1.   At the latest within two months following the end of each quarter, Member States shall report to the Commission all the irregularities which have been the subject of a primary administrative or judicial finding. For each irregularity, Member States shall give details of:

(a)	the common market organizations affected, the sectors and products concerned;

(b)	the nature of the irregular expenditure;

(c)	the Community provision which has been infringed;

(d)	the date and the source of the first written information leading to suspicion that an irregularity had been committed;

(e)	the practices employed in committing the irregularity;

(f)	where appropriate, whether the practice amounts to a suspected fraud;

(g)	the manner in which the irregularity was discovered;

(h)	where appropriate, the Member States and third countries involved;

(i)	the period during which, or the moment at which, the irregularity was committed;

(j)	the national authorities or bodies which drew up the official report on the irregularity and the authorities responsible for administrative and/or judicial follow-up;

(k)	the date on which the primary administrative or judicial finding on the irregularity was established;

(l)	the identities of the natural and/or legal persons involved or of other entities which have taken part in the commission of the irregularity, except where this information is irrelevant for the purposes of combating irregularities, given the nature of the irregularity in question;

(m)	the total amount of expenditure on the operation at issue, and, where appropriate, the distribution of its co-financing between Community, national, private and other contributions;

(n)

the amount affected by the irregularity and, where appropriate, its distribution between Community, national, private and other contributions; where no payment has been made to the persons and/or other entities identified under point (l), the amounts which would have been wrongly paid had the irregularity not been identified;

(o)	the suspension of payments, where applicable, and the possibilities of recovery;

(p)	Only in the case of irregularities relating to the EAFRD, the ARINCO or CCI (Common Identification Code) number of the programme affected.

2.   By way of derogation from paragraph 1, the following cases need not be reported:

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cases where the irregularity consists solely of the failure to partially or totally execute an operation co-financed by the EAFRD or subsidised under the EAGF owing to the bankruptcy of the final beneficiary or the final recipient; however, irregularities preceding a bankruptcy and cases of suspected fraud must be reported,

—	cases brought to the attention of the administrative authority by the final beneficiary or the final recipient voluntarily and before detection by the relevant authority, whether before or after the payment of the public contribution,

—	cases where the administrative authority finds a mistake regarding the eligibility of the financed expenditure and corrects the mistake prior to payment of the public contribution.

3.   Where some of the information referred to in paragraph 1 of this Article, and in particular that concerning the practices adopted in committing the irregularity and the manner in which this was discovered, is not available, Member States shall as far as possible supply the missing information when forwarding subsequent communications of irregularities to the Commission.

4.   If national provisions provide for the confidentiality of investigations, communication of the information shall be subject to the authorisation of the competent court.

1.   In addition to the information referred to in Article 3(1), Member States shall inform the Commission as soon as possible, but at the latest within two months following the end of each quarter, with reference to any previous report made under Article 3, on details concerning the initiation or abandonment of any procedures for imposing administrative or criminal sanctions related to the notified irregularities as well as of the main results of such procedures. This information shall also indicate the character of the sanctions applied and/or whether the sanctions in question relate to the application of Community and/or national legislation, including a reference to the Community and/or national rules in which the sanctions are laid down.

2.   Upon explicit request of the Commission, the Member States shall, within two months following receipt of that request, provide the Commission with all relevant information regarding the progress made — notably on initiation, abandonment and termination — in the procedures related to the recovery of any sums wrongly paid in a specific case or group of cases.

1.   Where the irregularities relate to sums of less than EUR 10 000 in Community funding, Member States shall not forward the information provided for in Articles 3 and 5 to the Commission unless the latter expressly requests it.

2.   For applying the threshold set out in paragraph 1:

—	Member States which do not form part of the euro zone shall apply the same exchange rate as that which they used to make payments to beneficiaries or receive revenue in accordance with Commission Regulation (EC) No 2808/98 (11) and the sectoral agricultural legislation,

—

in cases other than those referred to in sub-paragraph 1, in particular for operations for which an operative event has not been laid down by the sectoral agricultural legislation, the applicable exchange rate shall be the last-but-one exchange rate established by the European Central Bank before the month in respect of which the expenditure or assigned revenue has been declared to the Commission in accordance with Commission Regulation (EC) No 883/2006 (12).

1.   The Commission shall maintain appropriate contacts with the Member States concerned for the purpose of supplementing the information supplied on the irregularities referred to in Article 3, on the procedures referred to in Article 5, and, in particular, on the possibility of recovery.

2.   Without prejudice to such contacts, when the nature of the irregularity is such as to suggest that identical or similar practices could occur in more than one Member State, the matter shall be put before the Committee referred to in Article 2(1) of Decision 94/140/EC (hereinafter referred to as the Cocolaf) or its working parties as referred to in Article 3(3) thereof.

3.   Furthermore, the Commission shall organise meetings of an informative nature at Community level for the appropriate representatives of the Member States in order to examine with them the information obtained under Articles 3, 4 and 5 and paragraph 1 of this Article, in particular with regard to the lessons to be learned therefrom in connection with irregularities, preventive measures and legal proceedings. The Commission shall keep the Cocolaf informed of this work and shall consult it regarding any proposals which it intends to submit for the prevention of irregularities.

4.   At the request of a Member State or, under the arrangements laid down in paragraph 3, of the Commission, the Member States shall consult each other, where appropriate, within the Cocolaf or any other competent body, for the purpose of closing any loopholes which become apparent in the course of application of current provisions of the common agricultural policy and which prejudice the Community’s financial interests.

1.   Information communicated or acquired in any form under this Regulation shall be covered by professional confidentiality and be protected in the same way as similar information is protected by the national legislation of the Member State that received it and by the corresponding provisions applicable to the Community institutions. Member States and the Commission shall take all necessary precautions to ensure that that information remains confidential.

2.   The information referred to in paragraph 1 may not, in particular, be disclosed to persons other than those in the Member States or within the Community institutions whose duties require that they have access to it, unless the Member State supplying it has expressly so agreed.

In addition, that information may not be used for any purposes other than those provided for in this Regulation unless the authorities that have provided it have given their express consent and provided that the provisions in force in the Member State in which the authority that has received it is located do not prohibit such communication or use.

3.   The Commission and the Member States shall ensure, when processing personal data pursuant to this Regulation, that the Community and national provisions on the protection of personal data, in particular those laid down by Directive 95/46/EC and, where applicable, by Regulation (EC) No 45/2001, are complied with.

Paragraphs 1 and 2 shall not affect the rights of access of the data subject as provide for in Directive 95/46/EC and Regulation (EC) No 45/2001 under the conditions provided for in that directive and regulation.

4.   Paragraphs 1 to 3 shall not impede the use, in any legal actions or proceedings subsequently instituted by the Community or by the Member States in respect of the recovery of the sums subject to the irregularity, the performance of checks following alleged irregularities or the imposition of administrative measures, administrative penalties or criminal sanctions for irregularities, of information obtained pursuant to this Regulation. The competent authority of the Member State which supplied this information shall be informed of such use.

5.   Where a Member State notifies the Commission that a natural or legal person whose name has been communicated to the Commission under this Regulation proves on further inquiry not to be involved in any irregularity, the Commission shall forthwith inform all those to whom it disclosed that name under this Regulation of that fact. Such person shall thereupon cease to be treated, on account of the earlier notification, as a person involved in the irregularity in question.

1.   Regulation (EEC) No 595/91 is repealed with effect from 1 January 2007.

2.   References to Regulation (EEC) No 595/91 shall be construed as references to this Regulation and be read in accordance with the correlation table set out in the Annex.

1.   Member States shall provide the Commission with the information referred to in Article 5 of the present Regulation or irregularities communicated before 1 January 2007 under Regulation (EEC) No 595/91 that are still under follow-up by their authorities.

2.   For those cases with a financial impact less than EUR 10 000, Member States may submit one single final communication.