Commission Regulation (EC) No 885/2006 of  21 June 2006  laying down detailed rules for the application of Council Regulation (EC) No 1290/2005 as regards the accreditation of paying agencies and other bodies and the clearance of the accounts of the EAGF and of the EAFRD
Date: 2006-06-21
Institutions: European Commission
Subjects: EAGGF Guarantee Section, European Regional Development Fund, closing of accounts, common agricultural policy

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COMMISSION REGULATION (EC) No 885/2006

of 21 June 2006

laying down detailed rules for the application of Council Regulation (EC) No 1290/2005 as regards the
accreditation of paying agencies and other bodies and the clearance of the accounts of the EAGF and
of the EAFRD

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European
Community,

Having regard to Council Regulation (EC) No 1290/2005 of
21 June 2005 on the financing of the common agricultural
policy (1), and in particular Article 42 thereof,

Whereas:

(1)

(2)

(3)

Following the adoption of Regulation (EC) No 1 290/2005,
new detailed rules should be laid down as regards the
accreditation of paying agencies and other bodies as well
as the clearance of the accounts of the European Agricul-
tural Guarantee Fund (EAGF) and of the European Agricul-
tural Fund for Rural Development (EAFRD). Commission
Regulation (EC) No 1663/95 of 7 July 1995 laying down
detailed rules for the application of Council Regulation
(EEC) No 729/70 regarding the procedure for the clearance
of the accounts of the EAGGF Guarantee Section (2) should
therefore be repealed and replaced by a new Regulation.

Paying agencies should only be accredited by Member
States if they comply with certain minimum criteria estab-
lished at Community level. Those criteria should cover four
basic areas: internal environment, control activities, infor-
mation and communication, and monitoring. Member
States should be free to lay down additional accreditation
criteria to take account of any specific features of a paying
agency.

Member States should be obliged to keep their paying
agencies under constant supervision and to establish a sys-
tem for the exchange of information on possible cases of
non-compliance. A procedure should be put in place to
deal with such cases, including the obligation to draw up a
plan to remedy any identified deficiencies within a time
limit to be determined. Expenditure effected by paying
agencies whose accreditation is maintained by their Mem-
ber State even though they have failed to implement such
a remedial plan within the determined time limit should be
subject to the conformity clearance procedure provided for
in Article 31 of Regulation (EC) No 1290/2005.

(4)

(5)

(6)

(7)

(8)

(9)

Detailed rules should be laid down as regards the content
and format of the statement of assurance referred to in
Article 8(1)(c)(iii) of Regulation (EC) No 1290/2005.

The role of the coordinating body referred to in Article 6(3)
of Regulation (EC) No 1290/2005 should be clarified and
the criteria for its accreditation laid down.

In order to ensure that the certificates and reports to be
drawn up by the certification bodies referred to in Article 7
of Regulation (EC) No 1290/2005 are of assistance to the
Commission in the clearance of accounts procedure, their
content should be specified.

In order to allow the Commission to clear the accounts
pursuant to Article 30 of Regulation (EC) No 1290/2005,
it is necessary to specify the content of the paying agen-
cies’ annual accounts and to establish a date for the trans-
mission of those accounts and other relevant documents to
the Commission. The period during which the paying
agencies must keep the supporting documents regarding
all expenditure and assigned revenues at the disposal of the
Commission should also be clarified.

Moreover,
it should be specified that the Commission
establishes the form and content of the accounting infor-
mation which the paying agencies must forward to it. In
this context, it is also appropriate to include in this Regu-
lation the rules regarding the use of such accounting infor-
mation presently set out in Commission Regulation (EC)
No 2390/1999 of 25 October 1999 laying down form
and content of the accounting information to be submit-
ted to the Commission for the purpose of the clearance of
the EAGGF Guarantee Section accounts as well as for
monitoring and forecasting purposes (3). Regulation (EC)
No 2390/1999 should therefore be repealed.

Detailed provisions should be laid down for both the pro-
cedure for the clearance of accounts provided for in
Article 30 of Regulation (EC) No 1290/2005 and the con-
formity clearance procedure provided for in Article 31 of
that Regulation,
including a mechanism whereby the
resulting amounts are, as the case may be, deducted from
or added to one of the subsequent payments made to the
Member States.

(1) OJ L 209, 11.8.2005, p. 1. Regulation as amended by Regulation (EC)

No 320/2006 (OJ L 58, 28.2.2006, p. 42).

(2) OJ L 158, 8.7.1995, p. 6. Regulation as last amended by Regulation

(3) OJ L 295, 16.11.1999, p. 1. Regulation as last amended by Regula-

(EC) No 465/2005 (OJ L 77, 23.3.2005, p. 6).

tion (EC) No 1359/2005 (OJ L 214, 19.8.2005, p. 11).

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(10)

(11)

For the purpose of the conformity clearance procedure,
Commission Decision 94/442/EC of 1 July 1994 setting
up a conciliation procedure in the context of the clearance
of the accounts of the European Agricultural Guidance and
Guarantee Fund (EAGGF) Guarantee Section (1) set up a
Conciliation Body and laid down rules for its composition
and operation. For reasons of simplification, those rules
should be included in this Regulation and, where neces-
sary, adapted. Decision 94/442/EC should therefore be
repealed.

If a paying agency accredited under Regulation (EC)
No 1663/95 assumes responsibilities after 16 October
2006 for which it was not responsible before that date, a
new accreditation according to the criteria laid down in
this Regulation covering these new responsibilities is nec-
essary. As a transitional measure it should be possible for
the adaptation of the accreditation to take place before
16 October 2007.

(12)

The measures provided for in this Regulation are in accor-
dance with the opinion of the Committee on the Agricul-
tural Funds,

HAS ADOPTED THIS REGULATION:

CHAPTER 1

PAYING AGENCIES AND OTHER BODIES

Article 1

The examination shall be carried out by a body which is indepen-
dent from the paying agency to be accredited and shall include,
in particular, the arrangements regarding the authorisation and
execution of payments, the safeguarding of the Community bud-
get, the security of informationsystems, the maintenance of
accounting records, the division of duties and the adequacy of
internal and external controls, in respect of transactions financed
by the European Agricultural Guarantee Fund (EAGF) and the
European Agricultural Fund for Rural Development (EAFRD).

4.
If the competent authority is not satisfied that the paying
agency complies with the accreditation criteria, it shall address
instructions to the agency specifying the conditions it is required
to fulfil before accreditation may be granted.

Pending the implementation of any requisite changes, accredita-
tion may be granted provisionally for a period to be determined
taking into account the severity of the problems identified, which
shall not exceed 12 months. In duly justified cases, the Commis-
sion may, upon request of the Member State concerned, grant an
extension of that period.

5.
The communications provided for in Article 8(1)(a) of Regu-
lation (EC) No 1290/2005 shall be made immediately after the
paying agency is first accredited and in any case before any expen-
diture effected by it is charged to the EAGF or the EAFRD. They
shall be accompanied by declarations and documents concerning:

(a)

the responsibilities vested in the paying agency;

Accreditation of paying agencies

(b)

the allocation of responsibilities between its departments;

1.
In order to be accredited, a paying agency as defined in
Article 6(1) of Regulation (EC) No 1290/2005 shall have an
administrative organisation and a system of internal control
which comply with the criteria set out in Annex I to this Regula-
tion (hereinafter accreditation criteria) regarding:

(a)

internal environment,

(b) control activities,

(c)

information and communication,

(d) monitoring.

Member States may lay down further accreditation criteria to take
account of the size, responsibilities and other specific features of
the paying agency.

2.
For each paying agency, the Member State shall designate an
authority at ministerial level which is competent for issuing and
withdrawing the agency’s accreditation and for carrying out the
tasks assigned to it by this Regulation (hereinafter the competent
authority). It shall inform the Commission thereof.

3.
The competent authority shall, by way of a formal act,
decide on the accreditation of the paying agency on the basis of
an examination of the accreditation criteria.

(1) OJ L 182, 16.7.1994, p. 45. Decision as last amended by Decision

2001/535/EC (OJ L 193, 17.7.2001, p. 25).

(c)

(d)

its relationship with other bodies, public or private, which are
responsible for implementing any measures under which the
agency charges expenditure to the EAGF and the EAFRD;

the procedures by which claims by beneficiaries are received,
verified, and validated, and by which expenditure is autho-
rised, paid and accounted for;

(e)

the provisions concerning the security of
systems.

information

6.
The Commission shall inform the Committee on the Agri-
cultural Funds of the paying agencies accredited in each Member
State.

Article 2

Review of accreditation

1.
The competent authority shall keep the paying agencies for
which it is responsible under constant supervision, notably on the
basis of the certificates and reports drawn up by the certification
body under Articles 5(3) and (4), and shall follow-up on any defi-
ciencies identified. Every three years, the competent authority
shall inform the Commission in writing of the results of its super-
vision and indicate whether the paying agencies continue to com-
ply with the accreditation criteria.

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2. Member States shall establish a system that ensures that any
information suggesting that a paying agency does not comply
with the accreditation criteria is communicated to the competent
authority without delay.

Article 4

Coordinating body

3. Where, as regards an accredited paying agency, one or more
of the accreditation criteria are no longer respected or so seriously
deficient as to affect the agency’s ability to fulfil the tasks set out
in Article 6(1) of Regulation (EC) No 1290/2005, the competent
authority shall put the agency’s accreditation under probation and
draw up a plan to remedy the deficiencies found within a period
to be determined according to the severity of the problem, which
shall not exceed 12 months from the date on which the accredi-
tation is put under probation. In duly justified cases, the Commis-
sion may, upon request of the Member State concerned, grant an
extension of that period.

4.
The competent authority shall inform the Commission of
any plan drawn up pursuant to paragraph 3 and of the implemen-
tation of such plans.

5.
If accreditation is withdrawn, the competent authority shall
without delay accredit another paying agency in accordance with
Article 6(2) of Regulation (EC) No 1290/2005 and Article 1 of
this Regulation to ensure that payments to beneficiaries are not
interrupted.

The coordinating body referred to in Article 6(3) of Regu-
1.
lation (EC) No 1290/2005 shall act as the Commission’s sole
interlocutor for the Member State concerned for all questions
relating to the EAGF and the EAFRD as regards:

(a)

(b)

(c)

the distribution of Community texts and guidelines relating
thereto to the paying agencies and to bodies responsible for
the implementation of those texts and guidelines, as well as
the promotion of their harmonised application;

the communication to the Commission of the information
referred to in Articles 6 and 8 of Regulation (EC)
No 1290/2005;

the availability to the Commission of a full record of all
accounting information required for statistical and control
purposes.

A paying agency may act as a coordinating body provided

2.
that the two functions are kept separate.

3.
in
In performing its tasks, the coordinating body may,
accordance with national procedures, call on other administrative
bodies or departments, particularly on those with accounting or
technical expertise.

6. Where the Commission finds that the competent authority
has not complied with its obligation to draw up a remedial plan
pursuant to paragraph 3 or that the paying agency continues to
be accredited without having fully implemented such a plan
within the determined period, it shall pursue any remaining defi-
ciencies through the conformity clearance provided for in
Article 31 of Regulation (EC) No 1290/2005.

4.
The Member State concerned shall, by a formal act at min-
isterial level, decide on the accreditation of the coordinating body
after it has satisfied itself that the administrative arrangements of
the body offer sufficient assurance that the body is capable of ful-
filling the tasks referred to in the second subparagraph of
Article 6(3) of Regulation (EC) No 1290/2005.

Article 3

Statement of assurance

1.
The statement of assurance referred to in Article 8(1)(c)(iii)
of Regulation (EC) No 1290/2005 shall be drawn up in due time
for the certification body to issue the opinion referred to in
point (b) of the second subparagraph of Article 5(4) of this
Regulation.

The statement of assurance shall be as set out in Annex II and may
be qualified by reservations quantifying the potential financial
impact. In that case, it shall include a remedial action plan and a
precise timetable for its implementation.

2.
The statement of assurance shall be based on an effective
supervision of the management and control system in place
throughout the year.

In order to be accredited, the coordinating body shall have pro-
cedures in place to ensure that:

(a) all declarations to the Commission are based on information

from properly authorised sources;

(b) declarations to the Commission are properly authorised

before transmission;

(c) a proper audit trail exists to support the information trans-

mitted to the Commission;

(d) a record of information received and transmitted is securely

stored, either in paper or in computerised format.

The confidentiality, integrity and availability of all computer
5.
data held by the coordinating body shall be assured by measures
adapted to the administrative structure, staffing and technologi-
cal environment of each individual coordinating body. The finan-
cial and technological effort shall be in proportion to the actual
risks incurred.

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The communications provided for in the first subparagraph
6.
of Article 6(3) and in Article 8(1)(a) of Regulation (EC)
No 1290/2005 shall be made immediately after the coordinating
body is first accredited and, in any case, before any expenditure
for which it is responsible is charged to the EAGF or the EAFRD.
It shall be accompanied by the accreditation document of the
body as well as information on the administrative, accounting
and internal control conditions relating to its operation.

Article 5

Certification

1.
The certification body referred to in Article 7 of Regulation
(EC) No 1290/2005 shall be designated by the competent author-
ity. It shall be operationally independent of the paying agency
and coordinating body concerned and shall have the necessary
technical expertise.

2.
The certification body shall conduct its examination of the
paying agency concerned according to internationally accepted
auditing standards taking into account any guidelines on the
application of these standards established by the Commission.

(e)

the financial interests of the Community are properly pro-
tected as regards advances paid, guarantees obtained, inter-
vention stocks and amounts to be collected.

The report shall be accompanied by:

(a)

information on the number and qualifications of staff under-
taking the audit, the work done, the number of transactions
examined, the level of materiality and confidence obtained,
any weaknesses found and recommendations made for
improvement and the operations of both the certification
body and other audit bodies, internal and external to the pay-
ing agency, from which all or part of the certification body’s
assurance on the matters reported was gained;

(b) an opinion on the statement of assurance referred to in

Article 8(1)(c)(iii) of Regulation (EC) No 1290/2005.

CHAPTER 2

CLEARANCE OF ACCOUNTS

The certification body shall carry out its checks both during and
after the end of each financial year.

Article 6

Content of the annual accounts

3.
The certification body shall draw up a certificate stating
whether it has gained reasonable assurance that the accounts to
be transmitted to the Commission are true, complete and accu-
rate and that the internal control procedures have operated
satisfactorily.

The certificate shall be based on an examination of procedures
and a sample of transactions. This examination shall cover the
paying agency’s administrative structure only as regards the ques-
tion whether that structure is capable of ensuring that compliance
with Community rules is checked before payments are made.

4.
The certification body shall draw up a report of its findings.
The report shall cover functions delegated, or exercised by the
national customs authorities. The report shall state whether:

(a)

the paying agency complies with the accreditation criteria;

(b)

the paying agency’s procedures are such as to give reason-
able assurance that the expenditure charged to the EAGF and
the EAFRD was effected in compliance with Community
rules and which recommendations for improvements, if any,
have been made and followed-up;

(c)

the annual accounts referred to in Article 6(1) are in accor-
dance with the books and records of the paying agency;

(d)

the statements of expenditure and of intervention operations
are a materially true, complete and accurate record of the
operations charged to the EAGF and the EAFRD;

The annual accounts referred to in Article 8(1)(c)(iii) of Regula-
tion (EC) No 1290/2005 shall include:

(a)

the assigned revenues referred to in Article 34 of Regulation
(EC) No 1290/2005;

(b)

the expenditure of the EAGF, summarised by item and sub-
item of the Community budget;

(c)

the expenditure of the EAFRD, by programme and measure;

(d)

information regarding expenditure and assigned revenues
or confirmation that the detail of each transaction is held on
computer file at the disposal of the Commission;

(e) a table of differences by item and sub-item or, in the case of
the EAFRD, by programme and measure, between the expen-
diture and the assigned revenues declared in the annual
accounts and that declared for the same period in the docu-
ments referred to in Article 4(1)(c) of Commission Regula-
tion (EC) No 883 of 21 June 2006 laying down detailed rules
for the application of Council Regulation (EC) No 1290/2005
as regards the keeping of accounts by the paying agencies,
declarations of expenditure and revenue and the conditions
for reimbursing expenditure under the EAGF and the
EAFRD (1), as far as the EAGF is concerned and Article 16(2)
of
that Regulation as far as the EAFRD is concerned,
accompagnied by an explanation for every difference;

(1) See page 1 of this Official Journal.

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(f)

the table of the amounts to be recovered for the end of the
exercise, following the model set out in Annex III;

Article 8

Form and content of the accounting information

(g) a summary of intervention operations and a statement of the
quantity and location of stocks at the end of the financial
year;

(h) confirmation that the details of each movement of interven-

tion storage is held on the paying agency’s files.

Article 7

Transmission of information

1.
The form and content of the accounting information
referred to in Article 7(1)(c) and the way it is to be forwarded to
the Commission shall be established in accordance with the pro-
cedure
referred to in Article 41(2) of Regulation (EC)
No 1290/2005.

The accounting information shall be used by the Commis-

2.
sion for the sole purposes of:

(a)

carrying out its functions in the context of the clearance of
accounts pursuant to Regulation (EC) No 1290/2005;

1.
For the purpose of the clearance of accounts pursuant to
Article 30 of Regulation (EC) No 1290/2005, each Member State
shall send to the Commission:

(b) monitoring developments and providing forecasts in the agri-

cultural sector.

(a)

the items included in the annual accounts, as referred to in
Article 6 of this Regulation;

The European Court of Auditors and the European Anti-fraud
Office (OLAF) shall have access to that information for the pur-
pose of carrying out their functions.

(b)

the certificates and reports established by the certification
body or bodies, as referred to in Article 5(3) and (4) of this
Regulation;

(c)

complete records of all the accounting information required
for statistical and control purposes;

3.
Any personal data included in the accounting information
collected shall only be processed for the purposes specified in
paragraph 2. In particular, if accounting information is used by
the Commission for the purpose referred to in paragraph 2(b), the
Commission shall make such data anonymous and process it in
aggregated form only.

(d)

the statement or statements of assurance as referred to in
Article 3 of this Regulation.

4.
Any queries concerning the processing of their personal
data shall be addressed by the persons concerned to the Commis-
sion as set out in Annex IV.

2.
The documents and the accounting information referred
to in paragraph 1 shall be sent to the Commission by 1 February
at the latest of the year following the end of the financial year
which it concerns. The documents referred to in points (a), (b)
and (d) of that paragraph shall be sent in one copy together with
an electronic copy in accordance with the format and under the
conditions established by the Commission pursuant to Article 18
of Regulation (EC) No 883/2006.

3.
At the request of the Commission or on the initiative of the
Member State, further information concerning the clearance of
accounts may be addressed to the Commission within a time
period determined by the Commission, taking into account the
amount of work required for providing that information. In the
absence of such information, the Commission may clear the
accounts on the basis of the information in its possession.

In duly justified cases, the Commission may accept a request
4.
for late submission of information, if that request is addressed
to it before the deadline for submission concerned.

If a Member State has accredited more than one paying
5.
agency, it shall also send to the Commission, by 15 February of
the year following the end of the financial year which it concerns,
a synthesis drawn up by the coordinating body which provides an
overview of the statements of assurance referred to in Article 3
and the certificates referred to in Article 5(3).

The Commission shall ensure that the accounting informa-

5.
tion is kept confidential and secure.

Article 9

Conservation of accounting information

1.
The supporting documents regarding the expenditure
financed and the assigned revenues to be collected by the EAGF
shall be kept at the disposal of the Commission for at least three
years following the year in which the Commission clears the
accounts of the financial year concerned under Article 30 of
Regulation (EC) No 1290/2005.

2.
The supporting documents regarding the expenditure
financed and the assigned revenues to be collected by the EAFRD
shall be kept at the disposal of the Commission for at least three
years following the year in which the final payment by the pay-
ing agency has taken place.

In the case of irregularities or negligence, the supporting
3.
documents referred to in paragraphs 1 and 2 shall be kept at the
disposal of the Commission for at least three years following the
year in which the sums are entirely recovered from the beneficiary
and credited to the EAGF or the EAFRD or in which the financial
consequences of non-recovery are determined under Article 32(5)
or Article 33(8) of Regulation (EC) No 1290/2005.

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In the case of a conformity clearance procedure provided
4.
for in Article 31 of Regulation (EC) No 1290/2005, the support-
ing documents referred to in paragraphs 1 and 2 of this Article
shall be kept at the disposal of the Commission for at least one
year following the year in which that procedure has been con-
cluded or, if a conformity decision is the subject of legal proceed-
ings before the Court of Justice of the European Communities, for
at least one year following the year in which those proceedings
are concluded.

Article 10

Financial clearance

1.
The clearance of accounts decision referred to in Article 30
of Regulation (EC) No 1290/2005 shall determine the amounts of
expenditure effected in each Member State during the financial
year in question which shall be recognised as being chargeable to
the EAGF and the EAFRD on the basis of the accounts referred
to in Article 6 of this Regulation and any reductions and suspen-
sions under Articles 17 and 27 of Regulation (EC) No 1290/2005.

For the EAGF, it shall also determine the amounts to be charged
to the Community and to the Member State concerned pursuant
to Article 32(5) of Regulation (EC) No 1290/2005.

For the EAFRD, the amount determined by the clearance of
accounts decision shall include the funds which may be re-used
by the Member State concerned pursuant to Article 33(3)(c) of
Regulation (EC) No 1290/2005.

2.
As regards the EAGF, the amount which, as a result of the
clearance of accounts decision, is recoverable from or payable to
each Member State shall be established by deducting the monthly
payments in respect of the financial year concerned from the
expenditure recognised for the same year in accordance with
paragraph 1. The Commission shall deduct that amount from or
add it to the. monthly payment relating to the expenditure effected
in the second month following the clearance of accounts decision

As regards the EAFRD, the amount which, as a result of the clear-
ance of accounts decision, is recoverable from or payable to each
Member State shall be established by deducting the intermediate
payments in respect of the financial year concerned from the
expenditure recognised for the same year in accordance with
paragraph 1. The Commission shall deduct that amount from or
add it to the following intermediate payment or the final payment.

This Article shall apply, mutatis mutandis, to assigned rev-
5.
enues within the meaning of Article 34 of Regulation (EC)
No 1290/2005.

Article 11

Conformity clearance

1. When, as a result of any inquiry, the Commission considers
that expenditure was not effected in compliance with Community
rules, it shall communicate its findings to the Member State con-
cerned and indicate the corrective measures needed to ensure
future compliance with those rules.

The communication shall make reference to this Article. The
Member State shall reply within two months of receipt of the
communication and the Commission may modify its position in
consequence. In justified cases, the Commission may agree to
extend the period for reply.

After expiry of the period for reply, the Commission shall con-
vene a bilateral meeting and both parties shall endeavour to come
to an agreement as to the measures to be taken as well as to the
evaluation of the gravity of the infringement and of the financial
damage caused to the Community budget.

2. Within two months from the date of the reception of the
minutes of the bilateral meeting referred to in the third subpara-
graph of paragraph 1, the Member State shall communicate any
information requested during that meeting or any other informa-
tion which it considers useful for the ongoing examination.

In justified cases, the Commission may, upon reasoned request of
the Member State, authorise an extension of the period referred
to in the first subparagraph. The request shall be addressed to the
Commission before the expiry of that period.

After the expiry of the period referred to in the first subparagraph,
the Commission shall formally communicate its conclusions to
the Member State on the basis of the information received in the
framework of the conformity clearance procedure. The commu-
nication shall evaluate the expenditure which the Commission
envisages to exclude from Community financing under Article 31
of Regulation (EC) No 1290/2005 and shall make reference to
Article 16(1) of this Regulation.

3.
The Commission shall communicate to the Member State
concerned the results of its verification of the information sup-
plied, together with any amendments it proposes, by 31 March
following the end of the financial year at the latest.

3.
The Member State shall inform the Commission of the cor-
rective measures it has undertaken to ensure compliance with
Community rules and the effective date of their implementation.

If, for reasons attributable to the Member State concerned,
4.
the Commission is unable to clear the accounts of a Member
State before 30 April of the following year, the Commission shall
notify the Member State of those additional inquiries it proposes
to Article 37 of Regulation (EC)
to undertake pursuant
No 1290/2005.

The Commission, after having examined any report drawn up by
the Conciliation Body in accordance with Chapter 3 of this Regu-
lation, shall adopt, if necessary, one or more decisions under
Article 31 of Regulation (EC) No 1290/2005 in order to exclude
from Community financing expenditure affected by the non-
compliance with Community rules until the Member State has
effectively implemented the corrective measures.

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When evaluating the expenditure to be excluded from Commu-
nity financing, the Commission may take into account any infor-
mation communicated by the Member State after the expiry of the
period referred to in paragraph 2 if this is necessary for a better
estimate of the financial damage caused to the Community bud-
get, provided that the late transmission of the information is jus-
tified by exceptional circumstances.

As regards the EAGF, the deductions from the Community
4.
financing shall be made by the Commission from the monthly
payments relating to the expenditure effected in the second
month following the decision pursuant to Article 31 of Regula-
tion (EC) No 1290/2005.

Article 13

Composition of the Conciliation Body

1.
The Conciliation Body shall be composed of five members
selected among eminent persons offering every guarantee of inde-
pendence and who are highly qualified in matters regarding the
financing of the common agricultural policy,
including rural
development, or in the practice of financial audit.

They must be nationals of different Member States.

As regards the EAFRD, the deductions from the Community
financing shall be made by the Commission from the following
intermediate payment or the final payment.

2.
The chairman, the members and the substitute members
shall be appointed by the Commission for an initial term of office
of three years after consultation of the Committee on the Agri-
cultural Funds.

However, at the Member State’s request and where warranted by
the materiality of the deductions, and after consultation of the
Committee on the Agricultural Funds, the Commission may set a
different date for the deductions.

5.
This Article shall apply, mutatis mutandis, to assigned rev-
enues within the meaning of Article 34 of Regulation (EC)
No 1290/2005.

CHAPTER 3

CONCILIATION PROCEDURE

Article 12

Conciliation Body

For the purpose of the conformity clearance procedure provided
for in Article 31 of Regulation (EC) No 1290/2005, a Concilia-
tion Body shall be set up with the Commission. Its tasks shall be:

(a)

to examine any matter referred to it by a Member State which
has received a formal communication from the Commission
pursuant to the third subparagraph of Article 11(2) of this
Regulation, including an evaluation of expenditure which the
Commission intends to exclude from Community financing;

(b)

to try to reconcile the divergent positions of the Commission
and the Member State concerned;

The terms of office may be renewed for a year at a time only, the
Committee on the Agricultural Funds being informed. However,
if the chairman to be appointed is already a member of the Con-
ciliation Body, his initial term of office as chairman shall be three
years.

The names of the chairman, the members and the substitute
members shall be published in the ‘C’ series of the Official Journal
of the European Union.

3.
The members of the Conciliation Body shall be remunerated
having regard to the time which they are required to dedicate to
the task. Communication and transport costs shall be compen-
sated in accordance with the rules in force.

4.
After expiry of the term of office, the chairman and the
members shall remain in office until they are replaced or their
term of office is renewed.

5.
The term of office of a member who no longer meets the
conditions required for the accomplishment of his duties with the
Conciliation Body or who, for whatever reason, is unavailable for
an indeterminate period may be terminated by the Commission
after consultation of the Committee on the Agricultural Funds.

In that case, the member shall be replaced for the remainder of the
period for which he was appointed by a substitute member, the
Committee on the Agricultural Funds being informed.

(c) at the end of its examination, to draw up a report on the
results of its reconciliation efforts, making any remarks it
deems useful should all or some of the points of dispute
remain unresolved.

If the chairman’s term of office is terminated, the member who is
to perform the chairman’s duties for the remainder of the period
for which the chairman was appointed shall be appointed by the
Commission after consultation of the Committee on the Agricul-
tural Funds.

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Article 14

Independence of the Conciliation Body

(b)

represents at least 25 % of the Member State’s total annual
expenditure under the budget headings concerned.

1.
The members of the Conciliation Body shall carry out their
duties independently, neither seeking nor accepting instructions
from any government or body.

No member shall take part in the work of the Conciliation Body
or sign a report if, in a previous office, he has been personally
involved in the matter at issue.

2. Without prejudice to Article 287 of the Treaty, the mem-
bers shall not disclose any information acquired by them in the
course of their work for the Conciliation Body. Such information
shall be confidential and covered by the obligation of professional
secrecy.

Article 15

Working arrangements

1.
The Conciliation Body shall meet at the headquarters of the
Commission. The chairman shall prepare and organise the work.
In his absence, and without prejudice to the first subparagraph of
Article 13(5), the most senior member shall take the chair.

In addition, if, during the preceding discussions the Member State
claimed and demonstrated that the matter is one of principle
relating to the application of Community rules, the chairman of
the Conciliation Body may declare a request for conciliation to be
admissible. However, such a request shall not be admissible if it
relates solely to a matter of legal interpretation.

3.
The Conciliation Body shall conduct its investigations as
informally and promptly as possible, basing itself on the evidence
in the file and on a fair hearing of the Commission and of the
national authorities concerned.

4. Where, within four months of a case being referred to it, the
Conciliation Body is not able to reconcile the positions of the
Commission and the Member State, the conciliation procedure
shall be deemed to have failed. The report referred to in
Article 12(c) shall state the reasons why the positions could not
be reconciled. It shall indicate whether any partial agreement has
been reached in the course of the proceedings.

The report shall be sent to:

The secretariat of the Conciliation Body shall be provided by the
Commission.

(a)

the Member State concerned;

2. Without prejudice
second subparagraph of
to the
Article 14(1), reports shall be adopted by an absolute majority of
members present, the quorum being three.

The reports shall be signed by the chairman and members who
have taken part in the deliberations. They shall be co-signed by
the secretariat.

Article 16

Conciliation procedure

1.
A Member State may refer a matter to the Conciliation Body
within thirty working days of receipt of the Commission’s formal
communication referred to in the third subparagraph of
Article 11(2) by sending a reasoned request for conciliation to the
secretariat of the Conciliation Body.

The procedure to be followed and the address of the secretariat
shall be notified to the Member States through the Committee on
the Agricultural Funds.

2.
A request for conciliation shall only be admissible where the
amount envisaged to be excluded from the Community financing
according to the Commission’s communication either:

(a)

exceeds EUR 1 million;

or

(b)

the Commission;

(c)

the other Member States in the framework of the Committee
on the Agricultural Funds.

CHAPTER 4

TRANSITIONAL AND FINAL PROVISIONS

Article 17

Transitional provisions

1. Where a paying agency which has been accredited in accor-
dance with Regulation (EC) No 1663/95 assumes responsibility
for expenditure for which it was not previously responsible, the
examination provided for in Article 1(3) of this Regulation and
the new accreditation required as a result of the new responsibili-
ties shall be completed by 16 October 2007 at the latest.

2.
For the financial year 2007, the certification body report
referred to in Article 5(4) shall, as far as information systems secu-
rity is concerned, only include comments and provisional conclu-
sions, using a scoring mechanism, as to the measures put in place
by the paying agency. Those comments shall be based on the
applicable internationally accepted security standards as referred
to in point 3.B) of Annex I and shall indicate the extent to which
effective security measures were in place.

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Article 18

Repeal

The references to the repealed acts in paragraph 1 shall be
2.
construed as references to this Regulation and shall be read in
accordance with the correlation table in Annex V.

1663/95,

(EC) No

Regulation

(EC)
1.
No 2390/1999 and Decision 94/442/EC are repealed from
16 October 2006. However, Regulation (EC) No 1663/95 shall
continue to apply to the clearance of
the accounts under
Article 7(3) of Council Regulation (EC) No 1258/1999 (1) for the
financial year 2006.

Regulation

Article 19

Entry into force and application

This Regulation shall enter into force on the seventh day follow-
ing that of its publication in the Official Journal of the European
Union.

The chairman, the members and the substitute members of the
Conciliation Body appointed under Decision 94/442/EC shall
remain in office until the expiry of their term or until they are
replaced.

It shall apply from 16 October 2006. However, Articles 3 and 5,
Article 6, points (a) to (e), (g) and (h), Article 7 and Article 10 shall
apply only in relation to expenditure and assigned revenues com-
ing under the financial year 2007 and following.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 21 June 2006.

For the Commission
Mariann FISCHER BOEL
Member of the Commission

(1) OJ L 160, 26.6.1999, p. 103.

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ANNEX I

ACCREDITATION CRITERIA

1.

Internal environment

(A) Organisational structure

The agency shall dispose of an organisational structure allowing it to execute the following main functions in respect of
EAGF and EAFRD expenditure:

(i) Authorisation and control of payments to establish that the amount to be paid to a claimant is in conformity with Com-

munity rules, which shall include, in particular, the administrative and on-the-spot controls.

(ii)

Execution of payments to pay the authorised amount to the claimant (or his assignee) or, in the case of rural develop-
ment, the Community co-financing part.

(iii) Accounting for payment to record all payments in the agency’s separate accounts for EAGF and EAFRD expenditure,
in the form of an information system, and the preparation of periodic summaries of expenditure, including the
monthly, quarterly (for the EAFRD) and annual declarations to the Commission. The accounts shall also record the
assets financed by the Funds, in particular concerning intervention stocks, uncleared advances, securities and debtors.

The agency’s organisational structure shall provide for clear assignment of authority and responsibility at all operational lev-
els and for separation of the three functions referred to in the first paragraph, the responsibilities of which shall be defined
in an organisational chart. It shall include the technical services and the internal audit service referred to under point 4.

(B) Human-resource standard

The agency shall ensure the following:

(i) Appropriate human resources are allocated to carry out the operations and the technical skills required at different lev-

els of operations are present.

(ii) The division of duties is such that no official has responsibility for more than one of the responsibilities for authoris-
ing, paying or accounting of sums charged to the EAGF or to the EAFRD, and no official performs one of those tasks
without his work coming under the supervision of a second official.

(iii) The responsibilities of each official is defined in writing, including the setting of financial limits to his authority.

(iv) Staff training is appropriate at all levels of operation, and there is a policy for rotating staff in sensitive positions, or

alternatively for increased supervision.

(v) Appropriate measures are taken to avoid a conflict of interests where a person occupying a position of responsibility
or a sensitive position with regard to the verification, authorisation, payment and accounting of claims also fulfils other
functions outside the agency.

(C) Delegation

If any of the paying agency’s tasks are delegated to another body under Article 6(1) of Regulation (EC) No 1290/2005, the
following conditions have to be fulfilled:

(i) A written agreement must be concluded between the agency and that body specifying the nature of the information
and the supporting documents to be submitted to the agency and the time limit within which they must be submitted.
The agreement must permit the agency to comply with the accreditation criteria.

(ii) The agency shall in all cases remain responsible for the efficient management of the Funds concerned.

(iii) The responsibilities and obligations of the other body, notably concerning the control and verification of the compli-

ance with Community rules, shall be clearly defined.

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(iv) The agency shall ensure that the body disposes of effective systems for ensuring that it fulfils its responsibilities in a

satisfactory manner.

(v) The body shall explicitly confirm to the agency that it in fact fulfils its responsibilities and shall describe the means

employed.

(vi) The agency shall review on a regular basis the functions delegated to confirm that the work performed is of satisfactory

standard and that it is in compliance with Community rules.

The conditions set out above shall apply mutatis mutandis to the tasks relating to agricultural expenditure carried out by
national customs authorities.

2. Control activities

(A) Procedures for authorising claims

The agency shall adopt the following procedures:

(i)

The agency shall lay down detailed procedures for the receipt, recording and processing of claims, including a descrip-
tion of all documents to be used.

(ii)

Each official responsible for authorisation shall have at his disposal a detailed checklist of the verifications he is required
to undertake, and shall include in the supporting documents of the claim his attestation that those checks have been
performed. That attestation may be made by electronic means. There shall be evidence of review of the work by a senior
staff member.

(iii) A claim shall be authorised for payment only after sufficient checks have been made to verify that it complies with
Community rules. Those checks shall include those required by the Regulation governing the specific measure under
which aid is claimed, and those required pursuant to Article 9 of Regulation (EC) No 1290/2005 to prevent and detect
fraud and irregularity with particular regard to the risks incurred. For the EAFRD there shall in addition be procedures
for verifying that the criteria for the granting of aid have been respected and that all applicable Community rules have
been complied with, particularly the rules on public procurement and respect of the environment.

(iv) The management of the agency shall, at an appropriate level, be informed on a regular and timely basis of the results
of controls carried out, so that the sufficiency of those controls may always be taken into account before a claim is
settled.

(v) The work performed shall be described in detail in a report accompanying each claim, batch of claims or, when appro-
priate, in a report covering one marketing year. The report shall be accompanied by an attestation of the eligibility of
the approved claims and of the nature, scope and limits of the work done. For the EAFRD there shall in addition be an
assurance that the criteria for the granting of aid have been respected and that all applicable Community rules have
been complied with, particularly the rules on public procurement and respect of the environment. If any physical or
administrative checks are not exhaustive, but performed on a sample of claims, the claims selected shall be identified,
the sampling method described, the results of all inspections and the measures taken in respect of discrepancies
and irregularities reported upon. The supporting documents shall be sufficient to provide assurance that all the required
checks on the eligibility of the authorised claims have been performed.

(vi) Where documents (in paper or electronic form) relating to the claims authorised and controls effected are retained by
other bodies, both those bodies and the agency shall set up procedures to ensure that the location of all such docu-
ments that are relevant to specific payments made by the agency is recorded.

(B) Procedures for payment

The agency shall adopt the necessary procedures to ensure that payments are made only to bank accounts belonging to either
the claimant or to his assignee. The payment shall be executed by the agency’s banker, or, as appropriate, a governmental
payments office, within five working days of the date of charge to the EAGF or to the EAFRD. However, for the financial
years 2007 and 2008 payments may also be made by payable order. Procedures shall be adopted to ensure that all pay-
ments for which transfers are not executed are re-credited to the Funds. No payments shall be made in cash. The approval
of the authorising official and/or his supervisor may be made by electronic means, provided an appropriate level of security
over those means is ensured, and the identity of the signatory is entered into the electronic records.

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(C) Procedures for accounting

The agency shall adopt the following procedures:

(i) Accounting procedures shall ensure that monthly, quarterly (for the EAFRD) and annual declarations are complete,
accurate and timely, and that any errors or omissions are detected and corrected, in particular through checks and rec-
onciliations performed at intervals.

(ii) The accounting for intervention storage shall ensure that the quantities and associated costs are correctly and promptly
processed and recorded per identifiable lot and in the correct account at each stage from the acceptance of an offer to
the physical disposal of the product, in compliance with the applicable regulations, and ensure that the quantity and
nature of stocks at every location may be determined at any time.

(D) Procedures for advances and securities

Payments of advances shall be separately identified in the accounting or subsidiary records. Procedures shall be adopted to
ensure that:

(i) Guarantees are obtained only from financial institutions which fulfil the conditions of Commission Regulation (EEC)
No 2220/85 (1) and which are approved by the appropriate authorities and which remain valid until cleared or called
upon, and are met on the simple request of the agency.

(ii) The advances are cleared within the stipulated time limits and those overdue for clearing are promptly identified and

the guarantees promptly called upon.

(E)

Procedures for debts

All the criteria provided for in points A) to D) shall apply, mutatis mutandis, to levies, forfeited guarantees, reimbursed pay-
ments, assigned revenues etc. which the agency is required to collect on behalf of the EAGF and of the EAFRD.

The agency shall set up a system for the recognition of all amounts due and for the recording in a debtor’s ledger of all such
debts prior to their receipt. The debtor’s ledger shall be inspected at regular intervals and action shall be taken to collect debts
that are overdue.

(F) Audit trail

The information regarding documentary evidence of the authorisation, accounting and payment of claims and handling of
advances, securities and debts shall be available in the agency to ensure at all times a sufficiently detailed audit trail.

3.

Information and communication

(A) Communication

The agency shall adopt the necessary procedures to ensure that every change in the Community’s regulations, and in par-
ticular the rates of aid applicable, are recorded and the instructions, databases and checklists updated in good time.

(B)

Information systems security

Information systems security shall be based on the criteria laid down in the version applicable in the financial year con-
cerned of one of the following internationally accepted standards:

(i)

International Standards Organisation 17799/British Standard 7799: Code of practise for Information Security Man-
agement (BS ISO/IEC 17799),

(ii) Bundesamt für Sicherheit in der Infomationstechnik: IT-Grundschutzhandbuch/IT Baseline Protection Manual (BSI),

(iii)

Information Systems Audit and Control Foundation: Control objectives for Information and related Technology
(COBIT).

(1) OJ L 205, 3.8.1985, p. 5.

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The agency shall choose one of those international standards as the basis for its information systems security.

Security measures should be adapted to the administrative structure, staffing and technological environments of each indi-
vidual paying agency. The financial and technological effort should be in proportion to the actual risks incurred.

4. Monitoring

(A) Ongoing monitoring via internal control activities

The internal control activities shall cover at least the following areas:

(i) Monitoring of the technical services and delegated bodies responsible for carrying out the controls and other functions

to ensure a proper implementation of regulations, guidelines and procedures.

(ii)

Initiating of system changes in order to improve control systems in general.

(iii) Reviewing claims and requests submitted to the agency as well as other information providing suspicion of irregularities.

Ongoing monitoring is built into the normal, recurring operating activities of the paying agency. At all levels the daily opera-
tions and controls activities of the agency shall be monitored on an ongoing basis to ensure a sufficiently detailed audit trail.

(B) Separate evaluations via an internal audit service

The agency shall adopt in this respect the following procedures:

(i)

The internal audit service shall be independent of the agency’s other departments and shall report to the agency’s
director.

(ii) The internal audit service shall verify that procedures adopted by the agency are adequate to ensure that compliance
with Community rules is verified and that the accounts are accurate, complete and timely. Verifications may be limited
to selected measures and to samples of transactions provided that an audit plan ensures that all significant areas, includ-
ing the departments responsible for authorisation, are covered over a period not exceeding five years.

(iii) The service’s work shall be performed in accordance with internationally accepted standards, shall be recorded in work-

ing papers and shall result in reports and recommendations addressed to the agency’s top management.

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ANNEX II

STATEMENT OF ASSURANCE

. . . . . ., Director of the . . . . . . Paying Agency, present the accounts for this Paying Agency for the financial year 16/10/xx

I,
to 15/10/xx+1.

I declare, based on my own judgement and on the information at my disposal, including, inter alia, the results of work of the
internal audit service, that:

— The accounts presented give, to the best of my knowledge, a true, complete and accurate view of the expenditure and
receipts for the financial year mentioned above. In particular, all debts, advances, guarantees and stocks known to me
have been recorded in the accounts, and all receipts collected relating to the EAGF and the EAFRD have been properly
credited to the appropriate funds.

— I have put in place a system which provides reasonable assurance on the legality and regularity of the underlying trans-
actions, including that the eligibility of demands and, for rural development, the procedure for attributing aid, are man-
aged, controlled and documented in conformity with Community rules.

This assurance is, however, subject to the following reservations:

Furthermore, I confirm that I am not aware of any undisclosed matter which could be damaging to the financial interest of
the Community.

Signature

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ANNEX III

MODEL TABLES OF THE AMOUNTS TO BE RECOVERED

The Member States shall provide per paying agency the information referred to in Article 6 (f) using the following tables:

Overview of recovery procedures concerning EAGF irregularities in the latest financial year — administrative
procedures

Table 1:

Table to be provided in 2007:

a

b

c

Financial year of
primary finding

Balance 15 October
2005

Recovered amounts
(2006)

d

Corrected
amounts
(2006) (1)

e

f

Total non-cleared
amounts declared
irrecoverable

Amounts to be
recovered
(15 October 2006)

< 2002

2002

2003

2004

2005

2006

Total

(1)

Including corrections that result from a change from administrative procedures to a judicial procedure.

Table to be provided in 2008 and subsequent years:

a

b

c

Financial year of
primary finding

Balance 15 October
year n-1

Recovered amounts
(year n)

d

Corrected
amounts
(year n) (1)

e

f

Amounts declared
irrecoverable
(year n)

Amounts to be
recovered
(15 October year n)

< n – 4 (2)

n-4

n-3

n-2

n-1

N

Total

Including corrections that result from a change from administrative procedures to a judicial procedure.

(1)
(2) This row shall record recoveries and or corrections in accordance with the third and fourth subparagraphs of Article 32 (5) of Regulation

(EC) No 1290/2005.

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Overview of recovery procedures concerning EAGF irregularities in the latest financial year — judicial
procedures

Table 2:

Table to be provided in 2007:

a

b

c

Financial year of
primary finding

Balance 15 October
2005

Recovered amounts
(2006)

d

Corrected
amounts
(2006) (1)

e

f

Total non cleared
amounts declared
irrecoverable

Amounts to be
recovered
(15 October 2006)

< 1998

1998

1999

2000

2001

2002

2003

2004

2005

2006

Total

(1)

Including corrections that result from a change from administrative procedures to a judicial procedure.

Table to be provided in 2008 and subsequent years:

a

b

c

Financial year of
primary finding

Balance 15 October
year n-1

Recovered amounts
(year n)

d

Corrected
amounts
(year n) (1)

e

f

Amounts declared
irrecoverable
(year n)

Amounts to be
recovered
(15 October year n)

< n – 8 (2)

n-8

n-7

n-6

n-5

n-4

n-3

n-2

n-1

N

Total

Including corrections that result from a change from administrative procedures to a judicial procedure.

(1)
(2) This row shall record recoveries and or corrections in accordance with the third and fourth subparagraphs of Article 32(5) of Regulation

(EC) No 1290/2005.

Tables 1 and 2 shall apply mutatis mutandis in case of application of the fifth subparagraph of Article 32(5) of Regulation
(EC) No 1290/2005.

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Table 3:

Overview of recovery procedures concerning EAFRD irregularities in the latest financial year — administrative
procedures

Table to be provided in 2008 and subsequent years:

a

b

c

Financial year of
primary finding

Balance 15 October
year n-1

Recovered amounts
(year n)

d

Corrected
amounts
(year n) (1)

e

f

Amounts declared
irrecoverable
(year n)

Amounts to be
recovered
(15 October year n)

2007

2008

2009

2010

2016+4

Total

(1)

Including corrections that result from a change from administrative procedures to a judicial procedure.

Table 4:

Overview of recovery procedures concerning EAFRD irregularities in the latest financial year — judicial
procedures

Table to be provided in 2008 and subsequent years:

a

b

c

Financial year of
primary finding

Balance 15 October
year n-1

Recovered amounts
(year n)

d

Corrected
amounts
(year n) (1)

e

f

Amounts declared
irrecoverable
(year n)

Amounts to be
recovered
(15 October year n)

2007

2008

2009

2010

2016+8

Total

(1)

Including corrections that result from a change from administrative procedures to a judicial procedure.

Tables 3 and 4 shall apply mutatis mutandis in case of application of the second subparagraph of Article 33(8) of Regulation
(EC) No 1290/2005.

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L 171/108

EN

Official Journal of the European Union

23.6.2006

ANNEX IV

TRANSMISSION OF QUERIES REFERRED TO IN ARTICLE 8(4)

Queries referred to in Article 8(4) shall be sent to:

— European Commission, DG AGRI-J1, Rue de la Loi 200, B-1049 Brussels,

or

— AGRI-J1@cec.eu.int.

23.6.2006

EN

Official Journal of the European Union

L 171/109

ANNEX V

CORRELATION TABLE

Regulation (EC) No 1663/95

This Regulation

Article 1(2)

Article 1(2)

Article 1(3), second subparagraph

Article 1(3), second subparagraph

Article 1(4)

Article 1(5)

Article 1(7)

Article 2(1)

Article 2(2)

Article 2(3)

Article 1(4)

Article 2(5)

Article 1(5)

Article 4(1)

Article 4(6)

Article 8(1)

Article 3(1), first subparagraph

Article 5(1), second sentence

Article 3(1), second subparagraph

Article 5(3), second subparagraph

Article 3(1), third subparagraph

Article 3(3)

Article 5(2)

Article 5(4)

Article 4(1) (a), (b), (c)

Article 7(1) (a), (b), (c)

Article 7(2)

Article 7(3)

Article 7(4)

Article 6(b) and (c)

Article 6(e)

Article 6(f)

Article 6(g)

Article 6(h)

Article 9(1) and (2)

Article 10(2)

Article 10(3)

Article 10(4)

Article 11

Article 4(2)

Article 4(3)

Article 4(4)

Article 5(1)(a)

Article 5(1)(b)

Article 5(1)(c)

Article 5(1)(d)

Article 5(1)(e)

Article 6

Article 7(1), second subparagraph

Article 7(2)

Article 7(3)

Article 8

Article 2(1)

Article 2(2)

Article 2(3)

Regulation (EC) No 2390/1999

This Regulation

Article 8(2)

Article 8(3)

Article 8(5)

L 171/110

EN

Official Journal of the European Union

23.6.2006

Decision 94/442/EC

This Regulation

Article 1(1)

Article 2(1)

Article 2(2)

Article 2(4)

Article 2(5)

Article 2(6)

Article 12

Article 16(1)

Article 16(2)

Article 16(3)

Article 16(4), first subparagraph

Article 16(4), second subparagraph

Article 3(1), first subparagraph

Article 13(1)

Article 3(1), second, third and fourth subparagraph

Article 13(2)

Article 3(2)

Article 3(3)

Article 3(4), second subparagraph

Article 3(5)

Article 4(1)

Article 4(2)

Article 4(3)

Article 5(1)

Article 5(2)

Article 13(3)

Article 13(4)

Article 13(5)

Article 13(5)

Article 15(1)

Article 14(1), second subparagraph

Article 15(2)

Article 14(1), first subparagraph

Article 14(2)