(2)The financial interests of the Union should be protected in the same way irrespective of the funds used to deliver the objectives for which the funds are established. To that end, Article 52(2) of Regulation (EU) 2021/2116 empowers the Commission to adopt implementing rules on the procedures relating to the cooperation obligations to be complied with by the Member States for the implementation of the Member States’ obligation to report irregularities relating to the financing of the common agricultural policy. Such rules should be equivalent to the detailed rules on the reporting of irregularities set out in Annex XII to Regulation (EU) 2021/1060 of the European Parliament and of the Councilnote, and in line with the rules set out in Commission Implementing Regulation (EU) 2024/203note.
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