Article 48

For each year from 2016 until and including 2025, Member States shall submit to the Commission by the deadline set out in Article 59(5) of the Financial Regulation, the following documents referred to in that Article, namely: the accounts referred to in Article 49(1) of this Regulation, for the preceding accounting year; the management declaration and the annual summary referred to in point (e) of Article 32(4) of this Regulation, for the preceding accounting year; the audit opinion and the control report referred to in points (a) and (b) of Article 34(5) of this Regulation for the preceding accounting year.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-01 · Text as adopted (Official Journal); later amendments are not incorporated in this text.