48First of all, whether non-compliance with the rules on cross-compliance is found in the same year as it occurs or it is identified during a year after that in which it occurred, the basis for the calculation of the reduction is the same. In both cases, it is based on direct payments in the year in which the non-compliance with cross-compliance rules occurred That solution thus also enables removal of the risk that the amount of payments to which the reduction is applied is significantly higher than that of the year in which the non-compliance with cross-compliance rules occurred or, on the contrary, that the reduction applied is significantly lower in the event of a reduction in the amount of direct payments between the year in which the non-compliance occurred and the year of its finding. It is thus such as to guarantee equal treatment among farmers.
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