Commission Implementing Decision (EU) 2019/873

law://eu/dec/2019/873@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 prior to 31 May of the year following the budget year in question.

(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 financial year 2018, for the purpose of aligning the reference period for the 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 2017 and 15 October 2018, as provided for in Article 11(1) of Commission Implementing Regulation (EU) No 908/2014^note.

(3)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 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.

(4)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 2019, along with the necessary amendments.

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

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

(7)In accordance with Article 83 of Regulation (EU) No 1303/2013 the deadline for interim payments, as the one laid down in Article 36(5) of Regulation (EU) No 1306/2013, may be interrupted for a maximum period of six months in order to carry out additional verifications following information received that these payments are linked to an irregularity having serious financial consequences. In adopting this Decision, the Commission should take into account the amounts interrupted in order to avoid making any inappropriate or untimely payments.

(8)Pursuant to Article 54(2) of Regulation (EU) No 1306/2013, 50 % of the financial consequences of non-recovery of irregularities should be borne by the Member State concerned, if recovery has not taken place within four years from the date of the recovery request, or within eight years where the recovery is taken before the national courts. 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. 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.

(9)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) of Regulation (EU) No 1306/2013 in conjunction with point (c)(iv) of the first subparagraph of Article 102(1) of that Regulation. Therefore, such amounts should not be charged to the Member States concerned and are consequently to be borne by the Union budget.

(10)This Decision should also take into account the amounts that are still to be charged to the Member States as a result of the application of Article 54(2) of Regulation (EU) No 1306/2013 in relation to the 2007-2013 programming period for EAFRD.

(11)Pursuant to Article 41 of Regulation (EU) No 1306/2013, the Commission has already reduced or suspended a number of intermediate payments for financial year 2018 due to expenditure not effected in accordance with Union rules. In this Decision, the Commission should take into account such reduced or suspended amounts on the basis of Article 41 of Regulation (EU) No 1306/2013, in order to avoid making any undue,or untimely, payments or reimbursements that could later be subject to financial correction.

(12)In accordance with Article 51 of Regulation (EU) No 1306/2013, this Decision should be 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 are hereby cleared as regards expenditure financed by the European Agricultural Fund for Rural Development (EAFRD) in respect of financial year 2018 and relating to the 2014-2020 programming period.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 financial year 2018, the accounts of the Member States' paying agencies in respect of expenditure for Rural Development programmes 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.

Article 3 #

The amounts to be charged to the Member States, as a result of the application of Article 54(2) of Regulation (EU) No 1306/2013 relating to the 2014-2020 programming period and to the 2007-2013 programming period for the European Agricultural Fund for Rural Development (EAFRD), are set out in Annex III to this Decision.

Approved programmes with declared expenditure for EAFRD 2014-2020
MS	CCI	Expenditure 2018	Corrections	Total	Non-reusable amounts	Accepted amount cleared for FY 2018	Interim payments reimbursed to the Member State for the financial year	Amount to be recovered from (–) or paid to (+) the Member State
(EUR)
		i	ii	iii = i + ii	iv	v = iii – iv	vi	vii = v – vi
AT	2014AT06RDNP001	522020035,12	0,00	522020035,12	0,00	522020035,12	512890738,99	9129296,13
BE	2014BE06RDRP001	38520111,32	0,00	38520111,32	0,00	38520111,32	38520095,94	15,38
BE	2014BE06RDRP002	30294877,02	0,00	30294877,02	0,00	30294877,02	30319674,43	– 24797,41
BG	2014BG06RDNP001	205686970,07	0,00	205686970,07	0,00	205686970,07	206442232,26	– 755262,19
CY	2014CY06RDNP001	14520014,26	0,00	14520014,26	0,00	14520014,26	14520014,26	0,00
CZ	2014CZ06RDNP001	323611581,76	0,00	323611581,76	0,00	323611581,76	323613468,79	– 1887,03
DE	2014DE06RDRN001	676761,19	0,00	676761,19	0,00	676761,19	676761,19	0,00
DE	2014DE06RDRP003	85593723,78	0,00	85593723,78	0,00	85593723,78	85594307,99	– 584,21
DE	2014DE06RDRP004	192663260,91	0,00	192663260,91	0,00	192663260,91	192663260,91	0,00
DE	2014DE06RDRP007	107756134,37	0,00	107756134,37	0,00	107756134,37	107756187,14	– 52,77
DE	2014DE06RDRP010	37547775,80	0,00	37547775,80	0,00	37547775,80	37547775,80	0,00
DE	2014DE06RDRP011	106103576,84	0,00	106103576,84	0,00	106103576,84	106103576,84	0,00
DE	2014DE06RDRP012	159980251,69	0,00	159980251,69	0,00	159980251,69	159980251,69	0,00
DE	2014DE06RDRP015	74846524,24	0,00	74846524,24	0,00	74846524,24	74863576,45	– 17052,21
DE	2014DE06RDRP017	28525458,51	0,00	28525458,51	0,00	28525458,51	28525458,51	0,00
DE	2014DE06RDRP018	5712422,22	0,00	5712422,22	0,00	5712422,22	5712422,22	0,00
DE	2014DE06RDRP019	96236434,91	0,00	96236434,91	0,00	96236434,91	96236434,91	0,00
DE	2014DE06RDRP020	82615965,52	0,00	82615965,52	0,00	82615965,52	82615967,05	– 1,53
DE	2014DE06RDRP021	50602977,48	0,00	50602977,48	0,00	50602977,48	50602995,25	– 17,77
DE	2014DE06RDRP023	88724913,44	0,00	88724913,44	0,00	88724913,44	88789431,82	– 64518,38
DK	2014DK06RDNP001	88173489,16	0,00	88173489,16	0,00	88173489,16	90286808,00	– 2113318,84
EE	2014EE06RDNP001	128116444,94	0,00	128116444,94	0,00	128116444,94	128116573,13	– 128,19
ES	2014ES06RDNP001	17496370,85	0,00	17496370,85	0,00	17496370,85	17496370,83	0,02
ES	2014ES06RDRP001	159160971,25	0,00	159160971,25	0,00	159160971,25	159160882,11	89,14
ES	2014ES06RDRP002	59746787,83	0,00	59746787,83	0,00	59746787,83	59746781,59	6,24
ES	2014ES06RDRP003	29251334,24	0,00	29251334,24	0,00	29251334,24	29257571,77	– 6237,53
ES	2014ES06RDRP004	11807069,47	0,00	11807069,47	0,00	11807069,47	11826785,09	– 19715,62
ES	2014ES06RDRP005	27976434,37	0,00	27976434,37	0,00	27976434,37	27976434,38	– 0,01
ES	2014ES06RDRP006	14557450,46	0,00	14557450,46	0,00	14557450,46	14557451,27	– 0,81
ES	2014ES06RDRP007	113236476,41	0,00	113236476,41	0,00	113236476,41	113221366,35	15110,06
ES	2014ES06RDRP008	97338070,90	0,00	97338070,90	0,00	97338070,90	97335793,72	2277,18
ES	2014ES06RDRP009	43693511,34	0,00	43693511,34	0,00	43693511,34	43693511,02	0,32
ES	2014ES06RDRP010	89910498,20	0,00	89910498,20	0,00	89910498,20	89910463,71	34,49
ES	2014ES06RDRP011	131571942,91	0,00	131571942,91	0,00	131571942,91	131571922,68	20,23
ES	2014ES06RDRP012	4328278,65	0,00	4328278,65	0,00	4328278,65	4328277,55	1,10
ES	2014ES06RDRP013	31330225,16	0,00	31330225,16	0,00	31330225,16	31330220,23	4,93
ES	2014ES06RDRP015	17357722,06	0,00	17357722,06	0,00	17357722,06	17357732,12	– 10,06
ES	2014ES06RDRP016	9152786,14	0,00	9152786,14	0,00	9152786,14	9152782,54	3,60
ES	2014ES06RDRP017	23179771,16	0,00	23179771,16	0,00	23179771,16	23179771,15	0,01
FI	2014FI06RDRP001	348074461,43	0,00	348074461,43	0,00	348074461,43	348076443,41	– 1981,98
FI	2014FI06RDRP002	3711545,03	0,00	3711545,03	0,00	3711545,03	3711545,03	0,00
FR	2014FR06RDNP001	197685587,50	0,00	197685587,50	0,00	197685587,50	197685587,50	0,00
FR	2014FR06RDRN001	1833799,23	0,00	1833799,23	0,00	1833799,23	1833799,23	0,00
FR	2014FR06RDRP001	24153447,95	0,00	24153447,95	0,00	24153447,95	24153456,07	– 8,12
FR	2014FR06RDRP002	6561044,21	0,00	6561044,21	0,00	6561044,21	6561044,19	0,02
FR	2014FR06RDRP003	5760322,88	0,00	5760322,88	0,00	5760322,88	5760322,88	0,00
FR	2014FR06RDRP004	37876388,14	0,00	37876388,14	0,00	37876388,14	37876380,02	8,12
FR	2014FR06RDRP006	4879050,25	0,00	4879050,25	0,00	4879050,25	4879050,25	0,00
FR	2014FR06RDRP011	7620346,22	0,00	7620346,22	0,00	7620346,22	7620346,23	– 0,01
FR	2014FR06RDRP021	22926000,33	0,00	22926000,33	0,00	22926000,33	22926000,32	0,01
FR	2014FR06RDRP022	8204484,56	0,00	8204484,56	0,00	8204484,56	8204484,58	– 0,02
FR	2014FR06RDRP023	8862307,25	0,00	8862307,25	0,00	8862307,25	8862307,25	0,00
FR	2014FR06RDRP024	48604047,72	0,00	48604047,72	0,00	48604047,72	48604047,72	0,00
FR	2014FR06RDRP025	44564654,55	0,00	44564654,55	0,00	44564654,55	44564654,56	– 0,01
FR	2014FR06RDRP026	79594052,61	0,00	79594052,61	0,00	79594052,61	79594052,60	0,01
FR	2014FR06RDRP031	12002300,22	0,00	12002300,22	0,00	12002300,22	12002300,22	0,00
FR	2014FR06RDRP041	41062964,63	0,00	41062964,63	0,00	41062964,63	41062964,64	– 0,01
FR	2014FR06RDRP042	12973287,27	0,00	12973287,27	0,00	12973287,27	12973287,25	0,02
FR	2014FR06RDRP043	60350115,32	0,00	60350115,32	0,00	60350115,32	60350115,31	0,01
FR	2014FR06RDRP052	65791635,41	0,00	65791635,41	0,00	65791635,41	65791635,39	0,02
FR	2014FR06RDRP053	59541153,53	0,00	59541153,53	0,00	59541153,53	59541153,54	– 0,01
FR	2014FR06RDRP054	60363799,95	0,00	60363799,95	0,00	60363799,95	60363799,96	– 0,01
FR	2014FR06RDRP072	84473332,28	0,00	84473332,28	0,00	84473332,28	84473332,28	0,00
FR	2014FR06RDRP073	213889042,17	0,00	213889042,17	0,00	213889042,17	213889042,15	0,02
FR	2014FR06RDRP074	88417755,10	0,00	88417755,10	0,00	88417755,10	88417755,09	0,01
FR	2014FR06RDRP082	150503849,61	0,00	150503849,61	0,00	150503849,61	150503849,60	0,01
FR	2014FR06RDRP083	174012973,41	0,00	174012973,41	0,00	174012973,41	174012973,41	0,00
FR	2014FR06RDRP091	89559508,54	0,00	89559508,54	0,00	89559508,54	89559508,48	0,06
FR	2014FR06RDRP093	78272207,24	0,00	78272207,24	0,00	78272207,24	78272207,23	0,01
EL	2014GR06RDNP001	579944680,26	0,00	579944680,26	0,00	579944680,26	579944679,97	0,29
HR	2014HR06RDNP001	206317522,64	0,00	206317522,64	0,00	206317522,64	206367510,78	– 49988,14
HU	2014HU06RDNP001	385929543,71	0,00	385929543,71	0,00	385929543,71	385929564,57	– 20,86
IE	2014IE06RDNP001	318665239,75	0,00	318665239,75	0,00	318665239,75	318693515,27	– 28275,52
IT	2014IT06RDNP001	112491724,71	0,00	112491724,71	0,00	112491724,71	112491671,79	52,92
IT	2014IT06RDRN001	0,00	0,00	0,00	0,00	0,00	0,00	0,00
IT	2014IT06RDRP001	10085080,90	0,00	10085080,90	0,00	10085080,90	10086920,19	– 1839,29
IT	2014IT06RDRP002	31172695,15	0,00	31172695,15	0,00	31172695,15	31173334,82	– 639,67
IT	2014IT06RDRP003	55799478,01	0,00	55799478,01	0,00	55799478,01	55716038,08	83439,93
IT	2014IT06RDRP004	14395930,94	0,00	14395930,94	0,00	14395930,94	14395931,16	– 0,22
IT	2014IT06RDRP005	37431739,83	0,00	37431739,83	0,00	37431739,83	37432438,25	– 698,42
IT	2014IT06RDRP006	7876005,89	0,00	7876005,89	0,00	7876005,89	7876005,97	– 0,08
IT	2014IT06RDRP007	41819104,69	0,00	41819104,69	0,00	41819104,69	41823648,02	– 4543,33
IT	2014IT06RDRP008	16380168,96	0,00	16380168,96	0,00	16380168,96	16380168,83	0,13
IT	2014IT06RDRP009	63175360,10	0,00	63175360,10	0,00	63175360,10	63175359,91	0,19
IT	2014IT06RDRP010	39645804,71	0,00	39645804,71	0,00	39645804,71	39645804,22	0,49
IT	2014IT06RDRP011	16604563,71	0,00	16604563,71	0,00	16604563,71	16604563,76	– 0,05
IT	2014IT06RDRP012	35345143,27	0,00	35345143,27	0,00	35345143,27	35354956,27	– 9813,00
IT	2014IT06RDRP013	9687512,97	0,00	9687512,97	0,00	9687512,97	9687512,88	0,09
IT	2014IT06RDRP014	63566185,57	0,00	63566185,57	0,00	63566185,57	63566205,10	– 19,53
IT	2014IT06RDRP015	14815565,50	0,00	14815565,50	0,00	14815565,50	14815565,50	0,00
IT	2014IT06RDRP016	64784415,43	0,00	64784415,43	0,00	64784415,43	64785375,84	– 960,41
IT	2014IT06RDRP017	29206933,27	0,00	29206933,27	0,00	29206933,27	29206933,08	0,19
IT	2014IT06RDRP018	91232709,95	0,00	91232709,95	0,00	91232709,95	91232707,48	2,47
IT	2014IT06RDRP019	127792613,65	0,00	127792613,65	0,00	127792613,65	127792612,64	1,01
IT	2014IT06RDRP020	61337381,19	0,00	61337381,19	0,00	61337381,19	61420145,93	– 82764,74
IT	2014IT06RDRP021	101184836,76	0,00	101184836,76	0,00	101184836,76	101185876,24	– 1039,48
LT	2014LT06RDNP001	217968916,81	0,00	217968916,81	0,00	217968916,81	217968915,16	1,65
LU	2014LU06RDNP001	14421021,16	0,00	14421021,16	0,00	14421021,16	14423917,80	– 2896,64
LV	2014LV06RDNP001	192664100,71	0,00	192664100,71	0,00	192664100,71	192664100,71	0,00
MT	2014MT06RDNP001	9391258,52	0,00	9391258,52	0,00	9391258,52	9391233,59	24,93
NL	2014NL06RDNP001	78454999,06	0,00	78454999,06	0,00	78454999,06	78872015,79	– 417016,73
PL	2014PL06RDNP001	944566130,00	0,00	944566130,00	0,00	944566130,00	944571175,78	– 5045,78
PT	2014PT06RDRP001	42549866,78	0,00	42549866,78	0,00	42549866,78	42549858,14	8,64
PT	2014PT06RDRP002	440013783,91	0,00	440013783,91	0,00	440013783,91	440007910,96	5872,95
PT	2014PT06RDRP003	20033947,26	0,00	20033947,26	0,00	20033947,26	20033941,68	5,58
RO	2014RO06RDNP001	1151317715,84	– 5183398,75	1146134317,09	0,00	1146134317,09	1146256355,04	– 122037,95
SE	2014SE06RDNP001	195643074,19	0,00	195643074,19	0,00	195643074,19	195664681,71	– 21607,52
SI	2014SI06RDNP001	111078221,00	0,00	111078221,00	0,00	111078221,00	111078257,04	– 36,04
SK	2014SK06RDNP001	200198632,37	0,00	200198632,37	0,00	200198632,37	200196935,13	1697,24

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
ES	Departamento de Desarrollo Rural, Medio Ambiente y Administración Local del Gobierno de Navarra	2014ES06RDRP014
FR	Office du Développement Agricole et Rural de Corse	2014FR06RDRP094

Corrections according to Article 54(2) of Regulation (EU) 1306/2013
		Corrections Related to the 2014-2020 Programming Period	Corrections Related to the 2007-2013 Programming Period
Member State	Currency	In National currency	In Euro	In National currency	In Euro
AT	EUR	—	—	—	—
BE	EUR	—	—	—	651,26
BG	BGN	—	—	443050,55	—
CY	EUR	—	—	—	—
CZ	CZK	—	—	838197,75	—
DE	EUR	—	—	—	287200,70
DK	DKK	—	—	721265,67	—
EE	EUR	—	—	—	148651,02
ES^note	EUR	—	—	—	992954,85
FI	EUR	—	—	—	34956,43
FR^note	EUR	—	728,90	—	1877775,76
EL	EUR	—	—	—	480848,59
HR	HRK	—	—	—	—
HU	HUF	—	—	582882245,00	—
IE	EUR	—	364,95	—	409240,92
IT	EUR	—	—	—	422224,89
LT	EUR	—	—	—	56868,65
LU	EUR	—	—	—	—
LV	EUR	—	—	—	34361,54
MT	EUR	—	—	—	14557,28
NL	EUR	—	—	—	6180,20
PL	PLN	—	—	1961962,42	—
PT	EUR	—	—	—	1226109,23
RO	RON	—	—	664129,21	—
SE	SEK	—	—	151557,03	—
SI	EUR	—	—	—	25660,59
SK	EUR	—	—	—	309851,55

Commission Implementing Decision (EU) 2019/873

Commission Implementing Decision (EU) 2019/873

Article 1 #

Article 2 #

Article 3 #

Article 4 #

Article 5 #

Annex I

Cleared eafrd expenditure by rural development programme for financial year 2018

Amount to be recovered from or paid to the member state per programme

Annex II

Clearance of the paying agencies' accounts

Financial year 2018 – eafrd

III

Clearance of the paying agencies' accounts

Financial year 2018 - eafrd

Connections

Key facts

History · 1 version

Article 1 #

Article 2 #

Article 3 #

Article 4 #

Article 5 #

Annex I

Cleared eafrd expenditure by rural development programme for financial year 2018

Amount to be recovered from or paid to the member state per programme

Annex II

Clearance of the paying agencies' accounts

Financial year 2018 – eafrd

III

Clearance of the paying agencies' accounts

Financial year 2018 - eafrd