidt angår de produkter og tjenester, der er omhandlet i artikel 2 i
direktiv 2019/882, udgør de tilgængelighedskrav, der er fastsat i bilag I til direktiv
2019/882 obligatoriske tilgængelighedskrav som omhandlet i de foregående afsnit.
(b) Ethvert produkt eller enhver tjeneste, hvis funktionaliteter, elementer eller funktioner
opfylder tilgængelighedskravene i bilag I til direktiv 2019/882, anses for at opfylde
de relevante forpligtelser i denne forordning for så vidt angår tilgængelighed for
disse funktionaliteter, elementer eller funktioner, medmindre andet er fastsat ved
denne forordning.
 2018/1046
 ny
17.43. De tekniske specifikationer skal affattes på en af følgende måder:
DA 17 DA
a) i prioriteret rækkefølge ved henvisning til europæiske standarder, europæiske
tekniske vurderinger, fælles tekniske specifikationer, internationale standarder, andre
tekniske referencer udarbejdet af europæiske standardiseringsorganer eller i mangel
af sådanne af tilsvarende nationale organer; hver henvisning efterfølges af udtrykket
"eller tilsvarende"
b) som en angivelse af funktionsdygtighed eller af funktionelle krav, herunder
miljømæssige egenskaber, forudsat at parametrene er tilstrækkeligt præcise til, at
tilbudsgiverne kan identificere kontraktens genstand, og til, at den ordregivende
myndighed kan tildele kontrakten
c) ved en kombination af måderne i litra a) og b).
17.54. Når den ordregivende myndighed benytter sig af muligheden for at henvise til de
specifikationer, der er omhandlet i punkt 17.43, litra a), må den ikke afvise et tilbud med den
begrundelse, at det ikke er i overensstemmelse med disse specifikationer, hvis tilbudsgiveren i
sit tilbud godtgør med egnede midler, at den tilbudte løsning på en tilsvarende måde opfylder
de krav, der er fastsat i de tekniske specifikationer.
17.65. Når den ordregivende myndighed benytter sig af den mulighed, der er omhandlet i
punkt 17.43, litra b), til at fastsætte tekniske specifikationer i form af funktionsdygtighed eller
funktionelle krav, må de ikke afvise et tilbud, der er i overensstemmelse med en national
standard til gennemførelse af en europæisk standard, en europæisk teknisk godkendelse, en
fælles teknisk specifikation, en international standard eller en teknisk reference udarbejdet af
et europæisk standardiseringsorgan, hvis disse specifikationer tager sigte på at dække krav til
funktionsdygtighed eller de funktionelle krav, som den har fastsat.
Tilbudsgiveren skal godtgøre ved hjælp af relevante midler, at bygge- og anlægsarbejderne,
varerne eller tjenesteydelserne i overensstemmelse med standarden opfylder den ordregivende
myndigheds krav til funktionsdygtighed eller funktionelle krav.
17.76. Når den ordregivende myndighed agter at anskaffe bygge- og anlægsarbejder, varer
eller tjenesteydelser med specifikke miljømæssige, sociale eller andre egenskaber, kan de
kræve et bestemt mærke eller bestemte mærkekrav, forudsat at alle følgende betingelser er
opfyldt:
a) mærkekravene vedrører kun kriterier, der er forbundet med kontraktens
genstand og er egnede til at definere egenskaberne ved købet
b) mærkekravene er baseret på objektivt verificerbare og ikkediskriminerende
kriterier
c) mærkerne udvikles på grundlag af en åben og gennemsigtig procedure, i
hvilken alle relevante interessenter kan deltage
d) mærkerne er tilgængelige for alle interessenter
e) mærkekravene fastsættes af tredjemand, som den økonomiske aktør, der
ansøger om mærket, ikke kan udøve afgørende indflydelse på.
Den ordregivende myndighed kan kræve, at økonomiske aktører fremlægger en testrapport
som dokumentation for overensstemmelse med kravene fra et
DA 18 DA
overensstemmelsesvurderingsorgan, der er akkrediteret i henhold til Europa-Parlamentets og
Rådets forordning (EF) nr. 765/20085
eller et tilsvarende overensstemmelsesvurderingsorgan.
17.87. Den ordregivende myndighed skal acceptere enhver anden passende dokumentation
end den, der er nævnt i punkt 17.76, f.eks. teknisk dokumentation fra fabrikanten, når den
pågældende økonomiske aktør ikke havde adgang til de omhandlede certifikater eller
testrapporter, eller ikke havde mulighed for at få dem udstedt inden for den gældende frist af
årsager, der ikke kan tilskrives den pågældende økonomiske aktør, hvis den pågældende
økonomiske aktør godtgør, at de bygge- og anlægsarbejder, varer eller tjenesteydelser, han
skal levere, opfylder det specifikke mærke eller de specifikke krav, som den ordregivende
myndighed har fastsat.
17.98. Medmindre kontraktens genstand gør det berettiget, må de tekniske specifikationer
ikke angive et bestemt fabrikat, en bestemt oprindelse eller en bestemt fremstillingsproces,
som kendetegner de produkter eller de tjenesteydelser, som en bestemt økonomisk aktør
leverer, og de må ikke henvise til et bestemt varemærke, et bestemt patent eller en bestemt
type, til en bestemt oprindelse eller til en bestemt produktion med det resultat, at visse varer
eller økonomiske aktører favoriseres eller elimineres.
En sådan angivelse eller henvisning er undtagelsesvis tilladt, hvis en tilstrækkelig nøjagtig og
forståelig beskrivelse af kontraktens genstand ikke kan lade sig gøre. En sådan angivelse eller
henvisning efterfølges af udtrykket »eller tilsvarende«.
18. Udelukkelses- og udvælgelseskriterier
18.1. Med henblik på artikel 140137 skal den ordregivende myndighed acceptere det fælles
europæiske udbudsdokument (ESPD) som omhandlet i direktiv 2014/24/EU eller en erklæring
på tro og love, underskrevet og dateret.
En økonomisk aktør kan genbruge et ESPD  , eller en erklæring på tro og love,
underskrevet og dateret, , der allerede har været benyttet i et tidligere udbud, forudsat at den
økonomiske aktør bekræfter, at oplysningerne deri fortsat er korrekte.
 ny
Den antageligt valgte tilbudsgiver skal inden for en frist, som fastsættes af den ordregivende
myndighed, og inden kontrakttildelingen forelægge dokumentation for, at vedkommende ikke
befinder sig i en af de i artikel 139, stk. 1, omhandlede udelukkelsessituationer, til bekræftelse
af ESPD'en eller tro og love-erklæringen i følgende tilfælde:
a) i forbindelse med kontrakter, som institutionerne indgår, og hvis værdi er lig med eller
overstiger de beløbsgrænser, der er omhandlet i artikel 179, stk. 1
b) uanset litra a), i forbindelse med kontrakter vedrørende foranstaltninger udadtil, hvis
værdi er lig med eller overstiger de beløbsgrænser, der er fastsat i punkt 39.2, litra a), og for
kontrakter, der tildeles af Unionens delegationer eller i EU-delegationernes interesse i
tredjelande, og hvis værdi er lig med 300 000 EUR eller derover.
Uanset tredje afsnit kan den ordregivende myndighed i et yderst påtrængende tilfælde, der
følger af en krise, pålægge den tilbudsgiver, hvis tilbud antageligt vælges, inden for en rimelig
frist efter afgørelsen om tildeling af kontrakten, men inden underskrivelsen af kontrakten, at
5
Europa-Parlamentets og Rådets forordning (EF) nr. 765/2008 af 9. juli 2008 om kravene til
akkreditering og markedsovervågning i forbindelse med markedsføring af produkter og om ophævelse
af Rådets forordning (EØF) nr. 339/93 (EUT L 218 af 13.8.2008, s. 30).
DA 19 DA
forelægge den dokumentation, der er omhandlet i tredje afsnit, på de betingelser, der er fastsat
i artikel 164, stk. 6.
 2018/1046
 ny
18.2. Den ordregivende myndighed skal i udbudsdokumenterne præcisere
udvælgelseskriterierne, minimale kapacitetsniveauer og de beviser, der skal forelægges som
dokumentation for denne kapacitet. Alle krav skal være relateret til og stå i forhold til
kontraktens genstand.
Under hensyntagen til punkt 18.6 skal den ordregivende myndighed i udbudsdokumenterne
fastsætte, hvordan sammenslutninger af økonomiske aktører skal opfylde
udvælgelseskriterierne.
Når en kontrakt er opdelt i delkontrakter, kan den ordregivende myndighed fastsætte
minimale kapacitetsniveauer for hver delkontrakt. Den kan fastsætte yderligere minimale
kapacitetsniveauer, for det tilfælde at flere delkontrakter tildeles en og samme kontrahent.
18.3. Hvad angår kapacitet til at udøve det pågældende erhverv, kan den ordregivende
myndighed kræve, at økonomiske aktører opfylder mindst en af følgende betingelser:
a) de er optaget i et relevant fagligt register eller brancheregister, undtagen når
den økonomiske operatør er en international organisation
b) for så vidt angår tjenesteydelseskontrakter, at de har en bestemt autorisation,
der dokumenterer, at de har tilladelse til at opfylde kontrakten i hjemlandet eller til at
være medlem af en bestemt faglig organisation.
18.4. Når den ordregivende myndighed modtager ansøgninger om deltagelse eller tilbud,
skal den acceptere ESPD'et eller en erklæring på tro og love om, at kandidaten eller
tilbudsgiveren opfylder udvælgelseskriterierne. Kravet om at indgive et ESPD eller en
erklæring på tro og love kan fraviges for kontrakter med meget lav værdi.
Den ordregivende myndighed kan når som helst i løbet af udbudsproceduren anmode
tilbudsgiverne og kandidaterne om at fremlægge en ajourført erklæring eller hele eller en del
af de krævede supplerende dokumenter, hvis dette er nødvendigt for at sikre, at proceduren
gennemføres korrekt.
Den ordregivende myndighed skal  som angivet i udbudsbetingelserne enten 
kræve, at kandidaterne eller de valgte tilbudsgiverne fremlægger ajourførte
supplerende dokumenter  , eller pålægge den antageligt valgte tilbudsgiver at
fremlægge ajourførte supplerende dokumenter forud for afgørelsen om tildeling ,
medmindre den allerede har modtaget dem med henblik på et andet udbud, og
forudsat at dokumenterne stadig er ajour, eller medmindre den vederlagsfrit kan få
adgang til dem i en national database.
 ny
Uanset tredje afsnit kan den ordregivende myndighed i et yderst påtrængende
tilfælde, der følger af en krise, pålægge den tilbudsgiver, hvis tilbud antageligt
udvælges, inden for en rimelig frist efter afgørelsen om tildeling af kontrakten, men
DA 20 DA
inden underskrivelsen af kontrakten, at forelægge den dokumentation, der er
omhandlet i punkt 18.4, på de betingelser, der er fastsat i artikel 164, stk. 6.
Den ordregivende myndighed pålægger økonomiske aktører og i givet fald enheder,
hvis kapacitet den økonomiske aktør agter at basere sig på, samt påtænkte
underleverandører at underskrive en erklæring på tro og love til bekræftelse af, at der
ikke foreligger modstridende erhvervsmæssige interesser, og efter anmodning fra den
ordregivende myndighed, når det er nødvendigt for at forelægge alle relevante
oplysninger.
 2018/1046 (tilpasset)
 ny
18.5. Den ordregivende myndighed kan afhængigt af sin risikovurdering beslutte ikke at
kræve bevis for den økonomiske aktørs rets- og handleevne, økonomiske og finansielle
kapacitet samt tekniske og faglige kapacitet i følgende tilfælde:
a) ved udbud for kontrakter, som EU-institutionerne indgår for egen regning, og
hvis værdi ikke overstiger tærsklerne i artikel 179175, stk. 1
b) ved udbud for kontrakter i forbindelse med foranstaltninger udadtil, hvis værdi
ikke overstiger tærsklerne i artikel 182178, stk. 1
c) ved udbud for kontrakter, der tildeles i overensstemmelse med punkt 11.1,
andet afsnit, litra b) og e), samt litra f), nr. i) og iv), og litra h) og m).
Når den ordregivende myndighed beslutter ikke at kræve bevis for økonomiske aktørers rets-
og handleevne, økonomiske og finansielle kapacitet samt tekniske og faglige kapacitet,
udbetales der ikke forfinansiering.
18.6. En økonomisk aktør kan i givet fald og for en bestemt kontrakt basere sig på andre
enheders kapacitet uanset den juridiske karakter af forbindelserne mellem den økonomiske
aktør selv og disse enheder. Aktøren skal i så fald over for den ordregivende myndighed
bevise, at vedkommende råder over de nødvendige ressourcer til at opfylde kontrakten, ved at
forelægge et tilsagn fra disse enheder herom.
Med hensyn til tekniske og faglige kriterier må en økonomisk aktør dog kun basere sig på
andre enheders kapaciteter, når sidstnævnte skal udføre de bygge- og anlægsarbejder eller
tjenesteydelser, for hvilke der kræves de pågældende kapaciteter.
Såfremt en økonomisk aktør baserer sig på andre enheders kapacitet med hensyn til kriterierne
vedrørende økonomisk og finansiel kapacitet, kan den ordregivende myndighed kræve, at den
økonomiske aktør og de pågældende enheder hæfter solidarisk for kontraktens udførelse.
Den ordregivende myndighed kan kræve oplyst, hvor stor en del af kontrakten tilbudsgiveren
agter at give i underentreprise, og hvem underleverandørerne er.
I forbindelse med bygge- og anlægsarbejder eller tjenesteydelser, der skal leveres ved et
anlæg under den ordregivende myndigheds direkte tilsyn, skal den ordregivende myndighed
kræve, at kontrahenten giver meddelelse om den ordregivende myndighed navn,
kontaktoplysninger og bemyndigede repræsentanter for alle underleverandører, som er
involveret i opfyldelsen af kontrakten.
18.7. Den ordregivende myndighed skal kontrollere, om de enheder, hvis kapacitet den
økonomiske aktør agter at basere sig på,  uanset om de er underleverandører eller ej,  og
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den påtænkte underleverandør opfylder de relevante udvælgelseskriterier, især når
underentreprisen udgør en væsentlig del af kontrakten.
Den ordregivende myndighed skal kræve, at den økonomiske aktør erstatter en enhed eller en
underleverandør, der ikke opfylder et relevant udvælgelseskriterium.
18.8. I forbindelse med bygge- og anlægskontrakter, tjenesteydelseskontrakter eller
monterings- og installationsarbejde under en vareindkøbskontrakt kan den ordregivende
myndighed kræve, at visse centrale opgaver udføres direkte af tilbudsgiveren selv eller, hvis
et tilbud indgives af en sammenslutning af økonomiske aktører, af en deltager i den
pågældende sammenslutning.
18.9. Den ordregivende myndighed må ikke kræve, at en sammenslutning af økonomiske
aktører skal have en bestemt juridisk form, for at de kan afgive et tilbud eller ansøge om
deltagelse, men den valgte sammenslutning kan pålægges at antage en bestemt juridisk form,
når den har fået tildelt kontrakten, hvis sådan omdannelse er nødvendig for, at kontrakten kan
udføres korrekt.
19. Økonomisk og finansiel kapacitet
19.1. For at sikre, at de økonomiske aktører har tilstrækkelig økonomisk og finansiel
kapacitet til at opfylde kontrakten, kan den ordregivende myndighed navnlig kræve, at:
a) de økonomiske aktører har en vis minimumsårsomsætning, herunder en vis
minimumsomsætning inden for det område, som kontrakten dækker
b) de økonomiske aktører fremlægger oplysninger fra deres årsregnskab, der viser
forholdet mellem aktiver og passiver
c) de økonomiske aktører kan demonstrere et tilstrækkeligt niveau af
erhvervsansvarsforsikring.
Med henblik på første afsnit, litra a), må minimumsårsomsætningen ikke være højere end den
dobbelte anslåede årlige værdi af kontrakten, undtagen i behørigt begrundede tilfælde knyttet
til købets art som angivet af den ordregivende myndighed i udbudsdokumenterne.
Med henblik på første afsnit, litra b), skal den ordregivende myndighed i
udbudsdokumenterne angive, hvilke metoder og kriterier der skal anvendes.
19.2. I tilfælde af dynamiske indkøbssystemer skal den maksimale årsomsætning beregnes
på grundlag af den forventede maksimale størrelse af specifikke kontrakter, der skal tildeles
på grundlag af dette system.
19.3. Den ordregivende myndighed skal i udbudsdokumenterne angive, hvilke beviser den
økonomiske aktør skal fremlægge for at påvise sin økonomiske og finansielle kapacitet. De
kan navnlig kræve et eller flere af følgende dokumenter:
a) relevante erklæringer fra en bank eller i givet fald bevis for relevant
erhvervsansvarsforsikring
b) regnskaber eller uddrag heraf for en periode på højst de tre seneste afsluttede
regnskabsår
c) en erklæring om den økonomiske aktørs samlede omsætning og i påkommende
tilfælde omsætningen inden for det område, som kontrakten vedrører, i højst de tre
seneste disponible regnskabsår.
Hvis den økonomiske aktør af en gyldig grund ikke er i stand til at fremlægge den af den
ordregivende myndighed forlangte dokumentation, kan vedkommende godtgøre sin
DA 22 DA
økonomiske og finansielle kapacitet ved hjælp af ethvert andet dokument, som den
ordregivende myndighed finder egnet.
20. Teknisk og faglig kapacitet
20.1. Den ordregivende myndighed skal kontrollere, at kandidater og tilbudsgivere opfylder
mindstekravene i udvælgelseskriterierne vedrørende teknisk og faglig kapacitet i
overensstemmelse med punkt 20.2 til 20.5.  Den ordregivende myndighed vurderer også,
om der foreligger modstridende erhvervsmæssige interesser, jf. punkt 20.6, på grundlag af en
erklæring om modstridende erhvervsmæssige interesser og, hvis det er relevant, den
ordregivende myndigheds anmodning om yderligere oplysninger i henhold til punkt 18.4. 
20.2. Den ordregivende myndighed skal i udbudsdokumenterne angive, hvilke beviser den
økonomiske aktør skal fremlægge for at påvise teknisk og faglig kapacitet. Den kan
 navnlig  kræve et eller flere af følgende dokumenter:
a) for så vidt angår bygge- og anlægsarbejder, varer, der kræver monterings- eller
installationsarbejder, eller tjenesteydelser, oplysninger om, at de personer, der er
ansvarlige for udførelsen, har de nødvendige uddannelsesmæssige og faglige
kvalifikationer og den nødvendige viden, erfaring og ekspertise
b) en liste over følgende:
i) de betydeligste tjenesteydelser eller vareleveringer, der er udført i løbet
af de sidste tre år, med angivelse af beløb, dato og kunder, offentlige eller
private, der på anmodning ledsages af erklæringer udstedt af kunderne
ii) de arbejder, der er udført i løbet af de seneste fem år, ledsaget af
attester for tilfredsstillende udførelse af de betydeligste arbejder
c) en erklæring vedrørende det tekniske udstyr, det værktøj og de faciliteter, der
er til rådighed for den økonomiske aktør til at opfylde en tjenesteydelses- eller
bygge- og anlægskontrakt
d) en beskrivelse af det tekniske udstyr og de midler, der er til rådighed for den
økonomiske aktør til sikring af kvaliteten, samt en beskrivelse af de undersøgelses-
og forskningsfaciliteter, der er til rådighed
e) en reference til de teknikere eller tekniske organer, der er til rådighed for den
økonomiske aktør, især dem, der er ansvarlige for kvalitetskontrollen, uanset om de
direkte hører til den økonomiske aktørs virksomhed eller ej
f) for så vidt angår varer: fremlæggelse af prøver, beskrivelser, autentiske
fotografier eller attester udstedt af officielle kvalitetskontrolinstitutter eller -anstalter,
hvis kompetence er anerkendt, og som attesterer, at varer, der er klart identificeret
ved henvisning til tekniske specifikationer eller standarder, er i overensstemmelse
med disse
g) for så vidt angår bygge- og anlægsarbejder, en erklæring om den økonomiske
aktørs årlige gennemsnitlige antal beskæftigede og antallet af ledere i de sidste tre år
h) en angivelse af den forvaltning af forsyningskæden og de
eftersporingssystemer, som den økonomiske aktør kan anvende ved udførelsen af
kontrakten
i) angivelse af de miljøstyringsforanstaltninger, som den økonomiske aktør kan
anvende ved udførelsen af kontrakten.
DA 23 DA
Med henblik på første afsnit, litra b), nr. i), og hvis det er nødvendigt for at sikre tilstrækkelig
konkurrence, kan den ordregivende myndighed angive, at der vil blive taget hensyn til
dokumentation for levering af relevante varer eller tjenesteydelser, der er leveret eller udført
mere end tre år tidligere.
Med henblik på første afsnit, litra b), nr. ii), og hvis det er nødvendigt for at sikre tilstrækkelig
konkurrence, kan den ordregivende myndighed angive, at der vil blive taget hensyn til
dokumentation for levering af relevante bygge- og anlægsarbejder, der er leveret eller udført
mere end fem år tidligere.
20.3. Hvis de tjenesteydelser eller varer, der skal leveres, er komplekse, eller hvis de
undtagelsesvis skal tjene et særligt formål, kan den tekniske og faglige kapacitet
dokumenteres ved en kontrol foretaget af den ordregivende myndighed eller på dennes vegne
af et kompetent officielt organ i det land, hvor den økonomiske aktør er etableret, med
forbehold af dette organs samtykke. Denne kontrol vedrører den økonomiske aktørs tekniske
kapacitet og produktionskapacitet og om nødvendigt dennes undersøgelses- og
forskningsfaciliteter og de foranstaltninger, denne har truffet til kontrol af kvaliteten.
20.4. Såfremt den ordregivende myndighed kræver fremlæggelse af certifikater udstedt af
uafhængige organer til bekræftelse af, at den økonomiske aktør opfylder bestemte
kvalitetssikringsstandarder, herunder adgang for handicappede, skal de henvise til
kvalitetssikringssystemer, som bygger på de relevante europæiske standardserier, der er
certificeret af godkendte organer. Den ordregivende myndighed skal ligeledes acceptere
anden form for dokumentation for tilsvarende kvalitetssikringsforanstaltninger, hvis den
pågældende økonomiske aktør påviseligt ikke har mulighed for at skaffe sådanne certifikater
inden for den gældende frist af årsager, der ikke kan tilskrives den økonomiske aktør, og
forudsat at den økonomiske aktør beviser, at de foreslåede kvalitetssikringsforanstaltninger
overholder de krævede kvalitetssikringsstandarder.
20.5. Såfremt den ordregivende myndighed kræver fremlæggelse af certifikater udstedt af
uafhængige organer til bekræftelse af, at den økonomiske aktør opfylder bestemte
miljøledelsessystemer eller -standarder, henviser de til EU-ordningen for miljøledelse og
miljørevision eller til andre anerkendte miljøledelsessystemer i henhold til artikel 45 i Europa-
Parlamentets og Rådets forordning (EF) nr. 1221/20096
eller andre miljøledelsesstandarder,
der er baseret på de relevante europæiske eller internationale standarder udstedt af godkendte
organer. Hvis den pågældende økonomiske aktør påviseligt ikke havde adgang til sådanne
certifikater eller ikke havde mulighed for at skaffe dem inden for den gældende frist af
årsager, der ikke kan tilskrives den pågældende økonomiske aktør, accepterer den
ordregivende myndighed ligeledes anden form for dokumentation for tilsvarende
miljøledelsesforanstaltninger, såfremt den økonomiske aktør beviser, at disse foranstaltninger
svarer til dem, der kræves i det gældende miljøledelsessystem eller den gældende
miljøledelsesstandard.
20.6. Den ordregivende myndighed kan konkludere, at en økonomisk aktør ikke har de
krævede erhvervsevner til at udføre kontrakten i overensstemmelse med en passende
kvalitetsstandard, hvis den ordregivende myndighed har fastslået, at den økonomiske aktør
har modstridende  erhvervsmæssige  interesser, som kan påvirke kontraktens opfyldelse i
negativ retning.
6
Europa-Parlamentets og Rådets forordning (EF) nr. 1221/2009 af 25. november 2009 om
organisationers frivillige deltagelse i en fællesskabsordning for miljøledelse og miljørevision (EMAS)
og om ophævelse af forordning (EF) nr. 761/2001 og Kommissionens beslutning 2001/681/EF og
2006/193/EF (EUT L 342 af 22.12.2009, s. 1).
DA 24 DA
21. Tildelingskriterier
21.1. Kvalitetskriterierne kan f.eks. omfatte teknisk værdi, æstetiske og funktionsmæssige
karakteristika, tilgængelighed, udformning for alle brugere, sociale, miljømæssige og
innovative karakteristika, fremstilling, levering og handel eller andre specifikke processer på
et hvilket som helst tidspunkt i bygge- og anlægsarbejdernes, varernes eller tjenesteydelsernes
livscyklus;, organiseringen af  samt kvalifikationer og erhvervserfaring for  de
medarbejdere, der er udpeget til at udføre den pågældende kontrakt,  hvis det tildelte
personales kvalitet kan få en betydelig indflydelse på kontraktudførelsen  kundeservice,
teknisk bistand eller leveringsbetingelser såsom leveringsdato, leveringsprocedure og
leveringstid eller færdiggørelsestid.
21.2. Den ordregivende myndighed skal i udbudsdokumenterne angive, hvordan de relativt
vil vægte de kriterier, der er valgt med henblik på at afgøre, hvilket tilbud der er det
økonomisk mest fordelagtige, undtagen når dette er bestemt på grundlag af laveste pris.
Denne vægtning kan angives som en ramme med et passende maksimalt udsving.
Den relative vægtning af priskriteriet i forhold til andre kriterier må ikke føre til, at
priskriteriet neutraliseres.
Hvis vægtning ikke er mulig af objektive årsager, skal den ordregivende myndighed angive
kriterierne i prioriteret rækkefølge.
21.3. Den ordregivende myndighed kan fastsætte minimumsniveauer for kvaliteten. Tilbud,
som ligger under disse kvalitetsniveauer, skal afvises.
21.4. Beregning af livscyklusomkostninger skal i relevant omfang omfatte en del af eller
alle følgende omkostninger gennem en vares, en tjenesteydelses eller et bygge- og
anlægsarbejdes livscyklus:
a) omkostninger, der afholdes af den ordregivende myndighed eller andre
brugere, såsom:
i) omkostninger i forbindelse med erhvervelse
ii) omkostninger i forbindelse med brug såsom forbrug af energi og andre
ressourcer
iii) omkostninger til vedligeholdelse
iv) omkostninger i forbindelse med bortskaffelse såsom indsamling og
genvinding
b) omkostninger, der henføres til eksterne virkninger på miljøområdet, som er
knyttet til bygge- og anlægsarbejderne, varerne eller tjenesteydelserne i løbet af
livscyklussen, såfremt deres pengemæssige værdi kan bestemmes og verificeres.
21.5. Hvis den ordregivende myndighed vurderer omkostningerne ud fra en beregning af
livscyklusomkostningerne, skal den i udbudsdokumenterne angive, hvilke data tilbudsgiverne
skal fremlægge, og hvilken metode de vil anvende til at bestemme livscyklusomkostningerne
på grundlag af disse data.
Den metode, som anvendes til vurderingen af omkostninger, der henføres til eksterne
virkninger på miljøområdet, skal opfylde alle følgende betingelser:
a) den skal være baseret på objektivt verificerbare og ikkediskriminerende
kriterier
b) den skal være tilgængelig for alle interessenter
DA 25 DA
c) de data, som kræves, kan fremskaffes ved en rimelig indsats af de økonomiske
aktører.
Hvis det er relevant, skal den ordregivende myndighed anvende de obligatoriske fælles
metoder til beregning af livscyklusomkostninger, der er fastsat i EU-retsakter opført i bilag
XIII til direktiv 2014/24/EU.
22. Anvendelse af elektronisk auktioner
22.1. Den ordregivende myndighed kan anvende elektroniske auktioner, hvor der
præsenteres nye og lavere priser og/eller nye værdier for visse elementer i tilbuddene.
Den ordregivende myndighed skal strukturere den elektroniske auktion som en gentagen
elektronisk proces efter den første fuldstændige vurdering af tilbuddene, således at disse kan
klassificeres på grundlag af automatiske vurderingsmetoder.
22.2. Ved offentlige udbud eller begrænsede udbud eller udbud med forhandling kan den
ordregivende myndighed beslutte, at der anvendes en elektronisk auktion inden tildelingen af
en kontrakt, når udbudsdokumenterne kan fastsættes nøjagtigt.
En elektronisk auktion kan anvendes ved fornyet konkurrence mellem parterne i en
rammeaftale som omhandlet i punkt 1.3, andet afsnit, litra b), og ved udbud af kontrakter, som
skal tildeles inden for det dynamiske indkøbssystem, der er omhandlet i punkt 9.
Den elektroniske auktion skal baseres på en af de tildelingsmetoder, der er fastsat i artikel
171167, stk. 4.
22.3. En ordregivende myndighed, der beslutter at anvende en elektronisk auktion, skal
anføre dette i udbudsbekendtgørelsen.
Udbudsdokumenterne skal omfatte følgende:
a) værdierne for de elementer, der holdes en elektronisk auktion over, for så vidt
som disse elementer er kvantificerbare og kan udtrykkes i tal eller procent
b) eventuelle grænser for de værdier, som kan fremlægges, således som de
fremgår af specifikationer af kontraktens genstand
c) de oplysninger, der vil blive stillet til rådighed for tilbudsgiverne under den
elektroniske auktion, og på hvilket tidspunkt de i givet fald stilles til rådighed
d) de oplysninger, der er relevante for afviklingen af den elektroniske auktion,
herunder om den indebærer flere faser, og hvordan den lukkes, jf. punkt 22.7
e) de betingelser, på hvilke tilbudsgiverne kan afgive tilbud, og især de mindste
udsving mellem de tilbud, som i givet fald kræves for at afgive tilbuddet
f) de relevante oplysninger om det elektroniske system, der anvendes, og om
betingelser og tekniske specifikationer for tilslutning.
22.4. Alle tilbudsgivere, der har afgivet antagelige tilbud, skal samtidig og elektronisk
opfordres til at deltage i den elektroniske auktion ved anvendelse af forbindelserne i
overensstemmelse med anvisningerne. I opfordringen til at deltage skal angives
begyndelsesdatoen og -tidspunktet for den elektroniske auktion.
Den elektroniske auktion kan finde sted i flere på hinanden følgende faser. Den elektroniske
auktion må tidligst indledes to arbejdsdage efter afsendelsen af opfordringen til at afgive
tilbud.
22.5. Opfordringen skal ledsages af resultatet af den fulde vurdering af det pågældende
tilbud.
DA 26 DA
Opfordringen skal ligeledes indeholde den matematiske formel, der ved en elektronisk
auktion bestemmer den automatiske omklassificering på grundlag af de nye priser og/eller nye
værdier. I denne formel skal indarbejdes vægtningen af alle de kriterier, der er fastsat med
henblik på at afgøre, hvilket tilbud der er det økonomisk mest fordelagtige, således som
angivet i udbudsdokumenterne. Med henblik herpå skal eventuelle intervaller imidlertid på
forhånd reduceres til en bestemt værdi.
Såfremt alternative tilbud er tilladt, skal der angives en særskilt formel for hver variant.
22.6. I hver fase af den elektroniske auktion skal den ordregivende myndighed omgående og
som et minimum give alle tilbudsgivere tilstrækkelige oplysninger til, at de på et hvilket som
helst tidspunkt kan kende deres plads i rangordenen. Den kan give andre oplysninger om
andre afgivne priser eller værdier, hvis dette er angivet i udbudsbetingelserne, samt på et
hvilket som helst tidspunkt give meddelelse om antallet af deltagere i den specifikke fase af
auktionen. De må imidlertid ikke give oplysning om tilbudsgivernes identitet under
afviklingen af auktionens forskellige faser.
22.7. Den ordregivende myndighed skal afslutte den elektroniske auktion på en eller flere af
følgende måder:
a) på den dato og det tidspunkt, der tidligere er angivet
b) når den ikke modtager flere nye priser eller nye værdier, der imødekommer
kravene vedrørende mindsteudsving, forudsat at den tidligere har angivet den frist,
den vil overholde fra modtagelsen af den sidst afgivne pris eller værdi, inden de
afslutter den elektroniske auktion, eller
c) når det tidligere angivne antal auktionsfaser er afsluttet.
22.8. Efter afslutningen af den elektroniske auktion skal den ordregivende myndighed
tildele kontrakten på baggrund af resultaterne af den elektroniske auktion.
23. Unormalt lave tilbud
23.1. Hvis prisen eller omkostningerne vedrørende en bestemt kontrakt forekommer at være
unormalt lave, skal den ordregivende myndighed skriftligt anmode om de oplysninger om
sammensætningen af den pågældende pris eller de pågældende omkostninger, som den anser
for relevante, og give tilbudsgiveren lejlighed til at fremsætte sine bemærkninger.
Den ordregivende myndighed kan navnlig tage hensyn til bemærkninger vedrørende:
a) besparelser i forbindelse med produktionsmetoden, den måde,
tjenesteydelserne udføres på, eller byggemetoden
b) de anvendte tekniske løsninger eller tilbudsgiverens usædvanligt gunstige
betingelser
c) tilbuddets originalitet
d) tilbudsgiverens overholdelse af gældende forpligtelser inden for miljø-, social-
og arbejdsmarkedslovgivning
e) underleverandørernes overholdelse af gældende forpligtelser inden for miljø-,
social- og arbejdsmarkedslovgivning
f) muligheden for eventuel statsstøtte til tilbudsgiveren under overholdelse af
relevante regler.
DA 27 DA
23.2. Den ordregivende myndighed må kun afvise tilbuddet, hvis den foreslåede lave pris
eller de foreslåede lave omkostninger ikke på tilfredsstillende måde kan begrundes ud fra den
fremlagte dokumentation.
Den ordregivende myndighed skal afvise tilbuddet, hvis den har fastslået, at det er unormalt
lavt, fordi det ikke er i overensstemmelse med de gældende forpligtelser inden for miljø-,
social- og arbejdsmarkedslovgivning.
23.3. Hvis den ordregivende myndighed fastslår, at et tilbud er unormalt lavt, fordi
tilbudsgiveren har modtaget statsstøtte, kan tilbuddet kun afvises med denne begrundelse
alene, hvis tilbudsgiveren inden for en tilstrækkelig frist, som fastsættes af den ordregivende
myndighed, ikke kan godtgøre, at den pågældende støtte var forenelig med det indre marked
som omhandlet i artikel 107 i TEUF.
24. Tidsfrister for modtagelse af tilbud og ansøgninger om deltagelse
24.1. Når tilbud kun kan udarbejdes efter et besøg på stedet eller efter gennemsyn på stedet
af bilagsmateriale til udbudsdokumenterne, skal fristerne være længere end de
minimumsfrister, der er fastsat i dette punkt.
Fristerne forlænges med fem dage i følgende tilfælde:
a) den ordregivende myndighed tilbyder ikke direkte og vederlagsfri elektronisk
adgang til udbudsdokumenterne
b) udbudsbekendtgørelsen er offentliggjort i overensstemmelse med punkt 4.2,
litra b).
24.2. Ved offentlige udbud skal fristen for modtagelse af tilbud være mindst 37 dage regnet
fra datoen for afsendelsen af udbudsbekendtgørelsen.
24.3. Ved begrænsede udbud, konkurrencepræget dialog, konkurrenceudbud med
forhandling, i dynamiske indkøbssystemer og i innovationspartnerskaber skal fristen for
modtagelse af ansøgninger om deltagelse være mindst 32 dage regnet fra datoen for
afsendelsen af udbudsbekendtgørelsen.  I et dynamisk indkøbssystem gælder der ikke
yderligere frister for modtagelse af ansøgninger om deltagelse, når først opfordringen til at
afgive tilbud for det første specifikke udbud under det dynamiske indkøbssystem er sendt. 
24.4. Ved begrænsede udbud og konkurrenceudbud med forhandling skal fristen for
modtagelse af tilbud være mindst 30 dage regnet fra datoen for afsendelsen af opfordringen til
at afgive tilbud.
24.5. I dynamiske indkøbssystemer er fristen for modtagelse af tilbud mindst 10 dage regnet
fra datoen for afsendelsen af opfordringen til at afgive tilbud.
24.6. Ved udbud efter indkaldelse af interessetilkendegivelser som omhandlet i punkt 13.1
skal fristen være:
a) mindst 10 dage regnet fra datoen for afsendelsen af opfordringen til at afgive
tilbud, når der er tale om den procedure, der er omhandlet i punkt 13.1, litra a), og
punkt 13.3, litra b), nr. i)
b) mindst 10 dage for modtagelse af ansøgninger om deltagelse og mindst 10
dage for modtagelse af tilbud, når der er tale om den procedure i to faser, der er
omhandlet i punkt 13.3, litra b), nr. ii).
24.7. Ved offentlige eller begrænsede udbud kan den ordregivende myndighed reducere
fristen for modtagelse af tilbud med fem dage, hvis den accepterer, at tilbud kan indgives via
elektroniske midler.
DA 28 DA
25. Adgang til udbudsdokumenter og frist for fremlæggelse af yderligere oplysninger
25.1. Den ordregivende myndighed skal give vederlagsfri direkte elektronisk adgang til
udbudsdokumenterne fra datoen for udbudsbekendtgørelsens offentliggørelse eller, for så vidt
angår udbud uden forudgående offentliggørelse eller som omhandlet i punkt 13, fra datoen for
afsendelsen af opfordringen til at afgive tilbud.
I behørigt begrundede tilfælde kan den ordregivende myndighed overføre
udbudsdokumenterne på andre nærmere fastsatte måder, hvis direkte elektronisk adgang ikke
er mulig af tekniske årsager, eller hvis udbudsdokumenterne indeholder fortrolige
oplysninger. I sådanne tilfælde gælder punkt 24.1, andet afsnit, undtagen i hastetilfælde som
omhandlet i punkt 26.1.
Den ordregivende myndighed kan pålægge økonomiske aktører krav om beskyttelse af
fortrolige oplysninger i udbudsdokumenterne. Den skal give meddelelse om sådanne krav
samt om, hvordan der kan opnås adgang til de pågældende udbudsdokumenter.
25.2. Den ordregivende myndighed skal så hurtigt som muligt meddele supplerende
oplysninger med tilknytning til udbudsdokumenterne samtidigt og skriftligt til alle
interesserede økonomiske aktører.
Den ordregivende myndighed skal ikke være forpligtet til at besvare anmodninger om
supplerende oplysninger, som er indgivet mindre end seks arbejdsdage inden udløbet af
fristen for modtagelse af tilbud.
25.3. Den ordregivende myndighed skal forlænge fristen for modtagelse af tilbud, hvis:
a) den ikke har meddelt supplerende oplysninger senest seks dage inden udløbet
af fristen for modtagelse af tilbud, selv om den økonomiske aktør har anmodet om
dem i tide
b) hvis de foretager væsentlige ændringer i udbudsdokumenterne.
26. Frister i hastetilfælde
26.1. Når det i behørigt begrundede hastetilfælde er umuligt at overholde de
minimumsfrister, der er fastsat i punkt 24.2 og 24.3, i forbindelse med offentlige eller
begrænsede udbud, kan den ordregivende myndighed fastsætte:
a) en frist for modtagelse af ansøgninger om deltagelse eller tilbud ved offentlige
udbud, der ikke er kortere end 15 dage regnet fra datoen for afsendelsen af
udbudsbekendtgørelsen
b) en frist for modtagelse af tilbud ved begrænsede udbud, der ikke er kortere end
10 dage regnet fra datoen for afsendelsen af opfordringen til at afgive tilbud.
26.2. I hastetilfælde er den i punkt 25.2, første afsnit, og punkt 25.3, litra a), fastsatte frist
fire dage.
27. Elektroniske kataloger
27.1. Hvis der kræves anvendelse af elektroniske kommunikationsmidler, kan den
ordregivende myndighed kræve, at tilbuddene indgives i form af et elektronisk katalog, eller
at de omfatter et elektronisk katalog.
27.2. Hvis det accepteres eller kræves, at tilbuddene udformes i form af elektroniske
kataloger, skal den ordregivende myndighed:
a) angive dette i udbudsbekendtgørelsen
DA 29 DA
b) i udbudsdokumenterne præcisere alle de nødvendige oplysninger vedrørende
formatet, det anvendte elektroniske udstyr samt de tekniske ordninger og
specifikationer for kataloget.
27.3. Hvis der er indgået en rammeaftale med flere kontrahenter efter afgivelsen af tilbud
via elektroniske kataloger, kan den ordregivende myndighed bestemme, at den fornyede
konkurrence i forbindelse med specifikke kontrakter skal finde sted på basis af opdaterede
kataloger og ved anvendelse af en af følgende metoder:
a) den ordregivende myndighed opfordrer kontrahenter til at indgive deres
elektroniske kataloger igen, således at de er tilpasset kravene i den pågældende
specifikke kontrakt
b) den ordregivende myndighed underretter kontrahenterne om, at den planlægger
at indsamle de oplysninger fra de allerede fremsendte elektroniske kataloger, der er
nødvendige for at kunne afgive tilbud, der er tilpasset kravene i den pågældende
specifikke kontrakt, forudsat at anvendelsen af denne metode er blevet meddelt i
udbudsdokumenterne for rammeaftalen.
27.4. Når metoden omhandlet i punkt 27.3, litra b), anvendes, skal den ordregivende
myndighed give kontrahenterne meddelelse om datoen og tidspunktet for, hvornår den
påtænker at indsamle de oplysninger, der er nødvendige for at afgive tilbud, der er tilpasset
kravene i den pågældende specifikke kontrakt, og give kontrahenterne mulighed for at afvise
denne indsamling af oplysninger.
Den ordregivende myndighed afsætter en passende periode mellem meddelelsen og den
faktiske indsamling af oplysninger.
Inden tildeling af den specifikke kontrakt skal den ordregivende myndighed fremlægge de
indsamlede oplysninger for den pågældende kontrahent og dermed give denne mulighed for at
anfægte eller bekræfte, at det således afgivne tilbud ikke indeholder materielle fejl.
 ny
27.5. De ordregivende myndigheder kan tildele kontrakter baseret på et dynamisk
indkøbssystem ved at kræve, at tilbud indgives i form af et elektronisk katalog.
De ordregivende myndigheder kan også tildele kontrakter baseret på et dynamisk
indkøbssystem ved at underrette kandidaterne om, at de planlægger at indsamle de
oplysninger fra de allerede fremsendte elektroniske kataloger, der er nødvendige for at kunne
afgive tilbud, der er tilpasset kravene i den pågældende specifikke kontrakt.
 2018/1046 (tilpasset)
 ny
28. Åbning af tilbud og ansøgninger om deltagelse
28.1. Ved offentlige udbud må bemyndigede repræsentanter for tilbudsgiverne være til stede
ved åbningen af tilbuddene  fysisk eller, hvis det er fastsat i udbudsdokumenterne, via
videokonference .
28.2. For kontrakter med en værdi svarende til eller over tærsklerne omhandlet i artikel
179175, stk. 1, skal den ansvarlige anvisningsberettigede udpege et særligt udvalg til at åbne
DA 30 DA
tilbuddene. Den anvisningsberettigede kan på grundlag af en risikoanalyse fravige denne
forpligtelse, når der iværksættes en fornyet konkurrence under en rammeaftale,  for
specifikke udbud baseret på et dynamisk indkøbssystem  og i de tilfælde, der er omhandlet i
punkt 11.1, andet afsnit, med undtagelse af nævnte afsnits litra d) og g).
Åbningsudvalget skal bestå af mindst to personer, der repræsenterer mindst to organisatoriske
afdelinger i den pågældende EU-institution, som ikke er hierarkisk forbundet med hinanden.
For at undgå enhver interessekonflikt skal disse personer være omfattet af forpligtelserne i
artikel 61.
I de repræsentationer eller lokale enheder, der er omhandlet i artikel 154150, eller som er
isoleret i en medlemsstat, skal der, hvis der ikke findes særskilte afdelinger, ikke stilles krav
om organisatoriske afdelinger uden indbyrdes hierarkiske forbindelser.
28.3. Ved en udbudsprocedure, der iværksættes på et interinstitutionelt grundlag, udpeges
åbningsudvalget af den ansvarlige anvisningsberettigede fra den EU-institution, som er
ansvarlig for udbudsproceduren.
28.4. Den ordregivende myndighed skal på relevant vis kontrollere og sikre integriteten af
det oprindelige tilbud, herunder tilbudsprisen og beviset for dato og tidspunkt for modtagelse,
jf. artikel 153149, stk. 3 og 5.
28.5. Ved offentlige udbud, hvor kontrakten tildeles på grundlag af laveste pris eller laveste
omkostninger i overensstemmelse med artikel 171167, stk. 4, skal de priser, der er angivet i
de tilbud, der opfylder betingelserne, læses højt.
28.6. Den skriftlige registrering af åbningen af de modtagne tilbud i form af en protokol skal
underskrives af den eller de personer, der er ansvarlige for åbningen, eller af medlemmerne af
åbningsudvalget. I protokollen skal det angives, hvilke tilbud der opfylder henholdsvis ikke
opfylder artikel 153149, og der skal gives en begrundelse for de tilfælde, hvor et tilbud afvises
i overensstemmelse med finansforordningens artikel 172168, stk. 4. Protokollen kan
underskrives i et elektronisk system, forudsat at underskriveren kan identificeres med
tilstrækkelig sikkerhed.
29. Evaluering af tilbud og ansøgninger om deltagelse
29.1. Den ansvarlige anvisningsberettigede kan beslutte, at evalueringsudvalget kun skal
evaluere og rangordne tilbuddene på grundlag af tildelingskriterierne, og at udelukkelses- og
udvælgelseskriterierne skal evalueres på anden passende måde, som sikrer, at der ikke er
interessekonflikter.
29.2. Ved en udbudsprocedure, der iværksættes på et interinstitutionelt grundlag, udpeges
evalueringsudvalget af den ansvarlige anvisningsberettigede fra den EU-institution, som er
ansvarlig for udbudsproceduren. Evalueringsudvalgets sammensætning skal så vidt muligt
afspejle udbudsprocedurens interinstitutionelle karakter.
29.3. Ansøgninger om deltagelse og tilbud, der er egnede i henhold til punkt 11.2, og som
hverken er ukorrekte i henhold til punkt 12.2 eller uacceptable i henhold til punkt 12.3, skal
anses for antagelige.
30. Resultatet af evalueringen samt tildelingsafgørelse
30.1. Evalueringen skal resultere i en evalueringsrapport, der indeholder forslaget til
tildeling af kontrakten. Evalueringsrapporten skal dateres og underskrives af den eller de
personer, der har foretaget evalueringen, eller af medlemmerne af evalueringsudvalget.
Rapporten kan underskrives i et elektronisk system, forudsat at underskriveren kan
identificeres med tilstrækkelig sikkerhed.
DA 31 DA
Hvis evalueringsudvalget ikke fik pålagt ansvaret for at efterprøve tilbuddene på grundlag af
udelukkelses- og udvælgelseskriterierne, skal evalueringsrapporten også underskrives af de
personer, som den ansvarlige anvisningsberettigede pålagde denne opgave.
30.2. Evalueringsrapporten skal indeholde:
a) navn og adresse på den ordregivende myndighed  (hvis det drejer sig om
interinstitutionelle eller fælles udbud — alene adressen på den ledende ordregivende
myndighed)  og genstanden for og værdien af kontrakten eller genstanden for og
den maksimale værdi af rammeaftalen
b) navnene på de afviste kandidater eller tilbudsgivere og begrundelsen for, at de
er blevet afvist, under henvisning til  adgang til udbud  de tilfælde, der er
omhandlet i artikel 144141, stk. 1, eller til udvælgelseskriterierne
c) henvisninger til de afviste tilbud og begrundelsen for, at de er blevet afvist,
under henvisning til et af følgende:
i) manglende opfyldelse af minimumskravene, jf. punkt 171167, stk. 1,
litra a)
ii) manglende opfyldelse af minimumsniveauerne for kvaliteten, jf. punkt
21.3
iii) tilbuddet anses for unormalt lavt, jf. punkt 23
d) navnene på de valgte kandidater eller tilbudsgivere og begrundelsen for, at de
er blevet valgt
e) navnene på tilbudsgiverne, der skal rangordnes, sammen med de opnåede point
og begrundelserne herfor
f) navnene på de foreslåede kandidater eller udvalgte tilbudsgivere og
begrundelsen for dette valg
g) hvis det er kendt, oplysning om, hvor stor en del af kontrakten eller
rammeaftalen den foreslåede kontrahent agter at give i underentreprise til
tredjeparter.
30.3. Den ordregivende myndighed skal derefter træffe sin tildelingsafgørelse, der skal
indeholde mindst følgende oplysninger:
a) en godkendelse af evalueringsrapporten, der indeholder alle de i punkt 30.2
anførte oplysninger, suppleret af følgende:
i) navnet på den valgte tilbudsgiver og begrundelsen for dette valg under
henvisning til de på forhånd meddelte udvælgelses- og tildelingskriterier,
herunder i givet fald begrundelsen for ikke at følge henstillingen i
evalueringsrapporten
ii) i forbindelse med udbud med forhandling uden forudgående
offentliggørelse, konkurrenceudbud med forhandling eller konkurrencepræget
dialog, oplysning om de omstændigheder, der er omhandlet i punkt 11, 12 og
4039, som begrunder anvendelsen heraf
b) i givet fald begrundelsen for, at den ordregivende myndighed har besluttet ikke
at tildele en kontrakt.
30.4. Den anvisningsberettigede kan samle indholdet af evalueringsrapporten og
tildelingsafgørelsen i et enkelt dokument og underskrive dette i følgende tilfælde:
DA 32 DA
a) for udbud under tærsklerne omhandlet i artikel 179175, stk. 1, hvis der kun er
modtaget et enkelt tilbud
b) når der iværksættes en fornyet konkurrence under en rammeaftale, for hvilken
der ikke er udnævnt et evalueringsudvalg
c) for tilfælde som omhandlet i punkt 11.1, andet afsnit, litra c) og e), samt litra
f), nr. i) og iii), og litra h),  og m),  i hvilke der ikke er udnævnt et
evalueringsudvalg.
30.5. Ved den interinstitutionelle udbudsprocedure træffes den i punkt 30.3 omhandlede
afgørelse af den ordregivende myndighed, der er ansvarlig for udbudsproceduren.
31. Information til kandidater og tilbudsgivere
31.1. Den ordregivende myndighed skal samtidig og enkeltvis give alle kandidater eller
tilbudsgivere elektronisk meddelelse om resultatet af udbuddet, så snart som muligt efter en af
følgende faser:
a) åbningsfasen i tilfælde, der er omhandlet i artikel 172168, stk. 3
b) når der er truffet afgørelse på grundlag af udelukkelses- og
udvælgelseskriterierne i udbudsprocedurer i to særskilte faser
c) når tildelingsafgørelsen træffes.
I hvert enkelt tilfælde skal den ordregivende myndighed angive grundene til, at ansøgningen
om deltagelse eller tilbuddet er blevet afvist, og de retsmidler, der er til rådighed.
Når den ordregivende myndighed giver tilbudsgiveren meddelelse om, at den har valgt denne,
skal den understrege, at den meddelte afgørelse ikke udgør en forpligtelse fra den
ordregivende myndigheds side.
 ny
I de i litra a) nævnte tilfælde underrettes alene den tilbudsgiver, der berøres direkte af
afgørelsen. I de i litra b) nævnte tilfælde sendes underretningen om den afgørelse, der er
truffet på grundlag af udelukkelses- og udvælgelseskriterierne i et dynamisk indkøbssystem,
individuelt til de berørte ansøgere.
 2018/1046
31.2. Hurtigst muligt, men senest 15 dage efter modtagelsen af en skriftlig anmodning
herom meddeler den ordregivende myndighed de oplysninger, der er omhandlet i artikel
174170, stk. 3. Når den ordregivende myndighed tildeler kontrakter for egen regning, skal den
benytte elektroniske kommunikationsmidler. Tilbudsgiveren kan ligeledes benytte
elektroniske kommunikationsmidler til fremsendelse af anmodningen.
31.3. Når den ordregivende myndighed benytter elektroniske kommunikationsmidler, anses
oplysningerne for at være modtaget af kandidaterne eller tilbudsgiverne, hvis den
ordregivende myndighed kan bevise, at den har sendt disse til den elektroniske adresse, der er
omhandlet i tilbuddet eller ansøgningen om deltagelse.
I så fald anses oplysningerne for modtaget af kandidaten eller tilbudsgiveren på den dato, hvor
den ordregivende myndighed har afsendt dem.
DA 33 DA
KAPITEL 2
Bestemmelser vedrørende kontrakter indgået af EU-institutioner for egen regning
32. Indkøbscentral
32.1. En indkøbscentral kan fungere som:
a) grossist, der køber, oplagrer og videresælger varer og tjenesteydelser til andre
ordregivende myndigheder
b) formidler, der tildeler rammeaftaler eller anvender dynamiske
indkøbssystemer, der kan benyttes af andre ordregivende myndigheder som anført i
den oprindelige bekendtgørelse.
32.2. Indkøbscentralen skal gennemføre alle udbudsprocedurer ved hjælp af elektroniske
kommunikationsmidler.
33. Delkontrakter
33.1. Når det er hensigtsmæssigt, teknisk muligt og omkostningseffektivt, skal kontrakter
tildeles i form af separate delkontrakter under den samme procedure.
33.2. Når genstanden for en kontrakt er opdelt i flere partier, som er genstand for hver sin
delkontrakt, skal den samlede værdi af alle delkontrakterne tages i betragtning ved den
samlede vurdering af, om kontraktens værdi ligger under eller over den relevante tærskel.
Hvis alle delkontrakternes samlede værdi svarer til eller ligger over tærsklerne omhandlet i
artikel 179175, stk. 1, finder bestemmelserne i artikel 167163, stk. 1, og artikel 168164 og
169165 anvendelse på hver enkelt delkontrakt.
33.3. Når en kontrakt skal tildeles i form af separate delkontrakter, evalueres tilbuddene
enkeltvis for hver delkontrakt. Hvis flere delkontrakter tildeles den samme tilbudsgiver, kan
der indgås en enkelt kontrakt, som dækker alle disse delkontrakter.
 ny
34. Anvendelse af flere leverandører
34.1. Udbud med flere leverandører må kun bruges, hvis det er nødvendigt for at
undgå overdreven afhængighed af en enkelt leverandør af kritiske varer eller
tjenester, eller hvis det er nødvendigt at råde over identiske eller næsten identiske
tjenester, der udføres sideløbende af forskellige kontrahenter.
34.2 Ved udbud med anvendelse af flere leverandører tildeles kontrakterne inden for
samme procedure. Den samlede værdi af alle påtænkte kontrakter med identisk eller
næsten identisk genstand skal tages i betragtning ved den samlede vurdering af
værdien i forhold til den gældende tærskelværdi.
Hvis den samlede værdi af alle de kontrakter, der skal tildeles, svarer til eller ligger
over tærsklerne omhandlet i artikel 179, stk. 1, finder bestemmelserne i artikel 167,
stk. 1, og artikel 168 og 169 anvendelse på hver enkelt kontrakt.
34.3 Den ordregivende myndighed angiver i udbudsdokumenterne det
maksimale antal kontrakter, der tildeles. Kontrakter, der følger af et udbud med
anvendelse af flere leverandører, tildeles efter rangorden som omhandlet i
punkt 30.2, litra e), og skal også underskrives i denne rækkefølge, medmindre
der foreligger behørigt begrundede årsager.
DA 34 DA
 2018/1046
 ny
3534. Bestemmelser om vurderingen af værdien af kontrakten
3534.1. Den ordregivende myndighed skal anslå værdien af en kontrakt  med henblik
på at fastlægge de gældende offentliggørelsesforanstaltninger, jf. artikel 167, stk. 1 og 2, og
vælge udbudsproceduren,  på grundlag af det samlede beløb, der skal betales, herunder
enhver form for optioner og eventuelle forlængelser.
Dette skøn skal foretages senest, når den ordregivende myndighed iværksætter
udbudsproceduren.
3534.2. I forbindelse med rammeaftaler og dynamiske indkøbssystemer skal der tages
hensyn til den anslåede maksimumsværdi af alle de kontrakter, der forventes tildelt inden for
rammeaftalens eller det dynamiske indkøbssystems varighed.
Den værdi, der skal tages hensyn til i forbindelse med innovationspartnerskaber, er den
højeste anslåede værdi eksklusive moms af de forsknings- og udviklingsaktiviteter, der
forventes at finde sted i alle faser af det pågældende partnerskab, og af alle bygge- og
anlægsarbejder, varer eller tjenesteydelser, der forventes indkøbt ved partnerskabets ophør.
Hvis den ordregivende myndighed forudser priser eller betalinger til kandidater eller
tilbudsgivere, skal den tage hensyn hertil ved beregning af kontraktens anslåede værdi.
3534.3. Når det drejer sig om tjenesteydelseskontrakter, skal der tages hensyn til
følgende:
a) for så vidt angår forsikringer: den præmie, der skal betales, og andre former for
vederlag
b) for så vidt angår banktjenesteydelser og andre finansielle tjenesteydelser:
honorarer, provisioner, renter og andre former for vederlag
c) for så vidt angår kontrakter, der indebærer projektering: honorarer, provisioner
og andre former for vederlag.
3534.4. For tjenesteydelseskontrakter, hvori der ikke er angivet en samlet værdi, eller
vareindkøbskontrakter om leasing eller leje med eller uden forkøbsret af varer, er
beregningsgrundlaget for kontraktens anslåede værdi:
a) når der er tale om tidsbegrænsede kontrakter:
i) på grundlag af den samlede værdi for hele kontraktperioden, forudsat at
denne ikke overstiger henholdsvis 48 måneder for tjenesteydelser eller 12
måneder for vareindkøb
ii) på grundlag af den samlede værdi inklusive varernes anslåede
restværdi, når det drejer sig om indkøbskontrakter med en varighed på over 12
måneder
b) når der er tale om tidsubegrænsede kontrakter eller, for tjenesteydelsers
vedkommende, kontrakter med en varighed på over 48 måneder: på grundlag af den
månedlige værdi multipliceret med 48.
3534.5. Ved tjenesteydelses- og vareindkøbskontrakter, der tildeles med regelmæssige
mellemrum, eller som skal fornyes inden for en bestemt periode, skal beregningsgrundlaget
for kontraktens anslåede værdi være:
DA 35 DA
a) den samlede faktiske værdi af lignende successive kontrakter, der er tildelt i
løbet af de foregående 12 måneder eller det foregående regnskabsår, så vidt muligt
korrigeret for at tage hensyn til forventede ændringer i mængde eller værdi i løbet af
de 12 måneder, der følger efter indgåelsen af den oprindelige kontrakt
b) den samlede anslåede værdi af lignende successive kontrakter, der er tildelt i
løbet af regnskabsåret.
3534.6. Ved bygge- og anlægskontrakter skal der foruden værdien af bygge- og
anlægsarbejderne tages hensyn til den samlede anslåede værdi af de til arbejdets udførelse
nødvendige materialer og ydelser, som den ordregivende myndighed stiller til rådighed for
kontrahenten.
3534.7. Ved koncessionskontrakter er værdien koncessionshaverens samlede anslåede
omsætning i kontraktperioden.
Værdien skal beregnes ved anvendelse af den objektive metode, der er anført i
udbudsdokumenterne under hensyntagen til især:
a) indtægterne fra betaling af gebyrer og bøder fra brugerne af bygge- og
anlægsarbejderne eller tjenesteydelserne ud over dem, der opkræves på vegne af den
ordregivende myndighed
b) værdien af bevillinger eller andre finansielle fordele fra tredjemand for
udførelsen af koncessionen
c) indtægterne fra salg af aktiver, der er en del af koncessionen
d) værdien af de varer og ydelser, som den ordregivende myndighed stiller til
rådighed for koncessionshaveren, forudsat at de er nødvendige for udførelsen af
bygge- og anlægsarbejderne eller tjenesteydelserne
e) betalinger til kandidater eller tilbudsgivere.
3635. Standstillperiode inden underskrivelse af kontrakten
3635.1. Standstillperioden løber fra en af følgende datoer:
a) fra dagen efter den dag, hvor der samtidig blev sendt elektronisk meddelelse til
de valgte og de afviste tilbudsgivere
b) når kontrakten eller rammeaftalen tildeles i henhold til punkt 11.1, andet afsnit,
litra b), fra dagen efter den dag, hvor bekendtgørelsen omhandlet i punkt 2.4 er
blevet offentliggjort i Den Europæiske Unions Tidende.
I givet fald kan den ordregivende myndighed suspendere underskrivelsen af kontrakten med
henblik på supplerende undersøgelser, hvis de anmodninger eller kommentarer, som afviste
eller forbigåede kandidater eller tilbudsgivere fremsætter, eller enhver anden relevant
oplysning, som modtages i løbet af den periode, der er fastsat i artikel 179175, stk. 3, taler
herfor. I tilfælde af suspension informeres alle kandidater eller tilbudsgivere herom senest tre
arbejdsdage efter afgørelsen om suspension.
Hvis kontrakten eller rammeaftalen ikke kan underskrives med den tilbudsgiver, som det var
påtænkt at vælge, kan den ordregivende myndighed tildele den til den næstbedste
tilbudsgiver.
3635.2. Fristen i punkt 3635.1 finder ikke anvendelse i følgende tilfælde:
a) ved udbud, hvor kun en enkelt tilbudsgiver har afgivet tilbud
b) ved specifikke kontrakter baseret på en rammeaftale
DA 36 DA
c) ved dynamiske indkøbssystemer
d) ved udbud med forhandling uden forudgående offentliggørelse som omhandlet
i punkt 11 med undtagelse af kontrakter, der tildeles efter punkt 11.1, andet afsnit,
litra b).
KAPITEL 3
Udbud i forbindelse med foranstaltninger udadtil
3736. Særlige bestemmelser om tærskler og nærmere regler for tildeling af
indkøbskontrakter i forbindelse med foranstaltninger udadtil
Punkt 2 med undtagelse af punkt 2.5, punkt 3, 4 og 6, punkt 12.1, litra a) og c)-f), punkt 12.4,
punkt 13.3, punkt 14 og 15, punkt 17.43-17.87, punkt 20.4 og 23.3, punkt 24, punkt 25.2 og
25.3 samt punkt 26, 28 og 29 med undtagelse af punkt 29.3 finder ikke anvendelse på
offentlige kontrakter, som indgås af ordregivende myndigheder som omhandlet i artikel
182178, stk. 2, eller på deres vegne. Punkt 32, 33 og 3534 finder ikke anvendelse på udbud i
forbindelse med foranstaltninger udadtil. Punkt 3635 finder anvendelse på udbud i forbindelse
med foranstaltninger udadtil. Med henblik på punkt 3635.1, andet afsnit, er standstillperiodens
varighed den, der er fastsat i artikel 182178, stk. 1.
Kommissionen skal træffe afgørelse om gennemførelsen af bestemmelserne om udbud i dette
kapitel, herunder for så vidt angår hensigtsmæssig kontrol, der iværksættes af den ansvarlige
anvisningsberettigede, når Kommissionen ikke er den ordregivende myndighed.
3837. Offentliggørelse
3837.1. Såfremt der offentliggøres en forhåndsmeddelelse om indkaldelse af tilbud ved
begrænset udbud eller offentligt udbud som omhandlet i henholdsvis litra a) og b) i punkt
3938.1, skal denne sendes elektronisk til Publikationskontoret så hurtigt som muligt.
3837.2. Bekendtgørelsen sendes, når kontrakten er underskrevet, undtagen når
kontrakten, hvis det stadig er nødvendigt, er erklæret hemmelig, eller når gennemførelsen af
kontrakten skal ledsages af særlige sikkerhedsforanstaltninger, eller når beskyttelsen af
Unionens eller modtagerlandets væsentlige interesser kræver det, og når det ikke anses for at
være hensigtsmæssigt at offentliggøre bekendtgørelsen.
3938. Tærskler og procedurer
3938.1. Udbudsprocedurerne i forbindelse med foranstaltninger udadtil skal være som
følger:
a) begrænset udbud, jf. artikel 168164, stk. 1, litra b)
b) offentligt udbud, jf. artikel 168164, stk. 1, litra a)
c) lokalt offentligt udbud
d) forenklet procedure.
3938.2. Tærsklerne for udbudsprocedurer skal være som følger:
a) offentlige udbud eller begrænsede udbud kan anvendes ved:
i) tjenesteydelses- og vareindkøbskontrakter og koncessionskontrakter om
tjenesteydelser til en værdi af mindst 300000 EUR
ii) bygge- og anlægskontrakter og koncessionskontrakter om bygge- og
anlægsarbejder til en værdi af mindst 5000000 EUR
DA 37 DA
b) lokale offentlige udbud kan anvendes ved:
i) vareindkøbskontrakter til en værdi af mindst 100000 EUR og under
300000 EUR
ii) bygge- og anlægskontrakter og koncessionskontrakter om bygge- og
anlægsarbejder til en værdi af mindst 300000 EUR og under 5000000 EUR
c) den forenklede procedure kan anvendes ved:
i) tjenesteydelseskontrakter, koncessionskontrakter om tjenesteydelser,
bygge- og anlægskontrakter og koncessionskontrakter om bygge- og
anlægsarbejder til en værdi af under 300000 EUR
ii) vareindkøbskontrakter til en værdi af under 100000 EUR
d) kontrakter til en værdi under eller svarende til 20000 EUR kan indgås efter
indhentning af blot et enkelt tilbud
e) betaling af beløb på under eller svarende til 2500 EUR kan ske som simpel
betaling i henhold til forelagte fakturaer uden forudgående accept af et tilbud.
3938.3. Ved begrænsede udbud i henhold til punkt 3938.1, litra a), skal det i
udbudsbekendtgørelsen oplyses, hvor mange kandidater der vil blive opfordret til at afgive
tilbud. For tjenesteydelseskontrakter skal mindst fire kandidater opfordres til at afgive tilbud.
Antallet af kandidater, der får mulighed for at afgive tilbud, skal være tilstrækkeligt til at sikre
reel konkurrence.
Listen over valgte kandidater offentliggøres på Kommissionens websted.
Hvis antallet af kandidater, som opfylder udvælgelseskriterierne eller kriterierne med hensyn
til minimale kapacitetsniveauer, er mindre end minimumsantallet, kan den ordregivende
myndighed nøjes med at opfordre de kandidater, som opfylder kriterierne for afgivelse af
tilbud, til at afgive tilbud.
3938.4. I forbindelse med lokale offentlige udbud som omhandlet i punkt 3938.1, litra
c), skal udbudsbekendtgørelsen som minimum offentliggøres i modtagerstatens statstidende
eller en tilsvarende publikation for lokale opfordringer til at afgive tilbud.
3938.5. I forbindelse med den forenklede procedure som omhandlet i punkt 3938.1,
litra d), skal den ordregivende myndighed udarbejde en liste med mindst tre tilbudsgivere
efter eget valg, der ikke offentliggøres.
Tilbudsgivere i forbindelse med den forenklede procedure kan vælges fra en liste over
leverandører som omhandlet i punkt 13.1, litra b), der er offentliggjort i en meddelelse om
indkaldelse af interessetilkendegivelser.
Hvis den ordregivende myndighed efter høring af tilbudsgiverne kun modtager et enkelt
tilbud, som er administrativt og teknisk gyldigt, kan kontrakten indgås, hvis
tildelingskriterierne er overholdt.
3938.6. Når der er tale om juridiske tjenesteydelser, der ikke er omfattet af punkt 11.1,
andet afsnit, litra h), kan den ordregivende myndighed anvende den forenklede procedure
uanset kontraktens anslåede værdi.
4039. Udbud med forhandling ved tjenesteydelseskontrakter, vareindkøbskontrakter
og bygge- og anlægskontrakter
4039.1. Den ordregivende myndighed kan benytte udbud med forhandling på grundlag
af et enkelt tilbud i følgende tilfælde:
DA 38 DA
a) når leveringen af tjenesteydelserne overdrages til offentlige organer eller til
institutioner eller foreninger, der arbejder uden fortjeneste for øje, og det drejer sig
om foranstaltninger, der er af institutionel karakter, eller som går ud på at yde social
bistand til visse befolkningsgrupper
b) når udbudsproceduren ikke har givet resultat, dvs. at alle indkomne tilbud har
været uantagelige med hensyn til kvalitet og/eller pris, i hvilket tilfælde den
ordregivende myndighed efter at have annulleret udbuddet kan indlede forhandlinger
med en eller flere af tilbudsgiverne efter eget valg, forudsat at de oprindelige
udbudsdokumenter ikke ændres væsentligt
c) når en ny kontrakt skal indgås efter udløbet af en eksisterende kontrakt.
4039.2. Med henblik på punkt 11.1, andet afsnit, litra c), anses operationer i
forbindelse med en krise som yderst påtrængende tilfælde. Den ved delegation bemyndigede
anvisningsberettigede fastslår, eventuelt efter samråd med de andre berørte ved delegation
bemyndigede anvisningsberettigede, at der er tale om et yderst påtrængende tilfælde, og
revurderer regelmæssigt sin beslutning under hensyntagen til princippet om forsvarlig
økonomisk forvaltning.
4039.3. Aktiviteter af institutionel karakter som omhandlet i punkt 4039.1, litra a),
omfatter tjenesteydelser, som er direkte knyttet til offentligretlige organers vedtægtsmæssige
opgaver.
4140. Udbudsbetingelser
Uanset punkt 16.3 kan udbudsbetingelserne, for så vidt angår alle procedurer, der omfatter
ansøgning om deltagelse, fordeles på to faser af udbudsproceduren, idet den første fase kun
omfatter de i punkt 16.3, litra a) og f), omhandlede oplysninger.
4241. Frister for procedurer
4241.1. I forbindelse med tjenesteydelseskontrakter skal tidsrummet mellem dagen
efter datoen for afsendelse af brevet med opfordringen til at afgive tilbud og fristen for
modtagelse af tilbud være mindst 50 dage. Andre frister kan dog godkendes i hastetilfælde.
4241.2. Tilbudsgiverne kan indsende skriftlige spørgsmål før udløbet af fristen for
modtagelse af tilbud. Den ordregivende myndighed skal give svar på tilbudsgivernes
spørgsmål før udløbet af fristen for modtagelse af tilbud.
4241.3. I forbindelse med begrænsede udbud skal fristen for modtagelse af
ansøgninger om deltagelse være mindst 30 dage regnet fra datoen efter offentliggørelsen af
udbudsbekendtgørelsen. Tidsrummet mellem dagen efter datoen for afsendelse af brevet med
opfordringen til at afgive tilbud og fristen for modtagelse af tilbud skal være mindst 50 dage.
Andre frister kan dog godkendes i bestemte ekstraordinære tilfælde.
4241.4. I forbindelse med offentlige udbud skal fristerne for modtagelse af tilbud,
regnet fra dagen efter datoen for offentliggørelsen af udbudsbekendtgørelsen, være mindst:
a) 90 dage for bygge- og anlægskontrakter
b) 60 dage for vareindkøbskontrakter.
Andre frister kan dog godkendes i bestemte ekstraordinære tilfælde.
4241.5. I forbindelse med lokale offentlige udbud skal fristerne for modtagelse af
tilbud, regnet fra datoen for offentliggørelse af udbudsbekendtgørelsen, være mindst:
a) 60 dage for bygge- og anlægskontrakter
DA 39 DA
b) 30 dage for vareindkøbskontrakter.
Andre frister kan dog godkendes i bestemte ekstraordinære tilfælde.
4241.6. I forbindelse med udbud med forenklede procedurer som omhandlet i punkt
3938.1, litra d), skal kandidaterne have en frist til at afgive tilbud på mindst 30 dage regnet fra
datoen for afsendelsen af brevet med opfordringen til at afgive tilbud.
_____________
 2018/1046
BILAG II
Sammenligningstabel

Sammenligningstabel
Forordning (EU, Euratom) 2018/1046. Denne forordning
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DA DA
EUROPA-
KOMMISSIONEN
Bruxelles, den 16.5.2022
COM(2022) 223 final
2022/0162 (COD)
Forslag til
EUROPA-PARLAMENTETS OG RÅDETS FORORDNING
om de finansielle regler vedrørende Unionens almindelige budget (omarbejdning)
Offentligt
KOM (2022) 0223 - Forslag til forordning
Europaudvalget 2022
DA 1 DA
BEGRUNDELSE
1. BAGGRUND FOR FORSLAGET
• Forslagets begrundelse og formål
Finansforordningen1
fastsætter principperne og de generelle finansielle regler for opstilling og
gennemførelse af EU-budgettet og kontrol af Unionens finanser. Finansforordningen for 2018
er resultatet af en større revision, hvor de tidligere gennemførelsesbestemmelser blev
indarbejdet i et fælles regelsæt. Revisionen øgede fleksibiliteten, forenklede de finansielle
regler betydeligt og banede vejen for forslagene under den flerårige finansielle ramme (FFR)
for 2021-2027. Disse enklere regler må gives tilstrækkelig tid til, at deres fulde potentiale
virkeliggøres i forbindelse med gennemførelsen af programmerne og instrumenterne for
2021-2027, f.eks. princippet om én enkelt revision, gensidig tillid til revisioner og
vurderinger, forenklede omkostningsoptioner, mindsket administrativ byrde og fokus på
resultater. Ændringer i de finansielle regler skaber alt for ofte usikkerhed for modtagerne af
EU-midler.
Derfor foreslår Kommissionen nu en målrettet ændring med henblik på at finde den rette
balance ved at fokusere på de ændringer, der virkelig er nødvendige. Hovedårsagen til at
foretage denne revision er behovet for at tilpasse finansforordningen til FFR-pakken for at
opretholde et fælles regelsæt for Unionens udgifter, hvilket indebærer, at alle generelle
finansielle regler er medtaget i finansforordningen. Dette vil skabe større retssikkerhed for
Unionens institutioner og modtagere af EU-midler. Forslaget afspejler også EU-
institutionernes erklæringer i forbindelse med FFR.
Desuden indeholder forslaget målrettede forbedringer og forenklinger. Disse er blevet
udpeget, efter at finansforordningen fra 2018 trådte i kraft, og nogle af dem er en reaktion på
den seneste tids begivenheder og tendenser. Forbedringerne bygger på erfaringerne fra covid-
19-pandemien og fokuserer på krisestyring. De har også til formål at beskytte Unionens
finansielle interesser bedre (f.eks. ved at gøre mere brug af digitalisering), bidrage bedre til at
nå Unionens politiske mål og opnå yderligere forenkling for modtagere af EU-midler.
• Sammenhæng med de gældende regler på samme område
Dette forslag kommer efter vedtagelsen af FFR-pakken for yderligere at forbedre de regler,
der skal anvendes ved gennemførelsen af programmerne og instrumenterne for 2021-2027 og
derefter.
Forslaget afspejler visse undtagelser fra den nugældende finansforordning, som EU-
lovgiveren traf afgørelse om under FFR-forhandlingerne, navnlig om sektorspecifik
lovgivning. En forenkling og forbedring af Unionens finansielle regler bør også øge
politikkernes virkning og deres resultater i praksis.
1
Europa-Parlamentets og Rådets forordning (EU, Euratom) 2018/1046 af 18. juli 2018 om de finansielle
regler vedrørende Unionens almindelige budget, om ændring af forordning (EU) nr. 1296/2013, (EU)
nr. 1301/2013, (EU) nr. 1303/2013, (EU) nr. 1304/2013, (EU) nr. 1309/2013, (EU) nr. 1316/2013, (EU)
nr. 223/2014, (EU) nr. 283/2014 og afgørelse nr. 541/2014/EU og om ophævelse af forordning (EU,
Euratom) nr. 966/2012 (EUT L 193 af 30.7.2018, s. 1).
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2. RETSGRUNDLAG, NÆRHEDSPRINCIPPET OG
PROPORTIONALITETSPRINCIPPET
• Retsgrundlag
Retsgrundlaget for forslaget er artikel 322, stk. 1, i traktaten om Den Europæiske Unions
funktionsmåde (TEUF).
• Nærhedsprincippet (for områder, der ikke er omfattet af enekompetence)
Vedtagelsen af Unionens generelle finansielle regler henhører under Unionens
enekompetence.
• Proportionalitetsprincippet
Med dette forslag tilpasses finansforordningen til FFR-pakken for 2021-2027, og forslaget
omfatter målrettede forbedringer og forenklinger. Forslaget indeholder ikke regler, der ikke er
nødvendige for at nå traktatens mål.
3. RESULTATER AF EFTERFØLGENDE EVALUERINGER, HØRINGER AF
INTERESSEREDE PARTER OG KONSEKVENSANALYSER
• Høringer af interesserede parter
Der blev afholdt en offentlig høring om den foreslåede ændring af finansforordningen fra juli
til oktober 2021, som udmøntede sig i 38 bidrag. Bidragene kom fra en bred vifte af
interesserede parter, herunder offentligheden, medlemsstaternes myndigheder, internationale
organisationer, ikkestatslige organisationer (NGO'er) og erhvervssammenslutninger.
Med hensyn til at styrke beskyttelsen af Unionens finansielle interesser bakker de fleste
respondenter op om yderligere gennemsigtigheds- og beskyttelsesforanstaltninger. De anså
fleksibilitet og proportionalitet for at være nødvendig og anså fortrolighed, databeskyttelse og
konsekvent anvendelse af eksisterende værktøjer for at være væsentlig. Deltagerne så
overordnet set med tilfredshed på mulige forbedringer af systemet for tidlig opdagelse og
udelukkelse (EDES). Der var generel støtte til, at Kommissionen foretager en hensigtsmæssig
due diligence-vurdering for at sikre, at bemyndigede enheder overholder gældende EU-ret og
vedtagne internationale standarder og EU-standarder. Endelig ønskede de interesserede parter
at styrke finansforordningens rolle med hensyn til at forebygge modstridende
erhvervsmæssige interesser hos kandidater eller tilbudsgivere. Interne retningslinjer for
Unionens personale kan dog også spille en rolle i den forbindelse.
Deltagerne i den offentlige høring var enige om betydningen af at forenkle og præcisere visse
regler for programgennemførelse for at mindske den administrative byrde. De interesserede
parter glædede sig over foranstaltninger vedrørende følgende emner: i) Unionens sikkerhed og
strategiske autonomi, ii) finansielle instrumenter, budgetgarantier og finansiel bistand, hvor
der er klar støtte til strømlining af indberetningsforpligtelserne og iii) digitale kontroller og
revisioner, hvor de interesserede parter anerkendte, at det menneskelige tilsyn bør
opretholdes.
Med hensyn til krisestyring tilskyndede deltagerne i høringen til at bygge videre på
erfaringerne fra covid-19-krisen for at forbedre udbudsreglerne. De interesserede parter
uddybede mulige ændringer, f.eks. yderligere fleksibilitet til at indgå kontraktændringer,
accept af elektroniske dokumenter og fremme af støtte til globale initiativer og programmer.
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Kommissionen har nøje overvejet denne feedback og afspejlet det meste heraf i udkastet til
forslag.
• Konsekvensanalyse
I overensstemmelse med Kommissionens erklæring om fremtidige revisioner af
finansforordningen2
er der ikke behov for en konsekvensanalyse. Finansforordningen
indeholder de generelle regler og værktøjer for gennemførelsen af EU-udgiftsprogrammer
og -instrumenter. Derfor har revisioner af lovgivningen ingen direkte økonomiske,
miljømæssige eller sociale virkninger, som effektivt kan analyseres i en konsekvensanalyse.
Værditilvæksten i konsekvensanalyser opstår, når der træffes et politisk valg vedrørende
bestemte udgiftsprogrammer og instrumenter, som skal overholde den reguleringsmæssige
ramme, som er givet ved finansforordningen. I stedet har Kommissionen gennemført en
offentlig høring om dette forslag, hvilket er almindelig praksis. Kommissionen har også
baseret sig på de operationelle og indhøstede erfaringer, navnlig med henblik på at udpege og
analysere de emner, der skal tages op, og merværdien af Unionens engagement.
• Målrettet regulering og forenkling
Revisionen af finansforordningen falder ikke ind under programmet for målrettet og effektiv
regulering (REFIT). Ved at imødekomme behovet for at forenkle, forbedre og tilpasse
Unionens finansielle regler til FFR-pakken for 2021-2027 bidrager revisionen imidlertid
væsentligt til dagsordenen for bedre regulering. Den foreslåede tilgang er fuldt ud i
overensstemmelse med rammen for bedre regulering og Kommissionens arbejde med
forenkling.
Forslaget indeholder f.eks. en henvisning til digitale revisioner og fremspirende teknologier
for at tilskynde til en bredere anvendelse heraf, samtidig med at fleksibiliteten bevares.
Forslaget omfatter også erfaringerne fra covid-19 om udbud (f.eks. fælles udbud, udbud på
vegne af medlemsstaterne, brug af en indkøbscentral, valg af flere leverandører for samme
type varer eller tjenesteydelser, elektronisk fakturering og bedre regler for eksterne eksperter).
Det indeholder også forenklingsforanstaltninger for tilskud (f.eks. forenklede tilskudsformer,
enklere regler for brug af frivillige, enklere beregning for at vise overholdelse af princippet
om forbud mod fortjeneste og enklere procedure for tildeling af humanitær bistand). Det
endelige mål med alle disse foranstaltninger er at mindske den administrative byrde for
ansøgere og modtagere af EU-midler uden at skabe yderligere risici for en forsvarlig
økonomisk forvaltning af EU-budgettet.
Forslagets anvendelsesområde udelukker ikke mikrovirksomheder. Sådanne virksomheder
kan modtage EU-midler og skal derfor være underlagt de generelle finansielle regler.
Reglerne for finansieringsperioden 2021-2027 gør det allerede lettere for mikrovirksomheder
at deltage. For eksempel har Kommissionen for nylig anvendt finansforordningens regler om
forenklede finansieringsformer til at vedtage en afgørelse, der giver ejere af
mikrovirksomheder mulighed for at anmelde deres personaleomkostninger som
foruddefinerede enhedsomkostninger under ethvert finansieringsprogram, uden at det er
nødvendigt at forelægge dokumentation for de angivne satser. Desuden nedbringer forslaget
på visse områder omkostningerne for virksomhederne, som ofte er mikrovirksomheder samt
små og mellemstore virksomheder. Forslaget har til formål at styrke gennemførelsen af
proportionalitetsprincippet ved bl.a. at basere sig på en due diligence-vurdering hos partnere,
der gennemfører budgettet under indirekte forvaltning. Dette vil muliggøre en mere fleksibel
2
2018/C 267 I/01.
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tilgang til mikrovirksomheder og små og mellemstore virksomheder. Mere generelt forventes
mange af de målrettede forenklingsforanstaltninger at være til gavn for alle virksomheder og
dermed også små og mellemstore virksomheder.
• Grundlæggende rettigheder
Forslaget er i overensstemmelse med Den Europæiske Unions charter om grundlæggende
rettigheder.
4. VIRKNINGER FOR BUDGETTET
Forslaget har ingen budgetmæssige konsekvenser.
5. ANDRE FORHOLD
• Nærmere redegørelse for de enkelte bestemmelser i forslaget
1.1. Tilpasning til FFR og forenkling
 Tilpasning til FFR (generelt): der er tilføjet nogle henvisninger til basisretsakterne
fra 2021-2027 og anden lovgivning til finansforordningen. For at sikre en
gnidningsløs gennemførelse af FFR-forordningen3
foreslås det desuden, at visse
undtagelser fra budgetprincipperne i de sektorspecifikke basisretsakter afspejles i
finansforordningen i overensstemmelse med tilgangen med et fælles regelsæt
(finansforordningens artikel 12, 14, 15 og 18, artikel 32, stk. 2, artikel 41, stk. 2,
artikel 44, stk. 1 og 3, artikel 48, stk. 2, artikel 54, artikel 96, stk. 1 og 2, artikel 97,
stk. 3, artikel 106, stk. 1, artikel 115, stk. 3, artikel 214, stk. 3, artikel 250, stk. 1,
litra b), og artikel 253, stk. 1, litra c)). For at følge op på den fælles erklæring om
muligheden for at medtage indholdet af forordningen om generel konditionalitet4
tilføjes en henvisning til nævnte forordning i afsnit II om de principper, som
sektorspecifik lovgivning ikke kan fravige (artikel 6).
 Lånoptagelse og långivning: forslaget har til formål at forbedre indberetningen i
overensstemmelse med den fælles erklæring 2020/C 444 I/065
for at øge
gennemsigtigheden og lette samarbejdet med budgetmyndigheden. Den foreslåede
ændring strømliner indberetningsforpligtelserne i forbindelse med lånoptagelses- og
långivningstransaktioner. Den kodificerer den gældende praksis ved i det dokument,
der er knyttet som bilag til budgetsektionen vedrørende Kommissionen, at medtage
en samlet oversigt over Kommissionens lånoptagelses- og långivningstransaktioner
(artikel 52, stk. 1).
 Formålsbestemte indtægter: forslaget har til formål at øge gennemsigtigheden og
synligheden af eksterne formålsbestemte indtægter i de dokumenter, der ledsager
budgettet, i overensstemmelse med den fælles erklæring (artikel 22, stk. 1, og
artikel 41, stk. 3 og 8). Det har også til formål at lette forvaltningen af supplerende
3
Rådets forordning (EU, Euratom) 2020/2093 af 17. december 2020 om fastlæggelse af den flerårige
finansielle ramme for årene 2021-2027 (EUT L 433I af 22.12.2020, s. 11).
4
Tillæg til meddelelse fra Kommissionen til Europa-Parlamentet i henhold til artikel 294, stk. 6, i
traktaten om Den Europæiske Unions funktionsmåde vedrørende Rådets holdning med henblik på
vedtagelse af Europa-Parlamentets og Rådets forordning om en generel ordning med konditionalitet til
beskyttelse af Unionens budget (COM(2020) 843 final).
5
Fælles erklæring fra Europa-Parlamentet, Rådet og Kommissionen om en revurdering af
finansforordningens bestemmelser om eksterne formålsbestemte indtægter og lånoptagelse og
långivning (2020/C 444 I/06).
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bidrag (herunder frivillige bidrag) fra medlemsstaterne (artikel 21, stk. 2) og dermed
undgå behovet for at anmode medlemsstaterne om betalinger, før der opstår faktiske
betalingsbehov.
 Finansielle instrumenter og budgetgarantier: forslaget har til formål at øge den
juridiske klarhed ved at: i) håndtere uoverensstemmelser og overlapninger i den
gældende finansforordning, ii) bedre afspejle den måde, hvorpå hensættelser og
budgetgarantier fungerer og iii) ajourføre relevante regler (artikel 2, stk. 9, ny
artikel 2, nr. 15), ny artikel 2, nr. 33), ny artikel 212, stk. 3, artikel 212, stk. 5,
artikel 213, stk. 4, artikel 221 og artikel 223, stk. 6, og ny artikel 213, stk. 5).
 Desuden strømliner forslaget indberetningen for at undgå overlapninger og
uoverensstemmelser. Den styrker indberetningsforpligtelserne i et arbejdsdokument,
der knyttes til budgetforslaget og den integrerede regnskabsrapport i henhold til
artikel 253, stk. 1. Denne strømlining betyder også, at den gældende artikel 250 skal
udgå. Endelig styrker forslaget artikel 218 ved at flytte visse bestemmelser fra den
forhenværende artikel 41, stk. 5, til artikel 218. Med denne flytning sikres det, at der
ikke er behov for at udarbejde to sideløbende rapporter om den fælles
hensættelsesfond med lignende indhold (ny artikel 41, stk. 5, litra g), artikel 210,
stk. 3, og artikel 218).
 Med forslaget præciseres det også, hvordan hensættelser og budgetgarantier
interagerer med definitionerne og reglerne om budgetmæssige forpligtelser, retlige
forpligtelser, modtagere og offentliggørelse af oplysninger om modtagere (artikel 2,
nr. 38) og 58), artikel 7, stk. 4, artikel 10, stk. 3, artikel 38, stk. 3, litra c), artikel 112,
stk. 2, artikel 113, stk. 1, litra a), artikel 113, stk. 4, artikel 115, stk. 2, og
artikel 163).
1.2. Krisestyring, modernisering og forenkling
 Ikkefinansielle donationer fra EU-institutionerne: forslaget indeholder et nyt
instrument, der afspejler den gældende praksis. Herved skabes en ramme for, at EU-
institutionerne kan donere varer, tjenesteydelser, forsyninger eller bygge- og
anlægsarbejder. Det vil også tilvejebringe et stabilt retsgrundlag, navnlig for
fremtidige nødsituationer, større gennemsigtighed, ansvarlighed og retssikkerhed for
modtagerne (artikel 2, nr. 1), 2), 3), 38), 50) og 58), artikel 133, artikel 154, stk. 3, og
den nye artikel 244).
 Priser: i lighed med indførelsen af ikkefinansielle donationer bør EU-institutionerne
også kunne tildele priser, der ikke er finansielle, såsom vouchere, billetter og rejser.
Dette er f.eks. også vigtigt for at muliggøre konkurrencer blandt unge, der ikke har
en bankkonto i deres medlemsstat, men som alligevel nemt skal kunne modtage deres
belønning i praktisk form. Indførelsen af denne mulighed kræver mindre ændringer i
artikel 2, nr. 52), artikel 210, stk. 4, og artikel 211, stk. 1.
 Indkøb og eksperter: forslaget tilpasser de udbudsregler, der gælder i
krisestyringssituationer, for at gøre det muligt for EU-institutioner eller -organer at
foretage indkøb på vegne af medlemsstaterne eller fungere som indkøbscentral.
Denne indkøbscentral vil kunne donere eller videresælge varer og tjenesteydelser til
medlemsstaterne og iværksætte fælles udbudsprocedurer, selv om EU-institutionerne
ikke for egen regning køber tjenesteydelser og varer (artikel 169, stk. 1 og 2, den nye
artikel 169, stk. 3, samt punkt 11.1, litra f), og punkt 12.2, litra a), i bilag I). Med
forslaget ajourføres også definitionen af krise, så den omfatter folke- og
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dyresundhed, nødsituationer relateret til fødevaresikkerhed og globale
sundhedstrusler såsom pandemier (artikel 2, nr. 22)).
Andre forenklingsforanstaltninger, tekniske korrektioner og ajourføringer gør det
muligt at indgå kontrakter med flere leverandører, korrigere uoverensstemmelser og
udeladelser og præcisere digitaliseringen af udbudsprocedurer (ny artikel 2, nr. 46),
artikel 2, nr. 76), artikel 164, stk. 5, artikel 168, stk. 3, artikel 171, stk. 1, artikel 173,
stk. 1, artikel 174, stk. 2 og 3, artikel 175 tillige med punkt 1.2, punkt 6.2, punkt 6.3,
punkt 6.4, punkt 6.6, punkt 9.3, punkt 9.4, punkt 9.5, punkt 11.1, litra a) og c), punkt
11.1, litra h), nr. iv), punkt 11.2, litra j) og m), punkt 16.3, litra f) og g), punkt 18.1,
punkt 18.7, punkt 19.2, punkt 20.2, punkt 21.1, punkt 24.3, punkt 27, punkt 28.1,
punkt 28.2, nyt punkt 29.4, punkt 30.2, punkt 31.1, nyt punkt 34, punkt 35.1 og punkt
39.3 i bilag I).
Forslaget tilpasser endvidere udbudsreglerne i finansforordningen til direktiv
2014/24/EU om offentlige udbud og direktiv 2014/55/EU om elektronisk fakturering.
I forslaget præciseres det eksempelvis, hvilke frister der gælder for dynamiske
indkøbssystemer, og der åbnes mulighed for — i form af tildelingskriterier — at
vurdere kvalifikationer og erfaring hos det personale, der udpeges til at føre
kontrakten ud i livet (artikel 117, stk. 3, artikel 176, stk. 2, den nye artikel 176, stk. 4,
og 5, og artikel 179, stk. 1).
Med forslaget imødekommes også behovet for mere fleksible regler for EU-
delegationer i tredjelande under hensyntagen til lokale markedsforhold og praksis i
medlemsstaterne. Derfor er tærsklen og reglerne for markedsadgang tilpasset, hvad
der i øjeblikket gælder for indkøb i forbindelse med foranstaltninger udadtil.
Desuden vil EU-delegationer, der tildeler kontrakter for egen regning, kunne
acceptere f.eks. indgivelse af ansøgningsdokumenter ved personlig aflevering
(artikel 153, stk. 5).
Det foreslås også at anvende de foranstaltninger, der er truffet inden for rammerne af
instrumentet for internationale offentlige udbud6
(IPI, endnu ikke vedtaget), i
forbindelse med EU-institutionernes udbud. De ordregivende myndigheder vil skulle
anvende IPI-foranstaltningerne (i form af en pointjustering af bud, der modtages fra,
eller udelukkelse af økonomiske aktører, der er etableret i visse tredjelande) på
samme måde som ordregivende myndigheder og ordregivende enheder i
medlemsstaterne, efter at IPI-forordningen er trådt i kraft, og IPI-foranstaltningerne
er vedtaget og offentliggjort i Den Europæiske Unions Tidende — EU-institutionerne
bør gå foran med et godt eksempel og anvende de samme regler (artikel 179, stk. 1,
ny, og punkt 14 i bilag I).
Forslaget imødekommer behovet for at forenkle udbudsprocedurerne for bygninger.
Desuden udelukker forslaget de autentificeringstjenester, der ydes af notarer, fra
anvendelsesområdet for denne forordnings udbudsregler, der åbnes mulighed for at
have udbud med forhandling uden forudgående offentliggørelse for tjenesteydelser,
der leveres af organisationer i medlemsstaterne, og der indføres en udvidelse af
anvendelsesområdet for at anvende et udbud med forhandling uden forudgående
6
Ændret forslag til Europa-Parlamentets og Rådets forordning om adgangen for tredjelandes varer og
tjenesteydelser til Unionens indre marked for offentlige udbud og procedurer for støtte til
forhandlingerne om adgang for Unionens varer og tjenesteydelser til tredjelandes markeder for
offentlige udbud (COM(2016) 34 final – 2012/0060(COD)).
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offentliggørelse af en udbudsbekendtgørelse efter et resultatløst konkurrenceudbud
med forhandling (artikel 164 og punkt 6 i bilag I).
I henhold til gældende retspraksis7
skal tilbudsgiverne forelægge dokumentation for
de udvælgelses- og udelukkelseskriterier, de har anvendt, inden de træffer afgørelse
om tildeling af en udbudskontrakt. Med forslaget sikres det, at finansforordningen
følger retspraksis på dette område (artikel 2, nr. 51), og bilag I, punkt 18.4).
I betragtningerne fremhæves de gældende regler om grønne offentlige udbud.
Endelig gør forslaget reglerne for eksperter mere fyldestgørende og tilpasser dem til
markedssituationen. EU-institutionerne får derigennem mulighed for at konkurrere
med de vederlag, der tilbydes af andre aktører på markedet, når de ansætter
aflønnede eksterne eksperter. Nye regler vil også sætte Kommissionen i stand til at
anvende lister over eksperter i en længere periode (artikel 242).
 Tilskud: forslaget omfatter tekniske ajourføringer, forenkling, præciseringer og
korrektioner. Heri præciseres reglerne om forenklede tilskudsformer (artikel 184,
stk. 3, og artikel 187) og det fastsættes, at grænsen på 50 % for udgifter til frivilligt
arbejde finder anvendelse på den samlede finansiering af en foranstaltning
(artikel 194, stk. 2).
Desuden præciseres det i forslaget, at der ikke stilles krav om systematisk anvendelse
af en kontradiktorisk procedure, for at en deltager kan afvises fra en
tildelingsprocedure (artikel 135).
Med forslaget forenkles beregningerne i henhold til princippet om forbud mod
fortjeneste (artikel 196, stk. 4) og ydelsen af finansiel støtte til tredjemand i særlige
tilfælde (artikel 208, tredje afsnit).
For at øge gennemsigtigheden tilføjes en definition af NGO'er, samtidig med at
tilskudsansøgere skal angive deres retlige status og bekræfte, om de er NGO'er (ny
artikel 2, nr. 46), og artikel 200, stk. 1, litra a)).
Endelig berigtiges definitionen og anvendelsen af "offentlige kontrakter" i afsnit VIII
(artikel 2, nr. 16), og artikel 205, stk. 1, og 2).
 Donationer til EU-institutionerne: forslaget gør det muligt hurtigere at afgøre, om
donationer skal accepteres eller afvises, når der er behov for en hurtig reaktion, under
ekstraordinære omstændigheder og med passende beskyttelsesforanstaltninger, når
sådanne donationer gives med henblik på humanitær bistand, nødhjælp,
civilbeskyttelse eller bistand i krisesituationer (artikel 25, stk. 3).
 Digitalisering: med forslaget støttes Kommissionens tilsagn om at benytte digital
betjening som udgangspunkt. Det øger effektiviteten og kvaliteten af kontrol og
revision ved hjælp af digitalisering og fremspirende teknologier såsom datamining,
maskinindlæring, procesautomatisering med robotteknologi og kunstig intelligens.
Ved at gøre disse aspekter mere synlige, forventes der opnået en bredere og mere
konsekvent anvendelse af digital revision og kontrol. Dette bør med tiden øge
sikkerhedsniveauet og samtidig mindske omkostningerne til revision og kontrol
(artikel 36, artikel 63, stk. 4, litra a), artikel 74, stk. 5, og 6, samt artikel 150, stk. 1).
Forslaget har også til formål at forbedre kvaliteten og interoperabiliteten af data om
modtagere af EU-finansiering til kontrol og revision, herunder ved hjælp af et fælles
7
Dom af 8. juli 2020, T-661/18, Securitec mod Kommissionen, EU:T:2020:319.
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integreret IT-system til datamining og risikoscore (yderligere oplysninger herom i
punkt 3 nedenfor).
Visse regler og procedurer for udbud og eksperter bør ændres for at afspejle
fremskridtene med hensyn til digitalisering.
 Grøn omstilling: dette forslag har også til formål at tilpasse finansforordningen for
at sikre, at budgetgennemførelsen effektivt bidrager til gennemførelsen af den
europæiske grønne pagt. Til dette formål bør der indsættes en udtrykkelig henvisning
til princippet om ikke at gøre væsentlig skade i artikel 33, stk. 2, i tråd med
Kommissionens forpligtelse til bæredygtig finansiering og den grønne omstilling.
For at gøre det lettere at gøre EU's bygninger mere miljøvenlige åbnes der desuden
mulighed for at anvende lån til finansiering af bygningsrenovering i artikel 271.
Endelig bør udbud i forbindelse med offentlige udbudsprocedurer, hvis det er
relevant, omfatte grønne tildelings- eller udvælgelseskriterier for at tilskynde
økonomiske aktører til at tilbyde mere bæredygtige alternativer.
I overensstemmelse med klimalovens artikel 6, stk. 4, finder Kommissionen, at
ovennævnte forslag er i overensstemmelse med det mål om klimaneutralitet, der er
fastsat i artikel 2, stk. 1, i klimaloven, samt Unionens klimamål for 2030 og 2040.
Disse forslag er også i overensstemmelse med at sikre fremskridt med hensyn til
tilpasning, jf. klimalovens artikel 5, og er i overensstemmelse med målene i
klimaloven.
1.3. Øget beskyttelse af EU's finansielle interesser og indirekte forvaltning
 System for tidlig opdagelse og udelukkelse: det foreslås at styrke systemet ved at
målrette anvendelsen bedre mod midler under både delt forvaltning og direkte
forvaltning, hvor midlerne udbetales som finansielle bidrag til medlemsstaterne,
f.eks. under genopretnings- og resiliensfaciliteten8
. Hensigten er at forebygge, at
medlemsstaternes myndigheder udvælger svigagtige økonomiske aktører til at
gennemføre projekter, og beskytte Unionens budget bedre mod alvorlige
forsømmelser uden at afvente det endelige resultat af de nationale procedurer. Hvad
angår den tværterritoriale dimension af gennemførelsen af projekter foreslås det, at
udelukkelse af enheder og personer på EU-plan finder anvendelse på al EU-
finansiering til projektgennemførelse i alle medlemsstater. En sådan udelukkelse vil
være underlagt adskillige begrænsninger og beskyttelsesforanstaltninger. Dens
anvendelsesområde vil være afgrænset til en udtømmende liste over de mest
alvorlige former for forsømmelser (f.eks. korruption, svig, hvidvask af penge og
terrorisme), der fastslås inden for rammerne af: i) en endelig EU-revision, en rapport
fra Det Europæiske Kontor for Bekæmpelse af Svig (OLAF) eller en undersøgelse
foretaget af Den Europæiske Anklagemyndighed (EPPO), eller ii) en national
revision, dom eller administrativ afgørelse (artikel 138, stk. 2, artikel 139, stk. 1, og
artikel 145, stk. 5).
Desuden tilføjes der selvstændige udelukkelsesgrunde i tilfælde af afvisning af at
samarbejde i forbindelse med undersøgelser, tjek eller revisioner, der udføres af en
anvisningsberettiget, OLAF, EPPO eller Revisionsretten, og tilskyndelse til had eller
forskelsbehandling (henholdsvis ny artikel 139, stk. 1, litra i), og artikel 139, stk. 1,
8
Europa-Parlamentets og Rådets forordning (EU) 2021/241 af 12. februar 2021 om oprettelse af
genopretnings- og resiliensfaciliteten (EUT L 57 af 18.2.2021, s. 17).
DA 9 DA
litra c), nr. vi)). Det foreslås også udtrykkeligt at nævne overtrædelse af
bestemmelserne om interessekonflikter som en selvstændig udelukkelsesgrund i
relation til begrebet alvorlige forsømmelser i forbindelse med udøvelsen af et erhverv
(artikel 139, stk. 1, litra c), nr. iv)). Der foreslås en fremskyndet procedure for sager,
hvis karakter eller omstændigheder gør dette påkrævet (ny artikel 139, stk. 6).
Forslaget omfatter også muligheden for at udelukke reelle ejere og tilknyttede
enheder, hvis kravene til pålæggelse af ansvar anses for at være opfyldt (ny
artikel 138, stk. 2, litra h) og i), artikel 139, stk. 2, og ny artikel 139, stk. 5). Andre
ændringer afhjælper systemets nuværende mangler, f.eks. ved at skabe en retlig
formodning om meddelelse af indholdet af kontradiktoriske skrivelser og
administrative afgørelser (ny artikel 138, stk. 2, litra g), artikel 139, stk. 1,
artikel 139, stk. 1, litra d), nr. i), artikel 139, stk. 1, litra e), artikel 139, stk. 7,
artikel 140, stk. 1, artikel 143, artikel 145, stk. 5, artikel 146, stk. 2, ny artikel 147,
ny artikel 152, stk. 3, artikel 152, stk. 2, litra h), artikel 153 og ny artikel 156, stk. 6).
 Et fælles integreret IT-system til datamining og risikoscore: forslaget har til
formål at forbedre kvaliteten og interoperabiliteten af data om modtagere af EU-
finansiering og om dem, der i sidste ende direkte eller indirekte modtager EU-
finansiering. For effektivt at forebygge, afsløre, efterforske og korrigere svig eller
afhjælpe uregelmæssigheder er det nødvendigt at kunne identificere de fysiske
personer, som er tilskudsmodtagernes reelle ejere, og som i sidste ende drager fordel
af misbrug af EU-finansiering. Dette opnås ved at standardisere den elektroniske
registrering og lagring af data om modtagere af EU-finansiering og deres reelle ejere
med henblik på kontrol og revision. Desuden vil der blive indført en forpligtelse til at
anvende et fælles integreret IT-system til datamining og risikoscore (leveret af
Kommissionen) med henblik på at få adgang til og analysere disse data om
modtagere af EU-finansiering. Dette system vil i høj grad lette identifikationen af
risici for svig, korruption, dobbeltfinansiering, interessekonflikter og andre
uregelmæssigheder. Kommissionen vil stå for at udvikle, forvalte og overvåge det
fælles integrerede IT-system til datamining og risikoscore (artikel 36, 159 og 275).
Reglerne om dataregistrering, -lagring, -overførsel og -behandling bør følge de
gældende databeskyttelsesregler. Endelig tages artikel 36 ifølge forslaget i
anvendelse i de tilfælde, hvor medlemsstaterne modtager og gennemfører EU-
finansiering under direkte forvaltning. Ovennævnte forpligtelser vil gælde for
programmer, der er vedtaget i henhold til og finansieret via den flerårige finansielle
ramme efter 2027, for at give tilstrækkelig tid til at tilpasse de elektroniske
datasystemer og tilvejebringe vejledning og uddannelse. I overgangsperioden vil
frivillig anvendelse fortsat være mulig og anbefalet. Dette forslag spiller en central
rolle i de digitaliseringstiltag, der er beskrevet i punkt 2 ovenfor.
 Gennemsigtighed: forslaget har til formål at oplyse offentligheden bedre om
anvendelsen af Unionens budget og om modtagere af EU-finansiering. Dette opnås
ved at pålægge medlemsstater, der gennemfører Unionens budget ved delt
forvaltning, enheder, der gennemfører Unionens budget ved indirekte forvaltning, og
andre EU-institutioner og -organer mindst én gang om året at sende Kommissionen
oplysninger om deres modtagere af EU-finansiering. Kommissionen vil supplere
ovennævnte oplysninger med dens disponible data om direkte forvaltning og vil være
ansvarlig for at konsolidere, centralisere og offentliggøre oplysningerne i en database
på et fælles websted, der rummer alle metoder til gennemførelse af Unionens budget,
herunder andre EU-institutioner og -organer. Det deraf følgende fælles websted vil
være en forbedret udgave af systemet for finansiel gennemsigtighed, der i øjeblikket
anvendes til direkte forvaltning (artikel 38, 159 og 275). Endelig tages artikel 38
DA 10 DA
ifølge forslaget i anvendelse i de tilfælde, hvor medlemsstaterne modtager og
gennemfører EU-finansiering under direkte forvaltning. Ovennævnte forpligtelser vil
gælde for programmer, der er vedtaget i henhold til og finansieret via den flerårige
finansielle ramme efter 2027, for at sikre en smidig overgang og tilpasse de
elektroniske datasystemer.
 Indirekte forvaltning: indirekte forvaltning bygger på Unionens
gennemførelsespartneres regler, systemer og procedurer for at sikre tilstrækkelig
beskyttelse af Unionens finansielle interesser. Forslaget tilsigter at styrke
anvendelsen af proportionalitet som et alment retsprincip, navnlig i forbindelse med
vurdering af partnere og pålæggelse af kontraktlige forpligtelser. Dette vil forbedre
samarbejdet med Unionens gennemførelsespartnere. Det følger også de regler, der
for nylig blev vedtaget inden for rammerne af instrumentet for naboskab,
udviklingssamarbejde og internationalt samarbejde. Unødvendige administrative
byrder bør undgås, navnlig for slutmodtagere, der er mikrovirksomheder og små og
mellemstore virksomheder eller sammenlignelige økonomiske aktører med en
tilsvarende omsætning eller samlet balance. De relevante bestemmelser vil skulle
tilpasses, og krydshenvisninger ajourføres. En forenkling består i, at forslaget giver
mulighed for at undtage forvaltningsmyndigheder under delt forvaltning fra
søjlevurderinger, da deres regler allerede vurderes inden for rammerne af delt
forvaltning. Den nuværende mulighed for at undtage decentraliserede agenturer fra
søjlevurderingen gøres som standard til en undtagelse og udvides til at omfatte fuldt
selvfinansierede agenturer og FUSP-missioner. Endelig ændres reglerne om
gennemsigtighed for modtagere af EU-finansiering, og der tilføjes tekniske
præciseringer (artikel 62, stk. 1, artikel 158 og 159, artikel 160, stk. 3, ny artikel 212,
stk. 3, og artikel 212, stk. 4).
 Unionens tildelingsprocedurer vedrørende sikkerhed eller offentlig orden: dette
forslag tilsigter at fastsætte særlige betingelser for tredjelandes enheders deltagelse i
Unionens tildelingsprocedurer vedrørende sikkerheden eller den offentlige orden.
Det har også til formål at anvende disse betingelser i overensstemmelse med
Unionens internationale forpligtelser, navnlig på området offentlige udbud. Disse
regler vedrører tildelingsprocedurer for alle former for
budgetgennemførelsesinstrumenter: tilskud, udbud, priser, indirekte forvaltning osv.
(ny artikel 137).
 Interessekonflikt: dette forslag indeholder en præcisering af begrebet gældende ret,
som omfatter national lovgivning om interessekonflikter (artikel 61).
 Modstridende erhvervsmæssige interesser, der kan påvirke opfyldelsen af en
udbudskontrakt negativt. Som opfølgning på Den Europæiske Ombudsmands
undersøgelse af tildelingen af en kontrakt9
foreslås det at tilføje en definition og en
udtrykkelig begrundelse for at afvise deltagere fra tildelingsprocedurer af sådanne
årsager (artikel 144). Desuden skal alle tilbudsgivere indsende en erklæring på tro og
love om, at de ikke har modstridende erhvervsmæssige interesser, og forelægge
relevante oplysninger, når det kræves (bilag I, punkt 18.4). Endelig fremhæves den
ordregivende myndigheds forpligtelse til at vurdere, om der foreligger sådanne
interesser (punkt 20.1 i bilag I), i forslaget.
9
Fælles undersøgelse 853/2020/KR.
DA 11 DA
 Medlemsstaternes bistand ved inddrivelse af EU-fordringer skal sikres ved at
udvide den bistandsmekanisme, der allerede anvendes indbyrdes mellem
medlemsstaterne i henhold til direktiv 2010/24/EU om gensidig bistand ved
inddrivelse af fordringer i forbindelse med skatter, afgifter og andre foranstaltninger,
til også at omfatte Kommissionen. For at inddrive EU-fordringer mere effektivt skal
Kommissionens regnskabsfører kunne forlade sig på medlemsstaternes bistand til
effektivt at underrette debitorer og udpege debitorernes aktiver (ny artikel 104).
 Udenlandske subsidier: Kommissionens forslag til forordning om udenlandske
subsidier10
foreligger i øjeblikket til forhandling. Afhængigt af, hvordan
behandlingen af forslagene skrider frem, kan finansforordningen tilpasses denne nye
forordning i løbet af forhandlingerne.
1.4. Diverse forenklinger og tekniske ajourføringer
Der stilles forslag om følgende tekniske ændringer og ajourføringer af finansforordningen:
 håndtering af udeladelser og forkerte krydshenvisninger i artikel 49, stk. 1, artikel 71,
artikel 114, stk. 4, artikel 154, stk. 3, artikel 163, stk. 4, og artikel 253, stk. 1, litra d)
og f)
 fuldstændiggørelse af listen over arbejdsdokumenter i artikel 41, stk. 3, litra e), ved
hjælp af et dokument om bygningspolitik
 ændring af artikel 41, stk. 4, litra j), med henblik på at afspejle de internationale
regnskabsstandarder for den offentlige sektor
 tilpasning af de særlige regler for forpligtelser for Den Europæiske Garantifond for
Landbruget i artikel 114 for at lette en bedre tilpasning til standardregnskabspraksis.
Denne tekniske ændring påvirker også de særlige regler for forudbetalinger i henhold
til artikel 270, men har ingen indvirkning på betalinger til medlemsstaterne eller
tilskudsmodtagerne
 indsættelse af tekniske ajourføringer i artikel 252 om fremskyndede frister for
konsoliderede regnskaber og ændring af datoerne for indgivelse af dokumenter ifølge
artikel 271
 ajourføring af henvisningerne til ophævet EU-lovgivning.
Der stilles følgende forslag om andre nødvendige ændringer af finansforordningen:
 sikring af en hensigtsmæssig budgetmæssig behandling og undgåelse af et ubehørigt
økonomisk pres på EU-budgettets udgiftsside, der gør det muligt at fratrække renter
og andre skyldige gebyrer, hvis en bøde eller en anden tvangsbøde eller sanktion er
blevet annulleret, eller beløbet er blevet reduceret, herunder ethvert negativt afkast i
forbindelse med en sådan bøde eller anden straf eller sanktion fra EU-budgettets
indtægtsside (negative indtægter), samtidig med at en passende kompensation sikres i
tilfælde af tilbagebetaling af foreløbigt betalte bøder (artikel 48, stk. 1, og ny
artikel 48, stk. 2, artikel 99, stk. 4, artikel 108, stk. 2, artikel 109, stk. 1, artikel 109,
stk. 2, og artikel 109, stk. 4). Disse ændringer indgår i de ændringer, som
Kommissionen grundet sagens hastende karakter allerede har foreslået i
10
Forslag til Europa-Parlamentets og Rådets forordning om udenlandske subsidier, der fordrejer det indre
marked (COM(2021) 223 final).
DA 12 DA
Kommissionens selvstændige forslag om ændring af finansforordningen vedrørende
behandlingen af annullerede eller reducerede bøder i konkurrencesager11
 forenkling af reglerne om forskudskonti for at løse de problemer, som EU-
delegationerne er stødt på (artikel 88 og 89), og om likviditetsstyring, navnlig brugen
af kreditkort og moderne betalingsmetoder (artikel 86).
11
COM(2022) 184 final.
DA 13 DA
 2018/1046 (tilpasset)
2022/0162 (COD)
Forslag til
EUROPA-PARLAMENTETS OG RÅDETS FORORDNING
om de finansielle regler vedrørende Unionens almindelige budget, om ændring af
forordning (EU) nr. 1296/2013, (EU) nr. 1301/2013, (EU) nr. 1303/2013, (EU) nr.
1304/2013, (EU) nr. 1309/2013, (EU) nr. 1316/2013, (EU) nr. 223/2014, (EU) nr. 283/2014
og afgørelse nr. 541/2014/EU og om ophævelse af forordning (EU, Euratom) nr.
966/2012(omarbejdning)
EUROPA-PARLAMENTET OG RÅDET FOR DEN EUROPÆISKE UNION HAR —
under henvisning til traktaten om Den Europæiske Unions funktionsmåde, særlig artikel 46,
litra d), artikel 149, artikel 153, stk. 2, litra a), artikel 164, 172, 175, 177 og 178, artikel 189,
stk. 2, artikel 212, stk. 2, artikel 322, stk. 1, og artikel 349 sammenholdt med traktaten om
oprettelse af Det Europæiske Atomenergifællesskab, særlig artikel 106A,
under henvisning til forslag fra Europa-Kommissionen,
efter fremsendelse af udkast til lovgivningsmæssig retsakt til de nationale parlamenter,
under henvisning til udtalelse fra Revisionsretten12
,
under henvisning til udtalelse fra Det Europæiske Økonomiske og Sociale Udvalg13
,
under henvisning til udtalelse fra Regionsudvalget14
,
efter den almindelige lovgivningsprocedure, og
ud fra følgende betragtninger:
 ny
(1) Der skal foretages en række ændringer af Europa-Parlamentets og Rådets forordning
(EU, Euratom) 2018/104615
. Forordningen bør af klarhedshensyn omarbejdes.
12
EUT C […] af […], s. […].
13
EUT C […] af […], s. […].
14
EUT C […] af […], s. […].
15
Europa-Parlamentets og Rådets forordning (EU, Euratom) 2018/1046 af 18. juli 2018 om de finansielle
regler vedrørende Unionens almindelige budget, om ændring af forordning (EU) nr. 1296/2013, (EU)
nr. 1301/2013, (EU) nr. 1303/2013, (EU) nr. 1304/2013, (EU) nr. 1309/2013, (EU) nr. 1316/2013, (EU)
nr. 223/2014, (EU) nr. 283/2014 og afgørelse nr. 541/2014/EU og om ophævelse af forordning (EU,
Euratom) nr. 966/2012 (EUT L 193 af 30.7.2018, s. 1).
DA 14 DA
 2018/1046 betragtning 1
(2) Efter tre års gennemførelse bør der foretages yderligere ændringer af de finansielle
regler vedrørende Unionens almindelige budget ("budgettet") for at fjerne flaskehalse i
gennemførelsen ved at øge fleksibiliteten, for at forenkle gennemførelsen for
interessenter og tjenestegrene, for at fokusere mere på resultater og for at forbedre
adgang, gennemsigtighed og ansvarlighed. Europa-Parlamentets og Rådets forordning
(EU, Euratom) nr. 966/201216
bør derfor ophæves og erstattes af nærværende
forordning.
 2018/1046 betragtning 2
(3) For at gøre de finansielle regler vedrørende budgettet mindre komplekse og medtage
de relevante bestemmelser i en enkelt forordning bør Kommissionen ophæve den
delegerede forordning (EU) nr. 1268/201217
. Af klarhedshensyn bør de vigtigste
bestemmelser i den delegerede forordning (EU) nr. 1268/2012 medtages i nærværende
forordning, mens andre bestemmelser bør indgå i vejledninger til tjenestegrene.
 ny
(4) Ved denne forordning bør der fastsættes finansielle regler vedrørende Unionens
almindelige budget, jf. artikel 322 i TEUF, men den hverken regulerer eller berører
gennemførelsen af de restriktive foranstaltninger, der vedtages på grundlag af TEUF
og TEU, herunder inden for rammerne af gennemførelsen af Unionens budget.
(5) Under hensyntagen til erfaringerne med gennemførelsen af de finansielle regler
vedrørende Unionens almindelige budget ("budgettet") og efter vedtagelsen af Rådets
forordning (EU, Euratom) 2020/209318
om fastlæggelse af den flerårige finansielle
ramme for perioden 2021-2027 bør der foretages visse målrettede ændringer for at
tilpasse de generelle finansielle regler til den nye retlige ramme, tilpasse dem til
behovet for effektiv krisestyring og forbedre beskyttelsen af Unionens finansielle
interesser. Desuden bør der foretages målrettede forenklinger, tekniske ajourføringer
og korrektioner.
(6) Efter vedtagelsen af den flerårige finansielle ramme for 2021-2027 bør henvisningerne
til basisretsakter, til afgørelse (EU, Euratom) 2020/205319
, til Rådets forordning (EU,
16
Europa-Parlamentets og Rådets forordning (EU, Euratom) nr. 966/2012 af 25. oktober 2012 om de
finansielle regler vedrørende Unionens almindelige budget og om ophævelse af Rådets forordning (EF,
Euratom) nr. 1605/2002 (EUT L 298 af 26.10.2012, s. 1).
17
Kommissionens delegerede forordning (EU) nr. 1268/2012 af 29. oktober 2012 om
gennemførelsesbestemmelser til Europa-Parlamentets og Rådets forordning (EU, Euratom) nr.
966/2012 om de finansielle regler vedrørende Unionens almindelige budget (EUT L 362 af 31.12.2012,
s. 1).
18
Rådets forordning (EU, Euratom) 2020/2093 af 17. december 2020 om fastlæggelse af den flerårige
finansielle ramme for årene 2021-2027 (EUT L 433I af 22.12.2020, s. 11).
19
Rådets afgørelse (EU, Euratom) 2020/2053 af 14. december 2020 om ordningen for Den Europæiske
Unions egne indtægter og om ophævelse af afgørelse 2014/335/EU, Euratom (EUT L 424 af
15.12.2020, s. 1).
DA 15 DA
Euratom) 2021/768 og til den interinstitutionelle aftale af 16. december 2020 erstattes
eller tilføjes til de henvisninger, der anvendes i nærværende forordning.
(7) Af klarhedshensyn erstattes alle henvisninger til den ophævede forordning (EF)
nr. 45/200120
af henvisninger til Europa-Parlamentets og Rådets forordning (EU)
2018/172521
.
(8) Af hensyn til retssikkerheden bør en række krydshenvisninger korrigeres.
(9) Det er nødvendigt bedre at afspejle den specifikke karakter og funktionsmåden af
hensættelser til dækning af finansielle forpligtelser og budgetgarantier. Visse
definitioner af og regler for budgetgarantier, budgetmæssige forpligtelser, retlige
forpligtelser, betalingsbevillinger, modtagere og offentliggørelse af oplysninger om
modtagere bør derfor tilpasses. Der bør tilføjes en definition af fasen for oprettelse af
hensættelser til dækning af finansielle forpligtelser. Desuden bør definitionerne
ajourføres, så de navnlig afspejler ændringer af udbudsreglerne og indførelsen af
regler om ikkefinansielle donationer.
(10) For at øge gennemsigtigheden angående modtagere af EU-midler, hvis disse er
ikkestatslige organisationer, bør begrebet ikkestatslige organisationer defineres
således, at der fastsættes kriterier for at identificere disse, og tilskudsansøgere bør
angive deres retlige status, herunder om de er ikkestatslige organisationer.
(11) Der bør indsættes en henvisning til den generelle ordning med konditionalitet til
beskyttelse af Unionens budget, som er fastsat ved Europa-Parlamentets og Rådets
forordning (EU, Euratom) 2020/209222
. Forordning (EU, Euratom) 2020/2092 er en
hjørnesten i den retlige ramme for gennemførelsen af Unionens budget.
 2018/1046 betragtning 3
(12) De grundlæggende budgetprincipper bør opretholdes. De eksisterende undtagelser fra
disse principper for specifikke områder såsom forskning, foranstaltninger udadtil og
strukturfonde bør så vidt muligt revideres og forenkles under hensyntagen til deres
fortsatte relevans, deres merværdi for budgettet og den byrde, som de pålægger
interessenterne.
 2018/1046 betragtning 4
(13) Reglerne for fremførsel af bevillinger bør anføres tydeligere, og der bør sondres
mellem automatiske og ikkeautomatiske fremførsler. De berørte EU-institutioner bør
20
Europa-Parlamentets og Rådets forordning (EF) nr. 45/2001 af 18. december 2000 om beskyttelse af
fysiske personer i forbindelse med behandling af personoplysninger i fællesskabsinstitutionerne
og -organerne og om fri udveksling af sådanne oplysninger (EFT L 8 af 12.1.2001, s. 1).
21
Europa-Parlamentets og Rådets forordning (EU) 2018/1725 af 23. oktober 2018 om beskyttelse af
fysiske personer i forbindelse med behandling af personoplysninger i Unionens institutioner, organer,
kontorer og agenturer og om fri udveksling af sådanne oplysninger og om ophævelse af forordning (EF)
nr. 45/2001 og afgørelse nr. 1247/2002/EF (EUT L 295 af 21.11.2018, s. 39).
22
Europa-Parlamentets og Rådets forordning (EU, Euratom) 2020/2092 af 16. december 2020 om en
generel ordning med konditionalitet til beskyttelse af Unionens budget (EUT L 433I af 22.12.2020,
s. 1).
DA 16 DA
oplyse Europa-Parlamentet og Rådet om både automatiske og ikkeautomatiske
fremførsler.
 2018/1046 betragtning 5
(14) Fremførsel og anvendelse af eksterne formålsbestemte indtægter til et efterfølgende
program eller en efterfølgende foranstaltning bør være mulig med henblik på effektiv
anvendelse af sådanne midler. Det bør kun være muligt at fremføre interne
formålsbestemte indtægter til det følgende regnskabsår, medmindre andet er fastsat i
denne forordning.
 ny
(15) Efter vedtagelsen af den flerårige finansielle ramme for 2021-2027 og dertil knyttede
basisretsakter bør visse regler vedrørende budgetprincipper, navnlig for så vidt angår
annullering og fremførsel, frigørelser og genopførelse af bevillinger svarende til
frigørelser, fastsat i Europa-Parlamentets og Rådets forordning (EU) 2021/211623
,
forordning (EU, Euratom) 2020/2093, Europa-Parlamentets og Rådets forordning
(EU) 2021/83624
, Europa-Parlamentets og Rådets forordning (EU) 2021/94725
,
Europa-Parlamentets og Rådets forordning (EU) 2021/152926
, Rådets afgørelse (EU)
2021/176427
, Rådets forordning (Euratom) 2021/94828
og Europa-Parlamentets og
Rådets forordning (EU) 2021/106029
, indarbejdes i denne forordning.
23
Europa-Parlamentets og Rådets forordning (EU) 2021/2116 af 2. december 2021 om finansiering,
forvaltning og overvågning af den fælles landbrugspolitik og om ophævelse af forordning (EU)
nr. 1306/2013 (EUT L 435 af 6.12.2021, s. 187).
24
Europa-Parlamentets og Rådets forordning (EU) 2021/836 af 20. maj 2021 om ændring af afgørelse
nr. 1313/2013/EU om en EU-civilbeskyttelsesmekanisme (EUT L 185 af 26.5.2021, s. 1).
25
Europa-Parlamentets og Rådets forordning (EU) 2021/947 af 9. juni 2021 om oprettelse af instrumentet
for naboskab, udviklingssamarbejde og internationalt samarbejde — et globalt Europa, og om ændring
og ophævelse af afgørelse nr. 466/2014/EU og ophævelse af forordning (EU) 2017/1601 og Rådets
forordning (EF, Euratom) nr. 480/2009 (EUT L 209 af 14.6.2021, s. 1).
26
Europa-Parlamentets og Rådets forordning (EU) 2021/1529 af 15. september 2021 om oprettelse af et
instrument til førtiltrædelsesbistand (IPA III) (EUT L 330 af 20.9.2021, s. 1).
27
Rådets afgørelse (EU) 2021/1764 af 5. oktober 2021 om associering af de oversøiske lande og
territorier med Den Europæiske Union, herunder forbindelser mellem Den Europæiske Union på den
ene side og Grønland og Kongeriget Danmark på den anden side (afgørelse om oversøisk associering,
herunder Grønland) (EUT L 355 af 7.10.2021, s. 6).
28
Rådets forordning (Euratom) 2021/948 af 27. maj 2021 om oprettelse af et europæisk instrument for
internationalt samarbejde om nuklear sikkerhed, der supplerer instrumentet for naboskab,
udviklingssamarbejde og internationalt samarbejde — et globalt Europa, på grundlag af traktaten om
oprettelse af Det Europæiske Atomenergifællesskab og om ophævelse af forordning (Euratom)
nr. 237/2014 (EUT L 209 af 14.6.2021, s. 79).
29
Europa-Parlamentets og Rådets forordning (EU) 2021/1060 af 24. juni 2021 om fælles bestemmelser
for Den Europæiske Fond for Regionaludvikling, Den Europæiske Socialfond Plus,
Samhørighedsfonden, Fonden for Retfærdig Omstilling og Den Europæiske Hav-, Fiskeri- og
Akvakulturfond og om finansielle regler for nævnte fonde og for Asyl-, Migrations- og
Integrationsfonden, Fonden for Intern Sikkerhed og instrumentet for finansiel støtte til
grænseforvaltning og visumpolitik (EUT L 231 af 30.6.2021, s. 159).
DA 17 DA
 2018/1046 betragtning 6
(16) Hvad angår interne formålsbestemte indtægter, bør det være muligt at finansiere nye
byggeprojekter med indtægter fra udlejning og salg af bygninger. Med henblik herpå
bør sådanne indtægter betragtes som interne formålsbestemte indtægter, som kan
fremføres, indtil de er anvendt fuldt ud.
 ny
(17) Af forenklingshensyn og for bedre at tilpasse tidsplanen for medlemsstaternes bidrag
til de tilsvarende betalingsbehov bør alle yderligere finansielle bidrag fra
medlemsstaterne til Unionens aktioner og programmer, herunder frivillige bidrag,
behandles på samme måde og betragtes som eksterne formålsbestemte indtægter.
(18) For at øge gennemsigtigheden i præsentationen af formålsbestemte indtægter bør der i
et bilag, som udgør en integrerende del af budgettet, gives udførlige oplysninger om
de anslåede eksterne formålsbestemte indtægter, der skal modtages, og den forventede
tildeling til de relevante budgetposter.
(19) Reglerne om overførsler, der er omfattet af særlige bestemmelser, bør ajourføres for at
tage hensyn til den solidaritets- og nødhjælpsreserve, der er oprettet ved forordning
(EU, Euratom) 2020/2093. Desuden bør der foretages justeringer for at afspejle, at
forslag til ændringsbudgetter ikke længere er påkrævet for at anvende solidaritets- og
nødhjælpsreserven.
 2018/1046 betragtning 7
(20) EU-institutionerne bør kunne modtage enhver donation til Unionen.
 ny
(21) For at muliggøre en hurtig reaktion under ekstraordinære omstændigheder bør
Kommissionen kunne acceptere donationer i naturalier uanset deres værdi, hvis
sådanne donationer gives med henblik på humanitær bistand, nødhjælp,
civilbeskyttelse eller bistand i krisesituationer. For at sikre tilstrækkelige
beskyttelsesforanstaltninger bør Kommissionen kun acceptere sådanne donationer,
hvis accepten følger principperne om forsvarlig økonomisk forvaltning og
gennemsigtighed, ikke giver anledning til interessekonflikter og ikke skader Unionens
omdømme. Donoren bør på accepttidspunktet ikke befinde sig i en af
udelukkelsessituationerne under systemet for tidlig opdagelse og udelukkelse og bør
ikke være registreret som udelukket i den pågældende database.
DA 18 DA
 2018/1046 betragtning 8
(22) Der bør indføres en bestemmelse, som giver juridiske personer mulighed for at
sponsorere et arrangement eller en aktivitet i form af naturalydelser med sigte på
fremstød eller virksomhedernes sociale ansvar.
 2018/1046 betragtning 9
(23) Begrebet "præstation" for så vidt angår budgettet bør præciseres. Produktivitet bør
knyttes til den direkte anvendelse af princippet om forsvarlig økonomisk forvaltning.
Princippet om forsvarlig økonomisk forvaltning bør også defineres, og der bør være en
forbindelse mellem opstillede mål og præstation, resultatindikatorer og resultater samt
sparsommelighed, produktivitet og effektivitet ved anvendelse af bevillinger. Af
hensyn til retssikkerheden bør terminologi vedrørende præstation, navnlig output og
resultater, defineres, samtidig med at konflikter med eksisterende resultatrammer for
de forskellige programmer undgås.
 ny
(24) I betragtning af betydningen af at tage hånd om klima- og miljømæssige udfordringer
og for at sikre, at budgetgennemførelsen bidrager til at opfylde den europæiske grønne
pagt30
, bør begrebet præstation for så vidt angår budgettet udvides til at omfatte
gennemførelsen af programmer og aktiviteter på en bæredygtig måde, som ikke
hindrer opfyldelsen af miljømålene om modvirkning af klimaændringer, tilpasning til
klimaændringer, bæredygtig anvendelse og beskyttelse af vand- og havressourcer,
omstillingen til en cirkulær økonomi, forebyggelse og bekæmpelse af forurening samt
beskyttelse og genopretning af biodiversitet og økosystemer.
 2018/1046 betragtning 10
(25) I overensstemmelse med den interinstitutionelle aftale af 13. april 2016 om bedre
lovgivning31
bør EU-lovgivningen være af høj kvalitet og fokusere på de områder,
hvor den har størst merværdi for borgerne og er så produktiv og effektiv som muligt
med hensyn til at realisere Unionens fælles politikmål. Hvis eksisterende og nye
udgiftsprogrammer og aktiviteter, der medfører væsentlige udgifter, underkastes
evaluering, kan det bidrage til at nå disse mål.
30
Den europæiske grønne pagt — meddelelse fra Kommissionen til Europa-Parlamentet, Det Europæiske
Råd, Rådet, Det Europæiske Økonomiske og Sociale Udvalg og Regionsudvalget (COM(2019) 640
final/3).
31
EUT L 123 af 12.5.2016, s. 1.
DA 19 DA
 ny
(26) For at gennemføre Kommissionens tilsagn om at benytte digital betjening som
udgangspunkt og fremme mere produktive kontroller og revisioner af høj kvalitet ved
at øge sikkerhedsniveauet og samtidig mindske omkostningerne bør der indføres en
udtrykkelig henvisning til brugen af digitale værktøjer og nye teknologier såsom
maskinindlæring, procesautomatisering med robotteknologi, datamining og kunstig
intelligens.
(27) For at styrke beskyttelsen af Unionens budget mod svig, korruption,
interessekonflikter, dobbeltfinansiering og andre uregelmæssigheder bør der indføres
standardiserede foranstaltninger med henblik på at indsamle, sammenligne og
aggregere oplysninger om modtagere af EU-finansiering. For nærmere bestemt
effektivt at forebygge, afsløre, efterforske og korrigere svig eller afhjælpe
uregelmæssigheder er det nødvendigt at kunne identificere de fysiske personer, som i
sidste ende direkte eller indirekte drager fordel af EU-finansiering, og som i sidste
ende profiterer af at misbruge EU-finansiering. Elektronisk registrering og lagring af
data om modtagere af EU-finansiering, herunder deres reelle ejere som defineret i
artikel 3, nr. 6), i Europa-Parlamentets og Rådets direktiv (EU) 2015/84932
, og den
regelmæssige tilrådighedsstillelse af disse data i et fælles integreret IT-system til
datamining og risikoscore, som stilles til rådighed af Kommissionen, bør lette
risikovurderingen med henblik på udvælgelse, tildeling, finansiel forvaltning,
overvågning, undersøgelse, kontrol og revision og bidrage til en effektiv forebyggelse,
afsløring, korrektion og opfølgning af svig, korruption, interessekonflikter,
dobbeltfinansiering og andre uregelmæssigheder. Kommissionen bør stå for at
udvikle, forvalte og overvåge det fælles integrerede IT-system til datamining og
risikoscore. Kommissionen, medlemsstaterne, de personer eller enheder, der
gennemfører budgettet, Det Europæiske Kontor for Bekæmpelse af Svig ("OLAF") og
andre af Unionens undersøgelses- og kontrolorganer bør gives den nødvendige adgang
til disse oplysninger inden for rammerne af deres respektive kompetencer. Reglerne
vedrørende dataregistrering, -lagring, -overførsel og -behandling bør følge de
gældende databeskyttelsesregler.
 2018/1046 betragtning 11
(28) I overensstemmelse med princippet om gennemsigtighed, der er indeholdt i artikel 15 i
traktaten om Den Europæiske Unions funktionsmåde (TEUF), arbejder EU-
institutioner så åbent som muligt. Med henblik på budgetgennemførelsen indebærer
anvendelsen af dette princip, at borgerne bør vide, hvor og til hvilke formål Unionens
midler anvendes. Sådanne oplysninger fremmer den demokratiske debat, bidrager til at
inddrage borgerne i Unionens beslutningsproces, styrker den institutionelle kontrol
med Unionens udgifter og bidrager til at øge dens troværdighed. Kommunikationen
bør være mere målrettet og bør sigte mod at øge synligheden af Unionens bidrag for
borgerne. Disse mål bør nås ved, at der fortrinsvis ved hjælp af moderne
32
Europa-Parlamentets og Rådets direktiv (EU) 2015/849 af 20. maj 2015 om forebyggende
foranstaltninger mod anvendelse af det finansielle system til hvidvaskning af penge og finansiering af
terrorisme (EUT L 141 af 5.6.2015, s. 73).
DA 20 DA
kommunikationsmidler offentliggøres relevante oplysninger om alle modtagere af
midler, der finansieres over budgettet, under hensyntagen til disse modtageres legitime
interesser angående fortrolighed og sikkerhed samt for fysiske personers
vedkommende deres ret til privatlivets fred og til beskyttelse af deres
personoplysninger. EU-institutionerne bør derfor anvende en selektiv fremgangsmåde
ved offentliggørelse af oplysninger i overensstemmelse med
proportionalitetsprincippet. Afgørelser om offentliggørelse bør baseres på relevante
kriterier for at sikre, at oplysningerne er relevante.
 2018/1046, betragtning 12
(tilpasset)
 ny
(29) Uden at det berører reglerne om beskyttelse af personoplysninger, bør der tilstræbes
størst mulig gennemsigtighed med hensyn til oplysninger om modtagere.
Oplysningerne om modtagere af EU-midler , der gennemføres ved direkte forvaltning,
bør offentliggøres på et dedikeret websted tilhørende EU-institutioner, såsom systemet
for finansiel gennemsigtighed,. og  Offentliggørelseskrav bør omfatte alle
budgetgennemførelsesmetoder, også af andre EU-institutioner og -organer. Til dette
formål bør medlemsstaterne, personer og enheder, der gennemfører budgettet, og
andre EU-institutioner og -organer mindst en gang om året sende Kommissionen
oplysninger om deres modtagere af EU-finansiering. Disse oplysninger  bør mindst
omfatte navn  , en unik identifikator , modtagerens lokalitet, det beløb, der er
indgået retlige forpligtelser for, og formålet med foranstaltningen midlerne. Der bør
ved disse oplysninger tages hensyn til relevante kriterier såsom de pågældende
foranstaltningers periodiske fordeling, type og betydning.
 2018/1046 betragtning 13
(30) Det bør være muligt for Kommissionen at gennemføre budgettet indirekte gennem
medlemsstatsorganisationer. Af hensyn til retssikkerheden er det derfor
hensigtsmæssigt at definere en medlemsstatsorganisation som enten en enhed, der er
etableret i en medlemsstat som et offentligretligt organ, eller som et privatretligt organ,
som er pålagt en offentlig tjenesteydelsesopgave og har fået stillet tilstrækkelige
finansielle garantier fra den pågældende medlemsstat. Finansiel støtte, som en
medlemsstat i overensstemmelse med EU-rettens gældende krav yder til sådanne
privatretlige organer i en form, der besluttes af denne medlemsstat, og som ikke
nødvendigvis kræver en bankgaranti, bør betragtes som tilstrækkelige finansielle
garantier.
 2018/1046 betragtning 14
Hvad angår priser, tilskud og kontrakter, som tildeles, efter at en offentlig procedure er åbnet
for konkurrence, og navnlig projektkonkurrencer, indkaldelser af forslag og indkaldelser af
tilbud, bør navnet på og lokaliteten for modtagere af EU-midler offentliggøres for at
overholde principperne i TEUF, navnlig principperne om gennemsigtighed, proportionalitet,
DA 21 DA
ligebehandling og ikkeforskelsbehandling. En sådan offentliggørelse bør bidrage til kontrol
med tildelingsprocedurer for ansøgere, der uden held har deltaget i en konkurrence.
 2018/1046 betragtning 15
(31) Personoplysninger om fysiske personer bør kun være offentligt tilgængelige i den
periode, hvor de pågældende midler anvendes af modtageren, og bør derfor fjernes
efter to år. Det samme bør gælde for personoplysninger om juridiske personer, hvis
officielle navn identificerer en eller flere fysiske personer.
 2018/1046 betragtning 16
(32) I de fleste af de tilfælde, som er omfattet af denne forordning, vedrører
offentliggørelse juridiske personer. Når der er tale om fysiske personer, bør
offentliggørelse af personoplysninger respektere princippet om et rimeligt forhold
mellem det tildelte beløbs størrelse og behovet for at kontrollere, at midlerne anvendes
bedst muligt, er overholdt. I sådanne tilfælde er offentliggørelse af regionen på niveau
2 i den fælles nomenklatur for regionale enheder (NUTS) i overensstemmelse med
målet om offentliggørelse af oplysninger om modtagere og sikrer ligebehandling af
medlemsstater af forskellig størrelse, samtidig med at modtagernes ret til privatlivets
fred og navnlig beskyttelse af deres personoplysninger respekteres.
 2018/1046 betragtning 17
 ny
(33) Af hensyn til retssikkerheden og i overensstemmelse med proportionalitetsprincippet
bør det præciseres, i hvilke situationer offentliggørelse ikke bør finde sted. F.eks. bør
der ikke ske offentliggørelse af oplysninger vedrørende stipendier eller andre former
for direkte støtte til fysiske personer med særligt stort behov, om visse kontrakter med
meget lav værdi, om finansiel støtte via finansielle instrumenter under en vis tærskel
 eller budgetgarantier  eller i tilfælde, hvor offentliggørelse risikerer at udgøre en
trussel mod de pågældendes rettigheder og frihedsrettigheder som beskyttet af Den
Europæiske Unions charter om grundlæggende rettigheder eller at skade modtagernes
kommercielle interesserer. For tilskud bør der dog for at bevare den nuværende praksis
og muliggøre gennemsigtighed ikke være en særlig fritagelse fra forpligtelsen til at
offentliggøre oplysninger baseret på en specifik tærskel.
 2018/1046 betragtning 18
(34) Hvis modtageres personoplysninger offentliggøres med henblik på gennemsigtighed i
forbindelse med anvendelse af EU-midler og kontrol af tildelingsprocedurer, bør
modtagerne underrettes om en sådan offentliggørelse og om deres rettigheder og
procedurerne for udøvelse af disse rettigheder i overensstemmelse med Europa-
DA 22 DA
Parlamentets og Rådets forordning (EU) 2018/1725 (EF) nr. 45/200133
og (EU)
2016/67934
.
 2018/1046 betragtning 19
(35) For at sikre, at princippet om ligebehandling overholdes i forhold til alle modtagere,
bør oplysninger om fysiske personer også offentliggøres i overensstemmelse med
medlemsstaternes pligt til at sikre stor grad af åbenhed omkring kontrakter over de
tærskler, som er fastsat i Europa-Parlamentets og Rådets direktiv 2014/24/EU35
.
 2018/1046 betragtning 20
 ny
(36) I tilfælde af indirekte og delt forvaltning bør de personer, enheder eller udpegede
organer, der gennemfører EU-midler, gøre oplysninger om modtagere og
slutmodtagere tilgængelige. I tilfælde af delt forvaltning bør oplysningerne
offentliggøres i overensstemmelse med sektorspecifikke regler.  Medlemsstater, der
modtager og gennemfører EU-midler ved direkte forvaltning, bør stille oplysninger til
rådighed om deres modtagere i overensstemmelse med denne forordning. 
Kommissionen bør stille oplysninger om et fælles websted, hvor oplysninger om
modtagere og slutmodtagere findes, til rådighed, herunder en henvisning til webstedets
adresse.
 2018/1046 betragtning 21
(37) For at øge læseligheden og gennemsigtigheden af oplysninger om finansielle
instrumenter, der gennemføres ved direkte og indirekte forvaltning, er det
hensigtsmæssigt at samle alle rapporteringskrav i et enkelt arbejdsdokument, der
knyttes til budgetforslaget.
 ny
(38) For at sikre gennemsigtighed, undgå dobbeltarbejde og tilpasse
rapporteringstidspunktet efter tilgængeligheden af de relevante data bør oplysningerne
om budgetgarantier, den fælles hensættelsesfond og eventualforpligtelser samles under
disse tre kategorier og præsenteres på en fyldestgørende måde i de respektive
rapporter.
33
Europa-Parlamentets og Rådets forordning (EF) nr. 45/2001 af 18. december 2000 om beskyttelse af
fysiske personer i forbindelse med behandling af personoplysninger i fællesskabsinstitutionerne og -
organerne og om fri udveksling af sådanne oplysninger (EFT L 8 af 12.1.2001, s. 1).
34
Europa-Parlamentets og Rådets forordning (EU) 2016/679 af 27. april 2016 om beskyttelse af fysiske
personer i forbindelse med behandling af personoplysninger og om fri udveksling af sådanne
oplysninger og om ophævelse af direktiv 95/46/EF (generel forordning om databeskyttelse) (EUT L 119
af 4.5.2016, s. 1).
35
Europa-Parlamentets og Rådets direktiv 2014/24/EU af 26. februar 2014 om offentlige udbud og om
ophævelse af direktiv 2004/18/EF (EUT L 94 af 28.3.2014, s. 65).
DA 23 DA
(39) For at øge rapporteringens gennemsigtighed og nøjagtighed bør de oplysninger om
finansielle instrumenter, der præsenteres i det arbejdsdokument, der er vedlagt
budgetforslaget, omfatte oplysninger om realiserede tab på aktiver.
(40) For at sikre synkroniseringen med tidsplanen for vedtagelsen af budgetoverslaget bør
Kommissionens arbejdsdokument om bygningspolitik vedlægges budgetforslaget.
 2018/1046, betragtning 22
(tilpasset)
(41) For at fremme bedste praksis ved gennemførelsen af Den Europæiske Fond for
Regionaludvikling (EFRU), Den Europæiske Socialfond (ESF), Samhørighedsfonden,
Den Europæiske Landbrugsfond for Udvikling af Landdistrikterne (ELFUL), Den
Europæiske Hav-, og Fiskeri  - og Akvakultur  fond (EMFF  EHFAF  ) og
Den Europæiske Garantifond for Landbruget (EGFL) bør Kommissionen have
mulighed for til orientering at stille en ikkebindende metodevejledning, som beskriver
dens egen kontrolstrategi og -tilgang, herunder tjeklister og eksempler på bedste
praksis, til rådighed for organer, der er ansvarlige for forvaltnings- og
kontrolaktiviteter. Denne vejledning bør ajourføres, hver gang det er nødvendigt.
 ny
(42) Det er nødvendigt at åbne mulighed for fra indtægterne på Unionens almindelige
budget at fratrække eventuelle renter eller andre skyldige afgifter vedrørende
annullerede eller reducerede bøder, tvangsbøder eller andre sanktioner, herunder
eventuelle negativt afkast knyttet til disse beløb. For at overholde det generelle princip
om genoprettelse af den tidligere tilstand (restitutio in integrum), der finder anvendelse
på bøder, tvangsbøder eller andre sanktioner pålagt af EU-institutioner, som senere
annulleres eller reduceres af Domstolen, er det nødvendigt at fastsætte, at et negativt
afkast af foreløbigt opkrævede bøder, andre tvangsbøder eller sanktioner pålagt af EU-
institutioner ikke fratrækkes det beløb, der skal tilbagebetales. For at kompensere for
tabet af rådigheden over midler fra den dato, hvor virksomheden midlertidigt
indbetalte bøden til Kommissionen, og frem til den dato, hvor tilbagebetalingen finder
sted, bør det tilbagebetalte beløb som en passende kompensation til virksomheden i
sådanne situationer forrentes med den sats, som Den Europæiske Centralbank
anvender på sine vigtigste refinansieringstransaktioner, forhøjet med et og et halvt
procentpoint, hvilket udelukker, at der skal anvendes nogen anden rentesats på dette
beløb. Denne sats svarer desuden til den rentesats, der gælder for debitor, når denne
vælger at udsætte betalingen af en bøde, tvangsbøde eller anden sanktion og stiller en
finansiel garanti i stedet for at foretage en indbetaling. For at sikre tilstrækkelig
likviditet til at kompensere den pågældende tredjemand for tabet af rådigheden over
midler i de tilfælde, der er omhandlet i artikel 109, stk. 4, er det nødvendigt, at de
beløb, der er modtaget i form af bøder, tvangsbøder eller andre sanktioner samt
påløbne renter eller andre indtægter, som de har genereret, kan opføres på budgettet
inden udgangen af det følgende regnskabsår.
(43) I lyset af det øgede omfang af låntagnings- og långivningstransaktioner, der
gennemføres af Kommissionen på Unionens vegne for at finansiere genopretningen
efter covid-19-pandemien, bør gennemsigtigheden vedrørende disse transaktioner
forbedres yderligere. For at modvirke disse transaktioners øgede kompleksitet og sikre
DA 24 DA
større synlighed af deres indhold bør der tilføjes en samlet oversigt over de
låntagnings- og långivningstransaktioner, som Kommissionen har gennemført, til det
dokument, der er knyttet som bilag til budgetsektionen vedrørende Kommissionen.
 2018/1046 betragtning 23
(44) Det er hensigtsmæssigt at indføre mulighed for, at EU-institutionerne kan indgå
serviceleveranceaftaler med hinanden med henblik på at lette gennemførelsen af deres
bevillinger, og ligeledes mulighed for, at sådanne aftaler kan indgås mellem afdelinger
i EU-institutioner, EU-organer, europæiske kontorer, organer eller personer, der har
fået overdraget gennemførelsen af specifikke aktioner inden for den fælles udenrigs-
og sikkerhedspolitik (FUSP) i henhold til afsnit V i traktaten om Den Europæiske
Union (TEU), og kontoret for generalsekretæren for Europaskolernes Øverste Råd om
levering af tjenesteydelser, levering af varer eller udførelse af bygge- og
anlægsarbejder samt af ejendomskontrakter.
 ny
(45) Af hensyn til retssikkerheden er det nødvendigt at præcisere, at den gældende ret, i
henhold til hvilken der skal træffes hensigtsmæssige foranstaltninger med hensyn til
interessekonflikter, omfatter EU-retten og national ret vedrørende interessekonflikter.
(46) For at øge inklusiviteten bør privatretlige eller EU-retlige organer, der er etableret i en
medlemsstat, og som i overensstemmelse med sektorspecifikke regler kan få
overdraget gennemførelsen af EU-midler eller budgetgarantier, føjes til listen over
enheder i henhold til artikel 62, stk. 1, første afsnit, litra c), for så vidt som de
kontrolleres af offentligretlige organer eller privatretlige organer, som varetager
offentlige tjenesteydelsesopgaver, som er støtteberettigede under indirekte forvaltning,
og som har fået stillet tilstrækkelige finansielle garantier. Modtager sådanne
privatretlige eller EU-retlige organer ikke finansiel støtte fra en medlemsstat, bør
tilstrækkelige finansielle garantier have form af solidarisk hæftelse for
kontrolorganerne eller ækvivalente finansielle garantier.
 2018/1046 betragtning 24
(47) Det er hensigtsmæssigt at fastlægge proceduren for oprettelse af nye europæiske
kontorer og at sondre mellem sådanne kontorers obligatoriske og fakultative opgaver.
Der bør indføres mulighed for, at EU-institutioner, EU-organer og andre europæiske
kontorer kan delegere beføjelser som anvisningsberettiget til et europæisk kontors
direktør. Europæiske kontorer bør også have mulighed for at indgå
serviceleveranceaftaler om levering af tjenesteydelser, levering af varer eller udførelse
af bygge- og anlægsarbejder samt af ejendomskontrakter. Det er hensigtsmæssigt at
fastsætte specifikke regler for udarbejdelse af regnskaber, bestemmelser, der giver
Kommissionens regnskabsfører bemyndigelse til at delegere nogle af sine opgaver til
ansatte i disse kontorer, og funktionsvilkårene for de bankkonti, som Kommissionen
bør have mulighed for at åbne i et europæisk kontors navn.
DA 25 DA
 2018/1046 betragtning 25
(48) For at forbedre forvaltningsorganernes omkostningseffektivitet og i lyset af de
praktiske erfaringer med andre EU-organer bør det være muligt at overdrage alle eller
nogle af de opgaver, som et forvaltningsorgans regnskabsfører varetager, til
Kommissionen regnskabsfører.
 2018/1046 betragtning 26
(49) Af hensyn til retssikkerheden er det nødvendigt at præcisere, at direktører for
forvaltningsorganer fungerer som ved delegation bemyndigede anvisningsberettigede
ved forvaltning af aktionsbevillinger til programmer, der er delegeret til deres organer.
For at opnå fuld virkning af de effektivitetsgevinster, der følger af generel
centralisering af visse støttetjenester, bør der gives udtrykkelig mulighed for, at
forvaltningsorganer kan gennemføre administrationsudgifter.
 2018/1046 betragtning 27
(50) Det er nødvendigt at fastlægge regler om finansielle aktørers, navnlig
anvisningsberettigedes og regnskabsføreres, beføjelser og ansvarsområder.
 2018/1046 betragtning 28
(51) Europa-Parlamentet, Rådet, Revisionsretten og Kommissionens regnskabsfører bør
underrettes om udnævnelse eller fratræden af en ved delegation bemyndiget
anvisningsberettiget, intern revisor og regnskabsfører inden for to uger efter sådan
udnævnelse eller fratræden.
 2018/1046 betragtning 29
(52) Anvisningsberettigede bør have det fulde ansvar for samtlige indtægts- og
udgiftstransaktioner, der udføres under deres myndighed, og for interne
kontrolsystemer, og de bør drages til ansvar for deres handlinger, om nødvendigt
gennem disciplinærsager.
 2018/1046 betragtning 30
(53) Opgaverne, ansvarsområderne og principperne for de procedurer, som de
anvisningsberettigede skal overholde, bør også fastlægges. De ved delegation
bemyndigede anvisningsberettigede bør sikre, at de ved videresubdelegation
bemyndigede anvisningsberettigede og deres ansatte modtager oplysninger om
uddannelse vedrørende kontrolstandarderne og de respektive metoder og teknikker, og
at der træffes foranstaltninger for at sikre et fungerende kontrolsystem. Den ved
delegation bemyndigede anvisningsberettigede bør over for sin EU-institution gøre
DA 26 DA
rede for sin virksomhed i en årlig rapport. Denne rapport bør indeholde de finansielle
og forvaltningsmæssige oplysninger, der kræves til støtte for denne
anvisningsberettigedes erklæring på tro og love om udførelsen af vedkommendes
hverv, herunder oplysninger om de samlede resultater af de gennemførte transaktioner.
Bilag vedrørende de gennemførte transaktioner bør opbevares i mindst fem år. Den
ved delegation bemyndigede anvisningsberettigede bør udarbejde en særlig rapport til
den pågældende EU-institution og den pågældende EU-institution en rapport til
Europa-Parlamentet og Rådet om de forskellige former for udbud med forhandling
med henblik på tildeling af offentlige kontrakter, da sådanne forhandlinger udgør
undtagelser fra de sædvanlige tildelingsprocedurer.
 2018/1046 betragtning 31
(54) Den dobbelte rolle, der indtages af EU-delegationschefer og i deres fravær af deres
stedfortrædere som ved videresubdelegation bemyndigede anvisningsberettigede for
Tjenesten for EU's Optræden Udadtil ("EU-Udenrigstjenesten"), og, for så vidt angår
aktionsbevillinger, for Kommissionen, bør tages i betragtning.
 2018/1046 betragtning 32
(55) Kommissionens delegation af budgetgennemførelsesbeføjelser vedrørende
aktionsbevillingerne i sin egen budgetsektion til stedfortrædende EU-
delegationschefer bør begrænses til situationer, hvor udførelsen af disse opgaver af de
stedfortrædende EU-delegationschefer er strengt nødvendig for at sikre kontinuitet
under EU-delegationschefernes fravær. De stedfortrædende EU-delegationschefer bør
ikke have mulighed for at udøve disse beføjelser systematisk eller af hensyn til den
interne arbejdsfordeling.
 2018/1046 betragtning 33
(56) Regnskabsføreren bør være ansvarlig for korrekt gennemførelse af betalinger,
inkassering af indtægter og inddrivelse af indtægter. Regnskabsføreren bør forvalte
likviditetsstyringen, bankkonti og oplysninger vedrørende tredjemand, føre regnskab
og være ansvarlig for udarbejdelse af sin EU-institutions regnskaber. Kommissionens
regnskabsfører bør være den eneste person, der kan fastlægge regnskabsregler og
harmoniserede regnskabskontoplaner, hvorimod regnskabsførerne for alle de øvrige
EU-institutioner bør fastlægge de regnskabsprocedurer, der finder anvendelse i deres
respektive institutioner.
 2018/1046 betragtning 34
(57) Regler for regnskabsføreres udnævnelse og fratræden bør ligeledes fastlægges.
DA 27 DA
 2018/1046 betragtning 35
(58) Regnskabsføreren bør etablere procedurer til sikring af, at konti, der er åbnet til brug
for likviditetsstyring, og forskudskonti ikke er i debet.
 ny
(59) Betalingsmidler, der er godkendt til likviditetsstyring, bør tilpasses til moderne
betalingsmetoder, herunder kreditkort og elektroniske tegnebøger.
(60) Da betalinger fra Unionens delegationer i kraft af standardreglerne for budget-,
likviditets- og regnskabstransaktioner ("budgetprocedurer") i stigende grad udføres via
den centrale finansforvaltning, og antallet af transaktioner og de beløb, der betales via
forskudskonti, som følge deraf aftager, bør reglerne om oprettelse, administration og
kontrol af forskudskonti forenkles.
 2018/1046 betragtning 36
(61) Betingelser for anvendelse af forskudskonti, en forvaltningsform, der udgør en
undtagelse fra de almindelige budgetprocedurer og kun vedrører begrænsede beløb,
bør fastlægges, og forskudsbestyreres opgaver og ansvarsområder samt
anvisningsberettigedes og regnskabsføreres opgaver og ansvarsområder i forbindelse
med kontrol af forskudskonti bør fastsættes. Revisionsretten bør underrettes om
enhver udnævnelse af forskudsbestyrere. Af hensyn til effektiviteten bør der oprettes
forskudskonti i EU-delegationerne for bevillinger fra både budgetsektionen
vedrørende Kommissionen og budgetsektionen vedrørende EU-Udenrigstjenesten. Det
er også hensigtsmæssigt at tillade, at der på særlige betingelser anvendes forskudskonti
i EU-delegationerne til betaling af mindre beløb gennem budgetprocedurer. For så vidt
angår udpegelse af forskudsbestyrere bør det være muligt også at vælge dem blandt
medarbejdere ansat af Kommissionen inden for området krisestyringsbistand og
humanitære bistandsforanstaltninger, når der i Kommissionen ikke er ansatte omfattet
af vedtægten for tjenestemænd i Den Europæiske Union og ansættelsesvilkårene for de
øvrige ansatte i Den Europæiske Union som fastlagt ved Rådets forordning (EØF,
Euratom, EKSF) nr. 259/6836
("vedtægten") til rådighed.
 2018/1046 betragtning 37
(62) For at tage hensyn til situationen inden for krisestyringsbistand og humanitære
bistandsforanstaltninger, når der i Kommissionen ikke er ansatte omfattet af vedtægten
til rådighed på dette område, og der er tekniske vanskeligheder med at få alle retlige
forpligtelser undertegnet af den ansvarlige anvisningsberettigede , bør det være tilladt
for personale, der er ansat af Kommissionen på dette område, at indgå retlige
forpligtelser af meget lav værdi på op til 2 500 EUR, der er knyttet til gennemførte
betalinger fra forskudskonti, og for EU-delegationschefer eller deres stedfortrædere at
36
EFT L 56 af 4.3.1968, s. 1.
DA 28 DA
indgå retlige forpligtelser efter instruks fra Kommissionens ansvarlige
anvisningsberettigede.
 2018/1046 betragtning 38
(63) Når de finansielle aktørers opgaver og ansvarsområder er fastlagt, er det kun muligt at
drage de pågældende til ansvar på de betingelser, der er fastsat i vedtægten. Der er i
EU-institutionerne oprettet specialiserede paneler for økonomiske uregelmæssigheder
i henhold til forordning (EU, Euratom) nr. 966/2012. Da de imidlertid kun har fået
forelagt et begrænset antal sager og af hensyn til effektiviteten, er det hensigtsmæssigt
at overføre deres funktioner til et interinstitutionelt panel oprettet i henhold til
nærværende forordning ("panelet"). Panelet bør oprettes med henblik på at vurdere
anmodninger og udarbejde henstillinger om behovet for at træffe afgørelse om
udelukkelse eller pålæg af økonomiske sanktioner, som er blevet henvist til det af
Kommissionen eller andre EU-institutioner og -organer, uden at dette berører deres
administrative autonomi med hensyn til deres ansatte. Denne overførsel sigter også
mod at undgå dobbeltarbejde og reducere risikoen for modstridende henstillinger eller
udtalelser i tilfælde, hvor både en økonomisk aktør og en ansat i en EU-institution
eller et EU-organ er involveret. Det er nødvendigt at opretholde den procedure,
hvorefter det er muligt for en anvisningsberettiget at anmode om bekræftelse af en
instruks, som den anvisningsberettigede betragter som uregelmæssig eller stridende
mod princippet om forsvarlig økonomisk forvaltning, og således blive fritaget for
ansvar. Panelets sammensætning bør ændres, når det udfører denne opgave. Panelet
bør ikke have undersøgelsesbeføjelser.
 2018/1046 betragtning 39
 ny
(64) Hvad angår indtægter, er det nødvendigt at imødegå negative justeringer af egne
indtægter, der er omfattet af Rådets forordning (EU, Euratom) nr. 609/201437
 ,
Rådets forordning (EU, Euratom) 2021/77038
og Rådets forordning (EU, Euratom)
[XXX] om metoderne og proceduren for overdragelse af egne indtægter baseret på
emissionshandelssystemet, CO2-grænsetilpasningen og omfordelte overskud og om
foranstaltningerne for at opfylde likviditetskrav39
 . Bortset fra i tilfælde af egne
indtægter er det nødvendigt at opretholde de eksisterende opgaver og den eksisterende
kontrol, der påhviler de anvisningsberettigede i de forskellige faser af proceduren:
udarbejdelse af overslag over fordringer, udstedelse af indtægtsordrer, fremsendelse af
den debetnota, hvorved debitor underrettes om fastlæggelsen af en fordring, og om
37
Rådets forordning (EU, Euratom) nr. 609/2014 af 26. maj 2014 om metoderne og proceduren for
overdragelse af de traditionelle egne indtægter og egne indtægter fra moms og BNI og om
foranstaltningerne for at opfylde likviditetskrav (EUT L 168 af 7.6.2014, s. 39).
38
Rådets forordning (EU, Euratom) 2021/770 af 30. april 2021 om beregningen af egne indtægter baseret
på ikkegenanvendt plastemballageaffald, om metoderne og proceduren for overdragelse af disse egne indtægter,
om foranstaltningerne for at opfylde likviditetskrav og om visse aspekter af egne indtægter baseret på
bruttonationalindkomst (EUT L 165 af 11.5.2021, s. 15).
39
** EUT […] af […], s. […].
DA 29 DA
nødvendigt afgørelsen om at give afkald på en fordring på grundlag af kriterier, der
sikrer en forsvarlig økonomisk forvaltning, med henblik på at sikre effektiv
inddrivelse af indtægter.
 2018/1046 betragtning 40
(65) Anvisningsberettigede bør have mulighed for fuldstændig eller delvis at give afkald på
inddrivelse af en fastlagt fordring, hvis debitor er omfattet af en af de former for
insolvensbehandling, som er defineret i Europa-Parlamentets og Rådets forordning
(EU) 2015/84840
, navnlig i tilfælde af retlige ordninger, tvangsakkord og andre
lignende ordninger.
 2018/1046 betragtning 41
(66) Der bør fastlægges specifikke bestemmelser om procedurer for tilpasning eller
nedsættelse til nul af et fordringsoverslag.
 2018/1046 betragtning 42
(67) Det er nødvendigt at præcisere, på hvilket tidspunkt beløb modtaget i form af bøder,
andre tvangsbøder og andre sanktioner samt eventuelle påløbne renter eller andre
derfra hidrørende indtægter medtages i budgettet.
 2018/1046 betragtning 43
(68) På grund af den nylige udvikling på de finansielle markeder og den rentesats, som Den
Europæiske Centralbank (ECB) anvender på sine vigtigste
refinansieringstransaktioner, er det nødvendigt at revidere bestemmelserne om
rentesatsen for bøder eller andre sanktioner og at fastsætte regler i tilfælde af en
negativ rente.
 2018/1046 betragtning 44
(69) For at afspejle den særlige karakter af fordringer i form af bøder eller andre
sanktioner, som pålægges af EU-institutioner i henhold til TEUF eller traktaten om
oprettelse af Det Europæiske Atomenergifællesskab (Euratomtraktaten), er det
nødvendigt at indføre specifikke bestemmelser om de rentesatser, der gælder for
forfaldne ikkebetalte beløb, hvis sådanne beløb forhøjes af Den Europæiske Unions
Domstol.
40
Europa-Parlamentets og Rådets forordning (EU) 2015/848 af 20. maj 2015 om insolvensbehandling
(EUT L 141 af 5.6.2015, s. 19).
DA 30 DA
 2018/1046 betragtning 45
(70) Reglerne om inddrivelse bør både præciseres og styrkes. Navnlig bør det fastsættes, at
regnskabsførere skal inddrive fordringer ved modregning også i beløb, som et
forvaltningsorgan skylder debitor, når det gennemfører budgettet.
 2018/1046 betragtning 46
(71) For at garantere retssikkerheden og gennemsigtigheden bør der fastlægges regler om
frister for at sende en debetnota.
 ny
(72) For at sikre en forsvarlig økonomisk forvaltning og garantere en effektiv inddrivelse af
EU-fordringer er det nødvendigt, at Kommissionens regnskabsfører kan forlade sig på
medlemsstaternes bistand i forbindelse med meddelelse og inddrivelse af EU-
fordringer. Denne bistand bør ydes på samme måde som bistanden mellem
medlemsstaterne med henblik på meddelelse og inddrivelse af deres fordringer i
henhold til Rådets direktiv 2010/24/EU41
. Formålet med bistanden bør ikke kun være
at muliggøre inddrivelse, når debitor råder over betydelige aktiver, men også at give
regnskabsføreren tilstrækkelige og pålidelige oplysninger i tilfælde af debitors
insolvens, således at der kan træffes en afgørelse om afkald på inddrivelse i tilfælde,
hvor debitor er insolvent eller ikke kan lokaliseres. Medlemsstatens bistand med
hensyn til meddelelsen til debitor bør ske efter de gældende nationale procedurer. Den
bør ikke kun omfatte afgørelser, der kan tvangsfuldbyrdes i henhold til artikel 299 i
traktaten om Den Europæiske Unions funktionsmåde (TEUF), men også forberedende
foranstaltninger forud for vedtagelsen af en sådan afgørelse, herunder meddelelse af
debetnotaer, påmindelser og åbningsskrivelser samt retsbevarende foranstaltninger til
beskyttelse af Unionens rettigheder i tilfælde, hvor afgørelser, der kan
tvangsfuldbyrdes, er blevet vedtaget, men enten endnu ikke er blevet meddelt eller
afventer fuldbyrdelsespåtegning i henhold til artikel 299 i TEUF. De nærmere
bestemmelser for denne bistand bør fastlægges i en aftale mellem Kommissionen og
medlemsstaterne, enten bilateralt eller multilateralt. Forpligtelsen til at yde en sådan
bistand står dog stadig ved magt, selv hvis en sådan aftale ikke undertegnes.
 2018/1046 betragtning 47
(73) For at sikre, at aktiver forvaltes korrekt, samtidig med at der også sigtes mod, at de
giver et positivt afkast, er det nødvendigt, at beløb, der vedrører bøder, tvangsbøder
eller andre sanktioner, som pålægges i henhold til TEUF eller Euratomtraktaten,
såsom bøder inden for konkurrencepolitikken, som anfægtes, opkræves foreløbigt og
investeres i finansielle aktiver, og at fastlægge tildelingen af afkastet på dem. Da
41
Rådets direktiv 2010/24/EU af 16. marts 2010 om gensidig bistand ved inddrivelse af fordringer i
forbindelse med skatter, afgifter og andre foranstaltninger.
DA 31 DA
Kommissionen ikke er den eneste EU-institution, der har ret til at pålægge bøder,
tvangsbøder eller andre sanktioner, er det nødvendigt at fastlægge bestemmelser om
sådanne bøder, tvangsbøder eller andre sanktioner, som er pålagt af andre EU-
institutioner, og at fastlægge regler for inddrivelse heraf, som bør svare til de regler,
der gælder for Kommissionen.
 2018/1046 betragtning 48
(74) For at sikre, at Kommissionen har alle de oplysninger, som er nødvendige til
vedtagelse af finansieringsafgørelser, er det nødvendigt at fastlægge mindstekravene
til indholdet af finansieringsafgørelser om tilskud, udbud, EU-trustfonde for
foranstaltninger udadtil ("EU-trustfonde"), priser, finansielle instrumenter,
blandingsfaciliteter eller platforme og budgetgarantier. Samtidig er det for at give de
potentielle modtagere et mere langsigtet perspektiv nødvendigt at tillade, at
finansieringsafgørelser vedtages for mere end ét regnskabsår med angivelse af, at
gennemførelsen er afhængig af disponible budgetbevillinger for det pågældende
regnskabsår. Det er desuden nødvendigt at begrænse antallet af elementer, der kræves
til finansieringsafgørelser. I overensstemmelse med målet om forenkling bør
finansieringsafgørelser samtidig udgøre et årligt eller flerårigt arbejdsprogram.
Eftersom bidrag til de EU-organer, der er omhandlet i artikel 70 og 71, allerede er
fastslået i budgettet, bør det ikke kræves, at der vedtages en specifik
finansieringsafgørelse i den henseende.
 2018/1046 betragtning 49
(75) Med hensyn til udgifter bør sammenhængen mellem finansieringsafgørelser, samlede
budgetmæssige forpligtelser og specifikke budgetmæssige forpligtelser samt
begreberne budgetmæssige og retlige forpligtelser præciseres med henblik på at
fastlægge en klar ramme for de forskellige faser i budgetgennemførelsen.
 2018/1046 betragtning 50
(76) For at tage hensyn til navnlig antallet af retlige forpligtelser, der indgås af EU-
delegationer og -repræsentationer, og de valutakurssvingninger, som gælder for dem,
bør foreløbige budgetmæssige forpligtelser også være mulige i tilfælde, hvor den
endelige modtager og beløbet er kendt.
 ny
(77) For at bringe Den Europæiske Garantifond for Landbruget (EGFL) i
overensstemmelse med de almindelige regnskabs- og budgetprocedurer, så snart det er
teknisk muligt, bør det være muligt at indgå individuelle budgetmæssige forpligtelser
for at foretage betalingerne uden først at skulle indgå en samlet foreløbig forpligtelse
til at foretage betalinger efterfulgt af individuelle forpligtelser inden for en periode på
op til to måneder eller på visse betingelser en længere periode. For at kunne indgå
individuelle budgetmæssige forpligtelser og betalinger for den første måned af
DA 32 DA
regnskabsåret i december bør udgifter til løbende forvaltning af EGFL føjes til de
udgiftstyper, for hvilke forudbetalinger er godkendt.
 2018/1046 betragtning 51
(78) For så vidt angår typer af betalinger, som det er muligt for anvisningsberettigede at
foretage, bør de forskellige former for betalinger præciseres i overensstemmelse med
princippet om forsvarlig økonomisk forvaltning. Reglerne for afregning af
forfinansieringsbetalinger bør præciseres yderligere, navnlig for situationer, hvor der
ikke er mulighed for foreløbig afregning. Med henblik herpå bør der medtages
passende bestemmelser i indgåede retlige forpligtelser.
 2018/1046 betragtning 52
(79) I denne forordning bør det fastsættes, at betalinger skal ske inden for bestemte frister,
og at overskridelse af sådanne frister giver kreditorer ret til morarenter, der afholdes
over budgettet, undtagen hvad angår medlemsstater, Den Europæiske Investeringsbank
(EIB) og Den Europæiske Investeringsfond (EIF).
 ny
(80) De centrale elementer i elektroniske fakturaer i forbindelse med offentlige udbud bør
baseres på de regler, der er fastsat ved direktiv 2014/55/EU.
(81) Af klarhedshensyn bør definitionen af uegnede tilbud i forbindelse med offentlige
udbud revideres, så den omfatter tilbud, hvor den økonomiske aktør ikke har adgang
til udbud som omhandlet i artikel 180, 181 og 183.
(82) Det er nødvendigt at præcisere, at specifikke kontrakter i henhold til rammeaftaler, der
er indgået med en enkelt økonomisk aktør, kan tildeles og ændres inden for rammerne
af de betingelser, der er fastsat i rammeaftalen.
(83) For at tage hensyn til de særlige forhold på ejendomsmarkedet og forenkle
udbudsprocedurerne for bygninger bør kravet om, at der skal være et minimumsantal
af kandidater, som deltager i procedurerne, ophæves.
(84) I betragtning af at de forudgående offentliggørelsesforanstaltninger er ens for
offentlige, begrænsede og konkurrenceprægede udbud med forhandling, bør det efter
et resultatløst konkurrenceudbud med forhandling på visse betingelser være tilladt at
anvende udbud med forhandling uden forudgående offentliggørelse af en
udbudsbekendtgørelse.
(85) Det er nødvendigt at udelukke de dokumentcertificerings- og autentificeringstjenester,
der leveres af notarer, fra anvendelsesområdet for denne forordnings udbudsregler,
forudsat at procedurerne for disse tjenester i den pågældende medlemsstat ikke er åbne
for konkurrence.
(86) Det er hensigtsmæssigt at give mulighed for at anvende udbud med forhandling uden
forudgående offentliggørelse for tjenesteydelser, der leveres af
medlemsstatsorganisationer, som ikke kan deltage i udbudsprocedurer.
DA 33 DA
(87) For at sikre efterlevelsen af Domstolens retspraksis (Rettens dom i sag T-661/18,
Securitec mod Kommissionen) bør den anvisningsberettigede anmode om, at der
forelægges dokumentation for opfyldelsen af udelukkelses- og udvælgelseskriterierne,
inden afgørelsen om tildeling træffes.
 2018/1046 betragtning 53
(88) Det er hensigtsmæssigt at samle bestemmelserne om fastsættelse og anvisning af
udgifter i en enkelt artikel og at indføre en definition af frigørelse. Da transaktioner
udføres i IT-systemer, bør underskrift med påtegningen "kan betales" som udtryk for
afgørelsen om fastsættelse erstattes af en elektronisk sikret signatur, undtagen i et
begrænset antal tilfælde. Det er desuden nødvendigt at præcisere, at fastsættelse af
udgifter finder anvendelse på alle støtteberettigede omkostninger, herunder, som
tilfældet er for afregning af forfinansieringsbetalinger, omkostninger, der ikke er
forbundet med en betalingsanmodning.
 2018/1046 betragtning 54
(89) For at mindske kompleksiteten, strømline de eksisterende regler og forbedre
læseligheden af denne forordning bør der fastlægges regler, der gælder for mere end ét
budgetgennemførelsesinstrument. Derfor bør visse bestemmelser samles, andre
bestemmelsers ordlyd og anvendelsesområde bør tilpasses, og unødvendige
gentagelser og krydshenvisninger bør udgå.
 2018/1046 betragtning 55
(90) Hver EU-institution bør nedsætte et opfølgningsudvalg vedrørende intern revision,
som har til opgave at sikre den interne revisors uafhængighed, overvåge kvaliteten af
det interne revisionsarbejde og sikre, at interne og eksterne revisionshenstillinger tages
behørigt i betragtning og følges op af dens tjenestegrene. Sammensætningen af dette
opfølgningsudvalg vedrørende intern revision bør besluttes af hver EU-institution
under hensyntagen til dens organisatoriske autonomi og betydningen af uafhængig
ekspertrådgivning.
 2018/1046 betragtning 56
(91) Der bør lægges mere vægt på præstation og resultater for projekter, der finansieres
over budgettet. Det er derfor hensigtsmæssigt at definere en yderligere
finansieringsform, der ikke er knyttet til de pågældende operationers omkostninger, ud
over de former for EU-bidrag, der allerede er veletablerede (godtgørelse af faktisk
afholdte støtteberettigede omkostninger, enhedsomkostninger, faste beløb og
finansiering efter fast takst). Disse yderligere finansieringsformer bør være baseret på
opfyldelse af visse forhåndsbetingelser eller på opnåelse af resultater målt i forhold til
tidligere fastsatte delmål eller ved hjælp af resultatindikatorer.
DA 34 DA
 2018/1046 betragtning 57
(92) Når Kommissionen foretager vurderinger af den operationelle og finansielle kapacitet
hos modtagere af EU-midler eller af deres systemer og procedurer, bør den kunne
forlade sig på de vurderinger, som den selv, andre enheder eller donorer såsom
nationale agenturer og internationale organisationer allerede har foretaget, for at undgå
at gentage vurderinger af de samme modtagere. Muligheden for gensidig tillid til
vurderinger foretaget af andre enheder bør anvendes, hvis sådanne vurderinger er
foretaget i overensstemmelse med betingelser, der svarer til betingelserne i denne
forordning, for den relevante gennemførelsesmetode. For at lette gensidig tillid til
vurderinger blandt donorer bør Kommissionen derfor fremme anerkendelsen af
internationalt anerkendte standarder eller bedste internationale praksis.
 2018/1046 betragtning 58
(93) Det er desuden vigtigt at undgå situationer, hvor modtagere af EU-midler revideres
flere gange af forskellige enheder vedrørende brugen af disse midler. Det bør derfor
være muligt at forlade sig på revisioner, som allerede er udført af uafhængige
revisorer, forudsat at der er tilstrækkelig dokumentation for deres kompetence og
uafhængighed, og forudsat at revisionsarbejdet er baseret på internationalt anerkendte
revisionsstandarder, der giver en rimelig sikkerhed, og at revisionerne er foretaget i
forhold til regnskaberne og rapporterne vedrørende anvendelsen af Unionens bidrag.
Sådanne revisioner bør udgøre grundlaget for den generelle sikkerhed vedrørende
anvendelsen af EU-midler. Med henblik herpå er det vigtigt at sikre, at den
uafhængige revisors beretning og den tilhørende revisionsdokumentation på
anmodning stilles til rådighed for Europa-Parlamentet, Kommissionen,
Revisionsretten og medlemsstaters revisionsmyndigheder.
 2018/1046 betragtning 59
(94) Med henblik på at kunne forlade sig på vurderinger og revisioner og for at mindske
den administrative byrde for personer og enheder, der modtager EU-midler, er det
vigtigt at sikre, at alle oplysninger, der allerede er tilgængelige hos EU-institutionerne,
forvaltningsmyndighederne eller andre organer og enheder, der gennemfører EU-
midler, genanvendes for at undgå, at modtagere får flere anmodninger.
 2018/1046 betragtning 60
(95) For at sikre en langsigtet samarbejdsmekanisme med modtagere bør der fastsættes
bestemmelser om mulighed for undertegnelse af finansielle partnerskabsrammeaftaler.
Finansielle partnerskabsrammer bør gennemføres ved hjælp af tilskud eller via
bidragsaftaler med personer og enheder, der gennemfører EU-midler. Med henblik
herpå bør minimumsindholdet af sådanne bidragsaftaler fastsættes. Finansielle
partnerskabsrammer bør ikke på urimelig vis begrænse adgangen til EU-midler.
DA 35 DA
 2018/1046 betragtning 61
(96) Betingelserne og procedurerne for suspension, afslutning eller nedsættelse af et EU-
bidrag bør harmoniseres på tværs af de forskellige budgetgennemførelsesinstrumenter
såsom tilskud, udbud, indirekte forvaltning, priser osv. Årsagerne til sådan suspension,
afslutning eller nedsættelse bør fastlægges.
 2018/1046 betragtning 62
(97) Der bør i denne forordning fastsættes standardperioder, i hvilke modtagere bør
opbevare dokumenter vedrørende EU-bidrag, så afvigende eller uforholdsmæssige
kontraktmæssige krav undgås, samtidig med at Kommissionen, Revisionsretten og Det
Europæiske Kontor for Bekæmpelse af Svig (OLAF) gives tilstrækkelig tid til at få
adgang til sådanne oplysninger og dokumenter og foretage efterfølgende tjek og
revision. Derudover bør personer eller enheder, der modtager EU-midler, være
forpligtet til at samarbejde om at beskytte Unionens finansielle interesser.
 2018/1046 betragtning 63
(98) For at give deltagere og modtagere passende oplysninger og sikre, at de har mulighed
for at udøve deres ret til et forsvar, bør det tillades deltagere og modtagere at
fremsætte deres bemærkninger før vedtagelsen af enhver foranstaltning, der indvirker
negativt på deres rettigheder, og de bør underrettes om de klagemuligheder, som står
til rådighed for dem til at anfægte en sådan foranstaltning.
 ny
(99) I forbindelse med en tildelingsprocedure er det ikke nødvendigt, at den ansvarlige
anvisningsberettigede giver en deltager mulighed for at fremsætte bemærkninger, efter
at denne deltager er blevet afvist fra en tildelingsprocedure. Af hensyn til
retssikkerheden bør dette også præciseres i bestemmelsen om kontradiktoriske
procedurer og klagemuligheder.
(100) I betragtning af det stadig mere udfordrende geopolitiske miljø med hybride trusler og
cybertrusler i hastig udvikling samt behovet for en digital omstilling med dens iboende
eksponering for tekniske sårbarheder har Unionen behov for at opretholde beskyttelsen
af sikkerheden og den offentlige orden i Unionen eller i dens medlemsstater som
afspejlet i de almindelige retsprincipper og lovgivningen. Dette omfatter beskyttelsen
af grundlæggende samfundsinteresser såsom opretholdelse af
energiforsyningssikkerheden og bekæmpelse af organiseret kriminalitet og svig.
Tildeling af EU-midler i forbindelse med strategiske aktiver og interesser såsom
digital infrastruktur eller ruminfrastruktur, kommunikations- og informationssystemer
og kommunikations- og informationstjenester kan under overholdelse af Unionens
internationale aftaler forudsætte, at særlige betingelser tages i anvendelse for at
opretholde en sådan beskyttelse, bl.a. af hensyn til kommunikations- og
informationssystemernes og relaterede forsyningskæders integritet. Det bør
præciseres, hvilke betingelser og krav der gælder for anvendelsen heraf.
DA 36 DA
 2018/1046 betragtning 64
(101) For at beskytte Unionens finansielle interesser bør Kommissionen oprette et fælles
system for tidlig opdagelse og udelukkelse.
 2018/1046 betragtning 65
(102) Systemet for tidlig opdagelse og udelukkelse bør gælde for deltagere, modtagere og
enheder, hvis kapacitet den pågældende kandidat eller tilbudsgiver har til hensigt at
forlade sig på, for en kontrahents underleverandører, for enhver person eller enhed, der
modtager EU-midler, når budgettet gennemføres ved indirekte forvaltning, for enhver
person eller enhed, der modtager EU-midler i henhold til finansielle instrumenter, som
gennemføres ved direkte forvaltning, for deltagere eller modtagere, om hvem enheder,
der gennemfører budgettet ved delt forvaltning, har givet oplysninger samt for
sponsorer.
 ny
(103) For at forbedre beskyttelsen af Unionens finansielle interesser bør det fælles system
for tidlig opdagelse og udelukkelse styrkes. Det er vigtigt at undgå, at en person eller
enhed, der befinder sig i en udelukkelsessituation, kan ansøge om, eller udvælges til,
at gennemføre midler eller modtage sådanne midler inden for rammerne af et program
i tilfælde af delt forvaltning. Når en endelig dom eller en endelig administrativ
afgørelse foreligger, bør den ansvarlige anvisningsberettigede kunne udelukke en
person eller enhed, forudsat at sidstnævnte befinder sig i en udelukkelsessituation og
ved at have begået visse alvorlige forsømmelser som omhandlet i artikel 139, stk. 1,
ikke anses for pålidelig. I fraværet af en endelig dom eller en endelig administrativ
afgørelse bør den ansvarlige anvisningsberettigede på grundlag af en foreløbig juridisk
vurdering foretaget af det panel, der er omhandlet i artikel 146, under henvisning til
faktiske omstændigheder og forhold, som er konstateret i forbindelse med revisioner
eller undersøgelser, der foretages af Det Europæiske Kontor for Bekæmpelse af Svig
(OLAF), Den Europæiske Anklagemyndighed (EPPO), Den Europæiske Revisionsret
(Revisionsretten) eller enhver anden form for tjek, revision eller kontrol, der udføres
under den anvisningsberettigedes ansvar. En sådan udelukkelse bør registreres i
databasen for systemet for tidlig opdagelse og udelukkelse, der er oprettet i henhold til
artikel 138, stk. 1. Medlemsstaternes myndigheder bør tage denne i betragtning ved at
undlade at udvælge sådanne personer eller enheder til at gennemføre EU-midler eller
modtage sådanne midler. Der bør ikke ydes refusion af betalingsanmodninger fra
medlemsstaterne ved delt forvaltning, hvis de pågældende udgifter vedrører en person
eller enhed, der er blevet udelukket. Udbetales midlerne til medlemsstaterne i henhold
til præstationsbaserede rammer, gælder der særlige regler som fastsat i sektorspecifik
lovgivning.
(104) Det er vigtigt at understrege, at EDES-systemet kun bør tages i anvendelse, når det
drejer sig om EU-midler, der udbetales til medlemsstaterne ved direkte forvaltning,
f.eks. midlerne i henhold til Europa-Parlamentets og Rådets forordning (EU)
DA 37 DA
2021/24142
, hvor medlemsstaterne har ansvaret for at træffe alle passende
foranstaltninger for at beskytte Unionens finansielle interesser, såfremt Kommissionen
har relevante ansvarsområder i henhold til den respektive retlige ramme og under
behørig hensyntagen til fondenes sui generis-karakter. Kommissionens ansvar bør
derfor afgrænses til et pålæg om at henvise en sag til panelet med henblik på at
udelukke en person eller enhed, hvis den anvisningsberettigede får kendskab til
alvorlige forsømmelser gennem endelige domme og administrative afgørelser eller
faktiske omstændigheder og forhold, som er konstateret i forbindelse med revisioner
eller undersøgelser vedrørende de pågældende midler, der er foretaget af Det
Europæiske Kontor for Bekæmpelse af Svig (OLAF), Den Europæiske
Anklagemyndighed (EPPO), Den Europæiske Revisionsret (Revisionsretten) eller
enhver anden form for tjek, revision eller kontrol, der udføres under den
anvisningsberettigedes ansvar. Uden at dette berører Kommissionens ansvar, er
medlemsstaterne fortsat ansvarlige for at verificere de oplysninger om afgørelser om
udelukkelse, der er registreret i EDES-databasen, håndhæve sådanne afgørelser og
sikre, at der ikke indgives nogen betalingsanmodning vedrørende en person eller
enhed, der befinder sig i en sådan udelukkelsessituation.
 2018/1046 betragtning 66
(105) Det bør præciseres, at hvis en afgørelse om at registrere en person eller enhed i
databasen for systemet for tidlig opdagelse og udelukkelse er truffet på grundlag af en
udelukkelsessituation vedrørende en fysisk eller juridisk person, der er medlem af den
pågældende persons eller enheds administrations-, ledelses- eller tilsynsorgan, eller
som har repræsentations-, beslutnings- eller kontrolbeføjelser med hensyn til den
pågældende person eller enhed, eller vedrørende en fysisk eller juridisk person, som
hæfter ubegrænset for den pågældende persons eller enheds gæld, eller vedrørende en
fysisk person, der er nødvendig for tildeling eller gennemførelse af den retlige
forpligtelse, skal de oplysninger, der registreres i databasen, også indeholde
oplysninger om disse personer.
 2018/1046 betragtning 67
(106) Afgørelse om udelukkelse af en person eller enhed fra at deltage i tildelingsprocedurer
eller pålæggelse af en økonomisk sanktion mod en person eller enhed samt afgørelse
om offentliggørelse af oplysningerne i forbindelse hermed bør træffes af de ansvarlige
anvisningsberettigede i lyset af disses administrative autonomi. I mangel af en endelig
dom eller en endelig administrativ afgørelse og i tilfælde, der vedrører grov
misligholdelse af en kontrakt, bør de ansvarlige anvisningsberettigede træffe deres
afgørelse på grundlag af en foreløbig juridisk vurdering under hensyntagen til
henstillingen fra panelet. Panelet bør ligeledes vurdere varigheden af en udelukkelse i
tilfælde, hvor varigheden ikke er blevet fastsat ved endelig dom eller endelig
administrativ afgørelse.
42
Europa-Parlamentets og Rådets forordning (EU) 2021/241 af 12. februar 2021 om oprettelse af
genopretnings- og resiliensfaciliteten (EUT L 57 af 18.2.2021, s. 17).
DA 38 DA
 2018/1046 betragtning 68
(107) Panelets rolle bør være at sikre en sammenhængende drift af systemet for udelukkelse.
Panelet bør bestå af en fast formand, to repræsentanter for Kommissionen og en
repræsentant for den anmodende anvisningsberettigede.
 ny
(108) For at bringe systemet for tidlig opdagelse og udelukkelse i overensstemmelse med
reglerne for offentlige udbud og gøre det mere virkningsfuldt bør bestræbelser på at
påvirke tildelingen af EU-midler eller uretmæssigt at opnå EU-midler, herunder i
forbindelse med interessekonflikter, udtrykkeligt medtages som en særlig
udelukkelsessituation på grund af alvorlige forsømmelser i forbindelse med udøvelsen
af erhvervet med en forholdsmæssigt afpasset sanktion, der hænger sammen med
forsømmelsens alvor.
(109) Under behørig hensyntagen til proportionalitetsprincippet bør den ansvarlige
anvisningsberettigede udelukke en person eller enhed, som har udvist manglende
integritet ved at have begået en fejl, der er uforenelig med de værdier, der er nedfældet
i artikel 2 i traktaten om Den Europæiske Union og Den Europæiske Unions charter
om grundlæggende rettigheder, f.eks. tilskyndelse til forskelsbehandling, had eller
vold mod en gruppe af personer eller et medlem af en gruppe, hvis denne adfærd kan
påvirke kontraktens opfyldelse negativt.
(110) Der bør tilføjes en selvstændig udelukkelsesgrund med en forholdsmæssigt afpasset
sanktion, der står i forhold til forsømmelsens alvor, i tilfælde af uberettiget mangel på
samarbejde i forbindelse med undersøgelser, tjek eller revisioner foretaget af en
anvisningsberettiget, OLAF, EPPO eller Den Europæiske Revisionsret, fordi dette kan
få alvorlige konsekvenser for beskyttelsen af Unionens finansielle interesser.
 2018/1046 betragtning 69
(111) Den foreløbige juridiske vurdering foregriber ikke medlemsstaternes kompetente
myndigheders endelige vurdering i henhold til national ret af den pågældende persons
eller enheds adfærd. Panelets henstilling samt den ansvarlige anvisningsberettigedes
afgørelse bør derfor revideres efter underretning om en sådan endelig vurdering.
 2018/1046 betragtning 70
 ny
(112) Den ansvarlige anvisningsberettigede bør udelukke en person eller enhed, når det ved
en endelig dom eller en endelig administrativ afgørelse er fastslået, at personen eller
enheden er skyldig i alvorlige forsømmelser i forbindelse med udøvelsen af et erhverv,
i manglende efterlevelse, hvad enten det er forsætligt eller ej, af forpligtelserne
vedrørende betaling af bidrag til sociale sikringsordninger eller skat, i oprettelse af en
enhed i en anden jurisdiktion med den hensigt at omgå skattemæssige, sociale eller
andre retlige forpligtelser, i svig, der skader budgettet, i bestikkelse, i handlinger i
DA 39 DA
forbindelse med en kriminel organisation, i hvidvaskning af penge eller finansiering af
terrorisme, i terrorhandlinger eller strafbare handlinger med forbindelse til
terroraktivitet, i børnearbejde eller andre lovovertrædelser i forbindelse med
menneskehandel eller i at begå en uregelmæssighed. En person eller enhed bør også
udelukkes i tilfælde af grov misligholdelse af en retlig forpligtelse eller i tilfælde af
konkurs  eller i tilfælde af mangel på samarbejde i forbindelse med undersøgelser,
tjek eller revisioner. Ved vurderingen af disse udelukkelsesgrunde kan urimeligt
skadevoldende handlinger pådømt af en international handelsret, betragtes som en
relevant faktor, hvis de indebærer alvorlige forsømmelser i forbindelse med udøvelsen
af erhvervet. 
 2018/1046 betragtning 71
(113) Når den ansvarlige anvisningsberettigede træffer afgørelse om udelukkelse af en
person eller enhed eller om at pålægge en person eller enhed en økonomisk sanktion
og om offentliggørelse af oplysningerne i forbindelse hermed, bør den ansvarlige
anvisningsberettigede sikre overholdelse af proportionalitetsprincippet ved navnlig at
tage hensyn til, hvor alvorlige forholdene er, forholdenes budgetmæssige indvirkning,
hvor lang tid der er gået siden den relevante adfærd, adfærdens varighed og
gentagelse, hvorvidt adfærden var forsætlig eller graden af udvist uagtsomhed og
graden af personens eller enhedens samarbejde med den relevante kompetente
myndighed samt denne persons eller enheds bidrag til den pågældende undersøgelse.
 2018/1046 betragtning 72
(114) Den ansvarlige anvisningsberettigede bør også kunne udelukke en person eller enhed,
når en fysisk eller juridisk person, der hæfter ubegrænset for den pågældende
økonomiske aktørs gæld, er gået konkurs eller befinder sig i en tilsvarende
insolvenssituation, eller når en sådan fysisk eller juridisk person ikke opfylder sine
forpligtelser med hensyn til betaling af bidrag til sociale sikringsordninger eller skat,
hvis sådanne situationer har indvirkning på den økonomiske aktørs finansielle
situation.
 ny
(115) For yderligere at forbedre beskyttelsen af Unionens finansielle interesser bør den
anvisningsberettigede have mulighed for at udelukke eller pålægge de reelle ejere og
tilknyttede enheder i den udelukkede enhed, som medvirkede til den udelukkede
enheds forsømmelser, en økonomisk sanktion. Muligheden for at udelukke reelle ejere
og tilknyttede enheder har til formål at forebygge, at en person eller enhed, der er
blevet udelukket fra at blive udvalgt til at gennemføre Unionens midler, fortsat kan
deltage i udbuds- og tildelingsprocedurer via en ny virksomhed eller eksisterende
tilknyttede enheder.
(116) For at gøre systemet for tidlig opdagelse og udelukkelse mere virkningsfuldt bør det
også finde anvendelse på fysiske personer, der anses for at være ansvarlige for en
enheds forsømmelser, således at de ikke kan deltage i tildelingsprocedurer eller
DA 40 DA
udvælges til at gennemføre EU-midler, hverken i deres personlige egenskab eller via
en ny selskabsidentitet, uden at dette berører retten til at blive hørt.
(117) Efter anmodning fra den anvisningsberettigede bør panelet inden for rammerne af
systemet for tidlig opdagelse og udelukkelse have mulighed for at fremsætte sine
anbefalinger efter en fremskyndet procedure, uden at dette berører retten til at blive
hørt. En sådan procedure bør anvendes, hvis sagens omstændigheder eller karakter
kræver det, f.eks. hvis en medlemsstats myndighed har afsagt en endelig dom eller
truffet en endelig administrativ afgørelse, men udelukkelsens varighed ikke er fastsat;
eller et tredjeland har afsagt en endelig dom eller truffet en endelig administrativ
afgørelse; eller en sanktion, der svarer til en udelukkelse, allerede er blevet pålagt
personen eller enheden i henhold til en afgørelse truffet af internationale
organisationer.
 2018/1046 betragtning 73
(118) Der bør ikke træffes afgørelse om udelukkelse af en person eller enhed, når denne har
truffet afhjælpende foranstaltninger og derved vist sin pålidelighed. Denne mulighed
bør ikke finde anvendelse i forbindelse med de groveste former for kriminel aktivitet.
 2018/1046 betragtning 74
(119) I lyset af proportionalitetsprincippet bør der sondres mellem på den ene side tilfælde,
hvor der er mulighed for pålæggelse af en økonomisk sanktion som et alternativ til
udelukkelse, og på den anden side tilfælde, hvor grovheden af den pågældende
modtagers adfærd med hensyn til at forsøge uretmæssigt at opnå EU-midler berettiger
til pålæg af en økonomisk sanktion ud over udelukkelse for at sikre en afskrækkende
virkning. Det bør ligeledes fastlægges, hvor stor økonomisk sanktion der maksimalt
kan pålægges af den ordregivende myndighed.
 2018/1046 betragtning 75
(120) En økonomisk sanktion bør kun pålægges en modtager og ikke en deltager, eftersom
størrelsen af den økonomiske sanktion, der skal pålægges, beregnes på grundlag af
værdien af den retlige forpligtelse, der er tale om.
 2018/1046 betragtning 76
(121) Muligheden for at træffe afgørelse om udelukkelse eller pålægge økonomiske
sanktioner er uafhængig af muligheden for at anvende kontraktmæssige sanktioner
såsom konventionalbod.
 2018/1046 betragtning 77
(122) En udelukkelses varighed bør være tidsbegrænset, som det er tilfældet efter direktiv
2014/24/EU, og bør være i overensstemmelse med proportionalitetsprincippet.
DA 41 DA
 2018/1046 betragtning 78
(123) Det er nødvendigt at fastlægge begyndelsesdatoen for og varigheden af
forældelsesfristen for at træffe afgørelser om udelukkelse eller pålægge økonomiske
sanktioner.
 2018/1046 betragtning 79
(124) Det er vigtigt at kunne styrke den afskrækkende virkning, der opnås ved udelukkelse
og en økonomisk sanktion. I denne forbindelse bør den afskrækkende virkning styrkes
ved hjælp af muligheden for at offentliggøre de oplysninger, der vedrører en
udelukkelse og/eller økonomisk sanktion, på en måde, som overholder
databeskyttelseskravene i forordning (EU) 2018/1725 (EF) nr. 45/2001 og (EU)
2016/679. Sådan offentliggørelse bør bidrage til at sikre, at samme adfærd ikke
gentages. Af hensyn til retssikkerheden og i overensstemmelse med
proportionalitetsprincippet bør det præciseres, i hvilke situationer offentliggørelse ikke
bør finde sted. Den ansvarlige anvisningsberettigede bør i sin vurdering tage hensyn til
en eventuel henstilling fra panelet. For så vidt angår fysiske personer bør
personoplysninger kun offentliggøres under undtagelsesvise omstændigheder, hvor det
er berettiget på grund af adfærdens alvor eller dens indvirkning på Unionens
finansielle interesser.
 2018/1046 betragtning 80
(125) Oplysninger om en udelukkelse eller en økonomisk sanktion bør kun offentliggøres i
visse tilfælde såsom alvorlige forsømmelser i forbindelse med udøvelsen af et erhverv,
svig, betydelige mangler i forhold til at opfylde de væsentlige forpligtelser i
forbindelse med en retlig forpligtelse, som finansieres over budgettet, eller
uregelmæssigheder, eller hvor en enhed oprettes i en anden jurisdiktion med den
hensigt at omgå skattemæssige, sociale eller andre retlige forpligtelser.
 2018/1046 betragtning 81
(126) Udelukkelseskriterierne bør være klart adskilt fra de kriterier, som fører til en eventuel
afvisning fra en tildelingsprocedure.
 2018/1046 betragtning 82
(127) Oplysningerne om tidlig opdagelse af risici og om afgørelser om udelukkelse og om at
pålægge en person eller enhed økonomiske sanktioner bør centraliseres. Med henblik
herpå bør oplysninger i tilknytning hertil lagres i en database, der oprettes og drives af
Kommissionen som indehaver af det centraliserede system. Dette system bør drives i
overensstemmelse med retten til privatlivets fred og til beskyttelse af
personoplysninger.
DA 42 DA
 2018/1046 betragtning 83
(128) Selv om oprettelsen og driften af systemet for tidlig opdagelse og udelukkelse bør
påhvile Kommissionen, bør andre EU-institutioner og -organer samt alle personer og
enheder, der gennemfører EU-midler ved direkte, delt og indirekte forvaltning, deltage
i systemet ved at fremsende relevante oplysninger til Kommissionen. Den ansvarlige
anvisningsberettigede og panelet bør garantere personers og enheders ret til et forsvar.
Samme ret bør gives til en person eller enhed i forbindelse med tidlig opdagelse, når
den anvisningsberettigede påtænker at foretage en handling, som kan indvirke negativt
på den pågældende persons eller enheds rettigheder. I sager om svig, bestikkelse eller
en hvilken som helst anden form for ulovlig aktivitet, der skader Unionens finansielle
interesser, og hvor der endnu ikke er afsagt endelig dom, bør det være muligt for den
ansvarlige anvisningsberettigede at udsætte underretningen af personen eller enheden
og for panelet at udsætte personens eller enhedens ret til at fremsætte bemærkninger.
En sådan udsættelse bør kun anses for berettiget, når der er tvingende legitime grunde
til at bevare fortroligheden af den pågældende undersøgelse eller af nationale retslige
procedurer.
 2018/1046 betragtning 84
(129) Den Europæiske Unions Domstol bør tillægges fuld prøvelsesret med hensyn til
afgørelser om udelukkelse og økonomiske sanktioner, der er pålagt i henhold til denne
forordning, i overensstemmelse med artikel 261 i TEUF.
 ny
(130) For at imødegå enheders forsøg på at unddrage sig mulige negative konsekvenser af
deres forsømmelser bør der fastsættes regler om underretning på nøje fastlagte
betingelser i forbindelse med procedurer for tidlig opdagelse og udelukkelse. Desuden
bør elektroniske udvekslingssystemer anvendes i forbindelse med sådanne procedurer.
 2018/1046 betragtning 85
(131) For at fremme beskyttelsen af Unionens finansielle interesser på tværs af alle
budgetgennemførelsesmetoder bør det, når det er relevant, være muligt for de personer
og enheder, som medvirker ved budgetgennemførelsen ved delt og indirekte
forvaltning, at tage hensyn til udelukkelser, der er besluttet af de anvisningsberettigede
på EU-plan.
 2018/1046 betragtning 86
(132) Denne forordning bør fremme målsætningen om e-forvaltning, navnlig brugen af
elektroniske data i udvekslingen af oplysninger mellem EU-institutioner og
tredjemand.
DA 43 DA
 2018/1046 betragtning 87
(133) Fremskridt hen imod elektronisk udveksling af oplysninger og elektronisk indsendelse
af dokumenter, herunder, hvis det er relevant, e-udbud, som udgør en vigtig
forenklingsforanstaltning, bør ledsages af klare betingelser for accept af de systemer,
som skal anvendes, for at etablere et retligt forsvarligt miljø, samtidig med at der
opretholdes en fleksibel forvaltning af EU-midler for deltagerne, modtagerne og de
anvisningsberettigede som omhandlet i denne forordning.
 ny
(134) For at forbedre forvaltningen og kvaliteten af interoperable digitale offentlige tjenester
bør EU-institutionerne, forvaltningsorganerne og EU-organerne såsom dem, der er
omhandlet i artikel 70 og 71, i videst muligt omfang følge og anvende den europæiske
interoperabilitetsramme.
 2018/1046 betragtning 88
(135) Der bør fastlægges regler om sammensætningen af og opgaverne for det udvalg, som
skal evaluere ansøgningsdokumenter i forbindelse med udbudsprocedurer,
tilskudsprocedurer og konkurrencer om priser. Udvalget bør have mulighed for at
medtage eksterne eksperter, hvis basisretsakten giver mulighed for dette.
 2018/1046 betragtning 89
(136) I overensstemmelse med princippet om god forvaltning bør den anvisningsberettigede
anmode om præciseringer eller manglende dokumenter, samtidig med at princippet om
ligebehandling overholdes, og uden at dette medfører væsentlige ændringer af
ansøgningsdokumenterne. Den anvisningsberettigede bør kun i behørigt begrundede
tilfælde have mulighed for at beslutte ikke at gøre dette. Desuden bør den
anvisningsberettigede have mulighed for at korrigere en indlysende skrivefejl eller
anmode den pågældende deltager om at korrigere den.
 2018/1046 betragtning 90
(137) Forsvarlig økonomisk forvaltning bør kræve, at Kommissionen beskytter sig selv ved
at anmode om garantier på tidspunktet for udbetaling af forfinansiering. Kravet til
kontrahenter og modtagere om udstedelse af garantier bør ikke være automatisk, men
bør være baseret på en risikoanalyse. Hvis den anvisningsberettigede under
gennemførelsen opdager, at en garant ikke eller ikke længere er bemyndiget til at
udstede garantier i overensstemmelse med gældende national ret, bør den
anvisningsberettigede kunne kræve, at garantien erstattes.
DA 44 DA
 2018/1046 betragtning 91
(138) De forskellige regelsæt for direkte og indirekte forvaltning, navnlig hvad angår
begrebet "budgetgennemførelsesopgaver", har skabt forvirring og medført risiko for
fejlagtig kvalifikation for både Kommissionen og dens partnere og bør derfor
forenkles og harmoniseres.
 2018/1046 betragtning 92
 ny
(139) Bestemmelserne om forudgående søjlevurdering af personer og enheder, der
gennemfører EU-midler ved indirekte forvaltning, bør revideres for at sætte
Kommissionen i stand til så vidt muligt at forlade sig på de af disse personers og
enheders systemer, regler og procedurer,  herunder due diligence-vurderinger, 
som skønnes at svare til dem, der anvendes af Kommissionen. Derudover er det vigtigt
at præcisere, at Kommissionen, hvis det af vurderingen fremgår, at der er områder,
hvor de eksisterende procedurer ikke er tilstrækkelige til at beskytte Unionens
finansielle interesser, bør kunne undertegne bidragsaftaler, samtidig med at der træffes
passende tilsynsforanstaltninger. Det er også vigtigt at præcisere, i hvilke tilfælde det
er muligt for Kommissionen at beslutte ikke at kræve en forudgående søjlevurdering
for at undertegne bidragsaftaler.
 ny
(140) For at sikre en effektiv gennemførelse af Unionens budget bør anvendelsen af
proportionalitetsprincippet på indirekte forvaltning præciseres yderligere.
Proportionalitetsprincippet kan ikke påvirke arten af de forpligtelser, der pålægges ved
den relevante gældende retlige ramme, men det bør anvendes systematisk i
samarbejdet med Unionens gennemførelsespartnere for at finde den rette balance
mellem beskyttelse af Unionens finansielle interesser og opretholdelse af Unionens
evne til at gennemføre sine politikker. Der bør foretages visse justeringer og
omstruktureringer af de relevante bestemmelser. I praksis bør dette ikke tolkes som en
begrænsning for at give de fornødne rettigheder og den fornødne adgang til den
ansvarlige anvisningsberettigede, EPPO, for så vidt angår de medlemsstater, der
deltager i et forstærket samarbejde i henhold til forordning (EU) 2017/1939, OLAF,
Revisionsretten og, hvis det er relevant, de relevante nationale myndigheder, således at
de i fuld udstrækning kan udøve deres respektive beføjelser.
(141) I overensstemmelse med proportionalitetsprincippet bør der fastsættes bestemmelser
om anvendelsen af de forpligtelser, der er fastsat ved denne forordning, på
slutmodtagere, der modtager støtte fra EU-budgettet i henhold til finansielle
instrumenter eller budgetgarantier. Denne ansøgning bør tage behørigt hensyn til og
stå i et rimeligt forhold til arten af slutmodtagerne samt foranstaltningen og de
finansielle risici, der er forbundet hermed. Unødvendige administrative byrder bør
undgås, navnlig hvor slutmodtagerne er mikrovirksomheder og små og mellemstore
virksomheder eller sammenlignelige økonomiske aktører med en tilsvarende
omsætning eller samlet balance.
DA 45 DA
(142) Proportionalitetsprincippet vil også skulle anvendes på vurderingen af regler, systemer
og procedurer hos enheder, som allerede er blevet vurderet med et godt resultat såsom
enheder, der anvender regler fastsat af Kommissionen, og som skal undtages fra
forudgående vurdering. Det bør også være muligt at undtage
medlemsstatsorganisationer, der har fået overdraget gennemførelsen af EU-midler ved
delt forvaltning, fra forudgående vurdering.
(143) Det er nødvendigt at præcisere, at hvis enheder udvælges til at arbejde inden for
rammerne af indirekte forvaltning som følge af en indkaldelse af
interessetilkendegivelser, finder principperne om ligebehandling og
ikkeforskelsbehandling anvendelse.
 2018/1046 betragtning 93
(144) Vederlaget til personer og enheder, der gennemfører budgettet, bør, hvis det er
relevant og muligt, være præstationsbaseret.
 ny
(145) For at sikre EU-budgettets integritet, når det gennemføres ved indirekte forvaltning, er
det hensigtsmæssigt at anmode gennemførelsespartnerne om at underrette
Kommissionen om formodede tilfælde af svig, korruption eller enhver anden ulovlig
aktivitet og at medtage en sådan forpligtelse i aftaler, som de indgår med tredjeparter
ved indirekte forvaltning.
 2018/1046 betragtning 94
(146) Kommissionen indgår partnerskaber med tredjelande ved hjælp af finansieringsaftaler.
Det er vigtigt at præcisere sådanne finansieringsaftalers indhold, navnlig hvad angår
de dele af en foranstaltning, der gennemføres af tredjelandet ved indirekte forvaltning.
 2018/1046 betragtning 95
(147) Det er vigtigt at anerkende den særlige karakter af blandingsfaciliteter eller -platforme,
hvor Kommissionen blander sit bidrag med bidrag fra finansielle institutioner, og at
præcisere anvendelsen af bestemmelserne om finansielle instrumenter og
budgetgarantier.
DA 46 DA
 2018/1046 betragtning 96
(148) Udbudsreglerne og principperne for offentlige kontrakter tildelt af EU-institutioner for
egen regning bør være baseret på bestemmelserne i Europa-Parlamentets og Rådets
direktiv 2014/23/EU43
og direktiv 2014/24/EU.
 ny
(149) Erfaringen har vist, at det ikke er hensigtsmæssigt at anvende denne forordnings regler
om offentlige udbud i forbindelse med tildeling af offentlige kontrakter om finansielle
tjenesteydelser med direkte tilknytning til udstedelse, salg, køb eller overførsel af
værdipapirer eller andre finansielle instrumenter som omhandlet i Europa-
Parlamentets og Rådets direktiv 2014/65/EU, som Kommissionen anvender i
forbindelse med sine låntagnings- og långivningstransaktioner, kapitalforvaltning og
likviditetstransaktioner. Dette omfatter tjenester ydet af centralbanker, den europæiske
stabilitetsmekanisme, Den Europæiske Investeringsbank og andre internationale
finansielle institutioner samt nationale enheder, der har fået overdraget udstedelsen og
forvaltningen af statsgæld. Af denne grund og i overensstemmelse med artikel 10 i
direktiv 2014/24/EU bør de regler om udbud, der er fastsat ved denne forordning, ikke
finde anvendelse på disse tjenester.
(150) I lyset af covid-19-pandemien er det hensigtsmæssigt at ændre definitionen af krise,
som navnlig finder anvendelse på de fælles bestemmelser og på udbud i forbindelse
med foranstaltninger udadtil, til også at omfatte folke- og dyresundhed, nødsituationer
relateret til fødevaresikkerhed og globale sundhedstrusler. For at sikre den fleksibilitet,
der er nødvendig for at sikre en hurtig reaktion på uforudsete yderst påtrængende
omstændigheder som følge af en krise, bør den ordregivende myndighed kunne
anvende forenklede udbudsregler såsom anvendelse af udbud med forhandling uden
forudgående offentliggørelse af en udbudsbekendtgørelse med henblik på
krisesituationer, og godkendelse af dokumentation vedrørende udelukkelses- og
udvælgelseskriterier fra den antageligt valgte tilbudsgiver efter afgørelsen om
tildeling, dog under alle omstændigheder inden kontrakten underskrives. Den
ordregivende myndighed bør også have fleksibilitet til uden at iværksætte en
udbudsprocedure undtagelsesvis at ændre en kontrakt eller en rammeaftale ud over de
tærskler, der er omhandlet i artikel 176, stk. 3, for at kunne reagere på en krise. Der
bør foreligge en erklæring om krise i overensstemmelse med de relevante interne
regler, før sådanne forenklede regler kan tages i anvendelse, undtagen for udbud i
forbindelse med foranstaltninger udadtil, hvor en sådan erklæring ikke er påkrævet.
Desuden bør de ansvarlige anvisningsberettigede i hvert enkelt tilfælde begrunde den
yderst påtrængende karakter, der følger af den erklærede krise.
43
Europa-Parlamentets og Rådets direktiv 2014/23/EU af 26. februar 2014 om tildeling af
koncessionskontrakter (EUT L 94 af 28.3.2014, s. 1).
DA 47 DA
 2018/1046 betragtning 97
(151) I tilfælde af blandede kontrakter bør den metode, som de ordregivende myndigheder
anvender til at fastslå hvilke regler, der finder anvendelse, præciseres.
 2018/1046 betragtning 98
(152) De forudgående og efterfølgende offentliggørelsesforanstaltninger, som er nødvendige
for at iværksætte en udbudsprocedure, bør præciseres for kontrakter svarende til eller
over de tærskler, der er fastsat i direktiv 2014/24/EU, for kontrakter under disse
tærskler og for kontrakter, der ikke er omfattet af nævnte direktivs
anvendelsesområde.
 2018/1046 betragtning 99
(153) Denne forordning bør indeholde en udtømmende liste over alle udbudsprocedurer, der
er til rådighed for EU-institutioner, uanset tærskler.
 2018/1046 betragtning 100
(154) Af hensyn til administrativ forenkling og for at fremme deltagelse af små og
mellemstore virksomheder (SMV'er) bør der fastsættes bestemmelser om udbud med
forhandling for kontrakter med mellemstor værdi.
 ny
(155) Der bør om fornødent kunne gennemføres et fælles udbud mellem på den ene side en
eller flere ordregivende myndigheder fra medlemsstaterne og på den anden side EU-
institutioner og -organer som omhandlet i artikel 70 og 71 eller forvaltningsorganer
som omhandlet i artikel 69, uden at disse institutioner, organer eller agenturer
forpligtes til at erhverve bygge- og anlægsarbejder, varer eller tjenesteydelser. For at
give de ordregivende myndigheder mulighed for fuldt ud at udnytte det indre markeds
potentiale med hensyn til stordriftsfordele samt risiko- og resultatdeling bør EU-
institutionernes, EU-organernes eller forvaltningsorganernes muligheder for at købe
varer eller tjenesteydelser på vegne af medlemsstaterne udvides. En EU-institution, et
EU-organ eller et forvaltningsorgan bør kunne gennemføre den relevante
udbudsprocedure på medlemsstaternes vegne eller i deres navn på grundlag af en
aftale mellem parterne eller fungere som grossist ved at købe, oplagre og videresælge
eller donere varer og tjenesteydelser, herunder lejeydelser, til medlemsstater eller
partnerorganisationer, som den/det har udvalgt.
DA 48 DA
 2018/1046 betragtning 101
(156) Denne forordning bør ligesom direktiv 2014/24/EU give mulighed for at foretage
markedsundersøgelser, før en udbudsprocedure iværksættes. For at sikre, at der kun
anvendes innovationspartnerskab, når de ønskede bygge- og anlægsarbejder, varer og
tjenesteydelser ikke findes på markedet eller som en markedsnær udviklingsaktivitet,
bør der i denne forordning fastsættes en forpligtelse til at foretage en sådan indledende
markedsundersøgelse, inden der anvendes innovationspartnerskab.
 2018/1046 betragtning 102
(157) Det bør præciseres, hvordan de ordregivende myndigheder bidrager til
miljøbeskyttelse og fremme af bæredygtig udvikling, samtidig med at de sikres det
bedste forhold mellem kvalitet og pris i deres kontrakter, navnlig gennem krav om
specifikke mærker eller anvendelse af hensigtsmæssige tildelingsmetoder.
 ny
(158) I tråd med målene i meddelelsen om den europæiske grønne pagt bør der sikres
fremskridt med hensyn til gennemførelsen af aspekter af den grønne omstilling ved,
hvis det er relevant, i udbud at indføje grønne udvælgelses- eller tildelingskriterier,
som vil tilskynde de økonomiske aktører til at tilbyde mere bæredygtige alternativer.
 2018/1046 betragtning 103
(159) For at sikre, at de økonomiske aktører, når de gennemfører kontrakter, opfylder de
relevante miljø-, social- og arbejdsretlige forpligtelser, der er fastlagt i EU-retten,
national ret, kollektive aftaler eller de internationale sociale og miljømæssige
konventioner, der er opført i bilag X til direktiv 2014/24/EU, bør sådanne forpligtelser
indgå i de minimumskrav, der er fastsat af den ordregivende myndighed, og bør
indarbejdes i de kontrakter, der undertegnes af den ordregivende myndighed.
 2018/1046 betragtning 104
(160) Det er hensigtsmæssigt, at forskellige situationer, der normalt betegnes
interessekonflikter, identificeres og behandles klart adskilt. Begrebet
"interessekonflikt" bør udelukkende anvendes i tilfælde, hvor en person eller enhed
med ansvar for budgetgennemførelse, revision eller kontrol eller en tjenestemand eller
ansat ved en EU-institution eller nationale myndigheder på ethvert niveau er i en sådan
situation. Forsøg på uretmæssigt at påvirke en tildelingsprocedure eller opnå fortrolige
oplysninger bør behandles som alvorlige forsømmelser i forbindelse med udøvelsen af
et erhverv, som kan føre til afvisning fra tildelingsproceduren og/eller udelukkelse fra
EU-midler. Desuden kan økonomiske aktører være i en situation, hvor de ikke bør
udvælges til at gennemføre en kontrakt på grund af en modstridende erhvervsmæssig
interesse. For eksempel bør en virksomhed ikke evaluere et projekt, som den har
DA 49 DA
deltaget i, og en revisor bør ikke revidere regnskaber, som denne tidligere har
godkendt.
 ny
(161) For at sikre, at der ikke forekommer modstridende erhvervsmæssige interesser, som
kan påvirke eller risikerer at påvirke kapaciteten til at gennemføre kontrakten på en
uafhængig, upartisk og objektiv måde, er det nødvendigt at præcisere de forpligtelser,
der påhviler den ordregivende myndighed og kandidaterne eller tilbudsgiverne. På den
ene side bør kandidater, tilbudsgivere og, hvis det er relevant, enheder, hvis kapacitet
de baserer sig på, samt påtænkte underleverandører erklære, at der ikke foreligger
sådanne modstridende interesser, og forelægge relevante oplysninger, hvis der
anmodes herom. På den anden side bør den ordregivende myndighed vurdere, om der
foreligger sådanne modstridende erhvervsmæssige interesser, når de erklæres, eller på
grundlag af supplerende oplysninger. Hvis der konstateres sådanne modstridende
erhvervsmæssige interesser, bør dette føre til afvisning fra tildelingen.
 2018/1046 betragtning 105
(162) I overensstemmelse med direktiv 2014/24/EU bør det være muligt i vilkårlig
rækkefølge at kontrollere, om en økonomisk aktør er udelukket, at anvende
udvælgelses- og tildelingskriterier samt at verificere overensstemmelse med
udbudsdokumenter. Det bør derfor være muligt at afvise tilbud på grundlag af
tildelingskriterier uden først at kontrollere den pågældende tilbudsgiver i forhold til
udelukkelses- eller udvælgelseskriterierne.
 2018/1046 betragtning 106
(163) Kontrakter bør tildeles på grundlag af det økonomisk mest fordelagtige tilbud i
overensstemmelse med artikel 67 i direktiv 2014/24/EU.
 2018/1046 betragtning 107
 ny
(164) Af hensyn til retssikkerheden bør det præciseres, at udvælgelseskriterier udelukkende
er knyttet til evaluering af kandidater eller tilbudsgivere, og at tildelingskriterier
udelukkende er knyttet til evaluering af tilbud.  For at bringe Unionens udbudsregler
i overensstemmelse med Europa-Parlamentets og Rådets direktiv 2014/24/EU bør de
ordregivende myndigheder desuden kunne anvende organiseringen af de
medarbejdere, der er udpeget til at udføre kontrakten, og deres kvalifikationer og
erfaringer som et tildelingskriterium, hvis dette kan have indflydelse på kvaliteten af
kontraktens udførelse og følgelig på tilbuddets økonomiske værdi. Ordregivende
myndigheder, der gør brug af ethvert af disse tildelingskriterier, bør ved hjælp af
hensigtsmæssige aftaleretlige midler sikre, at det personale, der udpeges til at
gennemføre kontrakten, på en virkningsfuld måde opfylder de angivne
kvalitetsstandarder. De ordregivende myndigheder bør give deres samtykke til enhver
DA 50 DA
udskiftning af sådant personale og bør verificere, om det nye personale har et
kvalitetsniveau ækvivalent med det udskiftede personale. Desuden bør det sikres, at
der ikke er tale om overlapning og dobbelt evaluering af det samme element under
udvælgelses- og tildelingskriterierne.  Navnlig bør kvalifikationerne og erfaringerne
hos de medarbejdere, der er udpeget til at gennemføre en kontrakt, kun anvendes som
udvælgelseskriterium og ikke som tildelingskriterium, eftersom dette ville medføre
risiko for overlapning og dobbeltevaluering af samme element. Desuden ville alle
ændringer i staben af medarbejdere, der er udpeget til at gennemføre den pågældende
kontrakt, selv når ændringerne er begrundet i sygdom eller en anden stilling, skabe
tvivl om de betingelser, på hvilke kontrakten blev tildelt, og dermed skabe retlig
usikkerhed, hvis sådanne kvalifikationer og erfaringer blev anvendt som
tildelingskriterium.
 ny
(165) Der er behov for at forenkle reglerne for dynamiske indkøbssystemer, så de
ordregivende myndigheder fuldt ud kan udnytte denne indkøbsmetodes muligheder.
Systemerne bør navnlig drives i form af et begrænset udbud, således at enhver
økonomisk aktør, der indgiver en ansøgning om deltagelse og opfylder udelukkelses-
og udvælgelseskriterierne, kan deltage i udbudsprocedurer, der gennemføres med det
dynamiske indkøbssystem i dets gyldighedsperiode, som ikke bør begrænses til fire år.
Tilbud kan også indgives i form af et elektronisk katalog, navnlig for
standardprodukter eller -tjenesteydelser, der er alment tilgængelige på markedet. For i
betragtning af systemernes dynamiske karakter at mindske den administrative byrde
bør kravet om at udpege et åbnings- og evalueringsudvalg desuden fraviges for
specifikke udbud inden for rammerne af et dynamisk indkøbssystem. I betragtning af
de fremskridt, der er gjort med hensyn til at digitalisere udbudsprocedurer, bør det
præciseres, at offentlige åbninger af bud i forbindelse med offentlige udbud kan
afholdes på afstand via videokonferencer.
(166) For at forenkle og skabe overensstemmelse med de regler, der gælder for EU-
institutionernes udbud for egen regning, bør forpligtelsen til at offentliggøre listen
over udvalgte kandidater, der skal opfordres til at afgive bud, på Kommissionens
websted ophæves på området foranstaltninger udadtil.
 2018/1046 betragtning 108
(167) EU-udbud bør sikre, at EU-midler anvendes på en effektiv, gennemsigtig og
hensigtsmæssig måde, samtidig med at den administrative byrde for modtagere af EU-
midler begrænses. I denne forbindelse bør e-udbud bidrage til en bedre udnyttelse af
EU-midler og udvide adgangen til kontrakter for alle økonomiske aktører. Alle EU-
institutioner, der gennemfører udbud, bør på deres websteder offentliggøre klare
bestemmelser om erhvervelse, udgifter og overvågning samt alle tildelte kontrakter,
herunder deres værdi.
DA 51 DA
 ny
(168) I forbindelse med elektroniske udbud bør den elektroniske udveksling af oplysninger
med deltagerne i videst muligt omfang bygge på eksisterende standarder såsom det
fælles europæiske udbudsdokument og e-faktureringsstandarder, der er fastsat i
henholdsvis Kommissionens gennemførelsesforordning (EU) 2016/7 og Europa-
Parlamentets og Rådets direktiv 2014/55/EU om elektronisk fakturering i forbindelse
med offentlige udbud.
 2018/1046 betragtning 109
(169) Det bør præciseres, om der findes en åbningsfase og en evaluering i forbindelse med
alle procedurer. En tildelingsafgørelse bør altid være resultatet af en evaluering.
 2018/1046 betragtning 110
(170) Når kandidater og tilbudsgivere modtager meddelelse om resultatet af et udbud, bør de
oplyses om grundlaget for afgørelsen og modtage en detaljeret begrundelse herfor, der
bygger på indholdet af evalueringsrapporten.
 2018/1046, betragtning 111
(tilpasset)
 ny
(171) Da kriterier anvendes i vilkårlig rækkefølge, bør  Det bør nævnes, at efter
anmodning kan  afviste tilbudsgivere,  der ikke blev udvalgt, og  hvis tilbud
opfylder kravene, på anmodning modtage oplysninger om det valgte tilbuds
karakteristika og relative fordele.  Tilbudsgivere, der ikke blev udvalgt, bør efter
anmodning modtage yderligere oplysninger, selv om deres tilbuds overensstemmelse
ikke er blevet kontrolleret på grund af den valgte kriterierækkefølge. 
 ny
(172) Det bør også præciseres, at tilbudsgivere, der er blevet afvist på grundlag af artikel 144
eller andre begrundelser for afvisning, ikke bør have adgang til sådanne oplysninger.
 2018/1046 betragtning 112
(173) For rammeaftaler med fornyet konkurrence bør der ikke gælde nogen forpligtelse til at
give afviste tilbudsgivere oplysninger om det valgte tilbuds karakteristika og de
relative fordele, da det kan skade en fair konkurrence mellem parter i samme
rammeaftale, hvis de modtager sådanne oplysninger, hver gang der iværksættes
fornyet konkurrence.
DA 52 DA
 2018/1046 betragtning 113
(174) En ordregivende myndighed bør have mulighed for at annullere en udbudsprocedure,
før en kontrakt er undertegnet, uden at kandidaterne eller tilbudsgiverne kan gøre krav
på erstatning. Dette bør ikke berøre situationer, hvor den ordregivende myndighed har
handlet på en sådan måde, at det er muligt at holde den erstatningsansvarlig i
overensstemmelse med EU-rettens generelle principper.
 ny
(175) Hvis det drejer sig om procedurer, hvor tildelingen foregår i form af partier eller via
flere leverandører, bør en ordregivende myndighed have mulighed for at annullere en
udbudsprocedure, før en kontrakt er undertegnet, uden at kandidaterne eller
tilbudsgiverne kan gøre krav på erstatning. Dette bør ikke berøre situationer, hvor den
ordregivende myndighed har handlet på en sådan måde, at det er muligt at holde den
erstatningsansvarlig i overensstemmelse med EU-rettens generelle principper.
(176) Tildeling af kontrakter efter udbud med flere leverandører bør være tilladt i behørigt
begrundede tilfælde, navnlig for at undgå overdreven afhængighed af en enkelt
udbyder af kritisk udstyr og kritiske tjenesteydelser, idet der tages hensyn til målene
om teknologisk uafhængighed og kontinuitet i tjenesterne.
 2018/1046 betragtning 114
(177) Ligesom i direktiv 2014/24/EU er det nødvendigt at præcisere, på hvilke betingelser
der er mulighed for at ændre en kontrakt i løbet af gennemførelsen uden en ny
udbudsprocedure. Navnlig bør der ikke kræves en ny udbudsprocedure i tilfælde af
administrative ændringer, generel succession eller anvendelse af klare og utvetydige
revisionsklausuler eller -muligheder, som ikke ændrer minimumskravene i den
oprindelige procedure. Der bør kræves en ny udbudsprocedure ved væsentlige
ændringer af den oprindelige kontrakt, navnlig af omfanget og indholdet af parternes
gensidige rettigheder og forpligtelser, herunder med hensyn til fordeling af
intellektuelle ejendomsrettigheder. Sådanne ændringer tilkendegiver parternes hensigt
om at genforhandle grundlæggende vilkår eller betingelser i kontrakten, navnlig hvis
ændringerne ville have påvirket resultatet af proceduren, hvis de ændrede vilkår eller
betingelser havde været en del af den oprindelige procedure.
 ny
(178) Erfaringen har vist, at det er nødvendigt at præcisere, i hvilke tilfælde en ændring
anses for at ændre kontraktens genstand.
 2018/1046 betragtning 115
(179) Det er nødvendigt at give mulighed for at kræve en opfyldelsesgaranti i forbindelse
med bygge- og anlægsarbejder, varer og komplekse tjenesteydelser for at garantere
DA 53 DA
opfyldelse af væsentlige kontraktlige forpligtelser og sikre, at den pågældende
kontrakt gennemføres korrekt i hele sin varighed. Det er også nødvendigt at give
mulighed for at kræve sikkerhed for korrekt opfyldelse, der dækker kontraktperioden, i
overensstemmelse med sædvanen i de pågældende sektorer.
 2018/1046 betragtning 116
(180) For at fastslå, hvilke tærskler og procedurer der finder anvendelse, er det nødvendigt at
præcisere, om EU-institutioner, forvaltningsorganer og EU-organer betragtes som
ordregivende myndigheder. De bør ikke betragtes som ordregivende myndigheder, når
de køber fra en indkøbscentral. EU-institutionerne udgør desuden en enkelt juridisk
enhed, og deres tjenestegrene kan ikke indbyrdes indgå kontrakter, men kun
serviceleveranceaftaler.
 2018/1046, betragtning 117
(tilpasset)
 ny
(181) Der bør medtages en henvisning i denne forordning til de to tærskler, som er fastsat i
direktiv 2014/24/EU for henholdsvis bygge- og anlægsarbejder og for varer og
tjenesteydelser  og i direktiv 2014/23/EU for koncessioner . Disse tærskler bør af
hensyn til forenkling og forsvarlig økonomisk forvaltning også finde anvendelse på
koncessionskontrakter i betragtning af de særlige forhold i forbindelse med EU-
institutioners behov ved indgåelse af kontrakter. Revisionen af disse tærskler som
fastsat i direktiv 2014/24/EU  og 2014/23/EU  bør derfor finde direkte
anvendelse på udbud  henholdsvis koncessioner  efter denne forordning.
 ny
(182) Tildelingen af koncessionskontrakter bør forenkles ved at anvende tærsklerne i
direktiv 2014/23/EU på koncessioner.
 2018/1046 betragtning 118
(183) Med henblik på harmonisering og forenkling bør standardprocedurerne for udbud også
anvendes på indkøb, der er omfattet af den lempelige ordning for kontrakter
vedrørende sociale og andre specifikke tjenesteydelser som omhandlet i artikel 74 i
direktiv 2014/24/EU. Tærsklen for indkøb, der er omfattet af den lempelige ordning,
bør derfor bringes på linje med tærsklen for tjenesteydelseskontrakter.
 ny
(184) For bedre at tilpasse procedurerne til markedsvilkårene uden for Unionen bør denne
forordning indeholde særlige bestemmelser om, at EU-delegationerne tildeler
kontrakter for egen regning i tredjelande. Det er derfor hensigtsmæssigt at revidere
DA 54 DA
tærskelværdierne for tildeling af kontrakter, som EU-delegationerne anvender i
tredjelande, og tilpasse dem til dem, der gælder for tildeling af kontrakter på området
foranstaltninger udadtil.
 2018/1046 betragtning 119
(185) Det er nødvendigt at præcisere betingelserne for anvendelse af den standstillperiode,
der skal overholdes inden undertegnelse af en kontrakt eller rammeaftalekontrakt.
 2018/1046 betragtning 120
(186) Reglerne for udbud på området foranstaltninger udadtil bør være i overensstemmelse
med de principper, der er fastlagt i direktiv 2014/23/EU og 2014/24/EU.
 ny
(187) De regler om adgang til udbud, der finder anvendelse både på tidspunktet for afgivelse
af tilbud og under gennemførelsen af kontrakten, bør omfatte de betingelser, der er
fastsat i gennemførelsesretsakter (foranstaltninger under instrumentet for
internationale offentlige udbud), der er vedtaget i henhold til forordning 20xx/xxx44
[IPI-forordningen], samt de respektive forpligtelser for de valgte tilbudsgivere, der er
fastsat i nævnte forordning.
 2018/1046 betragtning 121
(188) For at mindske kompleksiteten, strømline de eksisterende regler og forbedre
læseligheden af udbudsreglerne er det nødvendigt at samle de generelle bestemmelser
om udbud og de specifikke bestemmelser, der finder anvendelse på udbud på området
foranstaltninger udadtil, og at fjerne unødvendige gentagelser og krydshenvisninger.
 2018/1046 betragtning 122
(189) Det er nødvendigt at præcisere, hvilke økonomiske aktører der har adgang til udbud
efter denne forordning, afhængigt af deres hjemsted, og det bør udtrykkeligt fastsættes,
at internationale organisationer også har mulighed for at få en sådan adgang.
 ny
(190) I behørigt begrundede tilfælde, hvor kontrakten skal tildeles i et tredjeland, bør den
ansvarlige anvisningsberettigede have mulighed for at give adgang til
udbudsproceduren for fysiske eller juridiske personer, der er etableret i et tredjeland,
44
DA 55 DA
som ikke har en særlig aftale med Unionen på udbudsområdet. Denne fleksibilitet bør
navnlig indrømmes, når der ikke findes fysiske eller juridiske personer etableret i
lande med adgang til udbuddet i henhold til en særlig aftale med Unionen på
udbudsområdet, som kan levere de nødvendige bygge- og anlægsarbejde, vareindkøb
eller tjenesteydelser. De regler om adgang til udbud, der finder anvendelse både på
tidspunktet for afgivelse af tilbud og under gennemførelsen af kontrakten, bør omfatte
de betingelser, der er fastsat i gennemførelsesretsakter (foranstaltninger under
instrumentet for internationale offentlige udbud), der er vedtaget i henhold til
forordning 20xx/xxx [IPI-forordningen].
 2018/1046 betragtning 123
(191) For at opnå balance mellem på den ene side behovet for gennemsigtighed og større
sammenhæng i udbudsreglerne og på den anden side behovet for at skabe fleksibilitet
med hensyn til visse tekniske aspekter af disse regler bør de tekniske regler for udbud
fastsættes i bilaget til denne forordning, og beføjelsen til at vedtage retsakter bør
delegeres til Kommissionen i overensstemmelse med artikel 290 i TEUF, for så vidt
angår ændringer til nævnte bilag.
 2018/1046 betragtning 124
(192) Det er nødvendigt at præcisere anvendelsesområdet for afsnittet om tilskud, navnlig
med hensyn til, hvilken type foranstaltninger eller organer der er berettigede til tilskud,
og med hensyn til, hvilke retlige forpligtelser der kan anvendes til at dække tilskud.
Navnlig bør tilskudsafgørelser udfases på grund af deres begrænsede anvendelse og
den gradvise indførelse af e-tilskud. Strukturen bør forenkles, ved at bestemmelserne
om instrumenter, der ikke er tilskud, flyttes til andre dele af denne forordning. Arten af
organer, som kan modtage driftstilskud, bør præciseres ved ikke længere at henvise til
organer, der arbejder for virkeliggørelsen af et mål af generel interesse for Unionen,
eftersom disse er omfattet af begrebet organer, der har et mål, der indgår i og støtter en
af Unionens politikker.
 2018/1046 betragtning 125
(193) For at forenkle procedurerne og forbedre denne forordnings læselighed bør
bestemmelserne, som vedrører indholdet af tilskudsansøgninger, indkaldelser af
forslag og tilskudsaftaler, forenkles og strømlines.
 2018/1046 betragtning 126
(194) For at lette gennemførelsen af foranstaltninger, der finansieres af flere donorer, og
hvor den samlede finansiering af en foranstaltning ikke er kendt på
forpligtelsestidspunktet for Unionens bidrag, er det nødvendigt at præcisere, hvordan
Unionens bidrag defineres, og metoden til at kontrollere anvendelsen heraf.
DA 56 DA
 2018/1046 betragtning 127
(195) De erfaringer, der er indhøstet med anvendelse af faste beløb, enhedsomkostninger og
finansiering efter fast takst, har vist, at sådanne finansieringsformer medfører en
væsentlig forenkling af de administrative procedurer og en betydelig nedsættelse af
risikoen for fejl. Uafhængigt af området for Unionens intervention er faste beløb,
enhedsomkostninger og faste takster hensigtsmæssige former for finansiering navnlig
til standardiserede og tilbagevendende foranstaltninger, såsom mobilitet eller
uddannelsesaktiviteter osv. Eftersom institutionelt samarbejde mellem
medlemsstaternes offentlige forvaltninger og forvaltningerne i modtager- eller
partnerlande (institutionelle partnerskaber) gennemføres af medlemsstaternes
institutioner, er anvendelse af forenklede omkostningsmuligheder desuden berettiget
og bør fremme deres engagement. Af hensyn til øget effektivitet bør medlemsstater og
andre modtagere af EU-midler mere hyppigt kunne anvende forenklede
omkostningsmuligheder. I denne forbindelse bør betingelserne for at anvende faste
beløb, enhedsomkostninger og faste takster gøres mere fleksible. Det er nødvendigt at
fastsætte udtrykkelig hjemmel til faste engangsbeløb, der dækker samtlige
støtteberettigede omkostninger ved en foranstaltning eller et arbejdsprogram. For at
fremme fokusering på resultater bør der desuden gives prioritet til outputbaseret
finansiering. Inputbaserede faste beløb, enhedsomkostninger og faste takster bør
fortsat være en mulighed, hvis outputbaseret finansiering ikke er mulig eller
hensigtsmæssig.
 ny
(196) Af hensyn til retssikkerheden er det nødvendigt at præcisere, at når et tilskud tager
form af finansiering, der ikke er knyttet til omkostninger, finder bestemmelserne om et
anslået budget, medfinansiering og ingen dobbeltfinansiering ikke anvendelse, da de
ikke kan anvendes i tilfælde, hvor refusionsbeløbet er knyttet til fastlagte betingelser
eller resultater og er afkoblet fra de underliggende omkostninger.
 2018/1046 betragtning 128
(197) De administrative procedurer for bemyndigelse af faste beløb, enhedsomkostninger og
faste takster bør forenkles, ved at den ansvarlige anvisningsberettigede gives beføjelse
til at bemyndige dem. Hvis det er hensigtsmæssigt, kan en sådan bemyndigelse gives
af Kommissionen i lyset af arten af aktiviteter eller udgifter eller i lyset af antallet af
berørte anvisningsberettigede.
 2018/1046 betragtning 129
(198) For at afhjælpe manglen på disponible data, der anvendes til at fastsætte faste beløb,
enhedsomkostninger og faste takster, bør det tillades at anvende ekspertvurderinger.
DA 57 DA
 2018/1046 betragtning 130
(199) Skønt potentialet i en hyppigere anvendelse af forenklede finansieringsformer bør
realiseres, bør overholdelse af princippet om forsvarlig økonomisk forvaltning,
navnlig principperne om sparsommelighed, produktivitet og ingen dobbeltfinansiering,
sikres. Med henblik herpå bør forenklede finansieringsformer sikre, at de anvendte
midler er tilstrækkelige til de mål, der skal nås, at de samme omkostninger ikke
finansieres mere end én gang over budgettet, at samfinansieringsprincippet
overholdes, og at samlet overkompensation af modtagere undgås. Forenklede
finansieringsformer bør derfor være baseret på statistiske eller regnskabsmæssige
oplysninger, lignende objektive midler eller ekspertvurderinger. Derudover bør
passende tjek, kontroller og periodiske vurderinger fortsat finde anvendelse.
 2018/1046 betragtning 131
(200) Omfanget af tjek og kontroller i modsætning til de periodiske vurderinger af faste
beløb, enhedsomkostninger eller faste takster bør præciseres. Disse tjek og kontroller
bør fokusere på, om de betingelser, der udløser betaling af faste beløb,
enhedsomkostninger eller faste satser, er opfyldt, herunder, hvis det er relevant,
opnåelsen af output og/eller resultater. Disse betingelser bør ikke kræve indberetning
af omkostninger, der faktisk er afholdt af tilskudsmodtageren. Hvis de faste beløb,
enhedsomkostningerne eller finansieringen efter fast takst er fastsat på forhånd af den
kompetente anvisningsberettigede eller Kommissionen, bør de ikke anfægtes i
forbindelse med efterfølgende kontrol. Dette bør ikke være til hinder for nedsættelse af
tilskuddet i tilfælde af dårlig, delvis eller forsinket gennemførelse eller i tilfælde af
uregelmæssigheder, svig eller manglende opfyldelse af andre forpligtelser. Navnlig
bør tilskuddet nedsættes, hvis de betingelser, der udløser betaling af faste beløb,
enhedsomkostninger eller faste takster, ikke er blevet opfyldt. Hyppigheden og
omfanget af den periodiske vurdering bør afhænge af omkostningernes udvikling og
karakter, navnlig under hensyntagen til væsentlige ændringer i markedspriser og andre
relevante forhold. Den periodiske vurdering kan medføre justeringer af de faste beløb,
enhedsomkostninger eller faste takster, der gælder for fremtidige aftaler, men bør ikke
bruges til at sætte spørgsmålstegn ved størrelsen af de faste beløb,
enhedsomkostninger eller faste takster, som allerede er aftalt. Den periodiske
vurdering af faste beløb, enhedsomkostninger eller faste takster kan nødvendiggøre
adgang til tilskudsmodtagerens regnskaber til statistiske og metodemæssige formål, og
en sådan adgang er også nødvendig med henblik på forebyggelse af svig og
opdagelsestiltag.
 ny
(201) Når et tilskud ydes i form af en fast takst, en enhedsomkostning eller et fast beløb, og
der således ikke foretages nogen efterfølgende verifikation af de underliggende
omkostninger, er det ikke muligt at kontrollere, at de støtteberettigede omkostninger
blev afholdt i projektets løbetid. Af hensyn til retssikkerheden bør det præciseres, at
det i forbindelse med efterfølgende tjek og kontrol af tilskudsmodtagere vil blive
DA 58 DA
verificeret, at de betingelser, der udløser betaling af den faste takst,
enhedsomkostningerne eller det faste beløb, er opfyldt i gennemførelsesperioden.
 2018/1046 betragtning 132
(202) For at fremme små organisationers deltagelse i gennemførelsen af Unionens politikker
under forhold med begrænsede ressourcer er det nødvendigt at anerkende værdien af
arbejde, som udføres af frivillige, som støtteberettigede omkostninger. Som følge
heraf bør sådanne organisationer i højere grad kunne basere sig på frivilliges arbejde
med henblik på at tilvejebringe medfinansiering til en foranstaltning eller et
arbejdsprogram. Uden at dette berører den maksimale medfinansieringssats, der er
fastsat i basisretsakten, bør EU-tilskuddet i sådanne tilfælde begrænses til de anslåede
støtteberettigede omkostninger, bortset fra omkostninger, der dækker frivilliges
arbejde. Eftersom frivilliges arbejde er arbejde, der ydes af tredjeparter, uden at
tilskudsmodtageren betaler dem vederlag, forhindres det med denne begrænsning, at
omkostninger, som modtageren ikke har afholdt, godtgøres. Desuden bør værdien af
frivilliges arbejde ikke overstige 50 % af bidrag i form af naturalydelser og enhver
anden medfinansiering.
 ny
(203) Af hensyn til retssikkerheden bør det præciseres, at når tredjeparters naturalydelser i
form af frivilligt arbejde angives som støtteberettigede omkostninger i det anslåede
budget, bør den medfinansiering, som grænsen på 50 % anvendes på, omfatte alle
finansieringskilder, dvs. EU-tilskud, naturalydelser og andre finansieringskilder.
 2018/1046 betragtning 133
(204) For at beskytte et af de grundlæggende principper ved offentlige finanser bør
princippet om forbud mod fortjeneste bevares i denne forordning.
 ny
(205) Af hensyn til retssikkerheden ved beregningen af EU-bidraget i tilfælde af en
fortjeneste i et tilskud, der finansieres over Unionens budget, bør det præciseres, at der
i forbindelse med inddrivelsen af den procentdel af fortjenesten, der svarer til
Unionens bidrag til de støtteberettigede omkostninger, ikke bør skelnes mellem faktisk
afholdte omkostninger og forenklede omkostninger.
 2018/1046 betragtning 134
(206) I princippet bør tilskud tildeles efter en indkaldelse af forslag. Hvis der indrømmes
undtagelser, bør de fortolkes og anvendes restriktivt med hensyn til omfang og
varighed. Den undtagelsesvise mulighed for at tildele tilskud uden indkaldelse af
forslag til organer med et faktisk eller retligt monopol bør kun anvendes, når de
DA 59 DA
pågældende organer er de eneste, der er i stand til at gennemføre de relevante typer af
aktiviteter eller har fået overdraget et sådant monopol ved lov eller af en offentlig
myndighed.
 2018/1046 betragtning 135
(207) I forbindelse med overgangen til e-tilskud og e-udbud bør ansøgere og tilbudsgivere
kun én gang inden for en bestemt periode anmodes om at fremlægge dokumentation
for deres retlige status og finansielle levedygtighed og bør ikke være forpligtede til at
genindsende dokumentation i hver tildelingsprocedure. Det er derfor nødvendigt at
tilpasse kravene vedrørende det antal år, for hvilke der vil blive anmodet om
dokumenter i tilskuds- og udbudsprocedurer.
 ny
(208) En tilskudsmodtager kan yde finansiel støtte til en tredjepart, hvis visse betingelser er
opfyldt, og det beløb, der udbetales til en tredjepart, ikke overstiger 60 000 EUR.
Dette beløb må kun overskrides, hvis opfyldelsen af foranstaltningens mål i modsat
fald ville være umulig eller uforholdsmæssigt vanskelig. For at øge fleksibiliteten med
hensyn til budgetgennemførelsen i krise- og nødsituationer bør det også være muligt at
overskride 60 000 EUR uden begrundelse fra sag til sag, når det drejer sig om
humanitær bistand, nødhjælpsforanstaltninger, civilbeskyttelsesforanstaltninger eller
bistand i krisesituationer.
(209) Hvis gennemførelsen af en foranstaltning eller et arbejdsprogram forudsætter, at en
modtager gennemfører et udbud, bør det præciseres, at enhver tilskudsmodtager kan
anvende sin egen udbudspraksis, forudsat at den sikrer det bedste forhold mellem
kvalitet og pris eller i givet fald den laveste pris, uanset om modtageren tildeler en
offentlig kontrakt og er en ordregivende myndighed i henhold til denne forordning.
Definitionen af "kontrakt" bør derfor ændres.
 2018/1046 betragtning 136
(210) Som en værdifuld form for finansiel støtte, der ikke er knyttet til forudsigelige
omkostninger, bør anvendelsen af priser lettes, og de gældende regler bør præciseres.
Priser bør ses som et supplement til og ikke en erstatning for andre
finansieringsinstrumenter såsom tilskud.
 2018/1046 betragtning 137
(211) For at muliggøre en mere fleksibel gennemførelse af priser bør forpligtelsen efter
forordning (EU, Euratom) nr. 966/2012 til at udskrive konkurrencer om priser med en
værdi af 1 000 000 EUR eller derover i de erklæringer, der ledsager budgetforslaget,
erstattes af en pligt til forudgående at give oplysninger til Europa-Parlamentet og
Rådet og til udtrykkeligt at angive sådanne priser i finansieringsafgørelsen.
DA 60 DA
 2018/1046 betragtning 138
(212) Priser bør tildeles i overensstemmelse med principperne om gennemsigtighed og
ligebehandling. I den forbindelse bør der fastlægges minimumskarakteristika for
konkurrencer, navnlig bestemmelser om udbetaling af priser til vinderne efter
tildeling, og passende publikationsmåder. Det er også nødvendigt at fastlægge en klart
defineret tildelingsprocedure, fra indsendelse af ansøgninger til meddelelse af
oplysninger til ansøgere og underretning af den vindende ansøger, som afspejler
proceduren for tildeling af tilskud.
 2018/1046 betragtning 139
(213) Denne forordning bør fastlægge de principper og betingelser, der gælder for finansielle
instrumenter, budgetgarantier og finansiel bistand, samt reglerne om begrænsning af
Unionens finansielle ansvar, bekæmpelse af svig og hvidvaskning af penge, afvikling
af finansielle instrumenter og rapportering.
 2018/1046 betragtning 140
(214) I de seneste år har Unionen i stigende grad anvendt finansielle instrumenter, der giver
mulighed for at opnå en større løftestangseffekt for budgettet, men som samtidig
indebærer en finansiel risiko for budgettet. Disse finansielle instrumenter omfatter
ikke kun de finansielle instrumenter, der er omfattet af forordning (EU, Euratom) nr.
966/2012, men også andre instrumenter såsom budgetgarantier og finansiel bistand,
som tidligere kun har været underlagt de regler, der er fastsat i de respektive
basisretsakter. Det er vigtigt at fastlægge en fælles ramme for at sikre, at der gælder
ensartede principper for dette sæt instrumenter, og at samle dem i et nyt afsnit i
nærværende forordning, der indeholder afdelinger om budgetgarantier og om finansiel
bistand til medlemsstater eller tredjelande i tillæg til de eksisterende regler, der finder
anvendelse på finansielle instrumenter.
 2018/1046 betragtning 141
(215) Finansielle instrumenter og budgetgarantier kan være et værdifuldt middel til at
multiplicere effekten af EU-midler, når disse midler puljes med andre midler og
indebærer en løftestangseffekt. Der bør kun anvendes finansielle instrumenter og
budgetgarantier, hvis der ikke er risiko for konkurrenceforvridning på det indre
marked eller uoverensstemmelse med statsstøttereglerne.
 2018/1046 betragtning 142
(216) Inden for rammerne af de årlige bevillinger, som Europa-Parlamentet og Rådet
bemyndiger godkender til et givet program, bør finansielle instrumenter og
budgetgarantier anvendes på grundlag af en forudgående evaluering, der viser, at de
bidrager effektivt til opfyldelsen af Unionens politikmål.
DA 61 DA
 2018/1046 betragtning 143
(217) Finansielle instrumenter, budgetgarantier og finansiel bistand bør bemyndiges ved en
basisretsakt. Såfremt finansielle instrumenter i behørigt begrundede tilfælde oprettes
uden en basisretsakt, bør de bemyndiges af Europa-Parlamentet og Rådet i budgettet.
 2018/1046 betragtning 144
(218) De instrumenter, som potentielt falder ind under afsnit X, såsom lån, garantier,
egenkapitalinvesteringer, kvasiegenkapitalinvesteringer og risikodelingsinstrumenter,
bør defineres. I definitionen af risikodelingsinstrumenter bør der gives mulighed for
medtagelse af kreditforbedringer for projektobligationer, der dækker
gældsbetjeningsrisikoen ved et projekt og mindsker obligationsindehavernes
kreditrisiko via kreditforbedringer i form af et lån eller en garanti.
 2018/1046 betragtning 145
(219) Enhver tilbagebetaling fra finansielle instrumenter eller budgetgarantier bør anvendes
til det instrument eller den garanti, der har frembragt tilbagebetalingen, med henblik
på at øge instrumentets eller garantiens effektivitet, medmindre andet er fastsat i
basisretsakten, og bør tages i betragtning, når der foreslås fremtidige bevillinger til det
pågældende instrument eller den pågældende garanti.
 ny
(220) Det er vigtigt, at de reviderede regnskaber for finansielle instrumenter og
budgetgarantier, der gennemføres ved indirekte forvaltning, forelægges rettidigt,
således at Revisionsretten kan tage dem i betragtning, når den fremsætter sine
bemærkninger til det foreløbige regnskab.
 2018/1046 betragtning 146
(221) Det er hensigtsmæssigt at anerkende afstemning af interesser i forbindelse med
forfølgelsen af Unionens politikmål og navnlig, at EIB og EIF har specifik ekspertise
til at gennemføre finansielle instrumenter og budgetgarantier.
 2018/1046 betragtning 147
(222) EIB og EIF, der optræder som en gruppe, bør have mulighed for at overføre en del af
gennemførelsen til hinanden, hvis en sådan overførsel kan gavne gennemførelsen af en
given foranstaltning, og som det er nærmere fastlagt i den relevante aftale med
Kommissionen.
DA 62 DA
 ny
(223) Af hensyn til sammenhængen og for at tage hensyn til den flerårige finansielle ramme
for 2021-2027 er det for finansielle instrumenter og budgetgarantier nødvendigt at
præcisere visse bestemmelser om rapportering fra de personer eller enheder, der har
fået overdraget gennemførelsen af EU-midler i overensstemmelse med artikel 62,
stk. 1, litra c), om anvendelsen af afsnit X, hvis disse kombineres med supplerende
støtte fra budgettet, herunder tilskud, og om kombination med midler, der
gennemføres ved delt forvaltning.
 2018/1046 betragtning 148
(224) Det bør præciseres, at reglerne om finansielle instrumenter og budgetgarantier bør
finde anvendelse på hele foranstaltningen, hvis finansielle instrumenter eller
budgetgarantier kombineres med supplerende former for støtte fra budgettet. Sådanne
regler bør, hvis det er relevant, suppleres med specifikke krav i den sektorspecifikke
lovgivning.
 2018/1046 betragtning 149
(225) Gennemførelsen af finansielle instrumenter og budgetgarantier finansieret over
budgettet bør overholde Unionens politik om ikkesamarbejdsvillige
skattejurisdiktioner og ajourføringer heraf som fastlagt i relevante EU-retsakter og
rådskonklusioner, navnlig Rådets konklusioner af 8. november 2016 om de kriterier og
den proces, der skal føre til udarbejdelsen af en EU-liste over ikkesamarbejdsvillige
skattejurisdiktioner45
, og bilaget hertil samt Rådets konklusioner af 5. december 2017
om EU-listen over ikkesamarbejdsvillige skattejurisdiktioner46
og bilagene hertil.
 2018/1046 betragtning 150
(226) Budgetgarantier og finansiel bistand til medlemsstater eller tredjelande er generelt
ikkebudgetmæssige transaktioner, som har en betydelig indvirkning på Unionens
balance. Ved at medtage sådanne transaktioner i denne forordning, selv om de fortsat
generelt er ikkebudgetmæssige transaktioner, opnås der bedre beskyttelse af Unionens
finansielle interesser og en klarere ramme for bemyndigelse, forvaltning og
regnskabsføring heraf.
 2018/1046 betragtning 151
(227) Unionen har for nylig iværksat vigtige initiativer baseret på budgetgarantier, såsom
Den Europæiske Fond for Strategiske Investeringer (EFSI) og Den Europæiske Fond
45
EUT C 461 af 10.12.2016, s. 2.
46
EUT C 438 af 19.12.2017, s. 5.
DA 63 DA
for Bæredygtig Udvikling (EFSD). Det, der kendetegner disse instrumenter, er, at de
skaber en eventualforpligtelse for Unionen og indebærer, at der hensættes midler til en
likviditetsbuffer, som gør det muligt for budgettet at reagere på en velordnet måde på
de betalingsforpligtelser, der kan opstå som følge af disse eventualforpligtelser. For at
sikre Unionens kreditværdighed og dermed dens kapacitet til at levere effektiv
finansiering er det vigtigt, at bemyndigelse af, hensættelse af midler til og overvågning
af eventualforpligtelser følger et solidt sæt regler, som bør anvendes på alle
budgetgarantier.
 2018/1046 betragtning 152
(228) De eventualforpligtelser, der opstår i forbindelse med budgetgarantier, kan omfatte en
bred vifte af finansierings- og investeringstransaktioner. Muligheden for, at en
budgetgaranti kræves indfriet, kan ikke planlægges med fuld sikkerhed på årsbasis
som tilfældet er med lån, der har en fastlagt tidsplan for tilbagebetaling. Det er derfor
nødvendigt at fastlægge en ramme for bemyndigelse og overvågning af
eventualforpligtelser, som på ethvert tidspunkt sikrer fuld overholdelse af det loft for
årlige betalinger, der er fastsat i Rådets afgørelse (EU, Euratom)
2020/20532014/335/EU, Euratom47
.
 2018/1046 betragtning 153
(229) Denne ramme bør også indeholde bestemmelser om forvaltning og kontrol, herunder
regelmæssig rapportering om Unionens finansielle eksponering. Tilførselssatsen for
finansielle forpligtelser bør fastsættes på grundlag af en passende risikovurdering af de
finansielle risici, som det dermed forbundne instrument medfører.
Eventualforpligtelsernes bæredygtighed bør vurderes årligt i forbindelse med
budgetproceduren. Der bør etableres en mekanisme for tidlig varsling for at undgå, at
der er utilstrækkelige tilførsler til at dække de finansielle forpligtelser.
 2018/1046 betragtning 154
(230) Den stigende anvendelse af finansielle instrumenter, budgetgarantier og finansiel
bistand kræver, at der mobiliseres og foretages tilførsler til en betydelig mængde
betalingsbevillinger. For at skabe en løftestangseffekt og samtidig sikre et passende
niveau af beskyttelse mod finansielle forpligtelser er det vigtigt at optimere det
krævede tilførselsbeløb og at opnå effektivitetsgevinster ved at samle de pågældende
tilførsler i en fælles hensættelsesfond. Desuden vil en mere fleksibel anvendelse af
disse samlede tilførsler muliggøre en effektiv samlet tilførselssats, som yder den
fornødne beskyttelse med et optimeret antal midler.
47
Rådets afgørelse 2014/335/EU, Euratom af 26. maj 2014 om ordningen for Den Europæiske Unions
egne indtægter (EUT L 168 af 7.6.2014, s. 105).
DA 64 DA
 2018/1046 betragtning 155
(231) For at sikre, at den fælles hensættelsesfond for programmeringsperioden efter 2020
fungerer korrekt, bør Kommissionen senest den 30. juni 2019 forelægge en uafhængig
ekstern evaluering af fordele og ulemper ved at overdrage den finansielle forvaltning
af aktiverne i den fælles hensættelsesfond til Kommissionen eller EIB eller til en
kombination af disse to, idet der tages højde for de relevante tekniske og institutionelle
kriterier, der anvendes ved sammenligning af kapitalforvaltningsydelser, herunder den
tekniske infrastruktur, sammenligning af omkostninger ved de leverede ydelser,
institutionel opbygning, rapportering, præstation, ansvarlighed og ekspertise for hver
institution og de andre kapitalforvaltningsmandater for budgettet. Evalueringen bør,
hvis det er relevant, ledsages af et lovgivningsforslag.
 2018/1046 betragtning 156
(232) De regler, der gælder for tilførsler og den fælles hensættelsesfond, bør udgøre en solid
ramme for intern kontrol. Kommissionen bør efter høring af Kommissionens
regnskabsfører fastsætte retningslinjer for forvaltning af midlerne i den fælles
hensættelsesfond. De anvisningsberettigede for de finansielle instrumenter,
budgetgarantierne eller finansiel bistand bør aktivt overvåge de finansielle
forpligtelser under deres ansvar, og den finansielle forvalter af ressourcerne i den
fælles hensættelsesfond bør forvalte fondens likvide midler og aktiver efter de regler
og procedurer, der er fastsat af Kommissionens regnskabsfører.
 2018/1046 betragtning 157
(233) Budgetgarantier og finansiel bistand bør følge det samme sæt principper, der er
fastlagt for finansielle instrumenter. Navnlig bør budgetgarantier være uigenkaldelige,
ubetingede og efter anfordring. De bør gennemføres ved indirekte forvaltning eller kun
i undtagelsestilfælde ved direkte forvaltning. De bør kun dække finansierings- og
investeringsoperationer, og deres modparter bør bidrage med egne midler til de
operationer, der er omfattet.
 2018/1046 betragtning 158
(234) Finansiel bistand til medlemsstater eller tredjelande bør tage form af et lån, en
kreditlinje eller ethvert andet instrument, der anses for hensigtsmæssigt til at sikre, at
støtten er effektiv. Med henblik herpå bør Kommissionen tillægges beføjelse i den
relevante basisretsakt til at låne de nødvendige midler på kapitalmarkederne eller fra
finansielle institutioner, idet det undgås, at Unionen inddrages i nogen
løbetidsændring, som ville udsætte den for en renterisiko eller for nogen anden
kommerciel risici.
DA 65 DA
 2018/1046 betragtning 159
(235) Bestemmelserne vedrørende finansielle instrumenter bør finde anvendelse snarest
muligt for at opnå den forenkling og effektivitet, der tilstræbes. Bestemmelserne
vedrørende budgetgarantier og finansiel bistand samt den fælles hensættelsesfond bør
finde anvendelse fra den flerårige finansielle ramme for årene efter 2020. Denne
tidsplan vil muliggøre en grundig forberedelse af de nye redskaber til forvaltning af
eventualforpligtelser. Den vil også muliggøre afstemning mellem de principper, der er
fastsat i afsnit X, og på den ene side forslaget om den flerårige finansielle ramme for
årene efter 2020 og på den anden side særprogrammerne i tilknytning til nævnte
ramme.
 2018/1046 betragtning 160
(236) Europa-Parlamentets og Rådets forordning (EU, Euratom) nr. 1141/201448
fastsætter
regler for blandt andet finansiering af politiske partier og politiske fonde på europæisk
plan, navnlig hvad angår finansieringsbetingelser, tildeling og fordeling af midler,
donationer og bidrag, finansiering af kampagner for valg til Europa-Parlamentet,
tilskudsberettigede udgifter, forbud mod visse former for finansiering, regnskaber,
rapportering og revision, gennemførelse og kontrol, sanktioner, samarbejde mellem
Myndigheden for Europæiske Politiske Partier og Europæiske Politiske Fonde,
Europa-Parlamentets anvisningsberettigede og medlemsstater samt gennemsigtighed.
 2018/1046 betragtning 161
(237) Der bør i nærværende forordning medtages regler om bidrag fra budgettet til
europæiske politiske partier som forudset ved forordning (EU, Euratom) nr.
1141/2014.
 2018/1046 betragtning 162
(238) Den finansielle støtte til europæiske politiske partier bør tage form af et specifikt
bidrag, der afspejler disse partiers særlige behov.
 2018/1046 betragtning 163
(239) Selv om finansiel støtte ydes uden krav om et årligt arbejdsprogram, bør europæiske
politiske partier efterfølgende påvise en fornuftig anvendelse af EU-midler. Navnlig
bør den ansvarlige anvisningsberettigede kontrollere, om midlerne er blevet brugt til at
betale tilskudsberettigede udgifter som fastsat i indkaldelser af ansøgninger om bidrag
inden for de tidsfrister, der er fastsat i denne forordning. Bidrag til europæiske
48
Europa-Parlamentets og Rådets forordning (EU, Euratom) nr. 1141/2014 af 22. oktober 2014 om statut
for og finansiering af europæiske politiske partier og europæiske politiske fonde (EUT L 317 af
4.11.2014, s. 1).
DA 66 DA
politiske partier bør være anvendt inden udgangen af det regnskabsår, der følger det
regnskabsår, i hvilket de blev tildelt, hvorefter eventuelle uudnyttede midler bør
inddrives af den ansvarlige anvisningsberettigede.
 2018/1046 betragtning 164
(240) EU-midler, der tildeles til at finansiere europæiske politiske partiers
driftsomkostninger, bør ikke bruges til andre formål end dem, der er fastsat i
forordning (EU, Euratom) nr. 1141/2014, navnlig til direkte eller indirekte finansiering
af tredjemand, såsom nationale politiske partier. Europæiske politiske partier bør
bruge bidragene til at betale en procentdel af nuværende og fremtidige udgifter og ikke
udgifter eller gæld fra før indgivelse af deres ansøgninger om bidrag.
 2018/1046 betragtning 165
(241) Tildeling af bidrag bør også forenkles og tilpasses de særlige forhold for europæiske
politiske partier, navnlig ved ikke at anvende udvælgelseskriterier, ved fastlæggelse af
en enkelt fuldstændig forfinansieringsbetaling som hovedregel og ved at give
mulighed for at anvende faste beløb, finansiering efter fast takst og
enhedsomkostninger.
 2018/1046 betragtning 166
(242) Bidrag fra budgettet bør suspenderes, nedsættes eller bringes til ophør, hvis
europæiske politiske partier ikke overholder forordning (EU, Euratom) nr. 1141/2014.
 2018/1046 betragtning 167
(243) Sanktioner, som er baseret både på nærværende forordning og forordning (EU,
Euratom) nr. 1141/2014, bør pålægges på konsekvent vis og overholde princippet om
ne bis in idem. I overensstemmelse med forordning (EU, Euratom) nr. 1141/2014 må
administrative og/eller økonomiske sanktioner i henhold til nærværende forordning
ikke pålægges i tilfælde, hvor der allerede er pålagt sanktioner på grundlag af
forordning (EU, Euratom) nr. 1141/2014.
 2018/1046 betragtning 168
(244) Nærværende forordning bør fastlægge en generel ramme, i henhold til hvilken
budgetstøtte kan anvendes som et instrument i forbindelse med foranstaltninger
udadtil, herunder en forpligtelse for tredjelande til at give Kommissionen passende og
rettidige oplysninger, så den kan evaluere, om de aftalte betingelser og bestemmelser
til at sikre beskyttelse af Unionens finansielle interesser er overholdt.
DA 67 DA
 2018/1046 betragtning 169
(245) Med henblik på at styrke Europa-Parlamentets og Rådets rolle bør proceduren for
oprettelse af EU-trustfonde præciseres. Det er også nødvendigt at fastsætte, hvilke
principper der finder anvendelse på bidrag til EU-trustfonde, navnlig vigtigheden af at
sikre bidrag fra andre donorer, som berettiger deres oprettelse for så vidt angår
merværdi. Det er endvidere nødvendigt at præcisere, hvilke ansvarsområder finansielle
aktører og EU-trustfondes bestyrelse har, og at fastsætte regler, der sikrer en retfærdig
repræsentation af de deltagende donorer i EU-trustfondes bestyrelse, og at det er
obligatorisk, at Kommissionen stemmer for, for at midlerne kan anvendes. Det er
desuden vigtigt at fastsætte de krav, der gælder for EU-trustfonde, mere detaljeret.
 ny
(246) Unionen bør kunne deltage i globale initiativer, hvis en sådan deltagelse bidrager til at
opfylde Unionens politiske mål. For at skabe en egnet retlig ramme for Unionens
deltagelse i globale initiativer bør Unionens bidrag til sådanne initiativer indføjes som
et nyt budgetgennemførelsesinstrument. Anvendelsen af dette nye finansielle
instrument vil være underlagt betingelser og begrænset til tilfælde, hvor andre
instrumenter i finansforordningen ikke gør det muligt at nå de respektive EU-politiske
mål med samme omfang og virkning.
(247) For at kunne følge med fremskridtene med hensyn til digitaliseringen bør listerne over
eksterne eksperter, der udarbejdes efter en indkaldelse af interessetilkendegivelser,
have en længere gyldighedsperiode end varigheden af det flerårige program, forudsat
at der sikres en rotation af eksperterne, og at nye eksperter gives mulighed for at
tilkendegive deres interesse. EU-institutionerne må desuden gives mulighed for at
tiltrække højt kvalificerede eksterne eksperter for at sikre, at evalueringsprocessen og
eksperternes specifikke udtalelser og rådgivning er af høj kvalitet. For at kunne
konkurrere med andre markedsaktører bør EU-institutionerne kunne tilbyde mere
konkurrencedygtige vederlag i ekstraordinære og behørigt begrundede tilfælde.
Endelig bør reglerne for aflønnede eksterne eksperter af hensyn til retssikkerheden
præciseres for at afspejle de forskellige trin i tildelingsproceduren.
(248) For at skabe en klar retlig ramme for EU-institutionernes donation af tjenester, varer
eller tjenesteydelser bør ikkefinansielle donationer indføjes som et nyt
budgetgennemførelsesinstrument. Dette instrument bør ikke forveksles med Unionens
generelle ramme for støtte til tredjelande, som er af bredere karakter, men som kan
omfatte ikkefinansielle donationer. I lyset af covid-19-pandemien bør et sådant
instrument udgøre et stabilt retsgrundlag, navnlig for fremtidige kriser og
nødsituationer, og sikre, at EU-institutionerne råder over egnede budgetstøtteværktøjer
til at hjælpe medlemsstaterne og andre personer og enheder, når behovet for støtte er
størst. Dette instrument bør gennemføres ved direkte forvaltning. Relaterede
bestemmelser såsom definitioner, suspension, opsigelse og nedsættelse samt
evalueringsudvalg bør tilpasses i overensstemmelse hermed.
(249) I lighed med indførelsen af ikkefinansielle donationer bør EU-institutionerne også
kunne tildele priser, der ikke er finansielle. Dette er også vigtigt for at muliggøre
konkurrencer blandt unge, der ikke har en bankkonto i deres medlemsstat, men som
DA 68 DA
alligevel nemt skal kunne modtage deres belønning i praktisk form. Til dette formål
bør definitionen og bestemmelserne om "priser" tilpasses i overensstemmelse hermed.
 2018/1046 betragtning 170
(250) I overensstemmelse med strømliningen af de eksisterende regler og for at undgå
unødige gentagelser bør de særlige bestemmelser i anden del i forordning (EU,
Euratom) nr. 966/2012, som gælder for EGFL, for forskning, for foranstaltninger
udadtil og for særlige EU-fonde, kun indarbejdes i de relevante dele af nærværende
forordning, forudsat at bestemmelserne fortsat anvendes og er relevante.
 2018/1046 betragtning 171
(251) Bestemmelserne om regnskabsaflæggelse og regnskabsføring bør forenkles og
præciseres. Det er derfor hensigtsmæssigt at samle alle bestemmelser om
årsregnskaber og andre former for regnskabsaflæggelse.
 ny
(252) Fristerne for Revisionsrettens bemærkninger til det foreløbige regnskab og for
forelæggelse af det endelige regnskab bør tilpasses for at tage hensyn til tidsplanen for
dechargeproceduren.
 2018/1046 betragtning 172
(253) Den måde, hvorpå EU-institutioner på nuværende tidspunkt rapporterer om
byggeprojekter til Europa-Parlamentet og Rådet, bør forbedres. EU-institutionerne bør
have mulighed for at finansiere nye byggeprojekter med indtægter, der er modtaget for
allerede solgte bygninger. Følgelig bør der indføres en henvisning til bestemmelserne
om interne formålsbestemte indtægter i bestemmelserne om byggeprojekter. Dette vil
gøre det muligt at imødekomme de skiftende behov i EU-institutioners
bygningspolitik, samtidig med at der opnås omkostningsbesparelser og skabes større
fleksibilitet.
 ny
(254) I sin meddelelse om den europæiske grønne pagt opfordrer Kommissionen til at
renovere bygninger for at mindske deres emissioner og gøre dem mere energieffektive.
I betragtning af den hastige udvikling på markedet for energieffektive bygninger er der
et akut behov for, at EU-institutionerne indarbejder forpligtelserne i den grønne pagt i
deres egen bygningspolitik og renoverer deres bygninger. Desuden kræver den seneste
udvikling af arbejdsmetoder, der er fremskyndet af covid-19-pandemien, at
institutionerne tilpasser de kontorer, som de har til rådighed, for at udvikle en
dynamisk kontorpolitik. Derfor bør det være muligt at finansiere strukturelle
DA 69 DA
renoveringer ved hjælp af lån. Fortolkningen af begrebet nye byggeprojekter bør
udvides og navnlig omfatte ethvert projekt, hvori strukturel renovering indgår.
 2018/1046 betragtning 173
(255) For at tilpasse de regler, der gælder for visse EU-organer, de detaljerede regler om
udbud og de nærmere betingelser og minimumssatsen for den effektive tilførselssats
bør beføjelsen til at vedtage retsakter delegeres til Kommissionen i overensstemmelse
med artikel 290 i TEUF, for så vidt angår rammefinansforordningen for organer
oprettet i henhold til TEUF og Euratomtraktaten samt finansforordningsmodellen for
offentlig-private partnerskabsorganer, ændringer af bilag I til nærværende forordning,
de nærmere betingelser for og metoden til beregning af effektiv tilførselssats og
ændring af den fastsatte minimumssats for effektiv tilførselssats, som dog ikke kan
fastsættes til et niveau, der er lavere end 85 %. Det er navnlig vigtigt, at
Kommissionen gennemfører relevante høringer under sit forberedende arbejde,
herunder på ekspertniveau, og at disse høringer gennemføres i overensstemmelse med
principperne i den interinstitutionelle aftale af 13. april 2016 om bedre lovgivning. For
at sikre lige deltagelse i forberedelsen af delegerede retsakter modtager Europa-
Parlamentet og Rådet navnlig alle dokumenter på samme tid som medlemsstaternes
eksperter, og deres eksperter har systematisk adgang til møder i Kommissionens
ekspertgrupper, der beskæftiger sig med forberedelse af delegerede retsakter.
 2018/1046, betragtning 174
(tilpasset)
For at sikre, at der i EU-programmet for beskæftigelse og social innovation (EaSI) oprettet
ved Europa-Parlamentets og Rådets forordning (EU) nr. 1296/201349
hurtigt kan
tilvejebringes tilstrækkelige midler til at støtte skiftende politiske prioriteter, bør de
vejledende andele for hver af de tre akser og de minimumsprocentsatserne for hver af de
tematiske prioriteter inden for hver akse give mulighed for større fleksibilitet, samtidig med at
et ambitiøst niveau for anvendelse af grænseoverskridende Eurespartnerskaber opretholdes.
Dette bør forbedre forvaltningen af EaSI og gøre det muligt at fokusere budgetmidler på
foranstaltninger, der giver bedre beskæftigelsesmæssige og sociale resultater.
 2018/1046, betragtning 175
(tilpasset)
For at lette investeringer i kulturel og bæredygtig turistinfrastruktur, uden at dette berører
anvendelsen af Unionens retsakter på miljøområdet, navnlig Europa-Parlamentets og Rådets
direktiv 2001/42/EF50
og 2011/92/EU51
, alt efter tilfældet, bør visse restriktioner med hensyn
49
Europa-Parlamentets og Rådets forordning (EU) nr. 1296/2013 af 11. december 2013 om et EU-
program for beskæftigelse og social innovation ("EaSI") og om ændring af afgørelse nr. 283/2010/EU
om oprettelse af den europæiske mikrofinansieringsfacilitet Progress til fordel for beskæftigelse og
social integration (EUT L 347 af 20.12.2013, s. 238).
50
Europa-Parlamentets og Rådets direktiv 2001/42/EF af 27. juni 2001 om vurdering af bestemte planers
og programmers indvirkning på miljøet (EFT L 197 af 21.7.2001, s. 30).
DA 70 DA
til omfanget af støtte i henhold til Europa-Parlamentets og Rådets forordning (EU) nr.
1301/201352
til sådanne investeringer præciseres. Det er derfor nødvendigt at indføre klare
restriktioner med hensyn til begrænsning af omfanget af EFRU's bidrag til sådanne
investeringer fra den 2. august 2018.
 2018/1046, betragtning 176
(tilpasset)
For at reagere på de udfordringer, som de voksende migrant- og flygtningestrømme udgør,
bør de mål, som EFRU kan bidrage til i sin støtte til migranter og flygtninge, præciseres med
henblik på at give medlemsstaterne mulighed for at foretage investeringer, der fokuserer på
tredjelandsstatsborgere med lovligt ophold, herunder asylansøgere og personer, der nyder
international beskyttelse.
 2018/1046, betragtning 177
(tilpasset)
Med henblik på at lette gennemførelsen af operationer i henhold til Europa-Parlamentets og
Rådets forordning (EU) nr. 1303/201353
bør kredsen af potentielle tilskudsmodtagere udvides.
Derfor bør det være tilladt for forvaltningsmyndigheder at anse fysiske personer som
støttemodtagere, og der bør fastlægges en mere fleksibel definition af støttemodtagere i
forbindelse med statsstøtte.
 2018/1046, betragtning 178
(tilpasset)
I praksis aftales makroregionale strategier ved vedtagelse af rådskonklusioner. Som det har
været tilfældet, siden forordning (EU) nr. 1303/2013 trådte i kraft, kan sådanne konklusioner,
hvor det er relevant, godkendes af Det Europæiske Råd under hensyntagen til denne
institutions beføjelser som fastsat i artikel 15 i TEU. Definitionen i nævnte forordning af
"makroregionale strategier" bør derfor ændres i overensstemmelse hermed.
51
Europa-Parlamentets og Rådets direktiv 2011/92/EU af 13. december 2011 om vurdering af visse
offentlige og private projekters indvirkning på miljøet (EUT L 26 af 28.1.2012, s. 1).
52
Europa-Parlamentets og Rådets forordning (EU) nr. 1301/2013 af 17. december 2013 om Den
Europæiske Fond for Regionaludvikling og om særlige bestemmelser vedrørende målet om
investeringer i vækst og beskæftigelse og om ophævelse af forordning (EF) nr. 1080/2006 (EUT L 347
af 20.12.2013, s. 289).
53
Europa-Parlamentets og Rådets forordning (EU) nr. 1303/2013 af 17. december 2013 om fælles
bestemmelser for Den Europæiske Fond for Regionaludvikling, Den Europæiske Socialfond,
Samhørighedsfonden, Den Europæiske Landbrugsfond for Udvikling af Landdistrikterne og Den
Europæiske Hav- og Fiskerifond og om generelle bestemmelser for Den Europæiske Fond for
Regionaludvikling, Den Europæiske Socialfond, Samhørighedsfonden og Den Europæiske Hav- og
Fiskerifond og om ophævelse af Rådets forordning (EF) nr. 1083/2006 (EUT L 347 af 20.12.2013, s.
320).
DA 71 DA
 2018/1046, betragtning 179
(tilpasset)
Med henblik på at sikre en forsvarlig finansiel forvaltning af EFRU, ESF,
Samhørighedsfonden, ELFUL og EHFF ("de europæiske struktur- og investeringsfonde" -
"ESI-fondene"), der gennemføres ved delt forvaltning, og for at præcisere medlemsstaternes
forpligtelser bør de generelle principper fastsat i artikel 4 i forordning (EU) nr. 1303/2013
henvise til de principper, der i nærværende forordning er fastsat for intern kontrol med
budgetgennemførelsen og undgåelse af interessekonflikter.
 2018/1046, betragtning 180
(tilpasset)
Med henblik på at opnå størst mulig synergi mellem alle EU-fonde for at håndtere
udfordringerne i forbindelse med migration og asyl på en effektiv måde bør det, når tematiske
målsætninger omsættes til prioriteter i de fondsspecifikke regler, sikres, at sådanne prioriteter
omfatter en hensigtsmæssig anvendelse af hver ESI-fond for disse områder. Hvor det er
relevant, bør koordinering med Asyl-, Migrations- og Integrationsfonden sikres.
 2018/1046, betragtning 181
(tilpasset)
For at sikre sammenhæng i programmeringsordninger bør partnerskabsaftaler og ændringer af
programmer, som Kommissionen har godkendt i det foregående kalenderår, afstemmes
indbyrdes en gang om året.
 2018/1046, betragtning 182
(tilpasset)
For at lette forberedelsen og gennemførelsen af lokaludviklingsstrategier, som styres af
lokalsamfund, bør den ledende fond have mulighed for at dække forberedelses-, drifts- og
aktivitetsomkostninger.
 2018/1046, betragtning 183
(tilpasset)
For at lette gennemførelsen af lokaludvikling, der ledes af lokalsamfund, og integrerede
territoriale investeringer bør roller og ansvarsområder for lokale aktionsgrupper for så vidt
angår lokaludviklingsstrategier, som ledes af lokalsamfund, og for lokale myndigheder,
regionale udviklingsorganer og ikkestatslige organisationer for så vidt angår integrerede
territoriale investeringer præciseres i forhold til andre programorganer. Udpegelse som et
formidlende organ i overensstemmelse med de fondsspecifikke regler bør kun kræves i
tilfælde, hvor de pågældende organer udfører tillægsopgaver, som forvaltnings- eller
attesteringsmyndighederne eller den udbetalende myndighed har ansvaret for.
DA 72 DA
 2018/1046, betragtning 184
(tilpasset)
Forvaltningsmyndighederne bør have mulighed for at gennemføre finansielle instrumenter via
direkte tildeling af en kontrakt til EIB og internationale finansielle institutioner.
 2018/1046, betragtning 185
(tilpasset)
Mange medlemsstater har oprettet offentligt ejede banker eller institutioner, der opererer
under et offentligt politisk mandat for at fremme økonomiske udviklingsaktiviteter. Sådanne
offentligt ejede banker eller institutioner har særlige karakteristika, der adskiller dem fra
private forretningsbanker, hvad angår deres ejerforhold, deres udviklingsmandat og den
omstændighed, at de ikke hovedsagelig fokuserer på profitmaksimering. Sådanne offentligt
ejede bankers eller institutioners rolle består primært i at afbøde markedssvigt, hvis
forretningsbanker ikke tilbyder tilstrækkelige finansielle tjenesteydelser i visse regioner eller
for bestemte politikområder eller sektorer. Disse offentligt ejede banker eller institutioner har
gode forudsætninger for at fremme adgang til ESI-fondene og samtidig opretholde
konkurrenceneutralitet. I kraft af deres særlige rolle og karakteristika kan de give
medlemsstaterne mulighed for at øge anvendelsen af finansielle instrumenter for at
maksimere ESI-fondenes indvirkning på realøkonomien. Et sådant resultat vil være i
overensstemmelse med Kommissionens politik om at lette sådanne offentligt ejede bankers
eller institutioners rolle som fondsforvaltere i forbindelse med både gennemførelsen af ESI-
fonde og kombination af ESI-midlerne og EFSI-finansiering, således som det navnlig er
anført i investeringsplanen for Europa. Uden at dette berører allerede tildelte kontrakter til
gennemførelse af finansielle instrumenter i overensstemmelse med gældende ret, er det
berettiget at præcisere, at det er muligt for forvaltningsmyndighederne at tildele kontrakter
direkte til sådanne offentligt ejede banker eller institutioner. For at sikre, at muligheden for
direkte tildeling fortsat er i overensstemmelse med det indre markeds principper, bør der dog
fastlægges strenge betingelser, der skal opfyldes af offentligt ejede banker eller institutioner.
Sådanne betingelser bør omfatte, at der ikke må være nogen direkte private
kapitalandele med undtagelse af ikkekontrollerende eller ikkeblokerende former for
private kapitalandele i overensstemmelse med kravene i direktiv 2014/24/EU.
Derudover og strengt begrænset til anvendelsesområdet for forordning (EU) nr.
1303/2013 bør en offentligt ejet bank eller institution også have mulighed for at
gennemføre finansielle instrumenter, når de private kapitalandele ikke udøver
indflydelse på beslutninger vedrørende den daglige forvaltning af det finansielle
instrument, der støttes af ESI-fonde.
 2018/1046, betragtning 186
(tilpasset)
For at bevare muligheden for at lade EFRU og ELFUL bidrage til fælles finansielle
instrumenter for garanti uden loft og securitisering til gavn for SMV'er er det nødvendigt at
fastsætte, at det er muligt for medlemsstaterne i hele programmeringsperioden at anvende
EFRU og ELFUL til at bidrage til sådanne instrumenter, og at ajourføre relevante
bestemmelser vedrørende denne mulighed, såsom bestemmelserne om forudgående
DA 73 DA
vurderinger og evalueringer, og at give EFRU mulighed for at programmere på
prioritetsakseniveau.
 2018/1046, betragtning 187
(tilpasset)
Hensigten med at vedtage Europa-Parlamentets og Rådets forordning (EU) 2015/101754
var at
give medlemsstaterne mulighed for at anvende ESI-fondene til at bidrage til finansiering af
støtteberettigede projekter, der støttes under EFSI. Der bør indsættes en særlig bestemmelse i
forordning (EU) nr. 1303/2013, som fastsætter vilkårene og betingelserne for bedre samspil
og komplementaritet, som vil lette muligheden for at kombinere ESI-fondene med EIB's
finansielle produkter under EFSI's EU-garanti.
 2018/1046, betragtning 188
(tilpasset)
De organer, der gennemfører finansielle instrumenter, bør under udøvelsen af deres aktiviteter
overholde Unionens politik om ikkesamarbejdsvillige skattejurisdiktioner og ajourføringer
heraf som fastlagt i relevante EU-retsakter og rådskonklusioner, navnlig Rådets konklusioner
af 8. november 2016 og bilaget hertil samt Rådets konklusioner af 5. december 2017 og
bilagene hertil.
 2018/1046, betragtning 189
(tilpasset)
For at forenkle og harmonisere kontrol- og revisionskravene og forbedre ansvarligheden i
forbindelse med finansielle instrumenter, der gennemføres af EIB og andre internationale
finansielle institutioner, er det nødvendigt at ændre bestemmelserne om forvaltning og kontrol
af finansielle instrumenter for at lette processen for opnåelse af sikkerhed. Denne ændring bør
ikke finde anvendelse på finansielle instrumenter som omhandlet i artikel 38, stk. 1, litra a),
og artikel 39 i forordning (EU) nr. 1303/2013, som var fastsat ved en finansieringsaftale
undertegnet før den 2. august 2018. For sådanne finansielle instrumenter bør nævnte
forordnings artikel 40, således som den gjaldt på tidspunktet for undertegnelse af
finansieringsaftalen, fortsat finde anvendelse.
 2018/1046, betragtning 190
(tilpasset)
For at sikre ensartede betingelser for gennemførelsen af forordning (EU) nr. 1303/2013 med
hensyn til modellerne for de kontrolrapporter og årlige revisionsberetninger, der er omhandlet
i nævnte forordnings artikel 40, stk. 1, bør Kommissionen tillægges gennemførelsesbeføjelser.
54
Europa-Parlamentets og Rådets forordning (EU) 2015/1017 af 25. juni 2015 om Den Europæiske Fond
for Strategiske Investeringer, Det Europæiske Centrum for Investeringsrådgivning og Den Europæiske
Portal for Investeringsprojekter og om ændring af forordning (EU) nr. 1291/2013 og (EU) nr.
1316/2013 — Den Europæiske Fond for Strategiske Investeringer (EUT L 169 af 1.7.2015, s. 1).
DA 74 DA
Disse beføjelser bør udøves i overensstemmelse med Europa-Parlamentets og Rådets
forordning (EU) nr. 182/201155
.
 2018/1046, betragtning 191
(tilpasset)
For at sikre sammenhæng med behandlingen af finansielle korrektioner i løbet af
programmeringsperioden 2007-2013 er det nødvendigt at præcisere, at det, når der er tale om
finansielle instrumenter, bør være muligt at tillade, at et bidrag, der er blevet annulleret som
følge af en enkeltstående uregelmæssighed, kan anvendes til formelt rigtige udgifter inden for
samme operation, således at den dertil knyttede finansielle korrektion ikke medfører et
nettotab for operationen i forbindelse med det finansielle instrument.
 2018/1046, betragtning 192
(tilpasset)
For at give mere tid til undertegnelse af finansieringsaftaler, der giver mulighed for at
anvende spærrede konti til betalinger for investeringer i slutmodtagere efter udløbet af
støtteberettigelsesperioden for egenkapitalbaserede instrumenter, bør fristen for undertegnelse
af sådanne finansieringsaftaler forlænges til den 31. december 2018.
 2018/1046, betragtning 193
(tilpasset)
For at tilskynde investorer, som arbejder i henhold til det markedsøkonomiske princip, til at
saminvestere i projekter inden for offentlig politik bør begrebet differentieret behandling af
investorer, som på bestemte betingelser åbner mulighed for, at ESI-fondene kan indtage en
underordnet stilling i forhold til en investor, som arbejder i henhold til det
markedsøkonomiske princip, og i forhold til EIB's finansielle produkter under EFSI's EU-
garanti, indføres. Samtidig bør betingelserne for anvendelse af en sådan differentieret
behandling i forbindelse med gennemførelse af ESI-fondene fastlægges.
 2018/1046, betragtning 194
(tilpasset)
I betragtning af den langvarige situation med lave renter og for ikke uretmæssigt at straffe
organer, der gennemfører finansielle instrumenter, er det nødvendigt under iagttagelse af en
aktiv likviditetsstyring at gøre det muligt at finansiere negative renter, der opstår som følge af
investeringer af ESI-fondene i henhold til artikel 43 i forordning (EU) nr. 1303/2013, med
midler, der tilbagebetales til finansielle instrumenter.
55
Europa-Parlamentets og Rådets forordning (EU) nr. 182/2011 af 16. februar 2011 om de generelle
regler og principper for, hvordan medlemsstaterne skal kontrollere Kommissionens udøvelse af
gennemførelsesbeføjelser (EUT L 55 af 28.2.2011, s. 13).
DA 75 DA
 2018/1046, betragtning 195
(tilpasset)
For at afstemme rapporteringskravene med de nye bestemmelser om differentieret behandling
af investorer og for at undgå overlapning af visse krav, bør artikel 46, stk. 2, i forordning
(EU) nr. 1303/2013 ændres.
 2018/1046, betragtning 196
(tilpasset)
For at lette gennemførelsen af ESI-fondene er det nødvendigt at give medlemsstaterne
mulighed for at gennemføre tekniske bistandsforanstaltninger via tildeling af en direkte
kontrakt til EIB, andre internationale finansielle institutioner og offentligt ejede banker eller
institutioner.
 2018/1046, betragtning 197
(tilpasset)
For yderligere at harmonisere betingelserne for operationer, der skaber nettoindtægter efter
deres afslutning, bør de relevante bestemmelser i denne forordning finde anvendelse på
allerede udvalgte, men stadig løbende, operationer og på operationer, der endnu ikke er blevet
udvalgt i den pågældende programmeringsperiode.
 2018/1046, betragtning 198
(tilpasset)
For at skabe et stærkt incitament til at gennemføre energieffektivitetsforanstaltninger bør
omkostningsbesparelser, der skyldes forbedret energieffektivitet ved en operation, ikke
behandles som nettoindtægter.
 2018/1046, betragtning 199
(tilpasset)
For at lette gennemførelsen af indtægtsskabende operationer bør det være muligt at nedsætte
samfinansieringssatsen på et hvilket som helst tidspunkt af programgennemførelsen, og der
bør fastsættes faste procentsatser for nettoindtægter på nationalt plan.
DA 76 DA
 2018/1046, betragtning 200
(tilpasset)
På grund af den sene vedtagelse af Europa-Parlamentets og Rådets forordning (EU) nr.
508/201456
og den omstændighed, at støtteintensitetsniveauer blev fastsat ved nævnte
forordning, er det nødvendigt at fastsætte visse undtagelser i forordning (EU) nr. 1303/2013
for EHFF for så vidt angår indtægtsskabende operationer. Da disse undtagelser giver
gunstigere betingelser for visse indtægtsskabende operationer, for hvilke der i forordning
(EU) nr. 508/2014 er fastlagt støttebeløb eller -satser, er det nødvendigt at fastsætte en anden
dato for anvendelsen af disse undtagelser for at sikre ligebehandling af operationer, der støttes
på grundlag af forordning (EU) nr. 1303/2013.
 2018/1046, betragtning 201
(tilpasset)
For at mindske den administrative byrde for tilskudsmodtagere bør den tærskel, hvorved der
for visse operationer gives fritagelse fra kravet om at beregne og tage hensyn til indtægter, der
genereres under gennemførelsen heraf, øges.
 2018/1046, betragtning 202
(tilpasset)
For at lette synergierne mellem ESI-fondene og andre EU-instrumenter bør det fastsættes, at
der er mulighed for, at afholdte udgifter godtgøres fra forskellige ESI-fonde og EU-
instrumenter på basis af en andel, der er aftalt på forhånd.
 2018/1046, betragtning 203
(tilpasset)
For at fremme brug af faste beløb og i betragtning af, at faste beløb skal være baseret på en
rimelig, retfærdig og kontrollerbar beregningsmetode, der sikrer en forsvarlig økonomisk
forvaltning, bør den gældende øvre grænse for deres anvendelse afskaffes.
 2018/1046, betragtning 204
(tilpasset)
For at mindske den administrative byrde i forbindelse med tilskudsmodtageres gennemførelse
af projekter bør der indføres en ny forenklet omkostningsmulighed for finansiering, som
baseres på andre betingelser end operationernes omkostninger.
56
Europa-Parlamentets og Rådets forordning (EU) nr. 508/2014 af 15. maj 2014 om Den Europæiske
Hav- og Fiskerifond og om ophævelse af Rådets forordning (EF) nr. 2328/2003, (EF) nr. 861/2006,
(EF) nr. 1198/2006 og (EF) nr. 791/2007 samt Europa-Parlamentets og Rådets forordning (EU) nr.
1255/2011 (EUT L 149 af 20.5.2014, s. 1).
DA 77 DA
 2018/1046, betragtning 205
(tilpasset)
For at forenkle reglerne for anvendelse af midler og mindske den dermed forbundne
administrative byrde bør medlemsstaterne i stigende grad gøre brug af forenklede
omkostningsmuligheder.
 2018/1046, betragtning 206
(tilpasset)
Under hensyntagen til, at forpligtelsen til at sikre investeringsoperationers varighed i henhold
til artikel 71 i forordning (EU) nr. 1303/2013 gælder fra den endelige betaling til
tilskudsmodtageren, og at den endelige betaling, hvis investeringen består i leje med
købsforpligtelse af nye maskiner og nyt udstyr, finder sted ved kontraktperiodens udløb, bør
denne forpligtelse ikke gælde for denne type investeringer.
 2018/1046, betragtning 207
(tilpasset)
For at sikre en bred anvendelse af forenklede omkostningsmuligheder bør der fastsættes
obligatorisk brug af standardskalaer for enhedsomkostninger, faste beløb eller faste takster for
operationer eller projekter, som udgør en del af en operation, der modtager støtte fra EFRU
eller ESF, under en vis tærskel, med forbehold af de relevante overgangsbestemmelser.
Forvaltningsmyndigheden eller overvågningsudvalget for programmer under målet om
europæisk territorialt samarbejde bør have mulighed for at forlænge overgangsperioden med
en periode, som de finder passende, hvis de finder, at en sådan forpligtelse medfører en
uforholdsmæssigt stor administrativ byrde. En sådan forpligtelse bør ikke gælde for
operationer, hvortil der ydes støtte inden for rammerne af statsstøtte, der ikke udgør de
minimis-støtte. For sådanne operationer bør alle former for tilskud og tilbagebetalingspligtig
bistand fortsat være en mulighed. Samtidig bør anvendelse af budgetforslag som en
supplerende metode til fastsættelse af forenklede omkostninger indføres for alle ESI-fondene.
 2018/1046, betragtning 208
(tilpasset)
For at lette en tidligere og mere målrettet anvendelse af forenklede omkostningsmuligheder
bør beføjelsen til at vedtage retsakter delegeres til Kommissionen i overensstemmelse med
artikel 290 i TEUF, for så vidt angår supplering af forordning (EU) nr. 1303/2013 med
yderligere specifikke regler om funktioner, forpligtelser og ansvarsområder for de organer,
som gennemfører de finansielle instrumenter, udvælgelseskriterier i den forbindelse og
produkter, som der er mulighed for at levere via finansielle instrumenter, supplering af
bestemmelserne i forordning (EU) nr. 1303/2013 om standardskalaer for enhedsomkostninger
eller finansiering efter fast takst, en rimelig, retfærdig og kontrollerbar beregningsmetode til
at fastsætte dem samt fastsættelse af detaljerede bestemmelser om finansiering, der snarere er
baseret på opfyldelse af betingelser vedrørende realisering af fremskridt i gennemførelsen
eller opnåelse af programmål end på omkostninger samt anvendelse heraf. Det er navnlig
DA 78 DA
vigtigt, at Kommissionen gennemfører relevante høringer under sit forberedende arbejde,
herunder på ekspertniveau, og at disse høringer gennemføres i overensstemmelse med
principperne i den interinstitutionelle aftale af 13. april 2016 om bedre lovgivning. For at
sikre lige deltagelse i forberedelsen af delegerede retsakter modtager Europa-Parlamentet og
Rådet navnlig alle dokumenter på samme tid som medlemsstaternes eksperter, og deres
eksperter har systematisk adgang til møder i Kommissionens ekspertgrupper, der beskæftiger
sig med forberedelse af delegerede retsakter.
 2018/1046, betragtning 209
(tilpasset)
For at mindske den administrative byrde bør anvendelsen af faste takster, der ikke kræver, at
medlemsstaterne fastlægger en metode, øges. Derfor bør der indføres yderligere to faste
takster: én til beregning af direkte personaleomkostninger og en anden til beregning af de
resterende støtteberettigede omkostninger baseret på personaleomkostninger. Endvidere bør
metoderne til beregning af personaleomkostninger præciseres yderligere.
 2018/1046, betragtning 210
(tilpasset)
Med henblik på at forbedre operationers effektivitet og indvirkning bør gennemførelsen af
operationer, som dækker hele en medlemsstats område, og operationer, der dækker forskellige
programområder, lettes, og mulighederne for udgifter uden for Unionen for så vidt angår visse
investeringer bør øges.
 2018/1046, betragtning 211
(tilpasset)
For at tilskynde medlemsstaterne til at gøre brug af uafhængige ekspertvurderinger af store
projekter bør det være muligt at anmelde udgifter til store projekter til Kommissionen, før en
uafhængig ekspert giver en positiv vurdering, når Kommissionen er blevet underrettet om, at
de relevante oplysninger er givet til den uafhængige ekspert.
 2018/1046, betragtning 212
(tilpasset)
For at fremme anvendelse af fælles handlingsplaner, som vil reducere den administrative
byrde for tilskudsmodtagere, er det nødvendigt at mindske de forskriftsmæssige krav
vedrørende etablering af en fælles handlingsplan, samtidig med at der opretholdes passende
fokus på horisontale principper, herunder ligestilling mellem kønnene og bæredygtig
udvikling, som har givet vigtige bidrag til en effektiv gennemførelse af ESI-fondene.
DA 79 DA
 2018/1046, betragtning 213
(tilpasset)
For at undgå en unødvendig administrativ byrde for tilskudsmodtagere bør reglerne om
information, kommunikation og synlighed overholde proportionalitetsprincippet. Det er derfor
vigtigt at præcisere disse reglers anvendelsesområde.
 2018/1046, betragtning 214
(tilpasset)
Med henblik på at mindske den administrative byrde og sikre en effektiv anvendelse af
teknisk bistand på tværs af EFRU, ESF og Samhørighedsfonden og på tværs af
regionskategorier bør der skabes større fleksibilitet med hensyn til beregning og overvågning
af de respektive lofter for medlemsstaternes tekniske bistand.
 2018/1046, betragtning 215
(tilpasset)
Med henblik på at strømline gennemførelsesstrukturerne bør det præciseres, at muligheden
for, at forvaltningsmyndigheden, attesteringsmyndigheden og revisionsmyndigheden kan
være en del af det samme offentlige organ, også gælder for programmer under målet for
europæisk territorialt samarbejde.
 2018/1046, betragtning 216
(tilpasset)
Forvaltningsmyndighedernes ansvar med hensyn til verifikation af udgifter, når forenklede
omkostningsmuligheder anvendes, bør præciseres nærmere.
 2018/1046, betragtning 217
(tilpasset)
For at sikre, at tilskudsmodtagere kan få fuldt udbytte af forenklingspotentialet i e-
forvaltningsløsninger i forbindelse med gennemførelsen af ESI-fondene og Den Europæiske
Fond for Bistand til de Socialt Dårligst Stillede (FEAD), især med henblik på at lette en
fuldstændig elektronisk dokumentstyring, er det nødvendigt at præcisere, at et papirspor ikke
er nødvendigt, hvis visse betingelser er opfyldt.
 2018/1046, betragtning 218
(tilpasset)
For at øge proportionaliteten af kontroller og mindske den administrative byrde, som følger af
overlappende kontroller, særlig for små tilskudsmodtagere og uden at underminere princippet
om forsvarlig økonomisk forvaltning bør princippet om en enkelt revision for EFRU, ESF,
DA 80 DA
Samhørighedsfonden og EHFF være fremherskende, og de tærskler, under hvilke en operation
ikke må underkastes mere end én revision, bør fordobles.
 2018/1046, betragtning 219
(tilpasset)
Det er vigtigt at forbedre synligheden af ESI-fondene og at udbrede kendskabet til deres
resultater og bedrifter i offentligheden. Informations- og kommunikationsaktiviteter og
foranstaltninger til at øge synligheden over for offentligheden er fortsat afgørende med
hensyn til at offentliggøre ESI-fondenes resultater og vise, hvordan Unionens finansielle
midler investeres.
 2018/1046, betragtning 220
(tilpasset)
Med henblik på at lette visse målgruppers adgang til ESF bør indsamling af oplysninger til
visse indikatorer som omhandlet i bilag I til Europa-Parlamentets og Rådets forordning (EU)
nr. 1304/201357
ikke være påkrævet.
 2018/1046, betragtning 221
(tilpasset)
For at sikre ligebehandling af operationer, der støttes i henhold til nærværende forordning, er
det nødvendigt at fastsætte datoen for anvendelse af visse ændringer af forordning (EU) nr.
1303/2013.
 2018/1046, betragtning 222
(tilpasset)
For at sikre, at hele programmeringsperioden for forordning (EU) nr. 1301/2013, (EU) nr.
1303/2013, (EU) nr. 1304/2013 og Europa-Parlamentets og Rådets forordning (EU) nr.
223/201458
er omfattet af et sammenhængende sæt regler, er det nødvendigt, at nogle af
ændringerne til disse forordninger finder anvendelse fra den 1. januar 2014. Ved at fastsætte,
at disse ændringer anvendes med tilbagevirkende kraft, tages der højde for berettigede
forventninger.
57
Europa-Parlamentets og Rådets forordning (EU) nr. 1304/2013 af 17. december 2013 om Den
Europæiske Socialfond og om ophævelse af Rådets forordning (EF) nr. 1081/2006 (EUT L 347 af
20.12.2013, s. 470).
58
Europa-Parlamentets og Rådets forordning (EU) nr. 223/2014 af 11. marts 2014 om Den Europæiske
Fond for Bistand til de Socialt Dårligst Stillede (EUT L 72 af 12.3.2014, s. 1).
DA 81 DA
 2018/1046, betragtning 223
(tilpasset)
For at fremskynde gennemførelsen af finansielle instrumenter, der kombinerer støtte fra ESI-
fondene med EIB's finansielle produkter under EFSI's EU-garanti, og for at sikre, at der til
stadighed er retsgrundlag for undertegnelse af finansieringsaftaler, der giver mulighed for at
anvende spærrede konti til egenkapitalbaserede instrumenter, er det nødvendigt, at nogle af
ændringerne til nærværende forordning finder anvendelse med virkning fra den 1. januar
2018. Ved at fastsætte, at disse ændringer anvendes med tilbagevirkende kraft, sikres lettelse
på et tidligt tidspunkt af finansiering af projekter gennem kombineret støtte fra ESI-fondene
og EFSI, og det undgås, at der opstår et retligt tomrum mellem udløbsdatoen for visse
bestemmelser i forordning (EU) nr. 1303/2013 og datoen for ikrafttræden af deres forlængelse
i medfør af nærværende forordning.
 2018/1046, betragtning 224
(tilpasset)
Forenklingerne og ændringerne i sektorspecifikke regler bør finde anvendelse hurtigst muligt
for at lette fremskyndelsen af gennemførelsen i den nuværende programmeringsperiode og
bør derfor finde anvendelse fra den 2. august 2018.
 2018/1046, betragtning 225
(tilpasset)
Den Europæiske Fond for Tilpasning til Globaliseringen (EGF) bør fortsætte efter den 31.
december 2017 med at yde midlertidig støtte til unge, der ikke er i beskæftigelse eller under
uddannelse (NEET'er), og som bor i regioner, der er uforholdsmæssigt hårdt ramt af
omfattende afskedigelser. Med henblik på at give mulighed for fortsat støtte til NEET'er bør
den ændring af Europa-Parlamentets og Rådets forordning (EU) nr. 1309/201359
, der sikrer en
sådan fortsat støtte, finde anvendelse med virkning fra den 1. januar 2018.
 2018/1046, betragtning 226
(tilpasset)
Det bør være muligt at oprette blandingsfaciliteter under Europa-Parlamentets og Rådets
forordning (EU) nr. 1316/201360
for en eller flere af sektorerne i Connecting Europe-
faciliteten (CEF). Sådanne blandingsfaciliteter kan finansiere blandingsoperationer, som er
foranstaltninger, der kombinerer ikketilbagebetalingspligtige støtteformer, såsom støtte fra
medlemsstaternes budgetter, CEF-tilskud, ESI-fondene og finansielle instrumenter fra EU-
59
Europa-Parlamentets og Rådets forordning (EU) nr. 1309/2013 af 17. december 2013 om Den
Europæiske Fond for Tilpasning til Globaliseringen (2014-2020) og ophævelse af forordning (EF) nr.
1927/2006 (EUT L 347 af 20.12.2013, s. 855).
60
Europa-Parlamentets og Rådets forordning (EU) nr. 1316/2013 af 11. december 2013 om oprettelse af
Connecting Europe-faciliteten, om ændring af forordning (EU) nr. 913/2010 og om ophævelse af
forordning (EF) nr. 680/2007 og (EF) nr. 67/2010 (EUT L 348 af 20.12.2013, s. 129).
DA 82 DA
budgettet, herunder kombinationer af egenkapitalinstrumenter og finansielle
gældsinstrumenter under CEF, og finansiering fra EIB-Gruppen, fra nationale
erhvervsfremmende banker, fra udviklings- eller andre finansieringsinstitutioner, fra
investorer og privat finansiel støtte. Finansiering fra EIB-gruppen bør omfatte EIB-
finansiering under EFSI, og privat finansiel støtte bør omfatte både direkte og indirekte
finansielle bidrag samt støtte modtaget gennem offentlig-private partnerskaber.
 2018/1046, betragtning 227
(tilpasset)
Udformning og oprettelse af blandingsfaciliteter bør bygge på en forudgående vurdering
udført i overensstemmelse med denne forordning og bør afspejle resultaterne af erfaringerne
fra gennemførelsen af den udbudsrunde med blandet finansiering under CEF, som er
omhandlet i Kommissionens gennemførelsesafgørelse af 20. januar 2017 om ændring af
gennemførelsesafgørelse C(2014) 1921, som opretter et flerårigt arbejdsprogram 2014-2020
om finansiel bistand i forbindelse med Connecting Europe-faciliteten (CEF) —
Transportsektoren. CEF-blandingsfaciliteter bør etableres ved de flerårige og/eller årlige
arbejdsprogrammer og vedtages i overensstemmelse med artikel 17 og 25 i forordning (EU)
nr. 1316/2013. Kommissionen bør sørge for en gennemsigtig og rettidig rapportering til
Europa-Parlamentet og Rådet om gennemførelsen af alle CEF-blandingsfaciliteter.
 2018/1046, betragtning 228
(tilpasset)
Formålet med CEF-blandingsfaciliteter bør være at lette og strømline en enkelt ansøgning for
alle støtteformer, herunder EU-tilskud fra CEF og finansiering fra den private sektor. Sådanne
blandingsfaciliteter bør sigte mod at optimere ansøgningsproceduren for projektiværksættere
gennem en enkelt evalueringsproces set ud fra et teknisk og finansielt synspunkt.
 2018/1046, betragtning 229
(tilpasset)
CEF-blandingsfaciliteter bør øge fleksibiliteten for forelæggelse af projekter og forenkle og
strømline projektidentifikations- og finansieringsprocessen. De bør også øge de involverede
finansielle institutioners ejerskab og engagement og derved begrænse risiciene forbundet med
de pågældende projekter.
 2018/1046, betragtning 230
(tilpasset)
CEF-blandingsfaciliteter bør medføre øget koordinering, udveksling af oplysninger og
samarbejde mellem medlemsstaterne, Kommissionen, EIB, nationale erhvervsfremmende
banker og private investorer med sigte på at frembringe og støtte en sund reserve af projekter,
som forfølger CEF-politikmål.
DA 83 DA
 2018/1046, betragtning 231
(tilpasset)
CEF-blandingsfaciliteter bør tage sigte på at øge multiplikatoreffekten af Unionens udgifter
ved at tiltrække yderligere midler fra private investorer og på denne måde sikre størst mulig
inddragelse af private investorer. Derudover bør de sikre, at de støttede foranstaltninger bliver
økonomisk og finansielt levedygtige, og bidrage til at undgå manglende løftestangseffekt for
investeringer. De bør medvirke til opfyldelsen af Unionens målsætning om at nå de mål, der
blev fastsat på klimakonferencen i Paris (COP21), jobskabelse og grænseoverskridende
konnektivitet. Når både CEF og EFSI anvendes til finansiering af foranstaltninger, er det
vigtigt, at Revisionsretten undersøger, om den økonomiske forvaltning har været forsvarlig, i
overensstemmelse med artikel 287 i TEUF og artikel 24, stk. 2, i forordning (EU) nr.
1316/2013.
 2018/1046, betragtning 232
(tilpasset)
I de fleste tilfælde forventes det, at tilskud i transportsektoren fortsat vil være det primære
middel til at støtte Unionens politikmål. Anvendelse af CEF-blandingsfaciliteter bør derfor
ikke begrænse tilgængeligheden af sådanne tilskud.
 2018/1046, betragtning 233
(tilpasset)
Private medinvestorers deltagelse i transportprojekter kan lettes ved at begrænse den
finansielle risiko. First loss-garantier, der stilles af EIB som led i de fælles finansielle
mekanismer, som støttes over budgettet, såsom blandingsfaciliteter, kan være egnede til dette
formål.
 2018/1046, betragtning 234
(tilpasset)
Finansiering fra CEF bør baseres på de udvælgelses- og tildelingskriterier, der er fastlagt i de
flerårige og årlige arbejdsprogrammer henhold til artikel 17, stk. 5, i forordning (EU) nr.
1316/2013, uanset hvilken form for finansiering eller kombination heraf der anvendes.
 2018/1046, betragtning 235
(tilpasset)
De erfaringer, der indhøstes i forbindelse med blandingsfaciliteter, bør tages i betragtning ved
evalueringerne af forordning (EU) nr. 1316/2013.
DA 84 DA
 2018/1046, betragtning 236
(tilpasset)
Indførelsen af CEF-blandingsfaciliteter ved denne forordning bør ikke forstås således, at den
foregriber udfaldet af forhandlingerne om den flerårige finansielle ramme for årene efter
2020.
 2018/1046, betragtning 237
(tilpasset)
Under hensyntagen til den meget høje gennemførelsesgrad for CEF i transportsektoren og for
at støtte gennemførelsen af de projekter, der har størst merværdi for det transeuropæiske
transportnet i forbindelse med hovednetkorridorerne, grænseoverskridende projekter,
projekter vedrørende den anden del af hovednettet og projekter, der er støtteberettigede i
henhold til de horisontale prioriteter, der er opført i bilag I til forordning (EU) nr. 1316/2013,
er det nødvendigt undtagelsesvis at tillade yderligere fleksibilitet i forbindelse med
anvendelsen af det flerårige arbejdsprogram, således at beløbet i den finansielle ramme kan nå
op på 95 % af de finansielle budgetmidler, der er omhandlet i forordning (EU) nr. 1316/2013.
Det er dog vigtigt, at der i den resterende CEF-gennemførelsesperiode ydes yderligere støtte
til prioriteter, der er omfattet af årlige arbejdsprogrammer.
 2018/1046, betragtning 238
(tilpasset)
Som følge af, at CEF-telekommunikationssektoren er af en anden karakter end CEF-transport-
og CEF-energisektoren, navnlig den lavere gennemsnitlige størrelse tilskud og forskelle i
typerne af omkostninger og projekter, bør unødvendige byrder for tilskudsmodtagere og
medlemsstater, der deltager i relaterede foranstaltninger, undgås gennem en mindre byrdefuld
certificeringsforpligtelse, uden at princippet om forsvarlig økonomisk forvaltning svækkes.
 2018/1046, betragtning 239
(tilpasset)
Efter Europa-Parlamentets og Rådets forordning (EU) nr. 283/201461
er det på nuværende
tidspunkt kun muligt at anvende tilskud og udbud til at støtte foranstaltninger inden for
digitaltjenesteinfrastrukturer. For at sikre, at digitaltjenesteinfrastrukturer fungerer så effektivt
som muligt, bør andre finansielle instrumenter, som i øjeblikket anvendes under CEF,
herunder innovative finansielle instrumenter, også stilles til rådighed til at støtte sådanne
foranstaltninger.
61
Europa-Parlamentets og Rådets forordning (EU) nr. 283/2014 af 11. marts 2014 om retningslinjer for
transeuropæiske net inden for telekommunikationsinfrastruktur og om ophævelse af beslutning nr.
1336/97/EF (EUT L 86 af 21.3.2014, s. 14).
DA 85 DA
 2018/1046, betragtning 240
(tilpasset)
For at undgå, at forvaltningsmyndighederne pålægges en unødvendig administrativ byrde, der
kan hindre en effektiv gennemførelse af FEAD, er det hensigtsmæssigt at forenkle og lette
proceduren for ændring af ikkevæsentlige elementer i operationelle programmer.
 2018/1046, betragtning 241
(tilpasset)
Med henblik på yderligere at forenkle anvendelsen af FEAD er det hensigtsmæssigt at
fastsætte yderligere bestemmelser om udgifters støtteberettigelse, navnlig hvad angår
anvendelse af standardskalaer for enhedsomkostninger, faste beløb og faste takster.
 2018/1046, betragtning 242
(tilpasset)
For at undgå, at partnerorganisationer behandles uretfærdigt, bør uregelmæssigheder, som kun
kan tilskrives det organ, der har ansvaret for at købe den pågældende bistand, ikke have
indflydelse på, om partnerorganisationers udgifter er støtteberettigede.
 2018/1046, betragtning 243
(tilpasset)
For at forenkle gennemførelsen af ESI-fondene og FEAD og undgå juridisk usikkerhed bør
visse af medlemsstaternes ansvarsområder med hensyn til forvaltning og kontrol præciseres.
 ny
(256) Visse ændringer vedrørende fremsendelse til Kommissionen af data om modtagere
med henblik på offentliggørelse og vedrørende elektronisk registrering og lagring af
data om modtagere og anvendelsen af det fælles integrerede IT-system til datamining
og risikoscore med henblik på at få adgang til og analysere disse data bør kun finde
anvendelse på programmer, der er vedtaget under og finansieret via den flerårige
finansielle ramme for perioden efter 2027, for at sikre en gnidningsløs overgang, idet
der gives tilstrækkelig tid til den nødvendige tilpasning af elektroniske datasystemer
og relevante aftaler samt tilrådighedsstillelse af vejledning og uddannelse.
(257) Den Europæiske Tilsynsførende for Databeskyttelse er blevet hørt i overensstemmelse
med artikel 42 i Europa-Parlamentets og Rådets forordning (EU) 2018/1725 og afgav
udtalelse den XX.XX.20XX.
(258) Denne forordning træder i kraft dagen efter offentliggørelsen i Den Europæiske
Unions Tidende —
DA 86 DA
 2018/1046, betragtning 244
(tilpasset)
I betragtning af behovet for en sammenhængende anvendelse af de relevante finansielle regler
inden for regnskabsåret tilrådes det i princippet, at første del i nærværende forordning
(finansforordningen) finder anvendelse fra begyndelsen af et regnskabsår. For at sikre, at
vigtig forenkling i henhold til nærværende forordning både med hensyn til finansforordningen
og ændringerne af sektorspecifikke regler gavner modtagerne af EU-midler så hurtigt som
muligt, er det imidlertid hensigtsmæssigt undtagelsesvis at fastsætte, at nærværende
forordning finder anvendelse fra sin ikrafttræden. Samtidig bør EU-institutionerne for at give
yderligere tid til tilpasning til de nye regler fortsat anvende forordning (EU, Euratom) nr.
966/2012 indtil udgangen af regnskabsåret 2018 for så vidt angår gennemførelsen af deres
respektive administrationsbevillinger.
 2018/1046, betragtning 245
(tilpasset)
Visse ændringer vedrørende finansielle instrumenter, budgetgarantier og finansiel bistand bør
først finde anvendelse fra datoen for anvendelse af den flerårige finansielle ramme for årene
efter 2020 for at give tilstrækkelig tid til at tilpasse de gældende retsgrundlag og programmer
til de nye regler.
 2018/1046, betragtning 246
(tilpasset)
Oplysningerne om årsgennemsnittet af stillinger opgjort i fuldtidsækvivalenter og de anslåede
formålsbestemte indtægter fremført fra foregående år bør angives første gang sammen med
det budgetforslag, der skal fremlægges i 2021, for at give Kommissionen tilstrækkelig tid til
tilpasning til den nye forpligtelse —
DA 87 DA
 2018/1046 (tilpasset)
 ny
VEDTAGET DENNE FORORDNING:
FØRSTE DEL
FINANSFORORDNING
AFSNIT I
GENSTAND, DEFINITIONER OG GENERELLE PRINCIPPER
Artikel 1
Genstand
Denne forordning fastsætter reglerne for fastlæggelse og gennemførelse af Den Europæiske
Unions og Det Europæiske Atomenergifællesskabs almindelige budget ("budgettet") og for
regnskabsaflæggelse og kontrol af regnskaber.
Artikel 2
Definitioner
I denne forordning forstås ved:
1) "ansøger": en fysisk person eller en enhed med eller uden status som juridisk
person, der har indgivet en ansøgning i en tilskudsprocedure  , i en
tildelingsprocedure vedrørende ikkefinansielle donationer  eller i en konkurrence
om priser
2) "ansøgningsdokument": et tilbud, en ansøgning om deltagelse,  en ansøgning
inden for rammerne af en indkaldelse af interessetilkendegivelser,  en ansøgning
om tilskud  , en ansøgning om en ikkefinansiel donation  eller en ansøgning i en
konkurrence om priser
3) "tildelingsprocedure": en udbudsprocedure, en tilskudsprocedure, en
konkurrence om priser  , en tildelingsprocedure med henblik på en ikkefinansiel
donation  eller en procedure for udvælgelse af eksperter eller personer eller
enheder, der gennemfører budgettet i henhold til artikel 62, stk. 1, første afsnit, litra
c)
4) "basisretsakt": en retsakt, bortset fra en henstilling eller en udtalelse, der giver
et retligt grundlag for en foranstaltning og for afholdelsen af den dertil svarende
udgift, der er opført på budgettet, eller for en budgetgaranti eller finansiel bistand,
som understøttes af budgettet, og som kan have en af følgende former:
a) i forbindelse med gennemførelsen af traktaten om Den Europæiske Unions
funktionsmåde (TEUF) og traktaten om oprettelse af Det Europæiske
Atomenergifællesskab (Euratomtraktaten), en forordning, et direktiv eller en
afgørelse som defineret i artikel 288 i TEUF eller
DA 88 DA
b) i forbindelse med gennemførelsen af afsnit V i traktaten om Den Europæiske
Union (TEU), en af de former, som er anført i artikel 28, stk. 1, og artikel 31, stk. 2,
artikel 33, artikel 42, stk. 4, og artikel 43, stk. 2, i TEU
5) "tilskudsmodtager": en fysisk person eller en enhed med eller uden status som
juridisk person, med hvem der er indgået en tilskudsaftale
6) "blandingsfacilitet eller platform": en samarbejdsramme etableret mellem
Kommissionen og udviklingsinstitutioner eller andre offentlige
finansieringsinstitutioner med henblik på at kombinere støtte og/eller finansielle
instrumenter, der ikke skal tilbagebetales, og/eller budgetgarantier fra budgettet og
støtte i former, der skal tilbagebetales, fra udviklingsinstitutioner eller andre
offentlige finansieringsinstitutioner samt fra finansieringsinstitutioner og investorer
fra den private sektor.
7) "budgetgennemførelse": udførelse af aktiviteter i forbindelse med forvaltning,
overvågning, kontrol og revision af budgetbevillinger i overensstemmelse med de
metoder, der er fastsat i artikel 62
8) "budgetmæssig forpligtelse": den foranstaltning, hvorved den kompetente
anvisningsberettigede afsætter de budgetbevillinger, der er nødvendige for at dække
efterfølgende betalinger til opfyldelse af retlige forpligtelser
9) "budgetgaranti": en retlig forpligtelse for  et instrument med hvilket 
Unionen til at støtte  støtter  et program for foranstaltninger, ved at der over
budgettet indgås en  uigenkaldelig og ubetinget  finansiel forpligtelse, som der
kan trækkes på, hvis en nærmere angivet begivenhed opstår under gennemførelsen af
programmet, og som forbliver gyldig i hele løbetiden for de forpligtelser, der er
indgået under det støttede program
10) "ejendomskontrakter": en kontrakt, der dækker køb, udveksling,
langtidslejemål, brugsret samt leasing eller leje med eller uden forkøbsret af jord,
bygninger eller anden fast ejendom. Den dækker både eksisterende bygninger og
bygninger, der ikke er færdiggjorte, forudsat at kandidaten har opnået en gyldig
byggetilladelse til den pågældende bygning. Den dækker ikke bygninger, der er
udformet i overensstemmelse med den ordregivende myndigheds specifikationer, og
som er omfattet af bygge- og anlægskontrakter
11) "kandidat": en økonomisk aktør, der har anmodet om opfordring til eller er
blevet opfordret til at deltage i et begrænset udbud, et konkurrenceudbud med
forhandling, en konkurrencepræget dialog, et innovationspartnerskab, en
projektkonkurrence eller et udbud med forhandling
12) "indkøbscentral": en ordregivende myndighed, der foretager centraliserede
indkøbsaktiviteter og, hvor det er relevant, accessoriske indkøbsaktiviteter
13) "tjek": verificering af et specifikt aspekt af en indtægts- eller udgiftstransaktion
14) "koncessionskontrakt": en gensidigt bebyrdende kontrakt, der indgås skriftligt
mellem en eller flere økonomiske aktører og en eller flere ordregivende myndigheder
som omhandlet i artikel 178174 og 182178 med henblik på at overdrage ansvaret for
udførelse af bygge- og anlægsarbejder eller levering og forvaltning af tjenesteydelser
til en økonomisk aktør ("koncessionen"), og hvor:
a) vederlaget består enten udelukkende i retten til at udnytte bygge- og
anlægsarbejderne eller tjenesteydelserne eller i denne ret sammen med betaling
DA 89 DA
b) tildeling af koncessionskontrakten indebærer, at der overføres en driftsrisiko til
koncessionshaver ved udnyttelsen af disse bygge- og anlægsarbejder eller
tjenesteydelser, som omfatter en efterspørgsels- eller en udbudsrisiko eller begge
dele. Koncessionshaveren anses for at påtage sig en driftsrisiko, hvis den pågældende
under normale driftsbetingelser ikke har nogen garanti for at få dækket de foretagne
investeringer eller de afholdte omkostninger i forbindelse med driften af de
pågældende bygge- og anlægsarbejder eller tjenesteydelser
 ny
15) "fase for oprettelse": den periode, hvori den samlede tilførsel udbetales til den
fælles hensættelsesfond
 2018/1046 (tilpasset)
 ny
1615"eventualforpligtelse": en potentiel finansiel forpligtelse, som afhængig af resultatet af en
fremtidig begivenhed kan opstå
1716)"kontrakt": en offentlig kontrakt eller en koncessionskontrakt  eller, for
afsnit VIII, en underentreprise eller en købskontrakt indgået af en
tilskudsmodtager 
1817)"kontrahent": en økonomisk aktør, med hvem der er indgået en offentlig
kontrakt
1918)"bidragsaftale": en aftale indgået med personer eller enheder, som gennemfører
EU-midler i henhold til artikel 62, stk. 1, første afsnit, litra c), nr. ii)-viii)
2019)"kontrol": enhver foranstaltning, der træffes for at give en rimelig sikkerhed
med hensyn til operationernes effektivitet, produktivitet og sparsommelighed,
pålidelig rapportering, beskyttelse af aktiver og oplysninger, forebyggelse, afsløring
og korrektion af svig og uregelmæssigheder og opfølgning herpå samt
tilfredsstillende styring af risiciene i forbindelse med de underliggende transaktioners
lovlighed og formelle rigtighed under hensyntagen til programmernes flerårige
karakter samt de pågældende betalingers art. Kontrol kan indebære forskellige tjek
samt gennemførelse af politikker og procedurer med henblik på at nå de mål, der er
omhandlet i første punktum
2120)"modpart": den part, som ydes en budgetgaranti
2221)"krise":
a) en situation, hvor der er umiddelbar eller overhængende fare, der truer
med at udvikle sig til væbnet konflikt eller med at destabilisere et land eller
dets naboskabsområde
b) en situation, som er forårsaget af naturkatastrofer, menneskeskabte
kriser såsom krige og andre konflikter eller usædvanlige omstændigheder, der
har lignende virkninger, bl.a. i forbindelse med klimaændringer,  folke- og
dyresundhed, nødsituationer relateret til fødevaresikkerhed og globale
sundhedstrusler såsom pandemier, miljøskader, manglende adgang til energi
og naturressourcer eller ekstrem fattigdom
DA 90 DA
2322)"frigørelse": en handling, hvorved den ansvarlige anvisningsberettigede helt
eller delvis annullerer den afsættelse af bevillinger, der tidligere er blevet foretaget i
form af en budgetmæssig forpligtelse
2423)"dynamisk indkøbssystem": en fuldt ud elektronisk proces for almindelige
indkøb af varer, der er almindeligt tilgængelige på markedet
2524)"økonomisk aktør": enhver fysisk eller juridisk person, herunder en offentlig
enhed eller en sammenslutning af sådanne personer, som tilbyder levering af varer,
udførelse af bygge- og anlægsarbejder eller levering af tjenesteydelser eller levering
af fast ejendom
2625)"egenkapitalinvestering": tilvejebringelse af kapital til en virksomhed, som
investeres direkte eller indirekte til gengæld for helt eller delvist ejerskab af
virksomheden, og hvor egenkapitalinvestoren kan påtage sig en vis ledelseskontrol
med virksomheden og få andel i dens overskud
2726)"europæisk kontor": en administrativ struktur oprettet af Kommissionen eller
af Kommissionen og en eller flere andre EU-institutioner til udførelse af specifikke
tværgående opgaver
2827)"endelig administrativ afgørelse": en afgørelse fra en administrativ myndighed,
der har endelig og bindende virkning i overensstemmelse med den gældende
lovgivning
2928)"finansielt aktiv": ethvert aktiv i form af likvide midler, et
egenkapitalinstrument i en offentligt eller privat ejet enhed eller en kontraktlig ret til
at modtage likvide midler eller andre finansielle aktiver fra en sådan enhed
3029)"finansielt instrument": en finansiel EU-støtteforanstaltning afholdt over
budgettet for at støtte et eller flere af Unionens specifikke politikmål, som kan have
form af egenkapital- eller kvasiegenkapitalinvesteringer, lån eller garantier eller
andre risikodelingsinstrumenter, og som, hvor det er relevant, kan kombineres med
andre former for finansiel støtte eller med midler ved delt forvaltning eller midler fra
Den Europæiske Udviklingsfond (EUF)
3130)"finansiel forpligtelse": en kontraktlig forpligtelse til at overdrage likvide
midler eller andre finansielle aktiver til en anden enhed
3231)"rammeaftale": en offentlig kontrakt indgået mellem en eller flere økonomiske
aktører og en eller flere ordregivende myndigheder med det formål at fastlægge de
bestemmelser, som skal gælde for specifikke kontrakter henhørende derunder, der
tildeles inden for en vis periode, navnlig med hensyn til pris og, hvor det er relevant,
den forventede mængde
3332)"samlet tilførsel": de samlede ressourcer, der anses for nødvendige i hele en
budgetgarantis  eller en finansiel bistand til et tredjelands  levetid som følge af
anvendelsen af den tilførselssats, der er omhandlet i artikel 215211, stk. 1, på det
budgetgarantibeløb  eller den finansielle bistand til et tredjeland, , der bevilges i
den basisretsakt, der er omhandlet i artikel214210, stk. 1, litra b)  og c) 
3433)"tilskud": et finansielt bidrag i form af donation. Hvis et sådant bidrag ydes
ved direkte forvaltning, reguleres det af afsnit VIII
3534)"garanti": et skriftligt tilsagn om helt eller delvis at påtage sig ansvaret for
tredjemands gæld eller forpligtelse eller for den pågældende tredjemands
DA 91 DA
tilfredsstillende opfyldelse af sine forpligtelser i forbindelse med en begivenhed, der
udløser en sådan garanti, såsom misligholdelse af et lån
3635)"anfordringsgaranti": en garanti, som efter anfordring fra modparten skal
indfris af garanten, uanset eventuelle mangler i mulighederne for at håndhæve den
underliggende forpligtelse
3736)"bidrag i form af naturalydelser": ikkefinansielle ressourcer, som tredjeparter
stiller gratis til rådighed for en tilskudsmodtager
3837)"retlig forpligtelse": en handling, hvorved den anvisningsberettigede indgår
eller fastlægger en forpligtelse, der medfører  en  efterfølgende betaling eller
betalinger og anerkendelse af udgifter,  der dækkes af en budgetmæssig
forpligtelse  der afholdes over budgettet  eller en forpligtelse til at stille en
ikkefinansiel donation til rådighed , og som omfatter specifikke aftaler og
kontrakter, der indgås under finansielle partnerskabsrammeaftaler og under
rammeaftaler
3938)"løftestangseffekt": det tilskudsberettigede finansieringsbeløb, der udbetales til
de støtteberettigede slutmodtagere, divideret med det beløb, som Unionens bidrag
udgør
4039)"likviditetsrisiko": risikoen for, at et finansielt aktiv i den fælles
hensættelsesfond ikke sælges i løbet af en bestemt periode, uden at det medfører et
væsentligt tab
4140)"lån": en aftale, som forpligter långiver til at stille et aftalt pengebeløb til
rådighed for låntager i en aftalt periode, og i henhold til hvilken låntager er forpligtet
til at tilbagebetale beløbet inden for den aftalte periode
4241)"tilskud med lav værdi": tilskud, der er mindre end eller lig med 60 000 EUR
4342)"medlemsstatsorganisation": en enhed, der er etableret i en medlemsstat som et
offentligretligt organ eller som et privatretligt organ, der er pålagt en offentlig
tjenesteydelsesopgave og har fået stillet tilstrækkelige finansielle garantier fra
medlemsstaten
4443)"gennemførelsesmetode": en hvilken som helst af de metoder til
budgetgennemførelse, der er omhandlet i artikel 62, dvs. direkte forvaltning,
indirekte forvaltning og delt forvaltning
4544)"multidonorforanstaltning": enhver foranstaltning, hvor EU-midler samles i en
pulje med mindst én anden donor
 ny
46) "udbud med flere leverandører": et udbud, hvor det påtænkes at tildele flere kontrakter,
der indgås skriftligt sideløbende mellem flere økonomiske aktører og en eller flere
ordregivende myndigheder som omhandlet i artikel 178, stk. 1, med henblik på at
overdrage udførelsen af identiske eller næsten identiske tjenesteydelser, varer eller
bygge- og anlægsarbejder, der skal udføres sideløbende af forskellige kontrahenter
DA 92 DA
 2018/1046
4745)"multiplikatoreffekt": de støtteberettigede slutmodtageres investering divideret
med det beløb, som Unionens bidrag udgør
 ny
48) "ikkestatslig organisation": en frivillig nonprofitorganisation, som er uafhængig af
regeringer, og hverken er et politisk parti eller en fagforening
 2018/1046
 ny
4946)"output": produkter genereret ved hjælp af den foranstaltning, der er fastsat i
overensstemmelse med de sektorspecifikke regler
5047)"deltager": en kandidat eller tilbudsgiver i en udbudsprocedure, en ansøger i en
tilskudsprocedure  eller i en tildelingsprocedure vedrørende ikkefinansielle
donationer , en ekspert i en procedure for udvælgelse af eksperter, en ansøger i en
konkurrence om priser eller en person eller enhed, der deltager i en procedure for
gennemførelse af EU-midler i henhold til artikel 62, stk. 1, første afsnit, litra c) litra
c), første afsnit
 ny
51) "antageligt valgt tilbudsgiver": enhver tilbudsgiver i en udbudsprocedure, som er placeret
højest med forbehold af yderligere tjek og forelæggelse af supplerende
dokumentation vedrørende udelukkelses- og/eller udvælgelseskriterier med henblik
på, at evalueringsudvalget foreslår vedkommende som valgt tilbudsgiver. Hvis det i
tildelingsproceduren er fastsat, at kontrakten skal tildeles flere tilbudsgivere, forstås
ved den antageligt valgte tilbudsgiver de bedst placerede tilbudsgivere svarende til
antallet af kontrakter, der skal tildeles
 2018/1046
5248)"priser": finansielle bidrag, der gives som belønning i forbindelse med en
konkurrence. Hvis et sådant bidrag ydes ved direkte forvaltning, reguleres det af
afsnit IX
5349)"udbud": en eller flere ordregivende myndigheders erhvervelse, ved hjælp af
en kontrakt, af bygge- og anlægsarbejder, varer eller tjenesteydelser og erhvervelse
eller leje af jord, bygninger eller anden fast ejendom fra økonomiske aktører valgt af
de ordregivende myndigheder
5450)"udbudsdokument": ethvert dokument, som den ordregivende myndighed
udarbejder eller henviser til for at beskrive eller fastlægge elementer af
udbudsproceduren, herunder:
DA 93 DA
a) de offentliggørelsesforanstaltninger, der er fastsat i artikel 167163
b) opfordringen til at afgive tilbud
c) udbudsbetingelserne, herunder de tekniske specifikationer og relevante
kriterier, eller de beskrivende dokumenter i tilfælde af en konkurrencepræget
dialog
d) udkastet til kontrakt
 ny
55) "modstridende erhvervsmæssige interesser": en situation, hvor en økonomisk aktørs
tidligere eller igangværende erhvervsaktiviteter påvirker eller indebærer en risiko for
at påvirke vedkommendes evne til at gennemføre en kontrakt på en uafhængig,
upartisk og objektiv måde
 2018/1046 (tilpasset)
 ny
5651) "offentlig kontrakt": en gensidigt bebyrdende kontrakt, der indgås skriftligt mellem
en eller flere økonomiske aktører og en eller flere ordregivende myndigheder som
omhandlet i artikel 178174 og 182178 med henblik på mod betaling af en pris, der
helt eller delvis afholdes over budgettet, at opnå levering af varer eller fast ejendom,
udførelse af bygge- og anlægsarbejder eller levering af tjenesteydelser, og som kan
vedrøre:
a) ejendomskontrakter
b) vareindkøbskontrakter
c) bygge- og anlægskontrakter
d) tjenesteydelseskontrakter
5752)"kvasiegenkapitalinvestering": en finansieringsform, der rangerer mellem
egenkapital og gæld, idet den indebærer større risiko end foranstående gæld og
mindre risiko end almindelig egenkapital, og som kan struktureres som gæld, typisk
simple fordringer eller efterstillet gæld, der i visse tilfælde kan konverteres til
egenkapital eller til "preferred equity"
5853)"modtager": en tilskudsmodtager, en kontrahent, en aflønnet ekstern ekspert
eller en person eller enhed, der modtager priser  , ikkefinansielle donationer 
eller midler  støtte fra budgettet  via et finansielt instrument  eller en
budgetgaranti, eller gennemfører EU-midler i henhold til artikel 62, stk. 1, første
afsnit, litra c)
5954)"genkøbsaftale": salg af værdipapirer mod likvide midler med en aftale om at
tilbagekøbe dem på en nærmere angivet fremtidig dato eller på anfordring
6055)"bevilling til forskning og teknologisk udvikling": en bevilling opført enten
under et af de budgetafsnit, der vedrører politikområderne forbundet med "indirekte
forskning" og "direkte forskning", eller i et kapitel om forskningsaktiviteter under et
andet afsnit
DA 94 DA
6156)"resultat": virkningerne af gennemførelsen af en foranstaltning, der er fastsat i
overensstemmelse med de sektorspecifikke regler
6257)"risikodelingsinstrument": et finansielt instrument, som gør det muligt for to
eller flere enheder at dele en bestemt risiko, eventuelt mod en aftalt godtgørelse
6358)"tjenesteydelseskontrakt": en kontrakt, som omfatter alle intellektuelle og
ikkeintellektuelle tjenesteydelser, bortset fra dem, der er omfattet af
vareindkøbskontrakter, bygge- og anlægskontrakter og ejendomskontrakter
6459)"forsvarlig økonomisk forvaltning": budgetgennemførelse i overensstemmelse
med principperne om sparsommelighed, produktivitet og effektivitet
6560)"vedtægten": vedtægten for tjenestemænd i Den Europæiske Union og
ansættelsesvilkårene for Den Europæiske Unions øvrige ansatte som fastlagt i
forordning (EØF, Euratom, EKSF) nr. 259/68
6661)"underleverandør": en økonomisk aktør, der af en kandidat, tilbudsgiver eller
kontrahent foreslås til at gennemføre dele af en kontrakt eller af en tilskudsmodtager
foreslås til at udføre en del af de opgaver, der medfinansieres ved hjælp af et tilskud
6762)"kontingent": beløb, der betales til organer, som Unionen er medlem af, i
overensstemmelse med de budgetafgørelser og betalingsbetingelser, som det
pågældende organ har fastlagt
6863)"vareindkøbskontrakt": en kontrakt vedrørende køb, leasing eller leje med eller
uden forkøbsret af varer, og som accessorisk kan omfatte monterings- og
installationsarbejde
6964)"teknisk bistand": den støtte og de kapacitetsopbygningsaktiviteter, som er
nødvendige for gennemførelsen af et program eller en foranstaltning, navnlig
aktiviteter vedrørende forberedelse, forvaltning, overvågning, evaluering, revision og
kontrol, uden at dette dog berører de sektorspecifikke regler
7065)"tilbudsgiver": en økonomisk aktør, som har afgivet et tilbud
7166)"Union": Den Europæiske Union, Det Europæiske Atomenergifællesskab eller
begge, afhængigt af sammenhængen
7267)"EU-institution": Europa-Parlamentet, Det Europæiske Råd, Rådet, Europa-
Kommissionen, Den Europæiske Unions Domstol, Revisionsretten, Det Europæiske
Økonomiske og Sociale Udvalg, Regionsudvalget, Den Europæiske Ombudsmand,
Den Europæiske Tilsynsførende for Databeskyttelse eller Tjenesten for EU's
Optræden Udadtil ("EU-Udenrigstjenesten"); Den Europæiske Centralbank anses
ikke for at være en EU-institution.
7368)"leverandør": en økonomisk aktør, der er opført på en liste over leverandører,
der vil blive opfordret til at ansøge om at deltage i eller afgive tilbud
7469)"frivillig": en person, der arbejder på ikkeobligatorisk grundlag for en
organisation uden at modtage vederlag
7570)" et  bygge- og anlægsarbejde": resultatet af et samlet sæt bygge- og
anlægsaktiviteter bestemt til i sig selv at udfylde en økonomisk eller teknisk funktion
7671)"bygge- og anlægskontrakt": en kontrakter vedrørende enten:
a) udførelse eller både projektering og udførelse af et bygge- og
anlægsarbejde  eller 
DA 95 DA
b) udførelse eller både projektering og udførelse  af bygge- og
anlægsarbejder  vedrørende en af de aktiviteter, der er omhandlet i bilag II
til direktiv 2014/24/EU, eller
c) udførelse ved et hvilket som helst middel af et bygge- og
anlægsarbejde, der svarer til behov præciseret af den ordregivende myndighed,
der har afgørende indflydelse på arbejdets art eller projektering.
Artikel 3
Overholdelsen af denne forordning i afledt ret
1. Enhver bestemmelse vedrørende gennemførelsen af budgettets indtægter eller
udgifter, der findes i en basisretsakt, skal overholde de budgetprincipper, der er anført i afsnit
II.
2. Uden at det berører stk. 1, skal ethvert forslag og enhver ændring af et forslag, som
forelægges for lovgivningsmyndigheden, og som indeholder undtagelser fra andre
bestemmelser i denne forordning end bestemmelserne i afsnit II eller fra delegerede retsakter
vedtaget i medfør af denne forordning, klart angive sådanne undtagelser og skal angive den
specifikke begrundelse herfor i betragtningerne og i begrundelsen til sådanne forslag eller
ændringer.
Artikel 4
Tidsrum, datoer og tidsfrister
Medmindre andet er fastsat i nærværende forordning, finder Rådets forordning (EØF,
Euratom) nr. 1182/7162
anvendelse på de frister, der er fastsat i nærværende forordning.
Artikel 5
Beskyttelse af personoplysninger
Denne forordning berører ikke og forordning (EU) 2018/1725(EF) nr. 45/2001 og (EU) nr.
2016/679.
AFSNIT II
BUDGET OG BUDGETPRINCIPPER
Artikel 6
Overholdelse af budgetprincipperne  og den generelle ordning med konditionalitet af
hensyn til beskyttelsen af Unionens budget 
1. Budgettet opstilles og gennemføres i overensstemmelse med principperne om enhed, et
realistisk budget, etårighed, balance, én regningsenhed, bruttoopgørelse, specificering,
forsvarlig økonomisk forvaltning samt gennemsigtighed som fastsat i denne forordning.
62
Rådets forordning (EØF, Euratom) nr. 1182/71 af 3. juni 1971 om fastsættelse af regler om tidsfrister,
datoer og tidspunkter (EFT L 124 af 8.6.1971, s. 1).
DA 96 DA
 ny
2. Fastlæggelsen og gennemførelsen af budgettet skal også følge bestemmelserne i forordning
(EU, Euratom) 2020/2092 om en generel ordning med konditionalitet til beskyttelse af
Unionens budget.
 2018/1046
 ny
KAPITEL 1
PRINCIPPERNE OM ENHED OG ET REALISTISK BUDGET
Artikel 7
Budgettets anvendelsesområde
1. For hvert regnskabsår angives og godkendes alle de indtægter og udgifter, der skønnes
nødvendige for Unionen, på budgettet. Det omfatter:
a) Unionens indtægter og udgifter, herunder de administrationsudgifter, der følger
af gennemførelsen af bestemmelserne i TEU om den fælles udenrigs- og
sikkerhedspolitik (FUSP), og de aktionsudgifter, der følger af gennemførelsen af
disse bestemmelser, såfremt de afholdes over budgettet
b) Det Europæiske Atomenergifællesskabs indtægter og udgifter.
2. Budgettet omfatter opdelte bevillinger, der består af forpligtelsesbevillinger og
betalingsbevillinger, og ikkeopdelte bevillinger.
De bevillinger, der godkendes for regnskabsåret, omfatter:
a) de bevillinger, der er opført på budgettet, herunder bevillinger fastsat gennem
ændringsbudgetter
b) fremførte bevillinger fra foregående regnskabsår
c) genopførte bevillinger, jf. artikel 15
d) bevillinger, der hidrører fra forfinansieringsbetalinger, som er blevet
tilbagebetalt, jf. artikel 12, stk. 4, litra b)
e) bevillinger, der er opført som følge af opkrævning af formålsbestemte
indtægter i løbet af regnskabsåret eller fremført fra foregående regnskabsår.
3. Forpligtelsesbevillinger dækker de samlede omkostninger ved de retlige forpligtelser,
der indgås i løbet af regnskabsåret, jf. dog artikel 115114, stk. 2.
4. Betalingsbevillinger dækker betalinger til opfyldelse af retlige forpligtelser indgået i
regnskabsåret eller foregående regnskabsår.  De skal også omfatte hensættelserne til
dækning af finansielle forpligtelser, jf. artikel 215. 
5. Denne artikels sStk. 2 og 3 er ikke til hinder for, at der kan indgås samlede
bevillingsforpligtelser eller budgetmæssige forpligtelser opdelt i årlige trancher, jf.
henholdsvis artikel 113112, stk. 1, første afsnit, litra b), og artikel 113112, stk. 2.
DA 97 DA
Artikel 8
Særlige regler om principperne om enhed og et realistisk budget
1. Enhver indtægt og udgift skal konteres en budgetpost.
2. Uden at dette berører godkendte udgifter hidrørende fra eventualforpligtelser som
omhandlet i artikel 214210, stk. 2, må der ikke indgås forpligtelser eller anvises betalinger for
udgifter, der overstiger de godkendte bevillinger.
3. En bevilling må kun opføres på budgettet, hvis den er til en udgift, der skønnes
nødvendig.
4. Renter af forfinansieringsbetalinger fra budgettet tilkommer ikke Unionen, medmindre
andet er bestemt i de relevante bidragsaftaler eller finansieringsaftaler.
KAPITEL 2
PRINCIPPET OM ETÅRIGHED
Artikel 9
Definition
Bevillinger, der opføres på budgettet, gælder for ét regnskabsår, der begynder den 1. januar og
slutter den 31. december.
Artikel 10
Budgetmæssigt regnskab for indtægter og bevillinger
1. Indtægterne opføres for et regnskabsår på grundlag af de beløb, der oppebæres i løbet
af regnskabsåret. Egne indtægter for januar i det følgende regnskabsår kan dog overdrages før
tiden i medfør af forordning (EU, Euratom) nr. 609/2014.
2. Opførelsen af egne indtægter hidrørende fra merværdiafgiften (moms) og på grundlag
af bruttonationalindkomsten kan justeres i overensstemmelse med forordning (EU, Euratom)
nr. 609/2014.
 ny
3. Opførelsen af de egne indtægter, der er omhandlet i artikel 2, stk. 1, litra c), i afgørelse
(EU, Euratom) 2020/2053, kan justeres i overensstemmelse med forordning (EU, Euratom)
2021/770.
4. [Opførelsen af de egne indtægter, der er omhandlet i artikel 2, stk. 1, litra e), f) og g), i
afgørelse (EU, Euratom) 2020/2053, kan justeres i overensstemmelse med forordning (EU,
Euratom) [XXX].]
 2018/1046
 ny
53. Forpligtelserne for et regnskabsår opføres på grundlag af de retlige forpligtelser, der
indgås  , og hensættelserne til dækning af finansielle forpligtelser, jf. artikel 215,  indtil
DA 98 DA
den 31. december i det pågældende år. Dog opføres de i artikel 113112, stk. 4, omhandlede
samlede budgetmæssige forpligtelser for et regnskabsår på grundlag af de budgetmæssige
forpligtelser, der indgås indtil den 31. december i det pågældende år.
64. Betalingerne opføres for et regnskabsår på grundlag af de betalinger, som
regnskabsføreren foretager senest den 31. december i det pågældende regnskabsår.
75. Uanset stk. 53 og 64 skal:
a) udgifterne til Den Europæiske Garantifond for Landbruget (EGFL) opføres for
et regnskabsår på grundlag af de beløb, som Kommissionen har refunderet
medlemsstater til og med den 31. december i det pågældende år, forudsat at
betalingsordren er regnskabsføreren i hænde senest den 31. januar i det følgende
regnskabsår
b) udgifter, der gennemføres ved delt forvaltning, med undtagelse af EGFL
opføres for et regnskabsår på grundlag af de tilbagebetalinger, som Kommissionen
har foretaget til medlemsstaterne til og med den 31. december i det pågældende år,
herunder de udgifter, der er konteret til og med den 31. januar i det følgende
regnskabsår, jf. artikel 30 og 31.
Artikel 11
Indgåelse af bevillingsforpligtelser
1. Der kan disponeres over de på budgettet opførte bevillinger med virkning fra 1.
januar, så snart budgettet er endeligt vedtaget.
2. Fra 15. oktober i regnskabsåret kan der for følgende udgifter indgås forudgående
forpligtelser, der konteres under det følgende regnskabsårs bevillinger:
a) rutinemæssige administrationsudgifter, forudsat at sådanne udgifter er
godkendt i det sidste behørigt vedtagne budget, og kun op til højst en fjerdedel af de
samlede tilsvarende bevillinger, som Europa-Parlamentet og Rådet har vedtaget for
det løbende regnskabsår
b) rutinemæssige udgifter til forvaltning af EGFL, forudsat at grundlaget for
sådanne udgifter er fastsat i en eksisterende basisretsakt, og kun op til højst tre
fjerdedele af de samlede tilsvarende bevillinger, som Europa-Parlamentet og Rådet
har vedtaget for det løbende regnskabsår.
Artikel 12
Bortfald og fremførsel af bevillinger
1. Bevillinger, der ikke er udnyttet ved udgangen af det regnskabsår, for hvilket de er
opført, bortfalder, medmindre de fremføres efter stk. 2-8.
2. Følgende bevillinger kan fremføres ved afgørelse truffet i medfør af stk. 3, men kun til
det følgende regnskabsår:
a) forpligtelsesbevillinger og ikkeopdelte bevillinger, for hvilke størstedelen af de
forberedende etaper forud for indgåelsen af forpligtelsen er afsluttet pr. 31. december
i regnskabsåret. Der kan indgås forpligtelser for sådanne bevillinger indtil den 31.
marts det følgende regnskabsår med undtagelse af ikkeopdelte bevillinger vedrørende
byggeprojekter, for hvilke der kan indgås forpligtelser indtil den 31. december det
følgende regnskabsår
DA 99 DA
b) bevillinger, der er nødvendige, når lovgivningsmyndigheden har vedtaget en
basisretsakt i løbet af regnskabsårets sidste kvartal, og Kommissionen ikke har været
i stand til at indgå forpligtelser for de bevillinger, der er opført hertil på budgettet,
senest den 31. december det pågældende år. Der kan indgås forpligtelser for sådanne
bevillinger indtil den 31. december det følgende regnskabsår
c) betalingsbevillinger, der er nødvendige til opfyldelse af tidligere indgåede
forpligtelser, eller forpligtelser knyttet til fremførte forpligtelsesbevillinger, når de
betalingsbevillinger, der er opført under de pågældende budgetposter for det følgende
regnskabsår, er utilstrækkelige.
d) bevillinger til de tiltag, der er omhandlet i artikel 5, stk. 24, stk. 1, i Europa-
Parlamentets og Rådets forordning (EU) 2021/2116 nr. 1306/201363
, som der ikke er
indgået forpligtelser for.
 ny
Uanset litra d) fremføres bevillinger fra landbrugsreserven, som der ikke er indgået
forpligtelser for, jf. artikel 16 i forordning (EU) 2021/2116, uden tidsbegrænsning for at
finansiere landbrugsreserven i de følgende regnskabsår. Disse bevillinger fremføres i
overensstemmelse med stk. 4.
 2018/1046 (tilpasset)
 ny
For så vidt angår første afsnit, litra c), skal den berørte EU-institution først anvende de for det
løbende regnskabsår godkendte bevillinger og må ikke anvende de fremførte bevillinger, før
førstnævnte bevillinger er opbrugt.
Fremførsler af bevillinger, som der ikke er indgået forpligtelser for, som omhandlet i dette
stykkes første afsnit, litra d), må højst svare til 2 % af de oprindelige bevillinger, der er
vedtaget af Europa-Parlamentet og Rådet, og må ikke overstige beløbet for tilpasningen af de
direkte betalinger, som i henhold til artikel 1726 i forordning (EU) nr. 1306/2013 2021/2116
blev anvendt i løbet af det foregående regnskabsår. Fremførte bevillinger tilbageføres til de
budgetposter, der dækker de tiltag, der er omhandlet i artikel 5, stk. 2, litra c), i forordning
(EU) 2021/2116 artikel 4, stk. 1, litra b), i forordning (EU) nr. 1306/2013.
3. Den berørte EU-institution træffer sin beslutning om fremførsler som omhandlet i stk.
2 senest den 15. februar i det følgende regnskabsår. Den underretter senest den 15. marts det
pågældende år Europa-Parlamentet og Rådet om sin beslutning om fremførsel. Den angiver
ligeledes for hver budgetpost, hvordan kriterierne i stk. 2, første afsnit, litra a), b og c), er
anvendt på de enkelte fremførsler.
4. Bevillinger fremføres automatisk med hensyn til:
63
Europa-Parlamentets og Rådets forordning (EU) nr. 1306/2013 af 17. december 2013 om finansiering,
forvaltning og overvågning af den fælles landbrugspolitik og om ophævelse af Rådets forordning (EØF)
nr. 352/78, (EF) nr. 165/94, (EF) nr. 2799/98, (EF) nr. 814/2000, (EF) nr. 1290/2005 og (EF) nr.
485/2008 (EUT L 347 af 20.12.2013, s. 549).
DA 100 DA
a) forpligtelsesbevillinger til  solidaritets- og  nødhjælpsreserven og til Den
Europæiske Unions Solidaritetsfond. Sådanne bevillinger kan kun fremføres til det
efterfølgende regnskabsår, og  de kan anvendes  der kan indgås forpligtelser for
dem frem til den 31. december i det pågældende år . De fremførte bevillinger
anvendes først i det følgende regnskabsår 
b) bevillinger svarende til interne formålsbestemte indtægter. Sådanne bevillinger
kan kun fremføres til det efterfølgende regnskabsår, og der kan indgås forpligtelser
for dem frem til den 31. december i det pågældende år, med undtagelse af interne
formålsbestemte indtægter fra udlejning og salg af bygninger og jord, som kan
fremføres, indtil de er anvendt fuldt ud. Forpligtelsesbevillinger som omhandlet i
forordning (EU) nr. 1303/2013, og i Europa-Parlamentets og Rådets forordning
(EU) nr. 514/201464
 og forordning (EU) 2021/1060 , som er disponible pr. 31.
december og hidrører fra tilbagebetalinger af forfinansiering, kan fremføres indtil
programmets afslutning og anvendes, når det er nødvendigt, forudsat at der ikke er
andre disponible forpligtelsesbevillinger
c) bevillinger svarende til eksterne formålsbestemte indtægter. Sådanne
bevillinger skal anvendes fuldt ud, indtil alle operationer i tilknytning til det program
eller det tiltag, de er bestemt for, er udført, eller de kan fremføres og anvendes til
efterfølgende programmer eller tiltag. Dette gælder ikke for de indtægter, der er
omhandlet i artikel 21, stk. 2, litra g), nr. iii), som bortfalder, hvis der ikke er indgået
forpligtelser herfor inden fem år
 ny
d) betalingsbevillinger som følge af suspensionen af betalinger inden for
rammerne af EGFL. Uanset stk. 7 kan disse bevillinger anvendes til at godtgøre de
suspenderede beløb efter ophævelsen af suspensionen af betalinger inden for
rammerne af EGFL.
e) forpligtelses- og betalingsbevillinger i henhold til forordning (EU) 2021/947,
forordning (EU) 2021/1529, Rådets afgørelse (EU) 2021/1764 og Rådets forordning
(Euratom) 2021/948. Der kan indgås forpligtelser for sådanne bevillinger, og de kan
anvendes frem til den 31. december det følgende år. De fremførte beløb anvendes
først i det følgende regnskabsår
f) forpligtelses- og betalingsbevillinger til EU-civilbeskyttelsesmekanismen.
Bevillinger, der ikke er udnyttet ved udgangen af det regnskabsår, for hvilket de er
opført på det årlige budget, fremføres automatisk, og der kan enten indgås
forpligtelser for disse beløb, eller de kan anvendes frem til den 31. december det
følgende år. Disse fremførte bevillinger anvendes udelukkende til
beredskabsforanstaltninger og anvendes først i det følgende regnskabsår
g) bevillinger vedrørende landbrugsreserven i henhold til artikel 16 i forordning (EU)
2021/2116.
64
Europa-Parlamentets og Rådets forordning (EU) nr. 514/2014 af 16. april 2014 om almindelige
bestemmelser om Asyl-, Migrations- og Integrationsfonden og om instrumentet for finansiel støtte til
politisamarbejde, forebyggelse og bekæmpelse af kriminalitet samt krisestyring (EUT L 150 af
20.5.2014, s. 112).
DA 101 DA
 2018/1046 (tilpasset)
 ny
5. Eksterne formålsbestemte indtægter som omhandlet i stk. 4, litra c), som følge af
deltagelsen af staterne i Den Europæiske Frihandelssammenslutning (EFTA) i visse EU-
programmer, jf. artikel 21, stk. 2, litra e), behandles som anført i protokol nr. 32, der er
knyttet som bilag til aftalen om Det Europæiske Økonomiske Samarbejdsområde (EØS-
aftalen).
6. Ud over oplysningerne efter stk. 3 giver den berørte EU-institution Europa-
Parlamentet og Rådet oplysninger om de bevillinger, der automatisk er blevet fremført,
herunder de relevante beløb og den bestemmelse i denne artikel, i henhold til hvilken
bevillingerne er blevet fremført.
7. Ikkeopdelte bevillinger, som retligt forpligtende er indgået ved regnskabsårets udløb,
betales indtil udgangen af det følgende regnskabsår.
8. Uden at dette berører stk. 4, kan bevillinger opført under reserven og bevillinger til
personaleudgifter ikke fremføres. Med henblik på nærværende artikel forstås ved
personaleudgifter vederlag og godtgørelser til de medlemmer af og ansatte ved EU-
institutionerne, der er omfattet af vedtægten.
Artikel 13
Nærmere bestemmelser om bortfald og fremførsel af bevillinger
1. De forpligtelsesbevillinger og ikkeopdelte bevillinger, der er omhandlet i artikel 12,
stk. 2, første afsnit., litra a), kan kun fremføres, hvis der ikke har kunnet indgås forpligtelser
inden den 31. december i regnskabsåret af årsager, som ikke kan tilskrives den
anvisningsberettigede, og hvis de forberedende etaper er så fremskredne, at det med
rimelighed kan forventes, at forpligtelsen vil kunne indgås senest den 31. marts i det følgende
regnskabsår eller for så vidt angår byggeprojekter den 31. december i det følgende
regnskabsår.
2. De forberedende etaper, der er omhandlet i artikel 12, stk. 2, første afsnit, litra a), og
som skal være afsluttet pr. 31. december i regnskabsåret med henblik på en fremførsel til det
følgende regnskabsår, omfatter navnlig:
a) for så vidt angår specifikke budgetmæssige forpligtelser som omhandlet i
artikel 113112, stk. 1, første afsnit, litra a), afslutning af udvælgelsen af mulige
kontrahenter, tilskudsmodtagere, prisvindere eller bemyndigede
b) for så vidt angår samlede budgetmæssige forpligtelser som omhandlet i artikel
113112, stk. 1, første afsnit, litra b), vedtagelse af en finansieringsafgørelse eller
afslutning af høringen af de berørte tjenestegrene i hver EU-institution om vedtagelse
af afgørelsen.
3. Bevillinger, der er fremført i overensstemmelse med artikel 12, stk. 2, første afsnit,
litra a), og for hvilke der ikke er indgået forpligtelser pr. 31. marts i det følgende regnskabsår
eller pr. 31. december i det følgende regnskabsår for beløb vedrørende byggeprojekter,
bortfalder automatisk.
Kommissionen underretter Europa-Parlamentet og Rådet om de bevillinger, som bortfalder
efter første afsnit, inden for en måned fra bortfaldet.
DA 102 DA
Artikel 14
Frigørelser
1. Hvis budgetmæssige forpligtelser frigøres i et senere regnskabsår end det år, i hvilket
de blev indgået, som følge af manglende eller ufuldstændig gennemførelse af de tiltag, hvortil
de var bestemt, bortfalder de bevillinger, der svarer til sådanne frigørelser, medmindre andet
er fastsat i forordning (EU) nr. 1303/2013, og forordning (EU) nr. 514/2014,  forordning
(EU) nr. 223/2014, forordning (EU) 2021/1060 og forordning (EU) 2021/2116  og uden at
det berører  uanset  nærværende forordnings artikel 15.
2. De forpligtelsesbevillinger, der er omhandlet i forordning (EU) nr. 1303/2013,
forordning og (EU) nr. 514/2014  , forordning (EU) nr. 223/2014, forordning (EU)
2021/1060 og forordning (EU) 2021/2116 , frigøres automatisk i overensstemmelse med
nævnte forordninger.
3. Denne artikel finder ikke anvendelse på de eksterne formålsbestemte indtægter, der er
omhandlet i artikel 21, stk. 2.
Artikel 15
Genopførelse af bevillinger, der svarer til frigørelser
1. De bevillinger, der svarer til frigørelser som omhandlet i forordning (EU) nr.
1303/2013, forordning (EU) nr. 223/2014, forordning og (EU) nr. 514/2014  , forordning
(EU) 2021/1060 og forordning (EU) 2021/2116 , kan genopføres, hvis der er tale om en
åbenbar fejl, som alene skyldes Kommissionen.
Med henblik herpå undersøger Kommissionen de frigørelser, der er foretaget i løbet af det
foregående regnskabsår, og træffer senest den 15. februar i det løbende regnskabsår på
grundlag af behovet beslutning om, hvorvidt det er nødvendigt at genopføre de dertil svarende
bevillinger.
2. I tillæg til det i nærværende artikels stk. 1 omhandlede tilfælde genopføres de
bevillinger, der svarer til frigørelser, i tilfælde af  at de frigjorte midler tilbageføres til den
fond, hvorfra de oprindeligt blev overført, i tråd med bestemmelserne i artikel 26 i forordning
(EU) 2021/1060  .:
a) frigørelse fra et program inden for rammerne af ordningen for gennemførelse
af resultatreserven indført ved artikel 20 i forordning (EU) nr. 1303/2013
b) frigørelse fra et program, der er tilegnet et specifikt finansielt instrument til
fordel for små og mellemstore virksomheder (SMV'er) som fastsat i artikel 39, stk. 2, syvende
afsnit, i forordning (EU) nr. 1303/2013, efter at en medlemsstat har afbrudt sin deltagelse i det
finansielle instrument.
3. Forpligtelsesbevillinger, der svarer til det beløb af frigørelser, der er foretaget som
følge af manglende eller ufuldstændig gennemførelse af de forskningsprojekter, hvortil de var
bestemt, kan genopføres af hensyn til det forskningsprogram, som projektet henhører under,
eller det efterfølgende program i forbindelse med budgetproceduren.
 ny
4. Forpligtelsesbevillinger, der svarer til det beløb af frigørelser, der er foretaget som
følge af manglende eller ufuldstændig gennemførelse af en foranstaltning i henhold til
DA 103 DA
forordning (EU) 2021/947, forordning (EU) 2021/1529, afgørelse (EU) 2021/1764 og Rådets
forordning (Euratom) 2021/948, genopføres på den oprindelige budgetpost.
 2018/1046
 ny
Artikel 16
Regler, der finder anvendelse i tilfælde af sen vedtagelse af budgettet
1. Såfremt budgettet ikke er endeligt vedtaget ved regnskabsårets begyndelse, finder
proceduren i artikel 315, stk. 1, i TEUF (ordningen med foreløbige tolvtedele) anvendelse.
Der kan indgås forpligtelser og foretages betalinger inden for de grænser, der er fastsat i
nærværende artikels stk. 2.
2. Der kan for hvert relevant kapitel indgås forpligtelser for indtil en fjerdedel af de
samlede godkendte bevillinger for det pågældende kapitel i budgettet for det foregående
regnskabsår, forhøjet med en tolvtedel for hver forløben måned.
Bevillingslofterne i budgetforslaget må ikke overskrides.
Der kan for hvert relevant kapitel foretages månedlige betalinger på indtil en tolvtedel af de
godkendte bevillinger for det pågældende kapitel i budgettet for det foregående regnskabsår.
Beløbet må dog ikke overskride en tolvtedel af de bevillinger, der er opført i samme kapitel i
budgetforslaget.
3. Ved de godkendte bevillinger for det pågældende kapitel i budgettet for det
foregående regnskabsår, der er omhandlet i stk. 1 og 2, forstås de bevillinger, der er vedtaget i
budgettet, herunder bevillinger fastsat gennem et ændringsbudget, og efter justering for de
overførsler, der er foretaget i løbet af det pågældende regnskabsår.
4. Hvis kontinuiteten i Unionens virksomhed og forvaltningshensyn nødvendiggør det,
kan Rådet, bortset fra i behørigt begrundede tilfælde, med kvalificeret flertal på forslag fra
Kommissionen bevilge et udgiftsbeløb, der overstiger én foreløbig tolvtedel, men som ikke
overstiger en samlet sum af fire foreløbige tolvtedele til såvel forpligtelser som betalinger ud
over dem, der automatisk er til rådighed i henhold til stk. 1 og 2. Rådet forelægger straks
Europa-Parlamentet sin bevillingsafgørelse.
Den i første afsnit omhandlede afgørelse træder i kraft 30 dage efter vedtagelsen, medmindre
Europa-Parlamentet træffer en af følgende foranstaltninger:
a) med et flertal af sine medlemmer inden udløbet af de 30-dage beslutter at
reducere disse udgifter, i hvilket tilfælde Kommissionen forelægger et nyt forslag
b) meddeler Rådet og Kommissionen, at det ikke ønsker at reducere udgifterne, i
hvilket tilfælde afgørelsen træder i kraft inden udløbet af de 30 dage.
De yderligere tolvtedele bevilges med en tolvtedels fulde beløb og kan ikke opdeles.
5. Hvis fire foreløbige tolvtedele, som er bevilget for et givet kapitel i henhold til stk. 4,
ikke er tilstrækkelige til at dække de udgifter, der er nødvendige for at undgå at bryde
kontinuiteten i Unionens virksomhed på det område, det pågældende kapitel vedrører, kan en
overskridelse af det bevillingsbeløb, der er opført under det tilsvarende kapitel på det
foregående regnskabsårs budget, undtagelsesvis tillades. Europa-Parlamentet og Rådet træffer
afgørelse efter proceduren i stk. 4. Det samlede beløb for bevillingerne på det foregående
DA 104 DA
regnskabsårs budget eller i det fremsatte budgetforslag må dog under ingen omstændigheder
overskrides.
KAPITEL 3
PRINCIPPET OM BALANCE
Artikel 17
Definition og anvendelsesområde
1. Der skal være balance mellem indtægter og betalingsbevillinger.
2. Unionen og de EU-organer, der er omhandlet i artikel 70 og 71, må ikke optage lån
inden for rammerne af budgettet.
Artikel 18
Saldoen for regnskabsåret
1. Saldoen for hvert regnskabsår opføres på budgettet for det følgende regnskabsår som
indtægt, hvis der er tale om et overskud, eller som betalingsbevilling, hvis der er tale om et
underskud.
2. Overslag over indtægterne eller betalingsbevillingerne omhandlet i stk. 1 opføres på
budgettet under budgetbehandlingen og i en ændringsskrivelse, der forelægges efter
fremgangsmåden i artikel 42. Overslaget udarbejdes efter bestemmelserne i artikel 1 i Rådets
forordning (EU, Euratom) 2021/76865
nr. 608/201466
.
3. Efter fremlæggelsen af det foreløbige årsregnskab for hvert regnskabsår opføres en
eventuel difference mellem disse regnskaber og overslagene på budgettet for det følgende
regnskabsår ved et ændringsbudget, der alene omhandler denne difference. I så fald
forelægger Kommissionen forslaget til ændringsbudget for Europa-Parlamentet og Rådet
samtidig inden for 15 dage efter forelæggelsen af det foreløbige årsregnskab.
KAPITEL 4
PRINCIPPET OM ÉN REGNINGSENHED
Artikel 19
Brug af euroen
1. Den flerårige finansielle ramme og budgettet opstilles og gennemføres i euro, og
regnskaberne aflægges i euro. Af hensyn til likviditetsstyringen som omhandlet i artikel 77
kan regnskabsføreren og, hvis der er tale om forskudskonti, forskudsbestyreren, og, i
forbindelse med den administrative forvaltning af Kommissionen og EU-Udenrigstjenesten,
den ansvarlige anvisningsberettigede, dog gennemføre transaktioner i andre valutaer.
65
Rådets forordning (EU, Euratom) 2021/768 af 30. april 2021 om fastsættelse af
gennemførelsesforanstaltninger til ordningen for Den Europæiske Unions egne indtægter og om
ophævelse af forordning (EU, Euratom) nr. 608/2014 (EUT L 165 af 11.5.2021, s. 1).
66
Rådets forordning (EU, Euratom) nr. 608/2014 af 26. maj 2014 om fastsættelse af
gennemførelsesforanstaltninger til ordningen for Den Europæiske Unions egne indtægter (EUT L 168
af 7.6.2014, s. 29).
DA 105 DA
2. Ved omregninger, som foretages af den ansvarlige anvisningsberettigede, anvendes
den daglige vekselkurs for euroen, som offentliggøres i Den Europæiske Unions Tidende, C-
udgaven, den dag, hvor betalingsordren eller indtægtsordren udfærdiges af den
anvisningsberettigede tjenestegren, uden at dette dog berører særlige bestemmelser i
sektorspecifikke regler eller i kontrakter, tilskudsaftaler, bidragsaftaler og finansieringsaftaler.
Hvis der ikke offentliggøres en sådan daglig vekselkurs, anvender den ansvarlige
anvisningsberettigede den regnskabskurs, der er omhandlet i stk. 3.
3. Med henblik på den regnskabsføring, der er omhandlet i artikel 82, 83 og 84, foretages
omregningen mellem euroen og en anden valuta ved anvendelse af den månedlige
regnskabsvekselkurs for euroen. Denne regnskabsvekselkurs fastsættes af Kommissionens
regnskabsfører under anvendelse af de informationskilder, der anses for troværdige, på
grundlag af vekselkursen den næstsidste arbejdsdag i den måned, der går forud for den
måned, for hvilken kursen fastsættes.
4. Valutaomregninger foretages på en sådan måde, at det undgås, at de har væsentlig
indvirkning på niveauet for Unionens samfinansiering eller negativ indvirkning på budgettet.
Når det er hensigtsmæssigt, kan omregningskursen mellem euroen og andre valutaer beregnes
ved hjælp af gennemsnittet for den daglige vekselkurs i en given periode.
KAPITEL 5
PRINCIPPET OM BRUTTOOPGØRELSE
Artikel 20
Anvendelsesområde
De samlede indtægter skal dække de samlede betalingsbevillinger, jf. dog artikel 21. Alle
indtægter og udgifter opføres i budgettet uden indbyrdes modregning, jf. dog artikel 27.
Artikel 21
Formålsbestemte indtægter
1. Eksterne formålsbestemte indtægter og interne formålsbestemte indtægter anvendes til
finansiering af bestemte udgiftsposter.
2. Følgende udgør eksterne formålsbestemte indtægter:
a) specifikke yderligere finansielle bidrag fra medlemsstaterne  , herunder
frivillige bidrag,  til følgende typer foranstaltninger og programmer:  Unionens
programmer, instrumenter og aktiviteter  i) visse supplerende programmer for
forskning og teknologisk udvikling
ii) visse eksterne bistandsforanstaltninger eller -programmer, der finansieres af
Unionen og forvaltes af Kommissionen
b) bevillingerne vedrørende de indtægter, der hidrører fra Kul- og
Stålforskningsfonden, som er oprettet ved protokol nr. 37 om de finansielle
konsekvenser af udløbet af EKSF-traktaten og om Kul- og Stålforskningsfonden, der
er knyttet som bilag til TEU og til TEUF
DA 106 DA
c) renter af deponeringer og bodsbeløb som omhandlet i Rådets forordning (EF)
nr. 1467/9767
d) indtægter, der er øremærket et bestemt formål, såsom indtægter fra fonde,
tilskud, gaver og testamentsarv, herunder hver enkelt EU-institutions egne
øremærkede indtægter
e) finansielle bidrag til EU-aktiviteter fra tredjelande eller fra andre organer end
dem, der er oprettet i henhold til TEUF eller Euratomtraktaten
f) interne formålsbestemte indtægter som omhandlet i stk. 3, i det omfang de er
supplerende til de eksterne formålsbestemte indtægter, der er omhandlet i
nærværende stykke
g) indtægter fra aktiviteter, som Det Fælles Forskningscenter (JRC) gennemfører
på et konkurrencemæssigt grundlag, og som består i en eller flere af følgende:
i) tilskuds- og udbudsprocedurer, hvori JRC deltager
ii) JRC's aktiviteter på vegne af tredjemand
iii) aktiviteter under en administrativ aftale med andre EU-institutioner
eller andre af Kommissionens tjenestegrene, jf. artikel 59, om tilvejebringelse
af videnskabelige og tekniske hjælpefunktioner.
3. Følgende udgør interne formålsbestemte indtægter:
a) indtægter fra tredjemand for levering af varer, tjenesteydelser eller bygge- og
anlægsarbejder udført på dennes anmodning
b) indtægter fra tilbagebetaling i overensstemmelse med artikel 101 af
uretmæssigt udbetalte beløb
c) indtægter fra levering af varer, tjenesteydelser og bygge- og anlægsarbejder,
der udføres for andre tjenestegrene i en EU-institution eller for andre EU-
institutioner eller -organer, herunder andre EU-institutioners eller -organers
tilbagebetalinger af udlæg for tjenesterejser
d) forsikringserstatninger
e) indtægter fra udlejning og salg af bygninger og jord
f) tilbagebetalinger til finansielle instrumenter eller budgetgarantier i henhold til
artikel 213209, stk. 3, andet afsnit,
g) indtægter fra efterfølgende refundering af afgifter i henhold til artikel 27, stk.
3, første afsnit, litra b).
4. Formålsbestemte indtægter fremføres og overføres i overensstemmelse med artikel 12,
stk. 4, litra b) og c), og artikel 32.
5. I en basisretsakt kan det foreskrives, at indtægter, som følger af basisretsakten, er
formålsbestemt til bestemte udgiftsposter. Medmindre andet er fastsat i basisretsakten, udgør
sådanne indtægter interne formålsbestemte indtægter.
6. Budgettet skal indeholde posteringsmuligheder for eksterne formålsbestemte indtægter
og interne formålsbestemte indtægter, og beløbet skal så vidt muligt anføres.
67
Rådets forordning (EF) nr. 1467/97 af 7. juli 1997 om fremskyndelse og afklaring af gennemførelsen af
proceduren i forbindelse med uforholdsmæssigt store underskud (EFT L 209 af 2.8.1997, s. 6).
DA 107 DA
Artikel 22
Strukturen for opførelse af formålsbestemte indtægter og af de tilsvarende bevillinger
1. Uden at dette berører stk. 2, første afsnit, litra c), og artikel 24, omfatter strukturen for
opførelse af formålsbestemte indtægter følgende:
a) i oversigten over indtægter i hver EU-institutions sektion en budgetpost, hvor
indtægterne opføres
b) i oversigten over udgifter, anmærkningerne, herunder de generelle
anmærkninger, under hvilke budgetposter bevillingerne svarende til de
formålsbestemte indtægter vil kunne opføres.
 ny
c) i et tilknyttet bilag, som udgør en integrerende del af budgettet, fastsættes alle de
budgetposter, for hvilke der forventes eksterne formålsbestemte indtægter, og der
oplyses om det anslåede beløb for sådanne indtægter, der skal modtages.
 2018/1046 (tilpasset)
I det i første afsnit, litra a), omhandlede tilfælde anføres der et pro memoria (p.m.) under
posten, og de anslåede indtægter anføres til orientering i anmærkningerne.
2. Bevillingerne svarende til de formålsbestemte indtægter opføres automatisk for både
forpligtelsesbevillingers og betalingsbevillingers vedkommende, når EU-institutionen har
modtaget indtægten, undtagen i følgende tilfælde:
a) I det tilfælde, der er omhandlet i artikel 21, stk. 2, litra a), for finansielle bidrag
fra medlemsstater, hvor bidragsaftalen er udtrykt i euro, kan
forpligtelsesbevillingerne opføres, når medlemsstaten har underskrevet
bidragsaftalen.
b) I de tilfælde, der er omhandlet i artikel 21, stk. 2, litra b), og artikel 21, stk. 2,
litra g), nr. i) og iii), opføres forpligtelsesbevillingerne, så snart der foreligger et
overslag over fordringen.
c) I det tilfælde, der er omhandlet i artikel 21, stk. 2, litra c), giver opførelsen af
beløbene i oversigten over indtægter anledning til, at der samtidig i oversigten over
udgifter opføres forpligtelses- og betalingsbevillinger.
De bevillinger, der er omhandlet i første afsnit, litra c), gennemføres i henhold til artikel 20.
3. De overslag over fordringer, der er omhandlet i artikel 21, stk. 2, litra b) og g), sendes
til regnskabsføreren med henblik på registrering.
Artikel 23
Bidrag fra medlemsstaterne til forskningsprogrammer
1. Med hensyn til bidrag fra medlemsstaterne til finansiering af visse supplerende
forskningsprogrammer, der er omhandlet  nævnt  i artikel 5 i forordning (EU, Euratom)
nr. 609/2014, betales:
DA 108 DA
a) syv tolvtedele af det beløb, der er opført på budgettet, senest den 31. januar i
det løbende regnskabsår
b) de resterende fem tolvtedele senest den 15. juli i det løbende regnskabsår.
2. Hvis budgettet ikke er endeligt vedtaget inden regnskabsårets begyndelse, betales de
bidrag, der er omhandlet i stk. 1, på grundlag af det beløb, der er opført på budgettet for det
foregående regnskabsår.
3. Alle bidrag eller supplerende betalinger fra medlemsstater til budgettet skal opføres på
Kommissionens konto eller konti inden for tredive kalenderdage efter anmodningen om
indbetaling.
4. De foretagne betalinger opføres på den konto, der er omhandlet i forordning (EU,
Euratom) nr. 609/2014, og er underlagt de betingelser, der er fastsat ved nævnte forordning.
Artikel 24
Formålsbestemte indtægter som følge af EFTA-staternes deltagelse i visse EU-
programmer
1. Budgetstrukturen for opførelse af indtægterne fra EFTA-staternes deltagelse i visse
EU-programmer er som følger:
a) i oversigten over indtægter oprettes en budgetpost med et pro memoria (p.m.),
på hvilken det samlede bidrag fra hver enkelt EFTA-stat i regnskabsåret opføres
b) i oversigten over udgifterindtægter indgår et bilag, der udgør en integrerende
del af budgettet, med samtlige budgetposter for de EU-aktiviteter, som EFTA-
staterne deltager i, og som omfatter oplysninger om det anslåede beløb fra hver
enkelt EFTA-stats deltagelse.
2. I henhold til EØS-aftalens artikel 82 skal de beløb, der svarer til EFTA-staters årlige
bidrag, således som de er bekræftet over for Kommissionen af Det Blandede EØS-Udvalg i
henhold til artikel 1, stk. 5, i protokol nr. 32, der er knyttet som bilag til EØS-aftalen, ved
regnskabsårets begyndelse opføres som de samlede beløb for henholdsvis
forpligtelsesbevillinger og betalingsbevillinger.
3. Anvendelsen af indtægterne fra EFTA-staters finansielle deltagelse følges separat.
Artikel 25
Donationer
1. EU-institutionerne kan modtage enhver form for donation til fordel for Unionen,
såsom fondsmidler, tilskud, gaver og testamentsarv.
2. En donation af en værdi på 50 000 EUR eller derover, der medfører en
følgeomkostning, herunder forbundne udgifter, som overstiger 10 % af donationens værdi,
kan kun modtages efter godkendelse fra Europa-Parlamentet og Rådet. Med henblik på en
sådan godkendelse handler Europa-Parlamentet og Rådet inden to måneder fra modtagelsen af
anmodningen fra de berørte EU-institutioner. Er der ikke rejst indvending inden for denne
frist, træffer de berørte EU-institutioner en endelig afgørelse vedrørende modtagelse af
donationen. De berørte EU-institutioner forklarer i deres anmodning til Europa-Parlamentet
og Rådet, hvilke følgeomkostninger der er forbundet med modtagelsen af donationer til
Unionen.
DA 109 DA
 ny
3. Uanset stk. 2 må Kommissionen under ekstraordinære omstændigheder acceptere
enhver donation til Unionen i naturalier uanset dennes værdi, hvis en sådan donation gives
med henblik på humanitær bistand, nødhjælp, civilbeskyttelse eller bistand i krisesituationer.
Kommissionen må acceptere en sådan donation, forudsat at:
(a) accepten er i overensstemmelse med principperne om forsvarlig
økonomisk forvaltning og gennemsigtighed
(b) den ikke giver anledning til interessekonflikter
(c) den ikke skader Unionens image
(d) donoren på accepttidspunktet ikke befinder sig i en af de situationer, der
er omhandlet i artikel 139, stk. 1, og artikel 144, stk. 1, og ikke er
registreret som udelukket i databasen omhandlet i artikel 145, stk. 1.
Donoren forelægger den erklæring, der er omhandlet i artikel 140.
 2018/1046 (tilpasset)
Artikel 26
Virksomhedssponsorering
1. Ved "virksomhedssponsorering" forstås: en aftale, hvorved en juridisk person i form
af naturalydelser støtter et arrangement eller en aktivitet med sigte på fremstød eller
virksomhedernes sociale ansvar.
2. På grundlag af specifikke interne regler, som offentliggøres på deres respektive
websteder, kan EU-institutionerne og -organerne undtagelsesvis acceptere
virksomhedssponsorering, forudsat at:
a) der tages behørigt hensyn til principperne om ikkeforskelsbehandling,
proportionalitet, ligebehandling og gennemsigtighed i alle faser af proceduren for
accept af virksomhedssponsorering
b) det bidrager til Unionens positive omdømme og er direkte knyttet til
hovedformålet med et arrangement eller en aktivitet
c) det ikke skaber interessekonflikt og ej heller udelukkende vedrører sociale
arrangementer
d) arrangementet eller aktiviteten ikke udelukkende er finansieret gennem
virksomhedssponsorering
e) den tjeneste, der ydes til gengæld for virksomhedssponsoreringen, er
begrænset til den offentlige synlighed af sponsorens varemærke eller navn
f) sponsoren på tidspunktet for sponsoreringen ikke befinder sig i en af de
situationer, der er omhandlet i artikel 139136, stk. 1, og artikel 144141, stk. 1, og
ikke er registreret som udelukket i databasen omhandlet i artikel 145142, stk. 1.
DA 110 DA
3. Hvis værdien af virksomhedssponsoreringen overstiger 5 000 EUR, skal sponsoren
være opført i et offentligt register, som omfatter oplysninger om, hvilken type arrangement
eller aktivitet der sponsoreres.
Artikel 27
Regler om fradrag og kursjusteringer
1. Følgende fradrag kan gøres i betalingsanmodninger, for hvilke der derefter udstedes
betalingsanvisning på nettobeløbet:
a) sanktioner, der pålægges parter i kontrakter eller tilskudsmodtagere
b) prisnedslag, bonusser og rabatter fratrukket fakturaer og udgiftsopgørelser
c) renter fra forfinansieringsbetalinger
d) justeringer for uretmæssigt udbetalte beløb.
De i første afsnit, litra d), omhandlede justeringer kan foretages i form af direkte fradrag i
tilfælde af en ny mellemliggende betaling eller betaling af saldoen til den samme modtager i
henhold til det kapitel, den artikel og det regnskabsår, hvorunder den overskydende
udbetaling er konteret.
Unionens regnskabsregler finder anvendelse på de i første afsnit, litra c) og d), omhandlede
fradrag.
2. Priser på varer og tjenesteydelser leveret til Unionen skal opføres på budgettet med
beløbet eksklusive afgifter, hvis de omfatter afgifter, der refunderes af medlemsstaterne i
henhold til protokol nr. 7 vedrørende Den Europæiske Unions privilegier og immuniteter, der
er knyttet som bilag til TEU og til TEUF.
3. Priser på varer og tjenesteydelser leveret til Unionen kan, hvis de omfatter afgifter, der
refunderes af tredjelande i henhold til relevante aftaler, opføres på budgettet med beløbet:
a) eksklusive afgifter
b) inklusive afgifter.
I det i første afsnit, litra b), omhandlede tilfælde anses afgifter, der refunderes efterfølgende,
som interne formålsbestemte indtægter.
4. Der kan justeres for kursdifferencer, som forekommer under budgetgennemførelsen.
Det positive eller negative slutresultat indregnes i regnskabsårets saldo.
KAPITEL 6
PRINCIPPET OM SPECIFICERING
Artikel 28
Almindelige bestemmelser
1. Bevillingerne fordeles på afsnit og kapitler efter deres specifikke formål. Kapitlerne
underinddeles i artikler og konti.
2. Kommissionen og de andre EU-institutioner kan overføre bevillinger inden for
budgettet på de særlige betingelser, der er fastsat i artikel 29-32.
DA 111 DA
Der kan kun overføres bevillinger til budgetposter, hvorunder der på budgettet er opført en
bevilling eller er anført et pro memoria (p.m.).
Beregningen af de begrænsninger, der er omhandlet i artikel 29, 30 og 31, foretages på
tidspunktet for anmodningen om overførsel og under henvisning til de bevillinger, som er
opført på budgettet, herunder ændringsbudgetterne.
Det beløb, som skal tages i betragtning med henblik på beregning af de begrænsninger, der er
omhandlet i artikel 29, 30 og 31, er summen af de overførsler, der skal foretages fra den
budgetpost, hvorfra overførslen sker, korrigeret med de tidligere overførsler. Det beløb, der
svarer til de overførsler, som Kommissionen eller enhver anden berørt EU-institution
foretager selvstændigt uden en afgørelse fra Europa-Parlamentet og Rådet, tages ikke i
betragtning.
Forslag om overførsler og alle oplysninger bestemt for Europa-Parlamentet og Rådet
vedrørende overførsler, der foretages i henhold til artikel 29, 30 og 31, ledsages af relevante
og detaljerede bilag med de senest tilgængelige oplysninger om anvendelsen af bevillingerne
og overslag over behovene indtil regnskabsårets udgang såvel for de budgetposter, hvortil
bevillingerne skal overføres, som for de budgetposter, hvorfra bevillingerne skal overføres.
Artikel 29
Overførsler foretaget af andre EU-institutioner end Kommissionen
1. Enhver anden EU-institution end Kommissionen kan inden for sin egen budgetsektion
overføre bevillinger:
a) fra et afsnit til et andet på højst 10 % af regnskabsårets bevillinger under den
budgetpost, hvorfra overførslen foretages
b) fra et kapitel til et andet uden begrænsninger.
2. Uden at dette berører stk. 4, underretter EU-institutionen Europa-Parlamentet og Rådet
om sin hensigt, tre uger før den foretager de i stk. 1 omhandlede overførsler. Hvis der gøres
behørigt begrundede indsigelser af enten Europa-Parlamentet eller Rådet inden denne frist,
finder proceduren i artikel 31 anvendelse.
3. Enhver anden EU-institution end Kommissionen kan inden for sin egen budgetsektion
foreslå Europa-Parlamentet og Rådet, at der foretages overførsler fra et afsnit til et andet, som
overstiger det loft, der er omhandlet i denne artikels stk. 1, litra a). Disse overførsler foretages
efter proceduren i artikel 31.
4. Enhver anden EU-institution end Kommissionen kan inden for sin egen budgetsektion
foretage overførsler mellem artikler uden at underrette Europa-Parlamentet og Rådet herom.
Artikel 30
Overførsler foretaget af Kommissionen
1. Kommissionen kan inden for sin budgetsektion:
a) selv overføre bevillinger inden for hvert kapitel
b) for så vidt angår personale- og administrationsudgifter, der er fælles for flere
afsnit, selv overføre bevillinger fra et afsnit til et andet på højst 10 % af
regnskabsårets bevillinger under den budgetpost, hvorfra overførslen foretages, og på
højst 30 % af regnskabsårets bevillinger under den budgetpost, hvortil overførslen
foretages
DA 112 DA
c) for så vidt angår aktionsudgifter selv overføre bevillinger mellem kapitler
inden for samme afsnit på højst 10 % af regnskabsårets bevillinger under den
budgetpost, hvorfra overførslen sker
d) for så vidt angår bevillinger til forskning og teknologisk udvikling, som JRC
har anvendt, inden for budgetafsnittet om "direkte forskning" selv overføre
bevillinger mellem kapitler på højst 15 % af bevillingerne på den budgetpost, hvorfra
overførslen sker
e) for så vidt angår forskning og teknologisk udvikling, selv overføre
aktionsbevillinger fra et afsnit til et andet, forudsat at bevillingerne anvendes til det
samme formål
f) for så vidt angår aktionsudgifter for de fonde, der gennemføres ved delt
forvaltning, med undtagelse af EGFL, selv overføre bevillinger fra et afsnit til et
andet, forudsat at der er tale om bevillinger til samme formål i henhold til den
forordning, der opretter den pågældende fond, eller at der er tale om udgifter til
teknisk bistand
g) selv overføre bevillinger fra en budgetkonto for en budgetgaranti til en
budgetkonto for en anden budgetgaranti i de undtagelsestilfælde, hvor de tildelte
ressourcer i den fælles garantifond for sidstnævnte ikke er tilstrækkelige, når der
trækkes på garantien, og med forbehold af at det overførte beløb efterfølgende
genetableres i overensstemmelse med proceduren i artikel 216212, stk. 4.
De udgifter, der er omhandlet i dette stykkes første afsnit, litra b), omfatter for hvert
politikområde de kategorier, der er omhandlet i artikel 47, stk. 4.
Når Kommissionen overfører EGFL-bevillinger i henhold til første afsnit efter den 31.
december, træffer den beslutning herom senest den 31. januar i det følgende regnskabsår.
Kommissionen underretter Europa-Parlamentet og Rådet senest to uger efter sin beslutning
om disse overførsler.
Kommissionen underretter Europa-Parlamentet og Rådet om sine hensigter tre uger før, den
foretager de i første afsnit, litra b), i dette stykke omhandlede overførsler. Hvis der gøres
behørigt begrundede indsigelser af enten Europa-Parlamentet eller Rådet inden denne frist,
finder proceduren i artikel 31 anvendelse.
Uanset fjerde afsnit kan Kommissionen i regnskabsårets sidste to måneder selv overføre
bevillinger vedrørende udgifter til personale, eksternt personale og øvrigt personale fra et
afsnit til et andet inden for den samlede grænse på 5 % af bevillingerne for det pågældende år.
Kommissionen underretter Europa-Parlamentet og Rådet senest to uger efter sin
beslutningbeslutningen om disse overførsler.
2. Kommissionen kan inden for sin egen budgetsektion træffe beslutning om følgende
overførsel af bevillinger fra et afsnit til et andet, forudsat at den umiddelbart herefter
underretter Europa-Parlamentet og Rådet om sin beslutning:
a) overførsel af bevillinger fra afsnittet "hensættelser" som omhandlet i denne
forordnings artikel 49, hvor den eneste betingelse for at frigøre reserven er
vedtagelse af en basisretsakt i henhold til artikel 294 i TEUF
b) i behørigt begrundede undtagelsestilfælde, såsom hvis der er tale om
internationale humanitære katastrofer og kriser, der indtræffer efter den 1. december i
regnskabsåret, overførsel af uudnyttede bevillinger for det pågældende år, der stadig
er disponible under afsnittene under udgiftsområdet i den flerårige finansielle ramme
DA 113 DA
afsat til Unionens foranstaltninger udadtil, til afsnittene vedrørende bistand i
krisesituationer og humanitære bistandsforanstaltninger.
Artikel 31
Overførselsforslag, som EU-institutionerne forelægger Europa-Parlamentet og Rådet
1. Hver EU-institution forelægger samtidigt sit overførselsforslag for Europa-
Parlamentet og Rådet.
2. Kommissionen kan forelægge Europa-Parlamentet og Rådet forslag om overførsler af
betalingsbevillinger til fonde, der gennemføres ved delt forvaltning, med undtagelse af EGFL,
senest den 10. januar i det følgende regnskabsår. Overførsel af betalingsbevillingerne kan
foretages fra alle budgetposter. I sådanne tilfælde afkortes den frist på seks uger, der er
omhandlet i stk. 4, til tre uger.
Såfremt overførslen ikke eller kun delvis godkendes af Europa-Parlamentet og Rådet,
konteres den tilsvarende andel af de udgifter, der er omhandlet i artikel 10, stk. 5, litra b), til
betalingsbevillingerne for det følgende regnskabsår.
3. Europa-Parlamentet og Rådet træffer afgørelse om overførsler af bevillinger i
overensstemmelse med stk. 4-8.
4. Bortset fra hastetilfælde træffer Europa-Parlamentet og Rådet, sidstnævnte med
kvalificeret flertal, afgørelse om hvert overførselsforslag inden for seks uger fra begge
institutioners modtagelse af forslaget. I hastetilfælde træffer Europa-Parlamentet og Rådet
afgørelse inden for tre uger fra modtagelse af forslaget.
5. Hvis Kommissionen har til hensigt at overføre EGFL-bevillinger i henhold til denne
artikel, forelægger den Europa-Parlamentet og Rådet forslag om overførsler senest den 10.
januar i det følgende regnskabsår. I sådanne tilfælde afkortes den frist på seks uger, der er
omhandlet i stk. 4, til tre uger.
6. Et overførselsforslag godkendes eller anses for godkendt, hvis der inden for fristen på
seks uger sker følgende:
a) Europa-Parlamentet og Rådet godkender det
b) enten Europa-Parlamentet eller Rådet godkender det, og den anden institution
undlader at handle
c) hverken Europa-Parlamentet eller Rådet træffer afgørelse om at ændre eller
forkaste overførselsforslaget.
7. Medmindre enten Europa-Parlamentet eller Rådet anmoder om noget andet, afkortes
den frist på seks uger, der er omhandlet i stk. 4, til tre uger, når:
a) overførslen udgør mindre end 10 % af bevillingerne på den budgetpost, som
den stammer fra, og ikke overstiger 5 000 000 EUR
b) overførslen kun vedrører betalingsbevillinger, og det samlede overførselsbeløb
ikke overstiger 10 000 0000 EUR.
8. Hvis enten Europa-Parlamentet eller Rådet har ændret overførselsbeløbet, og den
anden institution har godkendt det eller undladt at handle, eller hvis Europa-Parlamentet og
Rådet begge har ændret overførselsbeløbet, betragtes det laveste af de to beløb som godkendt,
medmindre den pågældende EU-institution trækker sit overførselsforslag tilbage.
DA 114 DA
Artikel 32
Overførsler underlagt særlige bestemmelser
1. Bevillinger, der modsvares af formålsbestemte indtægter, kan kun overføres, hvis
sådanne indtægter bevarer deres oprindelige formål.
2. Afgørelser om overførsler, der skal muliggøre anvendelse af  solidaritets- og 
nødhjælpsreserven  i henhold til artikel 9, stk. 1, litra b), i forordning (EU, Euratom)
2020/2093 , træffes af Europa-Parlamentet og Rådet på forslag af Kommissionen.
Med henblik på dette stykke finder proceduren i artikel 31, stk. 3 og 4, anvendelse. Kan
Europa-Parlamentet og Rådet ikke nå til enighed om Kommissionens forslag eller om at
vedtage en fælles holdning med hensyn til anvendelsen af nødhjælpsreserven, undlader de at
handle i forhold til dette overførselsforslag.
Forslag om overførsler fra  solidaritets- og  nødhjælpsreserven  for bistand i henhold
til artikel 9, stk. 1, litra b), i forordning (EU, Euratom) 2020/2093  ledsages af relevante og
detaljerede bilag, som viser:
a) de senest tilgængelige oplysninger om anvendelsen af bevillingerne og
overslag over behovene indtil regnskabsårets udgang for den budgetpost, hvortil
bevillingerne skal overføres
b) en analyse af mulighederne for at reallokere bevillingerne.
KAPITEL 7
PRINCIPPET OM FORSVARLIG ØKONOMISK FORVALTNING OG PRÆSTATION
Artikel 33
Præstation og principperne om sparsommelighed, produktivitet og effektivitet
1. Bevillinger skal anvendes i overensstemmelse med princippet om forsvarlig
økonomisk forvaltning og således gennemføres under overholdelse af følgende principper:
a) princippet om sparsommelighed, i henhold til hvilket de ressourcer, som EU-
institutionen anvender til udførelse af sine aktiviteter, skal stilles til rådighed
rettidigt, i den rigtige mængde og kvalitet samt til den mest fordelagtige pris
b) princippet om produktivitet, som vedrører det optimale forhold mellem de
anvendte ressourcer, de gennemførte aktiviteter og de mål, der nås
c) princippet om effektivitet, som vedrører det omfang, i hvilket de forfulgte mål
nås ved hjælp af de gennemførte aktiviteter.
2. I overensstemmelse med princippet om forsvarlig økonomisk forvaltning skal der ved
anvendelsen af bevillingerne fokuseres på præstation og med henblik herpå:
a) skal der fastsættes forudgående mål for programmer og aktiviteter
b) skal det ved hjælp af resultatindikatorer overvåges, at der gøres fremskridt med
at nå målene
c) skal Europa-Parlamentet og Rådet underrettes om fremskridt og problemer
med at nå disse mål, jf. artikel 41, stk. 3, første afsnit, litra h), og artikel 253247, stk.
1, litra e).
DA 115 DA
 ny
d) programmer og aktiviteter bør gennemføres for at nå de deri fastsatte mål uden at
gøre væsentlig skade på miljømålene angående modvirkning af klimaændringer,
tilpasning til klimaændringer, bæredygtig anvendelse og beskyttelse af vand- og
havressourcer, omstilling til en cirkulær økonomi, forebyggelse og bekæmpelse af
forurening samt beskyttelse og genopretning af biodiversitet og økosystemer, jf.
artikel 9 i Europa-Parlamentets og Rådets forordning (EU) 2020/85268
.
 2018/1046 (tilpasset)
 ny
3. Der fastsættes, hvis det er relevant, specifikke, målelige, realiserbare, relevante og
tidsbestemte målsætninger som omhandlet i stk. 1 og 2 og relevante, accepterede, troværdige,
nemme og robuste indikatorer.
Artikel 34
Evalueringer
1. Programmer og aktiviteter, der giver anledning til betydelige udgifter, skal være
genstand for forudgående og retrospektive evalueringer, som skal stå i forhold til
målsætningerne og udgifterne.
2. Forudgående evalueringer, der understøtter forberedelsen af programmer og
aktiviteter, skal baseres på dokumentation for de pågældende programmers eller aktiviteters
præstation, og skal indkredse og analysere de spørgsmål, der skal behandles, merværdien ved
inddragelse af Unionen, målsætninger, forventede virkninger af forskellige muligheder og
overvågnings- og evalueringsordninger.
For større programmer eller aktiviteter, der forventes at have betydelige økonomiske,
miljømæssige eller sociale virkninger, kan den forudgående evaluering ske i form af en
konsekvensanalyse, som ud over at opfylde kravene i første afsnit indeholder en analyse af de
forskellige mulige gennemførelsesmetoder.
3. Retrospektive evalueringer skal vurdere programmets eller aktivitetens præstation,
herunder aspekter såsom effektivitet, produktivitet, kohærens, relevans og merværdi på EU-
plan. Retrospektive evalueringer skal baseres på oplysningerne fra de overvågningsordninger
og de indikatorer, der er fastsat for den pågældende foranstaltning. De skal foretages mindst
én gang inden for hver flerårige finansielle ramme og så vidt muligt tilstrækkeligt tidligt til, at
der kan tages hensyn til resultaterne i forudgående evalueringer eller konsekvensanalyser,
som understøtter forberedelsen af beslægtede programmer og aktiviteter.
Artikel 35
Obligatorisk finansieringsoversigt
68
Europa-Parlamentets og Rådets forordning (EU) 2020/852 af 18. juni 2020 om fastlæggelse af en
ramme til fremme af bæredygtige investeringer og om ændring af forordning (EU) 2019/2088 (EUT L
198 af 22.6.2020, s. 13).
DA 116 DA
1. Ethvert forslag eller initiativ, som Kommissionen, Unionens højtstående repræsentant
for udenrigsanliggender og sikkerhedspolitik ("den højtstående repræsentant") eller en
medlemsstat forelægger lovgivningsmyndigheden, og som kan få budgetmæssige følger,
herunder ændringer i antallet af stillinger, skal ledsages af en finansieringsoversigt, der viser
overslagene med hensyn til betalings- og forpligtelsesbevillinger, af en vurdering af de
forskellige finansieringsmuligheder, der er til rådighed, og af en forudgående evaluering eller
konsekvensanalyse som omhandlet i artikel 34.
Enhver ændring af et forslag eller initiativ, som forelægges lovgivningsmyndigheden, og som
kan få betydelige budgetmæssige følger, herunder ændringer i antallet af stillinger, skal
ledsages af en finansieringsoversigt, der er udarbejdet af den EU-institution, som foreslår
ændringen.
Finansieringsoversigten skal indeholde de finansielle og økonomiske oplysninger, der er
nødvendige for, at lovgivningsmyndigheden kan vurdere, om der er behov for handling fra
Unionens side. Finansieringsoversigten skal indeholde relevante oplysninger om
sammenhængen med Unionens andre aktiviteter og eventuelle synergieffekter.
Når der er tale om flerårige operationer, skal finansieringsoversigten indeholde den
forventede tidsplan for de årlige behov for forpligtelses- og betalingsbevillinger og stillinger,
herunder eksternt personale, og en evaluering af deres finansielle virkninger på mellemlang
og, om muligt, lang sigt.
2. Under budgetproceduren tilvejebringer Kommissionen de oplysninger, der er
nødvendige for, at udviklingen i bevillingsbehovene kan sammenlignes med de oprindelige
overslag i finansieringsoversigten i takt med fremskridtene i forhandlingerne om det forslag
eller initiativ, som er forelagt lovgivningsmyndigheden.
3. For at mindske risikoen for svig, uregelmæssigheder og manglende opnåelse af
målsætningerne skal finansieringsoversigten indeholde oplysninger om det interne
kontrolsystem, der er indført, et overslag over omkostninger og fordele ved de kontroller, der
er omfattet af et sådant system, og en vurdering af den forventede fejlrisiko samt oplysninger
om eksisterende eller påtænkte svigforebyggelses- og beskyttelsesforanstaltninger.
Denne vurdering skal tage hensyn til fejlenes sandsynlige omfang og art såvel som det
pågældende politikområdes særlige betingelser og de regler, der gælder herfor.
4. Kommissionen anslår ved fremlæggelsen af reviderede eller nye udgiftsmæssige
forslag omkostningerne og fordelene ved kontrolsystemer samt forventet fejlrisikoniveau som
omhandlet i artikel stk. 3.
Artikel 36
Intern kontrol med budgetgennemførelsen
1. I henhold til princippet om forsvarlig økonomisk forvaltning skal budgettet
gennemføres under overholdelse af en sådan effektiv og produktivefficient intern kontrol, der
er passende for den pågældende gennemførelsesmetode, og i overensstemmelse med de
relevante sektorspecifikke regler.
2. Med henblik på budgetgennemførelsen skal intern kontrol anvendes på alle niveauer i
forvaltningen og være udformet til at give en rimelig sikkerhed for, at følgende målsætninger
opfyldes:
a) effektivitet, produktivitet og sparsommelighed i forbindelse med
transaktionerne
DA 117 DA
b) pålidelig rapportering
c) beskyttelse af aktiver og oplysninger
d) forebyggelse, opdagelse, korrektion af og opfølgning på svig  , korruption,
interessekonflikter, dobbeltfinansiering  og  andre  uregelmæssigheder  ,
bl.a. via elektronisk registrering og lagring af data om modtagere af EU-finansiering,
herunder deres reelle ejere som defineret i artikel 3, nr. 6), i Europa-Parlamentets og
Rådets direktiv (EU) 2015/849 og via det fælles integrerede IT-system til datamining
og risikoscore, som stilles til rådighed af Kommissionen med henblik på at få adgang
til og analysere disse data 
e) tilfredsstillende styring af risiciene i forbindelse med de underliggende
transaktioners lovlighed og regelmæssighed under hensyntagen til programmernes
flerårige karakter samt de pågældende betalingers art.
3. En effektiv intern kontrol skal baseres på bedste internationale praksis og omfatte
navnlig følgende elementer:
a) adskillelse af opgaver
b) en passende strategi for risikostyring og kontrol, der omfatter kontrol på
modtagerniveau
c) undgåelse af interessekonflikter
cd) tilstrækkelige revisionsspor og dataintegritet i datasystemer , herunder i
elektroniske systemer 
de) procedurer for overvågning af effektivitet og produktivitet
ef) procedurer for opfølgning på konstaterede svagheder og undtagelser i den
interne kontrol
fg) regelmæssig vurdering af, om det interne kontrolsystem fungerer, som det skal.
4. En effektiv intern kontrol skal baseres på følgende elementer:
a) gennemførelse af en hensigtsmæssig strategi for risikostyring og kontrol
 tillige med en strategi til bekæmpelse af svig , som koordineres blandt relevante
aktører i kontrolkæden
b) tilgængeligheden af kontrolresultaterne for alle relevante aktører i
kontrolkæden
c) tillid, hvor det er relevant, til forvaltningserklæringer fra
gennemførelsespartnere og til uafhængige revisionsudtalelser, forudsat at kvaliteten
af det arbejde, der ligger til grund herfor, er tilstrækkelig og acceptabel, og at
arbejdet er udført i overensstemmelse med aftalte standarder
d) rettidig anvendelse af korrigerende foranstaltninger, herunder i givet fald
afskrækkende sanktioner
e) klar og utvetydig lovgivning som grundlag for de pågældende politikker,
herunder basisretsakter vedrørende elementerne i den interne kontrol
f) afskaffelse af gentagne kontroller
g) forbedring af forholdet mellem omkostninger og fordele ved for kontrol.
5. Hvis omfanget af fejl under gennemførelsen af programmet vedvarende er højt, skal
Kommissionen identificere svaghederne i kontrolsystemerne, analysere omkostninger og
DA 118 DA
fordele ved mulige korrigerende foranstaltninger og tage eller foreslå passende skridt, såsom
forenkling af de relevante bestemmelser, forbedring af kontrolsystemerne og ændring af
programmets eller leveringssystemernes udformning.
 ny
6. Med henblik på stk. 2, litra d), registreres og lagres følgende data elektronisk i et
åbent, interoperabelt og maskinlæsbart format og stilles regelmæssigt til rådighed i det fælles
integrerede IT-system til datamining og risikoscore, som Kommissionen stiller til rådighed:
(a) modtagerens fulde registrerede juridiske navn, hvis der er tale om juridiske
personer, for- og efternavn, hvis der er tale om fysiske personer, deres moms-
eller skatteregistreringsnummer, hvis et sådant findes, eller en anden entydig
identifikator på landeniveau samt finansieringsbeløbet. Hvis der er tale om en
fysisk person, også fødselsdatoen fornavn(e), efternavn(e), fødselsdato,
momsregistreringsnummer eller -numre, skatteregistreringsnummer
eller -numre, hvis de findes, eller en anden entydig identifikator på landeniveau
for modtagernes reelle ejer(e), hvis modtagerne ikke er fysiske personer.
(b)
7. Det fælles integrerede IT-system til datamining og risikoscore udformes således, at
risikovurderingen lettes med henblik på udvælgelse, tildeling, finansiel forvaltning,
overvågning, undersøgelse, kontrol og revision, og der bidrages til en effektiv forebyggelse,
opdagelse, korrektion af og opfølgning på svig, korruption, interessekonflikter,
dobbeltfinansiering og andre uregelmæssigheder.
Anvendelsen af og adgangen til de data, der behandles af det fælles integrerede IT-system til
datamining og risikoscore, skal overholde de gældende databeskyttelsesregler og afgrænses til
Kommissionen eller et forvaltningsorgan som omhandlet i artikel 69, de medlemsstater, der
gennemfører budgettet i henhold til artikel 62, stk. 1, første afsnit, litra b), de medlemsstater,
der modtager og gennemfører EU-midler i medfør af budgetgennemførelsen i henhold til
artikel 62, stk. 1, første afsnit, litra a), de personer eller enheder, der gennemfører budgettet i
henhold til artikel 62, stk. 1, første afsnit, litra c), samt OLAF, Revisionsretten, EPPO og
andre EU-undersøgelses- og kontrolorganer inden for rammerne af deres respektive
beføjelser.
Kommissionen er den dataansvarlige, jf. artikel 3, nr. 8), i forordning (EU) 2018/1725, og er
ansvarlig for udvikling og forvaltning af samt tilsyn med det fælles integrerede IT-system til
datamining og risikoscore, for at garantere dataenes sikkerhed, integritet og fortrolighed,
autentificeringen af brugerne og for at beskytte IT-systemet mod dårlig forvaltning og
misbrug.
8. Medlemsstater, der modtager og gennemfører EU-midler i medfør af
budgetgennemførelsen i henhold til artikel 62, stk. 1, første afsnit, litra a), anvender
nærværende artikels stk. 1-7.
9. Med henblik på anvendelsen af kravene i nærværende artikels stk. 2, 3 og 6 af
medlemsstater, der gennemfører budgettet i henhold til artikel 62, stk. 1, første afsnit, litra b),
læses henvisninger til modtagere som henvisninger til tilskudsmodtagere som defineret i
sektorspecifikke regler.
DA 119 DA
10. Kommissionen udformer og gennemfører som led i sin kontrolstrategi, hvis det er
relevant, kontroller og revisioner, der anvender automatiserede IT-værktøjer og fremspirende
teknologier.
 2018/1046
 ny
KAPITEL 8
PRINCIPPET OM GENNEMSIGTIGHED
Artikel 37
Offentliggørelse af regnskaber og budgetter
1. Budgettet opstilles og gennemføres, og regnskaberne aflægges i overensstemmelse
med princippet om gennemsigtighed.
2. Budgettet og ethvert ændringsbudget offentliggøres i deres endeligt vedtagne form i
Den Europæiske Unions Tidende på foranledning af Europa-Parlamentets formand.
Budgetterne offentliggøres senest tre måneder efter den dato, hvor det fastslås, at de er
endeligt vedtaget.
Snarest muligt og senest fire uger efter den endelige vedtagelse af budgettet offentliggøres på
Kommissionens initiativ de endelige detaljerede budgettal på EU-institutioners websted på
alle sprog indtil den officielle offentliggørelse i Den Europæiske Unions Tidende.
De konsoliderede årsregnskaber offentliggøres i Den Europæiske Unions Tidende og på EU-
institutioners websted.
Artikel 38
Offentliggørelse af oplysninger om modtagere og andre oplysninger
1. Kommissionen giver  på sit websted  på en hensigtsmæssig måde og rettidigt
adgang til oplysninger om modtagere af midler, der er finansieret over budgettet  senest den
30. juni i året efter det regnskabsår, hvor der blev indgået retlige forpligtelser for de
pågældende midler  , hvis budgettet gennemføres af denne i overensstemmelse med artikel
62, stk. 1, første afsnit, litra a)  , af EU-institutionerne i henhold til artikel 59, stk. 1, og de
EU-organer, der er omhandlet i artikel 70 og 71 .
 ny
Hvis budgettet gennemføres i overensstemmelse med artikel 62, stk. 1, første afsnit, litra b) og
c), og med medlemsstaterne i overensstemmelse med artikel 62, stk. 1, første afsnit, litra a),
offentliggør Kommissionen på sit websted oplysninger om modtagerne senest den 30. juni i
året efter det regnskabsår, hvor kontrakten eller aftalen om støttebetingelserne blev indgået.
Hvis budgettet gennemføres i overensstemmelse med artikel 62, stk. 1, første afsnit, litra b),
læses henvisninger i denne artikel til modtagere som henvisninger til tilskudsmodtagere som
defineret i sektorspecifikke regler.
DA 120 DA
 2018/1046
 ny
Første afsnit gælder også for andre EU-institutioner, når de gennemfører budgettet i henhold
til artikel 59, stk. 1.
2. Bortset fra de tilfælde, der er omhandlet i stk. 3 og 4, skal følgende oplysninger
offentliggøres  i et åbent, interoperabelt og maskinlæsbart format, der gør det muligt at
sortere, søge, udvælge, sammenligne og genbruge data,  under behørig hensyntagen til
kravene om fortrolighed og sikkerhed, navnlig beskyttelsen af personoplysninger:
 ny
a) hvorvidt modtageren er en fysisk eller juridisk person
 2018/1046 (tilpasset)
 ny
ba)  modtagerens fulde registrerede juridiske navn, hvis der er tale om juridiske
personer, deres moms- eller skatteregistreringsnummer, hvis et sådant findes, eller en
anden entydig identifikator på landeniveau,  modtagerens  for- og efter navn
 , hvis der er tale om fysiske personer 
cb) modtagerens lokalitet, navnlig
i) modtagerens adresse, når modtageren er en juridisk person
ii) regionen på NUTS 2-niveau, når modtageren er en fysisk person  og
har bopæl i Den Europæiske Union, eller det land, hvor modtageren er en
fysisk person og ikke har bopæl i Den Europæiske Union 
dc) det beløb, der er indgået retlige forpligtelser for  og, hvis der er tale om en
forpligtelse med flere modtagere, fordelingen af dette beløb pr. modtager, hvis det er
muligt 
ed) foranstaltningens art og formål.De oplysninger, der er omhandlet i første
afsnit, offentliggøres kun i forbindelse med priser, tilskud og kontrakter, som er
tildelt på grundlag af konkurrencer, tilskudsprocedurer eller udbudsprocedurer, og
for eksperter, der er blevet udvalgt i henhold til artikel 237, stk. 2.
3. De oplysninger, der er omhandlet i første afsnit stk. 2, må ikke offentliggøres  og
forelægges ikke til offentliggørelse i overensstemmelse med denne artikels stk. 6 :
a) for uddannelsesstøtte udbetalt til fysiske personer og anden direkte støtte til
fysiske personer med særligt stort behov, jf. artikel 195191, stk. 4, litra b)
b) for kontrakter med meget lav værdi, der tildeles eksperter, der udvælges i
henhold til artikel 242237, stk. 2, samt kontrakter med meget lav værdi under det
beløb, der er omhandlet i bilag I, punkt 14.4
c) for finansiel støtte ydet gennem finansielle instrumenter  eller
budgetgarantier på under 500 000 EUR.
DA 121 DA
d) hvor en sådan offentliggørelse risikerer at udgøre en trussel mod de
pågældende personers eller enheders rettigheder og frihedsrettigheder som beskyttet
af Den Europæiske Unions charter om grundlæggende rettigheder eller at skade
modtagernes kommercielle interesser.
 ny
e) såfremt de ikke kræves offentliggjort ifølge sektorspecifikke regler, hvis budgettet
gennemføres i overensstemmelse med artikel 62, stk. 1, første afsnit, litra b).
 2018/1046
 ny
I de i første afsnit, litra c), omhandlede tilfælde skal de oplysninger, der gøres tilgængelige,
begrænses til statistiske oplysninger, der er aggregeret i henhold til de relevante kriterier,
såsom geografisk placering, modtagerens økonomiske typologi, type støtte, der er modtaget,
og det EU-politikområde, hvorunder støtten blev ydet.
Med hensyn til fysiske personer baseres offentliggørelsen af de oplysninger, der er omhandlet
i stk. 2, første afsnit, på relevante kriterier såsom foranstaltningens hyppighed eller type og de
involverede beløb.
4. Personer eller enheder, der gennemfører EU-midler i henhold til artikel 62, stk. 1,
første afsnit, litra c), offentliggør oplysninger om modtagere i overensstemmelse med deres
regler og procedurer, i det omfang disse regler anses for at være tilsvarende efter den
vurdering, der foretages af Kommissionen i henhold til artikel 158,  stk. 3 og  154, stk. 4,
første afsnit, litra e), og forudsat at enhver offentliggørelse af personoplysninger er omfattet af
garantier, der svarer til garantierne i denne artikel.
Organer, der er udpeget i henhold til artikel 63, stk. 3, offentliggør oplysninger i
overensstemmelse med sektorspecifikke regler. Disse sektorspecifikke regler kan i
overensstemmelse med det relevante retsgrundlag fravige nærværende artikels stk. 2 og 3,
navnlig med hensyn til offentliggørelse af personoplysninger, hvis det er berettiget på
grundlag af kriterierne omhandlet i nærværende artikels stk. 3, tredje afsnit, og under
hensyntagen til de særlige forhold, der gør sig gældende for den pågældende sektor.
 ny
Medlemsstater, der modtager og gennemfører EU-midler i medfør af budgetgennemførelsen i
henhold til artikel 62, stk. 1, første afsnit, litra a), sikrer efterfølgende offentliggørelse af
oplysninger om deres modtagere på et fælles websted i overensstemmelse med nærværende
artikels stk. 2 og 3.
DA 122 DA
 2018/1046
 ny
5. Oplysningerne omhandlet i stk. 1 offentliggøres på EU-institutioners websted senest
den 30. juni i året efter det regnskabsår, hvor der blev indgået retlige forpligtelser for de
pågældende midler.
EU-institutioners websted skal indeholde en henvisning til det websted, hvor de oplysninger,
der er omhandlet i stk. 1, kan findes, hvis de ikke offentliggøres direkte på et særligt websted
for EU-institutioner.
Kommissionen giver på en hensigtsmæssig måde og rettidigt adgang til oplysninger om et
fælles websted, hvor de oplysninger, som tilvejebringes af de  medlemsstater,  personer,
enheder eller organer, der er omhandlet i stk. 4, kan findes, herunder en henvisning til
webstedets adresse.
 ny
6. Med henblik på denne artikels stk. 1, første og andet afsnit, og med forbehold af stk. 4
og sektorspecifikke regler sender EU-institutioner, der gennemfører budgettet i henhold til
artikel 59, stk. 1, medlemsstater, der gennemfører budgettet i henhold til artikel 62, stk. 1,
første afsnit, litra b), medlemsstater, der modtager og gennemfører EU-midler i medfør af
budgetgennemførelsen i henhold til artikel 62, stk. 1, første afsnit, litra a), personer eller
enheder, der gennemfører budgettet i henhold til artikel 62, stk. 1, første afsnit, litra c), og
EU-organer, der er omhandlet i artikel 70 og 71, elektronisk til Kommissionen i et åbent,
interoperabelt og maskinlæsbart format mindst én gang om året og senest den 31. marts i året
efter det regnskabsår, hvor der var indgået retlige forpligtelser for midlerne, eller hvor
kontrakten eller aftalen om støttebetingelserne blev indgået, alt efter hvad der er relevant, de
oplysninger om modtagerne, der er omhandlet i denne artikels stk. 2, med undtagelse af de
data, der er omhandlet i nærværende artikels stk. 3, første afsnit.
Desuden skal de data, der skal sendes, også omfatte fysiske personers
momsregistreringsnummer eller skatteregistreringsnummer, hvis et sådant findes, eller en
anden entydig identifikator, der er fastsat på landeniveau, med henblik på at forbedre
kvaliteten af de sendte data, uden at de anvendes til offentliggørelse.
 2018/1046
76. Hvis personoplysninger offentliggøres, fjernes oplysningerne to år efter afslutningen
af det regnskabsår, hvor der blev indgået retlige forpligtelser for midlerne. Dette gælder også
personoplysninger vedrørende juridiske personer, hvis officielle navn identificerer en eller
flere fysiske personer.
 ny
Hvis budgettet gennemføres i overensstemmelse med artikel 62, stk. 1, første afsnit, litra b) og
c), fjernes personoplysningerne to år efter udgangen af det regnskabsår, hvor kontrakten eller
aftalen om støttebetingelserne blev indgået.
DA 123 DA
 2018/1046
 ny
AFSNIT III
BUDGETTETS FASTLÆGGELSE OG STRUKTUR
KAPITEL 1
FASTLÆGGELSE AF BUDGETTET
Artikel 39
Overslag over indtægter og udgifter
1. Enhver anden EU-institution end Kommissionen opstiller et overslag over sine
udgifter og indtægter, som den hvert år inden den 1. juli sender til Kommissionen og
samtidigt til orientering til Europa-Parlamentet og Rådet.
2. Den højtstående repræsentant afholder konsultationer med de medlemmer af
Kommissionen, der er ansvarlige for henholdsvis udviklingspolitik, naboskabspolitik,
internationalt samarbejde, humanitær bistand og krisestyring, om deres respektive
ansvarsområder.
3. Kommissionen opstiller et overslag over sine egne udgifter og indtægter, som den
umiddelbart efter vedtagelsen sender til Europa-Parlamentet og Rådet. Ved udarbejdelsen af
sit overslag anvender Kommissionen de oplysninger, der er omhandlet i artikel 40.
Artikel 40
Budgetoverslag for EU-organerne omhandlet i artikel 70
Hvert af de EU-organer, der er omhandlet i artikel 70, sender i overensstemmelse med
instrumentet om dets oprettelse hvert år senest den 31. januar Kommissionen, Europa-
Parlamentet og Rådet sit udkast til samlet programmeringsdokument, som indeholder dets
årlige og flerårige programmering med den tilsvarende planlægning af menneskelige og
finansielle ressourcer.
Artikel 41
Budgetforslag
1. Kommissionen forelægger Europa-Parlamentet og Rådet et forslag, som indeholder
budgetforslaget, senest den 1. september i det år, der ligger forud året, hvor budgettet skal
gennemføres. Kommissionen sender forslaget til de nationale parlamenter til orientering.
Budgetforslaget skal indeholde en samlet oversigt over Unionens indtægter og udgifter og
sammenfatter de overslag, der er omhandlet i artikel 39. Det kan også indeholde andre
overslag end dem, der er opstillet af EU-institutioner.
Budgetforslaget følger den struktur og udformning, der er anført i artikel 47-52.
DA 124 DA
Hver af budgetforslagets sektioner forsynes med en indledning udarbejdet af den pågældende
EU-institution.
Kommissionen udarbejder den generelle indledning til budgetforslaget. Den generelle
indledning omfatter de finansielle opstillinger med de vigtigste oplysninger fordelt på afsnit
og begrundelser for de bevillingsændringer, der foreslås fra det ene regnskabsår til det næste,
fordelt på udgiftskategorierne i den flerårige finansielle ramme.
2. For at sikre mere præcise og pålidelige overslag over de budgetmæssige følger af
gældende lovgivning og lovgivningsforslag under behandling knytter Kommissionen en
finansiel programmering for de følgende år, der er struktureret efter udgiftskategori,
politikområde og budgetpost, til budgetforslaget. Den fuldstændige finansielle programmering
omfatter de udgiftskategorier, der er indeholdt i punkt 2630 i den interinstitutionelle aftale af
162. december 20202013 mellem Europa-Parlamentet, Rådet og Kommissionen om
budgetdisciplin, om samarbejde på budgetområdet og om forsvarlig økonomisk forvaltning69
.
Der forelægges oversigtsoplysninger for de udgiftskategorier, der ikke er indeholdt i punkt
2630 i nævnte interinstitutionelle aftale.
Den vejledende finansielle programmering opdateres efter budgettets vedtagelse for at
medtage budgetprocedurens resultat og eventuelle andre relevante beslutninger.
3. Kommissionen forelægger sammen med budgetforslaget:
a) en sammenligningstabel, der indeholder budgetforslaget for øvrige EU-
institutioner og de oprindelige overslag for øvrige EU-institutioner som sendt til
Kommissionen, og som, hvis det er relevant, angiver årsagerne til, at budgetforslaget
indeholder overslag, der afviger fra dem, som er udarbejdet af andre EU-institutioner
b) eventuelle arbejdsdokumenter, som den finder nyttige i forbindelse med EU-
institutioners stillingsfortegnelser, hvoraf den senest godkendte stillingsfortegnelse
fremgår, og som indeholder en redegørelse for:
i) alt personale ansat af Unionen, ordnet efter type af ansættelseskontrakt
ii) politikken vedrørende stillinger og eksternt personale og for
kønsbalancen
iii) antallet af reelt besatte stillinger på den sidste dag i det år, der går forud
for det år, hvor budgetforslaget fremlægges, og årsgennemsnittet af stillinger
opgjort i fuldtidsækvivalenter, der reelt er til rådighed for det pågældende
foregående år, med angivelse af fordelingen opgjort efter lønklasse, køn og
administrativ enhed
iv) stillingernes fordeling på politikområder
v) for hver kategori af eksternt personale det oprindeligt anslåede antal af
fuldtidsækvivalenter på basis af de godkendte bevillinger såvel som antallet af
personer, der reelt er til rådighed, ved begyndelsen af det år, hvor
budgetforslaget fremlægges, med angivelse af fordelingen af disse opgjort efter
ansættelsesgruppe og, hvor det er relevant, lønklasse
c) for så vidt angår de EU-organer, der er omhandlet i artikel 70 og 71, et
arbejdsdokument med oplysninger om indtægter og udgifter samt alle oplysninger
om personale som omhandlet i litra b)
69
EUT C 373 af 20.12.2013, s. 1.
DA 125 DA
d) et arbejdsdokument om den planlagte gennemførelse af bevillinger for
regnskabsåret  , oplysninger om gennemførelsen af de formålsbestemte indtægter i
det foregående år, herunder oplysninger om beløb der er fremført til
regnskabsåret,  og om uindfriede forpligtelser
e) for så vidt angår administrationsbevillinger, et arbejdsdokument med
oplysninger om de administrationsudgifter, som Kommissionen skal afholde i
medfør af dens budgetsektion  , og et arbejdsdokument om Kommissionens
bygningspolitik som omhandlet i artikel 271, stk. 1 
f) et arbejdsdokument om pilotprojekter og forberedende foranstaltninger, som
også indeholder en vurdering af resultaterne og den planlagte opfølgning
g) for så vidt angår finansiering til internationale organisationer, et
arbejdsdokument, der indeholder:
i) en oversigt over alle bidrag fordelt efter EU-program eller -fond og
efter international organisation
ii) en begrundelse med forklaring på, hvorfor det er mere effektivt for
Unionen at finansiere de internationale organisationer end at handle direkte
h) programerklæringer eller et andet relevant dokument, der indeholder følgende:
i) angivelse af, hvilke EU-politikker og -mål programmet skal bidrage til
ii) en klar redegørelse for baggrunden for intervention på EU-plan i
overensstemmelse med bl.a. nærhedsprincippet
iii) fremskridt med at nå programmålene som fastsat i artikel 33
iv) en fuldstændig begrundelse, herunder en cost-benefit-analyse af
foreslåede ændringer i bevillingsniveauet
v) oplysninger om gennemførelsessatser for indeværende år og det
foregående regnskabsår i forbindelse med programmet
i) en samlet oversigt over forfaldsplanerne for betalinger, der efter program og
udgiftsområde sammenfatter de betalinger, der skal foretages i efterfølgende
regnskabsår til opfyldelse af budgetmæssige forpligtelser foreslået i budgetforslaget,
som er indgået i foregående regnskabsår.
Hvor offentlig-private partnerskaber gør brug af finansielle instrumenter, inkluderes
oplysningerne vedrørende disse instrumenter dog i det arbejdsdokument, der er omhandlet i
stk. 4.
4. I de tilfælde hvor Kommissionen gør brug af finansielle instrumenter, vedlægges
budgetforslaget et arbejdsdokument, der for hvert finansielt instrument angiver følgende:
a) en henvisning til det finansielle instrument og dets basisretsakt sammen med
en generel beskrivelse af instrumentet, dets indvirkning på budgettet, dets varighed
og merværdien af Unionens bidrag
b) de finansielle institutioner, der er involveret i gennemførelsen, herunder
eventuelle problemer i forbindelse med anvendelsen af artikel 159, stk. 2155, stk. 2
c) det finansielle instruments bidrag til opfyldelsen af det pågældende programs
mål målt ud fra de fastsatte indikatorer, herunder, hvor det er relevant, den
geografiske spredning
DA 126 DA
d) de forventede transaktioner, herunder målvolumener baseret på den
løftestangseffekt, der var sat som mål, og den forventede private kapital, der skal
mobiliseres, eller, hvis der ikke foreligger oplysninger herom, på løftestangseffekten
af de eksisterende finansielle instrumenter
e) de budgetposter, der svarer til de pågældende transaktioner og de aggregerede
budgetmæssige forpligtelser og betalinger fra budgettet
f) det gennemsnitlige tidsrum mellem den budgetmæssige forpligtelse for de
finansielle instrumenter og retlige forpligtelser for de enkelte projekter i form af
egenkapital eller gæld, når denne varighed er længere end tre år
g) indtægter og tilbagebetalinger i medfør af artikel 213209, stk. 3, opført
særskilt, herunder en evaluering af anvendelsen heraf
h) værdien af egenkapitalinvesteringer i forhold til de foregående år
i) det samlede beløb for hensættelser til tab og omkostninger såvel som
eventuelle oplysninger om Unionens eksponering for finansiel risiko, herunder
eventuelle eventualforpligtelser
j)  realiserede tab på aktiver  værdiforringelser og indfriede garantier både
for det foregående år og de respektive akkumulerede tal
k) det finansielle instruments præstation, herunder de investeringer, der er
foretaget, målet og de opnåede løftestangs- og multiplikatoreffekter, og også en
beløbsangivelse af den mobiliserede private kapital
l) de tildelte ressourcer i den fælles hensættelsesfond og, når det er relevant,
saldoen på forvaltningskontoen.
Arbejdsdokumentet omhandlet i første afsnit skal desuden indeholde en oversigt over de
administrative omkostninger som følge af forvaltningsgebyrer og andre finansielle udgifter og
driftsudgifter, der afholdes til forvaltningen af finansielle instrumenter, opstillet samlet og
efter henholdsvis forvaltningspart og forvaltede finansielle instrument.
Kommissionen redegør for grundene til den i første afsnit, litra f), omhandlede varighed og
forelægger, hvis det er relevant, en handlingsplan for afkortningen af varigheden inden for
rammerne af den årlige dechargeperiode.
Det i første afsnit omhandlede arbejdsdokument skal i en klar og præcis tabel sammenfatte
oplysninger efter finansielt instrument.
5. I de tilfælde hvor Unionen har ydet en budgetgaranti, vedlægger Kommissionen
budgetforslaget et arbejdsdokument, hvori der for hver budgetgaranti og for den fælles
hensættelsesfond redegøres for følgende:
a) en henvisning til budgetgarantien og dens basisretsakt sammen med en generel
beskrivelse af budgetgarantien, dens indvirkning på de finansielle forpligtelser på
budgettet, dens varighed og merværdien af Unionens bidrag
b) budgetgarantiens modparter, herunder eventuelle problemer i forbindelse med
anvendelsen af artikel 159, stk. 2155, stk. 2
c) budgetgarantiens bidrag til opfyldelsen af målene for budgetgarantien målt ud
fra de fastsatte indikatorer, herunder, hvor det er relevant, den geografiske spredning
og mobiliseringen af midler fra den private sektor
DA 127 DA
d) oplysninger om de transaktioner, der er omfattet af budgetgarantien på
aggregeret grundlag efter sektor, land og instrument, herunder, hvor det er relevant,
porteføljer og støtte kombineret med andre EU-foranstaltninger
e) de beløb, der er overført til modtagerne, og en vurdering af den
løftestangseffekt, der er opnået som følge af de projekter, der støttes under
budgetgarantien
f) oplysninger aggregeret på samme grundlag som det, der er omhandlet i litra d),
i forbindelse med træk på budgetgarantien, tab, udbytte, inddrevne beløb og andre
betalinger, der er modtaget
g)  det beløb afsat til hensættelser til tab, som følger af hver budgetgaranti,
samt en vurdering af, om tilførselssatsen er tilstrækkelig, og af behovet for
genetablering heraf  oplysninger om den finansielle forvaltning af den fælles
hensættelsesfond samt dens præstation og risiko ved udgangen af det foregående
kalenderår
h) den faktiske tilførselssats for den fælles hensættelsesfond og, når det er
relevant, de efterfølgende transaktioner i overensstemmelse med artikel 217213, stk.
4.
i) kapitalstrømmene i den fælles hensættelsesfond i løbet af det foregående kalenderår
samt væsentlige transaktioner og eventuelle andre relevante oplysninger om
Unionens eksponering for finansiel risiko.
j) i medfør af artikel 210, stk. 3, en vurdering af bæredygtigheden af
eventualforpligtelser, som afholdes over budgettet, som følge af budgetgarantier eller
finansiel bistand.
6. Hvis Kommissionen gør brug af EU-trustfonde for foranstaltninger udadtil, vedlægger
den budgetforslaget et detaljeret arbejdsdokument om de aktiviteter, der støttes via disse
trustfonde, herunder:
a) om gennemførelsen af disse, idet der bl.a. skal fremgå oplysninger om
overvågningsordningerne med de enheder, der gennemfører trustfondene
b) deres forvaltningsomkostninger
c) bidrag fra andre donorer end Unionen
d) en foreløbig vurdering af deres præstation på grundlag af betingelserne i artikel
238234, stk. 3
e) en beskrivelse af, hvordan deres aktiviteter har bidraget til de mål, der er
fastlagt i basisretsakten for det instrument, hvorfra Unionens bidrag til trustfondene
blev leveret.
7. Kommissionen vedlægger budgetforslaget en liste over sine afgørelser om pålæggelse
af bøder på det konkurrenceretlige område og beløbet af hver pålagt bøde sammen med
oplysninger om, hvorvidt bøderne er blevet endelige, eller om de er eller stadig kan gøres til
genstand for appel ved Den Europæiske Unions Domstol, samt om muligt oplysninger om,
hvornår hver enkelt bøde forventes at blive endelig.
8. Kommissionen vedlægger budgetforslaget et arbejdsdokument, der for hver
budgetpost, for hvilken der opføres interne eller eksterne formålsbestemte indtægter, angiver:
a) det anslåede beløb for sådanne indtægter, der skal opføres
b) det anslåede beløb for sådanne indtægter fremført fra foregående år.
DA 128 DA
89. Sammen med budgetforslaget forelægger Kommissionen også alle yderligere
arbejdsdokumenter, som den finder nyttige, når Europa-Parlamentet og Rådet skal vurdere
budgetanmodningerne.
910. I overensstemmelse med artikel 8, stk. 5, i Rådets afgørelse 2010/427/EU70
sender
Kommissionen Europa-Parlamentet og Rådet et arbejdsdokument sammen med
budgetforslaget, hvori følgende er udførligt beskrevet:
a) alle administrations- og aktionsudgifter vedrørende Unionens optræden
udadtil, herunder FUSP og den fælles sikkerheds- og forsvarspolitik, finansieret over
budgettet
b) EU-Udenrigstjenestens samlede administrationsudgifter for det foregående år
opdelt på hver enkelt EU-delegation og udgifter for EU-Udenrigstjenestens centrale
administration samt aktionsudgifter opdelt efter geografisk område (regioner, lande),
tematisk område, EU-delegation og mission.
1011. Desuden skal følgende fremgå af arbejdsdokumentet, der er omhandlet i stk. 10:
a) antallet af stillinger for hver lønklasse i hver kategori og det antal faste og
midlertidige stillinger, herunder kontraktansat og lokalt ansat personale, der er
godkendt inden for rammerne af bevillingerne i hver EU-delegation og i EU-
Udenrigstjenestens centrale administration
b) enhver forhøjelse eller nedskæring i forhold til det foregående regnskabsår af
antallet af stillinger opdelt efter lønklasse og kategori i EU-Udenrigstjenestens
centrale administration og samtlige EU-delegationer
c) antallet af stillinger, der er godkendt for det pågældende regnskabsår og, for
det foregående regnskabsår, såvel som antallet af stillinger, der er besat af diplomater
udsendt fra medlemsstater, og af EU-tjenestemænd
d) en detaljeret oversigt over alt personale i EU-delegationerne på tidspunktet for
fremlæggelsen af budgetforslaget, herunder opdeling efter geografisk område, køn,
land og mission, idet der sondres mellem stillinger i stillingsfortegnelsen,
kontraktansatte, lokalt ansatte og udsendte nationale eksperter, og over bevillinger,
der er anmodet om i budgetforslaget, til sådanne personaletyper med dertil svarende
overslag over antal fuldtidsækvivalenter på basis af de bevillinger, der er anmodet
om.
Artikel 42
Ændringsskrivelse til budgetforslaget
Kommissionen kan på grundlag af enhver ny oplysning, der ikke var til rådighed, da
budgetforslaget blev fastlagt, på eget initiativ eller efter anmodning fra en anden EU-
institution for så vidt angår deres respektive sektioner samtidigt forelægge Europa-
Parlamentet og Rådet en eller flere ændringsskrivelser til budgetforslaget inden indkaldelsen
af det forligsudvalg, der er omhandlet i artikel 314 i TEUF. Sådanne skrivelser kan omfatte en
ændringsskrivelse med ajourførte udgiftsoverslag for navnlig landbruget.
70
Rådets afgørelse 2010/427/EU af 26. juli 2010 om, hvordan Tjenesten for EU's Optræden Udadtil skal
tilrettelægges og fungere (EUT L 201 af 3.8.2010, s. 30).
DA 129 DA
Artikel 43
Medlemsstaters forpligtelser som følge af budgettets vedtagelse
1. Europa-Parlamentets formand fastslår efter proceduren i artikel 314, stk. 9, i TEUF og
Euratomtraktatens artikel 106A, at budgettet er endeligt vedtaget.
2. Når det er fastslået, at budgettet er endeligt vedtaget, er medlemsstaterne fra den 1.
januar i det følgende regnskabsår eller fra det tidspunkt, hvor det fastslås, at budgettet er
endeligt vedtaget, hvis dette sker efter den 1. januar, forpligtet til at foretage betalinger til
Unionen for skyldige beløb som nærmere fastsat i forordning (EU, Euratom) nr. 609/2014 ,
forordning (EU, Euratom) 2021/770 og forordning (EU, Euratom) [XXX] .
Artikel 44
Forslag til ændringsbudgetter
1. Kommissionen kan i følgende tilfælde forelægge forslag til ændringsbudget, som
primært er baseret på indtægter:
a) for at opføre saldoen fra det foregående regnskabsår på budgettet i
overensstemmelse med proceduren i artikel 18
b) for at revidere overslaget over egne indtægter på grundlag af ajourførte
økonomiske prognoser
c) for at ajourføre det reviderede overslag over egne indtægter og andre indtægter
såvel som for at evaluere tilstedeværelsen af og behovet for betalingsbevillinger.
Kommissionen kan i tilfælde af uundgåelige, særlige og uforudsete omstændigheder , navnlig
med henblik på anvendelsen af Den Europæiske Unions Solidaritetsfond, forelægge forslag til
ændringsbudgetter, der hovedsagelig er udgiftsdrevne.
2. Anmodninger om ændringsbudgetter fra andre EU-institutioner end Kommissionen
under samme omstændigheder som i stk. 1 sendes til Kommissionen.
Før fremlæggelsen af et forslag til ændringsbudget undersøger Kommissionen og de øvrige
berørte EU-institutioner, hvilket spillerum der er for reallokering af de relevante bevillinger
under særlig hensyntagen til en eventuel forventet underudnyttelse af bevillinger.
Artikel 43 finder anvendelse på ændringsbudgetter. Ændringsbudgetter begrundes i forhold til
de budgetter, hvis overslag de ændrer.
3. Kommissionen forelægger samtidig Europa-Parlamentet og Rådet sine forslag til
ændringsbudgetter senest den 1. september i hvert regnskabsår, medmindre særlige og
behørigt begrundede omstændigheder gør sig gældende, eller Den Europæiske
Solidaritetsfond finder anvendelse, i hvilke tilfælde der kan fremlægges et forslag til
ændringsbudget når som helst i årets løb. Den kan lade anmodninger om ændringsbudgetter
fra andre EU-institutioner ledsage af en udtalelse.
4. Forslag til ændringsbudgetter ledsages af de begrundelser og oplysninger om
budgetgennemførelsen i det foregående og løbende regnskabsår, som foreligger ved
udarbejdelsen af forslagene.
Artikel 45
Tidlig fremsendelse af overslag og budgetforslag
DA 130 DA
Kommissionen, Europa-Parlamentet og Rådet kan aftale at fremrykke visse datoer for
fremsendelse af overslag samt for vedtagelse og fremsendelse af budgetforslaget. En sådan
ordning må dog ikke medføre, at fristerne i artikel 314 i TEUF og Euratomtraktatens artikel
106A for behandlingen af disse tekster afkortes eller forlænges.
KAPITEL 2
BUDGETTETS STRUKTUR OG UDFORMNING
Artikel 46
Budgettets struktur
Budgettet består af følgende:
a) en almindelig oversigt over indtægter og udgifter
b) særskilte sektioner for hver EU-institution, bortset fra Det Europæiske Råd og
Rådet, der indgår i samme sektion, med underopdeling i indtægter og udgifter.
Artikel 47
Budgetkontoplan
1. Kommissionens indtægter samt de øvrige EU-institutioners indtægter og udgifter
opdeles af Europa-Parlamentet og Rådet på afsnit, kapitler, artikler og konti i
overensstemmelse med deres art eller formål.
2. Oversigten over udgifter for budgetsektionen vedrørende Kommissionen opstilles efter
en kontoplan vedtaget af Europa-Parlamentet og Rådet og opdelt efter udgifternes formål.
Hvert afsnit svarer til et politikområde og hvert kapitel svarer som udgangspunkt til et
program eller en aktivitet.
Hvert afsnit kan omfatte aktionsbevillinger og administrationsbevillinger. Inden for hvert
afsnit samles administrationsbevillingerne i et enkelt kapitel.
Budgetkontoplanen skal overholde principperne om specificering, forsvarlig økonomisk
forvaltning og gennemsigtighed. Den skal sikre den klarhed og gennemsigtighed, som er
nødvendig for budgetprocessen, gøre det lettere at identificere de vigtigste formål som
afspejlet i de relevante retsgrundlag, åbne mulighed for valg vedrørende politiske prioriteter
og muliggøre en effektiv gennemførelse.
3. Kommissionen kan anmode om tilføjelse af et pro memoria (p.m.) til en post uden
godkendte bevillinger. En sådan anmodning godkendes efter proceduren i artikel 31.
4. Ved opstillingen efter formål opdeles administrationsbevillingerne inden for de
enkelte afsnit som følger:
a) udgifter vedrørende personale, der er godkendt i stillingsfortegnelsen, der skal
omfatte et bevillingsbeløb og et antal stillinger i fortegnelsen svarende til disse
udgifter
b) udgifter til eksternt personale og øvrige udgifter omhandlet i artikel 30, stk. 1,
første afsnit, litra b), som finansieres over udgiftsområdet "administration" under den
flerårige finansielle ramme
DA 131 DA
c) udgifter vedrørende ejendomme og andre hertil knyttede udgifter, herunder
rengøring og vedligeholdelse, lejeudgifter, telekommunikation, vand, gas og
elektricitet
d) udgifter til eksternt personale og teknisk bistand direkte tilknyttet
gennemførelsen af programmer.
Alle typer af Kommissionens administrationsudgifter, der er fælles for flere afsnit, opføres i
en separat samlet oversigt opdelt efter type.
Artikel 48
Negative indtægter
1. Budgettet må ikke indeholde negative indtægter, undtagen når det er resultatet af
negativ forrentning af indlån i alt.
 ny
2. Uanset stk. 1 fratrækkes følgende budgettets indtægter:
a) negativ forrentning af indlån i alt
b) hvis størrelsen af bøder, tvangsbøder eller andre sanktioner i henhold til TEUF eller
Euratomtraktaten, der er omhandlet i artikel 109, stk. 1, annulleres eller reduceres af Den
Europæiske Unions Domstol, renter eller andre skyldige afgifter til de berørte parter, herunder
ethvert negativt afkast i forbindelse med disse beløb.
 2018/1046
32. De egne indtægter, der oppebæres i henhold til afgørelse (EU, Euratom)
2020/20532014/335/EU, Euratom, er nettobeløb og opføres som sådanne i budgettets samlede
oversigt over indtægter.
Artikel 49
Hensættelser
1. Hver sektion i budgettet kan omfatte et afsnit med "hensættelser". Bevillingerne
opføres under det pågældende afsnit i et af følgende tilfælde:
a) der findes ingen basisretsakt for den pågældende foranstaltning på det
tidspunkt, hvor budgettet fastsættes
b) der er stærkt begrundet usikkerhed om, hvorvidt bevillingerne under de
pågældende budgetposter er tilstrækkelige, eller om det er muligt at gennemføre dem
på betingelser, der er i overensstemmelse med princippet om forsvarlig økonomisk
forvaltning.
Bevillingerne i nævnte afsnit kan kun anvendes efter overførsler i overensstemmelse med
proceduren i denne forordnings artikel 30, stk. 21, første afsnit, litra c) litra a), hvor
vedtagelsen af basisretsakten er omfattet af proceduren i artikel 294 i TEUF, og i
overensstemmelse med proceduren i nærværende forordnings artikel 31 i alle øvrige tilfælde.
DA 132 DA
2. I tilfælde af alvorlige vanskeligheder med gennemførelsen kan Kommissionen i løbet
af regnskabsåret foreslå, at der overføres bevillinger til afsnittet "hensættelser". Europa-
Parlamentet og Rådet træffer afgørelse om sådanne overførsler efter artikel 31.
Artikel 50
Negativ reserve
Budgetsektionen vedrørende Kommissionen kan omfatte en "negativ reserve" på højst
200 000 000 EUR. En sådan reserve, der opføres under et særligt afsnit, omfatter kun
betalingsbevillinger.
Denne negative reserve anvendes inden regnskabsårets udgang ved overførsler efter
proceduren i artikel 30 og 31.
Artikel 51
Nødhjælpsreserve
1. Budgetsektionen vedrørende Kommissionen omfatter en nødhjælpsreserve til
tredjelande.
2. Den i stk. 1 omhandlede reserve skal anvendes inden regnskabsårets udgang ved
overførsler efter proceduren i artikel 30 og 32.
Artikel 52
Budgettets udformning
1. Budgettet viser:
a) i den almindelige oversigt over indtægter og udgifter:
i) Unionens anslåede indtægter i det løbende regnskabsår ("år n")
ii) de anslåede indtægter i det foregående regnskabsår og indtægterne i år
n–2
iii) forpligtelses- og betalingsbevillingerne for år n
iv) forpligtelses- og betalingsbevillingerne for det foregående regnskabsår
v) de indgåede udgiftsforpligtelser og de betalte udgifter i år n–2,
sidstnævnte også opført som procentdel af budgettet for år n
vi) de relevante anmærkninger for hver underinddeling, jf. artikel 47, stk.
1, herunder henvisninger til basisretsakten, når der findes en sådan, og alle
relevante forklaringer vedrørende arten af og formålet med bevillingerne
b) i hver sektion indtægter og udgifter efter samme struktur som fastsat i litra a)
c) for så vidt angår personale:
i) for hver sektion en stillingsfortegnelse, der angiver antallet af stillinger
i hver lønklasse inden for hver kategori og tjenestegruppe og antallet af faste
og midlertidige stillinger, der godkendes inden for rammerne af
budgetbevillingerne
ii) en stillingsfortegnelse over det personale, der aflønnes over
bevillingerne til forskning og teknologisk udvikling med henblik på direkte
DA 133 DA
foranstaltninger, og en stillingsfortegnelse over det personale, der aflønnes
over de samme bevillinger med henblik på indirekte foranstaltninger;
fortegnelserne opdeles efter kategori og lønklasse og sondrer mellem faste og
midlertidige stillinger, der godkendes inden for rammerne af
budgetbevillingerne
iii) en stillingsfortegnelse, der for hvert af de i artikel 70 omhandlede EU-
organer, som modtager bidrag over budgettet, angiver antallet af stillinger for
hver lønklasse og for hver kategori. Stillingsfortegnelserne skal ud for det antal
stillinger, der godkendes for det pågældende regnskabsår, vise antallet af
godkendte stillinger for det foregående år. Personalet ved Euratoms
Forsyningsagentur opføres separat i Kommissionens stillingsfortegnelse
d) for så vidt angår finansiel bistand og budgetgarantier:
i) i den almindelige oversigt over indtægter budgetposter, der svarer til de
pågældende transaktioner og er bestemt til opførelse af eventuelle
tilbagebetalinger fra modtagere, der i første omgang har misligholdt deres
forpligtelser. Disse poster forsynes med et pro memoria (p.m.) og ledsages af
relevante anmærkninger
ii) i budgetsektionen vedrørende Kommissionen:
– de budgetposter, der vedrører budgetgarantier i forbindelse med de
pågældende transaktioner. Disse poster forsynes med et pro memoria
(p.m.), forudsat at der ikke herunder er opstået faktiske udgifter, der skal
dækkes af endelige bevillinger
– anmærkninger med henvisning til basisretsakten, de planlagte
transaktioners omfang og varighed samt den budgetgaranti, som Unionen
stiller i forbindelse med gennemførelsen af sådanne transaktioner
iii) i et dokument vedlagt som bilag til budgetsektionen vedrørende
Kommissionen til orientering også de tilsvarende risici:
– løbende kapitaltransaktioner og gældsforvaltning
– kapitaltransaktionerne og gældsforvaltningen i år n
 ny
– en samlet oversigt over låntagnings- og långivningstransaktionerne
 2018/1046 (tilpasset)
 ny
e) for så vidt angår finansielle instrumenter, der oprettes uden en basisretsakt:
i) budgetposter, der svarer til de pågældende transaktioner
ii) en generel beskrivelse af de finansielle instrumenter, herunder deres
varighed og deres indvirkning på budgettet
iii) de forventede transaktioner, herunder målvolumen baseret på den
forventede løftestangs- og multiplikatoreffekt
DA 134 DA
f) for så vidt angår de midler, der gennemføres af personer eller enheder i medfør
af artikel 62, stk. 1, første afsnit, litra c):
i) en henvisning til basisretsakten for det relevante program
ii) tilsvarende budgetposter
iii) en generel beskrivelse af foranstaltningen, herunder dens varighed og
indvirkning på budgettet
g) de samlede udgifter vedrørende FUSP opført under et kapitel med overskriften
"FUSP" med specifikke artikler, som omfatter FUSP's udgifter og indeholder
specifikke budgetposter, der som minimum anfører de enkelte større missioner.
2. Europa-Parlamentet og Rådet kan ud over de dokumenter, der er omhandlet i stk. 1,
vedlægge budgettet andre relevante dokumenter.
Artikel 53
Regler om stillingsfortegnelserne for personale
1. De stillingsfortegnelser, der er omhandlet i artikel 52, stk. 1, litra c), udgør for hver
EU-institution eller hvert EU-organ en ufravigelig grænse. Ingen udnævnelser må finde sted
ud over den fastsatte grænse.
Med undtagelse af lønklasse AD 14, AD 15 og AD 16 kan hver EU-institution eller hvert EU-
organ dog ændre sin stillingsfortegnelse med indtil 10 % af de godkendte stillinger på
følgende betingelser:
a) omfanget af personalebevillinger for hele regnskabsåret berøres ikke
b) grænsen for det samlede antal godkendte stillinger for hver stillingsfortegnelse
overskrides ikke
c) EU-institutionen eller -organet har deltaget i en benchmarkingundersøgelse
med andre EU-institutioner eller -organer iværksat gennem Kommissionens
personalescreening.
EU-institutionen underretter Europa-Parlamentet og Rådet om sine hensigter, tre uger før den
foretager de i andet afsnit omhandlede ændringer. Hvis der foreligger behørigt begrundede
indsigelser, som enten Europa-Parlamentet eller Rådet har gjort opmærksom på inden denne
frist, undlader EU-institutionen at foretage ændringerne, og proceduren i artikel 44 finder
anvendelse.
2. Uanset stk. 1, første afsnit, kan der kompenseres for virkningerne af deltidstjeneste,
der er godkendt af ansættelsesmyndigheden i overensstemmelse med vedtægten, ved andre
udnævnelser.
KAPITEL 3
BUDGETDISCIPLIN
Artikel 54
Overholdelse af den flerårige finansielle ramme og afgørelse n om ordningen for Den
Europæiske Unions egne indtægter 2014/335/EU, Euratom
DA 135 DA
Budgettet overholder den flerårige finansielle ramme og afgørelse (EU, Euratom)
2020/20532014/335/EU, Euratom.
Artikel 55
EU-retsakters overholdelse af budgettet
Hvis gennemførelsen af en EU-retsakt medfører overskridelse af de disponible
budgetbevillinger, må den finansielle gennemførelse af en sådan retsakt ikke finde sted, før
budgettet er blevet ændret i overensstemmelse hermed.
AFSNIT IV
BUDGETGENNEMFØRELSE
KAPITEL 1
ALMINDELIGE BESTEMMELSER
Artikel 56
Budgetgennemførelse i overensstemmelse med princippet om forsvarlig økonomisk
forvaltning
1. Kommissionen har ansvaret for budgetgennemførelsen med hensyn til indtægter og
udgifter i overensstemmelse med denne forordning og inden for rammerne af de godkendte
bevillinger.
2. Medlemsstaterne samarbejder med Kommissionen, således at bevillingerne anvendes i
overensstemmelse med princippet om forsvarlig økonomisk forvaltning.
Artikel 57
Information om videregivelse af personoplysninger til revisionsformål
 I tildelingsprocedurer, herunder  iI forbindelse med tilskud,  ikkefinansielle
donationer,  udbud eller priser, der gennemføres ved direkte forvaltning, informeres
potentielle tilskudsmodtagere, kandidater, tilbudsgivere og deltagere i overensstemmelse med
forordning (EU) 2018/1725(EF) nr. 45/2001 om, at deres personoplysninger af hensyn til
beskyttelsen af Unionens finansielle interesser kan videregives til interne revisionstjenester,
til Revisionsretten  , til EPPO  eller til Det Europæiske Kontor for Bekæmpelse af Svig
(OLAF) og mellem de anvisningsberettigede i Kommissionen og de forvaltningsorganer, der
er omhandlet i nærværende forordnings artikel 69, og de EU-organer, der er omhandlet i
nærværende forordnings artikel 70 og 71.
Artikel 58
Basisretsakt og undtagelser
1. Bevillingerne på budgettet til EU-foranstaltninger anvendes kun, hvis der er vedtaget
en basisretsakt.
DA 136 DA
2. Uanset stk. 1 og på de betingelser, der er fastsat i stk. 3, 4 og 5, kan følgende
bevillinger gennemføres uden en basisretsakt, forudsat at de foranstaltninger, de skal
finansiere, falder ind under Unionens kompetence:
a) bevillinger til pilotprojekter af eksperimentel art, der har til formål at vise, om
en foranstaltning er gennemførlig og nyttig
b) bevillinger til forberedende foranstaltninger inden for anvendelsesområdet for
TEUF og Euratomtraktaten, der har til formål forberede forslag med henblik på
vedtagelse af fremtidige foranstaltninger
c) bevillinger til forberedende foranstaltninger inden for afsnit V i TEU
d) bevillinger til punktuelle eller permanente foranstaltninger, som
Kommissionen gennemfører i medfør af de opgaver, der i henhold til TEUF og
Euratomtraktaten følger af dens prærogativer på det institutionelle plan ud over,
bortset fra dens initiativret på det lovgivningsmæssige område til at fremsætte forslag
som omhandlet i litra b), samt i medfør af særlige beføjelser, der tillægges den
direkte ved artikel 154, 156, 159 og 160, artikel 168, stk. 2, artikel 171, stk. 2, artikel
173, stk. 2, artikel 175, stk. 2„ artikel 181, stk. 2, artikel 190, artikel 210, stk. 2, og
artikel 214, stk. 6, i TEUF samt artikel 70 og artikel 77-85 i Euratomtraktaten
e) bevillinger til hver enkelt EU-institutions drift i medfør af dens administrative
autonomi.
3. For så vidt angår de i stk. 2, litra a), omhandlede bevillinger må de relevante
forpligtelsesbevillinger højst opføres på budgettet for to på hinanden følgende regnskabsår.
De samlede bevillinger til pilotprojekter må ikke overstige 40 000 000 EUR pr. regnskabsår.
4. For så vidt angår de i stk. 2, litra b), omhandlede bevillinger skal forberedende
foranstaltninger indgå i en sammenhængende strategi og kan antage forskellige former. De
relevante forpligtelsesbevillinger må højst opføres på budgettet for tre på hinanden følgende
regnskabsår. Proceduren for vedtagelsen af den relevante basisretsakt skal være tilendebragt
inden udgangen af det tredje regnskabsår. Under denne procedure skal der ved indgåelsen af
bevillingsforpligtelser tages hensyn til den forberedende foranstaltnings særlige karakteristika
for så vidt angår planlagte aktiviteter, mål og modtagere. Følgelig må de bevillinger, der er
indgået forpligtelser for, ikke svare til dem, der tænkes anvendt til finansiering af den
endelige foranstaltning.
De samlede bevillinger til nye forberedende foranstaltninger, der er omhandlet i stk. 2, litra
b), må ikke overstige 50 000 000 EUR pr. regnskabsår, og de samlede bevillinger, som der
faktisk er indgået forpligtelser for til forberedende foranstaltninger, må ikke overstige
100 000 000 EUR.
5. For så vidt angår de i stk. 2, litra c), omhandlede bevillinger skal forberedende
foranstaltninger begrænses til en kort periode og skal have til formål at fastlægge
betingelserne for Unionens indsats for at opfylde målene for FUSP og for vedtagelsen af de
nødvendige retlige instrumenter.
Med henblik på Unionens krisestyringsoperationer skal forberedende foranstaltninger bl.a.
have til formål at vurdere de operative behov, sikre en hurtig første anvendelse af
ressourcerne eller skabe betingelserne på stedet for iværksættelse af operationen.
Forberedende foranstaltninger vedtages af Rådet på forslag fra den højtstående repræsentant.
For at sikre en hurtig gennemførelse af forberedende foranstaltninger underretter den
højtstående repræsentant tidligst muligt Europa-Parlamentet og Kommissionen om Rådets
hensigt om at iværksætte en forberedende foranstaltning og navnlig om de anslåede
DA 137 DA
ressourcer, som er nødvendige til det pågældende formål. Kommissionen træffer alle de
nødvendige foranstaltninger til at sikre, at midlerne udbetales hurtigt.
Finansieringen af foranstaltninger, som Rådet har vedtaget med henblik på forberedelse af
Unionens krisestyringsoperationer i henhold til afsnit V i TEU, omfatter
marginalomkostninger, som følger direkte af en specifik udsendelse til stedet af en mission
eller et hold, som bl.a. involverer personale fra EU-institutioner, herunder højrisikoforsikring,
rejse- og indkvarteringsudgifter og dagpenge.
Artikel 59
Andre EU-institutioners end Kommissionens budgetgennemførelse
1. Kommissionen giver de øvrige EU-institutioner de nødvendige beføjelser til at
gennemføre de sektioner af budgettet, som vedrører dem.
2. For at lette gennemførelsen af deres bevillinger kan EU-institutioner indgå
serviceleveranceaftaleraftaler på tjenesteenhedsplan med hinanden, der fastsætter
betingelserne for levering af tjenesteydelser og varer samt udførelse af bygge- og
anlægsarbejder eller af ejendomskontrakter.
Disse aftaler skal gøre det muligt at overføre bevillinger eller kompensere for omkostninger
som følge af deres gennemførelse.
3. Der kan også indgås serviceleveranceaftaler som omhandlet i stk. 2 mellem afdelinger
i EU-institutionerne, EU-organerne, europæiske kontorer, organer eller personer, der har fået
overdraget gennemførelsen af specifikke aktioner i FUSP i henhold til afsnit V i TEU, og
kontoret for generalsekretæren for Europaskolernes Øverste Råd. Kommissionen og de øvrige
EU-institutioner aflægger regelmæssigt rapport til Europa-Parlamentet og til Rådet om de
serviceleveranceaftaler, de indgår med andre EU-institutioner.
Artikel 60
Delegation af beføjelser vedrørende budgetgennemførelsen
1. Kommissionen og hver af de øvrige EU-institutioner kan på de vilkår, der er fastsat i
denne forordning og deres forretningsordener, og inden for fuldmagtsinstrumentets rammer
delegere deres beføjelser vedrørende budgetgennemførelsen inden for deres respektive
institutioner. De befuldmægtigede handler inden for rammerne af de beføjelser, som de
udtrykkeligt har fået overdraget.
2. Kommissionen kan i tillæg til stk. 1 delegere sine budgetgennemførelsesbeføjelser
vedrørende aktionsbevillingerne under dens egen budgetsektion til EU-delegationschefer og
for at sikre kontinuiteten under delegationschefers fravær til stedfortrædende EU-
delegationschefer. En sådan delegation berører ikke det ansvar for budgetgennemførelsen, der
påhviler EU-delegationschefer. Hvis EU-delegationschefers fravær overstiger fire uger,
reviderer Kommissionen sin afgørelse om at delegere budgetgennemførelsesbeføjelser. Når
EU-delegationscheferne og disses stedfortrædere, når førstnævnte ikke er til stede, fungerer
som Kommissionens anvisningsberettigede ved videredelegation, anvender de
Kommissionens budgetgennemførelsesbestemmelser og er underlagt samme opgaver,
forpligtelser og ansvar som enhver anden, der ved videredelegation fungerer som
Kommissionens anvisningsberettigede.
Kommissionen kan trække den i første afsnit omhandlede delegation af beføjelser tilbage i
overensstemmelse med sine egne regler.
DA 138 DA
Med henblik på første afsnit træffer den højtstående repræsentant de nødvendige
foranstaltninger til at lette samarbejdet mellem EU-delegationerne og Kommissionens
tjenestegrene.
3. EU-Udenrigstjenesten kan undtagelsesvis delegere sine
budgetgennemførelsesbeføjelser vedrørende administrationsbevillingerneaktionsbevillingerne
under sin egen budgetsektion til kommissionsansatte ved EU-delegationen, hvis det er
nødvendigt for at sikre kontinuiteten i forvaltningen af sådanne delegationer under EU-
Udenrigstjenestens kompetente anvisningsberettigedes fravær fra det land, som
vedkommendes delegation ligger i. I de undtagelsesvise tilfælde, hvor kommissionsansatte
ved EU-delegationerne fungerer som EU-Udenrigstjenestens anvisningsberettigede ved
videredelegation, anvender de EU-Udenrigstjenestens interne
budgetgennemførelsesbestemmelser og er underlagt de samme pligter, forpligtelser og ansvar
som enhver anden, der ved videredelegation fungerer som EU-Udenrigstjenestens
anvisningsberettigede.
EU-Udenrigstjenesten kan trække den i første afsnit omhandlede delegation af beføjelser
tilbage i overensstemmelse med sine egne regler.
Artikel 61
Interessekonflikter
1. Finansielle aktører, jf. kapitel 4 i dette afsnit, og andre personer, herunder nationale
myndigheder på ethvert niveau, der er involveret i budgetgennemførelse ved direkte, indirekte
og delt forvaltning, herunder forberedende foranstaltninger med henblik herpå, revision eller
kontrol, foretager ikke handlinger, der vil kunne medføre, at den pågældendes egne interesser
kommer i konflikt med Unionens interesser. De træffer passende foranstaltninger for at
undgå, at der opstår interessekonflikt i de funktioner, der henhører under deres ansvar, og for
at afhjælpe situationer, der objektivt set kan opfattes som en interessekonflikt.
2. Hvis der er risiko for en interessekonflikt, som involverer en ansat hos en national
myndighed, forelægger den pågældende sagen for sin overordnede. Hvis der foreligger en
sådan risiko for personale omfattet af vedtægten, forelægger den pågældende sagen for den
relevante ved delegation bemyndigede anvisningsberettigede. Den relevante overordnede eller
den ved delegation bemyndigede anvisningsberettigede bekræfter skriftligt, om der er
konstateret en interessekonflikt. Hvis der er konstateret en interessekonflikt, sikrer
ansættelsesmyndigheden eller den relevante nationale myndighed, at den pågældende
indstiller alle aktiviteter i sagen. Den relevante ved delegation bemyndigede
anvisningsberettigede eller den relevante nationale myndighed sikrer, at alle yderligere
hensigtsmæssige foranstaltninger træffes i overensstemmelse med den relevante lovgivning
 , herunder den nationale ret vedrørende interessekonflikter i tilfælde, som involverer en
ansat hos en national myndighed .
3. Med henblik på stk. 1 er der tale om interessekonflikt, når en upartisk og objektiv
udøvelse af de opgaver, der påhviler en finansiel aktør eller en anden person omhandlet i stk.
1, bringes i fare af familiemæssige, følelsesmæssige, politiske, nationale eller økonomiske
grunde eller enhver anden direkte eller indirekte personlig interesse.
DA 139 DA
KAPITEL 2
GENNEMFØRELSESMETODER
Artikel 62
Metoder til budgetgennemførelse
1. Kommissionen gennemfører budgettet på en af følgende måder:
a) direkte ("direkte forvaltning") som fastsat i artikel 126125-157153 ved dens
tjenestegrene, herunder dens personale ved EU-delegationer under ledelse af de
respektive delegationschefer i overensstemmelse med artikel 60, stk. 2, eller gennem
forvaltningsorganer som omhandlet i artikel 69
b) ved delt forvaltning med medlemsstaterne ("delt forvaltning") som fastsat i
artikel 63 og 126125-130129
c) indirekte ("indirekte forvaltning") som fastsat i artikel 126125-153149 og
158154-163159, hvis dette foreskrives i basisretsakten eller i de tilfælde, der er
omhandlet i artikel 58, stk. 2, litra a)-d), ved at overdrage
budgetgennemførelsesopgaver til:
i) tredjelande eller organer, som tredjelande har udpeget  , jf. artikel
162 
ii) internationale organisationer eller deres agenturer, jf. artikel 160156
iii) Den Europæiske Investeringsbank ("EIB") eller Den Europæiske
Investeringsfond ("EIF") eller begge, der optræder som en gruppe ("EIB-
gruppen")
iv) de EU-organer, der er omhandlet i artikel 70 og 71
v) offentligretlige organer, herunder medlemsstatsorganisationer
vi) privatretlige organer, der har fået overdraget offentlige
tjenesteydelsesopgaver, herunder medlemsstatsorganisationer, i det omfang de
har fået stillet tilstrækkelige finansielle garantier
vii) privatretlige organer, undergivet lovgivningen i en medlemsstat, som
har fået overdraget gennemførelsen af et offentlig-privat partnerskab, og som
har fået stillet tilstrækkelige finansielle garantier
viii) organer eller personer, der har fået overdraget gennemførelsen af
specifikke aktioner i FUSP i henhold til afsnit V i TEU, og som er anført i den
relevante basisretsakt.
 ny
ix) organer, der er etableret i en medlemsstat og underlagt en medlemsstats
privatret eller EU-retten, og som i overensstemmelse med sektorspecifikke
regler kan få overdraget gennemførelsen af EU-midler eller budgetgarantier,
for så vidt som de kontrolleres af organer, der er anført i nr. v) eller vi), og de
har fået stillet tilstrækkelige finansielle garantier i form af solidarisk hæftelse
DA 140 DA
af kontrolorganerne eller ækvivalente finansielle garantier, og som for hver
foranstaltning kan begrænses til EU-støttens maksimale beløb.
 2018/1046 (tilpasset)
 ny
For så vidt angår første afsnit, litra c), nr. vi)  og vii) , kan de krævede finansielle
garantiers beløb fastsættes i den relevante basisretsakt og kan begrænses til det maksimale
beløb for Unionens bidrag til det pågældende organ. I tilfælde af flere garanter fastsættes
fordelingen af beløbet for det samlede ansvar, der skal dækkes af garantierne, i bidragsaftalen,
der kan indeholde bestemmelser om, at hver garants ansvar skal stå i et rimeligt forhold til
den andel, som dennes respektive bidrag til organet udgør.
2. Med henblik på direkte forvaltning kan Kommissionen anvende de instrumenter, der
er omhandlet i afsnit VII, VIII, IX, X og XII.
Med henblik på delt forvaltning er instrumenterne til budgetgennemførelse de, der er fastsat i
de sektorspecifikke regler.
Med henblik på indirekte forvaltning anvender Kommissionen afsnit VI og, hvis der er tale
om finansielle instrumenter og budgetgarantier, afsnit VI og X. De enheder, der medvirker til
gennemførelsen, anvender de instrumenter til budgetgennemførelse, der er fastsat i den
pågældende bidragsaftale.
3. Kommissionen er ansvarlig for budgetgennemførelsen i overensstemmelse med artikel
317 i TEUF og må ikke uddelegere disse opgaver til tredjeparter, hvis disse opgaver
indebærer en betydelig skønsmargen, der indebærer overvejelser af politisk art.
Kommissionen må ikke via aftaler i henhold til afsnit VII udlicitere opgaver, der indebærer
udøvelse af offentlig myndighed eller udøvelse af skønsbeføjelser.
Artikel 63
Delt forvaltning med medlemsstaterne
1. Når Kommissionen gennemfører budgettet ved delt forvaltning, delegeres der opgaver
i tilknytning til budgetgennemførelsen til medlemsstaterne. Kommissionen og
medlemsstaterne overholder principperne om forsvarlig økonomisk forvaltning,
gennemsigtighed og ikkeforskelsbehandling og sikrer synligheden af Unionens
foranstaltninger, når de forvalter EU-midler. Med henblik herpå opfylder Kommissionen og
medlemsstaterne deres respektive kontrol- og revisionsforpligtelser og påtager sig det deraf
følgende ansvar i medfør af denne forordning. Yderligere bestemmelser fastsættes i
sektorspecifikke regler.
2. Medlemsstaterne træffer ved udførelsen af deres opgaver i tilknytning til
budgetgennemførelsen alle nødvendige foranstaltninger, herunder lovgivningsmæssige,
reguleringsmæssige og administrative foranstaltninger, for at beskytte Unionens finansielle
interesser, navnlig ved:
a) at sikre, at foranstaltninger, der finansieres over budgettet, gennemføres
korrekt og effektivt og i overensstemmelse med de relevante sektorspecifikke regler
b) at udpege de organer, der har ansvaret for forvaltning og kontrol af EU-midler
i overensstemmelse med stk. 3, og overvåge disse organer
DA 141 DA
c) at forebygge, opdage og korrigere uregelmæssigheder og svig
d) i overensstemmelse med denne forordning og de sektorspecifikke regler at
samarbejde med Kommissionen, OLAF, Revisionsretten og, for så vidt angår de
medlemsstater, der deltager i et forstærket samarbejde i henhold til Rådets forordning
(EU) 2017/193971
, med Den Europæiske Anklagemyndighed (EPPO), når den er
oprettet.
For at beskytte Unionens finansielle interesser udfører medlemsstaterne under overholdelse af
proportionalitetsprincippet og i overensstemmelse med denne artikel og de relevante
sektorspecifikke regler forudgående og efterfølgende kontrol, herunder, hvor det er relevant,
på stedet af repræsentative og/eller risikobaserede stikprøver af transaktioner. De inddriver
også uretmæssigt udbetalte beløb og indleder retsforfølgning, hvis det i forbindelse hermed er
nødvendigt.
Medlemsstaterne pålægger modtagerne sanktioner, der er effektive, står i et rimeligt forhold
til overtrædelsen og har afskrækkende virkning, når det er foreskrevet i sektorspecifikke
regler eller i specifikke bestemmelser i national ret.
Kommissionen overvåger som led i sin risikovurdering og i overensstemmelse med
sektorspecifikke regler de forvaltnings- og kontrolsystemer, der er oprettet i medlemsstater.
Kommissionen overholder i sit revisionsarbejde proportionalitetsprincippet og tager hensyn til
størrelsen af den vurderede risiko i overensstemmelse med sektorspecifikke regler.
3. Medlemsstaterne udpeger i overensstemmelse med de kriterier og procedurer, der er
fastsat i sektorspecifikke regler, på passende niveau organer, som har ansvaret for forvaltning
og kontrol af EU-midler. Sådanne organer kan også udføre opgaver uden tilknytning til
forvaltningen af EU-midler og kan overdrage visse af deres opgaver til andre organer.
Ved udpegelsen af organer kan medlemsstaterne basere deres afgørelse på, om forvaltnings-
og kontrolsystemerne i det væsentlige er de samme som dem, der allerede var indført for den
foregående periode, og om de har fungeret effektivt.
Hvis revisions- og kontrolresultaterne viser, at de udpegede organer ikke længere opfylder
kriterierne i de sektorspecifikke regler, træffer medlemsstaterne de nødvendige
foranstaltninger til at sikre, at der rettes op på manglerne i gennemførelsen af disse organers
opgaver, herunder ved at bringe udpegelsen til ophør i overensstemmelse med
sektorspecifikke regler.
De sektorspecifikke regler definerer Kommissionens rolle i det forløb, der er fastsat i dette
stykke.
4. Organer udpeget i henhold til stk. 3 skal:
a) indføre og sikre driften af et effektivt og produktivt system til intern kontrol
 , der, hvis dette er relevant, kan baseres på digital kontrol som omhandlet i artikel
36, stk. 9 
b) anvender et regnskabssystem, der rettidigt kan frembringe nøjagtige,
fuldstændige og pålidelige oplysninger
c) give de oplysninger, der kræves i henhold til stk. 5, 6 og 7
71
Rådets forordning (EU) 2017/1939 af 12. oktober 2017 om gennemførelse af et forstærket samarbejde
om oprettelse af Den Europæiske Anklagemyndighed ("EPPO") ( EUT L 283 af 31.10.2017, s. 1).
DA 142 DA
d) sikre efterfølgende offentliggørelse i overensstemmelse med artikel 38, stk. 2-6
 7 .
Enhver behandling af personoplysninger skal overholde forordning (EU) 2016/679.
5. Organer udpeget i henhold til stk. 3 giver senest den 15. februar i det følgende
regnskabsår Kommissionen:
a) deres regnskaber for de udgifter, der er afholdt i den relevante referenceperiode
som fastlagt i sektorspecifikke regler, til udførelse af deres opgaver, og som blev
forelagt Kommissionen til godtgørelse
b) en årlig oversigt over de endelige revisionsberetninger og de udførte
kontroller, herunder en analyse af arten og omfanget af fejl og svagheder, der er
konstateret i systemerne, samt de korrigerende foranstaltninger, der er truffet eller
planlagt.
6. De i stk. 5, litra a), omhandlede regnskaber skal inkludere forfinansieringsbeløb og
beløb, for hvilke inddrivelsesprocedurer er indledt eller afsluttet. De ledsages af en
forvaltningserklæring, der bekræfter følgende ud fra de personers synspunkt, der er ansvarlige
for forvaltningen af midlerne:
a) at oplysningerne er korrekt udformet, fuldstændige og nøjagtige
b) at udgifterne er anvendt til de tilsigtede formål som fastlagt i sektorspecifikke
regler
c) at de eksisterende kontrolsystemer sikrer de underliggende transaktioners
lovlighed og formelle rigtighed.
7. De i stk. 5, litra a), omhandlede regnskaber og den i nævnte stykkes litra b)
omhandlede oversigt ledsages af en udtalelse fra et uafhængigt revisionsorgan, der er
udarbejdet i overensstemmelse med internationalt anerkendte revisionsstandarder. Udtalelsen
skal fastslå, hvorvidt regnskaberne giver et retvisende og rimeligt billede, hvorvidt de
udgifter, for hvilke der er søgt om godtgørelse fra Kommissionen, er lovlige og formelt
korrekte, og hvorvidt de indførte kontrolsystemer fungerer ordentligt. Det skal også fremgå af
udtalelsen, hvorvidt revisionsarbejdet rejser tvivl om de tilsikringer, der er gjort i den
forvaltningserklæring, der er omhandlet i stk. 6.
Kommissionen kan efter meddelelse fra den berørte medlemsstat undtagelsesvis forlænge den
frist den 15. februar, der er fastsat i stk. 5, til den 1. marts.
Medlemsstaterne kan på det relevante niveau offentliggøre de oplysninger, som er omhandlet
i stk. 5 og 6 samt i nærværende stykke.
Medlemsstaterne kan herudover forelægge erklæringer, som er undertegnet på det relevante
niveau, for Europa-Parlamentet, Rådet og Kommissionen baseret på oplysninger som
omhandlet i stk. 5 og 6 og i nærværende stykke.
8. For at sikre, at EU-midlerne anvendes i overensstemmelse med de relevante regler,
skal Kommissionen:
a) anvende procedurer for gennemgangen og godkendelsen af de udpegede
organers regnskaber og derved sikre, at regnskaberne er fuldstændige, nøjagtige og
retvisende
b) udelukke udgifter, der er foretaget i strid med de relevante regler, fra EU-
finansiering
DA 143 DA
c) afbryde betalingsfrister eller suspendere betalinger, når det er foreskrevet i
sektorspecifikke regler.
Kommissionen ophæver fuldstændigt eller delvist afbrydelsen af betalingsfrister eller
suspenderingen af betalinger, når en medlemsstat har fremsat sine bemærkninger, og så snart
den har truffet eventuelt nødvendige foranstaltninger. Alle forpligtelser efter nærværende
stykke behandles i den årsberetning, der er omhandlet i artikel 74, stk. 9.
9. Sektorspecifikke regler skal tage hensyn til behovene hos EU-programmerne for
europæisk territorialt samarbejde, navnlig hvad angår indholdet af forvaltningserklæringen,
forløbet i stk. 3 og revisionsfunktionen.
10. Kommissionen udarbejder en fortegnelse over organer, der efter sektorspecifikke
regler er ansvarlige for forvaltnings-, certificerings- og revisionsaktiviteter.
11. Medlemsstaterne kan anvende midler, der tildeles dem ved delt forvaltning, i
kombination med de foranstaltninger og instrumenter, der gennemføres i medfør af forordning
(EU) 2015/1017, i overensstemmelse med de betingelser, som er fastsat i de relevante
sektorspecifikke regler.
KAPITEL 3
EUROPÆISKE KONTORER OG EU-ORGANER
AFDELING 1
EUROPÆISKE KONTORER
Artikel 64
Omfanget af de europæiske kontorers beføjelser
1. Inden der oprettes et nyt europæisk kontor, udarbejder Kommissionen en cost-benefit-
analyse og en vurdering af de tilknyttede risici, underretter Europa-Parlamentet og Rådet om
resultaterne heraf og foreslår at opføre de nødvendige bevillinger i et bilag til budget
sektionen vedrørende Kommissionen.
2. Inden for rammerne af deres beføjelser:
a) skal de europæiske kontorer udføre de obligatoriske opgaver, der er fastsat i
retsakten om deres oprettelse eller i andre EU-retsakter
b) kan de europæiske kontorer i overensstemmelse med artikel 66 udføre
ikkeobligatoriske opgaver, der er godkendt af deres forvaltningskomitéer under
hensyntagen til cost-benefit-forholdet og de tilknyttede risici for de involverede
parter.
3. Dette afsnit finder med undtagelse af nærværende artikels stk. 4, artikel 66 og artikel
67, stk. 1, 2 og 3, anvendelse på OLAF.
4. Kommissionens interne revisor er ansvarlig for udførelsen af alle de opgaver, der er
omhandlet i dette afsnits kapitel 8.
Artikel 65
Bevillinger vedrørende europæiske kontorer
DA 144 DA
1. De bevillinger, der godkendes til gennemførelsen af hvert europæisk kontors opgaver,
opføres under en specifik budgetpost i budgetsektionen vedrørende Kommissionen og
udspecificeres i et bilag til denne sektion.
Det bilag, der er omhandlet i første afsnit, udformes som en oversigt over indtægter og
udgifter, der opdeles på samme måde som budgetsektionerne.
De bevillinger, der opføres i bilaget:
a) skal dække alle de finansielle behov, hvert europæisk kontor har i forbindelse
med udførelsen af de obligatoriske opgaver, der er fastsat i retsakten om dets
oprettelse eller i andre EU-retsakter
b) kan dække et europæisk kontors finansielle behov i forbindelse med udførelsen
af de opgaver, som EU-institutioner, EU-organer, andre europæiske kontorer og
agenturer oprettet ved eller i medfør af traktaterne anmoder om, og som er godkendt i
overensstemmelse med retsakten om kontorets oprettelse.
2. For så vidt angår de bevillinger, der er opført i bilaget for hvert europæisk kontor,
delegerer Kommissionen beføjelserne som anvisningsberettiget til det pågældende europæiske
kontors direktør i overensstemmelse med artikel 73.
3. Stillingsfortegnelsen for hvert europæisk kontor knyttes som bilag til Kommissionens
stillingsfortegnelse.
4. Direktøren for hvert europæisk kontor træffer afgørelse om overførsler inden for det i
stk. 1 omhandlede bilag. Kommissionen underretter Europa-Parlamentet og Rådet om
sådanne overførsler.
Artikel 66
Ikkeobligatoriske opgaver
1. For så vidt angår de ikkeobligatoriske opgaver, der er omhandlet i artikel 64, stk. 2,
litra b), kan et europæisk kontor:
a) få delegation til dets direktør fra EU-institutioner, EU-organer og andre
europæiske kontorer sammen med en delegation af den anvisningsberettigedes
beføjelser vedrørende bevillinger, der er opført i budgetsektionen vedrørende EU-
institutionen, EU-organet eller det andet europæiske kontor
b) indgå ad hoc-serviceleveranceaftaler med EU-institutioner, EU-organer, andre
europæiske kontorer eller tredjeparter.
2. I de i stk. 1, litra a), omhandlede tilfælde fastsætter de pågældende EU-institutioner,
EU-organer og andre europæiske kontorer grænserne og betingelserne for delegationen af
beføjelser. En sådan delegation aftales i overensstemmelse med retsakten om oprettelse af det
europæiske kontor, navnlig hvad angår betingelserne og retningslinjerne for delegationen.
3. I de i stk. 1, litra b), omhandlede tilfælde vedtager direktøren for det europæiske
kontor i overensstemmelse med retsakten om dets oprettelse de specifikke bestemmelser for
gennemførelsen af opgaverne, dækningen af påløbne omkostninger og den dertil svarende
regnskabsføring. Det europæiske kontor underretter de pågældende EU-institutioner, EU-
organer eller andre europæiske kontorer om resultaterne af dette regnskab.
Artikel 67
Europæiske kontorers regnskaber
DA 145 DA
1. Hvert europæisk kontor opstiller et regnskab over sine udgifter, som gør det muligt at
fastslå andelen af leverede ydelser til de enkelte EU-institutioner, EU-organer eller andre
europæiske kontorer. Det pågældende europæiske kontors direktør vedtager efter
styrelsesudvalgets godkendelse de kriterier, som regnskabet skal baseres på.
2. Anmærkningerne vedrørende den særlige budgetpost, hvorunder de samlede
bevillinger til hvert europæisk kontor, der har fået delegeret beføjelser som
anvisningsberettiget i henhold til artikel 66, stk. 1, litra a), er opført, skal vise et overslag over
omkostningerne i forbindelse med de ydelser, som det pågældende kontor leverer til hver(t) af
de pågældende EU-institutioner, EU-organer og andre europæiske kontorer. Dette skal
udarbejdes på grundlag af det regnskab, der er omhandlet i nærværende artikels stk. 1.
3. Hvert europæisk kontor, der har fået delegeret beføjelser som anvisningsberettiget i
henhold til artikel 66, stk. 1, litra a), underretter de pågældende EU-institutioner, EU-organer
og andre europæiske kontorer om resultaterne af det regnskab, der er omhandlet i nærværende
artikels stk. 1.
4. Hvert europæisk kontors regnskab udgør en integrerende del af Unionens regnskab
efter artikel 247241.
5. Kommissionens regnskabsfører kan på forslag af det pågældende europæiske kontors
styrelsesudvalg delegere nogle af sine beføjelser vedrørende inddrivelsen af indtægter og
betaling af udgifter, der udføres direkte af det pågældende europæiske kontor, til en af det
europæiske kontors ansatte.
6. Til dækning af et europæisk kontors likviditetsbehov kan Kommissionen på forslag af
styrelsesudvalget åbne bank- og postgirokonti i kontorets navn. Ved regnskabsårets udløb
afstemmes og reguleres den årlige kassesaldo mellem det pågældende europæiske kontor og
Kommissionen.
AFDELING 2
AGENTURER OG EU-ORGANER
Artikel 68
Anvendelse på Euratoms Forsyningsagentur
Denne forordning finder anvendelse på gennemførelsen af budgettet for Euratoms
Forsyningsagentur.
Artikel 69
Forvaltningsorganer
1. Kommissionen kan delegere beføjelser til forvaltningsorganer til helt eller delvist at
gennemføre et EU-program eller -projekt, herunder pilotprojekter og forberedende
foranstaltninger og afholdelsen af administrationsudgifter, på dens vegne og ansvar, jf. Rådets
forordning (EF) nr. 58/200372
. Forvaltningsorganer oprettes ved en kommissionsafgørelse og
er juridiske personer efter EU-retten. De modtager et årligt bidrag.
72
Rådets forordning (EF) nr. 58/2003 af 19. december 2002 om vedtægterne for de forvaltningsorganer,
der skal administrere opgaver i forbindelse med EF-programmer (EFT L 11 af 16.1.2003, s. 1).
DA 146 DA
2. Forvaltningsorganers direktører fungerer som delegerede anvisningsberettigede for
gennemførelsen af aktionsbevillingerne vedrørende de EU-programmer, som de helt eller
delvis forvalter.
3. Et forvaltningsorgans styrelsesudvalg kan aftale med Kommissionen, at
Kommissionens regnskabsfører også skal fungere som regnskabsfører for det pågældende
forvaltningsorgan. Styringsudvalget kan også overdrage dele af det pågældende
forvaltningsorgans regnskabsførers opgaver til Kommissionens regnskabsfører under hensyn
til omkostningseffektiviteten. I begge tilfælde skal der træffes de nødvendige forholdsregler
for at undgå enhver interessekonflikt.
Artikel 70
Organer nedsat i henhold til TEUF og Euratomtraktaten
1. Kommissionen tillægges beføjelser til at vedtage delegerede retsakter i
overensstemmelse med artikel 269 274 for at supplere denne forordning med en
rammefinansforordning for organer, der er nedsat i henhold til TEUF og Euratomtraktaten, og
som er juridiske personer og modtager bidrag over budgettet.
2. Rammefinansforordningen skal tage udgangspunkt i de principper og regler, der er
fastlagt i nærværende forordning, under hensyntagen til de i stk. 1 omhandlede organers
særlige forhold.
3. De finansielle bestemmelser for de organer, der er omhandlet i stk. 1, må ikke afvige
fra rammefinansforordningen, medmindre det er nødvendigt på grund af deres særlige behov
og med forbehold af Kommissionens forudgående samtykke.
4. Europa-Parlamentet meddeler efter henstilling fra Rådet decharge for gennemførelsen
af de i stk. 1 omhandlede organers budgetter. De organer, der er omhandlet i stk. 1,
samarbejder fuldt ud med de EU-institutioner, der er involveret i dechargeproceduren, og
tilvejebringer, når det er relevant, de nødvendige supplerende oplysninger, herunder ved at
deltage i møder i de relevante organer.
5. Kommissionens interne revisor har samme beføjelser over for de i stk. 1 omhandlede
organer som over for Kommissionen.
6. En uafhængig ekstern revisor skal verificere, at årsregnskaberne for hvert af de i stk. 1
omhandlede organer giver et korrekt billede af det relevante organs indtægter, udgifter og
finansielle stilling inden konsolideringen i Kommissionens endelige årsregnskab. Medmindre
andet er bestemt i den relevante basisretsakt, udarbejder Revisionsretten en særlig
årsberetning om hvert organ i overensstemmelse med kravene i artikel 287, stk. 1, i TEUF.
Ved udarbejdelsen af den pågældende beretning tager Revisionsretten det revisionsarbejde,
der er udført af den uafhængige eksterne revisor, og de foranstaltninger, der er truffet som
reaktion på revisorens konklusioner, i betragtning.
7. Alle aspekter af de i stk. 6 omhandlede uafhængige eksterne revisioner, herunder
rapporterede konklusioner, forbliver under Revisionsrettens fulde ansvar.
Artikel 71
Offentlig-private partnerskabsorganer
Organer, der er juridiske personer, og som er nedsat ved en basisretsakt og har fået overdraget
gennemførelsen af et offentlig-privat partnerskab, vedtager deres egne finansielle
bestemmelser.
DA 147 DA
Disse bestemmelser skal omfatte et sæt principper, der er nødvendige for at sikre forsvarlig
økonomisk forvaltning af EU-midler.
Kommissionen tillægges beføjelser til at vedtage delegerede retsakter i overensstemmelse
med artikel 274 269 for at supplere denne forordning med en finansforordningsmodel, der
fastlægger de principper, der er nødvendige for at sikre forsvarlig økonomisk forvaltning af
EU-midler, og som skal baseres på artikel 158 154.
De finansielle bestemmelser for de offentlig-private partnerskabsorganer må ikke afvige fra
finansforordningsmodellen, medmindre det er nødvendigt på grund af deres særlige behov og
med forbehold af Kommissionens forudgående samtykke.
Artikel 70, stk. 4-7, finder anvendelse på offentlig-private partnerskabsorganer.
KAPITEL 4
FINANSIELLE AKTØRER
AFDELING 1
PRINCIPPET OM ADSKILLELSE AF FUNKTIONER
Artikel 72
Adskillelse af funktioner
1. Funktionerne som anvisningsberettiget og regnskabsfører skal være adskilte og er
indbyrdes uforenelige.
2. Hver EU-institution giver hver enkelt finansiel aktør de ressourcer, der er nødvendige
for, at vedkommende kan udføre sine funktioner, samt en detaljeret beskrivelse af den
pågældendes opgaver, rettigheder og forpligtelser.
AFDELING 2
DEN ANVISNINGSBERETTIGEDE
Artikel 73
Den anvisningsberettigede
1. Hver EU-institution udøver funktionen som anvisningsberettiget.
2. I dette afsnit forstås ved "ansatte" personer, der er omfattet af vedtægten.
3. Hver EU-institution delegerer under overholdelse af betingelserne i sin
forretningsorden funktionen som anvisningsberettiget til ansatte på et passende niveau. Den
angiver i sine interne administrative regler, hvilke ansatte den delegerer disse funktioner til,
omfanget af de delegerede beføjelser, og hvorvidt personerne, til hvem disse beføjelser er
delegeret, kan videredelegere beføjelserne.
4. Funktionen som anvisningsberettiget kan kun delegeres eller videredelegeres til
ansatte.
5. Den ansvarlige anvisningsberettigede handler inden for de grænser, der er fastsat i
fuldmagtsinstrumentet. Den ansvarlige anvisningsberettigede kan bistås af en eller flere
DA 148 DA
ansatte, der har til opgave under den anvisningsberettigedes ansvar at gennemføre visse
transaktioner, der er nødvendige for budgetgennemførelsen og tilvejebringelsen af finansielle
og forvaltningsmæssige oplysninger.
6. Hver af de EU-institutioner og hvert af de EU-organer, der er omhandlet i artikel 70,
underretter Europa-Parlamentet, Rådet, Revisionsretten og Kommissionens regnskabsfører
inden to uger fra udpegelsen og fratrædelsen af ved delegation bemyndigede
anvisningsberettigede, interne revisorer og regnskabsførere og om eventuelle interne
bestemmelser, som institutionen eller organet vedtager om finansielle anliggender.
7. Hver EU-institution underretter Revisionsretten om delegation af beføjelser og om
udpegelsen af forskudsbestyrere i henhold til artikel 79 og 88.
Artikel 74
Den anvisningsberettigedes beføjelser og opgaver
1. Den anvisningsberettigede er i den pågældende EU-institution ansvarlig for, at
indtægter modtages, og udgifter afholdes, i overensstemmelse med princippet om forsvarlig
økonomisk forvaltning, herunder ved at sikre præstationsrapportering, og for at sikre, at
kravene om lovlighed og formel rigtighed samt ligebehandling af modtagerne overholdes.
2. Med henblik på stk. 1 etablerer den ved delegation bemyndigede
anvisningsberettigede i overensstemmelse med artikel 36 og de minimumsstandarder, der er
fastsat af den enkelte EU-institution, og under hensyn til de risici, der er forbundet med
forvaltningsmiljøet og arten af de finansierede foranstaltninger, en organisatorisk struktur
samt interne kontrolsystemer, der er tilpasset udførelsen af opgaverne. Etableringen af en
sådan struktur og sådanne systemer understøttes af en omfattende risikoanalyse, der tager
hensyn til overvejelser vedrørende deres omkostningseffektivitet og præstation.
3. Den anvisningsberettigede indgår med henblik på afholdelsen af udgifter
budgetmæssige og retlige forpligtelser, fastsætter udgifter og anviser betalinger samt foretager
de handlinger, der er nødvendige forud for gennemførelsen af bevillingerne.
4. Den ansvarlige anvisningsberettigede skal med henblik på at modtage indtægter
udfærdige overslag over fordringer, fastlægge udestående fordringer og udstede
indtægtsordrer. Hvor det er relevant, giver den ansvarlige anvisningsberettigede afkald på
konstaterede fordringer.
5. For at forhindre fejl og uregelmæssigheder, inden transaktioner godkendes, og for at
afbøde risici for manglende opfyldelse af målene, er hver transaktion genstand for mindst en
forudgående kontrol af de operationelle og finansielle aspekter af transaktionen på grundlag af
en flerårig kontrolstrategi, der tager hensyn til risikoen. Som nævnt i artikel 36, stk. 9,
anvendes automatiserede IT-værktøjer og fremspirende teknologier i forbindelse med
forudgående kontrol, hvis dette er relevant. 
Omfanget af den forudgående kontrol med hensyn til hyppighed og intensitet fastlægges af
den ansvarlige anvisningsberettigede under hensyntagen til resultaterne af tidligere kontrol og
ud fra en vurdering af risici og omkostningseffektivitet på grundlag af den
anvisningsberettigedes egen risikoanalyse. I tilfælde af tvivl kan den anvisningsberettigede,
som er ansvarlig for godkendelsen af de pågældende transaktioner, som led i den forudgående
kontrol anmode om yderligere oplysninger eller udføre kontrol på stedet med henblik på at
opnå rimelig sikkerhed.
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For hver enkelt transaktion udføres verificeringen af andre ansatte end dem, der iværksatte
transaktionen. De ansatte, der udfører verificeringen af en transaktion, må ikke være
underordnet dem, der iværksatte transaktionen.
6. Den ved delegation bemyndigede anvisningsberettigede kan indføre efterfølgende
kontrol for at opdage og korrigere fejl og uregelmæssigheder i transaktioner, efter at de er
blevet godkendt. Sådan kontrol kan ske på grundlag af stikprøver afhængigt af risikoen og
skal tage hensyn til resultaterne af forudgående kontrol såvel som overvejelser vedrørende
omkostningseffektivitet og præstation.  Som nævnt i artikel 36, stk. 9, anvendes
automatiserede IT-værktøjer og fremspirende teknologier i forbindelse med efterfølgende
kontrol, hvis dette er relevant. 
Den efterfølgende kontrol foretages af andre ansatte end dem, som har haft ansvaret for den
forudgående kontrol. De ansatte, der er ansvarlige for den efterfølgende kontrol, må ikke være
underordnet de ansatte, der er ansvarlige for den forudgående kontrol.
Regler og procedurer, herunder tidsfrister, for revision af tilskudsmodtagerne skal være klare,
konsekvente og gennemsigtige og stilles til rådighed for tilskudsmodtagerne, når
tilskudsaftalen underskrives.
7. De anvisningsberettigede og ansatte, der er ansvarlige for budgetgennemførelsen, skal
have de nødvendige faglige færdigheder.
I hver EU-institution sikrer den ved delegation bemyndigede anvisningsberettigede følgende:
a) at de ved videredelegation bemyndigede anvisningsberettigede og deres ansatte
modtager regelmæssigt opdaterede og hensigtsmæssige oplysninger om og kurser i
kontrolstandarderne og metoderne og teknikkerne til det formål
b) at der om nødvendigt træffes foranstaltninger til at sikre, at kontrolsystemerne
fungerer effektivt i overensstemmelse med stk. 2.
8. Hvis en ansat, der deltager i den økonomiske forvaltning af og kontrollen med
transaktionerne, finder, at en beslutning, som dennes overordnede pålægger vedkommende at
effektuere eller acceptere, er i strid med gældende regler, med princippet om forsvarlig
økonomisk forvaltning eller med de faglige regler, som vedkommende skal overholde,
underretter vedkommende sin nærmeste umiddelbart overordnede herom. Hvis den ansatte
gør dette skriftligt, skal den nærmeste umiddelbart overordnede svare skriftligt. Hvis den
umiddelbart overordnede ikke reagerer eller bekræfter den oprindelige beslutning eller
instruks, og den ansatte finder, at denne bekræftelse ikke er tilstrækkelig i betragtning af de
fremsatte forbehold, underretter den ansatte skriftligt den ved delegation bemyndigede
anvisningsberettigede herom. Hvis sidstnævnte ikke svarer inden for en rimelig frist afhængig
af sagens omstændigheder og under alle omstændigheder senest inden en måned, underretter
den ansatte det relevante panel, der er omhandlet i artikel 146143.
I tilfælde af ulovlige aktiviteter, svig eller korruption, som kan skade Unionens interesser,
underretter den ansatte de myndigheder og organer, der er udpeget i vedtægten og i EU-
institutioners afgørelser om nærmere vilkår og betingelser for interne undersøgelser i
forbindelse med forebyggelse af svig, korruption og andre ulovlige aktiviteter til skade for
Unionens interesser. Aftaler med eksterne revisorer, der udfører revisioner af Unionens
finansielle forvaltning, skal indeholde en forpligtelse for den eksterne revisor til at underrette
den ved delegation bemyndigede anvisningsberettigede om enhver mistanke om ulovlig
aktivitet, svig eller korruption, som kan skade Unionens interesser.
9. Den ved delegation bemyndigede anvisningsberettigede redegør over for EU-
institutionen for sin virksomhed i en årsberetning, der indeholder oplysninger om de
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finansielle og forvaltningsmæssige forhold, herunder kontrolresultater, med erklæring om, at
vedkommende, medmindre andet er præciseret i eventuelle forbehold vedrørende nærmere
afgrænsede indkomst- og udgiftsområder, har rimelig sikkerhed for at:
a) oplysningerne i beretningen giver et retvisende og rimeligt billede
b) de midler, der var afsat til de i beretningen beskrevne aktiviteter, er anvendt til
de tilsigtede formål og i overensstemmelse med princippet om forsvarlig økonomisk
forvaltning, og
c) at de eksisterende kontrolprocedurer giver de nødvendige garantier for de
underliggende transaktioners lovlighed og formelle rigtighed.
Årsberetningen skal indeholde oplysninger om de transaktioner, der er gennemført i forhold
til de opstillede mål og overvejelser vedrørende præstation i de strategiske planer, om de
dermed forbundne risici, om, hvordan de disponible ressourcer er udnyttet, og om det interne
kontrolsystems produktivitet og effektivitet. Beretningen skal inkludere en overordnet
vurdering af omkostningerne og fordelene ved kontrollen og oplysninger om, i hvilket
omfang de godkendte aktionsudgifter bidrager til at nå Unionens strategiske mål og skaber en
merværdi på EU-plan. Kommissionen udarbejder en sammenfatning af årsberetningerne for
det foregående år.
De anvisningsberettigedes årsberetninger for regnskabsåret og, hvor det er relevant, de ved
delegation bemyndigede anvisningsberettigede i EU-institutionerne, EU-organerne, de
europæiske kontorer og agenturerne offentliggøres senest den 1. juli det følgende regnskabsår
på webstedet for den pågældende EU-institution eller det pågældende europæiske kontor, EU-
organ eller agentur på en lettilgængelig måde, med forbehold af behørigt begrundede
fortroligheds- og sikkerhedshensyn.
10. De ved delegation bemyndigede anvisningsberettigede registrerer for hvert
regnskabsår de kontrakter, der er indgået efter udbud med forhandling, jf. bilag I, punkt 11.1,
litra a)-f), og punkt 39. Hvis andelen af udbud med forhandling set i forhold til antallet af
kontrakter  procedurer  tildelt af samme ved delegation bemyndigede
anvisningsberettigede er steget væsentligt i forhold til tidligere år, eller hvis denne andel er
betydeligt større end det gennemsnit, der er registreret i EU-institutionen, aflægger den
ansvarlige anvisningsberettigede rapport til den pågældende EU-institution og redegør for de
foranstaltninger, der eventuelt er truffet for at ændre på denne tendens. Hver EU-institution
fremsender en rapport vedrørende udbud med forhandling til Europa-Parlamentet og Rådet.
For Kommissionens vedkommende vedlægges denne rapport som bilag til den
sammenfatning af årsberetningerne, der er omhandlet i stk. 9.
Artikel 75
De anvisningsberettigedes opbevaring af bilag
Den anvisningsberettigede etablerer papirbaserede eller elektroniske systemer til opbevaring
af originale bilag knyttet til budgetgennemførelsen. Sådanne bilag skal opbevares i mindst
fem år regnet fra Europa-Parlamentets meddelelse af decharge for det regnskabsår, som
bilagene vedrører.
Uden at dette berører stk. 1, skal bilag vedrørende transaktioner under alle omstændigheder
opbevares indtil udgangen af året efter, at de pågældende transaktioner er endeligt afsluttet.
Personoplysninger i bilag slettes om muligt, når disse oplysninger ikke er nødvendige med
henblik på budgetdecharge, kontrol og revision. Artikel 437, stk. 2, i forordning (EU)
2018/1725(EF) nr. 45/2001 finder anvendelse på opbevaring af trafikdata.
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Artikel 76
EU-delegationschefernes beføjelser og opgaver
1. Hvis EU-delegationschefer fungerer som anvisningsberettigede ved videredelegation i
overensstemmelse med artikel 60, stk. 2, er de underlagt Kommissionen som den EU-
institution, der er ansvarlig for fastsættelsen, udøvelsen, overvågningen og vurderingen af
deres opgaver og ansvar som anvisningsberettigede ved videredelegation, og de samarbejder
tæt med Kommissionen om korrekt gennemførelse af midlerne, navnlig med henblik på at
sikre de finansielle transaktioners lovlighed og formelle rigtighed, overholdelse af princippet
om forsvarlig økonomisk forvaltning i forvaltningen af midlerne og effektiv beskyttelse af
Unionens finansielle interesser. De er underlagt Kommissionens interne regler og
Kommissionens charter ved gennemførelsen af de finansielle forvaltningsopgaver, der er
videredelegeret til dem. De kan ved udførelsen af deres funktioner bistås af
kommissionsansatte ved EU-delegationerne.
EU-delegationschefer træffer til det formål de nødvendige foranstaltninger for at forhindre
enhver situation, som kan bringe Kommissionens evne til at leve op til sit ansvar for
gennemførelsen af det budget, de er pålagt ved videredelegation, i fare og forhindre enhver
konflikt mellem prioriteter, der sandsynligvis kan få indvirkning på de finansielle
forvaltningsopgaver, som de varetager ved videredelegation.
Opstår der en situation eller en konflikt som omhandlet i andet afsnit, underretter EU-
delegationschefer straks Kommissionens og EU-Udenrigstjenestens ansvarlige
generaldirektører herom. Disse generaldirektører træffer passende foranstaltninger til
afhjælpning af situationen.
2. EU-delegationschefer, der befinder sig i en situation som den, der er omhandlet i
artikel 74, stk. 8, henviser spørgsmålet til det panel, der er omhandlet i artikel 146143. Er der
tale om ulovlig aktivitet, svig eller korruption, der vil kunne skade Unionens interesser,
underretter delegationschefen de myndigheder og organer, der er udpeget i den relevante
lovgivning.
3. EU-delegationschefer, der fungerer som anvisningsberettigede ved videredelegation i
overensstemmelse med artikel 60, stk. 2, aflægger rapport til deres ved delegation
bemyndigede anvisningsberettigede, således at sidstnævnte kan indføje rapporterne i den
årsberetning, der er omhandlet i artikel 74, stk. 9. EU-delegationschefers rapporter skal
indeholde oplysninger om produktiviteten og effektiviteten af interne kontrolsystemer, der er
etableret i deres delegation, og om forvaltningen af opgaver, de varetager ved
videresubdelegation, samt indeholde den i artikel 92, stk. 5, tredje afsnit, omhandlede
erklæring. Disse rapporter vedføjes årsberetningen fra den ved delegation bemyndigede
anvisningsberettigede som bilag og stilles til rådighed for Europa-Parlamentet og Rådet under
behørig hensyntagen til deres fortrolige karakter, hvor det er relevant.
EU-delegationschefer samarbejder fuldt ud med de EU-institutioner, der er inddraget i
dechargeproceduren, og tilvejebringer i givet fald nødvendige supplerende oplysninger. I den
forbindelse kan de anmodes om at deltage i møder i de relevante organer og bistå den ved
delegation bemyndigede ansvarlige anvisningsberettigede.
EU-delegationschefer, der fungerer som anvisningsberettigede ved videredelegation i
overensstemmelse med artikel 60, stk. 2, besvarer enhver anmodning fra den
anvisningsberettigede, Kommissionen har bemyndiget ved delegation, på Kommissionens
egen foranledning eller, når det sker som led i dechargeproceduren, efter anmodning fra
Europa-Parlamentet.
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Kommissionen sikrer, at videredelegationen af beføjelser til EU-delegationschefer ikke er til
skade for dechargeproceduren i henhold til artikel 319 i TEUF.
4. Stk. 1, 2 og 3 finder også anvendelse på EU-delegationschefers stedfortrædere, når de
fungerer som anvisningsberettigede ved videredelegation i EU-delegationschefers fravær.
AFDELING 3
REGNSKABSFØREREN
Artikel 77
Regnskabsførerens beføjelser og opgaver
1. Hver EU-institution udnævner en regnskabsfører, der i den pågældende institution har
ansvaret for følgende:
a) korrekt gennemførelse af betalinger, inkassering af indtægter og inddrivelse af
fastlagte fordringer
b) udarbejdelse og forelæggelse af regnskaberne i overensstemmelse med afsnit
XIII
c) regnskabsføring i overensstemmelse med artikel 82 og 84
d) fastlæggelse af regnskabsreglerne, procedurerne samt regnskabskontoplanen i
overensstemmelse med artikel 80-84
e) udformning og godkendelse af regnskabssystemerne og, når det er relevant,
godkendelse af de systemer, som den anvisningsberettigede har udformet med
henblik på at levere eller dokumentere regnskabsmæssige oplysninger
f) likviditetsstyring.
Med hensyn til de opgaver, der er omhandlet i første afsnit, litra e), er regnskabsføreren til
bemyndiget til når som helst at verificere, at godkendelseskriterierne er overholdt.
2. Ansvaret hos EU-udenrigstjenestens regnskabsfører er begrænset til budgetsektionen
vedrørende EU-Udenrigstjenesten, som gennemført af EU-Udenrigstjenesten. Kommissionens
regnskabsfører bevarer ansvaret for hele budgetsektionen vedrørende Kommissionen,
herunder regnskabsforanstaltninger vedrørende bevillinger, som ved videredelegation
forvaltes af EU-delegationscheferne.
Kommissionens regnskabsfører fungerer også som regnskabsfører for EU-Udenrigstjenesten
med hensyn til gennemførelsen af budgetsektionen vedrørende EU-Udenrigstjenesten.
Artikel 78
Udnævnelse af regnskabsføreren og dennes fratræden
1. Hver EU-institution udnævner en regnskabsfører blandt tjenestemænd omfattet af
vedtægten.
Regnskabsføreren udvælges af EU-institutionen på grundlag af sine særlige kvalifikationer,
som skal være dokumenteret ved eksamensbeviser eller tilsvarende faglig erfaring.
2. To eller flere EU-institutioner kan udnævne den samme regnskabsfører.
I så fald træffer de nødvendige forholdsregler for at undgå enhver interessekonflikt.
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3. Hvis regnskabsføreren fratræder sit hverv, opstilles der snarest muligt en generel
kontooversigt.
4. Den generelle kontooversigt ledsaget af en afleveringsrapport sendes til den nye
regnskabsfører af den fratrædende regnskabsfører eller, hvis dette ikke er muligt, af en
tjenestemand i dennes tjenestegren.
Den nye regnskabsfører godkender den generelle kontooversigt med sin underskrift senest en
måned efter fremsendelsen og kan fremsætte forbehold.
Afleveringsrapporten skal indeholde resultatet af den generelle kontooversigt og eventuelle
forbehold.
Artikel 79
Beføjelser, som regnskabsføreren kan delegere
Regnskabsføreren kan under udførelsen af sit hverv delegere visse opgaver til underordnede
ansatte og forskudsbestyrere udpeget i overensstemmelse med artikel 89, stk. 1.
Fuldmagtsinstrumentet skal angive disse opgaver.
Artikel 80
Regnskabsregler
1. De regnskabsregler, der skal anvendes af EU-institutionerne, de europæiske kontorer
og de agenturer og EU-organer, der er omhandlet i kapitel 3, afdeling 2, baseres på
internationalt anerkendte regnskabsstandarder for den offentlige sektor. Disse regler vedtages
af Kommissionens regnskabsfører efter høring af de andre EU-institutioners, de europæiske
kontorers og EU-organernes regnskabsførere.
2. Regnskabsføreren kan fravige de i stk. 1 omhandlede standarder, hvis vedkommende
finder det nødvendigt for at give et retvisende og pålideligt billede af aktiver og passiver samt
udgifter, indtægter og pengestrømme. Når en regnskabsregel afviger væsentligt fra disse
standarder, anføres dette samt årsagerne hertil i noterne til regnskaberne.
3. I de regnskabsregler, der er omhandlet i stk. 1, fastsættes strukturen for og indholdet af
regnskaberne og regnskabsprincipperne for regnskaberne.
4. De i artikel 247241 omhandlede beretninger om budgetgennemførelsen skal overholde
de budgetprincipper, der er fastsat i denne forordning. De skal give et detaljeret billede af
budgetgennemførelsen. De skal gengive alle indtægts- og udgiftstransaktioner, der er omfattet
af dette afsnit, og give et retvisende billede heraf.
Artikel 81
Organisation på regnskabsområdet
1. Regnskabsføreren for hver EU-institution eller hvert EU-organ udarbejder og
ajourfører dokumentationsmateriale, der beskriver organisation og procedurer på
regnskabsområdet for vedkommendes EU-institution eller -organ.
2. Indtægter og udgifter registreres i et IT-system efter transaktionens økonomiske
beskaffenhed enten som løbende indtægter eller udgifter eller som kapital.
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Artikel 82
Regnskabsføring
1. Kommissionens regnskabsfører er ansvarlig for fastsættelsen af harmoniserede
regnskabskontoplaner, som skal anvendes af EU-institutioner, af de europæiske kontorer og af
de agenturer og EU-organer, der er omhandlet i kapitel 3, afdeling 2.
2. Regnskabsføreren modtager fra de anvisningsberettigede alle oplysninger, der er
nødvendige for opstillingen af et regnskab, der giver et retvisende billede af EU-institutioners
økonomiske situation og budgetgennemførelse. Regnskabsføreren garanterer pålideligheden
af disse oplysninger.
3. Før regnskabet vedtages af EU-institutionen eller det EU-organ, der er omhandlet i
artikel 70, underskrives det af regnskabsføreren, som derved bekræfter, at vedkommende har
rimelig sikkerhed for, at regnskabet giver et retvisende billede af EU-institutionens eller det i
artikel 70 omhandlede EU-organs økonomiske situation.
Med henblik herpå verificerer regnskabsføreren, at regnskabet er udarbejdet i
overensstemmelse med regnskabsreglerne i artikel 80 og regnskabsprocedurerne i artikel 77,
stk. 1, første afsnit, litra d), og at alle indtægter og udgifter er opført i regnskaberne.
4. Den ved delegation bemyndigede anvisningsberettigede sender i overensstemmelse
med de regler, som regnskabsføreren har vedtaget, regnskabsføreren de finansielle og
forvaltningsmæssige oplysninger, der er nødvendige for udførelsen af regnskabsførerens
opgaver.
Regnskabsføreren modtager regelmæssigt og mindst i forbindelse med regnskabsafslutningen
underretning fra den anvisningsberettigede om relevante finansielle oplysninger vedrørende
forvaltningskonti, så anvendelsen af EU-midlerne kan afspejles i Unionens regnskaber.
De anvisningsberettigede bevarer det fulde ansvar for den korrekte anvendelse af de midler,
de forvalter, lovligheden og den formelle rigtighed af de udgifter, de kontrollerer, og
fuldstændigheden og nøjagtigheden af de oplysninger, der sendes til regnskabsføreren.
5. Den ansvarlige anvisningsberettigede underretter regnskabsføreren om enhver
udvikling i eller betydelig ændring af et finansielt forvaltningssystem, et opgørelsessystem
eller et system til værdiansættelse af aktiver og passiver, hvis det bidrager med oplysninger til
EU-institutionens regnskaber eller anvendes til støtte for sådanne oplysninger, således at
regnskabsføreren kan verificere, at godkendelseskriterierne er overholdt.
Regnskabsføreren kan på et hvilket som helst tidspunkt undersøge et finansielt
forvaltningssystem, som allerede er godkendt, på ny og kan anmode om, at den ansvarlige
anvisningsberettigede udarbejder en handlingsplan for i rette tid at afhjælpe eventuelle
svagheder.
Den anvisningsberettigede bærer ansvaret for, at de oplysninger, der sendes til
regnskabsføreren, er fyldestgørende.
6. Regnskabsføreren har beføjelse til at kontrollere de modtagne oplysninger og til at
foretage yderligere tjek, som vedkommende anser for nødvendige for at kunne underskrive
regnskaberne.
Regnskabsføreren tager om nødvendigt forbehold og redegør i så fald i detaljer for arten og
omfanget af sådanne forbehold.
7. En EU-institutions regnskabssystem er et budgetstyrings- og regnskabssystem, hvori
oplysninger indlæses, klassificeres og registreres.
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8. Regnskabssystemet består af et almindeligt regnskab og et budgetregnskab.
Regnskaberne føres i euro og på basis af kalenderåret.
9. Den ved delegation bemyndigede anvisningsberettigede kan også føre et detaljeret
forvaltningsregnskab.
10. Bilag vedrørende regnskabssystemet og vedrørende udfærdigelsen af det regnskab, der
er omhandlet i artikel 247241, opbevares i mindst fem år fra Europa-Parlamentets meddelelse
af decharge for det regnskabsår, som bilagene vedrører.
Dog opbevares bilag vedrørende transaktioner, som ikke er endeligt afsluttet, indtil udgangen
af året efter, at transaktionerne er afsluttet. Artikel 437, stk. 2, i forordning (EU)
2018/1725(EF) nr. 45/2001 finder anvendelse på opbevaring af trafikdata.
Hver EU-institution fastsætter, i hvilken tjenestegren bilagene skal opbevares.
Artikel 83
Budgetregnskabets indhold og føring
1. Budgetregnskabet skal for hver underinddeling i budgettet vise:
a) for så vidt angår udgifter:
i) de bevillinger, der er godkendt i budgettet, herunder de bevillinger, der
er opført i ændringsbudgetter, fremførte bevillinger, de bevillinger, der er til
rådighed som følge af opkrævning af formålsbestemte indtægter, overførsler af
bevillinger og de samlede bevillinger, der er til rådighed
ii) forpligtelsesbevillinger og betalingsbevillinger i regnskabsåret
b) for så vidt angår indtægter:
i) de overslag, der er opført i budgettet, herunder de overslag, der er
opført i ændringsbudgetter, formålsbestemte indtægter og de anslåede
indtægters samlede beløb
ii) de fastlagte fordringer og inkasserede beløb i regnskabsåret
c) de uindfriede forpligtelser og de udestående fordringer, som er fremført fra de
foregående regnskabsår.
De i første afsnit, litra a), omhandlede forpligtelsesbevillinger og betalingsbevillinger opføres
og vises særskilt.
2. Bevillingsregnskabet viser særskilt:
a) udnyttelsen af fremførte bevillinger og regnskabsårets bevillinger
b) afviklingen af udestående forpligtelser.
For indtægternes vedkommende vises de udestående fordringer fra de foregående regnskabsår
særskilt.
Artikel 84
Det almindelige regnskab
1. I det almindelige regnskab registreres i kronologisk rækkefølge og efter det dobbelte
bogholderis metode alle begivenheder og transaktioner, der påvirker den økonomiske og
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finansielle situation og aktiver og passiver for EU-institutioner og for de agenturer og EU-
organer, der er omhandlet i nærværende afsnits kapitel 3, afdeling 2.
2. Kontienes saldi og de enkelte kontobevægelser i det almindelige regnskab bogføres.
3. Alle regnskabsposteringer, herunder regnskabsmæssige korrektioner, skal være
baseret på bilag, hvortil posteringerne henviser.
4. Regnskabssystemet skal etablere et klart revisionsspor for hver enkelt
regnskabspostering.
Artikel 85
Bankkonti
1. Regnskabsføreren kan til brug for likviditetsstyringen i vedkommendes EU-
institutions navn åbne konti eller lade konti åbne hos finansielle institutioner eller nationale
centralbanker. Regnskabsføreren er også ansvarlig for at lukke disse konti eller for at sikre, at
de lukkes.
2. I vilkårene for åbning, føring og anvendelse af bankkonti fastsættes det alt efter
kravene til den interne kontrol, at checks, bankoverførsler og alle andre bankforretninger skal
underskrives af én eller flere behørigt bemyndigede ansatte. Manuelle instrukser underskrives
af mindst to behørigt bemyndigede ansatte eller af regnskabsføreren.
3. Der kan i forbindelse med gennemførelsen af et program eller en foranstaltning åbnes
forvaltningskonti på Kommissionens vegne for at muliggøre, at en enhed, der er bemyndiget i
henhold til artikel 62, stk. 1, første afsnit, litra c), nr. ii), iii), v) eller vi), forvalter disse.
Den anvisningsberettigede, som forestår gennemførelsen af programmet eller
foranstaltningen, er ansvarlig for åbningen af sådanne konti efter aftale med Kommissionens
regnskabsfører.
Sådanne konti forvaltes under den anvisningsberettigedes ansvar.
4. Kommissionens regnskabsfører fastlægger regler for åbningen, forvaltningen,
anvendelsen og lukningen af forvaltningskontiene.
Artikel 86
Likviditetsstyring
1. Medmindre andet er fastsat i denne forordning, er regnskabsføreren den eneste, der har
beføjelse til at forvalte kontanter og likvide midler. Regnskabsføreren er ansvarlig for deres
opbevaring.
2. Regnskabsføreren sikrer, at vedkommendes EU-institution råder over tilstrækkelige
midler til at dække de likviditetsbehov, der følger af budgetgennemførelsen inden for
rammerne af den relevante retlige ramme, og indfører procedurer for at sikre, at ingen af de
konti, der åbnes i overensstemmelse med artikel 85, stk. 1, og artikel 89, stk. 3, er i debet.
3. Betalinger foretages ved bankoverførsel, pr. check eller via forskudskonti eller, hvis
regnskabsføreren specifikt har godkendt det, med  kreditkort,  betalingskort, via
 elektroniske tegnebøger,  direkte debitering eller ved hjælp af andre betalingsmidler i
overensstemmelse med de regler, regnskabsføreren har fastsat.
Inden der indgås forpligtelser over for tredjepart, bekræfter den anvisningsberettigede
betalingsmodtagerens identitet, fastslår betalingsmodtagerens juridiske enhed og
DA 157 DA
betalingsoplysninger og opfører dem i det fælles register efter den EU-institution, som
regnskabsføreren er ansvarlig for, for derved at sikre gennemsigtighed, ansvarlighed og en
korrekt gennemførelse af betalinger.
Regnskabsføreren kan kun foretage betalinger, hvis betalingsmodtagerens juridiske enhed og
betalingsoplysninger først er opført i et fælles register efter den EU-institution, som
regnskabsføreren er ansvarlig for.
De anvisningsberettigede underretter regnskabsføreren om eventuelle ændringer af den
juridiske enhed og betalingsoplysninger, som betalingsmodtageren har meddelt dem, og
kontrollerer, at disse oplysninger er gyldige, inden de godkender en betaling.
Artikel 87
Formuefortegnelse
1. EU-institutioner og de agenturer og EU-organer, der er omhandlet i kapitel 3, afdeling
2, skal føre fortegnelser, der viser mængden og værdien af alle de materielle, immaterielle og
finansielle aktiver, der udgør deres formue, efter en model udarbejdet af Kommissionens
regnskabsfører.
De skal også tjekke, at oplysningerne i deres respektive fortegnelser stemmer overens med de
faktiske forhold.
Alle aktiver, som anskaffes med en anvendelsesperiode på mere end et år, opføres i
formuefortegnelsen og registreres i kontiene over anlægsaktiver,„ hvis der ikke er tale om
forbrugsgoder, og hvis anskaffelsesprisen eller produktionsprisen er højere end den pris, som
er anført i de regnskabsprocedurer, der er omhandlet i artikel 77.
2. Salg af Unionens materielle aktiver skal annonceres på passende måde.
3. EU-institutioner og de agenturer og EU-organer, der er omhandlet i kapitel 3, afdeling
2, vedtager regler for beskyttelse af de aktiver, der er opført på dens respektive fortegnelser,
og udpeger de tjenestegrene, der har ansvaret for opgørelsessystemet.
AFDELING 4
FORSKUDSBESTYREREN
Artikel 88
 Oprettelse af  fForskudskonti
 ny
1. Oprettelsen af en forskudskonto og udpegelsen af en forskudsbestyrer sker ved en
afgørelse, som træffes af EU-institutionens regnskabsfører, idet vedkommende specificerer
funktionsvilkårene og betingelserne for anvendelse af forskudskontoen.
DA 158 DA
 2018/1046
 ny
21. Der kan oprettes forskudskonti til betaling af udgifter, når det, fordi der er tale om
mindre beløb, er fysisk umuligt eller ineffektivt at foretage betalingstransaktioner gennem
budgetprocedurer, fordi der er tale om mindre beløb  i henhold til de generelle regler for
udgiftstransaktioner. Regnskabsføreren fastsætter det maksimumsbeløb, som
forskudsbestyreren kan betale i sådanne tilfælde, for hver type af udgifter i den i stk. 1 nævnte
afgørelse . Der kan også oprettes forskudskonti til inddrivelse af andre indtægter end egne
indtægter.
 ny
I forbindelse med bistand i krisesituationer og humanitære bistandsforanstaltninger kan
forskudskonti anvendes uden beløbsmæssige begrænsninger under overholdelse af det
betalingsbevillingsniveau, der er vedtaget af Europa-Parlamentet og Rådet under den dertil
svarende budgetpost for det løbende regnskabsår, og i overensstemmelse med
Kommissionens interne regler.
 2018/1046 (tilpasset)
 ny
I EU-delegationerne kan forskudskonti også anvendes til at foretage betalinger af mindre
beløb ved hjælp af budgetprocedurer  i henhold til de generelle regler for
udgiftstransaktioner på beløb, der er afgrænset til 60 000 EUR for hver udgiftspost , hvis
dette på grund af de lokale behov er effektivt.  Hvis der er behov for forskudskonti til
betaling af udgifter fra både budgetsektionen vedrørende Kommissionen og budgetsektionen
vedrørende EU-Udenrigstjenesten, oprettes disse som særskilte forskudskonti.  Det
maksimumsbeløb, som forskudsbestyreren kan betale, når det er fysisk umuligt eller
ineffektivt at foretage betalingstransaktioner gennem budgetprocedurer, fastsættes af
regnskabsføreren og må under alle omstændigheder ikke overstige 60000 EUR for hver
udgiftspost.
I forbindelse med bistand i krisesituationer og humanitære bistandsforanstaltninger kan
forskudskonti dog anvendes uden beløbsmæssige begrænsninger under overholdelse af det
bevillingsniveau, der er vedtaget af Europa-Parlamentet og Rådet under den dertil svarende
budgetpost for det løbende regnskabsår, og i overensstemmelse med Kommissionens interne
regler.
2. I Unionens delegationer oprettes der forskudskonti til betaling af udgifter fra både
budgettets sektion vedrørende Kommissionens og budgettets sektion vedrørende EU-
Udenrigstjenesten, idet det sikres, at udgifterne fuldt ud kan spores.
Artikel 89
Oprettelse og Fforvaltning af forskudskonti
1. Oprettelsen af en forskudskonto og udpegelsen af en forskudsbestyrer sker ved en
afgørelse, som træffes af EU-institutionens regnskabsfører på grundlag af et behørigt
DA 159 DA
begrundet forslag fra den ansvarlige anvisningsberettigede. I afgørelsen fastsættes
forskudsbestyrerens og den anvisningsberettigedes respektive ansvar og forpligtelser.
1. Forskudsbestyrere udvælges blandt tjenestemænd eller, hvis det er nødvendigt og kun i
behørigt begrundede tilfælde, blandt andre ansatte eller i overensstemmelse med de
betingelser, der er fastsat i Kommissionens interne regler, blandt personale, der er ansat af
Kommissionen i forbindelse med bistand i krisesituationer og humanitære
bistandsforanstaltninger, forudsat at deres ansættelseskontrakter, hvad angår ansvar,
garanterer et tilsvarende beskyttelsesniveau som det, der gælder for ansatte i henhold til
artikel 95. Forskudsbestyrere vælges på grundlag af deres viden, færdigheder og særlige
kvalifikationer som dokumenteret ved eksamensbeviser eller relevant faglig erfaring eller
efter et passende uddannelsesprogram.
2. I forslag til afgørelser om oprettelse af forskudskonti skal den ansvarlige
anvisningsberettigede sikre:
a) at der i første række anvendes budgetprocedurer, hvor der er adgang til det
centrale IT-regnskabssystem
b) at forskudskonti kun anvendes i behørigt begrundede tilfælde.
I afgørelser om at oprette en forskudskonto specificerer regnskabsføreren funktionsvilkårene
og betingelserne for anvendelse af forskudskontoen.
Ændringerne i funktionsvilkårene for en forskudskonto sker ligeledes ved en afgørelse, som
træffes af regnskabsføreren efter behørigt begrundet forslag fra den ansvarlige
anvisningsberettigede.
3. Bankkonti til forskud åbnes og overvåges af regnskabsføreren, som også godkender
delegerede underskrifter på dem på grundlag af et behørigt begrundet forslag fra den
ansvarlige anvisningsberettigede.
24. Forskudskonti tilføres midler  under tilsyn af  af  den pågældende  EU-
institutionens regnskabsfører og er underlagt forskudsbestyrere.
35. Betalinger skal følges op af formelle afgørelser om endelig godkendelse eller
betalingsordrer underskrevet af den ansvarlige anvisningsberettigede.
Transaktionerne over forskudskontoen , som gennemføres uden at følge de generelle regler
for udgiftstransaktioner,  reguleres af den anvisningsberettigede senest ved udgangen af den
følgende måned for at sikre afstemningen mellem den regnskabsmæssige saldo og
banksaldoen.
46. Regnskabsføreren  fører tilsyn med  foretager selv tjek eller lader en ansat fra
vedkommendes egen tjenestegren eller fra den anvisningsberettigede tjenestegren, der er
specifikt beføjet hertil, foretage tjek Disse tjek skal som hovedregel foretages på stedet og om
nødvendigt uanmeldt for at verificere, at de midler, som er betroet forskudsbestyrerne, er til
stede, at regnskabet er ført korrekt, og at reguleringen af transaktionerne på forskudskontoen
er sket inden for de fastsatte frister. Regnskabsføreren meddeler den ansvarlige
anvisningsberettigede resultaterne af disse tjek.
DA 160 DA
KAPITEL 5
FINANSIELLE AKTØRERS ANSVAR
AFDELING 1
ALMINDELIGE BESTEMMELSER
Artikel 90
Tilbagekaldelse af delegation af beføjelser til og suspension af funktioner for finansielle
aktører
1. Den myndighed, der har udnævnt en ansvarlig anvisningsberettiget, kan når som helst
midlertidigt eller definitivt tilbagekalde delegationen eller videredelegationen til den
pågældende.
2. Den myndighed, der har udpeget en regnskabsfører eller en forskudsbestyrer eller
begge, kan når som helst midlertidigt eller definitivt suspendere dem fra deres funktioner.
3. Stk. 1 og 2 berører ikke eventuelle disciplinære foranstaltninger over for de finansielle
aktører, der er omhandlet i stk. 1 og 2.
Artikel 91
Finansielle aktørers ansvar i tilfælde af ulovlig aktivitet, svig eller korruption
1. Dette kapitel berører ikke det eventuelle strafferetlige ansvar, som de i artikel 90
omhandlede finansielle aktører kan pådrage sig efter den relevante nationale ret og efter de
gældende bestemmelser om beskyttelse af Unionens finansielle interesser og bekæmpelse af
korruption, som involverer Unionens tjenestemænd eller embedsmænd i medlemsstaterne.
2. Hver enkelt ansvarlige anvisningsberettigede, regnskabsfører eller forskudsbestyrer
kan undergives disciplinære foranstaltninger og pådrager sig erstatningsansvar efter
bestemmelserne i vedtægten, jf. dog artikel 92, 94 og 95, eller for personer, der er ansat af
Kommissionen i forbindelse med bistand i krisesituationer og humanitære
bistandsforanstaltninger som omhandlet i artikel 89, stk. 1, efter bestemmelserne i deres
ansættelseskontrakt. Er der tale om ulovlig aktivitet, svig eller korruption, der kan skade
Unionens interesser, henvises sagen til de myndigheder og organer, der er udpeget i den
relevante lovgivning, navnlig til OLAF.
AFDELING 2
REGLER FOR ANSVARLIGE ANVISNINGSBERETTIGEDE
Artikel 92
Regler for anvisningsberettigede
1. Den ansvarlige anvisningsberettigede pådrager sig erstatningsansvar i henhold til
vedtægten.
2. Erstatningspligt gælder navnlig, hvis den ansvarlige anvisningsberettigede forsætligt
eller groft uagtsomt:
DA 161 DA
a) konstaterer tilstedeværelsen af udestående fordringer eller udsteder
indtægtsordrer, indgår en udgiftsforpligtelse eller underskriver en betalingsordre
uden at overholde denne forordning
b) undlader at udarbejde et dokument, som indebærer skabelse af en fordring,
undlader at udstede en indtægtsordre eller udstedelser den for sent eller udstedelser
en betalingsordre for sent, hvorved EU-institutionen påføres et civilretligt ansvar
over for tredjemand.
3. Hvis en ved delegation eller videredelegation bemyndiget anvisningsberettiget
modtager en bindende instruks, som vedkommende finder i strid med gældende regler eller
med princippet om forsvarlig økonomisk forvaltning, navnlig fordi instruksen ikke kan
gennemføres med de tildelte ressourcer, skal vedkommende skriftligt underrette den
myndighed, af hvilken den pågældende er bemyndiget ved delegation eller videredelegation,
herom. Hvis instruksen bekræftes skriftligt, og bekræftelsen sker rettidigt og er tilstrækkelig
klar, således at den udtrykkeligt henviser til de punkter, som den ved delegation eller
videredelegation bemyndigede anvisningsberettigede har anfægtet, drages den ved delegation
eller videredelegation anvisningsberettigede ikke til ansvar. Vedkommende skal udføre
instruksen, medmindre den er åbenbart ulovlig eller udgør et brud på de relevante
sikkerhedsforskrifter.
Samme procedure finder anvendelse, hvis en anvisningsberettiget finder, at en beslutning,
som det påhviler vedkommende at træffe, er i strid med gældende regler eller med princippet
om forsvarlig økonomisk forvaltning, eller hvis en anvisningsberettiget under gennemførelsen
af en bindende instruks bliver bekendt med, at sagens omstændigheder kan forårsage en sådan
situation.
Enhver instruks, som bekræftes under de omstændigheder, der er omhandlet i dette stykke,
skal registreres af den ved delegation bemyndigede ansvarlige anvisningsberettigede og
anføres i vedkommendes årsberetning.
4. I tilfælde af videredelegation inden for egne tjenestegrene forbliver den ved delegation
bemyndigede anvisningsberettigede ansvarlig for produktiviteten og effektiviteten af de
oprettede interne forvaltnings- og kontrolsystemer og for valget af den ved videredelegation
bemyndigede anvisningsberettigede.
5. I tilfælde af videredelegation til EU-delegationscheferne og deres stedfortrædere har
den ved delegation bemyndigede anvisningsberettigede ansvaret for fastlæggelsen af de
oprettede interne forvaltnings- og kontrolsystemer og for deres produktivitet og effektivitet.
EU-delegationscheferne har ansvaret for en hensigtsmæssig tilrettelæggelse og anvendelse af
disse systemer i overensstemmelse med instrukserne fra den ved delegation bemyndigede
anvisningsberettigede og for forvaltningen af de af EU-delegationens midler og transaktioner,
der henhører under deres ansvar. Før deres tiltrædelse gennemfører de specifikke
uddannelseskurser vedrørende de opgaver og pligter, som påhviler anvisningsberettigede,
samt om budgetgennemførelse.
EU-delegationscheferne aflægger rapport om varetagelsen af deres ansvar som omhandlet i
nærværende stykkes første afsnit, jf. artikel 76, stk. 3.
Hvert år forelægger EU-delegationscheferne den anvisningsberettigede, som Kommissionen
har bemyndiget ved delegation, erklæringen om de interne forvaltnings- og kontrolsystemer,
der er oprettet i deres delegationer, og om forvaltningen af de opgaver, de varetager ved
videredelegation, samt resultaterne heraf, med henblik på at den anvisningsberettigede kan
udarbejde erklæringen omhandlet i artikel 74, stk. 9.
DA 162 DA
Nærværende stykke finder også anvendelse på EU-delegationschefernes stedfortrædere, når
de i EU-delegationschefens fravær fungerer som anvisningsberettigede ved videredelegation.
Artikel 93
Behandling af økonomiske uregelmæssigheder fra en ansats side
1. Uden at det berører OLAF's beføjelser eller den administrative autonomi for EU-
institutioner, EU-organer, europæiske kontorer eller organer eller personer, der har fået
overdraget gennemførelsen af specifikke aktioner i FUSP i henhold til afsnit V i TEU, med
hensyn til deres ansatte, og under behørig hensyntagen til beskyttelse af informanter henvises
enhver overtrædelse af denne forordning eller af en bestemmelse vedrørende finansiel
forvaltning eller tjek af transaktioner, der følger af en ansats handling eller undladelse, til
udtalelse hos det panel, der er omhandlet i artikel 146143, fra en af følgende:
a) ansættelsesmyndigheden med ansvar for disciplinærsager
b) den ansvarlige anvisningsberettigede, herunder EU-delegationschefer og i
deres fravær disses stedfortrædere, der fungerer som anvisningsberettigede ved
videredelegation i overensstemmelse med artikel 60, stk. 2.
Hvis panelet underrettes direkte af en ansat, videresender det sagen til
ansættelsesmyndigheden hos den berørte EU-institution, det berørte EU-organ eller
europæiske kontor, det berørte organ eller den berørte person og underretter den pågældende
ansatte herom. Ansættelsesmyndigheden kan anmode panelet om en udtalelse om sagen.
2. En anmodning om en udtalelse fra panelet i henhold til stk. 1, første afsnit, ledsages af
en beskrivelse af de faktiske omstændigheder og den handling eller undladelse, som panelet
anmodes om at vurdere, samt af relevante bilag, herunder rapporter om enhver undersøgelse,
der har fundet sted. Når det er muligt, gives oplysningerne i anonymiseret form.
Ansættelsesmyndigheden eller den anvisningsberettigede, alt efter tilfældet, skal inden
indgivelse af en anmodning eller eventuelle yderligere oplysninger til panelet give den
involverede ansatte mulighed for at fremsætte sine bemærkninger efter at have meddelt
vedkommende de bilag, der er omhandlet i første afsnit, for så vidt en sådan meddelelse ikke i
alvorlig grad undergraver foretagelsen af videre undersøgelser.
3. I de tilfælde, der er omhandlet i stk. 1, er det panel, der er omhandlet i artikel 146143,
kompetent til at vurdere, om der på grundlag af de elementer, som er indgivet til det i henhold
til nærværende artikels stk. 2, og eventuelle yderligere modtagne oplysninger foreligger en
økonomisk uregelmæssighed. På grundlag af udtalelsen fra panelet træffer den berørte EU-
institution, det berørte EU-organ eller europæiske kontor, det berørte organ eller den berørte
person beslutning om passende opfølgningsforanstaltninger i overensstemmelse med
vedtægten. Hvis panelet identificerer systemrelaterede problemer, retter det en henstilling til
den anvisningsberettigede og til den ved delegation bemyndigede anvisningsberettigede,
medmindre sidstnævnte er den involverede ansatte, samt til den interne revisor.
4. Når panelet afgiver den udtalelse, der er omhandlet i stk. 1, skal det bestå af de
medlemmer, der er omhandlet i artikel 146143, stk. 2, første afsnit, litra a) og b), samt
følgende tre yderligere medlemmer, som udpeges under hensyntagen til behovet for at undgå
interessekonflikter:
a) en repræsentant for den ansættelsesmyndighed, der er ansvarlig for
disciplinærsager hos den berørte EU-institution, det berørte EU-organ eller
europæiske kontor, det berørte organ eller den berørte person  , hvis tilfældet er
blevet henvist i henhold til denne artikels stk. 1, litra a), eller en repræsentant for den
DA 163 DA
ansvarlige anvisningsberettigede, hvis sagen er blevet henvist i henhold til stk. 1, litra
b) 
b) et medlem, der udpeges af personaleudvalget for den berørte EU-institution,
det berørte EU-organ eller europæiske kontor, det berørte organ eller den berørte
person
c) et medlem af den juridiske tjeneste i den EU-institution, som beskæftiger
vedkommende ansatte.
Når panelet afgiver den i stk. 1 omhandlede udtalelse, skal det rette udtalelsen til
ansættelsesmyndigheden hos den berørte EU-institution, det berørte EU-organ eller
europæiske kontor, det berørte organ eller den berørte person.
5. Panelet har ikke undersøgelsesbeføjelser. Den berørte EU-institution, det berørte EU-
organ eller europæiske kontor, det berørte organ eller den berørte person samarbejder med
panelet med henblik på at sikre, at det har alle de oplysninger, der er nødvendige for at kunne
afgive udtalelse.
6. Hvis panelet finder, at sagen er et anliggende for OLAF, videregiver det i
overensstemmelse med stk. 1 straks sagen til den relevante ansættelsesmyndighed og
underretter omgående OLAF.
7. Medlemsstaterne bistår i fuldt omfang Unionen med håndhævelsen af ethvert ansvar,
som måtte følge af vedtægtens artikel 22, for midlertidigt ansatte, for hvilke artikel 2, litra e),
i ansættelsesvilkårene for øvrige ansatte i Den Europæiske Union finder anvendelse.
AFDELING 3
REGLER FOR REGNSKABSFØRERE OG FORSKUDSBESTYRERE
Artikel 94
Regler for regnskabsførere
Regnskabsføreren kan undergives disciplinære foranstaltninger og pådrager sig
erstatningsansvar på de betingelser og efter de procedurer, der er fastsat i vedtægten. Navnlig
følgende fejl kan være ansvarspådragende for en regnskabsfører:
a) tab eller beskadigelse af midler, værdier eller dokumenter, som vedkommende
har ansvaret for
b) uretmæssig ændring af bank- eller postgirokonti
c) inkasseringer eller betalinger, der ikke er i overensstemmelse med de dertil
svarende indtægts- eller betalingsordrer
d) manglende inkassering af skyldige indtægter.
Artikel 95
Regler for forskudsbestyrere
Navnlig følgende fejl kan være ansvarspådragende for en forskudsbestyrer:
a) tab eller beskadigelse af midler, værdier eller dokumenter, som vedkommende
har ansvaret for
b) mangelfuld dokumentation for de betalinger, vedkommende har foretaget
DA 164 DA
c) udbetaling til andre end de berettigede
d) manglende inkassering af skyldige indtægter.
KAPITEL 6
FORVALTNING AF INDTÆGTER
AFDELING 1
OVERDRAGELSE AF EGNE INDTÆGTER
Artikel 96
Egne indtægter
1. Egne indtægter som omhandlet i afgørelse (EU, Euratom) 2020/2053afgørelse
2014/335/EU, Euratom opføres på budgettet i form af et overslag udtrykt i euro. De hertil
svarende egne indtægter overdrages i overensstemmelse med forordning (EU, Euratom) nr.
609/2014  , med forordning (EU, Euratom) nr. 2021/770 og forordning (EU, Euratom)
[XXX] .
2. Den anvisningsberettigede opstiller en tidsplan for, hvornår de egne indtægter, der er
omhandlet i afgørelse (EU, Euratom) 2020/2053 afgørelse 2014/335/EU, Euratom, overdrages
til Kommissionen.
Fastlæggelsen og opkrævningen af egne indtægter sker i henhold til de regler, der er vedtaget
i henhold til nævnte afgørelse.
Af hensyn til bogføringen udsteder den anvisningsberettigede en indtægtsordre for kredit og
debet vedrørende den konto for egne indtægter, der er omhandlet i forordning (EU, Euratom)
nr. 609/2014  og forordning (EU, Euratom) 2021/770 og forordning (EU, Euratom)
[XXX] .
AFDELING 2
OVERSLAG OVER FORDRINGER
Artikel 97
Overslag over fordringer
1. Når den ansvarlige anvisningsberettigede råder over tilstrækkelige og pålidelige
oplysninger vedrørende enhver foranstaltning eller ethvert forhold, der kan give anledning til,
at et beløb skyldes til Unionen, udarbejder den ansvarlige anvisningsberettigede et overslag
over fordringen.
2. Overslaget over fordringen justeres af den ansvarlige anvisningsberettigede, så snart
vedkommende bliver bekendt med en begivenhed, der ændrer den foranstaltning eller det
forhold, som gav anledning til overslaget over fordringen.
Når den ansvarlige anvisningsberettigede udarbejder indtægtsordren vedrørende en
foranstaltning eller et forhold, der tidligere havde givet anledning til et overslag over
fordringen, justeres overslaget tilsvarende af den ansvarlige anvisningsberettigede.
DA 165 DA
Hvis indtægtsordren er udarbejdet for samme beløb som det oprindelige overslag over
fordringen, nedsættes dette overslag til nul.
3. Uanset stk. 1 udarbejdes der ikke noget overslag over fordringen, inden medlemsstater
overdrager Kommissionen de i afgørelse (EU, Euratom) 2020/2053afgørelse 2014/335/EU,
Euratom omhandlede egne indtægter, der indbetales af medlemsstater på faste
forfaldstidspunkter. For sådanne beløb udsteder den ansvarlige anvisningsberettigede en
indtægtsordre.
AFDELING 3
FASTLÆGGELSE AF FORDRINGER
Artikel 98
Fastlæggelse af fordringer
1. Med henblik på at fastlægge en fordring skal den ansvarlige anvisningsberettigede:
a) verificere eksistensen af debitors gæld
b) fastslå eller verificere gældens tilstedeværelse og størrelse og
c) verificere, at gælden er forfalden.
Fastlæggelse af en fordring udgør en anerkendelse af Unionens rettigheder over for en debitor
samt af grundlaget for at kræve, at den pågældende debitor betaler gælden.
2. Enhver fordring, der er konstateret sikker, opgjort og forfalden til betaling, fastlægges
ved en indtægtsordre, hvorved den ansvarlige anvisningsberettigede giver regnskabsføreren
instruks om at inddrive fordringen. Den følges op af en debetnota, der sendes til debitor,
undtagen i de tilfælde, hvor der umiddelbart gives afkald herpå i overensstemmelse med stk.
4, andet afsnit. Både indtægtsordren og debetnotaen udarbejdes af den ansvarlige
anvisningsberettigede.
Den anvisningsberettigede sender debetnotaen umiddelbart efter, at fordringen er fastlagt, og
senest inden for en frist på fem år regnet fra det tidspunkt, hvor EU-institutionen under
normale omstændigheder kunne gøre sin fordring gældende. Denne frist gælder ikke, hvis den
ansvarlige anvisningsberettigede fastlægger, at forsinkelsen på trods af EU-institutionens
indsats skyldes debitors adfærd.
3. Til fastlæggelsen af en fordring sikrer den ansvarlige anvisningsberettigede sig:
a) at fordringen er sikker i den forstand, at den ikke er undergivet nogen
betingelse
b) at fordringen er opgjort og nøjagtigt fastsat
c) at fordringen er forfalden og ikke undergivet nogen frist
d) at oplysningerne om debitor er korrekte
e) at konteringen af beløbet er korrekt
f) at bilagene er i orden, og
g) at princippet om forsvarlig økonomisk forvaltning er overholdt, navnlig hvad
angår kriterierne i artikel 101, stk. 2, første afsnit, litra a) eller b).
4. Debetnotaen er en underretning af debitor om følgende:
DA 166 DA
a) Unionen har fastlagt fordringen
b) hvis gælden betales inden for den frist, der er anført i debetnotaen, beregnes
der ikke morarenter
c) hvis gælden ikke er betalt inden for den frist, der er omhandlet i litra b), er
gælden rentebærende med den rentesats, der er omhandlet i artikel 99, uden at dette
berører eventuelt relevante specifikke forskrifter
d) hvis gælden ikke er betalt inden for den frist, der er omhandlet i litra b),
foretager EU-institutionen inddrivelsen enten ved modregning eller ved at kræve
eventuelle forhåndsgarantier indfriet
e) regnskabsføreren kan efter at have underrettet debitor om grundene til og
datoen for inddrivelsen ved modregning under særlige omstændigheder foretage
inddrivelsen ved modregning inden udløbet af den frist, der er omhandlet i litra b),
hvis det er nødvendigt for at beskytte Unionens finansielle interesser, når
vedkommende har berettigede grunde til at mene, at det beløb, som skyldes til
Unionen, ellers ville være tabt
f) hvis det fulde beløb, efter at alle de skridt, som er anført i litra a)-e), er
foretaget, ikke er blevet inddrevet, foretager EU-institutionen inddrivelsen ved
tvangsfuldbyrdelse af en afgørelse, der er opnået enten i overensstemmelse med
artikel 100, stk. 2, eller ved retslige skridt.
Hvis det efter verificeringen af oplysningerne om debitor eller på grundlag af andre relevante
oplysninger, der er til rådighed på det givne tidspunkt, er tydeligt, at gælden falder ind under
tilfældene omhandlet i artikel 101, stk. 2, første afsnit, litra a) eller b), eller at debetnotaen
ikke er blevet sendt i overensstemmelse med nærværende artikels stk. 2, skal den
anvisningsberettigede efter at have fastlagt fordringen beslutte straks at give afkald på
inddrivelsen i overensstemmelse med artikel 101 uden at sende en debetnota efter aftale med
regnskabsføreren.
I alle andre tilfælde printer den anvisningsberettigede debetnotaen ud og sender den til
debitor. Regnskabsføreren underrettes om afsendelsen af debetnotaen gennem det finansielle
informationssystem.
5. Uretmæssigt udbetalte beløb inddrives.
Artikel 99
Morarenter
1. Enhver fordring, som ikke er indfriet inden udløbet af den frist, der er omhandlet i
artikel 98, stk. 4, første afsnit, litra b), er rentebærende i overensstemmelse med nærværende
artikels stk. 2 og 3, uden at dette dog berører eventuelle særlige bestemmelser, der følger af
anvendelsen af specifikke forordninger.
2. Med undtagelse af det tilfælde, der er omhandlet i stk. 4, er rentesatsen for fordringer,
som ikke er indfriet inden udløbet af den frist, der er omhandlet i artikel 98, stk. 4, første
afsnit, litra b), den sats, som Den Europæiske Centralbank anvender på sine vigtigste
refinansieringstransaktioner den første kalenderdag i den måned, hvor fristen udløber, og som
offentliggøres i Den Europæiske Unions Tidende, C-udgaven, forhøjet med:
a) otte procentpoint, når baggrunden for fordringen er en vareindkøbskontrakt
eller en tjenesteydelseskontrakt
b) tre og et halvt procentpoint i alle andre tilfælde.
DA 167 DA
3. Rentebeløbet beregnes fra den kalenderdag, der følger efter udløbet af den frist, som er
omhandlet i artikel 98, stk. 4, første afsnit, litra b), indtil den kalenderdag, hvor hele gælden er
indfriet.
Den indtægtsordre, der svarer til beløbet af morarenterne, udstedes, når disse renter rent
faktisk inkasseres.
4. I tilfælde af bøder,  tvangsbøder  eller andre sanktioner er rentesatsen for
fordringer, som ikke er indfriet  eller dækket af en finansiel garanti, som kan accepteres af
Kommissionens regnskabsfører,  inden udløbet af den frist, der er omhandlet i artikel 98,
stk. 4, første afsnit, litra b)  der er fastsat i afgørelsen om pålæggelse af en bøde,
tvangsbøde eller anden sanktion, som en EU-institution har truffet , den sats, som Den
Europæiske Centralbank anvender på sine vigtigste refinansieringstransaktioner den første
kalenderdag i den måned, hvor afgørelsen om at pålægge bøde,  tvangsbøde  eller anden
sanktion er blevet vedtaget, og som offentliggøres i Den Europæiske Unions Tidende, C-
udgaven, forhøjet med:
a) et og et halvt procentpoint, såfremt debitor i stedet for betaling stiller en
finansiel garanti, som er godkendt af regnskabsføreren
b) tre og et halvt procentpoint i alle andre tilfælde.
Hvis Den Europæiske Unions Domstol under udøvelsen af sine beføjelser i henhold til artikel
261 i TEUF øger størrelsen af en bøde eller en anden sanktion, skal renterne på det beløb,
hvormed der er øget, løbe fra datoen for Domstolens dom.
5. I tilfælde hvor den samlede rentesats ville være negativ, sættes den til nul procent.
AFDELING 4
ANVISNING AF INDDRIVELSE
Artikel 100
Anvisning af inddrivelse
1. Den ansvarlige anvisningsberettigede skal ved udstedelse af en indtægtsordre giver
regnskabsføreren instruks om at inddrive en fordring, som den ansvarlige
anvisningsberettigede har fastlagt ("anvisningen af inddrivelse").
2. En EU-institution kan formalisere fastlæggelsen af en fordring på andre end
medlemsstater ved en afgørelse, der kan tvangsfuldbyrdes efter artikel 299 i TEUF.
Hvis det er nødvendigt af hensyn til en effektiv og rettidig beskyttelse af Unionens finansielle
interesser, kan de øvrige EU-institutioner under særlige omstændigheder anmode
Kommissionen om at vedtage en sådan afgørelse, der kan tvangsfuldbyrdes, til deres fordel
med hensyn til krav, som opstår i forbindelse med ansatte eller i forhold til medlemmer eller
tidligere medlemmer af en EU-institution, forudsat at disse institutioner og Kommissionen har
aftalt de praktiske vilkår for anvendelsen af denne artikel.
Sådanne særlige omstændigheder anses for at foreligge, når den pågældende EU-institution
ikke har udsigt til at inddrive gælden ved frivillig betaling eller ved modregning efter artikel
101, stk. 1, og betingelserne for at give afkald på inddrivelsen i henhold til artikel 101, stk. 2
og 3, ikke er opfyldt. Under alle omstændigheder skal det i den afgørelse, der kan
tvangsfuldbyrdes, præciseres, at de krævede beløb skal opføres i budgettets sektion
vedrørende den pågældende EU-institution, der fungerer som anvisningsberettiget.
DA 168 DA
Indtægterne opføres som ordinære indtægter, medmindre de udgør formålsbestemte indtægter,
jf. artikel 21, stk. 3.
Den anmodende EU-institution underretter Kommissionen om enhver begivenhed, som kan
påvirke inddrivelsen, og indtræder i sagen til støtte for Kommissionen, hvis den afgørelse, der
kan tvangsfuldbyrdes, påklages.
AFDELING 5
INDDRIVELSE
Artikel 101
Regler vedrørende inddrivelse
1. Regnskabsføreren tager sig af de indtægtsordrer, der er behørigt udstedt af den
ansvarlige anvisningsberettigede. Regnskabsføreren skal udvise rettidig omhu for at sikre, at
Unionen modtager sine indtægter, og skal sikre, at Unionens krav bevares.
Delvis betaling fra en debitor, som er genstand for flere indtægtsordrer, dækker først den
ældste fordring, medmindre andet specificeres af debitor. Enhver delvis betaling dækker først
renterne.
Regnskabsføreren inddriver beløb, der skyldes til budgettet, ved at modregne dem i
overensstemmelse med artikel 102.
2. Den ansvarlige anvisningsberettigede kan kun i følgende tilfælde give afkald på at
inddrive en fastlagt fordring helt eller delvist:
a) de forventede omkostninger ved inddrivelsen ville overstige det beløb, der skal
inddrives, og afkaldet ville ikke skade Unionens omdømme
b) det er umuligt at inddrive fordringen på grund af dens alder, på grund af
forsinkelse i afsendelsen af debetnotaen som angivet i artikel 98, stk. 2, eller på
grund af debitors insolvens eller andre insolvensbehandlinger
c) når inddrivelsen er i strid med proportionalitetsprincippet.
Når den anvisningsberettigede påtænker helt eller delvis at give afkald på at inddrive en
fastlagt fordring, skal vedkommende sikre sig, at afkaldet er korrekt og i overensstemmelse
med princippet om forsvarlig økonomisk forvaltning og med proportionalitetsprincippet.
Afgørelsen om afkald på inddrivelse skal begrundes. Den anvisningsberettigede kan delegere
beføjelsen til at træffe afgørelsen.
3. I det i stk. 2, første afsnit, litra c), omhandlede tilfælde overholder den ansvarlige
anvisningsberettigede de procedurer, der på forhånd er fastsat af vedkommendes EU-
institution, og anvender følgende kriterier, som er obligatoriske og finder anvendelse i alle
tilfælde:
a) de faktiske omstændigheder henset til grovheden af den uregelmæssighed, der
har givet anledning til fastlæggelsen af fordringen (svig, gentagen overtrædelse,
forsæt, omhu, god tro, åbenlys fejl)
b) den indvirkning, som et afkald på inddrivelse vil få på Unionens funktion og
på dens finansielle interesser (beløbets størrelse, risiko for at skabe præcedens,
underminering af retsreglers autoritet).
DA 169 DA
4. Den ansvarlige anvisningsberettigede tager alt efter sagens omstændigheder hensyn til
følgende yderligere kriterier:
a) en eventuel konkurrenceforvridning, som afkaldet på inddrivelse ville medføre
b) den økonomiske og sociale skade, som en fuldstændig inddrivelse af
fordringen ville medføre.
5. Hver EU-institution sender hvert år Europa-Parlamentet og Rådet en rapport om de
tilfælde, hvor den i henhold til stk. 2, 3 og 4 har givet afkald på at inddrive fordringer.
Oplysninger om afkald på under 60 000 EUR gives som et samlet beløb. I Kommissionens
tilfælde vedlægges rapporten som bilag til den sammenfatning af årsberetningerne, der er
omhandlet i artikel 74, stk. 9.
6. Den ansvarlige anvisningsberettigede kan annullere en fastlagt fordring helt eller
delvist. En delvis annullering af en fastlagt fordring indebærer ikke et afkald på den
resterende del af Unionens fastlagte krav.
I tilfælde af en fejl annullerer den ansvarlige anvisningsberettigede helt eller delvis den
fastlagte fordring og giver en behørig begrundelse herfor.
Hver EU-institution fastsætter i sine interne regler betingelserne og proceduren for delegation
af beføjelsen til at annullere en fastlagt fordring.
7. Medlemsstater har det primære ansvar for at gennemføre kontrol og revisioner og for
at inddrive uretmæssigt anvendte beløb som fastsat i sektorspecifikke regler. I det omfang
medlemsstaterne opdager og korrigerer uregelmæssigheder for egen regning, fritages de for
Kommissionens finansielle korrektioner af disse uregelmæssigheder.
8. Kommissionen anvender finansielle korrektioner på medlemsstater for at udelukke
udgifter, der er afholdt i strid med den relevante lovgivning, fra EU-finansiering.
Kommissionen baserer sine finansielle korrektioner på identifikation af uretmæssigt anvendte
beløb og på de finansielle konsekvenser for budgettet. Hvis sådanne beløb ikke kan
identificeres præcist, kan Kommissionen anvende ekstrapolerede eller faste korrektioner i
overensstemmelse med sektorspecifikke regler.
Når Kommissionen fastsætter beløbet for en finansiel korrektion, tager den hensyn til arten og
omfanget af overtrædelsen af den relevante lovgivning og til de finansielle konsekvenser for
budgettet, herunder mangler i forvaltnings- og kontrolsystemer.
Kriterierne for fastsættelse af finansielle korrektioner og den procedure, der skal følges, kan
fastsættes i sektorspecifikke regler.
9. Metoden for at anvende ekstrapolerede eller faste korrektioner fastsættes i
overensstemmelse med sektorspecifikke regler med henblik på at gøre det muligt for
Kommissionen at beskytte Unionens finansielle interesser.
Artikel 102
Inddrivelse ved modregning
1. Når debitor har en fordring på Unionen eller på et forvaltningsorgan, der gennemfører
budgettet, som er sikker, jf. artikel 98, stk. 3, litra a), opgjort og forfalden til betaling, og som
vedrører et beløb, der er fastlagt ved en betalingsordre, inddriver regnskabsføreren efter
udløbet af den frist, der er omhandlet i artikel 98, stk. 4, første afsnit, litra b), fastlagte
fordringer ved modregning.
DA 170 DA
Under særlige omstændigheder kan regnskabsføreren foretage inddrivelsen ved modregning
inden udløbet af den frist, der er omhandlet i artikel 98, stk. 4, første afsnit, litra b), hvis det er
nødvendigt for at beskytte Unionens finansielle interesser, og hvis vedkommende har
berettigede grunde til at antage, at det beløb, som skyldes til Unionen, ellers vil være tabt.
Regnskabsføreren kan også foretage inddrivelse ved modregning inden udløbet af den frist,
der er omhandlet i artikel 98, stk. 4, første afsnit, litra b), hvis debitor samtykker.
2. Inden regnskabsføreren foretager en inddrivelse efter stk. 1, hører han den ansvarlige
anvisningsberettigede og underretter de pågældende debitorer, herunder om
klagemulighederne i overensstemmelse med artikel 135133.
Når debitor er en national myndighed eller en af dens administrative enheder, underretter
regnskabsføreren mindst 10 arbejdsdage i forvejen også den pågældende medlemsstat om, at
vedkommende har til hensigt at foretage inddrivelse ved modregning. Efter aftale med den
pågældende medlemsstat eller administrative enhed kan regnskabsføreren dog foretage
inddrivelsen ved modregning inden denne frists udløb.
3. Den modregning, der er omhandlet i stk. 1, har samme virkning som en betaling og
frigør Unionen for gældsbeløbet og i givet fald for de skyldige renter.
 ny
4. Iværksættelsen af insolvensbehandling berører ikke regnskabsførerens ret til at foretage en
inddrivelse ved modregning som omhandlet i stk. 1.
 2018/1046
Artikel 103
Inddrivelsesprocedure ved manglende frivillig betaling
1. Uden at det berører artikel 102, skal regnskabsføreren, hvis det fulde beløb ikke har
kunnet inddrives ved udløbet af den frist, som er omhandlet i artikel 98, stk. 4, første afsnit,
litra b), underrette den ansvarlige anvisningsberettigede herom og uden ophold
iværksættestraks iværksætte straks inddrivelsesproceduren ved hjælp af alle til rådighed
værende legale midler, herunder, hvor det er relevant, ved at kræve eventuelle
forhåndsgarantier indfriet.
2. Uden at det berører artikel 102, foretager regnskabsføreren, hvis der ikke er mulighed
for at foretage inddrivelsen på den måde, der er omhandlet i nærværende artikels stk. 1, og
debitor ikke har betalt efter et af regnskabsføreren fremsendt påkrav om betaling, inddrivelse
ved tvangsfuldbyrdelse af en afgørelse, der er opnået enten i overensstemmelse med artikel
100, stk. 2, eller ved retslige skridt.
 ny
Artikel 104
Medlemsstaternes bistand i forbindelse med meddelelse og inddrivelse af EU-fordringer
DA 171 DA
1. Kommissionens regnskabsfører kan pålægge medlemsstaternes kompetente
myndigheder, jf. artikel 4, stk. 1, i direktiv 2010/24/EU, at yde bistand i forbindelse med
meddelelse og inddrivelse af enhver finansiel fordring fra Unionen eller et forvaltningsorgan,
der gennemfører budgettet, eller fordringer i henhold til denne forordnings artikel 100, stk. 2,
andet afsnit.
2. Sådanne fordringer, herunder de tilknyttede renter, skal nærmere bestemt omfatte:
a) finansielle fordringer, der hidrører fra offentlige udbudskontrakter, tilskudsaftaler eller
afgørelser om ydelse af tilskud, der er tildelt af Kommissionen eller et forvaltningsorgan, eller
fordringer i henhold til artikel 100, stk. 2, andet afsnit
b) finansielle fordringer, der hidrører fra sanktioner, administrative foranstaltninger til
inddrivelse og bøder eller tvangsbøder pålagt af Unionen.
3. Den bistandssøgte medlemsstat bistår Kommissionens regnskabsfører ved at afgive
oplysninger om identitet, solvens og kendt bopæl eller registreret adresse på debitor, reelle
ejere, hvis det drejer sig om juridiske personer, debitors eventuelle aktiver og alle andre
relevante oplysninger. På anmodning giver den også debitorer meddelelse om de nødvendige
dokumenter og foretager beslaglæggelser og inddrivelser af fordringerne og træffer de
nødvendige retsbevarende foranstaltninger.
4. En medlemsstat er ikke forpligtet til at yde bistand, hvis det samlede beløb for de
fordringer, for hvilke der anmodes om bistand, ligger under den tærskel, der er fastsat ved
artikel 18, stk. 3, i direktiv 2010/24/EU.
5. Medlemsstaterne må kun iværksætte inddrivelse eller vedtagelse af retsbevarende
foranstaltninger vedrørende fordringer i henhold til stk. 1 efter en afgørelse, der kan
tvangsfuldbyrdes i henhold til artikel 299 i TEUF.
6. Efter anmodning fra Kommissionens regnskabsfører og på grundlag af en afgørelse,
der kan tvangsfuldbyrdes i henhold til artikel 299 i TEUF, skal den bistandssøgte myndighed i
medlemsstaten:
a) træffe retsbevarende foranstaltninger, så snart afgørelsen er vedtaget, hvis dette er tilladt
efter dens nationale ret og i henhold til sin administrative praksis, for at sikre inddrivelse
b) tvangsfuldbyrde inddrivelsen af fordringen, der behandles, som om den var en fordring af
samme art fra den bistandssøgte medlemsstat.
Den bistandssøgte medlemsstats myndighed inddriver fordringen i sin egen valuta.
Omregning til euro sker i overensstemmelse med bestemmelserne i denne forordnings
artikel 19.
7. Den bistandssøgte medlemsstats myndighed gør brug af de beføjelser og procedurer,
der er fastsat i dens nationale love eller administrative bestemmelser, der finder anvendelse på
fordringer af samme art, herunder bestemmelser, der giver debitor yderligere tid til at betale
eller mulighed for betaling i rater.
8. Procedurespørgsmål afgøres efter den gældende ret i den bistandssøgte medlemsstat.
Eventuelle materielle spørgsmål, der måtte opstå, reguleres ved den materielle EU-ret og, hvis
det er relevant, den nationale ret, der finder anvendelse på fordringen. Spørgsmål vedrørende
forældelsesfrister, herunder suspension, afbrydelse eller forlængelse af forældelsesfrister, er
udelukkende underlagt bestemmelserne i denne forordning.
9. Kommissionen og medlemsstaterne kan indgå en aftale om ordninger vedrørende
nærmere bestemte spørgsmål såsom Kommissionens betaling af gebyrer og omkostninger til
DA 172 DA
medlemsstaten, kommunikationsmidler eller videregivelse af oplysninger og det sprog, der
skal anvendes.
 2018/1046
Artikel 105104
Henstand med betaling
Regnskabsføreren kan i samarbejde med den ansvarlige anvisningsberettigede kun give
henstand med betaling efter behørigt begrundet skriftlig anmodning fra debitor, hvis følgende
betingelser er opfyldt:
a) debitor forpligter sig til at betale renter til den i artikel 99 anførte sats i hele
henstandsperioden regnet fra udløbet af den frist, der er omhandlet i artikel 98, stk. 4,
første afsnit, litra b)
b) debitor stiller for at beskytte Unionens rettigheder en finansiel garanti for både
hovedstol og rente af endnu ikke inddrevet gæld, som godkendes af EU-
institutionens regnskabsfører.
Den i stk. 1, litra b), omhandlede garanti kan erstattes af en selvskyldnerkaution stillet af
tredjemand og godkendt af EU-institutionens regnskabsfører.
Under særlige omstændigheder kan regnskabsføreren på anmodning af debitor fravige kravet
om garanti i stk. 1, litra b), hvis den pågældende vurderer, at debitor vil og kan foretage
betalingen i henstandsperioden, men ikke kan stille en sådan garanti og befinder sig i en
finansielt vanskelig situation.
Artikel 106105
Forældelsesfrist
1. Uden at dette berører bestemmelserne i specifikke forordninger eller anvendelsen af
afgørelse (EU, Euratom) 2020/2053afgørelse 2014/335/EU, Euratom, er Unionens fordringer
over for tredjemand og tredjemands fordringer over for Unionen underlagt en forældelsesfrist
på fem år.
2. Forældelsesfristen for Unionens fordringer over for tredjemand begynder at løbe ved
udløbet af den frist, som er omhandlet i artikel 98, stk. 4, første afsnit, litra b).
Forældelsesfristen for tredjemands fordringer over for Unionen begynder at løbe fra den dato,
hvor den pågældende tredjemands fordring forfalder til betaling i overensstemmelse med den
tilsvarende retlige forpligtelse.
3. Forældelsesfristen for Unionens fordringer over for tredjemand afbrydes af enhver
handling, som foretages af en EU-institution eller af en medlemsstat, der handler på
anmodning af en EU-institution, og som den pågældende tredjemand er blevet underrettet om,
og som sigter mod at inddrive gælden.
Forældelsesfristen for tredjemands fordringer over for Unionen afbrydes af enhver handling,
som Unionen underrettes om af sine kreditorer eller på vegne af sine kreditorer, og som sigter
mod at inddrive gælden.
4. En ny forældelsesfrist på fem år begynder at løbe fra dagen efter de afbrydelser, der er
omhandlet i stk. 3.
DA 173 DA
5. Ethvert retsligt skridt vedrørende en fordring som omhandlet i stk. 2, herunder retslige
skridt, der indledes ved en domstol, som senere erklærer sig inkompetent, afbryder
forældelsesfristen. En ny femårig forældelsesfrist begynder først at løbe, når en retskraftig
dom er afsagt, eller der indgås et udenretsligt forlig mellem de samme parter om samme
retslige skridt.
6. Når regnskabsføreren giver debitor henstand med betalingen efter artikel 105104,
betragtes det som en afbrydelse af forældelsesfristen. En ny femårig forældelsesfrist begynder
at løbe fra dagen efter henstandsperiodens udløb.
7. Unionens fordringer inddrives ikke efter udløbet af forældelsesfristen, jf. stk. 2-6.
Artikel 107106
National behandling af EU-krav
I tilfælde af insolvensbehandling skal EU-krav have samme fortrinsbehandling som offentlige
organers krav af samme art i medlemsstater, hvor inddrivelsesprocedurerne finder sted.
Artikel 108107
Bøder, tvangsbøder, sanktioner og påløbne renter pålagt af EU-institutioner
1. Beløb modtaget i form af bøder, tvangsbøder og sanktioner samt påløbne renter eller
andre deraf hidrørende indtægter opføres ikke på budgettet, så længe afgørelserne, hvorved de
er pålagt, er gjort eller stadig kan gøres til genstand for appel ved Den Europæiske Unions
Domstol.
2. De i stk. 1 omhandlede beløb opføres på budgettet hurtigst muligt efter, at alle
retsmidler er udtømt. I behørigt begrundede undtagelsestilfælde, eller når alle retsmidler er
udtømt efter den 1. september i det løbende regnskabsår, kan beløbene opføres på budgettet i
det følgende regnskabsår.
 ny
Med henblik på anvendelsen af artikel 48, stk. 2, litra b), kan de nødvendige beløb, der er
omhandlet i stk. 1, opføres på budgettet inden udgangen af det følgende regnskabsår.
 2018/1046 (tilpasset)
 ny
Beløb, der skal tilbageføres til den enhed, der udbetalte dem, efter en dom afsagt af Den
Europæiske Unions Domstol, opføres ikke på budgettet.
3. Stk. 1 finder ikke anvendelse på afgørelser om regnskabsafslutning eller finansielle
korrektioner.
Artikel 109108
Inddrivelse af bøder, tvangsbøder eller andre sanktioner, som er pålagt af EU-
institutioner
DA 174 DA
1. Når en afgørelse om pålæggelse af en bøde, tvangsbøde eller anden sanktion, som en
EU-institution har truffet i henhold til TEUF eller Euratomtraktaten, indbringes for Den
Europæiske Unions Domstol, indbetaler debitor, indtil alle retsmidler er udtømt, enten
midlertidigt de pågældende beløb på den bankkonto, som Kommissionens regnskabsfører har
anvist, eller stiller en finansiel garanti, som kan accepteres af Kommissionens regnskabsfører.
Garantien skal være uafhængig af forpligtelsen til at betale bøden, tvangsbøden eller den
anden sanktion  en bøde, tvangsbøde eller en anden sanktion  og skal kunne
tvangsfuldbyrdes efter anfordring. Den skal dække fordringens hovedstol og renter, jf. artikel
99, stk. 4  som debitor skal betale i det tilfælde, der er omhandlet i stk. 3, litra b), efter den
sats, som Den Europæiske Centralbank anvender på sine vigtigste refinansieringstransaktioner
den første kalenderdag i den måned, hvor afgørelsen om at pålægge en bøde, tvangsbøde eller
anden sanktion blev vedtaget, og som offentliggøres i Den Europæiske Unions Tidende, C-
udgaven, forhøjet med et og et halvt procentpoint fra den frist, der er fastsat i afgørelsen fra
den EU-institution, der pålægger en bøde, tvangsbøde eller anden sanktion .
2. Kommissionen sikrer  kan investere  de foreløbigt opkrævede beløb ved at
investere dem i finansielle aktiver, og dermed sikre  for derigennem at lægge vægt   på
målet om at opretholde  pengenes sikkerhed og likviditet  i overensstemmelse med
princippet om forsvarlig økonomisk forvaltning  samtidigt med at den sigter mod at opnå et
positivt afkast.
3. Når alle retsmidler er udtømt, og bøden, tvangsbøden eller den anden sanktion er
blevet bekræftet af Den Europæiske Unions Domstol, eller når afgørelsen om pålæggelse af
en sådan bøde, tvangsbøde eller anden sanktion ikke længere kan gøres til genstand for appel
ved Den Europæiske Unions Domstol, træffes en af følgende foranstaltninger:
a) de foreløbigt opkrævede beløb og afkastet heraf opføres på budgettet i
overensstemmelse med artikel 108107, stk. 2
b) når der er stillet en finansiel garanti, skal den indfris og det tilsvarende beløb
opføres på budgettet.
Hvis bøden, tvangsbøden eller den anden sanktion er blevet forhøjet af Den Europæiske
Unions Domstol, gælder første afsnit, litra a) og b), op til det beløb, der var anført i EU-
institutionens oprindelige afgørelse, eller, hvor det er relevant, op til det beløb, der er fastlagt i
en tidligere dom afsagt af Den Europæiske Unions Domstol i samme sag. Kommissionens
regnskabsfører inddriver det beløb, der svarer til forhøjelsen, og de skyldige renter, jf. artikel
99, stk. 4, som opføres på budgettet.
4. Når alle retsmidler er udtømt, og hvis bøden, tvangsbøden eller den anden sanktion er
annulleret, eller beløbet er reduceret, træffes en af følgende foranstaltninger:
a) de foreløbigt opkrævede beløb eller i tilfælde af en reduktion den relevante del heraf,
herunder eventuelle afkast, betales tilbage til den pågældende tredjemand
b) når der er stillet en finansiel garanti, frigøres denne tilsvarende.
 ny
Det beløb eller den relevante del heraf, der er omhandlet i første afsnit, litra a), forhøjes med
renter beregnet med den sats, som Den Europæiske Centralbank anvender på sine vigtigste
refinansieringstransaktioner den første kalenderdag i den måned, hvor afgørelsen om at
pålægge en bøde, tvangsbøde eller anden sanktion blev vedtaget, og som offentliggøres i Den
Europæiske Unions Tidende, C-udgaven, forhøjet med et og et halvt procentpoint.
DA 175 DA
 2018/1046
 ny
Hvis det samlede afkast af det foreløbigt opkrævede beløb i de i første afsnit, litra a),
omhandlede tilfælde er negativt, trækkes det lidte tab fra det beløb, der skal tilbagebetales.
Artikel 110109
Udligningsrenter
Uden at dette berører artikel 99, stk. 2, og artikel 117116, stk. 5, og for så vidt angår andre
tilfælde end bøder, tvangsbøder og andre sanktioner som omhandlet i artikel 108107 og
109108, er rentesatsen, når et beløb skal tilbagebetales som følge af en dom afsagt af Den
Europæiske Unions Domstol eller som følge af en mindelig tvistbilæggelse, den sats, som
Den Europæiske Centralbank anvender på sine vigtigste refinansieringstransaktioner, og som
offentliggøres i Den Europæiske Unions Tidende, C-udgaven, den første kalenderdag i hver
måned. Rentesatsen må ikke være negativ. Renten løber fra datoen for betaling af det beløb,
der skal tilbagebetales, til den dato, hvor tilbagebetalingen forfalder til betaling.
I tilfælde hvor den samlede rentesats ville være negativ, sættes den til nul procent.
KAPITEL 7
FORVALTNING AF UDGIFTER
Artikel 111110
Finansieringsafgørelser
1. Forud for indgåelse af en budgetmæssig forpligtelse skal der foreligge en
finansieringsafgørelse vedtaget af EU-institutionen eller af den myndighed, til hvilken EU-
institutionen har delegeret beføjelser. Finansieringsafgørelser skal være årlige eller flerårige.
Første afsnit gælder ikke i tilfælde af bevillinger til transaktioner, der foretages af den enkelte
EU-institution i medfør af dens administrative autonomi, og som kan gennemføres uden en
basisretsakt i henhold til artikel 58, stk. 2, litra e), i tilfælde af udgifter til administrativ
bistand og i tilfælde af bidrag til de EU-organer, der er omhandlet i artikel 70 og 71.
2. Finansieringsafgørelsen skal samtidig udgøre det årlige eller det flerårige
arbejdsprogram og skal efter omstændighederne vedtages snarest muligt efter vedtagelsen af
budgetforslaget og i princippet senest den 31. marts i året for gennemførelsen. Hvis den
relevante basisretsakt fastsætter en bestemt fremgangsmåde for vedtagelse af en
finansieringsafgørelse eller et arbejdsprogram eller begge dele, anvendes denne
fremgangsmåde i forbindelse med den del af finansieringsafgørelsen, der udgør
arbejdsprogrammet, i overensstemmelse med kravene i basisretsakten. Den del, som udgør
arbejdsprogrammet, offentliggøres på den pågældende EU-institutions websted, så snart det er
vedtaget, og inden det gennemføres. Finansieringsafgørelsen skal angive det samlede beløb,
som den omfatter, og skal indeholde en beskrivelse af de foranstaltninger, der skal finansieres.
Den skal angive:
a) basisretsakten og budgetposten
b) de mål, der forfølges, og de forventede resultater
DA 176 DA
c) gennemførelsesmetoder
d) eventuelle yderligere oplysninger, som er påkrævede i henhold til
basisretsakten for arbejdsprogrammet.
3. Ud over elementerne omhandlet i stk. 2 angives følgende i finansieringsafgørelsen:
a) for tilskud: hvilken type ansøgere, forslagsindkaldelsen eller den direkte
tildeling er rettet imod, og den samlede budgetbevilling, der er afsat til tilskuddene
b) for indkøb: den samlede budgetbevilling, der er afsat til indkøb
c) for bidrag til de EU-trustfonde, der er omhandlet i artikel 238234: de
bevillinger, der øremærkes til trustfonden for året, samt de planlagte beløb over
trustfondens levetid fra budgettet og fra andre donorer
d) for priser: hvilken type deltagere konkurrencen er rettet imod, den samlede
budgetbevilling, der øremærkes til konkurrencen, og en specifik henvisning til priser
med en enhedsværdi på 1 000 000 EUR eller mere
e) for finansielle instrumenter: det beløb, der er afsat til det finansielle instrument
f) i tilfælde af indirekte forvaltning: den person eller enhed, som gennemfører
EU-midler i henhold til artikel 62, stk. 1, første afsnit, litra c), eller de kriterier, der
anvendes til at vælge personen eller enheden
g) for bidrag til blandingsfaciliteter eller platforme: beløbet, der øremærkes til
blandingsfaciliteten eller platformen, og listen over de enheder, der deltager i
blandingsfaciliteten eller platformen
h) for budgetgarantier: beløbet til årlig hensættelse og, hvor det er relevant, det
beløb, der skal frigives til budgetgarantien.
4. Den ved delegation bemyndigede anvisningsberettigede kan tilføje yderligere
oplysninger, der findes nyttige, enten i den finansieringsafgørelse, der udgør
arbejdsprogrammet, eller i et andet dokument, der offentliggøres på EU-institutionens
websted.
En flerårig finansieringsafgørelse skal stemme overens med den finansielle programmering,
der er omhandlet i artikel 41, stk. 2, og skal specificere, at afgørelsens gennemførelse er med
forbehold af, at der er budgetbevillinger til rådighed til de respektive regnskabsår efter
vedtagelsen af budgettet, eller er underlagt ordningen med foreløbige tolvtedele.
5. Enhver væsentlig ændring af en finansieringsafgørelse, som allerede er vedtaget,
følger samme procedure som den oprindelige afgørelse, jf. dog eventuelle specifikke
bestemmelser i en basisretsakt.
Artikel 112111
Forvaltning af udgifter
1. Enhver udgift omfatter indgåelse af en forpligtelse, fastsættelse af udgiften, anvisning
til betaling og betaling.
Ved udløbet af de perioder, der er omhandlet i artikel 115114, frigøres den uudnyttede del af
de budgetmæssige forpligtelser.
Når den anvisningsberettigede gennemfører transaktioner, sikrer vedkommende, at udgiften er
i overensstemmelse med traktaterne, budgettet, denne forordning og andre retsakter, der er
vedtaget i henhold til traktaterne, samt med princippet om forsvarlig økonomisk forvaltning.
DA 177 DA
2. Budgetmæssige og retlige forpligtelser indgås af samme anvisningsberettigede
undtagen i behørigt begrundede tilfælde. Navnlig i forbindelse med bistand i krisesituationer
og humanitære bistandsforanstaltninger kan retlige forpligtelser indgås af EU-
delegationschefer eller, såfremt de er fraværende, af deres stedfortrædere, efter instruks fra
Kommissionens ansvarlige anvisningsberettigede, som dog forbliver fuldt ud ansvarlig for
den underliggende transaktion. Personer, der er ansat af Kommissionen i forbindelse med
bistand i krisesituationer og humanitære bistandsforanstaltninger som, kan undertegne retlige
forpligtelser, der er knyttet til betalinger, der er gennemført fra forskudskonti, til en værdi af
højst 2 500 EUR.
Den ansvarlige anvisningsberettigede skal indgå en budgetmæssig forpligtelse, før
vedkommende indgår en retlig forpligtelse over for tredjemand  , foretager hensættelser til
dækning af finansielle forpligtelser, jf. artikel 215,  eller overfører midler til en EU-
trustfond som omhandlet i artikel 238234.
Nærværende stykkes andet afsnit finder ikke anvendelse:
a) på retlige forpligtelser, der indgås som følge af en erklæring om en
krisesituation inden for rammerne af en beredskabsplan i overensstemmelse med de
procedurer, som Kommissionen eller en anden EU-institution har vedtaget i medfør
af sin administrative autonomi
b) i forbindelse med humanitære bistandsforanstaltninger,
civilbeskyttelsesforanstaltninger og bistand i krisesituationer, hvis en effektiv
levering af Unionens hjælp gør det nødvendigt, at Unionen indgå øjeblikkeligt
påtager sig en retlig forpligtelse over for tredjemand, og det ikke er muligt
forudgående at reservere indgåelse af den specifikke budgetmæssige forpligtelse.
 ny
c) på ikkefinansielle donationer.
 2018/1046 (tilpasset)
 ny
I de tilfælde, der er omhandlet i tredje afsnit, litra b), reserveres den budgetmæssige
forpligtelse, så snart der er indgået en retlig forpligtelse over for tredjemand.
3. Den ansvarlige anvisningsberettigede fastsætter udgifter ved at acceptere, at en udgift
opføres på budgettet, efter at have tjekket de bilag, der attesterer kreditors adkomst, i
overensstemmelse med betingelserne i den retlige forpligtelse, når der foreligger en retlig
forpligtelse. Med henblik herpå skal den ansvarlige anvisningsberettigede:
a) verificere kreditors adkomst
b) fastslå eller verificere fordringens tilstedeværelse og størrelse ved påtegningen
"i overensstemmelse med de faktiske forhold"
c) verificere, at fordringen er forfalden.
Uanset første afsnit gælder fastsættelsen af udgifter også foreløbige eller endelige rapporter,
der ikke er knyttet til en betalingsanmodning, i hvilket tilfælde virkningen for
regnskabssystemet er begrænset til det generelle regnskab.
DA 178 DA
4. Afgørelsen om fastsættelse kommer til udtryk ved en elektronisk sikret signatur i
overensstemmelse med artikel 150146, der gives af den anvisningsberettigede eller af en
teknisk kompetent ansat, der er behørigt bemyndiget ved en formel afgørelse truffet af den
anvisningsberettigede, eller undtagelsesvist, i tilfælde hvor der benyttes papir, ved et stempel,
hvori signaturen indgår.
Med påtegnelsen "i overensstemmelse med de faktiske forhold" certificerer den ansvarlige
anvisningsberettigede eller en teknisk kompetent ansat, der er behørigt bemyndiget af den
ansvarlige anvisningsberettigede:
a) for forfinansiering; at de betingelser, der er fastsat i den retlige forpligtelse til
betaling af forfinansiering, er opfyldt
b) for mellemliggende betalinger og betaling af saldoen i kontrakter: at de
tjenesteydelser, der er omhandlet i kontrakten, er korrekt leveret, at varerne er
korrekt leveret, eller at bygge- og anlægsarbejderne er korrekt udført
c) for mellemliggende betalinger og betaling af saldoen i tilskud: at den
foranstaltning eller det arbejdsprogram, som tilskudsmodtageren har gennemført, i
alle henseender er i overensstemmelse med tilskudsaftalen, herunder, hvor det er
relevant, at de omkostninger, som tilskudsmodtageren har angivet, er
støtteberettigede.
I det tilfælde, der er omhandlet i andet afsnit, litra c), anses overslag over omkostninger ikke
for at opfylde støtteberettigelsesbetingelserne i artikel 190186, stk. 3. Samme princip gælder
også for foreløbige og endelige rapporter, som ikke er knyttet til en betalingsanmodning.
5. Med henblik på at anvise udgifter udsteder den ansvarlige anvisningsberettigede efter
at have sikret sig, at bevillingerne er til stede, en betalingsordre for at give regnskabsføreren
instruks om at betale den udgift, som tidligere er blevet fastsat.
Når der foretages periodisk betaling for leverede tjenesteydelser, herunder udlejningsydelser,
eller vareleverancer, kan den anvisningsberettigede afhængig af vedkommendes risikoanalyse
give instruks om anvendelse af en direkte debiteringsordning fra en forskudskonto. Der kan
ligeledes gives instruks om at anvende en sådan ordning, hvis regnskabsføreren specifikt har
godkendt det i overensstemmelse med artikel 86, stk. 3.
Artikel 113112
Kategorier af budgetmæssige forpligtelser
1. En budgetmæssig forpligtelse hører under en af følgende kategorier:
a) specifik: hvis modtageren og udgiftens størrelse er bestemt  , eller den
budgetmæssige forpligtelse er indgået for at foretage hensættelser til dækning af
finansielle forpligtelser, jf. artikel 215 
b) samlet: hvis mindst ét af de elementer, der er nødvendige for at identificere en
specifik forpligtelse, endnu ikke er bestemt
c) foreløbig: hvis den har til formål at dække rutinemæssige udgifter til
forvaltning for EGFL som omhandlet i artikel 11, stk. 2, og rutinemæssige
administrationsudgifter, for hvilke enten beløbet eller de endelige modtagere ikke er
endeligt bestemt.
Uanset første afsnit, litra c), kan rutinemæssige administrationsudgifter vedrørende Unionens
delegationer og Unionens repræsentationer være dækket af foreløbige budgetforpligtelser,
også når beløbet og den endelige modtager er bestemt.
DA 179 DA
2. Budgetmæssige forpligtelser til foranstaltninger, der strækker sig over mere end et
regnskabsår, kan kun opdeles i årlige trancher over flere regnskabsår, hvis basisretsakten
åbner mulighed for det, eller hvis de vedrører administrationsudgifter.
3. En samlet budgetmæssig forpligtelse indgås på grundlag af en finansieringsafgørelse.
Den samlede budgetmæssige forpligtelse indgås senest inden afgørelsen om modtagerne og
beløbet træffes, og, når gennemførelsen af de pågældende bevillinger omfatter vedtagelse af
et arbejdsprogram, tidligst efter vedtagelsen af programmet.
4. En samlet budgetmæssig forpligtelse gennemføres enten ved indgåelse af en
finansieringsaftale, hvori det fastslås, at der senere skal indgås en eller flere retlige
forpligtelser, eller ved indgåelse af én eller flere retlige forpligtelser  eller ved hensættelser
til dækning af finansielle forpligtelser, jf. artikel 215 .
Finansieringsaftaler inden for direkte finansiel bistand til tredjelande, herunder budgetstøtte,
som udgør retlige forpligtelser, kan give anledning til betalinger, uden at der indgås andre
retlige forpligtelser.
Når den samlede budgetmæssige forpligtelse gennemføres ved indgåelsen af en
finansieringsaftale, finder stk. 3, andet afsnit, ikke anvendelse.
5. Når der indgås en specifik retlig forpligtelse, der følger af en samlet budgetmæssig
forpligtelse, skal den ansvarlige anvisningsberettigede, inden denne underskriver, registrere
beløbet i det centrale bevillingsregnskab og afskrive det på den samlede budgetmæssige
forpligtelse.
6. Foreløbige budgetmæssige forpligtelser gennemføres ved indgåelse af en eller flere
retlige forpligtelser, der giver ret til senere betalinger. Hvis der er tale om udgifter til
personaleforvaltning, udgifter til medlemmer eller tidligere medlemmer af en EU-institution
eller kommunikationsudgifter, som EU-institutioner afholder i forbindelse med dækning af
begivenheder i Unionen, eller i de tilfælde, der er omhandlet i bilag I, punkt 14.5, kan de
imidlertid gennemføres ved direkte betalinger uden forudgående indgåelse af retlige
forpligtelser.
Artikel 114113
Forpligtelser for EGFL-bevillinger
1. For hvert regnskabsår omfatter EGFL-bevillingerne ikkeopdelte bevillinger til udgifter
i forbindelse med foranstaltninger omhandlet i artikel 5, stk. 24, stk. 1, i forordning (EU)
2021/2116nr. 1306/2013. Udgifterne til de foranstaltninger, der er omhandlet i artikel 5, stk.
34, stk. 2, og artikel 76 i nævnte forordning, bortset fra foranstaltninger, der finansieres under
ikkeoperationel teknisk bistand og bidrag til gennemførelsesorganer, dækkes af opdelte
bevillinger.
2. Kommissionens afgørelser om fastsættelse af størrelsen af refusionen af udgifter i
forbindelse med EGFL, som medlemsstaterne har afholdt,  kan udgøre  udgør samlede
foreløbige budgetmæssige forpligtelser, som ikke må overstige det samlede bevillingsbeløb,
der er opført under budgettet for EGFL.
3. De samlede foreløbige budgetmæssige forpligtelser for EGFL, der er indgået for et
regnskabsår, og for hvilke der ikke inden den 1. februar i det følgende regnskabsår er indgået
forpligtelser for specifikke budgetposter, frigøres med virkning for det pågældende
regnskabsår.
DA 180 DA
4.  Er der tale om en samlet foreløbig budgetmæssig forpligtelse, jf. stk. 2,  fFor
udgifter afholdt af de administrative myndigheder og organer, der er omhandlet i forskrifterne
vedrørende EGFL, indgås der inden for en frist på to måneder efter modtagelsen af de af
medlemsstaterne fremsendte regnskaber en forpligtelse opdelt på kapitel, artikel og konto.
Sådanne forpligtelser kan indgås efter udløbet af fristen på to måneder, hvis en
bevillingsoverførselsprocedure vedrørende de pågældende budgetposter er nødvendig. Inden
for samme frist på to måneder konteres beløbene som betalinger, medmindre medlemsstaterne
endnu ikke har betalt, eller hvis det er usikkert, om udgifterne er støtteberettigede.
De forpligtelser, der er omhandlet i første afsnit, fratrækkes de samlede foreløbige
budgetmæssige forpligtelser, der er omhandlet i stk. 21.
5. Stk. 2 og 3 finder anvendelse med forbehold af gennemgangen og accepten af
regnskaberne.
Artikel 115114
Frister for forpligtelser
1. Uden at det berører artikel 112111, stk. 2, og artikel 269264, stk. 3, skal retlige
forpligtelser, der er knyttet til specifikke budgetmæssige forpligtelser eller foreløbige
budgetmæssige forpligtelser, indgås senest den 31. december i år n, idet år n er det år, hvor
den budgetmæssige forpligtelse blev indgået.
2. De samlede budgetmæssige forpligtelser dækker alle omkostninger, som følger af de
dertil svarende retlige forpligtelser, der indgås , eller de afsatte beløb til hensættelser til
dækning af finansielle forpligtelser, jf. artikel 215,  frem til den 31. december i år n+1.
Hvis den samlede budgetmæssige forpligtelse medfører tildeling af en pris, som omhandlet i
afsnit IX, indgås den retlige forpligtelse, der er omhandlet i artikel 211207, stk. 4, senest den
31. december i år n+3.
I forbindelse med foranstaltninger udadtil, hvor den samlede budgetmæssige forpligtelse
medfører indgåelse af en finansieringsaftale med et tredjeland, skal finansieringsaftalerne
indgås senest den 31. december i år n+1. I så tilfælde skal den samlede budgetmæssige
forpligtelse dække de samlede udgifter til retlige forpligtelser, der gennemfører den indgåede
finansieringsaftale, i en periode på tre år fra datoen for indgåelse af finansieringsaftalen.
Den samlede budgetmæssige forpligtelse skal dog i følgende tilfælde dække alle
omkostninger, som følger af retlige forpligtelser indgået frem til udgangen af
finansieringsaftalens gennemførelsesperiode:
a) multidonorforanstaltninger
b) blandingsoperationer
c) retlige forpligtelser vedrørende  kommunikations- og
synlighedsforanstaltninger,  revision og evaluering
d) følgende særlige tilfælde:
i) ændringer af retlige forpligtelser, der allerede er indgået
ii) retlige forpligtelser, der skal indgås efter tidlig afslutning af en
eksisterende retlig forpligtelse
iii) ændring af gennemførelsesenheden.
DA 181 DA
3. Stk. 2, tredje og fjerde afsnit, finder ikke anvendelse på følgende flerårige
programmer, der gennemføres gennem opdelte forpligtelser  i henhold til :
a) instrumentet til førtiltrædelsesbistand, der er oprettet ved Europa-Parlamentets
og Rådets forordning (EU) nr. 231/201473
b) det europæiske naboskabsinstrument, der er oprettet ved Europa-Parlamentets
og Rådets forordning (EU) nr. 232/2014.74
 ny
a) Europa-Parlamentets og Rådets forordning (EU) 2021/947
b) Europa-Parlamentets og Rådets forordning (EU) 2021/1529
c) Europa-Parlamentets og Rådets forordning (EU) 2021/105975
for så vidt angår
eksterne samarbejdsprogrammer
d) Rådets afgørelse (EU) 2021/1764
e) Rådets forordning (Euratom) 2021/948.
 2018/1046
I de i første afsnit omhandlede tilfælde frigøres bevillingerne automatisk af Kommissionen i
overensstemmelse med sektorspecifikke regler.
4. Ved specifikke og foreløbige budgetmæssige forpligtelser til foranstaltninger, hvis
gennemførelse strækker sig over mere end et regnskabsår, fastsættes der, undtagen for
personaleudgifter, en frist for indfrielsen i overensstemmelse med betingelserne i de retlige
forpligtelser, de vedrører, og under hensyntagen til princippet om forsvarlig økonomisk
forvaltning.
5. Den eventuelle del af de budgetmæssige forpligtelser, der ikke er gennemført ved
betaling seks måneder efter fristen for gennemførelsen, frigøres.
6. Det beløb i en budgetmæssige forpligtelse, med hensyn til hvilket der ikke er sket
betaling som omhandlet i artikel 116115 i en periode på to år efter indgåelsen af den retlige
forpligtelse, frigøres, medmindre beløbet vedrører en sag, der pågår for domstolene eller en
voldgiftsinstans, hvis den retlige forpligtelse består af en finansieringsaftale med et tredjeland,
eller hvis der er fastlagt særlige bestemmelser i sektorspecifikke regler.
Artikel 116115
Betalingstyper
73
Europa-Parlamentets og Rådets forordning (EU) nr. 231/2014 af 11. marts 2014 om oprettelse af et
instrument til førtiltrædelsesbistand (IPA II) (EUT L 77 af 15.3.2014, s. 11).
74
Europa-Parlamentets og Rådets forordning (EU) nr. 232/2014 af 11. marts 2014 om oprettelse af et
europæisk naboskabsinstrument (EUT L 77 af 15.3.2014, s. 27).
75
Europa-Parlamentets og Rådets forordning (EU) 2021/1059 af 24. juni 2021 om særlige bestemmelser
for målet om europæisk territorialt samarbejde (Interreg), der støttes af Den Europæiske Fond for
Regionaludvikling og de eksterne finansieringsinstrumenter (EUT L 231 af 30.6.2021, s. 94).
DA 182 DA
1. Regnskabsføreren foretager betalingerne inden for rammerne af de disponible midler.
2. Det skal dokumenteres, at den til betalingen svarende foranstaltning er i
overensstemmelse med kontrakten, aftalen eller basisretsakten, og betalingen skal dække en
eller flere af følgende transaktioner:
a) betaling af hele det skyldige beløb
b) betaling af det skyldige beløb på en af følgende måder:
i) forfinansiering med tilrådighedsstillelse af likvide midler, som kan
opdeles i flere betalinger i overensstemmelse med princippet om forsvarlig
økonomisk forvaltning; et sådant forfinansieringsbeløb udbetales enten på
grundlag af kontrakten, aftalen eller basisretsakten eller på grundlag af bilag,
der gør det muligt at tjekke, at betingelserne i den pågældende kontrakt eller
aftale overholdes
ii) en eller flere mellemliggende betalinger modsvarende en delvis
gennemførelse af foranstaltningen eller delvis opfyldelse af kontrakten eller
aftalen, og som kan afslutte forfinansieringen helt eller delvist, jf. dog
basisretsakten
iii) en betaling af saldoen af de skyldige beløb, når foranstaltningen er fuldt
ud gennemført eller kontrakten eller aftalen er fuldt ud opfyldt.
c) betaling af en hensættelse til den fælles hensættelsesfond, der er oprettet i
henhold til artikel 216212.
Betalingen af saldoen skal afslutte alle tidligere udgifter. Der skal udstedes en indtægtsordre
for at inddrive uudnyttede beløb.
3. De forskellige typer af betalinger, der er omhandlet i stk. 2, opføres særskilt i
budgetregnskabet på betalingstidspunktet.
4. De regnskabsregler, der er omhandlet i artikel 80, omfatter reglerne for afslutning af
forfinansiering i regnskaberne og for anerkendelse af udgifternes støtteberettigelse.
5. Udbetalinger ved forfinansiering afsluttes regelmæssigt af den ansvarlige
anvisningsberettigede efter projektets økonomiske karakter og senest ved projektets
afslutning. Afslutningen foretages på grundlag af oplysninger om afholdte omkostninger eller
bekræftelse af, at betalingsbetingelserne er opfyldt i overensstemmelse med artikel 126125
som fastsat af den anvisningsberettigede i overensstemmelse med artikel 112111, stk. 3.
For tilskudsaftaler, kontrakter eller bidragsaftaler på over 5 000 000 EUR skal den
anvisningsberettigede ved hver årsafslutning indhente mindst de oplysninger, der er
nødvendige for at kunne beregne et rimeligt skøn over omkostningerne. Disse oplysninger må
ikke benyttes til at afslutte forfinansieringen, men kan benyttes af den anvisningsberettigede
og regnskabsføreren til at opfylde artikel 82, stk. 2.
Med henblik på andet afsnit skal der indsættes passende bestemmelser i de indgåede retlige
forpligtelser.
Artikel 117116
Betalingsfrister
1. Fristen for gennemførelse af betalinger er:
DA 183 DA
a) 90 kalenderdage for bidragsaftaler, kontrakter og tilskudsaftaler, hvor det er
særlig vanskeligt at vurdere de tekniske ydelser eller foranstaltninger, og hvor
betalingen afhænger af godkendelsen af en rapport eller et certifikat
b) 60 kalenderdage for alle andre bidragsaftaler, kontrakter og tilskudsaftaler,
hvor betalingen afhænger af godkendelsen af en rapport eller et certifikat
c) 30 kalenderdage for alle andre bidragsaftaler, kontrakter og tilskudsaftaler.
2. Fristen for gennemførelse af betalinger omfatter fastsættelse, anvisning og betaling af
udgifter.
Den begynder at løbe fra den dato, hvor en betalingsanmodning modtages.
3. En betalingsanmodning registreres hurtigst muligt af den ansvarlige
anvisningsberettigedes bemyndigede tjeneste og anses for at være modtaget på den dato, den
registreres.
Som betalingsdato betragtes den dato, hvor EU-institutionens konto debiteres.
En betalingsanmodning skal omfatte følgende væsentlige elementer:
a) identifikation af kreditor
b) beløb
c) valuta
d) dato.
 ny
En elektronisk faktura i forbindelse med offentlige udbud skal indeholde følgende væsentlige
elementer:
a) proces- og fakturaidentifikatorer
b) faktureringsperiode
c) oplysninger om kontrahenten
d) oplysninger om den ordregivende myndighed
e) oplysninger om kontrahentens fiskale repræsentant
f) kontraktreference
g) leveringsoplysninger
h) betalingsinstrukser
i) oplysninger om tillæg eller rabat
j) vareoplysninger
k) samlet fakturabeløb
l) momsoplysninger (hvis det er relevant)
m) valuta.
DA 184 DA
 2018/1046
Hvis mindst ét væsentligt element mangler, afvises betalingsanmodningen.
Kreditor underrettes skriftligt om en afvisning og grundene til denne hurtigst muligt og under
alle omstændigheder senest 30 kalenderdage fra den dato, hvor betalingsanmodningen blev
modtaget.
4. Den ansvarlige anvisningsberettigede kan suspendere betalingsfristen, når:
a) beløbet i betalingsanmodningen ikke er forfaldent, eller
b) de nødvendige bilag ikke er blevet fremlagt.
Får den ansvarlige anvisningsberettigede kendskab til oplysninger, der rejser tvivl om,
hvorvidt udgifter i en betalingsanmodning er støtteberettigede, kan vedkommende suspendere
betalingsfristen med henblik på at efterprøve, herunder ved kontrol på stedet, at udgiften er
støtteberettiget. Den resterende betalingsfrist begynder at løbe fra den dato, hvor de
oplysninger eller reviderede dokumenter, der er anmodet om, modtages, eller hvor den
nødvendige yderligere verificering, herunder kontrol på stedet, foretages.
De pågældende kreditorer skal underrettes skriftligt om årsagerne til den pågældende
suspension.
5. Med undtagelse af medlemsstaterne, EIB og EIF er kreditor efter udløbet af de frister,
der er fastsat i stk. 1, berettiget til renter på følgende betingelser:
a) rentesatserne er de satser, der er omhandlet i artikel 99, stk. 2
b) renterne skal betales for den periode, der går fra kalenderdagen efter udløbet af
betalingsfristen i stk. 1, og indtil betalingsdatoen.
Hvis de renter, som er beregnet i overensstemmelse med første afsnit, er 200 EUR eller
derunder, betales de dog kun til kreditor efter indgivelse af en anmodning herom inden for en
frist på to måneder efter modtagelsen af den forsinkede betaling.
6. Hver EU-institution forelægger Europa-Parlamentet og Rådet en rapport om
overholdelsen og suspensionen af de frister, der er fastsat i stk. 1-4. Kommissionens rapport
vedlægges som bilag til den sammenfatning af årsberetningerne, der er omhandlet i artikel 74,
stk. 9.
KAPITEL 8
DEN INTERNE REVISOR
Artikel 118117
Udpegelse af den interne revisor
1. Hver EU-institution opretter en intern revisionsfunktion, der skal udøves under
overholdelse af de relevante internationale standarder. Den interne revisor, der udpeges af den
pågældende EU-institution, er over for denne ansvarlig for at verificere, at systemerne og
procedurerne til budgetgennemførelsen fungerer tilfredsstillende. Den interne revisor må ikke
være den anvisningsberettigede eller regnskabsføreren.
2. Hvad angår intern revision af EU-Udenrigstjenesten, er EU-delegationschefer, der
fungerer som anvisningsberettigede ved videredelegation i henhold til artikel 60, stk. 2,
DA 185 DA
underlagt kontrolbeføjelserne for Kommissionens interne revisor med hensyn til den
finansielle forvaltning, som de varetager ved videredelegation.
Kommissionens interne revisor fungerer også som intern revisor for EU-Udenrigstjenesten
med hensyn til gennemførelsen af budgetsektionen vedrørende EU-Udenrigstjenesten.
3. Hver EU-institution udpeger sin interne revisor efter nærmere regler, der er tilpasset
dens særlige omstændigheder og behov. Hver EU-institution underretter Europa-Parlamentet
og Rådet om udpegelsen af sin interne revisor.
4. Hver EU-institution fastsætter på grundlag af sine særlige omstændigheder og behov
omfanget af sin interne revisors opgaver og fastlægger detaljeret målsætningerne og
procedurerne for udøvelsen af den interne revisionsfunktion under behørig overholdelse af de
gældende internationale standarder for intern revision.
5. Som intern revisor kan hver EU-institution udpege en tjenestemand eller anden ansat,
der er omfattet af vedtægten og er statsborger i en af medlemsstaterne, på grundlag af
vedkommendes særlige kompetence.
6. Hvis to eller flere EU-institutioner udpeger den samme interne revisor, træffer de
forholdsregler, der er nødvendige for, at den interne revisor kan drages til ansvar for sine
handlinger som fastsat i artikel 122121.
7. Når dens interne revisor ophører med sine funktioner, underretter hver EU-institution
Europa-Parlamentet og Rådet herom.
Artikel 119118
Den interne revisors beføjelser og opgaver
1. Den interne revisor rådgiver sin EU-institution med hensyn til risikostyring, ved at
afgive uafhængige udtalelser om forvaltnings- og kontrolsystemernes kvalitet og ved at
fremsætte henstillinger til, hvordan betingelserne for transaktionernes gennemførelse kan
forbedres, og til, hvordan en forsvarlig økonomisk forvaltning kan fremmes.
Den interne revisor har navnlig ansvaret for:
a) at vurdere, om de interne forvaltningssystemer er hensigtsmæssige og
effektive, og i hvilket omfang tjenestegrenene har formået at gennemføre politikker,
programmer og foranstaltninger set i forhold til de dermed forbundne risici
b) at vurdere produktiviteten og effektiviteten af de interne kontrol- og
revisionssystemer, der anvendes på hver budgetgennemførelsestransaktion.
2. Den interne revisors hverv dækker alle den pågældende EU-institutions aktiviteter og
tjenestegrene. Vedkommende har fuldstændig og ubegrænset adgang til alle oplysninger, der
er nødvendige for udførelsen af vedkommendes hverv, om nødvendigt også på stedet,
herunder også i medlemsstater og i tredjelande.
Den interne revisor gør sig bekendt med årsberetningen fra de anvisningsberettigede og med
eventuelle øvrige oplysninger.
3. Den interne revisor aflægger rapport til den pågældende EU-institution om resultatet
af sine undersøgelser og om eventuelle henstillinger. Den pågældende EU-institution sørger
for, at henstillinger som følge af revisionsarbejdet følges op.
Hver EU-institution undersøger, om henstillingerne i den interne revisors beretninger er egnet
til udveksling af bedste praksis med de øvrige EU-institutioner.
DA 186 DA
4. Den interne revisor forelægger den pågældende EU-institution en årlig intern
revisionsberetning, der angiver antallet og de typer af interne revisioner, der er foretaget, de
vigtigste henstillinger, der er fremsat, og den opfølgning, der har fundet sted i forbindelse
med disse henstillinger.
I den årlige interne revisionsberetning anføres eventuelle systemiske problemer, som er
konstateret af det panel, der er oprettet i henhold til artikel 146143, i de tilfælde hvor dette
afgiver udtalelse som omhandlet i artikel 93.
5. Den interne revisor skal under udarbejdelsen af beretningen være særlig opmærksom
på den generelle overholdelse af principperne om forsvarlig økonomisk forvaltning og
præstation og skal sikre, at der er truffet passende foranstaltninger for løbende at forbedre og
styrke anvendelsen af principperne.
6. Hvert år fremsender Kommissionen som led i dechargeproceduren og i
overensstemmelse med artikel 319 i TEUF efter anmodning sin årlige interne
revisionsberetning under behørig hensyntagen til fortrolighedskrav.
7. Hver EU-institution gør den interne revisors kontaktoplysninger tilgængelige for alle
fysiske og juridiske personer, der er involveret i forvaltning af udgifter, med henblik på
fortrolig kontakt til dens interne revisor.
8. Hver EU-institution udarbejder hvert år en beretning, som indeholder et resumé af
antallet og de typer af interne revisioner, der er foretaget, en sammenfatning af de
henstillinger, der er fremsat, og den opfølgning, der har fundet sted i forbindelse hermed, og
sender den til Europa-Parlamentet og Rådet, jf. artikel 253247.
9. Den interne revisors beretninger og konklusioner såvel som den pågældende EU-
institutions beretning gøres først tilgængelige for offentligheden, når den interne revisor har
godkendt de foranstaltninger, der er iværksat til deres gennemførelse.
10. Hver EU-institution giver sin interne revisor de ressourcer, der er nødvendige for, at
vedkommende kan udføre den interne revisionsfunktion korrekt, samt en detaljeret
beskrivelse af den interne revisors opgaver, rettigheder og forpligtelser.
Artikel 120119
Den interne revisors arbejdsprogram
1. Den interne revisor vedtager arbejdsprogrammet og forelægger det for EU-
institutionen.
2. Hver EU-institution kan anmode sin interne revisor om at foretage revisioner, som
ikke indgår i det arbejdsprogram, der er omhandlet i stk. 1.
Artikel 121120
Den interne revisors uafhængighed
1. Den interne revisor foretager revisionen i fuldstændig uafhængighed. Den pågældende
EU-institution fastsætter særlige regler for den interne revisor, der sikrer den interne revisor
fuldstændig uafhængighed under udførelsen af sit hverv, og bestemmer den interne revisors
ansvarsområde.
2. Den interne revisor må hverken modtage instrukser eller pålægges begrænsninger for
så vidt angår udførelsen af de funktioner, som vedkommende ved sin udnævnelse er
overdraget i medfør af denne forordning.
DA 187 DA
3. Hvis den interne revisor er en ansat, varetager vedkommende sine særlige
revisionsfunktioner i fuldstændig uafhængighed og drages til ansvar efter bestemmelserne i
vedtægten.
Artikel 122121
Den interne revisors ansvar
Den interne revisor kan i sin egenskab af ansat kun drages til ansvar for sine handlinger af
EU-institutionen selv efter fremgangsmåden i denne artikel.
Hver EU-institution træffer en begrundet afgørelse om indledning af en undersøgelse.
Afgørelsen meddeles den interesserede part. Den pågældende EU-institution kan under sit
eget direkte ansvar pålægge én eller flere tjenestemænd i samme eller højere lønklasse som
den pågældende ansatte at lede undersøgelsen. I løbet af undersøgelsen skal den interesserede
part høres.
Undersøgelsesrapporten forelægges den interesserede part, og den pågældende høres derefter
af den pågældende EU-institution vedrørende rapporten.
På grundlag af rapporten og høringen vedtager den pågældende EU-institution enten en
begrundet afgørelse om afslutning af proceduren eller en begrundet afgørelse i
overensstemmelse med vedtægtens artikel 22 og 86 og bilag IX til vedtægten. Afgørelser, der
pålægger disciplinære foranstaltninger eller økonomiske sanktioner, meddeles den
interesserede part og til orientering de øvrige EU-institutioner samt Revisionsretten.
Den interesserede part kan på de i vedtægten fastsatte betingelser indbringe sådanne
afgørelser for Den Europæiske Unions Domstol.
Artikel 123122
Indbringelse af klager for Den Europæiske Unions Domstol
Uden at klageadgangen i henhold til vedtægten i øvrigt berøres, kan den interne revisor
indbringe en klage direkte for Den Europæiske Unions Domstol vedrørende enhver akt i
forbindelse med udførelsen af sit hverv som intern revisor. Den interne revisor indbringer en
sådan klage for Domstolen senest tre måneder efter at være blevet bekendt med den
pågældende akt.
Sådanne klager undersøges og pådømmes i overensstemmelse med vedtægtens artikel 91, stk.
5.
Artikel 124123
Opfølgningsudvalg vedrørende intern revision
1. Hver EU-institution nedsætter et opfølgningsudvalg vedrørende intern revision, som
har til opgave at sikre den interne revisors uafhængighed, overvåge kvaliteten af det interne
revisionsarbejde og sikre, at der tages passende hensyn til interne og eksterne
revisionshenstillinger, og at dens tjenestegrene følger op på dem.
2. Sammensætningen af opfølgningsudvalget vedrørende intern revision bestemmes af
hver EU-institution under hensyntagen til dens organisatoriske autonomi og betydningen af
uafhængig ekspertrådgivning.
DA 188 DA
AFSNIT V
FÆLLES BESTEMMELSER
KAPITEL 1
REGLER FOR DIREKTE, INDIREKTE OG DELT FORVALTNING
Artikel 125124
Anvendelsesområde
Med undtagelse af artikel 141138 gælder henvisningerne i dette afsnit til retlige forpligtelser
som henvisninger til retlige forpligtelser, rammeaftaler og finansielle
partnerskabsrammeaftaler.
Artikel 126125
Former for EU-bidrag
1. EU-bidrag ved direkte, delt og indirekte forvaltning skal hjælpe til at nå et af de mål,
der er fastsat for Unionens politik, og de nærmere angivne resultater, og bidragene kan tage
følgende form:
a) finansiering, som ikke er knyttet til de pågældende transaktioners
omkostninger, og som baseres på:
i) opfyldelse af betingelser i sektorspecifikke regler eller Kommissionens
afgørelser eller
ii) opnåelse af resultater målt i forhold til tidligere fastsatte milepæle eller
ved hjælp af resultatindikatorer
b) godtgørelse af faktisk afholdte støtteberettigede udgifter
c) enhedsomkostninger, som dækker alle eller visse specifikke kategorier af
støtteberettigede omkostninger, som er klart fastlagt på forhånd med henvisning til et
beløb pr. enhed
d) faste beløb, som samlet set dækker alle eller visse specifikke kategorier af
støtteberettigede omkostninger, som er klart fastlagt på forhånd
e) finansiering efter fast takst, som dækker specifikke kategorier af
støtteberettigede omkostninger, som er klart fastlagt på forhånd med henvisning til
en procentsats
f) en kombination af de i litra a)-e) omhandlede former.
EU-bidrag efter litra a) fastsættes ved direkte og indirekte forvaltning i overensstemmelse
med artikel 185181, sektorspecifikke regler eller en kommissionsafgørelse og ved delt
forvaltning i overensstemmelse med sektorspecifikke regler. EU-bidrag efter litra c), d) og e)
fastsættes ved direkte og indirekte forvaltning i overensstemmelse med artikel 185181 eller
sektorspecifikke regler og ved delt forvaltning i overensstemmelse med sektorspecifikke
regler.
DA 189 DA
2. Ved fastlæggelsen af passende bidragsform tages der i videst mulige omfang hensyn
til de potentielle modtageres interesser og regnskabsmetoder.
3. Den ansvarlige anvisningsberettigede rapporterer i den årsberetning, der er omhandlet
i artikel 74, stk. 9, om finansiering, der ikke er knyttet til omkostninger i medfør af
nærværende artikels stk. 1, første afsnit, litra a) og f).
Artikel 127126
Gensidig tillid til vurderinger
Kommissionen kan støtte sig helt eller delvis på vurderinger, som foretages af den selv eller
af andre enheder, herunder donorer, for så vidt som sådanne vurderinger er foretaget i forhold
til overholdelse af betingelser, der svarer til betingelserne i denne forordning for den relevante
gennemførelsesmetode. Til det formål fremmer Kommissionen anerkendelsen af
internationalt anerkendte standarder eller international bedste praksis.
Artikel 128127
Gensidig tillid til revisioner
Uden at det berører de eksisterende muligheder for at foretage yderligere revision, skal en
revision, hvis den bygger på internationalt anerkendte revisionsstandarder, der giver rimelig
sikkerhed for, at den er foretaget af en uafhængig revisor på grundlag af regnskaber og
beretninger, som beskriver anvendelsen af et EU-bidrag, danne grundlag for den generelle
sikkerhed som nærmere beskrevet, hvor dette er relevant, i de sektorspecifikke regler, forudsat
at revisors uafhængighed og kompetence dokumenteres i tilstrækkelig grad. Med henblik
herpå stilles den uafhængige revisors beretning og den tilhørende revisionsdokumentation til
rådighed for Europa-Parlamentet, Kommissionen, Revisionsretten og medlemsstaternes
revisionsmyndigheder.
Artikel 129128
Anvendelse af allerede tilgængelige oplysninger
For at undgå at anmode personer og enheder, der modtager EU-midler, om de samme
oplysninger mere end én gang anvendes oplysninger, der allerede er tilgængelige i EU-
institutionerne, hos forvaltningsmyndighederne eller i andre organer og enheder, der
gennemfører budgettet, i muligt omfang.
Artikel 130129
Samarbejde om beskyttelse af Unionens finansielle interesser
1. Enhver person eller enhed, som modtager EU-midler, skal samarbejde fuldt ud om
beskyttelse af Unionens finansielle interesser og skal som betingelse for at modtage midlerne
give den ansvarlige anvisningsberettigede, EPPO, for så vidt angår de medlemsstater, der
deltager i et forstærket samarbejde i henhold til forordning (EU) 2017/1939, OLAF,
Revisionsretten og, hvor det er relevant, de relevante nationale myndigheder de fornødne
rettigheder og den fornødne adgang, således at de i fuld udstrækning kan udøve deres
respektive beføjelser. Hvad angår OLAF, omfatter sådanne rettigheder retten til at foretage
DA 190 DA
undersøgelser, herunder kontrol på stedet og inspektioner, i overensstemmelse med Europa-
Parlamentets og Rådets forordning (EU, Euratom) nr. 883/201376
.
2. Enhver person eller enhed, der modtager EU-midler som led i direkte eller indirekte
forvaltning, skal skriftligt indvilge i at tildele de fornødne rettigheder som omhandlet i stk. 1
og skal sikre, at eventuelle tredjeparter, der er involveret i gennemførelsen af EU-midler,
tildeler tilsvarende rettigheder.
 ny
Artikel 131
Delvis anvendelse af systemet for udelukkelse i forbindelse med delt forvaltning
Systemet for udelukkelse tages i anvendelse, når det drejer sig om EU-midler, der udbetales i
henhold til artikel 62, stk. 1, litra b), for så vidt angår enhver person eller enhed, der ansøger
om eller modtager disse EU-midler, på de betingelser, der er fastsat i afsnit V, kapitel 2,
afdeling 2, artikel 139, stk. 2.
 2018/1046 (tilpasset)
 ny
KAPITEL 2
REGLER FOR DIREKTE OG INDIREKTE FORVALTNING
AFDELING 1
REGLER FOR PROCEDURER OG FORVALTNING
Artikel 132130
Finansielle partnerskabsrammer
1. Kommissionen kan indgå finansielle partnerskabsrammeaftaler for et langsigtet
samarbejde med personer og enheder, der gennemfører EU-midler i henhold til artikel 62, stk.
1, første afsnit, litra c), eller med tilskudsmodtagere. Uden at det berører nærværende artikels
stk. 4, litra c), skal de finansielle partnerskabsrammeaftaler tages op til revision mindst én
gang i perioden for hver flerårige finansielle ramme. Der kan undertegnes bidragsaftaler eller
tilskudsaftaler som led i sådanne aftaler.
2. Formålet med en finansiel partnerskabsrammeaftale skal være at lette opnåelsen af
Unionens politikmål ved at stabilisere aftalevilkårene for samarbejdet. Det skal anføres i den
finansielle partnerskabsrammeaftale, hvilke former for finansielt samarbejde der er tale om,
76
Europa-Parlamentets og Rådets forordning (EU, Euratom) nr. 883/2013 af 11. september 2013 om
undersøgelser, der foretages af Det Europæiske Kontor for Bekæmpelse af Svig (OLAF) og om
ophævelse af Europa-Parlamentets og Rådets forordning (EF) nr. 1073/1999 og Rådets forordning
(Euratom) nr. 1074/1999 (EUT L 248 af 18.9.2013, s. 1).
DA 191 DA
og der skal medtages en forpligtelse til i de specifikke aftaler, der undertegnes under den
finansielle partnerskabsramme, at fastsætte ordninger for overvågning af opnåelsen af
bestemte mål. I disse aftaler skal også anføres på grundlag af resultaterne af en forudgående
vurdering, hvorvidt Kommissionen kan benytter de systemer og procedurer, der anvendes af
de personer eller enheder, som gennemfører EU-midler i henhold til artikel 62, stk. 1, første
afsnit, litra c), eller af tilskudsmodtagerne, herunder revisionsprocedurer.
3. Med henblik på at nedbringe omkostningerne og optimere fordelene ved revision og
fremme koordinering kan der indgås revisions- eller verificeringsaftaler med personer og
enheder, der gennemfører EU-midler i henhold til artikel 62, stk. 1, første afsnit, litra c), eller
med modtagerne. Sådanne aftaler berører ikke artikel 128127 eller 130129.
4. Ved finansielle partnerskabsrammer, som gennemføres ved hjælp af specifikke
tilskud:
a) skal det ud over præciseringerne i stk. 2 også fremgå af den finansielle
partnerskabsrammeaftale:
i) hvilke former for foranstaltninger eller arbejdsprogrammer der er
planlagt
ii) hvad der er proceduren for at tildele bestemte tilskud i
overensstemmelse med principperne og procedurereglerne i afsnit VIII
b) skal den finansielle partnerskabsrammeaftale og den specifikke tilskudsaftale
under et overholde kravene i artikel 205201
c) må varigheden af den finansielle partnerskabsramme højst være fire år,
undtagen i behørigt begrundede tilfælde, som tydeligt fremgår af den årsberetning,
der er omhandlet i artikel 74, stk. 9
d) skal den finansielle partnerskabsramme gennemføres i overensstemmelse med
principperne om gennemsigtighed og ligebehandling af ansøgere
e) skal den finansielle partnerskabsramme behandles som et tilskud, hvad angår
programmering, forudgående offentliggørelse og tildeling
f) skal specifikke tilskud, der bygger på den finansielle partnerskabsramme, være
genstand for proceduren for efterfølgende offentliggørelse i artikel 38.
5. Det kan fastsættes i en finansiel partnerskabsrammeaftale, der gennemføres ved
specifikke tilskud, at det er tilskudsmodtagerens systemer og procedurer, der benyttes i,
overensstemmelse med nærværende artikels stk. 2, såfremt disse systemer og procedurer er
blevet vurderet i overensstemmelse med artikel 158154, stk. 2, 3 og 4. I så fald finder artikel
200196, stk. 1, litra d), ikke anvendelse. Hvis tilskudsmodtagerens procedurer for tildeling af
finansiering til tredjeparter som omhandlet i artikel 158, stk. 4154, stk. 4, første afsnit, litra d),
vurderes positivt af Kommissionen, finder artikel 208204 og 209205 ikke anvendelse.
6. Ved finansielle partnerskabsrammeaftaler, der gennemføres ved hjælp af specifikke
tilskud, foretages verificeringen af den operationelle og finansielle kapacitet som omhandlet i
artikel 198 202, inden den finansielle partnerskabsrammeaftale undertegnes. Kommissionen
kan støtte sig på en tilsvarende verificering af den finansielle og operationelle kapacitet, der er
foretaget af andre donorer.
7. Ved finansielle partnerskabsrammer, som gennemføres ved hjælp af bidragsaftaler,
skal den finansielle partnerskabsrammeaftale og bidragsaftalen under et overholde artikel
130129 og artikel 159, stk. 8155, stk. 6.
DA 192 DA
Artikel 133131
Suspension, ophør og nedsættelse
1. Hvis der i forbindelse med en tildelingsprocedure har været uregelmæssigheder eller
svig, suspenderer den ansvarlige anvisningsberettigede proceduren og kan træffe de
forholdsregler, der måtte være nødvendige, herunder annullering af proceduren. Den
ansvarlige anvisningsberettigede underretter straks OLAF om formodede tilfælde af
 uregelmæssigheder eller  svig.
2. Hvis det efter tildelingen viser sig, at tildelingsproceduren har været behæftet med
uregelmæssigheder eller svig, kan den ansvarlige anvisningsberettigede:
a) nægte at indgå den retlige forpligtelse eller annullere tildelingen af prisen
b) suspendere betalinger  eller levering 
c) suspendere gennemførelsen af den retlige forpligtelse
d) hvor det er relevant, bringe den retlige forpligtelse helt eller til ophør over for
en eller flere modtagere.
3. Den ansvarlige anvisningsberettigede kan suspendere betalinger  , levering  eller
gennemførelsen af den retlige forpligtelse, hvis:
a) gennemførelsen af den retlige forpligtelse viser sig at have været behæftet med
uregelmæssigheder, svig eller misligholdte forpligtelser
b) det er nødvendigt at verificere, om formodede uregelmæssigheder, formodet
svig eller formodet misligholdelse af forpligtelser rent faktisk er sket
c) uregelmæssigheder, svig eller misligholdelse af forpligtelser sår tvivl om
pålideligheden eller effektiviteten af de interne kontrolsystemer hos en person eller
enhed, der gennemfører EU-midler i henhold til artikel 62, stk. 1, første afsnit, litra
c), eller om de underliggende transaktioners lovlighed og formelle rigtighed.
Hvis de formodede uregelmæssigheder eller den formodede svig eller misligholdelse af
forpligtelser, der er omhandlet i første afsnit, litra b), ikke påvises, skal gennemførelsen eller
betalingerne  eller leveringen  genoptages hurtigst muligt.
Den ansvarlige anvisningsberettigede kan bringe den retlige forpligtelse til ophør helt eller
over for en eller flere modtagere i de tilfælde, der er omhandlet i første afsnit, litra a) og c).
4. Ud over de foranstaltninger, der er omhandlet i stk. 2 og 3, kan den ansvarlige
anvisningsberettigede nedsætte tilskuddet, prisen, bidraget i henhold til bidragsaftalen  , den
ikkefinansielle donation  eller prisen i henhold til en kontrakt proportionelt med alvoren af
uregelmæssighederne, svigen eller misligholdelsen af forpligtelser, herunder hvis de
pågældende foranstaltninger ikke var gennemført eller var gennemført dårligt, delvist eller
med forsinkelse.
I tilfælde af finansiering omhandlet i artikel 126125, stk. 1, første afsnit, litra a), kan den
ansvarlige anvisningsberettigede nedsætte bidraget forholdsmæssigt, hvis resultaterne kun er
opnået i ringe grad, delvist eller med forsinkelse, eller hvis betingelserne ikke er opfyldt.
5. Stk. 2, litra b), c) og d), og stk. 3 finder ikke anvendelse på ansøgere i en konkurrence
om priser.
DA 193 DA
Artikel 134132
Opbevaring af akter og ajourføring af postadresser og elektroniske adresser, som
foretages af modtagerne 
1. Modtagerne skal opbevare akter og bilag, herunder statistiske dokumenter og andre
dokumenter, der vedrører midlerne, samt akter og dokumenter i elektronisk format, i fem år
efter betalingen af saldoen eller i mangel af en sådan betaling transaktionen.
Opbevaringsperioden er tre år, når midlerne er på et beløb på 60 000 EUR eller derunder.
2. Akter og dokumenter, der vedrører revision, appelsager, retssager, forfølgelse af krav
vedrørende den retlige forpligtelse eller vedrørende undersøgelser foretaget af OLAF, skal
opbevares, indtil sådanne revisioner, appeller, retssager, forfølgelser af krav eller
undersøgelser er afsluttet. For så vidt angår akter og dokumenter, der vedrører undersøgelser
foretaget af OLAF, gælder opbevaringsforpligtelsen, når disse undersøgelser er blevet
meddelt modtageren.
3. Akterne og dokumenterne opbevares enten i de originale udgaver eller som
bekræftede genparter af de originale udgaver eller på almindeligt anerkendte datamedier,
herunder elektroniske udgaver af originaldokumenter eller dokumenter, der kun findes i
elektronisk udgave. Hvis elektroniske udgaver findes, kræves der ingen originaludgaver, hvis
sådanne dokumenter opfylder de gældende retlige krav til at blive anset som ækvivalent med
originalerne og til at kunne ligge til grund for revision.
 ny
4. Modtagerne underretter den anvisningsberettigede om enhver ændring af deres postadresser
og elektroniske adresser. Denne forpligtelse gælder fortsat i en periode på fem år efter
betalingen af saldoen eller, i mangel af en sådan betaling, transaktionen. Denne periode er tre
år, når finansieringen beløber sig til 60 000 EUR eller derunder.
 2018/1046
Artikel 135133
Kontradiktorisk procedure og klagemuligheder
1. Inden der vedtages foranstaltninger, som indvirker negativt på en deltagers eller en
modtagers rettigheder, skal den ansvarlige anvisningsberettigede sikre, at deltageren eller
modtageren har fået mulighed for at fremsætte sine bemærkninger.
 ny
Første afsnit finder ikke anvendelse på tildelingsprocedurer, medmindre deltageren er blevet
afvist på grundlag af artikel 144, stk. 1, første afsnit, litra b) eller c).
DA 194 DA
 2018/1046
2. Hvis en foranstaltning, der er truffet af den anvisningsberettigede, indvirker negativt
på en deltagers eller en modtagers rettigheder, skal den retsakt, som indfører foranstaltningen,
indeholde en angivelse af de administrative og/eller retlige klagemuligheder, der er til
rådighed.
Artikel 136134
Rentegodtgørelser og garantigebyrstøtte
1. Rentegodtgørelser og garantigebyrstøtte ydes i overensstemmelse med afsnit X, hvis
de kombineres i en fælles foranstaltning med finansielle instrumenter.
2. Hvis rentegodtgørelser og garantigebyrstøtte ikke kombineres i en fælles
foranstaltning med finansielle instrumenter, kan de ydes i overensstemmelse med afsnit VI
eller VIII.
 ny
Artikel 137
Beskyttelse af sikkerheden og den offentlige orden
1. Betingelserne for at deltage i Unionens tildelingsprocedurer skal være i
overensstemmelse med Unionens eventuelle internationale forpligtelser og forpligtelser
vedrørende markedsadgang i internationale aftaler, og de må ikke begrænse konkurrencen
unødigt.
2. Hvis det er nødvendigt og behørigt begrundet, angiver Kommissionen i den
finansieringsafgørelse, der er omhandlet i artikel 111, at nærmere bestemte
tildelingsprocedurer påvirker sikkerheden eller den offentlige orden, navnlig vedrørende
Unionens og/eller dens medlemsstaters strategiske aktiver og interesser, herunder beskyttelsen
af den digitale infrastrukturs integritet, kommunikations- og informationssystemer og
tilknyttede forsyningskæder. Stilles der ikke krav om en finansieringsafgørelse i henhold til
artikel 111, stk. 1, andet afsnit, angiver den ansvarlige anvisningsberettigede dette i
dokumenterne knyttet til tildelingsproceduren.
3. Af hensyn til sikkerheden eller den offentlige orden kan den ansvarlige
anvisningsberettigede fastsætte særlige betingelser for tildelingsprocedurerne og de retlige
forpligtelser, der er omhandlet i artikel 125. Alle betingelser er omfattet af stk. 1 og 2 og skal
være strengt begrænset til, hvad der er nødvendigt for at beskytte sikkerheden eller den
offentlige orden i Unionen og/eller dens medlemsstater.
De særlige betingelser kan gælde for deltagelse i tildelingsprocedurer og for den samlede
livscyklus for den deraf følgende retlige forpligtelse og kan vedrøre:
a) enheden, navnlig kriterierne for adgang til proceduren eller hvorvidt den kan komme i
betragtning baseret på deltagernes etableringsland, herunder kontrahenten eller modtageren og
de tilknyttede enheder tillige med eventuelle underleverandører, samt med hensyn til
tredjelandes offentlige eller private enheders direkte eller indirekte kontrol med nogen af disse
deltagere
DA 195 DA
b) aktiviteten, navnlig med hensyn til udstyrets, varernes, forsyningernes eller
tjenesteydelsernes oprindelsesland, samt med hensyn til udførelsesstedet, som kan være
begrænset til medlemsstaterne
c) yderligere sikkerhedskrav til enhederne og aktiviteterne, navnlig betingelser baseret på
en sikkerhedsrisikovurdering af udstyret, varerne, forsyningerne eller tjenesteydelserne,
producenten, kontrahenten, modtageren, de tilknyttede enheder eller eventuelle
underleverandører.
Eventuelle betingelser, der er fastsat i en basisretsakt, kan supplere disse særlige betingelser.
 2018/1046
 ny
AFDELING 2
SYSTEM FOR TIDLIG OPDAGELSE OG UDELUKKELSE
Artikel 138135
Beskyttelse af Unionens finansielle interesser ved hjælp af opdagelse af risici,
udelukkelse og pålæggelse af økonomiske sanktioner
1. Med henblik på at beskytte Unionens finansielle interesser opretter og anvender
Kommissionen et system for tidlig opdagelse og udelukkelse.
Formålet med sådan et system skal være at lette:
a) tidlig opdagelse af personer eller enheder omhandlet i stk. 2, som udgør en
risiko for Unionens finansielle interesser
b) udelukkelse af personer eller enheder omhandlet i stk. 2, som befinder sig i en
af de udelukkelsessituationer, der er omhandlet i artikel 139136, stk. 1
c) pålæggelse af en økonomisk sanktion over for en modtager i medfør af artikel
141138.
2.  Ved direkte og indirekte forvaltning finder  sSystemet for tidlig opdagelse og
udelukkelse skal finde anvendelse på:
a) deltagere og modtagere
b) enheder, hvis kapacitet kandidaten eller tilbudsgiveren har til hensigt at
benytte, eller en kontrahents underleverandører
c) enhver person eller enhed, der modtager EU-midler, hvor budgettet
gennemføres i medfør af artikel 62, stk. 1, første afsnit, litra c), og artikel 158154,
stk. 4, på grundlag af oplysninger, der er meddelt i overensstemmelse med artikel
159, stk. 8155, stk. 6
 ny
d) garanter
DA 196 DA
 2018/1046
d) enhver person eller enhed, der modtager EU-midler fra finansielle
instrumenter, som undtagelsesvis gennemføres i overensstemmelse med artikel 62,
stk. 1, første afsnit, litra a)
e) deltagere eller modtagere, hvorom enheder, der gennemfører budgettet i
overensstemmelse med artikel 63, har givet oplysninger som indberettet af
medlemsstaterne i overensstemmelse med sektorspecifikke regler, jf. artikel 145142,
stk. 2, litra d)
f) sponsorer som omhandlet i artikel 26.
 ny
g) reelle ejere og enhver person eller enhed, der er tilknyttet den udelukkede person
eller enhed som omhandlet i artikel 139, stk. 6
h) fysiske personer, der er omhandlet artikel 139, stk. 5, litra a)-c)
i) enhver person eller enhed, der modtager midler uanset form, herunder
ikketilbagebetalingspligtig finansiel støtte eller lån eller begge dele, hvis budgettet
gennemføres i henhold til artikel 62, stk. 1, første afsnit, litra a), sammen med
medlemsstaterne. I dette tilfælde finder artikel 139, stk. 2, anvendelse.
Med henblik på første afsnit, litra i), omfatter personer eller enheder, der modtager midler,
slutmodtagere af midler, kontrahenter, underleverandører og de reelle ejere.
Dette berører ikke artikel 158, stk. 7, og reglerne i bidragsaftaler, finansieringsaftaler og
aftaler om kaution, når det drejer sig om personer eller enheder, der modtager EU-
midler, hvis budgettet gennemføres i henhold til artikel 62, stk. 1, første afsnit, litra
c).
Ved delt forvaltning finder systemet for udelukkelse anvendelse på:
j) enhver person eller enhed, som ansøger om finansiering inden for rammerne af et
program i tilfælde af delt forvaltning, og som udvælges til en sådan
finansiering, eller som modtager en sådan finansiering
k) enheder, hvis kapacitet den person eller enhed, der er omhandlet i litra j), har til
hensigt at forlade sig på, eller underleverandører til en sådan person eller enhed
l) reelle ejere og alle tilknyttede enheder til den i litra j) nævnte person eller enhed.
 2018/1046
 ny
3. Afgørelsen om at registrere oplysninger om en tidlig opdagelse af de i nærværende
artikels stk. 1, andet afsnit, litra a), omhandlede risici, om at udelukke personer eller enheder
omhandlet i stk. 2 og/eller om at pålægge en modtager en økonomisk sanktion træffes af den
ansvarlige anvisningsberettigede. Oplysninger vedrørende sådanne afgørelser registreres i den
database, der er omhandlet i artikel 145142, stk. 1. Hvor sådanne afgørelser træffes på
DA 197 DA
grundlag af artikel 139, stk. 5136, stk. 4, skal oplysningerne, der registreres i databasen,
omfatte oplysningerne vedrørende de personer, der er omhandlet i nævnte stykke.
4. Afgørelsen om at udelukke personer eller enheder omhandlet i nærværende artikels
stk. 2 eller om at pålægge en modtager økonomiske sanktioner skal baseres på en endelig dom
eller i de udelukkelsessituationer, der er omhandlet i artikel 139136, stk. 1, på en endelig
administrativ afgørelse eller på en foreløbig juridisk vurdering foretaget af panelet omhandlet
i artikel 146143 i de situationer, der er omhandlet i artikel 139, stk. 3136, stk. 2, for at sikre en
centraliseret vurdering i disse situationer. I de tilfælde, der er omhandlet i artikel 144141, stk.
1, afviser den ansvarlige anvisningsberettigede en deltager fra en given tildelingsprocedure.
Uden at det berører artikel 139, stk. 7 og 8136, stk. 5, kan den ansvarlige
anvisningsberettigede kun træffe en afgørelse om at udelukke en deltager eller en modtager
og/eller om at pålægge en modtager en økonomisk sanktion og en afgørelse om at
offentliggøre oplysningerne i forbindelse hermed på grundlag af en foreløbig vurdering som
omhandlet i artikel 139, stk. 3136, stk. 2, efter at have modtaget en henstilling fra det panel,
der er omhandlet i artikel 146143.
Artikel 139136
Udelukkelseskriterier og afgørelser om udelukkelse
1. Den ansvarlige anvisningsberettigede udelukker en person eller enhed som omhandlet
i artikel 138135, stk. 2, fra at deltage i tildelingsprocedurer, der er omfattet af denne
forordning, eller fra at blive udvalgt til at gennemføre EU-midler, hvis personen eller enheden
befinder sig i en eller flere af følgende udelukkelsessituationer:
a) personen eller enheden er gået konkurs eller er under insolvens- eller
likvidationsbehandling, dennes aktiver administreres af en kurator eller en ret, denne
er under tvangsakkord uden for konkurs, dennes erhvervsvirksomhed er blevet
indstillet, eller denne befinder sig i en lignende situation i henhold til en tilsvarende
behandling efter EU-retten eller national ret
b) det ved en endelig dom eller en endelig administrativ afgørelse er fastslået, at
personen eller enheden har undladt at opfylde sine forpligtelser med hensyn til
betaling af skatter og afgifter eller bidrag til sociale sikringsordninger i henhold til
den relevante lovgivning
c) det ved en endelig dom eller en endelig administrativ afgørelse er fastslået, at
personen eller enheden har begået alvorlige forsømmelser i forbindelse med
udøvelsen af erhvervet ved at have overtrådt de relevante love eller bestemmelser
eller etiske standarder for det erhverv, inden for hvilket personen eller enheden er
virksom, eller har begået fejl, der har en indvirkning på dennes faglige troværdighed,
hvis fejlene afspejler forsætlighed eller grov uagtsomhed, herunder navnlig et eller
flere af følgende forhold:
i) forsætlig eller uagtsom afgivelse af urigtige oplysninger, der er
påkrævet til verificering af, at der ikke udelukkelsesgrunde, eller af, at
kriterierne for støtteberettigelse eller udvælgelse er opfyldt, eller i forbindelse
med gennemførelsen af den retlige forpligtelse
ii) indgåelse af aftaler med andre personer eller enheder med det formål at
forvride konkurrencen
iii) krænkelse af intellektuel ejendomsret
DA 198 DA
iv)  uretmæssig påvirkning af eller   uretmæssigt  forsøg på at
påvirke beslutningsprocessen hos den ansvarlige anvisningsberettigede i løbet
af tildelings proceduren  for at tilegne sig EU-midler ved gennem urigtige
oplysninger at drage fordel af en interessekonflikt, der involverer finansielle
aktører eller andre personer, der er omhandlet i artikel 61, stk. 1 
v) forsøg på at indhente fortrolige oplysninger, der kan give
vedkommende uretmæssige fordele i forbindelse med tildelingsproceduren
 ny
vi) tilskyndelse til forskelsbehandling, had eller vold mod en gruppe af personer eller
et medlem af en gruppe, hvis en sådan forsømmelse har konsekvenser for
personens eller enhedens integritet, som påvirker eller konkret risikerer at
påvirke opfyldelsen af den retlige forpligtelse negativt
 2018/1046 (tilpasset)
d) det ved en endelig dom er fastslået, at personen eller enheden er skyldig i et
eller flere af følgende forhold:
i) svig som omhandlet i artikel 3 i Europa-Parlamentets og Rådets
direktiv (EU) 2017/137177
og artikel 1 i konventionen om beskyttelse af De
Europæiske Fællesskabers finansielle interesser, som udarbejdet ved Rådets
retsakt af 26. juli 199578
ii) korruption som defineret i artikel 4, stk. 2, i direktiv (EU) 2017/1371
eller aktiv bestikkelse, jf. artikel 3 i konventionen om bekæmpelse af
bestikkelse, som involverer tjenestemænd ved De Europæiske Fællesskaber
eller i Den Europæiske Unions medlemsstater, som udarbejdet ved Rådets
retsakt af 26. maj 199779
, eller adfærd som omhandlet i artikel 2, stk. 1, i
Rådets rammeafgørelse 2003/568/RIA80
eller bestikkelse som defineret i anden
relevant lovgivning
iii) handlinger i forbindelse med en kriminel organisation som omhandlet i
artikel 2 i Rådets rammeafgørelse 2008/841/RIA81
iv) hvidvask af penge eller finansiering af terrorisme, jf. artikel 1, stk. 3, 4
og 5, i Europa-Parlamentets og Rådets direktiv (EU) 2015/84982
77
Europa-Parlamentets og Rådets direktiv (EU) 2017/1371 af 5. juli 2017 om strafferetlig bekæmpelse af
svig rettet mod Den Europæiske Unions finansielle interesser (EUT L 198 af 28.7.2017, s. 29).
78
EFT C 316 af 27.11.1995, s. 48.
79
EFT C 195 af 25.6.1997, s. 1.
80
Rådets rammeafgørelse 2003/568/RIA af 22. juli 2003 om bekæmpelse af bestikkelse i den private
sektor (EUT L 192 af 31.7.2003, s. 54).
81
Rådets rammeafgørelse 2008/841/RIA af 24. oktober 2008 om bekæmpelse af organiseret kriminalitet
(EUT L 300 af 11.11.2008, s. 42).
82
Europa-Parlamentets og Rådets direktiv (EU) 2015/849 af 20. maj 2015 om forebyggende
foranstaltninger mod anvendelse af det finansielle system til hvidvask af penge eller finansiering af
terrorisme, om ændring af Europa-Parlamentets og Rådets forordning (EU) nr. 648/2012 og om
DA 199 DA
v) terrorhandlinger eller strafbare handlinger med forbindelse  i
relation  til terroraktivitet som defineret i henholdsvis artikel 31 og 123 i
Europa-Parlamentets og Rådets direktiv (EU) 2017/54183
Rådets
rammeafgørelse 2002/475/RIA84
eller anstiftelse, medvirken eller forsøg på at
begå sådanne handlinger som omhandlet i nævnte afgørelses artikel 4
vi) børnearbejde eller andre lovovertrædelser i forbindelse med
menneskehandel som omhandlet i artikel 2 i Europa-Parlamentets og Rådets
direktiv 2011/36/EU85
e) personen eller enheden har udvist betydelig misligholdelse i forhold til at
opfylde væsentlige forpligtelser i forbindelse med gennemførelsen af en retlig
forpligtelse, der finansieres over budgettet, hvilket
i) har ført til tidligt ophør af en retlig forpligtelse
ii) har ført til anvendelse af konventionalbod eller andre kontraktmæssige
sanktioner eller
iii) er blevet opdaget af en anvisningsberettiget, OLAF eller
Revisionsretten efter tjek, revisioner eller undersøgelser
f) det ved en endelig dom eller en endelig administrativ afgørelse er fastslået, at
personen eller enheden har begået en uregelmæssighed som defineret i artikel 1, stk.
2, i Rådets forordning (EF, Euratom) nr. 2988/9586
g) det er fastslået ved en endelig dom eller en endelig administrativ afgørelse, at
personen eller enheden har oprettet en enhed i en anden jurisdiktion med den hensigt
at omgå skattemæssige, sociale eller andre retlige forpligtelser i jurisdiktionen for sit
vedtægtsmæssige hjemsted, hovedkontor eller hovedforretningssted
h) det er fastslået ved en endelig dom eller en endelig administrativ afgørelse, at
en enhed er blevet oprettet med den hensigt, der er omhandlet i litra g).
 ny
i) enheden eller personen har modsat sig en undersøgelse, et tjek eller en revision foretaget af
en anvisningsberettiget eller dennes repræsentant eller revisor, OLAF, EPPO eller
Revisionsretten. Personen eller enheden anses for at modsætte sig en undersøgelse, et
tjek eller en revision, hvis en sådan person eller enhed udfører handlinger med det
formål eller den virkning at forebygge, hindre eller forsinke gennemførelsen af
ophævelse af Europa-Parlamentets og Rådets direktiv 2005/60/EF samt Kommissionens direktiv
2006/70/EF (EUT L 141 af 5.6.2015, s. 73).
83
Europa-Parlamentets og Rådets direktiv (EU) 2017/541 af 15. marts 2017 om bekæmpelse af terrorisme
og om erstatning af Rådets rammeafgørelse 2002/475/RIA og ændring af Rådets afgørelse
2005/671/RIA (EUT L 88 af 31.3.2017, s. 6).
84
Europa-Parlamentets og Rådets direktiv (EU) 2017/541 af 15. marts 2017 om bekæmpelse af terrorisme
og om erstatning af Rådets rammeafgørelse 2002/475/RIA og ændring af Rådets afgørelse
2005/671/RIA (EUT L 88 af 31.3.2017, s. 6).
85
Europa-Parlamentets og Rådets direktiv 2011/36/EU af 5. april 2011 om forebyggelse og bekæmpelse
af menneskehandel og beskyttelse af ofrene herfor og om erstatning af Rådets rammeafgørelse
2002/629/RIA (EUT L 101 af 15.4.2011, s. 1).
86
Rådets forordning (EF, Euratom) nr. 2988/95 af 18. december 1995 om beskyttelse af De Europæiske
Fællesskabers finansielle interesser (EFT L 312 af 23.12.1995, s. 1).
DA 200 DA
enhver af de aktiviteter, der er nødvendige for at gennemføre undersøgelsen, tjekket
eller revisionen. Sådanne handlinger omfatter navnlig bevidst og uden behørig
begrundelse at nægte at give den nødvendige adgang til den pågældende persons
eller enheds lokaler eller andre områder, der anvendes i forretningsøjemed, samt at
skjule eller nægte at videregive oplysninger eller give urigtige oplysninger.
2. Den ansvarlige anvisningsberettigede udelukker en person eller enhed som omhandlet
i artikel 138, stk. 2, litra i), j), k) og l), hvis den pågældende person eller enhed befinder sig i
en eller flere af de udelukkelsessituationer, der er omhandlet i artikel 139, stk. 1, litra c), nr.
iv), eller artikel 139, stk. 1, litra d). Foreligger der ikke en endelig dom eller en endelig
administrativ afgørelse, træffes afgørelsen på grundlag af en foreløbig juridisk vurdering af
adfærd som omhandlet i nævnte litraer under hensyntagen til de konstaterede faktiske
omstændigheder eller forhold i henhold til artikel 139, stk. 3, fjerde afsnit, litra a) og d), i
henstillingen fra det i artikel 146 omhandlede panel.
Inden den foreløbige juridiske vurdering foretages, giver det i artikel 146 omhandlede panel
medlemsstaten mulighed for at fremsætte sine bemærkninger.
Med forbehold af artikel 63, stk. 2, sikrer medlemsstaten, at betalingsanmodninger
vedrørende en person eller enhed, der befinder sig i en udelukkelsessituation, der er fastslået i
overensstemmelse med artikel 139, stk. 1, litra a), ikke indgives til Kommissionen med
henblik på godtgørelse.
 2018/1046 (tilpasset)
 ny
32. I mangel af en endelig dom eller, hvor dette er relevant, en endelig administrativ afgørelse
i de tilfælde, som er omhandlet i stk. 1, litra c), d), f), g) og h), eller i det tilfælde, som er
omhandlet i stk. 1, litra e)  og i) , udelukker den ansvarlige anvisningsberettigede en
person eller en enhed som omhandlet i artikel 138135, stk. 2, på grundlag af en foreløbig
juridisk vurdering af adfærd som omhandlet i nævnte litraer under hensyntagen til
konstaterede faktiske omstændigheder eller andre forhold i henstillingen fra det i artikel
146143 omhandlede panel.
Den foreløbige vurdering, der er omhandlet i første afsnit, foregriber ikke medlemsstaternes
kompetente myndigheders vurdering i henhold til national ret af den i artikel 138135, stk. 2,
omhandlede persons eller enheds adfærd. Den ansvarlige anvisningsberettigede reviderer
straks efter underretningen om en endelig dom eller en endelig administrativ afgørelse sin
afgørelse om at udelukke en person eller en enhed, der er omhandlet i artikel 138135, stk. 2,
og/eller pålægge en modtager en økonomisk sanktion. I tilfælde hvor den endelige dom eller
den endelige administrative afgørelse ikke fastsætter udelukkelsens varighed, fastsætter den
ansvarlige anvisningsberettigede varigheden på grundlag af konstaterede faktiske
omstændigheder og forhold og under hensyntagen til henstillingen fra det i artikel 146143
omhandlede panel.
Hvis en sådan endelig dom eller administrativ afgørelse fastslår, at personen eller enheden
omhandlet i artikel 138135, stk. 2, ikke er skyldig i den adfærd, der var genstand for den
foreløbige juridiske vurdering, på grundlag af hvilken den pågældende person eller enhed
blev udelukket, bringer den ansvarlige anvisningsberettigede straks udelukkelsen til ophør
og/eller refunderer en eventuel pålagt økonomisk sanktion, alt efter hvad der er relevant.
De i første afsnit omhandlede faktiske omstændigheder og forhold omfatter navnlig:
DA 201 DA
a) faktiske omstændigheder, der konstateres i forbindelse med revisioner eller
undersøgelser, som foretages af EPPO, for så vidt angår de medlemsstater, der
deltager i et forstærket samarbejde i henhold til forordning (EU) 2017/1939,
Revisionsretten, OLAF eller den interne revisor, eller andre tjek, revisioner eller
kontroller, som er foretaget under den anvisningsberettigedes ansvar
b) ikkeendelige administrative afgørelser, der kan omfatte disciplinære
foranstaltninger, som træffes af det kompetente tilsynsorgan med ansvar for at
verificere anvendelsen af erhvervsetiske standarder
c) faktiske omstændigheder, der er omhandlet i afgørelser, som træffes af
personer eller enheder, der gennemfører EU-midler i henhold til artikel 62, stk. 1,
første afsnit, litra c)
d) oplysninger fremsendt i overensstemmelse med artikel 145142, stk. 2, litra d),
 samt faktiske omstændigheder og forhold, der er konstateret i forbindelse med
administrative eller retlige procedurer på nationalt plan med hensyn til, hvorvidt der
foreligger nogen af de udelukkelsessituationer, der er omhandlet i artikel 139, stk. 1,
litra c), nr. iv), eller artikel 139, stk. 1, litra d),  af enheder, der gennemfører EU-
midler i henhold til artikel 62, stk. 1, første afsnit, litra b)
e) Kommissionens afgørelser vedrørende overtrædelse af EU-konkurrenceret
eller en national kompetent myndigheds afgørelser vedrørende overtrædelse af EU-
konkurrenceret eller national konkurrenceret.
43. Enhver afgørelse, som træffes af den ansvarlige anvisningsberettigede i henhold til
artikel 138135-145142, eller, hvor det er relevant, henstillinger fra det panel, der er omhandlet
i artikel 146143, skal træffes i overensstemmelse med proportionalitetsprincippet, idet der
navnlig tages hensyn til:
a) situationens alvor, herunder konsekvenserne for Unionens finansielle interesser
og omdømme
b) hvor lang tid der er gået siden den relevante adfærd
c) adfærdens varighed og gentagelse
d) om adfærden var forsætlig eller den udviste grad af uagtsomhed
e) i de tilfælde, der er omhandlet i stk. 1, litra b), om der er tale om et begrænset
beløb
f) eventuelle andre formildende omstændigheder, såsom:
i) graden af den i artikel 138135, stk. 2, omhandlede persons eller enheds
samarbejde med den relevante kompetente myndighed og denne persons eller
enheds bidrag til undersøgelsen, som den ansvarlige anvisningsberettigede har
anerkendt, eller
ii) offentliggørelsen af udelukkelsessituationen i form af en erklæring som
omhandlet i artikel 140137, stk. 1,.  eller 
 ny
iii) de foranstaltninger, som medlemsstaten har truffet over for personen eller
enheden i henhold til artikel 63, stk. 2.
DA 202 DA
 2018/1046 (tilpasset)
 ny
54. Den ansvarlige anvisningsberettigede skal udelukke en person eller enhed omhandlet i
artikel 138135, stk. 2, hvis:
a) en fysisk eller juridisk person, der er medlem af en i artikel 138135, stk. 2,
omhandlet persons eller enheds administrations-, ledelses- eller tilsynsorgan eller har
repræsentations-, beslutnings- eller kontrolbeføjelser i forhold til denne person eller
enhed, befinder sig i en eller flere af de situationer, der er omhandlet i nærværende
artikels stk. 1, litra c)-h  i )
b) en juridisk eller fysisk person, der hæfter ubegrænset for den i artikel 138135,
stk. 2, omhandlede persons eller enheds gæld, befinder sig i en eller flere af de
situationer, der er omhandlet i nærværende artikels stk. 1, litra a) eller b)
c) en fysisk person, som spiller en afgørende rolle for tildelingen eller for
gennemførelsen af den retlige forpligtelse, og som befinder sig i en eller flere af de
situationer, der er omhandlet i  nærværende artikels  stk. 1, litra c)-h  i ).
 ny
Den ansvarlige anvisningsberettigede sørger for udelukkelsen af fysiske personer, der
befinder sig i en eller flere af de situationer, der er omhandlet i første afsnit.
6. Hvis en person eller enhed som omhandlet i artikel 138, stk. 2, litra a)-f) og h)-k),
udelukkes, kan den ansvarlige anvisningsberettigede også udelukke eller pålægge en
økonomisk sanktion på den reelle ejer eller ethvert datterselskab af den udelukkede enhed. I
enhver afgørelse truffet af den ansvarlige anvisningsberettigede eller, hvis det er relevant,
enhver henstilling fra det panel, der er omhandlet i artikel 146, skal der tages hensyn til: i) om
den udelukkede enhed er funktionelt uafhængig af tilknyttede enheder og af den reelle ejer, ii)
den udelukkede enheds forsømmelse hverken skyldes manglende tilsyn eller manglende
opretholdelse af tilstrækkelig kontrol, iii) den udelukkede enhed har truffet en kommerciel
beslutning uden påvirkning fra tilknyttede enheder eller fra den reelle ejer.
 2018/1046
75. I de i nærværende artikels stk. 32 omhandlede tilfælde kan den ansvarlige
anvisningsberettigede udelukke en i artikel 138135, stk. 2, omhandlet person eller enhed
midlertidigt uden forudgående henstilling fra det panel, der er omhandlet i artikel 146143,
såfremt vedkommendes deltagelse i en udbudsprocedure eller udvælgelse til gennemførelsen
af EU-midler ville udgøre en alvorlig og overhængende trussel mod Unionens finansielle
interesser. I sådanne tilfælde henviser den ansvarlige anvisningsberettigede straks sagen til
panelet omhandlet i artikel 146143 og træffer en endelig afgørelse senest 14 dage efter
modtagelse af panelets henstilling.
DA 203 DA
 ny
8. Efter anmodning fra den anvisningsberettigede, og hvis sagens karakter eller
omstændigheder gør det påkrævet, kan en henvisning med henblik på en henstilling fra det i
artikel 146 omhandlede panel behandles efter en fremskyndet procedure, uden at dette berører
den pågældende persons eller enheds ret til at blive hørt.
 2018/1046
96. Den ansvarlige anvisningsberettigede, der, hvor det er relevant, tager hensyn til
henstillingen fra det panel, der er omhandlet i artikel 146143, må ikke udelukke en person
eller en enhed, der er omhandlet i artikel 138135, stk. 2, fra at deltage i en tildelingsprocedure
eller fra at blive udvalgt til gennemførelse af EU-midler, hvis:
a) personen eller enheden har truffet afhjælpende foranstaltninger som
specificeret i nærværende artikels stk. 7 i et omfang, der er tilstrækkeligt til at vise, at
vedkommende er pålidelig. Nærværende litra gælder ikke i det tilfælde, som er
omhandlet i stk. 1, litra d)
b) den er nødvendig for at sikre tjenesteydelsens kontinuitet i en begrænset
periode, indtil de afhjælpende foranstaltninger, der er beskrevet i nærværende
artikels stk. 7, kan træffes
c) en sådan udelukkelse ville være uforholdsmæssig på grundlag af de kriterier,
der er omhandlet i stk. 3.
Derudover finder nærværende artikels stk. 1, litra a), ikke anvendelse ved indkøb af varer på
særlig fordelagtige vilkår enten hos enten en leverandør, der endeligt indstiller sin
erhvervsvirksomhed, eller hos kuratorer i en konkursbehandling, tvangsakkord eller
tilsvarende behandling efter EU-retten eller national ret.
Hvis der ikke sker udelukkelse som omhandlet i første og andet afsnit, begrunder den
ansvarlige anvisningsberettigede, hvorfor den ikke udelukker den i artikel 138135, stk. 2,
omhandlede person eller enhed, og orienterer det i artikel 146143 omhandlede panel herom.
107. De i stk. 6, første afsnit, litra a), omhandlede afhjælpende foranstaltninger kan navnlig
omfatte:
a) foranstaltninger til at afdække, hvorfor de situationer, der giver anledning til
udelukkelsen, er opstået, og hvilke konkrete tekniske, organisatoriske og
personalemæssige foranstaltninger inden for den i artikel 138135, stk. 2, omhandlede
persons eller enheds forretningsområde der er egnede til at korrigere adfærden og
forebygge yderligere forekomst heraf
b) dokumentation for, at den i artikel 138135, stk. 2, omhandlede person eller
enhed har truffet foranstaltninger til at kompensere eller godtgøre den skade eller de
tab, der er påført Unionens finansielle interesser af de tilgrundliggende faktiske
omstændigheder, der giver anledning til udelukkelsessituationen
c) dokumentation for, at den i artikel 138135, stk. 2, omhandlede person eller
enhed har betalt eller sikret betaling af en eventuel bøde, som den kompetente
myndighed har pålagt, eller eventuelle skatter og afgifter eller bidrag til sociale
sikringsordninger som omhandlet i stk. 1, litra b).
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 ny
For at opfylde kravene i denne artikels stk. 6 forelægger personen eller enheden de
afhjælpende foranstaltninger, som er blevet vurderet af en ekstern uafhængig revisor eller
anses for tilstrækkelige i kraft af en afgørelse truffet af en national myndighed eller en EU-
myndighed. Dette berører ikke vurderingen foretaget af det panel, der er omhandlet i
artikel 146.
 2018/1046
 ny
118. Den ansvarlige anvisningsberettigede, der, hvor det er relevant, tager hensyn til den
reviderede henstilling fra det i artikel 146143 omhandlede panel, skal på eget initiativ eller
efter anmodning fra en person eller enhed, der er omhandlet i artikel 138135, stk. 2, straks
revidere sin afgørelse om at udelukke den pågældende person eller enhed, såfremt personen
eller enheden har truffet afhjælpende foranstaltninger, der er tilstrækkelige til at vise
vedkommendes pålidelighed, eller har fremlagt nye elementer, der viser, at den
udelukkelsessituation, der er omhandlet i nærværende artikels stk. 1, ikke længere eksisterer.
129. I det tilfælde, der er omhandlet i artikel 138135, stk. 2, litra b), skal den ansvarlige
anvisningsberettigede kræve, at kandidaten eller tilbudsgiveren erstatter en enhed eller en
underleverandør, hvis kapacitet den har til hensigt at udnytte, og som befinder sig i en
udelukkelsessituation, der er omhandlet i nærværende artikels stk. 1.
Artikel 140137
Erklæring og dokumentation for, at der ikke foreligger en udelukkelsessituation
1. En deltager skal erklære, om vedkommende befinder sig i en af de situationer, der er
omhandlet i artikel 139136, stk. 1, og artikel 144141, stk. 1, og i givet fald, om vedkommende
har truffet afhjælpende foranstaltninger som omhandlet i artikel 139, stk. 9136, stk. 6, første
afsnit, litra a).
En deltager skal også erklære, om følgende personer eller enheder befinder sig i en af de
udelukkelsessituationer, der er omhandlet i artikel 139136, stk. 1, litra c)-h):
a) fysiske eller juridiske personer, der er medlemmer af deltagerens
administrations-, ledelses- eller tilsynsorgan eller har repræsentations-, beslutnings-
eller kontrolbeføjelser i forhold til den pågældende deltager
b) deltagerens reelle ejere som defineret i artikel 3, nr. 6), i direktiv (EU)
2015/849.
Deltageren eller modtageren underretter straks den ansvarlige anvisningsberettigede om
eventuelle ændringer i de erklærede situationer.
Hvis det er relevant, skal kandidaten eller tilbudsgiveren fremlægge de samme erklæringer
som dem, der er omhandlet i første og andet afsnit, undertegnet af en underleverandør eller,
alt efter hvad der er relevant, af en anden enhed, hvis kapacitet den har til hensigt at udnytte.
Den ansvarlige anvisningsberettigede må ikke kræve erklæringerne omhandlet i første og
andet afsnit, hvis sådanne erklæringer allerede er indgivet med henblik på en anden
DA 205 DA
tildelingsprocedure, forudsat at situationen ikke har ændret sig, og at der ikke er gået mere
end et år, siden erklæringerne blev udstedt.
Den ansvarlige anvisningsberettigede kan fravige kravene i første og andet afsnit ved
kontrakter af meget lav værdi, hvis værdi ikke overstiger det beløb, der er omhandlet i punkt
14.4 i bilag I.
2. Deltageren, den underleverandør eller den enhed, hvis kapacitet kandidaten eller
tilbudsgiveren har til hensigt at udnytte, skal, når den ansvarlige anvisningsberettigede
anmoder om det, og hvis dette er nødvendigt for at sikre, at proceduren gennemføres korrekt,
forelægge:
a) passende dokumentation for, at vedkommende ikke befinder sig i en af de
udelukkelsessituationer, der er omhandlet i artikel 139136, stk. 1
b) oplysninger om de fysiske eller juridiske personer, der er medlemmer af
deltagerens administrations-, ledelses- eller tilsynsorgan eller har repræsentations-,
beslutnings- eller kontrolbeføjelser i forhold til den pågældende deltager, herunder
personer og enheder inden for ejer- og kontrolstrukturen samt reelle ejere, og
passende dokumentation for, at ingen af de pågældende personer befinder sig i en af
de udelukkelsessituationer, der er omhandlet i artikel 139136, stk. 1, litra c)-f)
c) passende dokumentation for, at fysiske eller juridiske personer, der hæfter
ubegrænset for den pågældende deltagers gæld, ikke befinder sig i en af de
udelukkelsessituationer, der er omhandlet i artikel 139136, stk. 1, litra a) eller b).
3. Hvis det er relevant, kan den ansvarlige anvisningsberettigede i overensstemmelse
med national ret som tilstrækkelig dokumentation for, at en deltager eller enhed omhandlet i
stk. 2 ikke befinder sig i en af de udelukkelsessituationer, der er omhandlet i artikel 139136,
stk. 1, litra a), c), d), f), g) og h), godtage fremlæggelse af en straffeattest af nyere dato eller i
mangel heraf et tilsvarende dokument, som for nylig er udstedt af en retslig eller administrativ
myndighed i deltagerens eller enhedens hjemland, hvoraf det fremgår, at disse krav er opfyldt.
Den ansvarlige anvisningsberettigede kan som tilstrækkelig dokumentation for, at en deltager
eller enhed omhandlet i stk. 2 ikke befinder sig i en af de udelukkelsessituationer, der er
omhandlet i artikel 139136, stk. 1, litra a) og b), godtage en attest af nyere dato udstedt af den
kompetente myndighed i hjemlandet. Når en sådan type attester ikke udstedes i hjemlandet,
kan deltageren fremlægge en edsvoren erklæring afgivet for en judiciel myndighed eller en
notar, eller hvis dette ikke er muligt, en højtidelig erklæring afgivet for en administrativ
myndighed eller en kompetent faglig organisation deltagerens eller enhedens hjemland.
4. Den ansvarlige anvisningsberettigede skal fritage en deltager eller enhed som
omhandlet i stk. 2 for at fremlægge den dokumentation, der er omhandlet i stk. 2 og 3:
a) hvis vedkommende har gratis adgang til sådan dokumentation i en national
database
b) hvis sådan dokumentation allerede er forelagt i forbindelse med en anden
procedure, forudsat at de pågældende dokumenter stadig er gyldige, og at der ikke er
gået mere end et år, siden de blev udstedt
c) hvis vedkommende erkender, at det er fysisk umuligt at fremlægge et sådant
bevis.
5. Stk. 1-4 finder ikke anvendelse på personer og enheder, der gennemfører EU-midler i
henhold til artikel 62, stk. 1, første afsnit, litra c), eller på EU-organer, der er omhandlet i
artikel 70 og 71.
DA 206 DA
For så vidt angår finansielle instrumenter  og budgetgarantier  skal slutmodtagere og
formidlere i mangel af regler og procedurer, som fuldt ud svarer til dem, der er omhandlet i
artikel 158154, stk. 4, første afsnit, litra d), forelægge den person eller enhed, der
gennemfører EU-midler i henhold til artikel 62, stk. 1, første afsnit, litra c), en underskrevet
erklæring på tro og love, som bekræfter, at de ikke befinder sig i en af de situationer, der er
omhandlet i artikel 139136, stk. 1, litra a)-d), g) og h), eller artikel 144141, stk. 1, første
afsnit, litra b) og c), eller i en situation, der efter den vurdering, der foretages i henhold til
artikel 158154, stk. 4, skønnes at være en tilsvarende situation.
Hvis finansielle instrumenter undtagelsesvis gennemføres i overensstemmelse med artikel 62,
stk. 1, første afsnit, litra a), skal slutmodtagere forelægge finansielle formidlere en
underskrevet erklæring på tro og love, som bekræfter, at de ikke befinder sig i en af de
situationer, der er omhandlet i artikel 139136, stk. 1, litra a)-d), g) og h), eller i artikel
144141, stk. 1, første afsnit, litra b) og c).
Artikel 141138
Økonomiske sanktioner
1. For at sikre en afskrækkende virkning kan den ansvarlige anvisningsberettigede, der,
hvor det er relevant, tager hensyn til henstillingen fra det panel, som er omhandlet i artikel
146143, pålægge en modtager, med hvem der er indgået en retlig forpligtelse, og som
befinder sig i en udelukkelsessituation som omhandlet i artikel 139136, stk. 1, litra c), d), e)
eller f), en økonomisk sanktion.
Hvad angår udelukkelsessituationerne omhandlet i artikel 139136, stk. 1, litra c)-f), kan en
økonomisk sanktion pålægges som et alternativ til en afgørelse om at udelukke en modtager,
såfremt en sådan udelukkelse ville være uforholdsmæssig på grundlag af de kriterier, der er
omhandlet i artikel 139, stk.4136, stk. 3.
Hvad angår udelukkelsessituationerne omhandlet i artikel 139136, stk. 1, litra c), d) og e), kan
en økonomisk sanktion pålægges i tillæg til en udelukkelse, hvis dette er nødvendigt for at
beskytte Unionens finansielle interesser på grund af den systemiske og tilbagevendende
adfærd, som modtageren har udvist i den hensigt uretmæssigt at opnå EU-midler.
Uanset første, andet og tredje afsnit pålægges en modtager, der i overensstemmelse med
artikel 140137 har oplyst, at vedkommende befinder sig i en udelukkelsessituation, ikke en
økonomisk sanktion.
2. Den økonomiske sanktion må højst udgøre 10 % af den retlige forpligtelses samlede
værdi. Hvis der er tale om en tilskudsaftale, som er undertegnet med en række
tilskudsmodtagere, må den økonomiske sanktion højst udgøre 10 % af det tilskud, som den
pågældende tilskudsmodtager er berettiget til i henhold til tilskudsaftalen.
Artikel 142139
Udelukkelsens varighed og forældelsesfrist
1. Udelukkelsen må ikke overstige nogen af følgende varigheder:
a) den eventuelle varighed, der er fastsat ved en medlemsstats endelige dom eller
endelige administrative afgørelse
b) i mangel af en endelig dom eller en endelig administrativ afgørelse:
i) fem år i de tilfælde, der er omhandlet i artikel 139136, stk. 1, litra d)
 og i) 
DA 207 DA
ii) tre år i de tilfælde, der er omhandlet i artikel 139136, stk. 1, litra c) og
e)-h).
En person eller enhed, der er omhandlet i artikel 138135, stk. 2, udelukkes, så længe
vedkommende befinder sig i en af de udelukkelsessituationer, der er omhandlet i artikel
139136, stk. 1, litra a) og b).
2. Forældelsesfristen for at udelukke og/eller pålægge en person eller enhed, der er
omhandlet i artikel 138135, stk. 2, økonomiske sanktioner er fem år regnet fra en af følgende
datoer:
a) datoen for den adfærd, der giver anledning til udelukkelsen, eller i tilfælde af
fortsatte eller gentagne handlinger den dato, hvor adfærden ophører, i de tilfælde, der
er omhandlet i artikel 139136, stk. 1, litra b)-e), g) og h)
b) datoen for en national rets endelige dom eller for en endelig administrativ
afgørelse i de tilfælde, der er omhandlet i artikel 139136, stk. 1, litra b), c), d), g) og
h).
Forældelsesfristen afbrydes af en retsakt fra en national myndighed, Kommissionen, OLAF,
EPPO, for så vidt angår de medlemsstater, der deltager i et forstærket samarbejde i henhold til
forordning (EU) 2017/1939, det i artikel 146143 omhandlede panel eller andre enheder, der
medvirker ved budgetgennemførelsen, såfremt retsakten meddeles den person eller enhed, der
er omhandlet i artikel 138135, stk. 2, og vedrører undersøgelser eller retslige procedurer. En
ny forældelsesfrist løber fra dagen efter afbrydelsen.
Med henblik på nærværende forordnings artikel 139136, stk. 1, litra f), finder
forældelsesfristen i artikel 3 i forordning (EF, Euratom) nr. 2988/95 for at udelukke en person
eller enhed, der er omhandlet i nærværende forordnings artikel 138135, stk. 2, og/eller
pålægge en modtager økonomiske sanktioner anvendelse.
Hvis en i nærværende forordnings artikel 138135, stk. 2, omhandlet persons eller enheds
adfærd er omfattet af flere af de grunde, der er opført i nærværende forordnings artikel
139136, stk. 1, finder forældelsesfristen for den alvorligste af disse grunde anvendelse.
Artikel 143140
Offentliggørelse af udelukkelse og økonomiske sanktioner
1. For at øge den afskrækkende virkning af udelukkelsen og/eller den økonomiske
sanktion, offentliggør Kommissionen om nødvendigt og med forbehold af en afgørelse fra
den ansvarlige anvisningsberettigede følgende oplysninger vedrørende udelukkelsen og, hvis
det er relevant, den økonomiske sanktion på sit websted i de i artikel 139136, stk. 1, litra c)-
h), omhandlede tilfælde:
a) navnet på den pågældende person eller enhed, der er omhandlet i artikel
138135, stk. 2
b) udelukkelsessituationen
c) udelukkelsens varighed og/eller den økonomiske sanktions størrelse.
Hvis afgørelsen om udelukkelse og/eller den økonomiske sanktion er truffet på grundlag af en
foreløbig vurdering som omhandlet i artikel 139, stk. 3136, stk. 2, angives det i forbindelse
med offentliggørelsen, at der ikke foreligger nogen endelig dom eller, hvis det er relevant,
nogen endelig administrativ afgørelse. I sådanne tilfælde skal oplysninger om eventuelle
appeller, deres status og resultat samt en eventuel revideret afgørelse fra den ansvarlige
anvisningsberettigede straks offentliggøres. Hvis der er pålagt en økonomisk sanktion, skal
DA 208 DA
det i forbindelse med offentliggørelsen også angives, om den pågældende sanktion er blevet
betalt.
Afgørelsen om at offentliggøre oplysningerne træffes af den ansvarlige anvisningsberettigede
enten efter den relevante endelige dom eller, hvis det er relevant, den endelige administrative
afgørelse eller efter henstillingen fra det i artikel 146143 omhandlede panel, alt efter
omstændighederne. Afgørelsen får virkning tre måneder efter, at den er meddelt den i artikel
138135, stk. 2, omhandlede pågældende person eller enhed.
De offentliggjorte oplysninger fjernes, så snart udelukkelsen ophører. I tilfælde af en
økonomisk sanktion fjernes de offentliggjorte oplysninger seks måneder efter betalingen af
sanktionen.
Når der er tale om personoplysninger, orienterer den ansvarlige anvisningsberettigede i
overensstemmelse med forordning (EU) 2018/1725(EF) nr. 45/2001 den i nærværende
forordnings artikel 138135, stk. 2, omhandlede pågældende person eller enhed om deres
rettigheder i henhold til de relevante databeskyttelsesregler og om procedurerne for udøvelse
af disse rettigheder.
2. Oplysningerne omhandlet i stk. 1 offentliggøres ikke under nogen af følgende
omstændigheder:
a) hvis det er nødvendigt for at sikre fortroligheden i forbindelse med en
undersøgelse eller nationale retslige procedurer
b) hvis offentliggørelse ville medføre uforholdsmæssig skade for den berørte
person eller enhed, som er omhandlet i artikel 138135, stk. 2, eller på anden måde
ville være uforholdsmæssig på grundlag af de proportionalitetskriterier, som er
fastsat i artikel 139, stk. 4136, stk. 3, og under hensyntagen til den økonomiske
sanktions størrelse
c) når der er tale om en fysisk person, medmindre offentliggørelsen af
personoplysninger er berettiget af særlige omstændigheder, bl.a. på grund af
adfærdens alvor eller dens indvirkning på Unionens finansielle interesser. I sådanne
tilfælde skal afgørelsen om at offentliggøre oplysningerne tage behørigt hensyn til
retten til privatlivets fred og andre rettigheder, der er fastsat i forordning (EU)
2018/1725(EF) nr. 45/2001.
Artikel 144141
Afvisning fra en tildelingsprocedure
1. Den ansvarlige anvisningsberettigede skal fra en tildelingsprocedure afvise en
deltager, som:
a) befinder sig i en udelukkelsessituation, der er fastslået i overensstemmelse med
artikel 139136
b) har givet urigtige oplysninger i forbindelse med meddelelsen af de
oplysninger, som er påkrævet som betingelse for at deltage i proceduren, eller har
undladt at give disse oplysninger
c) tidligere har været inddraget i udarbejdelsen af dokumenter, der anvendes i
tildelingsproceduren, såfremt dette medfører en tilsidesættelse af princippet om
ligebehandling, herunder konkurrenceforvridning, som der ikke på anden måde kan
rettes op på.
DA 209 DA
 ny
d) har modstridende interesser, som kan påvirke kontraktens opfyldelse negativt, jf. bilag I,
punkt 20.6.
 2018/1046
 ny
Den ansvarlige anvisningsberettigede meddeler de øvrige deltagere i tildelingsproceduren de
relevante oplysninger, der blev udvekslet i forbindelse med eller som følge af, at deltageren
blev inddraget i forberedelsen af tildelingsproceduren som omhandlet i første afsnit, litra c).
Inden en sådan eventuel afvisning skal deltageren have mulighed for at godtgøre, at
vedkommendes inddragelse i forberedelsen af tildelingsproceduren ikke er i strid med
princippet om ligebehandling.
2. Artikel 135133, stk. 1, finder anvendelse, medmindre afvisningen er begrundet i
overensstemmelse med stk. 1, første afsnit, litra a), af en afgørelse om udelukkelse, der er
truffet over for deltageren efter en undersøgelse af dennes bemærkninger.
Artikel 145142
Systemet for tidlig opdagelse og udelukkelse
1. Oplysninger, der udveksles inden for rammerne af det i artikel 138135 omhandlede
system for tidlig opdagelse og udelukkelse, centraliseres i en database ("databasen"), der
oprettes af Kommissionen og forvaltes i overensstemmelse med retten til privatlivets fred og
andre rettigheder, der er fastsat i forordning (EU) 2018/1725(EF) nr. 45/2001.
Oplysninger om tilfælde af tidlig opdagelse, udelukkelse og/eller økonomiske sanktioner skal
indføres i databasen af den ansvarlige anvisningsberettigede efter underretning af den i artikel
138135, stk. 2, omhandlede pågældende person eller enhed. Sådan underretning kan udsættes
under særlige omstændigheder, hvis der er vægtige legitime grunde til at sikre fortrolighed i
forbindelse med en undersøgelse eller en national retslig procedure, indtil sådanne vægtige
legitime grunde til at bevare fortroligheden ikke længere består.
I overensstemmelse med forordning (EU) 2018/1725(EF) nr. 45/2001 underretter
Kommissionen efter anmodning enhver person eller enhed, som er omfattet af systemet for
tidlig opdagelse og udelukkelse, og som er omhandlet i artikel 138135, stk. 2, om de
oplysninger, der opbevares i databasen.
Oplysningerne i databasen ajourføres, hvor det er relevant, efter berigtigelse, sletning eller
ændringer af oplysninger. De offentliggøres kun i overensstemmelse med artikel 143140.
2. Systemet for tidlig opdagelse og udelukkelse skal baseres på faktiske omstændigheder
og forhold som omhandlet i artikel 139, stk. 3136, stk. 2, fjerde afsnit, og på oplysninger, der
fremsendes til Kommissionen, fra navnlig:
a) EPPO, for så vidt angår de medlemsstater, der deltager i et forstærket
samarbejde i henhold til forordning (EU) 2017/1939, eller fra OLAF i
overensstemmelse med forordning (EU, Euratom) nr. 883/2013, når en igangværende
eller afsluttet undersøgelse viser, at det kan være hensigtsmæssigt at træffe
forebyggende foranstaltninger eller tiltag for at beskytte Unionens finansielle
DA 210 DA
interesser under behørig hensyntagen til processuelle og grundlæggende rettigheder
og til beskyttelse af informanter
b) en anvisningsberettiget i Kommissionen, i et europæisk kontor oprettet af
Kommissionen eller i et gennemførelsesorgan
c) en anden EU-institution, et andet europæisk kontor eller et andet organ end
dem, der er omhandlet i litra b), eller et organ eller en person, der har fået overdraget
gennemførelsen af FUSP-aktioner
d) enheder, der gennemfører budgettet i overensstemmelse med artikel 63, i
tilfælde af opdaget svig og/eller opdagede uregelmæssigheder og opfølgning herpå,
såfremt fremsendelse af oplysninger er påkrævet i henhold til sektorspecifikke regler
e) personer eller enheder, der gennemfører EU-midler i henhold til artikel 62, stk.
1, første afsnit, litra c), i tilfælde af opdaget svig og/eller opdagede
uregelmæssigheder og opfølgning herpå.
3. Bortset fra tilfælde, hvor oplysninger skal forelægges i overensstemmelse med
sektorspecifikke regler, skal de oplysninger, der skal fremsendes i henhold til stk. 2, omfatte:
a) identifikation af den pågældende enhed eller person
b) en sammenfatning af de opdagede risici eller faktiske omstændigheder
c) oplysninger, der kan bistå den anvisningsberettigede med at foretage den
verificering, der er omhandlet i nærværende artikels stk. 4, eller med at træffe en
afgørelse om udelukkelse som omhandlet i artikel 139136, stk. 1 eller 32, eller en
afgørelse om at pålægge en økonomisk sanktion som omhandlet i artikel 141138
d) hvor det er relevant, oplysninger om eventuelle særlige foranstaltninger, der er
nødvendige for at sikre, at de fremsendte oplysninger forbliver fortrolige, herunder
foranstaltninger til sikring af bevismateriale med henblik på at beskytte
undersøgelsen eller den nationale retslige procedure.
4. Kommissionen fremsender straks de i stk. 3 omhandlede oplysninger til sine
anvisningsberettigede og de anvisningsberettigede i sine gennemførelsesorganer, alle andre
EU-institutioner, EU-organer, europæiske kontorer og agenturer ved hjælp af den database,
der er omhandlet i stk. 1, for at gøre det muligt for dem at foretage den nødvendige
verificering i forhold til deres igangværende tildelingsprocedurer og gældende retlige
forpligtelser.
Ved udførelsen af denne verificering udøver den ansvarlige anvisningsberettigede sine
beføjelser efter artikel 74 og må ikke gå ud over det, der er fastsat i betingelserne og vilkårene
i tildelingsproceduren og de retlige forpligtelser.
Oplysninger, der vedrører den tidlige opdagelse, og som fremsendes i overensstemmelse med
nærværende artikels stk. 3, må højst opbevares et år. Hvis den ansvarlige
anvisningsberettigede i dette tidsrum anmoder panelet om at fremsætte en henstilling i en sag
om udelukkelse eller økonomiske sanktioner, kan opbevaringstiden forlænges, indtil den
ansvarlige anvisningsberettigede har truffet en afgørelse.
5. Alle personer og enheder, der medvirker i gennemførelsen af budgettet i henhold til
artikel 62, skal af Kommissionen have adgang til oplysningerne om udelukkelsesafgørelser i
medfør af artikel 139136, så de kan verificere, om der er en udelukkelse i systemet, således at
de, hvor dette er relevant og på eget ansvar, kan tage hensyn til disse oplysninger i forbindelse
med tildelingen af kontrakter som led i budgetgennemførelsen.
DA 211 DA
 ny
Medmindre budgettet er blevet overdraget til personer eller enheder som omhandlet i
artikel 62, stk. 1, litra c), håndhæver alle personer og enheder, der er involveret i
budgetgennemførelsen, i henhold til bestemmelserne i artikel 158, stk. 4, sådanne afgørelser
med hensyn til den person eller enhed, der ansøger om, er udvalgt til at modtage eller
modtager EU-midler.
 2018/1046
6. Som led i Kommissionens årlige rapport til Europa-Parlamentet og Rådet i henhold til
artikel 325, stk. 5, i TEUF forelægger Kommissionen aggregerede oplysninger om de
afgørelser, der er truffet af de anvisningsberettigede i medfør af denne forordnings artikel
138135-145142. Rapporten skal også indeholde yderligere oplysninger om afgørelser, der er
truffet af de anvisningsberettigede i henhold til denne forordnings artikel 139, stk. 9136, stk.
6, første afsnit, litra b), og artikel 143140, stk. 2, samt om de anvisningsberettigedes
afgørelser om at fravige henstillingen fra panelet i henhold til denne forordnings artikel
146143, stk. 6, tredje afsnit.
De oplysninger, der er omhandlet i første afsnit, forelægges under behørig hensyntagen til
fortrolighedskrav og må navnlig ikke gøre det muligt at identificere den pågældende person
eller enhed, der er omhandlet i artikel 138135, stk. 2.
Artikel 146143
Panel
1. Et panel indkaldes på anmodning af en anvisningsberettiget i en hvilken som helst
EU-institution eller et hvilket som helst EU-organ, europæisk kontor eller organ eller en
hvilken som helst person, der har fået overdraget gennemførelsen af specifikke aktioner i
FUSP i henhold til afsnit V i TEU.
2. Panelet skal bestå af:
a) en fast, uafhængig formand på højt niveau, der udnævnes af Kommissionen
 ny
b) en fast, uafhængig næstformand på højt niveau, der udnævnes af Kommissionen
og agerer som stedfortræder for formanden
 2018/1046
cb) to faste repræsentanter for Kommissionen som indehaver af systemet for tidlig
opdagelse og udelukkelse, der skal give udtryk for en fælles holdning, og
dc) en repræsentant for den anmodende anvisningsberettigede.
DA 212 DA
Panelet sammensættes, således at der sikres den nødvendige juridiske og tekniske ekspertise.
Panelet bistås af et fast sekretariat, der leveres af Kommissionen, og som sikrer panelets
løbende administration.
3. Formanden vælges blandt tidligere medlemmer af Den Europæiske Unions Domstol,
Revisionsretten eller tidligere tjenestemænd, der som minimum har været generaldirektør i en
anden EU-institution end Kommissionen. Vedkommende vælges på baggrund af personlige
egenskaber og faglige kvalifikationer, omfattende erfaring med juridiske og økonomiske
spørgsmål samt dokumenterede kompetencer, uafhængighed og integritet. Mandatperioden er
på fem år og kan ikke fornyes. Formanden udnævnes til særlig rådgiver som omhandlet i
artikel 5 i ansættelsesvilkårene for de øvrige ansatte i Den Europæiske Union. Formanden
leder alle panelets møder. Formanden varetager sit hverv i uafhængighed. Vedkommende må
ikke have en interessekonflikt mellem hvervet som formand og andre officielle pligter.
4. Panelets forretningsorden vedtages af Kommissionen.
5. Panelet værner om den i artikel 138135, stk. 2, omhandlede pågældende persons eller
enheds ret til at fremsende bemærkninger vedrørende de faktiske omstændigheder eller
forhold, der er omhandlet i artikel 139, stk. 3136, stk. 2, i forbindelse med den foreløbige
juridiske vurdering og inden, det vedtager sine henstillinger. Retten til at fremsætte
bemærkninger kan under særlige omstændigheder udsættes, hvis der er vægtige legitime
grunde til at sikre fortrolighed i forbindelse med en undersøgelse eller en national retslig
procedure, indtil sådanne legitime grunde til at bevare fortroligheden ikke længere består.
6. Henstillingen fra panelet om at udelukke og/eller pålægge en økonomisk sanktion
skal, hvor dette er relevant, indeholde følgende elementer:
a) de faktiske omstændigheder eller forhold omhandlet i artikel 139, stk. 3136,
stk. 2, og den foreløbige juridiske vurdering heraf
b) en vurdering af behovet for at pålægge en økonomisk sanktion og dens
størrelse
c) en vurdering af behovet for at udelukke den i artikel 138135, stk. 2,
omhandlede person eller enhed og i givet fald den foreslåede varighed af en sådan
udelukkelse
d) en vurdering af behovet for at offentliggøre oplysninger om den i artikel
138135, stk. 2, omhandlede person eller enhed, der udelukkes og/eller pålægges en
økonomisk sanktion
e) en vurdering af de afhjælpende foranstaltninger, som den i artikel 138135, stk.
2, omhandlede person eller enhed eventuelt har truffet.
Hvis den ansvarlige anvisningsberettigede påtænker at træffe en strengere afgørelse end den,
som panelet har henstillet, sikrer den ansvarlige anvisningsberettigede, at den pågældende
afgørelse træffes under behørig hensyntagen til retten til at blive hørt og til reglerne om
beskyttelse af personoplysninger.
Såfremt den ansvarlige anvisningsberettigede beslutter at fravige henstillingen fra panelet,
begrunder den over for dette sin beslutning herom.
7. Panelet reviderer sin henstilling i udelukkelsesperioden på anmodning af den
ansvarlige anvisningsberettigede i de tilfælde, der er omhandlet i artikel 139, stk. 11136, stk.
8, eller efter underretning om en endelig dom eller en endelig administrativ afgørelse, der
fastslår udelukkelsesgrundene, hvor en sådan dom eller afgørelse ikke fastsætter
udelukkelsens varighed, jf. artikel 139, stk. 3136, stk. 2, andet afsnit.
DA 213 DA
8. Panelet underretter straks den anmodende anvisningsberettigede om sin reviderede
henstilling, hvorefter den anvisningsberettigede reviderer sin afgørelse.
9. Den Europæiske Unions Domstol har fuld prøvelsesret med hensyn til afgørelser,
hvorved den anvisningsberettigede udelukker en person eller enhed, der er omhandlet i artikel
138135, stk. 2, og/eller pålægger en modtager en økonomisk sanktion, og kan herunder
annullere udelukkelsen, forkorte eller forlænge udelukkelsens varighed og/eller annullere,
reducere eller forhøje den pålagte økonomiske sanktion. Artikel 22, stk. 1, i forordning (EF)
nr. 58/2003 finder ikke anvendelse, hvis den anvisningsberettigedes afgørelse om udelukkelse
eller om at pålægge en økonomisk sanktion træffes på grundlag af en henstilling fra panelet.
 ny
Artikel 147
Kommunikation i forbindelse med procedurer for tidlig opdagelse og udelukkelse
1. Al kommunikation, navnlig meddelelse af afgørelser, breve, dokumenter eller
oplysninger i forbindelse med procedurer for tidlig opdagelse eller udelukkelse, skal ske
skriftligt på papir eller i elektronisk form.
2. Meddelelser om kommunikation, der skaber retsvirkninger eller udløser frister,
indgives på papir pr. rekommanderet post med modtagelsesbevis eller med kurertjeneste med
modtagelsesbevis, via et sikkert elektronisk udvekslingssystem i henhold til artikel 152 eller
pr. e-mail eller ad anden elektronisk vej.
3. Kommunikation skal:
a) hvis den finder sted på papir, anses for at være meddelt, når den er leveret til den
senest tilgængelige postadresse, som modtageren har angivet. Meddelelser pr.
rekommanderet brev med modtagelsesbevis eller pr. kurertjeneste med
modtagelsesbevis anses for at være modtaget enten på den dato, der er registreret af
postvæsenet eller af kurertjenesten, eller efter fristen for afhentning hos postvæsenet,
eller, i mangel af en sådan frist, tre uger efter forsøget på levering, forudsat at
meddelelsen er sendt for anden gang og meddelt elektronisk til den senest
tilgængelige e-mailadresse, som modtageren har angivet.
b) Hvis den finder sted via et sikkert elektronisk udvekslingssystem som omhandlet i
artikel 152, anses den for at være meddelt på den dato og det tidspunkt, hvor den er tilgået
ifølge tidslogfilerne i systemet. Meddelelser, der ikke er blevet tilgået senest 10 dage efter
afsendelsen, anses for at være tilgået.
c) Hvis den finder sted pr. e-mail eller ad anden elektronisk vej, anses den for at være meddelt
på dagen for afsendelsen af e-mailen, forudsat at den sendes til den senest tilgængelige e-
mailadresse, som modtageren har angivet, og at den afsendende part ikke modtager en
afvisningskvittering.
Kan adressaten påvise, at han eller hun af omstændigheder, som vedkommende ikke har
indflydelse på, er blevet forhindret i at få adgang til en kommunikation, begynder
retsvirkningerne af kommunikationen at løbe fra det tidspunkt, hvor adressaten kan påvise, at
han eller hun har fået adgang til dens indhold.
DA 214 DA
 2018/1046
 ny
Artikel 148144
Funktion af databasen for systemet for tidlig opdagelse og udelukkelse
1. Oplysninger, som der er anmodet om fra de enheder, der er omhandlet i artikel
145142, stk. 2, litra d), må kun fremsendes gennem det automatiske informationssystem
oprettet af Kommissionen, der i øjeblikket anvendes til indberetning af svig og
uregelmæssigheder ("systemet til indberetning af uregelmæssigheder"), i overensstemmelse
med de sektorspecifikke regler.
2. Der skal ved anvendelse af oplysninger, der modtages gennem systemet til
indberetning af uregelmæssigheder, tages hensyn til status for den nationale procedure, der
fandtes på det tidspunkt, hvor oplysningerne blev indgivet. Den medlemsstat, der har indgivet
de pågældende oplysninger gennem systemet til indberetning af uregelmæssigheder, skal
høres inden sådan anvendelse.
Artikel 149145
Undtagelser, der gælder for Det Fælles Forskningscenter
Artikel 138135-148144 finder ikke anvendelse på JRC.
AFDELING 3
IT-SYSTEMER OG E-FORVALTNING
Artikel 150146
Elektronisk forvaltning af transaktioner
1. Hvis indtægts- og udgiftstransaktioner eller udveksling af dokumenter forvaltes ved
hjælp af IT-systemer, kan dokumenter underskrives elektronisk, som autentificerer
underskriveren. Sådanne IT-systemer skal indeholde en fuldstændig og ajourført beskrivelse
af systemet med en fastlæggelse af alle datafelters indhold, en beskrivelse af, hvordan
systemet behandler hver enkelt transaktion, og en detaljeret redegørelse for, hvordan IT-
systemet sikrer, at der findes et fuldstændigt revisionsspor for hver enkelt transaktion.
 Elektronisk information kan være underlagt digitale kontroller og revisioner som
omhandlet i artikel 36, stk. 9. 
2. Efter de pågældende EU-institutioners og medlemsstaters forudgående aftale kan
enhver fremsendelse af dokumenter mellem dem foretages ad elektronisk vej.
Artikel 151147
E-forvaltning
1. EU-institutioner, forvaltningsorganerne og de i artikel 70 og 71 omhandlede EU-
organer indfører og anvender ensartede standarder for elektronisk udveksling af oplysninger
med deltagere. De udarbejder og gennemfører navnlig i videst mulig udstrækning løsninger
for indgivelse, lagring og behandling af oplysninger indgivet som led i tildelingsprocedurer
DA 215 DA
og etablerer med henblik herpå et fælles "område for udveksling af elektroniske oplysninger"
for deltagere. Kommissionen aflægger regelmæssigt rapport til Europa-Parlamentet og Rådet
om de fremskridt, der er gjort i denne henseende.
2. Alle officielle udvekslinger af oplysninger mellem medlemsstater og Kommissionen
skal ved delt forvaltning finde sted som omtalt i de sektorspecifikke regler. Disse regler skal
foreskrive interoperabilitet af de oplysninger, der indsamles eller modtages, og som
fremsendes som led i budgetforvaltningen.
Artikel 152148
Elektroniske udvekslingssystemer
1. Al udveksling med modtagere  og deltagere , herunder indgåelsen af retlige
forpligtelser og alle ændringer af disse, kan ske gennem elektroniske systemer.
2. Elektroniske udvekslingssystemer skal opfylde følgende betingelser:
a) det er kun bemyndigede personer, som kan få adgang til systemet og til de
dokumenter, der fremsendes gennem det
b) det er kun bemyndigede personer, der kan underskrive eller fremsende et
dokument elektronisk gennem systemet
c) bemyndigede personer identificeres gennem systemet på veletablerede måder
d) tidspunktet og datoen for den elektroniske transaktion fastsættes præcist
e) dokumenternes integritet bevares
f) dokumenternes tilgængelighed bevares
g) dokumenternes fortrolighed bevares, hvor det er relevant
h) personoplysninger beskyttes i overensstemmelse med forordning (EU)
2018/1725(EF) nr. 45/2001.
 ny
3. Den ansvarlige anvisningsberettigede kan også anvende det elektroniske
udvekslingssystem til at kommunikere med deltagere, modtagere eller andre personer eller
enheder, der er omhandlet i artikel 138, stk. 2:
a) om deres optagelse i databasen for systemet for tidlig opdagelse og udelukkelse i de
tilfælde, der er omhandlet i artikel 138, stk. 1, litra a)
b) indholdet af kontradiktoriske breve og andre oplysninger eller anmodninger udstedt af
det panel, der er omhandlet i artikel 146, med henblik på at beskytte de rettigheder, der er
omhandlet i artikel 146, stk. 5, samt som led i udøvelsen af beføjelserne i henhold til denne
forordning
c) indholdet af den ansvarlige anvisningsberettigedes afgørelser og andre oplysninger
eller anmodninger som led i udøvelsen af de beføjelser, der er omhandlet i denne forordnings
artikel 138-148.
DA 216 DA
 2018/1046 (tilpasset)
43. Med hensyn til oplysninger, som sendes eller modtages gennem et sådant system, gælder
der en retlig formodning om oplysningernes integritet og nøjagtigheden af den dato og det
tidspunkt for afsendelse eller modtagelse af oplysningerne, som systemet angiver.
Et dokument, som sendes eller meddeles gennem et sådant system, anses for ækvivalent med
papirudgaven af samme dokument, kan godtages som bevismateriale under retssager og
betragtes som en original, og der gælder en retlig formodning om dets ægthed og integritet,
forudsat at dokumentet ikke indeholder dynamiske elementer, der automatisk kan ændre det.
De elektroniske underskrifter, der er omhandlet i stk. 2, litra b), har samme retsvirkning som
håndskrevne underskrifter.
Artikel 153149
Indgivelse af ansøgningsdokumenter
1. Reglerne for indgivelse af ansøgningsdokumenter fastlægges af den ansvarlige
anvisningsberettigede, som kan vælge, at indgivelsen foretages på én bestemt måde.
Det valgte kommunikationsmiddel skal gøre det muligt at sikre, at der bliver tale om reel
konkurrence, og at følgende betingelser er opfyldt:
a) hver indgivelse indeholder alle de oplysninger, der er nødvendige for at
vurdere den
b) dataintegriteten sikres
c) ansøgningsdokumenternes fortrolighed bevares
d) personoplysninger beskyttes i overensstemmelse med forordning (EU)
2018/1725(EF) nr. 45/2001.
2. Kommissionen sikrer ved hjælp af egnede midler og i overensstemmelse med artikel
151147, stk. 1, at deltagere kan indgive ansøgningsdokumenter og eventuelle bilag i et
elektronisk format. Ethvert elektronisk kommunikationssystem, der anvendes til at støtte
kommunikations og udvekslinger af oplysninger, skal være ikkediskriminerende, almindeligt
tilgængeligt og funktionelt kompatibelt med almindeligt anvendte informations- og
kommunikationsteknologiske produkter og må ikke begrænse deltagernes adgang til
tildelingsproceduren.
Kommissionen aflægger regelmæssigt rapport til Europa-Parlamentet og Rådet om de
fremskridt, der er gjort med anvendelsen af dette stykke.
3. Systemerne for elektronisk modtagelse af ansøgningsdokumenter skal ved tekniske
midler og passende procedurer garantere, at:
a) deltageren kan autentificeres med sikkerhed
b) det nøjagtige tidspunkt og den nøjagtige dato for modtagelse af
ansøgningsdokumenter kan fastslås præcist
c) kun bemyndigede personer har adgang til de oplysninger, som er fremsendt, og
kan fastsætte eller ændre datoer for åbning af ansøgningsdokumenterne
DA 217 DA
d) kun bemyndigede personer på de forskellige stadier af tildelingsproceduren
kan få adgang til alle indgivne oplysninger og kan give adgang til disse oplysninger,
alt efter hvad der er nødvendigt for proceduren
e) det i rimelig grad sikres, at ethvert forsøg på overtrædelse af betingelserne i
litra a)-d) kan spores.
Første afsnit finder ikke anvendelse på kontrakter under de tærskler, der er omhandlet i artikel
179175, stk. 1.
4. Når den ansvarlige anvisningsberettigede tillader indgivelse af ansøgningsdokumenter
ad elektronisk vej, anses de elektroniske dokumenter, som indgives ved hjælp af sådanne
systemer, for at være originaler.
5. Foretages indgivelsen pr. brev, kan deltagerne vælge at indgive
ansøgningsdokumenter:
a) pr. post eller med kurertjeneste, i hvilket tilfælde det er postvæsenets stempel
eller datoen for beviset  for aflevering , der er afgørende
b) ved personlig aflevering til den ansvarlige anvisningsberettigedes lokaler af
deltageren selv eller af dennes befuldmægtigede, i hvilket tilfælde det er kvittering
 for modtagelsen , der er afgørende.
 ny
For kontrakter, der tildeles af Unionens delegationer eller udelukkende indgås i EU-
delegationernes interesse i tredjelande, kan den ordregivende myndighed begrænse
indgivelsen pr. brev til et af de ovenfor anførte midler.
 2018/1046
6. Ved at indgive ansøgningsdokumenter accepterer deltagerne, at resultatet af
proceduren meddeles ad elektronisk vej.
 ny
7. Deltagere eller modtagere eller andre personer eller enheder, der er omfattet af
artikel 138, stk. 2, accepterer at modtage meddelelser ifølge betingelserne for den specifikke
retlige forpligtelse eller koncessionskontrakten, herunder enhver meddelelse om anvendelsen
af enhver af de foranstaltninger, der er omhandlet i artikel 138, stk. 1. Berøres personer eller
enheder, der er omhandlet i artikel 138, stk. 2, litra b), er ansøgeren ansvarlig for at meddele
den ordregivende myndighed den pågældende enheds adresse.
Medmindre udvekslingen finder sted via det elektroniske udvekslingssystem, der er
omhandlet i artikel 152, gælder det, at hvis personen eller enheden er blevet underrettet
elektronisk via den i ansøgningen angivne adresse, og der ikke foreligger en udtrykkelig
anerkendelse af modtagelsen af den elektroniske meddelelse, antages det, at personen eller
enheden er blevet sat i stand til at få kendskab til indholdet af udvekslingen og den betragtes
derfor som meddelt.
DA 218 DA
 2018/1046
 ny
87. Denne artikels sStk. 1-6  7  finder ikke anvendelse på udvælgelse af personer eller
enheder, der gennemfører EU-midler i henhold til artikel 62, stk. 1, første afsnit, litra c).
KAPITEL 3
REGLER VEDRØRENDE DIREKTE FORVALTNING
Artikel 154150
Evalueringsudvalg
1. Ansøgningsdokumenter skal evalueres af et evalueringsudvalg.
2. Den ansvarlige anvisningsberettigede udpeger evalueringsudvalget.
Evalueringsudvalget består af mindst tre personer.
3. Medlemmerne af det evalueringsudvalg, der evaluerer ansøgninger om tilskud  ,
ansøgninger om en ikkefinansiel donation  eller tilbud, skal repræsentere mindst to
organisatoriske enheder i EU-institutioner eller EU-organer, som er omhandlet i artikel 68,
 69,  70 og 71, som ikke er indbyrdes hierarkisk forbundet, og hvoraf mindst én ikke
hører ind under den ansvarlige anvisningsberettigede. Hvor repræsentationer og lokale
enheder uden for Unionen, såsom EU-delegationer, kontorer eller afdelinger i tredjelande,
samt i EU-organer, der er omhandlet i artikel 68,  69,  70 og 71, ikke har særskilte
enheder, finder kravet om organisatoriske afdelinger, der ikke er indbyrdes hierarkisk
forbundne, ikke anvendelse.
Evalueringsudvalget kan bistås af eksperter i henhold til en afgørelse fra den ansvarlige
anvisningsberettigede.
Medlemmer af evalueringsudvalget kan være eksterne eksperter, hvis basisretsakten giver
mulighed for dette.
4. Medlemmerne af det evalueringsudvalg, der evaluerer ansøgninger i en konkurrence
om priser, kan være de personer, der er omhandlet i stk. 3, første afsnit, eller eksterne
eksperter.
5. Evalueringsudvalgets medlemmer og de eksterne eksperter skal opfylde artikel 61.
Artikel 155151
Præcisering og korrektion af ansøgningsdokumenter
Den ansvarlige anvisningsberettigede kan korrigere åbenlyse skrivefejl i
ansøgningsdokumenter efter at have indhentet deltagerens bekræftelse af den påtænkte
korrektion.
Hvis deltageren ikke indgiver dokumentation eller afgiver erklæringer, opfordrer
evalueringsudvalget eller i givet fald den ansvarlige anvisningsberettigede deltageren til at
fremskaffe de manglende oplysninger eller præcisere bilagene, bortset fra i behørigt
begrundede tilfælde.
DA 219 DA
Sådanne oplysninger, præciseringer eller bekræftelser må ikke i væsentlig grad ændre
ansøgningsdokumenterne.
Artikel 156152
Garantier
1. Den ansvarlige anvisningsberettigede kan, med undtagelse af kontrakter og tilskud,
hvis værdi ikke overstiger 60 000 EUR, hvis det er forholdsmæssigt og med forbehold af den
ansvarlige anvisningsberettigedes egen risikoanalyse, kræve, at der stilles en garanti:
a) af kontrahenter eller tilskudsmodtagere for at begrænse de økonomiske risici,
der er forbundet med en betaling af forfinansiering ("garanti for forfinansiering")
b) af kontrahenter for at sikre, at væsentlige kontraktmæssige forpligtelser
overholdes, når der er tale om bygge- og anlægsarbejder, varer eller komplekse
tjenesteydelser ("opfyldelsesgaranti")
c) af kontrahenter for at sikre, at kontrakten opfyldes fuldt ud i løbet af
kontraktperioden ("sikkerhed for korrekt opfyldelse").
JRC er fritaget for at stille garantier.
I stedet for at anmode om en garanti for forfinansiering kan den ansvarlige
anvisningsberettigede for tilskuds vedkommende beslutte at opdele betalingen i flere trancher.
2. Den ansvarlige anvisningsberettigede skal beslutte, om garantien skal angives i euro
eller i den valuta, der angives i kontrakten eller tilskudsaftalen.
3. Garantien udstedes af en bank eller af en godkendt finansiel institution, som den
ansvarlige anvisningsberettigede accepterer.
Efter kontrahentens eller tilskudsmodtagerens anmodning og med den ansvarlige
anvisningsberettigedes accept
a) kan de i stk. 1, første afsnit, litra a), b) og c), omhandlede garantier erstattes af
en selvskyldnerkaution stillet af kontrahenten eller tilskudsmodtageren og en
tredjemand
b) kan den garanti, der er omhandlet i stk. 1, første afsnit, litra a), erstattes af en
garanti med uigenkaldelig og ubetinget solidarisk hæftelse stillet af de
tilskudsmodtagere, der er part i samme tilskudsaftale.
4. Garantien skal sikre, at banken, den finansielle institution eller tredjemand kautionerer
uigenkaldeligt som selvskyldner eller hæfter umiddelbart for kontrahentens eller
tilskudsmodtagerens forpligtelser.
5. Opdager den ansvarlige anvisningsberettigede i løbet af gennemførelsen af kontrakten
eller tilskudsaftalen, at en garant ikke eller ikke længere er bemyndiget til at udstede garantier
i overensstemmelse med den relevante nationale ret, pålægger den anvisningsberettigede
kontrahenten eller tilskudsmodtageren at erstatte den garanti, som blev udstedt af garanten.
Artikel 157153
Garanti for forfinansiering
1. En garanti for forfinansiering skal være på et beløb, der ikke overstiger
forfinansieringsbeløbet og skal være gyldig i en periode, der er tilstrækkelig lang til, at
garantien kan aktiveres.
DA 220 DA
2. Garantien for forfinansiering frigives i takt med, at forfinansieringen afvikles ved
modregning i mellemliggende betalinger eller betaling af saldoen til kontrahenten eller
tilskudsmodtageren i overensstemmelse med vilkårene i kontrakten eller betingelserne i
tilskudsaftalen.
AFSNIT VI
INDIREKTE FORVALTNING
Artikel 158154
Indirekte forvaltning
1. Udvælgelsen af personer og enheder, der overdrages ansvaret for gennemførelse af
EU-midler eller budgetgarantier i henhold til artikel 62, stk. 1, første afsnit, litra c), skal være
gennemsigtig, berettiget i forhold til foranstaltningens art og må ikke give anledning til en
interessekonflikt. For enheder, der er omhandlet i artikel 62, stk. 1, første afsnit, litra c), nr.
ii), v), vi) og vii), skal der ved udvælgelsen også tages behørigt hensyn til deres finansielle og
operationelle kapacitet.
Hvis personen eller enheden er udpeget i en basisretsakt, skal finansieringsoversigten, der er
foreskrevet i artikel 35, indeholde en begrundelse for valget af den pågældende person eller
enhed.
Foretages gennemførelsen af et netværk, der indebærer, at mindst ét organ eller én enhed
udpeges pr. berørt medlemsstat eller land, skal organet eller enheden udpeges af pågældende
medlemsstat eller land i overensstemmelse med basisretsakten. I alle andre tilfælde udpeger
Kommissionen sådanne organer eller enheder efter aftale med de berørte medlemsstater eller
lande.
 ny
Hvis udvælgelsen sker på grundlag af en indkaldelse af interessetilkendegivelser, foretages
den i overensstemmelse med principperne om ligebehandling og ikkeforskelsbehandling,
uden at dette berører kravene i dette stykke.
 2018/1046 (tilpasset)
 ny
2. Personer og enheder, der overdrages ansvaret for gennemførelse af EU-midler eller
budgetgarantier i henhold til artikel 62, stk. 1, første afsnit, litra c), skal overholde
principperne om forsvarlig økonomisk forvaltning, gennemsigtighed, ikkeforskelsbehandling
og synligheden af Unionens indsats. Når Kommissionen opretter finansielle
partnerskabsrammeaftaler i overensstemmelse med artikel 130, skal disse principper beskrives
nærmere i aftalerne.
3. Forud for undertegnelsen af bidragsaftaler, finansieringsaftaler eller aftaler om kaution
skal Kommissionen sikre, at Unionens finansielle interesser beskyttes på et niveau, som
svarer til det beskyttelsesniveau, der er foreskrevet, når Kommissionen gennemfører budgettet
i overensstemmelse med artikel 62, stk. 1, første afsnit, litra a). Kommissionen sikrer dette
ved at foretage en vurdering af systemer, regler og procedurer hos de personer og enheder, der
DA 221 DA
gennemfører EU-midler, hvis Kommissionen påtænker at benytte sig af sådanne systemer,
regler og procedurer til foranstaltningens gennemførelse, eller ved at træffe egnede
tilsynsforanstaltninger i overensstemmelse med stk. 5.
4. Kommissionen skal i overensstemmelse med proportionalitetsprincippet og under
behørig hensyntagen til foranstaltningens art og de finansielle risici vurdere, hvorvidt de
personer og enheder, der gennemfører EU-midler i henhold til artikel 62, stk. 1, første afsnit,
litra c):
a) indfører og sikrer driften af et effektivt system til intern kontrol, som er baseret
på bedste internationale praksis  , herunder en tilstrækkelig styring af risiciene, 
og navnlig åbner mulighed for at forebygge, opdage og korrigere uregelmæssigheder
og svig;  det oprettede system til intern kontrol kan, hvis dette er relevant, baseres
på digital kontrol 
b) anvender et regnskabssystem, der rettidigt kan frembringe nøjagtige,
fuldstændige og pålidelige oplysninger
c) er genstand for uafhængig ekstern revision, der udføres i overensstemmelse
med internationalt anerkendte revisionsstandarder af en revisionstjeneste, der
funktionelt er uafhængig af den pågældende person eller enhed
d) anvender hensigtsmæssige regler og procedurer for tilvejebringelse af
finansiering til tredjeparter, herunder gennemsigtige, ikkediskriminerende, effektive
og virkningsfulde procedurer for efterprøvelse, regler for inddrivelse af uretmæssigt
udbetalte midler og regler for udelukkelse af adgang til finansiering
e) offentliggør passende oplysninger om deres modtagere, som svarer til dem, der
er fastsat efter artikel 38
f) sikrer en beskyttelse af personoplysninger, som svarer til det niveau, der er
omhandlet i artikel 5.
Derudover kan Kommissionen efter aftale med de pågældende personer eller enheder vurdere
andre regler og procedurer, såsom personernes eller enhedernes sædvanlige praksis for
beregning af administrationsomkostninger  administrationsomkostninger . Ud fra
resultaterne af denne vurdering kan Kommissionen beslutte at basere sig på disse regler og
procedurer.
Personer eller enheder, der er blevet vurderet i overensstemmelse med første og andet afsnit,
skal hurtigst muligt underrette Kommissionen, hvis deres systemer, regler eller procedurer
ændres væsentligt på en måde, som kan påvirke pålideligheden af Kommissionens vurdering.
5. Opfylder de pågældende personer eller enheder kun delvis stk. 4, træffer Kommissionen
passende tilsynsforanstaltninger, som sikrer beskyttelsen af Unionens finansielle interesser.
Sådanne foranstaltninger fastsættes nærmere i de relevante aftaler. Oplysninger om sådanne
eventuelle foranstaltninger stilles til rådighed for Europa-Parlamentet og Rådet på deres
anmodning.
 ny
6. Når EU-bidraget anvendes til at godtgøre udgifter i forbindelse med
multidonorforanstaltninger, består proceduren i stk. 4 i at verificere, at enheden har anvendt et
beløb svarende til det, der er udbetalt af Kommissionen til den pågældende foranstaltning, i
DA 222 DA
overensstemmelse med de betingelser, som er fastlagt i den relevante tilskuds-, bidrags- eller
finansieringsaftale.
 2018/1046 (tilpasset)
 ny
76. Kommissionen kan beslutte  må  ikke at kræve en forudgående vurdering som
omhandlet i stk. 3 og 4:
a) for EU-organer, der er omhandlet i artikel 70 og 71, og for organer eller
personer omhandlet i artikel 62, stk. 1, første afsnit, litra c), nr. viii), der har vedtaget
finansielle bestemmelser med Kommissionens forudgående samtykke
bc) for de procedurer, som specifikt er pålagt af Kommissionen, herunder dens
egne, og procedurer, der er specificeret i basisretsakter  , eller hvis regler og
procedurer følger de af Kommissionen pålagte regler og procedurer ;.
 Kommissionen kan beslutte ikke at kræve en forudgående vurdering som omhandlet i stk.
3 og 4: 
cb) for tredjelande eller de organer, som disse udpeger, såfremt Kommissionen bevarer
ansvaret for de finansielle forvaltningsopgaver, som garanterer en tilstrækkelig beskyttelse af
Unionens finansielle interesser, eller
 ny
d) for medlemsstatsorganisationer, der har fået overdraget gennemførelsen af EU-
midler i henhold til artikel 62, stk. 1, litra b), for hvilke Kommissionen har bekræftet,
at programmets forvaltnings- og kontrolsystem fungerer.
 2018/1046 (tilpasset)
 ny
87. Når de personer eller enheder, der er omhandlet i artikel 62, stk. 1, første afsnit, litra
c), har fået deres systemer, regler eller procedurer vurderet som egnede, kan Unionens bidrag
til disse personer eller enheder gennemføres i overensstemmelse med dette afsnit. Deltager
disse personer eller enheder i en indkaldelse af forslag, skal de overholde bestemmelserne i
indkaldelsen af forslag i afsnit VIII. Den anvisningsberettigede kan i så fald beslutte at
undertegne en bidrags- eller en finansieringsaftale i stedet for en tilskudsaftale.
Artikel 159155
Gennemførelse af EU-midler og budgetgarantier
1. Personer og enheder, der gennemfører EU-midler eller budgetgarantier, skal forelægge
Kommissionen følgende:
a) en rapport om gennemførelsen af EU-midler eller budgetgarantier, herunder
opfyldelsen af de betingelser eller opnåelsen af de resultater, der er omhandlet i
artikel 126125, stk. 1, første afsnit, litra a)
DA 223 DA
b) deres regnskaber for de afholdte udgifter, når bidraget anvendes til at godtgøre
udgifter
c) en forvaltningserklæring, hvori det bekræftes for så vidt angår de oplysninger,
der er omhandlet i litra a) og i givet fald i litra b), at:
i) oplysningerne er korrekt udformet, fuldstændige og nøjagtige
ii) EU-midlerne er anvendt til deres tilsigtede formål som fastlagt i
bidragsaftalerne, finansieringsaftalerne eller aftalerne om kaution eller i givet
fald i de relevante sektorspecifikke regler
iii) de indførte kontrolsystemer giver den nødvendige garanti for de
underliggende transaktioners lovlighed og formelle rigtighed
d) en oversigt over de endelige revisionsberetninger og de udførte kontroller,
herunder en analyse af arten og omfanget af fejl og svagheder, der er konstateret i
systemerne, samt de korrigerende foranstaltninger, der er truffet eller planlagt.
Hvis gensidig tillid til revisioner som omhandlet i artikel 128127 finder sted, skal oversigten
omhandlet i dette stykkes første afsnit, litra d), indeholde al relevant revisionsdokumentation,
som der skal være tillid til.
For foranstaltninger, som afsluttes inden udgangen af det pågældende regnskabsår, kan den
endelige rapport erstatte den forvaltningserklæring, der er omhandlet i første afsnit, litra c),
forudsat at den fremsendes inden den 15. februar i det følgende regnskabsår.
Dokumenterne omhandlet i første afsnit ledsages af en udtalelse fra et uafhængigt
revisionsorgan udarbejdet i overensstemmelse med de internationalt anerkendte
revisionsstandarder. Udtalelsen skal fastslå, hvorvidt de indførte kontrolsystemer fungerer
ordentligt og omkostningseffektivte, og hvorvidt de underliggende transaktioner er lovlige og
formelt korrekte. Det skal også fremgå af udtalelsen, hvorvidt revisionsarbejdet rejser tvivl
om de tilsikringer, der er gjort i forvaltningserklæringen omhandlet i første afsnit, litra c).
Foreligger der ikke en sådan udtalelse, kan den anvisningsberettigede søge at opnå et
tilsvarende sikkerhedsniveau gennem andre uafhængige midler.
De dokumenter, der er omhandlet i første afsnit, fremsendes til Kommissionen senest den 15.
februar i det følgende regnskabsår. Den udtalelse, der er omhandlet i tredje afsnit, fremsendes
til Kommissionen senest den 15. marts det pågældende år.
De i dette stykke omhandlede forpligtelser berører ikke aftaler indgået med EIB, EIF,
medlemsstatsorganisationer, internationale organisationer og tredjelande. Hvad
forvaltningserklæringen angår, skal sådanne aftaler mindst indeholde en forpligtelse for disse
enheder til hvert at tilsende Kommissionen en erklæring om, at EU-midler i løbet af det
pågældende regnskabsår er blevet anvendt og dokumenteret i overensstemmelse med artikel
158154, stk. 3 og 4, og de forpligtelser, der er fastlagt i sådanne aftaler. En sådan erklæring
kan medtages i den endelige rapport, hvis den gennemførte foranstaltning er begrænset til 18
måneder.
2.  En person eller en enhed som omhandlet i artikel 62, stk. 1, første afsnit, litra c),
som  Når personer og enheder gennemfører EU-midler,
a) skal de overholde den relevante EU-ret og vedtagne internationale standarder
og EU-standarder og må derfor ikke støtte foranstaltninger, der bidrager til
hvidvaskning af penge, finansiering af terrorisme, skatteundgåelse, skattesvig eller
skatteunddragelse  , i overensstemmelse med gældende EU-ret samt internationale
standarder og EU-standarder 
DA 224 DA
b) må de, når de gennemfører finansielle instrumenter og budgetgarantier i
overensstemmelse med afsnit X, ikke indgå nye eller fornyede transaktioner med
enheder, der er registreret eller etableret i jurisdiktioner, som er listeopført i henhold
til Unionens relevante politik om ikkesamarbejdsvillige jurisdiktioner, eller som er
identificeret som højrisikotredjelande i henhold til artikel 9, stk. 2, i direktiv (EU)
2015/849, eller som ikke effektivt overholder Unionens eller internationalt aftalte
skattestandarder om gennemsigtighed og udveksling af oplysninger.
Enheder må kun fravige første afsnit, litra b), hvis foranstaltningen fysisk gennemføres i en af
disse jurisdiktioner og ikke viser tegn på, at den pågældende transaktion falder ind under
nogen af de kategorier, der er anført i første afsnit, litra a).
Når eEnheder, der gennemfører finansielle instrumenter og budgetgarantier i
overensstemmelse med afsnit X, indgår aftaler med finansielle formidlere, skal de indarbejde
kravene i dette stykke i de pågældende aftaler og anmode de finansielle formidlere om at
aflægge rapport om opfyldelsen af dem.  sikrer, at: 
 ny
(a) tredjeparter, som de direkte yder støtte til over budgettet, opfylder bestemmelserne i
første afsnit, litra a) og b)
(b) der for andre tredjeparter er indført regler, procedurer og afhjælpende
foranstaltninger, der vurderes som egnede i overensstemmelse med artikel 158,
stk. 4, særlig litra a), for at sikre, at disse tredjeparter modtager støtte fra budgettet
under forudsætning af, at Unionens eller tilsvarende internationale standarder, hvad
angår hvidvask af penge, finansiering af terrorisme, skatteundgåelse, skattesvig eller
skatteunddragelse, overholdes.
 ny
Når enheder, der gennemfører finansielle instrumenter og budgetgarantier i overensstemmelse
med afsnit X, indgår aftaler med finansielle formidlere, anmoder de de finansielle formidlere
om at aflægge rapport om overholdelsen af kravene i dette stykke.
 2018/1046
3. Når personer og enheder gennemfører finansielle instrumenter og budgetgarantier i
overensstemmelse med afsnit X, skal de anvende principperne og standarderne i EU-retten
om forebyggende foranstaltninger mod anvendelse af det finansielle system til hvidvask af
penge eller finansiering af terrorisme, navnlig Europa-Parlamentets og Rådets forordning
(EU) 2015/84787
og direktiv (EU) 2015/849. De skal gøre finansiering i henhold til
nærværende forordning betinget af videregivelse af oplysninger om reelt ejerskab i henhold til
87
Europa-Parlamentets og Rådets forordning (EU) 2015/847 af 20. maj 2015 om oplysninger, der skal
medsendes ved pengeoverførsler, og om ophævelse af forordning (EF) nr. 1781/2006 (EUT L 141 af
5.6.2015, s. 1).
DA 225 DA
direktiv (EU) 2015/849 og offentliggøre oplysninger om rapportering per land som omhandlet
i artikel 89, stk. 1, i Europa-Parlamentets og Rådets direktiv 2013/36/EU88
.
4. Kommissionen skal verificere, at EU-midler eller budgetgarantier er blevet anvendt i
overensstemmelse med de betingelser, der er fastsat i de relevante aftaler. Godtgøres
personens eller enhedens omkostninger ud fra metoden med forenklede omkostninger i
overensstemmelse med artikel 126125, stk. 1, første afsnit, litra c), d) og e), finder artikel
185181, stk. 1-5, og artikel 186182-189185 tilsvarende anvendelse. Er EU-midler eller
budgetgarantier blevet anvendt i strid med de forpligtelser, der er fastsat i de relevante aftaler,
finder artikel 133131 anvendelse.
 ny
5. Artikel 36, stk. 6, litra a) og b), finder anvendelse på personer eller enheder, der
gennemfører EU-midler i henhold til artikel 62, stk. 1, første afsnit, litra c), men kun for så
vidt angår deres direkte modtagere og disse modtageres reelle ejere, i det omfang oplysninger
om reelle ejere indsamles i overensstemmelse med deres regler og procedurer.
6. Kravene i artikel 38, stk. 6, finder anvendelse på personer eller enheder, der
gennemfører EU-midler i henhold til artikel 62, stk. 1, første afsnit, litra c), hvis den
finansielle støtte, der ydes direkte af personer eller enheder til tredjeparter, beløber sig til
mere end 500 000 EUR.
 2018/1046
 ny
75. Når EU-bidraget anvendes til at godtgøre udgifter i forbindelse med
multidonorforanstaltninger, består proceduren i stk. 4 i at verificere, at enheden har anvendt et
beløb svarende til det, der er udbetalt af Kommissionen til den pågældende foranstaltning, i
overensstemmelse med de betingelser, som er fastlagt i den relevante tilskuds-, bidrags- eller
finansieringsaftale.
86. Bidragsaftaler, finansieringsaftaler og aftaler om kaution skal indeholde en klar
fastlæggelse af ansvarsområder og forpligtelser for den person eller enhed, der gennemfører
EU-midler, herunder forpligtelserne i artikel 130129 og betingelserne for betaling af bidraget.
Sådanne aftaler skal i givet fald også fastlægge det vederlag, der i fællesskab er aftalt, som
skal svare til de betingelser, hvorunder foranstaltningerne gennemføres, under behørig
hensyntagen til krisesituationer og skrøbelige situationer og, når det er relevant, være
resultatbaseret. Disse aftaler skal også indeholde regler om rapportering til Kommissionen
om, hvordan opgaverne udføres, de forventede resultater, herunder indikatorer til måling af
præstation, og en forpligtelse for personer eller enheder, der gennemfører EU-midler  eller
budgetgarantier , til straks at underrette Kommissionen om tilfælde af opdaget
 fastslået  svig og opdagede uregelmæssigheder samt en opfølgning herpå  tillige med
eventuelle oplysninger om formodede tilfælde af svig, korruption eller enhver anden ulovlig
aktivitet, der berører Unionens finansielle interesser .
88
Europa-Parlamentets og Rådets direktiv 2013/36/EU af 26. juni 2013 om adgang til at udøve
virksomhed som kreditinstitut og om tilsyn med kreditinstitutter, om ændring af direktiv 2002/87/EF og
om ophævelse af direktiv 2006/48/EF og 2006/49/EF (EUT L 176 af 27.6.2013, s. 338).
DA 226 DA
97. Alle bidragsaftaler, finansieringsaftaler og aftaler om kaution stilles til rådighed for
Europa-Parlamentet og Rådet på deres anmodning.
108. Nærværende artikel finder ikke anvendelse på Unionens bidrag til EU-organer, der er
underlagt en særskilt dechargeprocedure i henhold til artikel 70 og 71, undtagen eventuelle ad
hoc-bidragsaftaler.
Artikel 160156
Indirekte forvaltning med internationale organisationer
1. Kommissionen kan i overensstemmelse med artikel 62, stk. 1, første afsnit, litra c), nr.
ii), gennemføre budgettet indirekte med internationale offentligretlige organisationer, der er
oprettet ved internationale aftaler ("internationale organisationer"), og med særagenturer, som
sådanne organisationer har oprettet. Sådanne aftaler skal fremsendes til Kommissionen som
led i den vurdering, som Kommissionen foretager i overensstemmelse med artikel 158154,
stk. 3.
2. Følgende organisationer sidestilles med internationale organisationer:
a) Den Internationale Røde Kors Komité
b) Det Internationale Forbund af Røde Kors- og Røde Halvmåne-selskaber.
3. Kommissionen kan træffe en behørigt begrundet afgørelse om sidestilling af en
nonprofitorganisation med en international organisation, forudsat at organisationen opfylder
følgende betingelser:
a) den har status som juridisk person og selvstændige styreorganer
b) den er oprettet med henblik på at udføre specifikke opgaver af generel
international interesse
c) mindst seks medlemsstater er medlem af den pågældende
nonprofitorganisation
d) den har tilstrækkelige finansielle garantier
de) den arbejder med udgangspunkt i en permanent struktur og i overensstemmelse
med systemer, regler og procedurer, der kan vurderes i overensstemmelse med artikel
158154, stk. 3.
 ny
Enheden skal have fået stillet tilstrækkelige finansielle garantier under behørig hensyntagen
til det EU-bidrag, den har fået overdraget.
 2018/1046 (tilpasset)
 ny
4. Gennemfører internationale organisationer midler ved indirekte forvaltning, finder de
aftaler om verificering, der er indgået med disse, anvendelse.
DA 227 DA
Artikel 161157
Indirekte forvaltning med medlemsstatsorganisationer
1. Kommissionen kan i overensstemmelse med artikel 62, stk. 1, første afsnit, litra c), nr.
v) og vi), gennemføre budgettet indirekte med medlemsstatsorganisationer.
2. Hvis Kommissionen gennemfører budgettet indirekte med
medlemsstatsorganisationer, baserer den sig på disse organisationers systemer, regler og
procedurer, der er blevet vurderet i overensstemmelse med artikel 158154, stk.  2,  3 og 4.
3. Finansielle partnerskabsrammeaftaler, der indgås med medlemsstatsorganisationer i
overensstemmelse med artikel 132130, skal nærmere angive omfanget af og retningslinjerne
for den gensidige tillid til medlemsstatsorganisationers systemer, regler og procedurer og kan
indeholde specifikke bestemmelser om gensidig tillid til vurderinger og revisioner som
omhandlet i artikel 127126 og 128127.
Artikel 162158
Indirekte forvaltning med tredjelande
1. Kommissionen kan gennemføre budgettet indirekte med et tredjeland eller de organer,
som er udpeget af det land, jf. artikel 62, stk. 1, første afsnit, litra c), nr. i), ved at indgå en
finansieringsaftale med en beskrivelse af Unionens indsats i tredjelandet og fastlæggelse af
gennemførelsesmetoden af hver del af foranstaltningen.
2. For den del af foranstaltningen, der gennemføres indirekte med tredjelandet eller de
organer, som det har udpeget, skal finansieringsaftalen foruden de elementer, der er
omhandlet i artikel 159, stk. 8155, stk. 5, klart definere tredjelandets og Kommissionens roller
og ansvarsområder i forbindelse med gennemførelsen af midlerne. Finansieringsaftalen skal
også fastlægge de regler og procedurer, som tredjelandet skal anvende ved gennemførelsen af
EU-midler.
Artikel 163159
Blandingsoperationer
1. Blandingsoperationer forvaltes enten af Kommissionen eller af de personer eller
enheder, der gennemfører EU-midler i henhold til artikel 62, stk. 1, første afsnit, litra c).
2. Afsnit X finder anvendelse, når finansielle instrumenter og budgetgarantier
gennemføres inden for rammerne af en blandingsfacilitet eller platform.
3. For så vidt angår finansielle instrumenter og budgetgarantier, som gennemføres inden
for blandingsfaciliteter eller platforme, skal artikel 213209, stk. 2, første afsnit, litra h), anses
for at være overholdt, hvis en forudgående vurdering er gennemført forud for oprettelsen af
den relevante blandingsfacilitet eller platform.
4. Årlige beretninger i henhold til artikel 249  41, stk. 4 og 5,  udarbejdes på
blandingsfacilitets- eller blandingsplatformsniveau under hensyntagen til alle finansielle
instrumenter og budgetgarantier, der er grupperet under faciliteten eller platformen, og skal
klart identificere de forskellige typer finansiel støtte inden for faciliteten eller platformen.
DA 228 DA
AFSNIT VII
UDBUD OG KONCESSIONER
KAPITEL 1
FÆLLES BESTEMMELSER
Artikel 164160
Principper, der gælder for kontrakter, samt anvendelsesområde
1. Alle kontrakter, der helt eller delvis finansieres over budgettet, skal overholde
principperne om gennemsigtighed, proportionalitet, ligebehandling og
ikkeforskelsbehandling.
2. Alle kontrakter indgås på grundlag af tilbud indkaldt fra så bred en kreds som muligt
undtagen i de tilfælde, hvor proceduren omhandlet i artikel 168164, stk. 1, litra d), anvendes.
En kontrakts anslåede værdi må ikke fastsættes med den hensigt at omgå de relevante regler;
en kontrakt må heller ikke opdeles med dette formål.
Den ordregivende myndighed skal, hvis det er hensigtsmæssigt, opdele en kontrakt i
delkontrakter under behørig hensyntagen til en omfattende konkurrence.
3. De ordregivende myndigheder må ikke anvende rammeaftaler uretmæssigt eller på en
sådan måde, at deres formål eller følge er at hindre, begrænse eller fordreje konkurrencen.
4. JRC kan modtage finansiering, der konteres andre bevillinger end bevillinger til
forskning og teknologisk udvikling, hvis der er tale om bevillinger, der skal dække JRC's
deltagelse i udbudsprocedurer, som helt eller delvis finansieres over budgettet.
5. De i denne forordning fastlagte regler for offentlige udbud  , med undtagelse af
principperne om gennemsigtighed og ligebehandling,  finder ikke anvendelse på:
a) JRC's aktiviteter på tredjemands vegne med undtagelse af principperne om
gennemsigtighed og ligebehandling.
 ny
b) finansielle tjenesteydelser med direkte tilknytning til udstedelse, salg, køb eller overførsel
af værdipapirer eller andre finansielle instrumenter som omhandlet i Europa-Parlamentets og
Rådets direktiv 2014/65/EU, som Kommissionen anvender i forbindelse med sine
låntagnings- og långivningstransaktioner, kapitalforvaltning og likviditetstransaktioner,
herunder tjenester ydet af centralbanker, den europæiske stabilitetsmekanisme, Den
Europæiske Investeringsbank og andre internationale finansielle institutioner samt nationale
enheder, der har fået overdraget udstedelsen og forvaltningen af statsgæld
c) dokumentcertificerings- og autentificeringstjenester, der skal ydes af notarer, når sådanne
tjenester ikke er åbne for konkurrence på grundlag af gældende nationale regler.
6. Medmindre det drejer sig om udbud i forbindelse med foranstaltninger udadtil, afgives
der forud for enhver procedure, der gennemføres som reaktion på en krise, en erklæring om
krise i overensstemmelse med de relevante interne regler. Den ansvarlige
DA 229 DA
anvisningsberettigede må kun basere sig på en kriseerklæring for at indlede en
udbudsprocedure, hvis proceduren er begrundet i en yderst påtrængende situation, der følger
af krisen.
 2018/1046 (tilpasset)
 ny
Artikel 165161
Bilag om udbud og delegation af beføjelser
Nærmere regler om udbud er fastsat i bilag I til denne forordning. For at sikre, at EU-
institutionerne, når de tildeler kontrakter for egen regning, anvender de samme standarder
som dem, der er pålagt de ordregivende myndigheder, som er omfattet af direktiv 2014/23/EU
og 2014/24/EU, tillægges Kommissionen beføjelser til at vedtage delegerede retsakter i
overensstemmelse med denne forordnings artikel 274269 vedrørende ændring af bilag I til
denne forordning for at tilpasse nævnte bilag til ændringer af nævnte direktiver og for at
indføre tilknyttede tekniske justeringer.
Artikel 166162
Blandede kontrakter og fælles glossar for offentlige kontrakter
1. En blandet kontrakt, der omfatter mindst to typer udbud (bygge- og anlægsarbejder,
varer eller tjenesteydelser) eller koncessioner (bygge- og anlægsarbejder eller tjenesteydelser)
eller begge dele, tildeles i overensstemmelse med de bestemmelser, der finder anvendelse på
den udbudstype, som kendetegner den pågældende kontrakts hovedformål.
2. Ved blandede kontrakter, der vedrører varer og tjenesteydelser, fastsættes
hovedformålet ved en sammenligning af værdierne for de pågældende varer eller
tjenesteydelser.
En kontrakt, der omfatter én type udbud (bygge- og anlægsarbejder, varer eller
tjenesteydelser) og koncessioner (bygge- og anlægsarbejder eller tjenesteydelser), tildeles i
overensstemmelse med de bestemmelser, der finder anvendelse på den pågældende offentlige
kontrakt.
3. Dette afsnit finder ikke anvendelse på kontrakter om teknisk bistand indgået med EIB
eller EIF.
4. Alle referencer til nomenklaturer i forbindelse med udbud skal ske under anvendelse
af det fælles glossar for offentlige kontrakter (CPV), som er fastsat i Europa-Parlamentets og
Rådets forordning (EF) nr. 2195/200289
.
Artikel 167163
Offentliggørelsesforanstaltninger
89
Europa-Parlamentets og Rådets forordning (EF) nr. 2195/2002 af 5. november 2002 om det fælles
glossar for offentlige kontrakter (CPV) (EFT L 340 af 16.12.2002, s. 1).
DA 230 DA
1. For procedurer med en værdi svarende til eller over de tærskler, der er omhandlet i
artikel 179175, stk. 1, eller artikel 182178, offentliggør den ordregivende myndighed i Den
Europæiske Unions Tidende:
a) en udbudsbekendtgørelse med henblik på at iværksætte en procedure, undtagen
når der er tale om proceduren omhandlet i artikel 168164, stk. 1, litra d)
b) en bekendtgørelse om indgåede kontrakter om resultaterne af proceduren.
2. Procedurer med en værdi under de tærskler, der er omhandlet i artikel 179175, stk. 1,
eller artikel 182178, skal offentliggøres på passende måde.
3. Offentliggørelse af visse oplysninger om indgåelsen af en kontrakt kan undlades, hvis
videregivelse heraf ville hindre retshåndhævelsen eller på anden måde være i strid med
offentlige interesser, ville være til skade for de økonomiske aktørers legitime kommercielle
interesser eller for fair konkurrence mellem dem.
Artikel 168164
Udbudsprocedurer
1. Udbudsprocedurer med henblik på tildeling af koncessionskontrakter eller offentlige
kontrakter, herunder rammeaftaler, skal antage en af følgende former:
a) offentligt udbud
b) begrænset udbud, herunder gennem et dynamisk indkøbssystem
c) projektkonkurrence
d) udbud med forhandling, herunder uden forudgående offentliggørelse
e) konkurrencepræget dialog
f) konkurrenceudbud med forhandling
g) innovationspartnerskab
h) udbud efter indkaldelse af interessetilkendegivelser.
2. Ved offentlige udbud kan enhver interesseret økonomisk aktør afgive tilbud.
3. Ved begrænsede udbud, konkurrencepræget dialog, konkurrenceudbud med
forhandling og innovationspartnerskaber kan enhver økonomisk aktør ansøge om at deltage
ved at give de oplysninger, som den ordregivende myndighed anmoder om. Den ordregivende
myndighed opfordrer alle kandidater, som opfylder udvælgelseskriterierne, og som ikke
befinder sig i nogen af de situationer, der er omhandlet i artikel 139136, stk. 1, og artikel
144141, stk. 1, til at afgive tilbud.
Uanset første afsnit kan den ordregivende myndighed begrænse antallet af kandidater, der
skal opfordres til at  afgive tilbud  deltage i proceduren, på grundlag af objektive og
ikkediskriminerende udvælgelseskriterier, der skal angives i udbudsbekendtgørelsen eller
indkaldelsen af interessetilkendegivelser. Antallet af kandidater, der opfordres til at afgive
tilbud, skal være tilstrækkeligt stort til at sikre reel konkurrence.
4. I alle procedurer, der omfatter forhandling, forhandler den ordregivende myndighed
med tilbudsgiverne om de indledende og eventuelle efterfølgende tilbud eller dele heraf,
undtagen deres endelige tilbud, med henblik på at forbedre indholdet heri. De minimumskrav
og de kriterier, der er specificeret i udbudsdokumenterne, er ikke genstand for forhandling.
DA 231 DA
En ordregivende myndighed kan tildele en kontrakt på grundlag af det indledende tilbud uden
forhandling, såfremt den i udbudsdokumenterne har angivet, at den forbeholder sig
muligheden for at gøre dette.
5. Den ordregivende myndighed kan anvende:
a) offentligt udbud eller begrænset udbud til ethvert indkøb
b) udbud efter indkaldelse af interessetilkendegivelser for kontrakter med en
værdi under de tærskler, der er omhandlet i artikel 179175, stk. 1, med henblik på at
forhåndsudvælge kandidater, der skal opfordres til at afgive tilbud som reaktion på
fremtidige begrænsede opfordringer til at afgive tilbud, eller med henblik på at
opstille en liste over leverandører, der skal opfordres til at ansøge om at deltage eller
afgive tilbud
c) projektkonkurrence til at tilvejebringe en plan eller et projekt udvalgt af en
bedømmelseskomité efter udskrivning af en konkurrence
d) innovationspartnerskab til at udvikle innovative varer, tjenesteydelser eller
bygge- og anlægsarbejder og med henblik på det efterfølgende indkøb af de heraf
resulterende varer, tjenesteydelser eller bygge- og anlægsarbejder
e) konkurrenceudbud med forhandling eller konkurrencepræget dialog med
henblik på koncessionskontrakter, tjenesteydelseskontrakter som omhandlet i bilag
XIV til direktiv 2014/24/EU, i tilfælde, hvor der kun er afgivet ukorrekte eller
uacceptable tilbud som reaktion på et offentligt udbud eller et begrænset udbud efter
afslutningen af det oprindelige udbud, og i tilfælde, hvor dette er begrundet i særlige
omstændigheder knyttet til bl.a. kontraktgenstandens beskaffenhed eller kompleksitet
eller til den specifikke kontrakttype som nærmere præciseret i bilag I til denne
forordning
f) udbud med forhandling med henblik på kontrakter med en værdi under de
tærskler, der er omhandlet i artikel 179175, stk. 1, eller udbud med forhandling uden
forudgående offentliggørelse med henblik på specifikke indkøbstyper, der ikke er
omfattet af anvendelsesområdet for direktiv 2014/24/EU, eller under de klart
definerede særlige omstændigheder fastsat i bilag I til denne forordning.
6. Et dynamisk indkøbssystem skal gennem hele sin varighed være åbent for enhver
økonomisk aktør, der opfylder udvælgelseskriterierne.
Den ordregivende myndighed følger reglerne for begrænset udbud ved udbud gennem et
dynamisk indkøbssystem.
Artikel 169165
Interinstitutionelle udbud,og fælles udbud  og udbud på vegne af
medlemsstaterne 
1. Når en kontrakt eller en rammeaftale er af interesse for to eller flere EU- institutioner,
forvaltningsorganer eller EU-organer som omhandlet i artikel 70 og 71, og når der er
mulighed for at opnå øget produktivitet, kan de berørte ordregivende myndigheder
gennemføre proceduren og forvaltningen af den efterfølgende kontrakt eller rammeaftale på et
interinstitutionelt grundlag under ledelse af en af de ordregivende myndigheder.
Organer og personer, der har fået overdraget at gennemføre specifikke aktioner i FUSP i
henhold til afsnit V i TEU, og kontoret for generalsekretæren for Europaskolernes Øverste
Råd kan ligeledes deltage i interinstitutionelle procedurer.
DA 232 DA
Vilkårene i en rammeaftale gælder kun mellem de ordregivende myndigheder, der er
identificeret til dette formål i udbudsdokumenterne, og de økonomiske aktører, der er parter i
rammeaftalen.
 ny
Uanset tredje afsnit kan den ordregivende myndighed i en yderst påtrængende situation som
følge af en krise tilføje nye ordregivende myndigheder efter iværksættelsen af
udbudsproceduren og før underskrivelsen af kontrakten med forbehold af de betingelser, der
er fastsat i artikel 164, stk. 6, og forudsat at ændringen ikke ændrer kontraktens eller
rammeaftalens genstand.
 2018/1046
 ny
2. Når en kontrakt eller en rammeaftale er nødvendig for gennemførelsen af en fælles
aktion mellem en EU-institution  , et EU-organ som omhandlet i artikel 70 og 71 eller et
forvaltningsorgan som omhandlet i artikel 69  og en eller flere ordregivende myndigheder
fra medlemsstaterne, kan udbudsproceduren gennemføres i fællesskab af EU-institutionen og
de ordregivende myndigheder.  Hvis det er nødvendigt at gennemføre et fælles udbud
mellem en EU-institution, et EU-organ som omhandlet i artikel 70 og 71 eller et
forvaltningsorgan som omhandlet i artikel 69 og en eller flere ordregivende myndigheder fra
medlemsstaterne, kan medlemsstaterne fuldt ud erhverve, leje eller lease de kapaciteter, der
indkøbes i fællesskab. 
Fælles udbud kan gennemføres med EFTA-stater og EU-kandidatlande, hvis denne mulighed
udtrykkeligt er fastsat i en bilateral eller multilateral traktat  , eller med tredjelande, hvis en
sådan mulighed udtrykkeligt er fastsat i den gældende basisretsakt .
De procedureregler, som gælder for EU-institutioner, finder anvendelse på detn fælles udbud.
Når den andel af kontraktens samlede anslåede værdi, som vedrører eller forvaltes af en
medlemsstats ordregivende myndighed, udgør 50 % eller derover eller i andre behørigt
begrundede tilfælde, kan EU-institutionen beslutte, at de procedureregler, som gælder for en
medlemsstats ordregivende myndighed, finder anvendelse på det fælles udbud, forudsat at
disse regler kan anses for at svare til EU-institutionens procedureregler.
EU-institutionen og den ordregivende myndighed fra en medlemsstat, en EFTA-stat eller et
EU-kandidatland, som deltager i det fælles udbud, aftaler navnlig den detaljerede praktiske
fremgangsmåde for evaluering af ansøgningerne om deltagelse eller af tilbuddene, tildeling af
kontrakten, hvilken lovgivning der finder anvendelse på kontrakten, og hvilken domstol der er
kompetent til at behandle tvister.
 ny
I en yderst påtrængende situation som følge af en krise kan der tilføjes nye ordregivende
myndigheder efter iværksættelsen af udbudsproceduren og forud for underskrivelsen af
kontrakten på de betingelser, der er fastsat i artikel 164, stk. 6.
DA 233 DA
3. En EU-institution, et EU-organ som omhandlet i artikel 70 og 71 eller et
forvaltningsorgan som omhandlet i artikel 69 kan gennemføre et udbud på en eller flere
medlemsstaters vegne eller i deres navn på grundlag af en bemyndigelse eller fungere som
grossist ved at købe, oplagre og videresælge eller donere varer og tjenesteydelser, herunder
lejeydelser, til medlemsstater eller partnerorganisationer, som er udvalgt af EU-institutionen,
EU-organet omhandlet i artikel 70 og 71 eller af et forvaltningsorgan som omhandlet i
artikel 69.
I så fald gennemfører den bemyndigede EU-institution, det EU-organ, der er omhandlet i
artikel 70 og 71, eller det forvaltningsorgan, der er omhandlet i artikel 69, udbudsproceduren i
overensstemmelse med sine egne udbudsregler.
 2018/1046 (tilpasset)
 ny
Artikel 170166
Forberedelse af en udbudsprocedure
1. Inden iværksættelsen af en udbudsprocedure kan den ordregivende myndighed
gennemføre en indledende markedsundersøgelse med henblik på at forberede proceduren.
2. I udbudsdokumenterne anfører den ordregivende myndighed udbuddets genstand ved
at give en beskrivelse af sine behov og de karakteristika, der kræves af de bygge- og
anlægsarbejder, varer eller tjenesteydelser, der skal indkøbes, og fastlægger de gældende
udelukkelses-, udvælgelses- og tildelingskriterier. Den ordregivende myndighed anfører også,
hvilke elementer der definerer de minimumskrav, som skal opfyldes i alle tilbud.
Minimumskravene skal omfatte overholdelse af de relevante miljø-, social- og arbejdsretlige
forpligtelser, der er fastlagt i EU-retten, national ret, kollektive aftaler eller de relevante
internationale sociale og miljømæssige konventioner, der er opført i bilag X til direktiv
2014/24/EU.
Artikel 171167
Tildeling af kontrakter
1. Kontrakter tildeles på grundlag af tildelingskriterier, forudsat at den ordregivende
myndighed har verificeret følgende:
a) tilbuddet overholder de minimumskrav, der er fastsat i udbudsdokumenterne
b) kandidaten eller tilbudsgiveren er ikke udelukket i henhold til artikel 139136
eller afvist i henhold til artikel 144141
c) kandidaten eller tilbudsgiveren  har adgang til udbuddet og  opfylder de
udvælgelseskriterier, der er fastsat i udbudsdokumenterne, bl.a. at der ikke
foreligger modstridende erhvervsmæssige interesser  og har ingen
interessekonflikt, som kan påvirke kontraktens opfyldelse negativt.
2. Den ordregivende myndighed anvender udvælgelseskriterierne til at vurdere
kandidatens eller tilbudsgiverens kapacitet. Udvælgelseskriterierne må kun vedrøre rets- og
handleevnen og den reguleringsmæssige kapacitet til at udøve det pågældende erhverv, den
økonomiske og finansielle kapacitet og den tekniske og faglige kapacitet. JRC anses for at
opfylde kravene til økonomisk og finansiel kapacitet.
DA 234 DA
3. Den ordregivende myndighed anvender tildelingskriterierne til at vurdere tilbuddet.
4. Den ordregivende myndighed tildeler kontrakter på grundlag af det økonomisk mest
fordelagtige tilbud, hvilket består i en af følgende tre tildelingsmetoder: laveste pris, laveste
omkostninger eller bedste forhold mellem pris og kvalitet.
For så vidt angår metoden med laveste omkostninger anvender den ordregivende myndighed
en tilgang baseret på omkostningseffektivitet, herunder livscyklusomkostninger.
For så vidt angår det bedste forhold mellem pris og kvalitet tager den ordregivende
myndighed hensyn til prisen eller omkostningerne og andre kvalitetskriterier knyttet til
kontraktens genstand.
Artikel 172168
Afgivelse, elektronisk kommunikation og evaluering
1. Den ordregivende myndighed fastlægger frister for modtagelse af tilbud og
ansøgninger om deltagelse i overensstemmelse med bilag I, punkt 24, idet der tages hensyn til
indkøbets kompleksitet, og de økonomiske aktører overlades et passende tidsrum til at
udarbejde deres tilbud.
2. Når det anses for hensigtsmæssigt og proportionalt, kan den ordregivende myndighed
kræve stillet en forhåndsgaranti af tilbudsgiverne for at sikre sig, at de ikke trækker deres
afgivne tilbud tilbage, inden kontrakten underskrives. Den krævede garanti skal udgøre
mellem 1 og 2 % af kontraktens anslåede samlede værdi.
Den ordregivende myndighed frigiver garantierne:
a) for så vidt angår afviste tilbudsgivere eller bud som omhandlet i bilag I, punkt
30.2, litra b) eller c), efter at have oplyst om resultatet af proceduren
b) for så vidt angår rangordnede tilbudsgivere som omhandlet i bilag I, punkt
30.2, litra e), efter kontrakten er underskrevet.
3. Den ordregivende myndighed åbner alle ansøgninger om deltagelse og tilbud. Den
afviser dog:
a) ansøgninger om deltagelse og tilbud, der ikke overholder modtagelsesfristen,
uden at åbne dem
b) tilbud, der allerede er åbnet, når de modtages, uden at undersøge indholdet
heraf.
4. Den ordregivende myndighed evaluerer alle ansøgninger om deltagelse eller tilbud,
der ikke er blevet afvist i åbningsfasen, jf. stk. 3, ud fra de kriterier, der er fastsat i
udbudsdokumenterne, med henblik på at tildele kontrakten eller igangsætte en elektronisk
auktion.
5. Den anvisningsberettigede kan afstå fra at udpege et evalueringsudvalg i henhold til
artikel 154150, stk. 2, i følgende tilfælde:
a) kontraktens værdi ligger under de tærskler, der er omhandlet i artikel 179175,
stk. 1
b) på grundlag af en risikoanalyse i de tilfælde, der er omhandlet i bilag I, punkt
11.1, andet afsnit, litra c) og e), litra f), nr. i) og iii), og litra h)  og m) 
c) på grundlag af en risikoanalyse, når der iværksættes en fornyet konkurrence
under en rammeaftale
DA 235 DA
d) for procedurer i forbindelse med foranstaltninger udadtil med en værdi under
eller svarende til 20 000 EUR.
 ny
e) på grundlag af en risikoanalyse for specifikke udbud inden for rammerne af et dynamisk
indkøbssystem.
 2018/1046
6. Ansøgninger om deltagelse og tilbud, der ikke overholder alle minimumskrav i
udbudsdokumenterne, afvises.
Artikel 173169
Kontakter under udbudsproceduren
1. Forud for fristen for modtagelse af ansøgninger om deltagelse eller tilbud kan den
ordregivende myndighed meddele supplerende oplysninger om udbudsdokumenterne, hvis
den opdager fejl eller mangler i teksten eller efter anmodning fra kandidater eller
tilbudsgivere. Oplysningerne gøres tilgængelige for alle kandidater eller tilbudsgivere.
 ny
Uanset tredje afsnit kan den ordregivende myndighed i en yderst påtrængende situation som
følge af en krise skriftligt kontakte alle indbudte ansøgere inden fristen for modtagelse af
ansøgninger om deltagelse eller tilbud med det ene formål at få afklaret, om de agter at
indgive en ansøgning om deltagelse eller et tilbud, med forbehold af de betingelser, der er
fastsat i artikel 164, stk. 6.
 2018/1046 (tilpasset)
 ny
2. Efter fristen for modtagelse af ansøgninger om deltagelse eller tilbud skal der i alle
tilfælde, hvor der har været en sådan kontakt, og i de behørigt begrundede tilfælde, hvor der
ikke har været en sådan kontakt som fastsat i artikel 155151, foretages en registrering af dette
i udbudsprotokollen.
Artikel 174170
Tildelingsafgørelse og oplysninger til kandidater eller tilbudsgivere
1. Den ansvarlige anvisningsberettigede afgør hvem, der skal tildeles kontrakten, under
overholdelse af de udvælgelses- og tildelingskriterier, der er fastsat i udbudsdokumenterne.
2. Den ordregivende myndighed oplyser alle kandidater eller tilbudsgivere, hvis
ansøgning om deltagelse eller tilbud er blevet afvist, om grundene hertil.  Desuden
underrettes valgte såvel som afviste tilbudsgivere  samt om, hvornår den i artikel 179175,
DA 236 DA
stk. 2, og artikel 182178, stk. 1, omhandlede standstillperioder udløber , hvis en sådan
standstillperiode finder anvendelse .
Ved tildelingen af specifikke kontrakter under en rammeaftale med fornyet konkurrence
oplyser den ordregivende myndighed tilbudsgiverne om resultatet af evalueringen.
3. Den ordregivende myndighed oplyser hver enkelt tilbudsgiver, der ikke befinder sig i
en udelukkelsessituation som omhandlet i artikel 136, stk. 1, som ikke er afvist efter artikel
144141  eller er afvist med andre begrundelser , , hvis tilbud er i overensstemmelse med
udbudsdokumenterne, og som skriftligt anmoder herom, om følgende:
a) navnet på den tilbudsgiver eller i tilfælde af en rammeaftale de tilbudsgivere,
der tildeles kontrakten, og, undtagen når der er tale om en specifik kontrakt under en
rammeaftale med fornyet konkurrence, de kvaliteter og relative fordele, der
kendetegner det valgte tilbud, den betalte pris eller kontraktens værdi, alt efter hvad
der er relevant  og det finansielle tilbuds samlede værdi 
b) fremskridtene med forhandlingerne og dialogen med tilbudsgiverne.
Den ordregivende myndighed kan dog beslutte at undlade at give visse oplysninger, hvis
videregivelse heraf ville hindre retshåndhævelsen, være i strid med offentlige interesser eller
være til skade for de økonomiske aktørers legitime kommercielle interesser eller kunne
fordreje den fair konkurrence mellem dem.
Artikel 175171
Annullering af udbudsproceduren
Den ordregivende myndighed kan, så længe en kontrakt ikke er underskrevet, annullere
udbudsproceduren  i sin helhed. Hvis det drejer sig om procedurer, hvor tildelingen foregår
i form af partier eller via flere leverandører, kan der foretages en delvis annullering.  , uden
at Kkandidaterne eller tilbudsgiverne kan  har ikke ret til at  gøre krav på nogen form
for godtgørelse.
En afgørelse herom skal begrundes, og kandidaterne eller tilbudsgiverne skal gøre bekendt
hermed hurtigst muligt.
Artikel 176172
Opfyldelse og ændring af kontrakten
1. Opfyldelsen af kontrakten må ikke begynde, før den er underskrevet.
2. Den ordregivende myndighed må kun foretage ændringer i en kontrakt eller en
rammeaftale uden en udbudsprocedure i de tilfælde, der er fastsat i stk. 3, og forudsat at
ændringerne ikke ændrer kontraktens eller rammeaftalens genstand  , jf. stk. 4 .
3. En kontrakt, en rammeaftale eller en specifik kontrakt under en rammeaftale kan
ændres uden en ny udbudsprocedure i følgende tilfælde:
a) når supplerende bygge- og anlægsarbejder, varer eller tjenesteydelser fra den
oprindelige kontrahent er blevet nødvendige, og disse ikke var omfattet af det
oprindelige udbud, såfremt følgende betingelser er opfyldt:
i) en udskiftning af kontrahenten er ikke mulig af tekniske årsager, der
har sammenhæng med krav om indbyrdes ombyttelighed eller interoperabilitet
med eksisterende udstyr, tjenesteydelser eller installationer
DA 237 DA
ii) en udskiftning af kontrahenten ville forårsage en væsentlig forøgelse af
den ordregivende myndigheds omkostninger
iii) en eventuel prisstigning, herunder den samlede nettoværdi af
successive ændringer, overstiger ikke 50 % af den oprindelige kontraktværdi
b) såfremt samtlige følgende betingelser er opfyldt:
i) behovet for ændring er affødt af omstændigheder, som ikke kunne
forudses af en påpasselig ordregivende myndighed
ii) en eventuel prisstigning overstiger ikke 50 % af den oprindelige
kontraktværdi
c) såfremt værdien af ændringen er lavere end begge følgende tærskler:
i) de tærskler, der er omhandlet i artikel 179175, stk. 1, og i bilag I, punkt
38, vedrørende foranstaltninger udadtil, som er gældende på det tidspunkt, hvor
ændringen finder sted, og
ii) 10 % af den oprindelige kontraktværdi for offentlige tjenesteydelses-
og vareindkøbskontrakter og koncessionskontrakter vedrørende bygge- og
anlægsarbejder eller tjenesteydelser og 15 % af den oprindelige kontraktværdi
for offentlige bygge- og anlægskontrakter
d) såfremt begge følgende betingelser er opfyldt:
i) minimumskravene i den oprindelige udbudsprocedure er ikke ændret
ii) enhver efterfølgende ændring af værdien opfylder de betingelser, der er
fastsat i litra c), medmindre en sådan ændring af værdien er resultatet af en
streng anvendelse af udbudsdokumenterne eller de kontraktlige bestemmelser.
Den oprindelige kontraktværdi tager ikke hensyn til prisændringer.
Den samlede nettoværdi af flere successive ændringer efter første afsnit, litra c), må ikke
overstige de tærskler, der er henvist til deri.
Den ordregivende myndighed anvender de efterfølgende offentliggørelsesforanstaltninger, der
er fastsat i artikel 167163.
 ny
4. En ændring anses for at ændre kontraktens eller rammeaftalens genstand, hvis den
bevirker, at kontrakten eller rammeaftalens genstand indholdsmæssigt adskiller sig væsentligt
fra den oprindeligt indgåede. En ændring anses under alle omstændigheder for at ændre
kontraktens eller rammeaftalens genstand, hvis en eller flere af følgende betingelser er
opfyldt:
a) ændringen indfører eller ophæver væsentlige betingelser, som, hvis de havde været en del
af den oprindelige udbudsprocedure, ville have givet mulighed for at give andre tilbudsgivere
end de oprindeligt udvalgte adgang eller mulighed for at acceptere et andet tilbud end det
oprindeligt accepterede, eller som ville have tiltrukket yderligere deltagere i
udbudsproceduren eller ikke ville have ført til udvælgelse af den vindende tilbudsgiver
b) ændringen i væsentlig grad ændrer kontraktens eller rammeaftalens økonomiske balance til
fordel for kontrahenten på en måde, som den oprindelige kontrakt eller rammeaftale ikke gav
mulighed for
DA 238 DA
c) ændringen medfører en betydelig udvidelse af kontraktens eller rammeaftalens
anvendelsesområde.
5. Uanset stk. 2 kan den ordregivende myndighed i en yderst påtrængende situation som
følge af en krise efter aftale med kontrahenten ændre en kontrakt eller en rammeaftale ud over
den tærskel, der er omhandlet i stk. 3, litra b), nr. ii), forudsat at den ikke overstiger 100 % af
den oprindelige kontraktværdi, og at det er berettiget og strengt nødvendigt for at reagere på
udviklingen i krisen, på de betingelser, der er fastsat i artikel 164, stk. 6.
Uanset stk. 2 kan den ordregivende myndighed i en yderst påtrængende situation som følge af
en krise ændre en rammeaftales vilkår efter fælles overenskomst, således at de finder
anvendelse på de nye ordregivende myndigheder, der tilføjes efter en ændring af
rammeaftalen, herunder i tilfælde af interinstitutionelle eller fælles udbud, på de betingelser,
der er fastsat i artikel 164, stk. 6.
 2018/1046
 ny
Artikel 177173
Opfyldelsesgaranti og sikkerhed for korrekt opfyldelse
1. En opfyldelsesgaranti må maksimalt beløbe sig til 10 % af kontraktens samlede værdi.
Opfyldelsesgarantien frigives fuldt ud efter endelig aflevering af bygge- og anlægsarbejderne,
varerne eller de komplekse tjenesteydelser inden for en periode, der ligger inden for de frister,
der er fastsat i artikel 117116, stk. 1, og som angives i kontrakten. Den kan frigives delvist
eller fuldt ud efter foreløbig godkendelse af bygge- og anlægsarbejderne, varerne eller de
komplekse tjenesteydelser.
2. Sikkerhed for korrekt opfyldelse svarende til maksimalt 10 % af kontraktens samlede
værdi kan oprettes efterhånden ved tilbageholdelse i mellemliggende betalinger, i takt med at
disse udbetales, eller ved tilbageholdelse i den endelige betaling.
Beløbet til sikkerhed for korrekt opfyldelse fastlægges af den ordregivende myndighed og
skal stå i et rimeligt forhold til de risici, som er identificeret i forhold til opfyldelsen af
kontrakten, under hensyntagen til kontraktens genstand og de sædvanlige
forretningsbetingelser, der gælder i den pågældende sektor.
Sikkerhed for korrekt opfyldelse anvendes ikke i kontrakter, hvor der er krævet en
opfyldelsesgaranti, som ikke er frigivet.
3. Hvis den ordregivende myndighed godkender det, kan kontrahenten anmode om, at
sikkerhed for korrekt opfyldelse erstattes af en anden type garanti som omhandlet i artikel
156152.
4. Når kontraktperioden er udløbet, frigiver den ordregivende myndighed sikkerheden
for korrekt opfyldelse fuldt ud inden for de frister, der er fastsat i artikel 117116, stk. 1, og
som angives i kontrakten.
DA 239 DA
KAPITEL 2
BESTEMMELSER VEDRØRENDE KONTRAKTER TILDELT AF EU-INSTITUTIONER FOR
EGEN REGNING
Artikel 178174
Den ordregivende myndighed
1. Unionens institutioner, forvaltningsorganer og EU-organer som omhandlet i artikel 70
og 71 betragtes som ordregivende myndigheder i forbindelse med de kontrakter, de tildeler
for egen regning, undtagen når de køber fra en indkøbscentral. Tjenestegrene i EU-
institutioner betragtes ikke som ordregivende myndigheder, når de indgår
serviceleveranceaftaler indbyrdes.
EU-institutioner, som efter første afsnit betragtes som ordregivende myndigheder, delegerer i
overensstemmelse med artikel 60 de nødvendige beføjelser til udøvelse af funktionen som
ordregivende myndighed.
2. Den ved delegation eller videredelegation bemyndigede anvisningsberettigede i hver
EU-institution vurderer, om de tærskler, der er omhandlet i artikel 179175, stk. 1, er nået.
Artikel 179175
Gældende tærskler og standstillperiode
1. Ved tildelingen af offentlige kontrakter og koncessionskontrakter overholder den
ordregivende myndighed de tærskler, der er fastsat i artikel 4, litra a) og b), i direktiv
2014/24/EU, når den vælger en procedure, der er omhandlet i denne forordnings artikel
168164, stk. 1 , henholdsvis den tærskel, der er fastsat ved artikel 8, stk. 1, i direktiv
2014/23/EU for koncessioner . Disse tærskler er bestemmende for de
offentliggørelsesforanstaltninger, der er fastsat i denne forordnings artikel 163, stk. 1 og 2.
 ny
Uanset første afsnit gælder det for kontrakter, der tildeles af EU-delegationer eller
udelukkende i EU-delegationernes interesse i tredjelande, at den gældende tærskel for
offentlige vareindkøbs- og tjenesteydelseskontrakter er 300 000 EUR i stedet for den tærskel
for offentlige vareindkøbs- og tjenesteydelseskontrakter, der er fastsat ved artikel 4, litra b), i
direktiv 2014/24/EU.
 2018/1046
2. I tilfælde af kontrakter, hvis værdi overstiger de tærskler, der er omhandlet i stk. 1,
indgår den ordregivende myndighed først kontrakten eller rammeaftalen med den valgte
tilbudsgiver efter udløbet af en standstillperiode med de undtagelser og på de betingelser, der
er fastsat i bilag I til denne forordning.
3. Standstillperioden har en varighed på 10 dage, når der anvendes elektroniske
kommunikationsmidler, og 15 dage, når der anvendes andre midler.
DA 240 DA
Artikel 180176
Regler om adgang til udbud
1. Deltagelse i udbudsprocedurer skal være åben på lige vilkår for alle fysiske og
juridiske personer, der er omfattet af traktaternes anvendelsesområde, og for alle fysiske og
juridiske personer, som er etableret i tredjelande, der har indgået en særlig aftale med
Unionen inden for udbud, idet deres deltagelse sker på de betingelser, der er fastsat i en sådan
aftale. Deltagelse skal også være åben for internationale organisationer.
2. Med henblik på artikel 164160, stk. 4, betragtes JRC som en juridisk person etableret i
en medlemsstat.
 ny
3. For kontrakter, der tildeles af EU-delegationer eller udelukkende i EU-delegationernes
interesse i tredjelande, er deltagelse i udbudsprocedurer åben på lige vilkår for alle fysiske og
juridiske personer, der er etableret i det tredjeland, hvor den pågældende delegation er
etableret. Desuden kan det under særlige omstændigheder, som er behørigt begrundet af den
ansvarlige anvisningsberettigede, tillades tredjelandsstatsborgere eller -enheder at afgive bud
på kontrakter.
4. Deltagelse i udbudsprocedurer og opfyldelse af de tildelte kontrakter er underlagt de
betingelser, der er fastsat ved forordning 20xx/xxx (IPI-forordningen) og i
gennemførelsesretsakter (IPI-foranstaltninger), der er vedtaget i henhold til nævnte
forordning.
 2018/1046 (tilpasset)
 ny
Artikel 181177
Verdenshandelsorganisationens regler om offentlige udbud
Hvis den multilaterale aftale om offentlige udbud, der er indgået i
Verdenshandelsorganisationens regi, finder anvendelse, er udbudsproceduren også åben for
økonomiske aktører, der er etableret i de lande, der har ratificeret denne aftale, på de i aftalen
fastsatte betingelser.
KAPITEL 3
BESTEMMELSER, DER FINDER ANVENDELSE PÅ UDBUD I FORBINDELSE MED
FORANSTALTNINGER UDADTIL
Artikel 182178
Offentlige udbud i forbindelse med foranstaltninger udadtil
1. De almindelige bestemmelser om udbud i dette afsnits kapitel 1 finder anvendelse på
de kontrakter, der er omfattet af nærværende kapitel, jf. dog de særlige bestemmelser om
betingelser for tildeling af kontrakter til tredjelande, der er fastsat i bilag I, kapitel 3. Artikel
178174-181177 finder ikke anvendelse på udbud, som er omfattet af nærværende kapitel.
DA 241 DA
Den ordregivende myndighed indgår først kontrakten eller rammeaftalen med den valgte
tilbudsgiver efter udløbet af en standstillperiode med de undtagelser og på de betingelser, der
er fastsat i bilag I. Standstillperioden har en varighed på 10 dage, når der anvendes
elektroniske kommunikationsmidler, og 15 dage, når der anvendes andre midler.
Artikel 167163, artikel 168164, stk. 1, litra a) og b), samt nærværende stykkes andet afsnit
finder alene anvendelse fra:
a) 300 000 EUR for tjenesteydelses- og vareindkøbskontrakter
b) 5 000 000 EUR for bygge- og anlægskontrakter.
2. Dette kapitel finder anvendelse på:
a) udbud, hvor Kommissionen ikke tildeler kontrakter for egen regning
b) udbud gennemført af personer eller enheder, der gennemfører EU-midler i
henhold til artikel 62, stk. 1, første afsnit, litra c), når dette er fastsat i de i artikel
158154 omhandlede bidrags- aftaler  eller finansieringsaftaler.
3. Udbudsprocedurerne skal fastlægges i finansieringsaftalerne, jf. artikel 162158.
4. Dette kapitel finder ikke anvendelse på foranstaltninger under sektorspecifikke
basisretsakter i tilknytning til humanitær krisestyringsbistand,
civilbeskyttelsesforanstaltninger og humanitære bistandsforanstaltninger.
Artikel 183179
Regler om adgang til udbud i forbindelse med foranstaltninger udadtil
1. Deltagelse i udbudsprocedurer skal være åben på lige vilkår for alle personer, der er
omfattet af traktaternes anvendelsesområde, og for alle andre fysiske og juridiske personer i
overensstemmelse med de særlige bestemmelser i basisretsakterne vedrørende det
pågældende samarbejdsområde. Deltagelse skal også være åben for internationale
organisationer.
2. Det kan i særlige tilfælde, som er behørigt begrundet af den ansvarlige
anvisningsberettigede, tillades statsborgere fra andre tredjelande end dem, der er omhandlet i
stk. 1, at afgive tilbud.
3. Hvis en aftale om udvidelse af adgangen til deltagelse i udbud vedrørende varer og
tjenesteydelser, som Unionen er part i, finder anvendelse, skal udbudsprocedurer for
kontrakter finansieret over budgettet også være åbne for fysiske og juridiske personer, som er
etableret i andre tredjelande end dem, der er omhandlet i stk. 1 og 2, på de betingelser, der er
fastsat i den pågældende aftale.
DA 242 DA
AFSNIT VIII
TILSKUD
KAPITEL 1
ANVENDELSESOMRÅDE OG FORMER FOR TILSKUD
Artikel 184180
Anvendelsesområde og former for tilskud
1. Dette afsnit finder anvendelse på tilskud, som tildeles ved direkte forvaltning.
2. Tilskud kan ydes til finansiering af:
a) en foranstaltning, der skal fremme virkeliggørelsen af et mål, der indgår i en af
Unionens politikker ("tilskud til foranstaltninger")
b) driften af et organ, der har et mål, der indgår i og støtter en af Unionens
politikker ("driftstilskud").
Driftstilskud skal have form af et finansielt bidrag til det i første afsnit, litra b), omhandlede
organs arbejdsprogram.
3. Tilskud kan have enhver af de former, som er fastsat i artikel 126125, stk. 1.
Hvis et tilskud har form af finansiering, som ikke er knyttet til omkostninger, jf. artikel
126125, stk. 1, første afsnit, litra a):
a) finder dette afsnits bestemmelser om støtteberettigelse og verificering af
omkostninger, navnlig artikel 186182, 188184 og 189185, artikel 190186, stk. 2, 3
og 4, artikel 194190, artikel 195191, stk. 3,  , bestemmelsen vedrørende et anslået
budget eller bestemmelsen vedrørende anslåede støtteberettigede omkostninger i
artikel 200, stk. 1, litra e),  og artikel 207203, stk. 4, ikke anvendelse
b) finder, hvad angår artikel 185181, dog kun den procedure og de krav, der er
omhandlet i nævnte artikels stk. 2 og 3, stk. 4, første afsnit, litra a) og d), stk. 4, andet
afsnit,  litra a),  og stk. 5, anvendelse.
4. EU-institutionerne kan hver især tildele offentlige kontrakter vedrørende eller yde
tilskud til kommunikationsaktiviteter. Tilskud kan ydes, når anvendelse af udbud ikke er
hensigtsmæssig på grund af aktiviteternes art.
5. JRC kan modtage finansiering, der konteres andre bevillinger end bevillinger til
forskning og teknologisk udvikling, hvis der er tale om bevillinger, der skal dække JRC's
deltagelse i tilskudsprocedurer, som helt eller delvis finansieres over budgettet. I sådanne
tilfælde finder artikel 202198, stk. 4, for så vidt angår finansiel kapacitet, og artikel 200196,
stk. 1, litra a)-d), ikke anvendelse.
Artikel 185181
Faste beløb, enhedsomkostninger og finansiering efter fast takst
1. Når tilskud har form af faste beløb, enhedsomkostninger eller finansiering efter fast
takst som omhandlet i artikel 126125, stk. 1, første afsnit, litra c), d) eller e), finder dette
DA 243 DA
afsnit anvendelse, med undtagelse af de bestemmelser eller dele af bestemmelser, der vedrører
verificering af faktisk afholdte støtteberettigede omkostninger.
2. Faste beløb, enhedsomkostninger eller faste takster skal, når dette er muligt og
hensigtsmæssigt, fastlægges på en sådan måde, at de udbetales, efter at konkrete output
og/eller resultater er opnået.
3. Medmindre andet er fastsat i basisretsakten, godkendes anvendelse af faste beløb,
enhedsomkostninger eller finansiering efter fast takst ved en afgørelse fra den ansvarlige
anvisningsberettigede, der handler i overensstemmelse med den pågældende EU-institutions
interne regler.
4. Afgørelsen om bemyndigelse skal som minimum indeholde følgende:
a) en begrundelse for disse finansieringsformers egnethed i betragtning af de
støttede foranstaltningers eller arbejdsprogrammers art samt i betragtning af risikoen
for uregelmæssigheder, svig og kontrolomkostninger
b) angivelse af de omkostninger eller omkostningskategorier, der er omfattet af
faste beløb, enhedsomkostninger eller finansiering efter fast takst, og som betragtes
som støtteberettigede i henhold til artikel 190186, stk. 3, litra c), e) og f), og artikel
190186, stk. 4, bortset fra omkostninger, der ikke er støtteberettigede ifølge de
relevante EU-regler
c) en beskrivelse af metoderne til fastsættelse af faste beløb, enhedsomkostninger
eller finansiering efter fast takst. Disse metoder skal være baseret på et af følgende:
i) statistiske data eller lignende objektive midler eller en sagkyndig
vurdering fra internt tilgængelige eksperter eller tilvejebragt i
overensstemmelse med de relevante regler eller
ii) en tilgang afpasset efter hver enkelt tilskudsmodtager under
hensyntagen til tilskudsmodtagerens bekræftede eller kontrollerbare historiske
data eller sædvanlige praksis for omkostningsberegning.
d) om muligt de væsentlige betingelser, der udløser betalingen, herunder opnåelse
af output og/eller resultater, når det er relevant
e) når faste beløb, enhedsomkostninger og faste takster ikke baseres på et output
og/eller et resultat, en begrundelse for, hvorfor en output- og/eller resultatbaseret
tilgang ikke er mulig eller hensigtsmæssig.
Metoderne omhandlet i første afsnit, litra c) skal sikre:
a) overholdelse af princippet om forsvarlig økonomisk forvaltning, navnlig de
pågældende beløbs hensigtsmæssighed for så vidt angår de krævede output og/eller
resultater under hensyntagen til forventede indtægter fra foranstaltningerne eller
arbejdsprogrammerne
b) rimelig overholdelse af principperne om medfinansiering og ingen
dobbeltfinansiering.
5. Afgørelsen om bemyndigelse gælder for programmets eller programmernes løbetid,
medmindre andet er fastsat i denne afgørelse.
Afgørelsen om bemyndigelse kan omfatte brug af faste beløb, enhedsomkostninger eller faste
takster, der gælder for mere end ét specifikt finansieringsprogram, hvis aktiviteternes eller
udgifternes art giver mulighed for en fælles tilgang. I sådanne tilfælde kan
bevillingsafgørelsen vedtages af følgende:
DA 244 DA
a) de ansvarlige anvisningsberettigede, når alle berørte aktiviteter falder ind under
deres ansvarsområde
b) Kommissionen, når det er hensigtsmæssigt i betragtning af aktiviteternes eller
udgifternes art eller i betragtning af antallet af berørte anvisningsberettigede.
6. Den ansvarlige anvisningsberettigede kan give sin bemyndigelse til eller pålægge, at
tilskudsmodtagerens indirekte omkostninger op til maksimalt 7 % af de samlede
støtteberettigede direkte omkostninger i forbindelse med foranstaltningen finansieres efter fast
takst. Kommissionen kan ved en begrundet afgørelse godkende en højere finansiering efter
fast takst. Den ansvarlige anvisningsberettigede rapporterer i sin årsberetning omhandlet i
artikel 74, stk. 9, om enhver sådan afgørelse, der er truffet, om den finansiering efter fast
takst, der er givet bemyndigelse til, og om begrundelsen for denne afgørelse.
7. SMV-ejere og andre fysiske personer, der ikke modtager løn, kan opgive
støtteberettigede personaleomkostninger for internt udført arbejde i forbindelse med en
foranstaltning eller et arbejdsprogram på grundlag af enhedsomkostninger, som der er givet
bemyndigelse til i overensstemmelse med stk. 1-6.
8. Tilskudsmodtagere kan opgive personaleomkostninger for arbejde udført af frivillige i
forbindelse med en foranstaltning eller et arbejdsprogram på grundlag af
enhedsomkostninger, som der er givet bemyndigelse til i overensstemmelse med stk. 1-6.
Artikel 186182
Faste engangsbeløb
1. Et fast beløb som omhandlet i artikel 126125, stk. 1, første afsnit, litra d), kan dække
de samlede støtteberettigede omkostninger ved en foranstaltning eller et arbejdsprogram ("fast
engangsbeløb").
2. I overensstemmelse med artikel 185181, stk. 4, kan faste engangsbeløb fastsættes på
grundlag af budgetoverslaget for foranstaltningen eller arbejdsprogrammet. Et sådant
budgetoverslag skal overholde principperne om sparsommelighed, produktivitet og
effektivitet. Efterlevelsen af disse principper skal verificeres på forhånd på det tidspunkt, hvor
tilskudsansøgningen evalueres.
3. Den ansvarlige anvisningsberettigede skal overholde artikel 185181, når
vedkommende giver sin bemyndigelse til et fast engangsbeløb.
Artikel 187183
Tjek og kontrol af tilskudsmodtagere i forbindelse med faste beløb, enhedsomkostninger
og faste takster
1. Senest inden saldoen betales, tjekker den ansvarlige anvisningsberettigede: i)
opfyldelsen af de betingelser, som udløser betaling af faste beløb, enhedsomkostninger eller
fast takst, herunder om fornødent opnåelse af output og/eller resultater.
 ny
ii) at faste beløb, enhedsomkostninger eller fast takst er angivet i det anslåede samlede budget
for foranstaltningen eller arbejdsprogrammet
DA 245 DA
iii) at den førnævnte betingelse var opfyldt i foranstaltningens eller arbejdsprogrammets
løbetid.
 2018/1046 (tilpasset)
 ny
Opfyldelsen af disse betingelser kan derudover kontrolleres efterfølgende.
Størrelsen af faste beløb, enhedsomkostninger eller finansiering efter fast takst, der fastsættes
forudgående ved anvendelse af den metode, som den ansvarlige anvisningsberettigede eller
Kommissionen har godkendt efter artikel 185181, kan ikke anfægtes af en efterfølgende
kontrol. Dette berører ikke den ansvarlige anvisningsberettigedes ret til at kontrollere, at de
betingelser, der udløser betaling som omhandlet i dette stykkes første afsnit, er opfyldt, og til
at nedsætte tilskuddet i overensstemmelse med artikel 133131, stk. 4, hvis disse betingelser
ikke er opfyldt, eller i tilfælde af uregelmæssigheder, svig eller brud på andre forpligtelser.
Når faste beløb, enhedsomkostninger eller faste takster fastlægges ud fra tilskudsmodtagerens
sædvanlige praksis for omkostningsberegning, finder artikel 189185, stk. 2, anvendelse.
2. Hyppigheden og omfanget af tjek og kontroller kan blandt andet afhænge af
foranstaltningens art eller tilskudsmodtageren, herunder tidligere uregelmæssigheder eller
svig, som kan tilskrives den pågældende tilskudsmodtager.
3. De betingelser, som udløser betaling af faste beløb, enhedsomkostninger eller faste
takster, må ikke pålægge tilskudsmodtageren at indberette sine faktisk afholdte omkostninger.
4. Udbetaling af tilskuddet på grundlag af faste beløb, enhedsomkostninger eller
finansiering efter fast takst må ikke påvirke tilskudsmodtagernes ret til adgang til lovpligtige
registre til de formål, der er omhandlet i artikel 130129 og 188184.
5. Med henblik på de tjek og kontroller, der er omhandlet i nærværende artikels stk. 1,
finder artikel 186, stk. 3, litra a) og b), anvendelse.
Artikel 188184
Regelmæssig vurdering af faste beløb, enhedsomkostninger eller faste takster
Den metode, hvormed faste beløb, enhedsomkostninger eller faste takster fastsættes, de
underliggende data og de fremkomne beløb samt tilstrækkeligheden af disse beløb for så vidt
angår de opnåede output og/eller resultater skal vurderes regelmæssigt og, hvor det er
relevant, tilpasses i overensstemmelse med artikel 185181. Hyppigheden og omfanget af
vurderingerne afhænger af udviklingen i og arten af omkostninger, idet der navnlig tages
hensyn til væsentlige ændringer i markedspriser og andre relevante forhold.
Artikel 189185
Tilskudsmodtagerens sædvanlige praksis for omkostningsberegning
1. Hvis der gives tilladelse til at anvende tilskudsmodtagerens sædvanlige praksis for
omkostningsberegning, kan den ansvarlige anvisningsberettigede vurdere, om denne praksis
opfylder de i artikel 185181, stk. 4, omhandlede betingelser. Denne vurdering kan ske
forudgående eller ved anvendelse af en passende strategi for efterfølgende kontrol.
2. Hvis det på forhånd er fastslået, at tilskudsmodtagerens sædvanlige praksis for
omkostningsberegning opfylder betingelserne i artikel 185181, stk. 4, kan størrelsen af faste
beløb, enhedsomkostninger og finansiering efter fast takst fastsat i henhold til denne praksis,
DA 246 DA
ikke anfægtes af en efterfølgende kontrol. Dette berører ikke den ansvarlige
anvisningsberettigedes ret til at nedsætte tilskuddet i overensstemmelse med artikel 133131,
stk. 4.
3. Den ansvarlige anvisningsberettigede kan konkludere, at tilskudsmodtagerens
sædvanlige praksis for omkostningsberegning opfylder betingelserne i artikel 185181, stk. 4,
hvis de accepteres af de nationale myndigheder i forbindelse med tilsvarende
finansieringsordninger.
Artikel 190186
Støtteberettigede omkostninger
1. Tilskud må ikke overstige et samlet loft, der udtrykkes som en absolut værdi
("maksimalt tilskudsbeløb") beregnet på grundlag af:
a) det samlede finansieringsbeløb, som ikke er knyttet til omkostninger, i det i
artikel 126125, stk. 1, første afsnit, litra a), omhandlede tilfælde
b) de anslåede støtteberettigede omkostninger, hvor det er muligt, i det i artikel
126125, stk. 1, første afsnit, litra b), omhandlede tilfælde
c) det samlede beløb af de anslåede støtteberettigede omkostninger, der er klart
fastlagt på forhånd, i form af faste beløb, enhedsomkostninger eller faste takster som
omhandlet i artikel 126125, stk. 1, første afsnit, litra c), d) og e).
Uden at det berører basisretsakten, kan tilskud også udtrykkes som en procentdel af de
anslåede støtteberettigede omkostninger, når tilskuddet har den i første afsnit, litra b),
omhandlede form, eller som en procentdel af de faste beløb, enhedsomkostninger eller
finansiering efter fast takst, der er omhandlet i første afsnit, litra c).
Hvis tilskuddet har den i første afsnit, litra b), anførte form, og hvis tilskuddet som følge af
særlige forhold ved foranstaltningen kun kan udtrykkes i absolut værdi, skal verificeringen af
de støtteberettigede omkostninger foretages i overensstemmelse med artikel 159155, stk. 4,
og, hvor det er relevant, artikel 159. stk. 7155, stk. 5.
2. Uden at dette berører den maksimale samfinansieringssats, der er fastsat i
basisretsakten, gælder følgende:
a) tilskuddet må ikke overstige de støtteberettigede omkostninger
b) når tilskuddet har den i stk. 1, første afsnit, litra b), omhandlede form, og når
de anslåede støtteberettigede omkostninger omfatter omkostninger ved frivilligt
arbejde, jf. artikel 185181, stk. 8, må tilskuddet ikke overstige de anslåede
støtteberettigede omkostninger fraregnet omkostningerne ved frivilligt arbejde.
3. Støtteberettigede omkostninger, der faktisk er afholdt af tilskudsmodtageren, som
omhandlet i artikel 126125, stk. 1, første afsnit, litra b), skal opfylde alle følgende kriterier:
a) de afholdes i foranstaltningens eller arbejdsprogrammets løbetid med
undtagelse af de omkostninger, der vedrører afsluttende rapporter og
revisionspåtegninger
b) de er angivet i det anslåede samlede budget for foranstaltningen eller
arbejdsprogrammet
c) de er nødvendige for gennemførelsen af den foranstaltning eller det
arbejdsprogram, som er genstand for tilskuddet
DA 247 DA
d) de kan identificeres og verificeres, idet de navnlig er opført i
tilskudsmodtagerens regnskaber og fastlagt i overensstemmelse med de
regnskabsstandarder, som gælder i det land, hvor tilskudsmodtageren er etableret, og
i overensstemmelse med tilskudsmodtagerens sædvanlige praksis for
omkostningsberegning
e) de opfylder kravene i den relevante skatte- og sociallovgivning
f) de er rimelige og berettigede og overholder princippet om forsvarlig
økonomisk forvaltning, navnlig med hensyn til sparsommelighed og effektivitet.
4. Indkaldelser af forslag skal præcisere, hvilke omkostningskategorier der anses for
berettiget til EU-finansiering.
Medmindre andet er fastsat i basisretsakten og ud over denne artikels stk. 3, er følgende
omkostningskategorier støtteberettigede, når disse af den ansvarlige anvisningsberettigede er
angivet som støtteberettigede i forbindelse med indkaldelsen af forslag:
a) omkostninger vedrørende en forfinansieringsgaranti stillet af
tilskudsmodtageren, når en sådan garanti kræves af den ansvarlige
anvisningsberettigede i medfør af artikel 156152, stk. 1
b) omkostninger til attester om regnskaberne og operationelle kontrolrapporter,
når den ansvarlige anvisningsberettigede anmoder om sådanne attester eller rapporter
c) moms, som ikke kan tilbagebetales i henhold til den relevante nationale
momslovgivning, og som er betalt af en tilskudsmodtager, der ikke er en
afgiftspligtig person efter artikel 13, stk. 1, første afsnit, i Rådets direktiv
2006/112/EF90
d) afskrivningsomkostninger, forudsat at de rent faktisk er afholdt af
tilskudsmodtageren
e) lønomkostninger til nationale myndigheders personale i det omfang, de
vedrører omkostningerne til aktiviteter, som den pågældende offentlige myndighed
ikke ville udføre, hvis ikke det pågældende projekt blev gennemført.
Med henblik på andet afsnit, litra c):
a) anses moms for ikke at kunne kræves godtgjort, hvis den i henhold til den
nationale lovgivning vedrører en eller flere af følgende aktiviteter:
i) fritagne aktiviteter uden fradragsret
ii) aktiviteter, som falder uden for anvendelsesområdet for moms
iii) aktiviteter som omhandlet i nr. i) eller ii), for hvilke momsen ikke kan
fratrækkes, men refunderes ved hjælp af specifikke refusionsordninger eller
godtgørelsesfonde, som ikke er omhandlet i direktiv 2006/112/EF, selv om den
pågældende ordning eller fond er oprettet ved national momslovgivning
b) moms vedrørende de aktiviteter, som er anført i artikel 13, stk. 2, i direktiv
2006/112/EF, anses for at være betalt af en tilskudsmodtager, som ikke er en
ikkeafgiftspligtig person efter nævnte direktivs artikel 13, stk. 1, første afsnit, uanset
om den pågældende medlemsstat betragter disse aktiviteter som aktiviteter, der
90
Rådets direktiv 2006/112/EF af 28. november 2006 om det fælles merværdiafgiftssystem (EUT L 347
af 11.12.2006, s. 1).
DA 248 DA
udøves af offentligretlige organer, som optræder i deres egenskab af offentlig
myndighed.
Artikel 191187
Tilknyttede enheder og eneste tilskudsmodtager
1. I dette afsnit betragtes følgende enheder som enheder med tilknytning til
tilskudsmodtageren:
a) enheder, der tilsammen udgør den eneste tilskudsmodtager, jf. stk. 2
b) enheder, der opfylder kriterierne for tildeling af et tilskud, og som ikke
befinder sig i en af de i artikel 139136, stk. 1, og artikel 144141, stk. 1, omhandlede
situationer og har en tilknytning til tilskudsmodtageren, navnlig en retlig eller
kapitalmæssig retlig tilknytning, der hverken er begrænset til foranstaltningen eller
oprettet udelukkende med henblik på gennemførelsen heraf.
Afsnit V, kapitel 2, afdeling 2, finder ligeledes anvendelse på tilknyttede enheder.
2. Når flere enheder opfylder kriterierne for tildeling af et tilskud, og de tilsammen udgør
én enhed, kan denne enhed behandles som den eneste tilskudsmodtager, herunder også når
enheden er oprettet specifikt med det formål at gennemføre den foranstaltning, der skal
finansieres af tilskuddet.
3. Medmindre andet er bestemt i indkaldelsen af forslag, kan enheder, der er tilknyttet en
tilskudsmodtager, deltage i gennemførelsen af foranstaltningen, forudsat at begge følgende
betingelser er opfyldt:
a) de pågældende enheder identificeres i tilskudsaftalen
b) de pågældende enheder overholder de bestemmelser, der gælder for
tilskudsmodtageren i henhold til tilskudsaftalen, for så vidt angår:
i) omkostningernes støtteberettigelse eller de betingelser, som udløser
betalingen
ii) Kommissionens, OLAF's og Revisionsrettens ret til at foretage tjek og
revision.
Omkostninger afholdt af sådanne enheder kan godkendes som støtteberettigede eller kan
omfattes af faste beløb, enhedsomkostninger eller finansiering efter fast takst.
KAPITEL 2
PRINCIPPER
Artikel 192188
Generelle principper for tilskud
Tilskud ydes under overholdelse af principperne om:
a) ligebehandling
b) gennemsigtighed
c) samfinansiering
d) ikkekumuleret tildeling og ingen dobbeltfinansiering
DA 249 DA
e) ikketilbagevirkende kraft
f) forbud mod fortjeneste.
Artikel 193189
Gennemsigtighed
1. Tilskud tildeles efter offentliggørelse af indkaldelser af forslag, undtagen i de tilfælde,
der er omhandlet i artikel 199195.
2. Alle tilskud, der tildeles i løbet af et regnskabsår, offentliggøres i overensstemmelse
med artikel 38, stk. 1-4.
3. Efter den offentliggørelse, der er omhandlet i stk. 1 og 2, sender Kommissionen på
anmodning af Europa-Parlamentet og Rådet disse en rapport om:
a) antallet af ansøgere i det foregående regnskabsår
b) antallet og procentdelen af accepterede ansøgninger pr. indkaldelse af forslag
c) procedurens gennemsnitlige varighed fra datoen for afslutningen af
indkaldelsen af forslag til tildelingen af tilskud
d) antallet og størrelsen af tilskud, for hvilke en efterfølgende offentliggørelse
ikke fandt sted i det foregående regnskabsår i overensstemmelse med artikel 38, stk.
4
e) ethvert tilskud til finansielle institutioner, herunder EIB eller EIF i
overensstemmelse med artikel 199195, stk. 1, litra g).
Artikel 194190
Samfinansiering
1. Tilskud skal involvere samfinansiering. Følgelig må de midler, der er nødvendige for
at gennemføre foranstaltningen eller arbejdsprogrammet, ikke udelukkende tilføres ved hjælp
af tilskuddet.
Samfinansiering kan ydes i form af tilskudsmodtagerens egne midler, indtægter fra
foranstaltningen eller arbejdsprogrammet eller finansielle bidrag eller bidrag i form af
naturalydelser fra tredjemand.
2. Naturalydelser fra tredjemand i form af frivilligt arbejde værdisat i overensstemmelse
med artikel 185181, stk. 8, skal forelægges som støtteberettigede omkostninger i
budgetoverslaget. De skal forelægges særskilt fra de øvrige støtteberettigede omkostninger.
Frivilligt arbejde kan udgøre op til 50 % af samfinansieringen  i sin helhed . Til brug for
beregning af denne procentdel skal bidrag i form af naturalydelser og anden samfinansiering
baseres på overslagene fra ansøgeren.
Andre bidrag i form af naturalydelser fra tredjemand skal forelægges særskilt fra bidragene til
de støtteberettigede omkostninger i budgetoverslaget. Deres anslåede værdi skal angives i
budgetoverslaget og må ikke ændres efterfølgende.
3. Som en undtagelse fra stk. 1 kan en foranstaltning udadtil finansieres fuldt ud af
tilskuddet, hvis dette viser sig at være nødvendigt for dens gennemførelse. Der gives i
sådanne tilfælde en begrundelse herfor i tildelingsafgørelsen.
4. Denne artikel finder ikke anvendelse på rentegodtgørelser og garantigebyrstøtte.
DA 250 DA
Artikel 195191
Princippet om ikkekumuleret tildeling og forbud mod dobbeltfinansiering
1. Hver tilskudsmodtager kan i forbindelse med én og samme foranstaltning kun tildeles
ét tilskud finansieret over budgettet, medmindre andet er hjemlet i de relevante basisretsakter.
En tilskudsmodtager kan kun tildeles ét driftstilskud finansieret over budgettet pr.
regnskabsår.
En foranstaltning kan finansieres af forskellige ansvarlige anvisningsberettigede i fællesskab
med midler fra flere særskilte budgetposter.
2. Ansøgeren underretter omgående de anvisningsberettigede, hvis der er indgivet flere
ansøgninger eller modtaget flere tilskud i forbindelse med den samme foranstaltning eller det
samme arbejdsprogram.
3. Under ingen omstændigheder må de samme omkostninger finansieres to gange over
budgettet.
4. I forbindelse med følgende typer støtte finder stk. 1 og 2 ikke anvendelse, og
Kommissionen kan, hvor det er relevant, beslutte ikke at verificere, om den samme
omkostning er blevet finansieret to gange:
a) stipendier til studier, forskning, praktikophold eller erhvervsuddannelse
udbetalt til fysiske personer
b) direkte støtte til fysiske personer med særligt stort behov, såsom arbejdsløse og
flygtninge.
Artikel 196192
Princippet om forbud mod fortjeneste
1. Tilskud må ikke have til formål eller følge, at tilskudsmodtageren inden for rammerne
af foranstaltningen eller arbejdsprogrammet opnår en fortjeneste ("princippet om forbud mod
fortjeneste").
2. Med henblik på stk. 1 defineres fortjeneste som det beløb beregnet ved betalingen af
saldoen, hvormed indtægterne overstiger foranstaltningens eller arbejdsprogrammets
støtteberettigede omkostninger, hvor indtægterne er begrænset til EU-støtten og indtægterne
fra den pågældende foranstaltning eller det pågældende arbejdsprogram.
Når det drejer sig om driftstilskud, skal beløb, der er øremærket til opbygning af reserver,
ikke tages i betragtning i forbindelse med verificering af overholdelsen af princippet om
forbud mod fortjeneste.
3. Stk. 1 finder ikke anvendelse på:
a) foranstaltninger, hvis formål er at øge en tilskudsmodtagers økonomiske
kapacitet eller foranstaltninger, der skaber en indkomst for at sikre deres
videreførelse efter den EU-finansieringsperiode, der er fastsat i tilskudsaftalen
b) stipendier til studier, forskning, praktikophold eller erhvervsuddannelse
udbetalt til fysiske personer eller anden direkte støtte til fysiske personer med særligt
stort behov, såsom arbejdsløse og flygtninge
c) foranstaltninger gennemført af nonprofitorganisationer
DA 251 DA
d) tilskud i den form, der er omhandlet i artikel 126125, stk. 1, første afsnit, litra
a)
e) tilskud med lav værdi.
4. Når der opnås en fortjeneste, er Kommissionen berettiget til at tilbagesøge den
procentdel af fortjenesten, der svarer til EU-bidraget til de støtteberettigede omkostninger,
som faktisk er afholdt af tilskudsmodtageren i forbindelse med gennemførelse af
foranstaltningen eller arbejdsprogrammet.
Artikel 197193
Princippet om ikketilbagevirkende kraft
1. Medmindre andet er fastsat i denne artikel, må tilskud ikke tildeles med
tilbagevirkende kraft.
2. Der kan ydes tilskud til en allerede påbegyndt foranstaltning, forudsat at ansøgeren
kan godtgøre, at det var nødvendigt at igangsætte foranstaltningen inden undertegnelsen af
tilskudsaftalen.
I sådanne tilfælde er omkostninger, som er påløbet forud for datoen for indgivelsen af
ansøgningen om tilskud, ikke støtteberettigede, undtagen:
a) i behørigt begrundede undtagelsestilfælde som fastsat i basisretsakten eller
b) hvis foranstaltninger som omhandlet i artikel 199195, stk. 1, litra a) eller b), er
yderst påtrængende, hvorved en tidlig indgriben fra Unionens side vil være af
væsentlig betydning.
I de i andet afsnit, litra b), omhandlede tilfælde er omkostninger, som en tilskudsmodtager har
afholdt inden datoen for indgivelse af ansøgningen, berettiget til EU-finansiering på følgende
betingelser:
a) årsagerne til en sådan undtagelse er behørigt begrundet af den ansvarlige
anvisningsberettigede
b) i tilskudsaftalen fastsættes udtrykkeligt datoen for støtteberettigelse til en dato,
som ligger før datoen for indgivelsen af ansøgninger.
Den ved delegation bemyndigede anvisningsberettigede aflægger rapport om alle de i
nærværende stykke omhandlede tilfælde under overskriften "Undtagelser fra princippet om
ikketilbagevirkende kraft i henhold til finansforordningens artikel 197193" i den årsberetning,
der er omhandlet i artikel 74, stk. 9.
3. Der må ikke ydes tilskud med tilbagevirkende kraft til allerede afsluttede
foranstaltninger.
4. Hvad angår driftstilskud, skal tilskudsaftalen være undertegnet senest fire måneder
efter begyndelsen af tilskudsmodtagerens regnskabsår. Omkostninger, der er afholdt forud for
datoen for indgivelse af ansøgningen om tilskud eller forud for begyndelsen af
tilskudsmodtagerens regnskabsår, er ikke støtteberettigede. Den første tranche skal betales til
tilskudsmodtageren inden for 30 kalenderdage efter tilskudsaftalens underskrivelse.
DA 252 DA
KAPITEL 3
TILSKUDSPROCEDURE OG TILSKUDSAFTALE
Artikel 198194
Indhold og offentliggørelse af indkaldelser af forslag
1. Indkaldelser af forslag skal angive:
a) de mål, der forfølges
b) kriterierne for støtteberettigelse, udelukkelse, udvælgelse og tildeling samt de
relevante bilag
c) de nærmere regler for EU-finansiering med angivelse af alle typer EU-bidrag,
navnlig tilskudsformer
d) de nærmere regler og fristen for indgivelse af forslag
e) den planlagte dato, hvor alle ansøgere vil blive underrettet om resultatet af
vurderingen af deres ansøgninger, og den vejledende dato for underskrivelse af
tilskudsaftaler.
2. Datoerne omhandlet i stk. 1, litra e), fastlægges med udgangspunkt i følgende frister:
a) maksimalt seks måneder efter fristen for indgivelse af fuldstændige forslag
skal alle ansøgere være underrettet om resultatet af vurderingen af deres ansøgninger
b) maksimalt tre måneder efter den dato, hvor de valgte ansøgere er blevet
underrettet, skal der underskrives tilskudsaftaler med dem.
Disse frister kan justeres for at tage højde for den tid, der eventuelt er påkrævet for at
overholde særlige procedurer, der måtte være krævet efter basisretsakten i overensstemmelse
med forordning (EU) nr. 182/2011, og kan overskrides i særlige, behørigt begrundede
tilfælde, navnlig i forbindelse med komplekse foranstaltninger, når der er et stort antal
ansøgninger eller forsinkelser, der skyldes ansøgerne.
Den ved delegation bemyndigede anvisningsberettigede angiver i sin årsberetning den
gennemsnitlige tid, der er gået, inden ansøgerne er blevet underrettet og tilskudsaftalerne
underskrevet. I tilfælde af overskridelse af de frister, der er omhandlet i første afsnit, skal den
ved delegation bemyndigede anvisningsberettigede oplyse årsagerne dertil og skal, hvis de
ikke er behørigt begrundet i overensstemmelse med andet afsnit, foreslå korrigerende
foranstaltninger.
3. Indkaldelser af forslag offentliggøres på EU-institutioners websted og på enhver anden
hensigtsmæssig måde, herunder i Den Europæiske Unions Tidende, når det er nødvendigt for
at informere potentielle tilskudsmodtagere yderligere. Indkaldelser af forslag kan
offentliggøres med forbehold af vedtagelsen af den finansieringsafgørelse, der er omhandlet i
artikel 111110, herunder i løbet af det år, som går forud for gennemførelsen af budgettet.
Enhver ændring af indholdet af indkaldelserne af forslag offentliggøres på samme vilkår.
Artikel 199195
Undtagelsestilfælde, hvor der ikke indkaldes forslag
Tilskud kan kun tildeles uden indkaldelse af forslag i følgende tilfælde:
DA 253 DA
a) med henblik på humanitær bistand, nødhjælpsforanstaltninger,
civilbeskyttelsesindsats eller bistand i krisesituationer
b) i andre undtagelsesvise og behørigt begrundede hastetilfælde
c) til organer med et retligt eller faktisk monopol eller til organer udpeget af
medlemsstater, på deres ansvar, når disse medlemsstater befinder sig i en retlig eller
faktisk monopolstilling
d) til organer, der i en basisretsakt som omhandlet i artikel 58 udtrykkeligt er
identificeret som tilskudsmodtagere, eller til organer udpeget af medlemsstater, på
deres ansvar, når disse medlemsstater i en basisretsakt er identificeret som
tilskudsmodtagere
e) når det drejer sig om forskning og teknologisk udvikling, til de organer, som er
anført i det arbejdsprogram, der er omhandlet i artikel 111110, når basisretsakten
udtrykkeligt giver denne mulighed og på betingelse af, at projektet ikke falder inden
for anvendelsesområdet for en indkaldelse af forslag
f) når det drejer sig om aktiviteter med særlige karakteristika, som kræver en
særlig form for organ på grund af dets tekniske kompetence, dets høje
specialiseringsgrad eller dets administrative beføjelser, på betingelse af, at de
pågældende aktiviteter ikke falder inden for anvendelsesområdet for en indkaldelse
af forslag
g) til EIB eller EIF til tekniske bistandsforanstaltninger. I så fald finder artikel
200196, stk. 1, litra a)-d), ikke anvendelse.
Når den i første afsnit, litra f), omhandlede særlige form for organ er en medlemsstat, kan
tilskuddet også tildeles uden indkaldelse af forslag til det organ, der udpeges af
medlemsstaten, på dennes ansvar, med henblik på gennemførelse af foranstaltningen.
De tilfælde, der er omhandlet i første afsnit, litra c) og f), begrundes behørigt i
tildelingsafgørelsen.
Artikel 200196
Indholdet af ansøgninger om tilskud
1. Ansøgningen om tilskud skal indeholde følgende:
a) oplysninger om ansøgerens retlige status  , herunder om der er tale om en
ikkestatslig organisation 
b) en erklæring fra ansøgeren på tro og love i overensstemmelse med artikel
140137, stk. 1, og om, at udvælgelses- og tildelingskriterierne er opfyldt
c) de nødvendige oplysninger til at godtgøre ansøgerens finansielle og
operationelle kapacitet til at gennemføre den foreslåede foranstaltning eller det
foreslåede arbejdsprogram, og, hvis den ansvarlige anvisningsberettigede på
grundlag af en risikovurdering træffer afgørelse herom, bilag til bekræftelse af
oplysningerne, såsom resultatopgørelsen og balancen for op til de tre seneste
afsluttede regnskabsår.
Der må ikke anmodes om sådanne oplysninger og bilag fra ansøgere, hvis finansielle
og operationelle kapacitet ikke skal verificeres, jf. artikel 202198, stk. 5 eller 6.
Derudover må der ikke anmodes om bilag for tilskud med lav værdi
DA 254 DA
d) når ansøgningen vedrører et tilskud til en foranstaltning, hvor beløbet
overstiger 750 000 EUR, eller et driftstilskud, som overstiger 100 000 EUR, en
revisionsberetning udarbejdet af en autoriseret ekstern revisor, hvis en sådan
beretning foreligger, og i alle tilfælde, hvor en lovpligtig revision er påkrævet i
henhold til EU-retten eller national ret, hvorved regnskabet for op til de tre seneste
disponible regnskabsår attesteres. Ansøgeren skal i alle øvrige tilfælde indgive en
egenerklæring underskrevet af dennes bemyndigede repræsentant, hvori rigtigheden
af regnskabet for op til de tre seneste disponible regnskabsår attesteres.
Første afsnit finder kun anvendelse på den første ansøgning, som tilskudsmodtageren
indgiver til en ansvarlig anvisningsberettiget i løbet af ét og samme regnskabsår.
Når det drejer sig om aftaler mellem Kommissionen og flere tilskudsmodtagere,
gælder de tærskler, som er fastsat i første afsnit, for hver enkelt tilskudsmodtager.
Når der er tale om de partnerskaber, der er omhandlet i artikel 132130, stk. 4, skal
den revisionsberetning, der er omhandlet i dette litras første afsnit, og som omfatter
de to seneste disponible regnskabsår, forelægges, inden den finansielle
partnerskabsrammeaftale undertegnes.
Den ansvarlige anvisningsberettigede kan på grundlag af en risikovurdering undlade
at kræve den i første afsnit omhandlede forpligtelse opfyldt for
uddannelsesinstitutioner og, når der er tale om aftaler med flere tilskudsmodtagere,
for tilskudsmodtagere, der har påtaget sig et solidarisk og fælles ansvar, eller som
ikke har noget finansielt ansvar.
Første afsnit finder ikke anvendelse på personer og enheder, der er støtteberettigede
ved indirekte forvaltning, i det omfang de opfylder betingelserne i artikel 62, stk. 1,
første afsnit, litra c), og i artikel 158154
e) en beskrivelse af foranstaltningen eller arbejdsprogrammet og et
budgetoverslag, der:
i) har balance i indtægter og udgifter og
ii) angiver de anslåede støtteberettigede omkostninger for foranstaltningen
eller arbejdsprogrammet.
Nr. i) og ii) finder ikke anvendelse på multidonorforanstaltninger.
Uanset nr. i) kan budgetoverslaget i behørigt begrundede tilfælde omfatte
hensættelser til uforudsete udgifter eller mulige udsving i valutakurser
f) en angivelse af kilderne til og beløbet af de EU-midler, som den pågældende i
samme regnskabsår har modtaget eller ansøgt om til den samme foranstaltning eller
en del af foranstaltningen eller til driften, samt alle andre midler, som ansøgeren har
modtaget eller ansøgt om til den samme foranstaltning.
2. Ansøgningen kan opdeles i flere dele, som kan indgives i forskellige faser i
overensstemmelse med artikel 204200, stk. 2.
Artikel 201197
Kriterier for støtteberettigelse
1. I kriterierne for støtteberettigelse fastsættes betingelserne for deltagelse i en
indkaldelse af forslag.
2. Enhver af følgende ansøgere er berettigede til at deltage i en indkaldelse af forslag:
DA 255 DA
a) juridiske personer
b) fysiske personer, i det omfang dette er nødvendigt på grund af
foranstaltningens art eller beskaffenhed eller på grund af den målsætning, der
forfølges af ansøgeren
c) enheder, der ikke er juridiske personer i henhold til gældende national ret,
forudsat at deres repræsentanter har kapacitet til at indgå retlige forpligtelser på
enhedens vegne, og at enhederne frembyder garanti for beskyttelsen af Unionens
finansielle interesser svarende til den garanti, som juridiske personer frembyder.
Ansøgeren skal navnlig have en finansiel og operationel kapacitet, der svarer til
juridiske personers. Ansøgerens repræsentanter skal bevise, at disse betingelser er
opfyldt.
3. Indkaldelser af forslag kan fastlægge yderligere kriterier for støtteberettigelse, der skal
fastsættes under behørig hensyntagen til målene for foranstaltningen og overholde
principperne om gennemsigtighed og ikkeforskelsbehandling.
4. Med henblik på artikel 184180, stk. 5, og nærværende artikel betragtes JRC som en
juridisk person etableret i en medlemsstat.
Artikel 202198
Udvælgelseskriterier
1. Der anvendes udvælgelseskriterier, der gør det muligt at vurdere ansøgerens evne til at
fuldføre den foreslåede foranstaltning eller det foreslåede arbejdsprogram.
2. Ansøgeren skal råde over stabile finansieringskilder, som er tilstrækkelige til, at
vedkommende kan opretholde sine aktiviteter i hele den periode, hvortil der ydes tilskud, og
deltage i finansieringen heraf ("finansiel kapacitet").
3. Ansøgeren skal råde over de faglige kompetencer og kvalifikationer, der er
nødvendige for at fuldføre den foreslåede foranstaltning eller det foreslåede arbejdsprogram,
medmindre andet udtrykkeligt er fastsat i basisretsakten ("operationel kapacitet").
4. Den finansielle og operationelle kapacitet verificeres navnlig ud fra en analyse af
eventuelle oplysninger eller bilag, der er omhandlet i artikel 200196.
Er der ikke i indkaldelsen af forslag anmodet om bilag, og har den ansvarlige
anvisningsberettigede rimelige grunde til at betvivle en ansøgers finansielle eller operationelle
kapacitet, skal den ansvarlige anvisningsberettigede anmode ansøgeren om at fremlægge alle
relevante dokumenter.
For partnerskaber foretages verificeringen i overensstemmelse med artikel 132130, stk. 6.
5. Den finansielle kapacitet skal ikke verificeres, når der er tale om:
a) fysiske personer, som modtager uddannelsesstøtte
b) fysiske personer med særligt stort behov, såsom arbejdsløse og flygtninge, der
modtager direkte støtte
c) offentlige organer, herunder medlemsstatsorganisationer
d) internationale organisationer
e) personer eller enheder, der ansøger om rentegodtgørelse og garantigebyrstøtte,
når målet med en sådan godtgørelse og støtte er at øge tilskudsmodtagerens
finansielle kapacitet eller at skabe en indkomst.
DA 256 DA
6. Den ansvarlige anvisningsberettigede kan på grundlag af en risikoanalyse undlade at
kræve forpligtelsen til at verificere offentlige organers, medlemsstatsorganisationers og
internationale organisationers operationelle kapacitet.
Artikel 203199
Tildelingskriterier
Tildelingskriterierne skal gøre det muligt at:
a) bedømme kvaliteten af de indgivne forslag set i forhold til de opstillede mål og
prioriteter og de forventede resultater
b) tildele tilskud til de foranstaltninger eller arbejdsprogrammer, der maksimerer
EU-finansieringens samlede effektivitet.
c) evaluere ansøgningerne om tilskud.
Artikel 204200
Evalueringsprocedure
1. Forslagene evalueres på grundlag af de på forhånd meddelte udvælgelses- og
tildelingskriterier med henblik på at afgøre, hvilke forslag der kan finansieres.
2. Den ansvarlige anvisningsberettigede skal, hvor det er hensigtsmæssigt, opdele
processen i flere faser. Reglerne for processen meddeles i indkaldelsen af forslag.
De ansøgere, hvis forslag afvises i en hvilken som helst fase, underrettes i overensstemmelse
med stk. 7.
De samme dokumenter og oplysninger kræves kun én gang i den samme procedure.
3. Evalueringsudvalget, der er omhandlet i artikel 154150, eller i givet fald den
ansvarlige anvisningsberettigede kan anmode en ansøger om at give yderligere oplysninger
eller præcisere de bilag, der er indgivet i overensstemmelse med artikel 155151. Den
anvisningsberettigede fører passende registre over kontakterne med ansøgerne under
proceduren.
4. Når evalueringsudvalget har afsluttet sit arbejde, underskriver dets medlemmer en
protokol herom, hvori alle de gennemgåede forslag opregnes, hvori deres kvaliteter vurderes,
og det angives, hvilke forslag der kan modtage tilskud.
I protokollen opstilles om nødvendigt en rangordning af alle de gennemgåede forslag, og der
opstilles anbefalinger for det maksimale beløb til tildeling og eventuelle ikkevæsentlige
tilpasninger af tilskudsansøgningen.
Protokollen opbevares som dokumentation.
5. Den ansvarlige anvisningsberettigede kan opfordre en ansøger til at tilpasse forslaget i
lyset af evalueringsudvalgets henstillinger. Den ansvarlige anvisningsberettigede fører
passende registre over kontakterne med ansøgerne under proceduren.
6. Den ansvarlige anvisningsberettigede træffer på grundlag af evalueringen sin
afgørelse, der skal indeholde mindst følgende oplysninger:
a) afgørelsens genstand og samlede beløb
b) de valgte ansøgeres navne, foranstaltningernes betegnelser, de tildelte beløb og
grundene til dette valg, herunder når det afviger fra evalueringsudvalgets udtalelse
DA 257 DA
c) navnene på eventuelle afviste ansøgere og grundene til, at de er blevet afvist.
7. Den ansvarlige anvisningsberettigede underretter skriftligt ansøgerne om, hvilken
afgørelse der er truffet om deres ansøgning. Hvis det ønskede tilskud ikke tildeles, meddeler
den pågældende EU-institution grundene til, at ansøgningen blev afvist. Afviste ansøgere
underrettes om resultatet af evalueringen af deres ansøgning hurtigst muligt og under alle
omstændigheder senest 15 kalenderdage efter, at oplysningerne er sendt til de valgte ansøgere.
8. For tilskud i henhold til artikel 199195 kan den ansvarlige anvisningsberettigede:
a) beslutte ikke at anvende nærværende artikels stk. 2 og 4 og artikel 154150
b) samle indholdet af evalueringsrapporten og tildelingsafgørelsen i et enkelt
dokument og underskrive dette.
Artikel 205201
Tilskudsaftale
1. Tilskud skal være omfattet af en skriftlig aftale.
2. Tilskudsaftalen skal som minimum indeholde:
a) emnet
b) tilskudsmodtageren
c) varigheden, navnlig:
i) datoen for dens ikrafttræden
ii) startdatoen for og varigheden af foranstaltningen eller regnskabsåret,
der finansieres
d) en beskrivelse af foranstaltningen eller, når der er tale om driftstilskud, af
arbejdsprogrammet tillige med en beskrivelse af de forventede resultater
e) den maksimale EU-finansiering udtrykt i EUR, budgetoverslaget for
foranstaltningen eller arbejdsprogrammet og tilskuddets form
f) reglerne for rapportering og betaling samt udbudsreglerne i artikel 209205
g) tilskudsmodtagerens accept af de forpligtelser, der er omhandlet i artikel
130129
h) bestemmelser om synligheden af Unionens finansielle støtte, undtagen i
behørigt begrundede tilfælde, hvor en sådan synlighed ikke er mulig eller
hensigtsmæssig
i) den relevante lovgivning, hvilket skal være EU-retten, om nødvendigt
suppleret af national ret som anført i tilskudsaftalen. Der kan afviges herfra i
tilskudsaftaler indgået med internationale organisationer
j) den domstol eller voldgiftsret, der er kompetent til at behandle tvister.
3. Pengekrav, der opstår for andre enheder eller personer end stater som følge af
gennemførelsen af en tilskudsaftale, skal kunne tvangsfuldbyrdes i overensstemmelse med
artikel 100, stk. 2.
4. Ændringer af tilskudsaftaler må ikke have til formål eller følge at indføre ændringer af
en art, der kan skabe tvivl om tildelingsafgørelsen eller indebære tilsidesættelse af princippet
om ligebehandling af ansøgere.
DA 258 DA
KAPITEL 4
GENNEMFØRELSE AF TILSKUD
Artikel 206202
Tilskudsbeløbet og ekstrapolering af revisionsresultater
1. Tilskudsbeløbet bliver først endeligt, når den ved delegation bemyndigede ansvarlige
anvisningsberettigede har godkendt de endelige rapporter og i givet fald regnskaberne, uden
at dette berører den pågældende EU-institutions, OLAF's eller Revisionsrettens mulighed for
efterfølgende at foretage revision, tjek og undersøgelser. Artikel 133131, stk. 4, finder også
anvendelse efter, at tilskuddet er blevet endeligt.
2. Når kontroller eller revisioner påviser systemiske eller tilbagevendende
uregelmæssigheder, svig eller misligholdte forpligtelser, der kan tilskrives tilskudsmodtageren
og har væsentlig indvirkning på tilskud, som en sådan tilskudsmodtager har fået tildelt på
tilsvarende vilkår, kan den ansvarlige anvisningsberettigede suspendere gennemførelsen af
tilskudsaftalen eller betalinger i relation til alle de berørte tilskud eller, hvor det er relevant,
bringe de pågældende tilskudsaftaler med denne tilskudsmodtager til ophør under
hensyntagen til situationens alvor.
Den ansvarlige anvisningsberettigede kan endvidere nedsætte tilskud, afvise omkostninger,
der ikke er støtteberettigede, og inddrive beløb, som uretmæssigt er udbetalt, i forbindelse
med alle de tilskud, der er berørt af de i første afsnit omhandlede systemiske eller
tilbagevendende uregelmæssigheder, svig eller misligholdte forpligtelser, som kan
underkastes revision, tjek og undersøgelser i overensstemmelse med de pågældende
tilskudsaftaler.
3. Den ansvarlige anvisningsberettigede fastsætter for hvert enkelt tilskud, om muligt på
grundlag af de omkostninger, som uretmæssigt er blevet erklæret for støtteberettigede, de
beløb, der skal nedsættes eller inddrives, efter at have godkendt de revisionsberetninger og
reviderede regnskaber, som tilskudsmodtageren har fremsendt.
4. Når det ikke er muligt eller ville kræve en uforholdsmæssigt stor indsats præcist at
kvantificere de ikkestøtteberettigede omkostninger for hvert enkelt tilskud, kan de beløb, der
skal reduceres eller inddrives, fastsættes ved ekstrapolering af den nedsættelses- eller
inddrivelsessats, der finder anvendelse på de tilskud, i forhold til hvilke der er påvist
systembetingede eller tilbagevendende uregelmæssigheder, svig eller misligholdte
forpligtelser, eller ved at anvende en fast sats under hensyntagen til
proportionalitetsprincippet, når ikkestøtteberettigede omkostninger ikke kan anvendes som
grundlag for fastsættelsen af de beløb, der skal nedsættes eller inddrives. Tilskudsmodtageren
skal have mulighed for at foreslå en behørigt underbygget alternativ metode eller sats, inden
der skrides til nedsættelse eller inddrivelse.
Artikel 207203
Bilag vedrørende betalingsanmodninger
1. Den ansvarlige anvisningsberettigede skal præcisere de bilag, der skal vedlægges
betalingsanmodninger.
2. For hvert tilskud kan forfinansieringen opdeles i flere trancher i overensstemmelse
med forsvarlig økonomisk forvaltning. Anmodningen om udbetaling af en yderligere
DA 259 DA
forfinansieringstranche skal ledsages af tilskudsmodtagerens erklæring om udnyttelsen af
hidtidig forfinansiering. Hele tranchen udbetales, hvis mindst 70 % af den eventuelle hidtidige
forfinansiering er udnyttet. I modsat fald nedsættes tranchen med det beløb, som endnu ikke
er udnyttet op til denne tærskel.
3. Tilskudsmodtageren erklærer på tro og love, at oplysningerne i vedkommendes
betalingsanmodninger er fuldstændige, pålidelige og retvisende, uden at dette dog berører
forpligtelsen til at forelægge bilag. Tilskudsmodtageren erklærer også, at de afholdte
omkostninger er støtteberettigede i overensstemmelse med tilskudsaftalen, og at
betalingsanmodningerne er underbygget af passende bilag, som kan tjekkes.
4. Til støtte for enhver mellemliggende betaling eller betaling af saldoen uanset beløbet
kan den ansvarlige anvisningsberettigede kræve en attest for regnskaberne for
foranstaltningen eller arbejdsprogrammet og de underliggende regnskaber. Der anmodes om
en sådan attest på grundlag af en risikovurdering under hensyntagen til tilskudsbeløbet,
udbetalingens størrelse, den konkrete tilskudsmodtager og de støttede aktiviteters karakter.
Attesten skal udarbejdes af en autoriseret ekstern revisor eller, når der er tale om offentlige
organer, af en kompetent og uafhængig offentligt ansat.
Attesten skal i overensstemmelse med en metode, som den ansvarlige anvisningsberettigede
har godkendt, og på grundlag af vedtagne procedurer i overensstemmelse med internationale
standarder attestere, at de omkostninger, som tilskudsmodtageren har opført i de regnskaber,
som betalingsanmodningen er baseret på, er reelle, registreret korrekt og støtteberettigede i
overensstemmelse med tilskudsaftalen. I konkrete og behørigt begrundede tilfælde kan den
ansvarlige anvisningsberettigede anmode om attesten i form af en udtalelse eller et andet
format i overensstemmelse med internationale standarder.
5. Den ansvarlige anvisningsberettigede kan på grundlag af en risikovurdering anmode
om en operationel kontrolrapport, som er udarbejdet af en uafhængig tredjemand, der er
godkendt af den ansvarlige anvisningsberettigede, til støtte for enhver betaling. Den
operationelle kontrolrapport skal fastslå, at den operationelle kontrol er udført i
overensstemmelse med en metode, som er godkendt af den ansvarlige anvisningsberettigede,
og om foranstaltningen eller arbejdsprogrammet rent faktisk blev gennemført i
overensstemmelse med de betingelser, som er fastsat i tilskudsaftalen.
Artikel 208204
Finansiel støtte til tredjemand
Når gennemførelsen af en foranstaltning eller et arbejdsprogram gør det nødvendigt at yde
finansiel støtte til tredjemand, kan tilskudsmodtageren yde sådan finansiel støtte, hvis
betingelserne for sådan støtte er fastsat i tilskudsaftalen mellem tilskudsmodtageren og
Kommissionen uden nogen skønsmargen.
Der anses ikke at være nogen skønsmargen, hvis tilskudsafgørelsen præciserer følgende:
a) maksimumsbeløbet for den finansielle støtte, som kan betales til tredjemand,
og som ikke må overstige 60 000 EUR og kriterierne for fastsættelse af det præcise
beløb
b) de forskellige former for aktiviteter, som der kan ydes en sådan finansiel støtte
til, på grundlag af en fast liste
c) en definition af de personer eller kategorier af personer, som kan modtage en
sådan finansiel støtte, og kriterierne for at yde støtten.
DA 260 DA
Den tærskel, der er omhandlet i andet afsnit, litra a), kan overskrides,  hvis det drejer sig om
humanitær bistand, nødhjælpsforanstaltninger, civilbeskyttelsesindsats og bistand i
krisesituationer, eller  hvis opfyldelsen af foranstaltningernes mål ellers ville være umulig
eller uforholdsmæssigt vanskelig.
Artikel 209205
Kontrakter som led i gennemførelsen
1. Uden at dette berører direktiv 2014/24/EU og Europa-Parlamentets og Rådets direktiv
2014/25/EU91
, kan tilskudsmodtageren, hvis gennemførelsen af foranstaltningen eller
arbejdsprogrammet kræver, at der indgås en offentlig kontrakt, tildele den offentlige
kontrakten i overensstemmelse med sin sædvanlige indkøbspraksis, forudsat at den offentlige
kontrakten tildeles til det økonomisk mest fordelagtige bud eller, hvor det er hensigtsmæssigt,
til buddet med laveste pris, idet interessekonflikter undgås.
2. Hvis gennemførelsen af foranstaltningen eller arbejdsprogrammet kræver, at der
indgås en offentlig kontrakt med en værdi på over 60 000 EUR, kan den ansvarlige
anvisningsberettigede i behørigt begrundede tilfælde kræve, at tilskudsmodtageren overholder
særlige regler ud over de i stk. 1 omhandlede.
Disse særlige regler skal være baseret på regler i denne forordning og stå i et rimeligt forhold
til værdien af de pågældende offentlige kontrakter, EU-bidragets relative størrelse i forhold til
de samlede omkostninger til foranstaltningen og risikoen. Sådanne særlige regler medtages i
tilskudsafgørelsen.
AFSNIT IX
PRISER
Artikel 210206
Almindelige bestemmelser
1. Priser tildeles i overensstemmelse med principperne om gennemsigtighed og
ligebehandling og skal fremme opfyldelsen af Unionens politiske mål.
2. Priser må ikke tildeles direkte uden en konkurrence.
Konkurrencer om priser med en enhedsværdi på 1 000 000 EUR eller derover må kun
udskrives, hvis de pågældende priser er nævnt i den finansieringsafgørelse, som er omhandlet
i artikel 111110, og efter at oplysninger om sådanne priser er blevet forelagt Europa-
Parlamentet og Rådet.
3. Prisens størrelse må ikke være forbundet med de omkostninger, som vinderen har
afholdt.
4. Når gennemførelsen af en foranstaltning eller et arbejdsprogram kræver, at en
tilskudsmodtager tildeler priser til tredjemand, kan tilskudsmodtageren tildele sådanne priser,
forudsat at kriterierne for støtteberettigelse og tildeling, prisens størrelse  eller type  og
91
Europa-Parlamentets og Rådets direktiv 2014/25/EU af 26. februar 2014 om fremgangsmåderne ved
indgåelse af kontrakter inden for vand- og energiforsyning, transport samt posttjenester og om
ophævelse af direktiv 2004/17/EF (EUT L 94 af 28.3.2014, s. 243).
DA 261 DA
betalings - og leverings vilkårene er fastlagt i tilskudsaftalen mellem tilskudsmodtageren
og Kommissionen uden nogen skønsmargen.
Artikel 211207
Konkurrenceregler, tildeling og offentliggørelse
1. Konkurrenceregler skal:
a) fastsætte kriterierne for deltagelse
b) om nødvendigt fastsætte de nærmere regler og fristen for registrering af
ansøgere og for indgivelse af ansøgninger
c) fastsætte udelukkelseskriterierne som fastlagt i artikel 139136 og
udelukkelsesgrundene i artikel 144141
d) fastsætte, at ansøgerne bærer det fulde ansvar i tilfælde af krav vedrørende de
aktiviteter, der gennemføres som led i konkurrencen
e) fastsætte, at vinderne skal acceptere forpligtelserne i artikel 130129 og de
offentliggørelsesforpligtelser, som er fastlagt i konkurrencereglerne
f) fastsætte tildelingskriterierne, som skal gøre det muligt at vurdere
ansøgningernes kvalitet med hensyn til de forfulgte mål og de forventede resultater
og objektivt at fastslå, om ansøgningerne accepteres
g) fastsætte prisens eller prisernes størrelse  eller type 
h) fastlægge de nærmere regler for udbetaling  eller levering  af priserne til
vinderne efter tildelingen.
For så vidt angår første afsnit, litra a), kan tilskudsmodtagere deltage, medmindre andet er
anført i konkurrencereglerne.
Artikel 198194, stk. 3, finder tilsvarende anvendelse på offentliggørelse af konkurrencer.
2. Konkurrencereglerne kan fastsætte betingelserne for aflysning af konkurrencen,
navnlig når dens mål ikke kan opfyldes.
3. Priser uddeles af den ansvarlige anvisningsberettigede efter en evaluering foretaget af
det evalueringsudvalg, der er omhandlet i artikel 154150.
Artikel 204200, stk. 4 og 6, finder tilsvarende anvendelse på tildelingsafgørelsen.
4. Ansøgerne underrettes om resultatet af evalueringen af deres ansøgning hurtigst
muligt og under alle omstændigheder senest 15 kalenderdage efter, at den
anvisningsberettigede har truffet tildelingsafgørelsen.
Den vindende ansøger underrettes om afgørelsen om tildeling af prisen, som udgør den retlige
forpligtelse.
5. Alle priser, der tildeles i løbet af et regnskabsår, offentliggøres i overensstemmelse
med artikel 38, stk. 1-4.
På anmodning af Europa-Parlamentet og Rådet sender Kommissionen efter offentliggørelsen
disse en rapport om:
a) antallet af ansøgere i det forløbne år
b) antallet af ansøgere og procentdelen af accepterede ansøgninger pr.
konkurrence
DA 262 DA
c) en liste over de eksperter, som har deltaget i evalueringsudvalg i det forløbne
år, sammen med oplysninger om, hvilken procedure der er anvendt ved udvælgelsen
af eksperterne.
AFSNIT X
FINANSIELLE INSTRUMENTER, BUDGETGARANTIER OG FINANSIEL
BISTAND
KAPITEL 1
FÆLLES BESTEMMELSER
Artikel 212208
Anvendelsesområde og gennemførelse
1. Såfremt det viser sig at være den mest hensigtsmæssige måde at opfylde Unionens
politikmål, kan Unionen etablere finansielle instrumenter eller yde budgetgarantier eller
finansiel bistand med støtte fra budgettet ved en basisretsakt, som fastlægger deres
anvendelsesområde og gennemførelsesperiode.
2. Medlemsstaterne kan bidrage til Unionens finansielle instrumenter, budgetgarantier
eller finansielle bistand. Tredjeparter kan også bidrage, hvis der gives tilladelse til dette i
basisretsakten.
 ny
3. Hvis finansielle instrumenter eller budgetgarantier gennemføres ved direkte forvaltning,
sikrer Kommissionen tilsvarende overholdelse af artikel 159, stk. 2, for så vidt angår
finansielle formidlere og slutmodtagere.
 2018/1046
 ny
43. Gennemføres finansielle instrumenter ved delt forvaltning med medlemsstaterne,
finder sektorspecifikke regler anvendelse.
54. Når finansielle instrumenter eller budgetgarantier gennemføres ved indirekte
forvaltning, indgår Kommissionen aftaler med enhederne i henhold til artikel 62, stk. 1, første
afsnit, litra c), nr. ii), iii), v) og vi). Når disse enheders systemer, regler og procedurer er
blevet vurderet i henhold til artikel 158  , stk. 3 og 4  154, stk. 4, kan de fuldt ud basere
sig på disse systemer, regler og procedurer. Disse enheder kan, når de gennemfører finansielle
instrumenter og budgetgarantier ved indirekte forvaltning, indgå aftaler med finansielle
formidlere, som udvælges i overensstemmelse med procedurer svarende til dem, der anvendes
af Kommissionen. Disse enheder skal indarbejde kravene i artikel 159155, stk. 2, i sådanne
aftaler.
Kommissionen forbliver ansvarlig for at sikre, at gennemførelsesrammen for de finansielle
instrumenter  og budgetgarantier  er i overensstemmelse med princippet om forsvarlig
DA 263 DA
økonomisk forvaltning og understøtter opfyldelsen af fastlagte og tidsbestemte politikmål, der
kan måles i form af ydelser og/eller resultater. Kommissionen har ansvaret for
gennemførelsen af de finansielle instrumenter  og budgetgarantier , uden at dette dog
berører de bemyndigede enheders retlige og kontraktlige ansvar i overensstemmelse med den
relevante lovgivning og artikel 130129.
Når tredjelande bidrager til finansielle instrumenter eller budgetgarantier i henhold til stk. 2,
kan basisretsakten åbne mulighed for, at der udpeges støtteberettigede gennemførelsesenheder
eller modparter fra de pågældende lande.
65. Revisionsretten har fuld adgang til alle oplysninger relateret til finansielle
instrumenter, budgetgarantier og finansiel bistand, herunder ved kontrol på stedet.
Revisionsretten er den eksterne revisor, der er ansvarlig for de projekter og programmer, som
modtager støtte under et finansielt instrument eller en budgetgaranti eller modtager finansiel
bistand.
Artikel 213209
Principper og betingelser for finansielle instrumenter og budgetgarantier
1. Finansielle instrumenter og budgetgarantier anvendes i overensstemmelse med
principperne om forsvarlig økonomisk forvaltning, gennemsigtighed, proportionalitet,
ikkeforskelsbehandling, ligebehandling og nærhed og i overensstemmelse med deres
målsætninger.
2. Finansielle instrumenter og budgetgarantier:
a) skal rette op på markedssvigt eller suboptimale investeringsforhold og må kun
yde støtte på en proportional måde til slutmodtagere, som i henhold til internationalt
accepterede standarder anses for at være økonomisk levedygtige på tidspunktet for
Unionens finansielle støtte
b) skal opnå additionalitet ved at hindre erstatning af potentiel støtte og
potentielle investeringer fra andre offentlige eller private kilder
c) må ikke forvride konkurrencen på det indre marked og skal være i
overensstemmelse med statsstøttereglerne
d) skal opnå en løftestangseffekt og en multiplikatoreffekt med et målinterval af
værdier baseret på en forudgående evaluering for det tilsvarende finansielle
instrument eller den tilsvarende budgetgaranti ved at mobilisere en samlet
investering, som er større end Unionens bidrag eller garanti, herunder, hvor det er
relevant, maksimering af private investeringer
e) skal gennemføres således, at det sikres, at de enheder eller modparter, som
medvirker til gennemførelsen, har en fælles interesse i at nå de politikmål, der er
fastsat i den relevante basisretsakt, i kraft af bestemmelser om f.eks. saminvestering,
krav om risikodeling eller finansielle incitamenter, samtidig med at
interessekonflikter i forhold til de pågældende enheders eller modparters andre
aktiviteter undgås
f) skal fastsætte et vederlag fra Unionen, der står i et rimeligt forhold til
risikodelingen blandt de finansielle deltagere og politikmålene for det finansielle
instrument eller budgetgarantien
DA 264 DA
g) skal, hvis vederlag til de gennemførende enheder eller de modparter, som
medvirker til gennemførelsen, er forfaldent, sørge for, at et sådant vederlag er
præstationsbaseret og omfatter:
i) administrationsgebyrer, som aflønner enheden eller modparten for det
udførte arbejde i forbindelse med gennemførelsen af et finansielt instrument
eller en budgetgaranti, der så vidt muligt skal være baseret på de udførte
transaktioner eller tilbagebetalte beløb, og
ii) politikrelaterede incitamenter for at fremme opfyldelsen af
politikmålene eller incitamenter vedrørende det finansielle instruments eller
budgetgarantiens økonomiske resultater, hvor dette er hensigtsmæssigt.
Ekstraordinære udgifter kan godtgøres i behørigt begrundede tilfælde
h) skal baseres på forudgående evalueringer, individuelt eller som led i et
program i overensstemmelse med artikel 34, og indeholde en redegørelse for valget
af typen af finansiel transaktion under hensyntagen til de politikmål, der forfølges, og
de dermed forbundne finansielle risici og besparelser for budgettet.
De i første afsnit, litra h), omhandlede evalueringer revideres og opdateres for at tage
højde for større socioøkonomiske ændringers indvirkning på rationalet bag det
finansielle instrument eller budgetgarantien.
3. Uden at det berører sektorspecifikke regler om delt forvaltning, opføres indtægter,
herunder udbytte, kapitalgevinster, garantigebyrer og renter på lån og på indestående på
forvaltningskonti, der betales tilbage til Kommissionen, eller på forvaltningskonti, der åbnes
til finansielle instrumenter eller budgetgarantier og kan tilskrives støtten fra budgettet under et
finansielt instrument eller en budgetgaranti, i budgettet efter fratrækning af
forvaltningsomkostninger og -gebyrer.
De årlige tilbagebetalinger, herunder tilbagebetalinger af kapital, indfriede garantier og
tilbagebetalinger af låns hovedstol, som betales tilbage til Kommissionen eller til
forvaltningskonti, der er åbnet til finansielle instrumenter eller budgetgarantier og kan
tilskrives støtten fra budgettet under et finansielt instrument eller en budgetgaranti, skal
udgøre interne formålsbestemte indtægter i overensstemmelse med artikel 21, stk. 3, litra f),
og skal, uden at det berører artikel 219215, stk. 5, anvendes til det samme finansielle
instrument eller den samme budgetgaranti i en periode, der maksimalt svarer til den periode,
som den budgetmæssige forpligtelse dækker, plus to år, medmindre andet er fastsat i en
basisretsakt.
Kommissionen tager hensyn til sådanne interne formålsbestemte indtægter i forbindelse med
forslag til bevillingsramme for fremtidige tildelinger til finansielle instrumenter eller
budgetgarantier.
Uanset andet afsnit kan saldoen for udestående formålsbestemte indtægter, der er bevilget i
henhold til en basisretsakt, som skal ophæves eller udløber, også tildeles et andet finansielt
instrument, der forfølger tilsvarende mål, hvis dette er fastlagt i den basisretsakt, der opretter
det pågældende finansielle instrument.
4. Den ansvarlige anvisningsberettigede for et finansielt instrument, en budgetgaranti
eller en finansiel bistand skal udarbejde et regnskab, som dækker perioden 1. januar til 31.
december, i overensstemmelse med artikel 249243 og under overholdelse af de
regnskabsregler, der er omhandlet i artikel 80, og reglerne i International Public Sector
Accounting Standards (IPSAS).
DA 265 DA
Ved finansielle instrumenter og budgetgarantier, der gennemføres ved indirekte forvaltning,
sikrer den ansvarlige anvisningsberettigede, at enheder, der er omhandlet i artikel 62, stk. 1,
første afsnit, litra c), nr. ii), iii), v) og vi), fremsender ikkereviderede regnskaber, som dækker
perioden 1. januar til 31. december og er i overensstemmelse med regnskabsreglerne
omhandlet i artikel 80 og med IPSAS, samt alle oplysninger, der er nødvendige for at
udarbejde regnskaber i overensstemmelse med artikel 82, stk. 2, senest den 15. februar det
følgende regnskabsår, og at disse enheder fremsender reviderede regnskaber senest den 15.
maj  april  det følgende regnskabsår.
 ny
5. Kombineres finansielle instrumenter eller budgetgarantier i en enkelt aftale med
accessorisk støtte fra budgettet, herunder tilskud, finder dette afsnit anvendelse på hele
foranstaltningen. Rapporteringen foretages i overensstemmelse med artikel 41, stk. 4 og 5, og
skal klart identificere, hvilke dele af foranstaltningen der udgøres af finansielle instrumenter
eller af budgetgarantier.
 2018/1046
 ny
Artikel 214210
Unionens finansielle forpligtelse
1. Unionens finansielle forpligtelse og samlede nettobetalinger fra budgettet må på intet
tidspunkt overstige:
a) for finansielle instrumenter: det beløb, den pågældende budgetforpligtelse
andrager
b) for budgetgarantier: det budgetgarantibeløb, der bevilges i basisretsakten
c) for finansiel bistand: det maksimale beløb af midler, som Kommissionen er
beføjet til at låne for at finansiere den finansielle bistand som bevilget ved
basisretsakten, og den relevante rente.
2. Budgetgarantier og finansiel bistand kan påføre Unionen eventualforpligtelser, der kun
må overstige de finansielle aktiver, som er tilvejebragt til at dække Unionens finansielle
forpligtelse, hvis dette er bestemt i en basisretsakt om oprettelse af en budgetgaranti eller
finansiel bistand, og på de betingelser, der er fastsat deri.
3. Med henblik på den årlige vurdering, der er fastsat ved artikel 41, stk. 5, litra j)  253,
stk. 1, litra g) , anses eventualforpligtelser, som følger af budgetgarantier eller finansiel
bistand, og som bæres af budgettet, for bæredygtige, hvis prognosen for deres udvikling over
flere år er i overensstemmelse med fristerne i den i artikel 312, stk. 2, i TEUF foreskrevne
forordning, der fastlægger den flerårige finansielle ramme, og med loftet over årlige
bevillinger til betalinger i artikel 3, stk. 1, i afgørelse (EU, Euratom) 2020/2053afgørelse
2014/335/EU, Euratom.
Artikel 215211
Hensættelser til dækning af finansielle forpligtelser
DA 266 DA
1. For budgetgarantier og finansiel bistand til tredjelande skal der i basisretsakten
fastsættes en tilførselssats som en procentvis andel af den bevilgede finansielle forpligtelse.
Dette beløb omfatter ikke de bidrag, der er omhandlet i artikel 212208, stk. 2.
Basisretsakten skal indeholde bestemmelser om revision af tilførselssatsen mindst hvert tredje
år.
2. Tilførselssatsen fastlægges med baggrund i Kommissionens kvalitative og kvantitative
vurdering af de finansielle risici, som følger af en budgetgaranti eller en finansiel bistand til et
tredjeland, i overensstemmelse med forsigtighedsprincippet, og i den forbindelse må aktiver
og indtægter ikke overvurderes, og forpligtelser og tab må ikke undervurderes.
Medmindre andet er fastsat i den basisretsakt, der opretter budgetgarantien eller den
finansielle bistand til et tredjeland, fastlægges tilførselssatsen på grundlag af de samlede
forhåndsbehov for tilførsel til dækning af de forventede nettotab plus en tilstrækkelig
yderligere sikkerhedsbuffer. Uden at dette berører Europa-Parlamentets og Rådets beføjelser,
oprettes den samlede hensættelse i løbet af den periode, der er fastsat i den relevante
finansieringsoversigt som omhandlet i artikel 35.
3. For et finansielt instrument foretages hensættelser om fornødent for at tage højde for
fremtidige betalinger i forbindelse med det finansielle instruments budgetmæssige
forpligtelse.
4. Følgende ressourcer skal bidrage til hensættelsen:
a) bidrag fra budgettet under fuld overholdelse af den forordning, der fastlægger
den flerårige finansielle ramme, og efter at have undersøgt mulighederne for
omfordeling
b) investeringsafkast fra de ressourcer, der er anbragt i den fælles
hensættelsesfond
c) inddrevne beløb fra debitorer, der har misligholdt deres forpligtelser, i
overensstemmelse med den inddrivelsesprocedure, som er fastlagt i garantien eller
låneaftalen
d) indtægter og eventuelle andre betalinger, som Unionen har modtaget i
overensstemmelse med garantien eller låneaftalen
e) i givet fald kontante bidrag fra medlemsstaterne og tredjeparter i henhold til
artikel 212208, stk. 2.
Kun de ressourcer, der er omhandlet i første afsnit, litra a)-d), tages i betragtning ved
beregningen af de hensættelser, der følger af den tilførselssats, der er omhandlet i stk. 1.
5. Hensættelser skal bruges til betaling af:
a) fordringer på budgetgarantien
b) betalingsforpligtelser i forbindelse med et finansielt instruments
budgetmæssige forpligtelse
c) finansielle forpligtelser som følge af midler lånt i overensstemmelse med
artikel 224220, stk. 1
d) i givet fald andre udgifter i tilknytning til gennemførelsen af finansielle
instrumenter, budgetgarantier og finansiel bistand til tredjelande.
6. Overstiger hensættelserne til en budgetgaranti den hensættelse, som følger af
tilførselssatsen omhandlet i denne artikels stk. 1, skal de i denne artikels stk. 4, første afsnit,
DA 267 DA
litra b), c) og d), omhandlede ressourcer i forbindelse med nævnte garanti inden for grænserne
af den støtteberettigede periode, som fastsættes i basisretsakten, dog ikke ud over fasen for
oprettelse af hensættelserne, og uden at det berører artikel 217213, stk. 4, bruges til at
genetablere budgetgarantien op til dennes oprindelige beløb.
7. Kommissionen underretter straks Europa-Parlamentet og Rådet herom og kan foreslå
passende genetableringsforanstaltninger eller en forhøjelse af tilførselssatsen, hvis:
a) niveauet af hensættelser for en budgetgaranti som følge af træk på den
pågældende budgetgaranti falder til under 50 % af den tilførselssats, der er
omhandlet i stk. 1, og igen, såfremt den falder til under 30 % af nævnte tilførselssats,
eller såfremt niveauet ifølge Kommissionens risikovurdering kan falde til under en af
disse procentsatser inden for et år
b) et land, som modtager finansiel bistand fra Unionen, ikke betaler til et
forfaldstidspunkt.
Artikel 216212
Fælles hensættelsesfond
1. Hensættelserne til dækning af finansielle forpligtelser, som følger af finansielle
instrumenter, budgetgarantier eller finansiel bistand, indsættes i en fælles hensættelsesfond.
Senest den 30. juni 2019 skal Kommissionen forelægge Europa-Parlamentet og Rådet en
uafhængig ekstern evaluering af fordele og ulemper ved at overdrage den finansielle
forvaltning af aktiverne i den fælles hensættelsesfond til Kommissionen, til EIB eller til en
kombination af de to, idet der tages højde for de relevante tekniske og institutionelle kriterier,
der anvendes ved sammenligning af kapitalforvaltningsydelser, herunder den tekniske
infrastruktur, sammenligning af omkostninger for de leverede ydelser, Kommissionens og
EIB's institutionelle opbygning, rapportering, præstation, ansvarlighed og ekspertise og andre
kapitalforvaltningsmandater for budgettet. Evalueringen skal, hvis det er relevant, ledsages af
et lovgivningsforslag.
2. Det samlede overskud eller underskud fra investeringen af ressourcerne, der er anbragt
i den fælles hensættelsesfond, fordeles proportionalt mellem den eller den respektive
finansielle instrumenter, budgetgarantier eller finansielle bistand.
Den finansielle forvalter af ressourcerne i den fælles hensættelsesfond skal bevare et
minimum af fondens midler i kontanter eller likvide midler i overensstemmelse med
forsigtighedsreglerne og betalingsoverslagene fra de anvisningsberettigede for de finansielle
instrumenter, budgetgarantierne eller den finansielle bistand.
Den finansielle forvalter af ressourcerne i den fælles hensættelsesfond kan indgå
genkøbsaftaler med ressourcerne i den fælles hensættelsesfond som sikkerhedsstillelse for at
foretage udbetalinger fra fonden, når denne procedure med rimelighed må forventes at være
mere fordelagtig for budgettet end afhændelsen af ressourcer inden for tidsrammen for
betalingsanmodningen. Varigheden eller roll-over-perioden af genkøbsaftaler i relation til en
betaling skal være begrænset til det minimum, der er nødvendigt for at minimere tab for
budgettet.
3. I henhold til artikel 77, stk. 1, første afsnit, litra d), og artikel 86, stk. 1 og 2, skal
regnskabsføreren etablere de procedurer, som skal anvendes for indtægts- og
udgiftstransaktioner samt efter aftale med den finansielle forvalter af ressourcerne i den fælles
hensættelsesfond for aktiver og passiver i forbindelse med den fælles hensættelsesfond.
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4. I de særlige tilfælde, hvor Kommissionen har foretaget en overførsel som omhandlet i
artikel 30, stk. 1, første afsnit, litra g), underretter Kommissionen straks Europa-Parlamentet
og Rådet herom og foreslår straks de foranstaltninger, der er nødvendige for at genetablere
budgetkontoen for den garanti, hvorfra overførslen blev foretaget, under fuld overholdelse af
de lofter, der er fastsat i den forordning, der fastlægger den flerårige finansielle ramme.
Artikel 217213
Effektiv tilførselssats
1. Hensættelser til budgetgarantier og finansiel bistand til tredjelande i den fælles
hensættelsesfond skal være baseret på en effektiv tilførselssats. Med denne sats skal
tilvejebringes et niveau af beskyttelse mod Unionens finansielle forpligtelser svarende til det
niveau, som ville blive opnået med de respektive tilførselssatser, hvis ressourcerne blev
anbragt og forvaltet særskilt.
2. Den effektive tilførselssats, der finder anvendelse, skal være en procentdel af de
enkelte oprindelige tilførselssatser, der er fastsat i overensstemmelse med artikel 215211, stk.
2, andet afsnit. Den finder kun anvendelse på den del af ressourcerne i den fælles
hensættelsesfond, der er afsat til betaling af fordringer på garantier over en etårig periode.
Den skal fastlægge et forhold i form af en procentsats mellem den mængde kontanter og
likvide midler i den fælles hensættelsesfond, der er nødvendig for at honorere fordringer på
garantier, og den samlede mængde kontanter og likvide midler, der ville være nødvendig i de
enkelte garantifonde til at honorere fordringer på garantier, hvis ressourcerne blev anbragt og
forvaltet særskilt, idet begge beløb repræsenterer en tilsvarende likviditetsrisiko. Dette forhold
må ikke falde til under 95 %. Ved beregningen af den effektive tilførselssats tages der hensyn
til:
a) de forventede ind- og udgående pengestrømme i den fælles hensættelsesfond
under hensyn til den indledende fase af oprettelsen af en samlet hensættelse i
overensstemmelse med artikel 215211, stk. 2, andet afsnit
b) risikokorrelationen mellem budgetgarantier og finansiel bistand til tredjelande
c) markedsvilkårene.
Kommissionen vedtager senest den 1. juli 2020 delegerede retsakter i overensstemmelse med
artikel 274269 vedrørende supplering af denne forordning med nærmere betingelser for
beregning af den effektive tilførselssats, herunder en metode til den pågældende beregning.
Kommissionen tillægges beføjelser til at vedtage delegerede retsakter i overensstemmelse
med artikel 274269 vedrørende ændring af det laveste forhold, der er omhandlet i første
afsnit, i lyset af erfaringerne med anvendelsen af den fælles hensættelsesfond og under
opretholdelse af en forsigtig tilgang i overensstemmelse med princippet om forsvarlig
økonomisk forvaltning. Det laveste forhold må ikke fastsættes på et lavere niveau end 85 %.
3. Den effektive tilførselssats skal beregnes hvert år af den finansielle forvalter af
ressourcerne i den fælles hensættelsesfond og skal udgøre grundlaget for Kommissionens
beregning af bidragene fra budgettet i henhold til artikel 215211, stk. 4, litra a), og
efterfølgende i henhold til nærværende artikels stk. 4, litra b).
4. Efter beregningen af den årlige effektive tilførselssats i overensstemmelse med stk. 1
og 2 foretages følgende transaktioner i forbindelse med budgetproceduren og forelægges i det
arbejdsdokument, der er omhandlet i artikel 41, stk. 5, litra h):
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a) eventuelle overskud af hensættelser til en budgetgaranti eller finansiel bistand
til et tredjeland tilbageføres til budgettet
b) en eventuel genetablering af fonden gennemføres i årlige trancher i løbet af en
periode på højst tre år, uden at dette berører artikel 215211, stk. 6.
5. Efter høring af regnskabsføreren skal Kommissionen opstille retningslinjerne for
forvaltningen af ressourcerne i den fælles hensættelsesfond i overensstemmelse med de
relevante forsigtighedsregler, idet afledte transaktioner i spekulationsøjemed udelukkes. Disse
retningslinjer skal være vedhæftet aftalen med den finansielle forvalter af ressourcerne i den
fælles hensættelsesfond.
Hvert tredje år gennemføres en uafhængig evaluering af, hvorvidt retningslinjerne er
tilstrækkelige, som fremsendes til Europa-Parlamentet og Rådet.
Artikel 218214
Årlig beretning
1. I tillæg til den indberetningspligt, der er fastsat i artikel  253, stk. 1, litra g)  250,
aflægger Kommissionen hvert år beretning til Europa-Parlamentet og Rådet om den fælles
hensættelsesfond.
 ny
2. Den i stk. 1 omhandlede rapport skal indeholde oplysninger om den finansielle
forvaltning og resultaterne af samt risikoen ved den fælles hensættelsesfond ved udgangen af
det foregående kalenderår tillige med kapitalstrømmene i den fælles hensættelsesfond i løbet
af det foregående kalenderår, væsentlige transaktioner og eventuelle andre relevante
oplysninger om Unionens eksponering for finansiel risiko.
 2018/1046 (tilpasset)
 ny
2. Den finansielle forvalter af ressourcerne i den fælles hensættelsesfond aflægger hvert år
beretning til Europa-Parlamentet og Rådet om den fælles hensættelsesfond.
KAPITEL 2
SÆRLIGE BESTEMMELSER
AFDELING 1
FINANSIELLE INSTRUMENTER
Artikel 219215
Regler og gennemførelse
1. Uanset artikel 212208, stk. 1, kan der i behørigt begrundede tilfælde oprettes
finansielle instrumenter, uden at disse bevilges ved en basisretsakt, forudsat at sådanne
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instrumenter medtages i budgetforslaget i overensstemmelse med artikel 41, stk. 4, første
afsnit, litra e).
2. Kombineres finansielle instrumenter eller budgetgarantier i en enkelt aftale med
accessorisk støtte fra budgettet, herunder tilskud, finder dette afsnit anvendelse på hele
foranstaltningen. Rapporteringen foretages i overensstemmelse med artikel 250 og skal klart
identificere, hvilke dele af foranstaltningen der udgøres af finansielle instrumenter eller af
budgetgarantier.
23. Kommissionen sikrer en ensartet og forenklet forvaltning af finansielle instrumenter,
navnlig med hensyn til regnskabsføring, rapportering, overvågning og styring af finansielle
risici.
34. Deltager Unionen i et finansielt instrument som en minoritetsinteressent, sikrer
Kommissionen, at dette afsnit overholdes i overensstemmelse med proportionalitetsprincippet
på grundlag af omfanget og værdien af Unionens deltagelse i instrumentet. Kommissionen
skal dog uanset omfanget og værdien af Unionens deltagelse i instrumentet sikre
overholdelsen af artikel 130129 og 159155, artikel 213209, stk. 2 og 4, artikel 250  artikel
41, stk. 4  og, for så vidt angår de udelukkelsessituationer, der er omhandlet i artikel
139136, stk. 1, litra d), af bestemmelserne i afsnit V, kapitel 2, afdeling 2.
45. Hvis Europa-Parlamentet eller Rådet finder, at et finansielt instrument ikke på effektiv
vis har opfyldt sine mål, kan de anmode Kommissionen om at forelægge et forslag til
revideret basisretsakt med henblik på at afvikle instrumentet. I tilfælde af afvikling af det
finansielle instrument betragtes eventuelle nye tilbagebetalinger til dette instrument i henhold
til artikel 213209, stk. 3, som ordinære indtægter og tilbageføres til budgettet.
56. De finansielle instrumenters eller en gruppe af finansielle instrumenters formål og,
hvor det er relevant, deres specifikke retlige form og registrerede forretningssted
offentliggøres på Kommissionens websted.
67. Enheder, der har fået overdraget gennemførelsen af finansielle instrumenter, kan på
Unionens vegne åbne forvaltningskonti som omhandlet i artikel 85, stk. 3. Disse enheder
sender den ansvarlige tjenestegren i Kommissionen de tilsvarende kontoudtog. Kommissionen
gennemfører betalinger til forvaltningskonti på grundlag af betalingsanmodninger, der er
behørigt understøttet af overslag over udbetalinger, som tager højde for de saldi, der er til
rådighed på forvaltningskontiene, og nødvendigheden af at undgå for store saldi på sådanne
konti.
Artikel 220216
Finansielle instrumenter, der gennemføres direkte af Kommissionen
1. Finansielle instrumenter kan gennemføres direkte i medfør af artikel 62, stk. 1, første
afsnit, litra a), på følgende måder:
a) gennem en særlig investeringsmekanisme, som Kommissionen deltager i
sammen med andre offentlige eller private investorer med henblik på at øge
løftestangseffekten af Unionens bidrag
b) gennem lån, garantier, kapitalandele og andre risikodelingsinstrumenter end
investeringer i særlige investeringsmekanismer, som stilles til rådighed for
slutmodtagerne direkte eller gennem finansielle formidlere.
2. Særlige investeringsmekanismer som omhandlet i stk. 1, litra a), skal oprettes i
henhold til en medlemsstats lovgivning. Når det drejer sig om foranstaltninger udadtil, kan de
DA 271 DA
også oprettes i henhold til lovgivningen i et land, som ikke er en medlemsstat. Forvalterne af
sådanne mekanismer skal ved lov eller kontrakt være forpligtet til at handle med den omhu,
som kræves af en professionel forvalter, og i god tro.
3. Forvalterne af særlige investeringsmekanismer som omhandlet i stk. 1, litra a), og
finansielle formidlere eller slutmodtagere af finansielle instrumenter udvælges under behørig
hensyntagen til arten af det finansielle instrument, som skal gennemføres, de pågældende
enheders erfaring og finansielle og operationelle kapacitet og slutmodtagernes projekters
økonomiske levedygtighed. Udvælgelsen skal være gennemsigtig og objektiv begrundet og
må ikke give anledning til interessekonflikter.
Artikel 221217
 Kombination med  Behandling af bidrag fra midler, som gennemføres ved delt
forvaltning
1. Der føres særskilte regnskaber , hvis det drejer sig om en kombination af midler,
som gennemføres ved delt forvaltning med støtte fra  for bidrag til finansielle instrumenter,
som er oprettet i henhold til denne afdeling, fra midler, som gennemføres ved delt forvaltning.
2. Bidrag fra Mmidler, som gennemføres ved delt forvaltning, anbringes på særskilte
konti og anvendes i overensstemmelse med målene for de respektive midler til
foranstaltninger og slutmodtagere, der er forenelige med det eller de programmer, som
bidragene  kombinationerne  kommer fra.
3. Med hensyn til bidrag fra  kombinationer af  midler, som gennemføres, ved delt
forvaltning  med støtte fra  til finansielle instrumenter, som er oprettet i henhold til denne
afdeling, gælder de sektorspecifikke regler. Uanset første punktum kan
forvaltningsmyndighederne basere sig på en eksisterende forudgående evaluering, der er
udført i overensstemmelse med artikel 209, stk. 2, første afsnit, litra h), og artikel 209, stk. 2,
andet afsnit, inden de bidrager til et eksisterende finansielt instrument.
AFDELING 2
BUDGETGARANTIER
Artikel 222218
Regler for budgetgarantier
1. I basisretsakten fastsættes:
a) budgetgarantibeløbet, som på intet tidspunkt må overskrides, uden at dette dog
berører artikel 212208, stk. 2
b) de typer af transaktioner, der er omfattet af budgetgarantien.
2. Medlemsstaterne kan yde bidrag til budgetgarantier i henhold til artikel 212208, stk. 2,
i form af garantier eller kontantbidrag.
Tredjelande kan yde bidrag til budgetgarantier i henhold til artikel 212208, stk. 2, i form af
kontantbidrag.
Budgetgarantien forhøjes med de bidrag, der er omhandlet i første og andet afsnit. Betalinger i
forbindelse med fordringer på garantien skal om fornødent foretages af de bidragydende
medlemsstater eller tredjeparter ved deling pari passu. Kommissionen skal underskrive en
DA 272 DA
aftale med bidragyderne, og den skal navnlig indeholde bestemmelser vedrørende
betalingsbetingelserne.
Artikel 223219
Gennemførelse af budgetgarantier
1. Budgetgarantier skal være uigenkaldelige, ubetingede og på anfordring for så vidt
angår de omfattede typer af transaktioner.
2. Budgetgarantier gennemføres i henhold til artikel 62, stk. 1, første afsnit, litra c), eller
i undtagelsestilfælde i henhold til artikel 62, stk. 1, første afsnit, litra a).
3. En budgetgaranti omfatter kun finansierings- og investeringstransaktioner, som
opfylder artikel 213209, stk. 2, første afsnit, litra a)-d).
4. Modparter skal bidrage med deres egne ressourcer til de transaktioner, der er omfattet
af budgetgarantien.
5. Kommissionen skal indgå en aftale om kaution med modparten. Tildelingen af
budgetgarantien sker med forbehold af kautionsaftalens ikrafttræden.
6. Modparter skal årligt forelægge Kommissionen:
a) en risikovurdering og kreditvurdering angående de transaktioner, som er
omfattet af budgetgarantien, samt forventede misligholdelser
b) oplysninger om Unionens udestående finansielle forpligtelser som følge af
budgetgarantien, opdelt på de enkelte transaktioner, målt i overensstemmelse med
Unionens regnskabsregler som omhandlet i artikel 80, eller i overensstemmelse med
IPSAS
c) det samlede overskud eller tab som følge af de transaktioner, der er omfattet af
budgetgarantien.
AFDELING 3
FINANSIEL BISTAND
Artikel 224220
Regler og gennemførelse
1. Unionens finansielle bistand til medlemsstater eller tredjelande skal være i
overensstemmelse med forud fastsatte betingelser og skal tage form af et lån eller en
kreditlinje eller ethvert andet instrument, som anses for hensigtsmæssigt til at sikre støttens
effektivitet. Kommissionen skal til dette formål have tillagt beføjelse i den relevante
basisretsakt til på vegne af Unionen at låne de nødvendige midler på kapitalmarkederne eller
hos finansielle institutioner.
2. Lånoptagelse og långivning må ikke inddrage Unionen i nogen løbetidsændring eller
udsætte den for eventuelle renterisici eller nogen anden kommerciel risiko.
3. Den finansielle bistand gennemføres i euro undtagen i behørigt begrundede tilfælde.
4. Den finansielle bistand skal gennemføres direkte af Kommissionen.
5. Kommissionen skal indgå en aftale med modtagerlandet, og den skal indeholde
bestemmelser, der:
DA 273 DA
a) sikrer, at modtagerlandet regelmæssigt foretager tjek af, at de udbetalte midler
er blevet anvendt efter hensigten i overensstemmelse med de forud fastsatte
betingelser, træffer passende foranstaltninger til at forebygge uregelmæssigheder og
svig og om nødvendigt tager retlige skridt til at inddrive eventuelt misbrugte midler,
der er udbetalt i forbindelse med den finansielle bistand
b) sikrer, at Unionens finansielle interesser beskyttes
c) udtrykkeligt bemyndiger Kommissionen, OLAF og Revisionsretten til at
udøve deres rettigheder som fastsat ved artikel 130129
d) sikrer, at Unionen har ret til førtidig tilbagebetaling af lånet, hvis det
konstateres, at modtagerlandet i forbindelse med forvaltningen af den finansielle
bistand har været involveret i svig eller korruption eller andre illegale aktiviteter,
som skader Unionens finansielle interesser
e) sikrer, at alle Unionens omkostninger i relation til en finansiel bistand afholdes
af modtagerlandet.
6. Kommissionen frigiver om muligt lånet i trancher med forbehold af opfyldelsen af de
betingelser, der er knyttet til den finansielle bistand. Opfyldes disse betingelser ikke, skal
Kommissionen midlertidigt suspendere eller annullere udbetalingen af den finansielle bistand.
7. Tilvejebragte, men ikke udbetalte midler må ikke anvendes til andre mål end at yde
finansiel bistand til det pågældende modtagerland. Regnskabsføreren skal i henhold til artikel
86, stk. 1 og 2, indføre procedurer med henblik på at beskytte midlerne.
AFSNIT XI
BIDRAG TIL EUROPÆISKE POLITISKE PARTIER
Artikel 225221
Almindelige bestemmelser
Der kan tildeles europæiske politiske partier som defineret i artikel 2, nr. 3), i forordning (EU,
Euratom) nr. 1141/2014 ("europæiske politiske partier") direkte finansielle bidrag via
budgettet med henblik på, at de kan bidrage til at skabe en europæisk politisk bevidsthed og
til at udtrykke unionsborgernes politiske vilje i overensstemmelse med nævnte forordning.
Artikel 226222
Principper
1. Bidrag må kun bruges til at godtgøre den procentdel, der er fastsat i artikel 17, stk. 4, i
forordning (EU, Euratom) nr. 1141/2014, af europæiske politiske partiers driftsomkostninger,
som er direkte knyttet til disse partiers målsætninger, som fastsat i nævnte forordnings artikel
17, stk. 5, og nævnte forordnings artikel 21.
2. Bidrag kan anvendes til at godtgøre udgifter vedrørende kontrakter, som europæiske
politiske partier har indgået, forudsat at der ikke var nogen interessekonflikter i forbindelse
med tildelingen af kontrakten.
3. Bidrag må ikke bruges til direkte eller indirekte at indrømme personlige fordele
hverken i form af kontanter eller naturalydelser til et europæisk partis individuelle
medlemmer eller personalemedlemmer. Bidrag må ikke bruges til direkte eller indirekte at
finansiere tredjeparters aktiviteter, navnlig nationale politiske partier eller politiske fonde på
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europæisk eller nationalt niveau, hverken i form af tilskud, donationer, lån eller andre
lignende aftaler. Med henblik på dette stykke skal enheder, som er tilknyttet europæiske
politiske partier, ikke betragtes som tredjeparter, hvis sådanne enheder indgår i europæiske
politiske partiers administrative organisation som angivet i det europæiske politiske partis
vedtægter. Bidrag må ikke bruges til nogen af de formål, der er udelukket i medfør af artikel
22 i forordning (EU, Euratom) nr. 1141/2014.
4. Bidrag er omfattet af principperne om gennemsigtighed og ligebehandling i
overensstemmelse med kriterierne i forordning (EU, Euratom) nr. 1141/2014.
5. Bidrag tildeles årligt af Europa-Parlamentet og offentliggøres i overensstemmelse med
nærværende forordnings artikel 38, stk. 1-4, i nærværende forordning og artikel 32, stk. 1, i
forordning (EU, Euratom) nr. 1141/2014.
6. Europæiske politiske partier, der modtager bidrag, må hverken direkte eller indirekte
modtage andre midler via budgettet. Navnlig er donationer fra Europa-Parlamentets politiske
gruppers budgetter forbudt. Under ingen omstændigheder kan de samme udgifter finansieres
to gange over budgettet.
Bidragene berører ikke de europæiske politiske partiers mulighed for at opbygge reserver af
egne indtægter i overensstemmelse med forordning (EU, Euratom) nr. 1141/2014.
7. Hvis en europæisk politisk fond som defineret i artikel 2, nr. 4), i forordning (EU,
Euratom) nr. 1141/2014 opnår et overskud af indtægter i forhold til udgifterne ved udgangen
af et regnskabsår, hvortil det modtog et driftstilskud, kan en del af overskuddet svarende til
højst 25 % af de samlede indtægter for det pågældende år fremføres til det følgende år,
forudsat at midlerne anvendes inden udgangen af første kvartal i det følgende år.
Artikel 227223
Budgetmæssige virkninger
Bidrag og de bevillinger, der er afsat til uafhængige eksterne revisionsorganer eller -eksperter
som omhandlet i artikel 23 i forordning (EU, Euratom) nr. 1141/2014, betales fra den del af
budgetsektionen, der vedrører Europa-Parlamentet.
Artikel 228224
Indkaldelse af ansøgninger om bidrag
1. Bidrag tildeles efter en indkaldelse af ansøgninger om bidrag, der offentliggøres hvert
år som minimum på Europa-Parlamentets websted.
2. Et europæisk politisk parti kan kun få tildelt ét bidrag om året.
3. Et europæisk politisk parti kan kun modtage et bidrag, hvis det ansøger om
finansiering på de betingelser, der er fastlagt i indkaldelsen af ansøgninger om bidrag.
4. I indkaldelsen af ansøgninger om bidrag fastlægges de betingelser, på hvilke
ansøgeren kan modtage et bidrag i overensstemmelse med forordning (EU, Euratom) nr.
1141/2014, samt udelukkelseskriterierne.
5. Indkaldelsen af ansøgninger om bidrag skal mindst fastlægge, hvilke slags udgifter der
kan godtgøres via bidraget.
6. Det skal i indkaldelsen af søgninger om bidrag kræves, at der forelægges et
budgetoverslag.
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Artikel 229225
Tildelingsprocedure
1. Ansøgninger om bidrag fremsendes behørigt, rettidigt og skriftligt, herunder, hvor det
er relevant, i et sikkert elektronisk format.
2. Der kan ikke tildeles bidrag til ansøgere, som på tidspunktet for tildelingsproceduren
befinder sig i en eller flere af de situationer, der er omhandlet i artikel 139136, stk. 1, og
artikel 144141, stk. 1, eller til ansøgere, der er registreret som udelukket i den database, der er
omhandlet i artikel 145142.
3. Ansøgerne skal pålægges at dokumentere, at de ikke befinder sig i en af de situationer,
der er omhandlet i stk. 2.
4. Den ansvarlige anvisningsberettigede kan bistås af et udvalg med henblik på at
evaluere ansøgningerne om bidrag. Den ansvarlige anvisningsberettigede fastsætter de
nærmere regler for et sådant udvalgs sammensætning, udnævnelse og funktion og de regler,
der gælder for at undgå interessekonflikter.
5. Ansøgninger, der opfylder kriterierne for støtteberettigelse og udelukkelse, udvælges
på grundlag af de tildelingskriterier, der er fastsat i artikel 19 i forordning (EU, Euratom) nr.
1141/2014.
6. Den afgørelse, som den ansvarlige anvisningsberettigede træffer om ansøgningerne,
skal mindst indeholde:
a) bidragenes genstand og det samlede beløb
b) navnene på de udvalgte ansøgere og de beløb, som tildeles hver af dem
c) navnene på eventuelle afviste ansøgere og grundene til, at de er blevet afvist.
7. Den ansvarlige anvisningsberettigede underretter skriftligt ansøgerne om, hvilken
afgørelse der er truffet om deres ansøgninger. Hvis en ansøgning om finansiering afvises,
eller hvis de ansøgte beløb ikke tildeles delvist eller helt, anfører den ansvarlige
anvisningsberettigede grundene til at afvise ansøgningen eller til ikke at tildele de ansøgte
beløb, idet der navnlig henvises til de kriterier for støtteberettigelse og tildeling, der er
omhandlet i stk. 5 og artikel 228224, stk. 4. Hvis ansøgningen afvises, orienterer den
ansvarlige anvisningsberettigede ansøgeren om de til rådighed værende administrative
og/eller retlige klagemuligheder som fastsat i artikel 135133, stk. 2.
8. Bidrag ydes på grundlag af en skriftlig aftale.
Artikel 230226
Bidragenes form
1. Bidragene kan tage form af følgende:
a) godtgørelse af en procentdel af de tilskudsberettigede faktisk afholdte udgifter
b) godtgørelse på grundlag af enhedsomkostninger
c) faste beløb
d) finansiering efter fast takst
e) en kombination af de i litra a)-d) omhandlede former.
2. Kun udgifter, som opfylder de kriterier, der er opstillet i indkaldelsen af ansøgninger
om bidrag, og som ikke er afholdt før datoen for indgivelse af ansøgningen, kan godtgøres.
DA 276 DA
3. Den i artikel 229225, stk. 8, omhandlede aftale skal indeholde bestemmelser, som gør
det muligt at verificere overholdelsen af betingelserne for udbetaling af faste beløb,
finansiering efter fast takst eller enhedsomkostninger.
4. Bidragene udbetales fuldt ud ved en enkelt forfinansieringsbetaling, medmindre den
ansvarlige anvisningsberettigede i behørigt begrundede tilfælde bestemmer andet.
Artikel 231227
Garantier
Den ansvarlige anvisningsberettigede kan, hvis denne finder det hensigtsmæssigt og
proportionalt, fra sag til sag og efter en risikoanalyse kræve, at et europæisk politisk parti
stiller en forhåndsgaranti for at begrænse de økonomiske risici, der er forbundet med en
forfinansieringsbetaling, dog kun hvis det europæiske politiske parti i lyset af risikoanalysen
er i overhængende fare for at befinde sig i en af de udelukkelsessituationer, der er omhandlet i
artikel 139136, stk. 1, litra a) og d), eller hvis en afgørelse fra den myndighed for europæiske
politiske partier og europæiske politiske fonde, der er oprettet ved artikel 6 i forordning (EU,
Euratom) nr. 1141/2014, ("myndigheden") er blevet meddelt Europa-Parlamentet og Rådet i
overensstemmelse med nævnte forordnings artikel 10, stk. 4.
Artikel 157153 finder tilsvarende anvendelse på garantier, der kan være påkrævet i tilfælde
omhandlet i nærværende artikels stk. 1, med henblik på forfinansieringsbetalinger til
europæiske politiske partier.
Artikel 232228
Anvendelse af bidrag
1. Bidrag skal anvendes i overensstemmelse med artikel 226222.
2. Enhver del af bidraget, der ikke er anvendt i det regnskabsår, som bidraget dækker (år
n), skal anvendes til eventuelle tilskudsberettigede udgifter, der er afholdt senest den 31.
december i år n+1. En eventuel resterende del af bidraget, der ikke er anvendt inden udløbet
af denne frist, skal inddrives i overensstemmelse med afsnit IV, kapitel 6.
3. Europæiske politiske partier skal overholde den maksimale samfinansieringssats, der
er fastsat i artikel 17, stk. 4, i forordning (EU, Euratom) nr. 1141/2014. Tilbageværende beløb
fra bidrag fra det foregående år må ikke anvendes til at finansiere den andel, som europæiske
politiske partier skal finansiere med egne midler. Bidrag fra tredjeparter til fælles
arrangementer betragtes ikke som en del af et europæisk politisk partis egne midler.
4. Europæiske politiske partier skal bruge den del af bidraget, der ikke er blevet anvendt
i det regnskabsår, bidraget dækker, før de anvender bidrag, der er tildelt efter det år.
5. Eventuelle renter af forfinansieringsbetalingerne betragtes som en del af bidraget.
Artikel 233229
Rapport om anvendelsen af bidrag
1. I overensstemmelse med artikel 23 i forordning (EU, Euratom) nr. 1141/2014 indgiver
et europæisk politiske parti sin årsrapport om anvendelsen af bidraget og sit årsregnskab til
den ansvarlige anvisningsberettigede til godkendelse.
2. Den i artikel 74, stk. 9, omhandlede årsberetning udarbejdes af den ansvarlige
anvisningsberettigede på grundlag af årsrapporten og årsregnskaberne omhandlet i
DA 277 DA
nærværende artikels stk. 1. Der kan bruges andre bilag med henblik på udarbejdelsen af
beretningen.
Artikel 234230
Bidragsbeløbet
1. Bidragsbeløbet bliver først endeligt, når den ansvarlige anvisningsberettigede har
godkendt årsrapporten og årsregnskaberne omhandlet i artikel 233229, stk. 1. Godkendelse af
årsrapporten og årsregnskaberne berører ikke efterfølgende kontrol fra myndighedens side.
2. En eventuel uudnyttet del af forfinansieringen bliver først endelig, når det europæiske
politiske parti har anvendt midlerne til at dække tilskudsberettigede udgifter, som opfylder de
kriterier, der er fastsat i indkaldelsen af ansøgninger om bidrag.
3. Når et europæisk politisk parti ikke overholder sine forpligtelser knyttet til brugen af
bidrag, suspenderes, nedsættes eller ophæves bidragene, efter at det europæiske politiske parti
har haft mulighed for at fremsætte sine bemærkninger.
4. Før en udbetaling foretages, verificerer den ansvarlige anvisningsberettigede, at det
europæiske politiske parti fortsat er opført i det register, der er omhandlet i artikel 7 i
forordning (EU, Euratom) nr. 1141/2014, og at det ikke har været omfattet af nogen af
sanktionerne i nævnte forordnings artikel 27 fra datoen for indgivelse af ansøgning og til
udløbet af det regnskabsår, bidraget dækker.
5. Når det europæiske politiske parti ikke længere er opført i det register, der er
omhandlet i artikel 7 i forordning (EU, Euratom) nr. 1141/2014, eller når det har været
omfattet af nogle af sanktionerne i nævnte forordnings artikel 27, kan den ansvarlige
anvisningsberettigede suspendere, nedsætte eller ophæve bidraget og inddrive beløb, der er
uberettiget udbetalt i henhold til den aftale, der er omhandlet i nærværende forordnings artikel
229225, stk. 8, i forhold til alvoren af forseelserne, uregelmæssighederne, de svigagtige
handlinger eller andre brud på forpligtelser i forbindelse med anvendelsen af bidraget, efter at
det europæiske politiske parti har haft mulighed for at fremsætte sine bemærkninger.
Artikel 235231
Kontrol og sanktioner
1. Hver aftale som omhandlet i artikel 229225, stk. 8, skal udtrykkeligt give Europa-
Parlamentet mulighed for at udøve sine beføjelser til at kontrollere bilag og foretage kontrol
på stedet, samt give OLAF og Revisionsretten ret til at udøve deres respektive kompetencer
og beføjelser om omhandlet i artikel 130129 i forhold til alle europæiske politiske partier, der
har modtaget EU-finansiering, samt deres leverandører og underleverandører.
2. Den ansvarlige anvisningsberettigede kan i overensstemmelse med nærværende
forordnings artikel 139136 og 140137 og med artikel 27 i forordning (EU, Euratom) nr.
1141/2014, pålægge administrative og økonomiske sanktioner, der er effektive, står i et
rimeligt forhold til overtrædelsen og har en afskrækkende virkning.
3. Sanktioner som omhandlet i stk. 2, kan ligeledes pålægges europæiske politiske
partier, som på tidspunktet for indgivelse af ansøgningen om bidrag eller efter at have
modtaget bidraget har afgivet urigtige oplysninger ved meddelelsen af de oplysninger, som
den ansvarlige anvisningsberettigede har krævet, eller ikke har afgivet de krævede
oplysninger.
DA 278 DA
Artikel 236232
Opbevaring af optegnelser
1. Europæiske politiske partier skal opbevare alle optegnelser og bilag, der vedrører
bidraget, i fem år efter den sidste betaling i relation til bidraget.
2. Optegnelser, der vedrører revisioner, ankesager, retssager eller forfølgelse af
erstatningskrav, der er opstået som følge af anvendelsen af bidraget, eller vedrører OLAF's
undersøgelser, hvis modtageren er underrettet herom, opbevares, indtil sådanne revisioner,
ankesager, retssager, forfølgelse af erstatningskrav eller undersøgelser er færdigbehandlet.
Artikel 237233
Udvælgelse af eksterne revisionsorganer eller -eksperter
De uafhængige eksterne revisionsorganer eller -eksperter, som er omhandlet i artikel 23 i
forordning (EU, Euratom) nr. 1141/2014, udvælges ved en udbudsprocedure. Varigheden af
deres kontrakt må ikke overstige fem år. Efter to på hinanden følgende perioder skal de anses
for at have interessekonflikter, som kan indvirke negativt på revisionens resultater.
AFSNIT XII
ANDRE INSTRUMENTER TIL BUDGETGENNEMFØRELSE
Artikel 238234
EU-trustfonde for foranstaltninger udadtil
1. Kommissionen kan med henblik på akutte nødhjælpsforanstaltninger og efterfølgende
foranstaltninger, der er nødvendige for at reagere på en krise, eller på tematiske
foranstaltninger oprette EU-trustfonde for foranstaltninger udadtil ("EU-trustfonde") i
henhold til en aftale, som indgås med andre donorer.
EU-trustfonde må kun oprettes, hvis aftaler med andre donorer har sikret bidrag fra andre
kilder end budgettet.
Kommissionen hører Europa-Parlamentet og Rådet om sin hensigt om at oprette en EU-
trustfond for nødhjælps- og kriseforanstaltninger.
Oprettelsen af en EU-trustfond for tematiske foranstaltninger skal godkendes af Europa-
Parlamentet og Rådet.
Med henblik på tredje og fjerde afsnit gør Kommissionen sit udkast til afgørelse om oprettelse
af en EU-trustfond tilgængelig for Europa-Parlamentet og Rådet. Sådanne udkast til
afgørelser skal indeholde en beskrivelse af EU-trustfondens mål, begrundelsen for dens
oprettelse i overensstemmelse med stk. 3, en angivelse af dens varighed og de foreløbige
aftaler med andre donorer. I udkastet til afgørelse skal også indgå et udkast til en aftale om
oprettelse, der skal indgås med andre donorer.
2. Kommissionen forelægger sine udkast til afgørelser om finansiering af en EU-
trustfond for det kompetente udvalg, der er omhandlet i den basisretsakt, i medfør af hvilken
Unionen yder sit bidrag til EU-trustfonden. Det kompetente udvalg opfordres ikke til at udtale
sig om de aspekter, som allerede er blevet forelagt Europa-Parlamentet og Rådet til høring
eller godkendelse i henhold til stk. 1, tredje, fjerde henholdsvis femte afsnit.
3. EU-trustfonde må kun oprettes og gennemføres på følgende betingelser:
DA 279 DA
a) Unionens indsats indeholder en merværdi: trustfondenes målsætninger kan,
navnlig på grund af deres omfang eller virkninger, bedre nås på EU-plan end på
nationalt plan, og anvendelsen af de eksisterende finansieringsinstrumenter ville ikke
være tilstrækkelig til at nå Unionens politikmål
b) EU-trustfondene tilvejebringer klar politisk synlighed for Unionen og
forvaltningsmæssige fordele samt bedre kontrol fra Unionens side med risici og
udbetalinger af Unionens og andre donorers bidrag.
c) EU-trustfondene duplikerer ikke andre eksisterende finansieringskanaler eller
lignende instrumenter uden at tilføje noget nyt
d) EU-trustfondenes målsætninger tilpasses målsætningerne for det EU-
instrument eller den EU-budgetkonto, som de finansieres over.
4. For hver EU-trustfond oprettes en bestyrelse med Kommissionen som formand for at
sikre en retfærdig repræsentation af donorerne og for at træffe afgørelse om anvendelsen af
midlerne. Bestyrelsen skal omfatte en repræsentant for hver af de medlemsstater, der ikke
bidrager, som observatør. Reglerne for bestyrelsens sammensætning og vedtægterne
fastlægges i aftalen om oprettelse af EU-trustfonden. Disse regler skal omfatte et krav om, at
den endelige afgørelse om anvendelsen af midlerne kun kan vedtages, hvis Kommissionen
stemmer for.
5. EU-trustfonde oprettes med en begrænset varighed, som fastlægges i aftalen om
oprettelse. Denne varighed kan forlænges ved en afgørelse truffet af Kommissionen efter
proceduren i stk. 1 på anmodning fra bestyrelsen i den pågældende EU-trustfond og efter, at
Kommissionen har forelagt en rapport, der begrunder forlængelsen, og som navnlig bekræfter,
at betingelserne i stk. 3 er overholdt.
Europa-Parlamentet og/eller Rådet kan anmode Kommissionen om at standse bevillingerne til
en EU-trustfond eller, hvor det er relevant, ændre aftalen om oprettelse med henblik på
afvikling af en EU-trustfond, navnlig på grundlag af oplysninger i det i artikel 41, stk. 6,
omhandlede arbejdsdokument. I sådanne tilfælde tilbageføres eventuelt resterende midler på
et pro rata-grundlag til budgettet som en ordinær indtægt såvel som til de bidragende
medlemsstater og øvrige donorer.
Artikel 239235
Gennemførelse af EU-trustfonde for foranstaltninger udadtil
1. EU-trustfonde gennemføres i overensstemmelse med principperne om forsvarlig
økonomisk forvaltning, gennemsigtighed, proportionalitet, ikkeforskelsbehandling og
ligebehandling og med de specifikke mål i de enkelte aftaler om oprettelse og under fuld
overholdelse af Europa-Parlamentets og Rådets ret til kontrol med Unionens bidrag.
2. Foranstaltninger, der finansieres af EU-trustfonde, kan gennemføres direkte af
Kommissionen i medfør af artikel 62, stk. 1, første afsnit, litra a), og indirekte med de
enheder, der gennemfører EU-midler i henhold til artikel 62, stk. 1, første afsnit, litra c), nr. i),
ii), iii), v) og vi).
3. Midlerne afsættes og udbetales af Kommissionens finansielle aktører som omhandlet i
afsnit IV, kapitel 4. Hvervet som EU-trustfondens regnskabsfører varetages af
Kommissionens regnskabsfører. Denne er ansvarlig for fastlæggelsen af regnskabsprocedurer
og en kontoplan, der er fælles for alle EU-trustfonde. Kommissionens interne revisor, OLAF
og Revisionsretten har samme beføjelser i forhold til EU-trustfonde som i forhold til andre
foranstaltninger, der forestås af Kommissionen.
DA 280 DA
4. Unionens og andre donorers bidrag må ikke integreres i budgettet og skal indbetales
på en specifik bankkonto. Den specifikke bankkonto for EU-trustfonden åbnes og lukkes af
regnskabsføreren. Alle transaktioner, som i løbet af regnskabsåret foretages på den specifikke
bankkonto, dokumenteres fyldestgørende i EU-trustfondens regnskaber.
Unionens bidrag overføres til den specifikke bankkonto på grundlag af betalingsanmodninger,
der er behørigt understøttet af overslag over udbetalinger, idet der tages højde for den saldo,
der er til rådighed på kontoen og det heraf følgende behov for yderligere betalinger. Der skal
årligt eller, hvor det er hensigtsmæssigt, halvårligt fremsendes overslag over udbetalinger.
Bidrag fra andre donorer bogføres, når de indbetales på den specifikke bankkonto for EU-
trustfonden, med det beløb i euro, som er resultatet af omregningen ved modtagelsen af
bidragene på den specifikke bankkonto. Renter, som er påløbet på EU-trustfondens specifikke
bankkonto, investeres i EU-trustfonden, medmindre andet er fastsat i aftalen om oprettelse af
EU-trustfonden.
5. Kommissionen er bemyndiget til at bruge et beløb på højst 5 % af de midler, der
samles i EU-trustfonden, til dækning af sine udgifter til forvaltningen for de år, hvor de
bidrag, der er omhandlet i stk. 4, første gang blev anvendt. Uanset første punktum og for at
undgå dobbeltopkrævning af omkostninger kan forvaltningsomkostninger som følge af EU-
bidraget til EU-trustfonden, kun omfattes af det pågældende bidrag, i det omfang disse
omkostninger ikke allerede er omfattet af andre budgetposter. Sådanne forvaltningsgebyrer
sidestilles under EU-trustfondens løbetid med formålsbestemte indtægter som omhandlet i
artikel 21, stk. 2, litra a), nr. ii).
Ud over årsberetningen omhandlet i artikel 257252 opstiller regnskabsføreren regnskaberne
for de transaktioner, som hver EU-trustfond udfører, to gange om året.
Kommissionen skal desuden rapportere månedligt om status for hver EU-trustfonds
gennemførelse.
EU-trustfondene underkastes hvert år en uafhængig ekstern revision.
 ny
Artikel 240
Unionens bidrag til globale initiativer
(1) Unionen kan yde bidrag i form af finansiering, der ikke er knyttet til omkostninger,
til fælles finansierede globale multidonorinitiativer, hvis disse bidrager til at opfylde
Unionens politiske mål, og hvis de budgetgennemførelsesinstrumenter, der er fastsat
i denne forordnings øvrige afsnit, ikke ville være tilstrækkelige til at opfylde sådanne
EU-politikmål.
(2) Under hensyntagen til EU-finansieringens karakter gælder følgende betingelser for
Unionens bidrag til globale initiativer:
i) Unionens bidrag repræsenterer et relativt lille bidrag til initiativet i betragtning af det
samlede beløb, der tilføres initiativet på bidragstidspunktet
ii) Unionens bidrag behandles på lige fod med donorers bidrag af lignende omfang, og hvis en
eller flere medlemsstater også bidrager til initiativet, drager Unionens bidrag fordel af et
beskyttelsesniveau, der ikke er mindre gunstigt end det eller de pågældende medlemsstaters
bidrag
DA 281 DA
iii) der rapporteres på en fyldestgørende måde om de resultater, der er opnået med initiativet,
herunder i kraft af relevante indikatorer
iv) initiativet fungerer i henhold til regler, hvormed der sikres en forsvarlig økonomisk
forvaltning, gennemsigtighed, ikkeforskelsbehandling og ligebehandling, hvad angår
anvendelsen af EU-midler i overensstemmelse med proportionalitetsprincippet
v) der forefindes egnede systemer til at forebygge og bekæmpe uregelmæssigheder og svig og
til regelmæssigt at rapportere om, hvordan de fungerer, og der er indført egnede regler for
inddrivelse af midler gennem initiativet, herunder deres anvendelse til samme initiativ.
I forbindelse med formodede tilfælde af alvorlige uregelmæssigheder såsom svig, korruption
eller interessekonflikter skal den ansvarlige anvisningsberettigede, EPPO for så vidt angår de
medlemsstater, der deltager i et forstærket samarbejde i henhold til forordning (EU)
2017/1939, OLAF og Revisionsretten gøre brug af initiativets regler for at anmode om
yderligere oplysninger og gennemføre fælles revisions-, kontrol- eller undersøgelsesbesøg
sammen med det relevante organ inden for rammerne af initiativet i overensstemmelse med
artikel 129.
(3) Finansieringsafgørelsen skal indeholde en redegørelse for, hvordan ovennævnte
betingelser er opfyldt, for at der kan bidrages til initiativet.
(4) Proceduren i artikel 158, stk. 6, finder tilsvarende anvendelse på Unionens bidrag til
det globale initiativ.
 2018/1046 (tilpasset)
 ny
Artikel 241236
Anvendelse af budgetstøtte
1. Når den pågældende basisretsakt tillader det, kan Kommissionen yde budgetstøtte til
et tredjeland, hvori følgende betingelser er opfyldt:
a) tredjelandets forvaltning af de offentlige finanser er tilstrækkelig
gennemsigtig, pålidelig og effektiv
b) tredjelandet har indført tilstrækkeligt troværdige og relevante sektorpolitikker
eller nationale politikker
c) tredjelandet har indført stabilitetsorienterede makroøkonomiske politikker
d) tredjelandet har indført en tilstrækkelig og rettidig adgang til fyldestgørende og
velfunderede budgetoplysninger.
2. Udbetalingen af EU-bidrag sker på grundlag af opfyldelse af de i stk. 1 omhandlede
betingelser, herunder forbedret forvaltning af de offentlige finanser. Desuden kan nogle
betalinger også være betinget af opfyldelsen af delmål, som måles med objektive
resultatindikatorer, der afspejler resultater og fremgang over tid med hensyn til reformer i den
pågældende sektor.
3. I tredjelande støtter Kommissionen overholdelse af retsstatsprincippet, udvikling af
parlamentarisk kontrol og af revisions- og korruptionsbekæmpende kapaciteter samt øget
gennemsigtigheden og adgang til information for offentligheden.
4. De tilhørende finansieringsaftaler, der er indgået med tredjelandet, skal indeholde:
DA 282 DA
a) en forpligtelse for tredjelandet til at give Kommissionen pålidelige og rettidige
oplysninger, som gør det muligt for Kommissionen at vurdere, om de i stk. 2
omhandlede betingelser er opfyldt
b) en ret for Kommissionen til at suspendere finansieringsaftalen, hvis
tredjelandet misligholder en forpligtelse vedrørende overholdelsen af
menneskerettighederne, demokratiske principper og retsstatsprincippet samt i
alvorlige tilfælde af korruption
c) passende bestemmelser, i henhold til hvilke tredjelandet forpligter sig til
øjeblikkeligt at tilbagebetale hele eller en del af den relevante driftsstøtte, såfremt det
konstateres, at udbetalingen af de relevante EU-midler er gjort ugyldig som følge af
alvorlige uregelmæssigheder, som kan tilskrives det pågældende land.
Med henblik på at behandle den i første afsnit, litra c), omhandlede tilbagebetaling kan artikel
101, stk. 1, andet afsnit, anvendes.
Artikel 242237
Aflønnede eksterne eksperter
1. For beløb under de tærskler, der er omhandlet i artikel 175, stk. 1, og på grundlag af
den procedure, der er fastsat i nærværendes artikels stk. 3, kan EU-institutioner kan udvælge
aflønnede  og aflønne  eksterne eksperter til at bistå dem i forbindelse med evaluering
af ansøgninger om tilskud, projekter og bud samt til at tilvejebringe udtalelser og yde
rådgivning i særlige sager.
23. En indkaldelse af interessetilkendegivelser offentliggøres på den pågældende EU-
institutions websted. Indkaldelsen af interessetilkendegivelser skal omfatte en beskrivelse af
opgaverne, deres varighed og de betingelser, der er fastsat for vederlaget.
34. Enhver interesseret fysisk person kan indgive en ansøgning når som helst i
gyldighedsperioden for indkaldelsen af interessetilkendegivelser undtagen i de sidste tre
måneder af denne periode.
4. Der udarbejdes en liste over eksperter efter indkaldelsen af interessetilkendegivelser. Den
er gyldig i højst fem  5  år fra offentliggørelsen eller i den periode, hvor et flerårigt
program i tilknytning til opgaverne løber.  Listen kan have en længere gyldighedsperiode
end varigheden af det flerårige finansielle program, forudsat at der sikres en rotation af
eksperterne. 
 ny
5. Kontraktens værdi skal ligge under de tærskler, der er omhandlet i artikel 179, stk. 1.
Denne værdi må kun overskrides i ekstraordinære og behørigt begrundede tilfælde for at gøre
det muligt for EU-institutionerne at konkurrere på lige fod med andre aktører på markedet.
 2018/1046
62. Aflønnede eksterne eksperter aflønnes på grundlag af et fast beløb, der meddeles på
forhånd, og udvælges på grundlag af deres faglige kapacitet. Udvælgelsen sker på grundlag af
udvælgelseskriterier, som overholder principperne om ikkeforskelsbehandling, ligebehandling
og undgåelse af interessekonflikter.
DA 283 DA
75. Eksperter, der aflønnes over bevillingerne til forskning og teknologisk udvikling, ansættes
efter de procedurer, der fastsættes af Europa-Parlamentet og Rådet i forbindelse med
vedtagelsen af hvert enkelt forskningsrammeprogram, eller efter de tilsvarende regler for
deltagelse. Med henblik på afsnit V, kapitel 2, afdeling 2, skal sådanne eksperter behandles
som modtagere.
Artikel 243238
Ulønnede eksperter
EU-institutioner kan godtgøre rejse- og opholdsudgifter afholdt af personer, der er inviteret
eller bemyndiget af institutionerne, eller, hvor det er relevant, betale eventuelle andre
godtgørelser til disse personer.
 ny
Artikel 244
Ikkefinansielle donationer
1. EU-institutioner og EU-organer kan yde ikkefinansielle donationer i form af
tjenesteydelser, varer eller bygge- og anlægsarbejder.
2. Ikkefinansielle donationer tildeles i overensstemmelse med principperne om
gennemsigtighed og ligebehandling og, hvis det er relevant, med de krav, der er fastsat i
sektorspecifikke regler. De fremmer opfyldelsen af Unionens politiske mål.
 2018/1046
 ny
Artikel 245239
Medlemsgebyrer og andre betalinger af kontingenter
Unionen kan betale bidrag i form af kontingenter til organer, hvori den har status som medlem
eller observatør.
Artikel 246240
Udgifter til EU-institutioners medlemmer og ansatte
EU-institutioner kan betale udgifter til EU-institutioners medlemmer og ansatte, herunder
bidrag til sammenslutninger af nuværende og forhenværende medlemmer af Europa-
Parlamentet, og bidrag til Europaskolerne.
DA 284 DA
AFSNIT XIII
ÅRSREGNSKABER OG ANDRE FORMER FOR
REGNSKABSAFLÆGGELSE
KAPITEL 1
ÅRSREGNSKABER
AFDELING 1
REGNSKABSREGLER
Artikel 247241
Regnskabernes struktur
Unionens årsregnskaber skal udarbejdes for hvert regnskabsår, der begynder den 1. januar og
slutter den 31. december. Disse regnskaber skal bestå af følgende:
a) de konsoliderede regnskaber, hvoraf der i overensstemmelse med de i artikel
80 omhandlede regnskabsregler fremgår en konsolidering af regnskabsoplysningerne
indeholdt i regnskaberne for EU-institutioner, for EU-organer omhandlet i artikel 70
og for andre organer, der opfylder kriterierne for regnskabskonsolidering
b) de samlede beretninger om budgetgennemførelsen med en opstilling af de
oplysninger, der findes i EU-institutioners beretninger om budgetgennemførelsen.
Artikel 248242
Bilag
Hver postering i regnskaberne skal være baseret på passende bilag i overensstemmelse med
artikel 75.
Artikel 249243
Regnskaber
1. Regnskaberne opstilles i millioner euro og i overensstemmelse med de
regnskabsregler, der er omhandlet i artikel 80, og skal bestå af:
a) balancen, der viser alle aktiver og passiver samt den finansielle stilling pr. 31.
december i det foregående regnskabsår
b) resultatopgørelsen, der viser det økonomiske resultat for det foregående
regnskabsår
c) pengestrømsopgørelsen, der viser regnskabsårets indbetalinger og udbetalinger
og den endelige likviditetssaldo
d) opgørelsen over bevægelser på nettoaktiver med en oversigt over bevægelser
på reserver i løbet af regnskabsåret og de kumulerede resultater.
DA 285 DA
2. Noterne til regnskabet indeholder supplerende oplysninger om og bemærkninger til
oplysningerne i de i stk. 1 omhandlede regnskaber og giver alle de yderligere oplysninger, der
foreskrives i de regnskabsregler, der er omhandlet i artikel 80 og i internationalt anerkendt
regnskabspraksis, når disse oplysninger er relevante for Unionens virksomhed. Noterne skal
som minimum indeholde følgende:
a) regnskabsprincipper, -regler og -metoder
b) forklarende noter med yderligere oplysninger, der ikke findes i selve
regnskabet, men som er nødvendige for at give et retvisende billede af regnskaberne.
3. Regnskabsføreren foretager efter regnskabsårets udløb og frem til fremsendelsen af
det almindelige regnskab sådanne korrektioner, som uden at medføre udbetalinger eller
indbetalinger med virkning for det pågældende år, er nødvendige for et korrekt og retvisende
billede af de pågældende regnskaber.
AFDELING 2
BERETNINGER OM BUDGETGENNEMFØRELSEN
Artikel 250244
Beretninger om budgetgennemførelsen
1. Beretningerne om budgetgennemførelsen opstilles i millioner euro og skal være
sammenlignelige år for år. De skal bestå af:
a) beretninger, der sammenfatter alle regnskabsårets budgettransaktioner med
hensyn til indtægter og udgifter
b) resultatet af budgetgennemførelsen, der beregnes på grundlag af den årlige
budgetsaldo, der er omhandlet i afgørelse (EU, Euratom) 2020/2053afgørelse
2014/335/EU, Euratom
c) forklarende noter, der indeholder supplerende oplysninger om og
bemærkninger til de i beretningerne indeholdte oplysninger.
2. Strukturen af beretningerne om budgetgennemførelsen skal være den samme som
selve budgettets.
3. Beretningerne om budgetgennemførelsen indeholder:
a) oplysninger om indtægter, navnlig ændringer i indtægtsoverslagene,
indtægterne og de konstaterede fordringer
b) oplysninger, der viser ændringer i de samlede disponible forpligtelses- og
betalingsbevillinger
c) oplysninger om, hvordan de samlede disponible forpligtelses- og
betalingsbevillinger er udnyttet
d) oplysninger, der viser de udestående forpligtelser, de forpligtelser, som er
fremført fra det foregående regnskabsår, og de forpligtelser, som er indgået i løbet af
regnskabsåret.
4. For så vidt angår oplysningerne om indtægter vedlægges beretningen om
budgetgennemførelsen en opgørelse, der for hver medlemsstat viser fordelingen af de
fordringer vedrørende egne indtægter, for hvilke der er udstedt indtægtsordre, men som ved
regnskabsårets udløb endnu udestår.
DA 286 DA
AFDELING 3
TIDSPLAN FOR ÅRSREGNSKABER
Artikel 251245
Foreløbige regnskaber
1. Regnskabsførerne for andre EU-institutioner end Kommissionen og for de organer,
der er omhandlet i artikel 247241, sender senest den 1. marts det følgende regnskabsår deres
foreløbige årsregnskab til Kommissionens regnskabsfører og Revisionsretten.
2. Regnskabsførerne for andre EU-institutioner end Kommissionen og for de organer,
der er omhandlet i artikel 247241, sender senest den 1. marts det følgende regnskabsår de
regnskabsoplysninger, som er nødvendige med henblik på konsolideringen, til
Kommissionens regnskabsfører på den måde og i det format, der fastlægges af sidstnævnte.
3. Kommissionens regnskabsfører konsoliderer de i stk. 2 omhandlede foreløbige
årsregnskaber med Kommissionens foreløbige årsregnskab og sender senest den 31. marts det
følgende regnskabsår Revisionsretten Kommissionens foreløbige årsregnskab og Unionens
konsoliderede foreløbige årsregnskab via elektroniske kommunikationsmidler.
Artikel 252246
Godkendelse af det endelige konsoliderede årsregnskab
1. Revisionsretten fremsætter senest den 1.  maj  juni sine bemærkninger til de
foreløbige årsregnskaber for alle EU-institutioner med undtagelse af Kommissionen og for
hvert af de organer, der er omhandlet i artikel 247241, og fremsætter senest den 15.  maj 
juni sine bemærkninger til Kommissionens foreløbige årsregnskab og Unionens
konsoliderede foreløbige årsregnskab.
2. Regnskabsførerne for andre EU-institutioner end Kommissionen og for de organer,
der er omhandlet i artikel 247241, sender senest den 15.  maj  juni de krævede
regnskabsoplysninger til Kommissionens regnskabsfører på den måde og i det format, der
fastlægges af sidstnævnte med henblik på udarbejdelse af det endelige konsoliderede
årsregnskab.
Alle EU-institutioner med undtagelse af Kommissionen samt hvert af de organer, der er
omhandlet i artikel 247241, sender senest den 1.  juni  juli deres endelige årsregnskab til
Europa-Parlamentet, Rådet, Revisionsretten og Kommissionens regnskabsfører.
3. Regnskabsførerne for hver af EU-institutionerne og for hvert af de organer, der er
omhandlet i artikel 247241, sender på samme dato som fremsendelsen af vedkommendes
endelige årsregnskaber en forvaltningserklæring, der dækker disse endelige årsregnskaber, til
Revisionsretten med kopi til Kommissionens regnskabsfører.
Det endelige årsregnskab ledsages af en note fra regnskabsføreren, hvori sidstnævnte
erklærer, at det endelige årsregnskab er udfærdiget i overensstemmelse med dette afsnit og
med de gældende regnskabsmæssige principper, regler og metoder, der er angivet i noterne til
årsregnskabet.
4. Kommissionens regnskabsfører udarbejder det endelige konsoliderede årsregnskab på
grundlag af de oplysninger, som de øvrige EU-institutioner, med undtagelse af
Kommissionen, og de organer, som er omhandlet i artikel 247241, har meddelt i henhold til
stk. 2.
DA 287 DA
Det endelige konsoliderede årsregnskab ledsages af en note fra Kommissionens
regnskabsfører, hvori sidstnævnte erklærer, at det endelige konsoliderede årsregnskab er
udfærdiget i overensstemmelse med dette afsnit og med de gældende regnskabsmæssige
principper, regler og metoder, der er angivet i noterne til årsregnskabet.
5. Kommissionen godkender det endelige konsoliderede årsregnskab og sit eget endelige
årsregnskab og sender dem senest den  30. juni  31. juli til Europa-Parlamentet, Rådet og
Revisionsretten via elektroniske kommunikationsmidler.
Senest samme dato fremsender Kommissionens regnskabsfører en forvaltningserklæring, der
dækker det endelige konsoliderede årsregnskab, til Revisionsretten.
 ny
Revisionsretten vedtager senest den 31. juli sin udtalelse om rigtigheden af Unionens
årsregnskaber og regnskaberne for de enkelte institutioner og organer, der er omhandlet i
artikel 247.
 2018/1046
 ny
6. Det endelige konsoliderede årsregnskab offentliggøres senest den 15. november i Den
Europæiske Unions Tidende sammen med den revisionserklæring, som Revisionsretten
afgiver i overensstemmelse med artikel 287 i TEUF og artikel 106A i Euratomtraktaten.
KAPITEL 2
INTEGRERET REGNSKABS- OG ANSVARLIGHEDSRAPPORTERING
Artikel 253247
Integreret regnskabs- og ansvarlighedsrapportering
1. Senest den 31. juli det følgende regnskabsår sender Kommissionen Europa-
Parlamentet og Rådet et integreret sæt af rapporter om regnskab og ansvarlighed, der
indeholder:
a) det endelige konsoliderede årsregnskab som omhandlet i artikel 252246
b) den årlige forvaltnings- og effektivitetsrapport med en klar og koncis
sammenfatning af de resultater vedrørende intern kontrol og finansiel forvaltning, der
er omhandlet i de årlige aktivitetsrapporter fra hver ved delegation bemyndigede
anvisningsberettigede, herunder oplysninger om de vigtigste ledelsesmæssige
ordninger i Kommissionen samt:
i) en vurdering af omfanget af fejl i Unionens udgifter på grundlag af en
konsekvent metode og et skøn over fremtidige korrektioner
ii) oplysninger om forebyggende og korrigerende foranstaltninger, der
omfatter budgettet, som skal vise den finansielle virkning af de
foranstaltninger, der er truffet for at beskytte budgettet mod udgifter, der er
afholdt retsstridigt
DA 288 DA
iii) oplysninger om gennemførelsen af Kommissionens strategi for
bekæmpelse af svig
c) en langsigtet prognose for fremtidige ind- og udgående pengestrømme for de
næste fem år baseret på de gældende flerårige finansielle rammer og afgørelse (EU,
Euratom) 2020/2053afgørelse 2014/335/EU, Euratom
d) den årlige interne revisionsberetning, der er omhandlet i artikel 119, stk. 8118,
stk. 4
e) evalueringen af Unionens finanser på grundlag af de opnåede resultater som
omhandlet i artikel 318 i TEUF, idet der navnlig vurderes fremskridt hen imod
opfyldelse af politiske mål under hensyntagen til resultatindikatorer som omhandlet i
denne forordnings artikel 33.
f) rapporten om opfølgning på decharge som omhandlet i artikel 261, stk. 3
 267, stk. 2 .
 ny
g) sammen med den prognose, der er omhandlet i denne artikels litra c), og i
medfør af artikel 214, stk. 3, en vurdering af bæredygtigheden af
eventualforpligtelser, som afholdes over budgettet, som følge af budgetgarantier eller
finansiel bistand.
 2018/1046
 ny
2. Den integrerede regnskabs- og ansvarlighedsrapportering, der er omhandlet i stk. 1,
præsenterer hver rapport på en særskilt og let identificerbar måde. Hver enkelt rapport skal
stilles til rådighed for Europa-Parlamentet, Rådet og Revisionsretten senest den 30. juni, med
undtagelse af det endelige konsoliderede årsregnskab.
KAPITEL 3
BUDGETRAPPORTERING OG ANDRE FORMER FOR REGNSKABSAFLÆGGELSE
Artikel 254248
Månedlig rapportering om budgetgennemførelsen
Ud over de årlige regnskaber og beretninger, der er omhandlet i artikel 249243 og 250244,
sender Kommissionens regnskabsfører en gang om måneden Europa-Parlamentet og Rådet
taloplysninger, der mindst er aggregeret på kapitelniveau såvel som separat opdelt på kapitel,
artikel og konto, om budgetgennemførelsen; tallene skal for samtlige disponible bevillingers
vedkommende dække både indtægter og udgifter. Disse taloplysninger skal også specificere,
hvorledes fremførte bevillinger er blevet udnyttet.
Taloplysningerne skal stilles til rådighed senest ti arbejdsdage efter udgangen af hver måned
via Kommissionens websted.
DA 289 DA
Artikel 255249
Årlig beretning om den budgetmæssige og økonomiske forvaltning
1. Hver EU-institution og hvert organ, der er omhandlet i artikel 247241, udarbejder en
beretning om den budgetmæssige og økonomiske forvaltning i regnskabsåret.
De stiller senest den 31. marts det følgende regnskabsår beretningen til rådighed for Europa-
Parlamentet, Rådet og Revisionsretten.
2. Den i stk. 1 omhandlede beretning skal indeholde sammenfattende oplysninger om
bevillingsoverførsler mellem de forskellige budgetposter.
Artikel 250
Årlig beretning om finansielle instrumenter, budgetgarantier og finansiel bistand
Kommissionen aflægger hvert år beretning til Europa-Parlamentet og Rådet om finansielle
instrumenter, budgetgarantier, finansiel bistand og eventualforpligtelser i overensstemmelse
med artikel 41, stk. 4 og 5, og med artikel 52, stk. 1, litra d) og e). Disse oplysninger stilles
samtidig til rådighed for Revisionsretten.
Artikel 256251
Beretning om status over regnskabsmæssige problemer
Kommissionens regnskabsfører sender senest den 15. september hvert år Europa-Parlamentet
og Rådet en beretning, som indeholder oplysninger om aktuelle risici, der er konstateret,
generelle tendenser, man har bemærket, nye regnskabsmæssige problemer, man er stødt på,
og fremskridt med hensyn til regnskabsmæssige spørgsmål, herunder hvor disse er rejst af
Revisionsretten, samt oplysninger om inddrivelser.
Artikel 257252
Beretning om EU-trustfonde for foranstaltninger udadtil
Kommissionen aflægger hvert år i overensstemmelse med artikel 41, stk. 6, beretning til
Europa-Parlamentet og Rådet om de aktiviteter, der støttes via de i artikel 238234
omhandlede EU-trustfonde, om deres gennemførelse og præstation og om deres regnskaber.
Den pågældende EU-trustfonds bestyrelse godkender den årsberetning for EU-trustfonden,
som den anvisningsberettigede har udarbejdet. Bestyrelsen godkender også de endelige
årsregnskaber, som den anvisningsberettigede har udarbejdet. Bestyrelsen skal forelægge de
endelige årsregnskaber for Europa-Parlamentet og Rådet i forbindelse med Kommissionens
dechargeprocedure.
Artikel 258253
Offentliggørelse af oplysninger om modtagere
Kommissionen skal offentliggøre oplysninger om modtagere i overensstemmelse med artikel
38.
DA 290 DA
AFSNIT XIV
EKSTERN REVISION OG DECHARGE
KAPITEL 1
EKSTERN REVISION
Artikel 259254
Ekstern revision udført af Revisionsretten
Europa-Parlamentet, Rådet og Kommissionen underretter snarest muligt Revisionsretten om
alle afgørelser og foranstaltninger truffet i henhold til artikel 12, 16, 21, 29, 30, 32 og 43.
Artikel 260255
Regler og procedure for revisionen
1. Ved Revisionsrettens undersøgelse af lovligheden og den formelle rigtighed af
indtægterne og udgifterne henses til traktaterne, budgettet, denne forordning, de delegerede
retsakter, der er vedtaget i henhold til denne forordning, samt alle andre relevante retsakter,
der er vedtaget i henhold til traktaterne. Ved undersøgelsen kan der tages hensyn til
programmernes og de tilknyttede tilsyns- og kontrolsystemers flerårige karakter.
2. Under udførelsen af sit hverv har Revisionsretten på de betingelser, der er fastsat i
artikel 262257, adgang til alle dokumenter og oplysninger, der angår tjenestegrenes og
organers økonomiske forvaltning i forbindelse med operationer, der helt eller delvis
finansieres af Unionen. Den har beføjelse til at høre enhver ansat, der har ansvaret for en
indtægts- eller udgiftstransaktion, og til at benytte enhver af de revisionsprocedurer, som
tjenestegrenene eller organerne råder over. Revision i medlemsstater foretages i samarbejde
med de nationale revisionsinstitutioner eller, såfremt disse ikke har de fornødne beføjelser, de
kompetente nationale myndigheder. Revisionsretten og medlemsstaternes nationale
revisionsinstitutioner samarbejder på grundlag af tillid, men samtidig således, at de bevarer
deres uafhængighed.
Revisionsretten kan for at indhente alle nødvendige oplysninger med henblik på udførelsen af
det hverv, den er blevet pålagt ved traktaterne eller ved retsakter udstedt i henhold til
traktaterne, efter egen anmodning være til stede ved den revision, der foretages af enhver EU-
institution eller på dennes vegne som led i budgetgennemførelsen.
På Revisionsrettens anmodning skal hver EU-institution bemyndige finansielle institutioner, i
hvilke Unionen har indeståender, til at give Revisionsretten mulighed for at sikre, at de
eksterne oplysninger stemmer overens med regnskabet.
3. Med henblik på udførelsen af sit hverv meddeler Revisionsretten de EU-institutioner
og myndigheder, der er omfattet af denne forordning, navnene på de ansatte, der er
bemyndiget til at revidere de pågældende institutioner og myndigheder.
Artikel 261256
Kontrol af værdipapir- og kassebeholdning
DA 291 DA
Revisionsretten sørger for, at alle værdipapirer og midler, der er deponeret eller findes som
kassebeholdning, kontrolleres på grundlag af attester underskrevet af depositarerne eller
officielle erklæringer vedrørende kasse- eller værdipapirbeholdninger. Den kan selv foretage
sådan kontrol.
Artikel 262257
Revisionsrettens adgangsret
1. EU-institutioner, de organer, der forvalter indtægter eller udgifter på Unionens vegne,
og modtagere yder Revisionsretten al den bistand og giver den alle de oplysninger, som den
finder nødvendig for udførelsen af sit hverv. Hvis Revisionsretten anmoder om det, giver de
adgang til alle bilag vedrørende tildeling og gennemførelse af kontrakter finansieret over
budgettet, alle regnskaber over penge eller materialer, alle bilag, herunder regnskabsbilag,
såvel som dertil hørende administrative dokumenter, alle bilag vedrørende indtægter og
udgifter, alle fortegnelser, alle organisationsplaner, som Revisionsretten finder nødvendige i
forbindelse med revisionen af årsregnskabet og beretningerne om budgetgennemførelsen på
grundlag af bilag eller revision på stedet, og i samme øjemed alle dokumenter og oplysninger,
der produceres eller opbevares elektronisk. Revisionsrettens adgangsret skal, hvor sådan
adgang er relevant for revisionen, omfatte adgang til det IT-system, der anvendes til
forvaltning af de indtægter eller udgifter, som er omfattet af dens revision.
De berørte nationale myndigheders interne revisionsorganer og andre tjenester yder
Revisionsretten al den bistand, som den finder nødvendig for udførelsen af sit hverv.
2. Ansatte, hvis arbejde skal kontrolleres af Revisionsretten, har pligt til at:
a) fremvise kontantbeholdning, værdipapirer og materiale af enhver art og
bilagene vedrørende forvaltningen af de midler, som de er overladt, såvel som alle
bøger, registre og andre dokumenter, der har tilknytning dertil
b) forelægge korrespondance og alle andre dokumenter, der er nødvendige for, at
den revision, der er omhandlet i artikel 260255, kan gennemføres fuldt ud.
Kun Revisionsretten kan anmode om at få meddelt de oplysninger, der er omhandlet i første
afsnit, litra b).
3. Revisionsretten har beføjelse til at kontrollere dokumenter vedrørende Unionens
indtægter og udgifter, der opbevares af EU-institutioners afdelingertjenestegrene, navnlig de
afdelingertjenestegrene, der har ansvar for beslutninger vedrørende disse indtægter og
udgifter, af organer, der forvalter indtægter eller udgifter på Unionens vegne, og af fysiske
eller juridiske personer, der får udbetalt midler over budgettet.
4. Kontrollen af indtægters og udgifters lovlighed og formelle rigtighed og kontrollen af,
at den økonomiske forvaltning har været forsvarlig, omfatter også anvendelsen af EU-midler,
som organer uden for EU-institutionerne har modtaget som bidrag.
5. EU-finansiering, der udbetales til modtagere uden for EU-institutionerne, er betinget
af, at der foreligger en skriftlig accept fra disse modtagere eller, hvis sådan accept ikke
foreligger, fra kontrahenterne eller underleverandørerne af at lade Revisionsretten revidere
anvendelsen af den finansiering, der er ydet.
6. Kommissionen skal, hvis Revisionsretten anmoder om det, give den alle oplysninger
om lånoptagelses- og långivningstransaktioner.
7. Anvendelsen af integrerede EDB-systemer må ikke begrænse Revisionsrettens adgang
til bilag. Når det er teknisk muligt, gives Revisionsretten elektronisk adgang til at anvende de
DA 292 DA
data og dokumenter, der er nødvendige for revisionen, i egne lokaler og i overensstemmelse
med relevante sikkerhedsregler.
Artikel 263258
Revisionsrettens årsberetning
1. Revisionsretten sender senest den 30. juni Kommissionen og de øvrige berørte EU-
institutioner de eventuelle bemærkninger, som efter dens opfattelse bør medtages i dens
årsberetning. Disse bemærkninger behandles fortroligt og er genstand for en kontradiktorisk
procedure. Hver EU-institution sender senest den 15. oktober Revisionsretten sit svar. Alle
andre EU-institutioner end Kommissionen sender samtidig deres svar til Kommissionen.
2. Revisionsrettens årsberetning indeholder en vurdering af, om den økonomiske
forvaltning har været forsvarlig.
3. Revisionsrettens årsberetning indeholder et afsnit for hver EU-institution og for den
fælles hensættelsesfond. Revisionsretten kan tilføje enhver form for sammendrag eller
generelle bemærkninger, som den finder relevante.
4. Revisionsretten sender senest den 15. november de myndigheder, der er ansvarlige for
meddelelse af decharge, og de øvrige EU-institutioner sin årsberetning med EU-
institutionernes svar og sørger for offentliggørelse heraf i Den Europæiske Unions Tidende.
Artikel 264259
Revisionsrettens særberetninger
1. Revisionsretten sender den berørte EU-institution eller det berørte organ alle
bemærkninger, som efter dens opfattelse bør medtages i en særberetning. Disse bemærkninger
behandles fortroligt og er genstand for en kontradiktorisk procedure.
Den berørte EU-institution eller det berørte organ underretter i almindelighed Revisionsretten
om sine eventuelle svar vedrørende disse bemærkninger inden for seks uger efter
fremsendelsen af disse bemærkninger. Denne periode suspenderes i behørigt begrundede
tilfælde, navnlig hvor det under den kontradiktoriske procedure er nødvendigt for den berørte
EU-institution eller det berørte EU-organ at få feedback fra medlemsstaterne for at kunne
færdiggøre sit svar.
Den berørte EU-institution eller det berørte organ forholder sig i sit svar direkte og
udelukkende til Revisionsrettens bemærkninger.
Efter anmodning fra Revisionsretten eller den berørte EU-institution eller det berørte organ
kan svarene behandles af Europa-Parlamentet og Rådet efter offentliggørelse af beretningen.
Revisionsretten sikrer, at særberetninger udarbejdes og vedtages inden for en passende
periode, som i almindelighed ikke overstiger 13 måneder.
Særberetningerne sendes sammen med de berørte EU-institutioners eller -organers svar straks
til Europa-Parlamentet og Rådet, der hver især, og hvor det er relevant sammen med
Kommissionen, afgør, hvordan der skal følges op herpå.
Revisionsretten tager alle nødvendige skridt til at sikre, at de berørte EU-institutioners
eller -organers svar på dens bemærkninger samt tidsplanen for udarbejdelse af særberetningen
offentliggøres sammen med særberetningen.
2. Hvis de udtalelser, der er omhandlet i artikel 287, stk. 4, andet afsnit, i TEUF, ikke
vedrører udkast eller forslag til retsakter, som den har fået forelagt til høring som led i
DA 293 DA
lovgivningsproceduren, kan Revisionsretten offentliggøre dem i Den Europæiske Unions
Tidende. Revisionsretten træffer beslutning om offentliggørelsen efter høring af den EU-
institution, der har anmodet om udtalelsen, eller som berøres af den. Offentliggjorte udtalelser
skal ledsages af de berørte EU-institutioners eventuelle bemærkninger.
KAPITEL 2
DECHARGE
Artikel 265260
Tidsplan for dechargeproceduren
1. Efter henstilling fra Rådet, der træffer afgørelse med kvalificeret flertal, meddeler
Europa-Parlamentet inden den 15. maj i år n+2 Kommissionen decharge for gennemførelsen
af budgettet for regnskabsåret n.
2. Hvis den frist, der er omhandlet i stk. 1, ikke kan overholdes, oplyser Europa-
Parlamentet eller Rådet Kommissionen om årsagerne hertil.
3. Hvis Europa-Parlamentet udsætter afgørelsen om decharge, udfolder Kommissionen
enhver bestræbelse på snarest muligt at træffe foranstaltninger for at fjerne eller gøre det
lettere at fjerne hindringerne for afgørelsen.
Artikel 266261
Dechargeproceduren
1. Dechargeafgørelsen omfatter regnskaberne over alle Unionens indtægter og udgifter,
den heraf følgende saldo og Unionens aktiver og passiver som opført på balancen.
2. Med henblik på at meddele decharge gennemgår Europa-Parlamentet næst efter Rådet
regnskaberne, oversigten samt evalueringsrapporten omhandlet i artikel 318 i TEUF. Europa-
Parlamentet gennemgår også Revisionsrettens årsberetning med tilhørende svar fra de
reviderede EU-institutioner, Revisionsrettens eventuelle relevante særberetninger for det
pågældende regnskabsår og Revisionsrettens erklæring om regnskabernes rigtighed og de
underliggende transaktioners lovlighed og formelle rigtighed.
3. Hvis Europa-Parlamentet anmoder derom, forelægger Kommissionen det alle de
oplysninger, der er nødvendige for, at dechargeproceduren vedrørende det pågældende
regnskabsår kan forløbe tilfredsstillende, i overensstemmelse med artikel 319 i TEUF.
Artikel 267262
Opfølgende foranstaltninger
1. I overensstemmelse med artikel 319 i TEUF og artikel 106A i Euratomtraktaten
træffer EU-institutioner og EU-organer som omhandlet i denne forordnings artikel 70 og 71
alle egnede foranstaltninger til at efterkomme bemærkningerne i Europa-Parlamentets
afgørelse om decharge samt de kommentarer, der ledsager Rådets henstilling om decharge.
2. Efter anmodning fra Europa-Parlamentet eller Rådet aflægger EU-institutioner og EU-
organer som omhandlet i artikel 70 og 71 beretning om, hvilke foranstaltninger de har truffet
på baggrund af disse bemærkninger og kommentarer og navnlig om de instrukser, de har givet
de af deres tjenestegrene, der har ansvaret for budgetgennemførelsen. Medlemsstaterne
samarbejder med Kommissionen ved at underrette den om, hvilke foranstaltninger de har
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truffet for at efterkomme disse bemærkninger, så Kommissionen kan tage hensyn hertil i sin
egen beretning. EU-institutionernes og de i artikel 70 og 71 omhandlede EU-organers
beretninger tilsendes ligeledes Revisionsretten.
Artikel 268263
Særlige bestemmelser vedrørende EU-Udenrigstjenesten
EU-Udenrigstjenesten er underlagt procedurerne i artikel 319 i TEUF og i denne forordnings
artikel 265260, 266261 og 267262. EU-Udenrigstjenesten samarbejder fuldt ud med de EU-
institutioner, der er inddraget i dechargeproceduren, og tilvejebringer, hvor det er relevant, de
nødvendige supplerende oplysninger, herunder ved at deltage i de relevante organers møder.
AFSNIT XV
ADMINISTRATIONSBEVILLINGER
Artikel 269264
Almindelige bestemmelser
1. Administrationsbevillinger er ikkeopdelte bevillinger.
2. Dette afsnit finder anvendelse på de i artikel 47, stk. 4, omhandlede
administrationsbevillinger, og på administrationsbevillinger til andre EU-institutioner end
Kommissionen.
Budgetforpligtelser, der svarer til administrationsbevillinger, hvis type er fælles for flere
afsnit, og som forvaltes samlet, kan opføres samlet i budgetregnskabet i overensstemmelse
med den klassifikation efter type, der er omhandlet i artikel 47, stk. 4.
De hertil svarende udgifter konteres på budgetposterne for hvert afsnit efter samme fordeling
som bevillingerne.
3. Administrationsudgifter som følge af kontrakter, der dækker perioder på mere end et
regnskabsår, enten i overensstemmelse med lokal sædvane, eller fordi der er tale om levering
af udstyr, konteres budgettet for det regnskabsår, hvori de afholdes.
4. Der kan på de betingelser, der er fastsat i vedtægten og i de særlige bestemmelser
vedrørende EU-institutioners medlemmer, udbetales forskud til personalet og til EU-
institutioners medlemmer.
Artikel 270265
Forudbetalinger
Udgifter som omhandlet i artikel 11, stk. 2, litra a), der ifølge retlige eller kontraktlige
bestemmelser skal betales forud, kan fra den 1. december give anledning til betaling, der
konteres bevillingerne for det følgende regnskabsår. I så fald finder det i artikel 11, stk. 2,
 litra a),  fastsatte loft ikke anvendelse.
Artikel 271266
Særlige bestemmelser vedrørende byggeprojekter
1. Hver EU-institution forelægger senest den 1. juni hvert år Europa-Parlamentet og
Rådet et arbejdsdokument om sin ejendomspolitik, der skal indeholde følgende oplysninger:
DA 295 DA
a) for hver enkelt bygning de udgifter og etagearealer, der dækkes af
bevillingerne under de tilsvarende budgetposter. Udgifterne skal omfatte
omkostningerne til indretning af bygningen, men ikke de andre forbrugsafgifter
b) den forventede udvikling i den samlede programmering af etagearealer og
beliggenhed for de kommende år med en beskrivelse af allerede kendte
byggeprojekter, der er i planlægningsfasen
c) endelige betingelser og omkostninger samt relevante oplysninger vedrørende
projektgennemførelsen for nye byggeprojekter, der tidligere er blevet forelagt
Europa-Parlamentet og Rådet efter proceduren i stk. 2 og 3, og som ikke er medtaget
i det foregående års arbejdsdokumenter.
 ny
Kommissionen forelægger disse oplysninger som led i de arbejdsdokumenter, der er knyttet
til budgetforslaget, jf. artikel 41, stk. 3.
 2018/1046 (tilpasset)
 ny
2. For ethvert byggeprojekt, der sandsynligvis vil få betydelige finansielle konsekvenser
for budgettet, skal den berørte EU-institution så tidligt som muligt og under alle
omstændigheder, inden der foretages undersøgelser af det lokale marked i tilfælde af
ejendomskontrakter, eller inden der iværksættes indkaldelse af bud i tilfælde af bygge- og
anlægsarbejder, underrette Europa-Parlamentet og Rådet om det etageareal, der er behov for,
og om den foreløbige planlægning.
3. For ethvert byggeprojekt, der sandsynligvis vil få betydelige finansielle konsekvenser
for budgettet, forelægger den berørte EU-institution Europa-Parlamentet og Rådet
byggeprojektet, navnlig dets specificerede anslåede omkostninger og finansieringen heraf,
herunder en eventuel anvendelse af formålsbestemte indtægter som omhandlet i artikel 21,
stk. 3, litra e), samt en liste over udkast til de kontrakter, der påtænkes anvendt, og anmoder
om Europa-Parlamentets og Rådets godkendelse, inden kontrakterne indgås. På den berørte
EU-institutions anmodning behandles dokumenter, der fremsendes vedrørende
byggeprojektet, fortroligt.
Bortset fra i force majeure-situationer som omhandlet i stk. 4 behandler Europa-Parlamentet
og Rådet byggeprojektet inden for fire uger fra den dato, hvor begge institutioner har
modtaget det.
Byggeprojektet anses for godkendt ved udløbet af fristen på fire uger, medmindre Europa-
Parlamentet eller Rådet inden for denne frist træffer en afgørelse, som går imod forslaget.
Såfremt Europa-Parlamentet og/eller Rådet inden for fristen på fire uger giver udtryk for
betænkeligheder, forlænges denne frist én gang med to uger.
Såfremt Europa-Parlamentet eller Rådet træffer en afgørelse, som går imod byggeprojektet,
trækker den pågældende EU-institution sit forslag tilbage og kan fremsætte et nyt.
4. I force majeure-situationer, som skal behørigt begrundes, kan de oplysninger, der er
foreskrevet i stk. 2, fremsendes samtidig med byggeprojektet. Europa-Parlamentet og Rådet
DA 296 DA
behandler byggeprojektet inden for to uger fra den dato, hvor begge institutioner har modtaget
det. Byggeprojektet anses for at være godkendt ved udløbet af denne frist på to uger,
medmindre Europa-Parlamentet og/eller Rådet inden for denne frist træffer en afgørelse, som
går imod forslaget.
5. Følgende anses som byggeprojekter, som sandsynligvis vil få betydelige konsekvenser
for budgettet:
a) erhvervelse af jord
b) erhvervelse, salg, strukturel renovering, opførelse af bygninger eller projekter,
der kombinerer disse elementer, som skal gennemføres inden for samme tidsramme,
til en værdi af mere end 3 000 000 EUR
c) erhvervelse, strukturel renovering, opførelse af bygninger eller projekter, der
kombinerer disse elementer, som skal gennemføres inden for samme tidsramme, til
en værdi af mere end 2 000 000 EUR, i tilfælde af at prisen efter en uafhængig
eksperts vurdering udgør mere end 110 % af hjemmemarkedsprisen for
sammenlignelige ejendomme
d) salg af jordstykker eller bygninger, i tilfælde af at prisen efter en uafhængig
eksperts vurdering udgør mindre end 90 % af hjemmemarkedsprisen for
sammenlignelige ejendomme
e) nye ejendomskontrakter, herunder brugsretter, langfristede lejemål og
fornyelse af eksisterende ejendomskontrakter på mindre favorable vilkår, som ikke er
omfattet af litra b), med en årlig leje på mindst 750 000 EUR
f) forlængelse eller fornyelse af eksisterende ejendomskontrakter, herunder
brugsret og langfristede lejemål, på samme eller mere favorable vilkår med en årlig
leje på mindst 3 000 000 EUR.
Dette stykke finder også anvendelse på byggeprojekter, der har interinstitutionel karakter,
samt på EU-delegationer.
De tærskler, der er omhandlet i første afsnit, litra b-f), omfatter omkostningerne ved
indretning af bygningen. Hvad angår lejekontrakter og kontrakter om brugsretter, omfatter
disse tærskler omkostningerne til indretning af bygningen, men ikke de andre
forbrugsafgifter.
6. Uden at det berører artikel 17, kan et ejendomserhvervelsesprojekt  eller et projekt,
hvori strukturel renovering indgår,  finansieres ved hjælp af et lån med forbehold af
Europa-Parlamentets og Rådets forhåndsgodkendelse.
Indgåelse af låneaftaler og tilbagebetaling af lån skal ske i overensstemmelse med princippet
om forsvarlig økonomisk forvaltning og under behørig hensyntagen til Unionens økonomiske
interesser.
Når EU-institutionen foreslår at finansiere erhvervelsen  eller den strukturelle renovering 
ved hjælp af et lån, skal den finansieringsplan, som den pågældende EU-institution skal
fremsende sammen med anmodningen om forhåndsgodkendelse, navnlig specificere det
maksimale finansieringsniveau, finansieringsperioden, typen af finansiering,
finansieringsvilkårene og besparelser i sammenligning med andre typer kontraktforhold.
Europa-Parlamentet og Rådet behandler anmodningen om forhåndsgodkendelse inden for fire
uger fra den dato, hvor begge institutioner har modtaget anmodningen, hvilket kan forlænges
én gang med to uger. Erhvervelsen  eller den strukturelle renovering  finansieret ved
DA 297 DA
hjælp af et lån anses for at være afvist, hvis ikke Europa-Parlamentet og Rådet udtrykkeligt
godkender den inden for fristen.
Artikel 272267
Procedure for tidlig underretning og forhåndsgodkendelsesprocedure
1. Den procedure for tidlig underretning, som er fastsat i artikel 271266, stk. 2, og den
forhåndsgodkendelsesprocedure, som er fastsat i artikel 271266, stk. 3 og 4, finder ikke
anvendelse på erhvervelse af jord gratis eller for et symbolsk beløb.
2. Den procedure for tidlig underretning, der er fastsat i artikel 271266, stk. 2, og den
forhåndsgodkendelsesprocedure, som er fastsat i artikel 271266, stk. 3 og 4, finder også
anvendelse på beboelsesejendomme, hvis erhvervelsen, den strukturelle renovering,
opførelsen af bygninger eller projekter, der kombinerer disse elementer, som skal
gennemføres inden for samme tidsramme, har en værdi af mere end 2 000 000 EUR, og prisen
udgør mere end 110 % af hjemmemarkedsprisen eller lejeindekset for sammenlignelige
ejendomme. Europa-Parlamentet og Rådet kan anmode den ansvarlige EU-institution om
enhver oplysning vedrørende beboelsesejendomme.
3. Under undtagelsesvise eller hastende politiske omstændigheder kan den tidlige
underretning omhandlet i artikel 271266, stk. 2, om byggeprojekter, der vedrører EU-
delegationer eller kontorer i tredjelande, fremsendes sammen med byggeprojektet i henhold til
artikel 271266, stk. 3. I sådanne tilfælde gennemføres proceduren for tidlig underretning og
forhåndsgodkendelsesproceduren ved først givne lejlighed.
For beboelsesejendomsprojekter i tredjelande skal proceduren for tidlig underretning og
forhåndsgodkendelsesproceduren foregå sammen.
4. Forhåndsgodkendelsesproceduren i artikel 271266, stk. 3 og 4, finder ikke anvendelse
på forberedende kontrakter eller undersøgelser, som er nødvendige for at vurdere de
specifikke omkostninger og finansieringen af byggeprojektet.
AFSNIT XVI
ANMODNINGER OM OPLYSNINGER OG DELEGEREDE RETSAKTER
Artikel 273268
Europa-Parlamentets og Rådets anmodninger om oplysninger
Europa-Parlamentet og Rådet har ret til at indhente alle relevante oplysninger og forklaringer
vedrørende budgetspørgsmål, der henhører under deres kompetenceområder.
Artikel 274269
Udøvelse af de delegerede beføjelser
1. Beføjelsen til at vedtage delegerede retsakter tillægges Kommissionen på de i denne
artikel fastlagte betingelser.
2. Beføjelsen til at vedtage delegerede retsakter, jf. artikel 70, stk. 1, artikel 71, stk. 3,
artikel 165161 og artikel 217213, stk. 2, andet og tredje afsnit, tillægges Kommissionen for en
periode, der udløber den 31. december 2020. Kommissionen udarbejder en rapport
vedrørende delegationen af beføjelser senest den 31. december 2018. Delegationen af
beføjelser forlænges stiltiende for perioder af samme varighed som efterfølgende flerårige
DA 298 DA
finansielle rammer, medmindre Europa-Parlamentet eller Rådet modsætter sig en sådan
forlængelse senest tre måneder inden udløbet af hver periode for den tilsvarende flerårige
finansielle ramme.
3. Den i artikel 70, stk. 1, artikel 71, stk. 3, artikel 165161 og artikel 217213, stk. 2,
andet og tredje afsnit, omhandlede delegation af beføjelser kan til enhver tid tilbagekaldes af
Europa-Parlamentet eller Rådet. En afgørelse om tilbagekaldelse bringer delegationen af de
beføjelser, der er angivet i den pågældende afgørelse, til ophør. Den får virkning dagen efter
offentliggørelsen af afgørelsen i Den Europæiske Unions Tidende eller på et senere tidspunkt,
der angives i afgørelsen. Den berører ikke gyldigheden af delegerede retsakter, der allerede er
i kraft.
4. Inden vedtagelsen af en delegeret retsakt hører Kommissionen eksperter, som er
udpeget af hver enkelt medlemsstat, i overensstemmelse med principperne i den
interinstitutionelle aftale om bedre lovgivning af 13. april 2016.
5. Så snart Kommissionen vedtager en delegeret retsakt, giver den samtidigt Europa-
Parlamentet og Rådet meddelelse herom.
6. En delegeret retsakt vedtaget i henhold til artikel 70, stk. 1, artikel 71, stk. 3, artikel
165161 og artikel 217213, stk. 2, andet og tredje afsnit, træder kun i kraft, hvis hverken
Europa-Parlamentet eller Rådet har gjort indsigelse inden for en frist på to måneder fra
meddelelsen af den pågældende retsakt til Europa-Parlamentet og Rådet, eller hvis Europa-
Parlamentet og Rådet inden udløbet af denne frist begge har underrettet Kommissionen om, at
de ikke agter at gøre indsigelse. Fristen forlænges med to måneder på Europa-Parlamentets
eller Rådets initiativ.
ANDEN DEL
ÆNDRINGER I SEKTORSPECIFIKKE REGLER
Artikel 270
Ændring af forordning (EU) nr. 1296/2013
I forordning (EU) nr. 1296/2013 foretages følgende ændringer:
1) Artikel 5, stk. 2, affattes således:
"2. For de i artikel 3, stk. 1, fastsatte akser gælder som gennemsnit over hele
programperioden følgende vejledende procentsatser:
a) mindst 55 % til aksen Progress
b) mindst 18 % til aksen EURES
c) mindst 18 % til aksen Mikrofinansiering og socialt iværksætteri."
2) Artikel 14 affattes således:
"Artikel 14
Tematiske sektioner og finansiering
1. Aksen Progress støtter foranstaltninger i de tematiske sektioner, der er
omhandlet i litra a), b) og c). Gennem hele programmets løbetid skal den fastsatte
vejledende fordeling af den overordnede bevilling til aksen Progress mellem de
forskellige tematiske sektioner overholde følgende procentvise minimumssatser:
DA 299 DA
a) beskæftigelse, navnlig bekæmpelse af ungdomsarbejdsløshed: 20 %;
b) social beskyttelse, social integration og begrænsning og forebyggelse af
fattigdom: 45 %;
c) arbejdsvilkår: 7 %.
Alle tiloversblevne midler afsættes til en eller flere af de tematiske sektioner
omhandlet i første afsnit, litra a), b) eller c), eller til en kombination heraf.
2. Fra den overordnede bevilling til aksen Progress afsættes en betydelig del til
fremme af sociale eksperimenter som en metode til afprøvning og evaluering af
innovative løsninger med henblik på at udvide anvendelsen heraf."
3) Artikel 19 affattes således:
"Artikel 19
Tematiske sektioner og finansiering
Aksen EURES støtter foranstaltninger inden for de tematiske sektioner, der er
omhandlet i litra a), b) og c). Gennem hele programmets læbetid skal den fastsatte
vejledende fordeling af bevillingen til aksen EURES mellem de forskellige tematiske
sektioner overholde følgende procentvise minimumssatser:
a) gennemsigtighed vedrørende ledige stillinger, ansøgninger og alle
andre relaterede oplysninger for ansøgere og arbejdsgivere: 15 %;
b) udvikling af tjenester for rekruttering og ansættelse af arbejdstagere
gennem godkendelse af jobtilbud og -ansøgninger på EU-plan, navnlig via
målrettede mobilitetsordninger: 15 %;
c) grænseoverskridende partnerskaber: 18 %.
Alle tiloversblevne midler afsættes til en eller flere af de tematiske sektioner
omhandlet i første afsnit, litra a), b) eller c), eller til en kombination heraf."
4) Artikel 25 affattes således:
"Artikel 25
Tematiske sektioner og finansiering
Aksen Mikrofinansiering og socialt iværksætteri støtter foranstaltninger inden for de
tematiske sektioner, der er omhandlet i litra a) og b). Gennem hele programmets
løbetid skal den fastsatte vejledende fordeling af bevillingen til aksen
Mikrofinansiering og socialt iværksætteri mellem de forskellige tematiske sektioner
overholde følgende procentvise minimumssatser:
a) mikrofinansiering for sårbare grupper og mikrovirksomheder: 35 %;
b) socialt iværksætteri: 35 %.
Alle tiloversblevne midler afsættes til de tematiske sektioner omhandlet i første
afsnit, litra a) eller b), eller til en kombination heraf."
5) Artikel 32, stk. 2, affattes således:
"Arbejdsprogrammerne skal, hvor det er relevant, dække en rullende periode på tre år
og indeholde en beskrivelse af de foranstaltninger, der skal finansieres, proceduren til
udvælgelse af de foranstaltninger, der skal finansieres af Unionen, geografisk
DA 300 DA
dækning, målgruppe og en vejledende tidsplan for gennemførelsen.
Arbejdsprogrammerne skal også indeholde et overslag over det beløb, der afsættes til
hvert enkelt mål. Arbejdsprogrammerne skal styrke programmets sammenhæng ved
angivelse af forbindelserne mellem de tre akser."
6) Artikel 33 og 34 udgår.
Artikel 271
Ændring af forordning (EU) nr. 1301/2013
I forordning (EU) nr. 1301/2013 foretages følgende ændringer:
1) I artikel 3, stk. 1, foretages følgende ændringer:
a) Litra e) affattes således:
"e) investeringer i udvikling af regionernes eget potentiale gennem
faste investeringer i udstyr og infrastruktur, herunder kulturel og
bæredygtig turismeinfrastruktur, tjenesteydelser til virksomheder, støtte
til forsknings- og innovationsorganer og investeringer i
teknologiforskning og anvendt forskning i virksomheder".
b) Følgende afsnit tilføjes:
"Investeringer i kulturel og bæredygtig turismeinfrastruktur som omhandlet i
stk. 1, litra e), anses for at være i mindre målestok og berettiget til støtte, hvis
EFRU's bidrag til finansieringen ikke overstiger 10 000 000 EUR Loftet hæves
til 20 000 000 EUR, hvis infrastrukturen anses for at være kulturarv som
omhandlet i artikel 1 i UNESCO's konvention om beskyttelse af verdens
kultur- og naturarv fra 1972."
2) I artikel 5, nr. 9), tilføjes følgende litra:
"e) yde støtte til modtagelse og social og økonomisk integration af
migranter og flygtninge".
3) I bilag I, tabellen, affattes teksten fra og med "Sociale infrastrukturer" således:
"Sociale infrastrukturer
Børnepasning og
uddannelse
personer Kapacitet af støttet børnepasnings- eller
uddannelsesinfrastruktur
Sundhed personer Antal personer omfattet af forbedrede sundhedstjenester
Boliger boliger Rehabiliterede boliger
boliger Rehabiliterede boliger, heraf til migranter og flygtninge
(modtagelsescentre ikke medregnet)
Migranter og
flygtninge
personer Kapacitet af infrastrukturer til støtte for migranter og
flygtninge (boliger ikke medregnet)
Byudvikling, specifikke indikatorer
personer Antal indbyggere i områder med integrerede
DA 301 DA
byudviklingsstrategier
kvadratmeter Åbne anlagte eller rehabiliterede områder i byområder
kvadratmeter Opførte eller renoverede offentlige eller kommercielle
bygninger i byområder"
Artikel 272
Ændring af forordning (EU) nr. 1303/2013
I forordning (EU) nr. 1303/2013 foretages følgende ændringer:
1) Betragtning 10, andet punktum, affattes således:
"Disse betingelser bør gøre det muligt for Kommissionen at forvisse sig om, at
medlemsstaterne bruger ESI-fondene lovligt og formelt rigtigt samt i
overensstemmelse med princippet om forsvarlig økonomisk forvaltning som
omhandlet i Europa-Parlamentets og Rådets forordning (EU, Euratom) 2018/104692
("finansforordningen").
2) I artikel 2 foretages følgende ændringer:
a) Nr. 10) affattes således:
"10) "støttemodtager": et offentligt eller privat organ eller en fysisk
person, der har ansvaret for at iværksætte eller både iværksætte og
gennemføre operationer, og
a) i forbindelse med statsstøtte det organ, der modtager støtten,
medmindre støtten pr. virksomhed er mindre end 200000 EUR, i
hvilket tilfælde medlemsstaten kan beslutte, at støttemodtageren er
det organ, der tildeler støtten, uden at dette berører Kommissionens
forordning (EU) nr. 1407/201393
, (EU) nr. 1408/201394
og (EU) nr.
717/201495
; og
b) i forbindelse med finansielle instrumenter i henhold til
nærværende forordnings anden del, afsnit IV, det organ, der
gennemfører det finansielle instrument, eller holdingfonden, alt
efter omstændighederne
92
Europa-Parlamentets og Rådets forordning (EU, Euratom) 2018/1046 af 18. juli 2018 om de finansielle
regler vedrørende Unionens almindelige budget, om ændring af forordning (EU) nr. 1296/2013, (EU)
nr. 1301/2013, (EU) nr. 1303/2013, (EU) nr. 1304/2013, (EU) nr. 1309/2013, (EU) nr. 1316/2013, (EU)
nr. 223/2014, (EU) nr. 283/2014 og afgørelse nr. 541/2014/EU og om ophævelse af forordning (EU,
Euratom) nr. 966/2012 (EUT L 193 af 30.7.2018, s. 1)."
93
Kommissionens forordning (EU) nr. 1407/2013 af 18. december 2013 om anvendelse af artikel 107 og
108 i traktaten om Den Europæiske Unions funktionsmåde på de minimis-støtte (EUT L 352 af
24.12.2013, s. 1).
94
Kommissionens forordning (EU) nr. 1408/2013 af 18. december 2013 om anvendelse af artikel 107 og
108 i traktaten om Den Europæiske Unions funktionsmåde på de minimis-støtte i landbrugssektoren
(EUT L 352 af 24.12.2013, s. 9).
95
Kommissionens forordning (EU) nr. 717/2014 af 27. juni 2014 om anvendelse af artikel 107 og 108 i
traktaten om Den Europæiske Unions funktionsmåde på de minimis-støtte i fiskeri- og
akvakultursektoren (EUT L 190 af 28.6.2014, s. 45)."
DA 302 DA
b) Nr. 31) affattes således:
"31) "makroregional strategi": en integreret ramme, der er vedtaget
af Rådet og, hvor det er relevant, godkendt af Det Europæiske Råd, og
som kan støttes af blandt andre ESI-fondene, med henblik på at imødegå
fælles udfordringer i et defineret geografisk område, der vedrører
medlemsstater og tredjelande beliggende i det samme geografiske
område, som derved drager fordel af et styrket samarbejde med henblik
på opnåelse af økonomisk, social og territorial samhørighed".
3) I artikel 4 foretages følgende ændringer:
a) I stk. 7 erstattes henvisningen til "artikel 59 i finansforordningen" med
"finansforordningens artikel 63".
b) Stk. 8 affattes således:
"8. Kommissionen og medlemsstaterne respekterer princippet om
forsvarlig økonomisk forvaltning, jf. finansforordningens artikel 33, artikel 36,
stk. 1, og artikel 61."
4) I artikel 9 tilføjes følgende stykke:
"I de prioriterede mål, der opstilles for hver ESI-fond i de fondsspecifikke regler,
skal navnlig indgå en hensigtsmæssig brug af hver ESI-fond på migrations- og
asylområdet. I den forbindelse skal der om nødvendigt sikres koordination med den
asyl-, migrations- og integrationsfond, som er oprettet ved Europa-Parlamentets og
Rådets forordning (EU) nr. 516/201496
."
5) I artikel 16 indsættes følgende stykke:
"4a) Når det er relevant, indsender medlemsstaten hvert år senest den 31. januar en
ændret partnerskabsaftale efter Kommissionens godkendelse af ændringer af et eller
flere programmer i det foregående kalenderår.
Kommissionen vedtager hvert år senest den 31. marts en afgørelse, der bekræfter, at
ændringerne i partnerskabsaftalen afspejler en eller flere programændringer godkendt
af Kommissionen i det foregående kalenderår.
Denne afgørelse kan indeholde ændringer af andre elementer i partnerskabsaftalen i
medfør af et forslag som omhandlet i stk. 4, forudsat at forslaget er indgivet til
Kommissionen senest den 31. december i det foregående kalenderår."
6) I artikel 30 foretages følgende ændringer:
a) Stk. 2, andet afsnit, affattes således:
"Hvis ændringen af et program berører de oplysninger, der er givet i
partnerskabsaftalen, finder den procedure, der er fastsat i artikel 16, stk. 4a,
anvendelse."
b) Stk. 3, tredje punktum, udgår.
7) Artikel 32, stk. 4, affattes således:
96
Europa-Parlamentets og Rådets forordning (EU) nr. 516/2014 af 16. april 2014 om oprettelse af asyl-,
migrations- og integrationsfonden, om ændring af Rådets beslutning 2008/381/EF og om ophævelse af
Europa-Parlamentets og Rådets beslutning nr. 573/2007/EF og nr. 575/2007/EF og Rådets beslutning
2007/435/EF (EUT L 150 af 20.5.2014, s. 168)."
DA 303 DA
"4. Når udvælgelsesudvalget for lokale udviklingsstrategier styret af
lokalsamfundet, som er nedsat i henhold til artikel 33, stk. 3, bestemmer, at
gennemførelse af den valgte lokale udviklingsstrategi styret af lokalsamfundet
kræver støtte fra mere end én fond, kan det i overensstemmelse med nationale
bestemmelser og procedurer udpege en ledende fond til at støtte alle forberedelses-,
drifts- og aktivitetsomkostninger i henhold til artikel 35, stk. 1, litra a), d) og e), for
lokaludviklingsstrategien styret af lokalsamfundet."
8) I artikel 34, stk. 3, foretages følgende ændringer:
a) Litra a)-d) affattes således:
"a) opbygning af lokale aktørers, herunder potentielle
støttemodtageres, evne til at udvikle og gennemføre operationer,
herunder ved at fremme deres færdigheder inden for projektforberedelse
og -styring
b) udarbejdelse af en ikkediskriminerende og gennemsigtig
udvælgelsesprocedure, så interessekonflikter undgås, og som sikrer, at
mindst 50 % af stemmerne i afgørelserne om udvælgelse er partnere, der
ikke er offentlige myndigheder, og som muliggør udvælgelse ved
skriftlig procedure
c) udarbejdelse og vedtagelse af ikkediskriminerende objektive
kriterier for udvælgelsen af operationer, der sikrer sammenhæng med
lokaludviklingsstrategien styret af lokalsamfundet ved at prioritere disse
operationer efter deres bidrag til at nå strategiens målsætninger og mål
d) udarbejdelse og offentliggørelse af indkaldelse af forslag eller
en løbende procedure vedrørende forelæggelse af projekter".
b) Følgende afsnit tilføjes:
"Hvis lokale aktionsgrupper udfører opgaver, som ikke falder ind under første
afsnit, litra a)-g), og som forvaltnings- eller attesteringsmyndighederne eller
den udbetalende myndighed har ansvaret for, udpeges disse lokale
aktionsgrupper til bemyndigede organer i overensstemmelse med de
fondsspecifikke regler."
9) Artikel 36, stk. 3, affattes således:
"3. Medlemsstaten eller forvaltningsmyndigheden kan i overensstemmelse med de
fondsspecifikke regler udpege et eller flere bemyndigede organer, herunder lokale
myndigheder, regionaludviklingsorganer eller ikkestatslige organisationer, til at
varetage visse opgaver i forbindelse med forvaltningen og gennemførelsen af en
ITI."
10) I artikel 37 foretages følgende ændringer:
a) Stk. 2, litra c), affattes således:
"c) en vurdering af, hvilke yderligere offentlige og private midler
der potentielt kan tilvejebringes af det finansielle instrument, helt ned til
den endelige modtager (forventet løftestangseffekt), herunder, hvis det er
relevant, en vurdering af behovet for og omfanget af differentieret
behandling som omhandlet i artikel 43a for at tiltrække medfinansiering
fra investorer, som arbejder i henhold til det markedsøkonomiske princip,
og/eller en beskrivelse af de mekanismer, som skal anvendes til at fastslå
DA 304 DA
behovet for og omfanget af en sådan differentieret behandling, såsom en
konkurrencedygtig eller passende uafhængig vurderingsproces".
b) Stk. 3, første afsnit, affattes således:
"3. Ved den i stk. 2 omhandlede forhåndsvurdering kan der tages hensyn til
den forudgående evaluering, der er omhandlet i finansforordningens artikel
209, stk. 2, første afsnit, litra h), og den kan foregå i etaper. Den skal under alle
omstændigheder være afsluttet, før forvaltningsmyndigheden beslutter at yde
programbidrag til et finansielt instrument."
c) Stk. 8 affattes således:
"8. Endelige modtagere, der støttes af et finansielt instrument under ESI-
fondene, kan også modtage bistand fra en anden prioritet eller et andet program
under ESI-fondene, som støttes over EU-budgettet, herunder fra Den
Europæiske Fond for Strategiske Investeringer (EFSI), som er oprettet ved
Europa-Parlamentets og Rådets forordning (EU) 2015/101797
, i
overensstemmelse med Unionens gældende statsstøtteregler, hvis det er
relevant. I et sådant tilfælde skal der føres særskilte optegnelser for hver
finansieringskilde, og støtten fra ESI-fondenes finansielle instrumenter skal
være en del af en operation med støtteberettigede udgifter, som adskiller sig fra
andre støttekilder."
11) I artikel 38 foretages følgende ændringer:
a) I stk. 1 tilføjes følgende litra:
"c) finansielle instrumenter, der kombinerer sådanne bidrag med
EIB's finansielle produkter inden for rammerne af EFSI i
overensstemmelse med artikel 39a."
b) I stk. 4 foretages følgende ændringer:
i)Første afsnit, litra b) og c), erstattes af følgende:
"b)via tildeling af en direkte kontrakt overdrage
gennemførelsesopgaver til:
i) EIB
ii) en international finansiel institution, hvori en medlemsstat er
aktionær
iii) en offentligt ejet bank eller institution, der er oprettet som en
juridisk enhed, som udøver finansielle aktiviteter på et
erhvervsmæssigt grundlag og opfylder alle følgende betingelser:
– der er ingen direkte private kapitalandele, med undtagelse af
ikkekontrollerende eller ikkeblokerende former for private
kapitalandele, som foreskrives af nationale lovbestemmelser i
overensstemmelser med traktaterne, og som ikke udøver nogen
bestemmende indflydelse på den pågældende bank eller institution,
97
Europa-Parlamentets og Rådets forordning (EU) 2015/1017 af 25. juni 2015 om Den Europæiske Fond
for Strategiske Investeringer, Det Europæiske Centrum for Investeringsrådgivning og Den Europæiske
Portal for Investeringsprojekter og om ændring af forordning (EU) nr. 1291/2013 og (EU) nr.
1316/2013 — Den Europæiske Fond for Strategiske Investeringer (EUT L 169 af 1.7.2015, s. 1).
DA 305 DA
med undtagelse af former for private kapitalandele, der ikke udøver
nogen indflydelse på beslutninger vedrørende den daglige
forvaltning af det finansielle instrument, der støttes af ESI-fondene
– bankens eller institutionens aktiviteter udøves inden for rammerne
af en almen opgave, som den har fået tillagt af en medlemsstats
relevante nationale eller regionale myndighed, hvilket som hele
dens aktivitet eller som en del af dens aktiviteter omfatter udøvelse
af økonomiske udviklingsaktiviteter, der bidrager til ESI-fondenes
målsætninger
– banken eller institutionen udøver som hele sin aktivitet eller som en
del af sine aktiviteter økonomiske udviklingsaktiviteter, der
bidrager til ESI-fondenes målsætninger i regioner, på
politikområder eller i sektorer, hvor der generelt ikke eller ikke i
tilstrækkeligt omfang er adgang til markedsfinansiering
– formålet med bankens eller institutionens aktiviteter er ikke
primært at fokusere på at skabe størst mulig profit, men at sikre den
langsigtede finansielle bæredygtighed for dens aktiviteter
– banken eller institutionen sikrer, at den direkte tildeling af kontrakt
omhandlet i litra b) ikke medfører nogen direkte eller indirekte
fordel for kommercielle aktiviteter gennem passende
foranstaltninger i overensstemmelse med gældende ret
– banken eller institutionen er underlagt en uafhængig myndigheds
tilsyn efter gældende ret
c) overdrage gennemførelsesopgaver til et andet offentlig- eller
privatretligt organ, eller
d) foretage gennemførelsesopgaver direkte, når det drejer sig om
finansielle instrumenter udelukkende bestående af lån eller
garantier. I dette tilfælde anses forvaltningsmyndigheden for at
være støttemodtager med henblik på artikel 2, nr. 10)."
ii) Andet afsnit affattes således:
"Ved gennemførelsen af det finansielle instrument skal de organer, der er
omhandlet i første afsnit, litra a)-d), sikre overholdelsen af de relevante
regler og af kravene i finansforordningens artikel 155, stk. 2 og 3."
c) Stk. 5 og 6 affattes således:
"5. De organer, der er omhandlet i stk. 4, første afsnit, litra a), b) og c), kan
for deres del ved gennemførelsen af finansielle instrumenter gennem
holdingfonde overdrage en del af gennemførelsen til finansielle formidlere,
forudsat at disse organer på eget ansvar sikrer, at de finansielle formidlere
opfylder de kriterier, der er fastsat i finansforordningens artikel 33, stk. 1, og
artikel 209, stk. 2. Finansielle formidlere udvælges på grundlag af åbne,
gennemsigtige, proportionale og ikkediskriminerende procedurer, idet
interessekonflikter undgås.
6. De organer, der er omhandlet i stk. 4, første afsnit, litra b) og c), og
som har fået overdraget gennemførelsesopgaver, åbner forvaltningskonti i eget
navn og på vegne af forvaltningsmyndigheden eller opretter det finansielle
DA 306 DA
instrument som en separat finansieringsblok inden for institutionen. I tilfælde
af en separat finansieringsblok skal der være regnskabsmæssig adskillelse
mellem programmidler, der investeres i det finansielle instrument, og de andre
midler, der er til rådighed i institutionen. Aktiverne i disse forvaltningskonti og
sådanne separate finansieringsblokke forvaltes i overensstemmelse med
princippet om forsvarlig økonomisk forvaltning og relevante
forsigtighedsregler og skal have en passende likviditet."
d) Stk. 7, første afsnit, indledningen, affattes således:
"7. Når et finansielt instrument gennemføres i henhold til stk. 4, første
afsnit, litra a), b) og c), fastsættes med forbehold af det finansielle instruments
gennemførelsesstruktur vilkårene og betingelserne for bidrag fra programmer
til finansielle instrumenter i finansieringsaftaler i overensstemmelse med bilag
IV på følgende niveauer:".
e) Stk. 8 affattes således:
"8. For finansielle instrumenter, der gennemføres i henhold til stk. 4, første
afsnit, litra d), fastsættes vilkårene og betingelserne for bidrag fra programmer
til finansielle instrumenter i et strategidokument udarbejdet i overensstemmelse
med bilag IV, som skal behandles af overvågningsudvalget."
f) Stk. 10, affattes således:
"10. Kommissionen vedtager gennemførelsesretsakter vedrørende ensartede
betingelser for de detaljerede ordninger for overførsel og forvaltning af
programbidrag, der forvaltes af de i stk. 4, første afsnit, og artikel 39a, stk. 5,
omhandlede organer. Disse gennemførelsesretsakter vedtages efter
undersøgelsesproceduren i artikel 150, stk. 3."
12) I artikel 39 foretages følgende ændringer:
a) Stk. 2, første afsnit, indledningen, affattes således:
"2. Medlemsstaterne kan inden for den i artikel 65, stk. 2, fastsatte
støtteperiode anvende EFRU og ELFUL til at yde et finansielt bidrag til de
finansielle instrumenter, der er omhandlet i nærværende forordnings artikel 38,
stk. 1, litra a), og som gennemføres indirekte af Kommissionen sammen med
EIB i henhold til finansforordningens artikel 62, stk. 1, første afsnit, litra c), nr.
iii), og artikel 208, stk. 4, for så vidt angår følgende aktiviteter:".
b) I stk. 4, første afsnit, foretages følgende ændringer:
i)Litra a) affattes således:
"a) uanset artikel 37, stk. 2, skal det være baseret på en
forhåndsvurdering på EU-plan foretaget af EIB og Kommissionen
eller, når der foreligger nyere data, på en forhåndsevaluering på
EU-plan, nationalt plan eller regionalt plan.
Forhåndsvurderingen skal bygge på tilgængelige datakilder
vedrørende bankers gældsfinansiering og SMV'er og bl.a. omfatte
en analyse af SMV'ers finansieringsbehov på det relevante plan,
SMV'ers finansieringsvilkår og -behov samt en angivelse af SMV-
finansieringsgabet, en profil af SMV-sektorens økonomiske og
finansielle situation på det relevante plan, den mindste kritiske
masse af samlede bidrag, en oversigt over skønnede totale
DA 307 DA
lånevolumener frembragt af sådanne bidrag og den opnåede
merværdi".
ii) Litra b) affattes således:
"b)det skal stilles til rådighed af hver deltagende medlemsstat som
en del af en særskilt prioritetsakse inden for et program for EFRU-
bidrags vedkommende eller som del af et enkelt dedikeret nationalt
program pr. finansielt bidrag fra EFRU og ELFUL til støtte for det
tematiske mål i artikel 9, stk. 1, nr. 3)".
c) Stk. 7 og 8 affattes således:
"7. Uanset artikel 41, stk. 1 og 2, for så vidt angår de finansielle bidrag, der
er omhandlet i nærværende artikels stk. 2, skal medlemsstatens
betalingsansøgning til Kommissionen være baseret på 100 % af de beløb, der
skal betales af medlemsstaten til EIB i overensstemmelse med den
forfaldsplan, der er defineret i finansieringsaftalen omhandlet i nærværende
artikels stk. 4, første afsnit, litra c). Sådanne betalingsansøgninger skal være
baseret på de beløb, EIB har anmodet om, som skønnes nødvendige til dækning
af forpligtelser til aftaler om kaution eller securitisationstransaktioner, der skal
indgås inden for de tre følgende måneder. Betalinger fra medlemsstaterne til
EIB skal foretages hurtigst muligt, og under alle omstændigheder inden
forpligtelserne indgås af EIB.
8. Ved programmets afslutning udgør de i artikel 42, stk. 1, første afsnit,
litra a) og b), omhandlede støtteberettigede udgifter det samlede beløb, som
programmet har bidraget til det finansielle instrument til dækning af følgende:
a) for så vidt angår aktiviteterne omhandlet i nærværende artikels
stk. 2, første afsnit, litra a), de i artikel 42, stk. 1, første afsnit, litra b),
omhandlede midler
b) for så vidt angår aktiviteterne omhandlet i nærværende artikels
stk. 2, første afsnit, litra b), det samlede beløb af den nye
gældsfinansiering opnået gennem securitisationstransaktioner, der
udbetales til støtteberettigede SMV'er eller kommer dem til gavn inden
for den støtteperiode, der er fastsat i artikel 65, stk. 2."
13) Følgende artikel indsættes:
"Artikel 39a
Bidrag fra ESI-fondene til finansielle instrumenter, der kombinerer sådanne bidrag med EIB's
finansielle produkter inden for rammerne af Den Europæiske Fond for Strategiske
Investeringer
1. Forvaltningsmyndigheder kan for at tiltrække yderligere investeringer fra den
private sektor anvende ESI-fondene til at yde et bidrag til de finansielle instrumenter
som omhandlet i artikel 38, stk. 1, litra c), forudsat at det bidrager til at opnå ESI-
fondenes mål og Unionens strategi for intelligent, bæredygtig og inklusiv vækst.
2. Det i stk. 1 omhandlede bidrag må ikke overstige 25 % af den samlede støtte,
der ydes til endelige modtagere. I de i artikel 120, stk. 3, første afsnit, litra b),
omhandlede mindre udviklede regioner kan det finansielle bidrag, når det er behørigt
begrundet i de vurderinger, der er omhandlet i artikel 37, stk. 2, eller i nærværendes
DA 308 DA
artikels stk. 3, udgøre over 25 %, men ikke over 40 %. Den i nærværende stykke
omhandlede samlede støtte omfatter de samlede beløb, der til endelige modtagere er
ydet i nye lån og garanterede lån samt i egenkapital- og
kvasiegenkapitalinvesteringer. De i nærværende stykke omhandlede garanterede lån
tages kun i betragtning i det omfang, der afsættes midler fra ESI-fondene til
garantiaftaler, der er beregnet på grundlag af en forsigtig forudgående
risikovurdering af et multiplum af nye lån.
3. Uanset artikel 37, stk. 2, kan bidrag efter nærværende artikels stk. 1 baseres på
en indledende vurdering, herunder en due diligence-vurdering, som EIB har foretaget
med henblik på sit bidrag til det finansielle produkt inden for rammerne af EFSI.
4. Forvaltningsmyndighedernes rapportering efter artikel 46 om transaktioner
med finansielle instrumenter gennemført i medfør af nærværende artikel baseres på
de oplysninger, EIB råder over med henblik på sin rapportering i henhold til artikel
16, stk. 1 og 2, i forordning (EU) 2015/1017, suppleret med de yderligere
oplysninger, der kræves efter artikel 46, stk. 2. Kravene i nærværende stykke skal
give mulighed for ensartede rapporteringsbetingelser i overensstemmelse med
nærværende forordnings artikel 46, stk. 3.
5. Når forvaltningsmyndigheden bidrager til finansielle instrumenter som
omhandlet i artikel 38, stk. 1, litra c), kan den
a) investere kapital i en eksisterende eller nyoprettet juridisk enhed, hvis
særlige formål er at investere i endelige modtagervirksomheder i
overensstemmelse med målene for de respektive ESI-fonde, og som varetager
gennemførelsesopgaverne
b) overdrage gennemførelsesopgaverne i overensstemmelse med artikel
38, stk. 4, første afsnit, litra b) og c).
Det organ, der har fået overdraget gennemførelsesopgaverne, som omhandlet i
nærværende stykkes første afsnit, litra b), åbner enten en forvaltningskonto i eget
navn og på vegne af forvaltningsmyndigheden eller opretter en separat
finansieringsblok til programbidrag inden for institutionen. I tilfælde af en separat
finansieringsblok skal der være regnskabsmæssig adskillelse mellem programmidler,
der investeres i det finansielle instrument, og de andre midler, der er til rådighed i
institutionen. Aktiverne på forvaltningskontiene og i sådanne separate
finansieringsblokke forvaltes i overensstemmelse med princippet om forsvarlig
økonomisk forvaltning og de relevante forsigtighedsregler og skal have en passende
likviditet.
Med henblik på nærværende artikel kan et finansielt instrument også tage form af
eller indgå i en investeringsplatform i overensstemmelse med artikel 2, nr. 4), i
forordning (EU) 2015/1017, forudsat at investeringsplatformen er oprettet som et
special purpose vehicle eller en forvaltningskonto.
6. Ved gennemførelsen af finansielle instrumenter efter nærværende forordnings
artikel 38, stk. 1, litra c), skal de i nærværende artikels stk. 5 omhandlede organer
sikre overholdelsen af de relevante regler og af kravene i finansforordningens artikel
155, stk. 2 og 3.
7. Senest den 3. november 2018 vedtager Kommissionen delegerede retsakter i
overensstemmelse med artikel 149 vedrørende supplering af denne forordning ved at
fastlægge yderligere specifikke regler om funktioner, forpligtelser og ansvarsområder
for de organer, som gennemfører finansielle instrumenter, udvælgelseskriterier i den
DA 309 DA
forbindelse og produkter, som kan leveres via finansielle instrumenter i
overensstemmelse med artikel 38, stk. 1, litra c).
8. De i stk. 5 omhandlede organer kan ved gennemførelsen af finansielle
instrumenter gennem holdingfonde videreoverdrage en del af gennemførelsen til
finansielle formidlere, forudsat at sådanne organer på eget ansvar sikrer, at de
finansielle formidlere opfylder de kriterier, der er fastsat i finansforordningens artikel
33, stk. 1, og artikel 209, stk. 2. Finansielle formidlere udvælges på grundlag af åbne,
gennemsigtige, proportionale og ikkediskriminerende procedurer, idet
interessekonflikter undgås.
9. Når forvaltningsmyndigheder med henblik på gennemførelsen af finansielle
instrumenter som omhandlet i artikel 38, stk. 1, litra c), bidrager med programmidler
fra ESI-fondene til et eksisterende instrument, hvis fondsforvalter allerede er udvalgt
af EIB, en international finansiel institution, hvori en medlemsstat er aktionær, eller
en offentligt ejet bank eller institution, som er oprettet som en juridisk enhed, der
udøver finansielle aktiviteter på et erhvervsmæssigt grundlag, og som opfylder
betingelserne i artikel 38, stk. 4, første afsnit, litra b) nr. iii), skal de overdrage
gennemførelsesopgaverne til denne fondsforvalter gennem tildeling af en direkte
kontrakt.
10. Uanset artikel 41, stk. 1 og 2, skal indgivelsen af ansøgninger om
mellemliggende betalinger i forbindelse med bidrag til finansielle instrumenter efter
nærværende artikels stk. 9 afpasses efter den betalingsplan, der er fastsat i
finansieringsaftalen. Den i nærværende stykkes første punktum omhandlede
betalingsplan skal svare til den betalingsplan, der er fastlagt for det finansielle
instruments andre investorer.
11. Vilkårene og betingelserne for ydelse af bidrag efter artikel 38, stk. 1, litra c),
fastsættes i finansieringsaftaler i overensstemmelse med bilag IV på følgende
niveauer:
a) hvor det er relevant, mellem de behørigt bemyndigede repræsentanter
for forvaltningsmyndigheden og det organ, der gennemfører holdingfonden
b) mellem de behørigt bemyndigede repræsentanter for
forvaltningsmyndigheden eller, hvor det er relevant, det organ, der
gennemfører holdingfonden, og det organ, der gennemfører det finansielle
instrument.
12. For bidrag efter stk. 1 til investeringsplatforme, der modtager bidrag fra
instrumenter oprettet på EU-plan, skal overensstemmelsen med statsstøttereglerne
sikres i overensstemmelse med finansforordningens artikel 209, stk. 2, første afsnit,
litra c).
13. For de i artikel 38, stk. 1, litra c), omhandlede finansielle instrumenter i form
af garantiinstrumenter kan medlemsstaterne beslutte, at ESI-fondene, hvis det er
relevant, bidrager til forskellige trancher af låneporteføljer, der også er garanteret
under EU-garantien efter forordning (EU) 2015/1017.
14. For EFRU's, ESF's, Samhørighedsfondens og EHFF's vedkommende kan der
inden for et program oprettes en særskilt prioritet og for ELFUL's vedkommende en
særskilt operationstype med en samfinansiering på op til 100 % til støtte for
operationer, der gennemføres via finansielle instrumenter omhandlet i artikel 38, stk.
1, litra c).
DA 310 DA
15. Uanset artikel 70 og artikel 93, stk. 1, kan bidrag ydet i henhold til nærværende
artikels stk. 1 anvendes til ny låne- og egenkapitalfinansiering på hele en
medlemsstats område uden hensyntagen til regionskategorier, medmindre andet er
fastsat i finansieringsaftalen.
16. Senest den 31. december 2019 tager Kommissionen anvendelsen af denne
artikel op til overvejelse og forelægger, hvor det er relevant, Europa-Parlamentet og
Rådet et lovgivningsforslag."
14) I artikel 40 foretages følgende ændringer:
a) Stk. 1 og 2 erstattes af følgende:
"1. De myndigheder, der er udpeget i overensstemmelse med nærværende
forordnings artikel 124 og ELFUL-forordningens artikel 65, må ikke foretage
verificeringer på stedet i EIB eller andre internationale finansielle institutioner,
hvori en medlemsstat er aktionær, angående de af dem gennemførte finansielle
instrumenter.
De udpegede myndigheder skal dog foretage verificeringer i overensstemmelse
med nærværende forordnings artikel 125, stk. 5, og kontrol i overensstemmelse
med artikel 59, stk. 1, i forordning (EU) nr. 1306/2013 i andre organer, der
gennemfører de finansielle instrumenter inden for deres respektive
medlemsstats jurisdiktion.
EIB og andre finansielle institutioner, hvori en medlemsstat er aktionær, skal
ved hver betalingsansøgning fremlægge en kontrolrapport for de udpegede
myndigheder. De skal desuden til Kommissionen og de udpegede myndigheder
indgive en årlig revisionsberetning udarbejdet af deres eksterne revisorer. Disse
indberetningsforpligtelser berører ikke indberetningsforpligtelserne, herunder
med hensyn til gennemførelsen af de finansielle instrumenter, som fastsat i
denne forordnings artikel 46, stk. 1 og 2.
Kommissionen tillægges beføjelser til at vedtage en gennemførelsesretsakt
vedrørende fastlæggelse af modeller for udarbejdelse af de kontrolrapporter og
årlige revisionsberetninger, der er omhandlet i tredje afsnit.
Denne gennemførelsesretsakt vedtages efter rådgivningsproceduren i artikel
150, stk. 2.
2. Uden at det berører nærværende forordnings artikel 127 og artikel 9 i
forordning (EU) nr. 1306/2013, må de organer, der har ansvaret for
programrevisionen, ikke foretage revisioner hos EIB eller andre internationale
finansielle institutioner, hvori en medlemsstat er aktionær, angående de af dem
gennemførte finansielle instrumenter.
De organer, der har ansvaret for programrevisionen, foretager revision af
operationer og af forvaltnings- og kontrolsystemer i andre organer, der
gennemfører de finansielle instrumenter i deres respektive medlemsstat og hos
de endelige modtagere, forudsat at betingelserne i stk. 3 er opfyldt.
Kommissionen kan gennemføre revisioner i de i stk. 1 omhandlede organer,
når den finder det nødvendigt for at opnå rimelig sikkerhed i betragtning af de
påviste risici.
2a. For så vidt angår finansielle instrumenter som omhandlet i artikel 38,
stk. 1, litra a), og artikel 39, som var fastsat ved en finansieringsaftale
DA 311 DA
undertegnet før den 2. august 2018, finder uanset nærværende artikels stk. 1 og
2 de regler i nærværende artikel, der var gældende på tidspunktet for
undertegnelsen af finansieringsaftalen, anvendelse."
b) Stk. 4 affattes således:
"4. Senest den 3. november 2018, vedtager Kommissionen delegerede
retsakter i overensstemmelse med artikel 149 vedrørende supplering af denne
forordning ved at fastsætte yderligere specifikke regler om forvaltning og
kontrol af finansielle instrumenter som omhandlet i artikel 38, stk. 1, litra b) og
c), de typer af kontroller, der skal foretages af forvaltnings- og
revisionsmyndigheder, ordningerne for opbevaring af dokumentation og
elementer, der skal godtgøres ved hjælp af dokumentation."
c) Følgende stykke indsættes:
"5a. For operationer indeholdende finansielle instrumenter gælder uanset
nærværende forordnings artikel 143, stk. 4, og artikel 56, stk. 2, i forordning
(EU) nr. 1306/2013, at bidrag, som i henhold til nærværende forordnings
artikel 143, stk. 2, eller artikel 56, stk. 1, i forordning (EU) nr. 1306/2013 er
blevet annulleret på grund af en enkeltstående uregelmæssighed, kan
genanvendes inden for samme operation på følgende betingelser:
a) hvis den uregelmæssighed, der førte til bidragets annullation,
opdages hos den endelige modtager, må det annullerede bidrag kun
genanvendes til andre endelige modtagere inden for samme finansielle
instrument
b) hvis den uregelmæssighed, der førte til bidragets annullation,
opdages hos den finansielle formidler inden for en holdingfond, må det
annullerede bidrag kun genanvendes til andre finansielle formidlere.
Hvis den uregelmæssighed, der førte til bidragets annullation, opdages hos det
organ, der gennemfører holdingfonden, eller hos det organ, der gennemfører
finansielle instrumenter, når et finansielt instrument gennemføres gennem en
struktur uden en holdingfond, må det annullerede bidrag ikke genanvendes til
den samme operation.
Hvis der foretages en finansiel korrektion på grund af en systembetinget
uregelmæssighed, må det annullerede bidrag ikke genanvendes til nogen
operation berørt af den systembetingede korrektion."
15) I artikel 41 foretages følgende ændringer:
a) Indledningen til stk. 1, første afsnit, affattes således:
"1. For så vidt angår finansielle instrumenter omhandlet i artikel 38, stk. 1,
litra a) og c), og for så vidt angår finansielle instrumenter omhandlet i artikel
38, stk. 1, litra b), der gennemføres i overensstemmelse med artikel 38, stk. 4,
første afsnit, litra a), b) og c), indgives der trinvise ansøgninger om
mellemliggende betaling, når der er tale om programbidrag, der betales til det
finansielle instrument i støtteberettigelsesperioden fastsat i artikel 65, stk. 2,
("støtteberettigelsesperioden"), i overensstemmelse med følgende betingelser:".
b) Stk. 2 affattes således:
"2. For så vidt angår finansielle instrumenter omhandlet i artikel 38, stk. 1,
litra b), der gennemføres i overensstemmelse med artikel 38, stk. 4, første
DA 312 DA
afsnit, litra d), skal ansøgninger om mellemliggende betaling og om betaling af
den endelige saldo omfatte de samlede udbetalinger, forvaltningsmyndigheden
har foretaget vedrørende investeringer i endelige modtagere som omhandlet i
artikel 42, stk. 1, første afsnit, litra a) og b)."
16) I artikel 42 foretages følgende ændringer:
a) Stk. 3, første afsnit, affattes således:
"3. I tilfælde af egenkapitalbaserede instrumenter for de i artikel 37, stk. 4,
omhandlede virksomheder for hvilke den i artikel 38, stk. 7, litra b),
omhandlede finansieringsaftale blev undertegnet inden den 31. december 2018,
og som ved udgangen af støtteberettigelsesperioden havde investeret mindst
55 % af de programmidler, der var afsat i den relevante finansieringsaftale, kan
et begrænset antal betalinger for investeringer i endelige modtagere, der skal
foretages for en periode på højst fire år efter afslutningen af
støtteberettigelsesperioden, betragtes som støtteberettigede udgifter, når de
indbetales på en spærret konto oprettet specielt til dette formål, forudsat at
statsstøttereglerne overholdes, og at alle de nedenstående betingelser er
opfyldt."
b) Stk. 5, første afsnit, affattes således:
"5. Opkræver det organ, der gennemfører holdingfonden, eller de organer,
der gennemfører de finansielle instrumenter, jf. artikel 38, stk. 1, litra c), og
artikel 38, stk. 4, første afsnit, litra a), b) og c), forvaltningsomkostninger og -
gebyrer som omhandlet i nærværende artikels stk. 1, første afsnit, litra d), og
stk. 2, må de ikke overstige de tærskler, der fastsættes i den delegerede retsakt,
der er omhandlet i nærværende artikels stk. 6. Idet forvaltningsomkostningerne
omfatter direkte eller indirekte omkostningsposter, der refunderes ved
forelæggelse af udgiftsbilag, skal forvaltningsgebyrer være relateret til en aftalt
pris for leverede tjenesteydelser fastsat via en konkurrencepræget
markedsproces, hvor det er relevant. Forvaltningsomkostninger og -gebyrer
skal være baseret på en resultatbaseret beregningsmetode."
17) Følgende artikel indsættes:
"Artikel 43a
Differentieret behandling af investorer
1. Støtte fra ESI-fondene til finansielle instrumenter investeret i endelige
modtagere og indtægter og anden indtjening eller afkast såsom renter,
garantigebyrer, dividende, kapitalgevinster eller enhver anden indtægt af disse
investeringer, der kan henføres til støtten fra ESI-fondene, kan anvendes til
differentieret behandling af investorer, som arbejder i henhold til det
markedsøkonomiske princip, og af EIB i forbindelse med brug af EU-garantien efter
forordning (EU) 2015/1017. En sådan differentieret behandling skal være begrundet i
behovet for at tiltrække privat medfinansiering og mobilisere offentlig finansiering.
2. De vurderinger, der er omhandlet i artikel 37, stk. 2, og artikel 39a, stk. 3,
omfatter, hvor det er relevant, en vurdering af behovet for og omfanget af
differentieret behandling som omhandlet i nærværende artikels stk. 1 og/eller en
beskrivelse af de mekanismer, der anvendes til at fastslå behovet for og omfanget af
en sådan differentieret behandling.
DA 313 DA
3. Den differentierede behandling må ikke overstige, hvad der er nødvendigt for
at skabe de incitamenter, der kan tiltrække privat medfinansiering. Den må ikke føre
til overkompensering af investorer, som arbejder i henhold til det
markedsøkonomiske princip, eller EIB i forbindelse med brug af EU-garantien efter
forordning (EU) 2015/1017. Afstemning af de implicerede interesser skal sikres ved
en passende risiko- og gevinstdeling.
4. Differentieret behandling af investorer, som arbejder i henhold til det
markedsøkonomiske princip, berører ikke Unionens statsstøtteregler."
18) Artikel 44, stk. 1, affattes således:
"1. Uden at dette berører artikel 43a, kan midler, der tilbagebetales til finansielle
instrumenter fra investeringer eller fra frigørelsen af midler afsat til garantiaftaler,
herunder kapitaltilbagebetalinger og -indtjening samt andre indtægter eller afkast
såsom renter, garantigebyrer, udbytte, kapitalgevinster eller anden indkomst fra
investeringer, og som kan henføres til støtten fra ESI-fondene, genanvendes til
følgende formål op til de nødvendige beløb og i den rækkefølge, der er aftalt i de
relevante finansieringsaftaler:
a) yderligere investeringer gennem samme eller andre finansielle
instrumenter i overensstemmelse med de specifikke mål under en prioritet
b) hvor det er relevant, til dækning af en eventuel formindskelse af det
nominelle beløb af ESI-fondenes bidrag til det finansielle instrument som følge
af negativ rente, hvis en sådan formindskelse er sket til trods for en aktiv
likviditetsforvaltning i de organer, der gennemfører de finansielle instrumenter
c) hvor det er relevant, refusion af afholdte forvaltningsomkostninger og
betaling af forvaltningsgebyrer for det finansielle instrument."
19) I artikel 46, stk. 2, første afsnit, foretages følgende ændringer:
a) Litra c) affattes således:
"c) identifikation af de organer, som gennemfører finansielle
instrumenter, og de organer, som gennemfører holdingfonde, hvor det er
relevant, som omhandlet i artikel 38, stk. 1, litra a), b) og c)".
b) Litra g) og h) affattes således:
"g) rente og anden indtjening, som genereres med støtte fra ESI-
fondene til det finansielle instrument og programmidler, der
tilbagebetales til finansielle instrumenter fra investeringer, som
omhandlet i artikel 43 og 44, samt beløb anvendt til differentieret
behandling som omhandlet i artikel 43a
h) fremskridt med opnåelsen af den forventede løftestangseffekt af
de investeringer, der foretages med det finansielle instrument".
20) Artikel 49, stk. 4, affattes således:
"4. Overvågningsudvalget kan fremsætte bemærkninger til
forvaltningsmyndigheden vedrørende gennemførelsen og evalueringen af
programmet, herunder foranstaltninger med henblik på at nedbringe den
administrative byrde for støttemodtagerne. Det kan også fremsætte bemærkninger
om synligheden af støtte fra ESI-fondene og om at øge bevidstheden om resultaterne
DA 314 DA
af sådan støtte. Det overvåger foranstaltninger, der er truffet som resultat af dets
bemærkninger."
21) Artikel 51, stk. 1, affattes således:
"1. Der afholdes hvert år fra 2016 til og med 2023 et årligt statusmøde mellem
Kommissionen og hver enkelt medlemsstat for at behandle resultaterne af hvert
program under hensyntagen til den årlige gennemførelsesrapport og Kommissionens
bemærkninger, hvor det er relevant. Mødet skal også gennemgå programmets
kommunikations- og informationsaktiviteter, navnlig resultaterne og effektiviteten af
de foranstaltninger, der er truffet for at informere offentligheden om resultaterne og
merværdien af støtten fra ESI-fondene."
22) Artikel 56, stk. 5, udgår.
23) Artikel 57, stk. 3, affattes således:
"3. Stk. 1 og 2 finder også anvendelse på EFRU's og ELFUL's bidrag til de i
artikel 39, stk. 4, første afsnit, litra b), omhandlede dedikerede programmer."
24) I artikel 58, stk. 1, foretages følgende ændringer:
a) I andet afsnit erstattes henvisningen til "artikel 60 i finansforordningen"
med "finansforordningens artikel 154".
b) Tredje afsnit, litra f), affattes således:
"f) foranstaltninger til udbredelse af oplysninger, netværksarbejde,
kommunikationsaktiviteter med særlig fokus på ESI-fondenes resultater
og merværdi, bevidstgørelse samt fremme af samarbejde og udveksling
af erfaringer, herunder med tredjelande".
c) Fjerde afsnit affattes således:
"Kommissionen skal afsætte mindst 15 % af de ressourcer, der er omhandlet i
denne artikel, til at sikre større effektivitet i kommunikationen til
offentligheden og stærkere synergier mellem de kommunikationsaktiviteter,
der iværksættes på Kommissionens initiativ, ved at udvide videnbasen om
resultater, navnlig gennem en mere effektiv dataindsamling og -formidling,
evalueringer og rapportering, og især ved at sætte fokus på ESI-fondenes
bidrag til at forbedre borgernes liv og ved at gøre støtten fra ESI-fondene mere
synlig samt ved at øge bevidstheden om resultaterne og merværdien af en
sådan støtte. Informations-, kommunikations- og synlighedsforanstaltninger om
resultaterne og merværdien af støtte fra ESI-fondene med særligt fokus på
aktiviteter skal videreføres efter lukningen af programmer, hvor det er relevant.
Sådanne foranstaltninger skal også bidrage til virksomhedskommunikation om
Unionens politiske prioriteter, i det omfang de har tilknytning til de generelle
mål i denne forordning."
d) Følgende afsnit tilføjes:
"De i denne artikel omhandlede foranstaltninger kan alt efter deres formål
finansieres som enten drifts- eller administrationsudgifter."
25) I artikel 59 foretages følgende ændringer:
a) Følgende stykke indsættes:
"1a. Hver ESI-fond kan støtte tekniske bistandsoperationer, der er
støtteberettigede under en af de andre ESI-fonde."
DA 315 DA
b) Følgende stykke tilføjes:
"3. Uden at dette berører stk. 2, kan medlemsstaterne gennemføre de i stk.
1 omhandlede foranstaltninger gennem direkte tildeling af en kontrakt til:
a) EIB
b) en international finansiel institution, hvori en medlemsstat er
aktionær
c) en offentligt ejet bank eller institution som omhandlet i artikel
38, stk. 4, første afsnit, litra b), nr. iii)."
26) I artikel 61 foretages følgende ændringer:
a) Stk. 1, første afsnit, affattes således:
"1. Denne artikel finder anvendelse på operationer, der genererer
nettoindtægter efter deres afslutning. Med henblik på denne artikel forstås ved
"nettoindtægter" kontante tilførsler betalt direkte af brugerne for de varer eller
tjenesteydelser, der leveres af operationen, såsom afgifter, der betales direkte af
brugerne for brug af infrastruktur, salg eller leje af jord eller bygninger eller
betalinger for tjenesteydelser minus eventuelle driftsomkostninger og
genanskaffelsesomkostninger i forbindelse med udstyr med kort levetid, der er
afholdt i den tilsvarende periode. Besparelser på driftsomkostninger for
operationen, med undtagelse af omkostningsbesparelser som følge af
gennemførelsen af energieffektivitetsforanstaltninger, behandles som
nettoindtægter, medmindre de opvejes af en tilsvarende reduktion i
driftstilskuddene."
b) I stk. 3, første afsnit, indsættes følgende litra:
"aa) anvendelse af en fast procentsats for nettoindtægterne, som en
medlemsstat har fastsat for en sektor eller undersektor, der ikke er
omfattet af litra a). Før anvendelsen af den faste procentsats skal den
ansvarlige revisionsmyndighed verificere, at den er fastsat efter en
rimelig, afbalanceret og verificerbar metode baseret på historiske data
eller objektive kriterier".
c) Stk. 5 affattes således:
"5. Som et alternativ til anvendelse af metoderne i stk. 3 kan den
maksimale medfinansieringssats omhandlet i artikel 60, stk. 1, på anmodning
af en medlemsstat reduceres for en prioritet eller foranstaltning, under hvilken
alle støttede operationer kan anvende en ensartet fast takst i overensstemmelse
med stk. 3, første afsnit, litra a). Reduktionen må ikke være mindre end det
beløb, der beregnes ved at gange den maksimale EU-medfinansieringssats, som
finder anvendelse i henhold til de fondsspecifikke regler, med den i nævnte
litra omhandlede relevante faste takst."
d) Stk. 7, første afsnit, litra h), affattes således:
"h) operationer, for hvilke støttebeløb eller -satser er defineret i
bilag II til ELFUL-forordningen eller i EHFF-forordningen."
e) Stk. 8 affattes således:
"8. Desuden finder stk. 1-6 ikke anvendelse på operationer, for hvilke
støtte i henhold til programmet udgør statsstøtte."
DA 316 DA
27) I artikel 65 foretages følgende ændringer:
a) I stk. 8, tredje afsnit, foretages følgende ændringer:
i)Litra h) affattes således:
"h)operationer, for hvilke støttebeløb eller -satser er defineret i
bilag II til ELFUL-forordningen eller i EHFF-forordningen,
undtagen de operationer, for hvilke der i EHFF-forordningen
henvises til dette stykke, eller".
ii) Litra i) affattes således:
"i) operationer, for hvilke de samlede støtteberettigede
omkostninger ikke overstiger 100 000 EUR."
b) Stk. 11 affattes således:
"11. En operation kan modtage støtte fra en eller flere ESI-fonde eller fra et
eller flere programmer og fra andre EU-instrumenter, forudsat at de udgifter,
der er angivet i en betalingsansøgning vedrørende en af ESI-fondene, ikke er
angivet for støtte fra en anden fond eller et andet EU-instrument eller for støtte
fra samme fond under et andet program. Det udgiftsbeløb, der angives i en
betalingsansøgning til en ESI-fond, kan beregnes pro rata for hver ESI-fond og
for det eller de berørte programmer i overensstemmelse med det dokument,
hvori støttevilkårene er fastsat."
28) I artikel 67 foretages følgende ændringer:
a) I stk. 1 foretages følgende ændringer:
i)Litra c) affattes således:
"c) faste beløb".
ii) Følgende litra tilføjes:
"e) finansiering, der ikke er knyttet til de pågældende operationers
omkostninger, men til opfyldelse af betingelser angående
fremskridt i gennemførelsen af programmer eller virkeliggørelsen
af deres mål som fastsat i den delegerede retsakt, der er vedtaget i
henhold til stk. 5a."
iii) Følgende afsnit tilføjes:
"Hvad angår finansieringsformen omhandlet i første afsnit, litra e), skal
revisionen udelukkende have til sigte at verificere, at betingelserne for
refusion er opfyldt."
b) Følgende stykke indsættes:
"2a. For en operation eller et projekt, der ikke er omfattet af stk. 4, første
punktum, og hvortil der ydes støtte fra EFRU og ESF, skal tilskud og
tilbagebetalingspligtig bistand, hvortil den offentlige støtte ikke overstiger
100 000 EUR, ydes i form af standardsatser for enhedsomkostninger, faste
beløb eller faste satser, undtagen til operationer, hvortil der ydes støtte inden
for rammerne af statsstøtte, der ikke udgør de minimis-støtte.
For finansiering efter fast takst kan de kategorier af omkostninger, som den
faste takst finder anvendelse på, godtgøres i overensstemmelse med stk. 1,
første afsnit, litra a).
DA 317 DA
For operationer, der støttes af ELFUL, EFRU eller ESF, med anvendelse af den
faste takst, der er omhandlet i artikel 68b, stk. 1, kan de ydelser og lønninger,
der er udbetalt til deltagere, godtgøres i overensstemmelse med nærværende
artikels stk. 1, første afsnit, litra a).
Nærværende stykke gælder med forbehold af overgangsbestemmelserne i
artikel 152, stk. 7."
c) Stk. 4 affattes således:
"4. Hvis en operation eller et projekt, der udgør en del af en operation,
gennemføres udelukkende gennem offentlige indkøb af bygge- og
anlægsarbejder, varer eller tjenesteydelser, finder kun stk. 1, første afsnit, litra
a) og e), anvendelse. Hvis det offentlige indkøb under en operation eller et
projekt, der udgør en del af en operation, er begrænset til bestemte
udgiftskategorier, kan alle de muligheder, der er omhandlet i stk. 1, anvendes
på hele operationen eller det projekt, der udgør en del af en operation."
d) I stk. 5 foretages følgende ændringer:
i)Litra a) affattes således:
"a) en rimelig, afbalanceret og kontrollerbar beregningsmetode
baseret på en eller flere af følgende:
i) statistiske data, andre objektive oplysninger eller en sagkyndig
vurdering
ii) verificerede historiske data for individuelle støttemodtagere
iii) anvendelse af individuelle støttemodtageres sædvanlige
bogføringspraksis".
ii) Følgende litra indsættes:
"aa) et budgetforslag, som er opstillet i hvert konkrete
tilfælde og på forhånd er godkendt af forvaltningsmyndigheden
eller i tilfælde af ELFUL den myndighed, der er ansvarlig for
udvælgelsen af operationer, når den offentlige støtte ikke overstiger
100 000 EUR".
e) Følgende stykke indsættes:
"5a. Kommissionen tillægges beføjelser til at vedtage delegerede retsakter i
overensstemmelse med artikel 149 vedrørende supplering af denne forordning
med hensyn til definitionen af de standardsatser for enhedsomkostninger eller
den finansiering efter fast takst, der er omhandlet i stk. 1, første afsnit, litra b)
og d), de relevante metoder, der er omhandlet i stk. 5, litra a), og den
støtteform, der er omhandlet i stk. 1, første afsnit, litra e), ved at præcisere de
nærmere finansieringsbetingelser og vilkårene for deres anvendelse."
29) Artikel 68 affattes således:
"Artikel 68
Finansiering efter fast takst for indirekte omkostninger i forbindelse med tilskud og
tilbagebetalingspligtig bistand
DA 318 DA
Hvis gennemførelsen af en operation giver anledning til indirekte omkostninger, kan
de beregnes som en fast takst på en af følgende måder:
a) en fast takst på op til 25 % af de støtteberettigede direkte omkostninger,
forudsat at taksten beregnes på grundlag af en rimelig, afbalanceret og
kontrollerbar beregningsmetode eller en metode, der anvendes under ordninger
for tilskud, som finansieres fuldt ud af medlemsstaten for en lignende type
operation og støttemodtager
b) en fast takst på op til 15 % af de støtteberettigede direkte
personaleudgifter uden krav om, at medlemsstaten skal fastsætte den gældende
takst på grundlag af en beregning
c) en fast takst for de støtteberettigede direkte udgifter baseret på
eksisterende metoder og tilsvarende takster, der gælder i EU-politikker for en
lignende type operation og støttemodtager.
Kommissionen tillægges beføjelser til at vedtage delegerede retsakter i
overensstemmelse med artikel 149 vedførende supplering af bestemmelserne om den
faste takst og metoderne i den forbindelse som omhandlet i stk. 1, litra c)."
30) Følgende artikler indsættes:
"Artikel 68a
Personaleudgifter i forbindelse med tilskud og tilbagebetalingspligtig bistand
1. De direkte personaleomkostninger ved en operation kan beregnes som en fast
takst på op til 20 % af de andre direkte omkostninger end personaleomkostningerne
ved den pågældende operation. Medlemsstaterne er ikke forpligtet til at fastsætte den
gældende takst på grundlag af en beregning, forudsat at de direkte omkostninger ved
operationen ikke omfatter offentlige bygge- og anlægskontrakter, som i værdi
overstiger den tærskel, der er fastsat i artikel 4, litra a), i direktiv 2014/24/EU.
2. Ved beregningen af personaleudgifterne kan en timesats beregnes ved at
dividere de seneste dokumenterede årlige bruttoarbejdskraftomkostninger med 1 720
timer for fuldtidsmedarbejderes vedkommende eller med den dertil svarende brøkdel
af 1 720 timer for deltidsmedarbejderes vedkommende.
3. Ved anvendelsen af timesatsen beregnet i overensstemmelse med stk. 2 må det
samlede timeantal, der angives pr. person for et givent år, ikke overstige det
timeantal, hvorpå beregningen af den pågældende timesats var baseret.
Første afsnit finder ikke anvendelse på programmer inden for målet om europæisk
territorialt samarbejde for personaleudgifter vedrørende personer, der arbejder med
operationen på deltidsbasis.
4. I mangel af data om de årlige bruttopersonaleudgifter kan de udledes af de
dokumenterede bruttopersonaleudgifter eller af ansættelseskontrakten efter behørig
justering for en periode på 12 måneder.
5. Personaleudgifter til medarbejdere, der arbejder med operationen på
deltidsbasis, kan beregnes som en fast procentdel af bruttopersonaleudgifter svarende
til en fast procentdel af arbejdstiden på operationen pr. måned, uden at det er pligtigt
at indføre et særskilt arbejdstidsregistreringssystem. Arbejdsgiveren skal for
medarbejdere udfærdige et dokument, der angiver denne fastsatte procentdel.
DA 319 DA
Artikel 68b
Finansiering efter fast takst for andre omkostninger end personaleudgifter
1. For de resterende støtteberettigede udgifter til en operation kan der anvendes
en fast takst på op til 40 % af de støtteberettigede direkte personaleudgifter uden krav
om, at medlemsstaten skal foretage beregninger til fastsættelse af den gældende takst.
Ved ESF-, EFRU- eller ELFUL-støttede operationer betragtes lønninger og tilskud
udbetalt til deltagere som yderligere støtteberettigede udgifter, der ikke indgår i den
faste takst.
2. Den i stk. 1 omhandlede faste takst anvendes ikke på personaleudgifter, der er
beregnet på basis af en fast takst."
31) Artikel 70 affattes således:
"Artikel 70
Operationers støtteberettigelse afhængigt af sted
1. Med forbehold af de i stk. 2 omhandlede undtagelser samt de fondsspecifikke
regler skal operationer støttet af ESI-fondene være placeret i programområdet.
Operationer, der vedrører levering af tjenesteydelser til borgere eller virksomheder,
og som omfatter hele en medlemsstats territorium, anses for at være placeret i alle
denne medlemsstats programområder. I sådanne tilfælde allokeres udgifterne til de
berørte programområder pro rata efter objektive kriterier.
Andet afsnit finder ikke anvendelse på de nationale programmer, der er omhandlet i
artikel 6, stk. 2, i forordning (EU) nr. 1305/2013, eller på det specifikke program til
oprettelse og drift af nationale landdistriktsnetværk, der er omhandlet i nævnte
forordnings artikel 54, stk. 1.
2. Forvaltningsmyndigheden kan acceptere, at en operation gennemføres uden for
programområdet, men inden for Unionen, forudsat at alle følgende betingelser er
opfyldt:
a) operationen er til gavn for programområdet
b) det samlede beløb fra EFRU, Samhørighedsfonden, ELFUL eller
EHFF, som tildeles under programmet til operationer, der er placeret uden for
programområdet, overstiger på det tidspunkt, hvor programmet vedtages, ikke
15 % af støtten fra EFRU, Samhørighedsfonden, ELFUL eller EHFF på
prioritetsniveau
c) overvågningsudvalget har godkendt den pågældende operation eller de
pågældende operationstyper
d) myndighedernes forpligtelser vedrørende programmet med hensyn til
forvaltning, kontrol og revision for så vidt angår operationen opfyldes af de
ansvarlige myndigheder for det program, hvorunder den pågældende operation
støttes, eller de indgår aftaler med myndighederne i det område, hvor
operationen gennemføres.
Når operationer, der finansieres af fondene og EHFF, gennemføres uden for
programområdet i overensstemmelse med dette stykke og har gavnlige virkninger
både i og uden for programområdet, allokeres sådanne udgifter til disse områder pro
rata efter objektive kriterier.
DA 320 DA
Når operationer vedrører det tematiske mål omhandlet i artikel 9, første afsnit, nr. 1),
og gennemføres uden for medlemsstaten, men inden for Unionen, finder kun nævnte
stykkes første afsnit, litra b) og d), anvendelse.
3. For operationer vedrørende teknisk bistand eller informations-,
kommunikations- og synlighedsforanstaltninger og PR-aktiviteter samt for
operationer vedrørende det tematiske mål omhandlet i artikel 9, første afsnit, nr. 1),
kan der afholdes udgifter uden for Unionen, forudsat at udgifterne er nødvendige for
en tilfredsstillende gennemførelse af operationen.
4. Stk. 1, 2 og 3 finder ikke anvendelse på programmer under målet om
europæisk territorialt samarbejde. Stk. 2 og 3 finder ikke anvendelse på operationer
støttet af ESF."
32) Artikel 71, stk. 4, affattes således:
"4. Stk. 1, 2 og 3 finder ikke anvendelse på bidrag til eller fra finansielle
instrumenter eller på udgifter til køb eller leje med købsforpligtelse efter artikel 45,
stk. 2, litra b), i forordning (EU) nr. 1305/2013 eller operationer, der udsættes for et
ophør af produktionsaktivitet, der skyldes en konkurs, i forbindelse med hvilken der
ikke er begået svigagtige handlinger."
33) I artikel 75 foretages følgende ændringer:
a) I stk. 1 erstattes henvisningen til "finansforordningens artikel 59, stk.
5," med "finansforordningens artikel 63, stk. 5, 6 og 7,".
b) Følgende stykke indsættes:
"2a. Kommissionen forelægger den kompetente nationale myndighed:
a) udkastet til revisionsberetningen fra revisionen eller kontrollen
på stedet senest 3 måneder efter afslutningen af den pågældende revision
eller kontrol på stedet
b) den endelige revisionsberetning senest 3 måneder efter
modtagelsen af et fuldstændigt svar fra den kompetente nationale
myndighed på udkastet til revisionsberetningen fra den pågældende
revision eller kontrol på stedet.
De beretninger, der er omhandlet i første afsnit, litra a) og b), skal stilles til
rådighed inden for de frister i nævnte litraer på mindst ét af de officielle sprog
for Unionens institutioner.
Tidsfristen i første afsnit, litra a), omfatter ikke det tidsrum, der begynder
dagen efter den dato, hvor Kommissionen sender sin anmodning om
supplerende oplysninger til medlemsstaten, og som varer, indtil medlemsstaten
har svaret på anmodningen.
Dette stykke finder ikke anvendelse på ELFUL."
34) I artikel 76, stk. 2, erstattes henvisningen til "finansforordningens artikel 84,
stk. 2," med "finansforordningens artikel 110, stk. 1,".
35) I artikel 79, stk. 2, erstattes henvisningen til "artikel 68, stk. 3, i
finansforordningen" med "finansforordningens artikel 82, stk. 2".
36) I artikel 83, stk. 1, første afsnit, litra c), erstattes henvisningen til
"finansforordningens artikel 59, stk. 5," med "finansforordningens artikel 63, stk. 5, 6
og 7,".
DA 321 DA
37) I artikel 84 erstattes henvisningen til "finansforordningens artikel 59, stk. 6,"
med "finansforordningens artikel 63, stk. 8,".
38) Artikel 98, stk. 2, affattes således:
"2. EFRU og ESF kan som supplement og inden for en grænse på 10 % af EU-
midlerne til hver prioritetsakse i et operationelt program finansiere en del af en
operation, hvortil udgifter er berettiget til støtte fra den anden fond på grundlag af de
regler, der gælder for den pågældende fond, forudsat at sådanne udgifter er
nødvendige for en tilfredsstillende gennemførelse af operationen og er direkte knyttet
til denne."
39) I artikel 102 foretages følgende ændringer:
a) Stk. 6, affattes således:
"6. Udgifter til et stort projekt kan medtages i en betalingsansøgning efter
den forelæggelse med henblik på godkendelse, der er omhandlet i stk. 2.
Såfremt Kommissionen ikke godkender det store projekt, som
forvaltningsmyndigheden har udvalgt, skal udgiftsoversigten efter
medlemsstatens tilbagetrækning af ansøgningen eller vedtagelse af
Kommissionens afgørelse berigtiges i overensstemmelse hermed."
b) Følgende stykke tilføjes:
"7. Når et stort projekt bedømmes af uafhængige eksperter efter stk. 1, kan
udgifterne til det store projekt medtages i en betalingsansøgning, efter at
forvaltningsmyndigheden har underrettet Kommissionen om, at de uafhængige
eksperter har fået forelagt de oplysninger, der kræves efter artikel 101.
En uafhængig kvalitetskontrol skal leveres senest seks måneder efter, at de
uafhængige eksperter har fået forelagt disse oplysninger.
De dertil svarende udgifter tilbagetrækkes, og udgiftsoversigten berigtiges i
overensstemmelse hermed, i følgende tilfælde:
a) hvis Kommissionen ikke er blevet underrettet om den
uafhængige kvalitetskontrol senest tre måneder efter udløbet af den frist,
der er omhandlet i andet afsnit
b) hvis indgivelsen af oplysninger tilbagetrækkes af
medlemsstaten eller
c) hvis den relevante bedømmelse er negativ."
40) Artikel 104, stk. 2 og 3, affattes således:
"2. De offentlige udgifter, der tildeles til en fælles handlingsplan, skal udgøre
mindst 5 000 000 EUR eller 5 % af den offentlige støtte til det operationelle program
eller et af de bidragende programmer, alt efter hvilket beløb, der er det laveste.
3. Stk. 2 finder ikke anvendelse på operationer, der støttes under
ungdomsbeskæftigelsesinitiativet, på den første fælles handlingsplan, som en
medlemsstat indgiver inden for rammerne af målet om investeringer i vækst og
beskæftigelse, eller på den første fælles handlingsplan, som et program indgiver
inden for målet om europæisk territorialt samarbejde."
41) Artikel 105, stk. 2, andet punktum, udgår.
42) I artikel 106, stk. 1, foretages følgende ændringer:
DA 322 DA
a) Nr. 1) affattes således:
"1) en beskrivelse af den fælles handlingsplans mål og en
redegørelse for dens bidrag til programmålene eller til de relevante
landespecifikke henstillinger og de overordnede retningslinjer for
medlemsstaternes og Unionens økonomiske politikker i henhold til
artikel 121, stk. 2, i TEUF og de relevante rådshenstillinger, som
medlemsstaterne skal tage hensyn til i deres beskæftigelsespolitikker, jf.
artikel 148, stk. 4, i TEUF".
b) Nr. 2 udgår.
c) Nr. 3) affattes således:
"3) en beskrivelse af de påtænkte projekter eller projekttyper, med
angivelse af eventuelle delmål samt angivelse af mål for output og
resultater i forhold til de fælles indikatorer opdelt pr. prioritetsakse, hvor
det er relevant".
d) Nr. 6), 7) og 8) affattes således:
"6) en bekræftelse af, at den vil bidrage til at fremme ligestilling
mellem mænd og kvinder som fastsat i det relevante program eller den
relevante partnerskabsaftale
7) en bekræftelse af, at den vil bidrage til bæredygtig udvikling
som fastsat i det relevante program eller den relevante partnerskabsaftale
8) gennemførelsesbestemmelserne til den fælles handlingsplan,
herunder følgende:
a) oplysninger om forvaltningsmyndighedens udvælgelse af den
fælles handlingsplan i overensstemmelse med artikel 125, stk. 3
b) ordningerne for styring af den fælles handlingsplan i
overensstemmelse med artikel 108
c) ordningerne for overvågning og evaluering af den fælles
handlingsplan, herunder ordninger, der sikrer kvalitet, indsamling
og opbevaring af data om realisering af delmål, output og
resultater".
e) I nr. 9) foretages følgende ændringer:
i)Litra a) affattes således:
"a) udgifterne til at nå delmål og mål for output og resultater, som,
hvad angår standardsatser for enhedsomkostninger og faste beløb,
er baseret på de metoder, der er fastsat i denne forordnings artikel
67, stk. 5, og i ESF-forordningens artikel 14".
ii) Litra b) udgår.
43) Artikel 107, stk. 3, affattes således:
"3. I afgørelsen omhandlet i stk. 2 fastlægges støttemodtageren og målene for den
fælles handlingsplan, dens eventuelle delmål, mål for output og resultater, udgifterne
til at opnå disse delmål og mål for output og resultater og finansieringsplanen opdelt
pr. operationelt program og prioritetsakse, herunder det samlede støtteberettigede
beløb og størrelsen af de offentlige udgifter, gennemførelsesperioden for den fælles
DA 323 DA
handlingsplan og, hvis det er relevant, den geografiske dækning og målgrupper for
den fælles handlingsplan."
44) Artikel 108, stk. 1, første afsnit, affattes således:
"1. Medlemsstaten eller forvaltningsmyndigheden opretter et styringsudvalg for
den fælles handlingsplan, der kan være forskelligt fra de relevante operationelle
programmers overvågningsudvalg. Styringsudvalget mødes mindst to gange om året
og refererer til forvaltningsmyndigheden. Når det er relevant, underretter
forvaltningsmyndigheden det relevante overvågningsudvalg om resultaterne af
styringsudvalgets arbejde og fremskridtet med hensyn til gennemførelsen af den
fælles handlingsplan i overensstemmelse med artikel 110, stk. 1, litra e), og artikel
125, stk. 2, litra a)."
45) Artikel 109, stk. 1, andet punktum, udgår.
46) I artikel 110 foretages følgende ændringer:
a) Stk. 1, litra c), affattes således:
"c) gennemførelsen af kommunikationsstrategien, herunder
informations- og kommunikationsforanstaltninger, og af foranstaltninger
til at øge synligheden af fondene".
b) Stk. 2, litra a), affattes således:
"a) metodologien og kriterierne anvendt ved udvælgelse af
operationer, undtagen når disse kriterier er godkendt af lokale
aktionsgrupper i overensstemmelse med artikel 34, stk. 3, litra c)".
47) I artikel 114 foretages følgende ændringer:
a) Stk. 1, affattes således:
"1. Forvaltningsmyndigheden eller en medlemsstat udarbejder en
evalueringsplan for ét eller flere operationelle programmer. Evalueringsplanen
forelægges overvågningsudvalget senest ét år efter vedtagelsen af det
operationelle program. For de i artikel 39, stk. 4, første afsnit, litra b),
omhandlede dedikerede programmer, som er vedtaget før den 2. august 2018,
skal evalueringsplanen forelægges overvågningsudvalget senest et år efter
nævnte dato."
b) Stk. 4 udgår.
48) Overskriften til tredje del, afsnit III, kapitel II, affattes således:
"Information, kommunikation og synlighed".
49) I artikel 115 foretages følgende ændringer:
a) Overskriften affattes således:
"Information, kommunikation og synlighed".
b) Stk. 1, litra d), affattes således:
"d) over for EU-borgerne at offentliggøre oplysninger om
samhørighedspolitikkens og fondenes rolle og resultater gennem
foranstaltninger, der øger synligheden af resultaterne og virkningerne af
partnerskabsaftaler, operationelle programmer og operationer."
c) Stk. 3 affattes således:
DA 324 DA
"3. Nærmere bestemmelser om informations-, kommunikations- og
synlighedsforanstaltninger over for offentligheden og oplysningsindsats over
for potentielle støttemodtagere og støttemodtagere er fastlagt i bilag XII."
50) Artikel 116, stk. 3, affattes således:
"3. Uanset stk. 2, tredje afsnit, underretter forvaltningsmyndigheden mindst én
gang om året det eller de ansvarlige overvågningsudvalg om fremskridt med hensyn
til gennemførelsen af kommunikationsstrategien som omhandlet i artikel 110, stk. 1,
litra c), og om sin analyse af resultaterne af gennemførelsen samt om de
informations- og kommunikationsaktiviteter og de foranstaltninger til at øge
fondenes synlighed, der er planlagt for det følgende år. Overvågningsudvalget
afgiver en udtalelse om de aktiviteter og foranstaltninger, der er planlagt for det
følgende år, herunder om metoder til at øge effektiviteten af
kommunikationsaktiviteter, der tager sigte på offentligheden."
51) Artikel 117, stk. 4, affattes således:
"4. Kommissionen opretter EU-netværk bestående af de medlemmer, der er
udpeget af medlemsstaterne, for at sikre, at der udveksles oplysninger om
resultaterne af gennemførelsen af kommunikationsstrategierne, udveksles erfaringer
om gennemførelsen af informations- og kommunikationsforanstaltningerne,
udveksles god praksis og, hvis det er relevant, skabes mulighed for fælles
planlægning og koordination af kommunikationsaktiviteter mellem medlemsstaterne
og med Kommissionen. Netværkene skal mindst en gang om året drøfte og vurdere
effektiviteten af informations- og kommunikationsforanstaltningerne og fremsætte
henstillinger for at øge udbredelsen og virkningen af kommunikationsaktiviteter og
for at udbrede kendskabet til resultaterne og merværdien af disse aktiviteter."
52) I artikel 119 foretages følgende ændringer:
a) Stk. 1, første afsnit, affattes således:
"1. Størrelsen af de fondsmidler, der afsættes til teknisk bistand i en
medlemsstat, kan højst udgøre 4 % af de samlede fondsmidler, der er afsat til
operationelle programmer under målet om investeringer i vækst og
beskæftigelse."
b) Stk. 2, første punktum, udgår.
c) Stk. 4 affattes således:
"4. Når de i stk. 1 omhandlede afsatte midler fra strukturfondene anvendes
til at støtte tekniske bistandsoperationer, der som helhed vedrører mere end én
regionskategori, kan der gennemføres udgifter vedrørende operationerne under
en prioritetsakse, som kombinerer forskellige regionskategorier og anvendes et
pro rata-grundlag under hensyntagen til enten de respektive tildelinger til det
operationelle programs forskellige regionskategorier eller tildelingen under
hver regionskategori som en andel af den samlede tildeling til den pågældende
medlemsstat."
d) Følgende stykke indsættes:
"5a. Vurderingen af, om procentsatserne overholdes, skal ske på tidspunktet
for vedtagelsen af det operationelle program."
53) Artikel 122, stk. 2, fjerde afsnit, affattes således: "Når beløb, der er udbetalt
uretmæssigt til en støttemodtager for en operation, ikke kan inddrives, og dette kan
DA 325 DA
tilskrives fejl eller forsømmelse fra en medlemsstats side, er denne medlemsstat
ansvarlig for, at de pågældende beløb tilbagebetales til Unionens budget.
Medlemsstaterne kan beslutte ikke at inddrive et uretmæssigt udbetalt beløb, hvis
det beløb, der skal inddrives fra modtageren, uden renter ikke overstiger 250 EUR i
bidrag fra fondene til en operation i et regnskabsår."
54) Artikel 123, stk. 5, første afsnit, affattes således:
"5. For fondene og for EHFF kan forvaltningsmyndigheden,
attesteringsmyndigheden, hvis det er relevant, og revisionsmyndigheden være en del
af samme offentlige myndighed eller organ, forudsat at princippet om adskillelse af
funktionerne er overholdt."
55) I artikel 125 foretages følgende ændringer:
a) Stk. 3, litra c), affattes således:
"c) sikre, at støttemodtageren får et dokument, der fastlægger
støttebetingelserne for hver enkelt operation, herunder specifikke krav
vedrørende de varer eller tjenesteydelser, der skal leveres i henhold til
operationen, finansieringsplanen, fristen for gennemførelsen samt
kravene vedrørende information, kommunikation og synlighed".
b) I stk. 4, første afsnit, foretages følgende ændringer:
i)Litra a) affattes således:
"a) verificere, at medfinansierede varer og tjenesteydelser er blevet
leveret, og at operationen er i overensstemmelse med den relevante
lovgivning, det operationelle program og betingelserne for støtte til
operationen, og:
i) ved refusion af udgifter efter artikel 67, stk. 1, første afsnit, litra
a), at det udgiftsbeløb, modtagerne har angivet for disse
omkostninger, er blevet betalt
ii) ved refusion af udgifter efter artikel 67, stk. 1, første afsnit, litra
b)-e), at betingelserne for udgiftsrefusion til modtageren er
opfyldt".
ii) I litra e) erstattes henvisningen til "finansforordningens artikel
59, stk. 5, litra a) og b)" med "finansforordningens artikel 63, stk. 5, litra
a) og b), og artikel 63, stk. 6 og 7".
56) I artikel 126, litra b), erstattes henvisningen til "finansforordningens artikel 59,
stk. 5, litra a)" med "finansforordningens artikel 63, stk. 5, litra a), og artikel 63, stk.
6".
57) I artikel 127 foretages følgende ændringer:
a) I stk. 1, tredje afsnit, erstattes henvisningen til "finansforordningens
artikel 59, stk. 5, andet afsnit" med "finansforordningens artikel 63, stk. 7".
b) I stk. 5, første afsnit, litra a), erstattes henvisningen til
"finansforordningens artikel 59, stk. 5, andet afsnit" med henvisning til
"finansforordningens artikel 63, stk. 7".
58) Artikel 131 affattes således:
DA 326 DA
"Artikel 131
Betalingsansøgninger
1. Betalingsansøgninger omfatter for hver prioritet:
a) de samlede støtteberettigede udgifter, som modtagerne har afholdt og
betalt i forbindelse med gennemførelsen af operationerne, som angivet i
attesteringsmyndighedens regnskabssystem
b) de samlede offentlige udgifter anvendt i forbindelse med
gennemførelsen af operationerne, som angivet i attesteringsmyndighedens
regnskabssystem.
Med hensyn til de beløb, der skal medtages i betalingsansøgninger i form af støtte
som omhandlet i artikel 67, stk. 1, første afsnit, litra e), skal betalingsansøgningen
indeholde de elementer, der er anført i de delegerede retsakter vedtaget i
overensstemmelse med artikel 67, stk. 5a, og anvende den model for
betalingsansøgninger, der er fastsat i de gennemførelsesretsakter, der vedtages i
overensstemmelse med nærværende artikels stk. 6.
2. Støtteberettigede udgifter medtaget i en betalingsansøgning skal dokumenteres
ved hjælp af kvitterede fakturaer eller regnskabsdokumenter med tilsvarende
bevisværdi, undtagen for de støtteformer, der er omhandlet i nærværende forordnings
artikel 67, stk. 1, første afsnit, litra b)-e), artikel 68, 68a, og 68b, artikel 69, stk. 1, og
artikel 109 og i ESF-forordningens artikel 14. Når det drejer sig om disse
støtteformer, skal beløbene i betalingsansøgningen være de udgifter, der er beregnet
på det relevante grundlag.
3. For så vidt angår statsstøtte skal det støtteydende organ have udbetalt det
offentlige bidrag svarende til udgifterne i en betalingsansøgning til modtagerne eller,
hvis medlemsstaterne har besluttet, at støttemodtageren er det organ, der tildeler
støtten, i henhold til artikel 2, nr. 10), litra a), støttemodtageren have udbetalt det til
det organ, der modtager støtten.
4. Uanset stk. 1 kan betalingsansøgningen for så vidt angår statsstøtte omfatte
forskud, som det støtteydende organ har udbetalt til støttemodtageren, eller som
støttemodtageren, hvis medlemsstaterne har besluttet, at støttemodtageren er det
organ, der tildeler støtten, i henhold til artikel 2, nr. 10), litra a), har udbetalt til det
organ, der modtager støtten, på følgende kumulative betingelser:
a) forskuddene er omfattet af en garanti ydet af en bank eller en anden
finansiel institution, som er etableret i medlemsstaten, eller omfattet af en
ordning, hvorved en offentlig enhed eller medlemsstaten stiller en garanti
b) forskuddene overstiger ikke 40 % af den samlede støtte, der ydes til en
støttemodtager med henblik på en bestemt operation, eller, hvis
medlemsstaterne har besluttet, at støttemodtageren er det organ, der tildeler
støtten, i henhold til artikel 2, nr. 10), litra a), af den samlede støtte, der ydes
det organ, der modtager støtten som led i en given operation
c) forskuddene modsvares af udgifter afholdt af støttemodtageren eller,
hvis medlemsstaterne har besluttet, at støttemodtageren er det organ, der
tildeler støtten, i henhold til artikel 2, nr. 10), litra a), af udgifter, der er betalt
af det organ, der modtager støtten i forbindelse med operationens
gennemførelse, og understøttes af kvitterede fakturaer eller regnskabsbilag med
DA 327 DA
tilsvarende bevisværdi senest tre år efter det år, hvor forskuddet er udbetalt,
eller den 31. december 2023, alt efter hvilken dato der kommer først.
Hvor betingelserne i første afsnit, litra c, ikke er opfyldt, korrigeres den efterfølgende
betalingsansøgning i overensstemmelse hermed.
5. Hver betalingsansøgning, der omfatter forskud af den type, som er omhandlet i
stk. 4, skal særskilt oplyse om:
a) det samlede beløb, der er udbetalt fra det operationelle program som
forskud
b) det beløb, der inden for tre år efter udbetalingen af forskuddet i
overensstemmelse med stk. 4, første afsnit, litra c), modsvares af udgifter
afholdt af støttemodtageren, eller, hvis medlemsstaterne har besluttet, at
støttemodtageren er det organ, der tildeler støtten, i henhold til artikel 2, nr.
10), litra a), af det organ, der modtager støtten, og
c) det beløb, der ikke modsvares af udgifter afholdt af støttemodtageren,
eller, hvis medlemsstaterne har besluttet, at støttemodtageren er det organ, der
tildeler støtten, i henhold til artikel 2, nr. 10), litra a), af det organ, der
modtager støtten, og for hvilket treårsperioden endnu ikke er udløbet.
6. For at sikre ensartede betingelser for gennemførelsen af denne artikel vedtager
Kommissionen gennemførelsesretsakter, som fastlægger modellen for
betalingsansøgninger. Disse gennemførelsesretsakter vedtages efter
undersøgelsesproceduren i artikel 150, stk. 3."
59) I artikel 137, stk. 1, erstattes henvisningen til "artikel 59, stk. 5, litra a), i
finansforordningen" med "finansforordningens artikel 63, stk. 5, litra a), og artikel
63, stk. 6,".
60) I artikel 138 erstattes henvisningen til "finansforordningens artikel 59, stk. 5,"
med "finansforordningens artikel 63, stk. 5, og artikel 63, stk. 7, andet afsnit,".
61) I artikel 140, stk. 3, tilføjes følgende punktum:
"For dokumenter opbevaret på almindeligt anerkendte datamedier efter proceduren i
stk. 5 kræves der ingen originaler."
62) I artikel 145, stk. 7, andet afsnit, litra a), erstattes henvisningen til "artikel 59,
stk. 5, i finansforordningen" med "finansforordningens artikel 63, stk. 5, 6 og 7,".
63) I artikel 147, stk. 1, erstattes henvisningen til "finansforordningens artikel 78"
med "finansforordningens artikel 98".
64) Artikel 148, stk. 1, affattes således:
"1. Operationer, for hvilke de samlede støtteberettigede udgifter ikke overstiger
400 000 EUR for EFRU's og Samhørighedsfondens vedkommende, 300 000 EUR for
ESF's vedkommende eller 200 000 EUR for EHFF's vedkommende, må ikke
underkastes mere end én revision af enten revisionsmyndigheden eller
Kommissionen forud for forelæggelsen af regnskaberne for det regnskabsår, hvor
operationen fuldføres. Andre operationer må ikke underkastes mere end én revision
pr. regnskabsår af enten revisionsmyndigheden eller Kommissionen forud for
fremlæggelsen af regnskaberne for det regnskabsår, hvor operationen fuldføres.
Operationer må ikke underkastes en revision af Kommissionen eller
revisionsmyndigheden i et givent år, hvis Den Europæiske Revisionsret allerede har
DA 328 DA
foretaget en revision i det pågældende år, forudsat at resultaterne af det
revisionsarbejde, der er udført af Den Europæiske Revisionsret af sådanne
operationer, kan anvendes af revisionsmyndigheden eller Kommissionen til
opfyldelse af deres respektive opgaver.
Uanset første afsnit må operationer, for hvilke de samlede støtteberettigede udgifter
for EFRU og Samhørighedsfondens vedkommende er på mellem 200 000 EUR og
400 000 EUR, for ESF vedkommende er på mellem 150 000 EUR og 300 000 EUR
og for EHFF's vedkommende er på mellem 100 000 EUR og 200 000 EUR,
underkastes mere end én revision, hvis revisionsmyndigheden konkluderer ud fra en
faglig vurdering, at det ikke er muligt at afgive eller udarbejde en revisionserklæring
på grundlag af statistiske eller ikkestatistiske metoder til udvælgelse af stikprøver
som omhandlet i artikel 127, stk. 1, i uden at foretage mere end én revision af den
pågældende operation."
65) I artikel 149 foretages følgende ændringer:
a) Stk. 2 og 3 affattes således:
"2. Beføjelsen til at vedtage delegerede retsakter, jf. artikel 5, stk. 3, artikel
12, stk. 2, artikel 22, stk. 7, fjerde afsnit, artikel 37, stk. 13, artikel 38, stk. 4,
tredje afsnit, artikel 39a, stk. 7, artikel 40, stk. 4, artikel 41, stk. 3, artikel 42,
stk. 1, andet afsnit, artikel 42, stk. 6, artikel 61, stk. 3, andet, tredje, fjerde og
syvende afsnit, artikel 63, stk. 4, artikel 64, stk. 4, artikel 67, stk. 5a, artikel 68,
stk. 2, artikel 101, stk. 4, artikel 122, stk. 2, femte afsnit, artikel 125, stk. 8,
første afsnit, artikel 125, stk. 9, artikel 127, stk. 7 og 8, og artikel 144, stk. 6,
tillægges Kommissionen fra den 21. december 2013 indtil den 31. december
2020.
3. Den i artikel 5, stk. 3, artikel 12, stk. 2, artikel 22 stk. 7, fjerde afsnit,
artikel 37, stk. 13, artikel 38, stk. 4, tredje afsnit, artikel 39a, stk. 7, tredje
afsnit, artikel 40, stk. 4, artikel 41, stk. 3, artikel 42, stk. 1, andet afsnit, artikel
42, stk. 6, artikel 61, stk. 3, andet, tredje, fjerde og syvende afsnit, artikel 63,
stk. 4, artikel 64, stk. 4, artikel 67, stk. 5a, artikel 68, stk. 2, artikel 101, stk. 4,
artikel 122, stk. 2, femte afsnit, artikel 125, stk. 8, første afsnit, artikel 125, stk.
9, artikel 127, stk. 7 og 8, og artikel 144, stk. 6, omhandlede delegation af
beføjelser kan til enhver tid tilbagekaldes af Europa-Parlamentet eller Rådet.
En afgørelse om tilbagekaldelse bringer delegationen af de beføjelser, der er
angivet i den pågældende afgørelse, til ophør. Den får virkning dagen efter
offentliggørelsen af afgørelsen i Den Europæiske Unions Tidende eller på et
senere tidspunkt, der angives i afgørelsen. Den berører ikke gyldigheden af
delegerede retsakter, der allerede er i kraft."
b) Følgende stykke indsættes:
"3a. Inden vedtagelsen af en delegeret retsakt hører Kommissionen
eksperter, som er udpeget af hver enkelt medlemsstat, i overensstemmelse med
principperne i den interinstitutionelle aftale af 13. april 2016 om bedre
lovgivning."
c) Stk. 5 affattes således:
"5. En delegeret retsakt vedtaget i henhold til artikel 5, stk. 3, artikel 12,
stk. 2, artikel 22 stk. 7, fjerde afsnit, artikel 37, stk. 13, artikel 38, stk. 4, tredje
afsnit, artikel 39a, stk. 7, artikel 40, stk. 4, artikel 41, stk. 3, artikel 42, stk. 1,
andet afsnit, artikel 42, stk. 6, artikel 61, stk. 3, andet, tredje, fjerde og syvende
DA 329 DA
afsnit, artikel 63, stk. 4, artikel 64, stk. 4, artikel 67, stk. 5a, artikel 68, stk. 2,
artikel 101, stk. 4, artikel 122, stk. 2, femte afsnit, artikel 125, stk. 8, første
afsnit, artikel 125, stk. 9, artikel 127, stk. 7 og 8, og artikel 144, stk. 6, træder
kun i kraft, hvis hverken Europa-Parlamentet eller Rådet har gjort indsigelse
inden for en frist på to måneder fra meddelelsen af den pågældende retsakt til
Europa-Parlamentet og Rådet, eller hvis Europa-Parlamentet og Rådet inden
udløbet af denne frist begge har underrettet Kommissionen om, at de ikke agter
at gøre indsigelse. Fristen forlænges med to måneder på Europa-Parlamentets
eller Rådets initiativ."
66) I artikel 152 tilføjes følgende stykke:
"7. Forvaltningsmyndigheden, eller overvågningsudvalget for programmer under
målet om europæisk territorialt samarbejde, kan beslutte ikke at anvende artikel 67,
stk. 2a, i en periode på højst 12 måneder fra den 2. august 2018.
Hvis forvaltningsmyndigheden, eller overvågningsudvalget for programmer under
målet om europæisk territorialt samarbejde, finder, at artikel 67, stk. 2a, skaber en
uforholdsmæssigt stor administrativ byrde, kan den beslutte at forlænge den
overgangsperiode, der er omhandlet i første afsnit, for en periode, som den finder
passende. Forvaltningsmyndigheden eller overvågningsudvalget underretter
Kommissionen om en sådan beslutning inden udløbet af den oprindelige
overgangsperiode.
Første og andet afsnit finder ikke anvendelse på tilskud og tilbagebetalingspligtig
bistand støttet af ESF, hvor den offentlige støtte ikke overstiger 50 000 EUR."
67) I bilag IV foretages følgende ændringer:
a) I afsnit 1 foretages følgende ændringer:
i)Indledningen affattes således:
"1. Når et finansielt instrument gennemføres i henhold til artikel
39a og artikel 38, stk. 4, første afsnit, litra a), b) og c), skal
finansieringsaftalen indeholde vilkårene og betingelserne for bidrag
fra programmet til det finansielle instrument og mindst indeholde
følgende elementer:".
ii) Litra f) affattes således:
"f) krav og procedurer i forbindelse med forvaltningen af det
trinvise bidrag fra programmet i overensstemmelse med artikel 41
og deal flow-prognoserne, herunder krav til
forvaltningskonti/separate konti som omhandlet i artikel 38, stk. 6,
og artikel 39a, stk. 5, andet afsnit".
iii) Litra i) affattes således:
"i) bestemmelser om genanvendelse af midler, der kan henføres til
støtte fra ESI-fondene, indtil støtteberettigelsesperiodens ophør, jf.
artikel 44, og, hvor det er relevant, bestemmelser om differentieret
behandling som omhandlet i artikel 43a".
b) I afsnit 2 foretages følgende ændringer:
i)Indledningen affattes således:
DA 330 DA
"2. Strategidokumenter som omhandlet i artikel 38, stk. 8, for
finansielle instrumenter, der gennemføres i henhold til artikel 38,
stk. 4, første afsnit, litra d), skal mindst indeholde følgende
elementer:".
ii) Litra c) affattes således:
"c) anvendelse og genanvendelse af midler, der kan henføres til
støtte fra ESI-fondene, jf. artikel 43, 44 og 45, og, hvor det er
relevant, bestemmelser om differentieret behandling som
omhandlet i artikel 43a."
68) I bilag XII foretages følgende ændringer:
a) Overskriften til bilag XII affattes således:
"INFORMATION, KOMMUNIKATION OG SYNLIGHED AF STØTTEN FRA
FONDENE".
b) Overskriften til afsnit 2 affattes således:
"2. INFORMATIONS- OG KOMMUNIKATIONSFORANSTALTNINGER OG
FORANSTALTNINGER TIL AT ØGE SYNLIGHEDEN OVER FOR
OFFENTLIGHEDEN".
c) I underafsnit 2.1 foretages følgende ændringer:
i)Punkt 1 affattes således:
"1. Medlemsstaten og forvaltningsmyndigheden sikrer, at
informations- og kommunikationsforanstaltningerne gennemføres i
overensstemmelse med kommunikationsstrategien for at forbedre
synligheden og samspillet med borgerne, og at disse
foranstaltninger sigter mod den bredest mulige mediedækning med
brug af forskellige kommunikationsformer og -metoder på det
relevante niveau og, alt efter tilfældet, er tilpasset den teknologiske
udvikling."
ii) Punkt 2, litra e) og f), affattes således:
"e) præsentation af eksempler på operationer, navnlig operationer,
hvor merværdien af fondenes interventioner er særligt synlig, pr.
operationelt program på webportalen eller det operationelle
programs websted, der er tilgængeligt via webportalen;
eksemplerne skal foreligge på et af de mest talte officielle EU-
sprog ud over de(t) officielle sprog i den pågældende medlemsstat
Eksemplerne skal foreligge på et af de mest talte officielle EU-
sprog ud over de(t) officielle sprog i den pågældende medlemsstat
f) ajourførte oplysninger om det operationelle programs
gennemførelse, herunder dets vigtigste resultater, på webportalen
eller det operationelle programs websted, der er tilgængeligt via
webportalen."
d) I underafsnit 2.2 foretages følgende ændringer:
i)Indledningen til punkt 1 affattes således:
DA 331 DA
"1. Støttemodtageren anerkender i alle sine informations- og
kommunikationsforanstaltninger og foranstaltninger til at øge
fondenes synlighed fondenes støtte til operationen ved:".
ii) Følgende litra tilføjes:
"6. Det ansvar, der fastsættes i dette underafsnit, gælder fra det
tidspunkt, hvor støttemodtageren modtager det i artikel 125, stk. 3,
litra c), omhandlede dokument om betingelserne for støtten til
operationen."
e) Underafsnit 3.1, punkt 2, litra f), affattes således:
"f) støttemodtagernes ansvar for at informere offentligheden om
formålet med operationen og støtten fra fondene til operationen i
overensstemmelse med underafsnit 2.2 gælder fra det tidspunkt, hvor
støttemodtageren modtager det i artikel 125, stk. 3, litra c), omhandlede
dokument om betingelserne for støtten til operationen.
Forvaltningsmyndigheden kan anmode potentielle støttemodtagere om i
ansøgningerne at komme med forslag til vejledende
kommunikationsaktiviteter til at øge fondenes synlighed, der står i
forhold til operationens størrelse."
f) Underafsnit 4, litra i), affattes således:
"i) en årlig ajourføring med en beskrivelse af de informations- og
kommunikationsaktiviteter til at øge fondenes synlighed, der skal udføres
i det følgende år, på grundlag af bl.a. indhøstede erfaringer med
effektiviteten af sådanne foranstaltninger."
Artikel 273
Ændring af forordning (EU) nr. 1304/2013
I forordning (EU) nr. 1304/2013 foretages følgende ændringer:
1) I artikel 13, stk. 2, tilføjes følgende afsnit:
"Når operationer, der falder ind under første afsnit, litra a), også er til gavn for det
programområde, hvori de gennemføres, allokeres udgifterne til disse
programområder pro rata efter objektive kriterier."
2) I artikel 14 foretages følgende ændringer:
a) Følgende stykke indsættes:
"-1. De generelle regler for forenklede omkostningsoptioner under ESF er
fastsat i artikel 67, 68, 68a og 68b i forordning (EU) nr. 1303/2013."
b) Stk. 2, 3 og 4 udgår.
3) Bilag I, punkt 1, affattes således:
"1) Fælles outputindikatorer for deltagere
DA 332 DA
Med "deltagere"98
menes personer, som direkte drager fordel af en ESF-
intervention, som kan udpeges og udspørges om deres særlige forhold, og for
hvem særlige udgifter er øremærket. Andre personer klassificeres ikke som
deltagere. Alle data opdeles efter køn.
De fælles outputindikatorer for deltagere er:
– arbejdsløse, herunder langtidsledige*
– langtidsledige*
– erhvervsinaktive*
– erhvervsinaktive, som ikke er under uddannelse*
– beskæftigede, herunder som selvstændige erhvervsdrivende*
– under 25 år*
– over 54 år*
– over 54 år, som er ledige, herunder langtidsledige eller erhvervsinaktive,
som ikke er under uddannelse eller videreuddannelse*
– med primæruddannelse (ISCED 1) eller sekundæruddannelsens første
trin (ISCED 2)*
– med andet sekundærtrin (ISCED 3) eller niveauet mellem sekundær og
tertiær uddannelse (ISCED 4)*
– med tertiær uddannelse (ISCED 5-8)*
– indvandrere, deltagere af udenlandsk herkomst, minoriteter (herunder
marginaliserede befolkningsgrupper såsom Roma)**
– deltagere med handicap**
– andre ugunstigt stillede**.
Det samlede antal deltagere beregnes automatisk på grundlag af
outputindikatorerne.
Disse data angående deltagere, der indgår i en ESF-støttet operation,
forelægges i de årlige gennemførelsesrapporter som omhandlet i artikel 50, stk.
1 og 2, og artikel 111, stk. 1, i forordning (EU) nr. 1303/2013.
98
(+
) Forvaltningsmyndighederne skal oprette et system, hvorved individuelle deltageroplysninger
registreres og opbevares i elektronisk form, jf. artikel 125, stk. 2, litra d), i forordning (EU) nr.
1303/2013. De af medlemsstaterne indførte ordninger for behandling af oplysninger skal være i
overensstemmelse med Europa-Parlamentets og Rådets direktiv 95/46/EF af 24. oktober 1995 om
beskyttelse af fysiske personer i forbindelse med behandling af personoplysninger og om fri udveksling
af sådanne oplysninger (EFT L 281 af 23.11.1995, s. 31), navnlig artikel 7 og 8.Data, som indberettes
under de indikatorer, der er markeret med *, er personoplysninger i henhold til artikel 7 i direktiv
95/46/EF. Behandlingen af disse er nødvendig for at overholde den retlige forpligtelse, som gælder for
den registeransvarlige (artikel 7, litra c), i direktiv 95/46/EF). Definitionen af den registeransvarlige
findes i artikel 2 i direktiv 95/46/EF.Data, som indberettes under de indikatorer, der er markeret med
**, er en særlig kategori af personoplysninger i henhold til artikel 8 i direktiv 95/46/EF. Med forbehold
af, at der gives tilstrækkelige garantier, kan medlemsstaterne af grunde, der vedrører hensynet til vigtige
samfundsmæssige interesser, fastsætte andre undtagelser end dem, der er fastsat i artikel 8, stk. 2, i
direktiv 95/46/EF, enten ved national lovgivning eller ved en afgørelse truffet af tilsynsmyndigheden
(artikel 8, stk. 4, i direktiv 95/46/EF).
DA 333 DA
Følgende data angående deltagere forelægges i de årlige
gennemførelsesrapporter som omhandlet i artikel 50 i forordning (EU) nr.
1303/2013:
– hjemløse eller ramt af boligmæssig eksklusion*
– fra landdistrikter*99
Dataene angående disse to indikatorer indsamles på grundlag af en
repræsentativ stikprøve af deltagere inden for hver investeringsprioritet.
Stikprøvens egen gyldighed sikres på en sådan måde, at dataene kan
generaliseres for niveauet for investeringsprioriteter."
Artikel 274
Ændring af forordning (EU) nr. 1309/2013
I forordning (EU) nr. 1309/2013 foretages følgende ændringer:
1) Betragtning 24, første punktum, affattes således:
"Medlemsstaterne bør forblive ansvarlige for gennemførelsen af den økonomiske
støtte og for forvaltning af og kontrol med de aktioner, der får EU-støtte i
overensstemmelse med de relevante bestemmelser i Europa-Parlamentets og Rådets
forordning (EU, Euratom) 2018/1046100
("finansforordningen")."
2) Artikel 4, stk. 2, affattes således:
"2. På små arbejdsmarkeder eller under særlige omstændigheder, der er behørigt
begrundet af den ansøgende medlemsstat, især hvad angår kollektive ansøgninger
vedrørende SMV'er, kan en ansøgning om økonomisk støtte i henhold til denne
artikel godkendes, selv om de kriterier, der er fastsat i stk. 1, litra a) og b), ikke fuldt
ud er opfyldt, når afskedigelserne har en alvorlig indvirkning på beskæftigelsen og
den lokale, regionale eller nationale økonomi. Den ansøgende medlemsstat skal
specifikt oplyse, hvilket af interventionskriterierne i stk. 1, litra a) og b), der ikke
fuldt ud opfyldes. For kollektive ansøgninger vedrørende SMV'er beliggende i én
region kan ansøgningen, hvis medlemsstaten påviser, at SMV'er er de vigtigste eller
den eneste form for virksomhed i regionen, undtagelsesvis dække SMV'er, der er
aktive i forskellige økonomiske sektorer som defineret på NACE (rev 2)-
hovedgruppeniveau. Den samlede støtte, der kan tildeles under særlige
omstændigheder, må ikke overstige 15 % af EFG's maksimale årlige beløb."
3) Artikel 6, stk. 2, affattes således:
"2. Uanset artikel 2 kan ansøgende medlemsstaterne yde individualiserede tilbud,
der medfinansieres af EGF, til et antal unge, som hverken er i beskæftigelse eller
under almen eller faglig uddannelse, og som er under 25 år eller, hvis
99
(++
) Dataene indsamles på niveauet for mindre administrative enheder (lokale administrative
enheder 2) i overensstemmelse med Europa-Parlamentets og Rådets forordning (EF) nr. 1059/2003 af
26. maj 2003 om indførelse af en fælles nomenklatur for regionale enheder (NUTS) (EUT L 154 af
21.6.2003, s. 1)."
100
Europa-Parlamentets og Rådets forordning (EU, Euratom) 2018/1046 af 18. juli 2018 om de finansielle
regler vedrørende Unionens almindelige budget, om ændring af forordning (EU) nr. 1296/2013, (EU)
nr. 1301/2013, (EU) nr. 1303/2013, (EU) nr. 1304/2013, (EU) nr. 1309/2013, (EU) nr. 1316/2013, (EU)
nr. 223/2014, (EU) nr. 283/2014 og afgørelse nr. 541/2014/EU og om ophævelse af forordning (EU,
Euratom) nr. 966/2012 (EUT L 193 af 30.7.2018, s. 1)."
DA 334 DA
medlemsstaterne træffer beslutning herom, under 30 år på datoen for indgivelse af
ansøgningen, i et antal som svarer til det samlede antal personer, der er tiltænkt
støtte, fortrinsvis til personer, som er blevet afskediget, eller hvis aktivitet er ophørt,
forudsat at i det mindste nogle af afskedigelserne som omhandlet i artikel 3 er sket i
regioner på NUTS 2-niveau, hvor ungdomsarbejdsløsheden blandt unge i alderen
mellem 15 og 24 år lå på mindst 20 % baseret på de seneste tilgængelige årlige
oplysninger. Støtten kan ydes til unge under 25 eller, hvis medlemsstaterne træffer
beslutning herom, under 30 år, som hverken er i beskæftigelse eller under almen eller
faglig uddannelse, i disse regioner på NUTS 2-niveau."
4) Artikel 11, stk. 3, affattes således:
"3. De aktiviteter, der er omhandlet i stk. 1, udføres i overensstemmelse med
finansforordningen."
5) Artikel 15, stk. 4, affattes således:
"4. Har Kommissionen konkluderet, at betingelserne for at yde økonomisk støtte
fra EGF er opfyldt, forelægger den et forslag om mobilisering heraf. Beslutningen
om at mobilisere EGF træffes af Europa-Parlamentet og Rådet i fællesskab inden for
én måned efter forslagets forelæggelse for Europa-Parlamentet og Rådet. Rådet
træffer afgørelse med kvalificeret flertal, og Europa-Parlamentet træffer afgørelse
med et flertal af sine medlemmer og tre femtedele af de afgivne stemmer.
Overførsler vedrørende EGF sker i overensstemmelse med finansforordningens
artikel 31 og i princippet senest syv dage efter Europa-Parlamentets og Rådets
vedtagelse af den relevante afgørelse."
6) I artikel 16, stk. 2, erstattes henvisningen til "artikel 59 i finansforordningen"
med "finansforordningens artikel 63."
7) I artikel 21, stk. 2, erstattes henvisningen til "finansforordningens artikel 59,
stk. 3," med "finansforordningens artikel 63, stk. 3,", og henvisningen til
"finansforordningens artikel 59, stk. 5," erstattes med "finansforordningens artikel
63, stk. 5,".
Artikel 275
Ændring af forordning (EU) nr. 1316/2013
I forordning (EU) nr. 1316/2013 foretages følgende ændringer:
1) Følgende kapitel indsættes:
"KAPITEL VA
BLANDING
"Artikel 16a
Blandingsfaciliteter under CEF
DA 335 DA
1. Inden for rammerne af denne forordning kan der i overensstemmelse med
artikel 159 i Europa-Parlamentets og Rådets forordning (EU, Euratom) 2018/1046101
oprettes blandingsfaciliteter for en eller flere CEF-sektorer. Alle foranstaltninger, der
bidrager til projekter af fælles interesse, er berettigede til at modtage finansiel støtte
via blandingsoperationer.
2. CEF-blandingsfaciliteter gennemføres i overensstemmelse med artikel 6, stk.
3.
3. Det samlede bidrag fra Unionens budget til CEF-blandingsfaciliteter må ikke
overstige 10 % af den samlede finansieringsramme for CEF som omhandlet i artikel
5, stk. 1.
I tillæg til tærsklen i første afsnit må det samlede bidrag fra Unionens budget til
CEF-blandingsfaciliteter i transportsektoren ikke overstige 500 000 000 EUR.
Hvis de 10 % af den samlede finansieringsramme for gennemførelsen af CEF som
omhandlet artikel 5, stk. 1, ikke anvendes fuldt ud til CEF-blandingsfaciliteter
og/eller finansielle instrumenter, skal det resterende beløb stilles til rådighed for og
omfordeles til den samlede finansieringsramme for CEF.
4. Det i artikel 5, stk. 1, litra a), omhandlede beløb på 11 305 500 000 EUR, som
er overført fra Samhørighedsfonden, må ikke anvendes til at indgå forpligtelser for
budgetmidler til CEF-blandingsfaciliteter.
5. Støtte ydet under en CEF-blandingsfacilitet i form af tilskud og finansielle
instrumenter skal opfylde de støtteberettigelseskriterier og betingelser for finansiel
støtte, der er fastsat i artikel 7. Størrelsen af den finansielle støtte, der ydes til
blandingsoperationer, som støttes via en CEF-blandingsfacilitet, afpasses på
grundlag af en cost-benefit-analyse, disponibiliteten af EU-budgetmidler og
nødvendigheden af at maksimere EU-finansieringens løftestangseffekt. Det ydede
tilskud må ikke overstige de finansieringssatser, der er fastsat i artikel 10.
6. Kommissionen undersøger i samarbejde med Den Europæiske
Investeringsbank (EIB) muligheden for, at EIB systematisk stiller first loss-garantier
i forbindelse med CEF-blandingsfaciliteter for at muliggøre og lette additionalitet og
deltagelse af private medinvestorer i transportsektoren.
7. Unionen, medlemsstaterne og andre investorer kan bidrage til CEF-
blandingsfaciliteterne, forudsat at Kommissionen godkender de tilpasninger af
støtteberettigelseskriterierne ved blandingsoperationer og/eller CEF-
blandingsfacilitetens investeringsstrategi, der måtte blive nødvendige på grund af de
yderligere bidrag, og med henblik på at opfylde kravene i denne forordning, når de
gennemfører projekter af fælles interesse. Sådanne yderligere midler gennemføres af
Kommissionen i overensstemmelse med artikel 6, stk. 3.
8. Blandingsoperationer, der støttes via en CEF-blandingsfacilitet, udvælges ud
fra deres modenhed, og skal tilstræbe at opnå diversificering på sektorer i
101
Europa-Parlamentets og Rådets forordning (EU, Euratom) 2018/1046 af 18. juli 2018 om de finansielle
regler vedrørende Unionens almindelige budget, om ændring af forordning (EU) nr. 1296/2013, (EU)
nr. 1301/2013, (EU) nr. 1303/2013, (EU) nr. 1304/2013, (EU) nr. 1309/2013, (EU) nr. 1316/2013, (EU)
nr. 223/2014, (EU) nr. 283/2014 og afgørelse nr. 541/2014/EU og om ophævelse af forordning (EU,
Euratom) nr. 966/2012 (EUT L 193 af 30.7.2018, s. 1)."
DA 336 DA
overensstemmelse med artikel 3 og 4 samt en geografisk balance blandt
medlemsstaterne. De skal:
a) give europæisk merværdi
b) opfylde Europa 2020-strategiens mål
c) hvor det er muligt, bidrage til modvirkning af og tilpasning til
klimaforandringer.
9. CEF-blandingsfaciliteter stilles til rådighed og blandingsoperationer udvælges
på grundlag af de udvælgelses- og tildelingskriterier, der er fastsat i de flerårige eller
årlige arbejdsprogrammer, som er vedtaget i henhold til artikel 17.
10. Der kan via en blandingsfacilitet under CEF ydes støtte til
blandingsoperationer i tredjelande, hvis disse foranstaltninger er nødvendige for
gennemførelsen af et projekt af fælles interesse.
2) Artikel 17, stk. 3, andet afsnit, affattes således:
"Beløbet i finansieringsrammen skal udgøre mellem 80 % og 95 % af de i artikel 5,
stk. 1, litra a), omhandlede budgetmidler."
3) Artikel 22, stk. 4, affattes således:
"Den i stk. 2 omhandlede attestering af udgiftsbeløb er ikke obligatorisk for tilskud
ydet efter forordning (EU) nr. 283/2014."
Artikel 276
Ændring af forordning (EU) nr. 223/2014
I forordning (EU) nr. 223/2014 foretages følgende ændringer:
1) I artikel 9 tilføjes følgende stykke:
"4. Stk. 1, 2 og 3 finder ikke anvendelse, når der er tale om ændring af elementer i
et operationelt program, der falder ind under underafsnit 3.5 henholdsvis 3.6 eller
afsnit 4 i modellerne for operationelle programmer i bilag I.
En medlemsstat skal underrette Kommissionen om enhver beslutning om at ændre
elementerne omhandlet i første afsnit senest en måned efter datoen for denne
beslutning. Beslutningen skal indeholde angivelse af datoen for dens ikrafttræden,
som ikke må være tidligere end vedtagelsesdatoen."
2) Artikel 23, stk. 6, affattes således:
"6. En operation kan modtage støtte fra mere end ét operationelt program, der er
medfinansieret af fonden, og fra andre EU-instrumenter, forudsat at de udgifter, der
er angivet i en betalingsanmodning vedrørende fonden, ikke er angivet for støtte fra
et andet EU-instrument eller støtte fra samme fond under et andet program. Det
udgiftsbeløb, der angives i en betalingsanmodning til en fond, kan beregnes pro rata
for det eller de berørte programmer i overensstemmelse med det dokument, der
fastlægger støttebetingelserne."
3) I artikel 25, stk. 3, tilføjes følgende litra:
"e) de regler for anvendelse af tilsvarende enhedsomkostninger, faste beløb
og faste takster, der gælder i forbindelse med EU-politikker for en lignende
type operation og støttemodtager."
DA 337 DA
4) I artikel 26 foretages følgende ændringer:
a) Stk. 2, litra d) og e), affattes således:
"d) partnerorganisationernes udgifter til indsamling, transport,
lagring og distribution af fødevaredonationer og direkte relaterede
oplysningsaktiviteter
e) udgifter til ledsageforanstaltninger, som gennemføres og
anmeldes af de partnerorganisationer, der direkte eller inden for
rammerne af samarbejdsaftaler yder fødevarebistand og/eller elementær
materiel bistand til de socialt dårligst stillede personer med en fast takst
på 5 % af udgifterne omhandlet i litra a); eller 5 % af værdien af de
fødevarer, der er afsat i overensstemmelse med artikel 16 i forordning
(EU) nr. 1308/2013."
b) Følgende stykke indsættes:
"3a. Uanset stk. 2 fører en nedsættelse af de støtteberettigede udgifter, der er
omhandlet i stk. 2, litra a), og som beror på, at det organ, der har ansvaret for
indkøb af fødevarer og/eller elementær materiel bistand, har tilsidesat den
relevante lovgivning, ikke til en nedsættelse af de støtteberettigede udgifter, der
afholdes af andre organisationer, som omhandlet i stk. 2, litra c) og e)."
5) Artikel 27, stk. 4, affattes således:
"4. Det operationelle program kan på medlemsstaternes initiativ og inden for et
loft på 5 % af tildelingen fra fonden på tidspunktet for vedtagelse af det operationelle
program anvendes til at finansiere den forberedelse, forvaltning, overvågning,
administrative og tekniske bistand, revision, information, kontrol og evaluering, der
er nødvendig for at gennemføre denne forordning. Det kan også anvendes til at
finansiere teknisk bistand til og kapacitetsopbygning i partnerorganisationerne."
6) Artikel 30, stk. 2, fjerde afsnit, affattes således: "Når beløb, der er udbetalt
uretmæssigt til en støttemodtager for en operation, ikke kan inddrives, og dette kan
tilskrives fejl eller forsømmelse fra en medlemsstats side, er denne medlemsstat
ansvarlig for, at de pågældende beløb tilbagebetales til Unionens budget.
Medlemsstaterne kan beslutte ikke at inddrive et uretmæssigt udbetalt beløb, hvis
det beløb, der skal inddrives fra modtageren, uden renter ikke overstiger 250 EUR i
bidrag fra fondene til en operation i et regnskabsår."
7) Artikel 32, stk. 4, litra a), affattes således:
"a) verificere, at medfinansierede varer og tjenesteydelser er blevet leveret,
og at operationen er i overensstemmelse med den relevante lovgivning, det
operationelle program og betingelserne for støtte til operationen, og
i)ved refusion af udgifter efter artikel 25, stk. 1, litra a), at det
udgiftsbeløb, modtagerne har angivet for disse omkostninger, er blevet
betalt
ii) ved refusion af udgifter efter artikel 25, stk. 1, litra b), c) og d),
at betingelserne for udgiftsrefusion til modtageren er opfyldt".
8) Artikel 42, stk. 3, affattes således:
"3. Betalingsfristen i stk. 2 kan suspenderes af forvaltningsmyndigheden i hvert af
følgende behørigt begrundede tilfælde:
DA 338 DA
a) betalingsanmodningen er ikke forfalden til betaling, eller den relevante
dokumentation, herunder de dokumenter, der er nødvendige for
forvaltningsverificering efter artikel 32, stk. 4, litra a), er ikke blevet fremsendt
b) en undersøgelse er blevet iværksat i forbindelse med en eventuel
uregelmæssighed, der berører de pågældende udgifter.
Den pågældende støttemodtager underrettes skriftligt om suspensionen og årsagerne
hertil. Den resterende betalingsfrist begynder at løbe igen fra den dato, hvor de
oplysninger eller dokumenter, der er anmodet om, modtages, eller hvor
undersøgelsen afsluttes."
9) Artikel 51, stk. 3, affattes således:
"3. Dokumenterne opbevares enten i de originale udgaver eller som bekræftede
genparter af de originale udgaver, eller på almindeligt anerkendte datamedier,
herunder elektroniske udgaver af originaldokumenter eller dokumenter, der kun
findes i elektronisk udgave. For dokumenter opbevaret på almindeligt anerkendte
datamedier efter proceduren i stk. 5 kræves der ingen originaler."
Artikel 277
Ændring af forordning (EU) nr. 283/2014
I forordning (EU) nr. 283/2014 foretages følgende ændringer:
1) Artikel 2, stk. 2, litra e), affattes således:
"e) "generiske tjenester": gatewaytjenester, der forbinder en eller flere
nationale infrastrukturer med den eller de centrale tjenesteplatforme, samt
tjenester, der øger en digitaltjenesteinfrastrukturs kapacitet ved at give adgang
til højtydende databehandlings-, lagrings- og dataforvaltningsfaciliteter".
2) I artikel 5 foretages følgende ændringer:
a) Stk. 4 affattes således:
"4. Aktioner, der bidrager til projekter af fælles interesse inden for
digitaltjenesteinfrastrukturer, støttes ved:
a) offentlige udbud
b) tilskud og/eller
c) de i stk. 5 omhandlede finansielle instrumenter."
b) Følgende stykke indsættes:
"4a. Det samlede bidrag fra Unionens budget til finansielle instrumenter for
digitaltjenesteinfrastrukturer som omhandlet i stk. 4, litra c), må ikke overstige
10 % af den finansieringsramme for telekommunikationssektoren, der er
omhandlet i artikel 5, stk. 1, litra b), i forordning (EU) nr. 1316/2013."
3) Artikel 8, stk. 1, affattes således:
"1. På grundlag af oplysninger, der er modtaget i henhold til artikel 22, stk. 3, i
forordning (EU) nr. 1316/2013, udveksler medlemsstaterne og Kommissionen
oplysninger og bedste praksis om de fremskridt, der er gjort med gennemførelsen af
nærværende forordning, herunder brugen af finansielle instrumenter.
Medlemsstaterne inddrager, hvor det er relevant, de lokale og regionale myndigheder
DA 339 DA
i processen. Kommissionen offentliggør en årlig oversigt over disse oplysninger og
forelægger den for Europa-Parlamentet og Rådet."
Artikel 278
Ændring af afgørelse nr. 541/2014/EU
I artikel 4 i Europa-Parlamentets og Rådets afgørelse nr. 541/2014/EU tilføjes følgende
stykke:
"3. Finansieringsprogrammer oprettet ved forordning (EU) nr. 377/2014 og (EU) nr.
1285/2013 samt ved afgørelse 2013/743/EU kan inden for rammerne af disse programmer og
i overensstemmelse med deres formål og målsætninger bidrage til finansiering af de i stk. 1
omhandlede aktioner. Sådanne bidrag anvendes i overensstemmelse med forordning (EU) nr.
377/2014. Kommissionen vurderer inden udløbet af den flerårige finansielle ramme
2014=2020 de nye forenklede finansielle regler, der følger af nærværende stykke, og deres
bidrag til SST-støtterammens målsætninger."
TREDJE DEL
AFSNIT XVII
AFSLUTTENDE BESTEMMELSER OG OVERGANGSBESTEMMELSER
Artikel 275279
Overgangsbestemmelser
1. Retlige forpligtelser til udbetaling af tilskud til budgetgennemførelsen under den
flerårige finansielle ramme 2014-2020 kan fortsat indgås i form af tilskudsafgørelser. De
bestemmelser i afsnit VIII, der finder anvendelse på tilskudsaftaler, finder med de fornødne
tilpasninger også anvendelse på tilskudsafgørelser. Kommissionen tager brugen af
tilskudsafgørelser under den flerårige finansielle ramme for årene efter 2020 op til fornyet
overvejelse, navnlig under hensyntagen til den udvikling, der til den tid er sket i brugen af
elektronisk underskrift og elektronisk forvaltning af tilskud.
2. Efter denne forordnings ikrafttræden ændrer den ansvarlige anvisningsberettigede i
overensstemmelse med denne forordnings artikel 181 kommissionsafgørelser vedtaget i
overensstemmelse med artikel 124 i forordning (EU, Euratom) nr. 966/2012, hvorved der er
givet tilladelse til anvendelse af faste beløb, enhedsomkostninger eller faste takster.
23.  Forordning (EU, Euratom) 2018/1046,  fForordning (EU, Euratom) nr. 966/2012
og delegeret forordning (EU) nr. 1268/2012 finder fortsat anvendelse på retlige forpligtelser
indgået inden nærværende forordnings ikrafttræden. De eksisterende søjlevurderinger,
bidragsaftaleskabeloner og finansielle partnerskabsrammeaftaler kan fortsat finde anvendelse
og skal revideres i nødvendigt omfang.
4. For økonomisk støtte fra EGF, herunder støtte til unge, som hverken er i beskæftigelse
eller under almen eller faglig uddannelse, for hvilken den frist, der er angivet i artikel 16, stk.
4, i forordning (EU) nr. 1309/2013, ikke er udløbet inden den 1. januar 2018 vurderer
Kommissionen, om individualiserede tilbud til unge, som hverken er i beskæftigelse eller
under almen eller faglig uddannelse, er berettigede til medfinansiering fra EGF efter den 31.
december 2017. Hvis Kommissionen konkluderer, at dette er tilfældet, ændrer den de berørte
afgørelser vedrørende finansielle bidrag i overensstemmelse hermed.
DA 340 DA
 ny
3. Med forbehold af sektorspecifikke regler og en frivillig anvendelse finder
forpligtelserne i artikel 36, stk. 2, litra d), og stk. 6, 7 og 8 vedrørende elektronisk registrering
og lagring af data om modtagere af midler og deres reelle ejere og anvendelsen af det fælles
integrerede IT-system til datamining og risikoberegning kun anvendelse på programmer, der
er vedtaget i henhold til og finansieret over den flerårige finansielle ramme for perioden efter
2027.
4. De forpligtelser, der er fastsat i artikel 38, stk. 4, tredje afsnit, og i stk. 6, finder kun
anvendelse på programmer, der er vedtaget i henhold til og finansieret over den flerårige
finansielle ramme for perioden efter 2027.
 2018/1046 (tilpasset)
Artikel 276280
Revision
Denne forordning tages op til revision hver gang, det viser sig nødvendigt, og under alle
omstændigheder senest to år inden udløbet af hver flerårige finansielle ramme.
Sådan revision skal blandt andet omfatte gennemførelsen af første del, afsnit VIII og X, og
fristerne fastsat i artikel 264259.
Artikel 277281
Ophævelse
1. Forordning (EU, Euratom) nr. 966/2012  2018/1046  ophæves med virkning fra
den 2. august 2018. Den finder dog fortsat anvendelse indtil den 31. december 2018 med
henblik på artikel 282, stk. 3, litra c).
2. Uden at dette berører artikel 279, stk. 3, ophæver Kommissionen delegeret forordning
(EU) nr. 1268/2012 med virkning fra den 2. august 2018. Nævnte delegerede forordning
finder dog fortsat anvendelse indtil den 31. december 2018 med henblik på artikel 282, stk. 3,
litra c).
3. Henvisninger til den ophævede forordning gælder som henvisninger til nærværende
forordning og skal læses efter sammenligningstabellen i bilag II.
Artikel 278282
Ikrafttræden og anvendelse
1. Denne forordning træder i kraft på tredjedagen  tyvendedagen  efter
offentliggørelsen i Den Europæiske Unions Tidende.
2. Den finder anvendelse fra den  […]  2. august 2018.
3. Uanset stk. 2 finder:
a) artikel 271, nr. 1), litra a), artikel 272, nr. 2), artikel 272, nr. 10), litra a), artikel
272, nr. 11), litra b), nr. i), artikel 272, nr. 11, litra c), d) og e), artikel 272, nr. 12,
DA 341 DA
litra a), artikel 272, nr. 12), litra b), nr. i), artikel 272, nr. 12), litra c), artikel 272, nr.
14), litra c), artikel 272, nr. 15), 17), 18), 22) og 23), artikel 272, nr. 26), litra d),
artikel 272, nr. 27), litra a), nr. i), artikel 272 nr. 53) og 54), artikel 272, nr. 55), litra
b), nr. i), artikel 273, nr. 3), artikel 276, nr. 2), og artikel 276, nr. 4), litra b),
anvendelse fra den 1. januar 2014
b) artikel 272, nr. 11), litra a) og f), artikel 272, nr. 13), artikel 272, nr. 14), litra
b), artikel 272, nr. 16), artikel 272, nr. 19), litra a), og artikel 274, nr. 3), anvendelse
fra den 1. januar 2018
c) artikel 6-60, 63-68, 73-207, 241-253 og 264-268 anvendelse fra den 1. januar
2019 for så vidt angår gennemførelse af EU-institutioners administrationsbevillinger,
uden at dette dog berører nærværende stykkes litra h)
d) artikel 2, nr. 4), artikel 208-211 og artikel 214, stk. 1, finder først anvendelse
på budgetgarantier og finansiel bistand fra den dato, fra hvilken den flerårige
finansielle ramme for årene efter 2020 finder anvendelse
e) artikel 250 finder først anvendelse på budgetgarantier, finansiel bistand og
eventualforpligtelser fra den dato, fra hvilken den flerårige finansielle ramme for
årene efter 2020 finder anvendelse
f) artikel 2, nr. 6), artikel 21, stk. 3, litra f), artikel 41, stk. 4, litra l), artikel 62,
stk. 2, artikel 154, stk. 1 og 2, artikel 155, stk. 1-4, og artikel 159 finder først
anvendelse på budgetgarantier fra den dato, fra hvilken den flerårige finansielle
ramme for årene efter 2020 finder anvendelse
g) artikel 2, nr. 9), 15), 32) og 39), artikel 30, stk. 1, litra g), artikel 41, stk. 5,
artikel 110, stk. 3, litra h), artikel 115, stk. 2, litra c), artikel 212 og 213, artikel 214,
stk. 2, og artikel 218, 219 og 220 finder først anvendelse fra den dato, fra hvilken den
flerårige finansielle ramme for årene efter 2020 finder anvendelse
h) de i artikel 41, stk. 3, litra b), nr. iii), omhandlede oplysninger om
årsgennemsnittet af stillinger opgjort i fuldtidsækvivalenter og de i artikel 41, stk. 8,
litra b), omhandlede anslåede formålsbestemte indtægter fremført fra foregående år
angives første gang sammen med det budgetforslag, der skal fremlægges i 2021.
Denne forordning er bindende i alle enkeltheder og gælder umiddelbart i hver medlemsstat.
Udfærdiget i Bruxelles, den […].
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