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Commission Delegated Regulation (EU) No 807/2014 of 11 March 2014 supplementing Regulation (EU) No 1305/2013 of the European Parliament and of the Council on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) and introducing transitional provisions
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1.Expenditure relating to legal commitments to beneficiaries, undertaken during the 2007-2013 programming period under the measures referred to in Articles 52 and 63 of Regulation (EC) No 1698/2005, shall be eligible for an EAFRD contribution in the 2014-2020 programming period for the payments to be made:
(a)between 1 January 2014 and 31 December 2015, if the financial allocation for the measure concerned of the respective programme adopted pursuant to Regulation (EC) No 1698/2005 has already been used up;
(b)after 31 December 2015.
2.The expenditure referred to in paragraph 1 shall be eligible for an EAFRD contribution in the 2014-2020 programming period subject to the following conditions:
(a)such expenditure is provided for in the respective rural development programme for the 2014-2020 programming period;
(b)the EAFRD contribution rate to the corresponding measure under Regulation (EU) No 1305/2013 as set out in Annex I to this Regulation applies;
(c)Member States ensure that the relevant transitional operations are clearly identified through their management and control systems.
1.Expenditure relating to legal commitments to beneficiaries by Croatia, undertaken under the Instrument for Pre-accession Assistance for Rural Development (IPARD) programme, for operations under the measures referred to in Article 171(3)(b) and (4)(a) and (b) of Commission Regulation (EC) No 718/2007(1), shall be eligible for an EAFRD contribution in the 2014-2020 programming period for the payments to be made:
(a)between 1 January 2014 and 31 December 2016, if the financial allocation for the measure concerned of the respective programme adopted pursuant to Regulation (EC) No 718/2007 has already been used up;
(b)after 31 December 2016.
2.The expenditure referred to in paragraph 1 shall be eligible for an EAFRD contribution in the 2014-2020 programming period subject to the following conditions:
(a)such expenditure is provided for in the rural development programme for the 2014-2020 programming period;
(b)the EAFRD contribution rate to the corresponding measure under Regulation (EU) No 1305/2013 as set out in Annex II to this Regulation applies;
(c)Croatia ensures that the relevant transitional operations are clearly identified through its management and control systems.
3.Expenditure incurred after 31 December 2013 relating to operations necessary for the closure of the IPARD programme and the ex post evaluation as referred to in Article 191 of Regulation (EC) No 718/2007 shall be eligible for support under the EAFRD under the technical assistance component of the programme in the 2014-2020 programming period, provided the programme contains a provision for such expenditure.
1.The ex post evaluation report referred to in Article 86(5) of Regulation (EC) No 1698/2005 shall be submitted to the Commission by 31 December 2016.
2.The summary of ex post evaluations referred to in Article 87 of Regulation (EC) No 1698/2005 shall be completed at the latest by 31 December 2017.
Commission Regulation (EC) No 718/2007 of 12 June 2007 implementing Council Regulation (EC) No 1085/2006 establishing an instrument for pre-accession assistance (IPA) (OJ L 170, 29.6.2007, p. 1).
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