Commission Implementing Regulation (EU) No. 809/2014 laying down rules for the application of Regulation (EU) No. 1306/2013 of the European Parliament and of the Council with regard to the integrated administration and control system, rural development measures and cross compliance.

This Regulation lays down rules for the application of Regulation (EU) No. 1306/2013, which governs the financing of expenditure under the Common Agricultural Policy (CAP), including expenditure on rural development. These provisions regard in particular: (a) notifications to be made by the Member States to the Commission in accordance with their obligations to protect the financial interests of the Union; (b) administrative and on-the-spot checks to be carried out by the Member States with regard to the respect of eligibility criteria, commitments and other obligations; (c) the authorities responsible for carrying out checks for compliance as well as to the content of such checks; (d) the application and calculation of the partial or total withdrawal of payments; (e) recovery of undue payments and penalties as well as of unduly allocated payment entitlements and the application of interest; (f) the application and calculation of the administrative penalties.