Territorial authorities, when acting as managing authorities for European programmes, as national authorities for territorial cooperation programmes, as intermediate bodies for the European Maritime Affairs and Fisheries Fund or as regional managing authorities for the European Agricultural Fund for Rural Development, bear the cost of corrections and financial penalties imposed on the State by a decision of the European Commission, the European Court of Auditors, a judgment of the Court of First Instance of the European Union or a ruling of the Court of Justice of the European Union, for the programmes in question, without prejudice to the measures that they may or, where applicable, must implement pursuant to the second paragraph of article L. 1511-1-1 against the persons whose actions are at the origin of the procedure in question. The corresponding charges constitute compulsory expenditure within the meaning of Article L. 1612-15.
The local authority concerned is informed by the State, within one month, of the opening of a procedure against the State by the European Commission in application of the regulations relating to European funds or of the action taken before the competent European court. Where appropriate, the local authority submits its observations to enable the State to respond.