L 368/74 Official Journal of the European Union 23.12.2006 COMMISSION REGULATION (EC) No 1975/2006 of 7 December 2006 laying down detailed rules for the implementation of Council Regulation (EC) No 16982005, as regards the implementation of control procedures as well as cross-compliance in respect of rural development support measures THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Council Regulation (EC) No 1698/2005 of 20 September 2005 on support for rural development by the European  Agricultural Fund for Rural Development (EAFRD) (1), and in particular Articles 51(4), 74(4) and 91 thereof, Whereas: (1) Experience shows that the integrated administration and control system (hereinafter referred to as IACS), provided for in Chapter 4 of Title II of Council Regulation (EC) No 1782/2003 of 29 September 2003 establishing common rules for direct support schemes under the common agricultural policy and establishing certain support schemes for farmers and amending Regulations (EEC) No 2019/93, (EC) No 1452/2001, (EC) No 1453/2001, (EC) No 1454/2001, (EC) No 1868/94, (EC) No 1251/1999, (EC) No 1254/1999, (EC) No 16732000, (EEC) No 2358/71 and (EC) No 2529/2001 (3), has proven to be an effective and efficient means for the implementation of direct payment schemes. Therefore, as far as the area and animal-related measures under Axis 2 in Section 2 of Chapter I of Title IV of Regulation (EC) No 1698/2005 are concerned, the administration and control rules, as well as the provisions concerning reductions and exclusions in cases of false declarations, related to such measures should follow the principles set out in the TACS, and in particular in Commission Regu- lation (EC) No 796/2004 of 21 April 2004 laying down detailed rules for the implementation of cross- compliance, modulation and the integrated adminis- tration and control system provided for in Council Regu- lation (EC) No 17822003 establishing common rules for direct support schemes under the common agricultural policy and establishing certain support schemes for farmers (3). ()  However, for certain support schemes set out under Axis 2, and equivalent support under Axis 4 provided for in Section 2 of Chapter I of Title IV of Regulation (EC) No 1698/2005, the administration and () O] L 277, 21.10.2005, p. 1. (®» OJ L 270, 21.10.2003, p. 1. Regulation as last amended by Regu- lation (EC) No 1405/2006 (O] L 265, 26.9.2006, p. 1). (®) OJ L 141, 30.4.2004, p. 18. Regulation as last amended by Regu- lation (EC) No 659/2006 (O] L 116, 29.4.2006, p. 20). control rules need to be adapted to their particular char- acteristics. The same applies in the case of support schemes set out in Axes 1 and 3 in Sections 1 and 3 respectively of that Regulation and equivalent support under Axis 4. Special provisions therefore need to be established for those support schemes. In order to ensure that all national administrations are in the position to organise an efficient integrated control of all areas for which payment is claimed under Axis 2 on the one hand and under the area-related aid schemes covered by Regulation (EC) No 796/2004, on the other hand, payment claims for area-related measures under Axis 2 should be submitted within the same deadline as the single application provided for in Chapter I of Title Il of Part II of that Regulation. Nevertheless, to allow the necessary administrative arrangements to be made, a transitional period should be granted. In order to ensure the deterrent effect of controls, payments should, as a general rule, not be made before checks on the aid applications have been finalised. However, it is appropriate to allow payments up to a certain level after the completion of administrative checks. When fixing that level, account should be taken of the risk of overpayment. The control rules provided for in this Regulation should take into account the special characteristics of the measures under Axis 2 concerned. Particular rules should therefore be established. In accordance with Article 51 of Regulation (EC) No 1698/2005, payments under certain of the measures provided for in that Regulation have been made subject to the respect of cross-compliance as provided for in Chapter 1 of Title 1 of Regulation (EC) No 1782/2003. 1t is therefore appropriate to align the rules related to cross-compliance with those contained in Regulations (EC) No 1782/2003 and (EQ) No 796/2004. Ex post checks of investment operations should be undertaken to verify the respect of Article 72(1) of Regu- lation (EC) No 1698/2005, to ensure that operations have been properly carried out and that the same investment has not been financed in an irregular manner from different national or Community sources. The basis and contents of these checks should be specified.