CPR4CT-Block_6_Outcometrilogue_230920
Dieses Dokument ist Teil der Anfrage „Gemeinsame Bestimmungen für den Europäischen Fonds für regionale Entwicklung, den Europäischen Sozialfonds Plus, den Kohäsionsfonds und ...“
Diese Anfrage wurde als Teil der Kampagne „Black Box EU“ gestellt.
25 September 2020 COMMON PROVISIONS REGULATION: Block 6 - Financial management (Articles 80-101) Version: Outcome of the trilogue on 23 September 2020 European Parliament's first reading Council position Commission proposal Compromise proposal, comments Row (29/03/19) (COREPER partial mandate 17/4/19) TABLE OF CONTENTS VI-1 [… TO BE INSERTED] TITLE VII [no change] [no change] Provisional common understanding VI-2 FINANCIAL MANAGEMENT, SUBMISSION AND EXAMINATION OF [no change] ACCOUNTS AND FINANCIAL CORRECTIONS CHAPTER I [no change] [no change] Provisional common understanding VI-3 Financial management [no change] SECTION I [no change] [no change] Provisional common understanding VI-4 GENERAL ACCOUNTING RULES [no change] Article 80 [no change] [no change] Provisional common understanding VI-5 Budgetary commitments [no change] 1. The decision approving the [no change] [no change] Provisional common understanding VI-6 programme in accordance with Article 18 shall constitute a financing decision [no change] within the meaning of [Article 110(3)] of the Financial Regulation and its notification to the Member State concerned shall constitute a legal commitment. 1
25 September 2020 European Parliament's first reading Council position Commission proposal Compromise proposal, comments Row (29/03/19) (COREPER partial mandate 17/4/19) That decision shall specify the Union [no change] That decision shall specify the total Provisional common understanding VI-7 contribution per Fund and per year. Union contribution per Fund and per year. However, for programmes That decision shall specify the total Union contribution per Fund and per under the Investment for jobs and year. However, for programmes growth goal, an amount corresponding to 50% for the under the Investment for jobs and growth goal, an amount years 2026 and 2027 ('flexibility amount') per programme in each corresponding to 50% for the years Member State shall be retained 2026 and 2027 ('flexibility amount') and shall only be definitively per programme in each Member allocated to the programme after State shall be retained and shall only the adoption of the Commission be definitively allocated to the decision following the mid-term programme after the adoption of the Commission decision following the review as referred to in Article 14. mid-term review as referred to in Article 14. 2. The budgetary commitments of the [no change] [no change] Provisional common understanding VI-8 Union in respect of each programme [no change] shall be made by the Commission in annual instalments for each Fund during the period between 1 January 2021 and 31 December 2027. 3. By way of derogation from Article [no change] [no change] Provisional common understanding VI-9 111(2) of the Financial Regulation, the budgetary commitments for the first [no change] instalment shall follow the adoption of the programme by the Commission. 2
25 September 2020 European Parliament's first reading Council position Commission proposal Compromise proposal, comments Row (29/03/19) (COREPER partial mandate 17/4/19) Article 81 [no change] [no change] Provisional common understanding VI-10 Use of the euro [no change] Any amounts set out in programmes, [no change] [no change] Provisional common understanding VI-11 reported or declared to the Commission by Member States shall [no change] be denominated in euro. Article 82 [no change] [no change] Provisional common understanding VI-12 Repayment [no change] 1. Any repayment due to be made to [no change] [no change] Provisional common understanding VI-13 the budget of the Union shall be effected before the due date indicated [no change] in the order for recovery drawn up in accordance with [Article 98 of the Financial Regulation]. The due date shall be the last day of the second month following the issuing of the order. 2. Any delay in effecting repayment [no change] [no change] Provisional common understanding VI-14 shall give rise to interest on account of [no change] late payment, starting on the due date and ending on the date of actual payment. The rate of such interest shall be one-and-a-half percentage points above the rate applied by the European Central Bank in its main refinancing operations on the first working day of the month in which the due date falls. 3
25 September 2020 European Parliament's first reading Council position Commission proposal Compromise proposal, comments Row (29/03/19) (COREPER partial mandate 17/4/19) SECTION II [no change] [no change] Provisional common understanding VI-15 RULES FOR PAYMENTS TO MEMBER STATES [no change] Article 83 [no change] [no change] Provisional common understanding VI-16 Types of payments [no change] Payments shall take the form of pre- [no change] [no change] Provisional common understanding VI-17 financing, interim payments and [no change] payments of the balance of the accounts for the accounting year. Article 84 [no change] [no change] Provisional common understanding VI-18 Pre-financing [no change] 1. The Commission shall pay pre- [no change] [no change] Provisional common understanding VI-19 financing based on the total support from the Funds set out in the decision [no change] approving the programme pursuant to Article 17(3)(f)(i). 2. The pre-financing for each Fund Amendment 310 2. [The pre-financing for each Fund Remains open. VI-20 shall be paid in yearly instalments The pre-financing for each Fund shall shall be paid in yearly instalments before 1 July of each year, subject to be paid in yearly instalments before 1 before 1 July of each year, subject to availability of funds, as follows: July of each year, subject to availability of funds, as follows: availability of funds as follows: (a) 2021: 0.5 %; [no change] [(a) 2021: 0.5 %;] Remains open. VI-21 (b) 2022: 0.5 %; Amendment 311 [(b) 2022: 0.5 %;] Remains open. VI-22 (b) 2022: 0.5 %; 0,7 %; 4
25 September 2020 European Parliament's first reading Council position Commission proposal Compromise proposal, comments Row (29/03/19) (COREPER partial mandate 17/4/19) (c) 2023: 0.5 %; Amendment 312 [(c) 2023: 0.5 %;] Remains open. VI-23 (c) 2023: 0.5 %; 1 %; (d) 2024: 0.5 %; Amendment 313 [(d) 2024: 0.5 %;] Remains open. VI-24 (d) 2024: 0.5 %; 1,5 %; (e) 2025: 0.5 %; Amendment 314 [(e) 2025: 0.5 %;] Remains open. VI-25 (e) 2025: 0.5 %; 2 %; (f) 2026: 0.5 % Amendment 315 [(f) 2026: 0.5 %] Remains open. VI-26 (f) 2026: 0.5 2 % Where a programme is adopted after [no change] [Where a programme is adopted after Remains open. VI-27 1 July 2021, the earlier instalments 1 July 2021, the earlier instalments shall be paid in the year of adoption. shall be paid in the year of adoption..] 3. By way of derogation from [no change] [no change] Provisional common understanding VI-28 paragraph 2, for Interreg programmes, specific rules on pre-financing shall be [no change] set out in the ETC Regulation. 4. The amount paid as pre-financing [no change] 4. The amount paid as pre-financing Remains open VI-29 shall be cleared from the Commission shall be cleared from the accounts no later than with the final Commission accounts no later than accounting year. with the final accounting year. 5. Any interest generated by the pre- [no change] 5. Any interest generated by the pre- Provisional common understanding VI-30 financing shall be used for the financing shall be used for the programme concerned in the same programme concerned in the same way as the Funds and shall be way as the Funds and shall be [no change] included in the accounts for the final included in the accounts for the final accounting year. accounting year. 5
25 September 2020 European Parliament's first reading Council position Commission proposal Compromise proposal, comments Row (29/03/19) (COREPER partial mandate 17/4/19) Article 85 [no change] [no change] Provisional common understanding VI-31 Payment applications [no change] 1. The Member State shall submit a [no change] 1. The Member State shall submit a Provisional common understanding VI-32 maximum of four payment maximum of four seven payment applications per programme, per Fund applications per programme, per 1. The Member State shall submit a maximum of four six payment and per accounting year. Every year Fund and per accounting year. Every the time limit for each payment year the time limit for each , one applications per programme, per Fund application shall be 30 April, 31 July, payment application shall may be and per accounting year. Every year 31 October and 26 December. 30 April submitted at any time in the time limit for each , one payment application shall may be 30 April each time period between the following dates: 28 February, 31 submitted at any time in each time May, 31 July, 31 October, 30 period between the following dates: November and 26 31 December. 1 28 February, 31 May, 31 July, 31 October, 30 November and 26 31 and one additional payment December. application per programme, per Fund may be submitted in one of those time periods. Provisional common understanding on Recital (55): (55) To reduce the administrative burden for Member States as well as for the Commission, a compulsory schedule of quarterly payment applications should be established. Commission payments should continue to be subject to a 10% 5% retention until the payment of the annual 1 Council position: The change in the wording of Article 85(1) requires an amendment to recital 55: (55) To reduce the administrative burden for Member States as well as for the Commission, a compulsory schedule of quarterly payment applications should be established. Commission payments should continue to be subject to a 10% 5% retention until the payment of the annual balance of accounts when the Commission is able to conclude that the accounts are complete, accurate and true. 6
25 September 2020 European Parliament's first reading Council position Commission proposal Compromise proposal, comments Row (29/03/19) (COREPER partial mandate 17/4/19) balance of accounts when the Commission is able to conclude that the accounts are complete, accurate and true. The last payment application [no change] [no change] Provisional common understanding VI-33 submitted by 31 July shall be deemed to be the final payment application for [no change] the accounting year that has ended 30 June. The first sub-paragraph shall not Provisional common understanding VI-34 apply to Interreg Programmes. The first sub-paragraph shall not apply to Interreg Programmes. 2. Payment applications shall not be [no change] [no change] Provisional common understanding VI-35 admissible unless the latest assurance [no change] package due has been submitted. 3. Payment applications shall be [no change] 3. Payment applications shall be Provisional common understanding VI-36 submitted to the Commission in submitted to the Commission in accordance with the template set out in accordance with the template set out 3. Payment applications shall be Annex XIX and include, for each in Annex XIX and include, for each submitted to the Commission in accordance with the template set out in priority and by category of region: priority and, where relevant, by category of region: Annex XIX and include, for each priority and, where relevant, by category of region: (a) the total amount of eligible [no change] [no change] Provisional common understanding VI-37 expenditure incurred by beneficiaries and paid in implementing operations, (a) the total amount of eligible as entered in the system of the body expenditure incurred by beneficiaries and paid in implementing operations carrying out the accounting function; linked to specific objectives for which enabling conditions are 7
25 September 2020 European Parliament's first reading Council position Commission proposal Compromise proposal, comments Row (29/03/19) (COREPER partial mandate 17/4/19) fulfilled and operations linked to specific objectives for which enabling conditions are not fulfilled but contribute to the fulfilment of enabling conditions, as entered in the system of the body carrying out the accounting function;” (b) the amount for technical assistance Amendment 316 (b) the amount for technical Provisional common understanding VI-38 calculated in accordance with Article (b) the amount for technical assistance assistance calculated in accordance (b) the amount for technical assistance 31(2); calculated in accordance with Article with point (b) of Article 31(2); calculated in accordance with point 31(2);31; 30(5), where applicable; (b) of Article 31(2); 30(5), where applicable; (c) the total amount of public [no change] (c) the total amount of public Provisional common understanding VI-39 contribution paid or to be paid, as contribution paid made or to be paid entered in the accounting systems of made, as entered in the accounting (c) the total amount of public the body carrying out the accounting systems of the body carrying out the contribution paid made or to be paid function; accounting function; made linked to specific objectives for which enabling conditions are fulfilled and operations linked to specific objectives for which enabling conditions are not fulfilled but contribute to the fulfilment of enabling conditions, as entered in the system of the body carrying out the accounting function; Provisional common understanding VI-39a (d) the total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations linked to specific objectives for which 8
25 September 2020 European Parliament's first reading Council position Commission proposal Compromise proposal, comments Row (29/03/19) (COREPER partial mandate 17/4/19) enabling conditions are not fulfilled with the exception of operations that contribute to the fulfilment of enabling conditions, as entered in the system of the body carrying out the accounting function [Annex XIX to be adapted] 4. By way of derogation from point [no change] [no change] Provisional common understanding VI-40 (a) of paragraph 3, the following shall apply: [no change] (a) where the Union contribution is [no change] (a) where the Union contribution is Provisional common understanding VI-41 made pursuant to point (a) of Article made pursuant to point (a) of Article (a) where the Union contribution is 46, the amounts included in a payment 46, the amounts included in a application shall be the amounts payment application shall be the made pursuant to point (a) of Article justified by the progress in the amounts justified by the progress in 46, the amounts included in a payment fulfilment of conditions, or the fulfilment of conditions, or application shall be the amounts achievement of results, in accordance achievement of results, in accordance justified by the progress in the fulfilment of conditions, or with the decision referred to in Article with the decision referred to in 89(2); Article 89(2) or the delegated act achievement of results, in accordance referred to in Article 89(4); with the decision referred to in Article 89(2) or the delegated act referred to in Article 89(4); (b) where the Union contribution is [no change] (b) where the Union contribution is Provisional common understanding VI-42 made pursuant to points (c), (d) and made pursuant to points (c), (d) and (e) of Article 46, the amounts included (e) of Article 46, the amounts (b) where the Union contribution is made pursuant to points (c), (d) and (e) in an payment application shall be the included in ana payment application amounts determined in accordance shall be the amounts determined in of Article 46, the amounts included in ana payment application shall be the with the decision referred to in Article accordance with the decision referred 88(3); to in Article 88(3) or the delegated amounts determined in accordance act referred to in Article 88(4); with the decision referred to in Article 88(3) or the delegated act referred to in Article 88(4); 9
25 September 2020 European Parliament's first reading Council position Commission proposal Compromise proposal, comments Row (29/03/19) (COREPER partial mandate 17/4/19) (c) for the forms of grants listed in [no change] [no change] Provisional common understanding VI-43 points (b), (c) and (d) of Article 48(1), the amounts included in a payment [no change] application shall be the costs calculated on the applicable basis. Amendment 317 Provisional common understanding VI-44 (ca) in the case of state aid, the EP amendment withdrawn (covered by payment application may include rows VI-45 to VI-49) advances paid to the beneficiary by the body granting the aid under the following cumulative conditions: they are subject to a bank or equivalent guarantee, they do not exceed 40 % of the total amount of the aid to be granted to a beneficiary for a given operation and are covered by expenditure paid by beneficiaries and supported by receipted invoices within 3 years. 4.bis By way of derogation from Provisional common understanding VI-45 paragraph 3, in the case of State aid, the payment application may 4.bis By way of derogation from include advances paid to the paragraph 3, in the case of State aid, beneficiary by the body granting the payment application may include advances paid to the the aid under the following cumulative conditions: beneficiary by the body granting the aid under the following cumulative conditions: (a) those advances are subject to a Provisional common understanding VI-46 guarantee provided by a bank or (a) those advances are subject to a other financial institution guarantee provided by a bank or 10
