(Ordinary legislative procedure: first reading)

The European Parliament,

–  having regard to the Commission proposal to Parliament and the Council (COM(2014)0066),

–  having regard to Article 294(2) and Article 173(3) of the Treaty on the Functioning of the European Union, pursuant to which the Commission submitted the proposal to Parliament (C7‑0030/2014),

–  having regard to Article 294(3) of the Treaty on the Functioning of the European Union,

–  having regard to the opinion of the European Economic and Social Committee of 25 March 2014(1),

–  having regard to the undertaking given by the Council representative by letter of 12 March 2014 to approve Parliament’s position, in accordance with Article 294(4) of the Treaty on the Functioning of the European Union,

–  having regard to Rules 55 of its Rules of Procedure,

–  having regard to the report of the Committee on Budgets (A7-0156/2014),

1.  Adopts its position at first reading hereinafter set out;

2.  Approves the statement by Parliament and the Council annexed hereto, which will be published in the L series of the Official Journal of the European Union together with the final legislative act;

3.  Calls on the Commission to refer the matter to Parliament again if it intends to amend its proposal substantially or replace it with another text;

4.  Instructs its President to forward its position to the Council, the Commission and the national parliaments.

(1) Not yet published in the Official Journal.

(As an agreement was reached between Parliament and Council, Parliament's position corresponds to the final legislative act, Decision No 562/2014/EU.)

Statement by the European Parliament and the Council

The European Parliament and the Council agree to address the issue of the treatment of the Fund's dividends in the framework of the next revision of the financial rules applicable to the general budget of the Union or, at the latest, in the context of the interim report on the achievement provided for in Article 4.