5.
The Commission shall adopt implementing acts laying down detailed procedural and technical rules on: the application and calculation of the partial or total withdrawal referred to in paragraph 1; the recovery of undue payments and penalties as well as in respect of unduly allocated payment entitlements and the application of interest. 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.