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Regulation (EU) 2021/2115 of the European Parliament and of the Council of 2 December 2021 establishing rules on support for strategic plans to be drawn up by Member States under the common agricultural policy (CAP Strategic Plans) and financed by the European Agricultural Guarantee Fund (EAGF) and by the European Agricultural Fund for Rural Development (EAFRD) and repealing Regulations (EU) No 1305/2013 and (EU) No 1307/2013 article 44 CELEX: 02021R2115-20240525 Forms of support
1. In the sectors referred to in Article 42, support may take any of the following forms: (a) reimbursement of eligible costs actually incurred by a beneficiary; (b) unit costs; (c) lump sums; (d) flat-rate financing. |
Regulation (EU) 2021/2115 of the European Parliament and of the Council of 2 December 2021 establishing rules on support for strategic plans to be drawn up by Member States under the common agricultural policy (CAP Strategic Plans) and financed by the European Agricultural Guarantee Fund (EAGF) and by the European Agricultural Fund for Rural Development (EAFRD) and repealing Regulations (EU) No 1305/2013 and (EU) No 1307/2013 article 44 CELEX: 02021R2115-20240525 2. The amounts for the forms of support referred to under paragraph 1, points (b), (c) and (d), shall be established in one of the following ways: (a) a fair, equitable and verifiable calculation method based on: (i) statistical data, other objective information or an expert judgement; (ii) verified historical data of beneficiaries; or (iii) the application of usual cost accounting practices of beneficiaries; (b) draft budgets established on a case-by-case basis and agreed ex ante by the body selecting the operation in the case of interventions in the wine and apiculture sectors or the body approving the operational programmes referred to in Article 50 in the case of interventions in the other eligible sectors; (c) in accordance with the rules for application of corresponding unit costs, lump sums and flat rates applicable in Union policies for a similar type of intervention; (d) in accordance with the rules for application of corresponding unit costs, lump sums and flat rates applied under support schemes funded entirely by the Member State for a similar type of intervention. |