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Commission Delegated Regulation (EU) No 907/2014Dangos y teitl llawn

Commission Delegated Regulation (EU) No 907/2014 of 11 March 2014 supplementing Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to paying agencies and other bodies, financial management, clearance of accounts, securities and use of euro

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When the UK left the EU, legislation.gov.uk published EU legislation that had been published by the EU up to IP completion day (31 December 2020 11.00 p.m.). On legislation.gov.uk, these items of legislation are kept up-to-date with any amendments made by the UK since then.

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  1. Introductory Text

  2. CHAPTER I PAYING AGENCIES AND OTHER BODIES

    1. Article 1.Conditions for the accreditation of paying agencies

    2. Article 2.Conditions for the accreditation of coordinating bodies

    3. Article 3.Obligations of the paying agency as regards public intervention

    4. Article 4.Inventory

  3. CHAPTER II FINANCIAL MANAGEMENT

    1. Article 5.Non-Compliance with the latest payment deadline

    2. Article 6.Non-Compliance with earliest date of payment

    3. Article 7.Compensation by paying agencies

    4. Article 8.Late adoption of Union budget

    5. Article 9.Deferral of monthly payments

    6. Article 10.Suspension of payment in case of late submission

    7. Article 11.Applicable exchange rate for drawing up declarations of expenditure

  4. CHAPTER III CLEARANCE OF ACCOUNTS AND OTHER CHECKS

    1. Article 12.Criteria and methodology for applying corrections in the framework of conformity clearance

    2. Article 13.Obligation following recovery procedures

    3. Article 14.Scrutiny of transactions

  5. CHAPTER IV SECURITIES

    1. SECTION 1 Scope and Use of terms

      1. Article 15.Scope

      2. Article 16.Terms used in this Chapter

    2. SECTION 2 Requirement of a Security

      1. Article 17.Responsible party

      2. Article 18.Waiver of a security requirement

      3. Article 19.Conditions applying to securities

      4. Article 20.Use of euro

      5. Article 21.The guarantor

      6. Article 22.Application of force majeure

    3. SECTION 3 Release and forfeiture of securities other than those referred to in Section 4

      1. Article 23.Forfeiting of securities

      2. Article 24.Releasing of securities

      3. Article 25.Thresholds

    4. SECTION 4 Securities with respect to advance payments

      1. Article 26.Scope

      2. Article 27.Release of securities

  6. CHAPTER V USE OF EURO

    1. Article 28.Export refunds and trade with third countries

    2. Article 29.Production refunds and specific types of aid

    3. Article 30.Wine sector

    4. Article 31.Amounts and payments in the milk and milk products sector

    5. Article 32.Amounts and payments of aid linked to the implementation of the School Fruit Scheme

    6. Article 33.Minimum price for beet, surplus levy and production charge in the sugar sector

    7. Article 34.Amounts of a structural or environmental character and overheads of operational programmes

    8. Article 35.Amounts linked to the authorisation to grant national financial assistance to producer organisations in the fruit and vegetables sector and the partial reimbursement of this national financial assistance

    9. Article 36.Other amounts and prices

    10. Article 37.Payment of advances

    11. Article 38.Securities

    12. Article 39.Scrutiny of transactions

    13. Article 40.Determination of the exchange rate

  7. CHAPTER VI FINAL PROVISION

    1. Article 41.Transitional provisions

    2. Article 42.Amendment to Regulation (EC) No 376/2008

    3. Article 43.Amendment to Regulation (EC) No 612/2009

    4. Article 44.Repeal

    5. Article 45.Entry into force and application

  8. Signature

    1. ANNEX I

      1. ACCREDITATION CRITERIA (Article 1)

        1. 1. INTERNAL ENVIRONMENT

          1. (A) Organisational structure

          2. (B) Human-resource standard

          3. (C) Delegation

            1. (C.1) If the paying agency delegates any of its tasks to...

            2. (C.2) The conditions set out in points (C.1) (i), (ii), (iii)...

        2. 2. CONTROL ACTIVITIES

          1. (A) Procedures for authorising claims

          2. (B) Procedures for payment

          3. (C) Procedures for accounting

          4. (D) Procedures for advances and securities

          5. (E) Procedures for debts

          6. (F) Audit trail

        3. 3. INFORMATION AND COMMUNICATION

          1. (A) Communication

          2. (B) Information systems security

            1. (i) Without prejudice to point (ii) below, information systems security shall...

            2. (ii) Starting on 16 October 2016, information systems security shall be...

        4. 4. MONITORING

          1. (A) Ongoing monitoring via internal control activities

          2. (B) Separate evaluations via an internal audit service

    2. ANNEX II

      1. OBLIGATIONS OF THE PAYING AGENCIES AND PHYSICAL INSPECTION PROCEDURES (Article 3)

        1. A. OBLIGATIONS OF THE PAYING AGENCIES

          1. I. Checks

            1. 1. Frequency and representativeness

            2. 2. Additional checks

          2. II. Inspection reports

            1. 1. The internal inspection body of the paying agency or the...

            2. 2. The report shall contain at least the following information:

            3. 3. The reports shall be sent immediately to the head of...

            4. 4. The reports shall be kept at the head office of...

            5. 5. A summary document shall be drawn up by the paying...

        2. B. PHYSICAL INSPECTION PROCEDURE BY SECTOR OF THE COMMON AGRICULTURAL POLICY...

          1. I. Butter

            1. 1. The sample of the lots to be checked shall represent...

            2. 2. The presence of the lots selected and their composition shall...

            3. 3. A description of the lots physically inspected and any shortcomings...

          2. II. Skimmed-milk powder

            1. 1. The sample of the lots to be checked shall represent...

            2. 2. The presence of the lots selected and their composition shall...

            3. 3. A description of the lots physically inspected and any shortcomings...

          3. III. Cereals and Rice

            1. 1. Physical inspection procedure

              1. (a) Selection of bins or storerooms to be checked, representing at...

              2. (b) Physical inspection:

              3. (c) A plan of the warehouse and the measurements for each...

            2. 2. Procedure where discrepancies are found

          4. IV. Beef And Veal

            1. 1. The sample of the lots to be checked shall represent...

            2. 2. In the case of boned meat, the presence of the...

            3. 3. A description of the lots physically inspected and any shortcomings...

    3. ANNEX III

      1. OBLIGATIONS AND GENERAL PRINCIPLES RELATING TO STORERS’ RESPONSIBILITIES, TO BE INCLUDED IN STORAGE CONTRACTS CONCLUDED BETWEEN PAYING AGENCIES AND STORERS (Article 3)

        1. I. QUALITY OF PRODUCTS

        2. II. MISSING QUANTITIES

          1. 1. The storer shall be responsible for all discrepancies between the...

          2. 2. Where the missing quantities exceed those allowed under the relevant...

        3. III. SUPPORTING DOCUMENTS AND MONTHLY AND ANNUAL DECLARATIONS

          1. 1. Supporting documents and monthly declarations

            1. (a) The documents relating to the entry, storage and removal of...

            2. (b) The documents relating to the entry, storage and removal of...

            3. (c) A specimen summary monthly stock statement (indicative model) is set...

          2. 2. Annual declaration

            1. (a) The storer shall prepare an annual stock declaration on the...

            2. (b) The annual stock declaration shall give a summary of the...

            3. (c) A specimen summary annual stock declaration (indicative model) is set...

        4. IV. COMPUTERISED STOCK ACCOUNTS AND AVAILABILITY OF INFORMATION

        5. V. FORM AND CONTENT OF THE DOCUMENTS SENT TO THE PAYING...

        6. VI. KEEPING OF DOCUMENTS

    4. ANNEX IV

      1. TOLERANCE LIMITS (Article 4)

        1. 1. Tolerance limits for quantity losses resulting from normal storage operations...

        2. 2. The percentage for allowable losses during boning of beef shall...

        3. 3. The tolerance limits referred to in paragraph 1 shall be...

        4. 4. The tolerance shall not cover losses in terms of number...

        5. 5. Losses arising from theft or other identifiable losses shall not...

    5. ANNEX V

      Measures referred to in Article 10

      1. 1. Schemes listed in Annex I to Regulation (EC) No 73/2009 and,...

      2. 2. Rural development measures under Titles I and II of Part...

    6. ANNEX VI

      Measures referred to in Article 14

      1. 1. Restructuring and conversion of vineyards in accordance with Article 46...

      2. 2. Green harvesting in accordance with Article 47 of Regulation (EU)...

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