Compliance with payment deadlines

1.   Where payment deadlines are laid down by Union law, any payment that a paying agency makes to a beneficiary before the earliest possible date of payment or after the latest possible date of payment shall be ineligible for Union financing.
2.   The Commission is empowered to adopt delegated acts in accordance with Article 102 supplementing this Regulation with rules on the circumstances and conditions in which the payments referred to in paragraph 1 of this Article may be deemed eligible, taking into account the principle of proportionality.