Commission Delegated Regulation (EU) 2024/205 of 18 December 2023 supplementing Regulation (EU) 2021/2116 of the European Parliament and of the Council with specific provisions on the reporting of irregularities concerning the European Agricultural Guarantee Fund and the European Agricultural Fund for Rural Development, and repealing Commission Delegated Regulation (EU) 2015/1971
Commission Delegated Regulation (EU) 2024/205of 18 December 2023supplementing Regulation (EU) 2021/2116 of the European Parliament and of the Council with specific provisions on the reporting of irregularities concerning the European Agricultural Guarantee Fund and the European Agricultural Fund for Rural Development, and repealing Commission Delegated Regulation (EU) 2015/1971THE 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 52(1) thereof,Whereas:(1)The purpose of this Regulation is to supplement the provision set out in Article 50(3) of Regulation (EU) 2021/2116 on the obligations of Member States to make available to the Commission information about irregularities. To enable the Commission to perform its responsibilities concerning the protection of the Union’s financial interests, in particular to perform risk analysis, develop systems for more effective risk identification and produce reports for the purpose of such tasks, it should also be established which data are to be provided.(2)The financial interests of the Union should be protected in the same way irrespective of the funds concerned and the objectives for which such funds are established. To that end, Article 52(1) of Regulation (EU) 2021/2116 empowers the Commission to adopt rules to supplement the Member States’ obligation to report irregularities relating to the financing of the common agricultural policy. Such rules should be equivalent to the detailed rules on the reporting of irregularities set out in Annex XII to Regulation (EU) 2021/1060 of the European Parliament and of the CouncilRegulation (EU) 2021/1060 of the European Parliament and of the Council of 24 June 2021 laying down common provisions on the European Regional Development Fund, the European Social Fund Plus, the Cohesion Fund, the Just Transition Fund and the European Maritime, Fisheries and Aquaculture Fund and financial rules for those and for the Asylum, Migration and Integration Fund, the Internal Security Fund and the Instrument for Financial Support for Border Management and Visa Policy (OJ L 231, 30.6.2021, p. 159)., and in line with the rules set out in Commission Delegated Regulation (EU) 2024/204Commission Delegated Regulation (EU) 2024/204 of 18 December 2023 supplementing Regulation (EU) 2021/691 of the European Parliament and of the Council with specific provisions on the reporting of irregularities concerning the European Globalisation Adjustment Fund for displaced workers (EGF) (OJ L, 2024/204, 29.2.2024, ELI: http://data.europa.eu/eli/reg_del/2024/204/oj).. To enable consistent application of the reporting requirements across Member States, it is necessary to define the term of "suspected fraud", taking into account the definition of fraud and other criminal offences set out in Article 3(2), points (a) and (b), and Article 4(1), (2) and (3) of Directive (EU) 2017/1371 of the European Parliament and of the CouncilDirective (EU) 2017/1371 of the European Parliament and of the Council of 5 July 2017 on the fight against fraud to the Union’s financial interests by means of criminal law (OJ L 198, 28.7.2017, p. 29)., and, for the Member States not bound by that Directive, in Article 1(1), point (a), of the Convention drawn up on the basis of Article K.3 of the Treaty on European Union, on the protection of the European Communities’ financial interestsOJ C 316, 27.11.1995, p. 49..(3)Similarly, the expression "primary administrative or judicial finding" should be defined to ensure effectiveness and consistency in the application of the reporting obligations.(4)It is necessary to clarify that the expression "economic operator" for the purposes of applying the notion of "irregularity" within the meaning of Article 1(2) of Council Regulation (EC, Euratom) No 2988/95Council Regulation (EC, Euratom) No 2988/95 of 18 December 1995 on the protection of the European Communities financial interests (OJ L 312, 23.12.1995, p. 1). and of the other cases of non-compliance with the conditions set out by Member States in the common agriculture policy strategic plans in the context of Article 50(3) of Regulation (EU) 2021/2116, should mean any natural or legal person, or other entity taking part in the implementation of assistance from the funds, with the exception of a Member State authority exercising its prerogatives as a public authority, as provided for in Article 2, point (30), of Regulation (EU) 2021/1060, or paying assigned revenue within the meaning of Article 45 of Regulation (EU) 2021/2116.(5)Regulation (EU) 2021/1060 specifies the reporting threshold below which irregularities do not need to be reported to the Commission and cases for which there is no need for reporting. To strike a balance between the administrative burden on Member States and the common interest in the provision of accurate data for analysis in the Union’s fight against fraud, it is appropriate to align the reporting thresholds and derogations for the reporting of irregularities under this Delegated Regulation with those under Regulation (EU) 2021/1060.(6)To ensure consistency of reporting it is necessary to set criteria for determining when irregularities are to be initially reported and the data to be provided in such initial reports.(7)To ensure the data provided to the Commission is accurate, follow-up reporting is necessary. Member States should, therefore, provide the Commission with up-to-date- information on any significant progress in the administrative and legal procedures or proceedings related to each initial report.(8)Where it is necessary for the purposes of this Regulation to process personal data, this should be carried out in accordance with Union law on the protection of personal data. In light of Regulation (EU) 2016/679 of the European Parliament and of the CouncilRegulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation) (OJ L 119, 4.5.2016, p. 1). and Regulation (EU) 2018/1725 of the European Parliament and of the CouncilRegulation (EU) 2018/1725 of the European Parliament and of the Council of 23 October 2018 on the protection of natural persons with regard to the processing of personal data by the Union institutions, bodies, offices and agencies and on the free movement of such data, and repealing Regulation (EC) No 45/2001 and Decision No 1247/2002/EC (OJ L 295, 21.11.2018, p. 39)., the Commission and the Member States should, in relation to the information provided pursuant to this Regulation, prevent any unauthorised disclosure of, or access to, personal data. In addition, this Regulation should specify the purposes for which the Commission and the Member States may process that data. Any further use thereof is without prejudice to Article 6(4) of Regulation (EU) 2016/679.(9)The obligations of Member States to report irregularities to the Commission via the Irregularity Management System under Regulation (EU) 2021/2116 should be applied without prejudice to their obligations pursuant to Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the CouncilRegulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council of 11 September 2013 concerning investigations conducted by the European Anti-Fraud Office (OLAF) and repealing Regulation (EC) No 1073/1999 of the European Parliament and of the Council and Council Regulation (Euratom) No 1074/1999 (OJ L 248, 18.9.2013, p. 1)., and Council Regulation (EU) 2017/1939Council Regulation (EU) 2017/1939 of 12 October 2017 implementing enhanced cooperation on the establishment of the European Public Prosecutor’s Office ("the EPPO") (OJ L 283, 31.10.2017, p. 1)..(10)The European Data Protection Supervisor was consulted on this Regulation in accordance with Article 42(1) of Regulation (EU) 2018/1725.(11)Commission Delegated Regulation (EU) 2015/1971Commission Delegated Regulation (EU) 2015/1971 of 8 July 2015 supplementing Regulation (EU) No 1306/2013 of the European Parliament and of the Council with specific provisions on the reporting of irregularities concerning the European Agricultural Guarantee Fund and the European Agricultural Fund for Rural Development and repealing Commission Regulation (EC) No 1848/2006 (OJ L 293, 10.11.2015, p. 6)., laying down rules applicable in the programming period 2014-2020, should be repealed. For reasons of legal certainty, Commission Delegated Regulation (EU) 2015/1971 should continue to apply for the reporting of irregularities in respect of assistance granted 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)..(12)As payments have already been made for the funds concerned and irregularities could occur, this Regulation should apply as soon as possible. It should therefore enter into force on the day following that of its publication in the Official Journal of the European Union,HAS ADOPTED THIS REGULATION: