HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"L 118/4
EN
Official Journal of the European Union
3.5.2012
COMMISSION IMPLEMENTING REGULATION (EU) No 375/2012
of 2 May 2012
amending Regulation (EC) No 885/2006 laying down detailed rules for the application of Council
Regulation (EC) No 1290/2005 as regards the accreditation of paying agencies and other bodies and
the clearance of the accounts of the EAGF and EAFRD
THE EUROPEAN COMMISSION,
the Member State concerned is in a position to take the
financial effects of such decisions into account when
submitting its declaration of expenditure referred to in
Having regard to the Treaty on the Functioning of the European
Article 27 of that Regulation.
Union,
(4) Having
regard
to
the
possibility
that
a
Member
State
may
Having regard to Council Regulation (EC) No 1290/2005 of
experience severe financial difficulties caused by a serious
21 June 2005 on the financing of the common agricultural
deterioration in the international economic environment,
policy ( 1 ), and in particular Article 42 thereof,
the Commission should have the possibility to defer
deductions from Union financing of expenditure which
have been incurred in a way that has infringed Union
Whereas:
rules, if the Member State concerned so requests. Deferral
of deductions for a period not exceeding 18 months
should also be granted to those Member States which
(1) Pursuant
to
Article
6(1)(e)
of
Regulation
(EC)
No
so request while being subject to financial assistance in
1290/2005 Member States’ accredited paying agencies
accordance with Council Regulation (EC) No 332/2002
are to ensure that documents in respect to payments
of 18 February 2002 establishing a facility providing
made by them are accessible and kept in a manner
medium-term financial assistance for Member States’
which ensures their completeness, validity and legibility
balances of payments ( 3 ), Council Regulation (EU) No
over time. In order to reflect the evolution in information
407/2010 of 11 May 2010 establishing a European
and communication technology which makes it possible
financial stabilisation mechanism
( 4 ), the European
to store aid claim supporting documents in electronic
Financial Stability Facility Framework Agreement signed
form, in a secure and cost-effective way, Member States
on 7 June 2010 and the Treaty establishing the European
should be allowed to store aid claim support documents
Stability Mechanism signed on 11 July 2011. The
electronically rather than in paper form. Member State
Member State benefiting from a deferral decision shall
should be able to use that option where national law
ensure that the deficiencies which have been the
permits the use of electronic documents as evidence of
reasons for the deductions and which still persist at the
the underlying transactions in national court proceedings.
time of the decision are being remedied on the basis of
Electronic documents should be protected in line with
an action plan, established in consultation with the
international information security standards in the same
Commission, with clear progress indicators. If a
way as other information held by the paying agency in
Member State benefiting from such a deferral fails to
accordance with Commission Regulation (EC) No
remedy the deficiencies in accordance with the action
885/2006 ( 2 ), in order to ensure that they are available
plan and, thus, exposes the Union budget to additional
to Commission scrutiny as required, in a form which
financial risks, the Commission should revoke its
exactly reflects the original paper documents.
decision deferring the date for the execution of the
deductions while respecting the principle of propor
tionality.
(2) According
to
Article
31(1)
of
Regulation
(EC)
No
1290/2005 if expenditure has been incurred in a way
that has infringed Union rules, the Commission is to
(5) Regulation
(EC)
No
885/2006
should
therefore
be
decide what amounts are to be excluded from Union
amended accordingly.
financing. In the interest of the effectiveness and effi
ciency of the conformity clearance procedure, it should
be possible for the Commission not to pursue cases
where the findings of its inquiry lead to conclude that
(6) The
Committee
on
the
Agricultural
Funds
has
not
given
the presumed maximum amounts concerned would not
an opinion within the time limit set by its President,
exceed EUR 50 000 and 10 % of the relevant expen
diture.
HAS ADOPTED THIS REGULATION:
(3) In
order
to
ensure
that
the
procedure
for
executing
decisions taken pursuant to Articles 30 and 31 of Regu
Article 1
lation (EC) No 1290/2005, in the area of EAFRD, is
effective and transparent, it is necessary to ensure that
Regulation (EC) No 885/2006 is amended as follows:
( 1 ) OJ L 209, 11.8.2005, p. 1.
( 3 ) OJ L 53, 23.2.2002, p. 1.
( 2 ) OJ L 171, 23.6.2006, p. 90.
( 4 ) OJ L 118, 12.5.2010, p. 1.

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EN
3.5.2012 Official
Journal
of
the
European
Union L
118/5
(1) in Article 9, the following paragraph 5 is added:
(a) setting a different date for the deductions or auth
orising their reimbursement in one or more
‘5. The
supporting
documents
referred
to
in
paragraphs
instalments where this is warranted by the
1 to 4 shall be kept at the disposal of the Commission
materiality of the deductions included in an imple
either in paper form, in electronic form and/or in both
menting act adopted on the basis of Article 31 of
forms.
Regulation (EC) No 1290/2005; or
Documents may only be kept exclusively in electronic form
if the national law of the Member State concerned permits
(b) deferring, until the end of a period of maximum 18
the use of electronic documents as evidence of the
months from the date of its adoption, the execution
underlying transactions in national court proceedings.
of all deductions to be executed during this period
and at the same time authorising their execution
If the documents are kept in electronic form only, the
after the end of the deferral in a maximum of
system for doing so shall comply with point 3(B) of
three equal annual instalments, for those Member
Annex I.’;
States which are subject to financial assistance
under Council Regulation (EC) No 332/2002 (*),
(2) in Article 10(2), the second sentence of the second
Council Regulation (EU) No 407/2010 (**), the
subparagraph is replaced by the following:
European Financial Stability Facility Framework
Agreement signed on 7 June 2010 or the Treaty
‘The Commission shall deduct that amount from or add it
establishing the European Stability Mechanism.
to the first payment for which the declaration of expen
diture is submitted by the Member State after the decision
The time period of deferral referred to in point (b) of
pursuant to Article 30 of Regulation (EC) No 1290/2005
the third subparagraph cannot be prolonged and no
has been adopted.’;
further decision authorising a deferral can be adopted
in relation to the same Member State. The Member State
(3) Article 11 is amended as follows:
benefiting from a deferral decision shall ensure that the
deficiencies which have been the reasons for the
(a) in paragraph 3, the following fourth subparagraph is
deductions and which still persist at the time of the
added:
adoption of the deferral decision are being remedied
on the basis of an action plan, established in consul
‘The Commission may, at any stage, terminate the
tation with the Commission, with clear progress indi
procedure, without financial consequences for the
cators. If the Member State fails to take the necessary
Member State concerned, if it expects that the possible
actions to remedy those deficiencies as foreseen in the
financial effects of non-compliance identified as a result
action plan, if the progress of the remedial actions is not
of an inquiry referred to in paragraph 1 would not
sufficient according to the progress indicators or if the
exceed EUR 50 000 and 10 % of the relevant expen
outcome of the action is not satisfactory the
diture or the amounts to be recovered.’;
Commission shall revoke its decision deferring the
date for the execution of the deductions while
(b) in paragraph 4, the second and the third subparagraphs
respecting the principle of proportionality.
are replaced by the following:
‘As regards the EAFRD, the deductions from Union
___________
financing shall be made by the Commission from the
(*) OJ L 53, 23.2.2002, p. 1.
payment for which the declaration of expenditure is
(**) OJ L 118, 12.5.2010, p. 1.’.
submitted by the Member State after the decision
pursuant to Article 31 of Regulation (EC) No
1290/2005 has been adopted.
Article 2
However, at the Member State’s request and after
This Regulation shall enter into force on the seventh day
consultation of the Committee on the Agricultural
following that of its publication in the Official Journal of the
Funds, the Commission may adopt a decision:
European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 2 May 2012.
For the Commission
The President
José Manuel BARROSO

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Document Outline

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