Article 52Reporting and review

1. The Commission shall present an annual report on the application and implementation of this Regulation to the European Parliament and to the Council.

2. By 13 July 2026 and every three years thereafter, the Commission shall review its practice of implementing and enforcing this Regulation, in particular with regard to the application of Articles 4, 5, 6 and 9, and the notification thresholds set out in Article 20(3), Article 28(1) and (2), and present a report to the European Parliament and the Council, accompanied, where the Commission considers it appropriate, by relevant legislative proposals. In the context of its review, the Commission shall report on developments in international relations regarding third countries’ subsidy control systems.

3. Where the Commission considers it appropriate to combine the report with relevant legislative proposals, such proposals may include:

(a)

amending the thresholds for notifications as set out in Articles 20 and 28;

(b)

exempting certain categories of undertakings concerned from the obligation to notify pursuant to Articles 21 and 29, especially where the practice of the Commission enables the identification of economic activities where foreign subsidies are unlikely to distort the internal market;

(c)

establishing specific thresholds for notifications for certain economic sectors or differentiated thresholds for different types of public procurement contracts, especially where the practice of the Commission enables the identification of economic activities where foreign subsidies are more likely to distort the internal market, including as regards strategic sectors and critical infrastructure;

(d)

amending the timelines for review and in-depth investigations as set out in Articles 25 and 30;

(e)

abrogating this Regulation, if the Commission considers that multilateral rules to address foreign subsidies distorting the internal market have rendered this Regulation fully redundant.