Commission Delegated Regulation (EU) No 639/2014 Article 27

Application of the windfall profit clause

Article 27

For the purposes of Articles 28 and 40(5) of Regulation (EU) No 1307/2013, the increase of the value of payment entitlements referred to in those provisions shall be determined by comparing the value of the farmer’s payment entitlements resulting from the application of Article 25(4) and Article 26 or Article 40(3) of Regulation (EU) No 1307/2013, respectively, after the sale or lease referred to in Article 28 or 40(5) of that Regulation, respectively, with the value of the farmer’s payment entitlements which would result without the sale or lease.

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

CitationArticle 27 of Commission Delegated Regulation (EU) No 639/2014 (LawPlayer, data as of 2026-07-04)

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