Eligible costs
Article 1
Regulation (EC) No 555/2008 is amended as follows: (1) in Section 1 of Chapter II of Title II, the following Article 5a is added: ‘Article 5a Eligible costs 1. Personnel costs of the beneficiary referred to in Article 4 shall be considered eligible if they are incurred in relation to the preparation, implementation or follow-up of the particular supported promotion project, including the evaluation. This includes the costs of the personnel contracted by the beneficiary specifically on the occasion of the promotion project and the costs corresponding to the share of the working hours invested in the promotion project by permanent staff of the beneficiary. Member States shall only accept personnel costs as eligible if the beneficiaries provide supporting documents setting out the details of the work actually carried out in relation to the particular supported promotion project. 2. Overheads incurred by the beneficiary shall be considered eligible only if: (a) they are related to the preparation, implementation or follow-up of the project; and (b) they do not exceed 4 % of the actual costs of implementing the projects. Member States may decide whether those overheads are eligible on the basis of a flat rate or on the basis of the presentation of supporting documents. In the latter case, the calculation of those costs shall be based on the accounting principles, rules and methods used in the beneficiary’s country.’ (2) in Article 19(2), the second subparagraph is replaced by the following: ‘The amount of the advances shall not exceed 20 % of the public aid related to the investment, and its payment shall be subject to the establishment of a bank guarantee or an equivalent guarantee corresponding to 110 % of the amount of the advance. However, in the case of investments for which the individual decision to grant support is taken in the financial years 2013, 2014 or 2015, the amount of the advances may be increased up to 50 % of the public aid related to that investment. For the purposes of Commission Implementing Regulation (EU) No 282/2012 ( *1 ) the obligation shall be to spend the total amount advanced in the implementation of the operation concerned two years after its payment. ( *1 ) Commission Implementing Regulation (EU) No 282/2012 of 28 March 2012 laying down common detailed rules for the application of the system of securities for agricultural products ( OJ L 92, 30.3.2012, p. 4 ).’ " (3) in Chapter III of Title II, the following Article 37b is added: ‘Article 37b Communication related to advances 1. Where advances are granted in accordance with Articles 5(7), 9(2), 19(2) and 24(3), beneficiaries are requested to provide for each project annually to the paying agencies the following information: (a) costs statements justifying, by measure, the use of the advances until 15 October; and (b) a confirmation, by measure, of the balance of unused advances remaining on 15 October. Member States shall define in their national rules the date of transmission of this information in order for it to be included in the current annual accounts of the paying agencies referred to in Article 6 of Regulation (EC) No 885/2006 within the deadline laid down in Article 7(2) of that Regulation. 2. Paragraph 1 shall not apply to the annual accounts of 2013, except where advances of more than 20 % and up to 50 % of the public aid related to the investments are granted in accordance with the second subparagraph of Article 19(2). 3. For the purposes of Article 18(2) of Implementing Regulation (EU) No 282/2012, the evidence of final entitlement to be produced shall be the last costs statement and confirmation of the balance referred to in paragraph 1. Concerning advances under Articles 9(2) and 19(2) of this Regulation, the last costs statement and confirmation of the balance referred to in paragraphs 1 and 2 shall be provided by the end of the second financial year after their payment.’ (4) In Chapter II of Title III, the following Article 45a is inserted: ‘Article 45a Electronic document 1. V I 1 documents established in accordance with Articles 43 and 45 may be replaced by an electronic document for the import in the Union of wine products from third countries which have in place a system of controls accepted by the Union as equivalent to that set up for the same products by the Union legislation. A system of controls in a third country may be accepted as equivalent to that set up for the same products by the Union if it fulfils at least the following conditions: (a) it offers sufficient guarantees as to the nature, the origin and the traceability of the wine products produced or traded on the territory of the third country concerned; (b) it guarantees access to the data held in the electronic system used, in particular with regard to the registration and the identification of operators, control bodies and the analysis laboratories; (c) it guarantees the possibility to check the data referred to in point (b) within the framework of a mutual administrative cooperation. Third countries having in place a system of controls accepted by the Union as equivalent in accordance with the second subparagraph shall be included in the list set out in Annex XII, Part C. 2. The electronic document provided for in paragraph 1 shall contain at least the information necessary for the establishment of the V I 1 document. A unique administrative reference code is assigned to the electronic document by, or under the control of the competent authorities of the third country of export. This code is included on the commercial documents required for the import in the territory of the Union. 3. Access to the electronic document or to the data necessary for its establishment shall be given at any request of the competent authorities of the Member State of destination. The data referred to in the first subparagraph may be requested in the form of a paper document in which the data shall be displayed in the form of data elements, expressed in the same manner as in the electronic document.’ (5) Annex XII is replaced by the text set out in the Annex to this Regulation.