Guidance for Member States on withdrawals and recoveries
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The purpose of this guidance note is to provide:
- guidance on how to submit the information to the Commission on withdrawals, recoveries, amounts to be recovered and irrecoverable amounts using the model tables of Appendices 2, 3, 4 and 5 of Annex VII CIR (hereafter the word "Appendix" refers always to the Appendices in the model accounts of Annex VII CIR) in the electronic exchange system SFC2014;
- clarifications on the distinction between withdrawal and recovery;
- guidance on the procedure through which a Member State can make a request to the Commission that an irrecoverable amount, previously included in certified accounts, should not be reimbursed to the Union budget when it considers it has exhausted all the recovery possibilities available through the national institutional and legal framework.
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