Commission Implementing Decision 2014/458/EU on excluding from European Union financing certain expenditure incurred by the Member States under the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF), under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD).

The Annex to this Decision specifies the expenditure that has been incurred by the Member States' accredited paying agencies and declared under the European Agricultural Guarantee Fund (EAGGF) Guarantee Section, under the European Agricultural Guarantee Fund (EAGF) or under the European Agricultural Fund for Rural Development (EAFRD) and that shall be excluded from European Union financing because it does not comply with European Union rules.