leif.hognas@ec.europa.eu DG Regional and Urban Policy Delegated act on irrecoverable amounts (IRR) (Fiche 34, version 6, 4 November 2015) leif.hognas@ec.europa.eu DG Regional and Urban Policy

Discussion on reworked DA (version 6) which takes into account 1) Member States' comments in the written consultation of MS launched by the COM on 30 April 2) The results of the Formal Interservice Consultation procedure of the Commission, in particular the opinion of the Commission's Legal Service

DA version 6: treatment of amounts below EUR 250 in contribution from the Funds - Article 4 has been modified: regarding amounts below EUR 250 in contribution from the Funds, no information is requested - accordingly, Annex II has been deleted

DA version 6: Article 1(3) If a Member State requests, the deadline of 15 February for submitting the request referred to in Article 1 DA can exceptionally be extended by the Commission to 1 March (cf. Article 1(3) DA and recital 4 DA referring to Article 59(5) of the EU Financial Regulation)

DA version 6: Article 2 - a more harmonised presentation of the conditions for determing fault or negligence: "…the Member State did not…" - Article 2(2) has been moved to Article 3(1)

DA version 6: Key timelines pursuant to Article 3 By 15 FEB, MS submits a request (Article 1) By 31 May, the COM does not act: no reimbursement of EU contribution (Article 3(3)) By 31 May, the COM requests further info (Article 3(2a)) By 31 May, the COM requests the MS to continue the recovery procedure (Article 3(2b)) By 31 May, the COM assesses the request (Article 3(2))

DA version 6: Article 3(2a), 3(5), (3(6), 3(7) By 31 May, the Commission requested further info (Article 3(2a)) By 30 NOV, the COM does not act: no reimbursement of EU contribution (Article 3(7)) By 30 NOV, the COM informs that the MS must reimburse and requests MS' observations by 31 JAN (Article 3(7)) By 31 AUG, the MS replied or did not reply. The COM assesses based on the available information (Article 3(5-6))

DA version 6: Article 3(8) By 31 JAN, the MS has either provided or did not provide its observations By 31 JULY, based on the available information, the COM does not adopt a decision. No reimbursement of EU contribution by the MS (Article 3(8)) By 31 JULY, based on the available information, the COM adopts a decision in which it maintains its conclusion that the EU contribution shall be reimbursed by the MS (Article 3(8))

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