FantasticSearch

1. Without prejudice to sector-specific rules and voluntary application, and subject to paragraph 2 of this Article, the obligations set out in Articles 36(8), 130, 137(2), 138(2), and 144(5) concerning the application of the early detection and exclusion system to shared management and direct management in cases where the budget is implemented pursuant to Article 62(1), first subparagraph, point (a), with Member States, shall apply only to programmes adopted or financed as from 1 January 2028.

2. Without prejudice to sector-specific rules and voluntary application, the early detection and exclusion system shall not apply to Regulation (EU) 2021/241.

3. Legal commitments for grants implementing the budget under the Multiannual Financial Framework 2014-2020 may continue to take the form of grant decisions. The provisions of Title VIII applicable to grant agreements shall apply mutatis mutandis to grant decisions.

4. Regulations (EU, Euratom) No 966/2012, (EU, Euratom) 2018/1046 and Delegated Regulation (EU) No 1268/2012 shall continue to apply to legal commitments entered into before the entry into force of this Regulation. The existing pillar assessments, contribution agreement templates and financial framework partnership agreements may continue to apply and shall be reviewed as appropriate.

5. The obligation set out in Article 36(2), point (d), and (6) concerning the provision of access to data on the recipients of funds and their beneficial owners shall apply only to programmes adopted under and financed from post-2027 multiannual financial frameworks.

6. Article 38(4), third subparagraph, and (6) shall apply only to programmes adopted under and financed from post-2027 multiannual financial frameworks.

7. The deadlines set out in Article 252(1), (2) and (5) of this Regulation shall apply as from the accounts for the financial year 2026. The deadlines set out in Article 246 of Regulation (EU, Euratom) 2018/1046 shall continue to apply until then.

8. The derogations to the obligation to provide a declaration on honour in the case of applications for very low value grants, as set out in Article 139(1), sixth subparagraph, and in Article 199(1), point (b), second subparagraph, shall apply to grant award procedures financed under post-2027 multiannual financial frameworks.