This Regulation lays down the rules on:
the financing of expenditure under the Common Agricultural Policy (CAP), including expenditure on rural development;
the farm advisory system;
the management and control systems to be put in place by the Member States;
the cross-compliance system;
clearance of accounts.
For the purpose of this Regulation:
"farmer", means a farmer within the meaning of Article 4 of Regulation (EU) 1307/2013;
"agricultural activity" means an agricultural activity within the meaning of Article 4 of Regulation (EU) 1307/2013;
"agricultural area" means an agricultural area within the meaning of Article 4 of Regulation (EU) 1307/2013;
"holding" means holding within the meaning of Article 4 of Regulation (EU) 1307/2013, save as provided for in Article 91(3);
"direct payments" means direct payments within the meaning of Article 1 of Regulation (EU) 1307/2013;
"sectoral agricultural legislation" means any applicable acts adopted within the framework of the CAP on the basis of Article 43 TFEU as well as, where applicable, any delegated or implementing acts adopted on the basis of such acts, and Part Two of Regulation (EU) No 1303/2013 insofar as it applies to the EAFRD;
"irregularity" means an irregularity within the meaning of Article 1(2) of Regulation (EC, Euratom) No 2988/95.
For the purposes of the financing, management and monitoring of the CAP, "force majeure" and "exceptional circumstances" may, in particular, be recognised in the following cases:
the death of the beneficiary;
long-term professional incapacity of beneficiary;
a severe natural disaster gravely affecting the holding;
the accidental destruction of livestock buildings on the holding;
an epizootic or a plant disease affecting part or all of the beneficiary's livestock or crops respectively;
expropriation of all or a large part of the holding if that expropriation could not have been anticipated on the day of lodging the application.