HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"L 25/8
EN
Official Journal of the European Union
28.1.2011
REGULATIONS
COMMISSION REGULATION (EU) No 65/2011
of 27 January 2011
laying down detailed rules for the implementation of Council Regulation (EC) No 1698/2005, as
regards the implementation of control procedures as well as cross-compliance in respect of rural
development support measures
THE EUROPEAN COMMISSION,
set out in the repealed Regulation (EC) No 796/2004.
Account should be taken of the modifications made to
those administration and control rules by Regulation (EC)
No 1122/2009, while the principles established by Regu
Having regard to the Treaty on the Functioning of the European
lation (EC) No 1975/2006 should be respected. In
Union,
addition, to ensure coherence, clarity and simplification,
certain provisions of Regulation (EC) No 1975/2006
should be amended in order to limit the references to
Regulation (EC) 1122/2009 to the minimum necessary.
Having regard to Council Regulation (EC) No 1698/2005 of
It is therefore appropriate to repeal and replace Regu
20 September 2005 on support for rural development by the
lation (EC) No 1975/2006.
European Agricultural Fund for Rural Development (EAFRD) ( 1 ),
and in particular Article 51(4), Article 74(4) and Article 91
thereof,
(3) Member
States
should
establish
a
control
system
that
ensures that all necessary checks are carried out for
effective verification of compliance with the terms
under which aid is granted. All the eligibility criteria
Whereas:
established by legislation of the Union or national legis
lation or the rural development programmes should be
able to be controlled according to a set of verifiable
indicators.
(1) Commission
Regulation
(EC)
No
1122/2009 of
30 November 2009 laying down detailed rules for the
implementation of Council Regulation (EC) No 73/2009
as regards cross-compliance, modulation and the inte
(4) Experience
shows
that
the
integrated
administration
and
grated administration and control system, under the
control system (hereinafter referred to as IACS) provided
direct support schemes for farmers provided for in that
for in Chapter 4 of Title II of Council Regulation (EC)
Regulation, as well as for the implementation of Council
73/2009 of 19 January 2009 establishing common rules
Regulation (EC) No 1234/2007 as regards cross-
for direct support schemes for farmers under the
compliance under the support scheme provided for the
common agricultural policy and establishing certain
wine sector ( 2 ) repealed and replaced Commission Regu
support schemes for farmers, amending Regulations
lation (EC) No 796/2004 of 21 April 2004 laying down
(EC) No 1290/2005, (EC) No 247/2006, (EC) No
detailed rules for the implementation of cross-
378/2007 and repealing Regulation (EC) No
compliance, modulation and the integrated adminis
1782/2003 ( 5 ), has proven to be an effective and
tration and control system provided for in Council Regu
efficient means for the implementation of direct
lations (EC) No 1782/2003 and (EC) No 73/2009, as
payment schemes. Therefore, as far as the area and
well as for the implementation of cross-compliance
animal-related measures under Axis 2 in Section 2 of
provided for in Council Regulation (EC) No 479/2008 ( 3 ).
Chapter I of Title IV of Regulation (EC) No 1698/2005
are concerned, the administration and control rules, as
well as the related provisions concerning reductions and
exclusions in cases of false declarations, should follow
(2) Commission
Regulation
(EC)
No
1975/2006 of
the principles set out in the IACS, in particular in Regu
7 December 2006, laying down detailed rules for the
lation (EC) No 1122/2009.
implementation of Council Regulation (EC) No
1698/2005, as regards the implementation of control
procedures as well as cross-compliance in respect of
rural development support measures (
(5) However,
for
certain
support
measures
set
out
under

4 ), contains many
cross-references to the administration and control rules
Axis 2 and for equivalent support under Axis 4
provided for in Sections 2 and 4, respectively, of
Chapter I of Title IV of Regulation (EC) No 1698/2005,
( 1 ) OJ L 277, 21.10.2005, p. 1.
the administration and control rules need to be adapted
( 2 ) OJ L 316, 2.12.2009, p. 65.
( 3 ) OJ L 141, 30.4.2004, p. 18.
( 4 ) OJ L 368, 23.12.2006, p. 74.
( 5 ) OJ L 30, 31.1.2009, p. 16.

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to their particular characteristics. The same applies to the
Regulation (EC) No 1698/2005. The basis and the
support measures under Axes 1 and 3 provided for in
contents of those checks should be specified.
Sections 1 and 3, respectively, of the same Chapter and
equivalent support under Axis 4. Special provisions
therefore need to be established for those support
(14) To
allow
the
Commission
to
meet
its
obligations
for
the
measures.
management of the measures, Member States should
report to the Commission on the number of checks
undertaken and their results.
(6) In
order
to
ensure
that
all
national
administrations
are
able to organise efficient, integrated control of all areas
for which payment is claimed under Axis 2 and under
(15) Certain
general
control
principles
should
be
established,
the area-related aid schemes covered by Regulation (EC)
covering the right of the Commission to carry out
No 1122/2009, payment claims for area-related
checks.
measures under Axis 2 should be submitted within the
same deadline as the single application provided for in
Chapter I of Title II of Part II of that Regulation.
(16) Member
States
should
ensure
that
the
paying
agencies
referred to in Article 6 of Council Regulation (EC) No
1290/2005 of 21 June 2005 on the financing of the
common agricultural policy
( 1 ) have sufficient
(7) In order to ensure the deterrent effect of control,
information on checks carried out by other services or
payments should, as a general rule, not be made before
bodies in order to fulfil their duties under that Regu
the eligibility checks have been completed. However, it is
lation.
appropriate to allow payments up to a certain level after
the completion of administrative checks. In fixing that
level, account should be taken of the risk of over
(17) In
order
to
avoid
accounting
problems
which
could
payment.
occur if for the calendar year 2011 different control
procedures had to be applied, this Regulation should
apply from 1 January 2011.
(8) The
control
rules
provided
for
in
this
Regulation
should
take into account the special characteristics of the
measures concerned under Axis 2. For the sake of
(18) The
measures
provided
for
in
this
Regulation
are
in
clarity, particular rules should therefore be established.
accordance with the opinion of the Rural Development
Committee,
(9) Member
States
may
use
evidence
received
from
other
services, bodies or organisations to verify compliance
HAS ADOPTED THIS REGULATION:
with eligibility criteria. However, they should have
assurance that the service, body or organisation is
operating to a standard sufficient to control compliance
PART I
with the eligibility criteria.
SCOPE AND GENERAL PROVISIONS
Article 1
(10) Experience has shown that it is necessary to clarify
Scope
certain provisions, especially as regards determination
of the number of hectares and animals as well as
This Regulation lays down the detailed rules for the implemen
reductions, exclusions and recoveries.
tation of control procedures as well as cross-compliance in
respect of the co-financed rural development support
measures established pursuant to Regulation (EC) No
1698/2005.
(11) In
accordance
with
Article
50a
of
Regulation
(EC)
No
1698/2005, payments under certain of the measures
provided for in that Regulation have been made subject
Article 2
to observance of cross-compliance requirements as
provided for in Chapter 1 of Title II of Regulation (EC)
Definitions
No 73/2009. It is therefore appropriate to align the rules
governing cross-compliance with those contained in
For the purposes of this Regulation:
Regulations (EC) No 73/2009 and (EC) No 1122/2009.
(a) ‘Application for support’ means an application for support
or to enter a scheme under Regulation (EC) No 1698/2005;
(12) Experience
has
shown
that
specific
control
provisions
are
needed for certain specific support measures.
(b) ‘Payment claim’ means an application by a beneficiary for
payment by the national authorities;
(13) Ex-post checks of investment operations should be
undertaken to verify compliance with Article 72(1) of
( 1 ) OJ L 209, 11.8.2005, p. 1.

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Official Journal of the European Union
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(c) ‘Other declaration’ means any declaration or document,
3. Member
States
shall
ensure
that
a
unique
identification
other than those referred to in points (a) and (b), which
system applies with regard to all applications for support,
has to be submitted or kept by a beneficiary or a third
payment claims and other declarations submitted by the same
party in order to comply with specific requirements of
beneficiary. This identification shall be compatible with the
certain rural development measures.
system referred to in Article 15(1)(f) of Regulation (EC) No
73/2009 for recording the identity of each farmer.
Article 3
Applications for support, payment claims and other
4. Where
appropriate,
on-the-spot
checks
provided
for
in
declarations
Articles 12, 20 and 25 of this Regulation and other checks
provided for in Union rules regarding agricultural subsidies
1. The Member States shall provide for appropriate shall be carried out at the same time.
procedures for the submission of applications for support.
2. For
measures
with
multiannual
commitments,
the
bene
5. The
results
of
the
checks
under
Articles
11,
12,
24
and
25
ficiary shall submit an annual payment claim.
shall be assessed to establish whether any problems encountered
could in general entail a risk for other similar operations, bene
ficiaries or other bodies. The assessment shall also identify the
However, Member States may dispense with annual physical
causes of such situations, any further examination which may
payment claims if they introduce effective alternative procedures
be required and the necessary corrective and preventive action.
to carry out the administrative checks provided for in Article 11
or 24 as appropriate.
6. Applications
for
support,
payment
claims
and
other
declarations shall be rejected if beneficiaries or their represen
3. An
application
for
support,
payment
claim
or
other tatives prevent checks from being carried out. Any amounts
declaration may be totally or partially withdrawn at any time.
already paid for that operation shall be recovered taking into
Evidence of such withdrawal shall be recorded by the competent
account the criteria set out in Article 18(2) of this Regulation.
authority.
7. Without
prejudice
to
Article
20(4)
of
this
Regulation,
and
If the competent authority has already informed the beneficiary
provided that the purpose of control is not jeopardised, on-the-
of irregularities in the documents referred to in the first
spot checks may be announced. The announcement shall be
subparagraph or if the competent authority has given notice
strictly limited to the minimum time necessary and shall not
to the beneficiary of its intention to carry out an on-the-spot
exceed 14 days. However, for on-the-spot checks concerning
check, which subsequently reveals irregularities, withdrawals
animal-related measures, the announcement shall, except in
shall not be authorised in respect of the parts affected by the
duly justified cases, not exceed 48 hours.
irregularities.
Withdrawals referred to in the first subparagraph shall put bene
8. Without
prejudice
to
specific
provisions,
no
payments
ficiaries in the position they were before submission of the
shall be made to beneficiaries for whom it is established that
documents in question or part of them.
they artificially created the conditions required for obtaining
such payments with a view to obtaining an advantage
contrary to the objectives of the support scheme.
4. Applications
for
support,
payment
claims
and
other
declarations may be adjusted at any time after their submission
in cases of obvious errors recognised by the competent
9. The
reductions
or
exclusions
under
this
Regulation
shall
authority.
be without prejudice to additional penalties pursuant to other
provisions of Union or national law.
Article 4
General principles of control
Article 5
1. Member
States
shall
establish
a
control
system
that
Recovery of undue payments
ensures that all necessary checks are carried out for effective
verification of compliance with the terms under which support
1. If undue payment is made, the beneficiary shall repay the
is granted.
amount in question plus interest calculated in accordance with
paragraph 2.
2. Without
prejudice
to
specific
provisions
in
this
Regulation,
Member States shall ensure that all the eligibility criteria estab
2. Interest
shall
be
calculated
for
the
period
elapsing
between
lished by Union or national legislation or by the rural devel
the notification to the beneficiary of the repayment obligation
opment programmes can be checked according to a set of
and the effective repayment or deduction of the amount to be
verifiable indicators to be established by the Member States.
repaid.

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The rate of interest applicable shall be calculated in accordance
Article 7
with national law but shall not be lower than the interest rate
applicable for the recovery of amounts under national
Applicable rules
provisions.
1. Article
2,
second
subparagraph,
points
(1),
(10)
and
(20),
Article 6(1), Article 10(2), Articles 12, 14, 16, 20, second
3. The
repayment
obligation
referred
to
in
paragraph
1
shall subparagraph of Article 25(1), Articles 73, 74 and 82 of Regu
not apply if the payment was made by error of the competent
lation (EC) No 1122/2009 shall apply mutatis mutandis for the
authority or of another authority and if the error could not
purpose of this Title. However, for the measures referred to in
reasonably have been detected by the beneficiary.
Articles 36(b)(iii), (iv) and (v) of Regulation (EC) No 1698/2005,
the Member States may establish appropriate alternative systems
to uniquely identify the land subject to support.
However, where the error relates to factual elements relevant for
the calculation of the payment concerned, the first
subparagraph shall only apply if the decision to recover was
2. For the purpose of this Title, the references in Regulation
not communicated within 12 months of the payment.
(EC) No 1122/2009 to ‘farmers’ shall be construed as references
to ‘beneficiaries’.
PART II
ADMINISTRATION AND CONTROL RULES
Article 8
TITLE I
Payment claims
RURAL DEVELOPMENT SUPPORT FOR CERTAIN MEASURES
1. For
all
commitments
starting
or
contracts
entering
into
UNDER AXIS 2 AND AXIS 4
force after 1 January 2007, payment claims under area-related
measures shall be submitted in accordance with the deadlines
CHAPTER I
set out in Article 11(2) of Regulation (EC) No 1122/2009.
General provisions
However, Member States may decide to apply this provision
only as from the claim year 2008.
Article 6
Scope and definitions
2. If a Member State applies Article 3(2), second
1. This
Title
shall
apply
to:
subparagraph, of this Regulation, then the payment claim
shall be deemed to be submitted in accordance with the
(a) support granted in accordance with Article 36 of Regulation
deadlines set out in Article 11(2) of Regulation (EC) No
(EC) No 1698/2005;
1122/2009.
(b) support granted in accordance with Article 63(a) of Regu
3. Articles 22 and 23 of Regulation (EC) No 1122/2009
lation (EC) No 1698/2005 with regard to operations
shall apply mutatis mutandis to payment claims under this
coming under measures defined under Axis 2.
Title. In addition to the information referred to in
Article 12(1)(d) of that Regulation, the payment claim shall
also contain the information set out in that provision with
However, this Title shall not apply to measures referred to in
regard to non-agricultural land for which support is being
Article 36(a)(vi) and (b)(vi) and (vii) and in Article 39(5) of
claimed.
Regulation (EC) No 1698/2005 as well as to measures under
Article 36(b)(i), (ii) and (iii) of that Regulation as far as the
establishment cost is concerned.
Article 9
2. For
the
purposes
of
this
Title,
the
following
definitions
Payments
apply:
1. No
payment
for
any
measure
or
set
of
operations
falling
within the scope of this Title shall be made before the checks of
(a) ‘area-related measure’ means measures or sub-measures for
that measure or set of operations with regard to eligibility
which support is based on the size of the area declared;
criteria, as referred to in Section I of Chapter II, have been
finalised.
(b) ‘animal-related measure’ means measures or sub-measures
for which support is based on the number of animals
However, Member States may decide, taking into account the
declared.
risk of overpayment, to pay up to 75 % of the aid after
completion of the administrative checks provided for in
(c) ‘area determined’ means the area of plots or parcels for
Article 11. The percentage of payment shall be the same for
which aid is claimed, as identified in accordance with
all beneficiaries of the measure or set of operations.
Article 11 and Article 15(2), (3) and (4) of this Regulation.
2. With
regard
to
cross-compliance
checks
provided
for
in
(d) ‘animals determined’ means the number of animals
Section II of Chapter II, where such checks cannot be completed
identified in accordance with Article 11 and Article 15(5)
before payment, any undue payments shall be recovered in
of this Regulation.
accordance with Article 5.

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CHAPTER II
Article 12
Control, reductions and exclusions
On-the-spot checks
Article 10
1. The
total
number
of
on-the-spot
checks
on
payment
claims presented during each calendar year shall cover at least
General principles
5 % of all beneficiaries falling within the scope of this Title.
1. Member
States
shall
make
use
of
the
integrated
adminis
However, for the measure set out in Article 36(a)(iv) of Regu
tration and control system provided for in Chapter 4 of Title II
lation (EC) No 1698/2005 the 5 % rate shall be achieved at
of Regulation (EC) No 73/2009 (hereinafter referred to as IACS).
measure level.
2. Verification
of
compliance
with
the
eligibility
criteria
shall Applicants found not to be eligible after administrative checks
consist of administrative and on-the-spot checks.
shall not form part of the minimum number of beneficiaries
checked in accordance with the first subparagraph.
3. Observance
of
cross-compliance
requirements
shall
be
verified through on-the-spot checks and, where appropriate,
2. Where
on-the-spot
checks
reveal
significant
irregularities
through administrative checks.
for a given measure or in a region or part of a region, the
competent authority shall appropriately increase the number
of on-the-spot checks during the current year and shall appro
4. During
the
period
covered
by
a
commitment,
parcels
for priately increase the percentage of beneficiaries to be checked
which support is being granted may not be exchanged except in
on-the-spot in the following year.
cases specifically provided for in the rural development
programme.
3. The
control
samples
of
on-the-spot
checks
to
be
carried
S e c t i o n I
out pursuant to paragraph 1 of this Article shall be selected in
accordance with Article 31 of Regulation (EC) No 1122/2009.
C o m p l i a n c e w i t h t h e e l i g i b i l i t y c r i t e r i a ,
As a result of the risk analysis referred to in that Article, the
c o m m i t m e n t s a n d l i n k e d o b l i g a t i o n s
Member States may select specific measures of the beneficiaries
for the on-the-spot check.
S u b s e c t i o n I
C o n t r o l
Article 11
4. For
the
beneficiaries
of any
multiannual
measures
involving payments exceeding five years, the Member States
Administrative checks
may decide, after the fifth year of payment, to check at least
2,5 % of those beneficiaries.
1. Administrative
checks
shall
be
undertaken
on
all
appli
cations for support, payment claims and other declarations
required to be submitted by a beneficiary or a third party,
and shall cover all elements that it is possible and appropriate
Beneficiaries checked under the first subparagraph of this
to control by administrative means. The procedures shall ensure
paragraph shall not be taken into account for the purpose of
the recording of control work undertaken, the results of the
the first subparagraph of paragraph 1.
verification and the measures taken in respect of discrepancies.
Article 13
2. The
administrative
checks
shall
include
cross-checks
wherever possible and appropriate, inter alia with data from
Control report
the IACS. These cross-checks shall apply at least to parcels
On-the-spot checks under this Subsection shall be the subject of
and livestock covered by a support measure in order to avoid
a control report to be established in accordance with Article 32
any undue payments of aid.
of Regulation (EC) No 1122/2009.
3. Compliance with long-term commitments shall be
checked.
Article 14
General principles concerning on-the-spot checks
4. Indications
of
irregularities
resulting
from
cross-checks 1. On-the-spot
checks
shall
be
spread
over
the
year
on
the
shall be followed up by any other appropriate administrative
basis of an analysis of the risks presented by the different
procedure, and, where necessary, by an on-the-spot check.
commitments under each rural development measure.
5. Where
applicable,
administrative
checks
on
eligibility
shall 2. On-the-spot
checks
of
measures
selected
for
the
check
as
take into account the results of verifications carried out by other
referred to in Article 12(3) of this Regulation shall cover all the
services, bodies or organisations involved in the control of
commitments and obligations of a beneficiary which can be
agricultural subsidies.
checked at the time of the visit.

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Article 15
declared, the overall amount of aid under area-related measures
payable to that beneficiary for that year shall be reduced by up
Elements of the on-the-spot checks and determination of
to 3 % depending on the seriousness of the omission.
areas
1. The
Member
States
shall
determine
criteria
and
control
methods that allow the control of the different commitments
The first subparagraph shall not apply where all the agricultural
and obligations of the beneficiary to satisfy the requirements of
areas concerned have been declared to the competent
Article 48(1) of Commission Regulation (EC) No 1974/2006 (
authorities in the framework of:

1 ).
(a) the integrated system referred to in Article 15 of Regulation
2. Where
the
Member
States
provide
that
particular
elements
(EC) No 73/2009; or
of an on-the-spot check may be carried out on the basis of a
sample, that sample shall guarantee a reliable and representative
level of control. Member States shall establish the criteria for the
(b) other administration and control systems that guarantee
selection of the sample. If the checks on that sample reveal
compatibility with the integrated system in accordance
irregularities, the extent and scope of the sample shall be
with Article 26 of that Regulation.
extended appropriately.
2. For
the
purpose
of
this
Article,
areas
declared
by
a
bene
ficiary which receive the same rate of aid under a certain area-
3. With
regard
to
the
control
of
area-related
measures,
the related measure shall be considered as forming one crop group.
on-the-spot checks shall cover all agricultural parcels and non-
Where degressive aid amounts are used, the average of these
agricultural land for which support is being claimed.
amounts in relation to the respective areas declared shall be
taken into account.
4. Nevertheless, the actual determination of the size of areas
for an on-the-spot check may be limited to a sample of at least
3. If
the
area
determined
for
a
crop
group
is
found
to
be
50 % of the areas, provided that the sample guarantees a reliable
greater than that declared in the payment claim, the area
and representative level of control in respect of area checked
declared shall be used for the calculation of the aid.
and support claimed. If the checks on that sample reveal irregu
larities, the extent and scope of the sample shall be extended
If the area declared in the payment claim exceeds the area
appropriately.
determined for that crop group, the aid shall be calculated on
the basis of the area determined for that crop group.
5. Determination
of
areas
and
remote
sensing
shall
be
carried
out in accordance with Article 34(1) to (5) and Article 35 of
However, where the difference between the total area
Regulation (EC) No 1122/2009.
determined and the total area declared in the payment claim
for a measure is less than or equal to 0,1 hectare, the area
determined shall be considered equal to the area declared. For
this calculation, only over-declarations of areas at crop group
However, for the measures set out in Articles 36(b)(iii), (iv) and
level shall be taken into account.
(v) of Regulation (EC) No 1698/2005, the Member States may
define appropriate tolerances, which shall in no case be greater
than twice the tolerances set out in Article 34(1) of Regulation
The third subparagraph shall not apply where the difference
(EC) No 1122/2009.
represents more than 20 % of the total area declared for
payments.
6. With
regard
to
the
control
of
animal-related
measures,
the
on-the-spot checks shall be carried out in accordance with
If a maximum limit or a ceiling has been set for the area eligible
Article 42 of Regulation (EC) No 1122/2009.
for support, the number of hectares declared in the payment
claim shall be reduced to the limit or ceiling.
S u b s e c t i o n I I
4. If the same area serves as the basis for a payment claim
under more than one area-related measure, that area shall be
R e d u c t i o n s a n d e x c l u s i o n s
taken into account separately for each of the measures.
Article 16
Reductions and exclusions in relation to the size of area
5. In
the
case
referred
to
in
the
second
subparagraph
of
paragraph 3, the aid shall be calculated on the basis of the
1. If, for a given year, a beneficiary does not declare all the
area determined reduced by twice the difference found if that
agricultural areas, and the difference between the overall agri
difference is more than either 3 % or two hectares, but not
cultural area declared in the payment claim on the one hand
more than 20 % of the area determined.
and the area declared plus the overall area of the agricultural
parcels not declared, on the other, is more than 3 % of the area
If the difference is more than 20 % of the area determined, no
( 1 ) OJ L 368, 23.12.2006, p. 15.
aid shall be granted for the crop group concerned.

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If the difference is more than 50 %, the beneficiary shall be
In the case of irregularities involving incorrect entries in the
excluded once again from receiving aid up to the difference
register of bovine animals or the animal passports, the bovine
between the area declared in the payment claim and the area
animal concerned shall only be deemed not to belong to the
determined.
animals determined if the errors are found in at least two
checks within a period of 24 months. In all other cases the
animal concerned shall be deemed not to belong to the animals
6. If the differences between the area declared in the
determined after the first finding.
payment claim and the area determined, as referred to in the
second subparagraph of paragraph 3, result from over-decla-
rations committed intentionally, the aid to which the beneficiary
Article 3(4) of this Regulation shall apply to entries in, and
would have been entitled pursuant to that subparagraph shall
notifications to, the system for the identification and regis
not be granted for the calendar year in question under the area-
tration of bovine animals.
related measure concerned where that difference is more than
0,5 % of the area determined or more than one hectare.
4. In the case referred to in the third subparagraph of
paragraph 2, the total amount of aid to which the beneficiary
If the difference is more than 20 % of the area determined, the
is entitled under the measure shall be reduced by the percentage
beneficiary shall be excluded once again from receiving aid, up
to be established in accordance with paragraph 6, if no more
to an amount equal to the amount corresponding to the
than three animals are found with irregularities.
difference between the area declared and the area determined.
5. If
more
than
three
animals
are
found
with
irregularities,
7. The
amount
resulting
from
the
exclusions
provided
for
in the total amount of aid to which the beneficiary is entitled
the third subparagraph of paragraph 5 and in the second
under the measure shall be reduced by:
subparagraph of paragraph 6 of this Article shall be offset in
accordance with Article 5b of Commission Regulation (EC) No
885/2006 ( 1 ). If the amount cannot be fully offset in accordance
(a) the percentage to be established in accordance with
with that Article in the course of the three calendar years
paragraph 6, if that percentage is not more than 10 %;
following the calendar year of the finding, the outstanding
balance shall be cancelled.
(b) twice the percentage to be established in accordance with
paragraph 6, if that percentage is more than 10 % but not
Article 17
more than 20 %.
Reductions and exclusions in relation to the number of
animals
If that percentage is more than 20 %, no aid shall be granted for
1. For
the
purpose
of
this
Article,
bovine
animals
and
ovine the measure concerned.
and caprine animals shall each be treated separately.
If that percentage is more than 50 %, the beneficiary shall be
Concerning animals other than those referred to in the first
excluded once again from receiving aid up to an amount corre
subparagraph, the Member State shall fix an appropriate
sponding to the difference between the number of animals
system of reductions and exclusions.
declared and the number of animals determined in accordance
with the third subparagraph of paragraph 2. The amount
resulting from the exclusion shall be offset in accordance with
2. If
an
individual
limit
or
individual
ceiling
is
applicable,
the Article 5b of Regulation (EC) No 885/2006. If the amount
number of animals declared in the payment claim shall be
cannot be fully offset in accordance with that Article in the
reduced to the limit or ceiling set for the beneficiary concerned.
course of the three calendar years following the calendar year
of the finding, the outstanding balance shall be cancelled.
In no case may aid be granted for a number of animals greater
than that declared in the payment claim.
6. In order to establish the percentages referred to in
paragraphs 4 and 5, the number of animals found with irregu
larities shall be divided by the number of animals determined.
If the number of animals declared in the payment claim exceeds
the number of animals determined as a result of administrative
or on-the-spot checks, the aid shall be calculated on the basis of
In case of application of the second subparagraph of
the number of animals determined.
Article 16(3) of Regulation (EC) No 1122/2009, potentially
eligible animals found not to be correctly identified or registered
in the system for identification and registration of bovine
3. A bovine animal which has lost one of the two ear tags
animals shall count as animals found with irregularities.
shall be deemed to belong to the animals determined provided
that it is clearly and individually identified by the other elements
of the system for the identification and registration of bovine
7. If
the
difference
between
the
number
of
animals
declared
animals.
and that determined in accordance with the third subparagraph
of paragraph 2 results from irregularities committed inten
( 1 ) OJ L 171, 23.6.2006, p. 90.
tionally no aid shall be granted for the measure concerned.

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EN
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European
Union L
25/15
If the percentage established in accordance with paragraph 6 is
S e c t i o n I I
more than 20 %, the beneficiary shall be excluded once again
from receiving aid up to an amount corresponding to the
C r o s s - c o m p l i a n c e
difference between the number of animals declared and the
S u b s e c t i o n I
number of animals determined in accordance with the third
subparagraph of paragraph 2. The amount resulting from the
C o n t r o l
exclusion shall be offset in accordance with Article 5b of Regu
Article 19
lation (EC) No 885/2006. If the amount cannot be fully offset
in the course of three calendar years following the calendar year
General rules
of the finding, the outstanding balance shall be cancelled.
1. Without
prejudice
to
Article
51(3)
of
Regulation
(EC)
No
1698/2005, ‘cross-compliance’ shall mean compliance with the
Article 18
statutory management requirements and the good agricultural
and environmental condition referred to in the first
Reductions and exclusions in the case of non-compliance
subparagraph of Article 50a(1) of that Regulation and the
with other eligibility criteria, commitments and linked
minimum requirements for fertiliser and plant protection
obligations
product use referred to in the second subparagraph of
Article 51(1) of that Regulation.
1. The
aid
claimed
shall
be
reduced
or
refused
where
the
following obligations and criteria are not met:
2. Article 22 of Regulation (EC) No 73/2009 and Article 2,
(a) for the measures referred to in Article 36(a)(iv) and (v) as
second paragraph, points (2) and (32) to (37), Articles 8, 47,
well in (b)(v) of Regulation (EC) No 1698/2005, the relevant
48, 49, Article 50 with the exception of the first subparagraph
mandatory standards as well as minimum requirements for
of paragraph 1, Article 51(1), (2) and (3), Articles 52, 53, 54,
fertiliser and plant protection product use, other relevant
Article 70(3), (4), (6) and (7), and Articles 71 and 72 of Regu
mandatory requirements as referred to in Articles 39(3),
lation (EC) No 1122/2009 shall apply mutatis mutandis with
40(2) and 47(1) of Regulation (EC) No 1698/2005, and
regard to cross-compliance.
commitments that go beyond such standards and
requirements; or
3. For
calculating
the
reduction
referred
to
in
Article
21
of
this Regulation, the minimum requirements for the use of
(b) eligibility criteria other than those related to the size of area
fertilisers and plant protection products as referred to in
or number of animals declared.
Article 39(3) of Regulation (EC) No 1698/2005 shall be
considered to relate to the area of the environment and the
area of public, animal and plant health, respectively, as laid
In case of multiannual commitments, aid reductions, exclusions
down in Article 5(1) of Regulation (EC) No 73/2009. Both
and recoveries shall also apply to the amounts already paid in
minimum requirements shall be considered to be an ‘act’
the previous years for that commitment.
within the meaning of Article 2, second paragraph, point
(33), of Regulation (EC) No 1122/2009.
2. The
Member
State
shall
recover
and/or
refuse
the
support
or determine the amount of the reduction of the aid, in
particular on the basis of the severity, extent and permanent
Article 20
nature of the non-compliance found.
On-the-spot checks
1. As
regards
the
requirements
and
standards
for
which
it
is
The severity of the non-compliance shall depend, in particular,
responsible, the competent control authority shall carry out on-
on the importance of the consequences of the non-compliance,
the-spot checks on at least 1 % of all beneficiaries submitting
taking into account the objectives of the criteria that were not
payment claims under Article 36(a)(i) to (v) and (b)(i), (iv) and
met.
(v) of Regulation (EC) No 1698/2005.
The extent of the non-compliance shall depend, in particular, on
its effect on the operation as a whole.
2. The
samples
of
beneficiaries
to
be
checked
in
accordance
with paragraph 1 may be selected either from the sample of
beneficiaries which were already selected pursuant to Article 12
Whether the non-compliance is of a permanent nature shall
of this Regulation, and to whom the relevant requirements or
depend, in particular, on the length of time for which the
standards apply, or from the full population of beneficiaries
effect lasts or the possibility of terminating this effect by
submitting payment claims under Article 36(a)(i) to (v) and
reasonable means.
(b)(i), (iv) and (v) of Regulation (EC) No 1698/2005 and who
are obliged to meet the respective requirements or standards.
3. If the non-compliance results from irregularities
committed intentionally, the beneficiary shall be excluded
3. A
combination
of
the
procedures
set
out
in
paragraph
2
from the measure in question both for the calendar year of
may be used where such a combination increases the effec
finding and for the following calendar year.
tiveness of the control system.

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L 25/16
EN
Official Journal of the European Union
28.1.2011
4. Where
the
acts
and
standards
relevant
to
cross-compliance
CHAPTER II
require the on-the-spot checks to be unannounced, the same
requirement shall also apply to the on-the-spot checks of cross-
Control, reductions and exclusions
compliance.
S e c t i o n I
C o n t r o l
S u b s e c t i o n I I
S u b s e c t i o n I
R e d u c t i o n s a n d e x c l u s i o n s
G e n e r a l p r o v i s i o n s
Article 21
Article 24
Reductions and exclusions
Administrative checks
Without prejudice to Article 51(2) of Regulation (EC) No
1698/2005, if a case of non-compliance is determined, the
1. Administrative
checks
shall
be
carried
out
on
all
appli
reductions and exclusions referred to in Article 19(2) of this
cations for support, payment claims or other declarations
Regulation shall be applied to the overall amount of aid under
required to be submitted by a beneficiary or a third party,
Article 36(a)(i) to (v) and (b)(i), (iv) and (v) of Regulation (EC)
and shall cover all elements that it is possible and appropriate
No 1698/2005 that has been, or is to be, granted to the bene
to control by administrative means. The procedures shall require
ficiary concerned following payment claims that the beneficiary
recording of the control work undertaken, the results of the
has submitted or will submit in the course of the calendar year
verification and the measures taken in the event of discrep
of the finding.
ancies.
S e c t i o n I I I
2. Administrative
checks
on
applications
for
support
shall
in
particular include verification of:
O r d e r o f r e d u c t i o n s
Article 22
(a) the eligibility of the operation for which support is
Order of reductions
requested;
Where several reductions are applicable; they shall be applied in
the following order:
(b) compliance with the selection criteria set out in the rural
development programme;
— first in accordance with Article 16(5) and (6) and with
Article 17(4) and (5) of this Regulation,
(c) compliance of the operation for which support is requested
with applicable national and Union rules on, in particular,
and where relevant, public procurement, State aid and other
— then in accordance with Article 18 of this Regulation,
appropriate obligatory standards established by national
legislation or established in the rural development
programme;
— then for late submission in accordance with Article 23 of
Regulation (EC) No 1122/2009,
(d) the reasonableness of the costs submitted, which shall be
evaluated using a suitable evaluation system, such as
— then in accordance with Article 16(1) of this Regulation,
reference costs, a comparison of different offers or an
evaluation committee;
— then in accordance with Article 21 of this Regulation,
(e) the reliability of the applicant, with reference to any
— finally, in accordance with Article 16(7) and 17(7) of this
previous co-financed operations undertaken since 2000.
Regulation.
3. Administrative
checks
on
payment
claims
shall
include
in
TITLE II
particular, and where appropriate for the claim in question,
verification of:
RURAL DEVELOPMENT SUPPORT UNDER AXIS 1 AND AXIS 3
AND CERTAIN MEASURES UNDER AXIS 2 AND AXIS 4
(a) the delivery of the products and services co-financed;
CHAPTER I
Introductory provisions
(b) the reality of expenditure claimed;
Article 23
Scope
(c) the completed operation compared with the operation for
This Title shall apply to expenditure pursuant to Regulation (EC)
which the application for support was submitted and
No 1698/2005 not covered by Title I of this Regulation.
granted.

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of
the
European
Union L
25/17
4. Administrative
checks
on
investment
operations
shall (c) the need to maintain a balance between the axes and
include at least one visit to the operation supported or the
measures;
investment site to verify the realisation of the investment.
(d) the need to select randomly between 20 % and 25 % of
However, Member States may decide not to carry out such visits
expenditure.
for duly justified reasons, such as the following:
(a) the operation is included in the sample for an on-the-spot
4. The
inspectors
undertaking
the
on-the-spot
check
shall
check to be carried out in accordance with Article 25;
not have been involved in administrative checks of the same
operation.
(b) the operation in question is a small investment;
Article 26
(c) the Member State considers that the risk that the conditions
Content of on-the-spot checks
for receiving aid are not met is low, or that the risk that the
investment has not been realised is low.
1. Through the on-the-spot checks, the Member States shall
endeavour to verify:
The decision referred to in the second subparagraph and its
justification shall be recorded.
(a) that the payment claims submitted by the beneficiary are
supported by accounting or other documents, including,
where necessary, a check on the accuracy of the data in
5. Administrative
checks
shall
include
procedures
to
avoid
the payment claim on the basis of data or commercial
irregular double financing with other Union or national
documents held by third parties;
schemes and with other programming periods. Where
financing from other sources exists, those checks shall ensure
that the total aid received does not breach the maximum
(b) for an adequate number of expenditure items, that the
permissible aid ceilings.
nature and the timing of the relevant expenditure comply
with Union provisions and correspond to the approved
6. Payments by beneficiaries shall be supported by invoices
specifications of the operation and the works actually
and documents proving payment. Where this cannot be done,
executed or services actually delivered;
payments shall be supported by documents of equivalent
probative value.
(c) that the use or intended use of the operation is consistent
with the use described in the application for support;
Article 25
On-the-spot checks
(d) that the publicly funded operations have been implemented
in accordance with Union rules and policies, especially the
1. Member
States
shall
organise
on-the-spot
checks
on
rules on public tendering and relevant mandatory standards
approved operations using an appropriate sampling basis.
established by national legislation or established in the rural
These checks shall, as far as is possible, be carried out before
development programme.
the final payment is made for an operation.
2. The
expenditure
covered
by
on-the-spot
checks
shall 2. On-the-spot
checks
of
payment
claims
selected
for
the
represent at least 4 % of the expenditure referred to in
check as referred to in Article 25(3) of this Regulation shall
Article 23 which is financed by the European Agricultural
cover all the commitments and obligations of a beneficiary
Fund for Rural Development (EAFRD) and which is to be
which can be checked at the time of the visit.
paid by the paying agency each calendar year. Only checks
carried out until the end of the year in question shall be
3. Except in exceptional circumstances, duly recorded and
taken into consideration.
explained by the national authorities, on-the-spot checks shall
include a visit to the operation or, if the operation is intangible,
Over the whole programming period, the expenditure covered
to the operation promoter.
shall represent at least 5 % of the expenditure financed by the
EAFRD.
4. Only
checks
meeting
the
full
requirements
of
this
Article
may be counted towards achievement of the control rate set out
3. The
sample
of
approved
operations
to
be
checked
in in Article 25(2).
accordance with paragraph 1 shall take into account in
particular:
Article 27
(a) the need to check an appropriate mix of types and sizes of
Control report
operations;
1. Every
on-the-spot
check
and ex-post check under this
Section shall be the subject of a control report which makes
(b) any risk factors identified following national or Union
it possible to review the details of the checks carried out. The
checks;
report shall indicate in particular:

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L 25/18
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Official Journal of the European Union
28.1.2011
(a) the measures and applications checked;
Article 28c
Semi-subsistence farming
(b) the persons present;
For the measure provided for in Article 34 of Regulation (EC)
No 1698/2005, the Member States shall verify progress in
respect of the business plan according to paragraph 2 of that
(c) whether notice was given to the beneficiary of the visit and,
Article by administrative checks and, on a sample basis, by on-
if so, the period of advance notification;
the-spot checks.
Article 28d
(d) the results of the checks and, where applicable, any
particular observations;
Producer groups
For the measure provided for in Article 35 of Regulation (EC)
No 1698/2005, the Member States shall recognise the producer
(e) any further control measures to be carried out.
group after verifying compliance of the group with the criteria
set out in paragraph 1 of that Article and with the national
rules. After recognition, continuous compliance with the recog
2. The
beneficiary
shall
be
given
the
opportunity
to
sign
the nition criteria shall be verified at least once during the five-year
report to attest the beneficiary’s presence at the check and to
period through an on-the-spot check.
add observations. Where irregularities are found, the beneficiary
shall receive a copy of the control report.
Article 28e
Holdings undergoing restructuring
S u b s e c t i o n I I
For the measure provided for in Article 35a of Regulation (EC)
S u p p l e m e n t a r y c o n t r o l p r o v i s i o n s f o r s p e c i f i c
No 1698/2005, the Member States shall assess progress in
m e a s u r e s
respect of the business plan according to paragraph 2 of that
Article by administrative checks and, on a sample basis, by on-
Article 28
the-spot checks.
Young farmers
For the measure provided for in Article 22(1) of Regulation (EC)
Article 28f
No 1698/2005, the Member States shall verify compliance with
the business plan according to Article 13(3) of Regulation (EC)
Leader
No 1974/2006 by administrative checks and, on a sample basis,
1. The
Member
States
shall
implement
an
appropriate
system
by on-the-spot checks.
for supervision of local action groups.
Article 28a
2. In
the
case
of
expenditure
incurred
under
Article
63(a)
and (b) of Regulation (EC) No 1698/2005, Member States
Early retirement
may delegate the carrying out of the administrative checks
For the measure provided for in Article 23 of Regulation (EC)
referred to in Article 24 of this Regulation to local action
No 1698/2005, Member States shall verify compliance with the
groups by a formal act. However, the Member States shall
requirements in Article 23(2)(b) and in Article 23(3) of that
remain responsible for verifying that those local action groups
Regulation after transfer of the farm. Member States may
have the administrative and control capacity to undertake that
dispense with on-the-spot checks after the first payment of
work.
support, provided that administrative checks, including appro
priate cross-checks, in particular with the information contained
in the electronic database referred to in Article 16 of Regulation
In case of delegation referred to in the first subparagraph, the
(EC) No 73/2009, provide the necessary assurance of the
Member States shall carry out regular controls of the operations
legality and regularity of payments.
of the local action groups, including bookkeeping checks and
repetition of administrative checks on a sample basis.
Article 28b
The Member States shall also carry out on-the-spot checks as
Support for food quality schemes recognised by Member
referred to in Article 26 of this Regulation. In the sample of
States
approved operations to be checked on-the-spot in accordance
with Article 25(1) of this Regulation, expenditure concerning
For the measure provided for in Article 32 of Regulation (EC)
Leader shall at least have the same percentage it has in the
No 1698/2005, paying agencies may, where appropriate, make
expenditure referred to in Article 23 of this Regulation.
use of evidence received from other services, bodies or organi
sations to verify compliance with eligibility criteria. However,
they shall ensure that they have assurance that the service, body
3. In
the
case
of
expenditure
incurred
under
Article
63(c)
of
or organisation is operating to a standard sufficient to control
Regulation (EC) No 1698/2005, the checks shall be carried out
compliance with the eligibility criteria.
by persons independent of the local action group concerned.

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European
Union L
25/19
Article 28g
The Member State shall examine the payment claim received
from the beneficiary, and establish the amounts that are eligible
Subsidies on interest rates
for support. It shall establish:
In the case of expenditure incurred under Article 49 of Regu
lation (EC) No 1974/2006, administrative checks and on-the-
(a) the amount that is payable to the beneficiary based solely
spot checks shall be carried out with reference to the beneficiary
on the payment claim;
and depending on the realisation of the operation concerned.
The risk analysis in accordance with Article 25(3)(b) of this
Regulation shall cover, at least once, the operation concerned
(b) the amount that is payable to the beneficiary after an exam
on the basis of the discounted value of the subsidy.
ination of the eligibility of the payment claim.
Furthermore, the Member States shall ensure, via administrative
If the amount established pursuant to point (a) exceeds the
checks and, if necessary, via in-situ visits to the intermediate
amount established pursuant to point (b) by more than 3 %,
financial institutions and at the beneficiary, that the payments
a reduction shall be applied to the amount established pursuant
to the intermediate financial institutions are in conformity with
to point (b). The amount of the reduction shall be the difference
Union legislation and with the agreement concluded between
between those two amounts.
the Member State’s paying agency and the intermediate financial
institution as laid down in Article 49 of Regulation (EC) No
1974/2006.
However, no reduction shall be applied if the beneficiary can
demonstrate that he/she is not at fault for the inclusion of the
ineligible amount.
Article 28h
Other financial engineering actions
2. Where
a
beneficiary
is
found
to
have
intentionally
made
a
false declaration, the operation in question shall be excluded
In the case of expenditure incurred under Article 50 of Regu
from support from the EAFRD and any amounts already paid
lation (EC) No 1974/2006, the Member States shall ensure, via
for that operation shall be recovered. Moreover, the beneficiary
administrative checks and, if necessary, via in-situ visits to the
shall be excluded from receiving support under the same
funds or their sponsors, that the conditions laid down in
measure for the calendar year of finding and for the
Articles 51 and 52 of that Regulation are complied with.
following calendar year.
They shall especially verify the correct usage of the funds and
the closure at the end of the programming period.
3. The
reductions
and
exclusions
referred
to
in
paragraphs
1
and 2 shall be applied mutatis mutandis to non-eligible expen
S u b s e c t i o n I I I
diture identified during checks under Articles 25 and 29.
E x - p o s t c h e c k s
Article 29
PART III
Ex-post checks
FINAL PROVISIONS
1. Ex-post checks shall be carried out on investment
Article 31
operations to verify the respect of commitments pursuant to
Article 72(1) of Regulation (EC) No 1698/2005 or detailed in
Reporting
the rural development programme.
Member States shall send to the Commission by 15 July of each
year a report:
2. The ex-post checks shall cover in each calendar year at
least 1 % of EAFRD expenditure for investment operations
(a) covering the results of the checks on payment claims
that are still subject to commitment as referred to in
submitted under Title I during the previous calendar year
paragraph 1 and for which the final payment has been made
and relating, in particular, to the following points:
from the EAFRD. Only checks carried out until the end of the
year in question shall be taken into consideration.
(i) the number of payment claims for each measure, the
total amount checked for these claims, as well as the
3. The
sample
for
operations
to
be
checked
in
accordance
total area and total number of animals covered by
with paragraph 1 shall be based on an analysis of the risks and
checks under Articles 11, 12 and 20;
financial impact of different operations, groups of operations or
measures. Part of the sample shall be selected randomly.
(ii) for area-related support, the total area broken down by
individual aid scheme;
S e c t i o n I I
R e d u c t i o n s a n d e x c l u s i o n s
(iii) for animal-related measures, the total number of
Article 30
animals broken down by individual aid scheme;
Reductions and exclusions
(iv) the result of the checks carried out, indicating the
1. Payments
shall
be
calculated
on
the
basis
of
what
is
found
reductions and exclusions applied pursuant to Articles
to be eligible during the administrative checks.
16, 17, 18 and 21;

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L 25/20
EN
Official Journal of the European Union
28.1.2011
(b) covering the checks and the results of the checks on
3.
The paying agency shall have the right to verify the quality
payment claims carried out pursuant to Articles 24 and
of checks carried out by other bodies, and to receive all other
25 for payments made during the previous calendar year;
information it needs for the performance of its functions.
(c) covering the checks and the results of the checks carried out
Article 34
pursuant to Articles 28 and 29 during the previous calendar
year.
Repeal
1. Regulation
(EC)
No
1975/2006
is
repealed
with
effect
Article 32
from 1 January 2011.
Control by the Commission
Article 27(2) of Regulation (EC) No 73/2009 shall apply to
However, it shall continue to apply in respect of payment
support paid under Regulation (EC) No 1698/2005.
claims submitted before 1 January 2011.
Article 33
2. References
to
Regulation
(EC)
No
1975/2006
shall
be
construed as references to this Regulation and shall be read in
Reporting of checks to the paying agencies
accordance with the correlation table in Annex II to this Regu
1. Where
checks
are
not
carried
out
by
the
responsible lation.
paying agency, the Member State shall ensure that sufficient
information on the checks carried out and their results is
received by that paying agency. It is for the paying agency to
Article 35
define its needs for information. The information may be a
Entry into force
report on every check carried out or, if appropriate, be in the
form of a summary report.
This Regulation shall enter into force on the first day following
that of its publication in the Official Journal of the European
Union.
2. A
sufficient
audit
trail
shall
be
maintained.
An
indicative
description of the requirements of a satisfactory audit trail is
given in the Annex I.
It shall apply from 1 January 2011.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 27 January 2011.
For the Commission
The President
José Manuel BARROSO

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European
Union L
25/21
ANNEX I
Indicative description of information requirements for a sufficient audit trail
A sufficient audit trail, as referred to in Article 33(2), is present when, for a given assistance:
(a) it allows for reconciliation between the overall amounts declared to the Commission and the invoices, accounting and
other supporting documents held by the paying agency or other service for all the operations supported by the
EAFRD;
(b) it allows for verification of the payment of the public expenditure to the beneficiary;
(c) it allows for verification of the application of selection criteria to the operations financed by the EAFRD;
(d) it contains, as far as appropriate, the financial plan, reports of activities, documents relating to the granting of
support, documents relative to public tendering procedures and reports relating to any checks carried out.

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L 25/22
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Official Journal of the European Union
28.1.2011
ANNEX II
Correlation table
Regulation (EC) No 1975/2006 This
Regulation
Article 1 Article
1
Article 2
Article 4(3), (6), (7) and (9), Article 5, Article 7(1)
Article 3 Article
2
Article 4 Article
3
Article 5 Article
4(2),
(4)
and
(8)
Article 6 Article
6
Article 7
Article 7(1), Article 8(3), Article 16(1)
Article 8(3)
Article 7(1), Article 8(3)
Article 9 Article
9
Article 10(1) and (2) Article
4(1)
Article 10(3) to (6) Article
10(1)
to
(4)
Article 11 Article
11
Article 12(1), (3) and (4) Article
12(1),
(3)
and
(4)
Article 12(2)
Article 12(2) and Article 15(3)
Article 13 Article
13
Article 14 Article
14
Article 15 Article
15
Article 16(1) Article
16(2)
and
(3)
Article 16(2) Article
16(5)
Article 16(4)
—
Article 16(5) and (6) Article
16(6)
and
(7),
respectively
Article 17(1) Article
17(2)
and
(3)
Article 17(2) Article
17(4),
(5)
and
(6)
Article 17(3) Article
17(5)
and
(7)
Article 17(4) Article
17(1)
Article 18 Article
18
Article 19(1) Article
19(1)
Article 19(2) Article
19(2)
Article 20(1) Article
20(1)
Article 20(2) Article
19(2)
Article 21(1) Article
19(2)

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EN
28.1.2011 Official
Journal
of
the
European
Union L
25/23
Regulation (EC) No 1975/2006 This
Regulation
Article 21(2) and (3) Article
20(2)
Article 21(4) Article
20(3)
Article 22 Article
19(2)
Article 23(1), first subparagraph Article
21
Article 23(1), second and third subparagraphs Article
19(2)
Article 23(2) Article
19(3)
Article 24 Article
22
Article 25 Article
23
Article 26(1), (2), (3) and (4) Article
24(1),
(2),
(3)
and
(4),
respectively
Article 26(5) Article
24(6)
Article 26(6) Article
24(5)
Article 26(7) Article
28b
Article 27(1), (2) and (3) Article
25
Article 27(4) Article
4(5)
Article 28 Article
26
Article 28a Article
27
Article 29 Article
28a
and
28c
Article 30(1) and (2) Article
29(1)
Article 30(3) Article
29(2)
Article 30(4), first subparagraph Article
29(3)
Article 30(4), second subparagraph
—
Article 31(1), first, second and third subparagraphs Article
30(1),
first,
second
and
third
subparagraphs,
respectively
Article 31(1), fourth subparagraph Article
30(3)
Article 31(2) Article
30(2)
Article 32 Article
28f(3)
Article 33 Article
28f(2)
Article 34(a) Article
31(a)
Article 34(b) and (c) Article
31(b)
Article 34(d) Article
31(c)
Article 35 Article
32
Article 36(1) Article
19(2)
Article 36(2), (3) and (4) Article
33(1),
(2)
and
(3)
Article 37 Article
35

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