
Article 1 
Implementing Regulation (EU) No 809/2014 is amended as follows:

((1)) the following Article 33a is inserted:
'
Article 33a 

1. The beneficiaries who were subject to a reduced administrative penalty in accordance with Article 19a(2) of Delegated Regulation (EU) No 640/2014 for an area-related aid scheme or support measure following an over-declaration identified in the course of an on-the-spot check shall be subject to a follow-up on-the-spot check for that given aid scheme or support measure in the following claim year.
2. The follow-up on-the-spot check referred to in paragraph 1 shall not be necessary where the over-declaration identified has led to an up-date of the reference parcels concerned in the identification system for agricultural parcels as referred to in Article 5 of Delegated Regulation (EU) No 640/2014 in the year of the finding.';
((2)) the second subparagraph of Article 50(1) is replaced by the following:
'Where an operation subject to on-the-spot check has received advance or interim payments, those payments shall be counted towards the expenditure covered by on-the-spot checks as referred to in the first subparagraph.'.
Article 2 
This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union.
It shall apply to aid applications, applications for support and payment claims relating to claim years or premium periods starting as from 1 January 2016.
This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 16 August 2016.
For the Commission
The President
Jean-Claude JUNCKER