6.

If there is justification for doing so, Member States may decide not to pursue recovery. A decision to this effect may be taken only in the following cases: if the costs already and likely to be incurred total more than the amount to be recovered, or if recovery proves impossible owing to the insolvency, recorded and recognised under national law, of the debtor or the persons legally responsible for the irregularity. The Member State shall show separately in the summary report referred to in the first subparagraph of paragraph 3 the amounts for which it has been decided not to pursue recovery and the grounds for its decision.

← art_32__para_5__text_1 · All articles · art_32__para_6__text_1 →

Source: EUR-Lex (Cellar) · retrieved 2026-11-09 · Text as adopted (Official Journal); later amendments are not incorporated in this text.