Proposal for a Regulation of the European Parliament and of the Council establishing a common system for the return of third-country nationals staying illegally in the Union, and repealing Directive 2008/115/EC of the European Parliament and the Council, Council Directive 2001/40/EC and Council Decision 2004/191/EC [ST6917/1/25 REV 1 - COM(2025)101 final 2] - Opinion on the application of the Principles of Subsidiarity and Proportionality