The Commission shall adopt implementing acts laying down rules on the possible offsetting of the amounts resulting from recovery of undue payments and the forms of notification and communication to be made by the Member States to the Commission in relation to the obligations set out in this Section. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 103(3).
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Chapter IV · Clearance of accounts › Section 3 · Recoveries for non-compliance › Article 58
Implementing powers relating to the possible offsetting of the amounts and notification forms
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