At the time of acceptance of payment declarations, the products shall be placed under customs control in accordance with Article 4(13) and (14) of Regulation (EEC) No 2913/92 until they leave the customs territory of the Community or until they arrive at their destination.

Without prejudice to Articles 14 and 20, payment of the refund shall be conditional upon proof being furnished that the products covered by accepted export declarations have left the customs territory of the Community in their unaltered state within 60 days of such acceptance.

verification of the quantities marketed as declared in the payment applications, checking in particular the stock and accounting records, the invoices and, where necessary, their veracity and ensuring that the declarations tally with the accounting and/or tax data of the producer organisations concerned;

Where an export declaration is accepted in the Member State in which the victualling warehouse is located, the competent customs authorities shall, on the entry of the goods into the victualling warehouse, endorse the national document used to obtain advance payment of the refund with a statement to the effect that the products comply with Article 40.

2.By way of derogation from paragraph 1, Member States may establish the number of eligible hectares referred to in Article 59 (2) and (3) of Regulation (EC) No 1782/2003 including the grassland by using the number of hectares declared in the area aid declarations for 2004 or for the year preceding the first year of application of the single payment scheme.

As regards the Structural Funds, the provision for repayment of payments on account and making appropriations available again contained in the Commission declaration annexed to Council Regulation (EC) No 1260/1999 of 21 June 1999 laying down general provisions on the Structural Funds(6), as last amended by Regulation (EC) No 1447/2001(7), should be retained.

Once the budget has been declared finally adopted, each Member State shall, from 1 January of the following financial year or from the date of the declaration of final adoption of the budget if that is after 1 January, be bound to make over to the Community the payments due as specified in the Council Regulation implementing the Decision on the system of the Communities' own resources.

Where it is found that a purchaser has forwarded an incorrect statement or declaration, or has failed to comply with the undertaking referred to in paragraph 2(c) or has repeatedly failed to comply with any other obligation imposed under Regulation (EC) No 1788/2003, this Regulation or the relevant national rules, the Member State shall either withdraw approval or require payment of an amount in proportion to the volume of milk involved and the seriousness of the irregularity.

1.In the case where an application for aid for arable crops area payments in accordance with Chapter 10 of Title IV of Regulation (EC) No 1782/2003 contains a declaration of the cultivation of flax and hemp grown for fibre pursuant to Article 106 of that Regulation, the official labels used on the packaging of the seeds in accordance with Council Directive 2002/57/EC(16), and in particular Article 12 thereof, shall be submitted or, in the case of flax grown for fibre, any other documents recognised as equivalent by the Member State concerned, including the certification provided for in Article 19 of that Directive.

Day of acceptance of payment declaration (COM- 7)

Article 2(3) shall apply to products covered by a payment declaration accepted from 1 January 2004.

Article 1(2) shall apply to products covered by a payment declaration accepted from 1 October 2003.

"7. Products for which a payment declaration is accepted shall be subject to a physical check when the declaration is accepted, relating to a representative selection of at least 5 % of accepted payment declarations.

from the time of acceptance of the payment declaration, where the refund is granted for one or more basic products,

Article 1 and Article 2(4), (5) and (7)(b) shall apply to products covered by a payment declaration accepted from 1 October 2003.

The payment declaration as referred to in Article 25 of Regulation (EEC) No 3665/87 shall be submitted for each lot on the day of its entry in storage.

The payment declaration as referred to in Article 26 of Regulation (EC) No 800/1999 shall be submitted for each lot on the day of its entry in storage.

Where export does not take place under cover of an export licence, the time limit shall be two months from the date of acceptance of the payment declaration.";

Member States shall take the measures required to ensure that such information is notified by no later than the second month following that of acceptance of the payment declaration."

It shall apply to payment declarations accepted from 1 October 2003.

The competent authority in the Member State where the payment declaration referred to in Article 26(1) of Regulation (EC) No 800/1999 was accepted shall inform the authority that issued the licence or certificate of such cases.

In this event, when a contract for private storage is concluded for a quantity consisting of several lots which are placed in storage on different dates, each of the said lots may be the subject of a separate payment declaration.

In this case when a contract for private storage is concluded for a quantity which consists of several lots which are placed in storage on different dates, each of the said lots may be the subject of a separate payment declaration.

Where products are placed under one of the arrangements provided for in Articles 4 and 5 of Regulation (EEC) No 565/80, the primary requirement shall be deemed to be fulfilled by the production of proof that the payment declaration required for so placing the products has been accepted;

"However where the difference between the sum due and the sum paid in advance is due to a difference between the rate of yield declared in the payment declaration and the rate of yield obtained after processing, the increase of 15 % referred to in the second subparagraph shall not apply if the difference between the rates of yield is lower than 2 %.

The Annexes to this Agreement, concerning the joint declaration of intent and the means of payment, shall form an integral part thereof.

In order to achieve uniform application of the rules in this area, a minimum compulsory rate of physical checks on products placed under the prefinancing arrangements should be introduced, to be carried out when the payment declaration is accepted; it should be specified also that these checks must be carried out in accordance with the system laid down in Council Regulation (EEC) No 386/90(5), as amended by Regulation (EC) No 163/94(6), and Commission Regulation (EC) No 2090/2002(7).

`Taxes and subsidies on products are the amounts due for payment only when evidenced by tax assessments, declarations, etc. or the amounts actually paid (see point 4.27).`

Taxes and subsidies on products are the amounts due for payment only when evidenced by tax assessments, declarations, etc, or the amounts actually paid (see paragraph 4. 27).

Member States may, in duly justified circumstances, authorise the farmer to modify his declaration on condition that he respects the number of hectares corresponding to his payment entitlements and the conditions for granting the single payment for the area concerned.

application for the payment of aids under aid schemes as referred to in Article 1(1)(a) and (b)(iii) of Regulation (EEC) No 3508/92 and including the declaration of any other uses of area, in particular the declaration of forage area for the purposes of livestock aid applications;

14 On 9 December 1999, he made a declaration to the institution responsible for payment of his unemployment allowances in which he described himself as `living alone` and actually living in Belgium.

Commission decisions, commitments, declarations of expenditure in support of payment applications and payments shall be expressed in euro in accordance with Commission Regulation (EC) No 643/2000 fn.

an export licence with advance fixing of the refund for the product concerned, valid on the day the of acceptance of the declaration, is in the possession of the authority responsible for payment of the refund;

For each area payment application in a given region of production, there must be a corresponding set-aside declaration in respect of at least the corresponding number of hectares in the same region of production.

In accordance with the procedure referred to in Article 144(2), the granting of payments shall be made subject to the use of certified seeds of certain varieties and to a declaration of areas on hemp grown for fibre.

The competent authority may consider the specific application to be the export declaration within the meaning of Article 5(1) of Regulation (EC) No 800/1999. In this case, the date of receipt of the specific application by the body responsible for payment referred to in paragraph 3 shall be the date on which that body received the export declaration.

Where the undue payment has been made because of a false declaration, false documents or serious negligence on the part of the beneficiary, a penalty shall be imposed equal to the amount unduly paid, with interest calculated in accordance with paragraph 3.

For this reason, the amounts to be recorded in the system are determined by the amounts due for payment only when evidenced by tax assessments, declarations or other instruments which create liabilities in the form of clear obligations to pay on the part of taxpayers.

This declaration shall summarise the conclusions of the checks carried out during previous years and shall assess the validity of the application for payment of the final balance and the legality and regularity of the transactions covered by the final certificate of expenditure.

legal proceedings have been instituted against them involving an order suspending payments and which may result, in accordance with their national laws, in a declaration of bankruptcy or in any other situation entailing the total or partial loss of the right to administer and dispose of their property;

Payment of the advance shall be suspended until 1 April following the end of the marketing year concerned in the cases referred to in point a, or until a decision is taken on the proposals as referred to in point b. However, Member States may decide not to suspend payment of the advance or to reduce the period of suspension in cases where an additional analysis provides objective proof of the yield given in the declarations of the party concerned.

(b) verification of the quantities marketed as declared in the payment applications, checking in particular the stock and accounting records, the invoices and, where necessary, their veracity and ensuring that the declarations tally with the accounting and/or tax data of the producer organisations concerned;

Each Member State may allow the guarantor to furnish by declaration a single guarantee for a flat-rate amount of ECU 7 000, guaranteeing payment of duties and other charges which may become chargeable in the course of a Community transit operation carried out under his responsibility, whoever the principal may be.

Member States shall take the measures necessary to ensure that those persons who, in accordance with Article 21(1) and (2), are considered to be liable to pay the tax instead of a taxable person not established within the territory of the country comply with the obligations relating to declaration and payment set out in this Article;