5.2.2010 Official Journal of the European Union L 34/33 COMMISSION DECISION of 2 February 2010 on the clearance of the accounts of certain paying agencies in Germany and Portugal concerning expenditure financed by the European Agricultural Guidance and Guarantee Fund (EAGGF), Guarantee Section, for the 2006 financial year (notified under document C(2010) 470) (Only the German and Portuguese texts are authentic) (2010/61/EU) THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Council Regulation (EC) No 1258/1999 of 17 May 1999 on the financing of the common agricultural policy (1), and in particular Article 7(3) thereof, Having regard to Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy (3), and in particular Article 32 thereof, After consulting the Fund Committee, Whereas: Commission Decisions 2007/327[EC (%) and 2008/394[EC (*) cleared, for the 2006 financial year, the accounts of all the paying agencies except for the German paying agency Bayern-Umwelt, the Italian paying agency ‘ARBEA’ and the Portuguese paying agency TFADAP'. Following the transmission of new information and after additional checks, the Commission can now take a decision on the integrality, accuracy and veracity of the accounts submitted by the German paying agency ‘Bayern-Umwelt’” and the Portuguese paying agency ‘IFADAP. 160, 26.6.1999, p. 103. 209, 11.8.2005, p. 1. () O] L () O] L () OJ L 122, 11.5.2007, p. 51. () O L 139, 29.5.2008, p. 22. (3) ) ©) O] O] The second subparagraph of Article 7(1) of Commission Regulation (EC) No 166395 of 7 July 1995 laying down detailed rules for the application of Council Regulation (EEC) No 729/70 regarding the procedure for the clearance of the accounts of the EAGGF Guarantee Section (°) lays down that the amounts that are recoverable from, or payable to, each Member State, in accordance with the accounts clearance decision referred to in the first subparagraph, shall be determined by deducting advances paid during the financial year in question, ie. 2006, from expenditure recognised for that year in accordance with the first subparagraph. Such amounts are to be deducted from, or added to, advances against expenditure from the second month following that in which the accounts clearance decision is taken. Pursuant to Article 32(5) of Regulation (EC) No 1290/2005, 50 % of the financial consequences of non-recovery of irregularities shall be borne by the Member State concerned and 50 % by the Community budget if the recovery of those irregularities has not taken place within four years of the primary adminis- trative or judicial finding, or within eight years if the recovery is taken to the national courts. Article 32(3) of the said Regulation obliges Member States to submit to the Commission, together with the annual accounts, a summary report on the recovery procedures undertaken in response to irregularities. Detailed rules on the appli- cation of the Member States’ reporting obligation of the amounts to be recovered are laid down in Commission Regulation (EC) No 885/2006 of 21 June 2006 laying down detailed rules for the application of Council Regu- lation (EC) No 1290/2005 as regards the accreditation of paying agencies and other bodies and the clearance of the accounts of the EAGF and of the EAFRD (°). Annex III to the said Regulation provides the model tables 1 and 2 that had to be provided in 2007 by the Member States. On the basis of the tables completed by the Member States, the Commission should decide on the financial consequences of non-recovery of irregularities older than four or eight years respectively. This decision is without prejudice to future conformity decisions pursuant to Article 32(8) of Regulation (EC) No 1290/2005. L 158, 8.7.1995, p. 6. L 171, 23.6.2006, p. 90.