9.5.2009   

EN

Official Journal of the European Union

L 116/1

9.5.2009   

EN

Official Journal of the European Union

L 116/3

(1)

Regulation (EC) No 1831/2003 provides for the authorisation of additives for use in animal nutrition and for the grounds and procedures for granting such authorisation.

(2)

In accordance with Article 7 of Regulation (EC) No 1831/2003, an application was submitted for the authorisation of the preparation set out in the Annex to this Regulation. That application was accompanied by the particulars and documents required under Article 7(3) of Regulation (EC) No 1831/2003.

(3)

The application concerns the authorisation of a new use of the microorganism preparation Bacillus cereus var. toyoi NCIMB 40112/CNCM I-1012 as a feed additive for rabbit breeding does, to be classified in the additive category ‘zootechnical additives’.

(4)

The use of that microorganism preparation was permanently authorised for piglets under two months and sows by Commission Regulation (EC) No 256/2002 (2), for piglets and pigs for fattening by Commission Regulation (EC) No 1453/2004 (3), for cattle for fattening by Commission Regulation (EC) No 255/2005 (4), for rabbits for fattening and chickens for fattening by Commission Regulation (EC) No 1200/2005 (5), for piglets (two months) and sows by Commission Regulation (EC) No 1143/2007 (6) and for 10 years by Commission Regulation (EC) No 166/2008 (7) for turkeys for fattening.

(5)

New data were submitted in support of the application for authorisation for rabbit breeding does. The European Food Safety Authority (the Authority) concluded in its opinion of 9 December 2008 that the microorganism preparation Bacillus cereus var. toyoi NCIMB 40112/CNCM I-1012 does not have an adverse effect on animal health, human health or the environment (8). According to that opinion, the use of that preparation is safe for this additional animal category and it has significant benefits as regards overall productivity and reduction of mortality of kits during lactation. The Authority does not consider that there is a need for specific requirements of post-market monitoring. It also verified the report on the method of analysis of the feed additive in feed submitted by the Community Reference Laboratory set up by Regulation (EC) No 1831/2003.

(6)

The assessment of that preparation shows that the conditions for authorisation, provided for in Article 5 of Regulation (EC) No 1831/2003, are satisfied. Accordingly, the use of that preparation should be authorised, as specified in the Annex to this Regulation.

(7)

The measures provided for in this Regulation are in accordance with the opinion of the Standing Committee on the Food Chain and Animal Health,

9.5.2009   

EN

Official Journal of the European Union

L 116/6

(1)

Regulation (EC) No 1831/2003 provides for the authorisation of additives for use in animal nutrition and for the grounds and procedures for granting such authorisation.

(2)

In accordance with Article 7 of Regulation (EC) No 1831/2003, an application was submitted for the authorisation of the preparation set out in the Annex to this Regulation. That application was accompanied by the particulars and documents required under Article 7(3) of Regulation (EC) No 1831/2003.

(3)

The application concerns the authorisation of a new use of the preparation of 6-phytase EC 3.1.3.26 produced by Schizosaccharomyces pombe (ATCC 5233), as a feed additive for chickens for fattening, turkeys for fattening, laying hens, ducks for fattening, piglets (weaned), pigs for fattening and sows to be classified in the additive category ‘zootechnical additives’.

(4)

The use of 6-phytase EC 3.1.3.26 produced by Schizosaccharomyces pombe (ATCC 5233) was authorised without a time limit for chickens for fattening by Commission Regulation (EC) No 1743/2006 (2) and for 10 years by Commission Regulation (EC) No 785/2007 (3) for chickens for fattening, turkeys for fattening, laying hens, ducks for fattening, piglets (weaned), pigs for fattening and sows.

(5)

New data were submitted in support of an application for authorisation of a new formulation of 6-phytase EC 3.1.3.26, produced by Schizosaccharomyces pombe (ATCC 5233), for chickens for fattening, turkeys for fattening, laying hens, ducks for fattening, piglets (weaned), pigs for fattening and sows.

(6)

The European Food Safety Authority (‘the Authority’) stated in its opinion of 10 December 2008 (4), that its former opinion adopted on 17 October 2006 (5) fully applies to this new formulation of 6-phytase EC 3.1.3.26. Therefore, the Authority concluded that the preparation 6-phytase EC 3.1.3.26, new formulation, produced by Schizosaccharomyces pombe (ATCC 5233), is effective for target species and it is safe for animal health, human health or the environment. The Authority recommends appropriate measures for user safety. It does not consider that there is a need for specific requirements of post-market monitoring. This opinion also verifies the report on the method of analysis of the feed additive in feed submitted by the Community Reference Laboratory set up by Regulation (EC) No 1831/2003.

(7)

The assessment of that preparation shows that the conditions for authorisation, provided for in Article 5 of Regulation (EC) No 1831/2003, are satisfied. Accordingly, the use of that preparation should be authorised, as specified in the Annex to this Regulation.

(8)

The measures provided for in this Regulation are in accordance with the opinion of the Standing Committee on the Food Chain and Animal Health,

9.5.2009   

EN

Official Journal of the European Union

L 116/9

(1)

Council Regulation (EC) No 1782/2003 (2) has been repealed and replaced by Regulation (EC) No 73/2009. Certain provisions of the repealed Regulation will however continue to apply also in 2009. The rules provided for in Commission Regulation (EC) No 796/2004 (3) apply to both Regulations. Consequently the title of Regulation (EC) No 796/2004 should be updated.

(2)

References to various Articles of Regulation (EC) No 1782/2003 which are replaced by Regulation (EC) No 73/2009 are covered by the correlation table in Annex XVIII to that Regulation. Certain references in Regulation (EC) No 796/2004 to the repealed Regulation should however, for the sake of clarity, be updated. In addition, provisions which have become obsolete should be deleted.

(3)

The requirements on set-aside within the framework of the single payment scheme have been abolished. The corresponding provisions in Regulation (EC) No 796/2004 should therefore be deleted.

(4)

The system for the identification and registration of payment entitlements specified in Article 7 of Regulation (EC) No 796/2004 has to ensure effective traceability and allow for cross-checks of payment entitlements. Specific requirements are linked to entitlements allocated in accordance with Article 68(1)c of Regulation (EC) No 73/2009. Therefore, information required to be able to verify that those specific requirements are fulfilled should be included in the system.

(5)

Article 29(3) of Regulation (EC) No 73/2009 provides that verification of eligibility conditions has to be finalised before payment. Therefore the equivalent provision in Regulation (EC) No 796/2004 has become redundant and should be deleted.

(6)

The specific rules provided for in Article 138 of Commission Regulation (EC) No 1973/2004 of 29 October 2004 laying down detailed rules for the application of Council Regulation (EC) No 1782/2003 as regards the support schemes provided for in Titles IV and IVa of that Regulation and the use of land set aside for the production of raw materials (4) concerning reductions and exclusions under the single area payments scheme have been deleted by Commission Regulation (EC) No 316/2009 (5). References to the said Article in Regulation (EC) No 796/2004 should therefore be deleted. Moreover, the Articles in Regulation (EC) No 796/2004 where an explicit reference to the single area payment scheme is needed, due to the said modification of Regulation (EC) No 73/2009, should be updated.

(7)

Special provisions concerning the administration and control are needed as regards the specific support to be granted in the case of the optional implementation of Article 68 of Regulation (EC) No 73/2009.

(8)

The application for aid to sugar beet and cane producers has also to contain a copy of the delivery contract referred to in Article 110r of Regulation (EC) No 1782/2003. These contracts are in some cases not yet concluded at the latest date the Member State may set for lodging the application. It should therefore be possible to submit this information at a later date to be set by the Member State.

(9)

Article 20 of Regulation (EC) No 796/2004 contains special rules to provide for the situation where the latest date for the submission of an aid application is a public holiday, a Saturday or a Sunday. The same rule should apply to the submission of an amendment to the single application in accordance with Article 15 of that Regulation.

(10)

Article 21a of Regulation (EC) No 796/2004 lays down the rules for late applications for participation in the single payment scheme. The provisions to be applied the first year of the application of the single payment scheme need to be updated with references to the implementation of that scheme in the new Member States. Article 56 of Regulation (EC) No 73/2009 provides the latest date to be set by the Member State for an application to participate in the single payment scheme. In the case where new sectors are being included in the single payment scheme, the rules in Article 21a of Regulation (EC) No 796/2004 concerning late submissions of applications to the single payment scheme also apply in the case of applications of farmers concerning such new sectors. The importance of punctual lodging of the application to participate in the single payment scheme is crucial for an efficient administration. Therefore a latest date to be set by the Member States for an application for participation when new sectors are included in the single payment scheme should be provided.

(11)

The reference in Article 31a of Regulation (EC) No 796/2004 to the scale referred to in Article 110e of Regulation (EC) No 1782/2003 is obsolete and should therefore be deleted.

(12)

A major part of the area related payments are now decoupled from production and falling into one crop group. A control of any possible over declaration of the overall area covered by the single application is therefore no longer necessary. As a result the rules concerning reductions for over declaration of areas following such control may be simplified.

(13)

To harmonise the rules between area related payments, animal payments and additional payments concerning off-setting of reductions within three calendar years following the calendar year of the finding, the cancellation of the outstanding balance after three years should apply to all payments. Further, Article 5b of Commission Regulation (EC) No 885/2006 of 21 June 2006 laying down detailed rules for the application of Council Regulation (EC) No 1290/2005 as regards the accreditation of paying agencies and other bodies and the clearance of the accounts of the EAGF and of the EAFRD (6) provides for horizontal rules for off-setting outstanding debts against future payments. The reference to which payments the debts can be off-set against should therefore be replaced by a reference to that provision.

(14)

Information on the results of controls of cross-compliance should be made available to all paying agencies responsible for the management of the different payments subject to cross-compliance requirements so that, where the findings so justify, appropriate reductions are applied.

(15)

New rules concerning modulation have been introduced. In that context the provisions related to additional payments are obsolete and should therefore be deleted. Moreover, the rules providing the order of application and the basis for calculation of different reductions need to be updated and possible reductions following the respect of the net ceilings as provided for in Article 8(1) of Regulation (EC) No 73/2009 should be included.

(16)

Regulation (EC) No 885/2006 provides rules concerning off-setting of outstanding amounts and the possibility to decide to not recover outstanding amounts of EUR 100 or lower. The equivalent provisions in Regulation (EC) No 796/2004 are therefore redundant and should be deleted.

(17)

Regulation (EC) No 796/2004 should therefore be amended accordingly.

(18)

Regulation (EC) No 73/2009 is applicable from 1 January 2009. Hence, amendments provided for in this Regulation should concern aid applications relating to years or premium periods starting as of 1 January 2009. This Regulation should therefore apply from 1 January 2009.

(19)

The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Direct Payments,

1.

the title of Regulation (EC) No 796/2004 is replaced by the following:

2.

in Article 2, the first paragraph is amended as follows:

3.

in Article 7(1), point (f) is replaced by the following:

4.

Article 8(1) is replaced by the following:

‘1.   Without prejudice to Article 34(2) of Regulation (EC) No 73/2009, an agricultural parcel that contains trees shall be considered as eligible area for the purposes of the area-related aid schemes provided that agricultural activities or, where applicable, the production envisaged can be carried out in a similar way as on parcels without trees in the same area.’;

5.

Article 10 is amended as follows:

6.

in Article 11(1), the second subparagraph is replaced by the following:

‘A farmer who does not apply for aid under any of the area-related aid schemes but applies for aid under another aid scheme listed in Annex I to Regulation (EC) No 73/2009 or for support pursuant to Articles 11, 12 and 98 of Regulation (EC) No 479/2008 shall, if he has agricultural area as defined in Article 2(h) of Regulation (EC) No 73/2009 at his disposal, submit a single application form in which he shall list these areas in accordance with Article 14 of this Regulation.’;

7.

Article 12 is amended as follows:

8.

Article 13(2) is replaced by the following:

‘2.   In the case of set-aside land used in accordance with the first indent of Article 107(3) of Regulation (EC) No 1782/2003, the single application shall contain the necessary proof required under the applicable sectoral rules.’;

9.

in Article 14(1), the first subparagraph is replaced by the following:

‘Uses of area referred to in Articles 6(2) and 38 of Regulation (EC) No 73/2009 and those listed in Annex VI to that Regulation, as well as areas used for the production of flax grown for fibre or areas declared for the specific support provided for under Article 68 of Regulation (EC) No 73/2009, where those areas do not have to be declared in accordance with Article 13 of this Regulation, shall be declared under a separate heading in the single application form.’;

10.

in Article 15(2), the second subparagraph is deleted;

11.

in Article 17a(2), the following subparagraph is added:

‘Member States may provide that the copy of the delivery contract referred to in the second subparagraph of paragraph 1 may be submitted separately by a later date which shall not be later than 1 December of the year of the application.’;

12.

Article 20 is replaced by the following:

‘Article 20

Derogation from the final date for the submission of aid applications, supporting documents, contracts and declarations and the latest date for amendments to the single application

By way of derogation from Article 5(1) of Council Regulation (EEC, Euratom) No 1182/71 (11), where the latest date for the submission of an aid application or any supporting documents, contracts or declarations under this Title, or the latest date for amendments to the single application, is a public holiday, a Saturday or a Sunday, it shall be deemed to fall on the first following working day.

The first paragraph shall also apply with regard to applications by farmers to the single payment scheme in accordance with Article 56 of Regulation (EC) No 73/2009.

13.

Article 21a is amended as follows:

14.

in Article 24(1), point (d) is replaced by the following:

15.

Article 31a is replaced by the following:

‘Article 31a

On-the-spot checks on approved inter-branch organisations

On-the-spot checks on approved inter-branch organisations in the framework of applications for aid under the crop specific payment for cotton provided for in Section 6 of Chapter 1 of Title IV of Regulation (EC) No 73/2009 shall verify the respect of the criteria for approval of those organisations and the list of their members.’;

16.

in Article 38, the first sentence is replaced by the following:

‘As regards the additional payment to be granted for specific types of farming, for quality production as provided for in Article 69 of Regulation (EC) No 1782/2003 or the specific support provided for under Article 68 of Regulation (EC) No 73/2009, the Member States shall, where appropriate, apply the provisions of this Title.’;

17.

in Article 49(2), the second subparagraph is deleted;

18.

in Article 50, paragraph 4 is deleted;

19.

Article 51 is amended as follows:

20.

in the second subparagraph of Article 52(3), the second and third sentences are replaced by the following:

‘That amount shall be off-set in accordance with Article 5(b) of Regulation (EC) No 885/2006. If the amount cannot be fully off-set in accordance with that Article in the course of the three calendar years following the calendar year of the finding, the outstanding balance shall be cancelled.’;

21.

in Article 53, the first and second paragraphs are replaced by the following:

‘Where differences between the area declared and the area determined in accordance with Article 50(3) and (5) result from irregularities committed intentionally, the aid to which the farmer would have been entitled pursuant to Article 50(3) and (5) shall not be granted for the calendar year in question under the aid scheme concerned if that difference is more than 0,5 % of the area determined or more than one hectare.

Moreover, where that difference is more than 20 % of the area determined, the farmer shall be excluded once again from receiving aid up to an amount equal to the amount which corresponds to the difference between the area declared and the area determined in accordance with Article 50(3) and (5). That amount shall be off-set in accordance with Article 5(b) of Regulation (EC) No 885/2006. If the amount cannot be fully off-set in accordance with that Article in the course of the three calendar years following the calendar year of the finding, the outstanding balance shall be cancelled.’;

22.

Article 59 is amended as follows:

23.

in the second subparagraph of Article 60(6), the second sentence is replaced by the following second and third sentences:

‘That amount shall be off-set in accordance with Article 5(b) of Regulation (EC) No 885/2006. If the amount cannot be fully off-set in accordance with that Article in the course of the three calendar years following the calendar year of the finding, the outstanding balance shall be cancelled.’;

24.

Article 63 is replaced by the following:

‘Article 63

Findings in relation to the additional payment

As regards the additional payment to be granted for specific types of farming or for quality production as provided for in Article 69 of Regulation (EC) No 1782/2003 or the specific support provided for under Article 68 of Regulation (EC) No 73/2009, the Member States shall provide for reductions and exclusions which shall, in substance, be equivalent to those provided for in this Title. In case area-related or livestock payments are granted the provisions of this Part shall apply mutatis mutandis.’;

25.

in the second paragraph of Article 64, the third sentence is replaced by the following third and fourth sentences:

‘An amount equal to the amount covered by the refused application shall be off-set in accordance with Article 5(b) of Regulation (EC) No 885/2006. If the amount cannot be fully off-set in accordance with that Article in the course of the three calendar years following the calendar year of the finding, the outstanding balance shall be cancelled.’;

26.

Article 65(3) is replaced by the following:

‘3.   Where more than one Paying Agency is responsible for the management of the different direct payment schemes as defined in Article 2(d) of Regulation (EC) No 73/2009 and payments referred to under Articles 11, 12 and 98 of Regulation (EC) No 479/2008, Member States shall take the appropriate measures to ensure an appropriate application of the provisions under this Chapter, in particular that one rate of reduction is applied to the entirety of direct payments and amounts established in accordance with the third subparagraph of Article 66(1) and the third subparagraph of Article 67(1).

Where, for a farmer, more than one Paying Agency is responsible for the management of different payments as defined under Article 36(a)(i) to (v) and (b)(i), (iv) and (v) of Regulation (EC) No 1698/2005, as defined in Article 2(d) of Regulation (EC) No 73/2009 and as referred to under Articles 11, 12 and 98 of Regulation (EC) No 479/2008, Member States shall ensure that determined non-compliances and, where appropriate, the corresponding reductions and exclusions are brought to the attention of all paying agencies involved in those payments.’;

27.

in Article 71(1), point (b) is replaced by the following:

28.

Article 71a is amended as follows:

29.

After Article 71a, the following Article 71b is inserted:

‘Article 71b

Basis for calculation of reductions due to modulation, financial discipline and cross-compliance

1.   Reductions due to the modulation provided for in Articles 7 and 10 of Regulation (EC) No 73/2009 and, as the case may be, in Article 1 of Council Regulation (EC) No 378/2007 (13), as well as the reduction due to the financial discipline provided for in Article 11 of Regulation (EC) No 73/2009 and the reduction provided for in Article 8(1) of that Regulation, shall be applied to the sum of the payments from the different support schemes listed in Annex I to Regulation (EC) No 73/2009 to which each farmer is entitled to, in accordance with the procedure provided for in Article 71a of this Regulation.

2.   The amount of the payment resulting from the application of paragraph 1 shall serve as the basis for the calculation of any reductions to be applied for the non-respect of cross-compliance in accordance with Chapter II of Title IV of this Regulation.

30.

in Article 73, paragraphs 2 and 8 are deleted;

31.

in Article 78, the first paragraph is replaced by the following:

‘The allocation key for the amounts corresponding to the 4 percentage points referred to in the first subparagraph of Article 9(2) of Regulation (EC) No 73/2009 shall be compiled by taking the Member States shares in agricultural area and agricultural employment with a weight of 65 % and 35 %, respectively.’;

32.

Article 79 is deleted.

9.5.2009   

EN

Official Journal of the European Union

L 116/16

(1)

In accordance with Commission Regulation (EC) No 2092/2004 (2) certificates of authenticity attesting that the products originate in Switzerland are to be issued before certain products are imported. The name of the issuing authority for those certificates is given in Annex III to that Regulation. Article 4(2) of that Regulation provides that Annex III may be revised in case a new issuing authority is appointed.

(2)

Switzerland has notified the Commission that it has appointed a new body that will be authorised to issue certificates of authenticity.

(3)

Regulation (EC) No 2092/2004 should therefore be amended accordingly.

(4)

The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for the Common Organisation of Agricultural Markets,

9.5.2009   

EN

Official Journal of the European Union

L 116/18

(1)

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (3) authorises Member States to apply one or two reduced rates which may not be lower than 5 % and are applicable only to a restrictive list of supplies of goods and services.

(2)

The communication on VAT rates other than standard VAT rates which the Commission presented to the European Parliament and the Council in 2007 concluded that the application of reduced VAT rates to locally supplied services poses no real detriment to the smooth functioning of the internal market and may, under certain conditions, have positive effects in terms of job creation and of combating the informal economy. It is therefore appropriate to allow Member States the possibility of applying reduced VAT rates to the labour-intensive services covered by the temporary provisions applicable until the end of 2010 as well as to restaurant and catering services.

(3)

With respect to the supply of alcoholic and/or non-alcoholic beverages in the framework of restaurant and catering services, it may be justified to provide a different treatment of those beverages from the treatment provided for in the framework of the supply of foodstuffs; it is appropriate to provide explicitly that a Member State may include or exclude the supply of alcoholic and/or non-alcoholic beverages when applying a reduced rate to the supply of restaurant and catering services referred to in Annex III of Directive 2006/112/EC.

(4)

Directive 2006/112/EC should furthermore be amended in order to allow for the application of reduced rates or an exemption respectively in a limited number of specific situations for social or health reasons and in order to clarify and update to technical progress the reference to books in its Annex III.

(5)

The content of certain provisions of Directive 2006/112/EC concerning existing derogations and the list of Annex IV thereto will be covered by the list of supplies of goods and services to which a reduced rate may be applied on the basis of this Directive. For reasons of clarity those provisions and Annex IV of Directive 2006/112/EC should be deleted.

(6)

In accordance with point 34 of the Interinstitutional Agreement on better law-making (4), Member States are encouraged to draw up, for themselves and in the interests of the Community, their own tables illustrating, as far as possible, the correlation between this Directive and the transposition measures, and to make them public.

(7)

Directive 2006/112/EC should therefore be amended accordingly,

1.

the following Article shall be inserted:

‘Article 104a

Cyprus may apply one of the two reduced rates provided for in Article 98 to the supply of liquid petroleum gas (LPG) in cylinders.’;

2.

Article 105 shall be replaced by the following:

‘Article 105

1.   Portugal may apply one of the two reduced rates provided for in Article 98 to the tolls on bridges in the Lisbon area.

2.   Portugal may, in the case of transactions carried out in the autonomous regions of the Azores and Madeira and of direct importation into those regions, apply rates lower than those applying on the mainland.’;

3.

Chapter 3 of Title VIII shall be deleted;

4.

the following point shall be added to Article 111 with effect from 1 January 2011:

5.

in Article 114(1), the second subparagraph shall be replaced by the following:

‘The Member States referred to in the first subparagraph may also apply such a rate to children’s clothing and children’s footwear and housing.’;

6.

Article 115 shall be replaced by the following:

‘Article 115

Member States which, at 1 January 1991, were applying a reduced rate to children’s clothing, children’s footwear or housing may continue to apply such a rate to the supply of those goods or services.’;

7.

Article 116 shall be deleted;

8.

in Article 117, paragraph 1 shall be deleted;

9.

in Article 125, paragraph 2 shall be deleted;

10.

Article 127 shall be deleted with effect from 1 January 2011;

11.

in Article 128, paragraph 2 shall be deleted;

12.

in Article 129, paragraph 1 shall be deleted;

13.

Annex III shall be amended in accordance with the Annex to this Directive;

14.

Annex IV shall be deleted.

9.5.2009   

EN

Official Journal of the European Union

L 116/21

(1)

Under Article 30 of Regulation (EC) No 1290/2005, the Commission, on the basis of the annual accounts submitted by the Member States, accompanied by the information required for the clearance of accounts and a certificate regarding the integrality, accuracy and veracity of the accounts and the reports established by the certification bodies, clears the accounts of the paying agencies referred to in Article 6 of the said Regulation.

(2)

Pursuant to Article 16 of Commission Regulation (EC) No 883/2006 of 21 June 2006 laying down detailed rules for the application of Council Regulation (EC) No 1290/2005 as regards the keeping of accounts by the paying agencies, declarations of expenditure and revenue and the conditions for reimbursing expenditure under the EAGF and the EAFRD (2) account is taken for the 2008 financial year of expenditure incurred by the Member States between 16 October 2007 and 15 October 2008.

(3)

The Commission has checked the information submitted by the Member States and it has communicated to the Member States before 31 March 2009 the results of its verifications, along with the necessary amendments.

(4)

The annual accounts and the accompanying documents permit the Commission to take, for certain paying agencies, a decision on the completeness, accuracy and veracity of the annual accounts submitted. Annex I lists the amounts cleared by Member State and the amounts to be recovered from or paid to the Member States.

(5)

The information submitted by certain other paying agencies requires additional inquiries and their accounts cannot be cleared in this Decision. Annex II lists the paying agencies concerned.

(6)

Pursuant to Article 33(8) of Regulation (EC) No 1290/2005, 50 % of the financial consequences of non-recovery of irregularities shall be borne by the Member State concerned if the recovery of those irregularities has not taken place prior to the closure of a rural development programme within four years of the primary administrative or judicial finding, or within eight years if the recovery is taken to the national courts, or on the closure of the programme if those deadlines expire prior such closure. Article 33(4) of the said Regulation obliges Member States to submit to the Commission, together with the annual accounts, a summary report on the recovery procedures undertaken in response to irregularities. Detailed rules on the application of the Member States' reporting obligation of the amounts to be recovered are laid down in Commission Regulation (EC) No 885/2006 (3). Annex III to the said Regulation provides the table that had to be provided in 2009 by the Member States. On the basis of the tables completed by the Member States, the Commission should decide on the financial consequences of non-recovery of irregularities older than four or eight years respectively. This Decision is without prejudice to future conformity decisions pursuant to Article 33(5) of Regulation (EC) No 1290/2005.

(7)

Pursuant to Article 33(7) of Regulation (EC) No 1290/2005, after closure of a rural development programme Member States may decide not to pursue recovery. Such a decision may only be taken if the costs already 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 that decision has been taken within four years of the primary administrative or judicial finding, or within eight years if the recovery is taken to the national courts, 100 % of the financial consequences of the non-recovery should be borne by the Community budget. In the summary report referred to in Article 33(4) of Regulation (EC) No 1290/2005 the amounts for which the Member State decided not to pursue recovery and the grounds for the decision are shown. These amounts are not charged to the Member States concerned and are consequently to be borne by the Community budget. This Decision is without prejudice to future conformity decisions pursuant to Article 33(5) of the said Regulation.

(8)

In accordance with Article 30(2) of Regulation (EC) No 1290/2005, this Decision does not prejudice decisions taken subsequently by the Commission excluding from Community financing expenditure not effected in accordance with Community rules,