C 474/4
1.
EN
Official Journal of the European Union
14.12.2022
GENERAL PRINCIPLES
Operational programmes under the European Regional Development Fund (‘ERDF’) (2) (including the cooperation programmes under the European territorial cooperation goal) (3), the European Social Fund (‘ESF’) (4), the Cohesion Fund (5) (hereinafter referred to as the ‘Funds’) and the European Maritime and Fisheries Fund (‘EMFF’) (6) implemented in accordance with the CPR for the 2014-2020 programming period (7), as well as cross-border cooperation programmes under the Instrument for Pre-accession Assistance (IPA II) based on Regulation (EU) No 231/2014 of the European Parliament and of the Council (8) and implemented in accordance with the Commission IPA II Implementing Regulation (EU) No 447/2014 (9) shall be closed in accordance with the present guidelines.
Closure of such programmes entails the financial settlement of the Union’s outstanding budgetary commitments through payment of any final balance to the Member State (10) (11) in respect of a programme and/or the decommitment or recovery of the sums unduly paid by the Commission to the Member State.
The closure of programmes is without prejudice to the Commission’s power to impose financial corrections under the relevant provisions of the CPR.
2.
POSSIBILITY OF EARLY CLOSURE
Member States may request an early closure provided that they have carried out all the activities related to the implementation of the programme.
For this purpose, an earlier accounting year than the one running from 1 July 2023 to 30 June 2024 should be considered as the final accounting year of the programme.
If the Commission (2) Regulation (EU) No 1301/2013 of the European Parliament and of the Council of 17 December 2013 on the European Regional Development Fund and on specific provisions concerning the Investment for growth and jobs goal and repealing Regulation (EC) No 1080/2006 (OJ L 347, 20.12.2013, p. 289).
(3) Regulation (EU) No 1299/2013 of the European Parliament and of the Council of 17 December 2013 on specific provisions for the support from the European Regional Development Fund to the European territorial cooperation goal (OJ L 347, 20.12.2013, p. 259).
(4) Regulation (EU) No 1304/2013 of the European Parliament and of the Council of 17 December 2013 on the European Social Fund and repealing Council Regulation (EC) No 1081/2006 (OJ L 347, 20.12.2013, p. 470).
(5) Regulation (EU) No 1300/2013 of the European Parliament and of the Council of 17 December 2013 on the Cohesion Fund and repealing Council Regulation (EC) No 1084/2006 (OJ L 347, 20.12.2013, p. 281).
(6) Regulation (EU) No 508/2014 of the European Parliament and of the Council of 15 May 2014 on the European Maritime and Fisheries Fund and repealing Council Regulations (EC) No 2328/2003, (EC) No 861/2006, (EC) No 1198/2006 and (EC) No 791/2007 and Regulation (EU) No 1255/2011 of the European Parliament and of the Council (OJ L 149, 20.5.2014, p. 1).
(7) In accordance with the Article 92b(8), second subparagraph, of the CPR, as amended by Regulation (EU) 2020/2221 of the European Parliament and of the Council of 23 December 2020 amending Regulation (EU) No 1303/2013 as regards additional resources and implementing arrangements to provide assistance for fostering crisis repair in the context of the COVID-19 pandemic and its social consequences and for preparing a green, digital and resilient recovery of the economy (REACT-EU) (OJ L 437, 28.12.2020, p. 30), the programmes to which the Member States allocate REACT-EU resources will cover the period until 31 December 2022, subject to paragraph 4 of that Article.
(8) Regulation (EU) No 231/2014 of the European Parliament and of the Council of 11 March 2014 establishing an Instrument for Preaccession Assistance (IPA II) (OJ L 77, 15.3.2014, p. 11) (‘IPA II Regulation’).
(9) Commission Implementing Regulation (EU) No 447/2014 of 2 May 2014 on the specific rules for implementing Regulation (EU) No 231/2014 of the European Parliament and of the Council establishing an Instrument for Pre-accession Assistance (IPA II) (OJ L 132, 3.5.2014, p. 32) (‘IPA II Implementing Regulation’).
(10) For cooperation programmes supported by the ERDF under the European territorial cooperation goal and for cross-border cooperation programmes supported by the IPA II, ‘Member State’ as mentioned in the present guidelines should be understood as the Member State hosting the managing authority.
(11) In accordance with Article 138(1) of the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community (OJ C 384I, 12.11.2019, p. 1), (‘the Withdrawal Agreement’), in respect of the implementation of the Union programmes and activities committed under the MFF 2014-2020 or previous financial perspectives, applicable Union law, including the rules on financial corrections and on clearance of accounts, will continue to apply to the United Kingdom after 31 December 2020 until the closure of those Union programmes and activities, unless technical measures have been adopted by Joint Committee in accordance with Article 138(5) of the Withdrawal Agreement.
However, it should be noted that the provisions of these guidelines relating to REACT-EU resources do not apply to the United Kingdom, as per the fifth subparagraph of Article 154 of the CPR, as amended by Regulation (EU) 2020/2221.