L 13512 Official Journal of the European Union 30.5.2009 COMMISSION REGULATION (EC) No 451/2009 of 29 May 2009 amending Regulation (EC) No 883/2006 laying down detailed rules for the application of Council Regulation (EC) No 1290/2005 as regards the keeping of accounts by the paying agencies, declarations of expenditure and revenue and the conditions for reimbursing expenditure under the EAGF and the EAFRD THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy (1), and in particular Article 42 thereof, Whereas: 1) ( ( ( ( 2 3 ) ) ) ) Deadlines for payments of aid to beneficiaries laid down in Community agricultural legislation must be respected by the Member States. Article 16 of Regulation (EC) No 1290/2005 provides that any overrun of those payment deadlines by the paying agencies shall make the payments ineligible for Community financing, except in cases, conditions and limits determined, according to the principle of proportionality. Pursuant to Article 9 of Commission Regulation (EC) No 883/2006 (3) where the expenditure effected after the deadlines is equal to 4% or less of the expenditure effected before the deadlines, no reduction should be made. The Commission presented a declaration at the meeting of the Special Committee on Agriculture on 6 October 2008 (}) on the increase from 4% to 5% of the threshold provided for in Article 9 of Regulation (EC) No 883/2006. It is therefore appropriate to increase the threshold for eligible late payments. The new threshold should apply where the payment deadline expires after 15 October 2009. Article 8(1) of Council Regulation (EC) No 73/2009 of 19 January 2009 establishing common rules for direct support schemes for farmers under the common agri- cultural policy and establishing certain support schemes for farmers, amending Regulations (EC) No 1290/2005, (EC) No 247/2006, (EC) No 378/2007 and repealing Regulation (EC) No 1782/2003 (* provides that the total net amount of direct payments granted in a Member State in respect of a calendar year, after appli- cation of modulation and voluntary modulation and ) OJ L 209, 11.8.2005, p. 1. OJ L 171, 23.6.2006, p. 1. Interinstitutional file: 2008/0103 (CNS). 4 OJ L 30, 31.1.2009, p. 16. without prejudice to financial discipline with the exception of direct payment granted under Council Regu- lations (EC) No 247/2006 (%) and (EC) No 1405/2006 (5), shall not be higher than the ceilings set out in Annex IV to Regulation (EC) No 73/2009. In order to ensure financial discipline, specific provisions should be laid down to avoid that non-compliance with payment deadlines would lead to total expenditure for direct payments exceeding those ceilings in the corresponding financial exercise. Furthermore, in line with current practice and in order to ensure transparency, certain provisions should be further clarified. Regulation (EC) No 883/2006 should therefore be amended accordingly. The amendments should apply from 16 October 2009 in the case of revenue received and expenditure effected by Member States in respect of 2010 and following financial years. The measures provided for in this Regulation are in accordance with the opinion of the Committee on the Agricultural Funds, HAS ADOPTED THIS REGULATION: Article 1 Regulation (EC) No 883/2006 is amended as follows: 1. Article 9 is amended as follows: () ©) (a) paragraph 1 is replaced by the following: 0] 0] ‘1. Expenditure effected after the payment deadlines shall be eligible for Community financing and monthly payments shall be reduced as follows: (a) where expenditure effected after the deadlines is equal to 4% or less of the expenditure effected before the deadlines, no reduction shall be made; L 42, 14.2.2006, p. 1. L 265, 26.9.2006, p. 1.