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Official Journal of the European Union
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REGULATION (EU) No 236/2014 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
of 11 March 2014
laying down common rules and procedures for the implementation of the Union's instruments for
financing external action
THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE
Instrument for cooperation with third countries, as estab
EUROPEAN UNION,
lished by Regulation (EU) No 234/2014 of the European
Parliament and of the Council (8) (hereinafter referred to
jointly as ‘the Instruments’ and individually as ‘the Instru
Having regard to the Treaty on the Functioning of the European
ment’).
Union, and in particular Articles 209(1) and 212(2) thereof,
Having regard to the proposal from the European Commission,
(2)
The common rules and procedures should be consistent
with the financial rules applicable to the general budget
of the Union laid down in Regulation (EU, Euratom)
After transmission of the draft legislative act to the national
No 966/2012 of the European Parliament and of the
parliaments,
Council (9), including the corresponding rules adopted by
the Commission (10) for implementing that Regulation.
Having regard to the opinion of the Committee of Regions (1),
Acting in accordance with the ordinary legislative procedure (2),
(3)
The Instruments generally provide that actions to be
funded on their basis should be the object of a multi
annual indicative programming, providing the framework
Whereas:
within which financing decisions should be adopted in
accordance with Regulation (EU, Euratom) No 966/2012,
and with the procedures provided for in Regulation (EU)
(1)
The European Union should adopt a comprehensive set
No 182/2011 of the European Parliament and of the
of instruments for financing external action covering a
Council (11).
range of policies related to such action, which require
specific common rules and procedures for their imple
mentation. Those instruments for financing external
action for the period from 2014 to 2020 are: the Devel
(4)
Financing decisions should take the form of annual or
opment Cooperation Instrument (DCI), as established by
multiannual action programmes and individual measures
Regulation (EU) No 233/2014 of the European Parlia
when following the planning provided for by the multi
ment and of the Council (3), the European Instrument for
annual indicative programming, of special measures
Democracy and Human Rights (EIDHR), as established by
where required by unforeseen and duly justified needs or
Regulation (EU) No 235/2014 of the European Parlia
circumstances, and of support measures. Support
ment and of the Council (4), the European Neighbour
measures may be adopted either as part of an annual or
hood Instrument (ENI), as established by Regulation (EU)
multiannual action programme or outside the scope of
No 232/2014 of the European Parliament and of the
indicative programming documents.
Council (5), the Instrument contributing to Stability and
Peace, as established by Regulation (EU) No 230/2014 of
the European Parliament and of the Council (6), the
(5)
Financing decisions should include in an annex a descrip
Instrument for Pre-accession Assistance (IPA II), as estab
tion of each action, specifying its objectives, main activ
lished by Regulation (EU) No 231/2014 of the European
ities, expected results, methods of implementation,
Parliament and of the Council (7), and the Partnership
budget and indicative timetable, any associated support
measures and performance monitoring arrangements,
(1) OJ C 391, 18.12.2012, p. 110.
and should be approved in accordance with the proce
(2) Position of the European Parliament of 11 December 2013 (not yet
dures provided for in Regulation (EU) No 182/2011.
published in the Official Journal) and decision of the Council of
11 March 2014.
(3) Regulation (EU) No 233/2014 of the European Parliament and of the
(8) Regulation (EU) No 234/2014 of the European Parliament and of the
Council of 11 March 2014 establishing a financing instrument for
Council of 11 March 2014 establishing a Partnership Instrument for
development cooperation for the period 2014-2020 (see page 44 of
cooperation with third countries (see page 77 of this Official Journal).
this Official Journal).
(9) Regulation (EU, Euratom) No 966/2012 of the European Parliament
(4) Regulation (EU) No 235/2014 of the European Parliament and of the
and of the Council of 25 October 2012 on the financial rules applicable
Council of 11 March 2014 establishing a financing instrument for
to the general budget of the Union and repealing Council Regulation
democracy and human rights worldwide (see page 85 of this Official
(EC, Euratom) No 1605/2002 (OJ L 298, 26.10.2012, p. 1).
Journal).
(10) Commission Delegated Regulation (EU) No 1268/2012 of 29 October
(5) Regulation (EU) No 232/2014 of the European Parliament and of the
2012 on the rules of application of Regulation (EU, Euratom)
Council of 11 March 2014 establishing a European Neighbourhood
No 966/2012 of the European Parliament and of the Council on the
Instrument (see page 27 of this Official Journal).
financial rules applicable to the general budget of the Union (OJ L 362,
(6) Regulation (EU) No 230/2014 of the European Parliament and of the
31.12.2012, p. 1).
Council of 11 March 2014 establishing an instrument contributing to
(11) Regulation (EU) No 182/2011 of the European Parliament and of the
stability and peace (see page 1 of this Official Journal).
Council of 16 February 2011 laying down the rules and general princi
(7) Regulation (EU) No 231/2014 of the European Parliament and of the
ples concerning mechanisms for control by Member States of the
Council of 11 March 2014 establishing an Instrument for Pre-accession
Commission's exercise of implementing powers (OJ L 55, 28.2.2011,
Assistance (IPA II) (see page 11 of this Official Journal).
p. 13).
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Official Journal of the European Union
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(6)
Taking into account the policy programming or financial
Poor Countries, the Commission should untie Union aid
execution nature of those implementing acts, in particular
to the maximum extent, including for innovative finan
their budgetary implications, the examination procedure
cing mechanisms, and promote the participation of enti
should be used for their adoption, except for individual
ties from partner countries in contract-award procedures.
and special measures below pre-defined thresholds.
However, the Commission should adopt immediately
applicable implementing acts where, in duly justified
cases relating to the need for a swift response from the
Union, imperative grounds of urgency so require. The
European Parliament should be duly informed thereof, in
(11)
In order to ensure the visibility towards the citizens of
accordance with the relevant provisions of Regulation
the beneficiary countries and the Union citizens, of the
(EU) No 182/2011.
Union's assistance, there should be, where appropriate,
targeted communication and information by adequate
means.
(7)
For the implementation of the Instruments, where the
management of the operation is entrusted to a financial
intermediary, the Commission decision should cover in
(12)
The Union's external action under the Instruments
particular provisions concerning risk-sharing, transpar
should contribute to clear results (covering outputs,
ency, the remuneration of the intermediary responsible
outcomes and impacts) in countries benefiting from the
for implementation, the use and re-use of funds and of
Union's external financial assistance. Whenever possible
possible profits, and the reporting obligations and
and appropriate, the results of the Union's external action
control mechanisms, taking into account the relevant
and the efficiency of a particular Instrument should be
provisions of Regulation (EU, Euratom) No 966/2012.
monitored and assessed on the basis of pre-defined, clear,
transparent and, where appropriate, country-specific and
measurable indicators, adapted to the specificities and
objectives of the Instrument concerned.
(8)
The Union should seek the most efficient use of available
resources in order to optimise the impact of its external
action. That should be achieved through coherence and
complementarity between the Union's instruments for
external action, as well as the creation of synergies
(13)
The financial interests of the Union should be protected
between the Instruments and other policies of the Union.
through proportionate measures throughout the expendi
This should further entail mutual reinforcement of the
ture cycle, including the prevention, detection and investi
programmes devised under the Instruments, and, where
gation of irregularities, the recovery of funds lost,
appropriate, the use of financial instruments that have a
wrongly paid or incorrectly used and, where appropriate,
leverage effect.
penalties. Those measures should be carried out in
accordance with the applicable agreements concluded
with international organisations and third countries.
(9)
Pursuant to Article 21 of the Treaty on European Union
(TEU), the Union's action on the international scene is to
be guided by the principles which have inspired its own
(14)
Provision should be made for financing methods, the
creation, development and enlargement, and which it
protection of the financial interests of the Union, rules
seeks to advance in the wider world, namely democracy,
on nationality and origin, the evaluation of actions,
the rule of law, the universality and indivisibility of
reporting and review and evaluation of the Instruments.
human rights and fundamental freedoms, respect for
human dignity, the principle of equality and solidarity,
and respect for the principles of the United Nations
Charter and international law.
(15)
Without prejudice to cooperation mechanisms developed
with civil society organisations at all levels in accordance
with Article 11 TEU, stakeholders of beneficiary coun
tries, including civil society organisations and local autho
(10)
In line with the commitments of the Union at the 3rd
rities, have a prominent role to play regarding the
and 4th High Level Fora on Aid Effectiveness (Accra
external policy of the Union. During the implementation
2008 and Busan 2011), and the recommendation of the
process, in particular the preparation, implementation,
Development Assistance Committee of the Organisation
monitoring and evaluation of measures taken under this
for Economic Co-operation and Development (‘OECD-
Regulation, it is important to duly consult them to
DAC’) on untying official development assistance (ODA)
ensure that they play a meaningful role in this process
to the Least Developed Countries and Heavily Indebted
and to duly consider their specificities.
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(16) In accordance with Article 208, Article 209(3) and
control, audit capacities, transparency and public access
Article 212 of the Treaty on the Functioning of the Euro
to information.
pean Union, and under the terms laid down in the
Statute of the European Investment Bank (EIB) and in
Decision No 1080/2011 of the European Parliament and
(20) Union action aimed at advancing the principles of
of the Council (1), the EIB contributes to the implementa
democracy and strengthening democratisation may be
tion of the measures necessary to further the objectives
implemented, inter alia, through support to civil society
of the Union's development and other external policies,
organisations and independent institutions active in this
and
intervenes
in
complementarity
with
the
area, such as the European Endowment for Democracy.
Union's instruments for external action. Opportunities
should be seized to combine EIB financing with Union
budgetary resources. The EIB is consulted in the Union
(21) Since the objectives of this Regulation cannot be suffi
programming process where appropriate.
ciently achieved by the Member States but can rather, by
reason of the scale and effects of the action, be better
achieved at Union level, the Union may adopt measures,
in accordance with the principle of subsidiarity as set out
in Article 5 TEU. In accordance with the principle of
proportionality, as set out in that Article, this Regulation
(17) International organisations and development agencies
does not go beyond what is necessary in order to achieve
routinely work with non-profit organisations as imple
those objectives.
menting partners and may have to entrust budget imple
mentation tasks to them in duly justified cases. By way of
derogation from point (c) of Article 58(1) of Regulation
(EU, Euratom) No 966/2012, provision should be made
(22) It is appropriate to align the period of application of this
in this Regulation to allow such tasks to be entrusted to
Regulation with that of Council Regulation (EU, Euratom)
non-profit organisations under conditions equivalent to
No 1311/2013 (2). Therefore, this Regulation should
those applying to the Commission.
apply from 1 January 2014 until 31 December 2020,
HAVE ADOPTED THIS REGULATION:
(18) In order to enhance partner countries' ownership of their
development processes and the sustainability of external
aid, and in line with international aid effectiveness
commitments entered into by the Union and partner
countries, the Union should promote, where appropriate
TITLE I
in light of the nature of the action concerned, the use of
partner countries' own institutions, systems and proce
dures.
IMPLEMENTATION
Article 1
(19) In line with the European Consensus on Development
Subject matter and principles
and the international aid effectiveness agenda, and as
underlined by the European Parliament's resolution
of 5 July 2011 on the future of EU budget support to
1.
This Regulation lays down the rules and conditions for the
developing countries, the Commission's Communication
provision by the Union of financial assistance to actions,
of 13 October 2011 entitled ‘Increasing the impact of
including action programmes and other measures, under the
EU Development Policy: an Agenda for Change’, and the
following instruments for financing external action for the
Council Conclusions on ‘The Future Approach to EU
period from 2014 to 2020: the Development Cooperation
Budget Support to Third Countries’ of 14 May 2012,
Instrument (DCI), the European Instrument for Democracy and
budget support is to be used effectively to support
Human Rights (EIDHR), the European Neighbourhood Instru
poverty reduction and the use of country systems, make
ment (ENI), the Instrument contributing to Stability and Peace,
aid more predictable and strengthen partner countries'
the Instrument for Pre-Accession Assistance (IPA II) and the
ownership of development policies and reforms. The
Partnership Instrument for cooperation with third countries
disbursement of forecast budget tranches should be
(hereinafter referred to jointly as ‘the Instruments’ and individu
conditional on the progress achieved towards the objec
ally as ‘the Instrument’).
tives agreed with partner countries. In countries bene
fiting from that type of the Union's financial assistance,
the Union supports the development of parliamentary
For the purposes of this Regulation, the term ‘countries’ includes
territories and regions, as appropriate.
(1) Decision No 1080/2011/EU of the European Parliament and of the
Council of 25 October 2011 granting an EU guarantee to the European
Investment Bank against losses under loans and loan guarantees for
(2) Council Regulation (EU, Euratom) No 1311/2013 of 2 December
projects outside the Union and repealing Decision No 633/2009/EC
2013 laying down the multiannual financial framework for the years
(OJ L 280, 27.10.2011, p. 1).
2014-2020 (OJ L 347, 20.12.2013, p. 884).
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2.
This Regulation does not apply to the implementation of
When necessary, an action may be adopted as an individual
actions financing the Erasmus+ programme under Regulation
measure before or after the adoption of annual or multi-annual
(EU) No 233/2014, Regulation (EU) No 232/2014, Regulation
action programmes.
(EU) No 231/2014 and Regulation (EU) No 234/2014. Those
actions shall be implemented in accordance with Regulation
(EU) No 1288/2013 of the European Parliament and of the
In the event of unforeseen and duly justified needs or circum
Council (1), on the basis of the indicative programming docu
stances, and when funding is not possible from more appro
ments referred to in the applicable Instrument, while ensuring
priate sources, the Commission may adopt special measures not
conformity with those Regulations.
provided for in the indicative programming documents,
including measures to ease the transition from emergency aid to
long-term development operations or measures to better
3.
The Commission shall ensure that actions are imple
prepare people to deal with recurring crises.
mented in accordance with the objectives of the applicable
Instrument, and in conformity with an effective protection of
the financial interests of the Union. The Union's financial assis
2.
Action programmes, individual measures and special
tance provided on the basis of the Instruments shall be consis
measures provided for in paragraph 1 of this Article shall be
tent with the rules and procedures laid down in Regulation (EU,
adopted in accordance with the examination procedure referred
Euratom) No 966/2012, which provides the basic financial and
to in Article 16(3).
legal framework for their implementation.
4.
In applying this Regulation, the Commission shall use the
3.
The procedure referred to in paragraph 2 shall not be
most effective and efficient implementation methods. Where
required for:
possible and appropriate in light of the nature of the action, the
Commission shall also favour the use of the most simple proce
(a) individual measures for which the Union's financial assis
dures.
tance does not exceed EUR 5 million;
5.
Taking into account paragraph 4, in applying this Regu
(b) special measures for which the Union's financial assistance
lation, the Commission shall favour the use of partner countries'
does not exceed EUR 10 million;
systems when possible and appropriate in light of the nature of
the action.
(c) technical amendments to action programmes, individual
measures and special measures. Technical amendments are
adjustments, such as:
6.
The Union shall seek to promote, develop and consolidate
the principles of democracy, the rule of law and respect for
human rights and fundamental freedoms on which it is
(i) extensions of the implementation period;
founded, on the basis of, where appropriate, dialogue and coop
eration with partner countries and regions. The Union shall inte
(ii) reassignments of funds between actions contained in an
grate those principles in the implementation of the Instruments.
annual or multi-annual action programme; or
(iii) increases or reductions of the budget of the annual or
multi-annual action programmes, or of individual or
Article 2
special measures, by not more than 20 % of the initial
budget and not exceeding EUR 10 million,
Adoption of action programmes, individual measures and
provided such amendments do not substantially affect the
special measures
objectives of the measure concerned.
1.
The Commission shall adopt annual action programmes,
Measures adopted under this paragraph shall be communicated
based on the indicative programming documents referred to in
to the European Parliament and to the Member States through
the relevant Instrument, where applicable. The Commission may
the relevant committee referred to in Article 16 within one
also adopt multi-annual action programmes in accordance with
month of their adoption.
Article 6(3).
4.
Paragraphs 1, 2 and 3 relating to action programmes and
Action programmes shall specify for each action the objectives
individual measures shall not apply to ENI cross-border coop
pursued, the expected results and main activities, the methods
eration.
of implementation, the budget and an indicative timetable, any
associated support measures and performance monitoring
arrangements.
5.
On duly justified imperative grounds of urgency, such as
crises or immediate threats to democracy, the rule of law,
(1) Regulation (EU) No 1288/2013 of the European Parliament and of
human rights or fundamental freedoms, the Commission may
the Council of 11 December 2013 establishing ‘Erasmus+’: the
adopt individual or special measures or amendments to existing
Union programme for education, training, youth and sport and
repealing Decisions No 1719/2006/EC, No 1720/2006/EC and
action programmes and measures, in accordance with the proce
No 1298/2008/EC (OJ L 347, 20.12.2013, p. 50).
dure referred to in Article 16(4).
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6.
Appropriate environmental screening, including for
The examination procedure shall not apply to the adoption of
climate change and biodiversity impacts, shall be undertaken at
support measures for which the Union's financial assistance
project level, in accordance with the applicable legislative acts of
does not exceed EUR 10 million.
the Union, including Directive 2011/92/EU of the European
Parliament and of the Council (1) and Council Directive
85/337/EEC (2), comprising, where applicable, an environmental
Support measures for which the Union's financial assistance
impact assessment (EIA) for environmentally sensitive projects,
does not exceed EUR 10 million shall be communicated to the
in particular for major new infrastructure. Where relevant, stra
European Parliament and to the Member States through the rele
tegic environmental assessments shall be used in the implemen
vant committee referred to in Article 16 within one month of
tation of sectoral programmes. The involvement of interested
their adoption.
stakeholders in environmental assessments and public access to
the results of such assessments shall be ensured.
TITLE II
7.
In the design and implementation of programmes and
projects, criteria regarding accessibility for persons with disabil
PROVISIONS ON THE FINANCING METHODS
ities shall be duly taken into account.
Article 4
General financing provisions
Article 3
1.
The Union's financial assistance may be provided through
the types of financing envisaged by Regulation (EU, Euratom)
Support measures
No 966/2012, and in particular:
(a) grants;
1.
Union financing may cover expenditure for the implemen
(b) procurement contracts for services, supplies or works;
tation of the Instruments and for the achievement of their
objectives, including administrative support associated with the
(c) general or sector budget support;
preparation, follow-up, monitoring, audit and evaluation activ
ities directly necessary for such implementation, as well as
(d) contributions to trust funds set up by the Commission, in
expenditure at Union delegations on the administrative support
accordance with Article 187 of Regulation (EU, Euratom)
needed to manage operations financed under the Instruments.
No 966/2012;
(e) financial instruments such as loans, guarantees, equity or
2.
Provided that the activities listed in points (a), (b) and (c)
quasi-equity, investments or participations, and risk-sharing
are related to the general objectives of the applicable Instrument
instruments, whenever possible under the lead of the
implemented through actions, Union financing may cover:
EIB in line with its external mandate under Decision
No 1080/2011/EU, a multilateral European financial institu
(a) studies, meetings, information, awareness-raising, training,
tion, such as the European Bank for Reconstruction and
preparation and exchange of lessons learnt and best prac
Development, or a bilateral European financial institution,
tices, publication activities and any other administrative or
e.g. bilateral development banks, possibly pooled with addi
technical assistance expenditure necessary for the manage
tional grants from other sources.
ment of actions;
2.
General or sector budget support as referred to in
point (c) of paragraph 1 is based on mutual accountability and
(b) research activities and studies on relevant issues and the
shared commitments to universal values, and aims at strength
dissemination thereof;
ening contractual partnerships between the Union and partner
countries in order to promote democracy, human rights and the
(c) expenditure related to the provision of information and
rule of law, support sustainable and inclusive economic growth
communication actions, including the development of
and eradicate poverty.
communication strategies and corporate communication of
the political priorities of the Union.
Any decision to provide the general or sector budget support
shall be based on budget support policies agreed by the Union,
3.
Support measures may be financed outside the scope of
a clear set of eligibility criteria and a careful assessment of the
indicative programming documents. Where applicable, the
risks and benefits.
Commission shall adopt support measures in accordance with
the examination procedure referred to in Article 16(3).
One of the key determinants of that decision shall be an assess
ment of the commitment, record and progress of partner coun
(1) Directive 2011/92/EU of the European Parliament and of the Council
tries with regard to democracy, human rights and the rule of
of 13 December 2011 on the assessment of the effects of certain public
law. The general or sector budget support shall be differentiated
and private projects on the environment (OJ L 26, 28.1.2012, p. 1).
in such a way as to respond better to the political, economic
(2) Council Directive 85/337/EEC of 27 June 1985 on the assessment of
the effects of certain public and private projects on the environment
and social context of the partner country, taking into account
(OJ L 175, 5.7.1985, p. 40).
situations of fragility.
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When providing the general or sector budget support in
mentation tasks to the entities listed in Regulation (EU,
accordance with Article 186 of Regulation (EU, Euratom)
Euratom) No 966/2012. Those entities shall ensure consistency
No 966/2012, the Commission shall clearly define and monitor
with the Union's external policy and may entrust budget imple
its conditionality, and shall support the development of parlia
mentation tasks to other entities under conditions equivalent to
mentary control and audit capacities and increased transparency
those applying to the Commission.
and public access to information. Disbursement of the general
or sector budget support shall be conditional on satisfactory
progress being made towards achieving the objectives agreed
with the partner country.
They shall annually fulfil their obligation under Article 60(5) of
Regulation (EU, Euratom) No 966/2012. The audit opinion,
where required, shall be submitted within one month of the
report and management declaration, to be taken into account in
3.
Any entity entrusted with the implementation of the
the assurance of the Commission.
financial instruments as referred to in point (e) of paragraph 1
shall fulfil the requirements of Regulation (EU, Euratom)
No 966/2012 and comply with Union objectives, standards and
policies, as well as best practices regarding the use of and
International organisations as referred to in point (c)(ii) of
reporting on Union funds.
Article 58(1)) of Regulation (EU, Euratom) No 966/2012 and
bodies of the Member States as referred to in points (c)(v)
and (vi) of Article 58(1) of that Regulation which have been
entrusted by the Commission may also entrust budget imple
Those financial instruments may be grouped into facilities for
mentation tasks to non-profit organisations possessing the
implementation and reporting purposes.
appropriate operational and financial capacity, under conditions
equivalent to those applying to the Commission.
The Union's financial assistance may also be provided, in
accordance with Regulation (EU, Euratom) No 966/2012,
Entities which fulfil the criteria laid down in Article 60(2) of
through contributions to international, regional or national
Regulation (EU, Euratom) No 966/2012 shall be deemed to
funds, such as those established or managed by the EIB, by
meet the selection criteria referred to in Article 139 of that
Member States, by partner countries and regions or by interna
Regulation.
tional organisations, with a view to attracting joint financing
from a number of donors, or to funds set up by one or more
donors for the purpose of the joint implementation of projects.
8.
The types of financing referred to in paragraph 1 of this
Article and in Article 6(1), and the methods of implementation
referred to in paragraph 3 of this Article, shall be chosen on the
4.
Reciprocal access by Union financial institutions to finan
basis of their ability to achieve the specific objectives of the
cial instruments set up by other organisations shall be
actions and to deliver results, taking into account, in particular,
promoted, as appropriate.
the costs of controls, the administrative burden, and the
expected risk of non-compliance. For grants, this shall include
consideration of the use of lump sums, flat rates and scales of
unit costs.
5.
When providing the Union's financial assistance as
referred to in paragraph 1, the Commission shall, where appro
priate, take all necessary measures in order to ensure the visibi
lity of the Union's financial support. Those shall include
9.
Actions financed under the Instruments may be imple
measures imposing visibility requirements on recipients of
mented by means of parallel or joint co-financing.
Union funds, except in duly justified cases. The Commission
shall be responsible for monitoring recipients' compliance with
those requirements.
In the case of parallel co-financing, an action is split into a
number of clearly identifiable components which are each
financed by the different partners providing co-financing in
6.
All revenue generated by a financial instrument shall be
such a way that the end-use of the financing can always be iden
assigned to the corresponding Instrument as internal assigned
tified.
revenue. Every five years, the Commission shall examine the
contribution made to the achievement of Union objectives, and
the effectiveness, of existing financial instruments.
In the case of joint co-financing, the total cost of an action is
shared between the partners providing the co-financing and the
resources are pooled in such a way that it is no longer possible
7.
The Union's financial assistance shall be implemented by
to identify the source of financing for any given activity under
the Commission, as provided for by Regulation (EU, Euratom)
taken as part of the action. In such a case, ex-post publicity of
No 966/2012, directly by Commission departments, by Union
grant and procurement contracts as provided for by Article 35
delegations and by executive agencies, by shared management
of Regulation (EU, Euratom) No 966/2012 shall comply with
with Member States or indirectly by entrusting budget imple
the rules, if any, governing the entrusted entity.
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10.
When recourse is had to a type of financing referred to
Article 6
in paragraph 1 of this Article or Article 6(1), cooperation
between the Union and its partners may take the form,
inter alia,
of:
Specific financing provisions
(a) triangular arrangements whereby the Union coordinates
with third countries its assistance to a partner country or
region;
1.
In addition to the types of financing referred to in
Article 4(1) of this Regulation, the Union's financial assistance
(b) administrative cooperation measures such as twinning
under the following Instruments may be provided in accordance
between public institutions, local authorities, national public
with Regulation (EU, Euratom) No 966/2012 also through the
bodies or private law entities entrusted with public service
following types of financing:
tasks of a Member State and those of a partner country or
region, as well as cooperation measures involving public
(a) under the DCI and under the ENI, debt relief in the context
sector experts dispatched from the Member States and their
of internationally agreed debt relief programmes;
regional and local authorities;
(c) contributions to the necessary costs of setting up and
(b) under the DCI and under the Instrument contributing to
administering a public-private partnership;
Stability and Peace, in exceptional cases, sectoral and general
import programmes, which may take the form of:
(d) sector policy support programmes whereby the Union
provides support to a partner country's sector programme;
(i) sectoral import programmes in kind;
(e) in the case of the ENI and IPA II, contributions to the cost
of the countries' participation in Union programmes and
(ii) sectoral import programmes providing foreign exchange
agencies;
to finance imports for the sector in question; or
(f) interest rate subsidies;
(iii) general import programmes providing foreign exchange
to finance general imports of a wide range of products;
(g) financing through grants to Union agencies.
(c) under the EIDHR, direct award of:
11.
When working with stakeholders of beneficiary coun
tries, the Commission shall take into account their specificities,
including needs and context, when defining the modalities of
(i) low-value grants to human rights defenders to finance
financing, the type of contribution, the award modalities and
urgent protection actions, where appropriate without
the administrative provisions for the management of grants,
the need for co-funding;
with a view to reaching and best responding to the widest
possible range of such stakeholders. Specific modalities shall be
encouraged in accordance with Regulation (EU, Euratom)
(ii) grants, where appropriate without the need for co
No 966/2012, such as partnership agreements, authorisations
funding, to finance actions in the most difficult condi
of subgranting, direct award or eligibility-restricted calls for
tions or in situations referred to in Article 2(4) of Regu
proposals or lump sums.
lation (EU) No 235/2014 where the publication of a
call for proposals would be inappropriate. Such grants
shall not exceed EUR 1 000 000 and shall have a dura
12.
In implementing its support to transition and reform in
tion of up to 18 months, which may be extended by a
partner countries, the Union shall, where appropriate, draw on
further 12 months in the event of objective and unfore
and share the experiences of Member States and lessons learnt.
seen obstacles to their implementation;
(iii) grants to the Office of the UN High Commissioner for
Human Rights as well as to the European Inter-Univer
Article 5
sity Centre for Human Rights and Democratisation,
providing a European Master's Degree in Human Rights
and Democratisation and an EU-UN Fellowship
Taxes, duties and charges
Programme, and its associated network of universities
delivering human rights postgraduate diplomas,
including scholarships to students and human rights
The Union's assistance shall not generate or activate the collec
defenders from third countries.
tion of specific taxes, duties or charges.
2.
Under the ENI and IPA II, cross-border cooperation
Where applicable, appropriate provisions shall be negotiated
programmes shall be implemented, in particular, in shared
with third countries in order to exempt from taxes, custom
management with Member States or in indirect management
duties and other fiscal charges the actions implementing the
with third countries or international organisations. Detailed
Union's financial assistance. Otherwise, such taxes, duties and
rules shall be laid down in implementing acts adopted on the
charges shall be eligible under the conditions laid down in Regu
basis of Regulation (EU) No 232/2014 and Regulation (EU)
lation (EU, Euratom) No 966/2012.
No 231/2014.
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3.
The Commission may adopt multiannual action
2.
The Commission or its representatives, and the Court of
programmes:
Auditors, shall have the power of audit or, in the case of interna
tional organisations, the power of verification in accordance
(a) for a period of up to three years in the case of recurrent
with agreements reached with them, on the basis of documents
actions;
and on the spot, over all grant beneficiaries, contractors and
subcontractors who have received Union funds under this Regu
lation.
(b) for a period of up to seven years under IPA II.
3.
The European Anti-Fraud Office (OLAF) may carry out
Where multiannual commitments are made, they shall contain
investigations, including on-the-spot checks and inspections, in
provisions indicating that, for years other than the initial
accordance with the provisions and procedures laid down in
commitment year, the commitments are indicative and depen
Regulation (EU, Euratom) No 883/2013 of the European Parlia
dent on the future annual budgets of the Union.
ment and of the Council (3) and Council Regulation (Euratom,
EC) No 2185/96 (4), with a view to establishing whether there
has been fraud, corruption or any other illegal activity affecting
4.
For actions under the ENI and IPA II extending over more
the financial interests of the Union in connection with a grant
than one year, budgetary commitments may be broken down
agreement or grant decision or a contract funded under this
over several years into annual instalments.
Regulation.
In such cases, unless otherwise provided by the applicable rules,
4.
Without prejudice to paragraphs 1, 2 and 3, cooperation
the Commission shall automatically de-commit any portion of a
agreements with third countries and with international organisa
budgetary commitment for a programme that, by 31 December
tions, contracts, grant agreements and grant decisions, resulting
of the fifth year following that of the budgetary commitment,
from the implementation of this Regulation shall contain provi
has not been used for the purpose of pre-financing or making
sions expressly empowering the Commission, the Court of
interim payments or for which the entrusted entity has not
Auditors and OLAF to conduct such audits, on-the-spot checks
presented any certified statement of expenditure or any payment
and inspections, according to their respective competences.
request.
5.
The rules governing cross-border cooperation under IPA II
TITLE III
implemented in shared management with Member States shall
be consistent with the rules contained in Regulation (EU)
No 1303/2013 of the European Parliament and of the
RULES ON NATIONALITY AND ORIGIN FOR PUBLIC
Council (1) and Regulation (EU) No 1299/2013 of the European
PROCUREMENT, GRANT AND OTHER AWARD PROCEDURES
Parliament and of the Council (2).
Article 8
Common rules
Article 7
1.
Participation in the award of procurement contracts and
Protection of the financial interests of the Union
in grant and other award procedures for actions financed under
this Regulation for the benefit of third parties shall be open to
all natural persons who are nationals of, and legal persons
1.
The Commission shall take appropriate measures to
which are effectively established in, an eligible country as
ensure that, when actions financed under this Regulation are
defined for the applicable Instrument under this Title, and to
implemented, the financial interests of the Union are protected
international organisations.
by the application of preventive measures against fraud, corrup
tion and any other illegal activities, by effective checks and, if
irregularities are detected, by the recovery or, where appropriate,
Legal persons may include civil society organisations, such as
the restitution of the amounts wrongly paid and, where appro
non-governmental non-profit organisations and independent
priate, by effective, proportionate and dissuasive administrative
political foundations, community-based organisations and
and financial penalties.
private-sector non-profit agencies, institutions and organisations
and networks thereof at local, national, regional and interna
tional level.
(1) 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
(3) Regulation (EU, Euratom) No 883/2013 of the European Parliament
Cohesion Fund, the European Agricultural Fund for Rural Development
and of the Council of 11 September 2013 concerning investigations
and the European Maritime and Fisheries Fund and laying down general
conducted by the European Anti‑Fraud Office (OLAF) and repealing
provisions on the European Regional Development Fund, the European
Regulation (EC) No 1073/1999 of the European Parliament and of the
Social Fund, the Cohesion Fund and the European Maritime and Fish
Council and Council Regulation (Euratom) No 1074/1999 (OJ L 248,
eries Fund and repealing Council Regulation (EC) No 1083/2006
18.9.2013, p. 1).
(OJ L 347, 20.12.2013, p. 320).
(4) Council Regulation (Euratom, EC) No 2185/96 of 11 November 1996
(2) Regulation (EU) No 1299/2013 of the European Parliament and of the
concerning on‑the‑spot checks and inspections carried out by the
Council of 17 December 2013 on specific provisions for the support
Commission in order to protect the European Communities' financial
from the European Regional Development Fund to the European terri
interests against fraud and other irregularities (OJ L 292, 15.11.1996,
torial cooperation goal (OJ L 347, 20.12.2013, p. 259).
p. 2).
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2.
In the case of actions jointly co-financed with a partner or
7.
Eligibility as set out in this Title, may be restricted with
other donor or implemented through a Member State in shared
regard to the nationality, geographical location or nature of
management, or through a trust fund established by the
applicants, where such restrictions are required on account of
Commission, countries which are eligible under the rules of that
the specific nature and the objectives of the action and where
partner, other donor or Member State or determined in the
they are necessary for its effective implementation. Such restric
constitutive act of the trust fund shall also be eligible.
tions may apply in particular to participation in award proce
dures in the case of cross-border cooperation actions.
In the case of actions implemented through one of the entrusted
8.
Natural and legal persons who have been awarded
bodies in indirect management within a category listed in
contracts shall comply with applicable environmental legislation
points (c)(ii) to (c)(viii) of Article 58 (1) of Regulation (EU,
including multilateral environmental agreements, as well as
Euratom) No 966/2012, countries which are eligible under the
internationally agreed core labour standards (2).
rules of the body concerned shall also be eligible.
3.
In the case of actions financed by one of the Instruments
and, in addition, by another Union instrument for external
Article 9
action, including the European Development Fund, the countries
identified under any of those instruments shall be considered
eligible for the purpose of those actions.
Eligibility under the DCI, the ENI and the Partnership
Instrument for cooperation with third countries
In the case of actions of a global, regional or cross-border
nature financed by one of the Instruments, the countries, terri
tories and regions covered by the action may be considered
1.
Tenderers, applicants and candidates from the following
eligible for the purpose of that action.
countries shall be eligible for funding under the DCI, the ENI
and the Partnership Instrument for cooperation with third coun
tries:
4.
All supplies purchased under a procurement contract, or
(a) Member States, beneficiaries listed in Annex I to Regulation
in accordance with a grant agreement, financed under this Regu
(EU) No 231/2014, and contracting parties to the Agree
lation shall originate from an eligible country. However, they
ment on the European Economic Area;
may originate from any country when the amount of the
supplies to be purchased is below the threshold for the use of
the competitive negotiated procedure. For the purposes of this
(b) for the ENI, partner countries covered by the ENI and the
Regulation, the term ‘origin’ is defined in Article 23 and 24 of
Russian Federation when the relevant procedure takes place
Council Regulation (EEC) No 2913/92 (1) and other legislative
in the context of the multi-country and cross-border coop
acts of the Union governing non-preferential origin.
eration programmes in which they participate;
(c) developing countries and territories, as included in the list
of ODA recipients published by the OECD-DAC (‘list of
5.
The rules under this Title do not apply to, and do not
ODA recipients’), which are not members of the G-20
create nationality restrictions for, natural persons employed or
group, and overseas countries and territories covered by
otherwise legally contracted by an eligible contractor or, where
Council Decision 2001/822/EC (3);
applicable, subcontractor.
(d) developing countries, as included in the list of ODA recipi
ents, which are members of the G-20 group, and other
countries and territories, when they are beneficiaries of the
6.
In order to promote local capacities, markets and
action financed by the Union under the Instruments covered
purchases, priority shall be given to local and regional contrac
by this Article;
tors when Regulation (EU, Euratom) No 966/2012 provides for
an award on the basis of a single tender. In all other cases, parti
(2) The ILO core labour standards, conventions on freedom of association
cipation of local and regional contractors shall be promoted in
and collective bargaining, elimination of forced and compulsory
accordance with the relevant provisions of that Regulation.
labour, elimination of discrimination in respect of employment and
occupation and the abolition of child labour.
(3) Council Decision 2001/822/EC of 27 November 2001 on the associa
(1) Council Regulation (EEC) No 2913/92 of 12 October 1992 estab
tion of the overseas countries and territories with the European Com
lishing the Community Customs Code (OJ L 302, 19.12.1992, p. 1).
munity (‘Overseas Association Decision’) (OJ L 314, 30.11.2001, p. 1).
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(e) countries for which reciprocal access to external assistance
as eligible by the Commission in cases involving an urgency or
is established by the Commission. Reciprocal access may be
the unavailability of products and services in the markets of the
granted, for a limited period of at least one year, whenever a
countries concerned, or in other duly substantiated cases where
country grants eligibility on equal terms to entities from the
application of the eligibility rules would make the realisation of
Union and from countries eligible under the Instruments
a project, programme or action impossible or exceedingly diffi
covered by this Article. The Commission shall decide on the
cult.
reciprocal access and on its duration in accordance with the
advisory procedure referred to in Article 16(2), and after
consultation of the recipient country or countries
concerned; and
3.
For actions implemented in shared management, the rele
vant Member State to which the Commission has delegated
implementation tasks shall be entitled to accept as eligible, on
(f) member countries of the OECD, in the case of contracts
behalf of the Commission, tenderers, applicants and candidates
implemented in a Least Developed Country or a Highly
from non-eligible countries as referred to in paragraph 2 of this
Indebted Poor Country, as included in the list of ODA reci
Article, or goods from a non-eligible origin as referred to in
pients.
Article 8(4).
2.
Tenderers, applicants and candidates from non-eligible
countries or supplies from a non-eligible origin may be accepted
as eligible by the Commission in the case of:
Article 11
(a) countries having traditional economic, trade or geographical
links with neighbouring beneficiary countries; or
Eligibility under the EIDHR and the Instrument contri
(b) urgency or the unavailability of products and services in the
buting to Stability and Peace
markets of the countries concerned, or in other duly
substantiated cases where application of the eligibility rules
would make the realisation of a project, programme or
action impossible or exceedingly difficult.
1.
Without prejudice to the limitations inherent in the nature
and objectives of the action as provided for in Article 8(7),
participation in the award of procurement contracts or grants,
3.
For actions implemented in shared management, the rele
as well as the recruitment of experts, shall be open without
vant Member State to which the Commission has delegated
limitations under the EIDHR and the Instrument contributing to
implementation tasks shall be entitled to accept as eligible, on
Stability and Peace.
behalf of the Commission, tenderers, applicants and candidates
from non-eligible countries as referred to in paragraph 2 of this
Article, or goods from a non-eligible origin as referred to in
Article 8(4).
2.
Under the EIDHR, the following bodies and actors shall be
eligible for funding in accordance with Article 4(1), (2) and (3)
and point (c) of Article 6(1):
(a) civil society organisations, including non-governmental non
Article 10
profit organisations and independent political foundations,
community-based organisations and private-sector non
profit agencies, institutions and organisations and networks
thereof at local, national, regional and international level;
Eligibility under IPA II
(b) public-sector non profit-agencies, institutions and organisa
1.
Tenderers, applicants and candidates from the following
tions and networks at local, national, regional and interna
countries shall be eligible for funding under IPA II:
tional level;
(a) Member States, beneficiaries listed in Annex I to Regulation
(c) national, regional and international parliamentary bodies,
(EU) No 231/2014, contracting parties to the Agreement on
when this is necessary to achieve the objectives of the
the European Economic Area and partner countries covered
EIDHR and the proposed measure cannot be financed under
by the ENI, and
another Instrument;
(b) countries for which reciprocal access to external assistance
(d) international and regional inter-governmental organisations;
is established by the Commission under the conditions laid
down in point (e) of Article 9(1).
(e) natural persons, entities without legal personality and, in
exceptional and duly justified cases, other bodies or actors
2.
Tenderers, applicants and candidates from non-eligible
not identified in this paragraph, when this is necessary to
countries or goods from a non-eligible origin may be accepted
achieve the objectives of the EIDHR.
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Article 12
also assess, where possible and relevant, the adherence to aid
effectiveness principles, including for innovative financial instru
Monitoring and evaluation of actions
ments.
3.
The annual report prepared in 2021 shall contain consoli
1.
The Commission shall regularly monitor its actions and
dated information from annual reports concerning the period
review progress made towards delivering expected results,
from 2014 to2020 on all funding governed by this Regulation,
covering outputs and outcomes. The Commission shall also
including external assigned revenues and contributions to trust
evaluate the impact and effectiveness of its sectoral policies and
funds, and offering a breakdown of spending by beneficiary
actions and the effectiveness of programming, where appro
country, use of financial instruments, commitments and
priate by means of independent external evaluations. Proposals
payments.
by the European Parliament or the Council for independent
external evaluations shall be taken into due account. Evaluations
shall be based on OECD-DAC good practice principles, seeking
to ascertain whether the specific objectives, where applicable
Article 14
taking into account gender equality, have been met and to
formulate recommendations with a view to improving future
Climate action and biodiversity expenditure
operations. Those evaluations shall be carried out on the basis
of pre-defined, clear, transparent and, where appropriate,
An annual estimate of the overall spending related to climate
country-specific and measurable indicators.
action and biodiversity shall be made on the basis of the indica
tive programming documents adopted. The funding allocated in
the context of the Instruments shall be subject to an annual
2.
The Commission shall send its evaluation reports to the
tracking system based on the OECD methodology (‘Rio
European Parliament, to the Council and to the Member States
markers’), without excluding the use of more precise methodolo
through the relevant committee referred to in Article 16.
gies where these are available, integrated into the existing meth
Specific evaluations may be discussed in that committee at the
odology for performance management of Union programmes,
request of Member States. The results shall feed back into
to quantify the expenditure related to climate action and biodi
programme design and resource allocation.
versity at the level of the action programmes and the individual
and special measures referred to in Article 2(1), and recorded
3.
The Commission shall, to an appropriate extent, associate
within evaluations and the annual report.
all relevant stakeholders in the evaluation phase of the Union's
assistance provided under this Regulation, and may, where
appropriate, seek to undertake joint evaluations with the
Article 15
Member States and development partners.
Involvement of stakeholders of beneficiary countries
4.
The report mentioned in Article 13 shall reflect the main
lessons learnt and the follow-up to the recommendations of the
The Commission shall, whenever possible and appropriate,
evaluations carried out in previous years.
ensure that, in the implementation process, relevant stakeholders
of beneficiary countries, including civil society organisations and
local authorities, are or have been duly consulted and have
TITLE IV
timely access to relevant information allowing them to play a
meaningful role in that process.
OTHER COMMON PROVISIONS
TITLE V
Article 13
FINAL PROVISIONS
Annual report
Article 16
1.
The Commission shall examine the progress made in
implementing the measures of the Union's external financial
Committee procedure
assistance and, from 2015 onwards, shall submit to the Euro
pean Parliament and to the Council an annual report on the
1.
The Commission shall be assisted by the committees
achievement of the objectives of each Regulation by means of
established by the Instruments. Those committees shall
indicators, measuring the results delivered and the efficiency of
be committees within the meaning of Regulation (EU)
the relevant Instrument. That report shall also be submitted to
No 182/2011.
the European Economic and Social Committee and to the
Committee of the Regions.
2.
Where reference is made to this paragraph, Article 4 of
Regulation (EU) No 182/2011 shall apply.
2.
The annual report shall contain information relating to
the previous year on the measures financed, the results of moni
Where the opinion of the committee is to be obtained by a
toring and evaluation exercises, the involvement of the relevant
written procedure, the procedure shall be terminated without
partners, and the implementation of budgetary commitments
result when, within the time limit for delivery of the opinion,
and of payment appropriations broken down by country, region
the chair of the committee so decides or a simple majority of
and cooperation sector. It shall assess the results of the Union's
committee members so requests.
financial assistance using, as far as possible, specific and measur
able indicators of its role in meeting the objectives of the Instru
3.
Where reference is made to this paragraph, Article 5 of
ments. In the case of development cooperation, the report shall
Regulation (EU) No 182/2011 shall apply.
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Where the opinion of the committee is to be obtained by a
The report shall be undertaken for the specific purpose of
written procedure, the procedure shall be terminated without
improving the implementation of the Union's assistance. It shall
result when, within the time limit for delivery of the opinion,
inform decisions on the renewal, modification or suspension of
the chair of the committee so decides or a simple majority of
the types of actions implemented under the Instruments.
committee members so requests.
The report shall also contain consolidated information from
4.
Where reference is made to this paragraph, Article 8 of
relevant annual reports on all funding governed by this Regu
Regulation (EU) No 182/2011, in conjunction with Article 5
lation, including external assigned revenues and contributions to
thereof, shall apply.
trust funds offering a breakdown of spending by beneficiary
country, use of financial instruments, commitments and
The adopted decision shall remain in force for the duration of
payments.
the adopted or modified document, action programme or
A final evaluation report on the period from 2014 to2020 shall
measure.
be established by the Commission within the interim review of
5.
An observer from the EIB shall take part in the commit
the next financial period.
tee's proceedings with regard to questions concerning the EIB.
2.
The mid-term review report referred to in the first sub
paragraph of paragraph 1 shall be submitted to the European
Article 17
Parliament and to the Council, and shall be accompanied, if
appropriate, by legislative proposals introducing the necessary
Mid-term review and evaluation of the Instruments
modifications to the Instruments and to this Regulation.
1.
No later than 31 December 2017, a mid-term review
3.
The values of the indicators on 1 January 2014 shall be
report shall be submitted by the Commission on the implemen
used as a basis for assessing the extent to which the objectives
tation of each of the Instruments and of this Regulation. It shall
have been achieved.
cover the period from 1 January 2014 to 30 June 2017 and
4.
Partner countries shall be required by the Commission to
shall focus on the achievement of the objectives of each Instru
provide all the data and information necessary, in line with the
ment by means of indicators measuring the results delivered
international commitments on aid effectiveness, to permit the
and the efficiency of the Instruments.
monitoring and evaluation of the measures concerned.
With a view to achieving the objectives of each Instrument, that
5.
The longer-term outcomes and impacts and the sustain
report shall in addition address, the added value of each Instru
ability of effects of the Instruments shall be evaluated in accord
ment, the scope for simplification, internal and external coher
ance with the monitoring, evaluation and reporting rules and
ence, including complementarity and synergies between the
procedures applicable at that time.
Instruments, the continued relevance of all objectives, and the
contribution of the measures to a consistent Union external
Article 18
action and, where relevant, to the Union priorities for smart,
sustainable and inclusive growth. It shall take into account any
Entry into force
findings and conclusions concerning the long-term impact of
This Regulation shall enter into force on the day following that
the Instruments. It shall also contain information about the
of its publication in the
Official Journal of the European Union.
leverage effect achieved by the funds of each financial instru
ment.
It shall apply from 1 January 2014 until 31 December 2020.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Strasbourg, 11 March 2014.
For the European Parliament
For the Council
The President
The President
M. SCHULZ
D. KOURKOULAS
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Declaration of the European Commission on the use of implementing acts for laying down provi
sions for the implementation of certain rules in Regulation No 232/2014 of the European Parlia
ment and of the Council of 11 March 2014 establishing a European Neighbourhood Instrument and in 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)
The European Commission considers that the rules for implementing cross-border cooperation programmes
as set out in Regulation (EU) No 236/2014 of the European Parliament and of the Council of 11 March
2014 laying down common rules and procedures for the implementation of the Union's instruments for
financing external action and other specific, more detailed implementing rules in Regulation (EU)
No. 232/2014 of the European Parliament and of the Council of 11 March 2014 establishing a European
Neighbourhood Instrument and in 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), aim at supple
menting the basic act and should therefore be delegated acts to be adopted on the basis of Article 290
TFEU. The European Commission will not oppose the adoption of the text as agreed by the co-legislators.
Nevertheless, the European Commission recalls that the question of delimitation between Articles 290
and 291 TFEU is currently under examination by the Court of Justice of the European Union in the
‘biocides’ case.
European Commission declaration concerning ‘reflows’
In line with the obligations set out in Article 21(5) of the 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, the European
Commission will include in the draft budget a line accomodating internal assigned revenues and wherever
possible, it will indicate the amount of such revenue.
The budgetary authority will be informed about the amount of the accomulated ressources every year
during the planning process of the budget. Internal assigned revenues will be included in the draft budget
only to the extenet that their amount is certain.
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Statement by the European Parliament on the suspension of assistance granted under the financial
instruments
The European Parliament notes that Regulation (EU) No 233/2014 of the European Parliament and of the
Council of 11 March 2014 establishing a financing instrument for development cooperation for the period
2014-2020, Regulation (EU) No 232/2014 of the European Parliament and of the Council of 11 March
2014 establishing a European Neighbourhood Instrument, Regulation (EU) No 234/2014 of the European
Parliament and of the Council of 11 March 2014 establishing a Partnership Instrument for cooperation with
third countries and 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) do not contain any explicit
reference to the possibility of suspending assistance in cases where a beneficiary country fails to observe the
basic principles enunciated in the respective instrument and notably the principles of democracy, rule of law
and the respect for human rights.
The European Parliament considers that any suspension of assistance under these instruments would modify
the overall financial scheme agreed under the ordinary legislative procedure. As a co-legislator and co
branch of the budgetary authority, the European Parliament is therefore entitled to fully exercise its preroga
tives in that regard, if such a decision is to be taken.