Commission Implementing Decision (EU) 2020/715

law://eu/dec/2020/715@2026-11-13

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 2019, account should be taken of expenditure incurred by the Member States between 16 October 2018 and 15 October 2019, as provided for in Article 11(1) of Commission Implementing Regulation (EU) No 908/2014^note.

(3)The first 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 monthly payments for the financial year concerned from expenditure recognised for that year in accordance with Article 33(1). The Commission is to deduct that amount from or add it to the monthly payment relating to the expenditure effected in the second month following the clearance of accounts decision.

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

(5)For all paying agencies concerned, 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)In accordance with Article 5(5) of Commission Delegated Regulation (EU) No 907/2014^note, any overrun of deadlines during August, September and October is to be taken into account in the clearance of accounts decision. Some of the expenditure declared by certain Member States during those months in 2019 was effected after the applicable deadlines. This Decision should therefore fix the relevant reductions.

(7)Pursuant to Article 41 of Regulation (EU) No 1306/2013, the Commission has already reduced or suspended a number of monthly payments for financial year 2019 due to failure to comply with financial ceilings or payment deadlines, or due to control system deficiencies. In this Decision, the Commission should take into account such reduced or suspended amounts in order to avoid making any inappropriate, or untimely, payments or reimbursements which could later be subject to financial correction. The amounts in question may be examined, where appropriate, under conformity clearance proceedings pursuant to Article 52 of Regulation (EU) No 1306/2013.

(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 the recovery request or within eight years where the recovery is taken to the national courts, 100 % of the financial consequences of the non-recovery should be borne by the Union budget. The amounts for which the Member State decided not to pursue recovery and the grounds for the 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 borne by the Union budget.

(10)Reductions according to Article 54(2) of Regulation (EU) No 1306/2013 presented in Annex I (column e) relate to the European Agricultural Guarantee Fund (EAGF). 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 in relation to the Temporary Rural Development Instrument (TRDI) funded by the European Agricultural Guidance and Guarantee Fund (EAGGF)^note are presented in Annex II.

(11)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 #

The accounts of the Member States' paying agencies are hereby cleared as regards expenditure financed by the European Agricultural Guarantee Fund (EAGF) in respect of financial year 2019.The amounts recoverable from, or payable to, each Member State pursuant to this Decision, including those resulting from the application of Article 54(2) of Regulation (EU) No 1306/2013, are set out in Annexes I and II to this Decision.

Amount to be recovered from or paid to the Member State
MS		2019 – Expenditure / Assigned Revenue for the Paying Agencies for which the accounts are	Total a + b	Reductions and suspensions for the whole financial year(¹)	Amount to be charged according to Article 54(2) of Regulation (EU) 1306/2013	Total including reductions and suspensions	Payments made to the Member State for the financial year	Amount to be recovered from (–) or paid to (+) the Member State (²)
cleared	disjoined
= expenditure / assigned revenue declared in the annual declaration	= total of the expenditure / assigned revenue in the monthly declarations
		a	b	c=a+b	d	e	f=c+d+e	g	h=f–g
AT	EUR	703966737,95	0,00	703966737,95	–560013,80	0,00	703406724,15	703403903,13	2821,02
BE	EUR	550009050,96	0,00	550009050,96	0,00	–16750,13	549992300,83	550202650,44	–210349,61
BG	BGN	0,00	0,00	0,00	0,00	–1387,75	–1387,75	0,00	–1387,75
BG	EUR	799089404,74	0,00	799089404,74	–9273,42	0,00	799080131,32	799083546,78	–3415,46
CY	EUR	54512614,60	0,00	54512614,60	–1098,70	–8340,56	54503175,34	54511524,83	–8349,49
CZ	CZK	0,00	0,00	0,00	0,00	–2362,25	–2362,25	0,00	–2362,25
CZ	EUR	874001034,77	0,00	874001034,77	0,00	0,00	874001034,77	874001035,10	–0,33
DE	EUR	4898542173,55	0,00	4898542173,55	–14841,47	–38163,59	4898489168,49	4898379171,81	109996,68
DK	DKK	0,00	0,00	0,00	0,00	–68002,84	–68002,84	0,00	–68002,84
DK	EUR	832217756,71	0,00	832217756,71	0,00	0,00	832217756,71	832146704,57	71052,14
EE	EUR	133917506,66	0,00	133917506,66	0,00	–1405,60	133916101,06	133912353,58	3747,48
ES	EUR	5673013576,90	0,00	5673013576,90	–8340572,36	–343010,66	5664329993,88	5664530013,10	–200019,22
FI	EUR	527186750,70	0,00	527186750,70	–12201,75	–33767,36	527140781,59	527231991,12	–91209,53
FR	EUR	7369119413,09	0,00	7369119413,09	–19469385,70	–268610,93	7349381416,46	7346614405,05	2767011,41
UK	GBP	0,00	0,00	0,00	0,00	–12468,97	–12468,97	0,00	–12468,97
UK	EUR	3209238643,58	0,00	3209238643,58	–15416788,73	0,00	3193821854,85	3194823812,34	–1001957,49
EL	EUR	1911346204,25	0,00	1911346204,25	–75251,36	–844817,29	1910426135,60	1911270952,89	–844817,29
HR	HRK	0,00	0,00	0,00	0,00	–13189,56	–13189,56	0,00	–13189,56
HR	EUR	286512040,98	0,00	286512040,98	–35322,54	0,00	286476718,44	286505848,07	–29129,63
HU	HUF	0,00	0,00	0,00	0,00	–27162925,00	–27162925,00	0,00	–27162925,00
HU	EUR	1277767153,77	0,00	1277767153,77	–2120600,36	0,00	1275646553,41	1275742003,22	–95449,81
IE	EUR	1194327007,55	0,00	1194327007,55	–29628,85	–24034,05	1194273344,65	1193276729,51	996615,14
IT	EUR	4138061977,31	0,00	4138061977,31	–33531548,73	–4915979,72	4099614448,86	4100788546,81	–1174097,95
LT	EUR	466903768,33	0,00	466903768,33	0,00	–2426,15	466901342,18	466903768,33	–2426,15
LU	EUR	33252999,03	0,00	33252999,03	0,00	0,00	33252999,03	33183121,26	69877,77
LV	EUR	253721198,34	0,00	253721198,34	0,00	–1576,85	253719621,49	253721198,34	–1576,85
MT	EUR	5679142,30	0,00	5679142,30	–1119,63	–315100,13	5362922,54	5702837,75	–339915,21
NL	EUR	701147752,79	0,00	701147752,79	–40474,97	–2647,67	701104630,15	701365582,90	–260952,75
PL	PLN	0,00	0,00	0,00	0,00	–795957,42	–795957,42	0,00	–795957,42
PL	EUR	3363316204,66	0,00	3363316204,66	0,00	0,00	3363316204,66	3363353062,60	–36857,94
PT	EUR	763736847,84	0,00	763736847,84	–247441,33	–306398,99	763183007,52	762343600,52	839407,00
RO	RON	0,00	0,00	0,00	0,00	–974171,99	–974171,99	0,00	–974171,99
RO	EUR	1847891384,57	0,00	1847891384,57	–9493044,08	0,00	1838398340,49	1844530341,45	–6132000,96
SE	SEK	0,00	0,00	0,00	0,00	–9866,16	–9866,16	0,00	–9866,16
SE	EUR	690778215,38	0,00	690778215,38	–274029,79	0,00	690504185,59	690557292,64	–53107,05
SI	EUR	141618537,51	0,00	141618537,51	0,00	0,00	141618537,51	141615579,48	2958,03
SK	EUR	451514761,88	0,00	451514761,88	–188214,37	–6073,91	451320473,60	451324541,41	–4067,81

MS		Expenditure(³)	Assigned revenue(³)	Article 54(2) (=e)	Total (=h)
05 07 01 06	6701	6702
i	j	k	l = i+j+k
AT	EUR	2821,02	0,00	0,00	2821,02
BE	EUR	0,00	–193599,48	–16750,13	–210349,61
BG	BGN	0,00	0,00	–1387,75	–1387,75
BG	EUR	0,00	–3415,46	0,00	–3415,46
CY	EUR	0,00	–8,93	–8340,56	–8349,49
CZ	CZK	0,00	0,00	–2362,25	–2362,25
CZ	EUR	0,00	–0,33	0,00	–0,33
DE	EUR	148160,27	0,00	–38163,59	109996,68
DK	DKK	0,00	0,00	–68002,84	–68002,84
DK	EUR	71052,14	0,00	0,00	71052,14
EE	EUR	5153,08	0,00	–1405,60	3747,48
ES	EUR	330952,38	–187960,94	–343010,66	–200019,22
FI	EUR	0,00	–57442,17	–33767,36	–91209,53
FR	EUR	3340929,12	–305306,78	–268610,93	2767011,41
UK	GBP	0,00	0,00	–12468,97	–12468,97
UK	EUR	0,00	–1001957,49	0,00	–1001957,49
EL	EUR	0,00	0,00	–844817,29	–844817,29
HR	HRK	0,00	0,00	–13189,56	–13189,56
HR	EUR	0,00	–29129,63	0,00	–29129,63
HU	HUF	0,00	0,00	–27162925,00	–27162925,00
HU	EUR	0,00	–95449,81	0,00	–95449,81
IE	EUR	1020649,19	0,00	–24034,05	996615,14
IT	EUR	3741881,77	0,00	–4915979,72	–1174097,95
LT	EUR	0,00	0,00	–2426,15	–2426,15
LU	EUR	69877,77	0,00	0,00	69877,77
LV	EUR	0,00	0,00	–1576,85	–1576,85
MT	EUR	0,00	–24815,08	–315100,13	–339915,21
NL	EUR	0,00	–258305,08	–2647,67	–260952,75
PL	PLN	0,00	0,00	–795957,42	–795957,42
PL	EUR	0,00	–36857,94	0,00	–36857,94
PT	EUR	1223391,41	–77585,42	–306398,99	839407,00
RO	RON	0,00	0,00	–974171,99	–974171,99
RO	EUR	0,00	–6132000,96	0,00	–6132000,96
SE	SEK	0,00	0,00	–9866,16	–9866,16
SE	EUR	0,00	–53107,05	0,00	–53107,05
SI	EUR	2958,03	0,00	0,00	2958,03
SK	EUR	2006,10	0,00	–6073,91	–4067,81

Annex II · Clearance of the paying agencies' accountsfinancial year 2019 - eagf

Corrections according to Article 54(2) of Regulation (EU) 1306/2013
Member State	Currency	In National currency	In Euro
AT	EUR
BE	EUR
BG	BGN
CY	EUR	—	—
CZ	CZK	435235,36	—
DE	EUR
DK	DKK
EE	EUR	—	—
ES	EUR
FI	EUR
FR	EUR
UK	GBP
EL	EUR
HR	HRK
HU	HUF	1228549,00	—
IE	EUR
IT	EUR
LT	EUR	—	35266,50
LU	EUR
LV	EUR	—	6909,00
MT	EUR	—	—
NL	EUR
PL	PLN	6158601,16	—
PT	EUR
RO	RON
SE	SEK
SI	EUR	—	—
SK	EUR	—	80222,21

Commission Implementing Decision (EU) 2020/715

Commission Implementing Decision (EU) 2020/715

Article 1 #

Article 2 #

Article 3 #

Annex I · Clearance of the paying agencies' accountsfinancial year 2019

Annex II · Clearance of the paying agencies' accountsfinancial year 2019 - eagf

Connections

Key facts

History · 2 versions

Article 1 #

Article 2 #

Article 3 #

Annex I · Clearance of the paying agencies' accountsfinancial year 2019

Annex II · Clearance of the paying agencies' accountsfinancial year 2019 - eagf