5.

The Commission may, provided that the procedure laid down in Article 52(3) has been followed, adopt, implementing acts, excluding from Union financing sums charged to the Union's budget in the following cases: if the Member State has not respected the time limits referred to in paragraph 1; if it considers that the decision not to pursue recovery taken by a Member State pursuant to paragraph 3 is not justified; if it considers that an irregularity or lack of recovery is the outcome of irregularity or negligence attributable to the administrative authorities or another official body of the Member State. Those implementing acts shall be adopted in accordance with the advisory procedure referred to in Article 116(2).

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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.