COMMISSION DECISION of 30 May 1989 on applications for reimbursement and advance payment of expenditure by Spain under Council Regulation (EEC) No 1118/88 (Only the Spanish text is authentic) (89/375/EEC)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic Community,
Having regard to Council Regulation (EEC) No 1118/88 of 25 April 1988 on a specific common measure to encourage the development of agriculture in certain regions of Spain (1), and in particular Article 9 (4) thereof,
Whereas applications for reimbursement and applications for the payment of advances to be submitted by Spain to
the European Agricultural Guidance and Guarantee Fund (EAGGF), Guidance Section, must include certain data in order to enable the compliance of expenditure with the provisions of Regulation (EEC) No 1118/88 and of the corresponding Spanish programmes, as approved by the Commission in accordance with Article 4 (3) of the said Regulation, to be examined;
Whereas, to enable effective controls to be carried out, Spain must keep all the supporting documents on the basis of which the expenditure was calculated available to the Commission for a period of three years after the payment of the last reimbursement;
Whereas, to enable the advance payments to be made as provided for in Article 9 (3) of Regulation (EEC) No 1118/88, detailed rules and procedures must be laid down with regard thereto;
Whereas the measures provided for in this Decision are in accordance with the opinion of the European Agricultural Guidance and Guarantee Fund Committee,
HAS ADOPTED THIS DECISION:
Article 1
1. Applications for reimbursement as provided for in Article 9 (1) of Regulation (EEC) No 1118/88 must be made in accordance with the tables in Annexes 1 to 1.8 to this Decision.
2. Spain shall forward to the Commission, with the first application for reimbursement, the national provisions on application and the administrative instructions, together with the forms and any other documents relating to the administrative implementation of the measure.
Article 2
Spain shall keep available to the Commission, for a period of three years after the payment of the last reimbursement, all supporting documents or certified copies thereof which it has in its possession, on the basis of which it was decided to incur the expenditure provided for in Regulation (EEC) No 1118/88, together with the complete files on the beneficiaries and the documents and tables on the basis of which the applications for reimbursement and advance payments were compiled.
Article 3
Application for the advance payments provided for in Article 9 (3) of Regulation (EEC) No 1118/88 must be made in accordance with the tables in Annexes 2 to 2.7 hereto.
Article 4
1. Advance payments from the Guidance Section of the European Agricultural Guidance and Guarantee Fund may be equivalent to a maximum of 80 % of the amount of the
Community contribution towards the financing of the expenditure planned for the year, in question.
2. Advance payments which are not expended during the year in respect of which they were made shall be deducted from the advance payment to be made in respect of the following year.
3. Advance payments in respect of the following year may not be paid before the documents referred to below have been forwarded to the Commission:
- either a report drawn up in accordance with the table set out in Annex 3, on operations during the previous year in respect of which advance payments were made,
- or the final application for reimbursement compiled in accordance with Article 1 (1).
Article 5
This Decision is addressed to the Kingdom of Spain.
Done at Brussels, 30 May 1989.