(a) "commercial documents" means all books, registers, vouchers and supporting documents, accounts, production and quality records, and correspondence relating to the undertaking’s business activity, as well as commercial data, in whatever form they may take, including electronically stored data, in so far as these documents or data relate directly or indirectly to the transactions referred to in paragraph 1; (b) "third party" means any natural or legal person directly or indirectly connected with transactions carried out within the financing system by the EAGF.
Council Regulation (EC) No 485/2008 of 26 May 2008 on scrutiny by Member States of transactions forming part of the system of financing by the European Agricultural Guarantee Fund (Codified version)
(a) comparisons with the commercial documents of suppliers, customers, carriers and other third parties; (b) physical checks, where appropriate, upon the quantity and nature of stocks; (c) comparison with the records of financial flows leading to or consequent upon the transactions carried out within the financing system by the EAGF; and (d) checks, in relation to bookkeeping, or records of financial movements showing, at the time of the scrutiny, that the documents held by the paying agency as justification for the payment of aid to the beneficiary are accurate.
(a) where an undertaking or third party is established in a Member State other than that in which payment of the amount in question has or should have been made or received; (b) where an undertaking or third party is established in a Member State other than that in which the documents and information required for scrutiny are to be found.
(a) the number of undertakings to be scrutinised and their breakdown by sector on the basis of the amounts relating to them; (b) the criteria adopted for drawing up the programme.
(a) the performance of the scrutiny provided for herein by officials employed directly by that special department; or (b) the coordination and general surveillance of the scrutiny carried out by officials belonging to other departments.
(a) training the national officials responsible for carrying out the scrutiny referred to in this Regulation, in order to enable them to acquire sufficient knowledge for performing their duties; (b) administering the scrutiny reports and any other documents relating to the scrutinies carried out and provided for under this Regulation; (c) the preparation and communication of the reports referred to in Article 9(1) and the programmes referred to in Article 10.
| Article 1(1) only | |
| Regulation (EEC) No 4045/89 | This Regulation |
|---|---|
| Article 1(1) | Article 1(1) |
| Article 1(2) | Article 1(3), introductory wording, and Article 1(3)(a) |
| Article 1(3) | Article 1(3)(b) |
| Article 1(4) | Article 1(2) |
| Article 1(5) | — |
| Article 2(1) | Article 2(1) |
| Article 2(2), first subparagraph | Article 2(2) |
| Article 2(2), second subparagraph | Article 2(3) |
| Article 2(2), third subparagraph | — |
| Article 2(2), fourth subparagraph | Article 2(4) |
| Article 2(2), fifth subparagraph | Article 2(5) |
| Article 2(3) | Article 2(6) |
| Article 2(4) | Article 2(7) |
| Article 2(5) | Article 2(8) |
| Article 3(1), introductory wording | Article 3(1), introductory wording |
| Article 3(1), first indent | Article 3(1)(a) |
| Article 3(1), second indent | Article 3(1)(b) |
| Article 3(1), third indent | Article 3(1)(c) |
| Article 3(1), fourth indent | Article 3(1)(d) |
| Article 3(2) | Article 3(2) |
| Article 3(3) | Article 3(3) |
| Article 4 | Article 4 |
| Article 5 | Article 5 |
| Article 6 | Article 6 |
| Article 7(1), first subparagraph, introductory wording | Article 7(1), first subparagraph, introductory wording |
| Article 7(1), first subparagraph, first indent | Article 7(1), first subparagraph, (a) |
| Article 7(1), first subparagraph, second indent | Article 7(1), first subparagraph, (b) |
| Article 7(1), second subparagraph | Article 7(1), second subparagraph |
| Article 7(1), third subparagraph | Article 7(1), third subparagraph |
| Article 7(2), (3), (4) and (5) | Article 7(2) to (5) |
| Article 8 | Article 8 |
| Article 9(1) | Article 9(1), first subparagraph |
| Article 9(2) | Article 9(1), second subparagraph |
| Article 9(3) | Article 9(2) |
| Article 9(4) | Article 9(3) |
| Article 9(5) | — |
| Article 10(1) | Article 10(1) |
| Article 10(2), introductory wording | Article 10(2), introductory wording |
| Article 10(2), first indent | Article 10(2)(a) |
| Article 10(2), second indent | Article 10(2)(b) |
| Article 10(3), (4) and (5) | Article 10(3), (4) and (5) |
| Article 11(1), first subparagraph, introductory wording | Article 11(1), first subparagraph, introductory wording |
| Article 11(1), first subparagraph, first indent | Article 11(1), first subparagraph, (a) |
| Article 11(1), first subparagraph, second indent | Article 11(1), first subparagraph, (b) |
| Article 11(1), second subparagraph | Article 11(1), second subparagraph |
| Article 11(2) and (3) | Article 11(2) and (3) |
| Article 11(4), introductory wording | Article 11(4), introductory wording |
| Article 11(4), first indent | Article 11(4)(a) |
| Article 11(4), second indent | Article 11(4)(b) |
| Article 11(4), third indent | Article 11(4)(c) |
| Article 11(5) and (6) | Article 11(5) and (6) |
| Article 18 | Article 12 |
| Article 19 | Article 13 |
| Article 20 | Article 14 |
| Article 21 | Article 15 |
| Article 22 | — |
| — | Article 16 |
| Article 23 | Article 17 |
| — | Annex I |
| — | Annex II |