Article 80 of Regulation (EU) 2021/2015 lays down the rules and principles for implementing financial instruments in the CAP. Article 80(2) of that Regulation ensures consistency with Regulation (EU) 2021/1060 of the European Parliament and of the Council concerning financial instruments. To further strengthen synergies in the implementation and control between CAP financial instruments and the other financial instruments governed by Regulation (EU) 2021/1060, Article 80 of Regulation (EU) 2021/2115 should be amended to ensure that the requirements regarding the audit trail for financial instruments are the same in Regulation (EU) 2021/2115 and in Regulation (EU) 2021/1060.
Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.
