Article 91

The authorising officer responsible may waive recovery of all or part of an established amount receivable only in the following cases: where the foreseeable cost of recovery would exceed the amount to be recovered and the waiver would not harm the image of the Union; where the amount receivable cannot be recovered in view of its age or the insolvency of the debtor; where recovery is inconsistent with the principle of proportionality. In the case referred to in point (c) of paragraph 1, the authorising officer responsible shall act in accordance with predetermined procedures established within each institution and shall apply the following criteria which are compulsory and applicable in all circumstances: the facts, having regard to the gravity of the irregularity giving rise to the establishment of the amount receivable (fraud, repeat offence, intent, diligence, good faith, manifest error); the impact that waiving recovery would have on the operation of the Union and its financial interests (amount involved, risk of setting a precedent, undermining of the authority of the law). Depending on the circumstances of the case, the authorising officer responsible may also have to take the following additional criteria into account: any distortion of competition that would be caused by the waiving of recovery; the economic and social damage that would be caused were the debt to be recovered in full. The waiver decision referred to in Article 80(2) of the Financial Regulation shall be substantiated and shall refer to the diligence exercised to secure recovery and the points of law and fact on which the waiver is based. The authorising officer responsible shall waive recovery in accordance with Article 84. The waiving of recovery of an established amount receivable may not be delegated by the institution in any of the following cases: where the amount to be waived is EUR 1000000 or more; where the amount to be waived is EUR 100000 or more, where this represents 25 % or more of the established amount receivable. Beneath the thresholds set out in the first subparagraph, each institution shall lay down in its internal rules the conditions and procedure for delegating the power to waive recovery of an established debt. Each institution shall send to the European Parliament and Council each year a report on the waivers referred to in paragraphs 1 to 4 of this Article involving EUR 100000 or more. In the case of the Commission, that report shall be annexed to the summary of the annual activity reports referred to in Article 66(9) of the Financial Regulation.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-04 · Text as adopted (Official Journal); later amendments are not incorporated in this text.