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European Union
Commission Delegated Regulation (EU) No 480/2014
Chapter IV
Section II
Article 25
1.
(j)

Commission Delegated Regulation (EU) No 480/2014

law://eu/reg/2014/480/art_25__para_1__pnt_j@2026-11-15

Version in force onWhereEuropean Union

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Key facts

Type: Delegated regulation · Commission Delegated Regulation (EU) No 480/2014
Adopted: 3 Mar 2014
In force: 14 May 2014
Applies from: 1 Dec 2014
Applies from: 1 Jul 2015
Text current to: 30 May 2019
Made by: European Commission
Official: EUR-Lex 32014R0480 · ELI

Topics

audit Cohesion Fund distribution of EU funding EAFRD economic and social cohesion European fisheries fund European Regional Development Fund European Social Fund financial control financial management Economic, social and territorial cohesion

History · 1 version

30 May 2019Reading
changed by Commission Delegated Regulation (EU) 2019/886

Contents

1. The detailed minimum requirements for the audit trail in r…4 changes
2. The managing authority shall ensure that a record is avail…

Contents

1. The detailed minimum requirements for the audit trail in r…4 changes
2. The managing authority shall ensure that a record is avail…

This text since 30 May 2019

In force

(j)for financial instruments, the audit trail shall include the supporting documents referred to in Article 9(1)(e) of this Regulation.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Connections

Cited by 6: Commission Implementing Regulation (EU) 2015/2074 provisions; Commission Implementing Regulation (EU) No 1011/201415 provisions; Commission Implementing Regulation (EU) No 821/2014; Kingdom of Spain v European Commission (C-263/13 P); Federal Republic of Germany v European Commission (C-549/12 P, C-54/13 P); Commission Delegated Regulation (EU) 2015/6163 provisions
Cites 1: this act