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Document 02021R2116-20211206
Regulation (EU) 2021/2116 of the European Parliament and of the Council of 2 December 2021 on the financing, management and monitoring of the common agricultural policy and repealing Regulation (EU) No 1306/2013
Consolidated text: Regulation (EU) 2021/2116 of the European Parliament and of the Council of 2 December 2021 on the financing, management and monitoring of the common agricultural policy and repealing Regulation (EU) No 1306/2013
Regulation (EU) 2021/2116 of the European Parliament and of the Council of 2 December 2021 on the financing, management and monitoring of the common agricultural policy and repealing Regulation (EU) No 1306/2013
02021R2116 — EN — 06.12.2021 — 000.001
This text is meant purely as a documentation tool and has no legal effect. The Union's institutions do not assume any liability for its contents. The authentic versions of the relevant acts, including their preambles, are those published in the Official Journal of the European Union and available in EUR-Lex. Those official texts are directly accessible through the links embedded in this document
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REGULATION (EU) 2021/2116 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 2 December 2021 (OJ L 435 6.12.2021, p. 187) |
Corrected by:
REGULATION (EU) 2021/2116 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
of 2 December 2021
on the financing, management and monitoring of the common agricultural policy and repealing Regulation (EU) No 1306/2013
TITLE I
SCOPE AND DEFINITIONS
Article 1
Scope
This Regulation lays down rules on the financing, management and monitoring of the common agricultural policy (CAP), and in particular on:
the financing of expenditure under the CAP;
the management and control systems to be put in place by the Member States;
clearance and conformity procedures.
Article 2
Definitions
For the purposes of this Regulation, the following definitions apply:
‘irregularity’ means an irregularity within the meaning of Article 1(2) of Regulation (EC, Euratom) No 2988/95;
‘governance systems’ means the governance bodies referred to in Title II, Chapter II, of this Regulation and the basic Union requirements, including Member States’ obligations with regard to the effective protection of the financial interests of the Union referred to in Article 59 of this Regulation as well as the implementation, in accordance with Article 9 of Regulation (EU) 2021/2115, of their CAP Strategic Plans as approved by the Commission, and the reporting system put in place for the purposes of the annual performance report referred to in Article 134 of that Regulation;
‘basic Union requirements’ means the requirements laid down in Regulation (EU) 2021/2115, in this Regulation, in the Financial Regulation and in Directive 2014/24/EU of the European Parliament and of the Council ( 1 );
‘serious deficiencies in the proper functioning of the governance systems’ means the existence of a systemic weakness, taking into account its recurrence, gravity and compromising effect on the correct declaration of expenditure, the reporting on performance, or the respect of Union law;
‘output indicator’ means an output indicator as referred to in Article 7(1), point (a), of Regulation (EU) 2021/2115;
‘result indicator’ means a result indicator as referred to in Article 7(1), point (b), of Regulation (EU) 2021/2115;
‘action plan’ means, for the purposes of Articles 41 and 42 of this Regulation, a plan established by a Member State, on the request of, and in consultation with, the Commission, in the event that serious deficiencies in the proper functioning of the governance systems of that Member State are identified or in the circumstances referred to in Article 135 of Regulation (EU) 2021/2115, containing the necessary remedial actions and the relevant timeframe for its implementation in accordance with Articles 41 and 42 of this Regulation.
Article 3
Exemptions in cases of force majeure and exceptional circumstances
For the purposes of the financing, management and monitoring of the CAP, force majeure and exceptional circumstances may, in particular, be recognised in the following cases:
a severe natural disaster or severe meteorological event gravely affecting the holding;
the accidental destruction of livestock buildings on the holding;
an epizootic, a plant disease outbreak or the presence of a plant pest affecting part or all of the beneficiary’s livestock or crops;
expropriation of all or a large part of the holding if that expropriation could not have been anticipated on the day of lodging the application;
the death of the beneficiary;
long-term professional incapacity of the beneficiary.
TITLE II
GENERAL PROVISIONS ON AGRICULTURAL FUNDS
CHAPTER I
Agricultural funds
Article 4
Funds financing agricultural expenditure
The financing of the various interventions and measures falling under the CAP from the general budget of the Union (‘the Union budget’) shall be made by:
the European Agricultural Guarantee Fund (EAGF);
the European Agricultural Fund for Rural Development (EAFRD).
Article 5
EAGF expenditure
The EAGF shall finance the following expenditure under shared management:
measures regulating or supporting agricultural markets laid down in Regulation (EU) No 1308/2013 of the European Parliament and of the Council ( 2 );
the Union’s financial contribution to interventions in certain sectors as referred to in Title III, Chapter III, of Regulation (EU) 2021/2115;
interventions in the form of direct payments to farmers under the CAP Strategic Plan referred to under Article 16 of Regulation (EU) 2021/2115;
the Union’s financial contribution to information and promotion measures for agricultural products on the internal market of the Union and in third countries which are undertaken by Member States and which are selected by the Commission;
the Union’s financial contribution to the specific measures for agriculture in the outermost regions of the Union laid down in Regulation (EU) No 228/2013 and to the specific measures for agriculture in favour of the smaller Aegean islands laid down in Regulation (EU) No 229/2013.
The EAGF shall finance the following expenditure under direct management:
the promotion of agricultural products either directly by the Commission or through international organisations;
measures taken in accordance with Union law to ensure the conservation, characterisation, collection and utilisation of genetic resources in agriculture;
the establishment and maintenance of agricultural accounting information systems;
agricultural survey systems, including surveys on the structure of agricultural holdings.
Article 6
EAFRD expenditure
The EAFRD shall be implemented under shared management between the Member States and the Union. It shall finance the Union’s financial contribution to the interventions for rural development referred to in Title III, Chapter IV, of Regulation (EU) 2021/2115 as specified in the CAP Strategic Plans and to actions referred to in Article 125 of that Regulation.
Article 7
Other expenditure, including technical assistance
The EAGF and EAFRD may, either on the initiative of the Commission or on its behalf, each directly finance the preparatory, monitoring, administrative and technical support activities, and the evaluation, audit and inspection, required to implement the CAP. That includes, in particular:
measures required for the analysis, management, monitoring, information exchange and implementation of the CAP, including assessing its impacts, environmental performance and progress towards Union targets, as well as measures relating to the implementation of control systems and technical and administrative assistance;
the acquisition by the Commission of satellite data required for the area monitoring system in accordance with Article 24;
the actions taken by the Commission through remote-sensing applications used for the monitoring of agricultural resources in accordance with Article 25;
measures required to maintain and develop methods and technical means for information, interconnection, monitoring and control of the financial management of the funds used to finance the CAP;
the provision of information on the CAP in accordance with Article 46;
studies on the CAP and evaluations of measures financed by the EAGF and EAFRD, including the improvement of evaluation methods and the exchange of information on best practices under the CAP and consultations with the relevant stakeholders, as well as studies carried out with the European Investment Bank (EIB);
where relevant, contribution to executive agencies that are set up in accordance with Council Regulation (EC) No 58/2003 ( 3 ) and act in connection with the CAP;
contribution to measures which relate to the dissemination of information, raising awareness, promoting cooperation and exchanging experiences with the relevant stakeholders at Union level, and which are taken in the context of interventions for rural development, including the networking of the parties concerned;
information technology networks focusing on information processing and exchange, including corporate information technology systems, needed in connection with the management of the CAP;
measures required for the development, registration and protection of logos within the framework of the Union quality schemes in accordance with Article 44(2) of Regulation (EU) No 1151/2012 of the European Parliament and of the Council ( 4 ) and for the protection of intellectual property rights linked to it, and the necessary developments in information technology.
CHAPTER II
Governance bodies
Article 8
Competent authority
Each Member State shall designate a competent authority at ministerial level responsible for:
the issuing, reviewing and withdrawing of accreditation of paying agencies referred to in Article 9(2);
the designation and the issuing, reviewing and withdrawing of the accreditation of the coordinating body referred to in Article 10;
designating and withdrawing the designation of a certification body as referred to in Article 12, and ensuring that there is always a certification body designated;
carrying out the tasks assigned to the competent authority under this Chapter.
Article 9
Paying agencies
With the exception of making payment, paying agencies may delegate performance of the tasks referred to in the first subparagraph.
Each Member State shall, taking into account its constitutional provisions, restrict the number of its accredited paying agencies:
to a single paying agency at national level or, where applicable, one per region; and
to a single paying agency for the management of both EAGF and EAFRD expenditure where paying agencies exist only at national level.
Where paying agencies are established at regional level, Member States shall, in addition, either accredit a paying agency at national level for aid schemes which, by their nature, have to be managed at national level, or confer the management of those schemes on their regional paying agencies.
By way of derogation from the second subparagraph of this paragraph, Member States may maintain the paying agencies which have been accredited before 15 October 2020, provided that the competent authority, by means of the decision referred to in Article 8(2), confirms that they comply with the minimum conditions for accreditation referred to in the first subparagraph of this paragraph.
Paying agencies which have not managed EAGF or EAFRD expenditure for at least three years shall have their accreditation withdrawn.
Member States shall not accredit any new additional paying agency after 7 December 2021, except for cases referred to in the second subparagraph, point (a), where, taking into account the constitutional provisions, additional regional paying agencies may be necessary.
For the purposes of Article 63(5) and (6) of the Financial Regulation, the person in charge of the accredited paying agency shall, by 15 February of the year following the agricultural financial year (‘financial year’) concerned, draw up and provide the Commission with the following:
the annual accounts on the expenditure incurred in the execution of the tasks entrusted to that accredited paying agency, as provided for in Article 63(5), point (a), of the Financial Regulation, accompanied by the requisite information for the clearance in accordance with Article 53 of this Regulation;
the annual performance report referred to in Article 54(1) of this Regulation and Article 134 of Regulation (EU) 2021/2115 showing that the expenditure was effected in accordance with Article 37 of this Regulation;
an annual summary of the final audit reports and of controls carried out, an analysis of the nature and extent of errors and weaknesses identified in governance systems, as well as corrective action taken or planned, as provided for in Article 63(5), point (b), of the Financial Regulation;
a management declaration as provided for in Article 63(6) of the Financial Regulation as to:
the fact that the information is properly presented, complete and accurate, as provided for in Article 63(6), point (a), of the Financial Regulation,
the proper functioning of the governance systems put in place, with the exception of the competent authority referred to in Article 8, the coordinating body referred to in Article 10 and the certification body referred to in Article 12 of this Regulation, ensuring that the expenditure was effected in accordance with Article 37 of this Regulation, as provided for in Article 63(6), points (b) and (c), of the Financial Regulation.
The deadline of 15 February referred to in the first subparagraph of this paragraph may be extended on an exceptional basis by the Commission to 1 March, upon communication by the Member State concerned, as provided for in Article 63(7), second subparagraph, of the Financial Regulation.
Where support is provided through a financial instrument which is implemented by the EIB or another international financial institution in which a Member State is a shareholder, the paying agency shall rely on a control report supporting the payment applications submitted. Those institutions shall provide the Member States with the control report.
Article 10
Coordinating bodies
Where more than one paying agency is accredited in a Member State, that Member State shall designate a public coordinating body, to which it shall assign the following tasks:
to collect the information to be provided to the Commission and to send that information to the Commission;
to supply to the Commission the annual performance report referred to in Article 54(1) of this Regulation and Article 134 of Regulation (EU) 2021/2115;
to take or coordinate actions with a view to resolving any deficiencies of a common nature and to inform the Commission of any follow-up;
to promote and, where possible, ensure the harmonised application of Union rules.
Article 11
Commission powers relating to paying agencies and coordinating bodies
The Commission is empowered to adopt delegated acts in accordance with Article 102 to ensure the sound operation of the paying agencies and coordinating bodies provided for in Articles 9 and 10, supplementing this Regulation with rules on:
the minimum conditions for the accreditation of the paying agencies referred to in Article 9(2), first subparagraph, and for the designation and accreditation of the coordinating bodies referred to in Article 10;
the obligations of the paying agencies as regards public intervention, as well as the rules on the content of their management and control responsibilities.
The Commission shall adopt implementing acts laying down rules on:
the procedures for issuing, withdrawing and reviewing accreditation of paying agencies and for designation and issuing, withdrawing and reviewing accreditation of coordinating bodies, as well as the procedures for the supervision of the accreditation of paying agencies;
the arrangements and procedures for the checks underlying the management declaration of the paying agencies referred to in Article 9(3), first subparagraph, point (d), as well as its structure and format;
the functioning of the coordinating body and the submission of information to the Commission in accordance with Article 10.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 103(3).
Article 12
Certification bodies
A Member State that designates more than one certification body may appoint a public certification body at national level to be responsible for coordination.
For the purposes of Article 63(7), first subparagraph, of the Financial Regulation, the certification body shall issue an opinion, drawn up in accordance with internationally accepted audit standards, which shall establish whether:
the accounts give a true and fair view;
the Member States’ governance systems put in place function properly, in particular:
the governance bodies referred to in Articles 9 and 10 of this Regulation and Article 123 of Regulation (EU) 2021/2115,
the basic Union requirements,
the reporting system put in place for the purposes of the annual performance report referred to in Article 134 of Regulation (EU) 2021/2115;
the performance reporting on output indicators for the purposes of the annual performance clearance referred to in Article 54 of this Regulation and the performance reporting on result indicators for the multiannual performance monitoring referred to in Article 128 of Regulation (EU) 2021/2115, demonstrating that Article 37 of this Regulation is complied with, is correct;
the expenditure for the measures laid down in Regulations (EU) No 228/2013, (EU) No 229/2013 and (EU) No 1308/2013 and in Regulation (EU) No 1144/2014 of the European Parliament and of the Council ( 5 ) for which reimbursement has been requested from the Commission is legal and regular.
That opinion shall also state whether the examination calls into question the assertions made in the management declaration referred to in Article 9(3), first subparagraph, point (d). The examination shall also cover the analysis of the nature and extent of errors and weaknesses identified in governance systems by audit and controls, as well as corrective action taken or planned by the paying agency, referred to in Article 9(3), first subparagraph, point (c).
Where support is provided through a financial instrument which is implemented by the EIB or another international financial institution in which a Member State is a shareholder, the certification body shall rely on the annual audit report drawn up by the external auditors of those institutions. Those institutions shall provide the Member States with the annual audit report.
The implementing acts shall also set out:
the audit principles on which the opinions of the certification bodies are based, including an assessment of the risks, internal controls and the level of audit evidence required;
the audit methods to be used by the certification bodies, having regard to international standards on auditing, to deliver their opinions.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 103(3).
Article 13
Exchange of best practices
The Commission shall promote the exchange of best practices between the Member States, in particular as regards the work of the governance bodies under this Chapter.
TITLE III
FINANCIAL MANAGEMENT OF THE EAGF AND EAFRD
CHAPTER I
EAGF
Article 14
Budget ceiling
Article 15
Compliance with the ceiling
Article 16
Agricultural reserve
The appropriations for the reserve shall be entered directly in the Union budget. Funds from the reserve shall be made available, in the financial year or years for which additional support is required, for the following measures:
measures to stabilise agricultural markets under Articles 8 to 21 of Regulation (EU) No 1308/2013;
exceptional measures under Articles 219, 220 and 221 of Regulation (EU) No 1308/2013.
If those available appropriations are not sufficient, financial discipline may be used in accordance with Article 17 of this Regulation, as a last resort, to fund the reserve up to the initial amount referred to in the first subparagraph of this paragraph.
By way of derogation from Article 12(2), third subparagraph, of the Financial Regulation, non-committed appropriations of the reserve shall be carried over to finance the reserve in the following budgetary years until the year 2027.
Moreover, by derogation from Article 12(2), third subparagraph, of the Financial Regulation, the total unused amount of the reserve for crises in the agricultural sector, established by Regulation (EU) No 1306/2013, available at the end of the year 2022 shall be carried over to the year 2023 without being fully returned to the budgetary lines which cover the actions referred to in Article 5(2), point (c), of this Regulation and made available to the extent necessary for the financing of the reserve established by this Article after taking into account appropriations available under the EAGF sub-ceiling. Any appropriations of the reserve for crises in the agricultural sector that remain available after financing the reserve established by this Article shall be returned to the budgetary lines which cover the actions referred to in Article 5(2), point (c), of this Regulation.
Article 17
Financial discipline
The adjustment rate shall apply to payments to be granted to farmers for the interventions and specific measures referred to in the first subparagraph of this paragraph exceeding EUR 2 000 for the corresponding calendar year. For the purposes of this subparagraph, Article 17(4) of Regulation (EU) 2021/2115 shall apply mutatis mutandis.
The Commission shall, by 30 June of the calendar year in respect of which the adjustment rate applies, adopt implementing acts fixing the adjustment rate. Those implementing acts shall be adopted in accordance with the advisory procedure referred to in Article 103(2).
Where appropriations to be carried over in accordance with the first subparagraph remain available and the overall amount of non-committed appropriations available for reimbursement represents at least 0,2 % of the annual ceiling for EAGF expenditure, the Commission may adopt implementing acts setting out per Member State the amounts of non-committed appropriations to be reimbursed to final beneficiaries. Those implementing acts shall be adopted in accordance with the advisory procedure referred to in Article 103(2).
Article 18
Budgetary discipline procedure
Where, at the end of budgetary year N, reimbursement requests from the Member States exceed or are likely to exceed the amount referred to in Article 14, the Commission shall:
consider the requests submitted by Member States pro rata subject to the budget available, and adopt implementing acts setting provisionally the amount of the payments for the month concerned;
determine for all Member States, on or before 28 February of budgetary year N + 1, their situation with regard to Union financing for the budgetary year N;
adopt implementing acts setting the total amount of Union financing broken down by Member State, on the basis of a single rate of Union financing, subject to the amount which was available for the monthly payments;
effect, at the latest when the monthly payments are made for March of budgetary year N + 1, any compensation to be carried out with respect to Member States.
The implementing acts provided for in the first subparagraph, points (a) and (c), of this paragraph shall be adopted in accordance with the advisory procedure referred to in Article 103(2).
Article 19
Early-warning and monitoring system
In order to ensure that the budget ceiling referred to in Article 14 is not exceeded, the Commission shall implement a monthly early-warning and monitoring system in respect of EAGF expenditure.
To that end, at the beginning of each budgetary year, the Commission shall determine monthly expenditure profiles based, where appropriate, on average monthly expenditure during the previous three years.
The Commission shall periodically submit a report to the European Parliament and to the Council in which the development of expenditure effected in relation to the profiles is examined and which contains an assessment of the forecasted implementation for the current budgetary year.
Article 20
Monthly payments
Article 21
Procedure for monthly payments
Article 22
Administrative and personnel costs
Expenditure relating to administrative and personnel costs effected by Member States and by beneficiaries of aid from the EAGF shall not be borne by the EAGF.
Article 23
Public intervention expenditure
The Commission is empowered to adopt delegated acts in accordance with Article 102 supplementing this Regulation with rules on:
the type of measures eligible for Union financing and the reimbursement conditions;
the eligibility conditions and calculation methods based on the information actually observed by the paying agencies, on flat rates determined by the Commission, or on flat-rate or non-flat-rate amounts provided for by the agricultural legislation in specific sectors;
the valuation of operations in connection with public intervention, the measures to be taken in the case of loss or deterioration of products under the public intervention, and the determination of the amounts to be financed.
Article 24
Acquisition of satellite data
The list of satellite data required for the area monitoring system referred to in Article 66(1), point (c), shall be agreed by the Commission and the Member States in accordance with the specification prepared by each Member State.
In accordance with Article 7, point (b), the Commission shall supply that satellite data free of charge to the authorities competent for the area monitoring system or to suppliers of services authorised by those authorities to represent them.
The Commission shall remain the owner of the satellite data.
The Commission may entrust specialised bodies to carry out tasks relating to techniques or working methods in connection with the area monitoring system referred to in Article 66(1), point (c).
Article 25
Monitoring of agricultural resources
The actions financed pursuant to Article 7, point (c), shall aim to give the Commission the means to:
manage Union agricultural markets in a global context;
ensure agri-economic and agri-environmental-climate monitoring of agricultural land use and agricultural land use change, including agro-forestry, and monitoring of the condition of soil, crops, agricultural landscapes and agricultural land so as to enable estimates to be made, in particular as regards yields and agricultural production and agricultural impacts associated with exceptional circumstances, and to enable the assessment of the resilience of agricultural systems and progress towards the achievement of the relevant United Nations Sustainable Development Goals;
share the access to the estimates referred to in point (b) in an international context, such as the initiatives coordinated by United Nations organisations, including the constitution of greenhouse gas inventories under the United Nations Framework Convention on Climate Change, or other international agencies;
contribute to specific measures increasing the transparency of world markets, taking account of Union objectives and commitments;
ensure technological follow-up of the agri-meteorological system.
Pursuant to Article 7, point (c), the Commission shall finance the actions concerning:
the collection or purchase of data needed to implement and monitor the CAP, including satellite data, geo-spatial data and meteorological data;
the creation of a spatial data infrastructure and a website;
the carrying out of specific studies on climatic conditions;
remote sensing used to assist in the monitoring of agricultural land use change and soil health; and
the updating of agri-meteorological and econometric models.
Where necessary, those actions shall be carried out in collaboration with the European Environment Agency, the Joint Research Centre, national laboratories and bodies or with the involvement of the private sector.
Article 26
Implementing powers relating to Articles 24 and 25
The Commission may adopt implementing acts laying down:
rules relating to the financing pursuant to Article 7, points (b) and (c);
the procedure under which the measures referred to in Articles 24 and 25 are to be carried out in order to meet the objectives assigned;
the framework governing the acquisition, enhancing and use of satellite data and meteorological data, and the applicable deadlines.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 103(3).
CHAPTER II
EAFRD
Article 27
Provisions applying to all payments
Without prejudice to Article 34(1), those payments shall be assigned to the earliest open budgetary commitment.
Article 28
Financial contribution from the EAFRD
The financial contribution from the EAFRD towards expenditure under CAP Strategic Plans shall be determined for each CAP Strategic Plan within the ceilings established by Union law concerning support for CAP Strategic Plan interventions by the EAFRD.
Article 29
Budgetary commitments
Article 30
Provisions applying to payments for interventions for rural development
When the ceiling of 95 % is reached, the Member States shall continue transmitting requests for payments to the Commission.
Article 31
Prefinancing arrangements
Following its implementing decision approving the CAP Strategic Plan, the Commission shall pay an initial prefinancing amount to the Member State for the entire duration of the CAP Strategic Plan. This initial prefinancing amount shall be paid in instalments as follows:
in 2023: 1 % of the amount of support from the EAFRD for the entire duration of the CAP Strategic Plan;
in 2024: 1 % of the amount of support from the EAFRD for the entire duration of the CAP Strategic Plan;
in 2025: 1 % of the amount of support from the EAFRD for the entire duration of the CAP Strategic Plan.
If a CAP Strategic Plan is approved in 2024 or later, the instalments from previous years shall be paid without delay following such approval.
Article 32
Interim payments
Interim payments shall also include the amounts referred to in Article 94(2) of Regulation (EU) 2021/2115.
Where financial instruments are implemented in accordance with Article 59(2) of Regulation (EU) 2021/1060, the declaration of expenditure that includes expenditure for financial instruments shall be submitted in accordance with the following conditions:
the amount included in the first declaration of expenditure shall have been previously paid to the financial instrument and may be up to 30 % of the total amount of the eligible public expenditure committed to the financial instruments under the relevant funding agreement;
the amount included in subsequent declarations of expenditure submitted during the eligibility period defined in Article 86(4) of Regulation (EU) 2021/2115 shall include the eligible expenditure referred to in Article 80(5) of that Regulation.
Each interim payment shall be made by the Commission, subject to compliance with the following requirements:
transmission to the Commission of a declaration of expenditure signed by the accredited paying agency, in accordance with Article 90(1), point (c);
no overrun of the total EAFRD contribution to each type of intervention for the entire period covered by the CAP Strategic Plan concerned;
transmission to the Commission of the documents to be submitted in accordance with Article 9(3) and Article 12(2).
Declarations of expenditure shall cover expenditure that the paying agencies have effected during each of the periods concerned. They shall also cover the amounts referred to in Article 94(2) of Regulation (EU) 2021/2115. However, if expenditure referred to in Article 86(3) of that Regulation cannot be declared to the Commission in the period concerned due to the pending approval by the Commission of an amendment to the CAP Strategic Plan in accordance with Article 119(10) of that Regulation, that expenditure may be declared in subsequent periods.
Interim declarations of expenditure in respect of expenditure effected from 16 October onwards shall be booked to the following year’s budget.
The time limit for interim payments laid down in paragraph 8 may be interrupted, for all or part of the amount for which payment is claimed, for a maximum period of six months from the date on which the request for information is sent until receipt of the information requested which is deemed satisfactory. The Member State may agree to extend the interruption period for a further period of three months.
Where the Member State concerned fails to respond to the request for additional information within the period set in that request or where the response is considered unsatisfactory or indicates that the applicable rules have not been complied with or that Union funds have been improperly used, the Commission may suspend or reduce payments in accordance with Articles 39 to 42.
Article 33
Payment of the balance and closure of the interventions for rural development in the CAP Strategic Plan
Article 34
Automatic decommitment for CAP Strategic Plans
The following shall be disregarded in calculating the automatic decommitment:
that part of the budgetary commitments for which a declaration of expenditure has been made but for which reimbursement has been reduced or suspended by the Commission on 31 December of year N + 2;
that part of the budgetary commitments which a paying agency has been unable to disburse for reasons of force majeure seriously affecting the implementation of the CAP Strategic Plan; national authorities claiming force majeure shall demonstrate the direct consequences on the implementation of all or part of the interventions for rural development in the CAP Strategic Plan.
By 31 January of each year, the Member State shall send to the Commission information on the exceptions referred to in the first subparagraph concerning the amounts declared by the end of the preceding year.
CHAPTER III
Common provisions
Article 35
Agricultural financial year
Without prejudice to special provisions on declarations of expenditure and revenue relating to public intervention laid down by the Commission pursuant to Article 47(2), first subparagraph, point (a), the financial year shall cover expenditure paid and revenue received and entered in the accounts of the EAGF and EAFRD by the paying agencies in respect of financial year N beginning on 16 October of year N – 1 and ending on 15 October of year N.
Article 36
No double funding
Member States shall ensure that expenditure financed under the EAGF or the EAFRD is not the subject of any other financing from the Union budget.
Under the EAFRD, an operation may receive different forms of support from the CAP Strategic Plan and from the other funds referred to in Article 1(1) of Regulation (EU) 2021/1060 or from other Union instruments only if the total cumulated aid amount granted under the different forms of support does not exceed the highest aid intensity or aid amount applicable to that type of intervention as referred to in Title III of Regulation (EU) 2021/2115. In such cases Member States shall not declare the same expenditure to the Commission for support:
from another fund referred to in Article 1(1) of Regulation (EU) 2021/1060 or from another Union instrument; or
from the same CAP Strategic Plan.
The amount of expenditure to be entered into a declaration of expenditure may be calculated on a pro rata basis, in accordance with the document setting out the conditions for support.
Article 37
Eligibility of expenditure effected by the paying agencies
The expenditure referred to in Article 5(2) and Article 6 may be financed by the Union only if it has been effected by accredited paying agencies and if:
it has been effected in accordance with the applicable Union rules; or
as regards types of intervention referred to in Regulation (EU) 2021/2115:
it is matched by a corresponding reported output; and
it has been effected in accordance with the applicable governance systems, not extending to the eligibility conditions for individual beneficiaries laid down in the relevant CAP Strategic Plan.
Article 38
Compliance with payment deadlines
Article 39
Reduction of monthly and interim payments
Article 40
Suspension of payments in relation to the annual clearance
As regards the interim payments referred to in Article 32, declarations of expenditure shall be deemed inadmissible in accordance with paragraph 7 of that Article.
The suspension shall be applied to the relevant expenditure in respect of the interventions which have been subject to the reduction referred to in Article 54(2) and the amount to be suspended shall not exceed the percentage corresponding to the reduction applied in accordance with Article 54(2). The amounts suspended shall be reimbursed by the Commission to the Member States or permanently reduced at the latest by means of the implementing act referred to in Article 54 relating to the year for which the payments were suspended. However, if Member States demonstrate that the necessary corrective actions have been taken, the Commission may lift the suspension earlier in a separate implementing act.
Before adopting the implementing acts referred to in paragraph 1 and in paragraph 2, first subparagraph, of this Article, the Commission shall inform the Member State concerned of its intention and shall give the Member State the opportunity to submit its comments within a period which shall not be less than 30 days.
Article 41
Suspension of payments in relation to the multi-annual performance monitoring
The Member State concerned shall respond within a period of two months of the Commission’s request for an action plan.
Within a period of two months of receipt of the action plan from the Member State concerned, the Commission shall, where appropriate, inform that Member State in writing of its objections to the action plan submitted and request its modification. The Member State concerned shall comply with the action plan, as accepted by the Commission, and comply with the expected timeframe for its execution.
The Commission shall adopt implementing acts laying down further rules on the structure of the action plans and the procedure for setting up the action plans. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 103(3).
By way of derogation from the first subparagraph of this paragraph, the request for an action plan by the Commission for the financial year 2025 shall not lead to a suspension of payments before the performance review for the financial year 2026, as provided for in Article 135(3) of Regulation (EU) 2021/2115.
The suspension of payments referred to in the first subparagraph shall be applied in accordance with the principle of proportionality to the relevant expenditure related to the interventions which were to be covered by that action plan.
The Commission shall reimburse the suspended amounts when, on the basis of the performance review referred to in Article 135 of Regulation (EU) 2021/2115 or on the basis of the voluntary notification made during the financial year by the Member State concerned on the advancement of the action plan and of the corrective action taken to remedy the shortfall, satisfactory progress towards targets is achieved.
If the situation is not remedied by the end of the 12th month following the suspension of payments, the Commission may adopt an implementing act definitively reducing the amount suspended for the Member State concerned.
The implementing acts provided for in this paragraph shall be adopted in accordance with the advisory procedure referred to in Article 103(2).
Before adopting such implementing acts, the Commission shall inform the Member State concerned of its intention and shall ask it to respond within a period which shall not be less than 30 days.
Article 42
Suspension of payments in relation to deficiencies in the governance systems
The Commission shall adopt implementing acts laying down rules on the structure of the action plans and the procedure for setting up the action plans. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 103(3).
The suspension shall be applied in accordance with the principle of proportionality to the relevant expenditure effected by the Member State where the deficiencies exist, for a period to be determined in the implementing acts referred to in the first subparagraph of this paragraph which shall not exceed 12 months. If the conditions for the suspension continue to be met, the Commission may adopt implementing acts prolonging that period for further periods not exceeding 12 months in total. The amounts suspended shall be taken into account when adopting the implementing acts referred to in Article 55.
Before adopting such implementing acts, the Commission shall inform the Member State concerned of its intention and shall ask it to respond within a period which shall not be less than 30 days.
Article 43
Keeping separate accounts
Article 44
Payment to beneficiaries
Notwithstanding the first subparagraph, Member States may:
prior to 1 December, but not before 16 October, pay advances of up to 50 % for interventions in the form of direct payments and for the measures referred to in Chapter IV of Regulation (EU) No 228/2013 and in Chapter IV of Regulation (EU) No 229/2013;
prior to 1 December pay advances of up to 75 % for the support granted under interventions for rural development referred to in Article 65(2).
Article 45
Assignment of revenue
The following shall be considered as assigned revenue within the meaning of Article 21(5) of the Financial Regulation:
as regards expenditure under both the EAGF and the EAFRD, sums under Articles 38, 54 and 55 of this Regulation and Article 54 of Regulation (EU) No 1306/2013 applicable in accordance with Article 104 of this Regulation and, as regards expenditure under the EAGF, sums under Articles 53 and 56 of this Regulation which are to be paid into the Union budget, including interest thereon;
amounts corresponding to penalties applied in accordance with Articles 12 and 14 of Regulation (EU) 2021/2115 as regards expenditure under the EAGF;
any security, deposit or guarantee provided pursuant to Union law adopted within the framework of the CAP, excluding interventions for rural development, and subsequently forfeited; however, forfeited securities lodged when issuing export or import licences or under a tendering procedure for the sole purpose of ensuring that tenderers submit genuine tenders shall be retained by the Member States;
sums definitively reduced in accordance with Article 41(2).
Article 46
Information measures
It shall supply coherent, evidence-based, objective and comprehensive information, both inside and outside the Union, and outline the communication actions planned in the Commission’s multiannual strategic plan for agriculture and rural development.
The measures referred to in paragraph 1 may consist of:
annual work programmes or other specific measures presented by third parties;
activities implemented on the initiative of the Commission.
Those measures which are required by law or those measures already receiving financing under another Union action shall be excluded.
When implementing the activities referred to in the first subparagraph, point (b), the Commission may be assisted by external experts.
The measures referred to in the first subparagraph shall also contribute to the corporate communication of the Union’s political priorities in so far as those priorities are related to the general objectives of this Regulation.
Article 47
Other Commission powers relating to this Chapter
If the Union budget has not been adopted by the beginning of the budgetary year or if the total amount of the commitments scheduled exceeds the threshold laid down in Article 11(2) of the Financial Regulation, the Commission is empowered to adopt delegated acts in accordance with Article 102 of this Regulation supplementing this Regulation with rules on the method applicable to the commitments and the payment of the amounts.
The Commission may adopt implementing acts laying down rules on:
the financing and accounting of intervention measures in the form of public storage, and other expenditure financed by the EAGF and EAFRD;
the terms and conditions governing the implementation of the automatic decommitment procedure.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 103(3).
CHAPTER IV
Clearance of accounts
Article 48
Single audit approach
In accordance with Article 127 of the Financial Regulation, the Commission shall take assurance from the work of the certification bodies referred to in Article 12 of this Regulation, unless it has informed the Member State concerned that it cannot rely on the work of the certification body for a given financial year, and it shall take it into account in its risk assessment of the need for Commission audits in that Member State. The Commission shall inform that Member State of the reasons why it cannot rely on the work of the certification body concerned.
Article 49
Checks by the Commission
Without prejudice to the checks carried out by Member States under national laws, regulations and administrative provisions or Article 287 TFEU, to any check organised under Article 322 TFEU or based on Regulation (Euratom, EC) No 2185/96, or to Article 127 of the Financial Regulation, the Commission may organise checks in Member States with a view to verifying in particular whether:
administrative practices comply with Union rules;
the expenditure falling within the scope of Article 5(2) and Article 6 of this Regulation and corresponding to the interventions referred to in Regulation (EU) 2021/2115 has a corresponding output as reported in the annual performance report;
the expenditure corresponding to the measures laid down in Regulations (EU) No 228/2013, (EU) No 229/2013, (EU) No 1308/2013 and (EU) No 1144/2014 has been effected and checked in accordance with applicable Union rules;
the work of the certification body is carried out in accordance with Article 12 and for the purposes of Section 2 of this Chapter;
a paying agency complies with the minimum conditions for the accreditation laid down in Article 9(2) and whether the Member State correctly applies Article 9(4);
the Member State concerned implements the CAP Strategic Plan in accordance with Article 9 of Regulation (EU) 2021/2115;
the action plans referred to in Article 42 are correctly implemented.
Persons authorised by the Commission to carry out checks on its behalf, or Commission agents acting within the scope of the powers conferred on them, shall have access to the books and all other documents, including documents and metadata drawn up or received and recorded on an electronic medium, relating to expenditure financed by the EAGF or the EAFRD.
The powers to carry out checks shall not affect the application of national provisions which reserve certain acts for agents specifically designated by national law. Without prejudice to the specific provisions of Regulation (Euratom, EC) No 2185/96 and Regulation (EU, Euratom) No 883/2013, persons authorised by the Commission to act on its behalf shall not take part, inter alia, in home visits or the formal questioning of persons on the basis of law of the Member State concerned. However, they shall have access to information thus obtained.
At the request of the Commission and with the agreement of the Member State, additional checks or inquiries into the operations covered by this Regulation shall be undertaken by the competent bodies of that Member State. Commission agents or persons authorised by the Commission to act on its behalf may take part in such checks.
In order to improve checks, the Commission may, with the agreement of the Member States concerned, request the assistance of the authorities of those Member States for certain checks or inquiries.
Article 50
Access to information
Article 51
Access to documents
Those documents and that information may be kept in electronic form under the conditions laid down by the Commission pursuant to paragraph 3.
Where those documents and that information are kept by an authority acting under delegation from a paying agency and responsible for authorising expenditure, that authority shall send reports to the accredited paying agency on the number of checks made, their content and the measures taken in the light of their results.
Article 52
Commission powers relating to checks and documents and information and cooperation obligation
Article 53
Annual financial clearance
Those implementing acts shall cover the completeness, accuracy and veracity of the annual accounts submitted and shall be without prejudice to the content of the implementing acts subsequently adopted pursuant to Articles 54 and 55.
Article 54
Annual performance clearance
Those implementing acts shall be without prejudice to the content of the implementing acts subsequently adopted pursuant to Article 55 of this Regulation.
Article 55
Conformity procedure
However, as regards the types of intervention referred to in Regulation (EU) 2021/2115, the exclusions from Union financing referred to in the first subparagraph of this paragraph shall only apply in the case of serious deficiencies in the proper functioning of the governance systems of the Member States.
The first subparagraph shall not apply to cases of non-compliance with the eligibility conditions for individual beneficiaries laid down in the CAP Strategic Plans and national rules.
If no agreement is reached, the Member State concerned may request the opening of a procedure aimed at reconciling, within a period of four months, each party’s position. The procedure shall be carried out by a conciliation body. A report on the outcome of that procedure shall be submitted to the Commission. The Commission shall take into account the recommendations of the report before deciding on refusal of the financing and shall provide justification if it decides not to follow those recommendations.
Financing shall not be refused for:
the expenditure indicated in Article 5(2) which is effected more than 24 months before the Commission notifies the Member State in writing of its findings;
expenditure on multiannual interventions falling within the scope of Article 5(2) or within the scope of the interventions for rural development referred to in Article 6, where the final obligation of the beneficiary occurs more than 24 months before the Commission notifies the Member State in writing of its findings;
expenditure on the interventions for rural development referred to in Article 6, other than those referred to in point (b) of this paragraph, for which the payment or, as the case may be, the final payment by the paying agency is made more than 24 months before the Commission notifies the Member State in writing of its findings.
Paragraph 4 shall not apply in the case of:
aids granted by a Member State for which the Commission has initiated the procedure laid down in Article 108(2) TFEU;
infringements which the Commission has notified to the Member State concerned by a reasoned opinion in accordance with Article 258 TFEU;
infringements by Member States of their obligations under Title IV, Chapter III, of this Regulation, provided that the Commission notifies the Member State in writing of its findings within 12 months following receipt of the Member State’s report on the results of its checks on the expenditure concerned.
Article 56
Provisions specific to the EAGF
Article 57
Provisions specific to the EAFRD
Amounts of the Union financing under the EAFRD which are cancelled and amounts recovered, and the interest thereon, shall be reallocated to other rural development operations in the CAP Strategic Plans. However, Member States may reuse the cancelled or recovered Union funds in their entirety only for a rural development operation under their CAP Strategic Plans and may not reallocate them to rural development operations which have been the subject of a financial adjustment.
Member States shall deduct any sums unduly paid as a result of an outstanding irregularity by a beneficiary, in accordance with this Article, from any future payments to the beneficiary by the paying agency.
By way of derogation from paragraph 1, second subparagraph, for interventions for rural development receiving aid from the financial instruments referred to in Article 58 of Regulation (EU) 2021/1060, a contribution cancelled as a result of an individual non-compliance may be reused within the same financial instrument as follows:
where the non-compliance that gives rise to the cancellation of the contribution is detected at the level of the final recipient as defined in Article 2, point (18), of Regulation (EU) 2021/1060, only for other final recipients within the same financial instrument;
where the non-compliance that gives rise to the cancellation of the contribution is detected at the level of the specific fund as defined in Article 2, point (21), of Regulation (EU) 2021/1060 within a holding fund as defined in Article 2, point (20), of that Regulation, only for other specific funds.
Article 58
Implementing powers relating to the possible offsetting of the amounts and notification forms
The Commission shall adopt implementing acts laying down rules on the possible offsetting of the amounts resulting from recovery of undue payments and the forms of notification and communication to be made by the Member States to the Commission in relation to the obligations set out in this Section. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 103(3).
TITLE IV
CONTROL SYSTEMS AND PENALTIES
CHAPTER I
General rules
Article 59
Protection of the financial interests of the Union
Member States shall, within the framework of the CAP, while respecting the applicable governance systems, adopt all laws, regulations and administrative provisions and take any other measures necessary to ensure effective protection of the financial interests of the Union, including effective application of the eligibility of expenditure criteria laid down in Article 37. Those acts and measures shall relate in particular to:
checking the legality and regularity of operations financed by the EAGF and EAFRD, including at the level of beneficiaries and as set out in the CAP Strategic Plans;
ensuring effective prevention against fraud, especially in areas with a higher level of risk, which will act as a deterrent, having regard to the costs and benefits and the proportionality of the measures;
preventing, detecting and correcting irregularities and fraud;
imposing penalties which are effective, proportionate and dissuasive in accordance with Union law, or failing this, national law, and bring legal proceedings to that effect, as necessary;
recovering undue payments plus interest and bring legal proceedings to that effect, as necessary, including for irregularities within the meaning of Article 1(2) of Regulation (EC, Euratom) No 2988/95.
Member States shall take the actions necessary to ensure the proper functioning of their management and control systems and the legality and regularity of expenditure declared to the Commission.
To assist the Member States in this respect, the Commission shall make available to the Member States a data-mining tool to assess risks presented by projects, beneficiaries, contractors and contracts while ensuring minimal administrative burden and effective protection of the Union financial interests. That data-mining tool may also be used in order to avoid circumvention of rules as referred to in Article 62. By 2025, the Commission shall present a report which assesses the use of the single data-mining tool and its interoperability with a view to its generalised use by Member States.
The arrangements set out by Member States shall ensure, in particular, that no penalties are imposed where:
the non-compliance is due to force majeure or exceptional circumstances in accordance with Article 3;
the non-compliance is due to an error of the competent authority or another authority, and where the error could not reasonably have been detected by the person concerned by the administrative penalty;
the person concerned can demonstrate to the satisfaction of the competent authority that he or she is not at fault for the non-compliance with the obligations referred to in paragraph 1 of this Article or where the competent authority is otherwise satisfied that the person concerned is not at fault.
Where the non-compliance with the conditions for the granting of the aid is due to force majeure or exceptional circumstances in accordance with Article 3, the beneficiary shall retain the right to receive aid.
Any conditions established by Member States to supplement the conditions laid down by Union rules for receiving support financed by the EAGF or the EAFRD shall be verifiable.
The Commission may adopt implementing acts laying down rules necessary for the uniform application of this Article relating to:
the procedures, deadlines, exchange of information, requirements for the data-mining tool and information to be collected on the identification of beneficiaries in relation to the obligations as set out in paragraphs 1, 2 and 4;
the notification and communication to be made by the Member States to the Commission in relation to the obligations set out in paragraphs 5 and 7.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 103(3).
Article 60
Rules regarding checks to be carried out
Member States shall ensure that a level of checks needed for an effective management of the risks to the financial interest of the Union is carried out. The relevant authority shall draw its check sample from the entire population of applicants comprising, where appropriate, a random part and a risk-based part.
Checks shall not be carried out at the level of the EIB or other international financial institutions in which a Member State is a shareholder.
As regards measures referred to in agricultural legislation, the Commission shall adopt implementing acts laying down rules necessary for the uniform application of this Article, and in particular:
with regard to hemp as referred to in Article 4(4), second subparagraph, of Regulation (EU) 2021/2115, rules on the specific control measures and methods for determining tetrahydrocannabinol levels;
with regard to cotton as referred to in Title III, Chapter II, Section 3, Subsection 2, of Regulation (EU) 2021/2115, a system for checks of the approved interbranch organisations;
with regard to wine as referred to in Regulation (EU) No 1308/2013, rules on the measurement of areas, on checks and on rules governing the specific financial procedures for the improvement of checks;
the tests and methods to be applied in order to establish the eligibility of products for public intervention and private storage, and the use of tendering procedures, both for public intervention and for private storage;
other rules on the checks to be conducted by the Member States as regards the measures laid down in Chapter IV of Regulation (EU) No 228/2013 and in Chapter IV of Regulation (EU) No 229/2013.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 103(3).
Article 61
Non-compliance with public procurement rules
Where the non-compliance concerns Union or national rules on public procurement, Member States shall ensure that the part of the aid not to be paid or to be withdrawn is determined on the basis of the gravity of the non-compliance and in accordance with the principle of proportionality.
Member States shall ensure that the legality and regularity of the transaction shall only be affected up to the level of the part of the aid not to be paid or to be withdrawn.
Article 62
Circumvention clause
Without prejudice to specific provisions of Union law, Member States shall take effective and proportionate measures to avoid provisions of Union law to be circumvented and ensure, in particular, that no advantage provided for under agricultural legislation is granted in favour of a natural or legal person in respect of whom it is established that the conditions required for obtaining such advantages were created artificially, contrary to the objectives of that legislation.
Article 63
Compatibility of interventions for the purposes of checks in the wine sector
For the purposes of applying the interventions in the wine sector referred to in Title III, Chapter III, Section 4, of Regulation (EU) 2021/2115, Member States shall ensure that the administration and control procedures applied to those interventions are compatible with the integrated system referred to in Chapter II of this Title as regards:
the identification systems for agricultural parcels;
the checks.
Article 64
Securities
The Commission is empowered to adopt delegated acts in accordance with Article 102 supplementing this Regulation with rules which ensure non-discriminatory treatment, equity and the respect of proportionality when lodging a security and which:
specify the responsible party in the event that an obligation is not met;
lay down the specific situations in which the competent authority may waive the requirement of a security;
lay down the conditions applying to the security to be lodged and the guarantor and the conditions for lodging and releasing that security;
lay down the specific conditions related to the security lodged in connection with advance payments;
set out the consequences of breaching the obligations for which a security has been lodged, as provided for in paragraph 1, including the forfeiting of securities and the rate of reduction to be applied on release of securities for refunds, licences, offers, tenders or specific applications, as well as, where an obligation covered by that security has not been met either wholly or in part, taking into account the nature of the obligation, the quantity for which the obligation has been breached, the period exceeding the time limit by which the obligation should have been met and the time by which evidence that the obligation has been met is produced.
The Commission may adopt implementing acts laying down rules on:
the form of the security to be lodged and the procedure for lodging the security, for accepting it, and for replacing the original security;
the procedures for the release of a security;
the notifications to be made by Member States and by the Commission.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 103(3).
CHAPTER II
Integrated administration and control system
Article 65
Scope and definitions relating to this Chapter
For the purposes of this Chapter, the following definitions apply:
‘geo-spatial application’ means an electronic application form that includes an information technology application based on a geographic information system that allows beneficiaries to spatially declare the agricultural parcels of the holding as defined in Article 3, point (2), of Regulation (EU) 2021/2115 and non-agricultural areas claimed for payment;
‘area monitoring system’ means a procedure of regular and systematic observation, tracking and assessment of agricultural activities and practices on agricultural areas by Copernicus Sentinels satellite data or other data with at least equivalent value;
‘system for the identification and registration of animals’ means the system for the identification and registration of kept terrestrial animals laid down by Part IV, Title I, Chapter 2, Section 1, of Regulation (EU) 2016/429 of the European Parliament and of the Council ( 7 );
‘agricultural parcel’ means a unit, defined by Member States, of agricultural area as determined in accordance with Article 4(3) of Regulation (EU) 2021/2115;
‘geographic information system’ means a computer system capable of capturing, storing, analysing, and displaying geographically referenced information;
‘automatic claim system’ means an application system for area- or animal-based interventions in which the data required by the administration on at least individual areas or animals claimed for aid are available in official computerised databases managed by the Member State and made available to the beneficiary where necessary.
Article 66
Elements of the integrated system
The integrated system shall comprise the following elements:
an identification system for agricultural parcels;
a geo-spatial application system and, where applicable, an animal-based application system;
an area monitoring system;
a system for the identification of beneficiaries of the interventions and measures referred to in Article 65(2);
a control and penalty system;
where applicable, a system for the identification and registration of payment entitlements;
where applicable, a system for the identification and registration of animals.
Article 67
Data keeping and sharing
The data and documentation referred to in the first subparagraph relating to the current calendar year or marketing year and to the previous 10 calendar years or marketing years shall be accessible for consultation through the digital databases of the competent authority of the Member State.
Data used for the area monitoring system may be stored as raw data on a server external to the competent authorities. Those data shall be kept on a server for at least three years.
By way of derogation from the second subparagraph, Member States which acceded to the Union in or after the year 2013 shall only be required to ensure that the data are available for consultation from the year of their accession.
By way of derogation from the second subparagraph, Member States shall only be required to ensure that the data and documentation related to the area monitoring system referred to in Article 66(1), point (c), are available for consultation as of the date of the implementation of the area monitoring system.
Article 68
Identification system for agricultural parcels
Member States shall ensure that the identification system for agricultural parcels:
uniquely identifies each agricultural parcel and units of land containing non-agricultural areas considered eligible by the Member States for receiving the aid for the interventions referred to in Title III of Regulation (EU) 2021/2115;
contains up-to-date values on the areas considered eligible by the Member States for receiving the aid for the interventions referred to in Article 65(2);
enables the correct localisation of agricultural parcels and non-agricultural areas claimed for payment.
Where the assessment reveals deficiencies in the system, Member States shall adopt appropriate remedial actions or, failing that, shall be requested by the Commission to set up an action plan in accordance with Article 42.
An assessment report and, where appropriate, the remedial actions and the timetable for their implementation shall be submitted to the Commission by 15 February following the calendar year concerned.
Article 69
Geo-spatial and animal-based application system
Where the assessment reveals deficiencies in the system, Member States shall adopt appropriate remedial actions or, failing that, shall be requested by the Commission to set up an action plan in accordance with Article 42.
An assessment report and, where appropriate, the remedial actions and the timetable for their implementation shall be submitted to the Commission by 15 February following the calendar year concerned.
Article 70
Area monitoring system
Where the assessment reveals deficiencies in the system, Member States shall adopt appropriate remedial actions or, failing that, shall be requested by the Commission to set up an action plan in accordance with Article 42.
An assessment report and, where appropriate, the remedial actions and the timetable for their implementation shall be submitted to the Commission by 15 February following the calendar year concerned.
Article 71
System for the identification of beneficiaries
The system for recording the identity of each beneficiary of the interventions and measures referred to in Article 65(2) shall guarantee that all applications submitted by the same beneficiary can be identified as such.
Article 72
Control and penalty system
Member States shall set up a control and penalty system referred to in Article 66(1), point (e). Member States, through the paying agencies or the bodies delegated by them, shall annually carry out administrative checks on the aid application and payment claims to verify legality and regularity in accordance with Article 59(1), point (a). Those checks shall be supplemented by on-the-spot checks, which may be executed remotely with the use of technology.
Article 73
System for the identification and registration of payment entitlements
The system for the identification and registration of payment entitlements shall allow for verification of the entitlements with the applications and the identification system for agricultural parcels.
Article 74
Delegated powers of the Commission relating to the integrated system
The Commission is empowered to adopt delegated acts in accordance with Article 102 which are necessary to ensure that the integrated system provided for in this Chapter is implemented in an efficient, coherent and non-discriminatory way which protects the financial interests of the Union, supplementing this Regulation with:
rules on the quality assessment referred to in Articles 68, 69 and 70;
rules on the identification system for agricultural parcels, the system for the identification of beneficiaries and the system for the identification and registration of payment entitlements referred to in Articles 68, 71 and 73.
Article 75
Implementing powers relating to Articles 68, 69 and 70
The Commission may adopt implementing acts laying down rules on:
the form and content of, and arrangements for transmitting or making available to the Commission:
the assessment reports on the quality of the identification system for agricultural parcels, of the geo-spatial application system and of the area monitoring system,
the remedial actions referred to in Articles 68, 69 and 70;
basic features of, and rules on, the aid application system under Article 69 and the area monitoring system referred to in Article 70, including parameters of the gradual increase of the number of interventions under the area monitoring system.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 103(3).
CHAPTER III
Scrutiny of transactions
Article 76
Scope and definitions relating to this Chapter
The Commission is empowered to adopt delegated acts in accordance with Article 102 supplementing this Regulation with a list of interventions which, due to their design and control requirements, are unsuited for additional ex-post controls by way of scrutiny of commercial documents and, therefore, are not to be subject to such scrutiny under this Chapter.
For the purposes of this Chapter, the following definitions apply:
‘commercial document’ means all books, registers, vouchers and supporting documents, accounts, production and quality records, correspondence relating to the undertaking’s business activity, and commercial data, in whatever form they may take, including electronically stored data, in so far as those documents or data relate directly or indirectly to the transactions referred to in paragraph 1;
‘third party’ means any natural or legal person directly or indirectly connected with transactions carried out within the financing system by the EAGF.
Article 77
Scrutiny by Member States
Article 78
Cross-checks
The accuracy of primary data under scrutiny shall be verified by a number of cross-checks, including, where necessary, the commercial documents of third parties, appropriate to the degree of risk presented, including:
comparisons with the commercial documents of suppliers, customers, carriers and other third parties;
physical checks, where appropriate, upon the quantity and nature of stocks;
comparison with the records of financial flows leading to or consequent upon the transactions carried out within the financing system by the EAGF;
checks, in relation to bookkeeping, or records of financial movements showing, at the time of the scrutiny, that the documents held by the paying agency by way of justification for the payment of aid to the beneficiary are accurate.
Article 79
Mutual assistance
Member States shall assist each other upon request for the purpose of carrying out the scrutiny provided for in this Chapter in the following cases:
where an undertaking or third party is established in a Member State other than that in which payment of the amount in question has or should have been made or received;
where an undertaking or third party is established in a Member State other than that in which the documents and information required for scrutiny are to be found.
Article 80
Planning and reporting
Each year, before 15 April, Member States shall send to the Commission:
their control plan referred to in paragraph 1 and the number of undertakings to be scrutinised and their breakdown by sector on the basis of the amounts relating to them;
a detailed report on the application of this Chapter for the previous scrutiny period, including the results of any scrutiny carried out under Article 79.
Article 81
Access to information and scrutiny by the Commission
Article 82
Implementing powers relating to the scrutiny of transactions
The Commission shall adopt implementing acts laying down rules necessary for the uniform application of this Chapter and in particular relating to the following:
the performance of the scrutiny referred to in Article 77 as regards the selection of undertakings, rate and the timescale for the scrutiny;
the performance of the mutual assistance referred to in Article 79;
the content of reports referred to in Article 80(2), point (b), and any other notification needed under this Chapter.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 103(3).
CHAPTER IV
Control system and administrative penalties in relation to conditionality
Article 83
Control system for conditionality
Member States shall set up a system in order to verify that the following categories of beneficiary comply with the obligations laid down in Title III, Chapter I, Section 2, of Regulation (EU) 2021/2115:
beneficiaries receiving direct payments under Title III, Chapter II, of Regulation (EU) 2021/2115;
beneficiaries receiving annual payments in accordance with Articles 70, 71 and 72 of Regulation (EU) 2021/2115;
beneficiaries receiving support in accordance with Chapter IV of Regulation (EU) No 228/2013 or Chapter IV of Regulation (EU) No 229/2013.
Member States applying Article 28 of Regulation (EU) 2021/2115 may set up a simplified control system:
for beneficiaries receiving payments under Article 28 of Regulation (EU) 2021/2115; or
for small farmers, as determined by Member States pursuant to Article 28 of Regulation (EU) 2021/2115, not applying for such payments.
Where a Member State does not apply Article 28 of Regulation (EU) 2021/2115, it may set up a simplified control system for farmers with a maximum size of holding not exceeding 5 hectares of agricultural area declared in accordance with Article 69(1) of this Regulation.
Those systems shall be compatible with the control systems referred to in paragraphs 1 and 2.
For the purposes of this Chapter, the following definitions apply:
‘requirement’ means each individual statutory management requirement under Union law referred to in Article 12 of Regulation (EU) 2021/2115 within a given legal act, differing in substance from any other requirements of the same legal act;
‘legal act’ means each of the individual directives and regulations referred to in Article 12 of Regulation (EU) 2021/2115;
‘reoccurrence of non-compliance’ means non-compliance with the same requirement or standard more than once within a consecutive period of three calendar years, provided that the beneficiary has been informed of previous non-compliance and, where relevant, has had the possibility to take the necessary measures to remedy that previous non-compliance.
In order to comply with their control obligations laid down in paragraphs 1 to 4, Member States:
shall include on-the-spot checks to verify the compliance of beneficiaries with the obligations laid down in Title III, Chapter I, Section 2, of Regulation (EU) 2021/2115;
may decide, depending on the requirements, standards, legal acts or areas of conditionality in question, to use the checks, including administrative checks, carried out under the control systems applicable to the respective requirement, standard, legal act or area of conditionality, provided the effectiveness of these checks is at least equal to the on-the-spot checks referred to in point (a);
may, where appropriate, make use of remote sensing or the area monitoring system or other relevant technologies assisting them to carry out the on-the-spot checks referred to in point (a);
shall establish the control sample for the on-the-spot checks referred to in point (a) to be carried out each year on the basis of a risk analysis that:
takes into account, and applies weighting factors to, farm structure, the inherent risk of non-compliance and, where applicable, participation of beneficiaries in the farm advisory services as referred to in Article 15 of Regulation (EU) 2021/2115,
includes a random component, and
provides the control sample to cover at least 1 % of the beneficiaries listed in paragraph 1 of this Article;
as regards the obligations of conditionality in relation to Council Directive 96/22/EC ( 11 ), shall consider the application of a specific sampling level of monitoring plans to fulfil the requirement of the minimum rate laid down in point (d) of this paragraph;
may decide, when using the simplified control system referred to in paragraph 2, to exclude from the on-the-spot checks referred to in point (a) of this paragraph the verification of compliance with the obligations referred in that point, where it can be demonstrated that cases of non-compliance by the beneficiaries concerned could not have significant consequences for the achievement of the objectives of the legal acts and standards concerned.
Article 84
System of administrative penalties for conditionality
The administrative penalties referred to in the first subparagraph shall only apply where the non-compliance is the result of an act or omission directly attributable to the beneficiary concerned, and where one or both of the following conditions are met:
the non-compliance is related to the agricultural activity of the beneficiary;
the non-compliance concerns the holding as defined in Article 3, point (2), of Regulation (EU) 2021/2115 or other areas managed by the beneficiary situated within the territory of the same Member State.
With regard to forest areas, however, the administrative penalties referred to in the first subparagraph shall not apply where no support is claimed for the area concerned in accordance with Articles 70 and 71 of Regulation (EU) 2021/2115.
In their system of administrative penalties referred to in paragraph 1, Member States:
shall include rules on the application of administrative penalties in cases where the agricultural land, or an agricultural holding, or part thereof, is transferred during the calendar year or the years concerned; those rules shall be based on a fair and equitable attribution of the liability for non-compliance among transferors and transferees;
may decide, notwithstanding paragraph 1, not to apply an administrative penalty to a beneficiary per a calendar year when the amount of the penalty is EUR 100 or less; however, the beneficiary shall be informed about the finding of the non-compliance and about the obligation to take remedial action for the future;
shall provide that no administrative penalty be imposed if:
the non-compliance is due to force majeure or exceptional circumstances in accordance with Article 3,
the non-compliance is due to an order from a public authority.
For the purposes of the first subparagraph, point (a), ‘transfer’ means any type of transaction whereby the agricultural land, or the agricultural holding, or part thereof, ceases to be at the disposal of the transferor.
Article 85
Application and calculation of the administrative penalties
For the calculation of those reductions and exclusions, account shall be taken of the severity, extent, permanence or reoccurrence and intentionality of the non-compliance detected. The administrative penalties imposed shall be effective, proportionate and dissuasive.
The administrative penalties shall be based on the controls carried out in accordance with Article 83(6).
Member States shall set up an awareness mechanism to ensure that beneficiaries are informed about the non-compliance detected and possible remedial actions to be taken. That mechanism shall also include the specific farm advisory services referred to in Article 15 of Regulation (EU) 2021/2115 participation at which may be made mandatory for the beneficiaries concerned.
In the case of intentional non-compliance, the percentage reduction shall be at least 15 % of the total amount of the payments referred to in paragraph 1.
Article 86
Amounts resulting from the administrative penalties on conditionality
Member States may retain 25 % of the amounts resulting from the reductions and exclusions referred to in Article 85.
CHAPTER V
Control system and administrative penalties in relation to social conditionality
Article 87
Control system for social conditionality
To that end, Member States shall make use of their applicable control and enforcement systems in the field of social and employment legislation and applicable labour standards to ensure that beneficiaries of the aid referred to in Article 14 of Regulation (EU) 2021/2115, in Chapter IV of Regulation (EU) No 228/2013 or in Chapter IV of Regulation (EU) No 229/2013 comply with the obligations referred to in Annex IV to Regulation (EU) 2021/2115.
Article 88
System of administrative penalties for social conditionality
The paying agency shall only be notified where the non-compliance is the result of an act or omission directly attributable to the beneficiary concerned, and where one or both of the following conditions are met:
the non-compliance is related to the agricultural activity of the beneficiary;
the non-compliance concerns the holding as defined in Article 3, point (2), of Regulation (EU) 2021/2115 or other areas managed by the beneficiary situated within the territory of the same Member State.
In their systems of administrative penalties referred to in Article 87(1), Member States:
may decide not to apply an administrative penalty to a beneficiary per a calendar year when the amount of the penalty is EUR 100 or less; however, the beneficiary shall be informed about the finding of the non-compliance and about the obligation to take remedial action for the future;
shall provide that no administrative penalty be imposed if:
the non-compliance is due to force majeure,
the non-compliance is due to an order from a public authority.
Article 89
Application and calculation of the administrative penalty
For the calculation of those reductions and exclusions, account shall be taken of the severity, extent, permanence or reoccurrence and intentionality of the non-compliance determined, in line with the assessment of the authorities or bodies referred to in Article 87(2). The administrative penalties imposed shall be effective, proportionate and dissuasive.
The relevant provisions of Article 85(2), (5) and (6) shall apply mutatis mutandis to the application and calculation of the administrative penalties.
TITLE V
COMMON PROVISIONS
CHAPTER I
Transmission of information
Article 90
Communication of information
In addition to their communication obligations pursuant to Regulation (EU) 2021/2115, Member States shall send to the Commission the following information, declarations and documents:
for accredited paying agencies and designated and accredited coordinating bodies:
their accreditation and, where relevant, designation document,
their function (accredited paying agency or designated and accredited coordinating body),
where relevant, the withdrawal of their accreditation;
for certification bodies:
their name,
their address;
for measures relating to operations financed by the EAGF and EAFRD:
declarations of expenditure, which also act as payment requests, signed by the accredited paying agency or the designated and accredited coordinating body and accompanied by the requisite information,
with regard to the EAGF, estimates of their financial requirements, and, with regard to the EAFRD, an update of estimated declarations of expenditure which will be submitted during the year and estimated declarations of expenditure in respect of the following financial year,
the management declaration and the annual accounts of the accredited paying agencies.
Article 91
Confidentiality
The rules laid down in Article 8 of Regulation (Euratom, EC) No 2185/96 shall apply to that information.
Article 92
Implementing powers relating to transmission of information
The Commission may adopt implementing acts laying down rules on:
the form, content, intervals, deadlines and arrangements for transmitting or making available to the Commission:
declarations of expenditure and estimates of expenditure and their updates, including assigned revenue,
management declaration and annual accounts of the paying agencies,
the account certification reports,
the names and particulars of accredited paying agencies, designated and accredited coordinating bodies and designated certification bodies,
arrangements for taking account of, and paying, expenditure financed by the EAGF and EAFRD,
notifications of financial adjustments made by Member States in connection with interventions for rural development,
information on the measures taken pursuant to Article 59;
the arrangements governing exchanges of information and documents between the Commission and the Member States, and the implementation of information systems, including the type, format and content of data to be processed by those systems and the corresponding data storage rules;
the notifications to the Commission by Member States of information, documents, statistics and reports, and the deadlines and methods for such notification.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 103(3).
CHAPTER II
Use of the euro
Article 93
General principles
Those prices and amounts shall be granted or collected in euros in the Member States which have adopted the euro and in the national currency in the Member States which have not.
Article 94
Exchange rate and operative event
The operative event for the exchange rate shall be:
the completion of customs import or export formalities in the case of amounts collected or granted in trade with third countries;
the event whereby the economic objective of the operation is attained in all other cases.
By way of derogation from the first subparagraph, Member States may decide, in duly justified cases, to carry out the conversion on the basis of the average of the exchange rates set by the ECB during the month prior to 1 October of the year for which the aid is granted. Member States that choose that option shall set and publish that average rate before 1 December of that year.
The Commission is empowered to adopt delegated acts in accordance with Article 102 supplementing this Regulation with rules on the operative events and the exchange rate to be used. The specific operative event shall be determined taking account of the following criteria:
actual applicability as soon as possible of adjustments to the exchange rate;
similarity of the operative events for analogous operations carried out under the market organisation;
coherence in the operative events for the various prices and amounts relating to the market organisation;
practicability and effectiveness of checks on the application of suitable exchange rates.
Article 95
Safeguard measures and derogations
The European Parliament, the Council and the Member States shall be notified forthwith of the measures referred to in the first subparagraph.
Where exceptional monetary practices concerning a national currency are likely to jeopardise the application of Union law, the Commission is empowered to adopt delegated acts in accordance with Article 102 supplementing this Regulation with derogations from this Chapter in the following cases:
where a Member State uses abnormal exchange techniques such as multiple exchange rates or operates barter agreements;
where Member States have currencies which are not quoted on official foreign exchange markets or where the trend in such currencies is likely to create distortion in trade.
Article 96
Use of the euro by Member States that have not adopted the euro
CHAPTER III
Reporting
Article 97
Annual financial report
By 30 September of each year following the budgetary year, the Commission shall submit to the European Parliament and to the Council a financial report on the administration of the EAGF and EAFRD during the previous budgetary year.
CHAPTER IV
Transparency
Article 98
Publication of information relating to beneficiaries
For the purposes of this Article, the following definitions apply:
‘operation’ means measure, sector or type of intervention;
‘total cost of the operation’ means the amounts of payment corresponding to each measure, sector, or type of intervention financed by the EAGF or the EAFRD received by each beneficiary in the financial year concerned; as regards the payments corresponding to the types of intervention financed by the EAFRD, the amounts to be published correspond to the total public funding, including both the Union and the national contribution;
‘location indicator or geolocation for the operation’ means the municipality where the beneficiary is resident or is registered and, where available, the postal code or the part thereof identifying the municipality.
Member States shall not publish the information referred to in Article 49(3), points (a) and (b), of Regulation (EU) 2021/1060 if the amount of aid received in one year by a beneficiary is equal to or less than EUR 1 250 .
Article 99
Informing beneficiaries of the publication of data concerning them
Member States shall inform the beneficiaries that data concerning them will be made public in accordance with Article 98 and that such data may be processed by auditing and investigating bodies of the Union and the Member States for the purposes of protecting the Union’s financial interests.
In accordance with the requirements of Regulation (EU) 2016/679, where personal data are concerned, the Member States shall inform the beneficiaries of their rights under that Regulation and of the procedures applicable for exercising those rights.
Article 100
Implementing powers relating to transparency
The Commission shall adopt implementing acts laying down rules on:
the form, including the way of presentation by measure, sector, or type of intervention, and the timescale of the publication provided for in Articles 98 and 99;
the uniform application of Article 99;
the cooperation between the Commission and Member States.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 103(3).
CHAPTER V
Protection of personal data
Article 101
Processing and protection of personal data
TITLE VI
DELEGATED ACTS AND IMPLEMENTING ACTS
Article 102
Exercise of the delegation
Article 103
Committee procedure
For the purposes of Articles 11, 12, 17, 18, 23, 26, 32, 39 to 44, 47, 51 to 55, 58, 59, 60, 64, 75, 82, 92, 95 and 100, as regards matters relating to interventions in the form of direct payments, interventions in certain sectors, interventions for rural development and the common organisation of markets, the Commission shall be assisted by the Committee on the Agricultural Funds, the Common Agricultural Policy Committee established by Regulation (EU) 2021/2115 and the Committee for the Common Organisation of the Agricultural Markets established by Regulation (EU) No 1308/2013, respectively.
TITLE VII
FINAL PROVISIONS
Article 104
Repeal
However:
Article 4(1), point (b), Article 5, Article 7(3), Articles 9, 17, 21 and 34, Article 35(4), Articles 36, 37, 38, 40 to 43, 51, 52, 54, 56, 59, 63, 64, 67, 68, 70 to 75, 77, 91 to 97, 99 and 100, Article 102(2) and Articles 110 and 111 of Regulation (EU) No 1306/2013 continue to apply:
in relation to expenditure incurred and payments made for support schemes under Regulation (EU) No 1307/2013 in respect of the calendar year 2022 and before;
for measures implemented under Regulations (EU) No 228/2013, (EU) No 229/2013, (EU) No 1308/2013 and (EU) No 1144/2014 until 31 December 2022;
for the aid schemes referred to in Article 5(6), first subparagraph, point (c), and Article 5(7) of Regulation (EU) 2021/2117 of the European Parliament and of the Council ( 12 ) in relation to expenditure incurred and payments made for operations implemented pursuant to Regulation (EU) No 1308/2013 after 31 December 2022 and until the end of those aid schemes; and
as regards the EAFRD, in relation to expenditure incurred by the beneficiaries and payments made by the paying agency in the framework of the implementation of rural development programmes pursuant to Regulation (EU) No 1305/2013;
Article 69 of Regulation (EU) No 1306/2013 continue to apply in relation to expenditure incurred and payments made for support schemes pursuant to Regulation (EU) No 1307/2013 and in the framework of the implementation of rural development programmes approved by the Commission under Regulation (EU) No 1305/2013 and other CAP measures laid down in Title II, Chapter I, of Regulation (EU) No 1306/2013 implemented before 1 January 2023;
Article 54(2) of Regulation (EU) No 1306/2013 continue to apply in relation to revenue declared in the framework of the implementation of rural development programmes approved by the Commission under Regulation (EU) No 1305/2013, Regulation (EC) No 1698/2005 and Commission Regulation (EC) No 27/2004 ( 13 );
Regulation (EU) No 1306/2013 continue to apply in relation to expenditure relating to legal commitments referred to in Article 155(2) of Regulation (EU) 2021/2115. Notwithstanding that, Article 31 of this Regulation shall apply to the expenditure notified to the Commission in accordance with Article 155(2) of Regulation (EU) 2021/2115, which shall for this purpose be considered to be a type of intervention.
Article 105
Transitional measures
The Commission is empowered to adopt delegated acts in accordance with Article 102 which are necessary to ensure the smooth transition from the arrangements provided for in Regulation (EU) No 1306/2013, as referred to in Article 104 of this Regulation, to those laid down in this Regulation, supplementing this Regulation with derogations from, and additions to, the rules provided for in this Regulation.
Article 106
Entry into force and application
This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.
It shall apply from 1 January 2023.
However, Article 16 shall apply to expenditure effected from 16 October 2022 as regards the EAGF.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
ANNEX
CORRELATION TABLE
|
Regulation (EU) No 1306/2013 |
This Regulation |
Regulation (EU) 2021/2115 |
Regulation (EU) No 1308/2013 |
|
Article 1 |
Article 1 |
— |
— |
|
Article 2 |
Articles 2 and 3 |
— |
— |
|
Article 3 |
Article 4 |
— |
— |
|
Article 4 |
Article 5 |
— |
— |
|
Article 5 |
Article 6 |
— |
— |
|
Article 6 |
Article 7 |
— |
— |
|
Article 7(1), (2) and (3) |
Article 9 |
— |
— |
|
Article 7(4) and (5) |
Article 10 |
— |
— |
|
Article 7(6) |
— |
— |
— |
|
Article 8 |
Article 11 |
— |
— |
|
Article 9 |
Article 12 |
— |
— |
|
Article 10 |
Article 37, point (a) |
— |
— |
|
Article 11 |
Article 44(1) |
— |
— |
|
Article 12 |
— |
Article 15(1), (2) and (4) |
— |
|
Article 13(1) |
— |
Article 15(3) |
— |
|
Article 13(2) and (3) |
— |
— |
— |
|
Article 14 |
— |
— |
— |
|
Article 15 |
— |
— |
— |
|
Article 16 |
Article 14 |
— |
— |
|
Article 17 |
Article 20 |
— |
— |
|
Article 18 |
Article 21 |
— |
— |
|
Article 19 |
Article 22 |
— |
— |
|
Article 20 |
Article 23 |
— |
— |
|
Article 21 |
Article 24 |
— |
— |
|
Article 22 |
Article 25 |
— |
— |
|
Article 23 |
Article 26 |
— |
— |
|
Article 24 |
Article 15 |
— |
— |
|
Article 25 |
Article 16 |
— |
— |
|
Article 26 |
Article 17 |
— |
— |
|
Article 27 |
Article 18 |
— |
— |
|
Article 28 |
Article 19 |
— |
— |
|
Article 29 |
— |
— |
— |
|
Article 30 |
Article 36 |
— |
— |
|
Article 31 |
Article 27 |
— |
— |
|
Article 32 |
Article 28 |
— |
— |
|
Article 33 |
Article 29 |
— |
— |
|
Article 34 |
Article 30 |
— |
— |
|
Article 35 |
Article 31 |
— |
— |
|
Article 36 |
Article 32 |
— |
— |
|
Article 37 |
Article 33 |
— |
— |
|
Article 38 |
Article 34 |
— |
— |
|
Article 39 |
Article 35 |
— |
— |
|
Article 40 |
Article 38 |
— |
— |
|
Article 41 |
Article 39 |
— |
— |
|
Article 42 |
— |
— |
— |
|
Article 43 |
Article 45 |
— |
— |
|
Article 44 |
Article 43(1) |
— |
— |
|
Article 45 |
Article 46 |
— |
— |
|
Article 46 |
Article 43(2) and Article 47 |
— |
— |
|
Article 47 |
Article 49 |
— |
— |
|
Article 48 |
Article 50 |
— |
— |
|
Article 49 |
Article 51(1) and (2) |
— |
— |
|
Article 50 |
Article 51(3) and Article 52 |
— |
— |
|
Article 51 |
Article 53 |
— |
— |
|
Article 52 |
Article 55 |
— |
— |
|
Article 53 |
— |
— |
— |
|
Article 54 |
— |
— |
— |
|
Article 55 |
Article 56 |
— |
— |
|
Article 56 |
Article 57 |
— |
— |
|
Article 57 |
Article 58 |
— |
— |
|
Article 58 |
Article 59 |
— |
— |
|
Article 59 |
— |
— |
— |
|
Article 60 |
Article 62 |
— |
— |
|
Article 61 |
Article 63 |
— |
— |
|
Article 62 |
Article 60 |
— |
— |
|
Article 63(1), first subparagraph, and (2) to (5) |
— |
— |
— |
|
Article 63(1), second subparagraph |
Article 61 |
— |
— |
|
Article 64 |
— |
— |
— |
|
Article 65 |
— |
— |
— |
|
Article 66 |
Article 64 |
— |
— |
|
Article 67 |
Article 65 |
— |
— |
|
Article 68 |
Article 66 |
— |
— |
|
Article 69(1), first subparagraph |
Article 67(1), second subparagraph |
— |
— |
|
Article 69(1), second subparagraph |
— |
— |
— |
|
Article 69(1), third subparagraph |
Article 67(1), fourth subparagraph |
— |
— |
|
Article 69(2) |
Article 67(2) |
— |
— |
|
Article 70 |
Article 68 |
— |
— |
|
Article 71 |
Article 73 |
— |
— |
|
Article 72 |
Article 69 |
— |
— |
|
Article 73 |
Article 71 |
— |
— |
|
Article 74(1) |
Article 72 |
— |
— |
|
Article 74(2), (3) and (4) |
— |
— |
— |
|
Article 75 |
Article 44(2), (3) and (5) |
— |
— |
|
Article 76 |
Article 74 |
— |
— |
|
Article 77 |
— |
— |
— |
|
Article 78 |
Article 75 |
— |
— |
|
Article 79 |
Article 76 |
— |
— |
|
Article 80 |
Article 77(1), (2) and (5) |
— |
— |
|
Article 81 |
Article 78(1), (2) and (3) |
— |
— |
|
Article 82(1) and (2) |
Article 78(4) and (5) |
— |
— |
|
Article 82(3) and (4) |
— |
— |
— |
|
Article 83(1) |
Article 79 |
— |
— |
|
Article 83(2) and (3) |
— |
— |
— |
|
Article 84(1), (2), (3) and (4) |
Article 80 |
— |
— |
|
Article 84(5) |
— |
— |
— |
|
Article 84(6) |
Article 77(4) |
— |
— |
|
Article 85(1),(3) and (4) |
— |
— |
— |
|
Article 85(2) |
Article 77(3) |
— |
— |
|
Article 86(1) |
Article 80(2), point (b) |
— |
— |
|
Article 86(2) |
— |
— |
— |
|
Article 87 |
Article 81 |
— |
— |
|
Article 88 |
Article 82 |
— |
— |
|
Article 89 |
— |
— |
Article 90a |
|
Article 90 |
— |
— |
Article 116a |
|
Article 91 |
— |
Article 12 |
— |
|
Article 92 |
— |
Article 12 |
— |
|
Article 93 |
— |
Article 12 |
— |
|
Article 94 |
— |
Article 14 |
— |
|
Article 95 |
— |
— |
— |
|
Article 96 |
Article 83 |
— |
— |
|
Article 97 |
Article 84 |
— |
— |
|
Article 98 |
— |
— |
— |
|
Article 99 |
Article 85 |
— |
— |
|
Article 100 |
Article 86 |
— |
— |
|
Article 101(1) |
— |
— |
— |
|
Article 101(2) |
Article 85(7) |
— |
— |
|
Article 102 |
Article 90 |
— |
— |
|
Article 103 |
Article 91 |
— |
— |
|
Article 104 |
Article 92 |
— |
— |
|
Article 105 |
Article 93 |
— |
— |
|
Article 106 |
Article 94 |
— |
— |
|
Article 107 |
Article 95 |
— |
— |
|
Article 108 |
Article 96 |
— |
— |
|
Article 109 |
Article 97 |
— |
— |
|
Article 110 |
— |
Article 128 |
— |
|
Article 111 |
Article 98(1), (2) and (3) |
— |
— |
|
Article 112 |
Article 98(4) |
— |
— |
|
Article 113 |
Article 99 |
— |
— |
|
Article 114 |
Article 100 |
— |
— |
|
Article 115 |
Article 102 |
— |
— |
|
Article 116 |
Article 103 |
— |
— |
|
Article 117 |
Article 101 |
— |
— |
|
Article 118 |
— |
— |
— |
|
Article 119 |
Article 104 |
— |
— |
|
Article 119a |
— |
— |
— |
|
Article 120 |
Article 105 |
— |
— |
|
Article 121 |
Article 106 |
— |
— |
|
Annex I |
— |
— |
— |
|
Annex II |
— |
Annex III |
— |
|
Annex III |
Annex |
— |
— |
( 1 ) Directive 2014/24/EU of the European Parliament and of the Council of 26 February 2014 on public procurement and repealing Directive 2004/18/EC (OJ L 94, 28.3.2014, p. 65).
( 2 ) Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 (OJ L 347, 20.12.2013, p. 671).
( 3 ) Council Regulation (EC) No 58/2003 of 19 December 2002 laying down the statute for executive agencies to be entrusted with certain tasks in the management of Community programmes (OJ L 11, 16.1.2003, p. 1).
( 4 ) Regulation (EU) No 1151/2012 of the European Parliament and of the Council of 21 November 2012 on quality schemes for agricultural products and foodstuffs (OJ L 343, 14.12.2012, p. 1).
( 5 ) Regulation (EU) No 1144/2014 of the European Parliament and of the Council of 22 October 2014 on information provision and promotion measures concerning agricultural products implemented in the internal market and in third countries and repealing Council Regulation (EC) No 3/2008 (OJ L 317, 4.11.2014, p. 56).
( 6 ) Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (OJ L 182, 29.6.2013, p. 19).
( 7 ) Regulation (EU) 2016/429 of the European Parliament and of the Council of 9 March 2016 on transmissible animal diseases and amending and repealing certain acts in the area of animal health (Animal Health Law)(OJ L 84, 31.3.2016, p. 1).
( 8 ) Council Directive 91/676/EEC of 12 December 1991 concerning the protection of waters against pollution caused by nitrates from agricultural sources (OJ L 375, 31.12.1991, p. 1).
( 9 ) Directive 2007/2/EC of the European Parliament and of the Council of 14 March 2007 establishing an Infrastructure for Spatial Information in the European Community (INSPIRE) (OJ L 108, 25.4.2007, p. 1).
( 10 ) Regulation (EC) No 223/2009 of the European Parliament and of the Council of 11 March 2009 on European statistics and repealing Regulation (EC, Euratom) No 1101/2008 of the European Parliament and of the Council on the transmission of data subject to statistical confidentiality to the Statistical Office of the European Communities, Council Regulation (EC) No 322/97 on Community Statistics, and Council Decision 89/382/EEC, Euratom establishing a Committee on the Statistical Programmes of the European Communities (OJ L 87, 31.3.2009, p. 164).
( 11 ) Council Directive 96/22/EC of 29 April 1996 concerning the prohibition on the use in stockfarming of certain substances having a hormonal or thyrostatic action and of ß-agonists, and repealing Directives 81/602/EEC, 88/146/EEC and 88/299/EEC (OJ L 125, 23.5.1996, p. 3).
( 12 ) ►C1 Regulation (EU) 2021/2117 of the European Parliament and of the Council of 2 December 2021 amending Regulations (EU) No 1308/2013 establishing a common organisation of the markets in agricultural products, (EU) No 1151/2012 on quality schemes for agricultural products and foodstuffs, (EU) No 251/2014 on the definition, description, presentation, labelling and the protection of geographical indications of aromatised wine products and (EU) No 228/2013 laying down specific measures for agriculture in the outermost regions of the Union (see page 262 of this Official Journal). ◄
( 13 ) Commission Regulation (EC) No 27/2004 of 5 January 2004 laying down transitional detailed rules for the application of Council Regulation (EC) No 1257/1999 as regards the financing by the EAGGF Guarantee Section of rural development measures in the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia (OJ L 5, 9.1.2004, p. 36).