Annexes to COM(2023)177 - Amendment of Directives 2009/102/EC and (EU) 2017/1132 as regards further expanding and upgrading the use of digital tools and processes in company law - Main contents
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This page contains a limited version of this dossier in the EU Monitor.
| dossier | COM(2023)177 - Amendment of Directives 2009/102/EC and (EU) 2017/1132 as regards further expanding and upgrading the use of digital tools ... |
|---|---|
| document | COM(2023)177 |
| date | March 29, 2023 |
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 affect the cost-effectiveness of the existing Commission controls.
2.3. Measures to prevent fraud and irregularities
Specify existing or envisaged prevention and protection measures, e.g. from the Anti-Fraud Strategy.
BRIS is directly managed by the Commission. The European Central Platform (ECP) component of the system is developed internally by DG DIGIT, while the European Access Point (EAP) component is developed for DG JUST by a contractor selected through a tendering procedure.
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 expenditure | Contribution | |||
| Number | Diff./Non-diff.0 | from EFTA countries0 | from candidate countries and potential candidates0 | From other third countries | other assigned revenue | |
| 02.040501 | Diff. | YES | NO | NO | NO |
- New budget lines requested
In order of multiannual financial framework headings and budget lines.
| Heading of multiannual financial framework | Budget line | Type of expenditure | Contribution | |||
| Number | Diff./Non-diff. | from EFTA countries | from candidate countries and potential candidates | from other third countries | other assigned revenue | |
| 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:
EUR million (to three decimal places)
| Heading of multiannual financial framework | Number | Heading 1 : Single Market, Innovation & Digital |
| 02.040501 | 2025 | 2026 | 20270 | Enter as many years as necessary to show the duration of the impact (see point 1.6) | TOTAL | |||||
| □ Operational appropriations | ||||||||||
| 02.040501 | Commitments | (1a) | 2.000 | 2.000 | 2.000 | 6.000 | ||||
| Payments | (2a) | 2.000 | 2.000 | 2.000 | 6.000 | |||||
| Budget line | Commitments | (1b) | ||||||||
| Payments | (2b) | |||||||||
| Appropriations of an administrative nature financed from the envelope of specific programmes0 | ||||||||||
| Budget line | (3) | |||||||||
| TOTAL appropriations for 02.040501 | Commitments | =1a+1b +3 | ||||||||
| Payments | =2a+2b +3 |
| □ TOTAL operational appropriations | Commitments | (4) | 2.000 | 2.000 | 2.000 | 6.000 | ||||
| Payments | (5) | 2.000 | 2.000 | 2.000 | 6.000 | |||||
| □ TOTAL appropriations of an administrative nature financed from the envelope for specific programmes | (6) | |||||||||
| TOTAL appropriations under HEADING 1 : Single Market, Innovation & Digital of the multiannual financial framework | Commitments | =4+ 6 | 2.000 | 2.000 | 2.000 | 6.000 | ||||
| Payments | =5+ 6 | 2.000 | 2.000 | 2.000 | 6.000 |
If more than one operational heading is affected by the proposal / initiative, repeat the section above:
| □ TOTAL operational appropriations (all operational headings) | Commitments | (4) | 2.000 | 2.000 | 2.000 | 6.000 | ||||
| Payments | (5) | 2.000 | 2.000 | 2.000 | 6.000 | |||||
| TOTAL appropriations of an administrative nature financed from the envelope for specific programmes (all operational headings) | (6) | |||||||||
| TOTAL appropriations under HEADINGS 1 to 6 of the multiannual financial framework (Reference amount) | Commitments | =4+ 6 | 2.000 | 2.000 | 2.000 | 6.000 | ||||
| Payments | =5+ 6 | 2.000 | 2.000 | 2.000 | 6.000 |
| 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 5 to the Commission decision on the internal rules for the implementation of the Commission section of the general budget of the European Union), which is uploaded to DECIDE for interservice consultation purposes.
EUR million (to three decimal places)
| 2025 | 2026 | 2027 | Enter as many years as necessary to show the duration of the impact (see point 1.6) | TOTAL | ||||||
| DG JUST | ||||||||||
| Human resources | 0.385 | 0.385 | 0.385 | 1.155 | ||||||
| □ Other administrative expenditure | ||||||||||
| TOTAL DG JUST | Appropriations | 0.385 | 0.385 | 0.385 | 1.155 |
| TOTAL appropriations under HEADING 7 of the multiannual financial framework | (Total commitments = Total payments) | 0.385 | 0.385 | 0.385 | 1.155 |
EUR million (to three decimal places)
| 2025 | 2026 | 20270 | Enter as many years as necessary to show the duration of the impact (see point 1.6) | TOTAL | |||||
| TOTAL appropriations under HEADINGS 1 to 7 of the multiannual financial framework | Commitments | 2.385 | 2.385 | 2.385 | 7.155 | ||||
| Payments | 2.385 | 2.385 | 2.385 | 7.155 |
3.2.2. Estimated output funded with operational appropriations
Commitment appropriations in EUR million (to three decimal places)
| Indicate objectives and outputs | 2025 | 2026 | 20270 | Enter as many years as necessary to show the duration of the impact (see point 1.6) | TOTAL | |||||||||||||
| OUTPUTS | ||||||||||||||||||
| Type0 | Average cost | No | Cost | No | Cost | No | Cost | No | Cost | No | Cost | No | Cost | No | Cost | Total No | Total cost | |
| SPECIFIC OBJECTIVE No 10Expanding the scope of the existing Business Registers Interconnection System (BRIS) | ||||||||||||||||||
| - Output | IT system | 2.000 | 1 | 2.000 | 1 | 2.000 | 1 | 2.000 | ||||||||||
| - Output | ||||||||||||||||||
| - Output | ||||||||||||||||||
| Subtotal for specific objective No 1 | 1 | 2.000 | 1 | 2.000 | 1 | 2.000 | ||||||||||||
| SPECIFIC OBJECTIVE No 2 ... | ||||||||||||||||||
| - Output | ||||||||||||||||||
| Subtotal for specific objective No 2 | ||||||||||||||||||
| TOTALS | 1 | 2.000 | 1 | 2.000 | 1 | 2.000 |
3.2.3. Summary of estimated impact on administrative appropriations
- X 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)
| 2025 | 2026 | 2027 | Enter as many years as necessary to show the duration of the impact (see point 1.6) | TOTAL |
| HEADING 7 of the multiannual financial framework | ||||||||
| Human resources | ||||||||
| Other administrative expenditure | ||||||||
| Subtotal HEADING 7 of the multiannual financial framework |
| Outside HEADING 70 of the multiannual financial framework | ||||||||
| Human resources | ||||||||
| Other expenditure of an administrative nature | ||||||||
| Subtotal outside HEADING 7 of the multiannual financial framework |
| TOTAL |
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.
- X The proposal/initiative requires the use of human resources, as explained below:
Estimate to be expressed in full time equivalent units
| 2025 | 2026 | 20270 | Enter as many years as necessary to show the duration of the impact (see point 1.6) | ||||||
| □ Establishment plan posts (officials and temporary staff) | |||||||||
| 20 01 02 01 (Headquarters and Commission’s Representation Offices) | 2.25 | 2.25 | 2.25 | ||||||
| 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)0 | |||||||||
| 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 0 | - 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 | 2.25 | 2.25 | 2.25 |
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 | This proposal does not increase the current staffing of Commission’s services already working on the business management (1 FTE) and project management (1.25 FTEs) of the BRIS system. |
| External staff |
3.2.4. Compatibility with the current multiannual financial framework
The proposal/initiative:
- X can be fully financed through redeployment within the relevant heading of the Multiannual Financial Framework (MFF).
Explain what reprogramming is required, specifying the budget lines concerned and the corresponding amounts. Please provide an excel table in the case of major reprogramming.
BRIS development is already covered by the Digital Europe Programme. This new proposal does not require additional budget compared to the budget already being provided for the IT development by the Digital Europe Programme for the evolutive maintenance (new development) and conservative maintenance (bug fixing) of BRIS (i.e. 2 million EUR per year).
- 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:
- X 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)
| 2025 | 2026 | 2027 | Enter as many years as necessary to show the duration of the impact (see point 1.6) | 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/initiative0 | ||||||
| 2025 | 2026 | 2027 | 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).
1COM(2021) 118 final.
2COM(2021) 350 final.
3COM (2020) 103 final.
4Business registers – search for a company in the EU
5COM(2022) 548 final.
6Directive (EU) 2019/1151 amending Directive (EU) 2017/1132.
7COM(2021) 118 final.
8COM(2020) 710 final.
9COM(2021) 350 final.
10COM (2020) 103 final.
11European Council conclusions, 24-25 March 2022 – Consilium (europa.eu)
12Regulation (EU) 910/2014.
13COM(2021) 281 final.
14Directive (EU) 2015/849 as amended by Directive (EU) 2018/843.
15Regulation (EU) 2015/848.
16European e-Justice Portal – Beneficial ownership registers interconnection system (BORIS) (europa.eu)
17European e-Justice Portal - Bankruptcy & insolvency registers - search for insolvent debtors in the EU (europa.eu)
18 Proposal for a Council Directive laying down rules to prevent the misuse of shell entities for tax purposes and amending Directive 2011/16/EU (COM/2021/565 final).
19 Regulation (EU) 2018/1724.
20 Proposal for a Regulation of the European Parliament and of the Council establishing a European single access point providing centralised access to publicly available information of relevance to financial services, capital markets and sustainability (COM/2021/723 final).
21See recital 23 and Annex II of Regulation (EU) 2018/1724.
22Following the approach introduced in Directive (EU) 2019/1151, recital 9 and Article 13f. Recital 9 also clarifies the distinction between that Directive and the SDG Regulation.
23 Directive (EU) 2019/1024.
24 Regulation (EU) 2019/2152.
25 Regulation (EU) 2016/1191.
1Regulation (EU) 910/2014.
2COM(2021) 281 final.
1Upgrading digital company law (europa.eu)
2The SME panel is a tool that allows the Commission to reach SMEs in a targeted way and is organised in cooperation with the partners in the Enterprise Europe Network.
3Company law and corporate governance (europa.eu)
4Register of Commission expert groups and other similar entities (europa.eu)
5The subgroup of CLEG dealing with BRIS, the CLEG-BRIS, which brings together Member State representatives from business registers, also took part in two of these meetings.
6Company law and corporate governance (europa.eu)
7Register of Commission expert groups and other similar entities (europa.eu)
8SWD(2023) 179
9Startup Nations Standard - to make it possible to submit legal documents from other EU jurisdictions as proof for the incorporation of a start-up (or creation of a subsidiary of an existing start-up expanding in the single market)
10Regulation (EU) 2021/1119 of 30 June 2021 establishing the framework for achieving climate neutrality.
11 Regulation (EU) 2016/679, Regulation (EU) 2018/1725, e.g. Case C-398/15 Manni.
1Additional assistance could be available through EU instruments, and among others, the Technical Support Instrument, which supports Member States with tailor-made technical expertise to design, develop and implement reforms including on the ease-of-doing business, digitalisation agenda and the use of digital tools.
2COM(2022) 720 final.
3COM(2017) 134 final.
4Directive (EU) 2015/849 of the European Parliament and of the Council of 20 May 2015 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing, amending Regulation (EU) No 648/2012 of the European Parliament and of the Council, and repealing Directive 2005/60/EC of the European Parliament and of the Council and Commission Directive 2006/70/EC, OJ L 141, 5.6.2015, p. 73–117.
5Regulation (EU) 2015/848 of the European Parliament and of the Council of 20 May 2015 on insolvency proceedings (recast), OJ L 141, 5.6.2015, p. 19–72.
6OJ C , , p. .
7OJ C , , p. .
8Directive (EU) 2017/1132 of the European Parliament and of the Council of 14 June 2017 relating to certain aspects of company law (OJ L 169, 30.6.2017, p. 46).
9Directive (EU) 2019/1151 of the European Parliament and of the Council of 20 June 2019 amending Directive (EU) 2017/1132 as regards the use of digital tools and processes in company law (OJ L 186, 11.7.2019, p. 80).
10Commission Recommendation of 6 May 2003 concerning the definition of micro, small and medium-sized enterprises (OJ L 124, 20.5.2003, p. 36).
11COM(2021) 118 final.
12COM(2020) 710 final.
13COM(2021) 350 final.
14COM(2020) 103 final.
15Regulation (EU) 2018/1724 of the European Parliament and of the Council of 2 October 2018 establishing a single digital gateway to provide access to information, to procedures and to assistance and problem-solving services and amending Regulation (EU) No 1024/2012 (OJ L 295, 21.11.2018, p. 1).
16Regulation (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 (General Data Protection Regulation) (OJ L 119, 4.5.2016, p. 1).
17Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (OJ L 182, 29.6.2013, p. 19).
18Regulation (EU) No 910/2014 of the European Parliament and of the Council of 23 July 2014 on electronic identification and trust services for electronic transactions in the internal market and repealing Directive 1999/93/EC (OJ L 257, 28.8.2014, p. 73).
19Directive (EU) 2015/849 of the European Parliament and of the Council of 20 May 2015 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing, amending Regulation (EU) No 648/2012 of the European Parliament and of the Council, and repealing Directive 2005/60/EC of the European Parliament and of the Council and Commission Directive 2006/70/EC (OJ L 141, 5.6.2015, p. 73).
20Directive (EU) 2018/843 of the European Parliament and of the Council of 30 May 2018 amending Directive (EU) 2015/849 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing, and amending Directives 2009/138/EC and 2013/36/EU (OJ L 156, 19.6.2018, p. 43).
21Regulation (EU) 2015/848 of the European Parliament and of the Council of 20 May 2015 on insolvency proceedings (recast) (OJ L 141, 5.6.2015, p. 19).
22Regulation (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).
23Directive (EU) 2016/2102 of the European Parliament and of the Council of 26 October 2016 on the accessibility of the websites and mobile applications of public sector bodies (OJ L 327, 2.12.2016, p. 1).
24Directive (EU) 2019/882 of the European Parliament and of the Council of 17 April 2019 on the accessibility requirements for products and services (OJ L 151, 7.6.2019, p. 70).
25OJ C 369, 17.12.2011, p. 14.
26Regulation (EU) 2018/1724 of the European Parliament and of the Council of 2 October 2018 establishing a single digital gateway to provide access to information, to procedures and to assistance and problem-solving services and amending Regulation (EU) No 1024/2012 (OJ L 295, 21.11.2018, p. 1).
27See also Proposal for a Regulation of the European Parliament and of the Council laying down measures for a high level of public sector interoperability across the Union (Interoperable Europe Act) (COM(2022) 720 final), Communication on a strengthened public sector interoperability policy - Linking public services, supporting public policies and delivering public benefits - Towards an ‘Interoperable Europe’ (COM(2022)710 final)
28OJ…
0As referred to in Article 58(2)(a) or (b) of the Financial Regulation.
0Details of budget implementation methods and references to the Financial Regulation may be found on the BUDGpedia site: https://myintracomm.ec.europa.eu/corp/budget/financial-rules/budget-implementation/Pages/implementation-methods.aspx
0Diff. = Differentiated appropriations / Non-diff. = Non-differentiated appropriations.
0EFTA: European Free Trade Association.
0Candidate countries and, where applicable, potential candidates from the Western Balkans.
0IT development will be also required in the period starting from 2028, to complete the evolutive maintenance, followed by conservative maintenance
0Technical and/or administrative assistance and expenditure in support of the implementation of EU programmes and/or actions (former ‘BA’ lines), indirect research, direct research.
0IT development will be also required in the period starting from 2028, to complete the evolutive maintenance, followed by conservative maintenance
0IT development will be also required in the period starting from 2028, to complete the evolutive maintenance, followed by conservative maintenance
0Outputs are products and services to be supplied (e.g.: number of student exchanges financed, number of km of roads built, etc.).
0
0Technical and/or administrative assistance and expenditure in support of the implementation of EU programmes and/or actions (former ‘BA’ lines), indirect research, direct research.
0Human resources will be also required in the period starting from 2028, to provide business and project management for the system.
0AC= Contract Staff; AL = Local Staff; END= Seconded National Expert; INT = agency staff; JPD= Junior Professionals in Delegations.
0Sub-ceiling for external staff covered by operational appropriations (former ‘BA’ lines).
0As 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.
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