This document is an excerpt from the EUR-Lex website
Implementing acts are non-legislative acts adopted by the European Commission (or exceptionally the Council of the EU) to specify how legislation should be implemented with regard to highly technical aspects.
Under the Lisbon Treaty, the EU’s system of comitology was reformed. ‘Comitology’ refers to the procedures used for EU decision-making, where the European Commission is given the power by a basic legislative act adopted by the European Parliament and the Council, usually under the ordinary legislative procedure, to take decisions in the form of non-legislative acts:
Article 291 of the Treaty on the Functioning of the European Union provides the legal basis for implementing acts. Implementing acts are adopted by the Commission after it consults committees comprising technical experts from the EU Member States.
The European Parliament and the Council have the right of scrutiny but cannot veto implementing acts.
Implementing acts are adopted in fields as diverse as spending programmes, environmental and health protection, and taxation.