2. The scrutiny referred to in ArticleÂ 77 shall be carried out by the officials of the MemberÂ States. Officials of the Commission may participate in that scrutiny but they may not exercise the powers of scrutiny accorded to the officials of the MemberÂ States. However, they shall have access to the same premises and to the same documents as the officials of the MemberÂ States. 3. Without prejudice to the provisions of Regulations (Euratom, EC) NoÂ 2988/95, (Euratom, EC) NoÂ 2185/96, (EU, Euratom) NoÂ 883/2013 and (EU)Â 2017/1939, where national provisions concerning criminal procedure reserve certain acts for officials specifically designated by the national law, neither the officials of the Commission, nor the officials of the requesting MemberÂ State, shall take part in those acts. In any event, they shall, in particular, not take part in home visits or the formal questioning of persons in the context of the criminal law of the MemberÂ State concerned. They shall, however, have access to information thus obtained. ArticleÂ 82
Implementing powers relating to the scrutiny of transactions
The Commission shall adopt implementing acts laying down rules necessary for the uniform application of this Chapter and in particular relating to the following:
(a)
the performance of the scrutiny referred to in ArticleÂ 77 as regards the selection of undertakings, rate and the timescale for the scrutiny;
(b)
the performance of the mutual assistance referred to in ArticleÂ 79;
(c)
the content of reports referred to in ArticleÂ 80(2), point (b), and any other notification needed under this Chapter. Those implementing acts shall be adopted in accordance with the examination procedure referred to in ArticleÂ 103(3). CHAPTER IV
Control system and administrative penalties in relation to conditionality
ArticleÂ 83
Control system for conditionality
1. MemberÂ States shall set up a system in order to verify that the following categories of beneficiary comply with the obligations laid down in Title III, Chapter I, SectionÂ 2, of Regulation (EU)Â 2021/2115:
(a)
beneficiaries receiving direct payments under Title III, Chapter II, of Regulation (EU)Â 2021/2115;
(b)
beneficiaries receiving annual payments in accordance with ArticlesÂ 70, 71 andÂ 72 of Regulation (EU)Â 2021/2115;
(c)
beneficiaries receiving support in accordance with Chapter IV of Regulation (EU) NoÂ 228/2013 or Chapter IV of Regulation (EU) NoÂ 229/2013. 2. MemberÂ States applying ArticleÂ 28 of Regulation (EU)Â 2021/2115 may set up a simplified control system:
(a)
for beneficiaries receiving payments under ArticleÂ 28 of Regulation (EU)Â 2021/2115; or
(b)
for small farmers, as determined by MemberÂ States pursuant to ArticleÂ 28 of Regulation (EU)Â 2021/2115, not applying for such payments. Where a MemberÂ State does not apply ArticleÂ 28 of Regulation (EU)Â 2021/2115, it may set up a simplified control system for farmers with a maximum size of holding not exceedingÂ 5 hectares of agricultural area declared in accordance with ArticleÂ 69(1) of thisÂ Regulation. 3. MemberÂ States may make use of their existing control systems and administration to ensure compliance with the rules on conditionality. Those systems shall be compatible with the control systems referred to in paragraphsÂ 1 andÂ 2. 4. MemberÂ States shall conduct a yearly review of the control systems referred to in paragraphsÂ 1 andÂ 2 in light of the results achieved.
5. For the purposes of this Chapter, the following definitions apply:
(a)
 requirement means each individual statutory management requirement under Union law referred to in ArticleÂ 12 of Regulation (EU)Â 2021/2115 within a given legal act, differing in substance from any other requirements of the same legal act;
(b)
 legal act means each of the individual directives and regulations referred to in ArticleÂ 12 of Regulation (EU)Â 2021/2115;
(c)
 reoccurrence of non-compliance means non-compliance with the same requirement or standard more than once within a consecutive period of three calendar years, provided that the beneficiary has been informed of previous non-compliance and, where relevant, has had the possibility to take the necessary measures to remedy that previous non-compliance.
6. In order to comply with their control obligations laid down in paragraphsÂ 1 toÂ 4, MemberÂ States:
(a)
shall include on-the-spot checks to verify the compliance of beneficiaries with the obligations laid down in Title III, Chapter I, SectionÂ 2, of Regulation (EU)Â 2021/2115;
(b)
may decide, depending on the requirements, standards, legal acts or areas of conditionality in question, to use the checks, including administrative checks, carried out under the control systems applicable to the respective requirement, standard, legal act or area of conditionality, provided the effectiveness of these checks is at least equal to the on-the-spot checks referred to in point (a);
(c)
may, where appropriate, make use of remote sensing or the area monitoring system or other relevant technologies assisting them to carry out the on-the-spot checks referred to in point (a);
(d)
shall establish the control sample for the on-the-spot checks referred to in point (a) to be carried out each year on the basis of a risk analysis that:
(i)
takes into account, and applies weighting factors to, farm structure, the inherent risk of non-compliance and, where applicable, participation of beneficiaries in the farm advisory services as referred to in ArticleÂ 15 of Regulation (EU)Â 2021/2115,
(ii)
includes a random component, and
(iii)
provides the control sample to cover at leastÂ 1Â % of the beneficiaries listed in paragraphÂ 1 of this Article;
(e)
as regards the obligations of conditionality in relation to Council DirectiveÂ 96/22/ECÂ (35), shall consider the application of a specific sampling level of monitoring plans to fulfil the requirement of the minimum rate laid down in point (d) of this paragraph;
(f)
may decide, when using the simplified control system referred to in paragraphÂ 2, to exclude from the on-the-spot checks referred to in point (a) of this paragraph the verification of compliance with the obligations referred in that point, where it can be demonstrated that cases of non-compliance by the beneficiaries concerned could not have significant consequences for the achievement of the objectives of the legal acts and standards concerned. ArticleÂ 84
System of administrative penalties for conditionality
1. MemberÂ States shall set up a system providing for the application of administrative penalties to beneficiaries referred to in ArticleÂ 83(1) of this Regulation who do not comply, at any time in the calendar year concerned, with the obligations laid down in Title III, Chapter I, SectionÂ 2, of Regulation (EU)Â 2021/2115. The administrative penalties referred to in the first subparagraph shall only apply where the non-compliance is the result of an act or omission directly attributable to the beneficiary concerned, and where one or both of the following conditions are met:
(a)
the non-compliance is related to the agricultural activity of the beneficiary;
(b)
the non-compliance concerns the holding as defined in ArticleÂ 3, point (2), of Regulation (EU)Â 2021/2115 or other areas managed by the beneficiary situated within the territory of the same MemberÂ State. With regard to forest areas, however, the administrative penalties referred to in the first subparagraph shall not apply where no support is claimed for the area concerned in accordance with ArticlesÂ 70 andÂ 71 of Regulation (EU)Â 2021/2115.
2. In their system of administrative penalties referred to in paragraphÂ 1, MemberÂ States:
(a)
shall include rules on the application of administrative penalties in cases where the agricultural land, or an agricultural holding, or part thereof, is transferred during the calendar year or the years concerned; those rules shall be based on a fair and equitable attribution of the liability for non-compliance among transferors andÂ transferees;
(b)
may decide, notwithstanding paragraphÂ 1, not to apply an administrative penalty to a beneficiary per a calendar year when the amount of the penalty is EURÂ 100 or less; however, the beneficiary shall be informed about the finding of the non-compliance and about the obligation to take remedial action for the future;
(c)
shall provide that no administrative penalty be imposed if:
(i)
the non-compliance is due to force majeure or exceptional circumstances in accordance with ArticleÂ 3,
(ii)
the non-compliance is due to an order from a public authority. For the purposes of the first subparagraph, point (a), transfer means any type of transaction whereby the agricultural land, or the agricultural holding, or part thereof, ceases to be at the disposal of the transferor. 3. The application of an administrative penalty shall not affect the legality and regularity of the expenditure to which it applies. ArticleÂ 85
Application and calculation of the administrative penalties
1. The administrative penalties referred to in ArticleÂ 84 shall be applied by means of reduction or exclusion of the total amount of the payments listed in ArticleÂ 83(1) granted or to be granted to the beneficiary concerned in respect of aid applications that the beneficiary has submitted or will submit in the course of the calendar year of the finding of the non-compliance. The reductions or exclusions shall be calculated on the basis of the payments granted or to be granted in the calendar year in which the non-compliance occurred. However, where it is not possible to determine the calendar year in which the non-compliance occurred, the reductions or exclusions shall be calculated on the basis of the payments granted or to be granted in the calendar year of the finding of the non-compliance. For the calculation of those reductions and exclusions, account shall be taken of the severity, extent, permanence or reoccurrence and intentionality of the non-compliance detected. The administrative penalties imposed shall be effective, proportionate and dissuasive. The administrative penalties shall be based on the controls carried out in accordance withÂ ArticleÂ 83(6).
2. The reduction shall, as a general rule, beÂ 3Â % of the total amount of the payments referred to in paragraphÂ 1. 3. Where the non-compliance has no or only insignificant consequences for the achievement of the objective of the standard or requirement concerned, no administrative penalty shall be applied. MemberÂ States shall set up an awareness mechanism to ensure that beneficiaries are informed about the non-compliance detected and possible remedial actions to be taken. That mechanism shall also include the specific farm advisory services referred to in ArticleÂ 15 of Regulation (EU)Â 2021/2115 participation at which may be made mandatory for the beneficiaries concerned. 4. Where a MemberÂ State uses the area monitoring system referred to in ArticleÂ 66(1), point (c), to detect cases of non-compliance, it may decide to apply a lower percentage reduction than that provided for in paragraphÂ 2 of this Article. 5. Where the non-compliance has grave consequences for the achievement of the objective of the standard or requirement concerned or constitutes a direct risk to public or animal health, a higher percentage reduction than that provided for in paragraphÂ 2 shall be applied. 6. Where the same non-compliance persists or reoccurs once within three consecutive calendar years, the percentage reduction shall, as a general rule, beÂ 10Â % of the total amount of the payments referred to in paragraphÂ 1. Further reoccurrences of the same non-compliance without justified reason by the beneficiary shall be considered to be cases of intentional non-compliance. In the case of intentional non-compliance, the percentage reduction shall be at leastÂ 15Â % of the total amount of the payments referred to in paragraphÂ 1. 7. In order to ensure a level playing field for MemberÂ States and the effectiveness, proportionality and dissuasive effect of the administrative penalties under this Chapter, the Commission is empowered to adopt delegated acts in accordance with ArticleÂ 102 supplementing this Regulation with detailed rules on the application and calculation of those penalties. ArticleÂ 86
Amounts resulting from the administrative penalties on conditionality
MemberÂ States may retainÂ 25Â % of the amounts resulting from the reductions and exclusions referred to in ArticleÂ 85. CHAPTER V
Control system and administrative penalties in relation to social conditionality
ArticleÂ 87
Control system for social conditionality
1. MemberÂ States shall set up a system providing for the application of administrative penalties to beneficiaries referred to in ArticleÂ 14 of Regulation (EU)Â 2021/2115 who do not comply with the rules on social conditionality listed in Annex IV to that Regulation. To that end, MemberÂ States shall make use of their applicable control and enforcement systems in the field of social and employment legislation and applicable labour standards to ensure that beneficiaries of the aid referred to in ArticleÂ 14 of Regulation (EU)Â 2021/2115, in Chapter IV of Regulation (EU) NoÂ 228/2013 or in Chapter IV of Regulation (EU) NoÂ 229/2013 comply with the obligations referred to in Annex IV to Regulation (EU)Â 2021/2115. 2.
In order to ensure a level playing field for MemberÂ States and the effectiveness, proportionality and dissuasive effect of the administrative penalties under this Chapter, the Commission is empowered to adopt delegated acts in accordance with ArticleÂ 102 supplementing this Regulation with detailed rules on the application and calculation of those penalties. TITLE V
COMMON PROVISIONS
CHAPTER I
Transmission of information
ArticleÂ 90
Communication of information
1. In addition to their communication obligations pursuant to Regulation (EU)Â 2021/2115, MemberÂ States shall send to the Commission the following information, declarations andÂ documents:
(a)
for accredited paying agencies and designated and accredited coordinating bodies:
(i)
their accreditation and, where relevant, designation document,
(ii)
their function (accredited paying agency or designated and accredited coordinating body),
(iii)
where relevant, the withdrawal of their accreditation;
(b)
for certification bodies:
(i)
their name,
(ii)
their address;
(c)
for measures relating to operations financed by the EAGF and EAFRD:
(i)
declarations of expenditure, which also act as payment requests, signed by the accredited paying agency or the designated and accredited coordinating body and accompanied by the requisite information,
(ii)
with regard to the EAGF, estimates of their financial requirements, and, with regard to the EAFRD, an update of estimated declarations of expenditure which will be submitted during the year and estimated declarations of expenditure in respect of the following financial year,
(iii)
the management declaration and the annual accounts of the accredited payingÂ agencies. 2. MemberÂ States shall inform the Commission regularly of the application of the integrated system referred to in Title IV, Chapter II. The Commission shall organise exchanges of views on this subject with the MemberÂ States. ArticleÂ 91
Confidentiality
1. MemberÂ States and the Commission shall take all necessary steps to ensure the confidentiality of the information communicated or obtained under inspection and clearance of accounts measures implemented under this Regulation. The rules laid down in ArticleÂ 8 of Regulation (Euratom, EC) NoÂ 2185/96 shall apply to that information. 2. Without prejudice to national provisions relating to legal proceedings, information collected in the course of scrutiny as provided for in Title IV, Chapter III, shall be protected by professional secrecy. It shall not be communicated to any persons other than those who, by reason of their duties in the MemberÂ States or in the institutions of the Union, are required to have knowledge thereof for the purposes of performing those duties. ArticleÂ 92
Implementing powers relating to transmission of information
The Commission may adopt implementing acts laying down rules on:
(a)
the form, content, intervals, deadlines and arrangements for transmitting or making available to the Commission:
(i)
declarations of expenditure and estimates of expenditure and their updates, including assigned revenue,
(ii)
management declaration and annual accounts of the paying agencies,
(iii)
the account certification reports,
(iv)
the names and particulars of accredited paying agencies, designated and accredited coordinating bodies and designated certification bodies,
(v)
arrangements for taking account of, and paying, expenditure financed by the EAGF and EAFRD,
(vi)
notifications of financial adjustments made by MemberÂ States in connection with interventions for rural development,
(vii)
information on the measures taken pursuant to ArticleÂ 59;
(b)
the arrangements governing exchanges of information and documents between the Commission and the MemberÂ States, and the implementation of information systems, including the type, format and content of data to be processed by those systems and the corresponding data storage rules;
(c)
the notifications to the Commission by MemberÂ States of information, documents, statistics and reports, and the deadlines and methods for such notification.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in ArticleÂ 103(3). CHAPTER II
Use of the euro
ArticleÂ 93
General principles
1. The amounts given in the Commission implementing decisions approving the CAP Strategic Plans, the amounts of commitments and payments by the Commission and the amounts of expenditure attested or certified and amounts in declarations of expenditure by the MemberÂ States shall be expressed and paid in euro. 2. The prices and amounts fixed in agricultural legislation shall be expressed in euro. Those prices and amounts shall be granted or collected in euros in the MemberÂ States which have adopted the euro and in the national currency in the MemberÂ States which haveÂ not. ArticleÂ 94
Exchange rate and operative event
1. The prices and amounts referred to in ArticleÂ 93(2) shall be converted in the MemberÂ States which have not adopted the euro into their national currency by means of an exchange rate. 2. The operative event for the exchange rate shall be:
(a)
the completion of customs import or export formalities in the case of amounts collected or granted in trade with third countries;
(b)
the event whereby the economic objective of the operation is attained in all otherÂ cases.
3. Where a direct payment provided for in Regulation (EU)Â 2021/2115 is made to a beneficiary in a currency other than the euro, MemberÂ States shall convert the amount of aid expressed in euros into the national currency on the basis of their most recent exchange rate set by the European Central Bank (ECB) prior toÂ 1Â October of the year for which the aid is granted. By way of derogation from the first subparagraph, MemberÂ States may decide, in duly justified cases, to carry out the conversion on the basis of the average of the exchange rates set by the ECB during the month prior toÂ 1Â October of the year for which the aid is granted. MemberÂ States that choose that option shall set and publish that average rate beforeÂ 1Â December of that year. 4. As regards the EAGF, when drawing up their declarations of expenditure, MemberÂ States which have not adopted the euro shall apply the same exchange rate as that which they used to make payments to beneficiaries or receive revenue, in accordance with this Chapter. 5. The Commission is empowered to adopt delegated acts in accordance with ArticleÂ 102 supplementing this Regulation with rules on the operative events and the exchange rate to be used. The specific operative event shall be determined taking account of the followingÂ criteria:
(a)
actual applicability as soon as possible of adjustments to the exchange rate;
(b)
similarity of the operative events for analogous operations carried out under the market organisation;
(c)
coherence in the operative events for the various prices and amounts relating to the market organisation;
(d)
practicability and effectiveness of checks on the application of suitable exchangeÂ rates. 6. The Commission is empowered to adopt delegated acts in accordance with ArticleÂ 102 supplementing this Regulation with rules on the exchange rate applicable when declarations of expenditure are drawn up and when public storage operations are recorded in the accounts of the paying agency. ArticleÂ 95
Safeguard measures and derogations
1. The Commission may adopt implementing acts safeguarding the application of Union law if exceptional monetary practices concerning a national currency are likely to jeopardise it. Those implementing acts may derogate from the existing rules only for a period of time which is strictly necessary. Those implementing acts shall be adopted in accordance with the examination procedure referred to in ArticleÂ 103(3). The EuropeanÂ Parliament, the Council and the MemberÂ States shall be notified forthwith of the measures referred to in the first subparagraph.
2. Where exceptional monetary practices concerning a national currency are likely to jeopardise the application of Union law, the Commission is empowered to adopt delegated acts in accordance with ArticleÂ 102 supplementing this Regulation with derogations from this Chapter in the following cases:
(a)
where a MemberÂ State uses abnormal exchange techniques such as multiple exchange rates or operates barter agreements;
(b)
where MemberÂ States have currencies which are not quoted on official foreign exchange markets or where the trend in such currencies is likely to create distortion inÂ trade. ArticleÂ 96
Use of the euro by MemberÂ States that have not adopted the euro
1. If a MemberÂ State which has not adopted the euro decides to pay the expenditure resulting from agricultural legislation in euros rather than in its national currency, that MemberÂ State shall take measures to ensure that the use of the euro does not provide a systematic advantage compared with the use of national currency. 2. The MemberÂ State shall notify the Commission of the planned measures referred to in paragraphÂ 1 before they come into effect.
Those measures shall not take effect until the Commission has notified that MemberÂ State of its agreement thereto. CHAPTER III
Reporting
ArticleÂ 97
Annual financial report
ByÂ 30Â September of each year following the budgetary year, the Commission shall submit to the EuropeanÂ Parliament and to the Council a financial report on the administration of the EAGF and EAFRD during the previous budgetary year. CHAPTER IV
Transparency
ArticleÂ 98
Publication of information relating to beneficiaries
1. MemberÂ States shall ensure annual ex-post publication of the beneficiaries of the EAGF and EAFRD for the purposes of ArticleÂ 49(3) andÂ (4) of Regulation (EU)Â 2021/1060 and in accordance with paragraphsÂ 2, 3 andÂ 4 of this Article, including, where applicable, the information on groups in which the beneficiaries participate in accordance with ArticleÂ 59(4) of this Regulation, as provided to them by those beneficiaries in accordance with ArticleÂ 59(4) of this Regulation. 2. ArticleÂ 49(3), points (a), (b), (d) to (j) and (l), and ArticleÂ 49(4) of Regulation (EU)Â 2021/1060 shall apply in respect of beneficiaries of the EAFRD and the EAGF, where relevant. The application of ArticleÂ 49(3), point (e), of that Regulation shall be limited to the purpose of the operation. ArticleÂ 49(3), point (k), of that Regulation shall apply to the EAFRD.
3. For the purposes of this Article, the following definitions apply:
(a)
 operation means measure, sector or type of intervention;
(b)
 total cost of the operation means the amounts of payment corresponding to each measure, sector, or type of intervention financed by the EAGF or the EAFRD received by each beneficiary in the financial year concerned; as regards the payments corresponding to the types of intervention financed by the EAFRD, the amounts to be published correspond to the total public funding, including both the Union and the national contribution;
(c)
 location indicator or geolocation for the operation means the municipality where the beneficiary is resident or is registered and, where available, the postal code or the part thereof identifying the municipality. 4. Each MemberÂ State shall make the information referred to in ArticleÂ 49(3) andÂ (4) of Regulation (EU)Â 2021/1060 available on a single website. Such information shall remain available for two years from the date of its initial publication. MemberÂ States shall not publish the information referred to in ArticleÂ 49(3), points (a) and (b), of Regulation (EU)Â 2021/1060 if the amount of aid received in one year by a beneficiary is equal to or less than EURÂ 1Â 250. ArticleÂ 99
Informing beneficiaries of the publication of data concerning them
MemberÂ States shall inform the beneficiaries that data concerning them will be made public in accordance with ArticleÂ 98 and that such data may be processed by auditing and investigating bodies of the Union and the MemberÂ States for the purposes of protecting the Union s financialÂ interests. In accordance with the requirements of Regulation (EU)Â 2016/679, where personal data are concerned, the MemberÂ States shall inform the beneficiaries of their rights under that Regulation and of the procedures applicable for exercising those rights. ArticleÂ 100
Implementing powers relating to transparency
The Commission shall adopt implementing acts laying down rules on:
(a)
the form, including the way of presentation by measure, sector, or type of intervention, and the timescale of the publication provided for in ArticlesÂ 98 andÂ 99;
(b)
the uniform application of ArticleÂ 99;
(c)
the cooperation between the Commission and MemberÂ States. Those implementing acts shall be adopted in accordance with the examination procedure referred to in ArticleÂ 103(3). CHAPTER V
Protection of personal data
ArticleÂ 101
Processing and protection of personal data
1. Without prejudice to ArticlesÂ 98, 99 andÂ 100, MemberÂ States and the Commission shall collect personal data for the purposes of carrying out their respective management, control, audit and monitoring and evaluation obligations under this Regulation and, in particular, those laid down in Title II, Chapter II, Title III, Chapters III and IV, Title IV and Title V, Chapter III, and for statistical purposes, and shall not process those data in a way that is incompatible with those purposes. 2. Where personal data are processed for monitoring and evaluation purposes under Regulation (EU)Â 2021/2115, and for statistical purposes, they shall be made anonymous. 3. Personal data shall be processed in accordance with Regulations (EU)Â 2016/679 and (EU)Â 2018/1725. In particular, such data shall not be stored in a form which enables data subjects to be identified for longer than is necessary for the purposes for which those data were collected or for which they are further processed, taking into account the minimum retention periods laid down in the applicable Union and national law. 4. MemberÂ States shall inform the data subjects that their personal data may be processed by national and Union bodies in accordance with paragraphÂ 1 and that in this respect they enjoy the data protection rights provided by Regulations (EU)Â 2016/679 and (EU)Â 2018/1725. TITLE VI
DELEGATED ACTS AND IMPLEMENTING ACTS
ArticleÂ 102
Exercise of the delegation
1. The power to adopt delegated acts is conferred on the Commission subject to the conditions laid down in this Article. 2. The power to adopt delegated acts referred to in ArticleÂ 11(1), ArticleÂ 17(5), ArticleÂ 23(2), ArticleÂ 38(2), ArticleÂ 40(3), ArticleÂ 41(3), ArticleÂ 44(4) andÂ (5), ArticleÂ 47(1), ArticleÂ 52(1), ArticleÂ 54(4), ArticleÂ 55(6), ArticleÂ 60(3), ArticleÂ 64(3), ArticleÂ 74, ArticleÂ 76(2), ArticleÂ 85(7), ArticleÂ 89(2), ArticleÂ 94(5) andÂ (6), ArticleÂ 95(2) and ArticleÂ 105 shall be conferred on the Commission for a period of seven years from 7Â December 2021. The Commission shall draw up a report in respect of the delegation of power not later than nine months before the end of the seven-year period. The delegation of power shall be tacitly extended for periods of an identical duration, unless the EuropeanÂ Parliament or the Council opposes such extension not later than three months before the end of each period. 3. The delegation of power referred to in ArticleÂ 11(1), ArticleÂ 17(5), ArticleÂ 23(2), ArticleÂ 38(2), ArticleÂ 40(3), ArticleÂ 41(3), ArticleÂ 44(4) andÂ (5), ArticleÂ 47(1), ArticleÂ 52(1), ArticleÂ 54(4), ArticleÂ 55(6), ArticleÂ 60(3), ArticleÂ 64(3), ArticleÂ 74, ArticleÂ 76(2), ArticleÂ 85(7), ArticleÂ 89(2), ArticleÂ 94(5) andÂ (6), ArticleÂ 95(2) and ArticleÂ 105 may be revoked at any time by the EuropeanÂ Parliament or by the Council. A decision to revoke shall put an end to the delegation of the power specified in that decision. It shall take effect the day following the publication of the decision in the Official Journal of the EuropeanÂ Union or at a later date specified therein. It shall not affect the validity of any delegated acts already in force.
4. Before adopting a delegated act, the Commission shall consult experts designated by each MemberÂ State in accordance with the principles laid down in the Interinstitutional Agreement ofÂ 13Â AprilÂ 2016 on Better Law-Making. 5. As soon as it adopts a delegated act, the Commission shall notify it simultaneously to the EuropeanÂ Parliament and to the Council. 6. A delegated act adopted pursuant to ArticleÂ 11(1), ArticleÂ 17(5), ArticleÂ 23(2), ArticleÂ 38(2), ArticleÂ 40(3), ArticleÂ 41(3), ArticleÂ 44(4) andÂ (5), ArticleÂ 47(1), ArticleÂ 52(1), ArticleÂ 54(4), ArticleÂ 55(6), ArticleÂ 60(3), ArticleÂ 64(3), ArticleÂ 74, ArticleÂ 76(2), ArticleÂ 85(7), ArticleÂ 89(2), ArticleÂ 94(5) andÂ (6), ArticleÂ 95(2) and ArticleÂ 105 shall enter into force only if no objection has been expressed either by the EuropeanÂ Parliament or by the Council within a period of two months of notification of that act to the EuropeanÂ Parliament and to the Council or if, before the expiry of that period, the EuropeanÂ Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by two months at the initiative of the EuropeanÂ Parliament or of the Council. ArticleÂ 103
Committee procedure
1. The Commission shall be assisted by a committee, called the Committee on the Agricultural Funds. That committee shall be a committee within the meaning of Regulation (EU) NoÂ 182/2011. For the purposes of ArticlesÂ 11, 12, 17, 18, 23, 26, 32, 39 toÂ 44, 47, 51 toÂ 55, 58, 59, 60, 64, 75, 82, 92, 95 andÂ 100, as regards matters relating to interventions in the form of direct payments, interventions in certain sectors, interventions for rural development and the common organisation of markets, the Commission shall be assisted by the Committee on the Agricultural Funds, the Common Agricultural Policy Committee established by Regulation (EU)Â 2021/2115 and the Committee for the Common Organisation of the Agricultural Markets established by Regulation (EU) NoÂ 1308/2013, respectively. 2. Where reference is made to this paragraph, ArticleÂ 4 of Regulation (EU) NoÂ 182/2011 shallÂ apply. 3. Where reference is made to this paragraph, ArticleÂ 5 of Regulation (EU) NoÂ 182/2011 shallÂ apply. TITLE VII
FINAL PROVISIONS
ArticleÂ 104
Repeal
1. Regulation (EU) NoÂ 1306/2013 is repealed. However:
(a)
ArticleÂ 4(1), point (b), ArticleÂ 5, ArticleÂ 7(3), ArticlesÂ 9, 17, 21 andÂ 34, ArticleÂ 35(4), ArticlesÂ 36, 37, 38, 40 toÂ 43, 51, 52, 54, 56, 59, 63, 64, 67, 68, 70 toÂ 75, 77, 91 toÂ 97, 99 andÂ 100, ArticleÂ 102(2) and ArticlesÂ 110 andÂ 111 of Regulation (EU) NoÂ 1306/2013 continue to apply:
(i)
in relation to expenditure incurred and payments made for support schemes under Regulation (EU) NoÂ 1307/2013 in respect of the calendar yearÂ 2022 andÂ before;
(ii)
for measures implemented under Regulations (EU) NoÂ 228/2013, (EU) NoÂ 229/2013, (EU) NoÂ 1308/2013 and (EU) NoÂ 1144/2014 untilÂ 31Â DecemberÂ 2022;
(iii)
for the aid schemes referred to in ArticleÂ 5(6), first subparagraph, point (c), and ArticleÂ 5(7) of Regulation (EU)Â 2021/2115 of the EuropeanÂ Parliament and of the CouncilÂ (36) in relation to expenditure incurred and payments made for operations implemented pursuant to Regulation (EU) NoÂ 1308/2013 afterÂ 31Â DecemberÂ 2022 and until the end of those aid schemes; and
(iv)
as regards the EAFRD, in relation to expenditure incurred by the beneficiaries and payments made by the paying agency in the framework of the implementation of rural development programmes pursuant to Regulation (EU) NoÂ 1305/2013;
(b)
ArticleÂ 69 of Regulation (EU) NoÂ 1306/2013 continue to apply in relation to expenditure incurred and payments made for support schemes pursuant to Regulation (EU) NoÂ 1307/2013 and in the framework of the implementation of rural development programmes approved by the Commission under Regulation (EU) NoÂ 1305/2013 and other CAP measures laid down in Title II, Chapter I, of Regulation (EU) NoÂ 1306/2013 implemented beforeÂ 1Â JanuaryÂ 2023;
(c)
ArticleÂ 54(2) of Regulation (EU) NoÂ 1306/2013 continue to apply in relation to revenue declared in the framework of the implementation of rural development programmes approved by the Commission under Regulation (EU) NoÂ 1305/2013, Regulation (EC) NoÂ 1698/2005 and Commission Regulation (EC) NoÂ 27/2004Â (37);
(d)
Regulation (EU) NoÂ 1306/2013 continue to apply in relation to expenditure relating to legal commitments referred to in ArticleÂ 155(2) of Regulation (EU)Â 2021/2115. Notwithstanding that, ArticleÂ 31 of this Regulation shall apply to the expenditure notified to the Commission in accordance with ArticleÂ 155(2) of Regulation (EU)Â 2021/2115, which shall for this purpose be considered to be a type ofÂ intervention. 2. References to the repealed Regulation shall be construed as references to this Regulation, to Regulation (EU)Â 2021/2115 and to Regulation (EU) NoÂ 1308/2013 and shall be read in accordance with the correlation table in the Annex. ArticleÂ 105
Transitional measures
The Commission is empowered to adopt delegated acts in accordance with ArticleÂ 102 which are necessary to ensure the smooth transition from the arrangements provided for in Regulation (EU) NoÂ 1306/2013, as referred to in ArticleÂ 104 of this Regulation, to those laid down in this Regulation, supplementing this Regulation with derogations from, and additions to, the rules provided for in this Regulation. ArticleÂ 106
Entry into force and application
This Regulation shall enter into force on the day following that of its publication in the Official Journal of the EuropeanÂ Union. It shall apply fromÂ 1Â JanuaryÂ 2023. However, ArticleÂ 16 shall apply to expenditure effected fromÂ 16Â OctoberÂ 2022 as regards the EAGF.
This Regulation shall be binding in its entirety and directly applicable in all MemberÂ States. Done at Brussels, 2Â December 2021
For the EuropeanÂ Parliament
The President
D. M. SASSOLI
For the Council
The President
J. VRTOVEC
(1) 
OJ C 41, 1.2.2019, p. 1. (2) 
OJ C 62, 15.2.2019, p. 214. (3) 
OJ C 86, 7.3.2019, p. 173. (4) Position of the European Parliament of 23Â November 2021 (not yet published in the Official Journal) and decision of the Council of 2Â December 2021. (5) Regulation (EU) 2021/2115 of the European Parliament and of the Council of 2Â December 2021 establishing rules on support for strategic plans to be drawn up by Member States under the common agricultural policy (CAP Strategic Plans) and financed by the European Agricultural Guarantee Fund (EAGF) and by the European Agricultural Fund for Rural Development (EAFRD) and repealing Regulations (EU) NoÂ 1305/2013 and (EU) NoÂ 1307/2013 (see page 1 of this Official Journal).
(6) Regulation (EU) NoÂ 1306/2013 of the European Parliament and of the Council of 17Â December 2013 on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC) NoÂ 352/78, (EC) NoÂ 165/94, (EC) NoÂ 2799/98, (EC) NoÂ 814/2000, (EC) NoÂ 1290/2005 and (EC) NoÂ 485/2008 (OJÂ LÂ 347, 20.12.2013, p. 549). (7) Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18Â July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) NoÂ 1296/2013, (EU) NoÂ 1301/2013, (EU) NoÂ 1303/2013, (EU) NoÂ 1304/2013, (EU) NoÂ 1309/2013, (EU) NoÂ 1316/2013, (EU) NoÂ 223/2014, (EU) NoÂ 283/2014, and Decision NoÂ 541/2014/EU and repealing Regulation (EU, Euratom) NoÂ 966/2012 (OJ L 193, 30.7.2018, p.
1). (8) Council Regulation (EU, Euratom) 2020/2093 of 17Â December 2020 laying down the multiannual financial framework for the years 2021 to 2027 (OJ L 433 I, 22.12.2020, p. 11). (9) 
OJ L 433 I, 22.12.2020, p. 28. (10) Regulation (EU, Euratom) NoÂ 883/2013 of the European Parliament and of the Council of 11Â September 2013 concerning investigations conducted by the European Anti-Fraud Office (OLAF) and repealing Regulation (EC) NoÂ 1073/1999 of the European Parliament and of the Council and Council Regulation (Euratom) NoÂ 1074/1999 (OJ L 248, 18.9.2013, p.
1). (11) Council Regulation (EC, Euratom) NoÂ 2988/95 of 18Â December 1995 on the protection of the European Communities financial interests (OJ L 312, 23.12.1995, p. 1). (12) Council Regulation (Euratom, EC) NoÂ 2185/96 of 11Â November 1996 concerning on-the-spot checks and inspections carried out by the Commission in order to protect the European Communities financial interests against fraud and other irregularities (OJ L 292, 15.11.1996, p. 2). (13) Council Regulation (EU) 2017/1939 of 12Â 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). (14) Directive (EU) 2017/1371 of the European Parliament and of the Council of 5Â 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). (15) See in particular: judgment of the Court of 6Â December 1989 in Case C-329/88, Commission of the European Communities v Hellenic Republic, ECLI:EU:C:1989:618; judgment of the Court of 1Â June 1994 in Case C-317/92, Commission of the European Communities v Federal Republic ofÂ Germany, ECLI:EU:C:1994:212; judgment of the Court (First Chamber) of 6Â October 2009 in Case C-562/07, Commission of the European Communities v Kingdom of Spain, ECLI:EU:C:2009:614; judgment of the Court of First Instance (Second Chamber) of 14Â September 1995 in Case T-571/93, Lefebvre frÃ¨res et sÅurs, GIE Fructifruit, Association des MÃ»risseurs IndÃ©pendants and Star fruits Cie v Commission of the European Communities, ECLI:EU:T:1995:163; judgment of the Court (Grand Chamber) ofÂ 19Â May 2009 in Case C-531/06, Commission of the European Communities v Italian Republic, ECLI:EU:C:2009:315.
(16) Regulation (EU) NoÂ 228/2013 of the European Parliament and of the Council of 13Â MarchÂ 2013 laying down specific measures for agriculture in the outermost regions of the Union and repealing Council Regulation (EC) NoÂ 247/2006 (OJ L 78, 20.3.2013, p. 23). (17) Regulation (EU) NoÂ 229/2013 of the European Parliament and of the Council of 13Â MarchÂ 2013 laying down specific measures for agriculture in favour of the smaller Aegean islands and repealing Council Regulation (EC) NoÂ 1405/2006 (OJ L 78, 20.3.2013, p. 41).
(18) Judgment of the Court of Justice of 27Â January 2021, De Ruiter vof v Minister van Landbouw, Natuur en Voedselkwaliteit, C-361/19, ECLI:EU:C:2021:71. (19) Regulation (EU) 2016/679 of the European Parliament and of the Council of 27Â 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). (20) Regulation (EU) 2018/1725 of the European Parliament and of the Council of 23Â OctoberÂ 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) NoÂ 45/2001 and Decision NoÂ 1247/2002/EC (OJ L 295, 21.11.2018, p.
39). (21) Regulation (EU) 2021/1060 of the European Parliament and of the Council of 24Â 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). (22) 
OJ L 123, 12.5.2016, p. 1. (23) Regulation (EU) NoÂ 952/2013 of the European Parliament and of the Council of 9Â OctoberÂ 2013 laying down the Union Customs Code (OJ L 269, 10.10.2013, p. 1). (24) Regulation (EU) NoÂ 182/2011 of the European Parliament and of the Council of 16Â FebruaryÂ 2011 laying down the rules and general principles concerning mechanisms for control by Member States of the Commission s exercise of implementing powers (OJ L 55, 28.2.2011, p.Â 13). (25) Directive 2014/24/EU of the European Parliament and of the Council of 26Â February 2014 on public procurement and repealing Directive 2004/18/EC (OJ L 94, 28.3.2014, p.
65). (26) Regulation (EU) NoÂ 1308/2013 of the European Parliament and of the Council of 17Â December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) NoÂ 922/72, (EEC) NoÂ 234/79, (EC) NoÂ 1037/2001 and (EC) NoÂ 1234/2007 (OJ L 347, 20.12.2013, p. 671). (27) Council Regulation (EC) NoÂ 58/2003 of 19Â December 2002 laying down the statute for executive agencies to be entrusted with certain tasks in the management of Community programmes (OJ L 11, 16.1.2003, p.
1). (28) Regulation (EU) NoÂ 1151/2012 of the European Parliament and of the Council of 21Â NovemberÂ 2012 on quality schemes for agricultural products and foodstuffs (OJ L 343, 14.12.2012, p. 1). (29) Regulation (EU) NoÂ 1144/2014 of the European Parliament and of the Council of 22Â OctoberÂ 2014 on information provision and promotion measures concerning agricultural products implemented in the internal market and in third countries and repealing Council Regulation (EC) NoÂ 3/2008 (OJ L 317, 4.11.2014, p.
56). (30) Directive 2013/34/EU of the European Parliament and of the Council of 26Â June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC andÂ 83/349/EEC (OJ L 182, 29.6.2013, p. 19). (31) Regulation (EU) 2016/429 of the European Parliament and of the Council of 9Â March 2016 on transmissible animal diseases and amending and repealing certain acts in the area of animal health (Animal Health Law)(OJ L 84, 31.3.2016, p.
1). (32) Council Directive 91/676/EEC of 12Â December 1991 concerning the protection of waters against pollution caused by nitrates from agricultural sources (OJ L 375, 31.12.1991, p. 1). (33) Directive 2007/2/EC of the European Parliament and of the Council of 14Â March 2007 establishing an Infrastructure for Spatial Information in the European Community (INSPIRE) (OJ L 108, 25.4.2007, p. 1). (34) Regulation (EC) NoÂ 223/2009 of the European Parliament and of the Council of 11Â MarchÂ 2009 on European statistics and repealing Regulation (EC, Euratom) NoÂ 1101/2008 of the European Parliament and of the Council on the transmission of data subject to statistical confidentiality to the Statistical Office of the European Communities, Council Regulation (EC) NoÂ 322/97 on Community Statistics, and Council Decision 89/382/EEC, Euratom establishing a Committee on the Statistical Programmes of the European Communities (OJ L 87, 31.3.2009, p.
164). (35) Council Directive 96/22/EC of 29Â April 1996 concerning the prohibition on the use in stockfarming of certain substances having a hormonal or thyrostatic action and of Ã-agonists, and repealing Directives 81/602/EEC, 88/146/EEC andÂ 88/299/EEC (OJ L 125, 23.5.1996, p. 3). (36) Regulation (EU) 2021/2115 of the European Parliament and of the Council of 2Â December 2021 amending Regulations (EU) NoÂ 1308/2013 establishing a common organisation of the markets in agricultural products, (EU) NoÂ 1151/2012 on quality schemes for agricultural products and foodstuffs, (EU) NoÂ 251/2014 on the definition, description, presentation, labelling and the protection of geographical indications of aromatised wine products and (EU) NoÂ 228/2013 laying down specific measures for agriculture in the outermost regions of the Union (see page 1 of this Official Journal).
(37) Commission Regulation (EC) NoÂ 27/2004 of 5Â January 2004 laying down transitional detailed rules for the application of Council Regulation (EC) NoÂ 1257/1999 as regards the financing by the EAGGF Guarantee Section of rural development measures in the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia (OJ L 5, 9.1.2004, p. 36). ANNEX
CORRELATION TABLE
Regulation (EU) NoÂ 1306/2013
This Regulation
Regulation (EU)Â 2021/2115
Regulation (EU) NoÂ 1308/2013
ArticleÂ 1
ArticleÂ 1
 
 
ArticleÂ 2
ArticlesÂ 2 andÂ 3
 
 
ArticleÂ 3
ArticleÂ 4
 
 
ArticleÂ 4
ArticleÂ 5
 
 
ArticleÂ 5
ArticleÂ 6
 
 
ArticleÂ 6
ArticleÂ 7
 
 
ArticleÂ 7(1), (2) andÂ (3)
ArticleÂ 9
 
 
ArticleÂ 7(4) andÂ (5)
ArticleÂ 10
 
 
ArticleÂ 7(6)
 
 
 
ArticleÂ 8
ArticleÂ 11
 
 
ArticleÂ 9
ArticleÂ 12
 
 
ArticleÂ 10
ArticleÂ 37, point (a)
 
 
ArticleÂ 11
ArticleÂ 44(1)
 
 
ArticleÂ 12
 
ArticleÂ 15(1), (2) andÂ (4)
 
ArticleÂ 13(1)
 
ArticleÂ 15(3)
 
ArticleÂ 13(2) andÂ (3)
 
 
 
ArticleÂ 14
 
 
 
ArticleÂ 15
 
 
 
ArticleÂ 16
ArticleÂ 14
 
 
ArticleÂ 17
ArticleÂ 20
 
 
ArticleÂ 18
ArticleÂ 21
 
 
ArticleÂ 19
ArticleÂ 22
 
 
ArticleÂ 20
ArticleÂ 23
 
 
ArticleÂ 21
ArticleÂ 24
 
 
ArticleÂ 22
ArticleÂ 25
 
 
ArticleÂ 23
ArticleÂ 26
 
 
ArticleÂ 24
ArticleÂ 15
 
 
ArticleÂ 25
ArticleÂ 16
 
 
ArticleÂ 26
ArticleÂ 17
 
 
ArticleÂ 27
ArticleÂ 18
 
 
ArticleÂ 28
ArticleÂ 19
 
 
ArticleÂ 29
 
 
 
ArticleÂ 30
ArticleÂ 36
 
 
ArticleÂ 31
ArticleÂ 27
 
 
ArticleÂ 32
ArticleÂ 28
 
 
ArticleÂ 33
ArticleÂ 29
 
 
ArticleÂ 34
ArticleÂ 30
 
 
ArticleÂ 35
ArticleÂ 31
 
 
ArticleÂ 36
ArticleÂ 32
 
 
ArticleÂ 37
ArticleÂ 33
 
 
ArticleÂ 38
ArticleÂ 34
 
 
ArticleÂ 39
ArticleÂ 35
 
 
ArticleÂ 40
ArticleÂ 38
 
 
ArticleÂ 41
ArticleÂ 39
 
 
ArticleÂ 42
 
 
 
ArticleÂ 43
ArticleÂ 45
 
 
ArticleÂ 44
ArticleÂ 43(1)
 
 
ArticleÂ 45
ArticleÂ 46
 
 
ArticleÂ 46
ArticleÂ 43(2) and ArticleÂ 47
 
 
ArticleÂ 47
ArticleÂ 49
 
 
ArticleÂ 48
ArticleÂ 50
 
 
ArticleÂ 49
ArticleÂ 51(1) andÂ (2)
 
 
ArticleÂ 50
ArticleÂ 51(3) and ArticleÂ 52
 
 
ArticleÂ 51
ArticleÂ 53
 
 
ArticleÂ 52
ArticleÂ 55
 
 
ArticleÂ 53
 
 
 
ArticleÂ 54
 
 
 
ArticleÂ 55
ArticleÂ 56
 
 
ArticleÂ 56
ArticleÂ 57
 
 
ArticleÂ 57
ArticleÂ 58
 
 
ArticleÂ 58
ArticleÂ 59
 
 
ArticleÂ 59
 
 
 
ArticleÂ 60
ArticleÂ 62
 
 
ArticleÂ 61
ArticleÂ 63
 
 
ArticleÂ 62
ArticleÂ 60
 
 
ArticleÂ 63(1), first subparagraph, andÂ (2) to (5)
 
 
 
ArticleÂ 63(1), second subparagraph
ArticleÂ 61
 
 
ArticleÂ 64
 
 
 
ArticleÂ 65
 
 
 
ArticleÂ 66
ArticleÂ 64
 
 
ArticleÂ 67
ArticleÂ 65
 
 
ArticleÂ 68
ArticleÂ 66
 
 
ArticleÂ 69(1), first subparagraph
ArticleÂ 67(1), second subparagraph
 
 
ArticleÂ 69(1), second subparagraph
 
 
 
ArticleÂ 69(1), third subparagraph
ArticleÂ 67(1), fourth subparagraph
 
 
ArticleÂ 69(2)
ArticleÂ 67(2)
 
 
ArticleÂ 70
ArticleÂ 68
 
 
ArticleÂ 71
ArticleÂ 73
 
 
ArticleÂ 72
ArticleÂ 69
 
 
ArticleÂ 73
ArticleÂ 71
 
 
ArticleÂ 74(1)
ArticleÂ 72
 
 
ArticleÂ 74(2), (3) andÂ (4)
 
 
 
ArticleÂ 75
ArticleÂ 44(2), (3) andÂ (5)
 
 
ArticleÂ 76
ArticleÂ 74
 
 
ArticleÂ 77
 
 
 
ArticleÂ 78
ArticleÂ 75
 
 
ArticleÂ 79
ArticleÂ 76
 
 
ArticleÂ 80
ArticleÂ 77(1), (2) andÂ (5)
 
 
ArticleÂ 81
ArticleÂ 78(1), (2) andÂ (3)
 
 
ArticleÂ 82(1) andÂ (2)
ArticleÂ 78(4) andÂ (5)
 
 
ArticleÂ 82(3) andÂ (4)
 
 
 
ArticleÂ 83(1)
ArticleÂ 79
 
 
ArticleÂ 83(2) andÂ (3)
 
 
 
ArticleÂ 84(1), (2), (3) andÂ (4)
ArticleÂ 80
 
 
ArticleÂ 84(5)
 
 
 
ArticleÂ 84(6)
ArticleÂ 77(4)
 
 
ArticleÂ 85(1),(3) andÂ (4)
 
 
 
ArticleÂ 85(2)
ArticleÂ 77(3)
 
 
ArticleÂ 86(1)
ArticleÂ 80(2), point (b)
 
 
ArticleÂ 86(2)
 
 
 
ArticleÂ 87
ArticleÂ 81
 
 
ArticleÂ 88
ArticleÂ 82
 
 
ArticleÂ 89
 
 
ArticleÂ 90a
ArticleÂ 90
 
 
ArticleÂ 116a
ArticleÂ 91
 
ArticleÂ 12
 
ArticleÂ 92
 
ArticleÂ 12
 
ArticleÂ 93
 
ArticleÂ 12
 
ArticleÂ 94
 
ArticleÂ 14
 
ArticleÂ 95
 
 
 
ArticleÂ 96
ArticleÂ 83
 
 
ArticleÂ 97
ArticleÂ 84
 
 
ArticleÂ 98
 
 
 
ArticleÂ 99
ArticleÂ 85
 
 
ArticleÂ 100
ArticleÂ 86
 
 
ArticleÂ 101(1)
 
 
 
ArticleÂ 101(2)
ArticleÂ 85(7)
 
 
ArticleÂ 102
ArticleÂ 90
 
 
ArticleÂ 103
ArticleÂ 91
 
 
ArticleÂ 104
ArticleÂ 92
 
 
ArticleÂ 105
ArticleÂ 93
 
 
ArticleÂ 106
ArticleÂ 94
 
 
ArticleÂ 107
ArticleÂ 95
 
 
ArticleÂ 108
ArticleÂ 96
 
 
ArticleÂ 109
ArticleÂ 97
 
 
ArticleÂ 110
 
ArticleÂ 128
 
ArticleÂ 111
ArticleÂ 98(1), (2) andÂ (3)
 
 
ArticleÂ 112
ArticleÂ 98(4)
 
 
ArticleÂ 113
ArticleÂ 99
 
 
ArticleÂ 114
ArticleÂ 100
 
 
ArticleÂ 115
ArticleÂ 102
 
 
ArticleÂ 116
ArticleÂ 103
 
 
ArticleÂ 117
ArticleÂ 101
 
 
ArticleÂ 118
 
 
 
ArticleÂ 119
ArticleÂ 104
 
 
ArticleÂ 119a
 
 
 
ArticleÂ 120
ArticleÂ 105
 
 
ArticleÂ 121
ArticleÂ 106
 
 
Annex I
 
 
 
Annex II
 
Annex III
 
Annex III
Annex