HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"L 118/30
EN
Official Journal of the European Union
30.4.2013
COMMISSION IMPLEMENTING DECISION
of 26 April 2013
on the clearance of the accounts of the paying agencies of Member States concerning expenditure
financed by the European Agricultural Guarantee Fund (EAGF) for the 2012 financial year
(notified under document C(2013) 2454)
(2013/210/EU)
THE EUROPEAN COMMISSION,
(4) The
Commission
has
checked
the
information
submitted
by the Member States and it has communicated to the
Having regard to the Treaty on the Functioning of the European
Member States before 31 March 2013 the results of its
Union,
verifications, along with the necessary amendments.
Having regard to Council Regulation (EC) No 1290/2005 of
(5) The
annual
accounts
and
the
accompanying
documents
21 June 2005 on the financing of the common agricultural
permit the Commission to take, for certain paying
policy ( 1 ), and in particular Articles 30 and 32 thereof,
agencies, a decision on the completeness, accuracy and
veracity of the annual accounts submitted. Annex I lists
After consulting the Committee on the Agricultural Funds,
the amounts cleared by Member State and the amounts
to be recovered from or paid to the Member States.
Whereas:
(6) The
information
submitted
by
certain
other
paying
(1) Under
Article
30
of
Regulation
(EC)
No
1290/2005,
the
agencies requires additional inquiries and their accounts
Commission, on the basis of the annual accounts
cannot be cleared in this Decision. Annex II lists the
submitted by the Member States, accompanied by the
paying agencies concerned.
information required for the clearance of accounts and
a certificate regarding the integrality, accuracy and
(7) Under
Article
9(4)
of
Regulation
(EC)
No
883/2006,
any
veracity of the accounts and the reports established by
overrun of deadlines during August, September and
the certification bodies, clears the accounts of the paying
October is to be taken into account in the clearance of
agencies referred to in Article 6 of the said Regulation.
accounts decision. Some of the expenditure declared by
certain Member States during these months in the year
(2) Pursuant
to
the
second
subparagraph
of
Article
5(1)
of
2012 was effected after the applicable deadlines. This
Commission Regulation (EC) No 883/2006 of 21 June
Decision should therefore fix the relevant reductions.
2006 laying down detailed rules for the application of
Council Regulation (EC) No 1290/2005 as regards the
keeping of accounts by the paying agencies, declarations
(8) The
Commission,
in
accordance
with
Article
17
of
Regu
of expenditure and revenue and the conditions for
lation (EC) No 1290/2005 and Article 9 of Regulation
reimbursing expenditure under the EAGF and the
(EC) No 883/2006, has already reduced or suspended a
EAFRD (
number of monthly payments on entry into the accounts

2 ), account is taken for the 2012 financial year
of expenditure incurred by the Member States between
of expenditure for the 2012 financial year. In order to
16 October 2011 and 15 October 2012.
avoid any premature, or temporary, reimbursement of
the amounts in question, they should not be recognised
in this Decision and they should be further examined
(3)
The first subparagraph of Article 10(2) of Commission
under the conformity clearance procedure pursuant to
Regulation (EC) No 885/2006 of 21 June 2006 laying
Article 31 of Regulation (EC) No 1290/2005.
down detailed rules for the application of Council Regu
lation (EC) No 1290/2005 as regards the accreditation of
paying agencies and other bodies and the clearance of the
(9) Pursuant
to
Article
32(5)
of
Regulation
(EC)
No
accounts of the EAGF and of the EAFRD ( 3 ) lays down
1290/2005, 50 % of the financial consequences of
that the amounts that are recoverable from, or payable
non-recovery of irregularities shall be borne by the
to, each Member State, in accordance with the accounts
Member State concerned if the recovery of those irregu
clearance decision referred to in the first subparagraph of
larities has not taken place within 4 years of the primary
Article 10(1) of the said Regulation, shall be determined
administrative or judicial finding, or within 8 years if the
by deducting the monthly payments in respect of the
recovery is taken to the national courts. Article 32(3) of
financial year in question, i.e. 2012, from expenditure
the said Regulation obliges Member States to submit to
recognised for that year in accordance with paragraph
the Commission, together with the annual accounts, a
1. The Commission shall deduct that amount from or
summary report on the recovery procedures undertaken
add it to the monthly payment relating to the expen
in response to irregularities. Detailed rules on the appli
diture effected in the second month following that in
cation of the Member States’ reporting obligation of the
which the accounts clearance decision is taken.
amounts to be recovered are laid down in Regulation
(EC) No 885/2006. Annex III to the said Regulation
provides the table that had to be provided in 2013 by
( 1 ) OJ L 209, 11.8.2005, p. 1.
( 2 ) OJ L 171, 23.6.2006, p. 1.
the Member States. On the basis of the tables completed
( 3 ) OJ L 171, 23.6.2006, p. 90.
by the Member States, the Commission should decide

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EN
30.4.2013 Official
Journal
of
the
European
Union L
118/31
on the financial consequences of non-recovery of irregu
HAS ADOPTED THIS DECISION:
larities older than 4 or 8 years respectively. This decision
is without prejudice to future conformity decisions
Article 1
pursuant to Article 32(8) of Regulation (EC) No
1290/2005.
With the exception of the paying agencies referred to in
Article 2, the accounts of the paying agencies of the Member
(10) Pursuant to Article 32(6) of Regulation (EC) No
States concerning expenditure financed by the European Agri
1290/2005, Member States may decide not to pursue
cultural Guarantee Fund (EAGF) in respect of the 2012 financial
recovery. Such a decision may only be taken if the
year, are hereby cleared.
costs already, and likely to be, incurred total more than
the amount to be recovered or if the recovery proves
The amounts which are recoverable from, or payable to, each
impossible owing to the insolvency, recorded and
Member State pursuant to this Decision, including those
recognised under national law, of the debtor or the
resulting from the application of Article 32(5) of Regulation
persons legally responsible for the irregularity. If that
(EC) No 1290/2005, are set out in Annex I.
decision has been taken within 4 years of the primary
administrative or judicial finding or within 8 years if the
Article 2
recovery is taken to the national courts, 100 % of the
For the 2012 financial year, the accounts of the Member States’
financial consequences of the non-recovery should be
paying agencies in respect of expenditure financed by the EAGF,
borne by the EU budget. In the summary report
set out in Annex II, are disjoined from this Decision and shall
referred to in Article 32(3) of Regulation (EC) No
be the subject of a future clearance of accounts decision.
1290/2005, the amounts for which the Member State
decided not to pursue recovery and the grounds for
the decision are shown. These amounts are not charged
Article 3
to the Member States concerned and are consequently
This Decision is addressed to the Member States.
borne by the EU budget. This decision is without
prejudice to future conformity decisions pursuant to
Article 32(8) of the said Regulation.
Done at Brussels, 26 April 2013.
(11) In
accordance
with
Article
30(2)
of
Regulation
(EC)
No
1290/2005, this Decision does not prejudice decisions
For the Commission
taken subsequently by the Commission excluding from
European Union financing expenditure not effected in
Dacian CIOLO
accordance with European Union rules,
Member of the Commission

---

L 118/32
ANNEX I
CLEARANCE OF THE PAYING AGENCIES' ACCOUNTS
FINANCIAL YEAR 2012
Amount to be recovered from or paid to the Member State
EN

2012 — Expenditure/Assigned Revenue for the
Paying Agencies for which the accounts are
cleared disjoined
Reductions and
Reductions according
Total including
Payments made to the
Amount to be
MS
Total a + b
suspensions for the
to Article 32 of
reductions and
Member State for the recovered from (–) or
= total of the
whole financial year (
Regulation (EC) No
paid to (+) the Member
1 )
= expenditure/assigned
1290/2005
suspensions
financial year
State (2 )
revenue declared in the expenditure/assigned
annual declaration
revenue in the monthly
declarations
a
b
c = a + b
d
e
f = c + d + e
g h
=
f
–
g
Off
icial
BE EUR 626
505
990,43 17
563
033,17
644 069 023,60 –
835
758,00 –
9
465,76
643 223 799,84 643
268
110,28 –
44
310,44
Jour
BG EUR 409
313
564,46 0,00
409 313 564,46 0,00 0,00
409 313 564,46 409
382
531,46 –
68
967,00
nal
CZ EUR 756
245
858,01 0,00
756 245 858,01 12
287
000,00 0,00
768 532 858,01 768
528
458,42 4
399,59
of
the
DK DKK 0,00 0,00 0,00 0,00 –
66
422,98 –
66
422,98 0,00 –
66
422,98
European
DK EUR 920
591
828,88 0,00
920 591 828,88 0,00 0,00
920 591 828,88 920
419
781,93 172
046,95
DE EUR 5
208
255
884,14 226
507
719,74 5 434 763 603,88 –
10
670,90 –
116
714,81 5 434 636 218,17 5
434
442
720,94 193
497,23
Union
EE EUR 84
668
605,91 0,00 84
668
605,91 6
584
000,00 0,00 91
252
605,91 91
240
137,57 12
468,34
IE EUR 1
285
148
754,42 0,00 1 285 148 754,42 –
41
641,57 –
56
295,34 1 285 050 817,51 1
283
663
941,98 1
386
875,53
EL EUR 2
291
882
303,19 0,00 2 291 882 303,19 –
261
095,95 –
1
786
932,58 2 289 834 274,66 2
291
621
207,24 –
1
786
932,58
ES EUR 5
785
117
916,91 0,00 5 785 117 916,91 –
289
492,07 –
1
953
186,99 5 782 875 237,85 5
785
098
764,38 –
2
223
526,53
FR EUR 8
574
978
838,60 0,00 8 574 978 838,60 –
618
018,77 –
2
836
879,32 8 571 523 940,51 8
573
913
709,81 –
2
389
769,30
IT EUR 4
584
038
546,05 0,00 4 584 038 546,05 –
5
943
018,39 –
5
281
611,90 4 572 813 915,76 4
574
209
766,71 –
1
395
850,95
CY EUR 37
135
164,63 0,00 37
135
164,63 115
000,00 0,00 37
250
164,63 37
185
681,72 64
482,91
LV EUR 126
627
252,89 0,00
126 627 252,89 202
904,04 0,00
126 830 156,93 126
811
515,51 18
641,42
30.4.2013
LT LTL 0,00 0,00 0,00 0,00 –
184,79 –
184,79 0,00 –
184,79

---

30.4.2013 Off
a
b
c = a + b
d
e
f = c + d + e
g h
=
f
–
g
LT EUR 323
440
802,21 0,00
323 440 802,21 3
181
000,00 0,00
326 621 802,21 326
572
046,77 49
755,44
LU EUR 33
823
988,14 0,00 33
823
988,14 –
2
597,78 –
998,55 33
820
391,81 33
608
834,43 211
557,38
HU HUF 0,00 0,00 0,00 0,00 –
250
657
247,00
– 250 657 247,00 0,00
– 250 657 247,00
EN
HU EUR 1
156
158
797,34 0,00 1 156 158 797,34 0,00 0,00 1 156 158 797,34 1
156
147
681,97 11
115,37

MT EUR 5
237
634,56 0,00 5
237
634,56 0,00 0,00 5
237
634,56 5
225
133,76 12
500,80
NL EUR 865
043
698,77 0,00
865 043 698,77 –
124
990,78 –
3
055,23
864 915 652,76 866
711
150,74 –
1
795
497,98
AT EUR 731
289
360,97 0,00
731 289 360,97 0,00 0,00
731 289 360,97 731
300
872,35 –
11
511,38
PL PLN 0,00 0,00 0,00 0,00 –
519
914,58 –
519
914,58 0,00 –
519
914,58
PL EUR 2
819
440
069,24 0,00 2 819 440 069,24 12
429
920,20 0,00 2 831 869 989,44 2
832
111
656,96 –
241
667,52
icial
PT EUR 753
645
124,44 0,00
753 645 124,44 –
2
860
720,53 –
424
567,26
750 359 836,65 750
267
141,91 92
694,74
Jour
nal
RO EUR 989
121
603,72 0,00
989 121 603,72 –
65
967,69 0,00
989 055 636,03 991
300
594,37 –
2
244
958,34
of
the
SI EUR 124
384
026,71 0,00
124 384 026,71 393
000,00 –
954,10
124 776 072,61 124
777
026,71 –
954,10
European
SK EUR 328
103
748,64 0,00
328 103 748,64 3
634
000,00 0,00
331 737 748,64 331
777
829,53 –
40
080,89
FI EUR 550
258
170,47 0,00
550 258 170,47 –
73
951,98 –
23
890,45
550 160 328,04 550
231
344,07 –
71
016,03
Union
SE SEK 0,00 0,00 0,00 0,00 –
631
641,70 –
631
641,70 0,00 –
631
641,70
SE EUR 639
766
558,88 0,00
639 766 558,88 –
24
704,47 0,00
639 741 854,41 639
799
725,33 –
57
870,92
UK GBP 0,00 0,00 0,00 0,00 –
51
932,23 –
51
932,23 0,00 –
51
932,23
UK EUR 3
313
755
544,68 0,00 3 313 755 544,68 –
578
462,05 0,00 3 313 177 082,63 3
308
426
422,77 4
750
659,86
Expenditure (3 ) Assigned
revenue
(3 ) Article
32
(=
e)
MS
Total (= h)
05 07 01 06 6701 6702
i
j
k
l = i + j + k
BE EUR –
34
844,68 0,00 –
9
465,76 –
44
310,44
L
118/33
BG EUR –
68
967,00 0,00 0,00 –
68
967,00

---

L 118/34
i
j
k
l = i + j + k
CZ EUR 4
399,59 0,00 0,00 4
399,59
DK DKK 0,00 0,00 –
66
422,98 –
66
422,98
DK EUR 172
046,95 0,00 0,00 172
046,95
EN

DE EUR 310
212,04 0,00 –
116
714,81 193
497,23
EE EUR 12
468,34 0,00 0,00 12
468,34
IE EUR 1
443
170,87 0,00 –
56
295,34 1
386
875,53
EL EUR 0,00 0,00 –
1
786
932,58 –
1
786
932,58
ES EUR –
270
339,54 0,00 –
1
953
186,99 –
2
223
526,53
Off
icial
FR EUR 447
110,02 0,00 –
2
836
879,32 –
2
389
769,30
Jour
IT EUR 3
885
760,95 0,00 –
5
281
611,90 –
1
395
850,95
nal
CY EUR 64
482,91 0,00 0,00 64
482,91
of
the
LV EUR 18
641,42 0,00 0,00 18
641,42
European
LT LTL 0,00 0,00 –
184,79 –
184,79
Union
LT EUR 199
389,51 –
149
634,07 0,00 49
755,44
LU EUR 212
555,93 0,00 –
998,55 211
557,38
HU HUF 0,00 0,00
– 250 657 247,00
– 250 657 247,00
HU EUR 11
115,37 0,00 0,00 11
115,37
MT EUR 12
500,80 0,00 0,00 12
500,80
NL EUR –
1
792
442,75 0,00 –
3
055,23 –
1
795
497,98
AT EUR –
11
511,38 0,00 0,00 –
11
511,38
PL PLN 0,00 0,00 –
519
914,58 –
519
914,58
30.4.2013
PL EUR –
241
667,52 0,00 0,00 –
241
667,52
PT EUR 517
262,00 0,00 –
424
567,26 92
694,74

---

30.4.2013 Off
i
j
k
l = i + j + k
RO EUR –
2
244
958,34 0,00 0,00 –
2
244
958,34
SI EUR 0,00 0,00 –
954,10 –
954,10
SK EUR –
38
443,34 –
1
637,55 0,00 –
40
080,89
EN
FI EUR –
5
519,31 –
41
606,27 –
23
890,45 –
71
016,03

SE SEK 0,00 0,00 –
631
641,70 –
631
641,70
SE EUR –
57
870,92 0,00 0,00 –
57
870,92
UK GBP 0,00 0,00 –
51
932,23 –
51
932,23
UK EUR 4
750
659,86 0,00 0,00 4
750
659,86
(1 ) The reductions and suspensions are those taken into account in the payment system, to which are added in particular the corrections
icial
for the non respect of payment deadlines established in August, September and October 2012 and corrections for surplus stock.
(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
Jour
annual declaration for the expenditure cleared (col.a) or, the total of the monthly declarations for the expenditure disjoined (col.b).
Applicable exchange rate: Article 7(2) of Regulation (EC) No 883/2006.
nal
(3 ) If the Assigned revenue part would be in advantage of Member State, it has to be declared under 05 07 01 06.
NB: Nomenclature 2013: 05 07 01 06, 6701, 6702
of
the
European
Union
L
118/35

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L 118/36
EN
Official Journal of the European Union
30.4.2013
ANNEX II
CLEARANCE OF THE PAYING AGENCIES' ACCOUNTS
FINANCIAL YEAR 2012 - 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 Hamburg-Jonas
Germany Helaba
Belgium BIRB

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Document Outline

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