Article 3, Paragraph 3. · Commission Delegated Regulation (EU) 2024/205

Contents

3.In the initial report of the irregularities, Member States shall provide the following information:

(a)the fund, support scheme, measure, operation concerned, and, where appropriate, the name and the common identification code (CCI) number of the operational programme, the common market organisations affected, the sectors and products concerned and the budget line;

(b)the identity of the natural or legal persons concerned, or both, or of any other entity having a role in the commission of the irregularity and their role, except where that information is irrelevant for the purpose of combating irregularities, given the nature of the irregularity concerned;

(c)the national ID number of the persons concerned;

(d)the VAT number of the persons concerned;

(e)the unique beneficiary ID number;

(f)the region or area where the operation has been carried out, identified using appropriate information such as the NUTS (nomenclature of territorial units for statistics) level;

(g)the provision or provisions at Union and national level which have been infringed;

(h)the date and source of the first information leading to the suspicion that an irregularity has been committed;

(i)the practices employed in committing the irregularity;

(j)where appropriate, whether the practice gives rise to suspected fraud;

(k)the manner in which the irregularity was discovered;

(l)the OLAF (European Anti-Fraud Office) case number, where applicable;

(m)the reference to pre-debtors or the debtors ledger;

(n)where appropriate, the Member States and third countries involved;

(o)the period during which, or the date on which, the irregularity was committed;

(p)the date on which the primary administrative or judicial finding on the irregularity was established;

(q)the total amount of expenditure, expressed in terms of the Union’s contribution, the national contribution and the private contribution;

(r)the amount affected by the irregularity expressed in terms of the Union’s contribution and the national contribution;

(s)in cases of suspected fraud, and where no payment of the public contribution has been made to the beneficiary, the amount which would have been unduly paid had the irregularity not been identified, expressed in terms of the Union’s contribution and the national contribution;

(t)the nature of the irregular expenditure.