CPR4CTBlock_4_Outcometrilogue_2309__1510_20
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.
15 October 2020 Common Provisions Regulation (CPR): Block 4 - Financial support from the funds (Articles 46-62) Version: Outcome of trilogue on 23 September and 15 October 2020 Commission proposal European Parliament's first reading Council position Compromise proposal, comments Row COM(2018)375 (29/03/19) (COREPER partial mandate 3/4/19) TABLE OF CONTENTS Provisional common understanding IV-1 [… TO BE INSERTED] [no change] TITLE V [no change] [no change] Provisional common understanding IV-2 FINANCIAL SUPPORT FROM THE FUNDS [no change] CHAPTER I [no change] [no change] Provisional common understanding IV-3 Forms of Union contribution [no change] Article 46 [no change] [no change] Provisional common understanding IV-4 Forms of Union contribution to [no change] programmes The Union contribution may take any [no change] [no change] Provisional common understanding IV-5 of the following forms: [no change] (a) financing not linked to costs of the [no change] [no change] Provisional common understanding IV-6 relevant operations in accordance with [no change] Article 89 and based on either of the following: [no change] [no change] Provisional common understanding IV-7 (i) the fulfilment of conditions; [no change] [no change] [no change] Provisional common understanding IV-8 (ii)the achievement of results; [no change] 1
15 October 2020 Commission proposal European Parliament's first reading Council position Compromise proposal, comments Row COM(2018)375 (29/03/19) (COREPER partial mandate 3/4/19) (b) reimbursement of eligible costs [no change] (b) reimbursement of eligible costs Provisional common understanding IV-9 actually incurred by beneficiaries or actually incurred bysupport provided (b) reimbursement of eligible costs the private partner of PPP operations to beneficiaries or the private partner actually incurred bysupport provided and paid in implementing operations ; of PPP operationsin accordance with to beneficiaries or the private partner Chapter II and paid in implementing of PPP operationsin accordance with operations III of this Title; Chapter II and paid in implementing operations III of this Title; (c) unit costs in accordance with [no change] [no change] Provisional common understanding IV-10 Article 88, which cover all or certain [no change] specific categories of eligible costs, clearly identified in advance by reference to an amount per unit; (d) lump sums in accordance with [no change] [no change] Provisional common understanding IV-11 Article 88, which cover in global [no change] terms all or certain specific categories of eligible costs, clearly identified in advance; (e) flat-rate financing in accordance [no change] [no change] Provisional common understanding IV-12 with Article 88, which covers specific (e) flat-rate financing in accordance categories of eligible costs, clearly with Article 88 or Article 30(5), identified in advance, by applying a which covers specific categories of percentage; eligible costs, clearly identified in advance, by applying a percentage; (f) a combination of the forms referred [no change] [no change] Provisional common understanding IV-13 to in points (a) to (e). [no change] 2
15 October 2020 Commission proposal European Parliament's first reading Council position Compromise proposal, comments Row COM(2018)375 (29/03/19) (COREPER partial mandate 3/4/19) CHAPTER II [no change] [no change] Provisional common understanding IV-14 Forms of support by Member States [no change] Article 47 [no change] [no change] Provisional common understanding IV-15 Forms of support [no change] Member States shall use the Amendment 246 [no change] Provisional common understanding IV-16 contribution from the Funds to provide Member States shall use the [no change] support to beneficiaries in the form of contribution from the Funds to provide grants, financial instruments or prizes Comment: EP AM covered in line IV- support to beneficiaries in the form of or a combination thereof. 67. grants, limited use of financial instruments or prizes or a combination thereof SECTION I [no change] [no change] Provisional common understanding IV-17 FORMS OF GRANTS [no change] Article 48 [no change] [no change] Provisional common understanding IV-18 Forms of grants [no change] 1. Grants provided by Member States [no change] [no change] Provisional common understanding IV-19 to beneficiaries may take any of the [no change] following forms: (a) reimbursement of eligible costs [no change] (a) reimbursement of eligible costs Provisional common understanding IV-20 actually incurred by a beneficiary or actually incurred by a beneficiary or 1,2 the private partner of PPP operations the private partner of PPP operations 1 Council position: A new recital (37a) is included: (37a) In order to provide the necessary flexibility for implementation of PPPs, the PPP agreement should specify when expenditure is considered eligible, in particular under which conditions it is incurred by the beneficiary or by the private partner of the PPP, irrespective of who is carrying out the payments in implementing the PPP operation. 2 EP comment: Council’s new recital 37a linked to EP Am 176 on new Article 21c, currently under block 1 (PPPs in the context of major projects). 3
15 October 2020 Commission proposal European Parliament's first reading Council position Compromise proposal, comments Row COM(2018)375 (29/03/19) (COREPER partial mandate 3/4/19) and paid in implementing operations, and paid in implementing operations, (a) reimbursement of eligible costs including contributions in kind and including contributions in kind and actually incurred by a beneficiary or depreciation; depreciation; the private partner of PPP operations and paid in implementing operations, including contributions in kind and depreciation; Recital: (37a) In order to provide the necessary flexibility for implementation of PPPs, the PPP agreement should specify when expenditure is considered eligible, in particular under which conditions it is incurred by the beneficiary or by the private partner of the PPP, irrespective of who is carrying out the payments in implementing the PPP operation. (b) unit costs; [no change] [no change] Provisional common understanding IV-21 [no change] (c) lump sums; [no change] [no change] Provisional common understanding IV-22 [no change] (d) flat-rate financing; [no change] [no change] Provisional common understanding IV-23 [no change] (e) a combination of the forms referred [no change] [no change] Provisional common understanding IV-24 to in points (a) to (d), provided that [no change] each form covers different categories of costs or where they are used for different projects forming a part of an 4
15 October 2020 Commission proposal European Parliament's first reading Council position Compromise proposal, comments Row COM(2018)375 (29/03/19) (COREPER partial mandate 3/4/19) operation or for successive phases of an operation. 5
15 October 2020 (f) financing not linked to costs, Provisional common understanding IV-25 provided such grants are covered by (f) financing not linked to costs, a reimbursement of the Union provided such grants are covered by contribution pursuant to Articles 88 a reimbursement of the Union or 89. contribution pursuant to Article 89. Where the total cost of an operation [no change] Where the total cost of an operation Provisional common understanding IV-26 does not exceed EUR 200 000, the does not exceed EUR 200 000, the Where the total cost of an operation contribution provided to the contribution provided to the does not exceed EUR 200 000, the beneficiary from the ERDF, the ESF+, beneficiary from the ERDF, the ESF+, contribution provided to the the AMIF, the ISF and the BMVI shall the AMIF, the ISF and the BMVI shall beneficiary from the ERDF, the ESF+, take the form of unit costs, lump sums take the form of unit costs, lump sums the AMIF, the ISF and the BMVI shall or flat rates, except for operations for or flat rates, except for operations for take the form of unit costs, lump sums which the support constitutes State which the support constitutes State aid. or flat rates, except for operations for aid. Where flat-rate financing is used, or for which the calculation of which the support constitutes State aid. only the categories of costs to which simplified cost options by the Where flat-rate financing is used, only the flat-rate applies may be Managing Authority cannot be the categories of costs to which the reimbursed in accordance with point performed in any of the ways listed flat-rate applies may be reimbursed in (a) of the first sub-paragraph. in paragraph 2. Where flat-rate accordance with point (a) of the first financing is used, only the categories sub-paragraph. of costs to which the flat-rate applies may be reimbursed in accordance with By way of derogation from the first point (a) of the first sub-paragraph. subparagraph, the managing authority may agree to exempt some operations in the area of research and innovation from this obligation, provided the monitoring committee has given prior approval for such an exemption. In addition, allowances and salaries [no change] [no change] Provisional common understanding IV-27 paid to participants may be reimbursed [no change] in accordance with point (a) of the first sub-paragraph. 2. The amounts for the forms of [no change] [no change] Provisional common understanding IV-28 grants referred to under point (b), (c) [no change] and (d) of paragraph 1, shall be 6
15 October 2020 established in one of the following ways: (a) a fair, equitable and verifiable [no change] [no change] Provisional common understanding IV-29 calculation method based on: [no change] (i) statistical data, other objective [no change] [no change] Provisional common understanding IV-30 information or an expert judgement; [no change] (ii) the verified historical data of [no change] [no change] Provisional common understanding IV-31 individual beneficiaries; [no change] (iii) the application of the usual cost [no change] [no change] Provisional common understanding IV-32 accounting practices of individual [no change] beneficiaries; (b) draft budget established on a case- [no change] [no change] Provisional common understanding IV-33 by-case basis and agreed ex ante by [no change] the body selecting the operation, where the total cost of the operation does not exceed EUR 200 000; (c) in accordance with the rules for [no change] [no change] Provisional common understanding IV-34 application of corresponding unit [no change] costs, lump sums and flat rates applicable in Union policies for a similar type of operation; (d) in accordance with the rules for [no change] [no change] Provisional common understanding IV-35 application of corresponding unit [no change] costs, lump sums and flat rates applied under schemes for grants funded entirely by the Member State for a similar type of operation; 7
15 October 2020 (e) flat rates and specific methods [no change] (e) flat rates and specific methods Provisional common understanding IV-36 established by this Regulation or the established by or on the basis of this (e) flat rates and specific methods Fund-specific Regulations. Regulation or the Fund-specific established by or on the basis of this Regulations. Regulation or the Fund-specific Regulations. Article 49 [no change] [no change] Provisional common understanding IV-37 Flat-rate financing for indirect costs [no change] concerning grants Where a flat rate is used to cover [no change] Where a flat rate is used to cover Provisional common understanding IV-38 indirect costs of an operation, it shall indirect costs of an operation, it Where a flat rate is used to cover be based on one of the following: shallmay be based on one of the indirect costs of an operation, it following: shallmay be based on one of the following: (a) a flat rate of up to 7 % of eligible [no change] [no change] Provisional common understanding IV-39 direct costs, in which case the Member [no change] State shall not be required to perform a calculation to determine the applicable rate; (b) a flat rate of up to 15 % of eligible [no change] [no change] Provisional common understanding IV-40 direct staff costs in which case the [no change] Member State shall not be required to perform a calculation to determine the applicable rate; (c) a flat rate of up to 25 % of eligible Amendment 247 [no change] Provisional common understanding IV-41 direct costs, provided that the rate is (c) a flat rate of up to 25 % of eligible [no change] calculated in accordance with Article direct costs, provided that the rate is 48(2)(a). calculated in accordance with Article 48(2)(a) or 48(2)(c). In addition, where a Member State has [no change] [no change] Provisional common understanding IV-42 calculated a flat rate in accordance [no change] with Article 67(5)(a) of Regulation 8
15 October 2020 (EU) No 1303/2013, that flat rate may be used for a similar operation for the purposes of point (c). Article 50 [no change] [no change] Provisional common understanding IV-43 Direct staff costs concerning grants [no change] 1. Direct staff costs of an operation [no change] [no change] Provisional common understanding IV-44 may be calculated at a flat rate of up to [no change] 20 % of the direct costs other than the direct staff costs of that operation, without there being a requirement for the Member State to perform a calculation to determine the applicable rate, provided that the direct costs of the operation do not include public works contracts or supply or service contracts which exceed in value the thresholds set out in Article 4 of Directive 2014/24/EU of the European 3 Parliament and of the Council or in Article 15 of Directive 2014/25/EU of the European Parliament and of the 4 Council . For the AMIF, the ISF and the BMVI, [no change] For the AMIF, the ISF and the BMVI, Provisional common understanding IV-45 any costs subject to public any costs subject to public For the AMIF, the ISF and the BMVI, procurement and the direct staff costs procurement and the direct staff costs any costs subject to public of that operation shall be excluded of that operation shall be excluded procurement and the direct staff costs from the basis for calculation of the from the basis for calculation of the of that operation shall be excluded flat rate. flat rate. from the basis for calculation of the flat rate. 3 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). 4 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). 9
15 October 2020 Where a flat-rate is applied in accordance with the first subparagraph for the AMIF, the ISF and the BMVI, that flat rate shall only be applied to the direct costs of the operation not subject to public procurement. 2. For the purposes of determining [no change] [no change] Provisional common understanding IV-46 direct staff costs, an hourly rate may [no change] be calculated in one of the following ways: (a) by dividing the latest documented Amendment 248 [no change] Provisional common understanding IV-47 annual gross employment costs by (a) by dividing the latest documented [no change] 1720 hours for persons working full annual gross employment costs, with time, or by a corresponding pro-rata of expected additional costs in order to 1720 hours, for persons working part- take account of factors such as time; increases in tariffs or staff promotions, by 1720 hours for persons working full time, or by a corresponding pro-rata of 1720 hours, for persons working part-time (b) by dividing the latest documented Amendment 249 (b) by dividing the latest documented Provisional common understanding IV-48 monthly gross employment costs by monthly gross employment costs by (b) by dividing the latest documented (b) by dividing the latest documented the monthly working time of the the average monthly working time of monthly gross employment costs, with monthly gross employment costs by person concerned in accordance with the person concerned in accordance expected additional costs in order to the average monthly working time of applicable national legislation referred with applicable national legislation take account of factors such as the person concerned in accordance to in the contract for employment. rules referred to in the contract for increases in tariffs or staff with applicable national legislation employment. or work contract or an promotions, by the monthly working rules referred to in the contract for appointment decision (both referred time of the person concerned in employment or work contract or an to as employment document). accordance with applicable national appointment decision (both referred legislation referred to in the contract to as employment document). for employment. Recital (34) (34) As regards grants provided to beneficiaries, Member States should 10
