(1)

Article 23(1) of Commission Implementing Regulation (EU) No 908/2014 (2) establishes how to calculate the Union contribution to be paid in respect of expenditure declared. It should be clarified that this provision applies to the payments related to the rural development programmes referred to in Article 6 of Regulation (EU) No 1305/2013 of the European Parliament and of the Council (3) and to the rural development programmes referred to in Article 15 of Council Regulation (EC) No 1698/2005 (4).

(2)

Therefore, it should be further clarified that, as regards the rural development programmes referred to in Article 6 of Regulation (EU) No 1305/2013, the calculation of the Union contribution should be based on the European Agricultural Fund for Rural Development (EAFRD) contribution rate for each measure, type of operation with a specific EAFRD contribution rate and technical assistance mentioned in the financing plan, and that, as regards the rural development programmes referred to in Article 15 of Regulation (EC) No 1698/2005, the calculation should be based on the EAFRD contribution rate for each priority mentioned in the financing plan.

(3)

In accordance with Article 70(4c) of Regulation (EC) No 1698/2005, Member States under financial assistance may derogate from the maximum EAFRD co-financing rates set out in paragraphs 3, 4 and 5 of that Article. It is therefore necessary to mention in Article 23(1) of Implementing Regulation (EU) No 908/2014 how to calculate the Union contribution as regards rural development programmes modified in accordance with Article 70(4c) of Regulation (EC) No 1698/2005.

(4)

Furthermore, it is appropriate to make clear in Article 23(2) of Implementing Regulation (EU) No 908/2014 that, as regards the rural development programmes referred to in Article 15 of Regulation (EC) No 1698/2005, the interim payments are limited to the total EAFRD contribution to each priority.

(5)

Article 34(9) of Implementing Regulation (EU) No 908/2014 provides that where it is justified the Commission may extend the relevant time periods provided for in paragraphs 3 and 4 of that Article. Even if Article 34(5) refers back to paragraphs 3 and 4 of that Article, it is also appropriate to include paragraph 5 in the cross reference in Article 34(9) to make it clear that paragraph 9 applies to all relevant time periods referred to in paragraphs 3, 4 and 5 of Article 34.

(6)

Articles 34 and 40 of Implementing Regulation (EU) No 908/2014 set up time periods during the conformity clearance and conciliation procedures, respectively. The experience gained in relation to the application of those time periods has shown that it is appropriate not to take into account the month of August in the calculation of the time periods, that month being usually the period of summer holidays.

(7)

The model table set out in Annex II to Implementing Regulation (EU) No 908/2014 should be amended to address certain inaccuracies. In particular, for new irregularity cases, the requirement to report whether the case is included in the debtors' ledger is deemed to be no longer necessary as all new cases reported in the Annex II table should already be recorded in the debtors' ledger in accordance with Article 54(1) of Regulation (EU) No 1306/2013.

(8)

Implementing Regulation (EU) No 908/2014 should therefore be amended accordingly.

(9)

The measures provided for in this Regulation are in accordance with the opinion of the Committee on the Agricultural Funds,

(1)

in Article 23, paragraphs 1 and 2 are replaced by the following:

(2)

Article 34 is amended as follows:

(3)

in Article 40, the following paragraph is added:

(4)

Annex II is replaced with the text set out in the Annex to this Regulation.