Annexes to COM(2023)516 - European cross-border associations

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dossier COM(2023)516 - European cross-border associations.
document COM(2023)516
date September  5, 2023
annex-en.docx">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)

2024202520262027202820292030TOTAL
DG GROW
X Human resources0,2170,2170,1550,1550,000,000,000,744
X Other administrative expenditure00,0540,0540,0540,000,000,000,162
TOTAL DG GROWAppropriations0,2170,2710,2090,2090,000,000,000,906

TOTAL appropriations
under HEADING 7
of the multiannual financial framework
(Total commitments = Total payments)0,2170,2710,2090,2090,000,000,000,906

EUR million (to three decimal places)

2024202520262027202820292030TOTAL
TOTAL appropriations
under HEADINGS 1 to 7
of the multiannual financial framework
Commitments0,6420,4960,3090,3090,000,000,001,756
Payments0,6420,4960,3090,3090,000,000,001,756


3.2.2. Estimated output funded with operational appropriations

Commitment appropriations in EUR million (to three decimal places)

Indicate objectives and outputs


ò
2024202520262027202820292030TOTAL
OUTPUTS
Type55

Average costNoCostNoCostNoCostNoCostNoCostNoCostNoCostTotal NoTotal cost
SPECIFIC OBJECTIVE No 1 and 2
Develop the IMI moduleIT system0.12510.12510.12510.25
Development cost Single Digital Gateway / Your EuropeIT System0,15010.300 10.100 10.100 10.10010,6
Subtotal for specific objective No 120.42520.22510.10010.1000,85
TOTALS

3.2.3. Summary of estimated impact on administrative appropriations

- ¨ The proposal/initiative does not require the use of appropriations of an administrative nature

- X The proposal/initiative requires the use of appropriations of an administrative nature, as explained below:

EUR million (to three decimal places)

2024202520262027202820292030TOTAL

HEADING 7
of the multiannual financial framework
Human resources0,2170,2170,1550,1550,744
Other administrative expenditure00,0540,0540,0540,162
Subtotal HEADING 7
of the multiannual financial framework
0,2170,2710,2090,2090,906

Outside HEADING 756
of the multiannual financial framework

Human resources
Other expenditure
of an administrative nature
Subtotal
outside HEADING 7
of the multiannual financial framework

TOTAL0,2170,2710,2090,2090,2090,2091,324

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
Year
2024
Year
2025
Year 2026Year 2027Year 2028Year
2029
Year
2030
20 01 02 01 (Headquarters and Commission’s Representation Offices)1,51,511111
20 01 02 03 (Delegations)
01 01 01 01 (Indirect research)
01 01 01 11 (Direct research)
Other budget lines (specify)
20 02 01 (AC, END, INT from the ‘global envelope’)
20 02 03 (AC, AL, END, INT and JPD in the delegations)
01 01 01 02 (AC, END, INT - Indirect research)
01 01 01 12 (AC, END, INT - Direct research)
Other budget lines (specify)
TOTAL1,51,511111
XX is the policy area or budget title concerned.

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 staff1,5 FTES for the secretariat of the Comitology Committee and for overseeing the implementation of the proposal as well as to assist the IMI team and SDG/your Europe team for policy and business contributions both during the implementation for the project as well as after the IMI module has gone live.
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).

The Commission will use funds from the Single Market Programme to support this initiative, budget line 03.020102 ‘Internal Market Governance Tools’.

- ¨ 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)

Year
N57
Year
N+1
Year
N+2
Year
N+3
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

- X 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 yearImpact of the proposal/initiative58
Year
N
Year
N+1
Year
N+2
Year
N+3
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).


1The other legal entities present in the social economy are cooperatives, mutual benefit societies (i.e. mutuals) and foundations.

2In Ireland, Denmark and Sweden, associations are regulated by principles developed through doctrine and case-law.

3An economy that works for people (europa.eu).

4Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions, ‘Building an economy that works for people: an action plan for the social economy’, COM(2021) 778 final.

5Council Recommendation on developing social economy framework conditions, COM(2023) 316 final of 13.06.23.

6Staff Working Document: Relevant taxation frameworks for Social Economy Entities, SWD(2023) 211 final of 13.06.23.

7Staff Working Document: Non-discriminatory taxation of charitable organisations and their donors: principles drawn from EU case-law, SWD(2023) 212 final of 13.06.23.

8EU rules in the area of company law aims at providing protection for shareholders and other parties with a particular interest in companies, such as employees and creditors, making business more efficient, competitive and sustainable in the long term and encouraging businesses based in different EU countries to cooperate with each other. EU company reporting, auditing and transparency rules complement this legal framework.

9Directive (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, 30.06.2017, p.46).

10Directive 2006/123/EC of the European Parliament and of the Council of 12 December 2006 on services in the internal market (OJ L 376, 27.12.2006, p. 36).

11The impact assessment identified that associations are subject to dedicated regulation in the majority of Member States. In general, these are comprehensive laws, regulating associations in detail. Yet, cross-border aspects essential to mobility and activities of associations are not comprehensively regulated in any Member State.

12Proposal for a Council Regulation on the Statute for a European Association (91/273). Based on Article 114 TFEU, the proposal specified the rules of the formation, registration, constitution, functioning, financing, dissolution, liquidation and insolvency of the association. The proposal was withdrawn in 2005.

13Council Regulation (EEC) No 2137/85 of 25 July 1985 on the European Economic Interest Grouping (EEIG) (OJ L 199, 31.07.1985, p. 1).

14Regulation (EC) No 1082/2006 of the European Parliament and of the Council of 5 July 2006 on a European grouping of territorial cooperation (EGTC) (OJ L 210, 31.07.2006, p. 19).

15Council Regulation (EC) No 723/2009 of 25 June 2009 on the Community legal framework for a European Research Infrastructure Consortium (ERIC) (OJ L 206, 08.08.2009, p.1).

16Decision (EU) 2022/2481 of the European Parliament and of the Council of 14 December 2022 establishing the Digital Decade Policy Program 2030 (OJ L 323, 19.12.2022, p. 4).

17Their potential areas of activity and purpose are limited by the respective regulation.

18They are only open to either countries, intergovernmental organisations (ERIC) or Member State authorities (EGTC).

19A Europe fit for the digital age (europa.eu).

20https://commission.europa.eu/aid-development-cooperation-fundamental-rights/your-rights-eu/eu-charter-fundamental-rights/application-charter/annual-reports-application-charter_en#ref-2022-report

21Conference on the Future of Europe, Report on the final outcome, May 2022.

22See Communication from the Commission on a European strategy for universities of 18.01.2022, COM(2022) 16 final and the “European Universities initiative”.

23See the Call for Evidence of 16 February 2023.

24Regulation (EU) No 1024/2012 of the European Parliament and of the Council of 25 October 2012 on administrative cooperation through the Internal Market Information System and repealing Commission Decision 2008/49/EC (OJ L 316, 14.11.2012, p. 1).

25Regulation (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).

26Single market – Proposal for a legislative initiative on cross-border activities of associations (europa.eu).

27For instance, in the Public Consultation (64 replies), the majority of respondents (i.e. 73%; 47 out of 64) support an EU action to facilitate cross-border activities of associations in the single market.

28A statute for European cross-border associations and non-profit organizations Potential benefits in the current situation | Think Tank | European Parliament (europa.eu).

29As outlined in Section 6 and 7 of the Impact Assessment report.

30See impact assessment report, section 6.3 on “PO3: Creation of an additional national legal form of association designed for a cross-border membership and/or cross-border purposes or activities”, pp. 64-67. Further clarifications and explication on calculations of figures presented under section 6.3 (and other figures presented in the context of the impact assessment supporting this legislative initiative) can be found in sections 2, 6, 7 and 8 of the impact assessment report and in Annexes 3, 4 and 6 of the impact assessment report.

31Regulation (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).

32Ref. of the opinion

33A statute for European cross-border associations and non-profit organisations. European Parliament resolution of 17 February 2022 with recommendations to the Commission on a statute for European cross-border associations and non-profit organisations (2020/2026(INL)) (2022/C 342/17) (OJ C 342, 6.9.2022, p. 225).

34Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions, ‘Building an economy that works for people: an action plan for the social economy’, COM(2021) 778 final.

35European Parliament resolution of 6 July 2022 on the EU action plan for the social economy (2021/2179(INI)).

36Proposal for a Council Recommendation on developing social economy framework conditions COM(2023) 316 final.

37Commission Staff Working Document, Relevant taxation frameworks for Social Economy Entities, SWD(2023) 211 final.

38Commission Staff Working Document, Non-discriminatory taxation of charitable organisations and their donors: principles drawn from EU case-law, SWD(2023) 212 final.

39Regulation (EU, Euratom) No 1141/2014 of the European Parliament and of the Council of 22 October 2014 on the statute and funding of European political parties and European political foundations (OJ L 317, 4.11.2014, p. 1).

40Directive (EU) 2018/1673 of the European Parliament and of the Council of 23 October 2018 on combating money laundering by criminal law (OJ L 284, 12.11.2018, p. 22–30).

41Directive 2006/123/EC of the European Parliament and of the Council of 12 December 2006 on services in the internal market (OJ L 376, 27.12.2006, p. 36).

42COM(2022)720.

43Regulation (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).

44Regulation (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).

45Regulation (EU) No 1024/2012 of the European Parliament and of the Council of 25 October 2012 on administrative cooperation through the Internal Market Information System and repealing Commission Decision 2008/49/EC (OJ L 316, 14.11.2012, p. 1).

46Directive 2002/14/EC of the European Parliament and of the Council of 11 March 2002 establishing a general framework for informing and consulting employees in the European Community - Joint declaration of the European Parliament, the Council and the Commission on employee representation (OJ L 80. 23.3.2002, p. 39).

47Regulation (EU) 2015/848 of the European Parliament and of the Council of 20 May 2015 on insolvency proceedings (EIR 2105), OJ L 141, 5.6.2015.

48Regulation (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, 28.02.2011.

49As referred to in Article 58(2)(a) or (b) of the Financial Regulation.

50Details 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

51Diff. = Differentiated appropriations / Non-diff. = Non-differentiated appropriations.

52EFTA: European Free Trade Association.

53Candidate countries and, where applicable, potential candidates from the Western Balkans.

54Technical and/or administrative assistance and expenditure in support of the implementation of EU programmes and/or actions (former ‘BA’ lines), indirect research, direct research.

55Outputs are products and services to be supplied (e.g.: number of student exchanges financed, number of km of roads built, etc.).

56Technical and/or administrative assistance and expenditure in support of the implementation of EU programmes and/or actions (former ‘BA’ lines), indirect research, direct research.

57Year N is the year in which implementation of the proposal/initiative starts. Please replace "N" by the expected first year of implementation (for instance: 2021). The same for the following years.

58As 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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