Annexes to COM(2021)554 - Amendment of Regulations (EU) 2018/841 as regards the scope, simplifying the compliance rules, setting out the targets of the Member States for 2030 and committing to the collective achievement of climate neutrality by 2035 in the land use, forestry and agriculture sector, and (EU) 2018/1999 as regards improvement in monitoring, reporting, tracking of progress and review - Main contents
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| dossier | COM(2021)554 - Amendment of Regulations (EU) 2018/841 as regards the scope, simplifying the compliance rules, setting out the targets of ... |
|---|---|
| document | COM(2021)554  |
| date | April 19, 2023 |
EUR million (to three decimal places)
| 2023 | 2024 | 2025 | 2026 | 2027 | TOTAL | |||
| DG: CLIMA | ||||||||
| Ÿ Human resources | 0,608 | 0,608 | 0,760 | 0,760 | 0,912 | 3,648 | ||
| Ÿ Other administrative expenditure | 0,055 | 0,107 | 0,107 | - | - | 0,269 | ||
| TOTAL DG CLIMA | Appropriations | 0,663 | 0,715 | 0,867 | 0,760 | 0,912 | 3,917 | |
| TOTAL appropriations under HEADING 7 of the multiannual financial framework | (Total commitments =Total payments) | 0,663 | 0,715 | 0,867 | 0,760 | 0,912 | 3,917 | |
| 2023 | 2024 | 2025 | 2026 | 2027 | TOTAL | |||
| TOTAL appropriations under HEADINGS 1 to 7 of the multiannual financial framework | Commitments | 1,663 | 1,715 | 4,059 | 0,802 | 2,979 | 11,218 | |
| Payments | 0,663 | 1,115 | 2,059 | 2,602 | 2,779 | 9,218 |
3.2.2.Estimated output funded with operational appropriations
Commitment appropriations in EUR million (to three decimal places)
| Indicate objectives and outputs ⇩ | Year 2023 | Year 2024 | Year 2025 | Year 2026 | Year 2027 | TOTAL | ||||||||||||
| OUTPUTS | ||||||||||||||||||
| Type 60 | Average cost | No | Cost | No | Cost | No | Cost | No | Cost | No | Cost | No | Cost | No | Cost | Total No | Total cost | |
| SPECIFIC OBJECTIVE No 1 61 … | ||||||||||||||||||
| - Registry updating and operation | 0,000 | 0,000 | 0,192 | 0,042 | 0,067 | 0,301 | ||||||||||||
| - Studies setting | 0,300 | 0,300 | 0,300 | 0,900 | ||||||||||||||
| Subtotal for specific objective No 1 | 1,201 | |||||||||||||||||
| SPECIFIC OBJECTIVE No 2 ... | ||||||||||||||||||
| - Fair implementation | 0,300 | 0,300 | 2,300 | 2,000 | 4,900 | |||||||||||||
| Subtotal for specific objective No 2 | ||||||||||||||||||
| SPECIFIC OBJECTIVE No 3 ... | ||||||||||||||||||
| - Simplification | 0,400 | 0,400 | 0,400 | 1,200 | ||||||||||||||
| Subtotal for specific objective No 3 | ||||||||||||||||||
| TOTALS | 1,000 | 1,000 | 3,192 | 0,042 | 2,067 | 7,301 |
3.2.3.Summary of estimated impact on administrative appropriations
–◻ The proposal/initiative does not require the use of appropriations of an administrative nature
–✓ The proposal/initiative requires the use of appropriations of an administrative nature, as explained below:
EUR million (to three decimal places)
| 2023 | 2024 | 2025 | 2026 | 2027 | TOTAL | |
| HEADING 7 of the multiannual financial framework | ||||||
| Human resources | 0,608 | 0,608 | 0,760 | 0,760 | 0,912 | 3,648 |
| Other administrative expenditure | 0,055 | 0,107 | 0,107 | - | - | 0,269 |
| Subtotal HEADING 7 of the multiannual financial framework | 0,663 | 0,715 | 0,867 | 0,760 | 0,912 | 3,917 |
| Outside HEADING 7[1] of the multiannual financial framework | ||||||
| Human resources | - | - | - | - | - | - |
| Other expenditure of an administrative nature | - | - | 0,192 | 0,042 | 0,067 | 0,301 |
| Subtotal outside HEADING 7 of the multiannual financial framework | - | - | 0,192 | 0,042 | 0,067 | 0,301 |
| TOTAL | 0,663 | 0,715 | 1,059 | 0,802 | 0,979 | 4,218 |
The appropriations required for human resources and other expenditure of an administrative nature will be met by appropriations from the DG that are already assigned to management of the action and/or have been redeployed within the DG, together if necessary with any additional allocation which may be granted to the managing DG under the annual allocation procedure and in the light of budgetary constraints.
3.2.3.1.Estimated requirements of human resources
–◻ The proposal/initiative does not require the use of human resources.
–✓ The proposal/initiative requires the use of human resources, as explained below:
Estimate to be expressed in full time equivalent units
| 2023 | 2024 | 2025 | 2026 | 2027 | ||
| Ÿ Establishment plan posts (officials and temporary staff) | ||||||
| 20 01 02 01 (Headquarters and Commission’s Representation Offices) | 4 | 4 | 5 | 5 | 6 | |
| 20 01 02 03 (Delegations) | ||||||
| 01 01 01 01 (Indirect research) | ||||||
| 01 01 01 11 (Direct research) | ||||||
| Other budget lines (specify) | ||||||
| Ÿ External staff (in Full Time Equivalent unit: FTE)[1] | ||||||
| 20 02 01 (AC, END, INT from the ‘global envelope’) | ||||||
| 20 02 03 (AC, AL, END, INT and JPD in the delegations) | ||||||
| XX 01 xx yy zz [2] | - at Headquarters | |||||
| - in Delegations | ||||||
| 01 01 01 02 (AC, END, INT - Indirect research) | ||||||
| 01 01 01 12 (AC, END, INT - Direct research) | ||||||
| Other budget lines (specify) | ||||||
| TOTAL | 4 | 4 | 5 | 5 | 6 |
The human resources required will be met by staff from the DG who are already assigned to management of the action and/or have been redeployed within the DG, together if necessary with any additional allocation which may be granted to the managing DG under the annual allocation procedure and in the light of budgetary constraints.
Description of tasks to be carried out:
| Officials and temporary staff | Additional HR resources are required for: - Legal drafting and approval of amendments of secondary legislation setting out detailed implementing rules on auctioning; Union Registry; monitoring and reporting; verification of reports; - Implementation tasks related to the land sector extension to include agriculture non-CO2 emissions; - Monitoring the upgraded and enhanced implementation of monitoring, reporting and verification (MRV) obligations; supervision of work by EEA - Business Analysis for IT adaptations and subsequent operation thereafter of the new elements in the Union Registry. Business Intelligence and Reporting obligations. Customer Relationship Management and coordination of new Service Desk resources. |
| External staff |
3.2.4.Compatibility with the current multiannual financial framework
The proposal/initiative:
–✓ can be fully financed through redeployment within the relevant heading of the Multiannual Financial Framework (MFF).
that the expenditure will be incurred within the LIFE envelope
–◻ requires use of the unallocated margin under the relevant heading of the MFF and/or use of the special instruments as defined in the MFF Regulation.
Explain what is required, specifying the headings and budget lines concerned, the corresponding amounts, and the instruments proposed to be used.
–◻ requires a revision of the MFF.
Explain what is required, specifying the headings and budget lines concerned and the corresponding amounts.
3.2.5.Third-party contributions
The proposal/initiative:
–✓ does not provide for co-financing by third parties
–◻ provides for the co-financing by third parties estimated below:
Appropriations in EUR million (to three decimal places)
| 2023 | 2024 | 2025 | 2026 | 2027 | Total | |
| Specify the co-financing body | ||||||
| TOTAL appropriations co-financed |
3.3.Estimated impact on revenue
–✓ The proposal/initiative has no financial impact on revenue.
–◻ The proposal/initiative has the following financial impact:
–◻ on own resources
–◻ on other revenue
–please indicate, if the revenue is assigned to expenditure lines ◻
EUR million (to three decimal places)
| Budget revenue line: | Appropriations available for the current financial year | Impact of the proposal/initiative 62 | ||||||
| Year 2023 | Year 2024 | Year 2025 | Year 2026 | Enter as many years as necessary to show the duration of the impact (see point 1.6) | ||||
| Article …………. |
For assigned revenue, specify the budget expenditure line(s) affected.
Other remarks (e.g. method/formula used for calculating the impact on revenue or any other information).
LEGISLATIVE FINANCIAL STATEMENT 'AGENCIES'
Contents
1. FRAMEWORK OF THE PROPOSAL/INITIATIVE
1.1.Title of the proposal/initiative
1.2.Policy area(s) concerned
1.3.The proposal relates to
1.4.Objective(s)
1.4.1.General objective(s)
1.4.2.Specific objective(s)
1.4.3.Expected result(s) and impact
1.4.4.Indicators of performance
1.5.Grounds for the proposal/initiative
1.5.1.Requirement(s) to be met in the short or long term including a detailed timeline for roll-out of the implementation of the initiative
1.5.2.Added value of Union involvement (it may result from different factors, e.g. coordination gains, legal certainty, greater effectiveness or complementarities). For the purposes of this point 'added value of Union involvement' is the value resulting from Union intervention which is additional to the value that would have been otherwise created by Member States alone.
1.5.3.Lessons learned from similar experiences in the past
1.5.4.Compatibility with the Multiannual Financial Framework and possible synergies with other appropriate instruments
1.5.5.Assessment of the different available financing options, including scope for redeployment
1.6.Duration and financial impact of the proposal/initiative
1.7.Management mode(s) planned
2. MANAGEMENT MEASURES
2.1.Monitoring and reporting rules
2.2.Management and control system(s)
2.2.1.Justification of the management mode(s), the funding implementation mechanism(s), the payment modalities and the control strategy proposed
2.2.2.Information concerning the risks identified and the internal control system(s) set up to mitigate them
2.2.3.Estimation and justification of the cost-effectiveness of the controls (ratio of "control costs ÷ value of the related funds managed"), and assessment of the expected levels of risk of error (at payment & at closure)
2.3.Measures to prevent fraud and irregularities
3. ESTIMATED FINANCIAL IMPACT OF THE PROPOSAL/INITIATIVE
3.1.Heading(s) of the multiannual financial framework and expenditure budget line(s) affected
3.2.Estimated impact on expenditure
3.2.1.Summary of estimated impact on expenditure
3.2.2.Estimated impact on [body]'s appropriations
3.2.3.Estimated impact on [body]'s human resources
3.2.4.Compatibility with the current multiannual financial framework
3.2.5.Third-party contributions
3.3.Estimated impact on revenue
LEGISLATIVE FINANCIAL STATEMENT 'AGENCIES'
1. FRAMEWORK OF THE PROPOSAL/INITIATIVE
1.1.Title of the proposal/initiative
Proposal for a Regulation of the European Parliament and of the Council amending Regulation (EU) 2018/841 on the inclusion of greenhouse gas emissions and removals from land use, land use change and forestry in the 2030 climate and energy framework […]
1.2.Policy area(s) concerned
Climate Action
Heading 3 Natural resources and Environment Title 9 – Environment and Climate Action (MFF 2021/27)
1.3.The proposal relates to
◻ a new action
◻ a new action following a pilot project/preparatory action 63
✓ the extension of an existing action
◻ a merger of one or more actions towards another/a new action
1.4.Objective(s)
1.4.1.General objective(s)
To amend the LULUCF Regulation 2018/841 in a manner commensurate with the 2030 climate ambition to reach at least 55% net greenhouse gas emission reductions by 2030 below 1990 levels and with a gradual and balanced trajectory towards climate neutrality by 2050, in a cost-effective and coherent way while taking into account the need for a just transition and the need for all sectors to contribute to the EU’s climate efforts.
1.4.2.Specific objective(s)
Specific objective No 1
A climate-neutral land sector by 2035: The 2018 Commission Communication “A Clean Planet for All”40 makes clear that we need carbon removals to increase significantly if we are to achieve climate neutrality in 2050. Thus, to be on track for climate neutrality in 2050, the EU needs to reverse the recent decline in land-based removals and start implementing actions to increase removals already in this decade, in order to account for the long lead times of land-based climate mitigation.
Objective for EEA: Additional quality checks on agriculture and LULUCF emissions inventories, including consistency checks between EU and MS greenhouse gas inventory data and carbon certification schemes.
Actions:
With higher expectations regarding the methods to be used by Member States, the amount of information to be quality checked during the initial checks of the LULUCF inventories will increase, while the timeframe to perform these checks will remain the same.
Consistency between the MS GHG inventory data and carbon certification information at farm level (in case legislation is adopted) will need to be assured.
From 2024: integration of the agriculture non-CO2 QA/QC process so that a consistent check on the agriculture and LULUCF emission inventory data can be performed, in preparation for combined land sector implementation.
Specific objective No 2
A fair, flexible and integrated climate policy framework for the land sector: As the opportunities to increase carbon removals are unevenly distributed across Member States, and the multi-functionality of land creates synergies and trade-offs, the revision of the LULUCF Regulation will need to ensure a fair, flexible, and integrated policy framework.
Objective for EEA: Support comprehensive review of agriculture and LULUCF sector emission inventories
Actions: setup and act as review secretariat to perform together with contracted reviewers a comprehensive reviews of the agriculture and LULUCF sector to both setup compliance targets (2025) and to perform the target compliance check (2027 and 2032).
Specific objective No 3
Simplification of the LULUCF rules: the current LULUCF rules are often complex and no longer needed given the new formulation of the -55% target; based on the lessons learnt, in particular with regard to the setting of the FRLs, a number of accounting concepts can be optimised and simplified. With the revised LULUCF regulation implementing higher Tier methodologies for the MS, and in particular to better distinguish different types of land areas into high carbon stock lands, areas under protection and areas under climate change risk, additional geospatial datasets need to be derived to support Member States. This can reduce implementation costs and improve the integration of the LULUCF sector in the overall national climate strategies. In addition, monitoring and reporting systems need to better reflect the climate performance of the sector.
Objective for EEA: Facilitate improved and annual geographical tracking of carbon pools and developing a pan-European dataset for progress tracking and assessment; Safeguard that increased carbon removals do not lead to negative impact on the environment
Actions:
Support MS in using such data (capacity building), allowing to provide a pan-EU assessment of these land areas and to use such stratified land use areas during the QA/QC and review process of MS data
Setup and implement a bi-annual assessment to safeguard that the increased demand for carbon removals in the agriculture and LULUCF sector do not lead to negative impacts on the environment, in particular biodiversity.
Prepare regular assessments of climate change impacts on state of forestry and agriculture to safeguard capacity of the sectors regarding the CO2 sinks.
1.4.3.Expected result(s) and impact
Specify the effects which the proposal/initiative should have on the beneficiaries/groups targeted.
The most important impact of the revision will be an increase in LULUCF removals, to enhance the contribution of the sector to the more ambitious EU 2030 climate target announced in the Climate Target Plan (-55%). This is linked to the first objective of this Impact Assessment, a climate-neutral land sector by 2035. This impact affects Member States authorities, who will need to design ambitious land policies to deliver these targets, and land managers (farmers, forest managers) who will be the actors on the ground; more in general, this impact affects all European and world citizens, as climate action is a public good that is cross-border in nature.
1.4.4.Indicators of performance
Specify the indicators for monitoring progress and achievements.
Indicator nr 1: level of reduction of greenhouse gas emissions in the EU in 2030 (55% net reduction target compared to 1990, as enshrined in the European Climate Law).
Indicator nr 2: level of greenhouse gas removals of the LULUCF sectors in 2030 (3XXMtCO2eq removal target in 2030)
Indicator nr 3: Combined land sector (LULUCF and agriculture non-CO2 sectors) climate neutrality target in 2035.
The levels of reduction of greenhouse gas emissions in the EU are reported under Regulation (EU) 2018/1999 and other secondary legislation related to monitoring and reporting under the LULUCF Regulation.
1.5.Grounds for the proposal/initiative
1.5.1.Requirement(s) to be met in the short or long term including a detailed timeline for roll-out of the implementation of the initiative
Member States shall bring into force the laws, regulations and administrative provisions necessary to comply with this Regulation and the Commission is to develop the relevant implementing measures.
Furthermore, following the change in 2026 of the reporting and compliance mechanism, the implementation will require upgraded and enhanced provision of monitoring using the European Environment Agency and related data services under the Copernicus programme.
The revised LULUCF regulation sets ambitious and credible targets for the LULUCF and agricultural sector to support the achievement of a net greenhouse gas emission reduction of at least 55% by 2030 compared to 1990, as set out in the European Climate Law. The revised LULUCF regulation proposal aims to increase carbon sequestration in the agriculture and LULUCF sectors, with the goal of carbon neutrality of the combined two sectors by 2035. At the same, it should ensure that this increased CO2 removal does not lead to negative impacts on the environment, in particular biodiversity, on public health or on social or economic objectives.
The revised LULUCF regulation will therefore require Member States to use more precise methodologies to estimate emissions and removals from their agriculture and LULUCF sectors, including by making more use of geospatial data to support these higher Tier level calculations. In particular, to be able to identify and track carbon pools within high carbon stock lands, areas under protection and areas under climate change risk, high level methodologies requiring timely, standardised and EU harmonised datasets and services will be needed, applied in accordance with the IPCC guidelines.
As a consequence of this change from a “no-debit rule” regulation towards a net emissions contribution of the LULUCF sector to the overall EU climate target, which will come into operation from the 2026 year, compliance targets will need to be set requiring additional comprehensive GHG inventory reviews. This will require a preparatory phase during 2024/25.
1.5.2.Added value of Union involvement (it may result from different factors, e.g. coordination gains, legal certainty, greater effectiveness or complementarities). For the purposes of this point 'added value of Union involvement' is the value resulting from Union intervention which is additional to the value that would have been otherwise created by Member States alone.
Climate change is a transboundary problem and EU action can effectively complement and reinforce regional, national and local action. Increasing the 2030 target for EU greenhouse gas reductions will impact many sectors across the EU economy and coordinated action at the EU level is therefore indispensable and has a much bigger chance of leading to the necessary transformation, acting as a strong driver for cost-efficient change and upward convergence.
Besides its capacity to store and sequester carbon, land provides many other important products and services: supplies the bioeconomy sectors with food, feed and feedstocks, provides habitats to biodiversity and many ecosystem services vital for life (e.g. water and air purification), and protects us from some of the consequences of climate change (e.g. floods and desertification). The interdependence between these functions and the capacity of the LULUCF sector to sequester carbon from the atmosphere calls for an integrated approach to climate action in the land sector, in order to optimise land use planning and identify win-win practices.
The potential to increase land-based carbon removals and the associated costs are, moreover, unevenly distributed across Member States. A key factor is the area available for climate action, which depends on topographic or economic factors. Furthermore, the type of soil and land use, combined with other climate-related factors and latitude, all impinge on the potential to enhance removals.
The revised LULUCF regulation will need to be supported by a robust and transparent monitoring, reporting and verification (MRV) system that will have to go beyond the current MRV system setup by the existing LULUCF regulation. It will also need to be able to make the link between land management choices made in the agriculture and LULUCF sector and the impact on carbon sequestration and biodiversity protection.
At present, limited EEA resources are available for supporting the MRV of LULUCF emission inventory, according to requirement set in Regulations EU 2018/841 (LULUCF Regulation) and EU 2018/1999 (Governance Regulation)
1.5.3.Lessons learned from similar experiences in the past
The LULUCF Regulation is an existing EU policy instrument adopted recently in 2018. The Commission has however gained valuable experience since 2013, when Decision 529/2013 64 came into force and required Member States to undertake surrogate accounting for land on their territories. The Commission’s services and the EEA have direct experience of evaluating, with the limited resource availability at present (due to the limited scope of application of the regulatory framework at present to LULUCF), Member State LULUCF inventories. This experience has directly revealed the gaps and upgrading effort required to fully modernise the inventory compliation, using tools and services that are built via EU programmes managed by the EEA (foremost, Copernicus).
This proposal therefore builds upon experience gathered in these earlier regulatory initiatives, as well as the Communication on stepping up Europe’s 2030 climate ambition, the Long-Term Strategy for a prosperous, modern, competitive and climate-neutral economy and other relevant European Green Deal initiatives, such as Digital Europe. The initiative also builds on the process based on integrated national energy and climate plans and the framework contained in the Governance Regulation and which will form ac core part of the future target setting exercise. […]
1.5.4.Compatibility with the Multiannual Financial Framework and possible synergies with other appropriate instruments
This proposal is a part of the ‘Fit for 55’ climate and energy package. The overall objective of the package is to align Union legislation with the EU’s increased climate ambition. All initiatives in the package are closely interlinked, and each one depends on the design of the others. This legislative proposal is complementary to the proposals made in the package and maintains consistency with them.
There are also strong interlinkages with other Commission initiatives on protecting and enhancing nature-based carbon removals, improving the resilience of the EU’s forests to climate change, restoring degraded land and ecosystems, rewetting peatlands and promoting the bio-economy, including the use of durable harvested wood products, in full respect of ecological principles fostering biodiversity:
a) EU Biodiversity Strategy for 2030 65 ;
b) Farm to Fork Strategy for a fair, healthy and environmentally-friendly food system 66 ;
c) EU Forest Strategy 67 ;
d) EU Nature Restoration Plan;
e) EU Strategy on Adaptation to Climate Change 68 ;
f) EU Strategy to Reduce Methane Emissions 69 ;
g) [EU Soil Strategy 70 ];
h) A sustainable Bioeconomy for Europe 71 ;
i) Circular Economy Action Plan for a cleaner and more competitive Europe 72 .
j) Zero Pollution Action Plan 73
k) A long-term Vision for the EU’s Rural Areas 74
The LULUCF sector is connected to all ecosystems and economic activities that rely on the land and the services it provides. Therefore, the LULUCF Regulation presents synergies with other EU policies that cover land-related activities, mainly the Common Agricultural Policy 75 and the energy policy, particularly in respect of renewable energy.
1.5.5.Assessment of the different available financing options, including scope for redeployment
-
1.6.Duration and financial impact of the proposal/initiative
◻ limited duration
–◻ Proposal/initiative in effect from [DD/MM]YYYY to [DD/MM]YYYY
–◻ Financial impact from YYYY to YYYY
◻ unlimited duration
–Implementation with a start-up period from YYYY to YYYY,
–followed by full-scale operation.
1.7.Management mode(s) planned 76
✓ Direct management by the Commission through
–◻ executive agencies
◻ Shared management with the Member States
◻ Indirect management by entrusting budget implementation tasks to:
◻ international organisations and their agencies (to be specified);
◻the EIB and the European Investment Fund;
✓ bodies referred to in Articles 70 and 71;
◻ public law bodies;
◻ bodies governed by private law with a public service mission to the extent that they provide adequate financial guarantees;
◻ bodies governed by the private law of a Member State that are entrusted with the implementation of a public-private partnership and that provide adequate financial guarantees;
◻ persons entrusted with the implementation of specific actions in the CFSP pursuant to Title V of the TEU, and identified in the relevant basic act.
Comments
The Commission will be supported by the European Environment Agency (EEA) as described above in accordance with its annual work programme. The EEA will carry out this work as part of its current mandate and in line with the “Single Programming Document”, setting out, a multiannual and annual work programme of the EEA (Article 32 of Regulation 2019/715 – Financial Framework Regulation).
2. MANAGEMENT MEASURES
2.1.Monitoring and reporting rules
Specify frequency and conditions.
The Commission will continue to monitor and evaluate progress on the application of the LULUC Regulation, which requires Member States to submit to the Commission an annual reporting on emissions, removals policies and measures. The monitoring and reporting, verification (MRV) data obtained through the regulation of the sector(s) through the EEA will be a key source for information for the Commission to evaluate progress in the sectors concerned.
Finally, the Commission regularly carries out studies on various pertinent aspects of EU climate policy.
[…]
2.2.Management and control system(s)
2.2.1.Justification of the management mode(s), the funding implementation mechanism(s), the payment modalities and the control strategy proposed
Not applicable - The proposal is not implementing a financial programme but designing a long-term policy. Management mode, funding implementation mechanisms, payment modalities and control strategy in relation to error rates are not applicable. The implementation of this proposal will require the redeployment of human resources within the Commission. Appropriate procedures are in place.
[…]
2.2.2.Information concerning the risks identified and the internal control system(s) set up to mitigate them
[…]
[…]
2.2.3.Estimation and justification of the cost-effectiveness of the controls (ratio of "control costs ÷ value of the related funds managed"), and assessment of the expected levels of risk of error (at payment & at closure)
This initiative does not bring about new significant controls/risks that would not be covered be an existing internal control framework. No specific measures beyond the application of the Financial Regulation have been envisaged.
2.3.Measures to prevent fraud and irregularities
Specify existing or envisaged prevention and protection measures, e.g. from the Anti-Fraud Strategy.
For the purpose of combating fraud, corruption and any other illegal activity, the provisions of Regulation (EU, Euratom) N°883/2013 of the European Parliament and of the Council of 11 September 2013 concerning investigations conducted by the European Anti-Fraud Office (OLAF) apply to the EEA without any restriction. The EEA has a dedicated anti-fraud strategy and resulting action plan. In addition, the Regulation establishing the EEA sets out the provisions on implementation and control of the EEA’s budget and applicable financial rules, including those aimed at preventing fraud and irregularities.
3. ESTIMATED FINANCIAL IMPACT OF THE PROPOSAL/INITIATIVE
3.1.Heading(s) of the multiannual financial framework and expenditure budget line(s) affected
·Existing budget lines
In order of multiannual financial framework headings and budget lines.
| Heading of multiannual financial framework | Budget line | Type of | Contribution | |||
| Number | Diff./Non-diff.[1] | from EFTA countries[2] | from candidate countries[3] | from third countries | within the meaning of Article 21(2)(b) of the Financial Regulation | |
| 3 | 09 02 03 | Diff. | YES | NO | NO | NO |
| 3 | 09 10 02 | Diff. | YES | YES | YES | NO |
| 7 | 20 01 02 01 | Non-diff. | NO | NO | NO | NO |
| 7 | 20 02 06 01 | Non-diff. | NO | NO | NO | NO |
| 7 | 20 02 06 02 | Non-diff. | NO | NO | NO | NO |
| 7 | 20 02 06 03 | Non-diff. | NO | NO | NO | NO |
·New budget lines requested : n/a
3.2.Estimated impact on expenditure
3.2.1.Summary of estimated impact on expenditure
EUR million (to three decimal places)
| Heading of multiannual financial framework | 3 | Natural Resources and Environment | |||||||
| [Body]: EEA | 2023 | 2024 | 2025 | 2026 | 2027 | TOTAL | |||
| Title 1: | Commitments | (1) | 1,967 | 2,006 | 2,046 | 2,087 | 8,106 | ||
| Payments | (2) | 1,967 | 2,006 | 2,046 | 2,087 | 8,106 | |||
| Title 2: | Commitments | (1a) | 0,177 | 0,181 | 0,184 | 0,198 | 0,740 | ||
| Payments | (2a) | 0,177 | 0,181 | 0,184 | 0,198 | 0,740 | |||
| Title 3: | Commitments | (3a) | 0,153 | 1,156 | 0,159 | 1,162 | 2,631 | ||
| Payments | (3b) | 0,153 | 1,156 | 0,159 | 1,162 | 2,631 | |||
| TOTAL appropriations for EEA | Commitments | =1 + 1a + 3a | 2,297 | 3,343 | 2,390 | 3,447 | 11,476 | ||
| Payments | =2 + 2a +3b | 2,297 | 3,343 | 2,390 | 3,447 | 11,476 |
| Heading of multiannual financial framework | 7 | ‘Administrative expenditure’ | |||||||
EUR million (to three decimal places) | |||||||||
| DG: CLIMA | 2023 | 2024 | 2025 | 2026 | 2027 | TOTAL | |||
| Human Resources | 0,608 | 0,608 | 0,760 | 0,760 | 0,912 | 3,648 | |||
| Other administrative expenditure | 0,055 | 0,107 | 0,107 | - | - | 0,269 | |||
| TOTAL DG CLIMA | 0,663 | 0,715 | 0,867 | 0,760 | 0,912 | 3,917 | |||
| TOTAL appropriations under HEADING 7 of the multiannual financial framework | (Total commitments = Total payments) | 0,663 | 0,715 | 0,867 | 0,760 | 0,912 | 3,917 | ||
| EUR million (to three decimal places) | |||||||||
| 2023 | 2024 | 2025 | 2026 | 2027 | TOTAL | ||||
| TOTAL appropriations under HEADINGS 1 to 7 of the multiannual financial framework * | Commitments | 0,663 | 3,012 | 4,209 | 3,150 | 4,359 | 15,393 | ||
| Payments | 0,663 | 3,012 | 4,209 | 3,150 | 4,359 | 15,393 |
* The budgetary impact of the additional financial resources for the European Environment Agency will be offset through a compensatory reduction from the LIFE budget.
3.2.2.Estimated impact on [body]'s appropriations
–◻ The proposal/initiative does not require the use of operational appropriations
–✓ The proposal/initiative requires the use of operational appropriations, as explained below:
Commitment appropriations in EUR million (to three decimal places)
| Indicate objectives and outputs ⇩ | Year 2024 | Year 2025 | Year 2026 | Year 2027 | Enter as many years as necessary to show the duration of the impact (see point 1.6) | TOTAL | ||||||||||||
| OUTPUTS | ||||||||||||||||||
| Type 77 | Average cost | No | Cost | No | Cost | No | Cost | No | Cost | No | Cost | No | Cost | No | Cost | Total No | Total cost | |
| SPECIFIC OBJECTIVE No 2 78 … | ||||||||||||||||||
| - comprehensive review - result | 1M | 1M | 2M | |||||||||||||||
| - Output | ||||||||||||||||||
| - Output | ||||||||||||||||||
| Subtotal for specific objective No 1 | ||||||||||||||||||
| SPECIFIC OBJECTIVE No 2 ... | ||||||||||||||||||
| - Output | ||||||||||||||||||
| Subtotal for specific objective No 2 | ||||||||||||||||||
| TOTAL COST |
3.2.3.Estimated impact on [body]'s human resources
3.2.3.1.Summary
–◻ The proposal/initiative does not require the use of appropriations of an administrative nature
–✓ The proposal/initiative requires the use of appropriations of an administrative nature, as explained below:
EUR million (to three decimal places)
| 2023 | 2024 | 2025 | 2026 | 2027 | TOTAL | |
| Temporary agents (AD Grades) | 1,636 | 1,669 | 1,702 | 1,736 | 6,742 | |
| Temporary agents (AST grades) | - | - | - | - | - | |
| Contract staff | 0,331 | 0,338 | 0,344 | 0,351 | 1,364 | |
| Seconded National Experts | - | - | - | - | - | |
| TOTAL | 1,967 | 2,006 | 2,046 | 2,087 | 8,106 |
Staff requirements (FTE):
| 2023 | 2024 | 2025 | 2026 | 2027 | TOTAL | |
| Temporary agents (AD Grades) | 4 | 8 | 8 | 8 | 8 | 36 |
| Temporary agents (AST grades) | 0 | |||||
| Contract staff | 1 | 3 | 3 | 3 | 3 | 13 |
| Seconded National Experts | 0 | |||||
| TOTAL | 5 | 11 | 11 | 11 | 11 | 49 |
Please indicate the planned recruitment date and adapt the amount accordingly (if recruitment occurs in July, only 50 % of the average cost is taken into account) and provide further explanations.
3.2.3.2.Estimated requirements of human resources for the parent DG
–◻ The proposal/initiative does not require the use of human resources.
–✓ The proposal/initiative requires the use of human resources, as explained below:
Estimate to be expressed in full amounts (or at most to one decimal place)
| 2023 | 2024 | 2025 | 2026 | 2027 | ||
| Establishment plan posts (officials and temporary staff) | ||||||
| 20 01 02 01 (Headquarters and Commission’s Representation Offices) | 4 | 4 | 5 | 5 | 6 | |
| 20 01 02 03 (Delegations) | ||||||
| 01 01 01 01 (Indirect research) | ||||||
| 01 01 01 11 (Direct research) | ||||||
| Other budget lines (specify) | ||||||
| External staff (in Full Time Equivalent unit: FTE)[1] | ||||||
| 20 02 01 (AC, END, INT from the ‘global envelope’) | ||||||
| 20 02 03 (AC, AL, END, INT and JPD in the delegations) | ||||||
| XX 01 xx yy zz [2] | - at Headquarters | |||||
| - in Delegations | ||||||
| 01 01 01 02 (AC, END, INT - Indirect research) | ||||||
| 01 01 01 12 (AC, END, INT - Direct research) | ||||||
| Other budget lines (specify) | ||||||
| TOTAL | 4 | 4 | 5 | 5 | 6 |
The human resources required will be met by staff from the DG who are already assigned to management of the action and/or have been redeployed within the DG, together if necessary with any additional allocation which may be granted to the managing DG under the annual allocation procedure and in the light of budgetary constraints.
Description of tasks to be carried out:
| Officials and temporary staff | Additional HR resources are required for: - Legal drafting and approval of amendments of secondary legislation setting out detailed implementing rules on auctioning; Union Registry; monitoring and reporting; verification of reports; - Implementation tasks related to the land sector extension to include agriculture non-CO2 emissions; - Monitoring the upgraded and enhanced implementation of monitoring, reporting and verification (MRV) obligations - IT adaptations in the Union Registry (together with ETS) |
| External staff |
Description of the calculation of cost for FTE units should be included in the Annex V, section 3.
3.2.4.Compatibility with the current multiannual financial framework
–◻ The proposal/initiative is compatible the current multiannual financial framework.
–✓ The proposal/initiative will entail reprogramming of the relevant heading in the multiannual financial framework.
Explain what reprogramming is required, specifying the budget lines concerned and the corresponding amounts.
The budgetary impact of the additional financial resources for the European Environment Agency will be offset through a compensatory reduction from the LIFE budget. The increase in EEA EU contribution and reduction in LIFE budget will be reflected in the financial programming for future years.
–◻ The proposal/initiative requires application of the flexibility instrument or revision of the multiannual financial framework 79 .
Explain what is required, specifying the headings and budget lines concerned and the corresponding amounts.
[…]
3.2.5.Third-party contributions
–✓ The proposal/initiative does not provide for co-financing by third parties.
–The proposal/initiative provides for the co-financing estimated below:
EUR million (to three decimal places)
| 2023 | 2024 | 2025 | 2026 | 2027 | TOTAL | |
| Specify the co-financing body | ||||||
| TOTAL appropriations co-financed |
3.3.Estimated impact on revenue
–✓ The proposal/initiative has no financial impact on revenue.
–◻ The proposal/initiative has the following financial impact:
–◻ on own resources
–◻ on other revenue
–◻ please indicate, if the revenue is assigned to expenditure lines
EUR million (to three decimal places)
| Budget revenue line: | Appropriations available for the current financial year | Impact of the proposal/initiative 80 | ||||
| 2023 | 2024 | 2025 | 2026 | 2027 | ||
| Article …………. |
For miscellaneous ‘assigned’ revenue, specify the budget expenditure line(s) affected.
Specify the method for calculating the impact on revenue.
(1) COM(2019) 640 final.
(2) COM(2018) 773 final.
(3) COM(2020) 690 final.
(4) European Council Conclusions 10-11 December 2020 EUCO 22/20 CO EUR 17 CONCL 8.
(5) Directive 2003/87/EC of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC (L275, 25.10.2003, p. 32).
(6) Regulation (EU) 2018/842 of the European Parliament and of the Council of 30 May 2018 on binding annual greenhouse gas emission reductions by Member States from 2021 to 2030 contributing to climate action to meet commitments under the Paris Agreement and amending Regulation (EU) No 525/2013 (OJ L 156, 19.6.2018, p. 26).
(7) Directive (EU) 2018/2001 of the European Parliament and of the Council of 11 December 2018 on the promotion of the use of energy from renewable sources (OJ L 328 21.12.2018, p. 82).
(8) COM(2020) 380 final.
(9) COM/2020/381 final.
(10) […]
(11) […]
(12) COM/2021/82 final.
(13) COM/2020/663 final.
(14) […]
(15) COM/2018/673 final
(16) COM/2020/98 final.
(17) COM/2021/400 final.
(18) COM/2021/[345] final.
(19) COM/2018/392 final.
(20) Regulation (EU) 2018/1999 of the European Parliament and of the Council of 11 December 2018 on the Governance of the Energy Union and Climate Action, amending Regulations (EC) No 663/2009 and (EC) No 715/2009 of the European Parliament and of the Council, Directives 94/22/EC, 98/70/EC, 2009/31/EC, 2009/73/EC, 2010/31/EU, 2012/27/EU and 2013/30/EU of the European Parliament and of the Council, Council Directives 2009/119/EC and (EU) 2015/652 and repealing Regulation (EU) No 525/2013 of the European Parliament and of the Council (OJ L 328, 21.12.2018, p.1).
(21) COM/2020/564 final, https://europa.eu/!xc64CH
(22) COM(2018) 773 final : A Clean Planet for all - A European strategic long-term vision for a prosperous, modern, competitive and climate neutral economy.
(23) In-Depth Analysis in Support of the Commission Communication COM(2018) 773.
(24) OJ C 326, 26.10.2012, p. 391.
(25) Regulation (EU) 2018/1999 of the European Parliament and of the Council of 11 December 2018 on the Governance of the Energy Union and Climate Action, amending Regulations (EC) No 663/2009 and (EC) No 715/2009 of the European Parliament and of the Council, Directives 94/22/EC, 98/70/EC, 2009/31/EC, 2009/73/EC, 2010/31/EU, 2012/27/EU and 2013/30/EU of the European Parliament and of the Council, Council Directives 2009/119/EC and (EU) 2015/652 and repealing Regulation (EU) No 525/2013 of the European Parliament and of the Council (OJ L 328, 21.12.2018, p.1).
(26) OJ C […], […], p. […].
(27) OJ C […], […], p. […].
(28) COM(2019)640 final.
(29) https://www4.unfccc.int/sites/ndcstaging/PublishedDocuments/European%20Union%20First/EU_NDC_Submission_December%202020.pdf
(30) Regulation (EU) 2021/1119 of the European Parliament and of the Council of 30 June 2021 establishing the framework for achieving climate neutrality and amending Regulations (EC) No 401/2009 and (EU) 2018/1999 (‘European Climate Law’) (OJ L 243, 9.7.2021, p. 1).’.
(31) Regulation (EU) 2018/841 of the European Parliament and of the Council of 30 May 2018 on the inclusion of greenhouse gas emissions and removals from land use, land use change and forestry in the 2030 climate and energy framework, and amending Regulation (EU) No 525/2013 and Decision No 529/2013/EU (OJ L 156, 19.6.2018, p. 1).
(32) Regulation (EU) 2018/842 of the European Parliament and of the Council of 30 May 2018 on binding annual greenhouse gas emission reductions by Member States from 2021 to 2030 contributing to climate action to meet commitments under the Paris Agreement and amending Regulation (EU) No 525/2013 (OJ L 156, 19.6.2018, p. 26).
(33) COM(2020) 562 final.
(34) Regulation (EU) 2018/1999 of the European Parliament and of the Council of 11 December 2018 on the Governance of the Energy Union and Climate Action, amending Regulations (EC) No 663/2009 and (EC) No 715/2009 of the European Parliament and of the Council, Directives 94/22/EC, 98/70/EC, 2009/31/EC, 2009/73/EC, 2010/31/EU, 2012/27/EU and 2013/30/EU of the European Parliament and of the Council, Council Directives 2009/119/EC and (EU) 2015/652 and repealing Regulation (EU) No 525/2013 of the European Parliament and of the Council (OJ L 328, 21.12.2018, p.1).
(35) Directive 2003/87/EC of the European Parliament and of the Councils of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading with the Community and amending Council Directive 96/61/EC (OJ L 275, 25.10.2003, p. 32) as amended by Directive (EU) 2018/410 of the European Parliament and of the Council of 14 March 2018 amending Directive 2003/87/EC to enhance cost-effective emission reductions and low-carbon investments, and Decision (EU) 2015/1814 (OJ L 76, 19.3.2018, p. 3).
(36) Regulation (EU) 2018/842 of the European Parliament and of the Council of 30 May 2018 on binding annual greenhouse gas emission reductions by Member States from 2021 to 2030 contributing to climate action to meet commitments under the Paris Agreement and amending Regulation (EU) No 525/2013 (OJ L 156, 19.6.2018, p. 26).
(37) Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by Member States of the Commission’s exercise of implementing powers (OJ L 55, 28.2.2011, p. 13).
(38) Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions EU Biodiversity Strategy for 2030 - Bringing nature back into our lives (COM(2020) 380 final).
(39) COM/2020/381 final.
(40) […]
(41) Directive (EU) 2018/2001 of the European Parliament and of the Council of 11 December 2018 on the promotion of the use of energy from renewable sources (OJ L 328, 21.12.2018, p. 82).
(42) COM/2021/82 final.
(43) Regulation (EU) 2018/1999 of the European Parliament and of the Council of 11 December 2018 on the Governance of the Energy Union and Climate Action, amending Regulations (EC) No 663/2009 and (EC) No 715/2009 of the European Parliament and of the Council, Directives 94/22/EC, 98/70/EC, 2009/31/EC, 2009/73/EC, 2010/31/EU, 2012/27/EU and 2013/30/EU of the European Parliament and of the Council, Council Directives 2009/119/EC and (EU) 2015/652 and repealing Regulation (EU) No 525/2013 of the European Parliament and of the Council (OJ L 328, 21.12.2018, p.1).
(44) Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by Member States of the Commission’s exercise of implementing powers (OJ L 55, 28.2.2011, p. 13).
(45) As referred to in Article 58(2)(a) or (b) of the Financial Regulation.
(46) http://data.europa.eu/eli/dec/2013/529/oj
(47) COM(2020) 380 final.
(48) COM/2020/381 final.
(49) […]
(50) […]
(51) COM/2021/82 final.
(52) COM/2020/663 final.
(53) […]
(54) COM/2018/673 final
(55) COM/2020/98 final.
(56) COM/2021/400 final.
(57) COM/2021/[345] final.
(58) COM/2018/392 final.
(59) Details of management modes and references to the Financial Regulation may be found on the BudgWeb site: https://myintracomm.ec.europa.eu/budgweb/EN/man/budgmanag/Pages/budgmanag.aspx
(60) Outputs are products and services to be supplied (e.g.: number of student exchanges financed, number of km of roads built, etc.).
(61) As described in point 1.4.2. ‘Specific objective(s)…’
(62) As regards traditional own resources (customs duties, sugar levies), the amounts indicated must be net amounts, i.e. gross amounts after deduction of 20 % for collection costs.
(63) As referred to in Article 58(2)(a) or (b) of the Financial Regulation.
(64) http://data.europa.eu/eli/dec/2013/529/oj
(65) COM(2020) 380 final.
(66) COM/2020/381 final.
(67) […]
(68) COM/2021/82 final.
(69) COM/2020/663 final.
(70) […]
(71) COM/2018/673 final
(72) COM/2020/98 final.
(73) COM/2021/400 final
(74) […]
(75) […]
(76) Details of management modes and references to the Financial Regulation may be found on the BudgWeb site: https://myintracomm.ec.europa.eu/budgweb/EN/man/budgmanag/Pages/budgmanag.aspx .
(77) Outputs are products and services to be supplied (e.g.: number of student exchanges financed, number of km of roads built, etc.).
(78) As described in point 1.4.2. ‘Specific objective(s)…’
(79) See Articles 12 and 13 of Council Regulation (EU, Euratom) No 2093/2020 of 17 December 2020 laying down the multiannual financial framework for the years 2021 to 2027.
(80) As regards traditional own resources (customs duties, sugar levies), the amounts indicated must be net amounts, i.e. gross amounts after deduction of 20 % for collection costs.