1. By way of derogation from the second to the fifth subparagraphs of Article 10(3) of Implementing Regulation (EU) 2017/39, where due to the measures put in place to address the COVID-19 pandemic Member States are not in a position to carry out on-the-spot checks on the premises of aid applicants or educational establishments in respect of school years 2019/2020 and 2020/2021, those checks may be carried out remotely.
2. By way of derogation from Article 10(6) of Implementing Regulation (EU) 2017/39, where the on-the-spot checks are carried out remotely in accordance with paragraph 1 of this Article, the competent control authority shall also include a justification on the need for such derogation and report on its use in the control report.