23.12.2010 Official Journal of the European Union L 341/49 COMMISSION DECISION of 21 December 2010 exempting certain cases of irregularity arising from operations co-financed by the Structural Funds and by the Cohesion Fund for the 2000-2006 programming period from the special reporting requirements laid down by Article 5(2) of Regulation (EC) No 1681/94 and by Article 5(2) of Regulation (EC) No 1831/94 (notified under document C(2010) 9244) (2010/802/EU) THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Council Regulation (EC) No 1083/2006 of 11 July 2006 laying down general provisions on the European Regional Development Fund, the European Social Fund and the Cohesion Fund and repealing Regulation (EC) No 1260/1999 ("), and in particular Articles 70(3) and 105(1) thereof; and Council Regulation (EC) No 1198/2006 of 27 July 2006 on the European Fisheries Fund (3 and in particular Article 103(3) thereof; and Council Regulation (EC) No 1698/2005 of 20 September 2005 on support for rural devel- opment by the European Agricultural Fund for Rural Devel- opment (EAFRD) (*) and in particular Articles 74(4) and 92 thereof, Whereas: (1) The legal framework for the European Regional Devel- opment Fund, the European Social Fund, the European Agricultural Guidance and Guarantee Fund (EAGGEF), Guidance Section, the Financial Instrument for the Fisheries Guidance (hereinafter ‘the Structural Funds) and for the Cohesion Fund is largely established although it has been subject to frequent adjustments. Programming involves the preparation of multiannual development plans in several stages, with each stage constituting a 7-year period. Each programming period is governed by a set of individual Regulations which are based on the same general principles but introduce certain new rules specifically designed for the programming period concerned. The relevant provisions governing the 2007-2013 programming period are laid down in Regulation (EC) No 1083/2006 and Commission Regulation (EC) No 1828/2006 of 8 December 2006 setting out rules for the implemen- tation of Council Regulation (EC) No 1083/2006 laying down general provisions on the European Regional 0J L 210, 31.7.2006, p. 25. () O] L 223, 15.8.2006, p. 1. 0J L 277, 21.10.2005, p. 1. —— Development Fund, the European Social Fund and the Cohesion Fund and of Regulation (EC) No 1080/2006 of the European Parliament and of the Council on the European Regional Development Fund (¥), Regulation (EC) No 1198/2006 and Commission Regulation (EC) No 498/2007 of 26 March 2007 laying down detailed rules for the implementation of Council Regulation (EC) No 1198/2006 on the European Fisheries Fund (%), Commission Regulation (EC) No 1848/2006 of 14 December 2006 concerning irregularities and the recovery of sums wrongly paid in connection with the financing of the common agricultural policy and the organisation of an information system in this field and repealing Council Regulation (EEC) No 595/91 (°) and Commission Regulation (EC) No 1975/2006 of 7 December 2006 laying down detailed rules for the implementation of Council Regulation (EC) No 1698/2005, as regards the implementation of control procedures as well as cross-compliance in respect of rural development support measures (7). 2)  The relevant provisions governing the 2000-2006 programming period are laid down in Council Regulation (EC) No 1260/1999 of 21 June 1999 laying down general provisions on the Structural Funds (%) and Council Regulation (EC) No 1164/94 of 16 May 1994 establishing a Cohesion Fund (?). Commission Regulation (EC) No 1681/94 of 11 July 1994 concerning irregu- larities and the recovery of sums wrongly paid in connection with the financing of the structural policies and the organization of an information system in this field (1% and Commission Regulation (EC) No 1831/94 of 26 July 1994 concerning irregularities and the recovery of sums wrongly paid in connection with the financing of the Cohesion Fund and the organization of an information system in this field (') established rules as to irregularities and the recovery of sums wrongly paid in connection with the financing of policies by the Funds, and applied to that programming period. Those Regulations established reporting requirements in case of detected irregularities. Those requirements resulted in a disproportionate administrative burden on Member States and the Commission. = > sl JeuwE 371, 27.12.2006, p. 1. 120, 10.5.2007, p. 1. 355, 15.12.2006, p. 56. 368, 23.12.20006, p. 74. 161, 26.6.1999, p. 1. 130, 25.5.1994, p. 1. 178, 12.7.1994, p. 43. 191, 27.7.1994, p. 9. S ) = 00000000 PN/ RN/ AN BN B/ RN RN} |l ol ol ol el ol ol ol