Introductory text

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 177 thereof,

Having regard to the proposal from the European Commission,

After transmission of the draft legislative act to the national parliaments,

Having regard to the opinion of the European Economic and Social Committee^f1,

After consulting the Committee of the Regions,

Acting in accordance with the ordinary legislative procedure^f2,

Whereas:

Regulation (EU) No 1303/2013 of the European Parliament and of the Council^f3 lays down the common and general rules applicable to the European Structural and Investment Funds, including the European Regional Development Fund (‘ERDF’). In order to provide additional assistance to Member States affected by natural disasters, it should be possible to introduce a separate priority axis within an operational programme, with a co-financing rate of up to 95 % to cover the ERDF investment priorities as set out in Regulation (EU) No 1301/2013 of the European Parliament and of the Council^f4.

The operations to be co-financed under the separate priority axis for natural disasters should be those aimed at reconstruction in response to major or regional natural disasters as defined in Council Regulation (EC) No 2012/2002^f5.

For operations under the separate priority axis for natural disasters, it is necessary to introduce a derogation from the general rules concerning the starting date of eligibility of expenditure in relation to expenditure that becomes eligible as a result of an amendment of a programme, to ensure the possibility of co-financing measures taken by Member State authorities directly after a disaster occurs, but before the operational programme is amended.

In order to allow for the eligibility of expenditure incurred and paid as from the date when the natural disaster occurred, even if that is before the entry into force of this Regulation, the corresponding provision on the starting date of eligibility of expenditure of beneficiaries should have retroactive effect.

Regulation (EU) No 1303/2013 should be therefore amended accordingly,

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