2010/802/EU: Commission Decision of 21 December 2010 exempting certain cases of irregularity arising from operations co-financed by the Structural Funds and by the Cohesion Fund for the 2000-2006 programming period from the special reporting requirements laid down by Article 5(2) of Regulation (EC) No 1681/94 and by Article 5(2) of Regulation (EC) No 1831/94 (notified under document C(2010) 9244)

With respect to irregularities arising from operations co-financed by the Structural Funds and the Cohesion Fund for the 2000-2006 programming period, Member States shall not be required to submit the following reports: (a) special reports under Article 5(2) of Regulation (EC) No 1681/94 and Regulation (EC) No 1831/94 in cases of simple bankruptcy referred to in the first indent of the second subparagraph of Article 3(1) of those Regulations unless expressly requested by the Commission; (b) reports under Article 5(2) of Regulation (EC) No 1681/94 and Regulation (EC) No 1831/94 in cases involving an amount of less than EUR 10000 unless expressly requested by the Commission.

This Decision is addressed to the Member States.