Abstract i

Résumé ii

Kurzfassung iii

Executive summary iv

Résumé analytique vii

Zusammenfassung xi

Table of Contents xv

List of abbreviations xviii

Tables xx

Figures xxii

1. Introduction 1

1.1. This report 1

1.2. Purpose and scope of the fitness check 1

1.2.1. ECA special report on the PPP 3

1.2.2. Types of policy provisions used to apply the PPP 4

1.2.3. Scope for the fitness check 5

1.2.4. Summary of policies 10

2. Methodology 11

2.1. Overview 11

2.1.1. Planning 11

2.1.2. Evidence gathering 12

3. What was the expected outcome of the intervention 15

3.1. Intervention logic for the polluter pays principle 15

3.2. Points of comparison for the fitness check 17

4. How has the situation evolved over the evaluation period? 19

4.1. Introduction 19

4.2. State of play for individual legislation 21

4.2.1. State of play for EU funds and state aid 55

4.3. State of play – overall perspective on internalisation of environmental damage by sector 60

5. Evaluation findings 67

5.1. Introduction 67

5.2. Effectiveness 67

5.2.1. EQ1. The extent to which the PPP is fully applied in all policies impacting on environmental protection and the improvement of the quality of the environment 68

5.2.2. EQ2 The extent to which the PPP is effective in delivering efficient environmental improvements 121

5.2.3. EQ3. Any factors limiting the effective application of the PPP 137

5.3. Efficiency 165

5.3.1. EQ4. The extent to which the PPP is fair and consistent with a just transition including how it affects different stakeholder groups, including vulnerable groups 165

5.3.2. EQ5. Whether (and if so, why) there are significant differences in the (efficient) application of the PPP across EU policies and between Member States 177

5.3.3. EQ6. Whether policy could be made more efficient via recourse to the PPP 181

5.4. Relevance 189

5.4.1. EQ7. Whether the PPP is able to respond to current, new or emerging environmental issues and changes in technology 189

5.4.2. EQ8. The extent to which the PPP is consistent with the needs of the EU as set out in the European Green Deal 202

5.5. Coherence 207

5.5.1. EQ9. The extent to which the application of the PPP is consistent and coherent within the EU, across policies impacting on environmental protection and the improvement of the quality of the environment 207

5.5.2. EQ10. The extent to which the application of the PPP is consistent and coherent outside the EU 218

5.6. EU added value 234

5.6.1. EQ11. Is the current split of responsibilities between the EU and Member States for the PPP the right split? 234

5.6.2. EQ12. Do current national and EU competences and Treaty legal bases support the implementation of the PPP in environmental policy? 239

6. What are the conclusions and lessons learned? 245

6.1. To what extent was the intervention successful and why? 246

6.1.1. Effectiveness 246

6.1.2. Efficiency 248

6.1.3. Coherence 249

6.2. How did the EU intervention make a difference? 250

6.3. Is the intervention still relevant? 250

Appendices 252