Commission Implementing Decision (EU) 2016/942

law://eu/dec/2016/942@2026-11-14

Contents

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^note, and in particular Article 51 thereof,After consulting the Committee on the Agricultural Funds,Whereas:

(1)Pursuant to Article 51 of Regulation (EU) No 1306/2013, the Commission, on the basis of the annual accounts submitted by the Member States, accompanied by the information required for the clearance of accounts and an audit opinion regarding the completeness, accuracy and veracity of the accounts and the reports established by the certification bodies, has to clear the accounts of the paying agencies referred to in Article 7 of that Regulation.

(2)In accordance with Article 39 of Regulation (EU) No 1306/2013 the agricultural financial year begins on 16 October of year N-1 and ends on 15 October of year N. When clearing the accounts for the 2015 financial year, for the purpose of aligning the reference period for European Agricultural Fund for Rural Development (EAFRD) expenditure with that of the European Agricultural Guarantee Fund (EAGF), account should be taken of expenditure incurred by the Member States between 16 October 2014 and 15 October 2015, as provided for in Article 11(1) of Commission Implementing Regulation (EU) No 908/2014^note.

(3)This Decision concerns the clearance of accounts of the Rural Development programming period 2014-2020. Expenditure incurred in the period from 16 October 2014 to 31 December 2015 and related to the 2007-2013 programming period, will be subject to a clearance decision after 30 June 2016, as provided for in Article 37 of Regulation (EU) No 1306/2013.

(4)The second subparagraph of Article 33(2) of Implementing Regulation (EU) No 908/2014 provides that the amounts that are recoverable from, or payable to, each Member State, in accordance with the accounts clearance decision referred to in the first subparagraph of Article 33(1) of that Regulation, are to be established by deducting the intermediate payments for the financial year concerned from the expenditure recognised for that year in accordance with Article 33(1). The Commission is to deduct that amount from or add it to the next intermediate payment.

(5)The Commission has checked the information submitted by the Member States and has communicated the results of its checks to the Member States before 30 April 2016, along with the necessary amendments.

(6)For certain paying agencies, the annual accounts and the accompanying documents allow the Commission to take a decision on the completeness, accuracy and veracity of the annual accounts submitted.

(7)The information submitted by certain other paying agencies requires additional inquiries and, therefore, their accounts cannot be cleared in this Decision.

(8)In accordance with Article 41 of Regulation (EU) No 1306/2013, the Commission may reduce or temporarily suspend interim payments to the Member States. It should inform the Member State(s) concerned accordingly. In adopting this Decision, the Commission should take into account the amounts reduced or suspended in order to avoid making any inappropriate or untimely payments, or reimbursing amounts that could later be subject to financial correction.

(9)Article 54(4) of Regulation (EU) No 1306/2013 requires Member States to attach to the annual accounts that they have to submit to the Commission pursuant to Article 29 of Implementing Regulation (EU) No 908/2014 a certified table reflecting the amounts to be borne by them under Article 54(2) of Regulation (EU) No 1306/2013. Rules on the application of the Member States' obligation to report the amounts to be recovered are laid down in Implementing Regulation (EU) No 908/2014. Annex II to Implementing Regulation (EU) No 908/2014 sets out the model of the table that Member States have to use to provide information about amounts to be recovered in 2016. On the basis of the tables completed by the Member States, the Commission should decide on the financial consequences of non-recovery of irregularities older than four or eight years respectively.

(10)Pursuant to Article 54(3) of Regulation (EU) No 1306/2013, on duly justified grounds, Member States may decide not to pursue recovery. Such a decision may be taken only if the costs already, and likely to be, incurred total more than the amount to be recovered, or if the recovery proves impossible owing to the insolvency recorded and recognised under national law, of the debtor or the persons legally responsible for the irregularity. If the decision has been taken within four years from the date of recovery request, or within eight years where the recovery is taken before the national courts, 100 % of the financial consequences of the non-recovery should be borne by the Union budget. The amounts for which a particular Member State decided not to pursue recovery and the grounds for its decision are shown in the summary report referred to in Article 54(4) in conjunction with point (c)(iv) of Article 102(1) of Regulation (EU) No 1306/2013. Therefore, such amounts should not be charged to the Member States concerned and are consequently to be borne by the Union budget.

(11)In accordance with Article 51 of Regulation (EU) No 1306/2013, this Decision is without prejudice to the decisions the Commission may take subsequently to exclude from Union financing expenditure not effected in accordance with Union rules,

HAS ADOPTED THIS DECISION:

Article 1 #

With the exception of the paying agencies referred to in Article 2, the accounts of the Member States' paying agencies concerning expenditure financed by the European Agricultural Fund for Rural Development (EAFRD) in respect of the 2015 financial year and relating to the 2014-2020 programming period, are hereby cleared.The amounts recoverable from, or payable to, each Member State under each rural development programme pursuant to this Decision, are set out in Annex I.

Article 2 #

For the 2015 financial year, the accounts of the Member States' paying agencies in respect of expenditure per Rural Development programme financed by the EAFRD relating to the 2014-2020 programming period as set out in Annex II, are not covered by this Decision and shall be the subject of a future clearance of accounts decision.

CLEARED EAFRD EXPENDITURE BY RURAL DEVELOPMENT PROGRAMME FOR FINANCIAL YEAR 2015 — Amount to be recovered from or paid to the Member State per programme Approved programmes with declared expenditure for EAFRD 2014-2020

MS	CCI	Expenditure 2015	Corrections	Total	Non-reusable amounts	Accepted amount cleared for FY 2015	Interim payments reimbursed to the Member State for the financial year	Amount to be recovered from (–) of paid to (+) the Member State
(EUR)
		i	ii	iii = i + ii	iv	v = iii – iv	vi	vii = v – vi
AT	2014AT06RDNP001	381310898,63	0,00	381310898,63	0,00	381310898,63	381361903,88	– 51005,25^note
BE	2014BE06RDRP001	25824568,05	0,00	25824568,05	0,00	25824568,05	25824519,99	48,06
CZ	2014CZ06RDNP001	165754969,31	0,00	165754969,31	0,00	165754969,31	192471958,06	– 26716988,75
DE	2014DE06RDRP003	69343628,07	0,00	69343628,07	0,00	69343628,07	69344016,91	– 388,84
DE	2014DE06RDRP004	145877031,79	0,00	145877031,79	0,00	145877031,79	145877031,80	– 0,01
DE	2014DE06RDRP010	16005787,32	0,00	16005787,32	0,00	16005787,32	16005787,32	0,00
DE	2014DE06RDRP015	12294259,14	0,00	12294259,14	0,00	12294259,14	12294259,14	0,00
DE	2014DE06RDRP019	22260981,16	0,00	22260981,16	0,00	22260981,16	22260981,16	0,00
DE	2014DE06RDRP020	690939,74	0,00	690939,74	0,00	690939,74	690939,74	0,00
DE	2014DE06RDRP021	21179649,99	0,00	21179649,99	0,00	21179649,99	21179657,44	– 7,45
DE	2014DE06RDRP023	531180,02	0,00	531180,02	0,00	531180,02	531180,01	0,01
DK	2014DK06RDNP001	2689075,24	0,00	2689075,24	0,00	2689075,24	2696105,67	– 7030,43
EE	2014EE06RDNP001	35181403,94	0,00	35181403,94	0,00	35181403,94	35181411,29	– 7,35
ES	2014ES06RDRP002	6519362,16	0,00	6519362,16	0,00	6519362,16	6519364,35	– 2,19
ES	2014ES06RDRP006	6691192,15	0,00	6691192,15	0,00	6691192,15	6691190,86	1,29
ES	2014ES06RDRP008	6878585,48	0,00	6878585,48	0,00	6878585,48	6878585,02	0,46
ES	2014ES06RDRP009	190411,31	0,00	190411,31	0,00	190411,31	190411,31	0,00
FI	2014FI06RDRP001	428149136,49	0,00	428149136,49	0,00	428149136,49	428151198,81	– 2062,32
FI	2014FI06RDRP002	2399619,93	0,00	2399619,93	0,00	2399619,93	2399488,31	131,62
HR	2014HR06RDNP001	54740205,68	0,00	54740205,68	0,00	54740205,68	54723353,56	16852,12
IE	2014IE06RDNP001	377083584,62	0,00	377083584,62	0,00	377083584,62	377083558,84	25,78
IT	2014IT06RDRP007	8784801,71	0,00	8784801,71	0,00	8784801,71	8784801,71	0,00
IT	2014IT06RDRP011	4562792,61	0,00	4562792,61	0,00	4562792,61	4562792,73	– 0,12
IT	2014IT06RDRP014	5306212,36	0,00	5306212,36	0,00	5306212,36	5306212,34	0,02
LT	2014LT06RDNP001	39557009,30	0,00	39557009,30	0,00	39557009,30	39561467,01	– 4457,71
LU	2014LU06RDNP001	11671087,56	0,00	11671087,56	0,00	11671087,56	12223285,00	– 552197,44
LV	2014LV06RDNP001	55866391,67	0,00	55866391,67	0,00	55866391,67	55866391,67	0,00
NL	2014NL06RDNP001	28548767,47	0,00	28548767,47	0,00	28548767,47	28565642,25	– 16874,78
PL	2014PL06RDNP001	82487087,18	0,00	82487087,18	0,00	82487087,18	174360864,74	– 91873777,56^note
PT	2014T06RDRP001	19570366,84	0,00	19570366,84	0,00	19570366,84	19570366,80	0,04
PT	2014PT06RDRP002	242730181,50	0,00	242730181,50	0,00	242730181,50	242730181,50	0,00
SI	2014SI06RDNP001	31096838,46	0,00	31096838,46	0,00	31096838,46	31096834,45	4,01
SK	2014SK06RDNP001	62340494,57	0,00	62340494,57	0,00	62340494,57	62340529,87	– 35,30
UK	2014UK06RDRP001	331363762,48	0,00	331363762,48	0,00	331363762,48	331377679,49	– 13917,01
UK	2014UK06RDRP002	36460281,62	0,00	36460281,62	0,00	36460281,62	36444974,33	15307,29
UK	2014UK06RDRP003	150987082,94	– 40670,17	150946412,77	0,00	150946412,77	151215460,52	– 269047,75

Annex II

CLEARANCE OF THE PAYING AGENCIES' ACCOUNTS FINANCIAL YEAR 2015 — EAFRD — List of the Paying Agencies and programmes for which the accounts are disjoined and are subject of a later clearance decision

Member State	Paying Agency	Programme
Belgium	Région Wallonne	2014BE06RDRP002
Germany	Mecklenburg-Vorpommern	2014DE06RDRP011
Spain	Organismo pagador de la Comunidad Autónoma del Principado de Asturias	2014ES06RDRP003
Consejería de Agricultura, Ganadería y Medio Ambiente del Gobierno de La Rioja	2014ES06RDRP016
France	Office du Développement Agricole et Rural de Corse (ODARC)	2014FR06RDRP094
Agence de Services et de Paiement (ASP)	2014FR06RDRP0062014FR06RDRP0112014FR06RDRP0212014FR06RDRP0242014FR06RDRP0252014FR06RDRP0262014FR06RDRP0312014FR06RDRP0422014FR06RDRP0432014FR06RDRP0522014FR06RDRP0532014FR06RDRP0542014FR06RDRP0722014FR06RDRP0732014FR06RDRP0822014FR06RDRP0832014FR06RDRP0912014FR06RDRP093
Sweden	Statens jordbruksverk (SJV)	2014SE06RDNP001

III

CLEARANCE OF THE PAYING AGENCIES' ACCOUNTS FINANCIAL YEAR 2015 — EAFRD — Corrections according to Article 54(2) of Regulation (EU) 1306/2013

Member State	Currency	In National currency	In Euro
AT	EUR	—	—
BE^note	EUR	182,53	182,53
BG	BGN	—	—
CY	EUR	—	—
CZ	CZK	11608,23	429,50
DE^note	EUR	15423,04	15423,04
DK	DKK	508055,31	68079,41
EE	EUR	25072,89	25072,89
ES^note	EUR	129359,14	129359,14
FI	EUR	12095,83	12095,83
FR^note	EUR	—	—
GB	GBP	27682,77	37703,93
GR	EUR	34527,08	34527,08
HU	HUF	38935496,00	116806,49
IE	EUR	68731,48	68731,48
IT	EUR	124824,58	124824,58
LT	LTL	—	—
LU	EUR	—	—
LV	EUR	8157,44	8157,44
MT	EUR	861,21	861,21
NL	EUR	—	—
PL	PLN	1302207,30	306018,72
PT	EUR	65597,17	65597,17
RO	RON	4631,80	1023,63
SE^note	SEK	—	—
SI	EUR	16900,12	16900,12
SK	EUR	24,88	24,88

Commission Implementing Decision (EU) 2016/942

Commission Implementing Decision (EU) 2016/942

Article 1 #

Article 2 #

Article 3 #

Article 4 #

Article 5 #

Annex I

CLEARED EAFRD EXPENDITURE BY RURAL DEVELOPMENT PROGRAMME FOR FINANCIAL YEAR 2015 — Amount to be recovered from or paid to the Member State per programme Approved programmes with declared expenditure for EAFRD 2014-2020

Annex II

CLEARANCE OF THE PAYING AGENCIES' ACCOUNTS FINANCIAL YEAR 2015 — EAFRD — List of the Paying Agencies and programmes for which the accounts are disjoined and are subject of a later clearance decision

III

CLEARANCE OF THE PAYING AGENCIES' ACCOUNTS FINANCIAL YEAR 2015 — EAFRD — Corrections according to Article 54(2) of Regulation (EU) 1306/2013

Connections

Article 1 #

Article 2 #

Article 3 #

Article 4 #

Article 5 #

Annex I

CLEARED EAFRD EXPENDITURE BY RURAL DEVELOPMENT PROGRAMME FOR FINANCIAL YEAR 2015 — Amount to be recovered from or paid to the Member State per programme Approved programmes with declared expenditure for EAFRD 2014-2020

Annex II

CLEARANCE OF THE PAYING AGENCIES' ACCOUNTS FINANCIAL YEAR 2015 — EAFRD — List of the Paying Agencies and programmes for which the accounts are disjoined and are subject of a later clearance decision

III

CLEARANCE OF THE PAYING AGENCIES' ACCOUNTS FINANCIAL YEAR 2015 — EAFRD — Corrections according to Article 54(2) of Regulation (EU) 1306/2013

Key facts

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