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 114 and Article 207 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 [OJ C 140, 21.4.2023, p. 75.],

Acting in accordance with the ordinary legislative procedure [Position of the European Parliament of 23 April 2024 (not yet published in the Official Journal) and decision of the Council of 19 November 2024.],

Whereas: