Date: 2023-10-16Category: Not ApplicableState: Union GovernmentCountry: Europe
Commission Implementing Regulation (EU) 2023/2141 of 13 October 2023 amending Implementing Regulation (EU) 2023/130 as regards the reporting of penalties for conditionality and Implementing Regulation (EU) 2021/2290 as regards the reporting of advances in output indicators used for performance clearance and aggregated values of output indicators
Issued by European Commission
· Directorate-General for Agriculture and Rural Development
Executive Summary:
Commission Implementing Regulation (EU) 2023/2141 amends Implementing Regulations (EU) 2023/130 and (EU) 2021/2290 regarding reporting of penalties for conditionality, advances in output indicators for performance clearance, and aggregated values of output indicators under the Common Agricultural Policy (CAP). It aims to ensure clarity, coherence, and completeness in reporting. Article 2, point 3b, which concerns reporting of aggregated output indicator values, applies from 16 February 2024.
Key Points / Main Content:
Amendments to Implementing Regulation (EU) 2023/130:
* Removes references to conditionality penalties from quantitative information needed for reconciliation in the annual performance report, specifically in points 2.2.1 and 2.2.2 of the Annex.
* Clarifies reporting of amounts not paid following penalties under the EAFRD by deleting a reference to Article 45(2), point (b), of Regulation (EU) 2021/2116 in point 2.2.3(b)(ii) of the Annex. Amounts should be reported according to Articles 85 and 89 of Regulation (EU) 2021/2116.
Amendments to Implementing Regulation (EU) 2021/2290:
* Extends the rules for reporting advances in output indicators to include advances paid under Article 44(3a) of Regulation (EU) 2021/2116, in point 2 of the Annex.
* Amends rules for calculating aggregated values of output indicators used for performance clearance in point 3(a) of the Annex, to ensure completeness and consistency, including reporting of aggregate values for support provided via financial instruments.
* Amends rules in point 3(b)(i) of the Annex regarding reporting of aggregated values for output indicator O.3 to ensure coherence with the rules in point 3(a).
Impact Analysis:
Member States:
* Impact: Need to adjust their reporting procedures for annual performance reports to reflect changes regarding conditionality penalties, advances in output indicators, and aggregated output values.
* Action Required: Adapt information systems to comply with amended rules on reporting aggregated values of output indicators by February 16, 2024, for the 2024 financial year report.
European Commission:
* Impact: Will receive revised annual performance reports from Member States, reflecting the changes in reporting requirements.
* Action Required: Review and assess the updated reports to ensure compliance with the new regulations.
Beneficiaries of CAP Strategic Plans:
* Impact: May experience changes in how their contributions to output indicators are measured and reported, particularly those receiving advances or involved in financial instruments.
* Action Required: No direct action required, but should be aware of changes in reporting that may affect how their projects are assessed.
Key Entities Referenced
European Union: A political and economic union of member states located primarily in Europe.
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 of the European Union, outlining the scope of EU powers.
Regulation EU 2021/2115: Regulation of the European Parliament and of the Council establishing rules on support for strategic plans to be drawn up by Member States under the common agricultural policy CAP Strategic Plans
European Parliament: The parliamentary body of the European Union, directly elected by EU citizens.
European Agricultural Guarantee Fund (EAGF): A fund within the framework of the Common Agricultural Policy, providing direct payments and market-related expenditure.
European Agricultural Fund for Rural Development (EAFRD): A fund within the framework of the Common Agricultural Policy, financing rural development programmes.
Common Agricultural Policy (CAP): A set of agricultural policies and programmes implemented by the European Union.
Official Journal EN
of the European Union L series
2023/2141 16.10.2023
COMMISSION IMPLEMENTING REGULATION (EU) 2023/2141
of 13 October 2023
amending Implementing Regulation (EU) 2023/130 as regards the reporting of penalties for
conditionality and Implementing Regulation (EU) 2021/2290 as regards the reporting of advances in
output indicators used for performance clearance and aggregated values of output indicators
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EU) 2021/2115 of the European Parliament and of the Council of 2 December 2021
establishing rules on support for strategic plans to be drawn up by Member States under the common agricultural policy
(CAP Strategic Plans) and financed by the European Agricultural Guarantee Fund (EAGF) and by the European Agricultural
Fund for Rural Development (EAFRD) and repealing Regulations (EU) No 1305/2013 and (EU) No 1307/2013(1), and in
particular Article 133 and Article 134(14) thereof,
Whereas:
(1) Point 2 of the Annex to Commission Implementing Regulation (EU) 2023/130(2)lays down the presentation of the
quantitative information necessary for the reconciliation of the information set out in the annual performance
report with the expenditure declared in the annual accounts, as laid down in Article 134(5), first subparagraph,
point (b), of Regulation (EU) 2021/2115. According to Article 45(1), point (b), of Regulation (EU) 2021/2116 of
the European Parliament and of the Council(3) and Article 32(1), point (a), of Commission Implementing
Regulation (EU) 2022/128(4)amounts corresponding to penalties applied in accordance with Articles 12 and 14 of
Regulation (EU) 2021/2115 (conditionality penalties) are to be declared in the annual accounts as assigned revenue,
separately from the expenditure of the European Agriculture Guarantee Fund (EAGF). It is therefore not necessary to
include the quantitative information concerning those penalties in the annual performance report, among the
expenditure concerning direct payment interventions, necessary for the reconciliation with the annual accounts.
The quantitative information necessary for the reconciliation of the information presented in the annual
performance report with the expenditure set out in the annual accounts, laid down in point 2.2.1 of the Annex to
Implementing Regulation (EU) 2023/130, should therefore be amended to remove the reference to conditionality
penalties.
(2) As laid down in Articles 12 and 14 of Regulation (EU) 2021/2115 and in Article 83 of Regulation (EU) 2021/2116
the system of conditionality does not apply to the types of intervention in certain sectors referred to in Title III,
Chapter III, of Regulation (EU) 2021/2115. The quantitative information necessary for the reconciliation of the
information presented for the types of interventions, laid down in point 2.2.2 of the Annex to Implementing
Regulation (EU) 2023/130 should therefore be amended to remove the reference to conditionality penalties.
(3) To ensure clarity and coherence as regards the reporting of amounts not paid following penalties as regards the
expenditure under the EAFRD, in point 2.2.3(b)(ii), of the Annex to Implementing Regulation (EU) 2023/130 a
reference to Article 45(2), point (b), of Regulation (EU) 2021/2116 should be deleted. Amounts not paid following
penalties applied in accordance with Articles 12 and 14 of Regulation (EU) 2021/2115 are to be reported under
point 2.2.3(b)(ii) of the Annex to Implementing Regulation (EU) 2023/130, in accordance with Articles 85 and 89
of Regulation (EU) 2021/2116.
(1) OJ L 435, 6.12.2021, p. 1.
(2) Commission Implementing Regulation (EU) 2023/130 of 18 January 2023 laying down rules for the implementation of Regulation
(EU) 2021/2115 of the European Parliament and of the Council on the presentation of the content of the annual performance report
(OJ L 17, 19.1.2023, p. 77).
(3) Regulation (EU) 2021/2116 of the European Parliament and of the Council of 2 December 2021 on the financing, management and
monitoring of the common agricultural policy and repealing Regulation (EU) No 1306/2013 (OJ L 435, 6.12.2021, p. 187).
(4) 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).
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(4) Article 44 of Regulation (EU) 2021/2116 was amended by Commission Delegated Regulation (EU) 2022/1408(5)as
regards the payment of advances to beneficiaries of interventions referred to in Title III, Chapter III, of Regulation
(EU) 2021/2115, in addition to the possibility of payment of advances to beneficiaries of interventions laid down in
Article 44(3) of that Regulation. Delegated Regulation (EU) 2022/1408 entered into force on 26 August 2022. Point
2 of the Annex to Commission Implementing Regulation (EU) 2021/2290(6)refers only to the payment of advances
referred to in Article 44(3) of Regulation (EU) 2021/2116. It is therefore necessary to amend point 2 of the Annex to
Implementing Regulation (EU) 2021/2290 to extend the rules applicable to the reporting of advances in output
indicators used for performance clearance also to the advances paid in accordance with Article 44(3a) of Regulation
(EU) 2021/2116.
(5) Common output indicators laid down in Annex I to Regulation (EU) 2021/2115, are the basis for monitoring and
evaluation of the performance of the CAP Strategic Plans during their implementation. Common rules on the
methods for the calculation of aggregated values of the output indicators used for performance clearance are laid
down in point 3(a) of the Annex to Implementing Regulation (EU) 2021/2290. These rules need to be amended to
ensure the completeness and consistency of the reporting of aggregated values of output indicators at unit amount
level. Point 3(a)(i) of the Annex to Implementing Regulation (EU) 2021/2290 should be amended also to ensure
reporting of aggregate values of output indicators as regards the support provided to final recipients by means of
financial instruments.
(6) Point 3(b)(i) of the Annex to Implementing Regulation (EU) 2021/2290 lays down rules regarding reporting of the
aggregated values with respect to output indicator O.3. These rules should be amended to ensure coherence with
the rules on reporting of aggregated values of output indicators laid down in point 3(a), points (i) to (ix), of that
Annex.
(7) Implementing Regulations (EU) 2023/130 and (EU) 2021/2290 should therefore be amended accordingly.
(8) To enable Member States to adapt their information systems to the amended rules on the reporting of aggregated
values of the output indicator laid down in point 3(b)(i) of the Annex to Implementing Regulation (EU) 2021/2290,
Article 2, point (3)(b), should apply from 16 February 2024, to ensure that these values are reported in the annual
performance reports referred to in Article 134 of Regulation (EU) 2021/2115 as from the financial year 2024.
(9) The measures provided for in this Regulation are in accordance with the opinion of the Common Agricultural Policy
Committee,
HAS ADOPTED THIS REGULATION:
Article 1
Amendments to Implementing Regulation (EU) 2023/130
The Annex to Implementing Regulation (EU) 2023/130 is amended as follows:
(1) in point 2.2.1(b), point (iii) is replaced by the following:
‘(iii) amounts not paid following penalties, laid down in Article 59(1), point (d), of Regulation (EU) 2021/2116;’;
(5) Commission Delegated Regulation (EU) 2022/1408 of 16 June 2022 amending Regulation (EU) 2021/2116 of the European
Parliament and of the Council as regards the payment of advances for certain interventions and support measures provided for in
Regulations (EU) 2021/2115 and (EU) No 1308/2013 of the European Parliament and of the Council (OJ L 216, 19.8.2022, p. 1).
(6) Commission Implementing Regulation (EU) 2021/2290 of 21 December 2021 laying down rules on the methods for the calculation
of the common output and result indicators set out in Annex I to Regulation (EU) 2021/2115 of the European Parliament and of the
Council establishing rules on support for strategic plans to be drawn up by Member States under the common agricultural policy
(CAP Strategic Plans) and financed by the European Agricultural Guarantee Fund (EAGF) and by the European Agricultural Fund for
Rural Development (EAFRD) and repealing Regulations (EU) No 1305/2013 and (EU) No 1307/2013 (OJ L 458, 22.12.2021, p. 486).
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(2) in point 2.2.2(b), point (ii) is replaced by the following:
‘(ii) amounts not paid following penalties, laid down in Article 59(1), point (d), of Regulation (EU) 2021/2116;’;
(3) in point 2.2.3(b), point (ii) is replaced by the following:
‘(ii) amounts not paid following penalties, laid down in Article 59(1), point (d), and Articles 85 and 89 of Regulation
(EU) 2021/2116;’.
Article 2
Amendments to Implementing Regulation (EU) 2021/2290
The Annex to Implementing Regulation (EU) 2021/2290 is amended as follows:
(1) point 2 is replaced by the following:
‘2. Interventions for which payments have been made in the form of advances as referred to in Article 32(4), point (a),
and (5) and Article 44(3) and (3a) of Regulation (EU) 2021/2116 of the European Parliament and of the Council (*)
prior to the delivery of the corresponding full output shall not be included in the annual performance report in
accordance with Article 128 of Regulation (EU) 2021/2115 for the agricultural financial year in which the
advance was paid. Those advances shall be reported for the agricultural financial year in which the output is fully
paid.
_____________
(*) Regulation (EU) 2021/2116 of the European Parliament and of the Council of 2 December 2021 on the financing,
management and monitoring of the common agricultural policy and repealing Regulation (EU) No 1306/2013
(OJ L 435, 6.12.2021, p. 187).’;
(2) in point 3, point (a) is replaced by the following:
‘(a) when reporting output indicators used for performance clearance, Member States shall also include the following
aggregated values:
(i) the total output per intervention;
(ii) the total output per unit of measurement where several units of measurement are established for an
intervention;
(iii) where there are several unit amounts within an intervention, the total output shall be established for each
category laid down below:
— each area referred to in Article 71(2) and Article 72(3) of Regulation (EU) 2021/2115;
— each type of risk management tool referred to in Article 76(3) of Regulation (EU) 2021/2115;
— preparatory actions under LEADER strategies referred to in Article 77(1), point (b), of Regulation
(EU) 2021/2115 and implementation actions under LEADER strategies referred to in that Article of
Regulation (EU) 2021/2115;
— each financial instrument referred to in Article 80 of Regulation (EU) 2021/2115;
(iv) the total output per output indicator;
(v) the total output for each category referred to in point 3(a)(iii), if relevant for the output indicator;
(vi) the total output per type of intervention, where appropriate;
(vii) the total output per unit of measurement and, where appropriate, the total output using a common unit of
measurement where the output indicator or type of intervention includes several interventions the output
of which is measured with different units of measurement;
(viii) the number of final recipients of support in the form of financial instruments, per intervention and output
indicators concerned;’;
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(3) point 3(b)(i) is amended as follows:
(a) the first indent is replaced by the following:
‘— the value of this indicator shall be provided per intervention, per output indicator used for performance
clearance, and per type of intervention;’;
(b) the following second indent is inserted after the first indent:
‘— the value of this indicator shall be provided per each category referred to in point 3(a)(iii), per intervention
and per output indicator used for performance clearance, where interventions or output indicators include
categories referred to in point 3(a)(iii);’.
Article 3
This Regulation shall enter into force on the seventh day following that of its publication in the Official Journal of the
European Union.
Article 2, point (3)(b), shall apply from 16 February 2024.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 13 October 2023.
For the Commission
The President
Ursula VON DER LEYEN
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