Commission Delegated Regulation (EU) No. 640/2014 supplementing Regulation (EU) No. 1306/2013 of the European Parliament and of the Council with regard to the integrated administration and control system and conditions for refusal or withdrawal of payments and administrative penalties applicable to direct payments, rural development support and cross compliance.

This Regulation lays down provisions supplementing certain elements of Regulation (EU) No. 1306/2013 on the financing, management and monitoring of the common agricultural policy. These new provisions mainly concern: (a) conditions for the partial or total refusal or withdrawal of the aid or support; (b) identifying the administrative penalty and determining the specific rate to be imposed; (c) identifying the cases in which the administrative penalty is not applied; (d) specific definitions needed to ensure a harmonized implementation of the integrated system; (e) basic features and technical rules for the identification system for agricultural parcels and identification of beneficiaries; (f) basic features, technical rules and quality requirements of the system for the identification and registration of payment entitlements; (g) the basis for the calculation of aid, including rules on how to deal with certain cases in which eligible areas contain landscape features or trees; (h) the maintenance of permanent pasture in relation to cross-compliance.