The Commission shall be empowered to adopt delegated acts in accordance with Article 149 laying down additional detailed rules on the criteria for determining the cases of irregularity to be reported, the data to be provided and on the conditions and procedures to be applied to determine whether amounts which are irrecoverable shall be reimbursed by Member States.
Cumhachtófar don Choimisiún gníomhartha tarmligthe a ghlacadh i gcomhréir le hAirteagal 149 lena leagtar síos rialacha mionsonraithe breise maidir leis na critéir chun na cásanna neamhrialtachta a bheidh le tuairisciú a chinneadh, na sonraí a bheidh le soláthar agus na coinníollacha agus na nósanna imeacht a bheidh le cur i bhfeidhm chun a chinneadh an aisíocfaidh na Ballstáit na méideanna atá neamh-inghnóthaithe.