THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty on the Functioning of the European Union, and in particular Article 21(2) and Article 114 thereof,
Having regard to the proposal from the European Commission,
After transmission of the draft legislative act to the national parliaments,
Having regard to the opinion of the European Economic and Social Committee [Ref. of the opinion],
Acting in accordance with the ordinary legislative procedure,
Whereas:
(1) Directive (EU) of the European Parliament and of the Council on European cross-border associations (COM(2023) 516) [Directive of the European Parliament and of the Council of … on European Cross-Border Associations (OJ reference).] lays down measures coordinating the conditions for establishing and operating "European cross-border associations" (ECBAs), with the aim of facilitating the effective exercise of freedom of movement of non-profit associations operating in the internal market.
(2) P
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