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Document 52023IP0195

European Parliament resolution of 10 May 2023 on own resources: a new start for EU finances, a new start for Europe (2022/2172(INI))

OJ C, C/2023/1067, 15.12.2023, ELI: (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)


European flag

Official Journal
of the European Union


Series C




Own resources: a new start for EU finances, a new start for Europe

European Parliament resolution of 10 May 2023 on own resources: a new start for EU finances, a new start for Europe (2022/2172(INI))


The European Parliament,

having regard to Article 311 of the Treaty on the Functioning of the European Union (TFEU),

having regard to its resolution of 29 March 2007 on the future of the European Union’s own resources (1),

having regard to Regulation (EU) 2021/1119 of the European Parliament and of the Council of 30 June 2021 establishing the framework for achieving climate neutrality and amending Regulations (EC) No 401/2009 and (EU) 2018/1999 (‘European Climate Law’) (2),

having regard to the final report and recommendations of the High Level Group on Own Resources on the future financing of the EU, issued in December 2016,

having regard to Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom (3),

having regard to the Interinstitutional Agreement of 16 December 2020 between the European Parliament, the Council of the European Union and the European Commission on budgetary discipline, on cooperation in budgetary matters and on sound financial management, as well as on new own resources, including a roadmap towards the introduction of new own resources (4) (IIA),

having regard to its resolution of 15 December 2022 on upscaling the 2021-2027 multiannual financial framework: a resilient EU budget fit for new challenges (5),

having regard to the Commission proposal for a Council Decision amending Decision (EU, Euratom) 2020/2053 on the system of own resources of the European Union (COM(2021)0570),

having regard to the Commission communication entitled ‘The next generation of own resources for the EU Budget’ (COM(2021)0566),

having regard to its position of 16 September 2020 on the draft Council Decision on the system of own resources of the European Union (6),

having regard to its resolution of 12 May 1965 on proposals from the European Commission relating to financing the common agricultural policy (CAP) and to the creation of own resources for the EEC (7),

having regard to the Council Decision of 21 April 1970 on the replacement of financial contributions from Member States by the Communities’ own resources (8),

having regard to the Treaty amending certain budgetary provisions of the Treaties establishing the European Communities and of the Treaty establishing a Single Council and a Single Commission of the European Communities of 22 April 1970  (9) (Treaty of Luxembourg),

having regard to its amendments adopted on 22 June 2022 on the proposal for a directive of the European Parliament and of the Council amending Directive 2003/87/EC establishing a system for greenhouse gas emission allowance trading within the Union, Decision (EU) 2015/1814 concerning the establishment and operation of a market stability reserve for the Union greenhouse gas emission trading scheme and Regulation (EU) 2015/757 (10),

having regard to its amendments adopted on 22 June 2022 on the proposal for a regulation of the European Parliament and of the Council establishing a carbon border adjustment mechanism (CBAM) (11),

having regard to its position of 16 December 2020 on the draft Council regulation laying down the multiannual financial framework for the years 2021 to 2027 (12),

having regard to the conclusions of the European Council adopted on 21 July 2020,

having regard to the pilot project entitled ‘Feasibility Study for a social reuse of the assets frozen and confiscated as a result of EU sanctions adopted following Russia’s military aggression against Ukraine’  (13),

having regard to Rule 54 of its Rules of Procedure,

having regard to the opinions of the Committee on Economic and Monetary Affairs and the Committee on Constitutional Affairs,

having regard to the letter from the Committee on the Environment, Public Health and Food Safety,

having regard to the report of the Committee on Budgets (A9-0155/2023),


whereas, pursuant to Article 311 TFEU, the Union must provide itself with the means necessary to attain its objectives and carry through its policies, and its budget, without prejudice to other revenue, is to be financed wholly from own resources; whereas Article 311 TFEU also provides that Council must consult the European Parliament before adopting a decision on own resources;


whereas a high level of gross national income (GNI)-based contributions makes budgetary decisions too dependent on the Member States; whereas the Union budget is also financed by genuine own resources through customs duties and value added tax (VAT), which the Member States tend to consider to be national contributions to the Union budget;


whereas the Court of Justice of the European Union has ruled that ‘the exercise by Parliament of its budgetary powers in plenary sitting constitutes a fundamental event in the democratic life of the European Union’ (14);


whereas the roadmap towards the introduction of new own resources in the legally binding IIA engages the institutions to keep the issue of the financing of the Union budget high on the political agenda with a view to ensuring a viable path to refinancing the debts incurred in the context of NextGenerationEU (NGEU) and stipulates that the Commission could include in the second basket of new own resources a financial transaction tax and a financial contribution linked to the corporate sector or a new common corporate tax base;


whereas the need to repay NGEU, the economic and social shockwaves of Russia’s unprovoked and unjustified invasion of Ukraine, the heavy impact of inflation on the Union budget and the intensifying global race to shape the future of clean energy technology manufacturing, fed by massive public interventions from global powers such as the US Inflation Reduction Act, and other emerging challenges for the Union, underline the need to reassess the Union’s system of own resources, by exploiting the full potential of new genuine own resources in order to assure sustainable financing of the Union budget in the long term;


whereas the COVID-19 pandemic has had major repercussions on the EU’s social fabric and economy, and is posing long-term challenges for our economic and social recovery; whereas the pandemic exposed the important funding needs inside Europe, which can best be addressed through common action on key policies;


whereas the Report on the final outcome of the Conference on the Future of Europe of 9 May 2022 includes a plenary proposal that ‘the EU needs to take into account the social and economic impact of the war against Ukraine and the link between the EU economic governance with the new geopolitical context and by strengthening its own budget through new own resources’; whereas, in the Conference on the Future of Europe (CoFoE), EU citizens proposed both strengthening the Union budget through new own resources (15) and that Parliament should decide on the Union budget, as is the right of parliaments at national level (16);


whereas Parliament has already expressed its position in favour of the abolition of all rebates and corrections, the simplification of the VAT-based own resource, the unity of the EU budget and the use of fines and fees as extra revenue for the Union budget;


whereas the Commission presented a legislative proposal in December 2021 that will introduce three new categories of own resources, based, respectively, on the emissions trading system (ETS), the carbon border adjustment mechanism (CBAM) and Pillar One of the Organisation for Economic Co-operation and Development (OECD) convention on international corporate taxation;


whereas Parliament’s position of 23 November 2022 on the proposal for a Council decision amending Decision (EU, Euratom) 2020/2053 on the system of own resources of the European Union (17) broadly endorsed this proposal as an important, albeit insufficient step; whereas the Council is continuing to examine the proposal;


whereas the sectoral legislation on the ETS and the CBAM is due to be adopted in the second quarter of 2023; whereas the multilateral convention on Pillar One of the OECD agreement and its harmonised implementation at Union level are still pending;


whereas the first signs of the positive policy effect of the non-recycled plastic-based own resource are being noted;

The case for reforming the EU budget’s revenue policy


Declares that EU finances are going through a critical period where a lack of reform would have highly detrimental effects on the future of the European Union, its policies, objectives and the trust of citizens and investors in the Union;


Stresses the crucial and growing importance of the Union budget in delivering on the Union’s key policy objectives, its flagship programmes and its crisis responsiveness; underlines the multiple challenges the EU is facing such as building up its open strategic autonomy, notably in the fields of industrial policy, health, space, food, raw materials, chemicals, resilience, ending its reliance upon Russian fossil fuels, promoting the green and digital transitions, while leaving no one behind, combating climate change and the biodiversity crisis, delivering on the European Pillar of Social Rights, ensuring gender equality, completing the health union and the energy union, and financing important common projects such as defence cooperation, civil protection and space; recalls that the Commission has stated that the unforeseen needs created by war in Europe are well beyond the means available in the current multiannual financial framework (MFF); considers that all new Union policies and challenges must involve new financial means and additional fresh resources;


Reiterates, in this regard, that robust, reliable and resilient financing of the Union budget requires a diversified and enlarged set of own resources; is convinced that there is huge potential in a well-designed reform of the Union own resources not only for strengthening the financing of its budgetary needs, but also for boosting its policy outputs, improving the fiscal equilibrium between the Union and its Member States and adding value to overall public finance;


Recalls that the Union is obliged to repay the principal and interest of the funds borrowed under the EU Recovery Plan; recalls, in this regard, that the Union institutions adopted a ‘repayment plan’ in the form of a legally binding interinstitutional agreement establishing a roadmap for the introduction of new own resources to cover the borrowing costs in full; recalls, in this context, that the triple-AAA rating of the Union as a quasi-sovereign borrower depends, inter alia, on the reliability and credibility of the institutions’ following up on their political commitment to introduce new own resources; recalls that the European Union Recovery Instrument (EURI) repayment costs and their fluctuations are already having a negative impact on the Union budget and reiterates its call on the Commission to address the issue of the EURI in the mid-term revision of the MFF and to place the EURI budget line over and above the MFF ceilings;


Recalls its abovementioned position of 23 November 2022 on the proposal for an amendment of the Own Resources Decision; recalls that it has broadly endorsed the initiative to introduce three new sources of revenue based on the ETS, the CBAM and the proceeds of OECD Pillar One;


Expresses its high expectations that, with the ETS- and CBAM-based own resources, the long-standing demand for a better linkage of the revenue side of the Union budget with environmental policies and the rationale of climate mainstreaming across expenditure and revenue policies will finally become operational; notes that the sectoral negotiations on the CBAM and the ETS have led to an agreement; welcomes the fact that the resulting legal texts in the ETS Directive and the CBAM Regulation remain fully compatible with the own resources proposal; calls for the Union institutions to thoroughly assess the implications regarding the revenue estimations; insists on not using such analyses as a pretext for blocking decision-making and calls on the Council to move as swiftly as possible in adopting the relevant legal texts; acknowledges, furthermore, that in the very long run, as the process of decarbonisation continues as planned, the yields from the green own resources will diminish;


Notes that the current reference in the own resources proposal to own resources from the proceeds of the OECD/G20 Pillar One Agreement will have to be updated in line with the multilateral convention and the related Union directive to implement the provisions in the Member States in a harmonised manner; is, however, very concerned that the negotiations on the Pillar One reform are moving too slowly at global level;


Considers that these new own resources are necessary to avoid the next generation of Europeans paying the price for the repayment of the principal and the interest of the funds borrowed under NGEU, either through an increased burden on taxpayers or via cuts in regular Union programmes directly affecting beneficiaries and project-holders; strongly believes that the Union institutions and political actors should communicate the merits of the Union budget and its revenue side more clearly to citizens; notes the legitimate demand by Europeans for more social and tax justice; warns against any attempt to reduce funding for ordinary Union policies to make space for the repayment of Union debt, as this would endanger long-term Union goals, such as economic, social and territorial convergence, research and innovation or the green and digital transitions;


Regrets that the current way in which the Union budget is financed makes it subject to national budgetary constraints, thus leading to downward pressure on its — already modest — overall volume and a ‘juste retour’ logic that does not reflect fully the solidarity principle at the core of Union integration; believes that this structure is one of the main reasons preventing the Union from fulfilling all its tasks and commitments effectively; is very concerned by the slow progress in the modernisation of the own resources system since the creation of the European Communities;


Regrets that the Council has yet to approve the first basket of new own resources; calls on the Member States in the Council to adopt the new own resources from the first package of 14 December 2021 without further delay, as a matter of urgency; is deeply worried, however, that the amounts generated by the new own resources will not be sufficient to cover all NGEU repayments and borrowing costs (estimated at at least EUR 15 billion per year on average until 2058); calls, therefore, on the Commission to come forward with the next batch of proposals as soon as possible and no later than the third quarter of 2023; insists that these proposals take into account the priorities of Parliament as outlined herein;

Diversifying the EU’s financing sources and finding a new revenue balance


Urges all actors to continue the efforts to identify fresh and new, preferably genuine, own resources and other revenue sources for the Union budget with the aim of fully covering the overall expected expenditure for the repayment of the principal and the interest of the funds borrowed under the NGEU and reinforcing the Union budget where the ‘1 % of EU GDP dogma’ is to be abandoned; believes that introducing new own resources beyond the legally binding IIA would achieve lasting benefits, not only in the delivery of Union policies, but also in ensuring the Union’s standing as a credible and smart debt issuer;


Underlines that the proceeds from additional Union own resources must be sufficient not only to cover the debt service of the Union bonds, including the incurring interest charges, but also to sustain and facilitate necessary European investments beyond 2026;


Believes that the revenue side of the Union budget should be used strategically to strengthen the Union’s competitiveness and sustainability, and to promote innovation in the EU, as well as social, fiscal and environmental justice; underlines that green own resources should be complemented by tax-based own resources from the corporate for reasons of sufficiency, fiscal equivalence (those who benefit from the Union and its open markets should also contribute their fair share to its financing) and overall distributional fairness among Member States and sectors;


Underlines that dealing with the climate and biodiversity crises creates a further need to mobilise more resources and re-evaluate the current incentivising policies in the Union; strongly believes that the revenue side of the Union budget can be used both to deter certain negative behaviours and to enable investments to achieve the green transition to a carbon-neutral economy; stresses the importance of these policies in reaching the 2030 and 2050 targets, particularly in reducing greenhouse gas emissions and phasing out fossil fuels;

Corporate taxation (BEFIT)


Looks forward to the Commission’s upcoming Business in Europe: Framework for Income Taxation (BEFIT) initiative in the third quarter of 2023; urges the Commission to propose a single corporate tax rulebook for the Union, based on the key features of a common tax base and the allocation of profits between Member States by using a formula or formulary apportionment of corporate income tax based on the BEFIT rules, as a new own resource in the spirit of the roadmap; expects the new approach to this corporate tax-based own resource to address issues of national differences in corporate taxation that have so far impeded an own resource in this realm and to allow for a broad scope capturing more companies active in the single market than only the few biggest and most profitable multinationals that are subject to the OECD Pillar One Agreement; warns that if the negotiations regarding the OECD Pillar One are not concluded in a reasonable time frame, the Commission should consider other sources of revenue from large corporations that operate in the single market;

EU ‘fair border mechanism’


Deplores the fact that the production chains for certain products entering the Union single market involve workers from third countries who do not receive a decent wage and, in some cases, live in extreme poverty; points out that importing such commodities into the Union leads to unfair competition (‘social dumping’);


Calls, therefore, on the Commission to proceed with a stakeholder consultation and a thorough impact assessment pertaining to a possible legislative proposal on a ‘fair border mechanism’, requiring companies importing goods into the Union single market to pay workers employed in non-EU countries in their global supply chain a daily wage that is above the relevant poverty line and is sufficient to allow them to escape absolute poverty, as defined by the relevant international organisations; underlines that if a company imports products into the Union single market made by workers in non-EU countries whose wages are below a fixed threshold in breach of such legislation, it would have to pay a charge amounting to the difference between this threshold and the actual remuneration their workers receive; considers that the proceeds of charges incurred in the course of enforcing such a measure should accrue to the Union budget; expects the Commission to provide an estimate of the impact on working conditions in non-EU countries, as well as the compatibility of such a measure with the relevant WTO rules; considers that such a measure could enhance the competitiveness of companies producing in the Union that comply with certain labour standards, working conditions and wage levels; invites the Commission, in considering a ‘fair border mechanism’, to take into account lessons from existing comparable mechanisms in the Union and worldwide, such as the CBAM;

Financial Transaction Tax (FTT)


Reiterates its call on the Commission to cover, financial services, including financial transactions, in its second basket of own resources; calls on the Commission, therefore, to consider a Union-wide FTT; urges, in this context, the Commission and the Member States involved in the negotiations on the enhanced cooperation to do their utmost to reach an agreement on the FTT before the end of June 2023; encourages the rest of the Member States to join them; considers that the FTT as an own resource has a high potential revenue, which would facilitate the repayment of the NextGenerationEU debt and would provide increased means to fund the Union’s priorities; stresses that any proposal should be accompanied by a thorough impact assessment, contribute to the Union’s policy objectives and follow the Union’s subsidiarity principle;


Draws attention to the growing repurchase of corporate stock (share buyback) in the Union; calls on the Commission to assess the feasibility of an excise duty on the repurchase of shares by corporations, as this would allow the generation of new resources, while disincentivising this increasingly widespread practice that rewards foreign shareholders at the expense of investments; invites the Commission, in this regard, to assess the potential impact of such an excise duty on the single market ahead of any future proposal; calls on the Commission to evaluate, as a further option, a common and standardised withholding tax framework;

Tax on cryptocurrencies


Suggests the introduction of a European tax on crypto-assets, whose revenues would flow into the Union budget as a new own resource; points out that the global market in crypto-assets has been growing rapidly (albeit unstably) since the 2008 crisis, with capitalisation reaching up to EUR 2 trillion in May 2021; notes that crypto-assets are progressively considered as a genuine means of payment and part of investment strategies; underlines that regulating and taxing crypto-assets at Union level is more efficient than at national level given their high mobility and cross-border dimension; stresses, in this regard, that a European tax on crypto-assets would foster the emergence of a harmonised tax framework for crypto-assets, be more consistent with the cross-border nature of the crypto-assets market, and encourage the adoption of tax standards at global level;


Stresses that several taxation options are conceivable for crypto-assets, such as a tax on capital gains resulting from crypto-asset activities (based on a uniform levy rate for all Member States), a tax on crypto-asset transactions or a tax on the mining and trading of crypto-assets determined according to their electricity consumption and environmental impact; calls on the Commission to assess the impact of these options on the European crypto-asset market, to estimate potential revenues and to come forward with a concrete proposal;

Digital economy


Reiterates its call from its abovementioned position of 23 November 2022, when Parliament stated that in the event of a clear lack of progress at OECD level towards the Multilateral Convention by the end of 2023, a legislative proposal should be submitted for a digital levy or similar measure that can be enacted unilaterally and which can serve as a basis for an own resource of the Union in order to generate revenues by 2026; welcomes the fact that the debate over the contribution of large digital content providers to the network costs is still ongoing;


Observes, moreover, that the expansion of the data economy in Europe has led to a steep increase in data traffic, especially during the pandemic, and to substantial economic benefits for major internet companies and the telecom sector as a whole; is mindful of the environmental impact of data flows; calls on the Commission to identify and assess measures to optimise this data traffic and limit the carbon footprint thereof, including through financial incentives;

Statistics-based own resources


Sees high potential added value in own resources in the form of statistics-based national contributions which provide Member States with an incentive and a reward for vigorous implementation of Union-level policies; calls on the Commission to assess and simulate the impact of such national contributions calculated on the basis of statistics in the social or environmental areas where robust, reliable and common harmonised Eurostat data are available on an annual basis;


Considers that the exact scope and call rate of such statistics-based national contributions could be scaled and calibrated in such a way as to ensure the overall distributive fairness of the next basket of own resources; holds that such a comprehensive and well-calibrated basket of own resources could thus replace and render superfluous any artificial reductions, lump sum rebates or correction mechanisms on the revenue side, which compromise the consistency and incentivising force of the own resources policy;


Calls, specifically, for the establishment of a gender pay gap-based own resource; underlines that, under this mechanism, a share of contributions based on GNI would be replaced by a new distribution key requiring Member States with a higher gender pay gap to contribute more than Member States with smaller gender pay gap, in a proportionate way;


Calls for an examination of the possibility of introducing new own resources linked to types of waste beyond plastic packaging waste, which would, inter alia, incentivise Member States to increase the proportion of waste going to reuse and material recovery, and thus contribute to the objective of a circular economy;


Calls for the establishment of a biowaste-based own resource; underlines that, under this mechanism, a share of GNI-based contributions would be replaced by a new distribution key requiring Member States recycling less biowaste to contribute more than Member States that recycle more biowaste; asks the Commission to assess whether an incentivising mechanism to reduce the generation of hazardous waste and to support its decontamination in order to facilitate its recycling could be implemented as well;


Calls for the establishment of a food waste-based own resource; underlines that, under this mechanism, a share of GNI-based contributions would be replaced by a new distribution key requiring Member States to pay contributions based on the amount of food waste generated in a given year; considers that this own resource would incentivise Member States to implement policies for food waste reduction measures throughout the production chain and at the consumption phase;

Revenue sources other than own resources


Reiterates that any public revenue generated by the implementation of Union policies, the enforcement of Union regulations or the use of Union-funded infrastructure should, by default and in order to mutualise the benefits, accrue to the Union budget, as an own resource or as other revenue, in particular where the levying, collection and enforcement is organised centrally by a Union institution; calls on the Commission, when drafting proposals and for Parliament and the Council, as legislative authorities, to comply with this cross-cutting approach in their legislative work;


Insists that budget revenue in the form of levies, fees — such as those charged for visa waivers under the European Travel Information and Authorisation System (ETIAS) when it comes into operation — excess emission premiums, competition fines, infringement penalties or similar should form an integral part of the annual budget; acknowledges that for Treaty-related reasons, such other income must remain ancillary to own resources under Article 311 which must remain the Union budget’s primary source of financing;


Draws attention to the special case of proceeds generated in the context of criminal justice sentences and, specifically, the confiscation of assets in the event of non-compliance with Union sanctions; requests that the Commission assess in detail how such proceeds or penalties collected by Member State authorities could be made available to the Union budget as an own resource; supports the idea of making the proceeds of the confiscation and monetisation of assets resulting from criminal activities an own resource of the Union; supports the idea of making the proceeds of the confiscation and monetisation of Russian assets available for relief and reconstruction efforts in Ukraine; suggests channelling such proceeds through the general budget of the Union and ensuring a governance structure that involves the Ukrainian and European Parliaments;

Fiscal legitimacy must be ensured by elected representatives: constitutional, procedural and historical considerations


Recalls that the debate on the sources of financing European integration has a long and vivid history; recalls that Article 49 of the Treaty of Paris of 18 April 1951 establishing the European Coal and Steel Community provided that ‘the High Authority is empowered to procure the funds it requires to carry out its tasks by imposing levies on the production of coal and steel; [and] by contracting loans’;


Underlines that Article 201 of the Treaty of Rome of 25 March 1957 establishing the European Economic Community stipulated that ‘the Commission shall study the conditions under which the financial contributions of the Member States … may be replaced by other resources of the Community itself, in particular, by revenue accruing from the common customs tariff when the latter has been definitely introduced’;


Recalls that the Heads of State or Government of the Six, in the Final communiqué of the Hague Summit of 2 December 1969, ‘agreed progressively to replace … the contributions of member countries by their own resources [i.e. of the Communities], taking into account all the interests concerned with the object of achieving in due course the integral financing of the Communities’ budgets … and of strengthening the budgetary powers of the European Parliament’;


Regrets the fact that despite these primary law obligations, only two new own resources have been introduced since the Treaty of Luxembourg in 1970, namely the GNI-based contribution in 1988 and the non-recycled plastic packaging waste-based own resource in 2021;


Recognises the merits of the GNI-based own resource in view of its reliable balancing function; regrets the enduring predominance of the share of national contributions in the own resources system, now amounting to approximately 80 %; points out the modest share of traditional and genuine own resources, especially customs duties, which stands at around 13 % today;


Concludes that the current financing of the Union budget is in breach of the intention of the founding fathers and the spirit of the Treaties;


Recalls its consultative powers regarding the Own Resources Decision; is convinced that a more pronounced role of the European Parliament as the legislative and budgetary authority in the underlying legislation, as well as in the annual budgetary procedure concerning the revenue side and debt levels, should be granted; considers, furthermore, that the European Parliament should play an enhanced role in the decision-making process for own resources to ensure the visibility, legitimacy and democratic accountability of Union public finances;


Recalls that the own resources arrangements should be guided by the overall objectives of simplicity, transparency and equity; reiterates its position that rebates and other correction mechanisms should be abolished;


Underlines that progress on new own resources beyond the second basket included in the IIA is urgently needed; reminds Member States that post-2027 multilateral multiannual financial framework negotiations are fundamentally linked with own resources negotiations and the sufficient availability of own resources; stands ready to make use of all its budgetary powers to ensure that clear and effective progress is made in the area of own resources;


o o


Instructs its President to forward this resolution to the Council, the Commission and national parliaments.

(1)   OJ C 27 E, 31.1.2008, p. 214.

(2)   OJ L 243, 9.7.2021, p. 1.

(3)   OJ L 424, 15.12.2020, p. 1.

(4)   OJ L 433 I, 22.12.2020, p. 28.

(5)  Texts adopted, P9_TA(2022)0450.

(6)   OJ C 385, 22.9.2021, p. 256.


(8)   OJ L 94, 28.4.1970, p. 19.

(9)   OJ L 2, 2.1.1971, p. 1.

(10)   OJ C 32, 27.1.2023, p. 108.

(11)   OJ C 32, 27.1.2023, p. 320.

(12)   OJ C 445, 29.10.2021, p. 240.

(13)  PP 07 23 05.

(14)  Judgment of 2 October 2018, French RepublicEuropean Parliament, C-73/17, ECLI:EU:C:2018:787, paragraph 35.

(15)  CoFoE, proposal 16.

(16)  CoFoE, proposal 39.

(17)  Texts adopted, P9_TA(2022)0404.


ISSN 1977-091X (electronic edition)