Source

Commission Delegated Regulation (EU) 2015/1972 of 8 July 2015 supplementing Regulation (EU) No 223/2014 of the European Parliament and of the Council with specific provisions on the reporting of irregularities concerning the Fund for European Aid to the Most Deprived

Delegated Regulation (EU) 2015/1972 · Regulation · 6 articles

Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗

Subject matter

Article 1

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This Regulation determines which irregularities are to be reported and establishes which data are to be provided by Member States to the Commission.

Definitions

Article 2

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The definitions in Regulation (EU) No 223/2014 shall apply. In addition, for the purposes of this Regulation: (a) ‘suspected fraud’ means an irregularity that gives rise to the initiation of administrative or judicial proceedings at national level in order to establish the presence of intentional behaviour, in particular fraud, as referred to in Article 1(1)(a) of the Convention drawn up on the basis of Article K.3 of the Treaty on European Union, on the protection of the European Communities' financial interests; (b) ‘primary administrative or judicial finding’ means a first written assessment by a competent authority, either administrative or judicial, concluding on the basis of specific facts that an irregularity has been committed, without prejudice to the possibility that this conclusion may subsequently have to be revised or withdrawn as a result of developments in the course of the administrative or judicial procedure.

Initial reporting

Article 3

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1. Member States shall report irregularities to the Commission which: (a) affect an amount that exceeds EUR 10 000 in contribution from the fund; (b) have been the subject of a primary administrative or judicial finding. 2. In the initial report Member States shall provide the following information: (a) the name and the Common Identification Code (CCI) number of the operational programme and operation concerned; (b) the identity of the natural or legal persons concerned, or both, or of any other entity having a role in the commission of the irregularity and their role, except where that information is irrelevant for the purposes of combating irregularities, given the nature of the irregularity concerned; (c) the provision or provisions which have been infringed; (d) the date and source of the first information leading to the suspicion that an irregularity has been committed; (e) the practices employed in committing the irregularity; (f) where appropriate, whether the practice gives rise to 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 date on which, the irregularity was committed; (j) the date on which the primary administrative or judicial finding on the irregularity was established; (k) the total amount of expenditure of the operation concerned expressed in terms of the Union's contribution and the national contribution; (l) the amount affected by the irregularity expressed in terms of the Union's contribution and the national contribution; (m) in the case of suspected fraud, and where no payment of the public contribution has been made to the beneficiary, the amount which would have been unduly paid had the irregularity not been identified, expressed in terms of the Union's contribution and the national contribution; (n) the nature of the irregular expenditure; (o) the suspension of payments, where applicable, and the possibility of recovery of amounts paid. 3. By way of derogation from paragraph 1, the Member States shall not report to the Commission irregularities referred to in the second subparagraph of Article 30(2) of Regulation (EU) No 223/2014. In all other cases, in particular those preceding a bankruptcy or in cases of suspected fraud, the detected irregularities and the associated preventive and corrective measures shall be reported to the Commission. 4. Where national provisions provide for the confidentiality of investigations, communication of the information shall be subject to the authorisation of the competent tribunal, court or other body in accordance with national rules.

Follow-up reporting

Article 4

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1. Where some of the information referred to in Article 3(2), in particular information concerning the practices employed in committing the irregularity and the manner in which it was discovered, is not available or needs to be rectified, Member States shall provide the missing or correct information in follow-up reports of irregularities to the Commission. 2. Member States shall keep the Commission informed on the initiation, conclusion or abandonment of any procedures or proceedings for imposing administrative measures, administrative penalties or criminal penalties with regard to the reported irregularities, as well as the outcome of those procedures or proceedings. With regard to irregularities for which penalties have been imposed, Member States shall also indicate: (a) whether the penalties are of an administrative or a criminal nature; (b) whether the penalties result from a breach of Union or national law and details of the penalties; (c) whether fraud was established. 3. At the Commission's written request the Member State shall provide information in relation to a specific irregularity or group of irregularities.

Use and processing of information

Article 5

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1. The Commission may use any information provided by Member States in accordance with this Regulation to perform risk analysis, using information technology support, and may, on the basis of the information obtained, produce reports and develop systems serving to identify risks more effectively. 2. Information provided under this Regulation shall be covered by professional confidentiality and protected as it would be protected by the national legislation of the Member State that provided it and by the provisions applicable to the Union's institutions. Member States and the Commission shall take all necessary precautions to ensure that the information remains confidential. 3. The information referred to in paragraph 2 may not, in particular, be disclosed to persons other than those in the Member States or within the Union's institutions whose duties require that they have access to it, unless the Member State providing it has given its express consent. 4. The information referred to in paragraph 2 may not be used for any purposes other than the protection of the Union's financial interests unless the authorities that have provided it have given their express consent.

Entry into force

Article 6

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This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union .

Other acts of the same type

Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.

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