Commission Delegated Regulation (EU) No 480/2014 of 3 March 2014 supplementing Re... (32014R0480)
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Commission Delegated Regulation (EU) No 480/2014 of 3 March 2014 supplementing Regulation (EU) No 1303/2013 of the European Parliament and of the Council laying down common provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund and laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund
- COMMISSION DELEGATED REGULATION (EU) No 480/2014
- of 3 March 2014
- supplementing Regulation (EU) No 1303/2013 of the European Parliament and of the Council laying down common provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund and laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund
- CHAPTER I
- Article 1
- Subject matter
- CHAPTER II
- (Fourth subparagraph of Article 22(7) of Regulation (EU) No 1303/2013)
- Article 2
- Determination of the level of financial correction
- (Fourth subparagraph of Article 22(7) of Regulation (EU) No 1303/2013)
- Article 3
- Level of financial correction
- (Fourth subparagraph of Article 22(7) of Regulation (EU) No 1303/2013)
- Article 4
- Specific rules on the purchase of land
- (Article 37(13) of Regulation (EU) No 1303/2013)
- Article 5
- Combination of technical support with financial instruments
- (Article 37(13) of Regulation (EU) No 1303/2013)
- Article 6
- Specific rules on the role, liabilities and responsibility of bodies implementing financial instruments
- (Third subparagraph of Article 38(4) of Regulation (EU) No 1303/2013)
- Article 7
- Criteria for the selection of bodies implementing financial instruments
- (Third subparagraph of Article 38(4) of Regulation (EU) No 1303/2013)
- Article 8
- Specific rules on guarantees delivered through financial instruments
- (Third subparagraph of Article 38(4) of Regulation (EU) No 1303/2013)
- Article 9
- Management and control of financial instruments set up at national, regional transnational or cross-border level
- (Article 40(4) of Regulation (EU) No 1303/2013)
- Article 10
- Rules for withdrawal of payments to financial instruments and consequent adjustments in respect of applications for payment
- (Article 41(3) of Regulation (EU) No 1303/2013)
- Article 11
- System of capitalisation of annual instalments for interest rate subsidies and guarantee fee subsidies
- (Third subparagraph of Article 42(1) of Regulation (EU) No 1303/2013)
- Article 12
- Criteria for determining management costs and fees on the basis of performance
- (Article 42(6) of Regulation (EU) No 1303/2013)
- Article 13
- Thresholds for management costs and fees
- (Article 42(5) and (6) of Regulation (EU) No 1303/2013)
- Article 14
- Reimbursement of capitalised management costs and fees for equity-based instruments and micro-credit
- (Article 42(6) of Regulation (EU) No 1303/2013)
- Article 15
- Method for calculating discounted net revenue
- (Seventh subparagraph of Article 61(3) of Regulation (EU) No 1303/2013)
- Article 16
- Determination of revenues
- (Seventh subparagraph of Article 61(3) of Regulation (EU) No 1303/2013)
- Article 17
- Determination of costs
- (Seventh subparagraph of Article 61(3) of Regulation (EU) No 1303/2013)
- Article 18
- Residual value of the investment
- (Seventh subparagraph of Article 61(3) of Regulation (EU) No 1303/2013)
- Article 19
- Discounting of cash flows
- (Seventh subparagraph of Article 61(3) of Regulation (EU) No 1303/2013)
- Article 20
- Flat rate financing for indirect costs based on Regulation (EU) No 1290/2013
- (Second subparagraph of Article 68(1) of Regulation (EU) No 1303/2013)
- Article 21
- Flat rate financing for indirect costs based on Regulation (EU, Euratom) No 966/2012
- (Second subparagraph of Article 68(1) of Regulation (EU) No 1303/2013)
- CHAPTER III
- Article 22
- Requirements for independent experts carrying out the quality review
- (Fourth paragraph of Article 101 of Regulation (EU) No 1303/2013)
- Article 23
- Quality review of major projects
- (Fourth paragraph of Article 101 of Regulation (EU) No 1303/2013)
- CHAPTER IV
- Article 24
- Data to be recorded and stored in computerised form
- (Article 125(8) of Regulation (EU) No 1303/2013)
- Article 25
- Detailed minimum requirements for the audit trail
- (Article 125(9) of Regulation (EU) No 1303/2013)
- Article 26
- Use of the data collected during audits carried out by Commission officials or authorised Commission representatives
- (Article 127(8) of Regulation (EU) No 1303/2013)
- Article 27
- Audits of operations
- (Article 127(7) of Regulation (EU) No 1303/2013)
- Article 28
- Methodology for the selection of the sample of operations
- (Article 127(7) of Regulation (EU) No 1303/2013)
- Article 29
- Audits of accounts
- (Article 127(7) of Regulation (EU) No 1303/2013)
- Article 30
- Criteria for determining serious deficiencies in the effective functioning of management and control systems
- (Article 144(6) of Regulation (EU) No 1303/2013)
- Article 31
- Criteria for applying flat rates or extrapolated financial corrections and criteria for determining the level of financial correction
- (Article 144(6) of Regulation (EU) No 1303/2013)
- Article 32
- ANNEX I
- Reference periods as referred to in Article 15(2)
- ANNEX II
- Criteria for quality review of major projects referred to in Article 23
- 1.
- 2.
- 3.
- 4.
- 5.
- 6.
- 7.
- 8.
- 9.
- ANNEX III
- List of data to be recorded and stored in computerised form in the monitoring system (referred to in Article 24)
- ANNEX IV
- Key requirements of management and control systems and their classification with regard to their effective functioning referred to in Article 30
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