62022TJ0508_INF
Judgment of the General Court (Tenth Chamber) of 20 November 2024 –Spain v Commission
(Case T‑508/22) (
1
)
(EAGF and EAFRD – Expenditure excluded from EU financing – Expenditure incurred by Spain – Cross-compliance – Control of statutory management requirements)
1.
Agriculture – EAFRD financing – Clearance of accounts – Procedure – Purpose – Financial correction not constituting a penalty
(European Parliament and Council Regulation No 1306/2013)
(see paragraphs 49, 53-55, 57, 58)
2.
Agriculture – EAGF and EAFRD financing – Grant of aid and premiums – Obligation on the Member States to organise an effective system of administrative and on-the-spot checks – Scope – Control of statutory requirements – Conditions – Requirements defined in advance in respect of farmers – Absence – Non-conformity with cross-compliance checks – None
(Council Directive 92/43, Art. 6(1) and (2))
(see paragraphs 74, 78-80)
3.
Agriculture – EAGF and EAFRD financing – Grant of aid and premiums – Obligation on the Member States to organise an effective system of administrative and on-the-spot checks – On-the-spot checks – Drawing up of control reports – Rules on submission – Member States’ discretion – Limits
(Commission Regulation No 809/2014, Art. 72(1)(a) and (b)(ii))
(see paragraphs 127-129, 135-140, 147)
4.
Agriculture – EAGGF, EAGF and EAFRD financing – Clearance of accounts – Disallowance of expenses arising from irregularities in applying EU rules – Assessment of losses suffered by the funds – Judicial review – Limits
(Art. 263 TFEU; European Parliament and Council Regulation No 1306/2013, Art. 52(2))
(see paragraph 160)
Operative part
The Court:
1.
Annuls Commission Implementing Decision (EU) 2022/908 of 8 June 2022 excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) in so far as that decision excludes from EU financing certain expenditure incurred by the Kingdom of Spain, in the amount of EUR 9 968 215.15;
2.
Orders the European Commission to pay the costs.
(
1
)	OJ C 418, 31.10.2022.