L 347/608 Official Journal of the European Union 20.12.2013 REGULATION (EU) No 1307/2013 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 17 december 2013 establishing rules for direct payments to farmers under support schemes within the framework of the common agricultural policy and repealing Council Regulation (EC) No 637/2008 and Council Regulation (EC) No 73/2009 THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty on the Functioning of the European Union, and in particular Article 42 and Article 43(2) thereof, Having regard to the 1979 Act of Accession, and in particular paragraph 6 of Protocol No 4 on cotton attached thereto, Having regard to the proposal from the European Commission, After transmission of the draft legislative act to the national parliaments, Having regard to the opinion of the Court of Auditors (1), Having regard to the opinions of the European Economic and Social Committee (), Having regard to the opinion of the Committee of the Regions (*), Acting in accordance with the ordinary legislative procedure (%), Whereas: (1)  The Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions entitled "The CAP towards 2020: Meeting the food, natural resources and territorial challenges of the future" set out potential challenges, objectives and orientations for the Common Agricultural Policy (“the CAP") after 2013. In the light of the debate on that Communication, the CAP should be reformed with effect from 1 January 2014. That reform should cover all the main instruments of the CAP, including Council Regulation (EC) No 73/2009 (°). In view of the scope of the reform, it is appropriate to repeal Regulation (EC) () Opinion of 8 March 2012 (not yet published in the Official Journal). () OJ C 191, 29.6.2012, p. 116 and O] C 44, 15.2.2013, p. 159. () O] C 225, 27.7.2012, p. 174. (* Position of the European Parliament of 20 November 2013 (not yet published in the Official Journal). (®) Council Regulation (EC) No 73/2009 of 19 January 2009 estab- lishing common rules for direct support schemes for farmers under the common agricultural policy and establishing certain support schemes for farmers, amending Regulations (EC) No 1290/2005, (EC) No 247/2006, (EC) No 3782007 and repealing Regulation (EC) No 1782/2003 (O] L 30, 31.1.2009, p. 16). No 73/2009 and to replace it with a new text. The reform should also streamline and simplify the relevant provisions. (2)  One of the core objectives, and one of the key require- ments, of the CAP reform is the reduction of the admin- istrative burden. This should be taken firmly into account when shaping the relevant provisions for the direct support scheme. (3)  All the basic elements pertaining to the payment of Union support to farmers should be included in this Regulation, which should also fix the conditions of access to payments which are inextricably linked to those basic elements. (4 It is mnecessary to clarify that Regulation (EU) No 13062013 of the European Parliament and of Coun- cil (°) and the provisions adopted pursuant to it are to apply in relation to the measures set out in this Regu- lation. For the sake of consistency with other legal instruments relating to the CAP, some rules currently provided for in Regulation (EC) No 73/2009 are now laid down in Regulation (EU) No 1306/2013, in particular the rules to guarantee compliance with the obligations laid down by direct payment provisions, including checks and the application of administrative measures and administrative penalties in the case of non-compliance, the rules related to cross-compliance such as the statutory management requirements, the good agricultural and environmental condition, the monitoring and evaluation of relevant measures and the rules related to the payment of advances and the recovery of undue payments. (5)  In order to supplement or amend certain non-essential elements of this Regulation, the power to adopt acts in accordance with Article 290 of the Treaty on the Func- tioning of the European Union (TFEU) should be delegated to the Commission. It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level. The Commission, when preparing and drawing-up delegated acts, should ensure a simultaneous, timely and appropriate transmission of relevant documents to the European Parliament and to the Council. (°) Regulation (EU) No 1306/2013 of the European Parliament and of Council of 17 december 2013 on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008 (See page 549 of this Official Journal).