Date: 2023-06-28Category: Not ApplicableState: Union GovernmentCountry: Europe
Commission Delegated Regulation (EU) 2023/1309 of 26 April 2023 amending Delegated Regulation (EU) 2022/127 as regards transitional rules and correcting that Regulation as regards certain provisions for the EAGF and the EAFRD
Issued by European Commission
· Directorate-General for Agriculture and Rural Development
Executive Summary:
Commission Delegated Regulation (EU) 2023/1309 amends Delegated Regulation (EU) 2022/127, addressing transitional rules and correcting provisions for the EAGF and EAFRD. It ensures a smooth transition from previous regulations by excluding certain measures from scrutiny of transactions retroactively from January 1, 2023, and rectifies a legal gap by reinstating specific provisions of Delegated Regulation (EU) No 907/2014. This regulation came into force on June 30 2023 and applies retroactively from January 1, 2023.
Key Points / Main Content:
Transitional Provisions:
* Measures in Annex VI to Delegated Regulation (EU) No 907/2014 are excluded from the scrutiny system under Title IV, Chapter III of Regulation (EU) 2021/2116.
* Paying agencies accredited under Regulation (EU) No 1306/2013 must be accredited with new responsibilities before January 1, 2023, when assuming responsibility for new expenditure.
Corrections to Delegated Regulation (EU) 2022/127:
* Article 40(2)(a) is replaced to ensure the continued application of specific articles (5, 5a, 73(4), 10, 111 (second subparagraph), 112, 12, 13, and 415) of Delegated Regulation (EU) No 907/2014 in specific cases.
* These articles apply to expenditure for support schemes under Regulation (EU) No 1307/2013 up to the 2022 calendar year.
* They also apply to measures implemented until December 31, 2022, under Regulations (EU) No 228/2013, (EU) No 229/2013, (EU) No 1308/2013, and (EU) No 1144/2014.
* They apply to aid schemes in Article 56(1)(c) and Article 57 of Regulation (EU) 2021/2117 for operations under Regulation (EU) No 1308/2013 after December 31, 2022, until those aid schemes end.
* They apply to EAFRD expenditure incurred by beneficiaries and payments made by paying agencies implementing rural development programs under Regulation (EU) No 1305/2013.
Impact Analysis:
Paying Agencies:
* Impact: Must adhere to revised accreditation timelines and ensure compliance with transitional provisions regarding expenditure responsibility.
* Action Required: Obtain accreditation for new expenditure responsibilities before January 1, 2023 (if applicable).
Beneficiaries of EAGF and EAFRD Funding:
* Impact: Continued application of specific articles related to support schemes, measures, and aid schemes.
* Action Required: Ensure compliance with the articles of Delegated Regulation (EU) No 907/2014, as specified in the amended Article 40(2)(a) of Delegated Regulation (EU) 2022/127.
European Commission:
* Impact: Ensures a smooth transition between regulatory frameworks and corrects legal gaps in existing regulations.
* Action Required: Monitor the implementation of the amended regulations and address any arising issues.
Member States:
* Impact: Need to implement and enforce the amended regulations within their jurisdictions.
* Action Required: Update national regulations and procedures to reflect the changes introduced by Delegated Regulation (EU) 2023/1309.
Key Entities Referenced
European Commission: The executive branch of the European Union, responsible for proposing legislation, implementing decisions, and managing the EU's budget.
Treaty on the Functioning of the European Union: One of the primary treaties forming the constitutional basis of the European Union.
Regulation EU 2021/2116: Regulation of the European Parliament and of the Council on the financing, management and monitoring of the common agricultural policy.
European Agricultural Guarantee Fund (EAGF): A fund providing financial support for the common agricultural policy of the European Union.
Commission Delegated Regulation EU 2022/127: A delegated regulation supplementing Regulation EU 2021/2116 with rules on paying agencies and other bodies, financial management, clearance of accounts, securities and use of euro.
Commission Implementing Regulation EU 2022/128: Implementing Regulation laying down rules for the application of Regulation EU 2021/2116 of the European Parliament and of the Council on paying agencies and other bodies, financial management, clearance of accounts, checks, securities and transparency
Regulation EU No 1306/2013: Regulation of the European Parliament and of the Council on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations.
Ursula VON DER LEYEN: The President of the European Commission.
28.6.2023 EN Official Journal of the European Union L 162/3
COMMISSION DELEGATED REGULATION (EU) 2023/1309
of 26 April 2023
amending Delegated Regulation (EU) 2022/127 as regards transitional rules and correcting that
Regulation as regards certain provisions for the EAGF and the EAFRD
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EU) 2021/2116 of the European Parliament and of the Council of 2 December 2021on the
financing, management and monitoring of the common agricultural policy and repealing Regulation (EU)
No 1306/2013(1), and in particular Article 38(2), Article 47(1), Article 55(6), Article 76(2), Article 94(5) and (6) and
Article 105 thereof,
Whereas:
(1) Commission Delegated Regulation (EU) 2022/127(2)supplements Regulation (EU) 2021/2116 with rules on paying
agencies and other bodies, financial management, clearance of accounts, securities and use of euro.
(2) Title IV, Chapter III, of Regulation (EU) 2021/2116 provides for the scrutiny of the transactions of those entities
receiving or making payments relating directly or indirectly to the system of financing by the European Agricultural
Guarantee Fund (EAGF), in order to ascertain whether transactions forming part of the system of financing by the
EAGF have actually been carried out and have been executed correctly. Measures that are by their nature unsuited to
ex post control by way of scrutiny checks of commercial documents, as well as measures that are concerned with
payments that are either area-related or unrelated to commercial documents that can be subject to scrutiny should
be excluded from the scope of scrutiny of transactions. Pursuant to Article 46 of Commission Implementing
Regulation (EU) 2022/128(3), which lays down that the scrutiny of transactions covers the EAGF financial year
preceding the beginning of the period of scrutiny, which runs each year from 1 July to 30 June of the following
year, the scrutiny of transactions covers transactions from before the entry into application of Regulation
(EU) 2021/2116. In order to ensure a smooth transition from the arrangements provided for in Regulation (EU)
No 1306/2013 of the European Parliament and of the Council(4), it is appropriate to provide for transitional rules
excluding from the scope of scrutiny of transactions those measures previously exempted by Commission
Delegated Regulation (EU) No 907/2014(5). Since those measures have never been suited for scrutiny of
transactions control, this amendment should apply retroactively from 1 January 2023, the date of application of
Delegated Regulation (EU) 2022/127.
(3) Delegated Regulation (EU) 2022/127 repealed Delegated Regulation (EU) No 907/2014 with effect from 1 January
2023. However, Article 40, second paragraph, of Delegated Regulation (EU) 2022/127 which lists the provisions of
Delegated Regulation (EU) No 907/2014 which continue to apply, did not take into account that certain provisions
need to continue to apply in relation to the expenditure incurred and payments made for support schemes under
(1) OJ L 435, 6.12.2021, p. 187.
(2) Commission Delegated Regulation (EU) 2022/127 of 7 December 2021 supplementing Regulation (EU) 2021/2116 of the European
Parliament and of the Council with rules on paying agencies and other bodies, financial management, clearance of accounts, securities
and use of euro (OJ L 20, 31.1.2022, p. 95).
(3) Commission Implementing Regulation (EU) 2022/128 of 21 December 2021 laying down rules for the application of Regulation
(EU) 2021/2116 of the European Parliament and of the Council on paying agencies and other bodies, financial management, clearance
of accounts, checks, securities and transparency (OJ L 20, 31.1.2022, p. 131).
(4) Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013 on the financing, management
and monitoring of the common agricultural policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC)
No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008 (OJ L 347, 20.12.2013, p. 549).
(5) Commission Delegated Regulation (EU) No 907/2014 of 11 March 2014 supplementing Regulation (EU) No 1306/2013 of the
European Parliament and of the Council with regard to paying agencies and other bodies, financial management, clearance of
accounts, securities and use of euro (OJ L 255, 28.8.2014, p. 18).L 162/4 EN Official Journal of the European Union 28.6.2023
Regulation (EU) No 1307/2013 of the European Parliament and of the Council(6)up to and including the calendar
year 2022, to measures implemented under Regulations of the European Parliament and of the Council (EU)
No 228/2013(7), (EU) No 229/2013(8), (EU) No 1308/2013(9) and (EU) No 1144/2014(10) until 31 December
2022, in relation to expenditure incurred and payments made for operations implemented pursuant to Regulation
(EU) No 1308/2013 after 31 December 2022 and until the end of those aid schemes, and as regards the
implementation of rural development programmes pursuant to Regulation (EU) No 1305/2013 of the European
Parliament and of the Council(11). This created a legal gap. Article 40, second paragraph, of Delegated Regulation
(EU) 2022/127 should therefore be corrected by adding the provisions concerned to the list. This correction should
apply retroactively from 1 January 2023, the date of application of Delegated Regulation (EU) 2022/127.
(4) Delegated Regulation (EU) 2022/127 should therefore be amended and corrected accordingly,
HAS ADOPTED THIS REGULATION:
Article 1
Amendment to Delegated Regulation (EU) 2022/127
Article 39 of Delegated Regulation (EU) 2022/127 is replaced by the following:
‘Article 39
Transitional provisions
1. Where a paying agency, accredited in accordance with Regulation (EU) No 1306/2013, assumes responsibility for
expenditure for which it was not previously responsible, it shall be accredited with the new responsibilities before
1 January 2023.
2. The measures listed in Annex VI to Delegated Regulation (EU) No 907/2014 shall not be subject to the system of
scrutiny established by Title IV, Chapter III, of Regulation (EU) 2021/2116.’.
Article 2
Correction to Delegated Regulation (EU) 2022/127
In Article 40, second paragraph, of Delegated Regulation (EU) 2022/127, point (a) is replaced by the following:
(6) Regulation (EU) No 1307/2013 of the European Parliament and of the Council of 17 December 2013 establishing rules for direct
payments to farmers under support schemes within the framework of the common agricultural policy and repealing Council
Regulation (EC) No 637/2008 and Council Regulation (EC) No 73/2009 (OJ L 347, 20.12.2013, p. 608).
(7) Regulation (EU) No 228/2013 of the European Parliament and of the Council of 13 March 2013 laying down specific measures for
agriculture in the outermost regions of the Union and repealing Council Regulation (EC) No 247/2006 (OJ L 78, 20.3.2013, p. 23).
(8) Regulation (EU) No 229/2013 of the European Parliament and of the Council of 13 March 2013 laying down specific measures for
agriculture in favour of the smaller Aegean islands and repealing Council Regulation (EC) No 1405/2006 (OJ L 78, 20.3.2013, p. 41).
(9) Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common
organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC)
No 1037/2001 and (EC) No 1234/2007 (OJ L 347, 20.12.2013, p. 671).
(10) Regulation (EU) No 1144/2014 of the European Parliament and of the Council of 22 October 2014 on information provision and
promotion measures concerning agricultural products implemented in the internal market and in third countries and repealing
Council Regulation (EC) No 3/2008 (OJ L 317, 4.11.2014, p. 56).
(11) Regulation (EU) No 1305/2013 of the European Parliament and of the Council of 17 December 2013 on support for rural
development by the European Agricultural Fund for Rural Development (EAFRD) and repealing Council Regulation (EC)
No 1698/2005 (OJ L 347, 20.12.2013, p. 487).28.6.2023 EN Official Journal of the European Union L 162/5
‘(a) Article 5, 5a, Article 7(3) and (4), Article 10, Article 11(1), second subparagraph, Article 11(2), Article 12, Article 13
and Article 41(5) of that Delegated Regulation shall continue to apply:
(i) in relation to expenditure incurred and payments made for support schemes under Regulation (EU)
No 1307/2013 of the European Parliament and of the Council (*) in respect of the calendar year 2022 and before;
(ii) for measures implemented until 31 December 2022 under Regulations (EU) No 228/2013, (EU) No 229/2013,
(EU) No 1308/2013 and (EU) No 1144/2014;
(iii) for the aid schemes referred to in Article 5(6), first subparagraph, point (c), and Article 5(7) of Regulation
(EU) 2021/2117 of the European Parliament and of the Council (**) in relation to expenditure incurred and
payments made for operations implemented pursuant to Regulation (EU) No 1308/2013 after 31 December
2022and until the end of those aid schemes; and
(iv) as regards the EAFRD, in relation to expenditure incurred by the beneficiaries and payments made by the paying
agency in the framework of the implementation of rural development programmes pursuant to Regulation (EU)
No 1305/2013.
_____________
(*) Regulation (EU) No 1307/2013 of the European Parliament and of the Council of 17 December 2013 establishing
rules for direct payments to farmers under support schemes within the framework of the common agricultural policy
and repealing Council Regulation (EC) No 637/2008 and Council Regulation (EC) No 73/2009 (OJ L 347,
20.12.2013, p. 608).
(**) Regulation (EU) 2021/2117 of the European Parliament and of the Council of 2 December 2021 amending
Regulations (EU) No 1308/2013 establishing a common organisation of the markets in agricultural products, (EU)
No 1151/2012 on quality schemes for agricultural products and foodstuffs, (EU) No 251/2014 on the definition,
description, presentation, labelling and the protection of geographical indications of aromatised wine products and
(EU) No 228/2013 laying down specific measures for agriculture in the outermost regions of the Union (OJ L 435,
6.12.2021, p. 262).’.
Article 3
Entry into force and application
This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European
Union.
It shall apply from 1 January 2023.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 26 April 2023.
For the Commission
The President
Ursula VON DER LEYEN