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Regulation (EU) 2021/1060 of the European Parliament and of the Council of 24 June 2021 laying down common provisions on the European Regional Development Fund, the European Social Fund Plus, the Cohesion Fund, the Just Transition Fund and the European Maritime, Fisheries and Aquaculture Fund and financial rules for those and for the Asylum, Migration and Integration Fund, the Internal Security Fund and the Instrument for Financial Support for Border Management and Visa Policy

article  106

CELEX:  02021R1060-20240630

Exceptions to the decommitment rules
1. The amount concerned by decommitment shall be reduced by the amounts equivalent to that part of the budget commitment for which:
(a) the operations are suspended by a legal proceeding or by an administrative appeal having suspensory effect; or (b) it has not been possible to make a payment application for reasons of force majeure seriously affecting implementation of all or part of the programme. The national authorities claiming force majeure shall demonstrate the direct consequences of the force majeure on the implementation of all or part of the programme.
2. By 31 January, the Member State shall send to the Commission information on the exceptions referred to in points (a) and (b) of the first subparagraph of paragraph 1 for the amount to be declared by 31 December of the preceding year.