# L_2014205EN.01006201.xml

| 12.7.2014 | EN | Official Journal of the European Union | L 205/62 |
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12.7.2014

EN

Official Journal of the European Union

L 205/62

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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:

| (1) | 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. |
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(1)

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.

| (2) | 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. |
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(2)

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.

| (3) | 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. |
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(3)

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.

| (4) | 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. |
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(4)

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.

| (5) | 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. |
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(5)

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.

| (6) | 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. |
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(6)

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.

| (7) | 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, |
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(7)

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,

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

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(1)  
  OJ L 160, 26 6 1999, p. 103.

1

(2)  
  OJ L 209, 11 8 2005, p. 1.

2

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ANNEX

| MS | Measure | Financial Year | Reason | Type | % | Currency | Amount | Deductions | Financial impact |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| BUDGET ITEM: 6701 |
| BE | Other Direct Aid — Bovines | 2010 | Payments for ineligible animals and incorrect application of sanctions | ONE– OFF | | EUR | – 133 335,00 | 0,00 | – 133 335,00 |
| BE | Other Direct Aid — Bovines | 2011 | Payments for ineligible animals and incorrect application of sanctions | ONE– OFF | | EUR | – 62 275,00 | 0,00 | – 62 275,00 |
| BE | Other Direct Aid — Bovines | 2012 | Payments for ineligible animals and incorrect application of sanctions | ONE– OFF | | EUR | – 110 550,00 | 0,00 | – 110 550,00 |
| TOTAL BE | EUR | – 306 160,00 | 0,00 | – 306 160,00 |
| CZ | Other Direct Aid — Article 68– 72 of Reg 73/2009 | 2011 | Undue payments and non– application of reductions/exclusions for animals with irregularities | ONE– OFF | | EUR | – 4 195,16 | 0,00 | – 4 195,16 |
| CZ | Other Direct Aid — Article 68– 72 of Reg 73/2009 | 2012 | Undue payments and non– application of reductions/exclusions for animals with irregularities | ONE– OFF | | EUR | – 68,74 | 0,00 | – 68,74 |
| TOTAL CZ | EUR | – 4 263,90 | 0,00 | – 4 263,90 |
| DE | Decoupled Direct Aids | 2008 | lack of extrapolation in case of overdeclaration below 3 % | ONE– OFF | | EUR | – 106 694,14 | 0,00 | – 106 694,14 |
| DE | Decoupled Direct Aids | 2009 | lack of extrapolation in case of overdeclaration below 3 % | ONE– OFF | | EUR | – 104 776,14 | 0,00 | – 104 776,14 |
| DE | Decoupled Direct Aids | 2009 | deficiencies in the measurement tolerance | ONE– OFF | | EUR | – 56 327,48 | 0,00 | – 56 327,48 |
| DE | Decoupled Direct Aids | 2010 | lack of extrapolation in case of overdeclaration below 3 % | ONE– OFF | | EUR | – 72 254,33 | 0,00 | – 72 254,33 |
| DE | Decoupled Direct Aids | 2010 | deficiencies in the measurement tolerance | ONE– OFF | | EUR | – 56 781,05 | 0,00 | – 56 781,05 |
| TOTAL DE | EUR | – 396 833,14 | 0,00 | – 396 833,14 |
| DK | Decoupled Direct Aids | 2011 | On– the– spot check weaknesses | FLAT RATE | 2,00 % | EUR | – 1 529 693,10 | 0,00 | – 1 529 693,10 |
| DK | Decoupled Direct Aids | 2011 | Retroactive recoveries and incorrect treatment of payment entitlements | ONE– OFF | | EUR | – 69 494,00 | 0,00 | – 69 494,00 |
| DK | Decoupled Direct Aids | 2012 | On– the– spot check weaknesses | FLAT RATE | 2,00 % | EUR | – 1 489 167,20 | 0,00 | – 1 489 167,20 |
| DK | Decoupled Direct Aids | 2012 | Retroactive recoveries and incorrect treatment of payment entitlements | ONE– OFF | | EUR | – 3 654,00 | 0,00 | – 3 654,00 |
| TOTAL DK | EUR | – 3 092 008,30 | 0,00 | – 3 092 008,30 |
| ES | Fishery Measures | 2004 | Not conclusive administrative controls, deficiencies in on– the– spot controls and external audit | FLAT RATE | 5,00 % | EUR | – 185 468,74 | 0,00 | – 185 468,74 |
| ES | Fishery Measures | 2005 | Not conclusive administrative controls, deficiencies in on– the– spot controls and external audit | FLAT RATE | 5,00 % | EUR | – 253 547,34 | 0,00 | – 253 547,34 |
| ES | Fishery Measures | 2006 | Not conclusive administrative controls, deficiencies in on– the– spot controls and external audit | FLAT RATE | 2,00 % | EUR | – 117 708,85 | 0,00 | – 117 708,85 |
| ES | Decoupled Direct Aids | 2010 | Weaknesses in the administrative controls, on– the– spot checks and recoveries | ONE– OFF | | EUR | – 53 541,40 | 0,00 | – 53 541,40 |
| ES | Decoupled Direct Aids | 2011 | Weaknesses in the administrative controls, on– the– spot checks and recoveries | ONE– OFF | | EUR | – 368,20 | 0,00 | – 368,20 |
| ES | Cross Compliance | 2009 | Leniency of the sanctioning system, CY2008 | ONE– OFF | | EUR | – 191 873,53 | – 383,75 | – 191 489,78 |
| ES | Cross Compliance | 2009 | Partial and ineffective check of many SMRs, CY2008 | FLAT RATE | 2,00 % | EUR | – 790 454,36 | – 218,52 | – 790 235,84 |
| ES | Cross Compliance | 2009 | Partial and ineffective check of many SMRs, CY2010 | FLAT RATE | 2,00 % | EUR | – 24 049,41 | 0,00 | – 24 049,41 |
| ES | Cross Compliance | 2010 | Partial and ineffective check of many SMRs, CY2008 | FLAT RATE | 2,00 % | EUR | – 638,55 | 0,00 | – 638,55 |
| ES | Cross Compliance | 2010 | Partial and ineffective check of many SMRs, CY2009 | FLAT RATE | 2,00 % | EUR | – 781 951,76 | – 1 002,96 | – 780 948,80 |
| ES | Cross Compliance | 2010 | Partial and ineffective check of many SMRs, CY2010 | FLAT RATE | 2,00 % | EUR | – 30,92 | 0,00 | – 30,92 |
| ES | Cross Compliance | 2011 | Partial and ineffective check of many SMRs, CY2008 | FLAT RATE | 2,00 % | EUR | – 117,27 | 0,00 | – 117,27 |
| ES | Cross Compliance | 2011 | Partial and ineffective check of many SMRs, CY2009 | FLAT RATE | 2,00 % | EUR | – 570,44 | 0,00 | – 570,44 |
| ES | Cross Compliance | 2011 | Partial and ineffective check of many SMRs, CY2010 | FLAT RATE | 2,00 % | EUR | – 824 194,02 | 0,00 | – 824 194,02 |
| TOTAL ES | EUR | – 3 224 514,79 | – 1 605,23 | – 3 222 909,56 |
| FI | Decoupled Direct Aids | 2010 | Weaknesses in LPIS, on– the– spot checks and calculation of reductions | ONE– OFF | | EUR | – 289 992,10 | 0,00 | – 289 992,10 |
| FI | Decoupled Direct Aids | 2011 | Weaknesses in LPIS, on– the– spot checks and calculation of reductions | ONE– OFF | | EUR | – 961 208,71 | 0,00 | – 961 208,71 |
| FI | Decoupled Direct Aids | 2012 | Weaknesses in LPIS, on– the– spot checks and calculation of reductions | ONE– OFF | | EUR | – 1 384 610,18 | 0,00 | – 1 384 610,18 |
| TOTAL FI | EUR | – 2 635 810,99 | 0,00 | – 2 635 810,99 |
| FR | Milk — Schoolmilk | 2009 | late on– the– spot control for School milk scheme (school year 2008– 2009) | FLAT RATE | 5,00 % | EUR | – 290 282,58 | 0,00 | – 290 282,58 |
| FR | Milk — Schoolmilk | 2010 | late on– the– spot control for School milk scheme (school year 2008– 2009) | FLAT RATE | 5,00 % | EUR | – 351 047,94 | 0,00 | – 351 047,94 |
| FR | Milk — Schoolmilk | 2011 | late on– the– spot control for School milk scheme (school year 2008– 2009) | FLAT RATE | 5,00 % | EUR | – 1 610,58 | 0,00 | – 1 610,58 |
| FR | Milk — Schoolmilk | 2012 | late on– the– spot control for School milk scheme (school year 2008– 2009) | FLAT RATE | 5,00 % | EUR | – 474,30 | 0,00 | – 474,30 |
| FR | Entitlements | 2010 | irregular allocations of the national reserve and consolidation of the forage areas | FLAT RATE | 10,00 % | EUR | – 5 938 076,49 | 0,00 | – 5 938 076,49 |
| FR | Entitlements | 2010 | irregular allocations of the national reserve and consolidation of the forage areas | ONE– OFF | | EUR | – 2 584 040,40 | 0,00 | – 2 584 040,40 |
| FR | Entitlements | 2011 | irregular allocations of the national reserve and consolidation of the forage areas | FLAT RATE | 10,00 % | EUR | – 3 176 345,75 | 0,00 | – 3 176 345,75 |
| FR | Entitlements | 2011 | irregular allocations of the national reserve and consolidation of the forage areas | ONE– OFF | | EUR | – 2 584 032,47 | 0,00 | – 2 584 032,47 |
| FR | Entitlements | 2012 | irregular allocations of the national reserve and consolidation of the forage areas | FLAT RATE | 10,00 % | EUR | – 3 176 345,75 | 0,00 | – 3 176 345,75 |
| FR | Entitlements | 2012 | irregular allocations of the national reserve and consolidation of the forage areas | ONE– OFF | | EUR | – 2 584 031,62 | 0,00 | – 2 584 031,62 |
| TOTAL FR | EUR | – 20 686 287,88 | 0,00 | – 20 686 287,88 |
| GB | Decoupled Direct Aids | 2011 | Weaknesses in LPIS and on– the– spot checks | ONE– OFF | | EUR | – 2 563 473,00 | 0,00 | – 2 563 473,00 |
| TOTAL GB | EUR | – 2 563 473,00 | 0,00 | – 2 563 473,00 |
| IT | Fruit and Vegetables — Tomato Processing | 2008 | Weaknesses in administrative and accounting checks; No reconciling records held by producer organisations and processors with the accounts required under national law | FLAT RATE | 5,00 % | EUR | – 2 332 156,30 | – 932 862,52 | – 1 399 293,78 |
| IT | Fruit and Vegetables — Tomato Processing | 2010 | Weaknesses in administrative and accounting checks; No reconciling records held by producer organisations and processors with the accounts required under national law | FLAT RATE | 5,00 % | EUR | 720,02 | 0,00 | 720,02 |
| IT | Irregularities | 2012 | Lack of information on the undertaken recovery actions | ONE– OFF | | EUR | – 2 362 005,73 | 0,00 | – 2 362 005,73 |
| IT | Irregularities | 2012 | Negligence in the recovery procedure | ONE– OFF | | EUR | – 1 283 164,95 | 0,00 | – 1 283 164,95 |
| IT | Irregularities | 2012 | Non– reporting in Annex III | ONE– OFF | | EUR | – 1 460 976,88 | 0,00 | – 1 460 976,88 |
| TOTAL IT | EUR | – 7 437 583,84 | – 932 862,52 | – 6 504 721,32 |
| LV | Decoupled Direct Aids | 2011 | Weaknesses following the obvious errors and in the on– the– spot checks with errors below 3 % | ONE– OFF | | EUR | – 15 324,30 | 0,00 | – 15 324,30 |
| LV | Decoupled Direct Aids | 2012 | Weaknesses following the obvious errors and in the on– the– spot checks with errors below 3 % | ONE– OFF | | EUR | – 3 399,21 | 0,00 | – 3 399,21 |
| LV | Cross Compliance | 2009 | 4 GAEC not defined, incorrect calculation of sanction, CY 2008 | FLAT RATE | 5,00 % | EUR | – 254 163,51 | 0,00 | – 254 163,51 |
| LV | Cross Compliance | 2010 | 2 GAEC not defined, deficiencies in checks for SMR4 and tolerance applied for SMR7, CY 2009 | FLAT RATE | 2,00 % | EUR | – 181 777,79 | 0,00 | – 181 777,79 |
| LV | Cross Compliance | 2010 | 4 GAEC not defined, incorrect calculation of sanction, CY 2008 | FLAT RATE | 5,00 % | EUR | – 179,81 | 0,00 | – 179,81 |
| LV | Cross Compliance | 2011 | 2 GAEC not defined, deficiencies in checks for SMR4 and tolerance applied for SMR7, CY 2009 | FLAT RATE | 2,00 % | EUR | – 100,05 | 0,00 | – 100,05 |
| LV | Cross Compliance | 2011 | 4 GAEC not defined, incorrect calculation of sanction, CY 2008 | FLAT RATE | 5,00 % | EUR | 14,86 | 0,00 | 14,86 |
| LV | Cross Compliance | 2011 | Deficiencies in checks for SMR4 and tolerance applied for SMR7, CY 2010 | ONE– OFF | | EUR | – 2 230,28 | 0,00 | – 2 230,28 |
| LV | Cross Compliance | 2012 | 2 GAEC not defined, deficiencies in checks for SMR4 and tolerance applied for SMR7, CY 2009 | FLAT RATE | 2,00 % | EUR | – 0,19 | 0,00 | – 0,19 |
| TOTAL LV | EUR | – 457 160,28 | 0,00 | – 457 160,28 |
| SE | Decoupled Direct Aids | 2010 | Weaknesses in LPIS, CY 2009 | ONE– OFF | | EUR | – 1 117 986,60 | 0,00 | – 1 117 986,60 |
| SE | Decoupled Direct Aids | 2011 | Weaknesses in LPIS, CY 2010 | ONE– OFF | | EUR | – 15 591,00 | 0,00 | – 15 591,00 |
| TOTAL SE | EUR | – 1 133 577,60 | 0,00 | – 1 133 577,60 |
| SI | Decoupled Direct Aids | 2010 | Weakness in verification of small parcels to respect the definition of agricultural parcels | FLAT RATE | 5,00 % | EUR | – 85 780,08 | – 2 203,29 | – 83 576,79 |
| SI | Decoupled Direct Aids | 2010 | Non– extrapolation of control result in case of difference below 3 % | ONE– OFF | | EUR | – 1 771,90 | – 10,97 | – 1 760,93 |
| SI | Decoupled Direct Aids | 2011 | Weakness in verification of small parcels to respect the definition of agricultural parcels | FLAT RATE | 5,00 % | EUR | – 115 956,46 | 0,00 | – 115 956,46 |
| SI | Decoupled Direct Aids | 2011 | Non– extrapolation of control result in case of difference below 3 % | ONE– OFF | | EUR | – 6 376,67 | – 7,62 | – 6 369,05 |
| SI | Decoupled Direct Aids | 2012 | Weakness in verification of small parcels to respect the definition of agricultural parcels | FLAT RATE | 5,00 % | EUR | – 131 269,23 | 0,00 | – 131 269,23 |
| SI | Decoupled Direct Aids | 2012 | Non– extrapolation of control result in case of difference below 3 % | ONE– OFF | | EUR | – 6 506,76 | – 7,78 | – 6 498,98 |
| TOTAL SI | EUR | – 347 661,10 | – 2 229,66 | – 345 431,44 |
| TOTAL 6701 | EUR | – 42 285 334,82 | – 936 697,41 | – 41 348 637,41 |
| BUDGET ITEM: 6711 |
| DK | Rural Development EAFRD Axis 2 (2007– 2013, area related measures) | 2011 | On– the– spot check weaknesses | FLAT RATE | 2,00 % | EUR | – 138 216,28 | 0,00 | – 138 216,28 |
| DK | Rural Development EAFRD Axis 2 (2007– 2013, area related measures) | 2012 | On– the– spot check weaknesses | FLAT RATE | 2,00 % | EUR | – 114 814,02 | 0,00 | – 114 814,02 |
| TOTAL DK | EUR | – 253 030,30 | 0,00 | – 253 030,30 |
| ES | Cross Compliance | 2009 | Partial and ineffective check of many SMRs, CY2008 | FLAT RATE | 2,00 % | EUR | – 25 382,59 | 0,00 | – 25 382,59 |
| ES | Cross Compliance | 2009 | Partial and ineffective check of many SMRs, CY2009 | FLAT RATE | 2,00 % | EUR | – 1 341,72 | 0,00 | – 1 341,72 |
| ES | Cross Compliance | 2010 | Partial and ineffective check of many SMRs, CY2008 | FLAT RATE | 2,00 % | EUR | 18,14 | 0,00 | 18,14 |
| ES | Cross Compliance | 2010 | Partial and ineffective check of many SMRs, CY2009 | FLAT RATE | 2,00 % | EUR | – 34 511,04 | 0,00 | – 34 511,04 |
| ES | Cross Compliance | 2010 | Partial and ineffective check of many SMRs, CY2010 | FLAT RATE | 2,00 % | EUR | – 317,20 | 0,00 | – 317,20 |
| ES | Cross Compliance | 2011 | Partial and ineffective check of many SMRs, CY2008 | FLAT RATE | 2,00 % | EUR | – 36,65 | 0,00 | – 36,65 |
| ES | Cross Compliance | 2011 | Partial and ineffective check of many SMRs, CY2009 | FLAT RATE | 2,00 % | EUR | – 69,84 | 0,00 | – 69,84 |
| ES | Cross Compliance | 2011 | Partial and ineffective check of many SMRs, CY2010 | FLAT RATE | 2,00 % | EUR | – 39 292,14 | 0,00 | – 39 292,14 |
| TOTAL ES | EUR | – 100 933,04 | 0,00 | – 100 933,04 |
| FI | Rural Development EAFRD Axis 2 (2007– 2013, area related measures) | 2010 | Weaknesses in LPIS, on– the– spot checks and calculation of reductions | ONE– OFF | | EUR | – 132 350,41 | 0,00 | – 132 350,41 |
| FI | Rural Development EAFRD Axis 2 (2007– 2013, area related measures) | 2011 | Weaknesses in LPIS, on– the– spot checks and calculation of reductions | ONE– OFF | | EUR | – 449 325,95 | 0,00 | – 449 325,95 |
| FI | Rural Development EAFRD Axis 2 (2007– 2013, area related measures) | 2012 | Weaknesses in LPIS, on– the– spot checks and calculation of reductions | ONE– OFF | | EUR | – 558 189,31 | 0,00 | – 558 189,31 |
| TOTAL FI | EUR | – 1 139 865,67 | 0,00 | – 1 139 865,67 |
| GB | Rural Development EAFRD Axis 2 (2007– 2013, area related measures) | 2011 | Weaknesses in LPIS and on– the– spot checks | ONE– OFF | | EUR | – 614 769,00 | 0,00 | – 614 769,00 |
| TOTAL GB | EUR | – 614 769,00 | 0,00 | – 614 769,00 |
| HU | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007– 2013) | 2009 | inadequate key control — support paid to ineligible beneficiaries (compulsory training not attended) | FLAT RATE | 10,00 % | EUR | – 131 333,83 | 0,00 | – 131 333,83 |
| HU | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007– 2013) | 2010 | inadequate key control — support paid to ineligible beneficiaries (compulsory training not attended) | FLAT RATE | 10,00 % | EUR | – 149 391,75 | 0,00 | – 149 391,75 |
| HU | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007– 2013) | 2011 | inadequate key control — support paid to ineligible beneficiaries (compulsory training not attended) | FLAT RATE | 10,00 % | EUR | – 42 101,65 | 0,00 | – 42 101,65 |
| HU | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007– 2013) | 2012 | inadequate key control — support paid to ineligible beneficiaries (compulsory training not attended) | FLAT RATE | 10,00 % | EUR | – 60 885,25 | 0,00 | – 60 885,25 |
| TOTAL HU | EUR | – 383 712,48 | 0,00 | – 383 712,48 |
| LV | Cross Compliance | 2009 | 4 GAEC not defined, incorrect calculation of sanction, CY 2008 | FLAT RATE | 5,00 % | EUR | – 212 566,45 | 0,00 | – 212 566,45 |
| LV | Cross Compliance | 2010 | 2 GAEC not defined, deficiencies in checks for SMR4 and tolerance applied for SMR7, CY 2009 | FLAT RATE | 2,00 % | EUR | – 92 731,87 | 0,00 | – 92 731,87 |
| LV | Cross Compliance | 2010 | 4 GAEC not defined, incorrect calculation of sanction, CY 2008 | FLAT RATE | 5,00 % | EUR | 1 146,35 | 0,00 | 1 146,35 |
| LV | Cross Compliance | 2011 | 2 GAEC not defined, deficiencies in checks for SMR4 and tolerance applied for SMR7, CY 2009 | FLAT RATE | 2,00 % | EUR | 249,48 | 0,00 | 249,48 |
| LV | Cross Compliance | 2011 | 4 GAEC not defined, incorrect calculation of sanction, CY 2008 | FLAT RATE | 5,00 % | EUR | 425,78 | 0,00 | 425,78 |
| LV | Cross Compliance | 2012 | 2 GAEC not defined, deficiencies in checks for SMR4 and tolerance applied for SMR7, CY 2009 | FLAT RATE | 2,00 % | EUR | 106,22 | 0,00 | 106,22 |
| LV | Cross Compliance | 2012 | 4 GAEC not defined, incorrect calculation of sanction, CY 2008 | FLAT RATE | 5,00 % | EUR | 183,03 | 0,00 | 183,03 |
| TOTAL LV | EUR | – 303 187,46 | 0,00 | – 303 187,46 |
| PL | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007– 2013) | 2009 | Lack of selection criteria | FLAT RATE | 5,00 % | EUR | – 16 237,92 | 0,00 | – 16 237,92 |
| PL | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007– 2013) | 2010 | Lack of selection criteria | FLAT RATE | 5,00 % | EUR | – 2 189 601,12 | 0,00 | – 2 189 601,12 |
| PL | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007– 2013) | 2011 | Lack of selection criteria | FLAT RATE | 5,00 % | EUR | – 2 290 180,19 | 0,00 | – 2 290 180,19 |
| PL | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007– 2013) | 2012 | Lack of selection criteria | FLAT RATE | 5,00 % | EUR | – 1 175 231,69 | 0,00 | – 1 175 231,69 |
| PL | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007– 2013) | 2013 | Lack of selection criteria | FLAT RATE | 5,00 % | EUR | – 172 311,40 | 0,00 | – 172 311,40 |
| TOTAL PL | EUR | – 5 843 562,32 | 0,00 | – 5 843 562,32 |
| PT | Rural Development EAFRD Axis 2 (2007– 2013, area related measures) | 2008 | late on– the– spot checks | FLAT RATE | 5,00 % | EUR | – 81 992,88 | – 81 992,88 | 0,00 |
| PT | Rural Development EAFRD Axis 2 (2007– 2013, area related measures) | 2009 | late on– the– spot checks | FLAT RATE | 5,00 % | EUR | – 3 374 908,49 | – 2 911 944,67 | – 462 963,82 |
| PT | Rural Development EAFRD Axis 2 (2007– 2013, area related measures) | 2009 | late on– the– spot checks | FLAT RATE | 2,00 % | EUR | – 353 974,42 | 0,00 | – 353 974,42 |
| PT | Rural Development EAFRD Axis 2 (2007– 2013, area related measures) | 2010 | late on– the– spot checks | FLAT RATE | 2,00 % | EUR | – 213 427,37 | 0,00 | – 213 427,37 |
| PT | Rural Development EAFRD Axis 2 (2007– 2013, area related measures) | 2010 | late on– the– spot checks | FLAT RATE | 5,00 % | EUR | – 1 682 133,84 | – 1 446 076,06 | – 236 057,78 |
| TOTAL PT | EUR | – 5 706 437,00 | – 4 440 013,61 | – 1 266 423,39 |
| SE | Rural Development EAFRD Axis 2 (2007– 2013, area related measures) | 2010 | Weaknesses in LPIS, CY 2009 | ONE– OFF | | EUR | – 190 380,00 | 0,00 | – 190 380,00 |
| SE | Rural Development EAFRD Axis 2 (2007– 2013, area related measures) | 2011 | Weaknesses in LPIS, CY 2010 | ONE– OFF | | EUR | – 143 719,00 | 0,00 | – 143 719,00 |
| TOTAL SE | EUR | – 334 099,00 | 0,00 | – 334 099,00 |
| TOTAL 6711 | EUR | – 14 679 596,27 | – 4 440 013,61 | – 10 239 582,66 |

MS

Measure

Financial Year

Reason

Type

%

Currency

Amount

Deductions

Financial impact

BUDGET ITEM: 6701

BE

Other Direct Aid — Bovines

2010

Payments for ineligible animals and incorrect application of sanctions

ONE– OFF

EUR

– 133 335,00

0,00

– 133 335,00

BE

Other Direct Aid — Bovines

2011

Payments for ineligible animals and incorrect application of sanctions

ONE– OFF

EUR

– 62 275,00

0,00

– 62 275,00

BE

Other Direct Aid — Bovines

2012

Payments for ineligible animals and incorrect application of sanctions

ONE– OFF

EUR

– 110 550,00

0,00

– 110 550,00

TOTAL BE

EUR

– 306 160,00

0,00

– 306 160,00

CZ

Other Direct Aid — Article 68– 72 of Reg 73/2009

2011

Undue payments and non– application of reductions/exclusions for animals with irregularities

ONE– OFF

EUR

– 4 195,16

0,00

– 4 195,16

CZ

Other Direct Aid — Article 68– 72 of Reg 73/2009

2012

Undue payments and non– application of reductions/exclusions for animals with irregularities

ONE– OFF

EUR

– 68,74

0,00

– 68,74

TOTAL CZ

EUR

– 4 263,90

0,00

– 4 263,90

DE

Decoupled Direct Aids

2008

lack of extrapolation in case of overdeclaration below 3 %

ONE– OFF

EUR

– 106 694,14

0,00

– 106 694,14

DE

Decoupled Direct Aids

2009

lack of extrapolation in case of overdeclaration below 3 %

ONE– OFF

EUR

– 104 776,14

0,00

– 104 776,14

DE

Decoupled Direct Aids

2009

deficiencies in the measurement tolerance

ONE– OFF

EUR

– 56 327,48

0,00

– 56 327,48

DE

Decoupled Direct Aids

2010

lack of extrapolation in case of overdeclaration below 3 %

ONE– OFF

EUR

– 72 254,33

0,00

– 72 254,33

DE

Decoupled Direct Aids

2010

deficiencies in the measurement tolerance

ONE– OFF

EUR

– 56 781,05

0,00

– 56 781,05

TOTAL DE

EUR

– 396 833,14

0,00

– 396 833,14

DK

Decoupled Direct Aids

2011

On– the– spot check weaknesses

FLAT RATE

2,00 %

EUR

– 1 529 693,10

0,00

– 1 529 693,10

DK

Decoupled Direct Aids

2011

Retroactive recoveries and incorrect treatment of payment entitlements

ONE– OFF

EUR

– 69 494,00

0,00

– 69 494,00

DK

Decoupled Direct Aids

2012

On– the– spot check weaknesses

FLAT RATE

2,00 %

EUR

– 1 489 167,20

0,00

– 1 489 167,20

DK

Decoupled Direct Aids

2012

Retroactive recoveries and incorrect treatment of payment entitlements

ONE– OFF

EUR

– 3 654,00

0,00

– 3 654,00

TOTAL DK

EUR

– 3 092 008,30

0,00

– 3 092 008,30

ES

Fishery Measures

2004

Not conclusive administrative controls, deficiencies in on– the– spot controls and external audit

FLAT RATE

5,00 %

EUR

– 185 468,74

0,00

– 185 468,74

ES

Fishery Measures

2005

Not conclusive administrative controls, deficiencies in on– the– spot controls and external audit

FLAT RATE

5,00 %

EUR

– 253 547,34

0,00

– 253 547,34

ES

Fishery Measures

2006

Not conclusive administrative controls, deficiencies in on– the– spot controls and external audit

FLAT RATE

2,00 %

EUR

– 117 708,85

0,00

– 117 708,85

ES

Decoupled Direct Aids

2010

Weaknesses in the administrative controls, on– the– spot checks and recoveries

ONE– OFF

EUR

– 53 541,40

0,00

– 53 541,40

ES

Decoupled Direct Aids

2011

Weaknesses in the administrative controls, on– the– spot checks and recoveries

ONE– OFF

EUR

– 368,20

0,00

– 368,20

ES

Cross Compliance

2009

Leniency of the sanctioning system, CY2008

ONE– OFF

EUR

– 191 873,53

– 383,75

– 191 489,78

ES

Cross Compliance

2009

Partial and ineffective check of many SMRs, CY2008

FLAT RATE

2,00 %

EUR

– 790 454,36

– 218,52

– 790 235,84

ES

Cross Compliance

2009

Partial and ineffective check of many SMRs, CY2010

FLAT RATE

2,00 %

EUR

– 24 049,41

0,00

– 24 049,41

ES

Cross Compliance

2010

Partial and ineffective check of many SMRs, CY2008

FLAT RATE

2,00 %

EUR

– 638,55

0,00

– 638,55

ES

Cross Compliance

2010

Partial and ineffective check of many SMRs, CY2009

FLAT RATE

2,00 %

EUR

– 781 951,76

– 1 002,96

– 780 948,80

ES

Cross Compliance

2010

Partial and ineffective check of many SMRs, CY2010

FLAT RATE

2,00 %

EUR

– 30,92

0,00

– 30,92

ES

Cross Compliance

2011

Partial and ineffective check of many SMRs, CY2008

FLAT RATE

2,00 %

EUR

– 117,27

0,00

– 117,27

ES

Cross Compliance

2011

Partial and ineffective check of many SMRs, CY2009

FLAT RATE

2,00 %

EUR

– 570,44

0,00

– 570,44

ES

Cross Compliance

2011

Partial and ineffective check of many SMRs, CY2010

FLAT RATE

2,00 %

EUR

– 824 194,02

0,00

– 824 194,02

TOTAL ES

EUR

– 3 224 514,79

– 1 605,23

– 3 222 909,56

FI

Decoupled Direct Aids

2010

Weaknesses in LPIS, on– the– spot checks and calculation of reductions

ONE– OFF

EUR

– 289 992,10

0,00

– 289 992,10

FI

Decoupled Direct Aids

2011

Weaknesses in LPIS, on– the– spot checks and calculation of reductions

ONE– OFF

EUR

– 961 208,71

0,00

– 961 208,71

FI

Decoupled Direct Aids

2012

Weaknesses in LPIS, on– the– spot checks and calculation of reductions

ONE– OFF

EUR

– 1 384 610,18

0,00

– 1 384 610,18

TOTAL FI

EUR

– 2 635 810,99

0,00

– 2 635 810,99

FR

Milk — Schoolmilk

2009

late on– the– spot control for School milk scheme (school year 2008– 2009)

FLAT RATE

5,00 %

EUR

– 290 282,58

0,00

– 290 282,58

FR

Milk — Schoolmilk

2010

late on– the– spot control for School milk scheme (school year 2008– 2009)

FLAT RATE

5,00 %

EUR

– 351 047,94

0,00

– 351 047,94

FR

Milk — Schoolmilk

2011

late on– the– spot control for School milk scheme (school year 2008– 2009)

FLAT RATE

5,00 %

EUR

– 1 610,58

0,00

– 1 610,58

FR

Milk — Schoolmilk

2012

late on– the– spot control for School milk scheme (school year 2008– 2009)

FLAT RATE

5,00 %

EUR

– 474,30

0,00

– 474,30

FR

Entitlements

2010

irregular allocations of the national reserve and consolidation of the forage areas

FLAT RATE

10,00 %

EUR

– 5 938 076,49

0,00

– 5 938 076,49

FR

Entitlements

2010

irregular allocations of the national reserve and consolidation of the forage areas

ONE– OFF

EUR

– 2 584 040,40

0,00

– 2 584 040,40

FR

Entitlements

2011

irregular allocations of the national reserve and consolidation of the forage areas

FLAT RATE

10,00 %

EUR

– 3 176 345,75

0,00

– 3 176 345,75

FR

Entitlements

2011

irregular allocations of the national reserve and consolidation of the forage areas

ONE– OFF

EUR

– 2 584 032,47

0,00

– 2 584 032,47

FR

Entitlements

2012

irregular allocations of the national reserve and consolidation of the forage areas

FLAT RATE

10,00 %

EUR

– 3 176 345,75

0,00

– 3 176 345,75

FR

Entitlements

2012

irregular allocations of the national reserve and consolidation of the forage areas

ONE– OFF

EUR

– 2 584 031,62

0,00

– 2 584 031,62

TOTAL FR

EUR

– 20 686 287,88

0,00

– 20 686 287,88

GB

Decoupled Direct Aids

2011

Weaknesses in LPIS and on– the– spot checks

ONE– OFF

EUR

– 2 563 473,00

0,00

– 2 563 473,00

TOTAL GB

EUR

– 2 563 473,00

0,00

– 2 563 473,00

IT

Fruit and Vegetables — Tomato Processing

2008

Weaknesses in administrative and accounting checks; No reconciling records held by producer organisations and processors with the accounts required under national law

FLAT RATE

5,00 %

EUR

– 2 332 156,30

– 932 862,52

– 1 399 293,78

IT

Fruit and Vegetables — Tomato Processing

2010

Weaknesses in administrative and accounting checks; No reconciling records held by producer organisations and processors with the accounts required under national law

FLAT RATE

5,00 %

EUR

720,02

0,00

720,02

IT

Irregularities

2012

Lack of information on the undertaken recovery actions

ONE– OFF

EUR

– 2 362 005,73

0,00

– 2 362 005,73

IT

Irregularities

2012

Negligence in the recovery procedure

ONE– OFF

EUR

– 1 283 164,95

0,00

– 1 283 164,95

IT

Irregularities

2012

Non– reporting in Annex III

ONE– OFF

EUR

– 1 460 976,88

0,00

– 1 460 976,88

TOTAL IT

EUR

– 7 437 583,84

– 932 862,52

– 6 504 721,32

LV

Decoupled Direct Aids

2011

Weaknesses following the obvious errors and in the on– the– spot checks with errors below 3 %

ONE– OFF

EUR

– 15 324,30

0,00

– 15 324,30

LV

Decoupled Direct Aids

2012

Weaknesses following the obvious errors and in the on– the– spot checks with errors below 3 %

ONE– OFF

EUR

– 3 399,21

0,00

– 3 399,21

LV

Cross Compliance

2009

4 GAEC not defined, incorrect calculation of sanction, CY 2008

FLAT RATE

5,00 %

EUR

– 254 163,51

0,00

– 254 163,51

LV

Cross Compliance

2010

2 GAEC not defined, deficiencies in checks for SMR4 and tolerance applied for SMR7, CY 2009

FLAT RATE

2,00 %

EUR

– 181 777,79

0,00

– 181 777,79

LV

Cross Compliance

2010

4 GAEC not defined, incorrect calculation of sanction, CY 2008

FLAT RATE

5,00 %

EUR

– 179,81

0,00

– 179,81

LV

Cross Compliance

2011

2 GAEC not defined, deficiencies in checks for SMR4 and tolerance applied for SMR7, CY 2009

FLAT RATE

2,00 %

EUR

– 100,05

0,00

– 100,05

LV

Cross Compliance

2011

4 GAEC not defined, incorrect calculation of sanction, CY 2008

FLAT RATE

5,00 %

EUR

14,86

0,00

14,86

LV

Cross Compliance

2011

Deficiencies in checks for SMR4 and tolerance applied for SMR7, CY 2010

ONE– OFF

EUR

– 2 230,28

0,00

– 2 230,28

LV

Cross Compliance

2012

2 GAEC not defined, deficiencies in checks for SMR4 and tolerance applied for SMR7, CY 2009

FLAT RATE

2,00 %

EUR

– 0,19

0,00

– 0,19

TOTAL LV

EUR

– 457 160,28

0,00

– 457 160,28

SE

Decoupled Direct Aids

2010

Weaknesses in LPIS, CY 2009

ONE– OFF

EUR

– 1 117 986,60

0,00

– 1 117 986,60

SE

Decoupled Direct Aids

2011

Weaknesses in LPIS, CY 2010

ONE– OFF

EUR

– 15 591,00

0,00

– 15 591,00

TOTAL SE

EUR

– 1 133 577,60

0,00

– 1 133 577,60

SI

Decoupled Direct Aids

2010

Weakness in verification of small parcels to respect the definition of agricultural parcels

FLAT RATE

5,00 %

EUR

– 85 780,08

– 2 203,29

– 83 576,79

SI

Decoupled Direct Aids

2010

Non– extrapolation of control result in case of difference below 3 %

ONE– OFF

EUR

– 1 771,90

– 10,97

– 1 760,93

SI

Decoupled Direct Aids

2011

Weakness in verification of small parcels to respect the definition of agricultural parcels

FLAT RATE

5,00 %

EUR

– 115 956,46

0,00

– 115 956,46

SI

Decoupled Direct Aids

2011

Non– extrapolation of control result in case of difference below 3 %

ONE– OFF

EUR

– 6 376,67

– 7,62

– 6 369,05

SI

Decoupled Direct Aids

2012

Weakness in verification of small parcels to respect the definition of agricultural parcels

FLAT RATE

5,00 %

EUR

– 131 269,23

0,00

– 131 269,23

SI

Decoupled Direct Aids

2012

Non– extrapolation of control result in case of difference below 3 %

ONE– OFF

EUR

– 6 506,76

– 7,78

– 6 498,98

TOTAL SI

EUR

– 347 661,10

– 2 229,66

– 345 431,44

TOTAL 6701

EUR

– 42 285 334,82

– 936 697,41

– 41 348 637,41

BUDGET ITEM: 6711

DK

Rural Development EAFRD Axis 2 (2007– 2013, area related measures)

2011

On– the– spot check weaknesses

FLAT RATE

2,00 %

EUR

– 138 216,28

0,00

– 138 216,28

DK

Rural Development EAFRD Axis 2 (2007– 2013, area related measures)

2012

On– the– spot check weaknesses

FLAT RATE

2,00 %

EUR

– 114 814,02

0,00

– 114 814,02

TOTAL DK

EUR

– 253 030,30

0,00

– 253 030,30

ES

Cross Compliance

2009

Partial and ineffective check of many SMRs, CY2008

FLAT RATE

2,00 %

EUR

– 25 382,59

0,00

– 25 382,59

ES

Cross Compliance

2009

Partial and ineffective check of many SMRs, CY2009

FLAT RATE

2,00 %

EUR

– 1 341,72

0,00

– 1 341,72

ES

Cross Compliance

2010

Partial and ineffective check of many SMRs, CY2008

FLAT RATE

2,00 %

EUR

18,14

0,00

18,14

ES

Cross Compliance

2010

Partial and ineffective check of many SMRs, CY2009

FLAT RATE

2,00 %

EUR

– 34 511,04

0,00

– 34 511,04

ES

Cross Compliance

2010

Partial and ineffective check of many SMRs, CY2010

FLAT RATE

2,00 %

EUR

– 317,20

0,00

– 317,20

ES

Cross Compliance

2011

Partial and ineffective check of many SMRs, CY2008

FLAT RATE

2,00 %

EUR

– 36,65

0,00

– 36,65

ES

Cross Compliance

2011

Partial and ineffective check of many SMRs, CY2009

FLAT RATE

2,00 %

EUR

– 69,84

0,00

– 69,84

ES

Cross Compliance

2011

Partial and ineffective check of many SMRs, CY2010

FLAT RATE

2,00 %

EUR

– 39 292,14

0,00

– 39 292,14

TOTAL ES

EUR

– 100 933,04

0,00

– 100 933,04

FI

Rural Development EAFRD Axis 2 (2007– 2013, area related measures)

2010

Weaknesses in LPIS, on– the– spot checks and calculation of reductions

ONE– OFF

EUR

– 132 350,41

0,00

– 132 350,41

FI

Rural Development EAFRD Axis 2 (2007– 2013, area related measures)

2011

Weaknesses in LPIS, on– the– spot checks and calculation of reductions

ONE– OFF

EUR

– 449 325,95

0,00

– 449 325,95

FI

Rural Development EAFRD Axis 2 (2007– 2013, area related measures)

2012

Weaknesses in LPIS, on– the– spot checks and calculation of reductions

ONE– OFF

EUR

– 558 189,31

0,00

– 558 189,31

TOTAL FI

EUR

– 1 139 865,67

0,00

– 1 139 865,67

GB

Rural Development EAFRD Axis 2 (2007– 2013, area related measures)

2011

Weaknesses in LPIS and on– the– spot checks

ONE– OFF

EUR

– 614 769,00

0,00

– 614 769,00

TOTAL GB

EUR

– 614 769,00

0,00

– 614 769,00

HU

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007– 2013)

2009

inadequate key control — support paid to ineligible beneficiaries (compulsory training not attended)

FLAT RATE

10,00 %

EUR

– 131 333,83

0,00

– 131 333,83

HU

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007– 2013)

2010

inadequate key control — support paid to ineligible beneficiaries (compulsory training not attended)

FLAT RATE

10,00 %

EUR

– 149 391,75

0,00

– 149 391,75

HU

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007– 2013)

2011

inadequate key control — support paid to ineligible beneficiaries (compulsory training not attended)

FLAT RATE

10,00 %

EUR

– 42 101,65

0,00

– 42 101,65

HU

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007– 2013)

2012

inadequate key control — support paid to ineligible beneficiaries (compulsory training not attended)

FLAT RATE

10,00 %

EUR

– 60 885,25

0,00

– 60 885,25

TOTAL HU

EUR

– 383 712,48

0,00

– 383 712,48

LV

Cross Compliance

2009

4 GAEC not defined, incorrect calculation of sanction, CY 2008

FLAT RATE

5,00 %

EUR

– 212 566,45

0,00

– 212 566,45

LV

Cross Compliance

2010

2 GAEC not defined, deficiencies in checks for SMR4 and tolerance applied for SMR7, CY 2009

FLAT RATE

2,00 %

EUR

– 92 731,87

0,00

– 92 731,87

LV

Cross Compliance

2010

4 GAEC not defined, incorrect calculation of sanction, CY 2008

FLAT RATE

5,00 %

EUR

1 146,35

0,00

1 146,35

LV

Cross Compliance

2011

2 GAEC not defined, deficiencies in checks for SMR4 and tolerance applied for SMR7, CY 2009

FLAT RATE

2,00 %

EUR

249,48

0,00

249,48

LV

Cross Compliance

2011

4 GAEC not defined, incorrect calculation of sanction, CY 2008

FLAT RATE

5,00 %

EUR

425,78

0,00

425,78

LV

Cross Compliance

2012

2 GAEC not defined, deficiencies in checks for SMR4 and tolerance applied for SMR7, CY 2009

FLAT RATE

2,00 %

EUR

106,22

0,00

106,22

LV

Cross Compliance

2012

4 GAEC not defined, incorrect calculation of sanction, CY 2008

FLAT RATE

5,00 %

EUR

183,03

0,00

183,03

TOTAL LV

EUR

– 303 187,46

0,00

– 303 187,46

PL

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007– 2013)

2009

Lack of selection criteria

FLAT RATE

5,00 %

EUR

– 16 237,92

0,00

– 16 237,92

PL

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007– 2013)

2010

Lack of selection criteria

FLAT RATE

5,00 %

EUR

– 2 189 601,12

0,00

– 2 189 601,12

PL

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007– 2013)

2011

Lack of selection criteria

FLAT RATE

5,00 %

EUR

– 2 290 180,19

0,00

– 2 290 180,19

PL

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007– 2013)

2012

Lack of selection criteria

FLAT RATE

5,00 %

EUR

– 1 175 231,69

0,00

– 1 175 231,69

PL

Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007– 2013)

2013

Lack of selection criteria

FLAT RATE

5,00 %

EUR

– 172 311,40

0,00

– 172 311,40

TOTAL PL

EUR

– 5 843 562,32

0,00

– 5 843 562,32

PT

Rural Development EAFRD Axis 2 (2007– 2013, area related measures)

2008

late on– the– spot checks

FLAT RATE

5,00 %

EUR

– 81 992,88

– 81 992,88

0,00

PT

Rural Development EAFRD Axis 2 (2007– 2013, area related measures)

2009

late on– the– spot checks

FLAT RATE

5,00 %

EUR

– 3 374 908,49

– 2 911 944,67

– 462 963,82

PT

Rural Development EAFRD Axis 2 (2007– 2013, area related measures)

2009

late on– the– spot checks

FLAT RATE

2,00 %

EUR

– 353 974,42

0,00

– 353 974,42

PT

Rural Development EAFRD Axis 2 (2007– 2013, area related measures)

2010

late on– the– spot checks

FLAT RATE

2,00 %

EUR

– 213 427,37

0,00

– 213 427,37

PT

Rural Development EAFRD Axis 2 (2007– 2013, area related measures)

2010

late on– the– spot checks

FLAT RATE

5,00 %

EUR

– 1 682 133,84

– 1 446 076,06

– 236 057,78

TOTAL PT

EUR

– 5 706 437,00

– 4 440 013,61

– 1 266 423,39

SE

Rural Development EAFRD Axis 2 (2007– 2013, area related measures)

2010

Weaknesses in LPIS, CY 2009

ONE– OFF

EUR

– 190 380,00

0,00

– 190 380,00

SE

Rural Development EAFRD Axis 2 (2007– 2013, area related measures)

2011

Weaknesses in LPIS, CY 2010

ONE– OFF

EUR

– 143 719,00

0,00

– 143 719,00

TOTAL SE

EUR

– 334 099,00

0,00

– 334 099,00

TOTAL 6711

EUR

– 14 679 596,27

– 4 440 013,61

– 10 239 582,66

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