54Consequently, by application of Article 6(1) of Regulation No 1782/2003, the reductions in direct payments due to non-compliance with the cross-compliance rules must be calculated on the basis of the payments granted or to be granted in the calendar year in which the non-compliance occurred. Under Article 66(1) of Regulation No 796/2004, the reductions calculated in that way are to be counted against the payments received or receivable in the year during which the non-compliance is found.
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