Title IV, Article 86 · Regulation (EU) 2021/2115

Contents

Article 86Eligibility of expenditure#

1.Expenditure shall be eligible:

(a)for a contribution from the EAGF from 1 January of the year following the year of the approval of the CAP Strategic Plan by the Commission;

(b)for a contribution from the EAFRD from the date of submission of the CAP Strategic Plan, but not before 1 January 2023.

2.Expenditure that becomes eligible as a result of an amendment of a CAP Strategic Plan shall be eligible for a contribution from the EAGF from the date of effect of the amendment set by the Member State concerned in accordance with Article 119(8), but not earlier than from the date of submission to the Commission of the request for amendment or from the date of submission to the Commission of notification referred to in Article 119(9).

3.Expenditure that becomes eligible as a result of an amendment of a CAP Strategic Plan shall be eligible for a contribution from the EAFRD from the date of submission to the Commission of the request for amendment, or from the date of notification referred to in Article 119(9).By way of derogation from the first subparagraph of this paragraph and from paragraph 4, second subparagraph, of this Article the CAP Strategic Plan may provide that, in cases of emergency measures due to natural disasters, catastrophic events or adverse climatic events or a significant and sudden change in the socioeconomic conditions of the Member State or region, the eligibility of EAFRD-financed expenditure relating to amendments to the CAP Strategic Plan may start from the date on which the event occurred.By way of derogation from the first subparagraph of this paragraph, the CAP Strategic Plan may provide that, in the cases of a type of intervention pursuant to Article 78b, the eligibility of EAFRD-financed expenditure relating to amendments to the CAP Strategic Plan may start before the date of submission to the Commission of the request for amendment but not before 22 July 2026.

4.Expenditure shall be eligible for a contribution from the EAFRD if it has been incurred by a beneficiary and paid by 31 December 2029. In addition, expenditure shall be eligible for a contribution from the EAFRD only if the relevant aid is actually paid by the paying agency by 31 December 2029.Member States shall set the starting date of eligibility of costs incurred by the beneficiary. The starting date shall not be before 1 January 2023.Operations shall not be eligible for support where they have been physically completed or fully implemented before the application for support is submitted to the managing authority, irrespective of whether all related payments have been made.However, operations relating to early tending of seedling stands and tending of young stands in accordance with sustainable forest management principles and addressing one or more of the specific objectives set out in Article 6(1), points (d), (e) and (f), as defined by the Member State, may be eligible for support even if they had been physically completed before the application for support is submitted to the managing authority.

5.Contributions in kind and depreciation costs may be eligible for support under the EAFRD, subject to conditions to be set by the Member States.

Defined terms · 18

Show every defined term

AKIS
means the combined organisation and knowledge flows between persons, organisations and institutions who use and produce knowledge for agriculture and interrelated fields (Agricultural Knowledge and Innovation System);
approved interbranch organisation
means a legal entity made up of farmers producing cotton and at least one ginner, carrying out activities such as:
farmer
means a natural or legal person, or a group of natural or legal persons, regardless of the legal status granted to such group and its members by national law, whose holding is situated within the territorial scope of the Treaties, as defined in Article 52 of the Treaty on European Union in conjunction with Articles 349 and 355 of the Treaty on the Functioning of the European Union (TFEU), and who exercises an agricultural activity as determined by Member States in accordance with Article 4(2) of this Regulation;
financial year
means agricultural financial year in accordance with Article 35 of Regulation (EU) 2021/2116.
holding
means all the units used for agricultural activities and managed by a farmer situated within the territory of the same Member State;
intermediate body
means any public or private law body, including regional or local bodies, regional development bodies or non-governmental organisations, which acts under the responsibility of a national or regional managing authority, or which carries out duties on behalf of such an authority;
intervention
means a support instrument with a set of eligibility conditions specified by a Member State in its CAP Strategic Plan based on a type of intervention provided for in this Regulation;
LEADER
means community-led local development referred to in Article 31 of Regulation (EU) 2021/1060;
less developed regions
means less developed regions within the meaning of Article 108(2), first subparagraph, point (a), of Regulation (EU) 2021/1060;
milestones
means intermediate pre-established values, set by Member States in the framework of their intervention strategies referred to in Article 107(1), point (b), for a specific financial year to be achieved at a given point in time during the CAP Strategic Plan period to ensure timely progress in relation to the result indicators;
mutual fund
means a scheme accredited by a Member State in accordance with its national law for affiliated farmers to insure themselves, whereby compensation payments are made to affiliated farmers who experience economic losses;
operation
means:
outermost regions
means the outermost regions referred to in Article 349 TFEU;
public expenditure
means any contribution to the financing of operations the source of which is the budget of national, regional or local public authorities, the budget of the Union made available to the EAGF and the EAFRD, the budget of public law bodies or the budget of associations of public authorities or of public law bodies;
smaller Aegean islands
means smaller Aegean islands as defined in Article 1(2) of Regulation (EU) No 229/2013;
statutory management requirement
means each individual statutory management requirement under Union law listed in Annex III within a given legal act, differing in substance from any other requirement in the same act.
support rate
means the rate of public expenditure to an operation;
targets
means pre-established values, set by Member States in the framework of their intervention strategies referred to in Article 107(1), point (b), to be achieved at the end of the CAP Strategic Plan period in relation to the result indicators;