Commission Regulation (EU) No 1249/2010 of 22 December 2010 amending Regulation (EC) No 498/2007 laying down detailed rules for the implementation of Council Regulation (EC) No 1198/2006 on the European Fisheries Fund

‘4 In the accounting records maintained in accordance with Article 60(f) of the basic Regulation, any amount related to an irregularity reported to the Commission under Article 55 shall be identified by the reference number attributed to that irregularity or by any other adequate method.’;

‘2a For each amount referred to in point (d) of paragraph 2, the certifying authority shall indicate whether it requests the Community share to be borne by the general budget of the European Union. The Community share shall be borne by the general budget of the European Union, where within one year from the date of the submission of the statement, the Commission does not carry out any of the following: (a) request information for the purposes of Article 70(2) of the basic Regulation; (b) inform in writing the Member State about its intention to open an enquiry in respect of that amount; (c) request the Member State to continue the recovery procedure. The time limit of one year shall not apply in cases of suspected or established fraud.

2b For the purposes of the statement referred to in paragraph 2, Member States which have not adopted the euro as their currency by the date when the statement is submitted shall convert amounts in national currency into euro using the exchange rate referred to in Article 95(3) of the basic Regulation. Where the amounts relate to expenditure registered in the accounts of the certifying authority during more than one month, the exchange rate in the month during which expenditure was last registered may be used.’;

‘3 Where some of the information referred to in paragraph 1, and in particular information concerning the practices employed in committing the irregularity and the manner in which it was discovered, is not available or needs to be rectified, Member States shall as far as possible supply the missing or correct information when submitting subsequent quarterly reports of irregularities to the Commission.’;

1 In addition to the information referred to in Article 55(1), Member States shall inform the Commission, within two months following the end of each quarter, with a reference back to any previous reports made pursuant to that Article, on details concerning the initiation, conclusion or abandonment of any procedures for imposing administrative or criminal penalties related to the reported irregularities as well as of the outcome of such procedures. With regard to irregularities for which penalties have been imposed, Member States shall also indicate the following: (a) whether the penalties are of administrative or criminal nature; (b) whether the penalties result from breach of Community or national law; (c) a reference to the provisions in which the penalties are laid down; (d) whether fraud was established.

2 At the written request of the Commission, the Member State shall provide information in relation to a specific irregularity or group of irregularities.’;

This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union.