Article 1, Point 1. · Commission Delegated Regulation (EU) 2025/310

Contents

1. in Article 13, in paragraph 2, the following second subpar…
2. in Article 14, paragraph 8 is replaced by the following: ‘…
3. in Article 15, paragraph 4 is replaced by the following: ‘…

1.in Article 13, in paragraph 2, the following second subparagraph is added:‘By way of derogation from the first subparagraph, Member States are not required to provide justifications for the purpose of the annual performance clearance for deviations of realised unit amounts from planned unit amounts where the total expenditure corresponding to these deviations does not exceed 2 % of the total expenditure declared in the annual performance report in accordance with Article 134(5), point (b), of Regulation (EU) 2021/2115 for the financial year concerned. For the calculation towards this threshold only deviations resulting in excess expenditure shall be taken into account.However, Member States shall provide justifications for the purposes of the annual performance clearance for all excesses of realised unit amounts from maximum planned unit amounts.’;