2008/394/EC: Commission Decision of 30 April 2008 on the clearance of the accounts of certain paying agencies in Germany, Italy and Slovakia concerning expenditure financed by the European Agricultural Guidance and Guarantee Fund (EAGGF), Guarantee Section, for the 2006 financial year (notified under document number C(2008) 1709)
Date: 2008-04-30
Institutions: European Commission
Subjects: EAGGF Guarantee Section, Germany, Italy, Slovakia, agricultural expenditure, closing of accounts

L 139/22

EN

Official Journal of the European Union

29.5.2008

(Acts adopted under the EC Treaty/Euratom Treaty whose publication is not obligatory)

II

DECISIONS

COMMISSION

COMMISSION DECISION

of 30 April 2008

on the clearance of the accounts of certain paying agencies in Germany, Italy and Slovakia
concerning expenditure financed by the European Agricultural Guidance and Guarantee Fund
(EAGGF), Guarantee Section, for the 2006 financial year

(notified under document number C(2008) 1709)

(Only the German, Italian and Slovak texts are authentic)

(2008/394/EC)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty
Community,

establishing the European

agencies except for the German paying agencies ‘Baden-
Württemberg’ and ‘Bayern-Umwelt’,
the Italian paying
agencies ‘AGEA’ and ‘ARBEA’,
the Portuguese paying
agency ‘IFADAP’ and the Slovak paying agency ‘APA’.

Having regard to Council Regulation (EC) No 1258/1999 of
17 May 1999 on the financing of the common agricultural
policy (1), and in particular Article 7(3) thereof,

(2)

Having regard to Council Regulation (EC) No 1290/2005 of
21 June 2005 on the financing of the common agricultural
policy (2), and in particular Article 32 thereof,

After consulting the Fund Committee,

(3)

Whereas:

(1)

Commission Decision 2007/327/EC (3) cleared, for the
the paying
2006 financial year,

the accounts of all

(1) OJ L 160, 26.6.1999, p. 103.
(2) 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).

(3) OJ L 122, 11.5.2007, p. 51.

Following the transmission of new information and after
additional checks,
the Commission can now take a
decision on the integrality, accuracy and veracity of the
accounts
submitted by the German paying agency
‘Baden-Württemberg’, the Italian paying agency ‘AGEA’
and the Slovak paying agency ‘APA’.

lays down that

The second subparagraph of Article 7(1) of Commission
Regulation (EC) No 1663/95 (4)
the
amounts that are recoverable from, or payable to, each
Member State, in accordance with the accounts clearance
decision referred to in the first subparagraph, shall be
determined by deducting advances paid during the
financial year in question,
i.e. 2006, from expenditure
recognised for that year in accordance with the first
subparagraph. Such amounts are to be deducted from,
or added to, advances against expenditure from the
second month following that
in which the accounts
clearance decision is taken.

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

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

29.5.2008

EN

Official Journal of the European Union

L 139/23

(4)

(5)

if

the recovery of

finding, or within eight years if

to Article 32(5) of Regulation (EC) No
Pursuant
the financial consequences of
1290/2005, 50 % of
non-recovery of
irregularities shall be borne by the
Member State concerned and 50 % by the Community
those irregularities has not
budget
taken place within four years of the primary administra-
tive or judicial
the
recovery is taken to the national courts. Article 32(3)
of the said Regulation obliges Member States to submit
to the Commission, together with the annual accounts, a
summary report on the recovery procedures undertaken
in response to irregularities. Detailed rules on the appli-
cation of the Member States’ reporting obligation of the
amounts to be recovered are laid down in Commission
Regulation (EC) No 885/2006 of 21 June 2006 laying
down detailed rules for the application of 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 (1). Annex III
to the said Regulation provides the model tables 1 and 2
that have to be provided in 2007 by the Member States.
On the basis of the tables completed by the Member
States, the Commission should decide on the financial
irregularities older
consequences of non-recovery of
than four or eight years respectively. This decision is
prejudice
without
decisions
future
pursuant
to Article 32(8) of Regulation (EC) No
1290/2005.

conformity

to

insolvency,
law, of

Pursuant
to Article 32(6) of Regulation (EC) No
1290/2005, Member States may decide not to pursue
recovery. Such a decision may only be taken if
the
costs already and likely to be incurred total more than
the amount to be recovered or if the recovery proves
recorded and
impossible owing to the
the debtor or the
recognised under national
If that
persons legally responsible for the irregularity.
the
decision has been taken within four years of
primary administrative or
finding, or within
the recovery is taken to the national
eight years if
courts, 100 % of
the
the financial consequences of
non-recovery should be borne by the Community
budget.
in
Article 32(3) of Regulation (EC) No 1290/2005 the
amounts for which the Member State decided not to
pursue recovery and the grounds for the decision are
shown. These amounts are not charged to the Member
States concerned and are consequently to be borne by
the Community budget. This decision is without

summary

referred

judicial

report

the

to

In

(6)

(7)

prejudice to future conformity decisions pursuant
Article 32(8) of the said Regulation.

to

the

accounts of

In clearing
agencies
concerned, the Commission must take account of the
amounts already withheld from the Member States
concerned on the basis of Decision 2007/327/EC.

the paying

second

In accordance with the
subparagraph of
Article 7(3) of Regulation (EC) No 1258/1999 and
Article 7(1) of Regulation (EC) No 1663/95,
this
Decision does not prejudice decisions taken subsequently
from Community
by
financing expenditure not effected in accordance with
Community rules,

the Commission

excluding

HAS ADOPTED THIS DECISION:

Article 1

the German paying agency ‘Baden-Würt-
The accounts of
temberg’,
the Italian paying agency ‘AGEA’ and the Slovak
paying agency ‘APA’ concerning expenditure financed by the
European Agricultural Guidance and Guarantee Fund (EAGGF),
Guarantee Section,
in respect of the 2006 financial year, are
hereby cleared.

The amounts which are recoverable from, or payable to, each
Member State concerned pursuant to this Decision,
including
those resulting from the application of Article 32(5) of Regu-
lation (EC) No 1290/2005, are set out in the Annex.

Article 2

This Decision is addressed to the Federal Republic of Germany,
the Italian Republic and the Slovak Republic.

Done at Brussels, 30 April 2008.

For the Commission

Mariann FISCHER BOEL
Member of the Commission

(1) OJ L 171, 23.6.2006, p. 90. Regulation as amended by Regulation

(EC) No 1233/2007 (OJ L 279, 23.10.2007, p. 10).

L 139/24

EN

Official Journal of the European Union

29.5.2008

)

–

e
b

o
t

t
n
u
o
m
A

(

m
o
r
f

d
e
r
e
v
o
c
e
r

e
h
t

)

+

(

o
t

d
i
a
p

r
o

r
e
d
n
u

e
t
a
t
S

r
e
b
m
e
M

)
*
(

n
o
i
s
i
c
e
d

s
i
h
t

d
e
r
e
v
o
c
e
r

t
n
u
o
m
A

o
t

d
i
a
p

r
o

)

(

m
o
r
f

–

r
e
b
m
e
M

e
h
t

)

+

(

)

m
o
r
f

d
e
r
e
v
o
c
e
r

–

(

r
e
d
n
u

e
t
a
t
S

n
o
i
s
i
c
e
D

C
E
/
7
2
3
/
7
0
0
2

e
h
t

)

+

(

o
t

d
i
a
p

r
o

e
t
a
t
S

r
e
b
m
e
M

e
b

o
t

t
n
u
o
m
A

X
E
N
N
A

S
T
N
U
O
C
C
A

'

S
E
I
C
N
E
G
A

G
N
I
Y
A
P

E
H
T

F
O

E
C
N
A
R
A
E
L
C

6
0
0
2

r
a
e
y

l
a
i
c
n
a
n
i
F

e
t
a
t
S

r
e
b
m
e
M
e
h
t

o
t

d
i
a
p

r
o
m
o
r
f

d
e
r
e
v
o
c
e
r

e
b

o
t

t
n
u
o
m
A

e
h
t

e
h
t

o
t

d
i
a
p

s
e
c
n
a
v
d
A

r
o
f

e
t
a
t
S

r
e
b
m
e
M

r
a
e
y

l
a
i
c
n
a
n
i
f

i

g
n
d
u
l
c
n

i

l
a
t
o
T

d
n
a

s
n
o
i
t
c
u
d
e
r

s
n
o
i
s
n
e
p
s
u
s

s
n
o
i
t
c
u
d
e
R

o
t

f
o

i

g
n
d
r
o
c
c
a

2
3

e
l
c
i
t
r
A

)

C
E
(

n
o
i
t
a
l
u
g
e
R

5
0
0
2
/
0
9
2
1

o
N

d
n
a

s
n
o
i
t
c
u
d
e
R

e
h
t

r
o
f

s
n
o
i
s
n
e
p
s
u
s

l
a
i
c
n
a
n
i
f

e
l
o
h
w

r
a
e
y

b

+

a

l
a
t
o
T

e
u
n
e
v
e
r

d
e
n
g
i
s
s
a
/
e
r
u
t
i
d
n
e
p
x
E
—
6
0
0
2

e
h
t

h
c
i
h
w

r
o
f

s
e
i
c
n
e
g
a

g
n
i
y
a
p

e
h
t

r
o
f

e
r
a

s
t
n
u
o
c
c
a

i

d
e
n
o
j
s
i
d

d
e
r
a
e
l
c

e
h
t

f
o

l
a
t
o
t

=

/
e
r
u
t
i
d
n
e
p
x
e

e
u
n
e
v
e
r

d
e
n
g
i
s
s
a

y
l
h
t
n
o
m

e
h
t

n

i

s
n
o
i
t
a
r
a
l
c
e
d

/
e
r
u
t
i
d
n
e
p
x
e

=

e
u
n
e
v
e
r

d
e
n
g
i
s
s
a

e
h
t

n

i

d
e
r
a
l
c
e
d

n
o
i
t
a
r
a
l
c
e
d

l
a
u
n
n
a

i

–

h

=

j

i

g

–

f

=

h

g

e

+

d

+

c

=

f

e

d

b

+

a

=

c

b

a

,

1
0
8
1
3
8
6
–

,

6
9
5
8
6
2
6
0
2
2
–

,

7
9
3
0
0
1
3
1
2
2
–

,

1
2
7
7
4
2
9
3
3
4
5
6

,

4
2
3
7
4
1
6
2
1
2
5
6

,

7
1
3
3
8
6
7
0
2
2
–

,

6
2
1
5
7
5
1
–

,

7
6
7
5
0
4
5
3
3
4
5
6

,

3
3
8
1
8
7
4
6
6
1

,

4
3
9
3
2
6
0
7
6
2
5
6

R
U
E

,

7
7
0
2
1
6
3
1
0
4
1
–

,

1
4
3
6
6
8
5
7
4
2
–

,

8
1
4
8
7
4
9
8
4
6
1
–

,

6
2
4
3
0
7
5
9
0
6
4
5

,

8
0
0
5
2
2
6
0
6
9
2
5

,

6
8
0
3
8
8
8
5
4
2
1
–

,

3
1
2
6
2
5
4
4
0
5
–

,

7
0
3
4
3
6
9
0
1
7
4
5

,

8
0
0
8
3
9
8
2
4
2
1

,

9
9
2
6
9
6
0
8
6
4
3
5

R
U
E

,

6
7
9
9
2
9
6
3
2
–

0
0
0

,

,

6
7
9
9
2
9
6
3
2
–

,

7
8
7
4
3
3
5
9
5
0
6
5

,

1
1
8
4
0
4
8
5
3
0
6
5

0
0
0

,

0
0
0

,

,

1
1
8
4
0
4
8
5
3
0
6
5

0
0
0

,

,

1
1
8
4
0
4
8
5
3
0
6
5

K
K
S

o

+

n

+
m
+

l

+

k

=

p

2
0
7
6

o

)
j

=

(

l
a
t
o
T

)
e

=

(

2
3

e
l
c
i
t
r
A

d
n
u
F

r
a
g
u
S

d
e
n
g
i
s
s
A

)
2
(

e
u
n
e
v
e
r

3
0
8
6

n

)
2
(

e
r
u
t
i
d
n
e
p
x
E

2
0
6
1
2
0
5
0

m

d
e
n
g
i
s
s
A

)
1
(

e
u
n
e
v
e
r

1
0
7
6

l

)
1
(

e
r
u
t
i
d
n
e
p
x
E

6
0
1
0
7
0
5
0

k

,

6
7
9
9
2
9
6
3
2
–

0
0
0

,

,

1
0
8
1
3
8
6
–

,

1
0
8
1
3
8
6
–

,

7
7
0
2
1
6
3
1
0
4
1
–

,

2
2
8
6
5
9
3
8
9
9
–

0
0
0

,

0
0
0

,

0
0
0

,

0
0
0

,

0
0
0

,

0
0
0

,

0
0
0

,

0
0
0

,

0
0
0

,

0
0
0

,

,

5
5
2
5
5
6
9
2
0
4
–

,

6
7
9
9
2
9
6
3
2
–

R
U
E

R
U
E

K
K
S

.

2
0
6
1
2
0
5
0

r
e
d
n
u

d
e
r
a
l
c
e
d

e
b

o
t

s
a
h

t
i

,
e
t
a
t
S

r
e
b
m
e
M

e
h
t

f
o

e
g
a
t
n
a
v
d
a

e
h
t

o
t

e
b

l

d
u
o
w

d
n
u
F

r
a
g
u
S

e
h
t

f
o

t
r
a
p

e
u
n
e
v
e
r

d
e
n
g
i
s
s
a

.

6
0
1
0
7
0
5
0

r
e
d
n
u

d
e
r
a
l
c
e
d

e
b

o
t

s
a
h

t
i

,
e
t
a
t
S

r
e
b
m
e
M

e
h
t

f
o

e
g
a
t
n
a
v
d
a

e
h
t

o
t

e
b

l

d
u
o
w

t
r
a
p

e
u
n
e
v
e
r

d
e
n
g
i
s
s
a

e
h
t

e
h
t

f
I

f
I

.

6
0
0
2
/
3
8
8

o
N

)

C
E
(

n
o
i
t
a
l
u
g
e
R

f
o

)

2
7

(

e
l
c
i
t
r
A

:
e
t
a
r

e
g
n
a
h
c
x
e

e
l
b
a
c
i
l

p
p
A

S
M

E
D

T
I

K
S

S
M

E
D

T
I

K
S

)
*
(

)
1
(

)
2
(

f
o

l
a
t
o
t

e
h
t

r
o

,
)
a

n
m
u
o
c
(

l

d
e
r
a
e
l
c

e
r
u
t
i
d
n
e
p
x
e

e
h
t

r
o
f

n
o
i
t
a
r
a
l
c
e
d

l
a
u
n
n
a

e
h
t

f
o

l
a
t
o
t

e
h
t

s
i

t
n
u
o
c
c
a

o
t
n

i

n
e
k
a
t

t
n
u
o
m
a

e
h
t

e
t
a
t
S

r
e
b
m
e
M
e
h
t

o
t

d
i
a
p

r
o
m
o
r
f

d
e
r
e
v
o
c
e
r

e
b

o
t

t
n
u
o
m
a

e
h
t

f
o

n
o
i
t
a
l
u
c
l
a
c

e
h
t

.
)
b

n
m
u
o
c
(

l

i

d
e
n
o
j
s
i
d

e
r
u
t
i
d
n
e
p
x
e

e
h
t

r
o
f

s
n
o
i
t
a
r
a
l
c
e
d

y
l
h
t
n
o
m

r
e
b
m
e
t
p
e
S

,
t
s
u
g
u
A
n

i

d
e
h
s
i
l

b
a
t
s
e

s
e
n

i
l

d
a
e
d

t
n
e
m
y
a
p

f
o

t
c
e
p
s
e
r
-
n
o
n

e
h
t

r
o
f

s
n
o
i
t
c
e
r
r
o
c

e
h
t

r
a
l
u
c
i
t
r
a
p

n

i

d
e
d
d
a

e
r
a

h
c
i
h
w
o
t

,

m
e
t
s
y
s

e
c
n
a
v
d
a

e
h
t

n

i

t
n
u
o
c
c
a

o
t
n

i

n
e
k
a
t

e
s
o
h
t

e
r
a

s
n
o
i
s
n
e
p
s
u
s

d
n
a

s
n
o
i
t
c
u
d
e
r

.

6
0
0
2

r
e
b
o
t
c
O

r
o
F

e
h
t

e
h
T

d
n
a

)

1

)

2

:

B
N

.

3
0
8
6

,

2
0
7
6

,

1
0
7
6

,

2
0
6
1
2
0
5
0

,

6
0
1
0
7
0
5
0

:

8
0
0
2

e
r
u
t
a
l
c
n
e
m
o
N

)

3