In the case of the withdrawal of agricultural subsidies, the determination of the amount to be repaid shall be carried out with regard to the fact that the provisions of the relevant EU piece of legislation (Commission Delegated Regulation no. 640/2014/EU), directly applicable in the Member States’ administrative proceedings, are based on the principles of the withdrawal of subsidies and the proportionality of sanctions. This is particularly true when, in cases of force majeure or exceptional circumstances, the beneficiary is unable to comply with his obligations.