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having regard to the Commission proposal to Parliament and the Council (COM(2025)0828),

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having regard to Article 294(2) and Articles 194(2) and 207 of the Treaty on the Functioning of the European Union, pursuant to which the Commission submitted the proposal to Parliament (C10-0123/2025),

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having regard to Article 294(3) of the Treaty on the Functioning of the European Union,

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having regard to the reasoned opinions submitted, within the framework of Protocol No 2 on the application of the principles of subsidiarity and proportionality, by the Hungarian Parliament and the Slovak Parliament, asserting that the draft legislative act does not comply with the principle of subsidiarity,

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having regard to the opinion of the European Economic and Social Committee of 18 September 2025  (1),

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after consulting the Committee of the Regions,

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having regard to the provisional agreement approved by the committees responsible under Rule 75(4) of its Rules of Procedure and the undertaking given by the Council representative by letter of 10 December 2025 to approve Parliament’s position, in accordance with Article 294(4) of the Treaty on the Functioning of the European Union,

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having regard to Rule 60 of its Rules of Procedure,

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having regard to the opinion of the Committee on the Internal Market and Consumer Protection,

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having regard to the joint deliberations of the Committee on International Trade and the Committee on Industry, Research and Energy under Rule 59 of the Rules of Procedure,

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having regard to the report of the Committee on International Trade and the Committee on Industry, Research and Energy (A10-0195/2025),

1.

Adopts its position at first reading hereinafter set out;

2.

Takes note of the statement by the Commission annexed to this resolution, which will be published in the L series of the Official Journal of the European Union together with the final legislative act;

3.

Calls on the Commission to refer the matter to Parliament again if it replaces, substantially amends or intends to substantially amend its proposal;

4.

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