(1)

Article 19a(2) of Commission Delegated Regulation (EU) No 640/2014 (2) sets out rules for reduced administrative penalties for area over-declaration under a certain area-related aid scheme or support measure where a beneficiary did not yet receive such a penalty previously for that given area-related aid scheme or support measure. In accordance with the principles of sound financial management and to prevent abuse of the system and to stimulate correct declarations in the future, the outstanding amount should be paid back in case the beneficiary faces again an administrative penalty referred to in Articles 19a and 21 of that Regulation for that given area-related aid scheme or support measure in the following claim year. It is therefore justified to define a specific control rate for follow-up of this provision.

(2)

It is necessary to clarify that, for the purpose of the on-the-spot checks referred to in Article 50(1) of Commission Implementing Regulation (EU) No 809/2014 (3), the amounts of advanced and interim payments should be counted towards the 5 % of minimum control rate for on-the-spot checks. It is therefore appropriate to amend the second subparagraph of Article 50(1) of that Regulation.

(3)

Implementing Regulation (EU) No 809/2014 should therefore be amended accordingly.

(4)

The Committee for Direct Payments and the Rural Development Committee have not delivered an opinion within the time limit laid down by the Chair,

(1)

the following Article 33a is inserted:

(2)

the second subparagraph of Article 50(1) is replaced by the following:

‘Where an operation subject to on-the-spot check has received advance or interim payments, those payments shall be counted towards the expenditure covered by on-the-spot checks as referred to in the first subparagraph.’.