1.

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.

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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.