Document ID: 32014D0458
Language: ENG

<table><col/><col/><col/><col/><tbody><tr><td><p>12.7.2014&#160;&#160;&#160;</p></td><td><p>EN</p></td><td><p>Official Journal of the European Union</p></td><td><p>L 205/62</p></td></tr></tbody></table>
COMMISSION IMPLEMENTING DECISION
of 9 July 2014
on excluding from European Union financing certain expenditure incurred by the Member States under the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF), under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD)
(notified under document C(2014) 4479)
(only the Czech, Danish, Dutch, English, Finnish, French, German, Hungarian, Italian, Latvian, Polish, Portuguese, Slovenian, Spanish and Swedish texts are authentic)
(2014/458/EU)
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Regulation (EC) No 1258/1999 of 17 May 1999 on the financing of the common agricultural policy ( 1 ) , and in particular Article 7(4) thereof,
Having regard to Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy ( 2 ) , and in particular Article 31 thereof,
Having consulted the Committee on the Agricultural Funds,
Whereas:
<table><col/><col/><tbody><tr><td><p>(1)</p></td><td><p>Under Article 7(4) of Regulation (EC) No 1258/1999, and Article 31 of Regulation (EC) No 1290/2005, the Commission is to carry out the necessary verifications, communicate to the Member States the results of these verifications, take note of the comments of the Member States, initiate a bilateral discussion so that an agreement may be reached with the Member States in question, and formally communicate its conclusions to them.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(2)</p></td><td><p>The Member States have had an opportunity to request the launch of a conciliation procedure. That opportunity has been used in some cases and the reports issued on the outcome have been examined by the Commission.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(3)</p></td><td><p>Under Regulation (EC) No 1258/1999 and Regulation (EC) No 1290/2005, only agricultural expenditure which has been incurred in a way that has not infringed European Union rules may be financed.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(4)</p></td><td><p>In the light of the verifications carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by the Member States does not fulfil this requirement and cannot, therefore, be financed under the EAGGF Guarantee Section, the EAGF and the EAFRD.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(5)</p></td><td><p>The amounts that are not recognised as being chargeable to the EAGGF Guarantee Section, the EAGF and the EAFRD should be indicated. Those amounts do not relate to expenditure incurred more than twenty-four months before the Commission's written notification of the results of the verifications to the Member States.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(6)</p></td><td><p>As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with European Union rules was notified by the Commission to the Member States in a summary report on the subject.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(7)</p></td><td><p>This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice in cases pending on 15 March 2014 and relating to its content,</p></td></tr></tbody></table>
HAS ADOPTED THIS DECISION:
Article 1
The expenditure itemised in the Annex hereto that has been incurred by the Member States' accredited paying agencies and declared under the EAGGF Guarantee Section, under the EAGF or under the EAFRD shall be excluded from European Union financing because it does not comply with European Union rules.
Article 2
This Decision is addressed to the Kingdom of Belgium, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Latvia, Hungary, the Republic of Poland, the Portuguese Republic, the Republic of Slovenia, the Republic of Finland, the Kingdom of Sweden, the United Kingdom of Great Britain and Northern Ireland.
Done at Brussels, 9 July 2014.
For the Commission
Dacian CIOLOȘ
Member of the Commission
( 1 ) OJ L 160, 26 6 1999, p. 103 .
( 2 ) OJ L 209, 11 8 2005, p. 1 .
ANNEX
<table><col/><col/><col/><col/><col/><col/><col/><col/><col/><col/><tbody><tr><td><p>MS</p></td><td><p>Measure</p></td><td><p>Financial Year</p></td><td><p>Reason</p></td><td><p>Type</p></td><td><p>%</p></td><td><p>Currency</p></td><td><p>Amount</p></td><td><p>Deductions</p></td><td><p>Financial impact</p></td></tr><tr><td><p><span>BUDGET ITEM:<span>6701</span></span></p></td></tr><tr/><tr><td><p>BE</p></td><td><p>Other Direct Aid &#8212; Bovines</p></td><td><p>2010</p></td><td><p>Payments for ineligible animals and incorrect application of sanctions</p></td><td><p>ONE&#8211; OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 133&#160;335,00</p></td><td><p>0,00</p></td><td><p>&#8211; 133&#160;335,00</p></td></tr><tr><td><p>BE</p></td><td><p>Other Direct Aid &#8212; Bovines</p></td><td><p>2011</p></td><td><p>Payments for ineligible animals and incorrect application of sanctions</p></td><td><p>ONE&#8211; OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 62&#160;275,00</p></td><td><p>0,00</p></td><td><p>&#8211; 62&#160;275,00</p></td></tr><tr><td><p>BE</p></td><td><p>Other Direct Aid &#8212; Bovines</p></td><td><p>2012</p></td><td><p>Payments for ineligible animals and incorrect application of sanctions</p></td><td><p>ONE&#8211; OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 110&#160;550,00</p></td><td><p>0,00</p></td><td><p>&#8211; 110&#160;550,00</p></td></tr><tr><td><p><span>TOTAL BE</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 306&#160;160,00</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 306&#160;160,00</span></p></td></tr><tr><td><p>CZ</p></td><td><p>Other Direct Aid &#8212; Article 68&#8211; 72 of Reg 73/2009</p></td><td><p>2011</p></td><td><p>Undue payments and non&#8211; application of reductions/exclusions for animals with irregularities</p></td><td><p>ONE&#8211; OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 4&#160;195,16</p></td><td><p>0,00</p></td><td><p>&#8211; 4&#160;195,16</p></td></tr><tr><td><p>CZ</p></td><td><p>Other Direct Aid &#8212; Article 68&#8211; 72 of Reg 73/2009</p></td><td><p>2012</p></td><td><p>Undue payments and non&#8211; application of reductions/exclusions for animals with irregularities</p></td><td><p>ONE&#8211; OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 68,74</p></td><td><p>0,00</p></td><td><p>&#8211; 68,74</p></td></tr><tr><td><p><span>TOTAL CZ</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 4&#160;263,90</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 4&#160;263,90</span></p></td></tr><tr><td><p>DE</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2008</p></td><td><p>lack of extrapolation in case of overdeclaration below 3 %</p></td><td><p>ONE&#8211; OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 106&#160;694,14</p></td><td><p>0,00</p></td><td><p>&#8211; 106&#160;694,14</p></td></tr><tr><td><p>DE</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2009</p></td><td><p>lack of extrapolation in case of overdeclaration below 3 %</p></td><td><p>ONE&#8211; OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 104&#160;776,14</p></td><td><p>0,00</p></td><td><p>&#8211; 104&#160;776,14</p></td></tr><tr><td><p>DE</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2009</p></td><td><p>deficiencies in the measurement tolerance</p></td><td><p>ONE&#8211; OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 56&#160;327,48</p></td><td><p>0,00</p></td><td><p>&#8211; 56&#160;327,48</p></td></tr><tr><td><p>DE</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2010</p></td><td><p>lack of extrapolation in case of overdeclaration below 3 %</p></td><td><p>ONE&#8211; OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 72&#160;254,33</p></td><td><p>0,00</p></td><td><p>&#8211; 72&#160;254,33</p></td></tr><tr><td><p>DE</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2010</p></td><td><p>deficiencies in the measurement tolerance</p></td><td><p>ONE&#8211; OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 56&#160;781,05</p></td><td><p>0,00</p></td><td><p>&#8211; 56&#160;781,05</p></td></tr><tr><td><p><span>TOTAL DE</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 396&#160;833,14</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 396&#160;833,14</span></p></td></tr><tr><td><p>DK</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2011</p></td><td><p>On&#8211; the&#8211; spot check weaknesses</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;529&#160;693,10</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;529&#160;693,10</p></td></tr><tr><td><p>DK</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2011</p></td><td><p>Retroactive recoveries and incorrect treatment of payment entitlements</p></td><td><p>ONE&#8211; OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 69&#160;494,00</p></td><td><p>0,00</p></td><td><p>&#8211; 69&#160;494,00</p></td></tr><tr><td><p>DK</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2012</p></td><td><p>On&#8211; the&#8211; spot check weaknesses</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;489&#160;167,20</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;489&#160;167,20</p></td></tr><tr><td><p>DK</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2012</p></td><td><p>Retroactive recoveries and incorrect treatment of payment entitlements</p></td><td><p>ONE&#8211; OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;654,00</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;654,00</p></td></tr><tr><td><p><span>TOTAL DK</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 3&#160;092&#160;008,30</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 3&#160;092&#160;008,30</span></p></td></tr><tr><td><p>ES</p></td><td><p>Fishery Measures</p></td><td><p>2004</p></td><td><p>Not conclusive administrative controls, deficiencies in on&#8211; the&#8211; spot controls and external audit</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 185&#160;468,74</p></td><td><p>0,00</p></td><td><p>&#8211; 185&#160;468,74</p></td></tr><tr><td><p>ES</p></td><td><p>Fishery Measures</p></td><td><p>2005</p></td><td><p>Not conclusive administrative controls, deficiencies in on&#8211; the&#8211; spot controls and external audit</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 253&#160;547,34</p></td><td><p>0,00</p></td><td><p>&#8211; 253&#160;547,34</p></td></tr><tr><td><p>ES</p></td><td><p>Fishery Measures</p></td><td><p>2006</p></td><td><p>Not conclusive administrative controls, deficiencies in on&#8211; the&#8211; spot controls and external audit</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 117&#160;708,85</p></td><td><p>0,00</p></td><td><p>&#8211; 117&#160;708,85</p></td></tr><tr><td><p>ES</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2010</p></td><td><p>Weaknesses in the administrative controls, on&#8211; the&#8211; spot checks and recoveries</p></td><td><p>ONE&#8211; OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 53&#160;541,40</p></td><td><p>0,00</p></td><td><p>&#8211; 53&#160;541,40</p></td></tr><tr><td><p>ES</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2011</p></td><td><p>Weaknesses in the administrative controls, on&#8211; the&#8211; spot checks and recoveries</p></td><td><p>ONE&#8211; OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 368,20</p></td><td><p>0,00</p></td><td><p>&#8211; 368,20</p></td></tr><tr><td><p>ES</p></td><td><p>Cross Compliance</p></td><td><p>2009</p></td><td><p>Leniency of the sanctioning system, CY2008</p></td><td><p>ONE&#8211; OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 191&#160;873,53</p></td><td><p>&#8211; 383,75</p></td><td><p>&#8211; 191&#160;489,78</p></td></tr><tr><td><p>ES</p></td><td><p>Cross Compliance</p></td><td><p>2009</p></td><td><p>Partial and ineffective check of many SMRs, CY2008</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 790&#160;454,36</p></td><td><p>&#8211; 218,52</p></td><td><p>&#8211; 790&#160;235,84</p></td></tr><tr><td><p>ES</p></td><td><p>Cross Compliance</p></td><td><p>2009</p></td><td><p>Partial and ineffective check of many SMRs, CY2010</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 24&#160;049,41</p></td><td><p>0,00</p></td><td><p>&#8211; 24&#160;049,41</p></td></tr><tr><td><p>ES</p></td><td><p>Cross Compliance</p></td><td><p>2010</p></td><td><p>Partial and ineffective check of many SMRs, CY2008</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 638,55</p></td><td><p>0,00</p></td><td><p>&#8211; 638,55</p></td></tr><tr><td><p>ES</p></td><td><p>Cross Compliance</p></td><td><p>2010</p></td><td><p>Partial and ineffective check of many SMRs, CY2009</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 781&#160;951,76</p></td><td><p>&#8211; 1&#160;002,96</p></td><td><p>&#8211; 780&#160;948,80</p></td></tr><tr><td><p>ES</p></td><td><p>Cross Compliance</p></td><td><p>2010</p></td><td><p>Partial and ineffective check of many SMRs, CY2010</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 30,92</p></td><td><p>0,00</p></td><td><p>&#8211; 30,92</p></td></tr><tr><td><p>ES</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>Partial and ineffective check of many SMRs, CY2008</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 117,27</p></td><td><p>0,00</p></td><td><p>&#8211; 117,27</p></td></tr><tr><td><p>ES</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>Partial and ineffective check of many SMRs, CY2009</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 570,44</p></td><td><p>0,00</p></td><td><p>&#8211; 570,44</p></td></tr><tr><td><p>ES</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>Partial and ineffective check of many SMRs, CY2010</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 824&#160;194,02</p></td><td><p>0,00</p></td><td><p>&#8211; 824&#160;194,02</p></td></tr><tr><td><p><span>TOTAL ES</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 3&#160;224&#160;514,79</span></p></td><td><p><span>&#8211; 1&#160;605,23</span></p></td><td><p><span>&#8211; 3&#160;222&#160;909,56</span></p></td></tr><tr><td><p>FI</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2010</p></td><td><p>Weaknesses in LPIS, on&#8211; the&#8211; spot checks and calculation of reductions</p></td><td><p>ONE&#8211; OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 289&#160;992,10</p></td><td><p>0,00</p></td><td><p>&#8211; 289&#160;992,10</p></td></tr><tr><td><p>FI</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2011</p></td><td><p>Weaknesses in LPIS, on&#8211; the&#8211; spot checks and calculation of reductions</p></td><td><p>ONE&#8211; OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 961&#160;208,71</p></td><td><p>0,00</p></td><td><p>&#8211; 961&#160;208,71</p></td></tr><tr><td><p>FI</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2012</p></td><td><p>Weaknesses in LPIS, on&#8211; the&#8211; spot checks and calculation of reductions</p></td><td><p>ONE&#8211; OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;384&#160;610,18</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;384&#160;610,18</p></td></tr><tr><td><p><span>TOTAL FI</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 2&#160;635&#160;810,99</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 2&#160;635&#160;810,99</span></p></td></tr><tr><td><p>FR</p></td><td><p>Milk &#8212; Schoolmilk</p></td><td><p>2009</p></td><td><p>late on&#8211; the&#8211; spot control for School milk scheme (school year 2008&#8211; 2009)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 290&#160;282,58</p></td><td><p>0,00</p></td><td><p>&#8211; 290&#160;282,58</p></td></tr><tr><td><p>FR</p></td><td><p>Milk &#8212; Schoolmilk</p></td><td><p>2010</p></td><td><p>late on&#8211; the&#8211; spot control for School milk scheme (school year 2008&#8211; 2009)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 351&#160;047,94</p></td><td><p>0,00</p></td><td><p>&#8211; 351&#160;047,94</p></td></tr><tr><td><p>FR</p></td><td><p>Milk &#8212; Schoolmilk</p></td><td><p>2011</p></td><td><p>late on&#8211; the&#8211; spot control for School milk scheme (school year 2008&#8211; 2009)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;610,58</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;610,58</p></td></tr><tr><td><p>FR</p></td><td><p>Milk &#8212; Schoolmilk</p></td><td><p>2012</p></td><td><p>late on&#8211; the&#8211; spot control for School milk scheme (school year 2008&#8211; 2009)</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 474,30</p></td><td><p>0,00</p></td><td><p>&#8211; 474,30</p></td></tr><tr><td><p>FR</p></td><td><p>Entitlements</p></td><td><p>2010</p></td><td><p>irregular allocations of the national reserve and consolidation of the forage areas</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 5&#160;938&#160;076,49</p></td><td><p>0,00</p></td><td><p>&#8211; 5&#160;938&#160;076,49</p></td></tr><tr><td><p>FR</p></td><td><p>Entitlements</p></td><td><p>2010</p></td><td><p>irregular allocations of the national reserve and consolidation of the forage areas</p></td><td><p>ONE&#8211; OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;584&#160;040,40</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;584&#160;040,40</p></td></tr><tr><td><p>FR</p></td><td><p>Entitlements</p></td><td><p>2011</p></td><td><p>irregular allocations of the national reserve and consolidation of the forage areas</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;176&#160;345,75</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;176&#160;345,75</p></td></tr><tr><td><p>FR</p></td><td><p>Entitlements</p></td><td><p>2011</p></td><td><p>irregular allocations of the national reserve and consolidation of the forage areas</p></td><td><p>ONE&#8211; OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;584&#160;032,47</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;584&#160;032,47</p></td></tr><tr><td><p>FR</p></td><td><p>Entitlements</p></td><td><p>2012</p></td><td><p>irregular allocations of the national reserve and consolidation of the forage areas</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;176&#160;345,75</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;176&#160;345,75</p></td></tr><tr><td><p>FR</p></td><td><p>Entitlements</p></td><td><p>2012</p></td><td><p>irregular allocations of the national reserve and consolidation of the forage areas</p></td><td><p>ONE&#8211; OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;584&#160;031,62</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;584&#160;031,62</p></td></tr><tr><td><p><span>TOTAL FR</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 20&#160;686&#160;287,88</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 20&#160;686&#160;287,88</span></p></td></tr><tr><td><p>GB</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2011</p></td><td><p>Weaknesses in LPIS and on&#8211; the&#8211; spot checks</p></td><td><p>ONE&#8211; OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;563&#160;473,00</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;563&#160;473,00</p></td></tr><tr><td><p><span>TOTAL GB</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 2&#160;563&#160;473,00</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 2&#160;563&#160;473,00</span></p></td></tr><tr><td><p>IT</p></td><td><p>Fruit and Vegetables &#8212; Tomato Processing</p></td><td><p>2008</p></td><td><p>Weaknesses in administrative and accounting checks; No reconciling records held by producer organisations and processors with the accounts required under national law</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;332&#160;156,30</p></td><td><p>&#8211; 932&#160;862,52</p></td><td><p>&#8211; 1&#160;399&#160;293,78</p></td></tr><tr><td><p>IT</p></td><td><p>Fruit and Vegetables &#8212; Tomato Processing</p></td><td><p>2010</p></td><td><p>Weaknesses in administrative and accounting checks; No reconciling records held by producer organisations and processors with the accounts required under national law</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>720,02</p></td><td><p>0,00</p></td><td><p>720,02</p></td></tr><tr><td><p>IT</p></td><td><p>Irregularities</p></td><td><p>2012</p></td><td><p>Lack of information on the undertaken recovery actions</p></td><td><p>ONE&#8211; OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;362&#160;005,73</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;362&#160;005,73</p></td></tr><tr><td><p>IT</p></td><td><p>Irregularities</p></td><td><p>2012</p></td><td><p>Negligence in the recovery procedure</p></td><td><p>ONE&#8211; OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;283&#160;164,95</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;283&#160;164,95</p></td></tr><tr><td><p>IT</p></td><td><p>Irregularities</p></td><td><p>2012</p></td><td><p>Non&#8211; reporting in Annex III</p></td><td><p>ONE&#8211; OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;460&#160;976,88</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;460&#160;976,88</p></td></tr><tr><td><p><span>TOTAL IT</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 7&#160;437&#160;583,84</span></p></td><td><p><span>&#8211; 932&#160;862,52</span></p></td><td><p><span>&#8211; 6&#160;504&#160;721,32</span></p></td></tr><tr><td><p>LV</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2011</p></td><td><p>Weaknesses following the obvious errors and in the on&#8211; the&#8211; spot checks with errors below 3 %</p></td><td><p>ONE&#8211; OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 15&#160;324,30</p></td><td><p>0,00</p></td><td><p>&#8211; 15&#160;324,30</p></td></tr><tr><td><p>LV</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2012</p></td><td><p>Weaknesses following the obvious errors and in the on&#8211; the&#8211; spot checks with errors below 3 %</p></td><td><p>ONE&#8211; OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;399,21</p></td><td><p>0,00</p></td><td><p>&#8211; 3&#160;399,21</p></td></tr><tr><td><p>LV</p></td><td><p>Cross Compliance</p></td><td><p>2009</p></td><td><p>4 GAEC not defined, incorrect calculation of sanction, CY 2008</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 254&#160;163,51</p></td><td><p>0,00</p></td><td><p>&#8211; 254&#160;163,51</p></td></tr><tr><td><p>LV</p></td><td><p>Cross Compliance</p></td><td><p>2010</p></td><td><p>2 GAEC not defined, deficiencies in checks for SMR4 and tolerance applied for SMR7, CY 2009</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 181&#160;777,79</p></td><td><p>0,00</p></td><td><p>&#8211; 181&#160;777,79</p></td></tr><tr><td><p>LV</p></td><td><p>Cross Compliance</p></td><td><p>2010</p></td><td><p>4 GAEC not defined, incorrect calculation of sanction, CY 2008</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 179,81</p></td><td><p>0,00</p></td><td><p>&#8211; 179,81</p></td></tr><tr><td><p>LV</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>2 GAEC not defined, deficiencies in checks for SMR4 and tolerance applied for SMR7, CY 2009</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 100,05</p></td><td><p>0,00</p></td><td><p>&#8211; 100,05</p></td></tr><tr><td><p>LV</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>4 GAEC not defined, incorrect calculation of sanction, CY 2008</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>14,86</p></td><td><p>0,00</p></td><td><p>14,86</p></td></tr><tr><td><p>LV</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>Deficiencies in checks for SMR4 and tolerance applied for SMR7, CY 2010</p></td><td><p>ONE&#8211; OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;230,28</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;230,28</p></td></tr><tr><td><p>LV</p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>2 GAEC not defined, deficiencies in checks for SMR4 and tolerance applied for SMR7, CY 2009</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 0,19</p></td><td><p>0,00</p></td><td><p>&#8211; 0,19</p></td></tr><tr><td><p><span>TOTAL LV</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 457&#160;160,28</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 457&#160;160,28</span></p></td></tr><tr><td><p>SE</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2010</p></td><td><p>Weaknesses in LPIS, CY 2009</p></td><td><p>ONE&#8211; OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;117&#160;986,60</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;117&#160;986,60</p></td></tr><tr><td><p>SE</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2011</p></td><td><p>Weaknesses in LPIS, CY 2010</p></td><td><p>ONE&#8211; OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 15&#160;591,00</p></td><td><p>0,00</p></td><td><p>&#8211; 15&#160;591,00</p></td></tr><tr><td><p><span>TOTAL SE</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 1&#160;133&#160;577,60</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 1&#160;133&#160;577,60</span></p></td></tr><tr><td><p>SI</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2010</p></td><td><p>Weakness in verification of small parcels to respect the definition of agricultural parcels</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 85&#160;780,08</p></td><td><p>&#8211; 2&#160;203,29</p></td><td><p>&#8211; 83&#160;576,79</p></td></tr><tr><td><p>SI</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2010</p></td><td><p>Non&#8211; extrapolation of control result in case of difference below 3 %</p></td><td><p>ONE&#8211; OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;771,90</p></td><td><p>&#8211; 10,97</p></td><td><p>&#8211; 1&#160;760,93</p></td></tr><tr><td><p>SI</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2011</p></td><td><p>Weakness in verification of small parcels to respect the definition of agricultural parcels</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 115&#160;956,46</p></td><td><p>0,00</p></td><td><p>&#8211; 115&#160;956,46</p></td></tr><tr><td><p>SI</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2011</p></td><td><p>Non&#8211; extrapolation of control result in case of difference below 3 %</p></td><td><p>ONE&#8211; OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 6&#160;376,67</p></td><td><p>&#8211; 7,62</p></td><td><p>&#8211; 6&#160;369,05</p></td></tr><tr><td><p>SI</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2012</p></td><td><p>Weakness in verification of small parcels to respect the definition of agricultural parcels</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 131&#160;269,23</p></td><td><p>0,00</p></td><td><p>&#8211; 131&#160;269,23</p></td></tr><tr><td><p>SI</p></td><td><p>Decoupled Direct Aids</p></td><td><p>2012</p></td><td><p>Non&#8211; extrapolation of control result in case of difference below 3 %</p></td><td><p>ONE&#8211; OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 6&#160;506,76</p></td><td><p>&#8211; 7,78</p></td><td><p>&#8211; 6&#160;498,98</p></td></tr><tr><td><p><span>TOTAL SI</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 347&#160;661,10</span></p></td><td><p><span>&#8211; 2&#160;229,66</span></p></td><td><p><span>&#8211; 345&#160;431,44</span></p></td></tr><tr><td><p><span>TOTAL<span>6701</span></span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 42&#160;285&#160;334,82</span></p></td><td><p><span>&#8211; 936&#160;697,41</span></p></td><td><p><span>&#8211; 41&#160;348&#160;637,41</span></p></td></tr><tr><td><p><span>BUDGET ITEM:<span>6711</span></span></p></td></tr><tr/><tr><td><p>DK</p></td><td><p>Rural Development EAFRD Axis 2 (2007&#8211; 2013, area related measures)</p></td><td><p>2011</p></td><td><p>On&#8211; the&#8211; spot check weaknesses</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 138&#160;216,28</p></td><td><p>0,00</p></td><td><p>&#8211; 138&#160;216,28</p></td></tr><tr><td><p>DK</p></td><td><p>Rural Development EAFRD Axis 2 (2007&#8211; 2013, area related measures)</p></td><td><p>2012</p></td><td><p>On&#8211; the&#8211; spot check weaknesses</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 114&#160;814,02</p></td><td><p>0,00</p></td><td><p>&#8211; 114&#160;814,02</p></td></tr><tr><td><p><span>TOTAL DK</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 253&#160;030,30</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 253&#160;030,30</span></p></td></tr><tr><td><p>ES</p></td><td><p>Cross Compliance</p></td><td><p>2009</p></td><td><p>Partial and ineffective check of many SMRs, CY2008</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 25&#160;382,59</p></td><td><p>0,00</p></td><td><p>&#8211; 25&#160;382,59</p></td></tr><tr><td><p>ES</p></td><td><p>Cross Compliance</p></td><td><p>2009</p></td><td><p>Partial and ineffective check of many SMRs, CY2009</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;341,72</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;341,72</p></td></tr><tr><td><p>ES</p></td><td><p>Cross Compliance</p></td><td><p>2010</p></td><td><p>Partial and ineffective check of many SMRs, CY2008</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>18,14</p></td><td><p>0,00</p></td><td><p>18,14</p></td></tr><tr><td><p>ES</p></td><td><p>Cross Compliance</p></td><td><p>2010</p></td><td><p>Partial and ineffective check of many SMRs, CY2009</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 34&#160;511,04</p></td><td><p>0,00</p></td><td><p>&#8211; 34&#160;511,04</p></td></tr><tr><td><p>ES</p></td><td><p>Cross Compliance</p></td><td><p>2010</p></td><td><p>Partial and ineffective check of many SMRs, CY2010</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 317,20</p></td><td><p>0,00</p></td><td><p>&#8211; 317,20</p></td></tr><tr><td><p>ES</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>Partial and ineffective check of many SMRs, CY2008</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 36,65</p></td><td><p>0,00</p></td><td><p>&#8211; 36,65</p></td></tr><tr><td><p>ES</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>Partial and ineffective check of many SMRs, CY2009</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 69,84</p></td><td><p>0,00</p></td><td><p>&#8211; 69,84</p></td></tr><tr><td><p>ES</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>Partial and ineffective check of many SMRs, CY2010</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 39&#160;292,14</p></td><td><p>0,00</p></td><td><p>&#8211; 39&#160;292,14</p></td></tr><tr><td><p><span>TOTAL ES</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 100&#160;933,04</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 100&#160;933,04</span></p></td></tr><tr><td><p>FI</p></td><td><p>Rural Development EAFRD Axis 2 (2007&#8211; 2013, area related measures)</p></td><td><p>2010</p></td><td><p>Weaknesses in LPIS, on&#8211; the&#8211; spot checks and calculation of reductions</p></td><td><p>ONE&#8211; OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 132&#160;350,41</p></td><td><p>0,00</p></td><td><p>&#8211; 132&#160;350,41</p></td></tr><tr><td><p>FI</p></td><td><p>Rural Development EAFRD Axis 2 (2007&#8211; 2013, area related measures)</p></td><td><p>2011</p></td><td><p>Weaknesses in LPIS, on&#8211; the&#8211; spot checks and calculation of reductions</p></td><td><p>ONE&#8211; OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 449&#160;325,95</p></td><td><p>0,00</p></td><td><p>&#8211; 449&#160;325,95</p></td></tr><tr><td><p>FI</p></td><td><p>Rural Development EAFRD Axis 2 (2007&#8211; 2013, area related measures)</p></td><td><p>2012</p></td><td><p>Weaknesses in LPIS, on&#8211; the&#8211; spot checks and calculation of reductions</p></td><td><p>ONE&#8211; OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 558&#160;189,31</p></td><td><p>0,00</p></td><td><p>&#8211; 558&#160;189,31</p></td></tr><tr><td><p><span>TOTAL FI</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 1&#160;139&#160;865,67</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 1&#160;139&#160;865,67</span></p></td></tr><tr><td><p>GB</p></td><td><p>Rural Development EAFRD Axis 2 (2007&#8211; 2013, area related measures)</p></td><td><p>2011</p></td><td><p>Weaknesses in LPIS and on&#8211; the&#8211; spot checks</p></td><td><p>ONE&#8211; OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 614&#160;769,00</p></td><td><p>0,00</p></td><td><p>&#8211; 614&#160;769,00</p></td></tr><tr><td><p><span>TOTAL GB</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 614&#160;769,00</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 614&#160;769,00</span></p></td></tr><tr><td><p>HU</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007&#8211; 2013)</p></td><td><p>2009</p></td><td><p>inadequate key control &#8212; support paid to ineligible beneficiaries (compulsory training not attended)</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 131&#160;333,83</p></td><td><p>0,00</p></td><td><p>&#8211; 131&#160;333,83</p></td></tr><tr><td><p>HU</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007&#8211; 2013)</p></td><td><p>2010</p></td><td><p>inadequate key control &#8212; support paid to ineligible beneficiaries (compulsory training not attended)</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 149&#160;391,75</p></td><td><p>0,00</p></td><td><p>&#8211; 149&#160;391,75</p></td></tr><tr><td><p>HU</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007&#8211; 2013)</p></td><td><p>2011</p></td><td><p>inadequate key control &#8212; support paid to ineligible beneficiaries (compulsory training not attended)</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 42&#160;101,65</p></td><td><p>0,00</p></td><td><p>&#8211; 42&#160;101,65</p></td></tr><tr><td><p>HU</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007&#8211; 2013)</p></td><td><p>2012</p></td><td><p>inadequate key control &#8212; support paid to ineligible beneficiaries (compulsory training not attended)</p></td><td><p>FLAT RATE</p></td><td><p>10,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 60&#160;885,25</p></td><td><p>0,00</p></td><td><p>&#8211; 60&#160;885,25</p></td></tr><tr><td><p><span>TOTAL HU</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 383&#160;712,48</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 383&#160;712,48</span></p></td></tr><tr><td><p>LV</p></td><td><p>Cross Compliance</p></td><td><p>2009</p></td><td><p>4 GAEC not defined, incorrect calculation of sanction, CY 2008</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 212&#160;566,45</p></td><td><p>0,00</p></td><td><p>&#8211; 212&#160;566,45</p></td></tr><tr><td><p>LV</p></td><td><p>Cross Compliance</p></td><td><p>2010</p></td><td><p>2 GAEC not defined, deficiencies in checks for SMR4 and tolerance applied for SMR7, CY 2009</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 92&#160;731,87</p></td><td><p>0,00</p></td><td><p>&#8211; 92&#160;731,87</p></td></tr><tr><td><p>LV</p></td><td><p>Cross Compliance</p></td><td><p>2010</p></td><td><p>4 GAEC not defined, incorrect calculation of sanction, CY 2008</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>1&#160;146,35</p></td><td><p>0,00</p></td><td><p>1&#160;146,35</p></td></tr><tr><td><p>LV</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>2 GAEC not defined, deficiencies in checks for SMR4 and tolerance applied for SMR7, CY 2009</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>249,48</p></td><td><p>0,00</p></td><td><p>249,48</p></td></tr><tr><td><p>LV</p></td><td><p>Cross Compliance</p></td><td><p>2011</p></td><td><p>4 GAEC not defined, incorrect calculation of sanction, CY 2008</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>425,78</p></td><td><p>0,00</p></td><td><p>425,78</p></td></tr><tr><td><p>LV</p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>2 GAEC not defined, deficiencies in checks for SMR4 and tolerance applied for SMR7, CY 2009</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>106,22</p></td><td><p>0,00</p></td><td><p>106,22</p></td></tr><tr><td><p>LV</p></td><td><p>Cross Compliance</p></td><td><p>2012</p></td><td><p>4 GAEC not defined, incorrect calculation of sanction, CY 2008</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>183,03</p></td><td><p>0,00</p></td><td><p>183,03</p></td></tr><tr><td><p><span>TOTAL LV</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 303&#160;187,46</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 303&#160;187,46</span></p></td></tr><tr><td><p>PL</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007&#8211; 2013)</p></td><td><p>2009</p></td><td><p>Lack of selection criteria</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 16&#160;237,92</p></td><td><p>0,00</p></td><td><p>&#8211; 16&#160;237,92</p></td></tr><tr><td><p>PL</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007&#8211; 2013)</p></td><td><p>2010</p></td><td><p>Lack of selection criteria</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;189&#160;601,12</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;189&#160;601,12</p></td></tr><tr><td><p>PL</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007&#8211; 2013)</p></td><td><p>2011</p></td><td><p>Lack of selection criteria</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 2&#160;290&#160;180,19</p></td><td><p>0,00</p></td><td><p>&#8211; 2&#160;290&#160;180,19</p></td></tr><tr><td><p>PL</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007&#8211; 2013)</p></td><td><p>2012</p></td><td><p>Lack of selection criteria</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;175&#160;231,69</p></td><td><p>0,00</p></td><td><p>&#8211; 1&#160;175&#160;231,69</p></td></tr><tr><td><p>PL</p></td><td><p>Rural Development EAFRD Axis 1+3 &#8212; Investment orientated measures (2007&#8211; 2013)</p></td><td><p>2013</p></td><td><p>Lack of selection criteria</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 172&#160;311,40</p></td><td><p>0,00</p></td><td><p>&#8211; 172&#160;311,40</p></td></tr><tr><td><p><span>TOTAL PL</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 5&#160;843&#160;562,32</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 5&#160;843&#160;562,32</span></p></td></tr><tr><td><p>PT</p></td><td><p>Rural Development EAFRD Axis 2 (2007&#8211; 2013, area related measures)</p></td><td><p>2008</p></td><td><p>late on&#8211; the&#8211; spot checks</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 81&#160;992,88</p></td><td><p>&#8211; 81&#160;992,88</p></td><td><p>0,00</p></td></tr><tr><td><p>PT</p></td><td><p>Rural Development EAFRD Axis 2 (2007&#8211; 2013, area related measures)</p></td><td><p>2009</p></td><td><p>late on&#8211; the&#8211; spot checks</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 3&#160;374&#160;908,49</p></td><td><p>&#8211; 2&#160;911&#160;944,67</p></td><td><p>&#8211; 462&#160;963,82</p></td></tr><tr><td><p>PT</p></td><td><p>Rural Development EAFRD Axis 2 (2007&#8211; 2013, area related measures)</p></td><td><p>2009</p></td><td><p>late on&#8211; the&#8211; spot checks</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 353&#160;974,42</p></td><td><p>0,00</p></td><td><p>&#8211; 353&#160;974,42</p></td></tr><tr><td><p>PT</p></td><td><p>Rural Development EAFRD Axis 2 (2007&#8211; 2013, area related measures)</p></td><td><p>2010</p></td><td><p>late on&#8211; the&#8211; spot checks</p></td><td><p>FLAT RATE</p></td><td><p>2,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 213&#160;427,37</p></td><td><p>0,00</p></td><td><p>&#8211; 213&#160;427,37</p></td></tr><tr><td><p>PT</p></td><td><p>Rural Development EAFRD Axis 2 (2007&#8211; 2013, area related measures)</p></td><td><p>2010</p></td><td><p>late on&#8211; the&#8211; spot checks</p></td><td><p>FLAT RATE</p></td><td><p>5,00 %</p></td><td><p>EUR</p></td><td><p>&#8211; 1&#160;682&#160;133,84</p></td><td><p>&#8211; 1&#160;446&#160;076,06</p></td><td><p>&#8211; 236&#160;057,78</p></td></tr><tr><td><p><span>TOTAL PT</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 5&#160;706&#160;437,00</span></p></td><td><p><span>&#8211; 4&#160;440&#160;013,61</span></p></td><td><p><span>&#8211; 1&#160;266&#160;423,39</span></p></td></tr><tr><td><p>SE</p></td><td><p>Rural Development EAFRD Axis 2 (2007&#8211; 2013, area related measures)</p></td><td><p>2010</p></td><td><p>Weaknesses in LPIS, CY 2009</p></td><td><p>ONE&#8211; OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 190&#160;380,00</p></td><td><p>0,00</p></td><td><p>&#8211; 190&#160;380,00</p></td></tr><tr><td><p>SE</p></td><td><p>Rural Development EAFRD Axis 2 (2007&#8211; 2013, area related measures)</p></td><td><p>2011</p></td><td><p>Weaknesses in LPIS, CY 2010</p></td><td><p>ONE&#8211; OFF</p></td><td><p>&#160;</p></td><td><p>EUR</p></td><td><p>&#8211; 143&#160;719,00</p></td><td><p>0,00</p></td><td><p>&#8211; 143&#160;719,00</p></td></tr><tr><td><p><span>TOTAL SE</span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 334&#160;099,00</span></p></td><td><p><span>0,00</span></p></td><td><p><span>&#8211; 334&#160;099,00</span></p></td></tr><tr><td><p><span>TOTAL<span>6711</span></span></p></td><td><p><span>EUR</span></p></td><td><p><span>&#8211; 14&#160;679&#160;596,27</span></p></td><td><p><span>&#8211; 4&#160;440&#160;013,61</span></p></td><td><p><span>&#8211; 10&#160;239&#160;582,66</span></p></td></tr></tbody></table>