Commission Delegated Regulation supplementing Regulation (EU) 2021/2116 of the European Parliament and of the Council with specific provisions on the reporting of irregularities concerning the Euro...

EUROPEAN COMMISSION Brussels, 18.12.2023 C(2023) 8459 final COMMISSION DELEGATED REGULATION (EU) …/... of 18.12.2023 supplementing Regulation (EU) 2021/2116 of the European Parliament and of the Council with specific provisions on the reporting of irregularities concerning the European Agricultural Guarantee Fund and the European Agricultural Fund for Rural Development, and repealing Commission Delegated Regulation (EU) 2015/1971 EXPLANATORY MEMORANDUM 1. CONTEXT OF THE DELEGATED ACT Under Article 50(3) of Regulation (EU) 2021/2116 of the European Parliament and of the Council1, in the 2021-2027 programming period, Member States should make available to the Commission information about: irregularities and other cases of non-compliance with the conditions set out in their common agricultural policy (CAP) strategic plans; suspected fraud cases detected; and steps taken to recover undue payments in connection with those irregularities and frauds. The Union’s financial interests should be protected in the same way irrespective of the source of funding used and in accordance with the specific objectives for which funding was provided. For other EU funds, Regulation (EU) 2021/1060 of the European Parliament and of the Council2 provides detailed rules for the reporting of irregularities. To ensure that uniform rules apply in respect of all the funds, analogous and equivalent provisions are enacted for reporting obligations relating to the CAP. This...