(1)

Article 104(1), second subparagraph, point (a), of Regulation (EU) 2021/2116 provides that Article 4(1), point (b), Article 5, Article 7(3), Articles 9, 17, 21 and 34, Article 35(4), Articles 36, 37, 38, 40 to 43, 51, 52, 54, 56, 59, 63, 64, 67, 68, 70 to 75, 77, 91 to 97, 99 and 100, Article 102(2) and Articles 110 and 111 of Regulation (EU) No 1306/2013 continue to apply, as regards the European Agricultural Guarantee Fund (EAGF), in relation to expenditure incurred and payments made for the financial year 2021.

(2)

Article 64, second paragraph, point (a), of Commission Implementing Regulation (EU) 2022/128 (3) provides that Article 2, Article 3(1), first subparagraph, Article 3(2), Article 4(1), point (b), Articles 5, 6 and 7, Articles 21 to 25, Articles 27, 28 and 29, Article 30(1), points (a), (b) and (c), Article 30(2), (3) and (4), and Articles 31 to 40 of Commission Implementing Regulation (EU) No 908/2014 (4) continue to apply, as regards the EAGF, in relation to expenditure incurred and payments made for the financial year 2021.

(3)

Article 64, second paragraph, point (c), of Implementing Regulation (EU) 2022/128 provides that Annexes II and III to Implementing Regulation (EU) No 908/2014 continue to apply for the purposes of Article 32, points (f) and (g), of Implementing Regulation (EU) 2022/128 for the financial year 2021.

(4)

Commission Implementing Decision (EU) 2022/820 (5) cleared the accounts of the Member States’ paying agencies concerning expenditure financed by the European Agricultural Guarantee Fund (EAGF) for financial year 2021, except for the Dutch paying agency ‘Rijksdienst voor Ondernemend Nederland’.

(5)

Following the transmission of new information, and after additional checks, the Commission can take a decision on the completeness, accuracy and veracity of the accounts submitted by the Dutch paying agency ‘Rijksdienst voor Ondernemend Nederland’ as regards the expenditure financed by the EAGF for financial year 2021.

(6)

Article 33(2), first subparagraph, of Implementing Regulation (EU) No 908/2014 provides that the amounts that are recoverable from, or payable to, each Member State, in accordance with the accounts clearance decision referred to in Article 33(1) of that Implementing Regulation, are to be established by deducting the monthly payments for the financial year concerned, from the expenditure recognised for that year, in accordance with that Article 33(1). The Commission is to deduct that amount from or add it to the monthly payment relating to the expenditure effected in the second month following the clearance of accounts decision.

(7)

Pursuant to Article 40, first subparagraph, of Regulation (EU) No 1306/2013 in conjunction with Article 5(1) of Commission Delegated Regulation (EU) No 907/2014 (6), where payments have been made after the latest possible date of payment, the Commission is to reduce the amount of the monthly payments granted to the Member States and adjust the financial impact of the reduction in proportion to the delay in payment by applying the different rates provided for in Article 5(2) and (3) of Delegated Regulation (EU) No 907/2014. In accordance with Article 5(5), second subparagraph, of Delegated Regulation (EU) No 907/2014, any overrun of payment deadlines is to be taken into account, at the latest, in the accounts clearance decision. Some of the expenditure declared by the Member State concerned during the financial year 2021 was effected after the applicable deadlines. This Decision should therefore fix the relevant reductions.

(8)

The Commission has already reduced the relevant monthly payments for the financial year 2021 for the amounts due to the EAGF as a result of financial and conformity clearance decisions for the Member State concerned, pursuant to Articles 51 and 52 of Regulation (EU) No 1306/2013 executed by the Commission in the financial year 2020. Any such amounts are considered in this Decision.

(9)

Pursuant to Article 54(2) of Regulation (EU) No 1306/2013, 50 % of the financial consequences of the non-recovery of irregularities is to be borne by the Member State concerned, if the recovery has not taken place within four years from the date of the recovery request, or within eight years where the recovery is taken in the national courts. Article 54(4) of Regulation (EU) No 1306/2013 requires Member States to attach to the annual accounts that they are to submit to the Commission, pursuant to Article 29 of Implementing Regulation (EU) No 908/2014, a certified table reflecting the amounts to be borne by them under Article 54(2) of Regulation (EU) No 1306/2013. Rules on the application of the Member States’ obligation to report the amounts to be recovered are laid down in Implementing Regulation (EU) No 908/2014. Annex II to Implementing Regulation (EU) No 908/2014 sets out the model of the table that Member States are to use to provide information about amounts to be recovered. On the basis of the tables completed by the Member States, the Commission is to decide on the financial consequences of the non-recovery of irregularities older than four or eight years respectively.

(10)

Pursuant to Article 54(3) of Regulation (EU) No 1306/2013, on duly justified grounds, Member States may decide not to pursue recovery. Such a decision may be taken only if the costs already incurred, and likely to be incurred, total more than the amount to be recovered, or if the recovery proves impossible owing to the insolvency, recorded and recognised under national law, of the debtor or the persons legally responsible for the irregularity. If the decision has been taken within four years from the date of the recovery request, or within eight years where the recovery is taken in the national courts, 100 % of the financial consequences of the non-recovery should be borne by the Union budget. The amounts for which a particular Member State decided not to pursue recovery and the grounds for its decision are to be included in the summary report referred to in Article 54(4) of that Regulation. Therefore, such amounts should not be charged to the Member States concerned and are consequently to be borne by the Union budget.

(11)

In clearing the accounts of the paying agency concerned, the Commission is to take account of the amounts already withheld from the Member State concerned on the basis of Implementing Decision (EU) 2022/820 notified under document C(2022) 3307.

(12)

In accordance with Article 51 of Regulation (EU) No 1306/2013, this Decision should be without prejudice to the decisions the Commission may take subsequently to exclude from Union financing expenditure not effected in accordance with Union rules,