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What is a ‘delegated act’ or ‘implemented act’? And why is CSRD a delegated act?

What is a ‘delegated act’ or ‘implemented act’? And why is CSRD a delegated act?
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In the European Union (EU) legislative process, delegated acts and implementing acts are two distinct types of secondary legislation that play crucial roles in the implementation of primary EU legislation. Here are the key differences between delegated acts and implemented acts:

Delegated Acts:

Authority and Purpose:

  • Authority: Delegated acts are based on legislative acts passed by the European Parliament and the Council. These legislative acts delegate specific powers to the European Commission to adopt non-essential elements of the legislation.
  • Purpose: Delegated acts are used to supplement or amend certain non-essential elements of the legislative act, such as adding details or adjusting technical specifications.

Initiation and Adoption:

  • Initiation: The power to initiate delegated acts is granted by the primary legislation to the Commission, but it can also be granted to the Council or the European Parliament in specific cases.
  • Adoption: Delegated acts are adopted by the European Commission. However, both the European Parliament and the Council have the right to object to a delegated act.

Timeframe:

  • Delegated acts generally have a predefined timeframe within which the Commission should exercise its delegated powers. This timeframe is specified in the primary legislation that grants the delegation.

Control and Scrutiny:

  • Both the European Parliament and the Council have the power to scrutinize and potentially object to delegated acts. This serves as a check on the exercise of delegated powers by the Commission.

Implemented Acts:

Authority and Purpose:

  • Authority: Implemented acts are based on legislative acts that confer implementing powers to the Commission. The primary legislation provides a framework, and implementing acts are needed to ensure uniform application of the law.
  • Purpose: Implemented acts are used to specify detailed rules and measures necessary for the implementation of the legislative act. They focus on practical aspects needed for the law to be effective.

Initiation and Adoption:

  • Initiation: Implementing acts are initiated by the European Commission, which is granted specific implementing powers by the primary legislation.
  • Adoption: The Commission adopts implementing acts without requiring approval from the European Parliament or the Council. However, both institutions have the power to object under certain conditions.

Timeframe:

  • The timeframe for the adoption of implementing acts is not necessarily fixed by the primary legislation, allowing for more flexibility in the implementation process.

Control and Scrutiny:

  • While the European Parliament and the Council do not have the right of initiative for implementing acts, they can exercise control and object to them under specific conditions, providing a level of democratic scrutiny.

In summary, delegated acts focus on supplementing or amending non-essential elements of primary legislation and involve a more shared decision-making process, whereas implementing acts focus on detailed rules for effective implementation and are adopted by the Commission with less involvement from other institutions. Both types of acts are crucial for ensuring the effective and uniform application of EU laws across member states.

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