art_98__para_6

Regulation (EU) 2021/1060 of the European Parliament and of the Council of 24 June 2021 laying down common provisions on the European Regional Development Fund, the European Social Fund Plus, the Cohesion Fund, the Just Transition Fund and the European Maritime, Fisheries and Aquaculture Fund and financial rules for those and for the Asylum, Migration and Integration Fund, the Internal Security Fund and the Instrument for Financial Support for Border Management and Visa Policy · European Union

6. Member States shall in particular deduct from the accounts: the irregular expenditure which has been subject to financial corrections in accordance with Article 103; the expenditure which is subject to an ongoing assessment of its legality and regularity; other amounts as necessary to reduce the residual error rate of the expenditure declared in the accounts to 2 % or below. The Member State may include expenditure under point (b) of the first subparagraph in a payment application in subsequent accounting years once its legality and regularity is confirmed.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-28 · Text as adopted (Official Journal); later amendments are not incorporated in this text.