1. In addition to the provisions laid down in the sectoral Regulations, Member States shall send to the Commission the following information, declarations and documents:
(a)
for accredited paying agencies and accredited coordinating bodies:
(i)
their accreditation document;
(ii)
their function (accredited paying agency or accredited coordinating body);
(iii)
where relevant, the withdrawal of their accreditation,
(b)
for certification bodies:
(i)
their name;
(ii)
their address,
(c)
for measures relating to operations financed by the Funds:
(i)
declarations of expenditure, which also act as payment requests, signed by the accredited paying agency or the accredited coordinating body and accompanied by the requisite information;
(ii)
estimates of their financial requirements, with regard to the EAGF and, with regard to the EAFRD, an update of estimated declarations of expenditure which will be submitted during the year and estimated declarations of expenditure in respect of the following financial year;
(iii)
the management declaration and the annual accounts of the accredited paying agencies;
(iv)
an annual summary of the results of all available audits and checks carried out in accordance with the schedule and detailed provisions laid down in the sector specific rules.
The annual accounts of accredited paying agencies relating to EAFRD expenditure shall be submitted at the level of each programme.
2. Member States shall inform the Commission in detail of the measures taken to implement the good agricultural and environmental condition referred to in Article 94 and the details of the farm advisory system referred to in Title III.
3. Member State shall inform the Commission regularly of the application of the integrated system referred to in Chapter II of Title V. The Commission shall organise exchanges of views on this subject with the Member States.
1. Member States and the Commission shall take all necessary steps to ensure the confidentiality of the information communicated or obtained under inspection and clearance of accounts measures implemented under this Regulation.
The rules laid down in Article 8 of Regulation (Euratom, EC) No 2185/96 shall apply to that information.
2. Without prejudice to national provisions relating to legal proceedings, information collected in the course of scrutiny as provided for in Chapter III of Title V shall be protected by professional secrecy. It shall not be communicated to any persons other than those who, by reason of their duties in the Member States or in the institutions of the Union, are required to have knowledge thereof for the purposes of performing those duties.
The Commission may adopt implementing acts laying down rules on:
(a)
the form, content, intervals, deadlines and arrangements for transmitting or making available to the Commission:
(i)
declarations of expenditure and estimates of expenditure and their updates, including assigned revenue;
(ii)
management declaration and annual accounts of the paying agencies, as well as the results of all available audits and controls carried out;
(iii)
the account certification reports;
(iv)
the names and particulars of accredited paying agencies, accredited coordinating bodies and certification bodies;
(v)
arrangements for taking account of and paying expenditure financed by the Funds;
(vi)
notifications of financial adjustments made by Member States in connection with rural development operations or programmes, and summary reports on the recovery procedures undertaken by the Member States in response to irregularities;
(vii)
information on the measures taken pursuant to Article 58.
(b)
the arrangements governing exchanges of information and documents between the Commission and the Member States, and the implementation of information systems, including the type, format and content of data to be processed by these systems and the corresponding data storage rules;
(c)
the notification to the Commission by Member States of information, documents, statistics and reports, as well as the deadlines and methods for their notification.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 116(3).
1. The amounts given in the Commission decisions adopting rural development programmes, the amounts of commitments and payments by the Commission and the amounts of expenditure attested or certified and amounts in declarations of expenditure by the Member States shall be expressed and paid in euro.
2. The prices and amounts fixed in the sectoral agricultural legislation shall be expressed in euro.
They shall be granted or collected in euro in the Member States which have adopted the euro and in the national currency in the Member States which have not.
1. The prices and amounts referred to in Article 105(2) shall be converted in the Member States which have not adopted the euro into the national currency by means of an exchange rate.
2. The operative event for the exchange rate shall be:
(a)
the completion of customs import or export formalities in the case of amounts collected or granted in trade with third countries;
(b)
the event whereby the economic objective of the operation is attained in all other cases.
3. Where a direct payment as provided for in Regulation (EU) No 1307/2013 is made to a beneficiary in a currency other than the euro, Member States shall convert the amount of aid expressed in euro into the national currency on the basis of the most recent exchange rate set by the European Central Bank prior to 1 October of the year for which the aid is granted.
By way of derogation from the first subparagraph, Member States may decide, in duly justified cases, to carry out the conversion on the basis of the average of the exchange rates set by the European Central Bank during the month prior to 1 October of the year for which the aid is granted. Member States that choose that option shall set and publish that average rate before 1 December of that year.
4. As regards EAGF, when drawing up their declarations of expenditure, Member States which have not adopted the euro shall apply the same exchange rate as that which they used to make payments to beneficiaries or receive revenue, in accordance with the provisions of this Chapter.
5. In order to specify the operative event referred to in paragraph 2 or to fix it for reasons peculiar to the market organisation or the amount in question, the Commission shall be empowered to adopt delegated acts in accordance with Article 115, containing rules on those operative events and the exchange rate to be used. The specific operative event shall be determined taking account of the following criteria:
(a)
actual applicability as soon as possible of adjustments to the exchange rate;
(b)
similarity of the operative events for analogous operations carried out under the market organisation;
(c)
coherence in the operative events for the various prices and amounts relating to the market organisation;
(d)
practicability and effectiveness of checks on the application of suitable exchange rates.
6. In order to avoid the application by the Member States which have not adopted the euro of different exchange rates in accounts of revenue received or aid paid to beneficiaries in a currency other than the euro, on the one hand, and in the establishment of the declaration of expenditure drawn up by the paying agency, on the other, the Commission shall be empowered to adopt delegated acts in accordance with Article 115 laying down rules on the exchange rate applicable when declarations of expenditure are drawn up and when public storage operations are recorded in the accounts of the paying agency.
1. The Commission may adopt implementing acts safeguarding the application of Union law if exceptional monetary practices related to national currency are likely to jeopardise it. Those implementing acts may only derogate from the existing rules for a period of time which is strictly necessary.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 116(3).
The European Parliament, the Council and the Member States shall be notified forthwith of the measures referred to in the first subparagraph.
2. Where exceptional monetary practices concerning a national currency are liable to jeopardise the application of Union law, the Commission shall be empowered to adopt delegated acts in accordance with Article 115 derogating from this Section, in particular in the following cases:
(a)
where a country uses abnormal exchange techniques such as multiple exchange rates or operates barter agreements;
(b)
where countries have currencies which are not quoted on official foreign exchange markets or where the trend in such currencies is likely to create distortion in trade.
1. If a Member State which has not adopted the euro decides to pay the expenditure resulting from sectoral agricultural legislation in euro rather than in its national currency, the Member State shall take measures to ensure that the use of the euro does not provide a systematic advantage compared with the use of national currency.
2. The Member State shall notify the Commission of the measures planned before they come into effect. The measures may not take effect until the Commission has notified its agreement thereto.
By end September of each year following the budget year, the Commission shall draw up a financial report on the administration of the Funds during the previous financial year, which it shall submit to the European Parliament and the Council.
1. A common monitoring and evaluation framework shall be established with a view to measuring the performance of the CAP, and in particular of:
(a)
the direct payments provided for in Regulation (EU) No 1307/2013;
(b)
the market measures provided for in Regulation (EU) No 1308/2013;
(c)
the rural development measures provided for in Regulation (EU) No 1305/2013 and of,
(d)
the provisions of this Regulation.
The Commission shall monitor these policy measures based on reporting by Member States in accordance with the rules laid down in the Regulations referred to in the first subparagraph. The Commission shall establish a multiannual evaluation plan including periodic evaluations of specific instruments which it will carry out.
In order to ensure an effective performance measurement, the Commission shall be empowered to adopt delegated acts in accordance with Article 115 regarding the content and construction of that framework.
2. The performance of the CAP measures referred to in paragraph 1 shall be measured in relation to the following objectives:
(a)
viable food production, with a focus on agricultural income, agricultural productivity and price stability;
(b)
sustainable management of natural resources and climate action, with a focus on greenhouse gas emissions, biodiversity, soil and water;
(c)
balanced territorial development, with a focus on rural employment, growth and poverty in rural areas.
The Commission shall adopt implementing acts, laying down the set of indicators specific to the objectives referred to in the first subparagraph. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 116(3).
The indicators shall be linked to the structure and objectives of the policy and shall allow for the assessment of the progress, effectiveness and efficiency of the policy against objectives.
3. The monitoring and evaluation framework shall reflect the structure of the CAP in the following way:
(a)
for the direct payments provided for in Regulation (EU) No 1307/2013, the market measures provided for in Regulation (EU) No 1308/2013 and the provisions of this Regulation, the Commission shall monitor these instruments based on reporting by Member States in accordance with the rules laid down in these regulations. The Commission shall establish a multi-annual evaluation plan with periodic evaluations of specific instruments to be carried out under Commission responsibility. Evaluations shall be carried out timely and by independent evaluators.
(b)
the monitoring and evaluation of rural development policy intervention will be carried out according to Articles 67 to 79 of Regulation (EU) No 1305/2013.
The Commission shall ensure that the combined impact of all CAP instruments referred to in paragraph 1 is measured and assessed in relation to the common objectives referred to in paragraph 2. The performance of the CAP in achieving its common objectives shall be measured and assessed on the basis of common impact indicators, and the underlying specific objectives on the basis of result indicators. Based on evidence provided in evaluations on the CAP, including evaluations on rural development programmes, as well as other relevant information sources, reports on measuring and assessing the joint performance of all CAP instruments shall be prepared by the Commission.
4. Member States shall provide the Commission with all the information necessary to permit the monitoring and evaluation of the measures concerned. As far as possible, such information shall be based on established sources of data, such as the Farm Accountancy Data Network and Eurostat.
The Commission shall take into account the data needs and synergies between potential data sources, in particular their use for statistical purposes when appropriate.
The Commission shall adopt implementing acts, laying down rules on the information to be sent by the Member States, taking into account the need to avoid any undue administrative burden, as well as rules on the data needs and synergies between potential data sources. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 116(3).
5. The Commission shall present an initial report on the implementation of this Article, including first results on the performance of the CAP, to the European Parliament and the Council by 31 December 2018. A second report including an assessment of the performance of the CAP shall be presented by 31 December 2021.
1. Member States shall ensure annual ex-post publication of the beneficiaries of the Funds. The publication shall contain:
(a)
without prejudice to the first paragraph of Article 112 of this Regulation, the name of the beneficiary, as follows:
(i)
the first name and the surname where the beneficiary is a natural person;
(ii)
the full legal name as registered where the beneficiary is a legal person with the autonomous legal personality pursuant to the legislation of the Member State concerned;
(iii)
the full name of the association as registered or otherwise officially recognised where the beneficiary is an association without an own legal personality;
(b)
the municipality where the beneficiary is resident or is registered and, where available, the postal code or the part thereof identifying the municipality;
(c)
the amounts of payment corresponding to each measure financed by the Funds received by each beneficiary in the financial year concerned;
(d)
the nature and the description of the measures financed by either of the Funds and under which the payment referred to in point (c) is awarded.
The information referred to in the first subparagraph shall be made available on a single website per Member State. It shall remain available for two years from the date of the initial publication.
2. As regards the payments corresponding to the measures financed by the EAFRD as referred to in point (c) of the first subparagraph of paragraph 1, the amounts to be published shall correspond to the total public funding, including both the Union and the national contribution.
Member States shall not publish the name of a beneficiary as provided for in point (a) of the first subparagraph of Article 111(1) of this Regulation in the following situations:
(a)
in the case of Member States establishing the Small farmers scheme provided for in Title V of Regulation (EU) No 1307/2013, where the amount of aid received in one year by a beneficiary is equal to or less than the amount fixed by the Member State as referred to in the second subparagraph of Article 63(1) or the second subparagraph of Article 63(2) of that Regulation;
(b)
in the case of Member States not establishing the Small farmers scheme provided for in Title V of Regulation (EU) No 1307/2013, where the amount of aid received in one year by a beneficiary is equal to or less than EUR 1 250.
Where point (a) of the first subparagraph applies, the amounts fixed by the Member States pursuant to Article 63 of Regulation (EU) No 1307/2013 and notified to the Commission under that Regulation shall be made public by the Commission in accordance with the rules adopted under Article 114.
Where the first paragraph of this Article applies the Member States shall publish the information referred to in points (b), (c) and (d) of the first subparagraph of Article 111(1) and the beneficiary shall be identified by a code. Member States shall decide on the form of that code.
Member States shall inform the beneficiaries that their data will be made public in accordance with Article 111 and that the data may be processed by auditing and investigating bodies of the Union and the Member States for the purpose of safeguarding the Union's financial interests.
In accordance with the requirements of Directive 95/46/EC, where personal data is concerned, the Member States shall inform the beneficiaries of their rights under the data protection rules and of the procedures applicable for exercising those rights.
The Commission shall adopt implementing acts laying down rules on:
(a)
the form, including the way of presentation by measure, and the calendar of the publication foreseen in Articles 111 and 112;
(b)
the uniform application of Article 113;
(c)
the cooperation between the Commission and Member States.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 116(3).
