Article 40 Delegation of power

The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine the following:

1. (a)

   the simplifications referred to in point (a) of Article 38(2);

2. (b)

   the facilitations referred to in point (b) of Article 38(2);

3. (c)

   the more favourable treatment referred to in Article 38(6).