TITLE IITHE INTEGRATED ADMINISTRATION AND CONTROL SYSTEM

CHAPTER IVCALCULATION OF AID AND ADMINISTRATIVE PENALTIES RELATING TO DIRECT PAYMENTS SCHEMES AND RURAL DEVELOPMENT MEASURES IN THE SCOPE OF THE INTEGRATED SYSTEM

SECTION 2Area-related aid schemes , except the payment for agricultural practices beneficial for the climate and the environment, or area-related support measures

Article 19Administrative penalties in cases of over-declaration

F11.

If, in respect of a crop group as referred to in Article 17(1), the area declared for the purposes of any area-related F2aid schemes or support measures exceeds the area determined in accordance with Article 18, the aid shall be calculated on the basis of the area determined reduced by twice the difference found if that difference is more than either 3 % or two hectares, but no more than 20 % of the area determined.

If the difference is more than 20 % of the area determined, no area-related F3aid or support shall be granted for the crop group concerned.

F11.

If, in respect of a crop group as referred to in Article 17(1), the area declared for the purposes of any area-related aid schemes or support measures exceeds or is less than the area determined in accordance with Article 18, the aid shall be calculated on the basis of the area determined

F42.

If the difference is more than 50 %, no area-related F3aid or support shall be granted for the crop group concerned. Moreover, the beneficiary shall be subject to an additional penalty equal to the amount of F3aid or support corresponding to the difference between the area declared and the area determined in accordance with Article 18.

F5F63.

If the amount calculated in accordance with paragraphs 1 and 2 cannot be fully off-set in the course of the three calendar years following the calendar year of the finding, in accordance with Article 28 of Commission Implementing Regulation (EU) No 908/201422, the outstanding balance shall be cancelled.