2006/400/EC: Commission Decision of 20 January 2006 laying down detailed rules fo... (32006D0400)
INHALT
2006/400/EC: Commission Decision of 20 January 2006 laying down detailed rules for the implementation of Council Decision 2004/904/EC as regards procedures for making financial corrections in the context of actions co-financed by the European Refugee Fund (notified under document number C(2006) 51/2)
- COMMISSION DECISION
- of 20 January 2006
- laying down detailed rules for the implementation of Council Decision 2004/904/EC as regards procedures for making financial corrections in the context of actions co-financed by the European Refugee Fund
- (notified under document number C(2006) 51/2)
- (Only the Czech, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Italian, Swedish, Latvian, Lithuanian, Polish, Portuguese, Slovakian, Slovenian and Spanish texts are authentic)
- (2006/400/EC)
- Article 1
- Article 2
- Article 3
- Article 4
- Article 5
- Article 6
- Article 7
- ANNEX
- GUIDELINES ON THE PRINCIPLES, CRITERIA AND INDICATIVE SCALES TO BE APPLIED BY COMMISSION DEPARTMENTS IN DETERMINING FINANCIAL CORRECTIONS UNDER ARTICLES 25 AND 26 OF COUNCIL DECISION 2004/904/EC
- 1. PRINCIPLES
- 2. CRITERIA AND SCALES FOR FLAT-RATE CORRECTIONS
- 2.1. Criteria
- 2.2. Classification of elements of management and control systems for the purpose of applying flat-rates of financial corrections for system deficiencies or individual breaches
- 2.2.1. Key elements for ensuring eligibility for co-financing
- 2.2.2. Ancillary elements
- 2.3. Indicative scales of flat-rate corrections
- 100 % correction
- 25 % correction
- 10 % correction
- 5 % correction
- 2 % correction
- 2.4. Borderline cases
- 2.5. Basis of assessment
- 3. APPLICATION AND EFFECT OF NET FINANCIAL CORRECTIONS
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