Commission Implementing Regulation (EU) 2023/2773 of 13 December 2023 correcting Implementing Regulation (EU) 2022/128 as regards certain provisions for EAGF and EAFRD for audit methods, the scrutiny of transactions and the management declaration
Commission Implementing Regulation (EU) 2023/2773of 13 December 2023correcting Implementing Regulation (EU) 2022/128 as regards certain provisions for EAGF and EAFRD for audit methods, the scrutiny of transactions and the management declaration THE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Regulation (EU) 2021/2116 of the European Parliament and of the Council of 2 December 2021 on the financing, management and monitoring of the common agricultural policy and repealing Regulation (EU) No 1306/2013OJ L 435, 6.12.2021, p. 187., and in particular Article 12(4), Article 82 and Article 92 thereof,Whereas:(1)Commission Implementing Regulation (EU) 2022/128Commission Implementing Regulation (EU) 2022/128 of 21 December 2021 laying down rules for the application of Regulation (EU) 2021/2116 of the European Parliament and of the Council on paying agencies and other bodies, financial management, clearance of accounts, checks, securities and transparency (OJ L 20, 31.1.2022, p. 131). lays down rules for the application of Regulation (EU) 2021/2116, including rules for the audit methods to be applied by certification bodies, the scrutiny of transactions and the management declaration.(2)In particular, Article 7 of Implementing Regulation (EU) 2022/128 lays down rules concerning audit methods. In the English language version of the last sentence of Article 7(4) of that Implementing Regulation, the modal auxiliary verb "may" is used for laying down a rule, instead of the modal auxiliary "shall", which is generally used for laying down binding rules in Commission implementing regulations. In the interests of legal clarity and to avoid any legal uncertainty, it is appropriate to replace "may" with "shall" and that provision should be corrected accordingly.(3)In addition, Article 64, first paragraph, of Implementing Regulation (EU) 2022/128 repealed Commission Implementing Regulation (EU) No 908/2014Commission Implementing Regulation (EU) No 908/2014 of 6 August 2014 laying down rules for the application of Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to paying agencies and other bodies, financial management, clearance of accounts, rules on checks, securities and transparency (OJ L 255, 28.8.2014, p. 59). with effect from 1 January 2023. However, Article 64, second paragraph, of Implementing Regulation (EU) 2022/128, as corrected by Implementing Regulation (EU) 2023/860Commission Implementing Regulation (EU) 2023/860 of 25 April 2023 amending and correcting Implementing Regulation (EU) 2022/128 as regards transparency, the management declaration, the coordinating body, the certification body, and certain provisions for EAGF and EAFRD (OJ L 111, 26.4.2023, p. 23)., provides that certain provisions of Implementing Regulation (EU) No 908/2014 are to continue to apply in relation to certain expenditure incurred and payments made under Regulation (EU) No 1307/2013 of the European Parliament and of the CouncilRegulation (EU) No 1307/2013 of the European Parliament and of the Council of 17 December 2013 establishing rules for direct payments to farmers under support schemes within the framework of the common agricultural policy and repealing Council Regulation (EC) No 637/2008 and Council Regulation (EC) No 73/2009 (OJ L 347, 20.12.2013, p. 608). in respect of the calendar year 2022 and before; for measures implemented until 31 December 2022 under Regulations (EU) No 228/2013Regulation (EU) No 228/2013 of the European Parliament and of the Council of 13 March 2013 laying down specific measures for agriculture in the outermost regions of the Union and repealing Council Regulation (EC) No 247/2006 (OJ L 78, 20.3.2013, p. 23)., (EU) No 229/2013Regulation (EU) No 229/2013 of the European Parliament and of the Council of 13 March 2013 laying down specific measures for agriculture in favour of the smaller Aegean islands and repealing Council Regulation (EC) No 1405/2006 (OJ L 78, 20.3.2013, p. 41)., (EU) No 1308/2013Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 (OJ L 347, 20.12.2013, p. 671). and (EU) No 1144/2014 of the European Parliament and of the CouncilRegulation (EU) No 1144/2014 of the European Parliament and of the Council of 22 October 2014 on information provision and promotion measures concerning agricultural products implemented in the internal market and in third countries and repealing Council Regulation (EC) No 3/2008 (OJ L 317, 4.11.2014, p. 56).; for the aid schemes referred to in Article 5(6), first subparagraph, point (c), and Article 5(7) of Regulation (EU) 2021/2117 of the European Parliament and of the CouncilRegulation (EU) 2021/2117 of the European Parliament and of the Council of 2 December 2021 amending Regulations (EU) No 1308/2013 establishing a common organisation of the markets in agricultural products, (EU) No 1151/2012 on quality schemes for agricultural products and foodstuffs, (EU) No 251/2014 on the definition, description, presentation, labelling and the protection of geographical indications of aromatised wine products and (EU) No 228/2013 laying down specific measures for agriculture in the outermost regions of the Union (OJ L 435, 6.12.2021, p. 262). in relation to expenditure incurred and payments made for operations implemented pursuant to Regulation (EU) No 1308/2013 after 31 December 2022 and until the end of those aid schemes; in the framework of the implementation of rural development programmes pursuant to Regulation (EU) No 1305/2013 of the European Parliament and of the CouncilRegulation (EU) No 1305/2013 of the European Parliament and of the Council of 17 December 2013 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) and repealing Council Regulation (EC) No 1698/2005 (OJ L 347, 20.12.2013, p. 487).. In particular, with regard to the scrutiny of transactions in accordance with Article 77 of Regulation (EU) 2021/2116, Article 64 of Implementing Regulation (EU) 2022/128 provides for the continued application of Articles 42 to 47 of Implementing Regulation (EU) No 908/2014. However, Chapter IV, Section 2, of Implementing Regulation (EU) 2022/128 already lays down comprehensive revised rules concerning the performance by Member States of the scrutiny of transactions and, therefore, Articles 42 to 47 of Implementing Regulation (EU) No 908/2014 should not continue to apply. Article 64, second paragraph, point (a), of Implementing Regulation (EU) 2022/128 should therefore be corrected accordingly.(4)To take into account the need for coherence in the application of certain provisions in relation to the expenditure incurred and payments made for support schemes under Regulation (EU) No 1306/2013 of the European Parliament and of the CouncilRegulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013 on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008 (OJ L 347, 20.12.2013, p. 549)., Regulation (EU) No 228/2013 and Regulation (EU) No 229/2013, the text of the management declaration needs to be modified. Therefore, Annex I to Implementing Regulation (EU) 2022/128 needs to be corrected.(5)Implementing Regulation (EU) 2022/128 should, therefore, be corrected accordingly.(6)Article 2 of Implementing Regulation (EU) 2023/860 provides that the corrections made by it to Implementing Regulation (EU) 2022/128 are to apply from 1 January 2023. Accordingly, the corrections made by this Regulation should also apply retroactively from that date.(7)The measures provided for in this Regulation are in accordance with the opinion of the Committee on the Agricultural Funds,HAS ADOPTED THIS REGULATION:
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