The Commission also confirms that the current legal framework for the management and control of agricultural expenditure, established by Regulation (EU) No 1306/2013, already allows for such an approach and that this has been taken up in its audit strategy for the 2014-2020 period.
Le fonctionnement et l'adéquation de ces règles seront réexaminés dans le contexte du processus continu de modernisation et de simplification de la PAC.