Directive 2001/42/EC-SEA of the European Parliament and of the Council of 27 June 2001 on the assessment of the effects of certain plans and programmes on the environment - Introduction to Environmental Impact Assessment - page 406

• plans and programmes the sole purpose of which is to serve national defence or civil
emergency,
• financial or budget plans and programmes.
9. This Directive does not apply to plans and programmes co-financed under the current
respective programming periods 1 for Council Regulations (EC) No 1260/1999 2 and
(EC) No 1257/1999. 3
Article 4. General obligations
1. The environmental assessment referred to in Article 3 shall be carried out during the
preparation of a plan or programme and before its adoption or submission to the
legislative procedure.
2. The requirements of this Directive shall either be integrated into existing procedures in
Member States for the adoption of plans and programmes or incorporated in
procedures established to comply with this Directive.
3. Where plans and programmes form part of a hierarchy, Member States shall, with a
view to avoiding duplication of the assessment, take into account the fact that the
assessment will be carried out, in accordance with this Directive, at different levels of
the hierarchy. For the purpose of, inter alia, avoiding duplication of assessment,
Member States shall apply Article 5(2) and (3).
Article 5. Environmental report
1. Where an environmental assessment is required under Article 3(1), an environmental
report shall be prepared in which the likely significant effects on the environment of
implementing the plan or programme, and reasonable alternatives taking into account
the objectives and the geographical scope of the plan or programme, are identified,
described and evaluated. The information to be given for this purpose is referred to in
Annex I.
2. The environmental report prepared pursuant to paragraph 1 shall include the
information that may reasonably be required taking into account current knowledge
and methods of assessment, the contents and level of detail in the plan or programme,
its stage in the decision-making process and the extent to which certain matters are
more appropriately assessed at different levels in that process in order to avoid
duplication of the assessment.
3. Relevant information available on environmental effects of the plans and programmes
and obtained at other levels of decision-making or through other
1 The 2000-2006 programming period for Council Regulation (EC) No 1260/1999 and the 2000-
2006 and 2000-2007 programming periods for Council Regulation (EC) No 1257/1999.
2 Council Regulation (EC) No 1260/1999 of 21 June 1999 laying down general provisions on the
Structural Funds (OJ L 161, 26.6.1999, p. 1).
3 Council Regulation (EC) No 1257/1999 of 17 May 1999 on support for rural development from
the European Agricultural Guidance and Guarantee Fund (EAGGF) and amending and repealing
certain regulations (OJ L 160, 26.6.1999, p. 80).