title: Commission Implementing Regulation (EU) 2017/646 of 5 April 2017 amending Implementing Regulation (EU) 2015/378 laying down rules for the application of Regulation (EU) No 514/2014 of the European Parliament and of the Council with regard to the implementation of the annual clearance of accounts procedure and the implementation of the conformity clearance

text:
                  6.4.2017

                  EN

                  Official Journal of the European Union

                  L 92/36

            COMMISSION IMPLEMENTING REGULATION (EU) 2017/646
      of 5 April 2017
      amending Implementing Regulation (EU) 2015/378 laying down rules for the application of Regulation (EU) No 514/2014 of the European Parliament and of the Council with regard to the implementation of the annual clearance of accounts procedure and the implementation of the conformity clearance
      THE EUROPEAN COMMISSION,
      Having regard to the Treaty on the Functioning of the European Union,
      Having regard to Regulation (EU) No 514/2014 of the European Parliament and of the Council of 16 April 2014 laying down general provisions on the Asylum, Migration and Integration Fund and on the instrument for financial support for police cooperation, preventing and combating crime and crisis management (1), and in particular Article 47(6) thereof,
      Whereas:

                  (1)

                  The first annual accounts clearance exercise carried out pursuant to Article 1 of Commission Implementing Regulation (EU) 2015/378 (2) highlighted the need to clarify the situation of annual pre-financing amounts that are not fully cleared by the annual accounts submitted.

                  (2)

                  It is necessary to establish arrangements for the implementation of the conformity clearance and in particular rules on criteria for determining the level of financial correction that the Commission can apply pursuant to Article 47 of Regulation (EU) No 514/2014 following the completion of that procedure.

                  (3)

                  To ensure legal certainty and equal treatment of all Member States, it is essential to clarify the criteria for determining deficiencies in the effective functioning of the management and control systems, define the main types of such deficiencies and set out the criteria for determining the level of financial correction.

                  (4)

                  Implementing Regulation (EU) 2015/378 should therefore be amended.

                  (5)

                  The measures provided for in this Regulation are in accordance with the opinion of the ‘Asylum, Migration and Integration and Internal Security Funds’ Committee,

            HAS ADOPTED THIS REGULATION:
      Article 1
      Implementing Regulation (EU) 2015/378 is amended as follow:

                  (1)

                  Article 1 is amended as follows:

                              (a)

                              paragraph 6 is replaced by the following:
                              ‘6.   Where the amount accepted by the Commission in the decision on the clearance of annual accounts for financial year N is lower than the annual pre-financing amount for financial year N, the latter amount shall be cleared against the former. Any outstanding pre-financing amount shall be cleared in the course of subsequent clearance exercises.
                              The first subparagraph shall apply also in cases where a Member State submits annual accounts reporting zero payment.’;

                              (b)

                              paragraph 7 is deleted;

                  (2)

                  the following articles are inserted:
                  ‘Article 3a
                  Criteria for determining deficiencies in the effective functioning of the management and control system
                  1.   The Commission shall base its assessment of the effective functioning of the management and control system on the results of all available audits carried out by the Member States, the Commission services and the Court of Auditors, the results of investigations carried out by European Anti-Fraud Office or any other information on compliance with the designation criteria referred to in Article 2(1) of Commission Delegated Regulation (EU) No 1042/2014 (*1).
                  The Commission's assessment shall cover the internal control environment of the national programme, the management and control activities of the Responsible Authority, and the control and audit activities of the Audit Authority and shall be based on verification of compliance with the key requirements set out in Table 1 of the Annex.
                  2.   Compliance with the key requirements referred to in paragraph 1 according to the categories set out in Table 2 of the Annex shall be used to assess the effective functioning of each competent authority and to reach an overall conclusion on the management and control system. Any mitigating or aggravating factors shall be taken into account in the overall conclusion on the management and control system.
                  3.   Wherever it is assessed that any of the key requirements 2, 4, 5, 8, 11, 12 or 14 in Table 1 of the Annex, or two or more of the other key requirements in that Table fall into categories 3 or 4 set out in Table 2 of the Annex, it shall be considered as a type of serious deficiency in the effective functioning of the management and control system.
                  Article 3b
                  Criteria for applying and determining the level of financial corrections
                  1.   The Commission shall apply financial corrections where it identifies one or more individual or systemic irregularities or one or more deficiencies in the effective functioning of the management and control system (‘system deficiencies’).
                  For the purpose of this Regulation, an irregularity means any infringement of Union or national law or any infringement of national rules resulting from an act or omission by a beneficiary or beneficiaries which has, or would have, the effect of prejudicing the general budget of the European Union by charging to it an unjustified item of expenditure.
                  The amount of the financial correction shall be determined on a case-by-case basis wherever possible and shall be equal to the exact amount of expenditure wrongly charged to the general budget of the Union.
                  Where the Commission identifies irregularities in a representative sample of expenditure in all or part of a national programme, but it is not cost-effective to verify the regularity of the other expenditure, the correction may be determined by extrapolating the results of the examination of the sample to the rest of the population from which it was drawn.
                  Where the Commission identifies systemic irregularities or system deficiencies but where it is not possible, even by extrapolation, to quantify the correction precisely, a flat-rate financial correction shall be applied to the expenditure declared for the part of the system affected in accordance with the indicative criteria and scales set out in paragraphs 2 and 3.
                  Flat-rate corrections may also be applied in respect of individual irregularities.
                  2.   The level of flat-rate correction shall be determined taking into account the following factors:

                              (a)

                              the degree of seriousness of the irregularity or of the system deficiency in relation to the overall system or part of it, or to the types of expenditure declared;

                              (b)

                              the degree of risk of loss to which the Union budget was exposed as a result of the irregularity or system deficiency;

                              (c)

                              the vulnerability of the expenditure to fraud due to the irregularity or system deficiency;

                              (d)

                              any mitigating or aggravating factors.

                        3.   The level of correction shall be determined as follows:

                              (a)

                              where the irregularity or irregularities or the system deficiency or deficiencies is/are so fundamental, frequent or widespread that it/they represent(s) a complete failure of the system that puts at risk the legality and regularity of all the expenditure concerned, a flat rate of 100 % shall be applied;

                              (b)

                              where the irregularity or irregularities or the system deficiency or deficiencies is/are so frequent and widespread that it/they represent(s) an extremely serious failure of the system that puts at risk the legality and regularity of a very high proportion of the expenditure concerned, a flat rate of 25 % shall be applied;

                              (c)

                              where the irregularity or irregularities or the system deficiency or deficiencies is/are due to the system functioning partially, poorly or infrequently so as to put at risk the legality and regularity of a high proportion of the expenditure concerned, a flat rate of 10 % shall be applied;

                              (d)

                              where the irregularity or irregularities or the system deficiency or deficiencies is/are due to the system functioning inconsistently so as to put at risk the legality and regularity of a significant proportion of the expenditure concerned, a flat rate of 5 % shall be applied.

                        In accordance with the principle of proportionality, the rate may be reduced to 2 % where the nature and gravity of the irregularity or system deficiency are not considered to justify a 5 % correction rate.
                  4.   Where, due to a competent authority's failure to take adequate corrective measures following the application of a financial correction in a financial year, the same irregularity or irregularities or deficiency or deficiencies is/are identified in a subsequent financial year, the rate of flat rate correction may, due to the persistence of the irregularity or irregularities or deficiency or deficiencies, be raised to a level not exceeding the next level in the scale set out in paragraph 3.

                     (*1)  Commission Delegated Regulation (EU) No 1042/2014 of 25 July 2014 supplementing Regulation (EU) No 514/2014 with regard to the designation and management and control responsibilities of Responsible Authorities and with regard to status and obligations of Audit Authorities (OJ L 289, 3.10.2014, p. 3).’;"

                  (3)

                  a new annex is added as set out in the Annex to this Regulation.

            Article 2
      This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

         This Regulation shall be binding in its entirety and directly applicable in the Member States in accordance with the Treaties.
         Done at Brussels, 5 April 2017.

               For the Commission

               The President

            Jean-Claude JUNCKER

         (1)  OJ L 150, 20.5.2014, p. 112.

         (2)  Commission Implementing Regulation (EU) 2015/378 of 2 March 2015 laying down rules for the application of Regulation (EU) No 514/2014 of the European Parliament and of the Council with regard to the implementation of the annual clearance of accounts procedure and the implementation of the conformity clearance (OJ L 64, 7.3.2015, p. 30).

         ANNEX
         ‘
               ANNEX

                  Key requirements of the management and control systems and their classification with regard to their effective functioning

               (referred to in Article 3a of Implementing Regulation (EU) 2015/378)

                  Table 1

                  Key requirements

                           Key requirements of the management and control systems

                           Bodies/authorities concerned

                           Scope

                           1

                           Adequate description and separation of functions and adequate systems for reporting and monitoring where the Responsible Authority entrusts execution of tasks to another body

                           Responsible Authority/Delegated Authority

                           Internal environment

                           2

                              Appropriate selection of projects

                           Responsible Authority/Delegated Authority

                           Control activities

                           3

                           Adequate information to beneficiaries, potential beneficiaries and the public

                           Responsible Authority/Delegated Authority

                           Internal information and communication

                           4

                              Adequate controls

                           Responsible Authority/Delegated Authority

                           Control activities

                           5

                              Effective systems and procedures to ensure that all the documents regarding expenditure and controls are held to ensure an adequate audit trail

                           Responsible Authority/Delegated Authority

                           Control activities

                           6

                           Reliable computerised systems for accounting, for the storage and transmission of financial data and data on indicators, for monitoring and for reporting

                           Responsible Authority/Delegated Authority

                           Control activities/Internal information and communication

                           7

                           Effective implementation of procedures for the prevention, detection and correction of irregularities including proportionate anti-fraud measures

                           Responsible Authority/Delegated Authority

                           Control activities

                           8

                              Appropriate procedures for drawing up the annual accounts, the management declaration and the annual summary of final audit reports and of controls carried out

                           Responsible Authority/Delegated Authority

                           Control activities

                           9

                           Appropriate and complete account of amounts recoverable, recovered and cancelled

                           Responsible Authority/Delegated Authority

                           Control activities

                           10

                           Adequate description and separation of functions, functional independence from the Responsible Authority and adequate systems for ensuring that any other body that carries out audits has the necessary functional independence and takes accounts of internationally accepted audit standards

                           Audit Authority

                           Internal environment

                           11

                              Adequate system audits

                           Audit Authority

                           Control activities

                           12

                              Adequate audits of expenditure

                           Audit Authority

                           Control activities

                           13

                           Adequate audits of accounts

                           Audit Authority

                           Control activities

                           14

                              Adequate procedures for providing reliable audit opinions and audit reports

                           Audit Authority

                           Control activities

                  Table 2

                  Classification of key requirements for the management and control systems with regard to their functioning

                           Category 1

                           Works well. No, or only minor improvement(s) needed

                           Category 2

                           Works. Some improvement(s) needed

                           Category 3

                           Works partially. Substantial improvements needed

                           Category 4

                           Essentially does not work

                     ’


title: Commission Implementing Regulation (EU) 2017/1097 of 20 June 2017 determining the quantities to be added to the quantity fixed for the subperiod from 1 October to 31 December 2017 under the tariff quotas opened by Regulation (EC) No 539/2007 in the egg sector and for egg albumin

text:
               21.6.2017

               EN

               Official Journal of the European Union

               L 158/34

         COMMISSION IMPLEMENTING REGULATION (EU) 2017/1097
   of 20 June 2017
   determining the quantities to be added to the quantity fixed for the subperiod from 1 October to 31 December 2017 under the tariff quotas opened by Regulation (EC) No 539/2007 in the egg sector and for egg albumin
   THE EUROPEAN COMMISSION,
   Having regard to the Treaty on the Functioning of the European Union,
   Having regard to Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 (1), and in particular Article 188(2) and (3) thereof,
   Whereas:

               (1)

               Commission Regulation (EC) No 539/2007 (2) opened annual tariff quotas for imports of egg products and egg albumin.

               (2)

               The quantities covered by the applications for import licences lodged from 1 to 7 June 2017 for the subperiod from 1 July to 30 September 2017 are less than those available. The quantities for which applications have not been lodged should therefore be determined and these should be added to the quantity fixed for the following quota subperiod.

               (3)

               In order to ensure the efficient management of the measure, this Regulation should enter into force on the day of its publication in the Official Journal of the European Union,

         HAS ADOPTED THIS REGULATION:
   Article 1
   The quantities for which import licence applications have not been lodged pursuant to Regulation (EC) No 539/2007, to be added to the subperiod from 1 October to 31 December 2017, are set out in the Annex to this Regulation.
   Article 2
   This Regulation shall enter into force on the day of its publication in the Official Journal of the European Union.

      This Regulation shall be binding in its entirety and directly applicable in all Member States.
      Done at Brussels, 20 June 2017.

            For the Commission,

            On behalf of the President,

         Jerzy PLEWA

            Director-General

            Directorate-General for Agriculture and Rural Development

      (1)  OJ L 347, 20.12.2013, p. 671.

      (2)  Commission Regulation (EC) No 539/2007 of 15 May 2007 opening and providing for the administration of tariff quotas in the egg sector and for egg albumin (OJ L 128, 16.5.2007, p. 19).

      ANNEX

                  Order No

                  Quantities not applied for, to be added to the quantities available for the subperiod from 1 October to 31 December 2017
                  (in kg, shell egg equivalent)

                  09.4015

                  27 000 000

                  09.4401

                  278 421

                  09.4402

                  2 945 000


title: Commission Implementing Regulation (EU) No 720/2014 of 27 June 2014 on the allocation of import rights for applications lodged for the period 1 July 2014 to 30 June 2015 under the tariff quota opened by Regulation (EC) No 431/2008 for frozen meat of bovine animals

text:
               28.6.2014

               EN

               Official Journal of the European Union

               L 190/65

         COMMISSION IMPLEMENTING REGULATION (EU) No 720/2014
   of 27 June 2014
   on the allocation of import rights for applications lodged for the period 1 July 2014 to 30 June 2015 under the tariff quota opened by Regulation (EC) No 431/2008 for frozen meat of bovine animals
   THE EUROPEAN COMMISSION,
   Having regard to the Treaty on the Functioning of the European Union,
   Having regard to Regulation (EC) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 (1), and in particular Article 188(1) and (3) thereof,
   Whereas:

               (1)

               Commission Regulation (EC) No 431/2008 (2) opened an import tariff quota for beef and veal products.

               (2)

               The applications for import rights lodged for the period 1 July 2014 to 30 June 2015 relate to quantities exceeding those available. The extent to which import rights may be allocated should therefore be determined and an allocation coefficient laid down to be applied to the quantities applied for, in accordance with Article 6(3) in conjunction with Article 7(2) of Commission Regulation (EC) No 1301/2006 (3).

               (3)

               In order to ensure sound management of the procedure for granting import rights, the present Regulation should enter into force immediately after its publication,

         HAS ADOPTED THIS REGULATION:
   Article 1
   The quantities for which import right applications covered by the quota with the serial number 09.4003 have been lodged for the period 1 July 2014 to 30 June 2015 under Regulation (EC) No 431/2008 shall be multiplied by an allocation coefficient of 27,09851 %.
   Article 2
   This Regulation shall enter into force on 28 June 2014.

      This Regulation shall be binding in its entirety and directly applicable in all Member States.
      Done at Brussels, 27 June 2014.

            For the Commission,

            on behalf of the President,

         Jerzy PLEWA

            Director-General for Agriculture and Rural Development

      (1)  OJ L 347, 20.12.2013, p. 671.

      (2)  Commission Regulation (EC) No 431/2008 of 19 May 2008 opening and providing for the administration of an import tariff quota for frozen meat of bovine animals covered by CN code 0202 and products covered by CN code 0206 29 91 (OJ L 130, 20.5.2008, p. 3).

      (3)  Commission Regulation (EC) No 1301/2006 of 31 August 2006 laying down common rules for the administration of import tariff quotas for agricultural products managed by a system of import licences (OJ L 238, 1.9.2006, p. 13).


title: Commission Implementing Regulation (EU) No 461/2011 of 12 May 2011 amending Regulation (EU) No 397/2010 fixing the quantitative limit for the exports of out-of-quota sugar and isoglucose until the end of the 2010/2011 marketing year

text:
               13.5.2011

               EN

               Official Journal of the European Union

               L 124/41

         COMMISSION IMPLEMENTING REGULATION (EU) No 461/2011
   of 12 May 2011
   amending Regulation (EU) No 397/2010 fixing the quantitative limit for the exports of out-of-quota sugar and isoglucose until the end of the 2010/2011 marketing year
   THE EUROPEAN COMMISSION,
   Having regard to the Treaty on the Functioning of the European Union,
   Having regard to Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agricultural markets and on specific provisions for certain agricultural products (Single CMO Regulation) (1), and in particular Article 61, first paragraph, point (d), in conjunction with Article 4 thereof,
   Whereas:

               (1)

               According to Article 61, first paragraph, point (d) of Regulation (EC) No 1234/2007, the sugar produced during a marketing year in excess of the quota referred to in Article 56 of that Regulation may be exported only within the quantitative limit to be fixed.

               (2)

               Detailed implementing rules for out-of-quota exports, in particular concerning the issue of export licences, are laid down by Commission Regulation (EC) No 951/2006 of 30 June 2006 laying down detailed rules for the implementation of Council Regulation (EC) No 318/2006 as regards trade with third countries in the sugar sector (2). However, the quantitative limit should be fixed per marketing year in view of the possible opportunities on the export markets.

               (3)

               Commission Regulation (EU) No 397/2010 of 7 May 2010 fixing the quantitative limit for exports of out-of-quota sugar and isoglucose until the end of the 2010/2011 marketing year (3) fixed the quantitative limit for the exports of out-of-quota sugar at 650 000 tonnes. This quantity was quickly used. Current high sugar prices provide an incentive for growers to sow additional areas of sugar beet in 2011. Taking into account that the WTO ceiling for exports in the 2010/2011 marketing year has not been fully used, it is appropriate to increase the export quantitative limit by 700 000 tonnes, to exploit all possible outlet for the product available. This measure will provide additional business opportunities for the Union sugar sector, including prospective opportunities for growers in relation to present sowings, and should further stabilise the market.

               (4)

               In order to enable economic actors to do the necessary planning of their operations, applications for export licences should be allowed as from the first week of July. It is appropriate to set the period of validity for these licences from 1 September 2011 to 31 December 2011 for this measure to cover only sugar produced under the new, September harvest.

               (5)

               Regulation (EU) No 397/2010 should be amended accordingly.

               (6)

               The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for the Common Organisation of Agricultural Markets,

         HAS ADOPTED THIS REGULATION:
   Article 1
   Regulation (EU) No 397/2010 is amended as follows:

               (1)

               in Article 1, paragraph 1 is replaced by the following:
               ‘1.   For the 2010/2011 marketing year, running from 1 October 2010 to 30 September 2011, the quantitative limit referred to in Article 61, first paragraph, point (d) of Regulation (EC) No 1234/2007 shall be 1 350 000 tonnes for exports without refund of out-of-quota white sugar falling within CN code 1701 99.’;

               (2)

               the following Article 2a is inserted:
               ‘Article 2a
               By way of derogation from Article 8a of Regulation (EC) No 951/2006, the export licences issued as of 4 July 2011 for the quantities fixed by Article 1 shall be valid from 1 September 2011 until 31 December 2011.’

         Article 2
   This Regulation shall enter into force on the third day following its publication in the Official Journal of the European Union.
   It shall apply from 4 July 2011.

      This Regulation shall be binding in its entirety and directly applicable in all Member States.
      Done at Brussels, 12 May 2011.

            For the Commission

            The President

         José Manuel BARROSO

      (1)  OJ L 299, 16.11.2007, p. 1.

      (2)  OJ L 178, 1.7.2006, p. 24.

      (3)  OJ L 115, 8.5.2010, p. 26.


title: Commission Implementing Regulation (EU) 2016/525 of 30 March 2016 entering a name in the register of protected designations of origin and protected geographical indications (Ternera de los Pirineos Catalanes/Vedella dels Pirineus Catalans/Vedell des Pyrénées Catalanes (PGI))

text:
               5.4.2016

               EN

               Official Journal of the European Union

               L 88/24

         COMMISSION IMPLEMENTING REGULATION (EU) 2016/525
   of 30 March 2016
   entering a name in the register of protected designations of origin and protected geographical indications (Ternera de los Pirineos Catalanes/Vedella dels Pirineus Catalans/Vedell des Pyrénées Catalanes (PGI))
   THE EUROPEAN COMMISSION,
   Having regard to the Treaty on the Functioning of the European Union,
   Having regard to Regulation (EU) No 1151/2012 of the European Parliament and of the Council of 21 November 2012 on quality schemes for agricultural products and foodstuffs (1), and in particular Article 52(2) thereof,
   Whereas:

               (1)

               Pursuant to Article 50(2)(a) of Regulation (EU) No 1151/2012, France and Spain's application to register the name ‘Ternera de los Pirineos Catalanes’/‘Vedella dels Pirineus Catalans’/‘Vedell des Pyrénées Catalanes’ was published in the Official Journal of the European Union
                   (2).

               (2)

               As no statement of opposition under Article 51 of Regulation (EU) No 1151/2012 has been received by the Commission, the name ‘Ternera de los Pirineos Catalanes’/‘Vedella dels Pirineus Catalans’/‘Vedell des Pyrénées Catalanes’ should therefore be entered in the register,

         HAS ADOPTED THIS REGULATION:
   Article 1
   The name ‘Ternera de los Pirineos Catalanes’/‘Vedella dels Pirineus Catalans’/‘Vedell des Pyrénées Catalanes’ (PGI) is hereby entered in the register.
   The name specified in the first paragraph denotes a product in Class 1.1. Fresh meat (and offal), as listed in Annex XI to Commission Implementing Regulation (EU) No 668/2014 (3).
   Article 2
   This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

      This Regulation shall be binding in its entirety and directly applicable in all Member States.
      Done at Brussels, 30 March 2016.

            For the Commission,

            On behalf of the President,

         Phil HOGAN

            Member of the Commission

      (1)  OJ L 343, 14.12.2012, p. 1.

      (2)  OJ C 344, 17.10.2015, p. 4.

      (3)  Commission Implementing Regulation (EU) No 668/2014 of 13 June 2014 laying down rules for the application of Regulation (EU) No 1151/2012 of the European Parliament and of the Council on quality schemes for agricultural products and foodstuffs (OJ L 179, 19.6.2014, p. 36).