Commission Regulation (EC) No 447/2008 of 22 May 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: 2008-05-22
Institutions: European Commission
Subjects: EU financing, agricultural expenditure, common agricultural policy, fund (EU), management, revenue, rural development

23.5.2008

EN

Official Journal of the European Union

L 134/13

COMMISSION REGULATION (EC) No 447/2008

of 22 May 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,

(3)

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(5) and (7) thereof,

Whereas:

Article 4(3) of Commission Regulation (EC) No
883/2006 (2) provides that the summary of data (T103)
provided for in paragraph 2(b) of that Article must also
be sent to the Commission on paper. In view of dev-
elopments in the procedures for the communication of
and the
information between the Member States
Commission and the introduction of a single portal for
operators to access the secure electronic systems used for
the financing of
the
requirement to send on paper is no longer necessary
and may thus be abolished, especially in view of the
administrative burden which it entails.

the common agricultural policy,

(4)

(5)

In the case of the direct payments to be made from the
2007 financial year onwards, the amounts corresponding
to the dairy premiums and the additional payments as
referred to in Articles 95 and 96 of Council Regulation
(EC) No 1782/2003 (4) to be granted to beneficiaries are
included in the single payment scheme in accordance
with Article 47(2) of Regulation (EC) No 1782/2003.
Also, Commission Regulation (EC) No 188/2005 of
3 February 2005 laying down detailed rules for the appli-
cation of the aid scheme for the meat sector in the
outermost regions (5) has been repealed by Commission
Regulation (EC) No 793/2006 (6). As a result,
the
amounts relating to the measures referred to above no
longer have to be taken into account in calculating the
in
ceiling
Article 9(2)(b) of Regulation (EC) No 883/2006.
that calculation must be adapted to take
However,
account of
the provisions on voluntary modulation
introduced by Council Regulation (EC) No 378/2007 of
27 March 2007 laying down rules for voluntary modu-
lation of direct payments provided for in Regulation (EC)
No 1782/2003 establishing common rules for direct
support schemes under the common agricultural policy
and establishing certain support schemes for farmers, and
amending Regulation (EC) No 1290/2005 (7).

on direct

payments

provided

for

as

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,

to the general budget of

Article 150(3) of Council Regulation (EC, Euratom) No
1605/2002 of 25 June 2002 on the Financial Regulation
applicable
the European
Communities (3) has been amended and now allows
routine management expenditure for the EAGF to be
committed
appropriations
provided for
the following financial year, up to a
maximum of three quarters of the total corresponding
financial year. To take
appropriations for the current
account of these new conditions applicable to advance
commitments, Article 8(3) of Regulation (EC) No
883/2006 should be amended.

in advance

against

the

HAS ADOPTED THIS REGULATION:

Article 1

Regulation (EC) No 883/2006 is hereby amended as follows:

1. Article 4(3) is deleted;

(4) OJ L 270, 21.10.2003, p. 1. Regulation as last amended by
Commission Regulation (EC) No 293/2008 (OJ L 90, 2.4.2008,
p. 5).

(5) OJ L 31, 4.2.2005, p. 6. Regulation repealed by Regulation (EC) No

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

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

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

793/2006 (OJ L 145, 31.5.2006, p. 1).

lation (EC) No 114/2008 (OJ L 33, 7.2.2008, p. 6).

(6) OJ L 145, 31.5.2006, p. 1. Regulation as last amended by Regu-

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

lation (EC) No 1242/2007 (OJ L 281, 25.10.2007, p. 5).

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

(7) OJ L 95, 5.4.2007, p. 1.

(1)

(2)

L 134/14

EN

Official Journal of the European Union

23.5.2008

2. Article 8(3) is replaced by the following:

where the single area payment scheme referred to
in that Article applies.

for

the current

financial year,

‘3.
If the total expenditure declared by the Member States
for the following financial year exceeds three quarters of the
the
total appropriations
advance commitments referred to in Article 150(3) of Regu-
lation (EC, Euratom) No 1605/2002 and the corresponding
monthly payments shall be granted in proportion to the
declarations of expenditure, up to a maximum of 75 % of
financial year. The
the appropriations
Commission shall take the balance of amounts not reim-
bursed to the Member States into account in decisions on
subsequent reimbursements.’;

the current

for

3. Article 9(2)(b) is replaced by the following:

‘(b)

in any case, payments made in the course of financial
year N+2 and subsequent years shall be eligible for the
Member State concerned only up to the level of:

(i) its national ceiling as provided for in Annexes VIII
or VIIIa to Regulation (EC) No 1782/2003 for the
the financial year during
year preceding that of
which the payment
is made, where the single
payment scheme referred to in Title III of that Regu-
lation applies, or

(ii) its

annual

financial

in
accordance with Article 143b(3) of Regulation (EC)
No 1782/2003 for the year preceding that of the
financial year during which the payment is made,

established

envelope

applicable,

Where
annual
the national
financial envelope referred to in points (i) and (ii) shall
be:

ceiling or

— reduced by

the modulation provided

for

in

Article 10 of Regulation (EC) No 1782/2003,

— reduced by the voluntary modulation provided for in

Chapter 1 of Regulation (EC) No 378/2007,

— increased by the additional amount of aid provided
for in Article 12 of Regulation (EC) No 1782/2003,

— increased by the additional amount of aid provided
for in the second subparagraph of Article 1(3) of
Regulation (EC) No 378/2007,

— corrected by

adjustment provided for
Article 11 of Regulation (EC) No 1782/2003.’

the

in

Article 2

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

However, Article 1(1) shall apply from the 2009 financial year.

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

Done at Brussels, 22 May 2008.

For the Commission

Mariann FISCHER BOEL
Member of the Commission