Derniers documents
Budgetary Support Unit Publications Catalogue
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Background information on the post-2027 MFF - June 2026 EN
Briefing
Résumé :
This digest provides a collection of documents prepared by the academia, think tanks, other EU institutions and bodies, as well as stakeholders that can be useful for Members of the European Parliament’s Committee on Budgets to stay informed about the debate concerning the next Multiannual Financial Framework, starting in 2028. The document is produced monthly by the Budgetary Support Unit of DG BUDG and the European Parliamentary Research Service.
Auteurs :
SCHWARCZ András, HOPP Balazs
Budgetary Implications of the Design and Implementation of the Proposed National and Regional Partnership Plans EN
Briefing
Résumé :
This briefing is intended to provide background information for the public hearing organised by BUDG on ‘NRPPs and lessons from the RRF delivery model: long-term EU resilience and social cohesion in the context of demographic challenges’. The structure of the briefing mirrors the three distinct thematic panels of the hearing: conditionalities and the Recovery and Resilience Facility (RRF): lessons for the NRPP delivery model; flexibility versus predictability: how to guarantee long-term investments with the new flexibility; demographic challenges as an example of the need for predictability.
Auteurs :
HAASE Diana, MUNARI Ludovica
Background information on the post-2027 MFF - May 2026 EN
Briefing
Résumé :
This digest provides a collection of documents prepared by academia, think tanks, other EU institutions and bodies, as well as stakeholders, that can be useful for Members of the European Parliament’s Committee on Budgets to stay informed about the debate concerning the next Multiannual Financial Framework, starting in 2028. The document is produced on a monthly basis by the Budgetary Support Unit of DG BUDG and the European Parliamentary Research Service.
Auteurs :
SCHWARCZ András
Investment needs identified in the Draghi and Letta reports and their implications for the EU budget EN
Étude
Résumé :
This study was provided by the Budgetary Support Unit at the request of the Committee on Budgets with the aim of examining the investment needs identified in the Draghi and Letta reports and their implications for the EU budget. It examines how the strategic orientations and quantified investment gaps set out in these two reports are reflected in the European Commission’s proposals for the 2028-2034 Multiannual Financial Framework (MFF) and assesses the potential contribution of EU budgetary instruments in addressing Europe’s competitiveness, resilience and strategic autonomy challenges.
Auteur externe :
Laure SANSONETTI, Giulia SPINELLI, Pauline QUENIS
Financing Ukraine's recovery and reconstruction through the 2028-2034 Multiannual Financial Framework EN
Briefing
Résumé :
This briefing examines financing options for Ukraine’s post-war recovery and reconstruction through the Multiannual Financial Framework (MFF) for 2028-2034 and from other sources.
Auteur externe :
Dmytro BOYARCHUK
Marek DABROWSKI
Management and control structures for ERDF programmes in Member States that have acceded to the Union since 2004 EN
En bref
Résumé :
To support the CONT Committee’s work with evidence-based insights, the original full study of this summary assesses the extent to which institutional design, management and control structures, and administrative capacity shape the implementation and effectiveness of European Regional Development Fund programmes. It traces the evolution of these arrangements from 2000 to 2027 in the most recently acceded Member States.
Auteurs :
HAASE Diana
Auteur externe :
Alessandro VALENZA, Cristina NEACSU, Rebeca NISTOR, Lorenza ODOARDI, Emma Giovanna MARCHETTI
Study in focus – EU Support for natural disasters: assessing the adequacy of the post-2027 proposals EN
En bref
Résumé :
This study assesses the adequacy of the post-2027 MFF proposals in providing support for dealing with natural disasters. It examines measures related to prevention and preparedness before disasters occur, as well as immediate responses and recovery support afterwards. Based on this analysis, it formulates policy recommendations on how the proposals could be improved.
This study was provided by the Budgetary Support Unit at the request of the Committee on Budgets (BUDG).
Auteur externe :
Iain BEGG, Eulalia RUBIO, Andreas EISL, Cinzia ALCIDI
Background information on the post-2027 MFF - April 2026 EN
Briefing
Résumé :
This digest provides a collection of documents prepared by the academia, think tanks, other EU institutions and bodies, as well as stakeholders that can be useful for Members of the European Parliament’s Committee on Budgets to stay informed about the debate concerning the next Multiannual Financial Framework, starting in 2028. The document is produced monthly by the Budgetary Support Unit of DG BUDG and the European Parliamentary Research Service.
Auteurs :
SCHWARCZ András, HOPP Balazs
EU Support for Natural Disasters - Assessing the adequacy of the post-2027 MFF proposals EN
Étude
Résumé :
This study assesses the adequacy of the post-2027 MFF proposals in providing support for dealing with natural disasters. It examines measures related to prevention and preparedness before disasters occur, as well as immediate responses and recovery support afterwards. Based on this analysis, it formulates policy recommendations on how the proposals could be improved.
Auteur externe :
Iain BEGG, Professorial Research Fellow, London School of Economics and CEPS, Brussels
Eulalia RUBIO, Associate Senior Research Fellow, CEPS, Brussels
Andreas EISL, Senior Research Fellow, Jacques Delors Institute, Paris
Cinzia ALCIDI, Senior Research Fellow, CEPS, Brussels
Eulalia RUBIO, Associate Senior Research Fellow, CEPS, Brussels
Andreas EISL, Senior Research Fellow, Jacques Delors Institute, Paris
Cinzia ALCIDI, Senior Research Fellow, CEPS, Brussels
Résumé :
The objective of this briefing is to provide a comprehensive and up-to-date overview of EU financial support to Ukraine, in light of the ongoing debate on the need for continued financial assistance in the short and medium term. It assesses Ukraine’s short- and medium-term financing needs, provides an overview of the past, current and planned EU instruments and funding volumes. It takes stock of the position and future liabilities of the EU budget due to the aid provided. It also provides an overview of the state of play regarding frozen Russian assets and their potential use, including budgetary and legal considerations.
Auteurs :
SCHWARCZ András, LINDER JULIA SOFIA VIOLA MARGARETA, FIORELLO Fabio
EU support for natural disasters: Budgetary mapping and comparison of the 2021-2027 MFF and the post 2027 MFF proposals EN
En bref
Résumé :
This study maps EU allocations and instruments supporting natural disaster prevention, preparedness, response and recovery under the 2021–2027 Multiannual Financial Framework (MFF) and compares them with the European Commission’s proposals for the 2028–2034 MFF. It highlights key structural and budgetary differences, including changes affecting climate and biodiversity mainstreaming, and identifies limits to comparability. The study provides Members of the European Parliament with a clear analytical basis for scrutiny of the post-2027 EU budget.
Auteur externe :
James RAMPTON, Christine STEDTNITZ, Luca MARCOLIN
Documents connexes
Management and control structures for ERDF programmes in Member States that have acceded to the Union since 2004 EN
Étude
Résumé :
To support the CONT Committee’s work with evidence-based insights, this study assesses the extent to which institutional design, management and control structures, and administrative capacity shape the implementation and effectiveness of European Regional Development Fund programmes. It traces the evolution of these arrangements from 2000 to 2027 in the most recently acceded Member States.
Auteurs :
HAASE Diana, MILICEVIC Vera
Auteur externe :
Alessandro VALENZA, Cristina NEACSU, Rebeca NISTOR, Lorenza ODOARDI, Emma Giovanna MARCHETTI,
EU support for natural disasters: budgetary mapping and comparison of the 2021-2027 MFF and the post-2027 MFF proposals EN
Étude
Résumé :
This study maps EU allocations and instruments supporting natural disaster prevention, preparedness, response and recovery under the 2021–2027 Multiannual Financial Framework (MFF) and compares them with the European Commission’s proposals for the 2028–2034 MFF. It highlights key structural and budgetary differences, including changes affecting climate and biodiversity mainstreaming, and identifies limits to comparability. The study provides Members of the European Parliament with a clear analytical basis for scrutiny of the post-2027 EU budget.
Auteur externe :
James RAMPTON, Luca MARCOLIN,Christine STEDTNITZ
Background information on the post-2027 MFF - March 2026 EN
Briefing
Résumé :
This digest provides a collection of documents prepared by academia, think tanks, other EU institutions and bodies, as well as stakeholders, that can be useful for Members of the European Parliament’s Committee on Budgets to stay informed about the debate concerning the next Multiannual Financial Framework, starting in 2028. The document is produced on a monthly basis by the Budgetary Support Unit of DG BUDG and the European Parliamentary Research Service.
Auteurs :
SCHWARCZ András, HOPP Balazs
Background information on the post-2027 MFF - February 2026 EN
Briefing
Résumé :
This digest provides a collection of documents prepared by academia, think tanks, other EU institutions and bodies, as well as stakeholders that could be useful for Members of the European Parliament's Committee on Budgets to stay informed about the debate concerning the next Multiannual Financial Framework, starting in 2028. The document is produced monthly by the Budgetary Support Unit in the Directorate-General for Budgetary Affairs (DG BUDG) and the Members' Research Service in the European Parliamentary Research Service (EPRS).
Auteurs :
SCHWARCZ András, HOPP Balazs
Recovery and Resilience Dialogue with the European Commission EN
Analyse approfondie
Résumé :
Executive Vice-President Fitto and Commissioner Dombrovskis are invited to the 22nd Recovery and Resilience Dialogue (RRD), scheduled for 9 February 2026. The RRD is the mechanism by which the European Parliament exercises democratic oversight over the implementation of the Recovery and Resilience Facility (RRF) according to the RRF Regulation. The previous RRD took place on 24 November 2025.
Auteurs :
SCHWARCZ András, DE LEMOS PEIXOTO SAMUEL, LOI GIACOMO, GHIRAN-MERVEILLE Anda-Diana, BECKER ĐURIČIĆ RUDI, MUNARI Ludovica, MEHMEDI MENTOR
2028-2034 MFF: Quality analysis of the Commission’s impact assessments EN
Briefing
Résumé :
The European Commission drew up seven impact assessments (IAs) in support of 18 programme proposals for the 2028-2034 multiannual financial framework (MFF) and the proposed regulation on a horizontal performance framework. The broad scope of these IAs does not allow individual programme proposals to be assessed in any detail – as is particularly salient in the case of the IA on the national and regional partnership plans, covering nine legislative proposals. All IAs acknowledge a deviation from the scope and depth of a standard IA as defined by the Better Regulation Guidelines (BRG). This is justified with Tool #9 of the BR Toolbox, which indicates the specificity of the MFF, but does not define how related IAs should be carried out. As a result, the application of the better regulation principles varies widely across the MFF IAs. They are similar insofar as the Commission chose for all of them a mostly horizontal rather than policy-specific approach and did not include any budgetary considerations and scenarios. These choices affect the quality of key sections of the IAs considerably, albeit to varying extents. The problem definition often lacks specificity and substantiation. Similarly, the IAs' objectives remain largely unspecific, which, in turn, affects the IAs' monitoring and evaluation provisions and risks hampering the future measuring of the objectives' achievement. The description of policy options is in most cases short and vague, which weakens the impact analysis. The depth to which economic, social and environmental impacts are assessed varies across the sampled IAs. The analysis remains predominantly qualitative, with quantification largely lacking. All seven MFF initiatives are deemed relevant for small and medium-sized enterprises (SME) and are thus listed in the 'SME filter'. The IAs state that they place great emphasis on simplification and burden reduction. None of them is accompanied by a subsidiarity grid, and they discuss subsidiarity, European added value and proportionality rather briefly. While the IAs differ considerably in terms of quality and transparency when it comes to their evidence base and methodology, all of them acknowledge certain limitations and a lack of data (notably quantitative data). Consultation activities were largely limited to open public consultations. The Regulatory Scrutiny Board (RSB) found significant shortcomings in all seven draft IAs, prompting it, exceptionally, to issue opinions without qualification. The persisting flaws in the final IAs suggest that the RSB recommendations have at best been partially addressed. Altogether, the limited quality of the MFF IAs appears to reflect a missed opportunity to provide policymakers with high-quality and transparent evidence for one of the most important policy packages to be negotiated in the coming months and years.
Auteurs :
ANGLMAYER Irmgard, KRAMER Esther
Social mainstreaming in the EU budget: assessment of the MFF package EN
Briefing
Résumé :
This briefing examines whether the Commission’s 16 July 2025 MFF package can credibly support social mainstreaming in the EU budget and a results-oriented approach aligned with the European Pillar of Social Rights (EPSR). It benchmarks the proposal against recent BUDG and CONT studies and briefings and flags gaps relevant for parliamentary oversight and legislative scrutiny. It argues that the proposed tracking logic conflates tagged spending and narrow delivery metrics with “results on the ground.” To better capture service outcomes and distributional and quality effects, it proposes adding an AAAQ layer (Availability, Accessibility, Acceptability, Quality). The briefing ends by identifying priority questions for a targeted follow-up study ahead of forthcoming legislative work.
Auteurs :
PADILLA OLIVARES FRANCISCO JAVIE, LIVIANO D'ARCANGELO MARIA CHIARA
Résumé :
The Commission’s proposed Performance Regulation for the 2028–2034 MFF would replace the current fragmented system (thousands of programme indicators and multiple portals) with a single horizontal framework for expenditure tracking and performance reporting. The briefing argues this is politically consequential because standardisation defines what “counts” as EU budget performance. It may improve comparability and oversight, but risks forcing comparability across very different areas, favouring outputs over results and impacts, and potentially weakening parliamentary control since key parameters are set in annexes amendable by delegated acts or are left to the Commission's discretion such as the DNSH principle. It also flags methodological sensitivity in the 35% climate target, limited ambition in gender tracking, and the limits of a new social tracking approach that is output-oriented.
Auteurs :
PADILLA OLIVARES Francisco Javier, JAMES Eleanor Remo, POUWELS Alexandra Cynthia Jana
Mapping of existing, proposed and potential own resources as well as other revenue sources EN
Briefing
Résumé :
In order to provide an overview of the debate on own resources in the context of the forthcoming negotiations on the Multiannual Financial Framework (MFF) 2028-2034, this mapping exercise aims to capture the EU’s overall revenue landscape. It covers existing EU own resources, proposed new own resources put forward by the European Commission as part of the MFF 2028–2034 package, own resources provided for in the 2020 Interinstitutional Agreement, as well as alternative new resources outlined in European Parliament reports and referenced in recent public debates.
Auteurs :
SCHWARCZ András, GHIRAN-MERVEILLE Anda-Diana
Résumé :
The briefing explores the implementation of the recommendations made by Draghi over a year ago. The question is if and how the Commission has included the points raised in the Draghi report in the proposal for the 2028-2034 Multiannual Financial Framework (MFF). The main findings are, the EU’s investment gap remains structurally large and dual in nature, administrative simplification in the proposed MFF is substantial, but governance weaknesses persist, under the proposed MFF, the EU has moved decisively towards greater strategic coherence, but implementation risks remain high, greater EU risk-taking capacity exists on paper, but risk appetite remains the binding constraint, the EU’s fiscal capacity remains structurally constrained, and private-side reforms advance integration incrementally but stop short of systemic change.
Auteur externe :
Judith Arnal
Résumé :
The Commission proposed a European Competitiveness Fund (ECF) for the 2028-2034 Multiannual Financial Framework (MFF). Part of ECF is the investment in defence. The briefing provides policy recommendations regarding defence in the ECF. The main recommendations are, to establish a European strategic framework for defence, concentrate EU funding on high-value-added capability areas, shift the centre of gravity from R&D towards industrial scale-up and demand, and address fiscal asymmetries through complementary common financing instruments.
Auteur externe :
Sylvie Matelly
Résumé :
The briefing gives an overview of competitiveness in the 2021-2027 Multiannual Financial Framework (MFF). It shows that leveraging private investment can only create the illusion of a great impact with limited budgetary resources and that there should be increased focus on disruptive as opposed to incremental innovation.
Auteur externe :
Daniel Gros
Résumé :
The Commission proposed a European Competitiveness Fund (ECF) for the 2028-2034 Multiannual Financial Framework (MFF). Part of the ECF is the focus on industrial policy. The main conclusion of the briefing is even though the scale remains insufficient to close the EU investment gaps, it could have a meaningful impact if deployed in a sufficiently focused, coordinated and leveraged manner.
Auteur externe :
Philipp Lausberg
What Governance Model and Oversight Regime for the EU Budget after the Recovery and Resilience Facility? Performance Assessment and Accountability in the Commission’s Proposed National and Regional Plans Regulation EN
Briefing
Résumé :
The briefing analyses the Commission’s proposed National and Regional Partnership Plans (NRPPs) as a “hybrid” between Cohesion Policy shared management and the RRF’s performance-based disbursement (milestones and targets). It finds the model a workable template in principle, but one that requires redesign to ensure fair and comparable assessments and scrutiny, meaningful stakeholder participation, and monitoring that supports learning without excessive administrative burden. While verifiability is strengthened (clearer criteria, ex-ante payout values, recovery rules, monitoring committees), gaps remain, including vague links to EU Country Specifc Recommendations, weaknesses in the “regional test”, and an output-heavy indicator set that is ill-suited for real-time, effect-oriented monitoring of the EU long-term budget.
Auteurs :
PADILLA OLIVARES FRANCISCO JAVIE
Auteur externe :
Jonathan Zeitlin & David Bokhorst
Transparency and oversight in the Commission’s MFF proposals on a performance-based EU budget: lessons learned from the RRF EN
Briefing
Résumé :
The briefing argues that the RRF’s broad legal framework, confidentiality, and “financing not linked to costs” gave the Commission and Member States wide discretion, allowing large sums to fund national projects with limited EU-level relevance and weak scrutiny. It stresses that reforms are especially hard to measure, so disbursements often hinge on procedural milestones rather than substantive performance. On this basis, it criticises the Commission’s MFF package for importing the model without clearly defining EU priorities or setting operational requirements that constrain discretion. The core fix is legislative: tighten priority-setting, reconsider the centrality of national plans, and reduce built-in information asymmetries, rather than relying on ex post oversight alone.
Auteurs :
PADILLA OLIVARES FRANCISCO JAVIE
Auteur externe :
Leino-Sandberg
An overview of the budgetary and budgetary control aspects of the NRPP proposal EN
Briefing
Résumé :
This document is a briefing that examines the budgetary and control aspects of the National and Regional Partnership Plan (NRPP) proposal, which forms part of the 2028–2034 Multiannual Financial Framework package. It outlines the main concerns raised about the proposal, including weak impact assessment evidence, overlaps between the new horizontal conditions and existing regulations, the limited role of Parliament in the governance of the EU Facility, and accountability risks linked to the use of a performance-based model.
Auteurs :
HAASE Diana, MUNARI Ludovica
Background information on the post-2027 MFF - January 2026 EN
Briefing
Résumé :
This digest provides a collection of documents prepared by academia, think tanks, other EU institutions and bodies, as well as stakeholders, that can be useful for Members of the European Parliament’s Committee on Budgets to stay informed about the debate concerning the next Multiannual Financial Framework, starting in 2028. The document is produced on a monthly basis by the Budgetary Support Unit of DG BUDG and the European Parliamentary Research Service.
Auteurs :
SCHWARCZ András, HOPP Balazs
Background information on the post-2027 MFF - December 2025 EN
Briefing
Résumé :
This digest provides a collection of documents prepared by academia, think tanks, other EU institutions and bodies, as well as stakeholders that could be useful for Members of the European Parliament’s Committee on Budgets to stay informed about the debate concerning the next Multiannual Financial Framework, due to start in 2028. It is one in a series produced monthly by the Budgetary Support Unit in the Directorate-General for Budgetary Affairs (DG BUDG) and the Members' Research Service in the European Parliamentary Research Service (EPRS).
Auteurs :
SCHWARCZ András, HOPP Balazs
2026 Commission work programme: Forward planning and better regulation in focus EN
27-11-2025
774.680
BUDG
AFET
ITRE
ENVI
CONT
HOUS
TRAN
FISC
PECH
INTA
SEDE
SANT
EMPL
REGI
AFCO
AGRI
LIBE
JURI
EUDS
IMCO
FEMM
PETI
CULT
ECON
DEVE
DROI
Briefing
Résumé :
On 21 October 2025, the European Commission under Ursula von der Leyen's second mandate adopted its work programme for 2026 (2026 CWP). In line with the Commission President's political guidelines and letter of intent and highlighting the need for full implementation of Mario Draghi's competitiveness report, the 2026 CWP places a strong emphasis on competitiveness, innovation and collective security. In parallel, the Commission commits to advancing simplification, implementation, and this year, also to strengthening enforcement. These three areas will remain key horizontal priorities for the entire Commission mandate. Just like last year's CWP, the 2026 CWP adheres to the seven headline ambitions put forward in the political guidelines. It is accompanied by a report on implementation, simplification and enforcement, the first of its kind. This new annual report is set to replace the annual burden survey. Annex I of the 2026 CWP puts forward 70 major new legislative and non-legislative initiatives, 44 % of which fall under the competitiveness headline ambition. (Up to) 48 of the new initiatives are legislative, including three sector-specific omnibus packages (on energy product legislation, taxation and citizens). Of the forthcoming legislative initiatives, 67 % are likely revisions of existing legislation, while more than half have a strong simplification dimension. Unlike previous CWPs, the 2026 CWP does not indicate whether a legislative initiative will be accompanied by an impact assessment; this lack of transparency runs counter to the spirit of the Interinstitutional Agreement on Better Law-Making. Information on the Commission's 'Have your say' portal shows that, at the time of writing, two thirds of the up to 48 legislative initiatives were expected to be accompanied by an impact assessment (though the final number may be higher). The annual evaluation plan presented in Annex II of the CWP, comprising 20 evaluations, does not appear exhaustive. Finally, the communication on Better Regulation, expected in Q2 2026, may entail a revision of the Better Regulation Guidelines, the first since 2021.
Auteurs :
ANGLMAYER Irmgard, DALLI HUBERT, IOANNIDES Isabelle
Parliamentary budgetary control: an international overview EN
Étude
Résumé :
This study shows how parliaments in the EU-27 Member States, as well as Canada, Norway, Switzerland, the United Kingdom and the United States, exercise the budgetary control function. While the principles underpinning budgetary control are consistent, practices and cultures differ considerably.
Auteur externe :
Georgios BARZOUKAS, Giulia SPINELLI, Caroline FITZSIMONS, Julia RZEPECKA and Filip BADZIŃSKI
Nomination for a Member of the European Court of Auditors: Germany EN
En bref
Résumé :
This note describes the treaty provisions and appointment procedure for ECA members at EU level. In addition, it provides information on the national nomination procedure for the ECA member in Germany and the country’s candidate.
Auteurs :
MILICEVIC Vera
Future-proofing the Quantum Europe Strategy for 2040 EN
Analyse approfondie
Résumé :
Quantum technologies are developing rapidly. They have extensive uses in secure communications, energy, healthcare, manufacturing, defence and security, and space, and may bring about a change of paradigm in technological capabilities. Their economic and strategic value makes them a high priority for EU strategic autonomy. The new Quantum Europe Strategy intends to establish the EU as a global leader in quantum technologies by 2030. This paper explores the potential paths the EU can take to establish itself as a global leader in this field. To ensure that the strategy holds in a highly unpredictable world, we have conducted a foresight exercise to 'wind-tunnel' (stress-test) statements taken from the quantum strategy against the European Commission Joint Research Centre's four reference foresight scenarios.
Auteurs :
PATAKI Gabor Zsolt
Conditionnalité intelligente dans la pratique: examen de la légalité, de la faisabilité et de la mise en oeuvre
En bref
Résumé :
L’étude cherche à savoir comment les destinataires finaux et les bénéficiaires de fonds de l’Union en Hongrie ont été affectés par les mesures imposées au titre du règlement relatif à la conditionnalité. Tirant les enseignements de l’expérience hongroise, elle analyse la notion de «conditionnalité intelligente» et examine les possibilités de la mettre en œuvre dans la pratique.
Auteurs :
HAASE Diana, POUWELS Alexandra Cynthia Jana
Auteur externe :
Eulalia RUBIO and Cinzia ALCIDI
Recovery and Resilience Dialogue with the European Commission EN
Analyse approfondie
Résumé :
BUDG-ECON Committee meeting on 24 November 2025
Executive Vice-President Fitto and Commissioner Dombrovskis are invited to the 21st Recovery and Resilience Dialogue (RRD), scheduled for 24 November 2025. The RRD is the mechanism by which the European Parliament exercises democratic oversight over the implementation of the Recovery and Resilience Facility (RRF) according to the RRF Regulation. The previous RRD took place on 8 September 2025.
Auteurs :
SCHWARCZ András, MAGNUS Marcel, LOI GIACOMO, GHIRAN-MERVEILLE Anda-Diana, BECKER ĐURIČIĆ RUDI, MUNARI Ludovica
Background information on the post-2027 MFF - November 2025 EN
Briefing
Résumé :
This digest provides a collection of documents prepared by the academia, think tanks, other EU institutions and bodies, as well as stakeholders that can be useful for Members of the European Parliament’s Committee on Budgets to stay informed about the debate concerning the next Multiannual Financial Framework, starting in 2028. The document is produced monthly by the Budgetary Support Unit of DG BUDG and the European.
Auteurs :
SCHWARCZ András, HOPP Balazs
Gender budgeting in the 2021-2027 period and the proposal for the 2028-2034 Multiannual Financial Framework EN
Briefing
Résumé :
The European Commission has proposed a budget expenditure tracking and performance framework for the 2028-2034 Multiannual Financial Framework (MFF) to track horizontal principles and performance in the EU budget. Part of this framework aims at monitoring gender equality through a gender budgeting methodology.
The methodology proposed is a continuation of the one currently used with one difference: the score 0* has been removed. Within the framework, the Commission added a specific list of programmes with gender equality as principal objective (‘gender equality score 2’).
Auteurs :
POUWELS Alexandra Cynthia Jana
Romania’s fiscal situation: state-of-play and legal framework EN
Analyse approfondie
Résumé :
This briefing outlines recent and past developments concerning Romania's fiscal situation and the steps taken under the Excessive Deficit Procedure. On 4 June 2025, the Commission issued a recommendation stating that Romania had failed to take effective corrective action. The Council adopted a decision in this regard on 20 June. In July 2025, the Council required Romania to present measures by 15 October 2025; Romania has since adopted two fiscal packages. Because of the June Council decision, the Commission would be obliged to propose the suspension of payments or commitments under the ESI Funds and the RRF. This briefing reviews Romania's macroeconomic and fiscal situation (Section 1), EDP developments including fiscal packages adopted (Section 2), Country-Specific Recommendations (Section 3), EU funds at stake (Section 4), the legal framework for suspensions (Section 5), and the role of the European Parliament with lessons from the 2016 Spain-Portugal precedent (Section 6).
Auteurs :
SCHWARCZ András, DE LEMOS PEIXOTO SAMUEL, GOUARDERES Frederic, MAZZOCCHI Ronny, LOI GIACOMO, GHIRAN-MERVEILLE Anda-Diana, SALVA BASTIEN ROMÉO EMILE
Smart conditionality in practice: exploring legality, feasibility and implementation EN
Étude
Résumé :
This study examines the impact of Conditionality Regulation measures on final recipients and beneficiaries of EU funds in Hungary and draws lessons from this experience. It explores the concept of ‘smart conditionality’ and potential avenues to implement it, including possible changes to the legislative framework governing implementation of the EU budget.
Auteurs :
POUWELS Alexandra Cynthia Jana
Auteur externe :
Eulalia Rubio, Cinzia Alcidi
Conference on 50 years of the budgetary Treaty of Brussels - Proceedings and Documentation EN
Étude
Résumé :
The CONT Committee organised a conference to mark the 50th anniversary of the Budgetary Treaty of Brussels. The event, held on 24 September 2025, reflected on the history and evolution of the Treaty, highlighting key developments over the past 50 years (1975-2025). It also examined the future challenges of parliamentary scrutiny and budgetary control.
Background information on the post-2027 MFF - October 2025 EN
Briefing
Résumé :
This digest provides a collection of documents prepared by academia, think tanks, other EU institutions and bodies, as well as stakeholders that could be useful for Members of the European Parliament’s Committee on Budgets to stay informed about the debate concerning the next Multiannual Financial Framework, due to start in 2028. It is one in a series produced monthly by the Budgetary Support Unit in the Directorate-General for Budgetary Affairs (DG BUDG) and the Members' Research Service in the European Parliamentary Research Service (EPRS).
Auteurs :
SCHWARCZ András, HOPP Balazs
Background information on the post-2027 MFF - September 2025 EN
Briefing
Résumé :
This digest provides a collection of documents prepared by the academia, think tanks, other EU institutions and bodies, as well as stakeholders that can be useful for Members of the European Parliament’s Committee on Budgets to stay informed about the debate concerning the next Multiannual Financial Framework, starting in 2028. The document is produced monthly by the Budgetary Support Unit of DG BUDG and the European Parliamentary Research Service.
Auteurs :
SCHWARCZ András, HOPP Balazs
Recovery and Resilience Dialogue with the European Commission 8 September 2025 EN
Analyse approfondie
Résumé :
Executive Vice-President Fitto and Commissioner Dombrovskis are invited to the 20th Recovery and Resilience Dialogue (RRD), scheduled for 8 September 2025. The RRD is the mechanism by which the European Parliament exercises democratic oversight over the implementation of the Recovery and Resilience Facility (RRF) according to the RRF Regulation. The previous RRD took place on 16 June 2025.
Auteurs :
SCHWARCZ András, MAGNUS Marcel, LOI GIACOMO
Implementation of the gender mainstreaming methodology in the EU budget EN
Étude
Résumé :
The first panel explored the concept of gender budgeting and its implementation at EU level. The second panel highlighted examples of gender budgeting, offering practical insights into its application. Both panels will be followed by Q&A sessions. The workshop brought together a range of speakers, including independent experts in the field and representatives of the European Institute for Gender Equality and the European Commission, to provide a comprehensive understanding of gender budgeting.
Auteurs :
POUWELS Alexandra Cynthia Jana, LINDER JULIA SOFIA VIOLA MARGARETA
Nomination for a Member of the European Court of Auditors: The Netherlands EN
En bref
Résumé :
This note describes the treaty provisions and appointment procedure for ECA members at EU level. In addition, it provides information on the national nomination procedure for the ECA member in The Netherlands and the country’s candidate.
Auteurs :
MILICEVIC Vera
Nomination for a Member of the European Court of Auditors: Luxembourg EN
En bref
Résumé :
This note describes the treaty provisions and appointment procedure for ECA members at EU level. In addition, it provides information on the national nomination procedure for the ECA member in Luxembourg and the country’s candidate.
Auteurs :
MILICEVIC Vera
Résumé :
The Budgetary Support Unit provide in-house and external expertise to support the BUDG and CONT Committees and other parliamentary bodies in shaping legislation and exercising democratic scrutiny. This catalogue provides a list of BSU publications and workshops for CONT and BUDG committees
Research for REGI, CONT and BUDG Committees - Cohesion Policy Calendar (2021-2027 and 2014-2020 Programming Periods) July 2025 update EN
Briefing
Résumé :
The implementation timetable for cohesion policy is defined largely by its legislative framework. In order to be able to plan parliamentary work and exercise systematic scrutiny of policy implementation and of the Commission’s work, it is essential to have an overview of the timing of different steps in policy implementation in the coming years. This type of briefing was first published (and subsequently updated) in 2014 covering the 2014-2020 programming period. This version includes the policy actions of the 2021-27 period, while still indicating the last steps of the 2014-20 period. It includes a detailed (but non-exhaustive) timetable of policy actions in 2025, together with an overview of major actions for the remainder of the programming period, from 2026. Given its contribution to cohesion in the European Union, policy actions under the Recovery and Resilience Facility are now included in the calendar. Policy actions related to budgetary and budgetary control aspects are coloured green (for the year 2025).
Auteurs :
HAASE Diana
Glossary on policy concepts related to Performance, Mainstreaming and Conditionality - Part 2: Extended discussion EN
Étude
Résumé :
As a complement to the definitions set out in the first part of the Glossary, this second part offers additional analytical insights, including a brief conceptual history of the terms. It examines varied perspectives and illustrates how Performance Budgeting, Mainstreaming, and Conditionality are applied in EU policymaking. By drawing on academic literature, institutional reports, and case-based examples, it aims to support a critical reflection on the related challenges ahead of the 2028-2034 Multiannual Financial Framework.
Auteurs :
PADILLA OLIVARES Francisco Javier, POUWELS Alexandra Cynthia Jana
Résumé :
This digest provides a collection of documents prepared by academia, think tanks, other EU institutions and bodies, as well as stakeholders, that can be useful for Members of the European Parliament’s Committee on Budgets to stay informed about the debate concerning the next Multiannual Financial Framework, starting in 2028. The document is produced on a monthly basis by the Budgetary Support Unit of DG BUDG and the European Parliamentary Research Service.
Auteurs :
SCHWARCZ András, HOPP Balazs
Two Decades of Progress: Evaluating the Successes and Lessons in Implementing the EU Budget from the 2004 Enlargement EN
Briefing
Résumé :
The Committee on Budgetary Control (CONT) held a public hearing on 26 June 2025 to assess the impact of the EU Budget on the Member States that joined the EU since 2004. This briefing provided background information about the economic and social situation of countries that have joined the EU since 2004, as well as some lessons learned that can inform policy-makers when designing spending programmes for a newly enlarged EU in the future
Auteurs :
HAASE Diana
Two Decades of Progress: Evaluating the Successes and Lessons in Implementing the EU Budget from the 2004 Enlargement Governance and Financial Management of cohesion policy funds EN
Briefing
Résumé :
The Committee on Budgetary Control (CONT) held a public hearing on 26 June 2025 to assess the impact of the EU Budget on the Member States that joined the EU since 2004.This briefing provided background information about the governance and financial management of cohesion policy funds, and some key factors influencing programme performance at Member State level.
Auteur externe :
Alessandro Valenza, Cristina Neacsu and Ilijana Radaković (t33)
The European Parliament's oversight powers: Tools to scrutinise the European Commission EN
15-06-2025
765.768
BUDG
AFET
ITRE
ENVI
CONT
TRAN
FISC
PECH
INTA
SEDE
EMPL
REGI
AFCO
AGRI
LIBE
JURI
IMCO
FEMM
PETI
CULT
ECON
DEVE
DROI
Étude
Résumé :
The European Parliament is vested with powers of democratic oversight and political scrutiny vis-à-vis the European Commission. These powers of Parliament enhance the democratic legitimacy of the EU as a whole, and help increase the transparency and accountability of the Commission as the EU's executive body. This study examines Parliament's oversight and scrutiny powers over the Commission. It focuses mainly, but not exclusively, on the powers that are enshrined in specific provisions of the EU Treaties. This includes Parliament's role in the Commission's investiture, in motions of censure, parliamentary questions, committees of inquiry and special committees, and in the Commission's obligations to report, consult and inform. It also looks into Parliament's scrutiny over budgetary issues, of delegated acts, in the context of the EU legislative procedure and agenda-setting, of legal proceedings before the Court of Justice of the European Union, and of the EU's external relations. The study builds on a previous EPRS study on parliamentary scrutiny of the Commission, originally requested by the European Parliament's Committee on Constitutional Affairs (AFCO) in 2018. The data presented in this edition focus on the ninth term parliamentary term (2019 to 2024).
Auteurs :
TENHUNEN Susanna, EISELE Katharina, AHAMAD MADATALI HANNAH NAFIZE, JANSEN Talander Hugo
Recovery and Resilience Dialogue with the European Commission 16 June 2025 EN
Analyse approfondie
Résumé :
Executive Vice-President Fitto and Commissioner Dombrovskis are invited to the 19th Recovery and Resilience Dialogue (RRD) under the Recovery and Resilience Facility (RRF) Regulation, scheduled for 16 June 2025. The previous RRD took place on 31 March 2025.
Auteurs :
SCHWARCZ András, DE LEMOS PEIXOTO SAMUEL, LOI GIACOMO, ANTONINI LEONARDO
Glossary on policy concepts related to Performance, Mainstreaming and Conditionality Part 1: Definitions EN
Étude
Résumé :
This glossary gives an overview of the definitions of performance, mainstreaming and conditionality. This glossary puts forward general definitions consistent with the way these concepts are used in the EU context while remaining, to the extent possible, consistent with commonly accepted notions found in grey and academic literature, as well as within international organisations such as the OECD and the UN. As a complement to these generic definitions, a forthcoming second part of this glossary will provide additional background elements based on a literature review that will provide a short history of the concepts, discuss eventual divergences in the way they are interpreted and provide illustrations on how these concepts are used in practice in EU policymaking.
Auteurs :
PADILLA OLIVARES Francisco Javier, POUWELS Alexandra Cynthia Jana
Adapter le budget de l’Union européenne aux fins des futurs élargissements
En bref
Résumé :
This study examines the implications of future enlargements for the next MFF. It reviews adjustments made to the EU budget during past enlargements and estimates the budgetary costs of the accession of all current candidate and potential candidate countries (excluding Türkiye) under three alternative scenarios which distinguish between the number of enlargement countries and the timing of enlargement. It then provides policy recommendations for adapting the next MFF to enlargement. The study was prepared at the request of the Committee on Budgets.
Auteur externe :
RUBIO et al.
Instruments fondés sur la performance
En bref
Auteur externe :
Iain BEGG
Performance-based Instruments: How could their design be improved? EN
Étude
Résumé :
The expanded use of performance-based instruments, notably as used in the Recovery and Resilience Facility, requires adaptation of budgetary control. This study examines how key changes, such as financing not linked to costs and the use of milestones and targets to trigger disbursement alter budgetary control, The study also puts forward recommendations for the CONT committee of the European Parliament to consider in influencing negotiations on the next MFF.
Auteur externe :
Iain BEGG, Alessandro LISCAI, Zsolt DARVAS, Michal KRYSTYANCZUK, Kamil SEKUT, Anna FIORE, John BACHTLER, Stefan KAH, Carlos MENDEZ, Odilia VAN DER VALK
Documents connexes
Error rates compared - Methodologies underpinning the European Commission’s risk at payment/closure and the European Court of Auditors’ estimated level of error EN
Étude
Résumé :
This study introduces Members of the European Parliament to the different estimates of the level of error affecting EU expenditure in cohesion policy. It explains how the European Commission calculates the estimated ‘risk at payment’ and ‘risk at closure’, how the European Court of Auditors calculates the ‘estimated level of error’ and how the two methodologies differ. The conclusion provides guidance on interpreting the different estimates.
Auteur externe :
James RAMPTON, Christine STEDTNITZ
Recovery and Resilience Dialogue with the European Commission EN
Analyse approfondie
Résumé :
Executive Vice-President Fitto and Commissioner Dombrovskis are invited to the 18th Recovery and Resilience Dialogue (RRD) under the Recovery and Resilience Facility (RRF) Regulation, scheduled for 31 March 2025. The previous RRD took place on 10 February 2025. For further details on sections 1 and 2 please contact EGOV. For further details on section 3 please contact EGOV and BSU.
Mapping the current structure and discovering the potential of ‘other revenue’ EN
Étude
Résumé :
This research study provides an overview of other revenue and its current and potential future relevance in the EU revenue system. After setting out the conceptual foundations and important definitions related to other revenue, the study maps the different categories of other revenue and presents their development over time. Finally, the study discusses several options to strengthen the role of other revenue, considering both existing and potential new other revenue sources.
This study was provided at the request of the BUDG Committee.
Auteurs :
SCHWARCZ András
Auteur externe :
Veronika KUBEKOVÁ, Margarita SANZ, Lukas SCHMOIGL, Margit SCHRATZENSTALLER, Andrea SUTRICH, & Philipp HEIMBERGER
Cadre de performance et d’intégration du budget de l’Union
En bref
Résumé :
L’étude originale complète s’intéresse à la budgétisation axée sur les performances et à l’intégration, deux approches relativement nouvelles de la gouvernance des dépenses publiques qui sont de plus en plus utilisées dans les programmes de dépenses de l’Union. Si elles présentent certaines caractéristiques communes, elles diffèrent par leur visée. Afin d’alimenter le débat sur le prochain cadre financier pluriannuel (CFP), la présente étude évalue le fonctionnement de ces deux approches dans la pratique, en cherchant à recenser leurs lacunes et à recommander d’éventuelles solutions.
Auteur externe :
Iain BEGG
EU anti-fraud architecture – the role of EU-level players, how they cooperate and the challenges they face EN
En bref
Résumé :
The original full study commissioned by the European Parliament's Committee on Budgetary Control, presents an overview of the current anti-fraud architecture of the European Union, describing the composition, roles and responsibilities of the organisations involved, as well as their governance structures and forms of cooperation. The study examines the status quo, identifies potential risks and challenges related to the design and functioning of the architecture which can suggest further actions to improve its effectiveness. It places a particular focus on the role of the European Parliament in this context.
Auteur externe :
James Eager, Luca Marcolin and Laura Granito
Adapting the EU budget to make it fit for the purpose of future enlargements EN
Étude
Résumé :
This study examines the implications of future enlargements for the next MFF. It reviews adjustments made to the EU budget during past enlargements and estimates the budgetary costs of the accession of all current candidate and potential candidate countries (excluding Türkiye) under three alternative scenarios which distinguish between the number of enlargement countries and the timing of enlargement. It then provides policy recommendations for adapting the next MFF to enlargement. The study was prepared at the request of the Committee on Budgets.
Auteur externe :
Eulalia RUBIO, Cinzia ALCIDI, Romy HANSUM, Tina AKHVLEDIANI, Iain BEGG, Johannes LINDLER & Benjamin COUTEAU
Commitments made at the confirmation hearings of the Commissioners-designate 2024-2029 EN
09-01-2025
700.896
AFET
ITRE
CONT
PECH
PETI
TRAN
INTA
AGRI
ENVI
REGI
LIBE
JURI
IMCO
BUDG
FEMM
CULT
ECON
AFCO
DEVE
EMPL
Briefing
Résumé :
Commitments made at the confirmation hearings of the Commissioners-designate 2024-2029
Performance and mainstreaming framework for the EU budget - Empirical evidence, analysis and recommendations EN
Étude
Résumé :
Performance-based budgeting by focusing on ‘what works’, as opposed to whether money has been properly spent, aims to improve the quality of public spending. This study examines how successful the approach has been in the EU, looking at the multi-annual financial framework and the Recovery and Resilience Facility. The study looks, in particular, at the role of the European Parliament and how it could be enhanced, drawing on lessons from use of the approach in national settings.
Auteur externe :
Iain BEGG, Francesco CORTI, Alessandro LISCAI, Zsolt DARVAS, Michal KRYSTYANCZUK, Kamil SEKUT, Anna FIORE, John BACHTLER, Stefan KAH, Carlos MENDEZ, Odilia VAN DER VALK
European Union gender budgeting – state of play 2024 EN
Briefing
Résumé :
The European Commission adopted the 2020-2025 Gender Equality Strategy to achieve significant progress towards gender equality across the EU by 2025. This included the introduction of the gender budgeting methodology in 2021. The methodology was applied to the budgets of 2021, 2022, 2023, 2024 and 2025. The gender budgeting methodology categorises programmes using scores (2, 1, 0*, 0). However, vague criteria like ‘potential to contribute’ (score of 0*) and limited data undermine its accuracy and transparency. Only 2% of total funds are assigned to programmes with gender equality as their primary goal (score of 2), 9% of total funds are assigned to programmes which received a score of 1 and 69% of funds are assigned to programmes with a score of 0. This briefing gives an overview of the state of play of gender budgeting in the different EU programmes. It describes the methodology and gives examples of gender equality measures taken using EU funding
Auteurs :
POUWELS Alexandra Cynthia Jana
Lessons learned from the implementation of crisis response tools at EU level Part 2: Future challenges, parliamentary control and policy options EN
Étude
Résumé :
Building on Part 1, which draws lessons from the implementation of CRII, CRII+, REACT-EU and SURE, Part 2 of this study explores alternative approaches to enhance the EU budget’s capacity to respond to crises and discusses the implications of these options from the point of view of control and accountability.
Auteur externe :
Eulalia RUBIO, Cinzia ALCIDI
Recent inflation developments and the EU budget: Country-specific impacts and policy options EN
Étude
Résumé :
The recent high inflation affects EU Member States differently. It is therefore important to quantify country-specific inflation impacts in regard to the implementation of the EU budget. This in-depth study focuses on country-specific inflation effects regarding research expenditures, Cohesion Policy, the Common Agricultural Policy, and NextGenerationEU. Moreover, policy options and recommendations at EU level to prevent adverse effects of future inflation shocks on the EU budget are identified and discussed.
This document was provided at the request of the BUDG Committee.
Auteur externe :
Meryem GÖKTEN, Atanas PEKANOV, Marcus SCHEIBLECKER, Margit SCHRATZENSTALLER, Franz SINABELL
Résumé :
Les passifs éventuels pour le budget de l’Union ont considérablement augmenté en ampleur et en complexité et continueront à croître dans le contexte du CFP 2021-2027. Le présent document suit leur évolution, explique les risques qu’ils feraient peser sur le budget de l’Union et analyse les pratiques de gestion des risques pour y remédier. Nous prévoyons que le total des passifs éventuels fera plus que doubler d’ici à 2027, pour atteindre 612 milliards d’euros, principalement en raison des prêts FRR et, dans une moindre mesure, du soutien financier à l’Ukraine.
Auteur externe :
Atanas PEKANOV and Thomas URL
Type de document
Résumé exécutif
Study in Focus: EU contingent financial liabilities EN
En bref
Résumé :
The original full study tracks the evolution of EU contingent liabilities. Contingent liabilities for the EU budget have grown considerably in their magnitude and complexity and will continue to increase under the MFF 2021-2027. We explain the risks they might impose on the EU budget and analyse risk management practices to address them. We forecast total contingent liabilities will more than double by 2027, reaching EUR 612 billion. This increase will be driven mainly by RRF loans and to a lesser extent by financial support to Ukraine.
Auteur externe :
Atanas PEKANOV and Thomas URL
Nomination for a Member of the European Court of Auditors: Bulgaria EN
En bref
Résumé :
This note describes the treaty provisions and appointment procedure for ECA members at EU level. In addition, it provides information on the national nomination procedure for the ECA member in Bulgaria and the country’s candidate.
Auteurs :
MILICEVIC Vera
EU enlargement and the post-2027 Multi-Annual Financial Framework EN
Briefing
Résumé :
Current estimates suggest that the cost of integrating all potential candidates, excluding Turkey, would be manageable, ranging from €15.7 billion to €26 billion per year. This range reflects different assumptions and methodological choices. At its maximum, this cost represents 0.2% of the EU’s GDP and could be easily covered within the existing margin of the Own Resources ceiling. The entry of Ukraine in the Common Agricultural Policy (CAP) poses significant challenges. Although accession may not be imminent, the EU should begin planning for this eventuality.
Auteur externe :
Eulalia RUBIO