Recital (4)

In light of the importance of horizontal enabling conditions applicable to all specific objectives and the criteria necessary for the assessment of their fulfilment, within the meaning of Article 15(1), second subparagraph, of and Annex III to Regulation (EU) 2021/1060 of the European Parliament and of the Council for the effective and efficient use of the overall Union support granted by those Union Funds and the need to ensure the practical effect of those Union Funds, the amounts exceeding the flexibility amount referred to in Article 86(1), second subparagraph, of that Regulation, which correspond to specific objectives that are subject to a negative assessment by the Commission on the basis of the application of those horizontal enabling conditions should not be subject to a programme amendment or transfer on the basis of the new priorities and flexibility provided for in the amending provisions set out in this Regulation. Such a proportionate measure constitutes a necessary incentive, intended to ensure that Member State law and practice continues to comply with the horizontal enabling conditions and that the expenditure covered by the Union Funds meets the Union’s objectives. Since Regulation (EU, Euratom) 2020/2092 of the European Parliament and of the Council is of horizontal application, the same requirement should apply to the amounts corresponding to commitments suspended by measures adopted on the basis of that Regulation. Amounts within the flexibility amount referred to in Article 86(1), second subparagraph, of Regulation (EU) 2021/1060 and corresponding to the specific objectives subject to a negative assessment by the Commission on the basis of the application of the horizontal enabling conditions can be subject to a programme amendment or transfer on the basis of new priorities, provided that such new priorities comply with the objectives pursued by the horizontal enabling conditions.