Commission Implementing Regulation (EU) 2015/2222Show full title

Commission Implementing Regulation (EU) 2015/2222

of 1 December 2015

amending Implementing Regulation (EU) No 908/2014 as regards declarations of expenditure, conformity clearance and the content of the annual accounts

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013 on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008(1), and in particular Article 36(6) and Articles 53(1)(b) and 57(2)(b) thereof,

Whereas:

(1) Article 23(1) of Commission Implementing Regulation (EU) No 908/2014(2) establishes how to calculate the Union contribution to be paid in respect of expenditure declared. It should be clarified that this provision applies to the payments related to the rural development programmes referred to in Article 6 of Regulation (EU) No 1305/2013 of the European Parliament and of the Council(3) and to the rural development programmes referred to in Article 15 of Council Regulation (EC) No 1698/2005(4).

(2) Therefore, it should be further clarified that, as regards the rural development programmes referred to in Article 6 of Regulation (EU) No 1305/2013, the calculation of the Union contribution should be based on the European Agricultural Fund for Rural Development (EAFRD) contribution rate for each measure, type of operation with a specific EAFRD contribution rate and technical assistance mentioned in the financing plan, and that, as regards the rural development programmes referred to in Article 15 of Regulation (EC) No 1698/2005, the calculation should be based on the EAFRD contribution rate for each priority mentioned in the financing plan.

(3) In accordance with Article 70(4c) of Regulation (EC) No 1698/2005, Member States under financial assistance may derogate from the maximum EAFRD co-financing rates set out in paragraphs 3, 4 and 5 of that Article. It is therefore necessary to mention in Article 23(1) of Implementing Regulation (EU) No 908/2014 how to calculate the Union contribution as regards rural development programmes modified in accordance with Article 70(4c) of Regulation (EC) No 1698/2005.

(4) Furthermore, it is appropriate to make clear in Article 23(2) of Implementing Regulation (EU) No 908/2014 that, as regards the rural development programmes referred to in Article 15 of Regulation (EC) No 1698/2005, the interim payments are limited to the total EAFRD contribution to each priority.

(5) Article 34(9) of Implementing Regulation (EU) No 908/2014 provides that where it is justified the Commission may extend the relevant time periods provided for in paragraphs 3 and 4 of that Article. Even if Article 34(5) refers back to paragraphs 3 and 4 of that Article, it is also appropriate to include paragraph 5 in the cross reference in Article 34(9) to make it clear that paragraph 9 applies to all relevant time periods referred to in paragraphs 3, 4 and 5 of Article 34.

(6) Articles 34 and 40 of Implementing Regulation (EU) No 908/2014 set up time periods during the conformity clearance and conciliation procedures, respectively. The experience gained in relation to the application of those time periods has shown that it is appropriate not to take into account the month of August in the calculation of the time periods, that month being usually the period of summer holidays.

(7) The model table set out in Annex II to Implementing Regulation (EU) No 908/2014 should be amended to address certain inaccuracies. In particular, for new irregularity cases, the requirement to report whether the case is included in the debtors' ledger is deemed to be no longer necessary as all new cases reported in the Annex II table should already be recorded in the debtors' ledger in accordance with Article 54(1) of Regulation (EU) No 1306/2013.

(8) Implementing Regulation (EU) No 908/2014 should therefore be amended accordingly.

(9) The measures provided for in this Regulation are in accordance with the opinion of the Committee on the Agricultural Funds,

HAS ADOPTED THIS REGULATION:

(1)

OJ L 347, 20.12.2013, p. 549.

(2)

Commission Implementing Regulation (EU) No 908/2014 of 6 August 2014 laying down rules for the application of Regulation (EU) No 1306/2013 of the European Parliament of the Council with regard to paying agencies and other bodies, financial management, clearance of accounts, rules on checks, securities and transparency (OJ L 255, 28.8.2014, p. 59).

(3)

Regulation (EU) No 1305/2013 of the European Parliament and of the Council of 17 December 2013 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) and repealing Council Regulation (EC) No 1698/2005 (OJ L 347, 20.12.2013, p. 487).

(4)

Council Regulation (EC) No 1698/2005 of 20 September 2005 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) (OJ L 277, 21.10.2005, p. 1). Regulation repealed by Regulation (EU) No 1305/2013 as from 1 January 2014.