The evaluation was carried out in a number of successive steps: following the publication of a roadmap, an external study was commissioned by the Commission in May 2022 and concluded in May 2023 by a consortium consisting of Deloitte and DIW Econ. Based on the external report, the Commission prepared a Staff Working Document (SWD), setting out the views of the Commission services. The main conclusions of the SWD can be found in the Executive Summary.