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Definition
Opinions set out the ECA’s view on proposals for new or updated EU legislation with an impact on the financial management of EU funds or related aspects, based on its accumulated audit experience and other knowledge.
Principles
Through our opinions, we aim to make a useful contribution to legislative decision-making, by identifying where proposals are unclear, open to misinterpretation or with potentially unexpected consequences.
Opinions can include suggestions for change, if necessary for clarifying the points we are making or when otherwise considered useful.
We publish our opinions in sufficient time for the European Parliament, Council or other bodies to take account of them when deciding on the legislation concerned.
We issue opinions:
- when it is mandatory for us to be consulted on financial rules (
[link new-window title="Art%20322%20TFEU" link="https%3A%2F%2Feur-lex.europa.eu%2Flegal-content%2FEN%2FTXT%2FPDF%2F%3Furi%3DCELEX%3A12012E%2FTXT%26from%3DEN%23page%3D141" icon="external-link" /]
), the fight against fraud ([link new-window title="Art%20325(4)%20TFEU" link="https%3A%2F%2Feur-lex.europa.eu%2Flegal-content%2FEN%2FTXT%2FPDF%2F%3Furi%3DCELEX%3A12012E%2FTXT%26from%3DEN%23page%3D142" icon="external-link" /]
) and staff regulations ([link new-window title="Art%20336%20TFEU" link="https%3A%2F%2Feur-lex.europa.eu%2Flegal-content%2FEN%2FTXT%2FPDF%2F%3Furi%3DCELEX%3A12012E%2FTXT%26from%3DEN%23page%3D146" icon="external-link" /]
); and
- when one of the institutions or bodies requests our opinion under
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. The ECA is not obliged to respond to all such requests, but will generally do so when our contribution is likely to be useful to our stakeholders.
In other cases, we may comment on legislative proposals in the form of ‘Observations on a proposal for legislation on XXX’ on the basis of [link new-window title="Article%20287(4)%20of%20the%20TFEU" link="https%3A%2F%2Feur-lex.europa.eu%2Flegal-content%2FEN%2FTXT%2FPDF%2F%3Furi%3DCELEX%3A12012E%2FTXT%26from%3DEN%23page%3D125" icon="external-link" /]
.
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[standards]
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[rules]
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