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Special Report 04/2021: Customs controls: insufficient harmonisation hampers EU financial interests940313/24/2021 1:58:37 PM3/24/2021 1:58:37 PMCustoms controls: insufficient harmonisation hampers EU financial interests In order to preserve this information from disclosure and considering the classification of documents STS_ListItem_10026https://www.eca.europa.eu/Lists/ECADocuments/SR21_04107110710https://www.eca.europa.eupdfFalsepdfhttps://www-prod.eca.europa.eu{5E03C06E-DAEF-4B5F-8A42-38A2860680D3}~sitecollection/_catalogs/masterpage/Display Templates/EP/Item_ECA_EP_DOC.js3131
Opinion No 1/2021 (pursuant to Article 322, TFEU) concerning the proposal for a Regulation of the European Parliament and of the Council establishing the Brexit Adjustment Reserve936833/22/2021 10:11:02 AM3/22/2021 10:11:02 AMEN 23.3.2021 Official Journal of the European Union C 101/1 THE COURT OF AUDITORS OF THE EUROPEAN UNION Having regard to the Treaty on the Functioning of the European Union, and in STS_ListItem_10026https://www.eca.europa.eu/Lists/ECADocuments/OP21_0116963270https://www.eca.europa.eupdfFalsepdfhttps://www-prod.eca.europa.eu{2D6D2A74-CCBB-48B0-AE5C-57B6E77BCE25}~sitecollection/_catalogs/masterpage/Display Templates/EP/Item_ECA_EP_DOC.js3131
Special Report 03/2021: Exchanging tax information in the EU: solid foundation, cracks in the implementation1172181/22/2021 6:23:37 AM1/22/2021 6:23:37 AM Executive summary I-X Introduction 01-13 EU action 05-09 Directive on Administrative Cooperation 10-13 Audit scope and approach 14-21 Commission 17-18 Member States 19-21 STS_ListItem_10026https://www.eca.europa.eu/Lists/ECADocuments/SR21_0322333040https://www.eca.europa.eupdfFalsepdfhttps://www-prod.eca.europa.eu{73F14EB5-DBE1-4FCB-A8EB-D38FD180BDDD}~sitecollection/_catalogs/masterpage/Display Templates/EP/Item_ECA_EP_DOC.js3131
Special Report 02/2021: EU humanitarian aid for education: helps children in need, but should be longer-term and reach more girls976491/15/2021 2:10:09 PM1/15/2021 2:10:09 PM I-X 01-12 01-04 05-12 13-17 18-66 18-40 21-23 24-25 26-27 28-34 35-40 41-66 44-51 52-58 59-66 67-71 Executive summary Introduction Education is a priority for millions of STS_ListItem_10026https://www.eca.europa.eu/Lists/ECADocuments/SR21_0214602600https://www.eca.europa.eupdfFalsepdfhttps://www-prod.eca.europa.eu{A0787789-5490-4B84-AAD3-AFEA0B4DF2CF}~sitecollection/_catalogs/masterpage/Display Templates/EP/Item_ECA_EP_DOC.js3131
Special Report 01/2021: Resolution planning in the Single Resolution Mechanism1161491/8/2021 11:06:21 AM1/8/2021 11:06:21 AM Executive summary I-XI Introduction 01-16 Single Resolution Mechanism - background 01-04 Cooperation under the Single Resolution Mechanism 05-16 The role of the SRB and the NRAs STS_ListItem_10026https://www.eca.europa.eu/Lists/ECADocuments/SR21_0112682920https://www.eca.europa.eupdfFalsepdfhttps://www-prod.eca.europa.eu{AC896A3D-5C4B-4C0D-92AC-8BB2EC810591}~sitecollection/_catalogs/masterpage/Display Templates/EP/Item_ECA_EP_DOC.js3131
Report on any contingent liabilities arising as a result of the performance by the Single Resolution Board, the Council or the Commission of their tasks under this Regulation for the financial year 201911311511/25/2020 9:58:59 AM11/25/2020 9:58:59 AMTogether with the replies of the Single Resolution Board, the Commission and the Council The Single Resolution Mechanism is the EU system for managing the resolution of failing STS_ListItem_10026https://www.eca.europa.eu/Lists/ECADocuments/SRB_2019_contingent_liabilities12592230https://www.eca.europa.eupdfFalsepdfhttps://www-prod.eca.europa.eu{BD1A6BDF-0772-45B9-9100-356FB463E25D}~sitecollection/_catalogs/masterpage/Display Templates/EP/Item_ECA_EP_DOC.js3131
Special Report 26/2020: Marine environment: EU protection is wide but not deep1652311/25/2020 10:12:32 AM11/25/2020 10:12:32 AM Executive summary I-VII Introduction 01-24 The EU’s seas and oceans 01-08 EU action 09-24 Common fisheries policy 10-15 Environmental policies 16-21 Commission and Member State STS_ListItem_10026https://www.eca.europa.eu/Lists/ECADocuments/SR20_2631892810https://www.eca.europa.eupdfFalsepdfhttps://www-prod.eca.europa.eu{4982DCBE-C173-4C30-B452-489E94534261}~sitecollection/_catalogs/masterpage/Display Templates/EP/Item_ECA_EP_DOC.js3131
Report on the annual accounts of the European Schools for the financial year 201910914711/18/2020 12:59:05 PM11/18/2020 12:59:05 PMExecutive summary I-V Introduction 01-08 Background 01-05 Accounting and control environment 06-08 Audit scope and approach 09-13 Scope and approach of our engagement 09-13 STS_ListItem_10026https://www.eca.europa.eu/Lists/ECADocuments/EUROPEAN_SCHOOLS_201931307580https://www.eca.europa.eupdfFalsepdfhttps://www-prod.eca.europa.eu{98AB8EC7-6FA4-4204-8449-5FBE9CB7B19E}~sitecollection/_catalogs/masterpage/Display Templates/EP/Item_ECA_EP_DOC.js3131
Special Report No 24/2020: The Commission’s EU merger control and antitrust proceedings: a need to scale up market oversight1634811/16/2020 12:02:44 PM11/16/2020 12:02:44 PM Executive summary I-XI Introduction 01-18 Competition rules in the EU 01-02 The Commission’s role as enforcer of competition rules 03-09 Role of Member State authorities in STS_ListItem_10026https://www.eca.europa.eu/Lists/ECADocuments/SR20_2415882760https://www.eca.europa.eupdfFalsepdfhttps://www-prod.eca.europa.eu{C80BAA64-814B-440D-9D96-44D21F9D2C97}~sitecollection/_catalogs/masterpage/Display Templates/EP/Item_ECA_EP_DOC.js3131
Annual report on the EU Joint Undertakings for the financial year 20193564711/13/2020 1:50:11 PM11/13/2020 1:50:11 PMContents Acronyms 3 Chapter 1 The EU Joint Undertakings and the ECA’s audit 6 Introduction 7 The EU Joint Undertakings 8 Joint Undertakings operating under the Research Framework STS_ListItem_10026https://www.eca.europa.eu/Lists/ECADocuments/JUS_2019874210https://www.eca.europa.eupdfFalsepdfhttps://www-prod.eca.europa.eu{84475F84-19E2-49E3-AEA9-E70C0A8F05D2}~sitecollection/_catalogs/masterpage/Display Templates/EP/Item_ECA_EP_DOC.js3131