Address https://gelex.eu/eli/EU/decision/2015/843@2015-05-28/en

Contents

1. Preamble
2. 1. Article 1
   2. Article 2
   3. Article 3
   4. Article 4
3. ANNEX
4. ANNEX I CLEARANCE OF THE PAYING AGENCIES' ACCOUNTS FINANCIAL YEAR 2014 Amount to be recovered from or paid to the Member State
5. ANNEX II CLEARANCE OF THE PAYING AGENCIES' ACCOUNTS FINANCIAL YEAR 2014 — EAGF List of the paying agencies for which the accounts are disjoined and are subject of a later clearance decision

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013 on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008, and in particular Articles 51 and 54(5) thereof,

After consulting the Committee on the Agricultural Funds,

Whereas:

(1) Pursuant to Article 51 of Regulation (EU) No 1306/2013, the Commission, on the basis of the annual accounts submitted by the Member States, accompanied by the information required for the clearance of accounts and an audit opinion regarding the completeness, accuracy and veracity of the accounts and the reports established by the certification bodies, has to clear the accounts of the paying agencies referred to in Article 7 of that Regulation.

(2) In accordance with Article 39 of Regulation (EU) No 1306/2013 the agricultural financial year begins on 16 October of year N – 1 and ends on 15 October of year N When clearing the accounts for the 2014 financial year, account should be taken of expenditure incurred by the Member States between 16 October 2013 and 15 October 2014, as provided for in Article 11(1) of Commission Implementing Regulation (EU) No 908/2014.

(3) The first subparagraph of Article 33(2) of Implementing Regulation (EU) No 908/2014 provides that the amounts that are recoverable from, or payable to, each Member State, in accordance with the accounts clearance decision referred to in Article 33(1) of that Regulation, are to be established by deducting the monthly payments in respect for the financial year in question, i.e. 2014, from expenditure recognised for that year in accordance with Article 33(1). The Commission is to deduct that amount from or add it to the monthly payment relating to the expenditure effected in the second month following the clearance of accounts decision.

(4) The Commission has checked the information submitted by the Member States and communicated the results of its checks to the Member States before 30 April 2015, along with the necessary amendments.

(5) For certain paying agencies, the annual accounts and the accompanying documents permit the Commission to take a decision on the completeness, accuracy and veracity of the annual accounts submitted.

(6) The information submitted by certain other paying agencies requires additional enquiries and their accounts cannot therefore be cleared in this Decision.

(7) In accordance with Article 5(5) of Commission Delegated Regulation (EU) No 907/2014, any overrun of deadlines during August, September and October is to be taken into account in the clearance of accounts decision. Some of the expenditure declared by certain Member States during these months in 2014 was effected after the applicable deadlines. This Decision should therefore fix the relevant reductions.

(8) Pursuant to Article 41(1) of Regulation (EU) No 1306/2013, the Commission has already reduced or suspended a number of monthly payments on entry into the accounts of expenditure for the 2014 financial year due to failure to comply with financial ceilings or payment deadlines. In adopting this Decision, the Commission should take into account the amounts reduced or suspended in order to avoid making any inappropriate or untimely payments, or reimbursing amounts which could later be subject to financial correction. The amounts in question may be further examined, where appropriate, under conformity clearance proceedings pursuant to Article 52 of Regulation (EU) No 1306/2013.

(9) Pursuant to Article 54(2) of Regulation (EU) No 1306/2013, 50 % of the financial consequences of non-recovery of irregularities should be borne by the Member State concerned if recovery has not taken place within four years from the date of the recovery request, or within eight years where the recovery is taken before the national courts. Article 54(4) of Regulation (EU) No 1306/2013 requires Member States to enter in the annual accounts the amounts to be borne by them under paragraph 2 of that Article. Rules on the application of the Member States' obligation to report the amounts to be recovered are laid down in Implementing Regulation (EU) No 908/2014. Annex II to that Implementing Regulation (EU) No 908/2014 sets out the model of the table that Member States have to use to provide information about amounts to be recovered in 2015. On the basis of the tables completed by the Member States, the Commission should decide on the financial consequences of non-recovery of irregularities older than four or eight years respectively.

(10) Pursuant to Article 54(3) of Regulation (EU) No 1306/2013, on duly justified grounds, Member States may decide not to pursue recovery. Such a decision may be taken only if the costs already, and probably to be, incurred total more than the amount to be recovered or if the recovery proves impossible owing to the insolvency, recorded and recognised under national law, of the debtor or the persons legally responsible for the irregularity. If the decision has been taken within four years from the date of the recovery request or within eight years where the recovery is taken before the national courts, 100 % of the financial consequences of the non-recovery should be borne by the Union budget. The amounts for which a particular Member State decided not to pursue recovery and the grounds for its decision are to be included in the annual accounts as per Article 29(e) of Implementing Regulation (EU) No 908/2014, referred to in point (c)(iii) of Article 102(1) of Regulation (EU) No 1306/2013. Therefore, such amounts should not be charged to the Member States concerned and are consequently borne by the Union budget.

(11) In accordance with Article 51 of Regulation (EU) No 1306/2013, this Decision is without prejudice to any decisions the Commission may take subsequently to exclude from Union financing expenditure not effected in accordance with Union rules,

HAS ADOPTED THIS DECISION:

Article 1

With the exception of the paying agencies referred to in Article 2, the accounts of the Member States' paying agencies concerning expenditure financed by the European Agricultural Guarantee Fund (EAGF) in respect of the 2014 financial year, are hereby cleared. The amounts recoverable from, or payable to, each Member State pursuant to this Decision, including those resulting from the application of Article 54(2) of Regulation (EU) No 1306/2013, are set out in Annex I.

Article 2

For the 2014 financial year, the accounts of the Member States' paying agencies in respect of expenditure financed by the EAGF as set out in Annex II, are not covered by this Decision and shall be the subject of a future clearance of accounts decision.

Article 3

This Decision is without prejudice to future conformity clearance decisions that the Commission may take pursuant to Article 52 of Regulation (EU) No 1306/2013 to exclude from Union financing expenditure not effected in accordance with Union rules.

Article 4

This Decision is addressed to the Member States.

Done at Brussels, 28 May 2015. For the Commission Phil Hogan Member of the Commission

ANNEX

ANNEX I CLEARANCE OF THE PAYING AGENCIES' ACCOUNTS FINANCIAL YEAR 2014 Amount to be recovered from or paid to the Member State

NB: Nomenclature 2015: 05 07 01 06, 6701, 6702. MS 2014 — Expenditure/assigned revenue for the paying agencies for which the accounts are Total a + b Reductions and suspensions for the whole financial year Reductions according to Article 54(2) of Regulation (EU) No 1306/2013 Total including reductions and suspensions Payments made to the Member State for the financial year Amount to be recovered from (–) or paid to (+) the Member State cleared disjoined = expenditure/assigned revenue declared in the annual declaration = total of the expenditure/assigned revenue in the monthly declarations a = A (col. i) b = A (col. h) c = a + b d = – C1 (col. e) e = – 50 – 50 f = c + d + e g h = f – g BE EUR 609734790,52 0,00 609734790,52 – 90598,48 – 614425,69 609029766,35 609749658,70 – 719892,35 BG EUR 599955628,56 0,00 599955628,56 0,00 0,00 599955628,56 600138004,84 – 182376,28 CZ EUR 893292195,64 0,00 893292195,64 0,00 0,00 893292195,64 893293260,92 – 1065,28 DK DKK 0,00 0,00 0,00 0,00 – 120590,79 – 120590,79 0,00 – 120590,79 DK EUR 920737426,76 0,00 920737426,76 – 104968,81 0,00 920632457,95 920639757,92 – 7299,97 DE EUR 4789826592,00 387934433,96 5177761025,96 0,00 – 206612,53 5177554413,43 5177651829,01 – 97415,58 EE EUR 99973102,75 0,00 99973102,75 – 295,34 0,00 99972807,41 99971315,40 1492,01 IE EUR 1224363225,59 0,00 1224363225,59 – 11261,18 – 34459,43 1224317504,98 1223254419,69 1063085,29 EL EUR 0,00 2073942293,84 2073942293,84 0,00 0,00 2073942293,84 2073942293,84 0,00 ES EUR 5493405777,57 0,00 5493405777,57 – 4457765,82 – 2315003,77 5486633007,98 5488642751,82 – 2009743,84 FR EUR 7948135725,85 0,00 7948135725,85 1349731,22 – 427317,94 7949058139,13 7939892256,59 9165882,54 HR EUR 96423778,67 0,00 96423778,67 0,00 0,00 96423778,67 96434132,73 – 10354,06 IT EUR 4486713799,11 2670095,54 4489383894,65 – 4213499,96 – 5145681,23 4480024713,46 4478376877,57 1647835,89 CY EUR 56158531,84 0,00 56158531,84 0,00 – 60732,42 56097799,42 56158531,84 – 60732,42 LV EUR 146454429,42 0,00 146454429,42 0,00 – 207,61 146454221,81 146454429,42 – 207,61 LT LTL 0,00 0,00 0,00 0,00 – 79172,39 – 79172,39 0,00 – 79172,39 LT EUR 378900765,84 0,00 378900765,84 0,00 0,00 378900765,84 378965977,84 – 65212,00 LU EUR 33194729,35 0,00 33194729,35 0,00 0,00 33194729,35 33169581,88 25147,47 HU HUF 0,00 0,00 0,00 0,00 – 112487228,00 – 112487228,00 0,00 – 112487228,00 HU EUR 1330785197,64 0,00 1330785197,64 – 917536,67 0,00 1329867660,97 1330029342,75 – 161681,78 MT EUR 5531245,86 0,00 5531245,86 0,00 0,00 5531245,86 5529245,86 2000,00 NL EUR 819765052,72 0,00 819765052,72 0,00 – 1952,00 819763100,72 817905544,01 1857556,71 AT EUR 676288676,18 0,00 676288676,18 0,00 0,00 676288676,18 676288676,18 0,00 PL PLN 0,00 0,00 0,00 0,00 – 440154,59 – 440154,59 0,00 – 440154,59 PL EUR 3206250883,73 0,00 3206250883,73 0,00 0,00 3206250883,73 3206359635,02 – 108751,29 PT EUR 703127972,12 0,00 703127972,12 – 102687,17 – 643307,91 702381977,04 702665604,18 – 283627,14 RO RON 0,00 0,00 0,00 0,00 0,00 0,00 0,00 0,00 RO EUR 0,00 1325906018,92 1325906018,92 0,00 0,00 1325906018,92 1325906018,92 0,00 SI EUR 144306816,72 0,00 144306816,72 0,00 – 460,21 144306356,51 144306816,72 – 460,21 SK EUR 379797357,10 0,00 379797357,10 0,00 – 3211,67 379794145,43 379797357,10 – 3211,67 FI EUR 518402172,26 0,00 518402172,26 0,00 – 2654,29 518399517,97 518408333,95 – 8815,98 SE SEK 0,00 0,00 0,00 0,00 – 30257,41 – 30257,41 0,00 – 30257,41 SE EUR 689891887,12 0,00 689891887,12 0,00 0,00 689891887,12 689893564,83 – 1677,71 UK GBP 0,00 0,00 0,00 0,00 – 34108,55 – 34108,55 0,00 – 34108,55 UK EUR 3219653279,96 0,00 3219653279,96 – 15796,75 0,00 3219637483,21 3219724847,27 – 87364,06 MS Expenditure Assigned revenue Article 54(2) (= e) Total (= h) 05 07 01 06 6701 6702 i j k l = i + j + k BE EUR 0,00 – 105466,66 – 614425,69 – 719892,35 BG EUR 0,00 – 182376,28 0,00 – 182376,28 CZ EUR 3586,42 – 4651,70 0,00 – 1065,28 DK DKK 0,00 0,00 – 120590,79 – 120590,79 DK EUR 0,00 – 7299,97 0,00 – 7299,97 DE EUR 109196,95 0,00 – 206612,53 – 97415,58 EE EUR 1492,01 0,00 0,00 1492,01 IE EUR 1097544,72 0,00 – 34459,43 1063085,29 EL EUR 0,00 0,00 0,00 0,00 ES EUR 305259,93 0,00 – 2315003,77 – 2009743,84 FR EUR 9593200,48 0,00 – 427317,94 9165882,54 HR EUR 0,00 – 10354,06 0,00 – 10354,06 IT EUR 6793517,12 0,00 – 5145681,23 1647835,89 CY EUR 0,00 0,00 – 60732,42 – 60732,42 LV EUR 0,00 0,00 – 207,61 – 207,61 LT LTL 0,00 0,00 – 79172,39 – 79172,39 LT EUR 0,00 – 65212,00 0,00 – 65212,00 LU EUR 25147,47 0,00 0,00 25147,47 HU HUF 0,00 0,00 – 112487228,00 – 112487228,00 HU EUR 0,00 – 161681,78 0,00 – 161681,78 MT EUR 2000,00 0,00 0,00 2000,00 NL EUR 1859508,71 0,00 – 1952,00 1857556,71 AT EUR 0,00 0,00 0,00 0,00 PL PLN 0,00 0,00 – 440154,59 – 440154,59 PL EUR 0,00 – 108751,29 0,00 – 108751,29 PT EUR 359680,77 0,00 – 643307,91 – 283627,14 RO RON 0,00 0,00 0,00 0,00 RO EUR 0,00 0,00 0,00 0,00 SI EUR 0,00 0,00 – 460,21 – 460,21 SK EUR 0,00 0,00 – 3211,67 – 3211,67 FI EUR 0,00 – 6161,69 – 2654,29 – 8815,98 SE SEK 0,00 0,00 – 30257,41 – 30257,41 SE EUR 0,00 – 1677,71 0,00 – 1677,71 UK GBP 0,00 0,00 – 34108,55 – 34108,55 UK EUR 0,00 – 87364,06 0,00 – 87364,06

ANNEX II CLEARANCE OF THE PAYING AGENCIES' ACCOUNTS FINANCIAL YEAR 2014 — EAGF List of the paying agencies for which the accounts are disjoined and are subject of a later clearance decision

Member State Paying agency Germany EU-Zahlstelle der Freien und Hansestadt Hamburg Germany Zahlstelle Mecklenburg-Vorpommern Greece Payment and Control Agency for Guidance and Guarantee Community Aids (O.P.E.K.E.P.E.) Italy Servizio Autonomo Interventi Settore Agricolo Romania Paying and Intervention Agency for Agriculture (PIAA)

Versions

1. 2015-05-28