Commission Implementing Decision (EU) 2024/2866 of 13 November 2024 excluding from European Union financing certain expenditure incurred by the United Kingdom under the European Agricultural Fund for Rural Development (EAFRD) (notified under document C(2024) 7808) (Only the English text is authentic)
Grade B
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Address https://gelex.eu/eli/EU/decision/2024/2866@2024-11-13/en
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EU) 2021/2116 of the European Parliament and of the Council of 2 December 2021 on the financing, management and monitoring of the common agricultural policy and repealing Regulation (EU) No 1306/2013, and in particular Article 104 thereof,
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 Article 52 thereof, in conjunction with Articles 131 and 138 of the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community,
After consulting the Committee on the Agricultural Funds,
Whereas:
(1) Article 104(1), second subparagraph, point (a)(iv), of Regulation (EU) 2021/2116 provides that Article 4(1), point (b), Article 5, Article 7(3), Articles 9, 17, 21 and 34, Article 35(4), Articles 36, 37, 38, 40 to 43, 51, 52, 54, 56, 59, 63, 64, 67, 68, 70 to 75, 77, 91 to 97, 99 and 100, Article 102(2) and Articles 110 and 111 of Regulation (EU) No 1306/2013 continue to apply, as regards the European Agricultural Fund for Rural Development (EAFRD), in relation to expenditure incurred by the beneficiaries and payments made by the paying agency 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.
(2) In accordance with Article 52 of Regulation (EU) No 1306/2013, the Commission is to carry out the necessary verifications, communicate to the United Kingdom the results of those verifications, take note of the comments provided by the United Kingdom, initiate a bilateral discussion so that an agreement may be reached and formally communicate its conclusions to the United Kingdom.
(3) The United Kingdom has had an opportunity to request the launch of a conciliation procedure. That opportunity has not been used.
(4) In accordance with Regulation (EU) No 1306/2013, only agricultural expenditure, which has been incurred in a way that has not infringed Union law may be financed.
(5) In the light of the verifications carried out and the outcome of the bilateral discussion, part of the expenditure declared by the United Kingdom does not fulfil this requirement and cannot therefore be financed under the EAFRD.
(6) The amounts that are not recognised as being chargeable to the EAFRD should be indicated. Those amounts do not relate to expenditure incurred more than 24 months before the Commission’s written notification of the results of the verifications to the United Kingdom, except where otherwise provided for in Article 52(4), points (b) and (c), and Article 52(5) of Regulation (EU) No 1306/2013.
(7) The amounts excluded from Union financing by this Decision should also take into account any reductions or suspensions in accordance with Article 41 of Regulation (EU) No 1306/2013 due to the fact that such reductions or suspensions are of a provisional nature and without prejudice to decisions taken pursuant to Articles 51 or 52 of that Regulation.
(8) As regards the cases covered by this Decision, the Commission notified the assessment of the amounts to be excluded on grounds of non-compliance with Union law to the United Kingdom in a summary report on the subject.
(9) This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice of the European Union in cases pending on 23 August 2024,
HAS ADOPTED THIS DECISION:
Article 1
The amounts set out in the Annex and related to expenditure incurred by the United Kingdom’s accredited paying agencies and declared under the EAFRD shall be excluded from Union financing.
Article 2
This Decision is addressed to the United Kingdom of Great Britain and Northern Ireland.
Done at Brussels, 13 November 2024. For the Commission Janusz Wojciechowski Member of the Commission
ANNEX
ANNEX Financial Corrections EAFRD Financial corrections - excluding cross-compliance Budget Item: 08030102
Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided GB Rural Development EAFRD investment - private beneficiaries 2023 RESONABLENESS OF COSTS - M 4 FOR 2023 FLAT RATE 5,00% EUR 6177,53 0,00 6177,53 Rural Development EAFRD Measures with flat-rate support 2023 RESONABLENESS OF COSTS - M 6 FOR 2023 FLAT RATE 5,00% EUR 68,01 0,00 68,01 Total GB: EUR 6245,54 0,00 6245,54 Currency Gross Amount Deductions Net Decided EUR 6245,54 0,00 6245,54
Budget Item: 6201
Member State Measure FY Reason Type Correction % Currency Gross Amount Deductions Net Decided GB Rural Development EAFRD measures subject to IACS 2020 08/06/2020 - 15/10/2020 FLAT RATE 15,00% EUR –213798,03 0,00 –213798,03 Rural Development EAFRD measures subject to IACS 2023 16-10-2022 31-12-2022 FLAT RATE 15,00% EUR –5060,95 0,00 –5060,95 Rural Development EAFRD Measures with flat-rate support 2019 2nd hand equipement - M6 ONE OFF EUR –106766,63 0,00 –106766,63 Rural Development EAFRD Measures with flat-rate support 2020 2nd hand equipement - M6 ONE OFF EUR –188753,25 0,00 –188753,25 Rural Development EAFRD Measures with flat-rate support 2021 2nd hand equipement - M6 ONE OFF EUR –89565,21 0,00 –89565,21 Rural Development EAFRD Measures with flat-rate support 2022 2nd hand equipement - M6 ONE OFF EUR –7598,31 0,00 –7598,31 Rural Development EAFRD Leader 2020 2nd hand equipemnt - M19 ONE OFF EUR –370365,19 –1756,90 –368608,29 Rural Development EAFRD Leader 2021 2nd hand equipemnt - M19 ONE OFF EUR –146275,81 0,00 –146275,81 Rural Development EAFRD investment - public beneficiaries 2020 2nd hand equipment - M7 ONE OFF EUR –18777,58 –504,34 –18273,24 Rural Development EAFRD Leader 2018 aid rate granted higher than requested - M19 ONE OFF EUR –22494,01 0,00 –22494,01 Rural Development EAFRD Leader 2019 aid rate granted higher than requested - M19 ONE OFF EUR –5039,86 0,00 –5039,86 Rural Development EAFRD investment - public beneficiaries 2020 aid rate granted higher than requested - M7 ONE OFF EUR –413325,22 –11101,30 –402223,92 Rural Development EAFRD investment - public beneficiaries 2021 aid rate granted higher than requested - M7 ONE OFF EUR –60797,39 0,00 –60797,39 Rural Development EAFRD Knowledge and innovation 2020 Appropriate evaluation of the reasonableness of costs M01-M16 ONE OFF EUR –22757,80 0,00 –22757,80 Rural Development EAFRD Knowledge and innovation 2021 Appropriate evaluation of the reasonableness of costs M01-M16 ONE OFF EUR –23348,86 0,00 –23348,86 Rural Development EAFRD investment - private beneficiaries 2021 Appropriate evaluation of the reasonableness of costs M04 ONE OFF EUR –21167,99 0,00 –21167,99 Rural Development EAFRD investment - public beneficiaries 2020 Appropriate evaluation of the reasonableness of costs M07-M20 ONE OFF EUR –3204,00 0,00 –3204,00 Rural Development EAFRD investment - public beneficiaries 2021 Appropriate evaluation of the reasonableness of costs M07-M20 ONE OFF EUR –8185,62 0,00 –8185,62 Rural Development EAFRD Leader 2020 Appropriate evaluation of the reasonableness of costs M19 ONE OFF EUR –3814,99 0,00 –3814,99 Rural Development EAFRD Leader 2021 Appropriate evaluation of the reasonableness of costs M19 ONE OFF EUR –25957,11 0,00 –25957,11 Rural Development EAFRD Knowledge and innovation 2020 Controls on payment claims delegated to a third party - actual disbursement not verified ONE OFF EUR –10400,90 0,00 –10400,90 Rural Development EAFRD Knowledge and innovation 2021 Controls on payment claims delegated to a third party - actual disbursement not verified ONE OFF EUR –15261,75 0,00 –15261,75 Rural Development EAFRD investment - private beneficiaries 2020 Controls on payment claims of projects approved on the basis of a generic list of cost headings ONE OFF EUR –152742,77 0,00 –152742,77 Rural Development EAFRD investment - private beneficiaries 2021 Controls on payment claims of projects approved on the basis of a generic list of cost headings ONE OFF EUR –158715,74 0,00 –158715,74 Rural Development EAFRD investment - private beneficiaries 2022 Controls on payment claims of projects approved on the basis of a generic list of cost headings ONE OFF EUR –178535,45 0,00 –178535,45 Rural Development EAFRD measures subject to IACS 2022 EAFRD IACS: known errors identified by CB (substantive testing) ONE OFF EUR –7178,20 0,00 –7178,20 Rural Development EAFRD measures subject to IACS 2022 EAFRD IACS - most probable financial risk above materiality ONE OFF EUR –2068375,83 0,00 –2068375,83 Rural Development EAFRD Knowledge and innovation 2022 EAFRD NIACS: known error identified by CB (compliance testing) ONE OFF EUR –805627,84 0,00 –805627,84 Clearance of Accounts - Financial Clearance 2022 EAFRD NIACS: most probable financial risk ONE OFF EUR –768046,80 0,00 –768046,80 Rural Development EAFRD Knowledge and innovation 2020 Eligibility of costs incurred before the date of the application for support, and of costs found ineligible by previous controls, and then claimed again ONE OFF EUR –1628649,04 0,00 –1628649,04 Rural Development EAFRD Knowledge and innovation 2021 Eligibility of costs incurred before the date of the application for support, and of costs found ineligible by previous controls, and then claimed again ONE OFF EUR –231039,97 0,00 –231039,97 Rural Development EAFRD measures subject to IACS 2021 FY2021-2022 FLAT RATE 15,00% EUR –944774,85 –89,11 –944685,74 Rural Development EAFRD measures subject to IACS 2022 FY2021-2022 FLAT RATE 15,00% EUR –920972,58 0,00 –920972,58 Rural Development EAFRD measures subject to IACS 2022 IACS - Weaknesses in Administrative checks FY2022 ONE OFF EUR –219732,92 0,00 –219732,92 Rural Development EAFRD measures subject to IACS 2022 Known errors identified by CB (compliance testing) ONE OFF EUR –47313,37 0,00 –47313,37 Rural Development EAFRD investment - public beneficiaries 2020 M20 Public procurement ONE OFF EUR –4537,97 –121,88 –4416,09 Rural Development EAFRD investment - private beneficiaries 2022 NIACS - Weaknesses in Administrative checks FY2022 ONE OFF EUR –16463,48 0,00 –16463,48 Rural Development EAFRD Leader 2020 Projects below the threshold - M19 ONE OFF EUR –48354,13 –229,38 –48124,75 Rural Development EAFRD investment - private beneficiaries 2020 projects financed despite being below the threshold - CPSG - M4 ONE OFF EUR –151738,74 0,00 –151738,74 Rural Development EAFRD Leader 2017 RESONABLENESS OF COSTS - M19 FLAT RATE 5,00% EUR –28152,02 0,00 –28152,02 Rural Development EAFRD Leader 2018 RESONABLENESS OF COSTS - M19 FLAT RATE 5,00% EUR –117164,65 0,00 –117164,65 Rural Development EAFRD Leader 2019 RESONABLENESS OF COSTS - M19 FLAT RATE 5,00% EUR –908284,56 0,00 –908284,56 Rural Development EAFRD Leader 2020 RESONABLENESS OF COSTS - M19 FLAT RATE 5,00% EUR –1484845,90 –797614,67 –687231,23 Rural Development EAFRD Leader 2021 RESONABLENESS OF COSTS - M19 FLAT RATE 5,00% EUR –537908,50 0,00 –537908,50 Rural Development EAFRD Leader 2022 RESONABLENESS OF COSTS - M19 FLAT RATE 5,00% EUR –185598,87 0,00 –185598,87 Rural Development EAFRD Leader 2023 RESONABLENESS OF COSTS - M 19 FOR 2023 FLAT RATE 5,00% EUR –197334,63 0,00 –197334,63 Rural Development EAFRD investment - private beneficiaries 2017 RESONABLENESS OF COSTS - M4 FLAT RATE 5,00% EUR –25631,05 –726,75 –24904,30 Rural Development EAFRD investment - private beneficiaries 2018 RESONABLENESS OF COSTS - M4 FLAT RATE 5,00% EUR –83545,71 0,00 –83545,71 Rural Development EAFRD investment - private beneficiaries 2019 RESONABLENESS OF COSTS - M4 FLAT RATE 5,00% EUR –1515062,40 –489,46 –1514572,94 Rural Development EAFRD investment - private beneficiaries 2020 RESONABLENESS OF COSTS - M4 FLAT RATE 5,00% EUR –1731328,25 –930017,59 –801310,66 Rural Development EAFRD investment - private beneficiaries 2021 RESONABLENESS OF COSTS - M4 FLAT RATE 5,00% EUR –825535,60 0,00 –825535,60 Rural Development EAFRD investment - private beneficiaries 2022 RESONABLENESS OF COSTS - M4 FLAT RATE 5,00% EUR –874059,35 0,00 –874059,35 Rural Development EAFRD Measures with flat-rate support 2017 RESONABLENESS OF COSTS - M6 FLAT RATE 5,00% EUR –5779,06 0,00 –5779,06 Rural Development EAFRD Measures with flat-rate support 2018 RESONABLENESS OF COSTS - M6 FLAT RATE 5,00% EUR –63561,96 0,00 –63561,96 Rural Development EAFRD Measures with flat-rate support 2019 RESONABLENESS OF COSTS - M6 FLAT RATE 5,00% EUR –401710,75 0,00 –401710,75 Rural Development EAFRD Measures with flat-rate support 2020 RESONABLENESS OF COSTS - M6 FLAT RATE 5,00% EUR –592848,60 –318460,48 –274388,12 Rural Development EAFRD Measures with flat-rate support 2021 RESONABLENESS OF COSTS - M6 FLAT RATE 5,00% EUR –552174,80 0,00 –552174,80 Rural Development EAFRD Measures with flat-rate support 2022 RESONABLENESS OF COSTS - M6 FLAT RATE 5,00% EUR –652633,60 0,00 –652633,60 Rural Development EAFRD investment - public beneficiaries 2018 RESONABLENESS OF COSTS - M7 FLAT RATE 5,00% EUR –1475,18 0,00 –1475,18 Rural Development EAFRD investment - public beneficiaries 2019 RESONABLENESS OF COSTS - M7 FLAT RATE 5,00% EUR –63317,05 –36,91 –63280,14 Rural Development EAFRD investment - public beneficiaries 2020 RESONABLENESS OF COSTS - M7 FLAT RATE 5,00% EUR –295081,51 –158742,40 –136339,11 Rural Development EAFRD investment - public beneficiaries 2021 RESONABLENESS OF COSTS - M7 FLAT RATE 5,00% EUR –291009,63 0,00 –291009,63 Rural Development EAFRD investment - public beneficiaries 2022 RESONABLENESS OF COSTS - M7 FLAT RATE 5,00% EUR –189686,45 0,00 –189686,45 Rural Development EAFRD investment - public beneficiaries 2023 RESONABLENESS OF COSTS - M 7 FOR 2023 FLAT RATE 5,00% EUR –20134,95 0,00 –20134,95 Total GB: EUR –21779381,17 –2219891,17 –19559490,00 Currency Gross Amount Deductions Net Decided EUR –21779381,17 –2219891,17 –19559490,00 Financial Corrections Total Net Decided EAFRD Financial corrections - excluding cross-compliance –19553244,46 TOTAL: –19553244,46 Reimbursements Total Net Decided TOTAL: 0,00
Versions
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- Commission Implementing Decision (EU) 2025/209 of 5 February 2025 reimbursing certain expenditure incurred by the United Kingdom under the European Agricultural Fund for Rural Development (EAFRD) and previously excluded from Union financing (notified under document C(2025) 680) (Only the English text is authentic) Decision · Grade B
By Commission Implementing Decision (EU) 2024/2866, the amount of EUR 3696542,04 under the European Agricultural Fund for Rural Development (EAFRD) has been excluded from Union financing as financial correction resulting from the audit CEB/2023/049/GB.