(47)As part of its efforts to make the economy of the Union more competitive, the Commission aims to deliver an unprecedented simplification effort. Against that background, the review of Delegated Regulation (EU) 2015/35 should aim to achieve the objectives of Directive (EU) 2025/2 in the simplest, most targeted, most effective and least burdensome way. In particular, amendments to that Regulation should contribute to the targets for burden reduction, including reporting burden.