EP JURI committee study on "Controlling Subsidiarity in Today's EU: the Role of the European Parliament and the National Parliaments (April 2022)"

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https://www.europarl.europa.eu/RegData/etudes/STUD/2022/732058/IPOL_STU(2022)732058_EN.pdf

With specific chapter on the CoR (chapter 3.2.2, page 28)​​