Source: EURLEX
Language: en
Format: md

[**Avis juridique important**](../../../editorial/legal_notice.htm)

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# 92003E1376

**WRITTEN QUESTION P-1376/03 by Juan Izquierdo Collado (PSE) to the Commission. Advances — Objective 1 research projects.** 
  
*Official Journal 011 E , 15/01/2004 P. 0178 - 0179*

  

WRITTEN QUESTION P-1376/03

by Juan Izquierdo Collado (PSE) to the Commission

(7 April 2003)

Subject: Advances Objective 1 research projects

What is the interpretation of Article 32 of Regulation (EC) 1260/1999(1) and the Commission's definitive position with regard to payment of advances and the issue of whether they are to be taken into account (or not) for the n+2 rule, in respect of research projects cofunded under the Structural Funds included in the Spanish Objective 1 R & D operational programme in 2000, 2001, 2002 and 2003?

(1) OJ L 161, 26.6.1999, p. 1.

Answer given by Mr Barnier on behalf of the Commission

(16 May 2003)

Article 32(1) of Council Regulation (EC) No 1260/1999 of 21 June 1999 laying down general provisions on the Structural Funds stipulates that interim payments and payments of the balance are to relate to expenditure actually paid out, which must correspond to payments effected by the final beneficiaries, supported by receipted invoices or accounting documents of equivalent probative value.

Commission Regulation (EC) No 1685/2000 of 28 July 2000(1) laying down detailed rules for the implementation of Council Regulation (EC) No 1260/1999 as regards eligibility of expenditure of operations co-financed by the Structural Funds defines the concept expenditure actually paid out. In order to clarify this concept, the Commission sent an interpretative note to Member States in September 2001. The note stresses that payments of advances by final beneficiaries must not be included in expenditure declared to the Commission.

With a view to including advances in eligible expenditure in certain cases, the Commission undertook to present a proposal for amendment of Regulation (EC) No 1685/2000. That proposal having been rejected by the majority of Member States, the Commission informed them on 19 February 2003 that it would not be making further proposals.

Because of legitimate expectations which may have arisen during the discussion, advances for which the decision granting aid was taken by Member States before 19 February 2003 and advances for which aid was granted by appeal to proposals closed before 19 February 2003 are considered eligible for Community part-financing.

Payment requests corresponding to advances thus covered on the basis of legitimate expectation will be taken into account for application of the N+2 rule. Moreover, this clarification of the ineligibility rules on advances corresponding to arrangements after 19 February 2003 applies only to advances not mobilised by the final beneficiary. This has no bearing on the eligibility of payment requests corresponding to actual utilisation of advances by the final beneficiary. With regard to the Operational Programme Investigación, Desarrollo e Innovación Objetivo 1 (2000-2006), approved by Commission decision on 26 February 2001, the initial deadline for possible application of the N+2 rule is 31 December 2003.

(1) OJ L 193, 29.7.2000.

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