“If, in respect of a crop group as referred to in Article 16(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 50(3) of Regulation (EC) No 796/2004, the aid must be calculated on the basis of the area determined or the area declared, whichever is the lower.”;

“When deciding on the rate of refusal or withdrawal of support following the non-compliance with the commitments or other obligations referred to in paragraph 1 the relevant authority may take account of—

• the circumstances that led to the non-compliance and whether it was caused by the intentional actions of the beneficiary or due to that person’s recklessness or negligence;

• any steps taken by the beneficiary to report a change of circumstance or notify the relevant authority of the non-compliance within a reasonable period;

• any failure on the part of the beneficiary to co-operate with an on-the-spot check;

• any past conduct of the beneficiary during the period of the commitment and whether a similar non-compliance has previously occurred;

• the nature of the non-compliance and whether it has caused widespread or irreparable damage;

• the extent to which it is desirable, practicable or economic to permit the beneficiary to rectify the non-compliance;

• the consequences of the non-compliance and whether it renders the purpose of the commitment unachievable within the timescales or finances of the commitment or to the standards agreed when the commitment was undertaken.”;