Commission Regulation (EC) No 1305/2007 of 7 November 2007 amending Regulation (EC) No 883/2006 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
Date: 2007-11-07
Institutions: European Commission
Subjects: EU financing, agricultural expenditure, derogation from EU law, fund (EU), management, revenue, rural development

8.11.2007

EN

Official Journal of the European Union

L 290/17

COMMISSION REGULATION (EC) No 1305/2007

of 7 November 2007

amending Regulation (EC) No 883/2006 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

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty
Community,

establishing the European

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(7) thereof,

Whereas:

(1)

(2)

(3)

The third subparagraph of Article 16(2) of Commission
Regulation (EC) No 883/2006 (2) provides that payments
made in anticipation by the Member States under their
own responsibility prior to approval of the rural devel-
opment programmes for the period 2007–13 must be
declared in the first declaration of expenditure following
the adoption of the programmes. This rule is laid down
for programmes not approved by 31 March 2007.

A large number of programmes will not be able to be
approved until after 16 October 2007. As a result, for
2007, the first year of the programming period, it will
not be possible for most of the payments made in antici-
pation by the Member States
to be covered by a
declaration of expenditure in sufficient time for them
to be taken into account for 2007.

Therefore, in order to facilitate the financial management
of the rural development programmes, a new deadline
should be laid down to enable the Member States, by
derogation from the first subparagraph of Article 16(2)

of Regulation (EC) No 883/2006, to make an additional,
special declaration of expenditure for the payments in
anticipation made
programmes
approved by the Commission between 15 October and
12 December 2007.

them under

by

(4)

(5)

Regulation (EC) No 883/2006 should therefore be
amended accordingly.

The measures provided for in this Regulation are in
accordance with the opinion of the Committee on the
Agricultural Funds,

HAS ADOPTED THIS REGULATION:

Article 1

The following is hereby added to the third subparagraph of
Article 16(2) of Regulation (EC) No 883/2006:

‘Notwithstanding the first subparagraph of this paragraph, in
the case of rural development programmes approved by the
Commission between 15 October and 12 December 2007,
expenditure incurred in anticipation by the paying agencies
up to and including 15 October 2007 shall be the subject of
a special declaration of expenditure to be made by 12
December 2007.’

Article 2

This Regulation shall enter into force on the day following its
publication in the Official Journal of the European Union.

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

Done at Brussels, 7 November 2007.

For the Commission

Mariann FISCHER BOEL
Member of the Commission

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

No 378/2007 (OJ L 95, 5.4.2007, p. 1).

(2) OJ L 171, 23.6.2006, p. 1.