Jaunākie dokumenti

Kopsavilkums : This briefing, requested by the Committee on Budgetary Control, assesses the efficiency and effectiveness of the Asylum, Migration and Integration Fund (AMIF) and the Border Management and Visa Instrument (BMVI) under the 2014–2020 and 2021–2027 Multiannual Financial Frameworks (MFF). Both instruments are broadly on track to achieve their objectives, demonstrating clear EU added value and flexibility. However, persistent challenges in monitoring, data quality, administrative capacity and performance measurement, together with limitations of existing indicators, make it difficult to fully assess performance across Member States. The briefing also identifies lessons for the design of the 2028–2034 MFF.

Autori : MANGINI ANNA, GHIRAN-MERVEILLE Anda-Diana, BÍLÝ RADIM

Kopsavilkums : As part of ongoing European Union (EU) efforts to create a more business-friendly and competitive environment, on 24 June 2026 the European Commission presented a proposal for a tax simplification package, including an omnibus simplifying EU rules on direct taxation. The proposed omnibus comprises a set of measures designed to streamline EU direct taxation rules and reduce administrative burdens, by revising key corporate tax directives. The legislative acts proposed for revision are the Interest and Royalties Directive, the Tax Merger Directive, Parent-Subsidiary Directive, the Anti-Tax-Avoidance Directive, the Tax Dispute Resolution Mechanisms Directive, and the Faster and Safer Relief of Excess Withholding Taxes Directive. The implementation of this legislation has led to a fragmented landscape across EU Member States, characterised by different rules and interpretations. Evidence indicates that these directives have created significant challenges for taxpayers and businesses, leading to legal uncertainty and inefficiencies, particularly for cross-border activities, which can undermine the proper functioning of the EU single market and business competitiveness. Additionally, the tax landscape has evolved significantly, both within the EU and globally, since the adoption of the directives the omnibus addresses. This evolution is particularly evident with the introduction of new regulations such as the EU's Global Minimum Tax Directive, which has created additional complexities in the existing tax framework. This implementation appraisal focuses primarily on the revision of the directives under the omnibus. It also examines implementation reports, evaluations, and other evidence assessing the application of the directives under revision. It summarises the main features of the omnibus proposal and considers the European Parliament's perspective, written questions from its Members, and the views of stakeholders, including EU institutions and advisory bodies.

Autori : AHAMAD MADATALI HANNAH NAFIZE, MONDA Mafalda

Kopsavilkums : This digest provides a collection of documents prepared by academia, think tanks, other EU institutions and bodies, as well as stakeholders, that can be useful for Members of the European Parliament’s Committee on Budgets to stay informed about the debate concerning the next Multiannual Financial Framework, starting in 2028. The document is produced on a monthly basis by the Budgetary Support Unit of DG BUDG and the European Parliamentary Research Service.

Autori : SCHWARCZ András, HOPP Balazs

Kopsavilkums : Europe at a crossroads: competitiveness, security and the investment gap. The original full study analyses the implications of the Draghi and Letta reports, the investment needs they identify, and their implications for the EU budget. It examines how the strategic orientations and quantified investment gaps set out in these two reports are reflected in the European Commission's Multiannual Financial Framework (MFF) proposal for 2028-2034 and assesses the potential contribution of EU level budgetary instruments to addressing Europe’s competitiveness, resilience and strategic autonomy challenges

Autori : PADILLA OLIVARES FRANCISCO JAVIE, POUWELS Alexandra Cynthia Jana

Ārējais autors : Laure SANSONETTI, Giulia SPINELLI, Pauline QUENIS

Kopsavilkums : This study examines the possible long‑term trajectories of the European railway system by analysing the trends, drivers, and uncertainties shaping its evolution towards 2050. It explores how emerging technological, regulatory, economic and societal developments may influence the role of rail within a sustainable, resilient, and competitive European transport system. The analysis considers a range of plausible future configurations for the sector, assessing their implications for mobility, energy use, climate objectives, territorial cohesion, and infrastructure needs. Attention is given to the potential relevance of innovative transport solutions, including hyperloop and maglev, within different development pathways, considering their technical feasibility, regulatory requirements, and system‑level impacts. The study draws on scientific and grey literature and integrates insights from relevant stakeholders to capture diverse perspectives on the future of rail. By identifying policy options, the work aims to support long-term transport planning and investment decisions at EU level. The findings are intended to inform ongoing policy discussions on the transformation of the European rail sector and its contribution to the Union's wider competitiveness, sustainability, and connectivity goals.

Ārējais autors : Brambilla, Marco; Dolente, Davide ; Führer, Karoline; Kopp, Andreas; Matheus , David ; Vu, Hien

Kopsavilkums : Digitalisation has powered the shift to a ‘services economy’, and has greatly expanded the cross-border delivery of services, enabling service providers to access markets around the world with little or no local physical presence. Services can now also be produced digitally and supplied automatically, which will expand further with artificial intelligence (AI). Automated digital services (ADSs) can be supplied from the cloud, so that there is no specific location for the place of supply.

Ārējais autors : Faith AMARO & Sol PICCIOTTO

Kopsavilkums : The taxing of the digital economy remains among the most controversial topics in international tax policy. Although there was political agreement on Pillar One achieved by the OECD/G20 Inclusive Framework in 2021, implementation of this proposal has not yet materialised and negotiations within the United Nations Framework Convention on International Tax Cooperation are expected to last until 2027. Lack of a global solution increases the pressure for action at EU level.

Ārējais autors : Apostolos THOMADAKIS

Kopsavilkums : This digest provides a collection of documents prepared by the academia, think tanks, other EU institutions and bodies, as well as stakeholders that can be useful for Members of the European Parliament’s Committee on Budgets to stay informed about the debate concerning the next Multiannual Financial Framework, starting in 2028. The document is produced monthly by the Budgetary Support Unit of DG BUDG and the European Parliamentary Research Service.

Autori : SCHWARCZ András, HOPP Balazs

Kopsavilkums : This briefing is intended to provide background information for the public hearing organised by BUDG on ‘NRPPs and lessons from the RRF delivery model: long-term EU resilience and social cohesion in the context of demographic challenges’. The structure of the briefing mirrors the three distinct thematic panels of the hearing: conditionalities and the Recovery and Resilience Facility (RRF): lessons for the NRPP delivery model; flexibility versus predictability: how to guarantee long-term investments with the new flexibility; demographic challenges as an example of the need for predictability.

Autori : HAASE Diana, MUNARI Ludovica

Kopsavilkums : This digest provides a collection of documents prepared by academia, think tanks, other EU institutions and bodies, as well as stakeholders, that can be useful for Members of the European Parliament’s Committee on Budgets to stay informed about the debate concerning the next Multiannual Financial Framework, starting in 2028. The document is produced on a monthly basis by the Budgetary Support Unit of DG BUDG and the European Parliamentary Research Service.

Autori : SCHWARCZ András

Autori : SANDERSKI ANDRZEJ, SERPIERI Margherita

Kopsavilkums : This study was provided by the Budgetary Support Unit at the request of the Committee on Budgets with the aim of examining the investment needs identified in the Draghi and Letta reports and their implications for the EU budget. It examines how the strategic orientations and quantified investment gaps set out in these two reports are reflected in the European Commission’s proposals for the 2028-2034 Multiannual Financial Framework (MFF) and assesses the potential contribution of EU budgetary instruments in addressing Europe’s competitiveness, resilience and strategic autonomy challenges.

Autori : PADILLA OLIVARES FRANCISCO JAVIE, POUWELS Alexandra Cynthia Jana

Ārējais autors : Laure SANSONETTI, Giulia SPINELLI, Pauline QUENIS

Kopsavilkums : This briefing examines financing options for Ukraine’s post-war recovery and reconstruction through the Multiannual Financial Framework (MFF) for 2028-2034 and from other sources.

Ārējais autors : Dmytro BOYARCHUK Marek DABROWSKI

Autori : SERPIERI Margherita

Kopsavilkums : To support the CONT Committee’s work with evidence-based insights, the original full study of this summary assesses the extent to which institutional design, management and control structures, and administrative capacity shape the implementation and effectiveness of European Regional Development Fund programmes. It traces the evolution of these arrangements from 2000 to 2027 in the most recently acceded Member States.

Autori : HAASE Diana

Ārējais autors : Alessandro VALENZA, Cristina NEACSU, Rebeca NISTOR, Lorenza ODOARDI, Emma Giovanna MARCHETTI

Kopsavilkums : This study assesses the adequacy of the post-2027 MFF proposals in providing support for dealing with natural disasters. It examines measures related to prevention and preparedness before disasters occur, as well as immediate responses and recovery support afterwards. Based on this analysis, it formulates policy recommendations on how the proposals could be improved. This study was provided by the Budgetary Support Unit at the request of the Committee on Budgets (BUDG).

Ārējais autors : Iain BEGG, Eulalia RUBIO, Andreas EISL, Cinzia ALCIDI

Kopsavilkums : This digest provides a collection of documents prepared by the academia, think tanks, other EU institutions and bodies, as well as stakeholders that can be useful for Members of the European Parliament’s Committee on Budgets to stay informed about the debate concerning the next Multiannual Financial Framework, starting in 2028. The document is produced monthly by the Budgetary Support Unit of DG BUDG and the European Parliamentary Research Service.

Autori : SCHWARCZ András, HOPP Balazs

Kopsavilkums : This study assesses the adequacy of the post-2027 MFF proposals in providing support for dealing with natural disasters. It examines measures related to prevention and preparedness before disasters occur, as well as immediate responses and recovery support afterwards. Based on this analysis, it formulates policy recommendations on how the proposals could be improved.

Ārējais autors : Iain BEGG, Professorial Research Fellow, London School of Economics and CEPS, Brussels Eulalia RUBIO, Associate Senior Research Fellow, CEPS, Brussels Andreas EISL, Senior Research Fellow, Jacques Delors Institute, Paris Cinzia ALCIDI, Senior Research Fellow, CEPS, Brussels Eulalia RUBIO, Associate Senior Research Fellow, CEPS, Brussels Andreas EISL, Senior Research Fellow, Jacques Delors Institute, Paris Cinzia ALCIDI, Senior Research Fellow, CEPS, Brussels

Kopsavilkums : The objective of this briefing is to provide a comprehensive and up-to-date overview of EU financial support to Ukraine, in light of the ongoing debate on the need for continued financial assistance in the short and medium term. It assesses Ukraine’s short- and medium-term financing needs, provides an overview of the past, current and planned EU instruments and funding volumes. It takes stock of the position and future liabilities of the EU budget due to the aid provided. It also provides an overview of the state of play regarding frozen Russian assets and their potential use, including budgetary and legal considerations.

Autori : SCHWARCZ András, LINDER JULIA SOFIA VIOLA MARGARETA, FIORELLO Fabio

Kopsavilkums : This study maps EU allocations and instruments supporting natural disaster prevention, preparedness, response and recovery under the 2021–2027 Multiannual Financial Framework (MFF) and compares them with the European Commission’s proposals for the 2028–2034 MFF. It highlights key structural and budgetary differences, including changes affecting climate and biodiversity mainstreaming, and identifies limits to comparability. The study provides Members of the European Parliament with a clear analytical basis for scrutiny of the post-2027 EU budget.

Ārējais autors : James RAMPTON, Christine STEDTNITZ, Luca MARCOLIN

Kopsavilkums : To support the CONT Committee’s work with evidence-based insights, this study assesses the extent to which institutional design, management and control structures, and administrative capacity shape the implementation and effectiveness of European Regional Development Fund programmes. It traces the evolution of these arrangements from 2000 to 2027 in the most recently acceded Member States.

Autori : HAASE Diana, MILICEVIC Vera

Ārējais autors : Alessandro VALENZA, Cristina NEACSU, Rebeca NISTOR, Lorenza ODOARDI, Emma Giovanna MARCHETTI,

Kopsavilkums : This study maps EU allocations and instruments supporting natural disaster prevention, preparedness, response and recovery under the 2021–2027 Multiannual Financial Framework (MFF) and compares them with the European Commission’s proposals for the 2028–2034 MFF. It highlights key structural and budgetary differences, including changes affecting climate and biodiversity mainstreaming, and identifies limits to comparability. The study provides Members of the European Parliament with a clear analytical basis for scrutiny of the post-2027 EU budget.

Ārējais autors : James RAMPTON, Luca MARCOLIN,Christine STEDTNITZ

Autori : SANDERSKI ANDRZEJ, CROSSFIELD CLARE BABETTE, SERPIERI Margherita

Kopsavilkums : This digest provides a collection of documents prepared by academia, think tanks, other EU institutions and bodies, as well as stakeholders, that can be useful for Members of the European Parliament’s Committee on Budgets to stay informed about the debate concerning the next Multiannual Financial Framework, starting in 2028. The document is produced on a monthly basis by the Budgetary Support Unit of DG BUDG and the European Parliamentary Research Service.

Autori : SCHWARCZ András, HOPP Balazs

Kopsavilkums : This digest provides a collection of documents prepared by academia, think tanks, other EU institutions and bodies, as well as stakeholders that could be useful for Members of the European Parliament's Committee on Budgets to stay informed about the debate concerning the next Multiannual Financial Framework, starting in 2028. The document is produced monthly by the Budgetary Support Unit in the Directorate-General for Budgetary Affairs (DG BUDG) and the Members' Research Service in the European Parliamentary Research Service (EPRS).

Autori : SCHWARCZ András, HOPP Balazs

Autori : SANDERSKI ANDRZEJ, SERPIERI Margherita

Kopsavilkums : The European Commission drew up seven impact assessments (IAs) in support of 18 programme proposals for the 2028-2034 multiannual financial framework (MFF) and the proposed regulation on a horizontal performance framework. The broad scope of these IAs does not allow individual programme proposals to be assessed in any detail – as is particularly salient in the case of the IA on the national and regional partnership plans, covering nine legislative proposals. All IAs acknowledge a deviation from the scope and depth of a standard IA as defined by the Better Regulation Guidelines (BRG). This is justified with Tool #9 of the BR Toolbox, which indicates the specificity of the MFF, but does not define how related IAs should be carried out. As a result, the application of the better regulation principles varies widely across the MFF IAs. They are similar insofar as the Commission chose for all of them a mostly horizontal rather than policy-specific approach and did not include any budgetary considerations and scenarios. These choices affect the quality of key sections of the IAs considerably, albeit to varying extents. The problem definition often lacks specificity and substantiation. Similarly, the IAs' objectives remain largely unspecific, which, in turn, affects the IAs' monitoring and evaluation provisions and risks hampering the future measuring of the objectives' achievement. The description of policy options is in most cases short and vague, which weakens the impact analysis. The depth to which economic, social and environmental impacts are assessed varies across the sampled IAs. The analysis remains predominantly qualitative, with quantification largely lacking. All seven MFF initiatives are deemed relevant for small and medium-sized enterprises (SME) and are thus listed in the 'SME filter'. The IAs state that they place great emphasis on simplification and burden reduction. None of them is accompanied by a subsidiarity grid, and they discuss subsidiarity, European added value and proportionality rather briefly. While the IAs differ considerably in terms of quality and transparency when it comes to their evidence base and methodology, all of them acknowledge certain limitations and a lack of data (notably quantitative data). Consultation activities were largely limited to open public consultations. The Regulatory Scrutiny Board (RSB) found significant shortcomings in all seven draft IAs, prompting it, exceptionally, to issue opinions without qualification. The persisting flaws in the final IAs suggest that the RSB recommendations have at best been partially addressed. Altogether, the limited quality of the MFF IAs appears to reflect a missed opportunity to provide policymakers with high-quality and transparent evidence for one of the most important policy packages to be negotiated in the coming months and years.

Autori : ANGLMAYER Irmgard, KRAMER Esther

Kopsavilkums : This briefing examines whether the Commission’s 16 July 2025 MFF package can credibly support social mainstreaming in the EU budget and a results-oriented approach aligned with the European Pillar of Social Rights (EPSR). It benchmarks the proposal against recent BUDG and CONT studies and briefings and flags gaps relevant for parliamentary oversight and legislative scrutiny. It argues that the proposed tracking logic conflates tagged spending and narrow delivery metrics with “results on the ground.” To better capture service outcomes and distributional and quality effects, it proposes adding an AAAQ layer (Availability, Accessibility, Acceptability, Quality). The briefing ends by identifying priority questions for a targeted follow-up study ahead of forthcoming legislative work.

Autori : PADILLA OLIVARES FRANCISCO JAVIE, LIVIANO D'ARCANGELO MARIA CHIARA

Kopsavilkums : The Commission’s proposed Performance Regulation for the 2028–2034 MFF would replace the current fragmented system (thousands of programme indicators and multiple portals) with a single horizontal framework for expenditure tracking and performance reporting. The briefing argues this is politically consequential because standardisation defines what “counts” as EU budget performance. It may improve comparability and oversight, but risks forcing comparability across very different areas, favouring outputs over results and impacts, and potentially weakening parliamentary control since key parameters are set in annexes amendable by delegated acts or are left to the Commission's discretion such as the DNSH principle. It also flags methodological sensitivity in the 35% climate target, limited ambition in gender tracking, and the limits of a new social tracking approach that is output-oriented.

Autori : PADILLA OLIVARES Francisco Javier, JAMES Eleanor Remo, POUWELS Alexandra Cynthia Jana

Kopsavilkums : In order to provide an overview of the debate on own resources in the context of the forthcoming negotiations on the Multiannual Financial Framework (MFF) 2028-2034, this mapping exercise aims to capture the EU’s overall revenue landscape. It covers existing EU own resources, proposed new own resources put forward by the European Commission as part of the MFF 2028–2034 package, own resources provided for in the 2020 Interinstitutional Agreement, as well as alternative new resources outlined in European Parliament reports and referenced in recent public debates.

Autori : SCHWARCZ András, GHIRAN-MERVEILLE Anda-Diana

Kopsavilkums : The briefing analyses the Commission’s proposed National and Regional Partnership Plans (NRPPs) as a “hybrid” between Cohesion Policy shared management and the RRF’s performance-based disbursement (milestones and targets). It finds the model a workable template in principle, but one that requires redesign to ensure fair and comparable assessments and scrutiny, meaningful stakeholder participation, and monitoring that supports learning without excessive administrative burden. While verifiability is strengthened (clearer criteria, ex-ante payout values, recovery rules, monitoring committees), gaps remain, including vague links to EU Country Specifc Recommendations, weaknesses in the “regional test”, and an output-heavy indicator set that is ill-suited for real-time, effect-oriented monitoring of the EU long-term budget.

Autori : PADILLA OLIVARES FRANCISCO JAVIE

Ārējais autors : Jonathan Zeitlin & David Bokhorst

Kopsavilkums : The briefing argues that the RRF’s broad legal framework, confidentiality, and “financing not linked to costs” gave the Commission and Member States wide discretion, allowing large sums to fund national projects with limited EU-level relevance and weak scrutiny. It stresses that reforms are especially hard to measure, so disbursements often hinge on procedural milestones rather than substantive performance. On this basis, it criticises the Commission’s MFF package for importing the model without clearly defining EU priorities or setting operational requirements that constrain discretion. The core fix is legislative: tighten priority-setting, reconsider the centrality of national plans, and reduce built-in information asymmetries, rather than relying on ex post oversight alone.

Autori : PADILLA OLIVARES FRANCISCO JAVIE

Ārējais autors : Leino-Sandberg

Autori : SANDERSKI ANDRZEJ, SERPIERI Margherita

Kopsavilkums : This digest provides a collection of documents prepared by academia, think tanks, other EU institutions and bodies, as well as stakeholders, that can be useful for Members of the European Parliament’s Committee on Budgets to stay informed about the debate concerning the next Multiannual Financial Framework, starting in 2028. The document is produced on a monthly basis by the Budgetary Support Unit of DG BUDG and the European Parliamentary Research Service.

Autori : SCHWARCZ András, HOPP Balazs

Autori : SANDERSKI ANDRZEJ, SERPIERI Margherita

Kopsavilkums : This briefing provides an overview of the EU’s climate and biodiversity mainstreaming architecture in the 2021-2027 MFF, providing information for Members in the context of the 2024 Commission discharge procedure. It discusses the EU’s climate and biodiversity spending targets and provides an update on progress, explaining the methodologies developed by the Commission to track spending towards these goals and assessing their strengths and weaknesses. The briefing places a specific focus on the state of play of climate and biodiversity mainstreaming in 2024, presenting spending on climate and biodiversity objectives by programme and zooming in on the RRF, CAP, cohesion funds and NDICI-Global Europe in particular.

Autori : JAMES Eleanor Remo

Kopsavilkums : This digest provides a collection of documents prepared by academia, think tanks, other EU institutions and bodies, as well as stakeholders that could be useful for Members of the European Parliament’s Committee on Budgets to stay informed about the debate concerning the next Multiannual Financial Framework, due to start in 2028. It is one in a series produced monthly by the Budgetary Support Unit in the Directorate-General for Budgetary Affairs (DG BUDG) and the Members' Research Service in the European Parliamentary Research Service (EPRS).

Autori : SCHWARCZ András, HOPP Balazs

Kopsavilkums : The main objective of European Union regulation of drug precursors is to strike a balance between preserving the legitimate interests of businesses that commercialise chemical substances for licit economic activities, and the need for controls to prevent their diversion to illicit narcotic drugs production. However, measures to control the trade in drug precursors only partially prevent their illicit use. Despite reforms to apply controls to new substances more rapidly, criminal networks have demonstrated their ability to circumvent the rules by using unscheduled (see below) and ever-emerging substances to further produce narcotic drugs and psychoactive substances. They also seize opportunities provided by new global trade modus operandi via postal or online platforms. The inclusion of substances submitted to strict control on a list is no longer sufficient; drug precursor regulations have become only one of the tools available to prevent, reduce and eventually end their misuse. The need to revise the drug precursors regulations as envisaged in the European Commission's 2025 work programme is not put into question; however, the revision needs to be understood and conceived within the broader policy framework on the fight against drugs trafficking and be supported by operational measures, such as innovative technologies to detect drug precursors within the EU and across its borders. The Commission is expected to publish the new proposal on 3 December 2025.

Autori : HUEMER MARIE-ASTRID

Kopsavilkums : On 21 October 2025, the European Commission under Ursula von der Leyen's second mandate adopted its work programme for 2026 (2026 CWP). In line with the Commission President's political guidelines and letter of intent and highlighting the need for full implementation of Mario Draghi's competitiveness report, the 2026 CWP places a strong emphasis on competitiveness, innovation and collective security. In parallel, the Commission commits to advancing simplification, implementation, and this year, also to strengthening enforcement. These three areas will remain key horizontal priorities for the entire Commission mandate. Just like last year's CWP, the 2026 CWP adheres to the seven headline ambitions put forward in the political guidelines. It is accompanied by a report on implementation, simplification and enforcement, the first of its kind. This new annual report is set to replace the annual burden survey. Annex I of the 2026 CWP puts forward 70 major new legislative and non-legislative initiatives, 44 % of which fall under the competitiveness headline ambition. (Up to) 48 of the new initiatives are legislative, including three sector-specific omnibus packages (on energy product legislation, taxation and citizens). Of the forthcoming legislative initiatives, 67 % are likely revisions of existing legislation, while more than half have a strong simplification dimension. Unlike previous CWPs, the 2026 CWP does not indicate whether a legislative initiative will be accompanied by an impact assessment; this lack of transparency runs counter to the spirit of the Interinstitutional Agreement on Better Law-Making. Information on the Commission's 'Have your say' portal shows that, at the time of writing, two thirds of the up to 48 legislative initiatives were expected to be accompanied by an impact assessment (though the final number may be higher). The annual evaluation plan presented in Annex II of the CWP, comprising 20 evaluations, does not appear exhaustive. Finally, the communication on Better Regulation, expected in Q2 2026, may entail a revision of the Better Regulation Guidelines, the first since 2021.

Autori : ANGLMAYER Irmgard, DALLI HUBERT, IOANNIDES Isabelle

Kopsavilkums : This study shows how parliaments in the EU-27 Member States, as well as Canada, Norway, Switzerland, the United Kingdom and the United States, exercise the budgetary control function. While the principles underpinning budgetary control are consistent, practices and cultures differ considerably.

Ārējais autors : Georgios BARZOUKAS, Giulia SPINELLI, Caroline FITZSIMONS, Julia RZEPECKA and Filip BADZIŃSKI

Kopsavilkums : These country fiches show how parliaments in the EU-27 Member States as well as Canada, Norway, Switzerland, the United Kingdom and the United States, exercise the budgetary control function, as well as the structure and timeline of budgetary control in those parliaments.

Ārējais autors : Georgios BARZOUKAS, Giulia SPINELLI, Caroline FITZSIMONS, Julia RZEPECKA and Filip BADZIŃSKI

Kopsavilkums : This note describes the treaty provisions and appointment procedure for ECA members at EU level. In addition, it provides information on the national nomination procedure for the ECA member in Germany and the country’s candidate.

Autori : MILICEVIC Vera

Kopsavilkums : The study explores how final recipients and beneficiaries of EU funds in Hungary have been affected by measures imposed under the Conditionality Regulation. Drawing lessons from the Hungarian experience, it analyses the notion of ‘smart conditionality’ and examines the possible avenues to implement it in practice.

Autori : HAASE Diana, POUWELS Alexandra Cynthia Jana

Ārējais autors : Eulalia RUBIO and Cinzia ALCIDI

Kopsavilkums : This digest provides a collection of documents prepared by the academia, think tanks, other EU institutions and bodies, as well as stakeholders that can be useful for Members of the European Parliament’s Committee on Budgets to stay informed about the debate concerning the next Multiannual Financial Framework, starting in 2028. The document is produced monthly by the Budgetary Support Unit of DG BUDG and the European.

Autori : SCHWARCZ András, HOPP Balazs

Kopsavilkums : This note describes the treaty provisions and appointment procedure for ECA members at EU level. In addition, it provides information on the national nomination procedure for the ECA member in Greece and the country’s candidate.

Autori : MILICEVIC Vera

Kopsavilkums : This note describes the treaty provisions and appointment procedure for ECA members at EU level. In addition, it provides information on the national nomination procedure for the ECA member in France and the country’s candidate.

Autori : GHIRAN-MERVEILLE Anda-Diana

Kopsavilkums : This study examines the impact of Conditionality Regulation measures on final recipients and beneficiaries of EU funds in Hungary and draws lessons from this experience. It explores the concept of ‘smart conditionality’ and potential avenues to implement it, including possible changes to the legislative framework governing implementation of the EU budget.

Autori : POUWELS Alexandra Cynthia Jana

Ārējais autors : Eulalia Rubio, Cinzia Alcidi

Kopsavilkums : The CONT Committee organised a conference to mark the 50th anniversary of the Budgetary Treaty of Brussels. The event, held on 24 September 2025, reflected on the history and evolution of the Treaty, highlighting key developments over the past 50 years (1975-2025). It also examined the future challenges of parliamentary scrutiny and budgetary control.

Kopsavilkums : This digest provides a collection of documents prepared by academia, think tanks, other EU institutions and bodies, as well as stakeholders that could be useful for Members of the European Parliament’s Committee on Budgets to stay informed about the debate concerning the next Multiannual Financial Framework, due to start in 2028. It is one in a series produced monthly by the Budgetary Support Unit in the Directorate-General for Budgetary Affairs (DG BUDG) and the Members' Research Service in the European Parliamentary Research Service (EPRS).

Autori : SCHWARCZ András, HOPP Balazs

Autori : SANDERSKI ANDRZEJ, SERPIERI Margherita

Kopsavilkums : The briefing presents the events of 1998–1999, which resulted in the EP’s refusal to grant discharge for the 1996 budget and the resignation of the Santer Commission. It outlines the critical findings of the ECA on the Commission’s financial management and it demonstrates the EP’s ability to hold the Commission accountable, shape internal reforms, and revise its own Rules of Procedure on discharge.

Ārējais autors : Giacomo BENEDETTO

Kopsavilkums : This briefing focuses on EU budgetary control and examines issues that have remained unchanged over the past half-century, considering that the governance, dynamics, and underlying values of EU finances have evolved significantly. This briefing casts a spotlight on two paragraphs of the Brussels Treaty concerning the European Court of Auditors (ECA): the independence and accountability of the ECA, on the one hand; and the nature of the involvement of the Supreme Audit Institutions, on the other.

Ārējais autors : Maria-Luisa SANCHEZ BARRUECO

Kopsavilkums : The briefing elaborates on budgetary control and performance-based instruments (PBI). Budgetary control of PBI is proving to be more challenging than traditional cost-based controls because a higher proportion of EU expenditure will be on the basis of financing not linked to costs. Use of milestones and targets, as in the Resilience and Recovery Facility (RRF), means that disbursements are triggered by achievements rather than costs incurred. Furthermore, the briefing provides recommendations to the EP on budgetary control for the next Multi-annual Financial Framework (MFF).

Ārējais autors : Iain BEGG

Kopsavilkums : This briefing reflects on the last 50 years since the Budgetary Treaty of Brussels from an audit perspective. The 1975 Budgetary Treaty of Brussels elevated external audit to a constitutional function, with its reports and opinions published publicly for the first time. The ECA’s early focus was on operational management and value for money. The briefing concludes that ensuring EU spending delivers added value remains central to strengthening citizens’ trust in the EU institutions.

Ārējais autors : Gabriele CIPRIANI

Kopsavilkums : This briefing highlights the critical role of ex-post budgetary control in enabling the European Parliament (EP) and its Budgetary Control Committee (CONT) to hold the executive accountable and improve financial accountability and parliamentary oversight.

Ārējais autors : Paul STEPHENSON

Kopsavilkums : This digest provides a collection of documents prepared by the academia, think tanks, other EU institutions and bodies, as well as stakeholders that can be useful for Members of the European Parliament’s Committee on Budgets to stay informed about the debate concerning the next Multiannual Financial Framework, starting in 2028. The document is produced monthly by the Budgetary Support Unit of DG BUDG and the European Parliamentary Research Service.

Autori : SCHWARCZ András, HOPP Balazs

Autori : SANDERSKI ANDRZEJ, SERPIERI Margherita

Kopsavilkums : The first panel explored the concept of gender budgeting and its implementation at EU level. The second panel highlighted examples of gender budgeting, offering practical insights into its application. Both panels will be followed by Q&A sessions. The workshop brought together a range of speakers, including independent experts in the field and representatives of the European Institute for Gender Equality and the European Commission, to provide a comprehensive understanding of gender budgeting.

Autori : POUWELS Alexandra Cynthia Jana, LINDER JULIA SOFIA VIOLA MARGARETA

Kopsavilkums : This note describes the treaty provisions and appointment procedure for ECA members at EU level. In addition, it provides information on the national nomination procedure for the ECA member in The Netherlands and the country’s candidate.

Autori : MILICEVIC Vera

Kopsavilkums : This note describes the treaty provisions and appointment procedure for ECA members at EU level. In addition, it provides information on the national nomination procedure for the ECA member in Luxembourg and the country’s candidate.

Autori : MILICEVIC Vera

Kopsavilkums : The Budgetary Support Unit provide in-house and external expertise to support the BUDG and CONT Committees and other parliamentary bodies in shaping legislation and exercising democratic scrutiny. This catalogue provides a list of BSU publications and workshops for CONT and BUDG committees

Kopsavilkums : The implementation timetable for cohesion policy is defined largely by its legislative framework. In order to be able to plan parliamentary work and exercise systematic scrutiny of policy implementation and of the Commission’s work, it is essential to have an overview of the timing of different steps in policy implementation in the coming years. This type of briefing was first published (and subsequently updated) in 2014 covering the 2014-2020 programming period. This version includes the policy actions of the 2021-27 period, while still indicating the last steps of the 2014-20 period. It includes a detailed (but non-exhaustive) timetable of policy actions in 2025, together with an overview of major actions for the remainder of the programming period, from 2026. Given its contribution to cohesion in the European Union, policy actions under the Recovery and Resilience Facility are now included in the calendar. Policy actions related to budgetary and budgetary control aspects are coloured green (for the year 2025).

Autori : HAASE Diana

Kopsavilkums : As a complement to the definitions set out in the first part of the Glossary, this second part offers additional analytical insights, including a brief conceptual history of the terms. It examines varied perspectives and illustrates how Performance Budgeting, Mainstreaming, and Conditionality are applied in EU policymaking. By drawing on academic literature, institutional reports, and case-based examples, it aims to support a critical reflection on the related challenges ahead of the 2028-2034 Multiannual Financial Framework.

Autori : PADILLA OLIVARES Francisco Javier, POUWELS Alexandra Cynthia Jana

Kopsavilkums : This digest provides a collection of documents prepared by academia, think tanks, other EU institutions and bodies, as well as stakeholders, that can be useful for Members of the European Parliament’s Committee on Budgets to stay informed about the debate concerning the next Multiannual Financial Framework, starting in 2028. The document is produced on a monthly basis by the Budgetary Support Unit of DG BUDG and the European Parliamentary Research Service.

Autori : SCHWARCZ András, HOPP Balazs

Kopsavilkums : The Committee on Budgetary Control (CONT) held a public hearing on 26 June 2025 to assess the impact of the EU Budget on the Member States that joined the EU since 2004. This briefing provided background information about the economic and social situation of countries that have joined the EU since 2004, as well as some lessons learned that can inform policy-makers when designing spending programmes for a newly enlarged EU in the future

Autori : HAASE Diana

Kopsavilkums : The Committee on Budgetary Control (CONT) held a public hearing on 26 June 2025 to assess the impact of the EU Budget on the Member States that joined the EU since 2004.This briefing provided background information about the governance and financial management of cohesion policy funds, and some key factors influencing programme performance at Member State level.

Ārējais autors : Alessandro Valenza, Cristina Neacsu and Ilijana Radaković (t33)

Kopsavilkums : The European Parliament is vested with powers of democratic oversight and political scrutiny vis-à-vis the European Commission. These powers of Parliament enhance the democratic legitimacy of the EU as a whole, and help increase the transparency and accountability of the Commission as the EU's executive body. This study examines Parliament's oversight and scrutiny powers over the Commission. It focuses mainly, but not exclusively, on the powers that are enshrined in specific provisions of the EU Treaties. This includes Parliament's role in the Commission's investiture, in motions of censure, parliamentary questions, committees of inquiry and special committees, and in the Commission's obligations to report, consult and inform. It also looks into Parliament's scrutiny over budgetary issues, of delegated acts, in the context of the EU legislative procedure and agenda-setting, of legal proceedings before the Court of Justice of the European Union, and of the EU's external relations. The study builds on a previous EPRS study on parliamentary scrutiny of the Commission, originally requested by the European Parliament's Committee on Constitutional Affairs (AFCO) in 2018. The data presented in this edition focus on the ninth term parliamentary term (2019 to 2024).

Autori : TENHUNEN Susanna, EISELE Katharina, AHAMAD MADATALI HANNAH NAFIZE, JANSEN Talander Hugo

Kopsavilkums : This note describes the treaty provisions and appointment procedure for ECA members at EU level. In addition, it provides information on the national nomination procedure for the ECA member in Croatia and the country’s candidate.

Autori : MILICEVIC Vera

Kopsavilkums : This glossary gives an overview of the definitions of performance, mainstreaming and conditionality. This glossary puts forward general definitions consistent with the way these concepts are used in the EU context while remaining, to the extent possible, consistent with commonly accepted notions found in grey and academic literature, as well as within international organisations such as the OECD and the UN. As a complement to these generic definitions, a forthcoming second part of this glossary will provide additional background elements based on a literature review that will provide a short history of the concepts, discuss eventual divergences in the way they are interpreted and provide illustrations on how these concepts are used in practice in EU policymaking.

Autori : PADILLA OLIVARES Francisco Javier, POUWELS Alexandra Cynthia Jana

Kopsavilkums : This study examines the implications of future enlargements for the next MFF. It reviews adjustments made to the EU budget during past enlargements and estimates the budgetary costs of the accession of all current candidate and potential candidate countries (excluding Türkiye) under three alternative scenarios which distinguish between the number of enlargement countries and the timing of enlargement. It then provides policy recommendations for adapting the next MFF to enlargement. The study was prepared at the request of the Committee on Budgets.

Ārējais autors : RUBIO et al.

Kopsavilkums : The original full study analyses the implications of a shift towards performance-based instruments for budgetary control. In the Recovery and Resilience Facility (RRF) and (to a lesser extent) Cohesion Policy, the use of Financing not Linked to Costs (FNLC) was adopted as a means of simplifying the financing of programmes funded by the EU. Instead of disbursements being based on costs, beneficiaries have to demonstrate that they have made progress towards achieving plans. For the RRF, qualitative milestones and quantitative targets are at the core of this new approach: beyond pre-financing, subsequent tranches of funding are only released once planned milestones/targets have been reached. From the perspective of budgetary control, monitoring and scrutinising performance-based instruments is more complicated than for the more traditional cost-based approach.

Ārējais autors : Iain BEGG

Kopsavilkums : The expanded use of performance-based instruments, notably as used in the Recovery and Resilience Facility, requires adaptation of budgetary control. This study examines how key changes, such as financing not linked to costs and the use of milestones and targets to trigger disbursement alter budgetary control, The study also puts forward recommendations for the CONT committee of the European Parliament to consider in influencing negotiations on the next MFF.

Ārējais autors : Iain BEGG, Alessandro LISCAI, Zsolt DARVAS, Michal KRYSTYANCZUK, Kamil SEKUT, Anna FIORE, John BACHTLER, Stefan KAH, Carlos MENDEZ, Odilia VAN DER VALK

Kopsavilkums : This study introduces Members of the European Parliament to the different estimates of the level of error affecting EU expenditure in cohesion policy. It explains how the European Commission calculates the estimated ‘risk at payment’ and ‘risk at closure’, how the European Court of Auditors calculates the ‘estimated level of error’ and how the two methodologies differ. The conclusion provides guidance on interpreting the different estimates.

Ārējais autors : James RAMPTON, Christine STEDTNITZ

Kopsavilkums : This note describes the treaty provisions and appointment procedure for ECA members at EU level. In addition, it provides information on the national nomination procedure for the ECA member in Romania and the country’s candidate.

Autori : MILICEVIC Vera

Kopsavilkums : The original full study examines performance-based budgeting (PB) and mainstreaming, two relatively novel approaches to the governance of public expenditure which have become increasingly used in EU spending programmes. The two approaches have certain common features but differ in focus. To inform debate around the next multi-annual financial framework (MFF), this study assesses how the two have functioned in practice, seeking to identify shortcomings and recommend possible remedies.

Ārējais autors : Iain BEGG

Kopsavilkums : The original full study commissioned by the European Parliament's Committee on Budgetary Control, presents an overview of the current anti-fraud architecture of the European Union, describing the composition, roles and responsibilities of the organisations involved, as well as their governance structures and forms of cooperation. The study examines the status quo, identifies potential risks and challenges related to the design and functioning of the architecture which can suggest further actions to improve its effectiveness. It places a particular focus on the role of the European Parliament in this context.

Ārējais autors : James Eager, Luca Marcolin and Laura Granito

Kopsavilkums : This study examines the implications of future enlargements for the next MFF. It reviews adjustments made to the EU budget during past enlargements and estimates the budgetary costs of the accession of all current candidate and potential candidate countries (excluding Türkiye) under three alternative scenarios which distinguish between the number of enlargement countries and the timing of enlargement. It then provides policy recommendations for adapting the next MFF to enlargement. The study was prepared at the request of the Committee on Budgets.

Ārējais autors : Eulalia RUBIO, Cinzia ALCIDI, Romy HANSUM, Tina AKHVLEDIANI, Iain BEGG, Johannes LINDLER & Benjamin COUTEAU

Kopsavilkums : Commitments made at the confirmation hearings of the Commissioners-designate 2024-2029