2.

The Commission may adopt implementing acts laying down rules on: the procedures relating to the specific obligations which the Member States have to comply with in relation to the checks provided for in this Chapter; the procedures relating to the cooperation obligations to be complied with by the Member States for the implementation of Articles 47 and 48; the procedures and other practical arrangements relating to the reporting obligation referred to in Article 48(3); the conditions under which the supporting documents referred to in Article 49 are to be kept, including their form and the time period of their storage. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 116(3).

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Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.