Considerations on COM(2021)569 - Amendment of Regulation (EU, Euratom) 2020/2093 laying down the multiannual financial framework for the years 2021 to 2027

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(1) In the framework of the Interinstitutional Agreement of 16 December 2020 between the European Parliament, the Council of the European Union and the European Commission on budgetary discipline, on cooperation in budgetary matters and on sound financial management, as well as on new own resources, including a roadmap towards the introduction of new own resources 12 , the European Parliament, the Council and the Commission committed to a roadmap for the introduction of new own resources over the duration of the multiannual financial framework for the years 2021 to 2027 and to working towards introducing sufficient new own resources with a view to covering an amount corresponding to the expected expenditure related to the repayment of NextGenerationEU.

(2) It is appropriate to lay down a mechanism allowing for repayments of the financing costs of NextGenerationEU during the period of the multiannual financial framework for the years from 2024 to 2027 with amounts equivalent to the new own resources collected in accordance with Council Decision (EU, Euratom) 2020/2053 13  (the ‘Own Resources Decision’) and entered into the provisional accounts, without reducing expenditure for Union programmes.

(3) The introduction of EU emissions trading for the buildings and road transport sectors, as set out in Directive 2003/87/EC of the European Parliament and of the Council 14 , may give rise to short term social impacts. To address this challenge, Regulation (EU) [XXX] final of the European Parliament and of the Council established 15  a Social Climate Fund, to be financed by the general budget of the Union under the multiannual financial framework. The ceiling for commitment appropriations of heading 3, ‘Natural Resources and Environment’, and the ceiling for payment appropriations should therefore be adapted for the years 2025, 2026 and 2027.

(4) Regulation (EU, Euratom) 2020/2093 should therefore be amended accordingly.