Recital (3) · Commission Implementing Regulation (EU) 2023/2773

(3)In addition, Article 64, first paragraph, of Implementing Regulation (EU) 2022/128 repealed Commission Implementing Regulation (EU) No 908/2014^note with effect from 1 January 2023. However, Article 64, second paragraph, of Implementing Regulation (EU) 2022/128, as corrected by Implementing Regulation (EU) 2023/860^note, provides that certain provisions of Implementing Regulation (EU) No 908/2014 are to continue to apply in relation to certain expenditure incurred and payments made under Regulation (EU) No 1307/2013 of the European Parliament and of the Council^note in respect of the calendar year 2022 and before; for measures implemented until 31 December 2022 under Regulations (EU) No 228/2013^note, (EU) No 229/2013^note, (EU) No 1308/2013^note and (EU) No 1144/2014 of the European Parliament and of the Council^note; for the aid schemes referred to in Article 5(6), first subparagraph, point (c), and Article 5(7) of Regulation (EU) 2021/2117 of the European Parliament and of the Council^note in relation to expenditure incurred and payments made for operations implemented pursuant to Regulation (EU) No 1308/2013 after 31 December 2022 and until the end of those aid schemes; in the framework of the implementation of rural development programmes pursuant to Regulation (EU) No 1305/2013 of the European Parliament and of the Council^note. In particular, with regard to the scrutiny of transactions in accordance with Article 77 of Regulation (EU) 2021/2116, Article 64 of Implementing Regulation (EU) 2022/128 provides for the continued application of Articles 42 to 47 of Implementing Regulation (EU) No 908/2014. However, Chapter IV, Section 2, of Implementing Regulation (EU) 2022/128 already lays down comprehensive revised rules concerning the performance by Member States of the scrutiny of transactions and, therefore, Articles 42 to 47 of Implementing Regulation (EU) No 908/2014 should not continue to apply. Article 64, second paragraph, point (a), of Implementing Regulation (EU) 2022/128 should therefore be corrected accordingly.