Article 13
1. Without prejudice to Article 8 of Regulation (EEC) No 729/70, Member States shall, acting in accordance with their laws, regulations or administrative provisions, take all necessary steps, in the event of non-compliance with the condition laid down in Article 2 (2), to recover sums paid out. They shall inform the Commission of the steps taken and shall in particular regularly notify it of the state of administrative or judicial proceedings relating thereto. 2. The sums recovered shall be returned to the disbursing authorities or agencies, which shall credit the fund with such proportion of the expenditure as corresponds to the proportion of Community financing. 3. Financial losses resulting from the non-recovery of payments shall be apportioned as between the Community and Member States in proportion to their respective contributions. 4. Detailed rules for applying this Article shall be adopted in accordance with the procedure laid down in Article 13 of Regulation (EEC) No 729/70.