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EJN Secretariat
EUROJUST
P.O. Box: 16183
NL-2500 BD The Hague
THE NETHERLANDS
ANNEX I – General Conditions for EJN Plenary Meetings
(Version 1/2022)
PART A — LEGAL AND ADMINISTRATIVE PROVISIONS
ARTICLE II.1 - DEFINITIONS
The following definitions apply for the purpose of the Agreement:
‘Action’: the set of activities for which the grant is awarded, to be implemented by the beneficiary
as described in Annex I;
‘Breach of obligations’: failure by the beneficiary to fulfil one or more of its contractual
obligations;
‘Confidential information or document’: any information or document (in any format) received
by either party from the other or accessed by either party in the context of the implementation of
the Agreement that any of the parties has identified in writing as confidential. It does not include
information that is publicly available;
‘Conflict of interests’: a situation where the impartial and objective implementation of the
Agreement by the beneficiary is compromised for reasons involving family, emotional life,
political or national affinity, economic interest, any other direct or indirect personal interest or any
other shared interest with Eurojustor any third party related to the subject matter of the Agreement;
‘Direct costs’: those specific costs which are directly linked to the implementation of the action
and can therefore be attributed directly to it. They may not include any indirect costs;
‘Force majeure’: any unforeseeable, exceptional situation or event beyond the control of the
parties that prevents either of them from fulfilling any of their obligations under the Agreement,
which is not attributable to error or negligence on their part or on the part of the subcontractors
affiliated entities or third parties in receipt of financial support and which proves to be inevitable
despite their exercising due diligence. The following cannot be invoked as force majeure: labour
disputes, strikes, financial difficulties or any default of a service, defect in equipment or materials
or delays in making them available, unless they stem directly from a relevant case of force majeure;
‘Notification’: form of communication between the parties made by e-mail which provides the
sender with compelling evidence that the message was delivered to the specified recipient;
‘Fraud’: any act or omission relating to the use or presentation of false, incorrect or incomplete
statements or documents, which has as its effect the misappropriation or wrongful retention of
funds or assets from the Union budget, the non-disclosure of information in violation of a specific
obligation, with the same effect or the misapplication of such funds or assets for purposes other
than those for which they were originally granted;
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'Grave professional misconduct': a violation of applicable laws or regulations or ethical
standards of the profession to which a person or entity belongs, or any wrongful conduct of a
person or entity which has an impact on its professional credibility where such conduct denotes
wrongful intent or gross negligence;
‘Implementation period’: the period of implementation of the activities forming part of the
action, as specified in Article I.2.2;
‘Indirect costs’: those costs which are not specific costs directly linked to the implementation of
the action and which therefore cannot be attributed directly to it. They may not include any costs
identifiable or declared as eligible direct costs;
‘Irregularity’: any infringement of a provision of Union law resulting from an act or omission by
the beneficiary, which has or would have the effect of prejudicing the Union’s budget;
‘Maximum amount of the grant’: the maximum EU contribution to the action, as defined in
Article I.3.1;
‘Related person’: any natural or legal person who is a member of the administrative, management
or supervisory body of the beneficiary or who has the powers of representation, decision or control
with regard to the beneficiary;
‘Starting date’: the date on which the implementation of the action starts as provided for in Article
I.2.2;
ARTICLE II.2 – GENERAL OBLIGATIONS OF THE BENEFICIARY
The beneficiary:
(a) is liable for carrying out the action in accordance with the Agreement;
(b) must comply with any legal obligations it is bound by under applicable EU, international
and national law;
(c) must inform EJN/Eurojust immediately of any events or circumstances of which the
beneficiary is aware, that are likely to affect or delay the implementation of the action;
(d) must inform EJN/Eurojust immediately:
(i) of any change in its legal, financial, technical, organisational or ownership situation
and of any change in its name, address or legal representative;
(ii) of any change regarding the exclusion situations listed in Article 136 of Regulation
(EU) 2018/1046
ARTICLE II.3 – COMMUNICATION BETWEEN PARTIES
II.3.1 Form and means of communication
Any communication relating to the Agreement or to its implementation must:
(a) be made in writing (in paper or electronic form) in the language of the Agreement;
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(b) bear the number of the Agreement; and
(c) be made using the communication details identified in Article I.7.
If a party requests written confirmation of an electronic communication within a reasonable time,
the sender must provide an original signed paper version of the communication as soon as possible.
II.3.2 Date of communications
Any communication is considered to have been made when the receiving party receives it, unless
the Agreement states that communication is considered to have been made on the date when the
communication was sent.
Email is considered to have been received by the receiving party on the day of dispatch of that
email, provided that it is sent to the email address indicated in Article I.7. The sending party must
be able to prove the date of dispatch. If the sending party receives a non-delivery report, it must
make every effort to ensure that the other party actually receives the communication by email or
mail. In such a case, the sending party is not held in breach of its obligation to send such
communication within a specified deadline.
Mail sent to EJN Secretariat/Eurojust using the postal or courier services is considered to have
been received by EJN Secretariat/Eurojust on the date on which it is registered by Eurojust.
Notifications are considered to have been received by the receiving party on the date of receipt
indicated in the proof received by the sending party that the message was delivered to the specified
recipient.
ARTICLE II.4 – LIABILITY FOR DAMAGES
II.4.1 Eurojust may not be held liable for any damage caused or sustained by the beneficiary,
including any damage caused to third parties as a consequence of or during the
implementation of the action.
II.4.2 Except in cases of force majeure, the beneficiary must compensate Eurojust for any damage
it sustains as a result of the implementation of the action or because the action was not
implemented in full compliance with the Agreement.
ARTICLE II.5 – CONFLICT OF INTEREST
II.5.1 The beneficiary must take all necessary measures to prevent any situation of conflict of
interests.
II.5.2 The beneficiary must inform Eurojust without delay of any situation constituting or likely
to lead to a conflict of interests. It must take immediately all the necessary steps to rectify
this situation.
Eurojust may verify that the measures taken are appropriate and may require additional
measures to be taken by a specified deadline.
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ARTICLE II.6 – PROCESSING OF PERSONAL DATA
II.6.1 Processing of personal data by Eurojust
Any personal data included in the Agreement must be processed by Eurojust in accordance with
Regulation (EU) No 2018/1725.1
Such data must be processed by the data controller identified in Article I.7.1 solely for
implementing, managing and monitoring the Agreement or to protect the financial interests of the
EU, including checks, audits and investigations in accordance with Article II.20.
The beneficiary has the right to request access, rectification or erasure of its own personal data and
the right to restrict or, where applicable, the right to data portability or the right to object to data
processing in accordance with Regulation (EU) No 2018/1725. For this purpose, it must send any
queries about the processing of its personal data to the data controller identified in Article I.7.1.
The beneficiary may have recourse at any time to the European Data Protection Supervisor.
II.6.2 Processing of personal data by the beneficiary
The beneficiary must process personal data under the Agreement in compliance with applicable
EU and national law on data protection (including authorisations or notification requirements).
The beneficiary may grant its personnel access only to data that is strictly necessary for
implementing, managing and monitoring the Agreement. The beneficiary must ensure that the
personnel authorised to process personal data has committed itself to confidentiality or is under
appropriate statutory obligation of confidentiality.
The beneficiary must adopt appropriate technical and organisational security measures having
regard to the risks inherent in the processing and to the nature, scope, context and purposes of
processing of the personal data concerned. This is in order to ensure, as appropriate:
(a) the pseudonymisation and encryption of personal data;
(b) the ability to ensure the ongoing confidentiality, integrity, availability and resilience of
processing systems and services;
(c) the ability to restore the availability and access to personal data in a timely manner in the
event of a physical or technical incident;
(d) a process for regularly testing, assessing and evaluating the effectiveness of technical and
organisational measures for ensuring the security of the processing;
1 Regulation (EU) 2018/1725 of the European Parliament and of the Council of 23 October 2018 on the protection
of natural persons with regard to the processing of personal data by the Union institutions, bodies, offices and
agencies and on the free movement of such data, and repealing Regulation (EC) No 45/2001 and Decision No
1247/2002/EC
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(e) measures to protect personal data from accidental or unlawful destruction, loss, alteration,
unauthorised disclosure of or access to personal data transmitted, stored or otherwise
processed.
ARTICLE II.7 – VISIBILITY OF UNION FUNDING
II.7.1 Information on Union funding and use of the European Union emblem
Unless requested or agreed otherwise, any communication or publication made by the beneficiary
that relates to the action, including at conferences, seminars or in any information or promotional
materials (such as brochures, leaflets, posters, presentations, in electronic form, etc.), must:
(a) indicate that the action has received funding from the Union; and
(b) display the European Union emblem.
When displayed in association with another logo, the European Union emblem must have
appropriate prominence.
The obligation to display the European Union emblem does not confer on the beneficiary a right
of exclusive use. The beneficiary may not appropriate the European Union emblem or any similar
trademark or logo, either by registration or by any other means.
For the purposes of the first, second and third subparagraphs and under the conditions specified
therein, the beneficiary may use the European Union emblem without first obtaining permission.
ARTICLE II.8 – AWARD OF CONTRACTS NECESSARY FOR THE IMPLENTATION OF THE
ACTION
II.8.1 If the implementation of the action requires the beneficiary to procure goods, works or
services, it may award the contract in accordance with their usual purchasing practices
provided that the contract is awarded to the tender offering best value for money or, as
appropriate, to the tender offering the lowest price. In doing so, it must avoid any conflict
of interests.
The beneficiary must ensure that Eurojust, the European Court of Auditors and the
European Anti-Fraud Office (OLAF) can exercise their rights under Article II.20 also
towards the beneficiary' contractors.
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II.8.2 The beneficiary that is a ‘contracting authority’ within the meaning of Directive
2014/24/EU2 or ‘contracting entity’ within the meaning of Directive 2014/25/EU3 must
comply with the applicable national public procurement rules.
The beneficiary must ensure that the conditions applicable to it under Articles II.4, II.5, are
also applicable to the contractors.
II.8.3 The beneficiary remains solely responsible for carrying out the action and for compliance
with the Agreement.
II.8.4. If the beneficiary breaches its obligations under Article II.8.1 the costs related to the
contract concerned are considered ineligible.
If the beneficiary breaches its obligations under Article II.8.2 the grant may be reduced in
accordance with Article II.18.3.
ARTICLE II.9 – AMENDMENTS TO THE AGREEMENT
II.9.1 Any amendment to the Agreement must be made in writing.
II.9.2 An amendment may not have the purpose or the effect of making changes to the
Agreement which would call into question the decision awarding the grant or be contrary
to the equal treatment of beneficiaries.
II.9.3 Any request for amendment must:
(a) be duly justified;
(b) be accompanied by appropriate supporting documents; and
(c) be sent to the other party in due time before it is due to take effect, and in any case
one month before the end of the implementation period.
Point (c) does not apply in cases duly substantiated by the party requesting the amendment
if the other party agrees.
II.9.4 Amendments enter into force on the date on which the last party signs.
ARTICLE II.10 – FORCE MAJEURE
II.10.1 A party faced with force majeure must send a notification to the other party without delay,
stating the nature of the situation or of the event, its likely duration and foreseeable
effects.
2 Directive 2014/24/EU of the European Parliament and of the Council of 26 February 2014 on public procurement
and repealing Directive 2004/18/EC
3 Directive 2014/25/EU of the European Parliament and of the Council of 26 February 2014 on procurement by
entities operating in the water, energy, transport and postal services sectors and repealing Directive 2004/17/EC
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II.10.2 The parties must take the necessary measures to limit any damage due to force majeure.
They must do their best to resume the implementation of the action as soon as possible.
II.10.3 The party faced with force majeure may not be considered in breach of its obligations
under the Agreement if it has been prevented from fulfilling them by force majeure.
ARTICLE II.11 – SUSPENSION OF THE IMPLEMENTATION OF THE ACTION
II.11.1 Suspension of implementation by the beneficiary
The beneficiary may suspend the implementation of the action or any part of it, if exceptional
circumstances make such implementation impossible or excessively difficult, in particular in the
event of force majeure.
The beneficiary must immediately inform Eurojust, stating:
(a) the reasons for suspension, including details about the date or period when the exceptional
circumstances occurred; and
(b) the expected date of resumption.
Once the circumstances allow the beneficiary to resume implementing the action, the beneficiary
must inform Eurojust immediately and present a request for amendment of the Agreement as
provided for in Article II.11.3. This obligation does not apply if the Agreement is terminated in
accordance with Articles II.12.1 or points (b) or (c) of Article II.12.2.1.
II.11.2 Suspension of implementation by Eurojust
II.11.2.1 Grounds for suspension
Eurojust may suspend the implementation of the action or any part thereof:
(a) if Eurojust has evidence that the beneficiary has committed irregularities, fraud or breach
of obligations in the award procedure or while implementing the Agreement;
(b) if Eurojust has evidence that the beneficiary has committed systemic or recurrent
irregularities, fraud or serious breach of obligations in other grants funded by the Union
or the European Atomic Energy Community (‘Euratom’) awarded to the beneficiary
under similar conditions and the irregularities, fraud or breach of obligations have a
material impact on this grant; or
(c) if Eurojust suspects irregularities, fraud or breach of obligations committed by the
beneficiary in the award procedure or while implementing the Agreement and needs to
verify whether they have actually occurred.
II.11.3 Effects of the suspension
If the implementation of the action can be resumed and the Agreement has not been terminated,
an amendment to the Agreement must be made in accordance with Article II.9 in order to:
(a) set the date on which the action is to be resumed;
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(b) extend the duration of the action; and
(c) make other changes necessary to adapt the action to the new situation.
The suspension is lifted with effect from the resumption date set out in the amendment. This date
may be before the date on which the amendment enters into force.
Costs incurred during the period of suspension that relate to the implementation of the suspended
action or the suspended part of it may not be reimbursed or covered by the grant.
Suspending implementation of the action does not affect Eurojust’s right to terminate the
Agreement in accordance with Article II.12.2, reduce the grant or recover amounts unduly paid.
Neither party may claim damages due to suspension by the other party.
ARTICLE II.12 – TERMINATION OF THE AGREEMENT
II.12.1 Termination of the Agreement by the beneficiary
The beneficiary may terminate the Agreement.
The beneficiary must send a notification of termination to Eurojust, stating:
(a) the reasons for termination; and
(b) the date on which the termination takes effect. This date must be set after the notification.
If the beneficiary does not state the reasons for the termination or if Eurojust considers that the
reasons do not justify termination, the Agreement is considered to have been terminated
improperly.
The termination takes effect on the day specified in the notification.
II.12.2 Termination of the Agreement by Eurojust
II.12.2.1 Grounds for termination
Eurojust may terminate the Agreement, if:
(a) a change to the beneficiary’s legal, financial, technical, organisational or ownership
situation is likely to affect the implementation of the Agreement substantially or calls into
question the decision to award the grant, or a change regarding the exclusion situations
listed in Article 136 of Regulation (EU) 2018/1046, that calls into question the decision
to award the grant;
(b) the beneficiary, any related person or any natural person who is essential for the award
or for the implementation of the Agreement have committed serious breach of
obligations, including improper implementation of the action as described in Annex I;
(c) the implementation of the action is prevented or suspended due to force majeure or
exceptional circumstances and either:
(i) resumption is impossible; or
(ii) the necessary changes to the Agreement would call into question the decision
awarding the grant or be contrary to the equal treatment of applicants;
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(d) the beneficiary or a natural or legal person that assumes unlimited liability for the debts
of the beneficiary:
(i) is declared bankrupt, is subject to insolvency or winding up procedures, its assets
are being administered by a liquidator or by a Court, has entered into an agreement
with creditors, has suspended business activities or is in any analogous situation
arising from a similar procedure provided for under the Union or national law;
(ii) is in breach of its obligations relating to the payment of taxes or social security
contributions in accordance with the applicable law;
(e) the beneficiary or any related person or any natural person who is essential for the award
or for the implementation of the Agreement has committed:
(i) grave professional misconduct proven by any means;
(ii) fraud;
(iii) corruption;
(iv) conduct related to criminal organisations;
(v) money laundering;
(vi) terrorism-related crimes (including terrorism financing);
(vii) child labour or other offences concerning trafficking of human beings;
(f) Eurojust has evidence that the beneficiary or any related person or any natural person
who is essential for the award or for the implementation of the Agreement has committed
irregularities, fraud or breach of obligations in the award procedure or while
implementing the Agreement, including if the beneficiary or related person or natural
person has submitted false information or failed to provide required information;
(g) Eurojust has evidence that the beneficiary has committed systemic or recurrent
irregularities, fraud or serious breach of obligations in other Union or Euratom grants
awarded to it under similar conditions and such irregularities, fraud or breach of
obligations have a material impact on this grant;
(h) a beneficiary or any related person or any natural person who is essential for the award
or for the implementation of the Agreement has created an entity under a different
jurisdiction with the intend to circumvent fiscal, social or any other legal obligations in
the jurisdiction of its registered office, central administration or principal place of
business;
(i) a beneficiary or any related person has been created with the intend referred to in point
(h)
II.12.3 Effects of termination
Within 30 calendar days from the day on which the termination takes effect, the beneficiary must
submit a request for payment of the balance as provided for in Article I.4.1.
If the Eurojust does not receive the request for payment of the balance by the above deadline, only
costs or contributions which are included in an approved report and, where relevant, in an approved
financial statement, are reimbursed or covered by the grant.
If the Agreement is terminated by Eurojust because the beneficiary has breached its obligation to
submit the request for payment, the beneficiary may not submit any request for payment after
termination. In that case the second subparagraph applies.
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Eurojust calculates the final grant amount as referred to in Article II.18 on the basis of the reports
submitted. Only activities undertaken before the date when the termination takes effect or the end
date of the implementation period as specified in Article I.2.2, whichever is the earliest, must be
taken into account. Where the grant takes the form of reimbursement of costs actually incurred as
provided for in Article I.3.2, only costs incurred before termination takes effect are reimbursed or
covered by the grant. Costs relating to contracts due for execution only after termination are not
taken into account and are not reimbursed or covered by the grant.
ARTICLE II.13 – APPLICABLE LAW, SETTLEMENT OF DISPUTES AND ENFORCEABLE
DECISIONS
II.13.1 The Agreement is governed by the applicable Union law, complemented, where
necessary, by the law of the Kingdom of the Netherlands.
II.13.2 In accordance with Article 272 TFEU, the General Court or, on appeal, the Court of
Justice of the European Union, has sole jurisdiction to hear any dispute between the Union
and any beneficiary concerning the interpretation, application or validity of the
Agreement, if such dispute cannot be settled amicably.
II.13.3 In accordance with Article 299 TFEU, for the purposes of recovery within the meaning
of Article II.26, Eurojust may adopt an enforceable decision to impose pecuniary
obligations on persons other than States.
An action may be brought against such decision before the General Court of the European
Union in accordance with Article 263 TFEU.
PART B — FINANCIAL PROVISIONS
ARTICLE II.14 – ELIGIBLE COSTS
II.14.1 Conditions for the eligibility of costs
Eligible costs of the action are costs actually incurred by the beneficiary and which meet the
following criteria:
(a) they are incurred within the implementation period, with the exception of costs relating
to the request for payment of the balance and the corresponding supporting documents
referred to in Article I.4.1.2 request for;
(b) they are indicated in the estimated budget. The estimated budget is set out in Annex III;
(c) they are incurred in connection with the action as described in Annex II and are necessary
for its implementation;
(d) they are identifiable and verifiable, in particular they are recorded in the beneficiary’s
accounting records and determined according to the applicable accounting standards of
the country where the beneficiary is established and according to the beneficiary’s usual
cost accounting practices;
(e) they comply with the requirements of applicable tax and social legislation; and
(f) they are reasonable, justified and comply with the principle of sound financial
management, in particular regarding economy and efficiency.
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II.14.2 Eligible direct costs
To be eligible, the direct costs of the action must comply with the eligibility conditions set out in
Article II.14.1.
In particular, the following categories of costs are eligible direct costs,
i) the cost of accommodation for EJN CPs, for speakers (that are not EJN CP) and
for persons that are directly contributing to the action (s) to the extent that they do
not exceed the ceilings approved by Eurojust
ii) travel costs for speakers (that are not EJN CP) may be reimbursed;
iii) bus transfers for participants during the meeting days, including
airport transfer;
iv) the hire/lease cost of equipment (new or second-hand)
corresponding to the duration of the action and the rate of actual use;
v) costs of consumables and stationary, provided that they are
identifiable and assigned to the action;
vi) costs entailed by other contracts awarded by the beneficiary for the
purposes of carrying out the action, provided that the conditions laid
down in Article II.8 are met;
vii) costs on interpretation and translations;
viii) costs arising directly from requirements imposed by the agreement
(dissemination of information, reproduction, etc.);
ix) costs for meals and collations to the extent that they do not exceed
the rates approved by Eurojust.
II.14.3 Ineligible costs
In addition to any other costs which do not fulfil the conditions set out in Article II.14.1, the
following costs may not be considered eligible:
(a) interest owed;
(b) doubtful debts;
(c) currency exchange losses;
(d) costs of transfers from Eurojust charged by the bank of the beneficiary;
(e) costs declared by the beneficiary under another action receiving a grant financed from
the Union budget. Such grants include grants awarded by a Member State and financed
from the Union budget and grants awarded by bodies other than Eurojust for the purpose
of implementing the Union budget.
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(f) contributions in kind from third parties;
(g) excessive or reckless expenditure;
(h) deductible VAT.
ARTICLE II.15 – IDENTIFIABILITY AND VERIFIABILITY OF THE AMOUNTS DECLARED
II.15.1 Declaring costs
The beneficiary must declare as eligible costs, the costs actually incurred for the action (i.e. actual
costs) by submitting the final financial statement and report, following the template in Annex IV
in addition to the documents indicated in article II.15.2
II.15.2 Records and other documentation to support the costs
The beneficiary must provide the following if requested to do so in the context of the checks or
audits described in Article II.20: adequate supporting documents to prove the actual costs declared,
such as contracts, invoices and accounting records. The supporting documents should be clear
enough to allow the financial verification process.
In addition, the beneficiary’s usual accounting and internal control procedures must permit direct
reconciliation of the amounts declared with the amounts recorded in its accounting statements and
with the amounts indicated in the supporting documents.
ARTICLE II.16 – BUDGET TRANSFERS
The beneficiary is allowed to adjust the estimated budget set out in Annex III by transfers between
the different budget categories, if the action is implemented as described in Annex II. This
adjustment does not require an amendment of the Agreement as provided for in Article II.9.
ARTICLE II.17 – SUSPENSION OF PAYMENTS AND TIME LINE FOR PAYMENT
II.17.1 Suspension of payments
II.17.1.1 Grounds for suspension
Eurojust may, at any time during the implementation of the Agreement, suspend the pre-financing
payment, or payment of the balance:
(a) if Eurojust has evidence that the beneficiary has committed irregularities, fraud or breach
of obligations in the award procedure or while implementing the Agreement;
(b) if Eurojust has evidence that the beneficiary has committed systemic or recurrent
irregularities, fraud or serious breach of obligations in other grants funded by the Union
or the European Atomic Energy Community (‘Euratom’) awarded to the beneficiary
under similar conditions and such irregularities, fraud or breach of obligations have a
material impact on this grant; or
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(c) if Eurojust suspects substantial irregularities, fraud or breach of obligations committed
by the beneficiary in the award procedure or while implementing the Agreement and
needs to verify whether they have actually occurred.
II.17.1.2 Effects of suspension
During the period of suspension of payments the beneficiary is not entitled to submit any requests
for payments and supporting documents referred to in Article I.4.
The corresponding requests for payments and supporting documents may be submitted as soon as
possible after resumption of payments.
The suspension of payments does not affect the right of the beneficiary to suspend the
implementation of the action as provided for in Article II.11.1 or to terminate the Agreement as
provided for in Article II.12.1.
II.17.2 Suspension of the time limit for payments
II.17.2.1 Eurojust may at any moment suspend the time limit for payment specified in Article I.5.2
and I.5.3 if a request for payment cannot be approved because:
(a) it does not comply with the Agreement;
(b) the appropriate supporting documents have not been produced; or
(c) there is a doubt about the eligibility of the costs declared in the financial
statements and additional checks, reviews, audits or investigations are necessary.
II.17.2.2 Eurojust must send a notification via e-mail to the beneficiary informing it of:
(a) the suspension; and
(b) the reasons for the suspension.
The suspension takes effect on the day Eurojust sends the notification.
II.17.2.3 If the conditions for suspending the payment deadline are no longer met, the suspension
will be lifted and the remaining period will resume.
If the payment deadline has been suspended because the report or financial statement
do not comply with the Agreement and the revised report or statement is not submitted
or was submitted but is also rejected, Eurojust may terminate the Agreement as provided
for in Article II.12.2.1(b) and reduce the grant as provided for in Article II.18.3.
ARTICLE II.18 – CALCULATION OF THE FINAL AMOUNT OF THE GRANT
The final amount of the grant depends on the extent to which the action has been implemented in
accordance with the terms of the Agreement.
The final amount of the grant is calculated by Eurojust at the time of the payment of the balance.
The calculation involves the following steps:
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Step 1 — Application of the reimbursement rate to the eligible costs
Step 2 — Limit to the maximum amount of the grant
Step 3 — Reduction due to improper implementation, irregularities, fraud or breach of
obligations.
ARTICLE II.19 – RECOVERY
II.19.1 Recovery
Where an amount is to be recovered under the terms of the Agreement, the beneficiary must
repay Eurojust the amount in question.
For plenary meetings: where the amount of the prefinancing exceeds the total amount of the
action.
II.19.2 Recovery procedure
Before recovery, Eurojust must send a notification to the beneficiary:
(a) informing it of its intention to recover the amount unduly paid;
(b) specifying the amount due and the reasons for recovery; and
(c) inviting the beneficiary to make any observations within a specified period.
If no observations have been submitted or if, despite the observations submitted by the beneficiary,
Eurojust decides to pursue the recovery procedure, Eurojust may confirm recovery by sending a
notification to the beneficiary consisting of a debit note, specifying the terms and the date for
payment.
If payment has not been made by the date specified in the debit note, Eurojust will recover the
amount due:
(a) by offsetting it, without the beneficiary’s prior consent, against any amounts owed to the
beneficiary by Eurojust;
In exceptional circumstances, to safeguard the financial interests of the Union, Eurojust
may offset before the due date.
An action may be brought against such offsetting before the General Court of the
European Union in accordance with Article 263 TFEU;
(b) by taking legal action as provided for in Article II.13.2 or in the Special Conditions or by
adopting an enforceable decision as provided for in Article II.13.3.
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ARTICLE II.20 – CHECKS, AUDITS AND EVALUATIONS
II.20.1 Technical and financial checks, audits, interim and final evaluations
Eurojust may, during the implementation of the action or afterwards, carry out technical and
financial checks and audits to determine that the beneficiary is implementing the action properly
and is complying with the obligations under the Agreement.
Information and documents provided as part of checks or audits must be treated on a confidential
basis.
In addition, Eurojust may carry out an interim or final evaluation of the impact of the action,
measured against the objective of the Union programme concerned.
Eurojust checks, audits or evaluations may be carried out either directly by Eurojust’s own staff
or by any other outside body authorised to do so on its behalf.
Eurojust may initiate such checks, audits or evaluations during the implementation of the
Agreement and during a period of 3 years starting from the date of payment of the balance.
The check, audit or evaluation procedures are considered to be initiated on the date of receipt of
the letter of Eurojust announcing it.
II.20.2 Duty to keep documents
The beneficiary must keep all original documents, especially accounting and tax records, stored
on any appropriate medium, including digitalised originals when they are authorised by their
respective national law and under the conditions laid down therein, during a period of 3 years
starting from the date of payment of the balance.
The periods set out in the first and second subparagraphs are longer if there are ongoing audits,
appeals, litigation or pursuit of claims concerning the grant, including in the cases referred to in
Article II.20.7. In such cases, the beneficiary must keep the documents until such audits, appeals,
litigation or pursuit of claims have been closed.
II.20.3 Obligation to provide information
The beneficiary must provide any information, including information in electronic format,
requested by Eurojust or by any other outside body authorised by Eurojust.
If the beneficiary does not comply with the obligation set out in the first subparagraph, Eurojust
may consider any cost insufficiently substantiated by information provided by the beneficiary as
ineligible.
II.20.4 On-the-spot visits
During an on-the-spot visit, the beneficiary must allow Eurojust staff and outside personnel
authorised by Eurojust to have access to the sites and premises where the action is or was carried
out, and to all the necessary information, including information in electronic format.
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The beneficiary must ensure that the information is readily available at the moment of the on-the-
spot visit and that information requested is handed over in an appropriate form.
If the beneficiary refuses to provide access to the sites, premises and information as required in
the first and second subparagraphs, Eurojust may consider:
(a) any cost insufficiently substantiated by information provided by the beneficiary as
ineligible.
II.20.5 Contradictory audit procedure
On the basis of the findings made during the audit, a provisional report (‘draft audit report’) must
be drawn up. It must be sent by Eurojust or its authorised representative to the beneficiary, which
must have 30 calendar days from the date of receipt to submit observations. The final report (‘final
audit report’) must be sent to the beneficiary within 30 calendar days of expiry of the time limit
for submission of observations.
II.20.6 Effects of audit findings
On the basis of the final audit findings, Eurojust may take the measures it considers necessary,
including recovery of all or part of the payments made by it, as provided for in Article II.19.
In the case of final audit findings after the payment of the balance, the amount to be recovered
corresponds to the difference between the revised final amount of the grant, determined in
accordance with Article II.18, and the total amount paid to the beneficiary under the Agreement
for the implementation of the action.
II.20.7 Correction of systemic or recurrent irregularities, fraud or breach of obligations
II.20.7.1 Eurojust may extend audit findings from other grants to this grant if:
(a) the beneficiary is found to have committed systemic or recurrent irregularities,
fraud or breach of obligations in other EU or Euratom grants awarded under
similar conditions and such irregularities, fraud or breach of obligations have a
material impact on this grant; and
(b) the final audit findings are sent to the beneficiary through a notification, together
with the list of grants affected by the findings within the period referred to in
Article II.20.1
The extension of findings may lead to:
(a) the rejection of costs as ineligible;
(b) reduction of the grant as provided for in Article II.18.3;
(c) recovery of undue amounts as provided for in Article II.19;
(d) suspension of payments as provided for in Article II.17.1;
(e) suspension of the action implementation as provided for in Article II.11.2;
(f) termination as provided for in Article II.12.2.
II.20.7.2 Eurojust must send a notification to the beneficiary informing it of the systemic or
recurrent irregularities, fraud or breach of obligations and of its intention to extend the
audit findings, together with the list of grants affected.
(a) If the findings concern eligibility of costs the procedure is as follows:
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Step 1 — The notification must include:
(i) an invitation to submit observations on the list of grants affected by the
findings;
(ii) a request to submit revised financial statements for all grants affected;
(iii) where possible, the correction rate for extrapolation established by Eurojust
to calculate the amounts to be rejected on the basis of the systemic or
recurrent irregularities, fraud or breach of obligations, if the beneficiary:
- considers that the submission of revised financial statements is not
possible or practicable; or
- will not submit revised financial statements.
Step 2 — The beneficiary has 30 calendar days from when it receives the
notification to submit observations and revised financial statements or to propose
a duly substantiated alternative correction method. This period may be extended
by Eurojust in justified cases.
Step 3 — If the beneficiary submits revised financial statements that take account
of the findings Eurojust will determine the amount to be corrected on the basis of
those revised statements.
If the beneficiary proposes an alternative correction method and Eurojust accepts
it, Eurojust must send a notification to the beneficiary informing it:
(i) that it accepts the alternative method;
(ii) of the revised eligible costs determined by applying this method.
Otherwise Eurojust must send a notification to the beneficiary informing it:
(i) that it does not accept the observations or the alternative method proposed;
(ii) of the revised eligible costs determined by applying the extrapolation
method initially notified to the beneficiary.
If the systemic or recurrent irregularities, fraud or breach of obligations are found
after the payment of the balance, the amount to be recovered corresponds to the
difference between:
(i) the revised final amount of the grant, determined in accordance with Article
II.18 on the basis of the revised eligible costs declared by the beneficiary
and approved by Eurojust or on the basis of the revised eligible costs after
extrapolation; and
(ii) the total amount paid to the beneficiary under the Agreement for the
implementation of the action;
(b) If the findings concern improper implementation or a breach of another obligation
the procedure is as follows:
Step 1 — The notification must include:
(i) an invitation to the beneficiary to submit observations on the list of grants
affected by the findings and
(ii) the correction flat rate Eurojust intends to apply to the maximum amount of
the grant or to part of it, according to the principle of proportionality.
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Step 2 — The beneficiary has 30 calendar days from receiving the notification to
submit observations or to propose a duly substantiated alternative flat-rate.
Step 3 — If Eurojust accepts the alternative flat rate proposed by the beneficiary,
it must send a notification to the beneficiary informing it:
(i) that it accepts the alternative flat-rate;
(ii) of the corrected grant amount by applying this flat rate.
Otherwise Eurojust must send a notification to the beneficiary informing it:
(i) that it does not accept the observations or the alternative flat rate proposed;
(ii) of the corrected grant amount by applying the flat rate initially notified to
the beneficiary.
If the systemic or recurrent irregularities, fraud or breach of obligations are found
after the payment of the balance, the amount to be recovered corresponds to the
difference between:
(i) the revised final amount of the grant after flat-rate correction; and
(ii) the total amount paid to the beneficiary under the Agreement for the
implementation of the action.
II.20.8 Rights of OLAF
The European Anti-Fraud Office (OLAF) has the same rights as Eurojust, particularly the right of
access, for the purpose of checks and investigations.
Under Council Regulation (Euratom, EC) No 2185/964 and Regulation (EU, Euratom) No
883/20135 OLAF may also carry out on-the-spot checks and inspections in accordance with the
procedures laid down by Union law for the protection of the financial interests of the Union against
fraud and other irregularities.
Where appropriate, OLAF findings may lead to Eurojust recovering amounts from the beneficiary.
Moreover, findings arising from an OLAF investigation may lead to criminal prosecutions under
national law.
II.20.9 Rights of the European Court of Auditors and EPPO
The European Court of Auditors and the European Public Prosecutor’s Office established by
Council Regulation (EU) 2017/1939 (‘the EPPO’) have the same rights as Eurojust particularly
the right of access, for the purpose of checks, audits and investigations.
4 Council Regulation (Euratom, EC) No 2185/96 of 11 November 1996 concerning on-the-spot checks and inspections
carried out by the Commission in order to protect the European Communities’ financial interests against fraud and
other irregularities.
5 Regulation (EU, Euratom) No 883/2013 of the European Parliament and of the Council of 11 September 2013
concerning investigations conducted by the European Anti-Fraud Office (OLAF).
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