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31.1.2012 Official
Journal
of
the
European
Union L
27/21
COMMISSION IMPLEMENTING DECISION
of 27 January 2012
on the clearance of the accounts of certain paying agencies in Germany and the Netherlands
concerning expenditure financed by the European Agricultural Guarantee Fund (EAGF) for the
2010 financial year
(notified under document C(2012) 369)
(Only the German and Dutch texts are authentic)
(2012/52/EU)
THE EUROPEAN COMMISSION,
add it to the monthly payment relating to the expen
diture effected in the second month following that in
which the accounts clearance decision is taken.
Having regard to the Treaty on the Functioning of the European
Union,
(4) Pursuant
to
Article
32(5)
of
Regulation
(EC)
No
1290/2005, 50 % of the financial consequences of
Having regard to Council Regulation (EC) No 1290/2005 of
non-recovery of irregularities shall be borne by the
21 June 2005 on the financing of the common agricultural
Member State concerned and 50 % by the EU budget if
policy ( 1 ), and in particular Articles 30 and 32(8) thereof,
the recovery of those irregularities has not taken place
within four years of the primary administrative or judicial
finding, or within eight years if the recovery is taken to
After consulting the Committee on the Agricultural Funds,
the national courts. Article 32(3) of the said Regulation
obliges Member States to submit to the Commission,
together with the annual accounts, a summary report
Whereas:
on the recovery procedures undertaken in response to
irregularities. Detailed rules on the application of the
Member States’ reporting obligation of the amounts to
be recovered are laid down in Regulation (EC) No
(1) Commission
Implementing
Decision
2011/272/EU
( 2 )
cleared, for the 2010 financial year, the accounts of all
885/2006. Annex III to the said Regulation provides
the paying agencies except for the German paying agency
the model table that had to be provided in 2011 by
‘Rheinland-Pfalz’, the Greek paying agency ‘OPEKEPE’, the
the Member States. On the basis of the tables
Italian paying agency ‘ARBEA’, and the Dutch paying
completed by the Member States, the Commission
agency ‘Dienst Regelingen’.
should decide on the financial consequences of non-

recovery of irregularities older than four or eight years
respectively. This decision is without prejudice to future
conformity decisions pursuant to Article 32(8) of Regu
(2) Following
the
transmission
of
new
information
and
after
lation (EC) No 1290/2005.
additional checks, the Commission can now take a
decision on the integrality, accuracy and veracity of the
accounts submitted by the German paying agency
‘Rheinland-Pfalz’ and the Dutch paying agency ‘Dienst
(5) Pursuant
to
Article
32(6)
of
Regulation
(EC)
No
Regelingen’.
1290/2005, Member States may decide not to pursue
recovery. Such a decision may only be taken if the
costs already and likely to be incurred total more than
(3) The
first
subparagraph
of
Article
10(2)
of
Commission
the amount to be recovered or if the recovery proves
Regulation (EC) No 885/2006 of 21 June 2006 laying
impossible owing to the insolvency, recorded and
down detailed rules for the application of Council Regu
recognised under national law, of the debtor or the
lation (EC) No 1290/2005 as regards the accreditation of
persons legally responsible for the irregularity. If that
paying agencies and other bodies and the clearance of the
decision has been taken within four years of the
accounts of the EAGF and of the EAFRD ( 3 ) lays down
primary administrative or judicial finding or within
that the amounts that are recoverable from, or payable
eight years if the recovery is taken to the national
to, each Member State, in accordance with the accounts
courts, 100 % of the financial consequences of the
clearance decision referred to in the first subparagraph of
non-recovery should be borne by the EU budget. In
Article 10(1) of the said Regulation, shall be determined
the summary report referred to in Article 32(3) of Regu
by deducting the monthly payments in respect of the
lation (EC) No 1290/2005 the amounts for which the
financial year in question, i.e. 2010, from expenditure
Member State decided not to pursue recovery and the
recognised for that year in accordance with paragraph
grounds for the decision are shown. These amounts are
1. The Commission shall deduct that amount from or
not charged to the Member States concerned and are
consequently to be borne by the EU budget. This
decision is without prejudice to future conformity
( 1 ) OJ L 209, 11.8.2005, p. 1.
( 2 ) OJ L 119, 7.5.2011, p. 70.
decisions pursuant to Article 32(8) of the said Regu
( 3 ) OJ L 171, 23.6.2006, p. 90.
lation.

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L 27/22
EN
Official Journal of the European Union
31.1.2012
(6) In
clearing
the
accounts
of
the
paying
agencies The amounts which are recoverable from, or payable to, each
concerned, the Commission must take account of the
Member State concerned pursuant to this Decision, including
amounts already withheld from the Member States
those resulting from the application of Article 32(5) of Regu
concerned on the basis of Implementing Decision
lation (EC) No 1290/2005, are set out in Annex.
2011/272/EU.
(7) In
accordance
with
Article
30(2)
of
Regulation
(EC)
No
Article 2
1290/2005, this Decision does not prejudice decisions
taken subsequently by the Commission excluding from
This Decision is addressed to the Federal Republic of Germany
EU financing expenditure not effected in accordance with
and the Kingdom of the Netherlands.
EU rules,
HAS ADOPTED THIS DECISION:
Done at Brussels, 27 January 2012.
Article 1
The accounts of the German paying agency ‘Rheinland-Pfalz’
and the Dutch paying agency ‘Dienst Regelingen’ concerning
For the Commission
expenditure financed by the European Agricultural Guarantee
Fund (EAGF), in respect of the 2010 financial year, are
Dacian CIOLO
hereby cleared.
Member of the Commission

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31.1.2012 Off
ANNEX
CLEARANCE OF THE PAYING AGENCIES' ACCOUNTS
FINANCIAL YEAR 2010
Amount to be recovered from or paid to the Member State
EN

2010 — Expenditure/assigned revenue for the
paying agencies for which the accounts are
Amount recovered
cleared disjoined
Reductions and
Reductions
Amount to be
Amount to be
according to
Total including
Payments made to the recovered from from (–) or paid to recovered from
MS
Total a + b
suspensions for the
(+) the Member
whole financial
Article 32 of
reductions and
Member State for the (–) or paid to (+) State under Imple (–) or paid to
= total of the
year (
Regulation (EC)
suspensions
financial year
the Member
(+) the Member
1 )
= expenditure/assigned
No 1290/2005
State (
menting Decision
2 )
expenditure/assigned
2011/272/EU
State (2 )
revenue declared in the
annual declaration
revenue in the
monthly declarations
icial
a
b
c = a + b
d
e
f = c + d + e
g h
=
f
–
g
i j
=
h
–
i
Jour
DE EUR 5
573
405
084,75 0,00 5
573
405
084,75 –
7
108
483,29 –
779
304,45 5
565
517
297,01 5
565
435
172,87 82
124,14 84
373,43 –
2
249,29
nal
of
NL EUR 895
187
155,61 0,00 895
187
155,61 –
0,03 –
5
835,72 895
181
319,86 894
473
110,44 708
209,42 0,00 708
209,42
the
European
Sugar Fund
Expenditure (3 ) Assigned
revenue
(3 )
Article 32 (= e)
Union
Expenditure (4 ) Assigned
revenue
(4 )
Total (= h)
MS
05 07 01 06 6701
05 02 16 02 6803 6702
k
l
m
n
o
p = k + l + m + n + o
DE EUR 0,00 0,00 0,00 0,00 –
2
249,29 –
2
249,29
NL EUR 714
045,14 0,00 0,00 0,00 –
5
835,72 708
209,42
(1 ) The reductions and suspensions are those taken into account in the payment system, to which are added in particular the corrections for the non-respect of payment deadlines
established in August, September and October 2010.
(2 ) For the calculation of the amount to be recovered from or paid to the Member State the amount taken into account is the total of the annual declaration for the expenditure cleared
(column a), or the total of the monthly declarations for the expenditure disjoined (column b).
Applicable exchange rate: Article 7(2) of Regulation (EC) No 883/2006.
(3 ) If the assigned revenue part would be in advantage of Member State, it has to be declared under 05 07 01 06.
(
L
4 ) If the assigned revenue part of the Sugar Fund would be in the advantage of the Member State, it has to be declared under 05 02 16 02.
NB: Nomenclature 2012: 05 07 01 06, 05 02 16 02, 6701, 6702, 6803.
27/23

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