What Commission Implementing Decision (EU) 2019/874 of 22 May 2019 on the clearance of the accounts of the paying agencies of Member States concerning expenditure financed by the European Agricultural Guarantee Fund (EAGF) for financial year 2018 (notified under document C(2019) 3820) requires
Commission Implementing Decision (EU) 2019/874, adopted on 22 May 2019 and published in the Official Journal of the European Union (L 140/115), clears the accounts of the paying agencies of EU Member States concerning expenditure financed by the European Agricultural Guarantee Fund (EAGF) for financial year 2018. The Decision is addressed to all Member States and is grounded in Article 51 of Regulation (EU) No 1306/2013, which requires the Commission to clear the accounts of paying agencies prior to 31 May of the year following the budget year in question, on the basis of annual accounts submitted by Member States accompanied by audit opinions on completeness, accuracy, and veracity. The financial year 2018 covers expenditure incurred between 16 October 2017 and 15 October 2018, as provided for in Article 11(1) of Commission Implementing Regulation (EU) No 908/2014. The Decision establishes the amounts recoverable from, or payable to, each Member State, including reductions for overrun of payment deadlines during August, September and October 2018, reductions or suspensions applied under Article 41 of Regulation (EU) No 1306/2013, and financial consequences of non-recovery of irregularities under Article 54(2) of that Regulation. Where recovery has not taken place within four years from the date of the recovery request, or within eight years where recovery is taken before national courts, 50% of the financial consequences of non-recovery of irregularities shall be borne by the Member State concerned. This Decision is explicitly without prejudice to future conformity clearance decisions the Commission may take pursuant to Article 52 of Regulation (EU) No 1306/2013.
Pillar: Legal & IP Sovereignty · Authority: European Commission · Version: 1.0.0 · Last updated:
Primary source: https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32019D0874
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Primary Citations — 10 traced to source
- Article 51 of Regulation (EU) No 1306/2013 (Recital 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 prior to 31 May of the year following the budget year in question.'
- Article 39 of Regulation (EU) No 1306/2013 (Recital 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 financial year 2018, account should be taken of expenditure incurred by the Member States between 16 October 2017 and 15 October 2018, as provided for in Article 11(1) of Commission Implementing Regulation (EU) No 908/2014.'
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