103. Emphasises that the Court of Auditors' findings in Special Report No 13/2011 were corroborated by the conclusions of the fact-finding mission of Parliament's Committee on Budgetary Control to the ports of Rotterdam and Antwerp, which took place on 19 and 20 September 2012; points out that the Union is a major trading block and that large European ports handle many ships; notes that as a result of logistical pressures, those ports rely on the procedures provided for in the customs regulation and that authorised economic operators gain in importance; notes, however, that Rotterdam, for example, the largest European port ...[+++]granted a high-level of simplified custom procedures to importers compared with other major ports in the Union; stresses that the simplification of customs procedures must include a proper and effective risk based policy approach leading to effective control systems avoiding the distortion of competition and that simplified procedures should be effectively monitored regularly by the Commission and Member States; notes that reduced controls could translate into major economic advantages for a port; stresses that any unjustified reduced control may seriously harm the Union's financial interests and that of the Member States;

99. Emphasises that the Court of Auditors' findings in Special Report No 13/2011 were corroborated by the conclusions of the fact-finding mission of Parliament's Committee on Budgetary Control to the ports of Rotterdam and Antwerp, which took place on 19 and 20 September 2012; points out that the Union is a major trading block and that large European ports handle many ships; notes that as a result of logistical pressures, those ports rely on the procedures provided for in the customs regulation and that authorised economic operators gain in importance; notes, however, that Rotterdam, for example, the largest European port ...[+++]granted a high-level of simplified custom procedures to importers compared with other major ports in the Union; stresses that the simplification of customs procedures must include a proper and effective risk based policy approach leading to effective control systems avoiding the distortion of competition and that simplified procedures should be effectively monitored regularly by the Commission and Member States; notes that reduced controls could translate into major economic advantages for a port; stresses that any unjustified reduced control may seriously harm the Union's financial interests and that of the Member States;

As safety reports are a major element to demonstrate that major-accident hazards and possible major-accident scenarios have been identified and that the necessary measures have been taken to prevent such accidents, it is essential that the general public is given the opportunity to be consulted on this matter.

33. Recalls that more than 25 % of Europe's biodiversity is located in the Western Balkans region; also recalls that the many small and large rivers and lakes – the largest being the Morača river and Lake Skadar – host many rare species; calls on the Montenegrin authorities to reconsider plans to build large-scale hydropower plants and to mainly rely on energy provided by such sources; recalls the need to draft a national energy strategy, which takes into account the many different renewable energy sources, including hydropower on a small scale; recalls the need to also respect the natural heritage enshrined in the constitution, whic ...[+++]h refers to Montenegro as an ecological state and the fact that natural heritage and tourism are two important pillars of the Montenegrin economy; urges the Montenegrin authorities to always conduct environmental and social impact assessments prior to any decision on the construction of new plants, in line with EU and international standards such as the Aarhus and Espoo conventions; urges the Montenegrin authorities further to engage in extensive and transparent public consultation processes, involving relevant civil society organisations when it comes to the planning of future hydropower plant projects, and to make relevant decisions, expert opinions and other documentation public;

58. Notes that scientific data clearly demonstrates that the Arctic ecosystem is currently going trough massive climate-related changes and that this situation requires that a precautionary and scientifically robust approach be taken to any future development in the Arctic; calls for further scientific studies within the framework of a multilateral agreement to be completed in order to inform international understanding of the Arctic eco-system and decision-making thereon before any further major development goes ahead;

More detailed provisions relate to the date of application of the rule, transfers between Funds or programmes, incidences of decommitted amounts being reused (error due solely to the Commission, cases of force majeure due to a serious natural disaster) and any legal procedures or administrative appeals leading to delays in payment.