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 and 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).

Substituted by Commission Delegated Regulation (EU) 2016/1393 of 4 May 2016 amending Delegated Regulation (EU) No 640/2014 supplementing Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to the integrated administration and control system and conditions for refusal or withdrawal of payments and administrative penalties applicable to direct payments, rural development support and cross-compliance.

Words in Art. 19 omitted (31.12.2020 for the purposes of common organisation of the markets and rural development measures) by virtue of The Common Agricultural Policy (Financing, Management and Monitoring Supplementary Provisions) (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/765), regs. 1, 6(15A)(b) (as inserted by S.I. 2020/1445, regs. 1(2)(b), 9(15)); 2020 c. 1, Sch. 5 para. 1(1)

Words in Art. 19(1) omitted (31.12.2020 for the purposes of common organisation of the markets and rural development measures) by virtue of The Common Agricultural Policy (Financing, Management and Monitoring Supplementary Provisions) (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/765), regs. 1, 6(15A)(a) (as inserted by S.I. 2020/1445, regs. 1(2)(b), 9(15)); 2020 c. 1, Sch. 5 para. 1(1)

Words in Title 2 Ch. 4 Section 2 title omitted in so far as it relates to direct payments (E.) (1.1.2021) by virtue of The Direct Payments to Farmers and Cross-Compliance (Simplifications) (England) (Amendment) Regulations 2020 (S.I. 2020/1387), regs. 1(1), 7(7)(a) (with reg. 1(2)); and omitted (N.I.) (25.2.2021) by virtue of The Direct Payments to Farmers (Simplifications) Regulations (Northern Ireland) 2021 (S.R. 2021/42), regs. 1(1), 6(6)(a)

Art. 19(1) substituted in so far as it relates to rural development support measures (E.) (28.7.2022) by The Rural Development (Amendment) (England) Regulations 2022 (S.I. 2022/765), regs. 1(1), 9(4)(a)

Art. 19(2) omitted in so far as it relates to rural development support measures (E.) (28.7.2022) by virtue of The Rural Development (Amendment) (England) Regulations 2022 (S.I. 2022/765), regs. 1(1), 9(4)(b)

Art. 19(3) omitted in so far as it relates to rural development support measures (E.) (28.7.2022) by virtue of The Rural Development (Amendment) (England) Regulations 2022 (S.I. 2022/765), regs. 1(1), 9(4)(b)

http://www.legislation.gov.uk/eur/2014/640/article/19Commission Delegated Regulation (EU) N o 640/2014 of 11 March 2014 supplementing Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to the integrated administration and control system and conditions for refusal or withdrawal of payments and administrative penalties applicable to direct payments, rural development support and cross complianceCommission Delegated Regulation (EU) No 640/2014Commission Delegated Regulation (EU) No 640/2014 of 11 March 2014 supplementing Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to the integrated administration and control system and conditions for refusal or withdrawal of payments and administrative penalties applicable to direct payments, rural development support and cross complianceKing's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02014R0640-20171016texttext/xmlen2024-10-08Expert Participation2024-01-01<num>TITLE II</num><heading><strong>THE INTEGRATED ADMINISTRATION AND CONTROL SYSTEM</strong></heading><chapter eId="title-ii-chapter-iv" period="#period2"><num>CHAPTER IV</num><heading><strong>CALCULATION OF AID AND ADMINISTRATIVE PENALTIES RELATING TO DIRECT PAYMENTS SCHEMES AND RURAL DEVELOPMENT MEASURES IN THE SCOPE OF THE INTEGRATED SYSTEM</strong></heading><section eId="title-ii-chapter-iv-section-2" period="#period1"><num><em>SECTION 2</em></num><heading><strong><em>Area-related aid schemes <del class="key-99502446f3f0a8b70edf136d075eac8e-1727249849000 first last"><noteRef href="#key-b354e4590e345612baf212efed156706" marker="F4" class="commentary attribute F"/>, except the payment for agricultural practices beneficial for the climate and the environment</del>, or area-related support measures</em></strong></heading><article eId="article-19" period="#period1"><num>Article 19</num><heading>Administrative penalties in cases of over-declaration</heading><paragraph eId="article-19-1"><num><del class="key-5724b8619634fc1397201fa45cd34b8f-1728303704968 first"><noteRef href="#key-5724b8619634fc1397201fa45cd34b8f" marker="F5" class="commentary attribute F"/>1.</del></num><content><p><del class="key-5724b8619634fc1397201fa45cd34b8f-1728303704968">If, in respect of a crop group as referred to in Article 17(1), the area declared for the purposes of any area-related </del><del class="key-5724b8619634fc1397201fa45cd34b8f-1728303704968"><del class="key-15d8e9f8b9e31e8e6e8923b64bd14ede-1712853691001 first last"><noteRef href="#key-15d8e9f8b9e31e8e6e8923b64bd14ede" marker="F3" class="commentary attribute F"/>aid schemes or</del></del><del class="key-5724b8619634fc1397201fa45cd34b8f-1728303704968"> support measures exceeds the area determined in accordance with Article 18, the aid shall be calculated on the basis of the area determined reduced by twice the difference found if that difference is more than either 3 % or two hectares, but no more than 20 % of the area determined.</del></p><p><del class="key-5724b8619634fc1397201fa45cd34b8f-1728303704968">If the difference is more than 20 % of the area determined, no area-related </del><del class="key-5724b8619634fc1397201fa45cd34b8f-1728303704968"><del class="key-f1e55eb61234c2fb5c594738b6df3d53-1712853691000 first last"><noteRef href="#key-f1e55eb61234c2fb5c594738b6df3d53" marker="F2" class="commentary attribute F"/>aid or</del></del><del class="key-5724b8619634fc1397201fa45cd34b8f-1728303704968 last"> support shall be granted for the crop group concerned.</del></p></content></paragraph><paragraph eId="article-19-1n1"><num><ins class="key-5724b8619634fc1397201fa45cd34b8f-1728303704969 first"><noteRef href="#key-5724b8619634fc1397201fa45cd34b8f" marker="F5" class="commentary attribute F"/>1.</ins></num><content><p><ins class="key-5724b8619634fc1397201fa45cd34b8f-1728303704969 last">If, in respect of a crop group as referred to in Article 17(1), the area declared for the purposes of any area-related aid schemes or support measures exceeds or is less than the area determined in accordance with Article 18, the aid shall be calculated on the basis of the area determined</ins></p></content></paragraph><paragraph eId="article-19-2"><num><del class="key-2c1e8649307ed522227b8a48a5ffe195-1728303808600 first"><noteRef href="#key-2c1e8649307ed522227b8a48a5ffe195" marker="F6" class="commentary attribute F"/>2.</del></num><content><p><del class="key-2c1e8649307ed522227b8a48a5ffe195-1728303808600">If the difference is more than 50 %, no area-related </del><del class="key-2c1e8649307ed522227b8a48a5ffe195-1728303808600"><del class="key-f1e55eb61234c2fb5c594738b6df3d53-17128536910002 first last"><noteRef href="#key-f1e55eb61234c2fb5c594738b6df3d53" marker="F2" class="commentary attribute F"/>aid or</del></del><del class="key-2c1e8649307ed522227b8a48a5ffe195-1728303808600"> support shall be granted for the crop group concerned. Moreover, the beneficiary shall be subject to an additional penalty equal to the amount of </del><del class="key-2c1e8649307ed522227b8a48a5ffe195-1728303808600"><del class="key-f1e55eb61234c2fb5c594738b6df3d53-171285369100023 first last"><noteRef href="#key-f1e55eb61234c2fb5c594738b6df3d53" marker="F2" class="commentary attribute F"/>aid or</del></del><del class="key-2c1e8649307ed522227b8a48a5ffe195-1728303808600 last"> support corresponding to the difference between the area declared and the area determined in accordance with Article 18.</del></p></content></paragraph><paragraph eId="article-19-3"><num><del class="key-007e405fa43261dfa84a9c014a36ed2c-1728303853185 first"><noteRef href="#key-007e405fa43261dfa84a9c014a36ed2c" marker="F7" class="commentary attribute F"/><ins class="substitution O001001M007 first"><noteRef href="#c000003" marker="F1" class="commentary attribute F"/>3.</ins></del></num><content><p><del class="key-007e405fa43261dfa84a9c014a36ed2c-1728303853185"><ins class="substitution O001001M007">If the amount calculated in accordance with paragraphs 1 and 2 cannot be fully off-set in the course of the three calendar years following the calendar year of the finding, in accordance with Article 28 of Commission Implementing Regulation (EU) No 908/2014</ins></del><noteRef href="#f00022" class="footnote" marker="22"/><del class="key-007e405fa43261dfa84a9c014a36ed2c-1728303853185 last"><ins class="substitution O001001M007 last">, the outstanding balance shall be cancelled.</ins></del></p></content></paragraph></article></section></chapter>
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<ins class="substitution O001001M007-f00022">Commission Implementing Regulation (EU) No 908/2014 of </ins>
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<ref href="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.2014.255.01.0059.01.ENG">OJ L 255, 28.8.2014, p. 59</ref>
</ins>
<ins class="substitution O001001M007-f00022">).</ins>
</p>
</note>
<note class="commentary F" eId="c000003">
<p>
Substituted by
<ref href="http://www.legislation.gov.uk/id/eur/2016/1393">Commission Delegated Regulation (EU) 2016/1393 of 4 May 2016 amending Delegated Regulation (EU) No 640/2014 supplementing Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to the integrated administration and control system and conditions for refusal or withdrawal of payments and administrative penalties applicable to direct payments, rural development support and cross-compliance</ref>
.
</p>
</note>
<note class="commentary F" eId="key-f1e55eb61234c2fb5c594738b6df3d53">
<p>
Words in Art. 19 omitted (31.12.2020 for the purposes of common organisation of the markets and rural development measures) by virtue of
<ref href="http://www.legislation.gov.uk/id/uksi/2019/765">The Common Agricultural Policy (Financing, Management and Monitoring Supplementary Provisions) (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/765)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2019/765/regulation/1">regs. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2019/765/regulation/6/15A/b">6(15A)(b)</ref>
(as inserted by
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1445">S.I. 2020/1445</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1445/regulation/1/2/b">regs. 1(2)(b)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1445/regulation/9/15">9(15)</ref>
);
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/1">2020 c. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</ref>
</p>
</note>
<note class="commentary F" eId="key-15d8e9f8b9e31e8e6e8923b64bd14ede">
<p>
Words in Art. 19(1) omitted (31.12.2020 for the purposes of common organisation of the markets and rural development measures) by virtue of
<ref href="http://www.legislation.gov.uk/id/uksi/2019/765">The Common Agricultural Policy (Financing, Management and Monitoring Supplementary Provisions) (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/765)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2019/765/regulation/1">regs. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2019/765/regulation/6/15A/a">6(15A)(a)</ref>
(as inserted by
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1445">S.I. 2020/1445</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1445/regulation/1/2/b">regs. 1(2)(b)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1445/regulation/9/15">9(15)</ref>
);
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/1">2020 c. 1</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</ref>
</p>
</note>
<note class="commentary F" eId="key-b354e4590e345612baf212efed156706">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/eur/2014/640/title/2/chapter/4">Title 2 Ch. 4 Section 2</ref>
title omitted in so far as it relates to direct payments (E.) (1.1.2021) by virtue of
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1387">The Direct Payments to Farmers and Cross-Compliance (Simplifications) (England) (Amendment) Regulations 2020 (S.I. 2020/1387)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1387/regulation/1/1">regs. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1387/regulation/7/7/a">7(7)(a)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1387/regulation/1/2">reg. 1(2)</ref>
); and omitted (N.I.) (25.2.2021) by virtue of
<ref href="http://www.legislation.gov.uk/id/nisr/2021/42">The Direct Payments to Farmers (Simplifications) Regulations (Northern Ireland) 2021 (S.R. 2021/42)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2021/42/regulation/1/1">regs. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/nisr/2021/42/regulation/6/6/a">6(6)(a)</ref>
</p>
</note>
<note class="commentary F" eId="key-5724b8619634fc1397201fa45cd34b8f">
<p>
<ref href="http://www.legislation.gov.uk/id/eur/2014/640/article/19/1">Art. 19(1)</ref>
substituted in so far as it relates to rural development support measures (E.) (28.7.2022) by
<ref href="http://www.legislation.gov.uk/id/uksi/2022/765">The Rural Development (Amendment) (England) Regulations 2022 (S.I. 2022/765)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2022/765/regulation/1/1">regs. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2022/765/regulation/9/4/a">9(4)(a)</ref>
</p>
</note>
<note class="commentary F" eId="key-2c1e8649307ed522227b8a48a5ffe195">
<p>
<ref href="http://www.legislation.gov.uk/id/eur/2014/640/article/19/2">Art. 19(2)</ref>
omitted in so far as it relates to rural development support measures (E.) (28.7.2022) by virtue of
<ref href="http://www.legislation.gov.uk/id/uksi/2022/765">The Rural Development (Amendment) (England) Regulations 2022 (S.I. 2022/765)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2022/765/regulation/1/1">regs. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2022/765/regulation/9/4/b">9(4)(b)</ref>
</p>
</note>
<note class="commentary F" eId="key-007e405fa43261dfa84a9c014a36ed2c">
<p>
<ref href="http://www.legislation.gov.uk/id/eur/2014/640/article/19/3">Art. 19(3)</ref>
omitted in so far as it relates to rural development support measures (E.) (28.7.2022) by virtue of
<ref href="http://www.legislation.gov.uk/id/uksi/2022/765">The Rural Development (Amendment) (England) Regulations 2022 (S.I. 2022/765)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2022/765/regulation/1/1">regs. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2022/765/regulation/9/4/b">9(4)(b)</ref>
</p>
</note>
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<dc:title>Commission Delegated Regulation (EU) N o 640/2014 of 11 March 2014 supplementing Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to the integrated administration and control system and conditions for refusal or withdrawal of payments and administrative penalties applicable to direct payments, rural development support and cross compliance</dc:title>
<dct:alternative>Commission Delegated Regulation (EU) No 640/2014</dct:alternative>
<dc:description>Commission Delegated Regulation (EU) No 640/2014 of 11 March 2014 supplementing Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to the integrated administration and control system and conditions for refusal or withdrawal of payments and administrative penalties applicable to direct payments, rural development support and cross compliance</dc:description>
<dc:publisher>King's Printer of Acts of Parliament</dc:publisher>
<dc:source>https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02014R0640-20171016</dc:source>
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<dc:language>en</dc:language>
<dc:modified>2024-10-08</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2024-01-01</dct:valid>
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<portionBody eId="body" period="#period2">
<title eId="title-ii" period="#period2">
<num>TITLE II</num>
<heading>
<strong>THE INTEGRATED ADMINISTRATION AND CONTROL SYSTEM</strong>
</heading>
<chapter eId="title-ii-chapter-iv" period="#period2">
<num>CHAPTER IV</num>
<heading>
<strong>CALCULATION OF AID AND ADMINISTRATIVE PENALTIES RELATING TO DIRECT PAYMENTS SCHEMES AND RURAL DEVELOPMENT MEASURES IN THE SCOPE OF THE INTEGRATED SYSTEM</strong>
</heading>
<section eId="title-ii-chapter-iv-section-2" period="#period1">
<num>
<em>SECTION 2</em>
</num>
<heading>
<strong>
<em>
Area-related aid schemes
<del class="key-99502446f3f0a8b70edf136d075eac8e-1727249849000 first last">
<noteRef href="#key-b354e4590e345612baf212efed156706" marker="F4" class="commentary attribute F"/>
, except the payment for agricultural practices beneficial for the climate and the environment
</del>
, or area-related support measures
</em>
</strong>
</heading>
<article eId="article-19" period="#period1">
<num>Article 19</num>
<heading>Administrative penalties in cases of over-declaration</heading>
<paragraph eId="article-19-1">
<num>
<del class="key-5724b8619634fc1397201fa45cd34b8f-1728303704968 first">
<noteRef href="#key-5724b8619634fc1397201fa45cd34b8f" marker="F5" class="commentary attribute F"/>
1.
</del>
</num>
<content>
<p>
<del class="key-5724b8619634fc1397201fa45cd34b8f-1728303704968">If, in respect of a crop group as referred to in Article 17(1), the area declared for the purposes of any area-related </del>
<del class="key-5724b8619634fc1397201fa45cd34b8f-1728303704968">
<del class="key-15d8e9f8b9e31e8e6e8923b64bd14ede-1712853691001 first last">
<noteRef href="#key-15d8e9f8b9e31e8e6e8923b64bd14ede" marker="F3" class="commentary attribute F"/>
aid schemes or
</del>
</del>
<del class="key-5724b8619634fc1397201fa45cd34b8f-1728303704968"> support measures exceeds the area determined in accordance with Article 18, the aid shall be calculated on the basis of the area determined reduced by twice the difference found if that difference is more than either 3 % or two hectares, but no more than 20 % of the area determined.</del>
</p>
<p>
<del class="key-5724b8619634fc1397201fa45cd34b8f-1728303704968">If the difference is more than 20 % of the area determined, no area-related </del>
<del class="key-5724b8619634fc1397201fa45cd34b8f-1728303704968">
<del class="key-f1e55eb61234c2fb5c594738b6df3d53-1712853691000 first last">
<noteRef href="#key-f1e55eb61234c2fb5c594738b6df3d53" marker="F2" class="commentary attribute F"/>
aid or
</del>
</del>
<del class="key-5724b8619634fc1397201fa45cd34b8f-1728303704968 last"> support shall be granted for the crop group concerned.</del>
</p>
</content>
</paragraph>
<paragraph eId="article-19-1n1">
<num>
<ins class="key-5724b8619634fc1397201fa45cd34b8f-1728303704969 first">
<noteRef href="#key-5724b8619634fc1397201fa45cd34b8f" marker="F5" class="commentary attribute F"/>
1.
</ins>
</num>
<content>
<p>
<ins class="key-5724b8619634fc1397201fa45cd34b8f-1728303704969 last">If, in respect of a crop group as referred to in Article 17(1), the area declared for the purposes of any area-related aid schemes or support measures exceeds or is less than the area determined in accordance with Article 18, the aid shall be calculated on the basis of the area determined</ins>
</p>
</content>
</paragraph>
<paragraph eId="article-19-2">
<num>
<del class="key-2c1e8649307ed522227b8a48a5ffe195-1728303808600 first">
<noteRef href="#key-2c1e8649307ed522227b8a48a5ffe195" marker="F6" class="commentary attribute F"/>
2.
</del>
</num>
<content>
<p>
<del class="key-2c1e8649307ed522227b8a48a5ffe195-1728303808600">If the difference is more than 50 %, no area-related </del>
<del class="key-2c1e8649307ed522227b8a48a5ffe195-1728303808600">
<del class="key-f1e55eb61234c2fb5c594738b6df3d53-17128536910002 first last">
<noteRef href="#key-f1e55eb61234c2fb5c594738b6df3d53" marker="F2" class="commentary attribute F"/>
aid or
</del>
</del>
<del class="key-2c1e8649307ed522227b8a48a5ffe195-1728303808600"> support shall be granted for the crop group concerned. Moreover, the beneficiary shall be subject to an additional penalty equal to the amount of </del>
<del class="key-2c1e8649307ed522227b8a48a5ffe195-1728303808600">
<del class="key-f1e55eb61234c2fb5c594738b6df3d53-171285369100023 first last">
<noteRef href="#key-f1e55eb61234c2fb5c594738b6df3d53" marker="F2" class="commentary attribute F"/>
aid or
</del>
</del>
<del class="key-2c1e8649307ed522227b8a48a5ffe195-1728303808600 last"> support corresponding to the difference between the area declared and the area determined in accordance with Article 18.</del>
</p>
</content>
</paragraph>
<paragraph eId="article-19-3">
<num>
<del class="key-007e405fa43261dfa84a9c014a36ed2c-1728303853185 first">
<noteRef href="#key-007e405fa43261dfa84a9c014a36ed2c" marker="F7" class="commentary attribute F"/>
<ins class="substitution O001001M007 first">
<noteRef href="#c000003" marker="F1" class="commentary attribute F"/>
3.
</ins>
</del>
</num>
<content>
<p>
<del class="key-007e405fa43261dfa84a9c014a36ed2c-1728303853185">
<ins class="substitution O001001M007">If the amount calculated in accordance with paragraphs 1 and 2 cannot be fully off-set in the course of the three calendar years following the calendar year of the finding, in accordance with Article 28 of Commission Implementing Regulation (EU) No 908/2014</ins>
</del>
<noteRef href="#f00022" class="footnote" marker="22"/>
<del class="key-007e405fa43261dfa84a9c014a36ed2c-1728303853185 last">
<ins class="substitution O001001M007 last">, the outstanding balance shall be cancelled.</ins>
</del>
</p>
</content>
</paragraph>
</article>
</section>
</chapter>
</title>
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