Annexes to COM(2022)150 - Fluorinated greenhouse gases - Main contents
Please note
This page contains a limited version of this dossier in the EU Monitor.
| dossier | COM(2022)150 - Fluorinated greenhouse gases. |
|---|---|
| document | COM(2022)150  |
| date | February 7, 2024 |
1.5.3.Lessons learned from similar experiences in the past
The current F-gas Regulation was adopted in 2014 and is building on the first F-gas Regulation from 2006. The evaluation of the current F-gas Regulation shows that it has been mostly effective.
However, there are some challenges that need to be addressed (see specific review objectives above). This proposal is targeting these issues with various measures based on lessons learned.
As regards the implementation of the quota and licencing system, enforcement challenges and an unsatisfactory level of illegal imports have been posing risks to the environmental integrity, the competitiveness of genuine traders and to the reputation of the EU. Moreover, the administration efforts needed by the Commission to implement the current Regulation were severely underestimated because:
–There was an unforeseen steep increase in quota holders (from 100 to around 2000 importers of hydrofluorocarbons).
–Importers of equipment containing hydrofluorocarbons were included during the co-decision procedure (additional 3000 undertakings).
–Illegal imports required many actions, including extensive work to prepare for links to the European Union Single Window Environment for Customs.
–Continuous need to step up IT security.
The Commission has so far redeployed resources and relied on procurement of services from the market. However, this is not a sustainable long-term solution considering that new measures in this proposal are demanding even more resources for the implementation by the Commission at EU level.
1.5.4.Compatibility with the Multiannual Financial Framework and possible synergies with other appropriate instruments
The proposal will not demand additional resources from the EU budget. On the contrary, once the quota price is being collected the quota system will start generating an annual revenue from the sale of quota that will largely exceed the amounts needed to cover all the expenses for the operation, maintenance and development of the quota system for hydrofluorocarbons and the trade licensing required by the Montreal Protocol as well as the necessary links to the European Union Single Window Environment for Customs.
The substantial residual revenue after having covered these IT and administrative costs will be entered into the Union budget as non-assigned revenue.
The maximum revenue from the sale of quota (€ 3 per tonnes of CO2 equivalent) is gradually being reduced from € 125 million in 2024 to € 20 million in 2036, see table in section 3.3.
1.5.5.Assessment of the different available financing options, including scope for redeployment
It is proposed that until a revenue from the quota sale will materialise, the Commission will continue ensuring the implementation of the HFC quota system and the trade licencing systems for HFCs and ODS required under the Montreal Protocol through redeployment of resources. Once the revenue is available, part of the tasks relevant for the implementation will be financed by the sale of quota to the undertakings that are using and benefitting from the system.
1.6.Duration and financial impact of the proposal/initiative
◻ limited duration
–◻ in effect from [DD/MM]YYYY to [DD/MM]YYYY
–◻ Financial impact from YYYY to YYYY for commitment appropriations and from YYYY to YYYY for payment appropriations.
✓ unlimited duration
✓ Implementation with a start-up period from 2023 to 2025,
✓ followed by full-scale operation.
1.7.Management mode(s) planned 50
✓ Direct management by the Commission
–✓ by its departments, including by its staff in the Union delegations;
–◻ by the executive agencies
◻ Shared management with the Member States
◻ Indirect management by entrusting budget implementation tasks to:
–◻ third countries or the bodies they have designated;
–◻ international organisations and their agencies (to be specified);
–◻ the EIB and the European Investment Fund;
–◻ bodies referred to in Articles 70 and 71 of the Financial Regulation;
–◻ 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.
–If more than one management mode is indicated, please provide details in the ‘Comments’ section.
Comments
For the reporting required in Article 26 of the proposal the EEA is tasked with the implementation.
2. MANAGEMENT MEASURES
2.1.Monitoring and reporting rules
Specify frequency and conditions.
The rules on monitoring and evaluation are described in Articles 26 and 34 of the proposed F-gas Regulation.
The Commission will also continue to monitor and evaluate progress on the application of the F-gas Regulation, which requires undertakings subject to the reporting obligations to submit to the Commission an annual report of their activities under certain thresholds.
EEA will continue to run the Business Data Repository (BDR) through which both the companies' reports to the Commission are submitted and the Montreal reporting at EU level is carried out.
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
The implementation of this proposal will require the redeployment of human resources within the Commission (for the preparatory phase 2023-2025) whereas following the implementation of the new proposed quota allocation, revenue collection process and collection of revenue, as well as potentially other related tasks, resources needed to cover the management costs should be funded by the revenues.
2.2.2.Information concerning the risks identified and the internal control system(s) set up to mitigate them
Difficulties with timely upgrading of the IT systems.
From the experience gained during the development and operations of the current F-gas Portal and HFC Licencing System, it can be anticipated that a crucial factor for a successful adjustment will be the timely further development of the system, including the set-up of the revenue collection system.
To the degree possible, an outsourcing of the revenue collection and related tasks should be envisaged to minimise risks.
The Commission will continue to ensure that procedures are in place to monitor the development of the F-gas Portal and HFC Licencing System in light of objectives relating to planning and costs and to monitor the functioning of the F-gas Portal and HFC Licencing System, including its integration in the European Union Single Window Environment for Customs, in light of objectives relating to the technical output, cost-effectiveness, security and quality of service.
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 proposal 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.
DG CLIMA’s fraud prevention and detection strategy will apply.
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 01 01 01 | Non-diff. | YES | NO | NO | NO |
| 3 | 09 02 03 | Diff. | YES | 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 |
·New budget lines requested : n/a
3.2.Estimated financial impact of the proposal on appropriations
3.2.1.Summary of estimated impact on operational appropriations
–◻ The proposal/initiative does not require the use of operational appropriations
–✓ The proposal/initiative requires the use of operational appropriations, as explained below:
| DG: CLIMA | 2023 | 2024 | 2025 | 2026 | 2027 | TOTAL | ||
| Operational appropriations | ||||||||
| 09 02 03 | Commitments | (1) | 0,541 | 0,410 | 0,280 | 0,200 | 0,200 | 1,631 |
| Payments | (2) | 0,541 | 0,410 | 0,280 | 0,200 | 0,200 | 1,631 | |
| Appropriations of an administrative nature financed from the envelope of specific programmes | ||||||||
| 09 01 01 01 | (3) | 0,560 | 0,840 | 0,840 | 0,840 | 0,560 | 3,640 | |
| TOTAL appropriations DG CLIMA | Commitments | = 1 + 3 | 1,101 | 1,250 | 1,120 | 1,040 | 0,760 | 5,271 |
| Payments | = 2 + 3 | 1,101 | 1,250 | 1,120 | 1,040 | 0,760 | 5,271 | |
| TOTAL operational appropriations | Commitments | (4) | 0,541 | 0,410 | 0,280 | 0,200 | 0,200 | 1,631 |
| Payments | (5) | 0,541 | 0,410 | 0,280 | 0,200 | 0,200 | 1,631 | |
| TOTAL appropriations of an administrative nature financed from the envelope for specific programmes | (6) | 0,560 | 0,840 | 0,840 | 0,840 | 0,560 | 3,640 | |
| TOTAL appropriations under HEADING 3 of the multiannual financial framework | Commitments | = 4 + 6 | 1,101 | 1,250 | 1,120 | 1,04 | 0,76 | 5,271 |
| Payments | = 5 + 6 | 1,101 | 1,250 | 1,120 | 1,04 | 0,76 | 5,271 |
| TOTAL appropriations under HEADINGS 1 to 6 of the multiannual financial framework (Reference amount) | Commitments | = 4+ 6 | 1,101 | 1,250 | 1,120 | 1,040 | 0,760 | 5,271 |
| Payments | = 5+ 6 | 1,101 | 1,250 | 1,120 | 1,040 | 0,760 | 5,271 |
Heading of multiannual financial framework | 7 | ‘Administrative expenditure’ |
This section should be filled in using the 'budget data of an administrative nature' to be firstly introduced in the Annex to the Legislative Financial Statement (Annex V to the internal rules), which is uploaded to DECIDE for interservice consultation purposes.
EUR million (to three decimal places)
| Heading of multiannual financial framework | 7 | ‘Administrative expenditure’ | ||||||
| 2023 | 2024 | 2025 | 2026 | 2027 | TOTAL | |||
| DG: CLIMA | ||||||||
| Human resources (voted budget) | 0,785 | 1,452 | 1,452 | 0,942 | 0,942 | 5,573 | ||
| Human resources (external staff paid from assigned revenues) | - | - | - | 0,510 | 0,510 | 1,020 | ||
| Other administrative expenditure | 0,008 | 0,008 | 0,004 | - | - | 0,020 | ||
| TOTAL DG CLIMA | Appropriations | 0,793 | 1,460 | 1,456 | 1,452 | 1,452 | 6,613 | |
| TOTAL appropriations under HEADING 7 of the multiannual financial framework | (Total commitments = Total payments) | 0,793 | 1,460 | 1,456 | 1,452 | 1,452 | 6,613 |
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 | 1,894 | 2,710 | 2,576 | 2,492 | 2,212 | 11,884 |
| Payments | 1,894 | 2,710 | 2,576 | 2,492 | 2,212 | 11,884 |
3.2.2.Estimated output funded with operational appropriations
Commitment appropriations in EUR million (to three decimal places)
| 2023 | 2024 | 2025 | 2026 | 2027 | total | |||||||||
| Indicate objectives and outputs | OUTPUTS | |||||||||||||
| Type[1] | Average cost | No | Cost | No | Cost | No | Cost | No | Cost | No | Cost | No | Cost | |
| Design and further development of the IT system of the F-gas Portal and Licensing System | QTM or service contracts | 0,140 | 2 | 0,280 | 2 | 0,280 | 0,000 | 0,000 | - | 0,560 | ||||
| Development of the F-gas Portal and HFC Licensing System and entry into operation of the new functionalities, including the implementation of the quota allocation and sale process | QTM or service contracts | 0,140 | 2 | 0,280 | 4 | 0,560 | 6 | 0,840 | 6 | 0,840 | 4 | 0,560 | 3,080 | |
| EU CSW-CERTEX/EU Single Window Environment for Customs 51 | MoU TAXUD | 0,541 | 0,410 | 0,280 | 0,200 | 0,200 | 1,631 | |||||||
| TOTALS | 4 | 1,101 | 6 | 1,250 | 6 | 1,120 | 6 | 1,040 | 4 | 0,760 | 0 | 5,271 |
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 (voted budget) | 0,785 | 1,452 | 1,452 | 0,942 | 0,942 | 5,573 |
| Human resources (external staff paid from assigned revenues) | - | - | - | 0,510 | 0,510 | 1,020 |
| Other administrative expenditure | 0,008 | 0,008 | 0,004 | - | - | 0,020 |
| Subtotal HEADING 7 of the multiannual financial framework | 0,793 | 1,460 | 1,456 | 1,452 | 1,452 | 6,613 |
| Outside HEADING 7 52 of the multiannual financial framework | ||||||
| Human resources | - | - | - | - | - | - |
| Other expenditure of an administrative nature | 0,560 | 0,840 | 0,840 | 0,840 | 0,560 | 3,640 |
| Subtotal outside HEADING 7 of the multiannual financial framework | 0,560 | 0,840 | 0,840 | 0,840 | 0,560 | 3,640 |
| TOTAL | 1,353 | 2,300 | 2,296 | 2,292 | 2,012 | 10,253 |
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 | ||
| • Establishment plan posts (officials and temporary staff) | ||||||
| 20 01 02 01 (Headquarters and Commission’s Representation Offices) | 5 | 6 | 6 | 6 | 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) 53 | ||||||
| 20 02 01 (AC, END, INT from the ‘global envelope’) | 0 | 6 | 6 | |||
| 20 02 01 (AC, END, INT from ‘assigned revenues’) | 6 | 6 | ||||
| 20 02 03 (AC, AL, END, INT and JPD in the delegations) | ||||||
| XX 01 xx yy zz 54 | - 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 | 5 | 12 | 12 | 12 | 12 |
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 | Implementation of a tighter phase-down, including on production, alignment with international obligations and a more comprehensive and complex legislation on prohibitions |
| External staff | Assisting on the operational management of the quota and licensing system including pricing |
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).
The necessary financial resources will be found in the envelope of the LIFE programme and/or revenue generated by the quota allocation price.
–◻ 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.
..
–◻ requires a revision of the MFF.
..
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:
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 x
EUR million (to three decimal places)
| Budget revenue line: | Appropriations available for the current financial year | Impact of the proposal/initiative 55 | ||||
| 2023 | 2024 | 2025 | 2026 | 2027 | ||
| Article 6 2 1 1 Programme for the Environment and Climate Action - Assigned revenue | - | - | 125,000 | 125,000 | 125,000 | 53,000 |
For assigned revenue, specify the budget expenditure line(s) affected.
20 02 01 - (AC, END, INT from the ‘global envelope’)
09 01 01 01 - Support expenditure for the Programme for the Environment and Climate Action (LIFE)
09 02 03 – Climate action mitigation and adaptation
Other remarks (e.g. method/formula used for calculating the impact on revenue or any other information).
The budget shall include the revenue generated by the quota allocation price. It is proposed that the further development, operation, maintenance and IT security of the HFC quota system – including a new quota sale module – and the F-gas and ODS licencing system required under the Montreal Protocol as well as necessary links to the European Union Single Window Environment for Customs and facilitation of better enforcement will be financed by the revenue collected.
The residual revenue after having covered these IT and administrative costs will be entered into the Union budget as non-assigned revenue.
The maximum revenue from the sale of quota at a price of € 3 per tonne of CO2 equivalent is given in the table below. The actual revenue will be somewhat lower because a (minor) part of overall quota will still be allocated for free. The split between paid quota and free quota will not be known in advance, but still it is expected that a very high share of the maximum quota amount will be allocated against payment. It is proposed that the Commission may change the fixed quota price if needed due to very specific circumstances.
Maximum estimated annual revenue in million €:
2025 - 2026 125
2027 - 2029 53
2030 - 2032 27
2033 - 2035 25
2036 - 2038 20
(1) OJ L 243, 9.7.2021, p. 1.
(2) OJ L150, 20.5.2014, p. 195.
(3) IPCC Special Report. Global warming of 1.5 C (August 2021), https://www.ipcc.ch/sr15/ .
(4) See Annex 5 to the Impact Assessment accompanying the proposal.
(5) COM(2021) 555 final
(6) OJ L 161, 14.6.2006, p. 12.
(7) OJ L 286, 31.10.2009, p. 1.
(8) Directive 2003/87/EC, OJ L 275, 25.10.2003, p.32.
(9) Directive 2009/125/EC of the European Parliament and of the Council of 21 October 2009 establishing a framework for the setting of ecodesign requirements for energy-related products (OJ L 285, 31.10.2009, p. 10).
(10) COM(2022) 108 final.
(11) https://echa.europa.eu/regulations/reach/legislation
(12) Directive 2012/19/EU of the European Parliament and of the Council of 4 July 2012 on waste electrical and electronic equipment (OJ L 197, 24.7.2012, p. 38).
(13) Regulation (EC) No 1013/2006 of the European Parliament and of the Council of 14 June 2006 on shipments of waste (OJ L 190, 12.7.2006, p. 1).
(14) Pursuant to Article 2(8)(a) of the Protocol, an EU-level compliance under REIO on production is possible, but this is currently not the case as there was no agreement by Member States.
(15) SWD(2012) 364 final.
(16) https://ec.europa.eu/info/law/better-regulation/have-your-say/initiatives/12479-Review-of-EU-rules-on-fluorinated-greenhouse-gases/public-consultation_en
(17) https://ec.europa.eu/clima/eu-action/fluorinated-greenhouse-gases/eu-legislation-control-f-gases_en#ecl-inpage-1474
(18) C(2020)6637 final, C(2020) 6635 final, C(2020)8842 final, C(2017)5230 final, COM(2017) 377 final, COM/2016/0749 final, COM/2016/0748 final.
(19) https://joint-research-centre.ec.europa.eu/gem-e3/gem-e3-model_en
(20) https://www.eea.europa.eu/publications/fluorinated-greenhouse-gases-2020
(21) Find more information on MDIs in the accompanying impact assessment.
(22) COM(2021) 851 final.
(23) OJ C , , p. .
(24) OJ C , , p. .
(25) OJ L 282, 19.10.2016, p. 4 .
(26) Regulation (EU) No 517/2014 of the European Parliament and of the Council of 16 April 2014 on fluorinated greenhouse gases (OJ L 150, 20.5.2014, p. 195).
(27) IPCC Special Report. Global warming of 1.5 C (August 2021).
(28) 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 (OJ L 243, 9.7.2021, p. 1).
(29) Council Decision (EU) 2017/1541 of 17 July 2017 on the conclusion, on behalf of the European Union, of the Kigali Amendment to the Montreal Protocol on substances that deplete the ozone layer, (OJ L 236, 14.9.2017, p. 1).
(30) Directive 2012/19/EU of the European Parliament and of the Council of 4 July 2012 on waste electrical and electronic equipment (OJ L 197, 24.7.2012, p.38).
(31) Directive 2009/125/EC of the European Parliament and of the Council of 21 October 2009 establishing a framework for the setting of ecodesign requirements for energy-related products (OJ L 285, 31.10.2009, p. 10).
(32) Regulation (EU) No …/… of the European Parliament and of the Council establishing the European Union Single Window Environment for Customs and amending Regulation (EU) No 952/2013 OJ C , , p. [full reference to be inserted once that Regulation has been adopted]
(33) 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 (OJ L 328, 21.12.2018, p. 1).
(34) Directive 2008/99/EC of the European Parliament and of the Council of 19 November 2008 on the protection of the environment through criminal law (OJ L 328, 6.12.2008, p. 28).
(35) Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code ( OJ L 269, 10.10.2013, p. 1 ).
(36) Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of persons who report breaches of Union law (OJ L 305, 26.11.2019, p. 17).
(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) OJ L 123, 12.5.2016, p. 1.
(39) Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (OJ L 119, 4.5.2016, p. 1).
(40) Regulation (EU) 2018/1725 of the European Parliament and of the Council of 23 October 2018 on the protection of natural persons with regard to the processing of personal data by the Union institutions, bodies, offices and agencies and on the free movement of such data, and repealing Regulation (EC) No 45/2001 and Decision No 1247/2002/EC (OJ L 295, 21.11.2018, p. 39).
(41) Directive 2006/40/EC of the European Parliament and of the Council of 17 May 2006 relating to emissions from air conditioning systems in motor vehicles and amending Council Directive 70/156/EEC (OJ L 161, 14.6.2006, p. 12).
(42) Directive 2006/40/EC of the European Parliament and of the Council of 17 May 2006 relating to emissions from air conditioning systems in motor vehicles and amending Council Directive 70/156/EEC (OJ L 161, 14.6.2006, p. 12).
(43) Regulation (EC) No 1907/2006 of the European Parliament and of the Council of 18 December 2006 concerning the Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH), establishing a European Chemicals Agency, amending Directive 1999/45/EC and repealing Council Regulation (EEC) No 793/93 and Commission Regulation (EC) No 1488/94 as well as Council Directive 76/769/EEC and Commission Directives 91/155/EEC, 93/67/EEC, 93/105/EC and 2000/21/EC (OJ L 396, 30.12.2006, p. 1).
(44) Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC (OJ L 275, 25.10.2003, p.32).
(45) Regulation (EU) 2019/1020 of the European Parliament and of the Council of 20 June 2019 on market surveillance and compliance of products and amending Directive 2004/42/EC and Regulations (EC) No 765/2008 and (EU) No 305/2011 (OJ L 169, 25.6.2019, p. 1).
(46) Regulation (EC) No 515/97 of the European Parliament and of the Council of 13 March 1997 on mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission to ensure the correct application of the law on customs and agricultural matters (OJ L 82, 22.3.1997, p. 1).
(47) As referred to in Article 58(2)(a) or (b) of the Financial Regulation.
(48) Communication from the Commission to the European Parliament, the Council, The European Economic and Social Committee and the Committee of the Regions Stepping up Europe’s 2030 Climate ambition Investing in a climate-neutral future for the benefit of our future, COM(2020) 562 final.
(49) Proposal for a Regulation of the European Parliament and of the Council amending Regulation (EU) 2018/842 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, COM(2021) 555 final
(50) 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
(51) From 2026 onwards an annual maintenance costs of 0,200 EUR million is envisaged to maintain the interconnection with the EU CSW-CERTEX/EU Single Window Environment for Customs
(52) Technical and/or administrative assistance and expenditure in support of the implementation of EU programmes and/or actions (former ‘BA’ lines), indirect research, direct research.
(53) AC= Contract Staff; AL = Local Staff; END= Seconded National Expert; INT = agency staff; JPD= Junior Professionals in Delegations.
(54) Sub-ceiling for external staff covered by operational appropriations (former ‘BA’ lines).
(55) 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.