Procedure and requirements, and planning and reporting of control activities
Article 40
1. The procedures and requirements laid down in Regulation (EC) No 882/2004 shall apply mutatis mutandis to the checks provided for in Articles 38 and 39 of this Regulation. 2. Member States shall ensure that activities for the control of obligations under this Chapter are specifically included in a separate section within the multi-annual national control plans in accordance with Articles 41 to 43 of Regulation (EC) No 882/2004. 3. The annual reports referred to in Article 44(1) of Regulation (EC) No 882/2004 shall include in a separate section the information referred to in that provision concerning the control of the obligations established by this Regulation.