HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"L 347/30
EN
Official Journal of the European Union
30.12.2011
REGULATION (EU) No 1339/2011 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
of 13 December 2011
amending Regulation (EC) No 1905/2006 establishing a financing instrument for development
cooperation
THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE
the Council of 20 December 2006 establishing a
EUROPEAN UNION,
financing instrument for the promotion of democracy
and human rights worldwide ( 7 ), and Regulation (EC)
Having regard to the Treaty on the Functioning of the European
No 1905/2006 of the European Parliament and of the
Union, and in particular Article 209(1) thereof,
Council ( 8 ).
Having regard to the proposal from the European Commission,
(2) In
implementing
Regulation
(EC)
No
1905/2006,
incon
Acting in accordance with the ordinary legislative procedure, in
sistencies have emerged regarding exceptions to the
the light of the joint text approved by the Conciliation
principle of non-eligibility for Union financing of costs
Committee on 31 October 2011 (
related to taxes, duties and other charges. It is therefore

1 ),
proposed to amend the relevant provisions of that Regu
Whereas:
lation in order to align it with the other instruments.
(1) A
new
framework
for
planning
and
delivering
assistance (3) This
Regulation
does
not
go
beyond
what
is
necessary
in
was established in 2006 in order to make the
order to achieve the objective pursued, in accordance
Community’s external assistance more effective and
with Article 5(4) of the Treaty on European Union.
transparent. It contains Council Regulation (EC) No
1085/2006 of 17 July 2006 establishing an Instrument
(4) Regulation
(EC)
No
1905/2006
should
therefore
be
for Pre-Accession Assistance (IPA) ( 2 ), Regulation (EC) No
amended accordingly,
1638/2006 of the European Parliament and of the
Council of 24 October 2006 laying down general
HAVE ADOPTED THIS REGULATION:
provisions establishing a European Neighbourhood and
Article 1
Partnership Instrument ( 3 ), Council Regulation (EC) No
1934/2006 of 21 December 2006 establishing a
Article 25(2) of Regulation (EC) No 1905/2006 is replaced by
financing instrument for cooperation with industrialised
the following:
and other high-income countries and territories ( 4 ), Regu
lation (EC) No 1717/2006 of the European Parliament
‘2. Union
assistance
shall
not
in
principle
be
used
for
and of the Council of 15 November 2006 establishing an
paying taxes, duties or charges in beneficiary countries.’.
Instrument for Stability ( 5 ), Council Regulation (Euratom)
Article 2
No 300/2007 of 19 February 2007 establishing an
Instrument for Nuclear Safety Cooperation ( 6 ), Regulation
This Regulation shall enter into force on the day following its
(EC) No 1889/2006 of the European Parliament and of
publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Strasbourg, 13 December 2011.
For the European Parliament
For the Council
The President
The President
J. BUZEK
M. SZPUNAR
( 1 ) Position of the European Parliament of 21 October 2010 (not yet
published in the Official Journal) and position of the Council at first
reading of 10 December 2010 (OJ C 7 E, 12.1.2011, p. 11).
Position of the European Parliament of 3 February 2011 (not yet
published in the Official Journal). Legislative resolution of the
European Parliament of 1 December 2011 (not yet published in
the Official Journal) and decision of the Council of 28 November
2011.
( 2 ) OJ L 210, 31.7.2006, p. 82.
( 3 ) OJ L 310, 9.11.2006, p. 1.
( 4 ) OJ L 405, 30.12.2006, p. 41.
( 5 ) OJ L 327, 24.11.2006, p. 1.
( 7 ) OJ L 386, 29.12.2006, p. 1.
( 6 ) OJ L 81, 22.3.2007, p. 1.
( 8 ) OJ L 378, 27.12.2006, p. 41.

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EN
30.12.2011 Official
Journal
of
the
European
Union L
347/31
STATEMENT BY THE EUROPEAN PARLIAMENT AND THE COUNCIL ON THE USE OF
DELEGATED ACTS IN THE FUTURE MULTIANNUAL FINANCIAL FRAMEWORK (MFF)
2014-2020
The European Parliament and the Council take note of the Commission Communication ‘A Budget for
Europe 2020’ (COM (2011) 500 ( 1 )), in particular in relation to the proposed use of delegated acts in the
future external financing instruments and await legislative proposals, which will be duly considered.
( 1 ) The Commission in its Communication: ‘A budget for Europe 2020’ (COM (2011) 500), states that:
‘Furthermore, the future legal bases for the different instruments will propose the extensive use of delegated acts to
allow for more flexibility in the management of the policies during the financing period, while respecting the
prerogatives of the two branches of legislator.’
and
‘It is considered that democratic scrutiny of external aid must be improved. This could be achieved by the use of
delegated acts in accordance with Article 290 of the Treaty for certain aspects of programmes, not only placing the
co-legislators on an equal footing but also ensuring more flexibility in programming. For the EDF, it is proposed to
bring scrutiny into line with the DCI, whilst taking into account the specificities of this instrument.’.

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