Commission Regulation (EC) No 114/2008 of 6 February 2008 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: 2008-02-06
Institutions: European Commission
Subjects: EU financing, agricultural expenditure, derogation from EU law, fund (EU), management, revenue, sustainable development

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Official Journal of the European Union

7.2.2008

COMMISSION REGULATION (EC) No 114/2008

of 6 February 2008

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,

to the following
financial year may be carried over,
financial year only, by means of a decision taken by
the Commission by 15 February at the latest.

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:

(4)

(5)

The third subparagraph of Article 16(2) of Commission
Regulation (EC) No 883/2006 (2) provides that all the
payments made in anticipation by the Member States
under their own responsibility prior to approval of the
rural development programmes for the period 2007-
2013 must be declared in the first declaration of expen-
diture following the adoption of the programmes. This
rule is laid down for programmes not approved by 31
March 2007.

Article 23 of Regulation (EC) No 1290/2005 provides
the Community’s budget commitments for rural
that
development programmes are to be made in annual
instalments and that for each programme, the budget
commitment
is to follow the
adoption of the programme by the Commission.

for the first instalment

(1)

(2)

(3)

for 2007,

Given this framework and the appropriations available
for 2007, a large number of programmes will not be
able to be approved until after the appropriations not
used in that financial year have been carried over. As a
the programming
result,
the first year of
period,
the
some of
for
payments made in anticipation by the Member States
to be covered by a declaration of expenditure by the
deadline of 31 January 2008 laid down in Article
16(2)(d) of Regulation (EC) No 883/2006.

it will not be possible

Therefore, in order to facilitate the financial management
of the rural development programmes and in order not
to prolong the deadline for reimbursing the expenditure
incurred by the Member States, a new deadline should be
laid down to enable the Member States, by derogation
from the first subparagraph of Article 16(2) of Regu-
lation (EC) No 883/2006,
to make an additional,
special declaration of expenditure for the payments in
anticipation made by them in 2007 under programmes
approved by the Commission between the date of the
Commission decision on the carry-over of appropriations
from 2007 and 29 February 2008.

(6)

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

(7)

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

Under
the second subparagraph of Article 9(1) of
Council Regulation (EC, Euratom) No 1605/2002 of 25
June 2002 on the Financial Regulation applicable to the
general budget of the European Communities (3), appro-
priations which have not been used at the end of the

HAS ADOPTED THIS REGULATION:

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

(EC) No 1437/2007 (OJ L 322, 7.12.2007, p. 1).

(2) OJ L 171, 23.6.2006, p. 1. Regulation as amended by Regulation

(EC) No 1305/2007 (OJ L 290, 8.11.2007, p. 17).

(3) OJ L 248, 16.9.2002, p. 1. Regulation as amended by Regulation

(EC) No 1525/2007 (OJ L 343, 27.12.2007, p. 9).

Article 1

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

7.2.2008

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Official Journal of the European Union

L 33/7

adoption of

this programme,

‘However, if a rural development programme has not been
approved by the Commission by 31 March 2007, all the
expenditure carried out
in anticipation by the paying
agency under its own responsibility, during the periods
shall be
preceding the
declared to the Commission in the first declaration of expen-
diture following the adoption of the programme. Notwith-
standing the first subparagraph,
in the case of rural deve-
lopment 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 and, in the
case of rural development programmes approved by the

Commission between the date of the Commission decision
on the carry-over of appropriations not used in 2007, taken
in accordance with the second subparagraph of Article 9(1)
of Regulation (EC, Euratom) No 1605/2002, and 29
February 2008, expenditure incurred in anticipation by the
paying agencies up to and including 31 December 2007
shall be the subject of a special declaration of expenditure
to be made by 29 February 2008.’

Article 2

This Regulation shall enter into force on the day following that
of 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, 6 February 2008.

For the Commission

Mariann FISCHER BOEL
Member of the Commission