Financial management

1. Support shall be paid once it is ascertained that either a single operation or all the operations covered by the support application, according to the choice made by the Member State for the management of the measure, have been implemented and controlled on the spot.

Where support is normally payable only after implementation of all the operations, by way of derogation from the first subparagraph, support shall be paid for single operations implemented if the remaining operations could not be carried out due to force majeure or exceptional circumstances as referred to in Article 2 of Regulation (EU) No 1306/2013 of the European Parliament and the Council ( *2 ) .

If checks show that an overall operation covered by the support application has not been fully implemented for reasons other than force majeure or exceptional circumstances as referred to in Article 2 of Regulation (EU) No 1306/2013 and where support has been paid after single operations which are part of the overall operation covered by the support application, Member States shall decide to recover the aid paid.

2. Beneficiaries of support for innovation may request the payment of an advance from the competent paying agencies if this option is included in the national support programme.

The amount of the advances shall not exceed 20 % of the public aid related to the investment in innovation, and its payment shall be subject to the establishment of a bank guarantee or an equivalent guarantee corresponding to 110 % of the amount of the advance. However, in the case of investments in innovation for which the individual decision to grant support is taken in the financial years 2014 or 2015, the amount of the advances may be increased up to 50 % of the public aid related to that investment. For the purposes of Commission Implementing Regulation (EU) No 282/2012 ( *3 ) the obligation shall be to spend the total amount advanced in the implementation of the operation concerned two years after its payment.

The guarantee shall be released when the competent paying agency establishes that the amount of actual expenditure corresponding to the public aid related to the innovation exceeds the amount of the advance.

( *2 ) Regulation (EU) No 1306/2013 of the European Parliament and the Council of 17 December 2013 on the financing, management and monitoring of the common agricultural policy (the horizontal regulation) ( OJ L 347, 20.12.2013, p. 549 )."

( *3 ) Commission Implementing Regulation (EU) No 282/2012 of 28 March 2012 laying down common detailed rules for the application of the system of securities for agricultural products ( OJ L 92, 30.3.2012, p. 4 ).’;"

Article 37b is amended as follows:

paragraph 1 is replaced by the following:

‘1. Where advances are granted in accordance with Articles 5(7), 5e, 9(2), 19(2), 20a(4) and 24(3), beneficiaries are requested to provide for each project annually to the paying agencies the following information:

costs statements justifying by measure the use of the advances until 15 October, and;

a confirmation by measure of the balance of unused advances remaining on 15 October.

Member States shall define in their national rules the date of transmission of this information in order for it to be included in the current annual accounts of the paying agencies referred to in Article 6 of Regulation (EC) No 885/2006 within the deadline laid down in Article 7(2) of that Regulation.’;

paragraph 3 is replaced by the following:

‘3. For the purposes of Article 18(2) of Implementing Regulation (EU) No 282/2012, the evidence of final entitlement to be produced shall be the last costs statement and a confirmation of the balance referred to in paragraph 1.

Concerning advances under Articles 9(2), 19(2) and 20a(4)of this Regulation, the last costs statement and confirmation of the balancee referred to in paragraphs 1 and 2 shall be provided by the end of the second financial year after their payment.’;

in Article 77, paragraph 5 is replaced by the following:

‘5. Article 24(1), (2), (3) and (6) and Article 26(1) and (2) of Commission Regulation (EC) No 65/2011 ( *4 ) shall apply mutatis mutandis to the measures provided for in Articles 50 and 51 of Regulation (EU) No 1308/2013.

( *4 ) Commission Regulation (EU) No 65/2011 of 27 January 2011 laying down detailed rules for the implementation of Council Regulation (EC) No 1698/2005, as regards the implementation of control procedures as well as cross-compliance in respect of rural development support measures ( OJ L 25, 28.1.2011, p. 8 ).’;"

Annexes I to VIIIa and Annex VIIIc are amended in accordance with the Annex to this Regulation.

COMMISSION IMPLEMENTING REGULATION (EU) No 614/2014 of 6 June 2014 amending Regulation (EC) No 555/2008 as regards the application of certain support measures in the wine sector ANNEX