# L_2019279EN.01009801.xml

| 31.10.2019 | EN | Official Journal of the European Union | L 279/98 |
| --- | --- | --- | --- |

31.10.2019

EN

Official Journal of the European Union

L 279/98

---

COMMISSION IMPLEMENTING DECISION (EU) 2019/1835

of 30 October 2019

excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD)

(notified under document C(2019) 7815)

(Only the Bulgarian, Croatian, Czech, Dutch, English, French, German, Greek, Hungarian, Italian, Lithuanian, Maltese, Portuguese, Romanian, Slovak, Spanish and Swedish texts are authentic)

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013 on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008 (1), and in particular Article 52 thereof,

After consulting the Committee on the Agricultural Funds,

Whereas:

| (1) | In accordance with Article 52 of Regulation (EU) No 1306/2013 the Commission is to carry out the necessary verifications, communicate to the Member States the results of those 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. |
| --- | --- |

(1)

In accordance with Article 52 of Regulation (EU) No 1306/2013 the Commission is to carry out the necessary verifications, communicate to the Member States the results of those 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. |
| --- | --- |

(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) | In accordance with Regulation (EU) No 1306/2013, only agricultural expenditure which has been incurred in a way that has not infringed Union law may be financed. |
| --- | --- |

(3)

In accordance with Regulation (EU) No 1306/2013, only agricultural expenditure which has been incurred in a way that has not infringed Union law 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 EAGF and the EAFRD. |
| --- | --- |

(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 EAGF and the EAFRD.

| (5) | The amounts that are not recognised as being chargeable to the EAGF and the EAFRD should be indicated. Those amounts do not relate to expenditure incurred more than 24 months before the Commission’s written notification of the results of the verifications to the Member States. |
| --- | --- |

(5)

The amounts that are not recognised as being chargeable to the EAGF and the EAFRD should be indicated. Those amounts do not relate to expenditure incurred more than 24 months before the Commission’s written notification of the results of the verifications to the Member States.

| (6) | The amounts excluded from Union financing by the present Decision should also take into account any reductions or suspensions in accordance with Article 41 of Regulation (EU) No 1306/2013 due to the fact that such reductions or suspensions are of a provisional nature and without prejudice to decisions taken pursuant to Articles 51 or 52 of that Regulation. |
| --- | --- |

(6)

The amounts excluded from Union financing by the present Decision should also take into account any reductions or suspensions in accordance with Article 41 of Regulation (EU) No 1306/2013 due to the fact that such reductions or suspensions are of a provisional nature and without prejudice to decisions taken pursuant to Articles 51 or 52 of that Regulation.

| (7) | As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with Union law was notified by the Commission to the Member States in a summary report on the subject (2). |
| --- | --- |

(7)

As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with Union law was notified by the Commission to the Member States in a summary report on the subject (2).

| (8) | This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice of the European Union in cases pending on 15 September 2019, |
| --- | --- |

(8)

This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice of the European Union in cases pending on 15 September 2019,

HAS ADOPTED THIS DECISION:

Article 1

The amounts set out in the Annex and related to expenditure incurred by the Member States’ accredited paying agencies and declared under the EAGF or the EAFRD shall be excluded from Union financing.

Article 2

This Decision is addressed to the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Federal Republic of Germany, Ireland, the Kingdom of Spain, the French Republic, the Republic of Croatia, the Italian Republic, the Republic of Cyprus, the Republic of Lithuania, the Grand Duchy of Luxembourg, Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Portuguese Republic, Romania, the Slovak Republic, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland.

Done at Brussels, 30 October 2019.

For the Commission

Phil HOGAN

Member of the Commission

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(1)  
  OJ L 347, 20.12.2013, p.549

1

(2)  Ares(2019)6542527

2

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ANNEX

Decision: 61

Budget Item: 0 5 0 7 0 1 0 7

| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| ES | Fruit and Vegetables - Operational Programmes | 2009 | Reimbursement following judgment in case T-237/17 | FLAT RATE | 10,00 % | EUR | 3 922 888,80 | 204 258,51 | 1 880 130,29 |
| | Fruit and Vegetables - Operational Programmes | 2010 | Reimbursement following judgment in case T-237/17 | FLAT RATE | 10,00 % | EUR | 4 917 485,69 | 2 566 722,82 | 2 350 762,87 |
| | Fruit and Vegetables - Operational Programmes | 2011 | Reimbursement following judgment in case T-237/17 | FLAT RATE | 10,00 % | EUR | 440 969,18 | 220 484,59 | 220 484,59 |
| | Decoupled Direct Aids | 2011 | Reimbursement following judgment in case T-459/16 | FLAT RATE | 1,59 % | EUR | 122 921,79 | 0,00 | 122 921,79 |
| | Decoupled Direct Aids | 2011 | Reimbursement following judgment in case T-459/16 | FLAT RATE | 3,58 % | EUR | 8 144 125,58 | 0,00 | 8 144 125,58 |
| | Decoupled Direct Aids | 2011 | Reimbursement following judgment in case T-459/16 | FLAT RATE | 3,80 % | EUR | 1 383 647,93 | 0,00 | 1 383 647,93 |
| | Decoupled Direct Aids | 2011 | Reimbursement following judgment in case T-459/16 | FLAT RATE | 4,46 % | EUR | 3 642 817,36 | 0,00 | 3 642 817,36 |
| | Decoupled Direct Aids | 2011 | Reimbursement following judgment in case T-459/16 | FLAT RATE | 4,99 % | EUR | 375 612,88 | 0,00 | 375 612,88 |
| | Decoupled Direct Aids | 2011 | Reimbursement following judgment in case T-459/16 | FLAT RATE | 5,86 % | EUR | 9 260 920,72 | 0,00 | 9 260 920,72 |
| | Decoupled Direct Aids | 2011 | Reimbursement following judgment in case T-459/16 | FLAT RATE | 6,40 % | EUR | 677 367,04 | 0,00 | 677 367,04 |
| | Decoupled Direct Aids | 2011 | Reimbursement following judgment in case T-459/16 | FLAT RATE | 6,52 % | EUR | 1 126 563,99 | 0,00 | 1 126 563,99 |
| | Decoupled Direct Aids | 2011 | Reimbursement following judgment in case T-459/16 | FLAT RATE | 7,68 % | EUR | 773 889,45 | 0,00 | 773 889,45 |
| | Decoupled Direct Aids | 2011 | Reimbursement following judgment in case T-459/16 | FLAT RATE | 8,60 % | EUR | 608 889,90 | 0,00 | 608 889,90 |
| | Decoupled Direct Aids | 2011 | Reimbursement following judgment in case T-459/16 | FLAT RATE | 10,04 % | EUR | 15 628 447,21 | 0,00 | 15 628 447,21 |
| | Decoupled Direct Aids | 2012 | Reimbursement following judgment in case T-459/16 | FLAT RATE | 1,53 % | EUR | 107 658,06 | 0,00 | 107 658,06 |
| | Decoupled Direct Aids | 2012 | Reimbursement following judgment in case T-459/16 | FLAT RATE | 3,52 % | EUR | 1 461 366,24 | 0,00 | 1 461 366,24 |
| | Decoupled Direct Aids | 2012 | Reimbursement following judgment in case T-459/16 | FLAT RATE | 3,61 % | EUR | 8 152 425,60 | 0,00 | 8 152 425,60 |
| | Decoupled Direct Aids | 2012 | Reimbursement following judgment in case T-459/16 | FLAT RATE | 4,40 % | EUR | 324 045,51 | 0,00 | 324 045,51 |
| | Decoupled Direct Aids | 2012 | Reimbursement following judgment in case T-459/16 | FLAT RATE | 4,41 % | EUR | 3 250 342,68 | 0,00 | 3 250 342,68 |
| | Decoupled Direct Aids | 2012 | Reimbursement following judgment in case T-459/16 | FLAT RATE | 5,47 % | EUR | 8 971 740,91 | 0,00 | 8 971 740,91 |
| | Decoupled Direct Aids | 2012 | Reimbursement following judgment in case T-459/16 | FLAT RATE | 6,42 % | EUR | 1 133 969,53 | 0,00 | 1 133 969,53 |
| | Decoupled Direct Aids | 2012 | Reimbursement following judgment in case T-459/16 | FLAT RATE | 7,67 % | EUR | 758 779,44 | 0,00 | 758 779,44 |
| | Decoupled Direct Aids | 2012 | Reimbursement following judgment in case T-459/16 | FLAT RATE | 8,71 % | EUR | 634 659,58 | 0,00 | 634 659,58 |
| | Decoupled Direct Aids | 2012 | Reimbursement following judgment in case T-459/16 | FLAT RATE | 8,84 % | EUR | 817 979,54 | 0,00 | 817 979,54 |
| | Decoupled Direct Aids | 2012 | Reimbursement following judgment in case T-459/16 | FLAT RATE | 10,06 % | EUR | 16 284 452,86 | 0,00 | 16 284 452,86 |
| | Decoupled Direct Aids | 2013 | Reimbursement following judgment in case T-459/16 | FLAT RATE | 1,52 % | EUR | 233 815,98 | 0,00 | 233 815,98 |
| | Decoupled Direct Aids | 2013 | Reimbursement following judgment in case T-459/16 | FLAT RATE | 2,73 % | EUR | 1 889 533,78 | 0,00 | 1 889 533,78 |
| | Decoupled Direct Aids | 2013 | Reimbursement following judgment in case T-459/16 | FLAT RATE | 3,47 % | EUR | 286 966,22 | 0,00 | 286 966,22 |
| | Decoupled Direct Aids | 2013 | Reimbursement following judgment in case T-459/16 | FLAT RATE | 3,60 % | EUR | 8 922 409,09 | 0,00 | 8 922 409,09 |
| | Decoupled Direct Aids | 2013 | Reimbursement following judgment in case T-459/16 | FLAT RATE | 4,34 % | EUR | 3 595 030,51 | 0,00 | 3 595 030,51 |
| | Decoupled Direct Aids | 2013 | Reimbursement following judgment in case T-459/16 | FLAT RATE | 5,23 % | EUR | 9 337 109,09 | 0,00 | 9 337 109,09 |
| | Decoupled Direct Aids | 2013 | Reimbursement following judgment in case T-459/16 | FLAT RATE | 5,67 % | EUR | 1 253 352,06 | 0,00 | 1 253 352,06 |
| | Decoupled Direct Aids | 2013 | Reimbursement following judgment in case T-459/16 | FLAT RATE | 8,11 % | EUR | 735 385,02 | 0,00 | 735 385,02 |
| | Decoupled Direct Aids | 2013 | Reimbursement following judgment in case T-459/16 | FLAT RATE | 8,35 % | EUR | 976 720,07 | 0,00 | 976 720,07 |
| | Decoupled Direct Aids | 2013 | Reimbursement following judgment in case T-459/16 | FLAT RATE | 8,47 % | EUR | 791 381,36 | 0,00 | 791 381,36 |
| | Decoupled Direct Aids | 2013 | Reimbursement following judgment in case T-459/16 | FLAT RATE | 10,09 % | EUR | 16 273 380,81 | 0,00 | 16 273 380,81 |
| | Decoupled Direct Aids | 2014 | Reimbursement following judgment in case T-459/16 | FLAT RATE | 1,78 % | EUR | 213 024,96 | 0,00 | 213 024,96 |
| | Decoupled Direct Aids | 2014 | Reimbursement following judgment in case T-459/16 | FLAT RATE | 2,43 % | EUR | 1 257 733,69 | 0,00 | 1 257 733,69 |
| | Decoupled Direct Aids | 2014 | Reimbursement following judgment in case T-459/16 | FLAT RATE | 3,58 % | EUR | 8 900 539,54 | 0,00 | 8 900 539,54 |
| | Decoupled Direct Aids | 2014 | Reimbursement following judgment in case T-459/16 | FLAT RATE | 3,67 % | EUR | 163 452,06 | 0,00 | 163 452,06 |
| | Decoupled Direct Aids | 2014 | Reimbursement following judgment in case T-459/16 | FLAT RATE | 5,22 % | EUR | 13 137 895,99 | 0,00 | 13 137 895,99 |
| | Decoupled Direct Aids | 2014 | Reimbursement following judgment in case T-459/16 | FLAT RATE | 5,62 % | EUR | 1 224 032,81 | 0,00 | 1 224 032,81 |
| | Decoupled Direct Aids | 2014 | Reimbursement following judgment in case T-459/16 | FLAT RATE | 8,21 % | EUR | 1 097 274,61 | 0,00 | 1 097 274,61 |
| | Decoupled Direct Aids | 2014 | Reimbursement following judgment in case T-459/16 | FLAT RATE | 8,22 % | EUR | 747 321,72 | 0,00 | 747 321,72 |
| | Decoupled Direct Aids | 2014 | Reimbursement following judgment in case T-459/16 | FLAT RATE | 8,53 % | EUR | 1 000 460,40 | 0,00 | 1 000 460,40 |
| | Decoupled Direct Aids | 2014 | Reimbursement following judgment in case T-459/16 | FLAT RATE | 10,09 % | EUR | 16 483 871,52 | 0,00 | 16 483 871,52 |
| | | | | | Total ES: | EUR | 181 444 658,76 | 4 829 965,92 | 176 614 692,84 |

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

ES

Fruit and Vegetables - Operational Programmes

2009

Reimbursement following judgment in case T-237/17

FLAT RATE

10,00 %

EUR

3 922 888,80

204 258,51

1 880 130,29

Fruit and Vegetables - Operational Programmes

2010

Reimbursement following judgment in case T-237/17

FLAT RATE

10,00 %

EUR

4 917 485,69

2 566 722,82

2 350 762,87

Fruit and Vegetables - Operational Programmes

2011

Reimbursement following judgment in case T-237/17

FLAT RATE

10,00 %

EUR

440 969,18

220 484,59

220 484,59

Decoupled Direct Aids

2011

Reimbursement following judgment in case T-459/16

FLAT RATE

1,59 %

EUR

122 921,79

0,00

122 921,79

Decoupled Direct Aids

2011

Reimbursement following judgment in case T-459/16

FLAT RATE

3,58 %

EUR

8 144 125,58

0,00

8 144 125,58

Decoupled Direct Aids

2011

Reimbursement following judgment in case T-459/16

FLAT RATE

3,80 %

EUR

1 383 647,93

0,00

1 383 647,93

Decoupled Direct Aids

2011

Reimbursement following judgment in case T-459/16

FLAT RATE

4,46 %

EUR

3 642 817,36

0,00

3 642 817,36

Decoupled Direct Aids

2011

Reimbursement following judgment in case T-459/16

FLAT RATE

4,99 %

EUR

375 612,88

0,00

375 612,88

Decoupled Direct Aids

2011

Reimbursement following judgment in case T-459/16

FLAT RATE

5,86 %

EUR

9 260 920,72

0,00

9 260 920,72

Decoupled Direct Aids

2011

Reimbursement following judgment in case T-459/16

FLAT RATE

6,40 %

EUR

677 367,04

0,00

677 367,04

Decoupled Direct Aids

2011

Reimbursement following judgment in case T-459/16

FLAT RATE

6,52 %

EUR

1 126 563,99

0,00

1 126 563,99

Decoupled Direct Aids

2011

Reimbursement following judgment in case T-459/16

FLAT RATE

7,68 %

EUR

773 889,45

0,00

773 889,45

Decoupled Direct Aids

2011

Reimbursement following judgment in case T-459/16

FLAT RATE

8,60 %

EUR

608 889,90

0,00

608 889,90

Decoupled Direct Aids

2011

Reimbursement following judgment in case T-459/16

FLAT RATE

10,04 %

EUR

15 628 447,21

0,00

15 628 447,21

Decoupled Direct Aids

2012

Reimbursement following judgment in case T-459/16

FLAT RATE

1,53 %

EUR

107 658,06

0,00

107 658,06

Decoupled Direct Aids

2012

Reimbursement following judgment in case T-459/16

FLAT RATE

3,52 %

EUR

1 461 366,24

0,00

1 461 366,24

Decoupled Direct Aids

2012

Reimbursement following judgment in case T-459/16

FLAT RATE

3,61 %

EUR

8 152 425,60

0,00

8 152 425,60

Decoupled Direct Aids

2012

Reimbursement following judgment in case T-459/16

FLAT RATE

4,40 %

EUR

324 045,51

0,00

324 045,51

Decoupled Direct Aids

2012

Reimbursement following judgment in case T-459/16

FLAT RATE

4,41 %

EUR

3 250 342,68

0,00

3 250 342,68

Decoupled Direct Aids

2012

Reimbursement following judgment in case T-459/16

FLAT RATE

5,47 %

EUR

8 971 740,91

0,00

8 971 740,91

Decoupled Direct Aids

2012

Reimbursement following judgment in case T-459/16

FLAT RATE

6,42 %

EUR

1 133 969,53

0,00

1 133 969,53

Decoupled Direct Aids

2012

Reimbursement following judgment in case T-459/16

FLAT RATE

7,67 %

EUR

758 779,44

0,00

758 779,44

Decoupled Direct Aids

2012

Reimbursement following judgment in case T-459/16

FLAT RATE

8,71 %

EUR

634 659,58

0,00

634 659,58

Decoupled Direct Aids

2012

Reimbursement following judgment in case T-459/16

FLAT RATE

8,84 %

EUR

817 979,54

0,00

817 979,54

Decoupled Direct Aids

2012

Reimbursement following judgment in case T-459/16

FLAT RATE

10,06 %

EUR

16 284 452,86

0,00

16 284 452,86

Decoupled Direct Aids

2013

Reimbursement following judgment in case T-459/16

FLAT RATE

1,52 %

EUR

233 815,98

0,00

233 815,98

Decoupled Direct Aids

2013

Reimbursement following judgment in case T-459/16

FLAT RATE

2,73 %

EUR

1 889 533,78

0,00

1 889 533,78

Decoupled Direct Aids

2013

Reimbursement following judgment in case T-459/16

FLAT RATE

3,47 %

EUR

286 966,22

0,00

286 966,22

Decoupled Direct Aids

2013

Reimbursement following judgment in case T-459/16

FLAT RATE

3,60 %

EUR

8 922 409,09

0,00

8 922 409,09

Decoupled Direct Aids

2013

Reimbursement following judgment in case T-459/16

FLAT RATE

4,34 %

EUR

3 595 030,51

0,00

3 595 030,51

Decoupled Direct Aids

2013

Reimbursement following judgment in case T-459/16

FLAT RATE

5,23 %

EUR

9 337 109,09

0,00

9 337 109,09

Decoupled Direct Aids

2013

Reimbursement following judgment in case T-459/16

FLAT RATE

5,67 %

EUR

1 253 352,06

0,00

1 253 352,06

Decoupled Direct Aids

2013

Reimbursement following judgment in case T-459/16

FLAT RATE

8,11 %

EUR

735 385,02

0,00

735 385,02

Decoupled Direct Aids

2013

Reimbursement following judgment in case T-459/16

FLAT RATE

8,35 %

EUR

976 720,07

0,00

976 720,07

Decoupled Direct Aids

2013

Reimbursement following judgment in case T-459/16

FLAT RATE

8,47 %

EUR

791 381,36

0,00

791 381,36

Decoupled Direct Aids

2013

Reimbursement following judgment in case T-459/16

FLAT RATE

10,09 %

EUR

16 273 380,81

0,00

16 273 380,81

Decoupled Direct Aids

2014

Reimbursement following judgment in case T-459/16

FLAT RATE

1,78 %

EUR

213 024,96

0,00

213 024,96

Decoupled Direct Aids

2014

Reimbursement following judgment in case T-459/16

FLAT RATE

2,43 %

EUR

1 257 733,69

0,00

1 257 733,69

Decoupled Direct Aids

2014

Reimbursement following judgment in case T-459/16

FLAT RATE

3,58 %

EUR

8 900 539,54

0,00

8 900 539,54

Decoupled Direct Aids

2014

Reimbursement following judgment in case T-459/16

FLAT RATE

3,67 %

EUR

163 452,06

0,00

163 452,06

Decoupled Direct Aids

2014

Reimbursement following judgment in case T-459/16

FLAT RATE

5,22 %

EUR

13 137 895,99

0,00

13 137 895,99

Decoupled Direct Aids

2014

Reimbursement following judgment in case T-459/16

FLAT RATE

5,62 %

EUR

1 224 032,81

0,00

1 224 032,81

Decoupled Direct Aids

2014

Reimbursement following judgment in case T-459/16

FLAT RATE

8,21 %

EUR

1 097 274,61

0,00

1 097 274,61

Decoupled Direct Aids

2014

Reimbursement following judgment in case T-459/16

FLAT RATE

8,22 %

EUR

747 321,72

0,00

747 321,72

Decoupled Direct Aids

2014

Reimbursement following judgment in case T-459/16

FLAT RATE

8,53 %

EUR

1 000 460,40

0,00

1 000 460,40

Decoupled Direct Aids

2014

Reimbursement following judgment in case T-459/16

FLAT RATE

10,09 %

EUR

16 483 871,52

0,00

16 483 871,52

Total ES:

EUR

181 444 658,76

4 829 965,92

176 614 692,84

| Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- |
| EUR | 181 444 658,76 | 4 829 965,92 | 176 614 692,84 |

Currency

Amount

Deductions

Financial Impact

EUR

181 444 658,76

4 829 965,92

176 614 692,84

Budget Item: 6 7 0 1

| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| BE | Clearance of Accounts - Financial Clearance | 2017 | administrative error (p.105 du CB report) | ONE OFF | | EUR | - 497,41 | 0,00 | - 497,41 |
| | Clearance of Accounts - Financial Clearance | 2017 | over estimation on expenditure (prg. 5.3.4 of CB report) | ONE OFF | | EUR | - 597,14 | 0,00 | - 597,14 |
| | School Fruit Scheme | 2017 | School Scheme for SPW (Service Public Wallonie) | ONE OFF | | EUR | - 76 658,15 | 0,00 | - 76 658,15 |
| | | | | | Total BE: | EUR | - 77 752,70 | 0,00 | - 77 752,70 |
| BG | Cross-compliance | 2016 | Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2015 | FLAT RATE | 5,00 % | EUR | -1 006 053,47 | - 465,49 | -1 005 587,98 |
| | Cross-compliance | 2017 | Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2015 | FLAT RATE | 5,00 % | EUR | - 1 943,57 | 0,00 | - 1 943,57 |
| | Cross-compliance | 2018 | Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2015 | FLAT RATE | 5,00 % | EUR | - 86,08 | 0,00 | - 86,08 |
| | Cross-compliance | 2015 | Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2016 | FLAT RATE | 5,00 % | EUR | - 13 495,90 | 0,00 | - 13 495,90 |
| | Cross-compliance | 2016 | Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2016 | FLAT RATE | 5,00 % | EUR | - 1 392,60 | - 5,43 | - 1 387,17 |
| | Cross-compliance | 2017 | Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2016 | FLAT RATE | 5,00 % | EUR | - 1 108 875,35 | 0,00 | -1 108 875,35 |
| | Cross-compliance | 2018 | Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2016 | FLAT RATE | 5,00 % | EUR | - 2 508,66 | 0,00 | - 2 508,66 |
| | Other Direct Aids | 2018 | Insufficient level of OTSC | ONE OFF | | EUR | - 69 316,19 | 0,00 | - 69 316,19 |
| | Voluntary Coupled Support | 2018 | Insufficient level of OTSC | ONE OFF | | EUR | - 143 052,20 | 0,00 | - 143 052,20 |
| | Fruit and Vegetables - Exceptional support measures | 2015 | Reimbursement due to double recovery of reductions FY 2015 | ONE OFF | | EUR | 6 590,91 | 0,00 | 690,91 |
| | | | | | Total BG: | EUR | -2 340 133,11 | - 470,92 | -2 339 662,19 |
| CY | Voluntary Coupled Support | 2017 | Weak on-the-spot check - minimum control rate not reached - claim year 2016 - measure 1 | ONE OFF | | EUR | - 45 645,68 | 0,00 | - 45 645,68 |
| | Voluntary Coupled Support | 2017 | Weak on-the-spot check - minimum control rate not reached - claim year 2016 - measure 3 | ONE OFF | | EUR | - 11 476,64 | 0,00 | - 11 476,64 |
| | | | | | Total CY: | EUR | - 57 122,32 | 0,00 | - 57 122,32 |
| CZ | School Fruit Scheme | 2016 | Deficiencies in key control ‘Performance of on-the-spot checks of sufficient quality’ FY2016 and FY2017 | FLAT RATE | 5,00 % | EUR | - 189 042,66 | 0,00 | - 189 042,66 |
| | School Fruit Scheme | 2017 | Deficiencies in key control ‘Performance of on-the-spot checks of sufficient quality’ FY2016 and FY2017 | FLAT RATE | 5,00 % | EUR | - 195 157,27 | 0,00 | - 195 157,27 |
| | School Fruit Scheme | 2018 | Deficiencies in key control ‘Performance of on-the-spot checks of sufficient quality’ FY2018 | FLAT RATE | 5,00 % | EUR | - 18 547,93 | 0,00 | - 18 547,93 |
| | | | | | Total CZ: | EUR | - 402 747,86 | 0,00 | - 402 747,86 |
| DE | Fruit and Vegetables - Operational programmes incl withdrawals | 2016 | Actions not implemented - OP 2015 | ONE OFF | | EUR | - 18 715,44 | 0,00 | - 18 715,44 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2017 | Actions not implemented OP 2016 | ONE OFF | | EUR | - 114,70 | 0,00 | - 114,70 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2016 | Carry over - ineligible amount FY 2016 | ONE OFF | | EUR | - 62 468,92 | 0,00 | - 62 468,92 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2017 | Carry over - ineligible expenditure FY 2017 | ONE OFF | | EUR | - 2 593,24 | 0,00 | - 2 593,24 |
| | Irregularities | 2017 | compliance testing and substantive testing of Annexes II and III and known errors (annual sanctions) | ONE OFF | | EUR | - 70 522,63 | 0,00 | - 70 522,63 |
| | Certification | 2017 | Differences in debts' reconciliation EAGF | ONE OFF | | EUR | - 32 117,63 | 0,00 | - 32 117,63 |
| | Clearance of Accounts - Financial Clearance | 2017 | Financial errors found in substantive testing on EAGF (annex 1 of CB report) | ONE OFF | | EUR | - 205,77 | 0,00 | - 205,77 |
| | Certification | 2017 | Individual errors in EAGF | ONE OFF | | EUR | - 347 912,42 | 0,00 | - 347 912,42 |
| | | | | | Total DE: | EUR | - 534 650,75 | 0,00 | - 534 650,75 |
| ES | Wine - Investment | 2015 | Absence of checks on the soundness of estimates FY 2015 | FLAT RATE | 10,00 % | EUR | - 91 783,15 | 0,00 | - 91 783,15 |
| | Wine - Investment | 2016 | Absence of checks on the soundness of estimates FY 2016 | FLAT RATE | 10,00 % | EUR | - 143 195,41 | 0,00 | - 143 195,41 |
| | Wine - Investment | 2017 | Absence of checks on the soundness of estimates FY 2017 | FLAT RATE | 10,00 % | EUR | - 83 928,98 | 0,00 | - 83 928,98 |
| | Wine - Investment | 2015 | Actions paid not included in Support Applicatoin - FY 2015 | ONE OFF | | EUR | - 179 674,57 | 0,00 | - 179 674,57 |
| | Wine - Investment | 2016 | Actions paid not included in Support Applicatoin - FY 2016 | ONE OFF | | EUR | - 477 034,00 | 0,00 | - 477 034,00 |
| | Wine - Investment | 2015 | Deficiency control of replacement of barrels | FLAT RATE | 5,00 % | EUR | - 20 659,11 | 0,00 | - 20 659,11 |
| | Wine - Investment | 2016 | Deficiency in control replacement barrels FY 2016 | FLAT RATE | 5,00 % | EUR | - 58 234,92 | 0,00 | - 58 234,92 |
| | | | | | Total ES: | EUR | -1 054 510,14 | 0,00 | -1 054 510,14 |
| FR | Irregularities | 2015 | Application de sanction en cas d'intentionnalité | ONE OFF | | EUR | -1 915 954,75 | - 353 235,44 | -1 562 719,31 |
| | Irregularities | 2016 | Application de sanction en cas d'intentionnalité | ONE OFF | | EUR | -1 793 774,28 | - 469 942,73 | -1 323 831,55 |
| | Irregularities | 2017 | Application de sanction en cas d'intentionnalité | ONE OFF | | EUR | -1 435 446,92 | 0,00 | -1 435 446,92 |
| | Other Direct Aid - POSEI (2014+) | 2016 | Contrôles administratifs exhaustifs insuffisants FY2016 | FLAT RATE | 5,00 % | EUR | - 400 907,21 | - 44 784,16 | - 356 123,05 |
| | Other Direct Aid - POSEI (2014+) | 2017 | Contrôles administratifs exhaustifs insuffisants FY2017 | FLAT RATE | 5,00 % | EUR | - 448 715,16 | 0,00 | - 448 715,16 |
| | Other Direct Aid - POSEI (2014+) | 2018 | Contrôles administratifs exhaustifs insuffisants FY2018 | FLAT RATE | 5,00 % | EUR | - 453 373,17 | 0,00 | - 453 373,17 |
| | Wine - Promotion on third country markets | 2015 | Weakness in key controls on administrative checks and on OTSC. Absence of risk analysis. | FLAT RATE | 7,00 % | EUR | - 177 746,45 | 0,00 | - 177 746,45 |
| | Wine - Promotion on third country markets | 2016 | Weakness in key controls on administrative checks and on OTSC. Absence of risk analysis. | FLAT RATE | 7,00 % | EUR | - 205 303,65 | - 54 653,76 | - 150 649,89 |
| | Wine - Promotion on third country markets | 2017 | Weakness in key controls on administrative checks and on OTSC. Absence of risk analysis. | FLAT RATE | 7,00 % | EUR | - 32 754,65 | 0,00 | - 32 754,65 |
| | | | | | Total FR: | EUR | -6 863 976,24 | - 922 616,09 | -5 941 360,15 |
| GB | Entitlements | 2016 | BPS calculation not finalised/notified - impact on BPS 2015 | ONE OFF | | EUR | - 72 690,20 | - 416,38 | - 72 273,82 |
| | Entitlements | 2017 | BPS calculation not finalised/notified - impact on BPS 2016 | ONE OFF | | EUR | - 125 141,46 | - 746,55 | - 124 394,91 |
| | Decoupled Direct Aids | 2016 | BPS calculation not finalised/notified - impact on greening 2015 | ONE OFF | | EUR | - 34 726,50 | - 334,36 | - 34 392,14 |
| | Decoupled Direct Aids | 2017 | BPS calculation not finalised/notified - impact on greening 2016 | ONE OFF | | EUR | - 53 070,85 | - 507,58 | - 52 563,27 |
| | Decoupled Direct Aids | 2016 | BPS calculation not finalised/notified - impact on YF 2015 | ONE OFF | | EUR | - 621,92 | - 3,56 | - 618,36 |
| | Decoupled Direct Aids | 2017 | BPS calculation not finalised/notified - impact on YF 2016 | ONE OFF | | EUR | - 105,86 | - 0,63 | - 105,23 |
| | Entitlements | 2016 | Checks of the active farmer status - impact on BPS 2015 | ONE OFF | | EUR | - 30 199,79 | - 172,99 | - 30 026,80 |
| | Entitlements | 2017 | Checks of the active farmer status - impact on BPS 2016 | ONE OFF | | EUR | - 110 341,24 | - 658,26 | - 109 682,98 |
| | Entitlements | 2018 | Checks of the active farmer status - impact on BPS 2017 | FLAT RATE | 2,00 % | EUR | - 53 909,19 | 0,00 | - 53 909,19 |
| | Decoupled Direct Aids | 2016 | Checks of the active farmer status - impact on greening 2015 | ONE OFF | | EUR | - 13 142,45 | - 126,54 | - 13 015,91 |
| | Decoupled Direct Aids | 2017 | Checks of the active farmer status - impact on greening 2016 | ONE OFF | | EUR | - 46 208,88 | - 441,95 | - 45 766,93 |
| | Decoupled Direct Aids | 2018 | Checks of the active farmer status - impact on greening 2017 | FLAT RATE | 2,00 % | EUR | - 22 855,89 | 0,00 | - 22 855,89 |
| | Decoupled Direct Aids | 2016 | Checks of the active farmer status - impact on YF 2015 | ONE OFF | | EUR | - 107,06 | - 0,61 | - 106,45 |
| | Decoupled Direct Aids | 2017 | Checks of the active farmer status - impact on YF 2016 | ONE OFF | | EUR | - 294,97 | - 1,76 | - 293,21 |
| | Decoupled Direct Aids | 2018 | Checks of the active farmer status - impact on YF 2017 | FLAT RATE | 2,00 % | EUR | - 44,17 | 0,00 | - 44,17 |
| | Entitlements | 2016 | Checks on the establishment of PE - impact on BPS 2015 | ONE OFF | | EUR | - 23 659,93 | - 135,53 | - 23 524,40 |
| | Entitlements | 2017 | Checks on the establishment of PE - impact on BPS 2016 | ONE OFF | | EUR | - 24 133,52 | - 143,97 | - 23 989,55 |
| | Entitlements | 2018 | Checks on the establishment of PE - impact on BPS 2017 | ONE OFF | | EUR | - 24 851,63 | 0,00 | - 24 851,63 |
| | Decoupled Direct Aids | 2016 | Checks on the establishment of PE - impact on greening 2015 | ONE OFF | | EUR | - 10 490,85 | - 101,01 | - 10 389,84 |
| | Decoupled Direct Aids | 2017 | Checks on the establishment of PE - impact on greening 2016 | ONE OFF | | EUR | - 10 700,16 | - 102,34 | - 10 597,82 |
| | Decoupled Direct Aids | 2018 | Checks on the establishment of PE - impact on greening 2017 | ONE OFF | | EUR | - 10 697,48 | 0,00 | - 10 697,48 |
| | Entitlements | 2017 | Weakness in the definition of Active Farmer- connected companies (BPS) | ONE OFF | | EUR | -1 028 190,68 | 0,00 | -1 028 190,68 |
| | Decoupled Direct Aids | 2017 | Weakness in the definition of Active Farmer- connected companies (Greening) | ONE OFF | | EUR | - 560 949,25 | 0,00 | - 560 949,25 |
| | Voluntary Coupled Support | 2017 | Weakness in the definition of Active Farmer- connected companies (VCS01) | ONE OFF | | EUR | - 40 185,21 | 0,00 | - 40 185,21 |
| | Voluntary Coupled Support | 2017 | Weakness in the definition of Active Farmer- connected companies (VCS02) | ONE OFF | | EUR | - 8 468,96 | 0,00 | - 8 468,96 |
| | Voluntary Coupled Support | 2017 | Weakness in the definition of Active Farmer- connected companies (VCS03) | ONE OFF | | EUR | - 96 566,25 | 0,00 | - 96 566,25 |
| | Decoupled Direct Aids | 2017 | Weakness in the definition of Active Farmer- connected companies (YFS) | ONE OFF | | EUR | - 3 447,83 | 0,00 | - 3 447,83 |
| | | | | | Total GB: | EUR | -2 405 802,18 | - 3 894,02 | -240 908,16 |
| HR | Decoupled Direct Aids | 2017 | Incorrect calculation of administrative penalties | ONE OFF | | EUR | - 84 324,37 | 0,00 | - 84 324,37 |
| | Decoupled Direct Aids | 2016 | Minimum control rate for on-the-spot checks not reached | ONE OFF | | EUR | - 35 671,36 | 0,00 | - 35 671,36 |
| | Decoupled Direct Aids | 2017 | Minimum control rate for on-the-spot checks not reached | ONE OFF | | EUR | - 35 671,36 | 0,00 | - 35 671,36 |
| | Decoupled Direct Aids | 2018 | Minimum control rate for on-the-spot checks not reached | ONE OFF | | EUR | - 35 671,36 | 0,00 | - 35 671,36 |
| | Decoupled Direct Aids | 2016 | Weak check of the recovery of payment entitlements | ONE OFF | | EUR | - 325,70 | 0,00 | - 325,70 |
| | Decoupled Direct Aids | 2017 | Weak check of the recovery of payment entitlements | ONE OFF | | EUR | - 580,06 | 0,00 | - 580,06 |
| | Decoupled Direct Aids | 2016 | Weak check of the status of the farmer (National Reserve) | ONE OFF | | EUR | - 8 016,98 | 0,00 | - 8 016,98 |
| | Decoupled Direct Aids | 2017 | Weak check of the status of the farmer (National Reserve) | ONE OFF | | EUR | - 7 212,34 | 0,00 | - 7 212,34 |
| | Decoupled Direct Aids | 2016 | Weak check of the status of the farmer (YFS) | ONE OFF | | EUR | - 18 828,55 | 0,00 | - 18 828,55 |
| | Decoupled Direct Aids | 2017 | Weak check of the status of the farmer (YFS) | ONE OFF | | EUR | - 25 056,29 | 0,00 | - 25 056,29 |
| | Decoupled Direct Aids | 2016 | Weak check of the value of payment entitlements | ONE OFF | | EUR | - 37 401,73 | 0,00 | - 37 401,73 |
| | Decoupled Direct Aids | 2017 | Weak check of the value of payment entitlements | ONE OFF | | EUR | - 103 179,76 | 0,00 | - 103 179,76 |
| | Decoupled Direct Aids | 2017 | Weak check on landscape features | ONE OFF | | EUR | - 11 057,33 | 0,00 | - 11 057,33 |
| | Decoupled Direct Aids | 2018 | Weak check on landscape features | ONE OFF | | EUR | - 4 390,01 | 0,00 | - 4 390,01 |
| | Decoupled Direct Aids | 2018 | Weak check on organic farmers | ONE OFF | | EUR | - 3 480,59 | 0,00 | - 3 480,59 |
| | Decoupled Direct Aids | 2016 | Weak check on permanent grassland | ONE OFF | | EUR | - 1 445,37 | 0,00 | - 13 445,37 |
| | Decoupled Direct Aids | 2017 | Weak check on permanent grassland | ONE OFF | | EUR | - 5 470,77 | 0,00 | - 5 470,77 |
| | Decoupled Direct Aids | 2018 | Weak check on permanent grassland | ONE OFF | | EUR | - 4 819,93 | 0,00 | - 4 819,93 |
| | Decoupled Direct Aids | 2016 | Weak check on retroactive recovery | ONE OFF | | EUR | - 485 129,84 | 0,00 | - 485 129,84 |
| | Decoupled Direct Aids | 2017 | Weak check on retroactive recovery | ONE OFF | | EUR | - 277 225,31 | 0,00 | - 277 225,31 |
| | Decoupled Direct Aids | 2018 | Weak check on retroactive recovery | ONE OFF | | EUR | - 16 508,26 | 0,00 | - 16 508,26 |
| | | | | | Total HR: | EUR | -1 213 467,27 | 0,00 | -1 213 467,27 |
| HU | Decoupled Direct Aids | 2016 | OTSC level insufficient | ONE OFF | | EUR | - 484 117,64 | 0,00 | - 484 117,64 |
| | Decoupled Direct Aids | 2016 | OTSC quality EFA incorrectly identified | ONE OFF | | EUR | - 11 871,24 | 0,00 | - 11 871,24 |
| | Decoupled Direct Aids | 2017 | OTSC quality EFA incorrectly identified | ONE OFF | | EUR | - 2 572,84 | 0,00 | - 2 572,84 |
| | | | | | Total HU: | EUR | - 498 561,72 | 0,00 | - 498 561,72 |
| IE | Decoupled Direct Aids | 2016 | Weaknesses LPIS | ESTIMATED BY AMOUNT | | EUR | -1 132 326,70 | 0,00 | -1 132 326,70 |
| | Decoupled Direct Aids | 2017 | Weaknesses LPIS | ESTIMATED BY AMOUNT | | EUR | -1 089 743,91 | 0,00 | -1 089 743,91 |
| | Decoupled Direct Aids | 2018 | Weaknesses LPIS | ESTIMATED BY AMOUNT | | EUR | - 633 104,48 | 0,00 | - 633 104,48 |
| | | | | | Total IE: | EUR | -2 855 175,09 | 0,00 | -2 855 175,09 |
| IT | Decoupled Direct Aids | 2016 | Comprehensive correction for all findings | FLAT RATE | 2,00 % | EUR | -68 685 227,76 | - 166 676,14 | -68 518 551,62 |
| | Voluntary Coupled Support Area Based | 2016 | Comprehensive correction for all findings | FLAT RATE | 2,00 % | EUR | -3 690 568,93 | - 262,10 | -3 690 306,83 |
| | Decoupled Direct Aids | 2017 | Comprehensive correction for all findings | FLAT RATE | 2,00 % | EUR | -65 482 175,39 | - 5 116,81 | -65 477 058,61 |
| | Reimbursement of direct aids in relation to financial discipline | 2017 | Comprehensive correction for all findings | FLAT RATE | 2,00 % | EUR | - 754 110,44 | - 1,21 | - 754 109,23 |
| | Voluntary Coupled Support | 2017 | Comprehensive correction for all findings | FLAT RATE | 2,00 % | EUR | -3 811 472,84 | - 0,27 | -3 811 472,58 |
| | Decoupled Direct Aids | 2018 | Comprehensive correction for all findings | FLAT RATE | 2,00 % | EUR | - 830 757,67 | - 127,68 | - 830 629,95 |
| | Reimbursement of direct aids in relation to financial discipline | 2018 | Comprehensive correction for all findings | FLAT RATE | 2,00 % | EUR | - 730 282,20 | 0,00 | - 730 282,20 |
| | Voluntary Coupled Support | 2018 | Comprehensive correction for all findings | FLAT RATE | 2,00 % | EUR | - 111 868,12 | 0,00 | - 111 868,12 |
| | Cross-compliance | 2016 | Deficient I&R checks under SMR 7 - CY 2015 | FLAT RATE | 2,00 % | EUR | - 208 203,54 | 0,00 | - 208 203,54 |
| | Cross-compliance | 2017 | Deficient I&R checks under SMR 7 - CY 2015 | FLAT RATE | 2,00 % | EUR | - 4 103,38 | 0,00 | - 4 103,38 |
| | Cross-compliance | 2018 | Deficient I&R checks under SMR 7 - CY 2015 | FLAT RATE | 2,00 % | EUR | - 3 627,62 | 0,00 | - 3 627,62 |
| | Cross-compliance | 2017 | Deficient I&R checks under SMR 7 - CY 2016 | FLAT RATE | 2,00 % | EUR | - 315 751,97 | 0,00 | - 315 751,97 |
| | Cross-compliance | 2018 | Deficient I&R checks under SMR 7 - CY 2016 | FLAT RATE | 2,00 % | EUR | - 10 223,00 | 0,00 | - 10 223,00 |
| | Certification | 2017 | Known errors in the EAGF | ONE OFF | | EUR | - 4 834,89 | 0,00 | - 4 834,89 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2014 | OP 2013 - FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer Organisations | FLAT RATE | 5,00 % | EUR | -1 015 887,56 | 0,00 | -1 015 887,56 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2015 | OP 2013 - FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer Organisations | FLAT RATE | 5,00 % | EUR | - 4 241,09 | 0,00 | - 4 241,09 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2016 | OP 2013 - FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer Organisations | FLAT RATE | 5,00 % | EUR | - 1 110,78 | 0,00 | - 1 110,78 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2014 | OP 2014 - FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer Organisations | FLAT RATE | 5,00 % | EUR | - 170 533,71 | 0,00 | - 170 533,71 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2015 | OP 2014 - FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer Organisations | FLAT RATE | 5,00 % | EUR | -2 522 983,06 | 0,00 | -2 522 983,06 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2016 | OP 2014 - FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer Organisations | FLAT RATE | 5,00 % | EUR | - 18 839,14 | 0,00 | - 18 839,14 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2017 | OP 2014 - FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer Organisations | FLAT RATE | 5,00 % | EUR | 3 889,40 | 0,00 | 3 889,40 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2015 | OP 2015 -FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer Organisations | FLAT RATE | 5,00 % | EUR | - 933 283,90 | 0,00 | - 933 283,90 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2016 | OP 2015 -FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer Organisations | FLAT RATE | 5,00 % | EUR | -2 963 312,69 | 0,00 | -2 963 312,69 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2017 | OP 2015 -FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer Organisations | FLAT RATE | 5,00 % | EUR | - 3 941,19 | 0,00 | - 3 941,19 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2016 | OP 2016 - FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer Organisations | FLAT RATE | 5,00 % | EUR | - 649 642,58 | 0,00 | - 649 642,58 |
| | Fruit and Vegetables - Operational programmes incl withdrawals | 2017 | OP 2016 - FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer Organisations | FLAT RATE | 5,00 % | EUR | -2 770 183,74 | 0,00 | -2 770 183,74 |
| | | | | | Total IT: | EUR | -155 693 277,79 | - 172 184,21 | -155 521 093,58 |
| LU | Decoupled Direct Aids | 2016 | Weak check on landscape features - CY2015 - BPS | ONE OFF | | EUR | - 4 732,24 | - 11,14 | - 4 721,10 |
| | Decoupled Direct Aids | 2016 | Weak check on landscape features - CY2015 - greening | ONE OFF | | EUR | - 3 798,16 | - 8,94 | - 3 789,22 |
| | Decoupled Direct Aids | 2017 | Weak check on landscape features - CY2016 - BPS | ONE OFF | | EUR | - 4 732,24 | 0,00 | - 4 732,24 |
| | Decoupled Direct Aids | 2017 | Weak check on landscape features - CY2016 - greening | ONE OFF | | EUR | - 2 604,22 | 0,00 | - 2 604,22 |
| | Decoupled Direct Aids | 2018 | Weak check on landscape features - CY2017 -BPS | ONE OFF | | EUR | - 4 732,25 | 0,00 | - 4 732,25 |
| | Decoupled Direct Aids | 2018 | Weak check on landscape features - CY2017 - greening | ONE OFF | | EUR | - 19 678,14 | 0,00 | - 19 678,14 |
| | Decoupled Direct Aids | 2016 | Weak check on permanent grassland - CY2015 - BPS | ONE OFF | | EUR | - 13 828,00 | - 32,57 | - 13 795,43 |
| | Decoupled Direct Aids | 2016 | Weak check on permanent grassland - CY2015 - greening | ONE OFF | | EUR | - 9 378,34 | - 22,09 | - 9 356,25 |
| | Decoupled Direct Aids | 2017 | Weaknesses in the on-the-spot checks - CY2016 - BPS | ONE OFF | | EUR | - 11 228,50 | 0,00 | - 11 228,50 |
| | Decoupled Direct Aids | 2017 | Weaknesses in the on-the-spot checks - CY2016 - greening | ONE OFF | | EUR | - 5 175,15 | 0,00 | - 5 175,15 |
| | Decoupled Direct Aids | 2018 | Weaknesses in the on-the-spot checks - CY2017 -BPS | ONE OFF | | EUR | - 9 785,03 | 0,00 | - 9 785,03 |
| | Decoupled Direct Aids | 2018 | Weaknesses in the on-the-spot checks - CY2017 - greening | ONE OFF | | EUR | - 4 021,65 | 0,00 | - 4 021,65 |
| | | | | | Total LU: | EUR | - 93 693,92 | - 74,74 | - 93 619,18 |
| MT | Voluntary Coupled Support | 2016 | VCS 1.4 - CY 2015 | ONE OFF | | EUR | - 33 498,88 | - 712,48 | - 32 786,40 |
| | Voluntary Coupled Support | 2017 | VCS 1.4 - CY 2015 | ONE OFF | | EUR | - 384,46 | - 47,09 | - 337,37 |
| | Voluntary Coupled Support | 2017 | VCS 1.4 - CY 2016 | ONE OFF | | EUR | - 25 238,90 | - 902,82 | - 24 336,08 |
| | Voluntary Coupled Support | 2018 | VCS 1.4 - CY 2017 | ONE OFF | | EUR | - 2 306,34 | - 824,30 | - 1 482,04 |
| | Voluntary Coupled Support | 2016 | VCS 1.5-1.6 - CY 2015 | FLAT RATE | 3,00 % | EUR | - 57 676,21 | - 88,01 | - 57 588,20 |
| | Voluntary Coupled Support | 2017 | VCS 1.5-1.6 - CY 2016 | FLAT RATE | 3,00 % | EUR | - 60 919,52 | - 185,76 | - 60 733,76 |
| | Voluntary Coupled Support | 2018 | VCS 1.5-1.6 - CY 2017 | FLAT RATE | 3,00 % | EUR | - 61 345,33 | - 41,35 | - 61 303,98 |
| | Cross-compliance | 2016 | CY 2015 - Beneficiaries subject to the requirements of SMR 6 and/or SMR 7 but not SMR 8 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision | FLAT RATE | 2,00 % | EUR | - 3 035,82 | 0,00 | - 3 035,82 |
| | Cross-compliance | 2017 | CY 2016 - Beneficiaries subject to the requirements of SMR 7 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision | FLAT RATE | 2,00 % | EUR | - 2 797,27 | 0,00 | - 2 797,27 |
| | Cross-compliance | 2018 | CY 2017 - Beneficiaries subject to the requirements of SMR 7 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision | FLAT RATE | 2,00 % | EUR | - 2 853,82 | - 71,68 | - 2 782,14 |
| | Cross-compliance | 2016 | CY 2015 - Beneficiaries subject to the requirements of SMR 6 and/or SMR 7 and SMR 8 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision procedures | FLAT RATE | 2,00 % | EUR | - 966,76 | 0,00 | - 966,76 |
| | Cross-compliance | 2017 | CY 2016 - Beneficiaries subject to combinations of SMRs - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision procedures | FLAT RATE | 2,00 % | EUR | - 1 104,65 | 0,00 | - 1 104,65 |
| | Cross-compliance | 2018 | CY 2017 - Beneficiaries subject to combinations of SMRs - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision procedures | FLAT RATE | 2,00 % | EUR | - 1 186,87 | 0,00 | - 1 186,87 |
| | Cross-compliance | 2016 | CY 2015 - Beneficiaries subject to the requirements of SMR 8 only - No evidence of adequate supervision procedures | FLAT RATE | 2,00 % | EUR | - 430,66 | 0,00 | - 430,66 |
| | Cross-compliance | 2017 | CY 2016 - Beneficiaries subject to the requirements of SMR 6 and/or SMR 8 and not subject to SMR 7 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision procedures | FLAT RATE | 2,00 % | EUR | - 423,66 | - 0,91 | - 422,75 |
| | Cross-compliance | 2018 | CY 2017 - Beneficiaries subject to the requirements of SMR 6 and/or SMR 8 and not subject to SMR 7 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision procedures | FLAT RATE | 2,00 % | EUR | - 412,07 | - 0,12 | - 411,95 |
| | | | | | Total MT: | EUR | - 254 581,22 | - 2 874,52 | - 251 706,70 |
| NL | Entitlements | 2016 | Deficiency regarding active farmer status - impact on BPS | ONE OFF | | EUR | -2 627 743,09 | 0,00 | -2 627 743,09 |
| | Entitlements | 2017 | Deficiency regarding active farmer status - impact on BPS | ONE OFF | | EUR | - 113 182,27 | 0,00 | - 113 182,27 |
| | Decoupled Direct Aids | 2016 | Deficiency regarding active farmer status - impact on Greening | ONE OFF | | EUR | -1 154 421,24 | 0,00 | -1 154 421,24 |
| | Decoupled Direct Aids | 2017 | Deficiency regarding active farmer status - impact on Greening | ONE OFF | | EUR | - 46 449,89 | 0,00 | - 46 449,89 |
| | Cross Compliance - Recoveries | 2016 | Deficiency regarding active farmer status - impact on Recoveries | ONE OFF | | EUR | 559,36 | 0,00 | 559,36 |
| | Irregularities | 2016 | Deficiency regarding active farmer status - impact on Recoveries | ONE OFF | | EUR | 9 603,85 | 0,00 | 9 603,85 |
| | Voluntary Coupled Support | 2016 | Deficiency regarding active farmer status - impact on VCS | ONE OFF | | EUR | - 66 023,74 | 0,00 | - 66 023,74 |
| | Decoupled Direct Aids | 2016 | Deficiency regarding active farmer status - impact on YF | ONE OFF | | EUR | - 11 566,93 | 0,00 | - 11 566,93 |
| | Decoupled Direct Aids | 2017 | Insufficent control rate | ONE OFF | | EUR | - 39 998,52 | 0,00 | - 39 998,52 |
| | Decoupled Direct Aids | 2018 | LPIS and other weaknesses | ONE OFF | | EUR | - 166 919,54 | 0,00 | - 166 919,54 |
| | Temporary and exceptional support measures | 2016 | Recovery of undue payments R. 2015/1853 (Article 1) | ONE OFF | | EUR | -2 515 000,00 | 0,00 | -2 515 000,00 |
| | Decoupled Direct Aids | 2017 | Weaknesses in retroactive recoveries | ONE OFF | | EUR | - 1 888,98 | 0,00 | - 1 888,98 |
| | Decoupled Direct Aids | 2016 | Weaknesses in the LPIS | ONE OFF | | EUR | - 10 405,19 | 0,00 | - 10 405,19 |
| | Decoupled Direct Aids | 2017 | Weaknesses in the LPIS | ONE OFF | | EUR | - 15 624,74 | 0,00 | - 15 624,74 |
| | Decoupled Direct Aids | 2016 | Weaknesses in the LPIS | ONE OFF | | EUR | - 5 202,60 | 0,00 | - 5 202,60 |
| | Decoupled Direct Aids | 2016 | Weaknesses in the OTSC - check of maintenance | ONE OFF | | EUR | - 28 396,88 | 0,00 | - 28 396,88 |
| | Decoupled Direct Aids | 2017 | Weaknesses in the OTSC - check of maintenance | ONE OFF | | EUR | - 50 082,79 | 0,00 | - 50 082,79 |
| | Decoupled Direct Aids | 2016 | Weaknesses in the OTSC - remote sensing | ONE OFF | | EUR | - 32 382,33 | 0,00 | - 32 382,33 |
| | Decoupled Direct Aids | 2017 | Weaknesses in the OTSC - remote sensing | ONE OFF | | EUR | - 62 115,67 | 0,00 | - 62 115,67 |
| | Voluntary Coupled Support | 2018 | Weaknesses in the set-up and control of Bovine premia | ONE OFF | | EUR | - 242 859,95 | 0,00 | - 242 859,95 |
| | Voluntary Coupled Support | 2016 | Weaknesses in the set-up and control of Bovine premia | ONE OFF | | EUR | - 292 314,10 | 0,00 | - 292 314,10 |
| | Voluntary Coupled Support | 2017 | Weaknesses in the set-up and control of Bovine premia | ONE OFF | | EUR | - 203 767,61 | 0,00 | - 203 767,61 |
| | Voluntary Coupled Support | 2018 | Weaknesses in the set-up and control of Ovine premia | ONE OFF | | EUR | - 311 190,35 | 0,00 | - 311 190,35 |
| | Voluntary Coupled Support | 2016 | Weaknesses in the set-up and control of Ovine premia | ONE OFF | | EUR | - 245 664,73 | 0,00 | - 245 664,73 |
| | Voluntary Coupled Support | 2017 | Weaknesses in the set-up and control of Ovine premia | ONE OFF | | EUR | - 216 663,18 | 0,00 | - 216 663,18 |
| | Decoupled Direct Aids | 2018 | Weaknesses in VCS animals - effect on allocation of entitlements on BPS, Greening and young farmer scheme payments | ONE OFF | | EUR | - 732 338,89 | 0,00 | - 732 338,89 |
| | Decoupled Direct Aids | 2016 | Weaknesses in VCS animals - effect on allocation of entitlements on BPS payments | ONE OFF | | EUR | - 167 677,35 | 0,00 | - 167 677,35 |
| | Decoupled Direct Aids | 2017 | Weaknesses in VCS animals - effect on allocation of entitlements on BPS payments | ONE OFF | | EUR | - 335 906,85 | 0,00 | - 335 906,85 |
| | Decoupled Direct Aids | 2016 | Weaknesses in VCS animals - effect on allocation of entitlements on greening payments | ONE OFF | | EUR | - 72 621,06 | 0,00 | - 72 621,06 |
| | Decoupled Direct Aids | 2017 | Weaknesses in VCS animals - effect on allocation of entitlements on greening payments | ONE OFF | | EUR | - 145 212,53 | 0,00 | - 145 212,53 |
| | Decoupled Direct Aids | 2016 | Weaknesses in VCS animals - effect on allocation of entitlements on young farmer scheme payments | ONE OFF | | EUR | - 24 208,33 | 0,00 | - 24 208,33 |
| | Decoupled Direct Aids | 2017 | Weaknesses in VCS animals - effect on allocation of entitlements on young farmer scheme payments | ONE OFF | | EUR | - 23 805,29 | 0,00 | - 23 805,29 |
| | | | | | Total NL: | EUR | -9 951 471,41 | 0,00 | -9 951 471,41 |
| RO | Certification | 2016 | Known errors in the EAGF | ONE OFF | | EUR | - 76,27 | 0,00 | - 76,27 |
| | Certification | 2016 | MLE in the EAGF | ESTIMATED BY AMOUNT | | EUR | -17 323 228,52 | - 440,82 | -17 322 787,70 |
| | | | | | Total RO: | EUR | -17 323 304,79 | - 440,82 | -17 322 863,97 |
| SE | Voluntary Coupled Support | 2017 | Weakness in the key control concerning the checks on the correctness of the aid calculation including the application of sanctions VCS CY2016 | FLAT RATE | 3,00 % | EUR | -2 618 729,82 | - 5 697,92 | -2 613 031,90 |
| | Voluntary Coupled Support | 2018 | Weakness in the key control concerning the checks on the correctness of the aid calculation including the application of sanctions VCS CY2017 | FLAT RATE | 3,00 % | EUR | -2 610 686,25 | 0,00 | -2 610 686,25 |
| | Voluntary Coupled Support | 2016 | Weakness in the key control in respect of administrative checks to establish the eligibility of the aid- correctness of the final payment CY2015 for VCS | ONE OFF | | EUR | - 862 615,07 | 0,00 | - 862 615,07 |
| | Entitlements | 2017 | Weakness in the key control in respect of the administrative checks to establish access to the aid claimed regarding active farmer status CY2016 | ESTIMATED BY PERCENTAGE | 0,58 % | EUR | - 96 196,72 | - 3 374,63 | - 92 822,09 |
| | Greening Payment | 2017 | Weakness in the key control in respect of the administrative checks to establish access to the aid claimed regarding active farmer status CY2016 | ESTIMATED BY PERCENTAGE | 0,58 % | EUR | - 51 533,13 | - 47 356,10 | - 4 177,03 |
| | Voluntary Coupled Support | 2017 | Weakness in the key control in respect of the administrative checks to establish access to the aid claimed regarding active farmer status CY2016 | ESTIMATED BY PERCENTAGE | 0,58 % | EUR | - 29 660,36 | 0,00 | - 29 660,36 |
| | Young farmers scheme | 2017 | Weakness in the key control in respect of the administrative checks to establish access to the aid claimed regarding active farmer status CY2016 | ESTIMATED BY PERCENTAGE | 0,58 % | EUR | - 2 826,93 | 0,00 | - 2 826,93 |
| | Voluntary Coupled Support | 2016 | Weakness in the the key control concerning the checks on the correctness of the aid calculation including the application of sanctions VCS CY 2015 | FLAT RATE | 3,00 % | EUR | -2 560 986,85 | - 25 878,45 | -2 535 108,40 |
| | Voluntary Coupled Support | 2017 | Weakness in the the key control in respect of administrative checks to establish the eligibility of the aid- correctness of the final payment CY2016 for VCS | ONE OFF | | EUR | - 160 270,35 | 0,00 | - 160 270,35 |
| | | | | | Total SE: | EUR | -8 993 505,48 | - 82 307,10 | -8 911 198,38 |

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

BE

Clearance of Accounts - Financial Clearance

2017

administrative error (p.105 du CB report)

ONE OFF

EUR

- 497,41

0,00

- 497,41

Clearance of Accounts - Financial Clearance

2017

over estimation on expenditure (prg. 5.3.4 of CB report)

ONE OFF

EUR

- 597,14

0,00

- 597,14

School Fruit Scheme

2017

School Scheme for SPW (Service Public Wallonie)

ONE OFF

EUR

- 76 658,15

0,00

- 76 658,15

Total BE:

EUR

- 77 752,70

0,00

- 77 752,70

BG

Cross-compliance

2016

Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2015

FLAT RATE

5,00 %

EUR

-1 006 053,47

- 465,49

-1 005 587,98

Cross-compliance

2017

Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2015

FLAT RATE

5,00 %

EUR

- 1 943,57

0,00

- 1 943,57

Cross-compliance

2018

Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2015

FLAT RATE

5,00 %

EUR

- 86,08

0,00

- 86,08

Cross-compliance

2015

Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2016

FLAT RATE

5,00 %

EUR

- 13 495,90

0,00

- 13 495,90

Cross-compliance

2016

Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2016

FLAT RATE

5,00 %

EUR

- 1 392,60

- 5,43

- 1 387,17

Cross-compliance

2017

Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2016

FLAT RATE

5,00 %

EUR

- 1 108 875,35

0,00

-1 108 875,35

Cross-compliance

2018

Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2016

FLAT RATE

5,00 %

EUR

- 2 508,66

0,00

- 2 508,66

Other Direct Aids

2018

Insufficient level of OTSC

ONE OFF

EUR

- 69 316,19

0,00

- 69 316,19

Voluntary Coupled Support

2018

Insufficient level of OTSC

ONE OFF

EUR

- 143 052,20

0,00

- 143 052,20

Fruit and Vegetables - Exceptional support measures

2015

Reimbursement due to double recovery of reductions FY 2015

ONE OFF

EUR

6 590,91

0,00

690,91

Total BG:

EUR

-2 340 133,11

- 470,92

-2 339 662,19

CY

Voluntary Coupled Support

2017

Weak on-the-spot check - minimum control rate not reached - claim year 2016 - measure 1

ONE OFF

EUR

- 45 645,68

0,00

- 45 645,68

Voluntary Coupled Support

2017

Weak on-the-spot check - minimum control rate not reached - claim year 2016 - measure 3

ONE OFF

EUR

- 11 476,64

0,00

- 11 476,64

Total CY:

EUR

- 57 122,32

0,00

- 57 122,32

CZ

School Fruit Scheme

2016

Deficiencies in key control ‘Performance of on-the-spot checks of sufficient quality’ FY2016 and FY2017

FLAT RATE

5,00 %

EUR

- 189 042,66

0,00

- 189 042,66

School Fruit Scheme

2017

Deficiencies in key control ‘Performance of on-the-spot checks of sufficient quality’ FY2016 and FY2017

FLAT RATE

5,00 %

EUR

- 195 157,27

0,00

- 195 157,27

School Fruit Scheme

2018

Deficiencies in key control ‘Performance of on-the-spot checks of sufficient quality’ FY2018

FLAT RATE

5,00 %

EUR

- 18 547,93

0,00

- 18 547,93

Total CZ:

EUR

- 402 747,86

0,00

- 402 747,86

DE

Fruit and Vegetables - Operational programmes incl withdrawals

2016

Actions not implemented - OP 2015

ONE OFF

EUR

- 18 715,44

0,00

- 18 715,44

Fruit and Vegetables - Operational programmes incl withdrawals

2017

Actions not implemented OP 2016

ONE OFF

EUR

- 114,70

0,00

- 114,70

Fruit and Vegetables - Operational programmes incl withdrawals

2016

Carry over - ineligible amount FY 2016

ONE OFF

EUR

- 62 468,92

0,00

- 62 468,92

Fruit and Vegetables - Operational programmes incl withdrawals

2017

Carry over - ineligible expenditure FY 2017

ONE OFF

EUR

- 2 593,24

0,00

- 2 593,24

Irregularities

2017

compliance testing and substantive testing of Annexes II and III and known errors (annual sanctions)

ONE OFF

EUR

- 70 522,63

0,00

- 70 522,63

Certification

2017

Differences in debts' reconciliation EAGF

ONE OFF

EUR

- 32 117,63

0,00

- 32 117,63

Clearance of Accounts - Financial Clearance

2017

Financial errors found in substantive testing on EAGF (annex 1 of CB report)

ONE OFF

EUR

- 205,77

0,00

- 205,77

Certification

2017

Individual errors in EAGF

ONE OFF

EUR

- 347 912,42

0,00

- 347 912,42

Total DE:

EUR

- 534 650,75

0,00

- 534 650,75

ES

Wine - Investment

2015

Absence of checks on the soundness of estimates FY 2015

FLAT RATE

10,00 %

EUR

- 91 783,15

0,00

- 91 783,15

Wine - Investment

2016

Absence of checks on the soundness of estimates FY 2016

FLAT RATE

10,00 %

EUR

- 143 195,41

0,00

- 143 195,41

Wine - Investment

2017

Absence of checks on the soundness of estimates FY 2017

FLAT RATE

10,00 %

EUR

- 83 928,98

0,00

- 83 928,98

Wine - Investment

2015

Actions paid not included in Support Applicatoin - FY 2015

ONE OFF

EUR

- 179 674,57

0,00

- 179 674,57

Wine - Investment

2016

Actions paid not included in Support Applicatoin - FY 2016

ONE OFF

EUR

- 477 034,00

0,00

- 477 034,00

Wine - Investment

2015

Deficiency control of replacement of barrels

FLAT RATE

5,00 %

EUR

- 20 659,11

0,00

- 20 659,11

Wine - Investment

2016

Deficiency in control replacement barrels FY 2016

FLAT RATE

5,00 %

EUR

- 58 234,92

0,00

- 58 234,92

Total ES:

EUR

-1 054 510,14

0,00

-1 054 510,14

FR

Irregularities

2015

Application de sanction en cas d'intentionnalité

ONE OFF

EUR

-1 915 954,75

- 353 235,44

-1 562 719,31

Irregularities

2016

Application de sanction en cas d'intentionnalité

ONE OFF

EUR

-1 793 774,28

- 469 942,73

-1 323 831,55

Irregularities

2017

Application de sanction en cas d'intentionnalité

ONE OFF

EUR

-1 435 446,92

0,00

-1 435 446,92

Other Direct Aid - POSEI (2014+)

2016

Contrôles administratifs exhaustifs insuffisants FY2016

FLAT RATE

5,00 %

EUR

- 400 907,21

- 44 784,16

- 356 123,05

Other Direct Aid - POSEI (2014+)

2017

Contrôles administratifs exhaustifs insuffisants FY2017

FLAT RATE

5,00 %

EUR

- 448 715,16

0,00

- 448 715,16

Other Direct Aid - POSEI (2014+)

2018

Contrôles administratifs exhaustifs insuffisants FY2018

FLAT RATE

5,00 %

EUR

- 453 373,17

0,00

- 453 373,17

Wine - Promotion on third country markets

2015

Weakness in key controls on administrative checks and on OTSC. Absence of risk analysis.

FLAT RATE

7,00 %

EUR

- 177 746,45

0,00

- 177 746,45

Wine - Promotion on third country markets

2016

Weakness in key controls on administrative checks and on OTSC. Absence of risk analysis.

FLAT RATE

7,00 %

EUR

- 205 303,65

- 54 653,76

- 150 649,89

Wine - Promotion on third country markets

2017

Weakness in key controls on administrative checks and on OTSC. Absence of risk analysis.

FLAT RATE

7,00 %

EUR

- 32 754,65

0,00

- 32 754,65

Total FR:

EUR

-6 863 976,24

- 922 616,09

-5 941 360,15

GB

Entitlements

2016

BPS calculation not finalised/notified - impact on BPS 2015

ONE OFF

EUR

- 72 690,20

- 416,38

- 72 273,82

Entitlements

2017

BPS calculation not finalised/notified - impact on BPS 2016

ONE OFF

EUR

- 125 141,46

- 746,55

- 124 394,91

Decoupled Direct Aids

2016

BPS calculation not finalised/notified - impact on greening 2015

ONE OFF

EUR

- 34 726,50

- 334,36

- 34 392,14

Decoupled Direct Aids

2017

BPS calculation not finalised/notified - impact on greening 2016

ONE OFF

EUR

- 53 070,85

- 507,58

- 52 563,27

Decoupled Direct Aids

2016

BPS calculation not finalised/notified - impact on YF 2015

ONE OFF

EUR

- 621,92

- 3,56

- 618,36

Decoupled Direct Aids

2017

BPS calculation not finalised/notified - impact on YF 2016

ONE OFF

EUR

- 105,86

- 0,63

- 105,23

Entitlements

2016

Checks of the active farmer status - impact on BPS 2015

ONE OFF

EUR

- 30 199,79

- 172,99

- 30 026,80

Entitlements

2017

Checks of the active farmer status - impact on BPS 2016

ONE OFF

EUR

- 110 341,24

- 658,26

- 109 682,98

Entitlements

2018

Checks of the active farmer status - impact on BPS 2017

FLAT RATE

2,00 %

EUR

- 53 909,19

0,00

- 53 909,19

Decoupled Direct Aids

2016

Checks of the active farmer status - impact on greening 2015

ONE OFF

EUR

- 13 142,45

- 126,54

- 13 015,91

Decoupled Direct Aids

2017

Checks of the active farmer status - impact on greening 2016

ONE OFF

EUR

- 46 208,88

- 441,95

- 45 766,93

Decoupled Direct Aids

2018

Checks of the active farmer status - impact on greening 2017

FLAT RATE

2,00 %

EUR

- 22 855,89

0,00

- 22 855,89

Decoupled Direct Aids

2016

Checks of the active farmer status - impact on YF 2015

ONE OFF

EUR

- 107,06

- 0,61

- 106,45

Decoupled Direct Aids

2017

Checks of the active farmer status - impact on YF 2016

ONE OFF

EUR

- 294,97

- 1,76

- 293,21

Decoupled Direct Aids

2018

Checks of the active farmer status - impact on YF 2017

FLAT RATE

2,00 %

EUR

- 44,17

0,00

- 44,17

Entitlements

2016

Checks on the establishment of PE - impact on BPS 2015

ONE OFF

EUR

- 23 659,93

- 135,53

- 23 524,40

Entitlements

2017

Checks on the establishment of PE - impact on BPS 2016

ONE OFF

EUR

- 24 133,52

- 143,97

- 23 989,55

Entitlements

2018

Checks on the establishment of PE - impact on BPS 2017

ONE OFF

EUR

- 24 851,63

0,00

- 24 851,63

Decoupled Direct Aids

2016

Checks on the establishment of PE - impact on greening 2015

ONE OFF

EUR

- 10 490,85

- 101,01

- 10 389,84

Decoupled Direct Aids

2017

Checks on the establishment of PE - impact on greening 2016

ONE OFF

EUR

- 10 700,16

- 102,34

- 10 597,82

Decoupled Direct Aids

2018

Checks on the establishment of PE - impact on greening 2017

ONE OFF

EUR

- 10 697,48

0,00

- 10 697,48

Entitlements

2017

Weakness in the definition of Active Farmer- connected companies (BPS)

ONE OFF

EUR

-1 028 190,68

0,00

-1 028 190,68

Decoupled Direct Aids

2017

Weakness in the definition of Active Farmer- connected companies (Greening)

ONE OFF

EUR

- 560 949,25

0,00

- 560 949,25

Voluntary Coupled Support

2017

Weakness in the definition of Active Farmer- connected companies (VCS01)

ONE OFF

EUR

- 40 185,21

0,00

- 40 185,21

Voluntary Coupled Support

2017

Weakness in the definition of Active Farmer- connected companies (VCS02)

ONE OFF

EUR

- 8 468,96

0,00

- 8 468,96

Voluntary Coupled Support

2017

Weakness in the definition of Active Farmer- connected companies (VCS03)

ONE OFF

EUR

- 96 566,25

0,00

- 96 566,25

Decoupled Direct Aids

2017

Weakness in the definition of Active Farmer- connected companies (YFS)

ONE OFF

EUR

- 3 447,83

0,00

- 3 447,83

Total GB:

EUR

-2 405 802,18

- 3 894,02

-240 908,16

HR

Decoupled Direct Aids

2017

Incorrect calculation of administrative penalties

ONE OFF

EUR

- 84 324,37

0,00

- 84 324,37

Decoupled Direct Aids

2016

Minimum control rate for on-the-spot checks not reached

ONE OFF

EUR

- 35 671,36

0,00

- 35 671,36

Decoupled Direct Aids

2017

Minimum control rate for on-the-spot checks not reached

ONE OFF

EUR

- 35 671,36

0,00

- 35 671,36

Decoupled Direct Aids

2018

Minimum control rate for on-the-spot checks not reached

ONE OFF

EUR

- 35 671,36

0,00

- 35 671,36

Decoupled Direct Aids

2016

Weak check of the recovery of payment entitlements

ONE OFF

EUR

- 325,70

0,00

- 325,70

Decoupled Direct Aids

2017

Weak check of the recovery of payment entitlements

ONE OFF

EUR

- 580,06

0,00

- 580,06

Decoupled Direct Aids

2016

Weak check of the status of the farmer (National Reserve)

ONE OFF

EUR

- 8 016,98

0,00

- 8 016,98

Decoupled Direct Aids

2017

Weak check of the status of the farmer (National Reserve)

ONE OFF

EUR

- 7 212,34

0,00

- 7 212,34

Decoupled Direct Aids

2016

Weak check of the status of the farmer (YFS)

ONE OFF

EUR

- 18 828,55

0,00

- 18 828,55

Decoupled Direct Aids

2017

Weak check of the status of the farmer (YFS)

ONE OFF

EUR

- 25 056,29

0,00

- 25 056,29

Decoupled Direct Aids

2016

Weak check of the value of payment entitlements

ONE OFF

EUR

- 37 401,73

0,00

- 37 401,73

Decoupled Direct Aids

2017

Weak check of the value of payment entitlements

ONE OFF

EUR

- 103 179,76

0,00

- 103 179,76

Decoupled Direct Aids

2017

Weak check on landscape features

ONE OFF

EUR

- 11 057,33

0,00

- 11 057,33

Decoupled Direct Aids

2018

Weak check on landscape features

ONE OFF

EUR

- 4 390,01

0,00

- 4 390,01

Decoupled Direct Aids

2018

Weak check on organic farmers

ONE OFF

EUR

- 3 480,59

0,00

- 3 480,59

Decoupled Direct Aids

2016

Weak check on permanent grassland

ONE OFF

EUR

- 1 445,37

0,00

- 13 445,37

Decoupled Direct Aids

2017

Weak check on permanent grassland

ONE OFF

EUR

- 5 470,77

0,00

- 5 470,77

Decoupled Direct Aids

2018

Weak check on permanent grassland

ONE OFF

EUR

- 4 819,93

0,00

- 4 819,93

Decoupled Direct Aids

2016

Weak check on retroactive recovery

ONE OFF

EUR

- 485 129,84

0,00

- 485 129,84

Decoupled Direct Aids

2017

Weak check on retroactive recovery

ONE OFF

EUR

- 277 225,31

0,00

- 277 225,31

Decoupled Direct Aids

2018

Weak check on retroactive recovery

ONE OFF

EUR

- 16 508,26

0,00

- 16 508,26

Total HR:

EUR

-1 213 467,27

0,00

-1 213 467,27

HU

Decoupled Direct Aids

2016

OTSC level insufficient

ONE OFF

EUR

- 484 117,64

0,00

- 484 117,64

Decoupled Direct Aids

2016

OTSC quality EFA incorrectly identified

ONE OFF

EUR

- 11 871,24

0,00

- 11 871,24

Decoupled Direct Aids

2017

OTSC quality EFA incorrectly identified

ONE OFF

EUR

- 2 572,84

0,00

- 2 572,84

Total HU:

EUR

- 498 561,72

0,00

- 498 561,72

IE

Decoupled Direct Aids

2016

Weaknesses LPIS

ESTIMATED BY AMOUNT

EUR

-1 132 326,70

0,00

-1 132 326,70

Decoupled Direct Aids

2017

Weaknesses LPIS

ESTIMATED BY AMOUNT

EUR

-1 089 743,91

0,00

-1 089 743,91

Decoupled Direct Aids

2018

Weaknesses LPIS

ESTIMATED BY AMOUNT

EUR

- 633 104,48

0,00

- 633 104,48

Total IE:

EUR

-2 855 175,09

0,00

-2 855 175,09

IT

Decoupled Direct Aids

2016

Comprehensive correction for all findings

FLAT RATE

2,00 %

EUR

-68 685 227,76

- 166 676,14

-68 518 551,62

Voluntary Coupled Support Area Based

2016

Comprehensive correction for all findings

FLAT RATE

2,00 %

EUR

-3 690 568,93

- 262,10

-3 690 306,83

Decoupled Direct Aids

2017

Comprehensive correction for all findings

FLAT RATE

2,00 %

EUR

-65 482 175,39

- 5 116,81

-65 477 058,61

Reimbursement of direct aids in relation to financial discipline

2017

Comprehensive correction for all findings

FLAT RATE

2,00 %

EUR

- 754 110,44

- 1,21

- 754 109,23

Voluntary Coupled Support

2017

Comprehensive correction for all findings

FLAT RATE

2,00 %

EUR

-3 811 472,84

- 0,27

-3 811 472,58

Decoupled Direct Aids

2018

Comprehensive correction for all findings

FLAT RATE

2,00 %

EUR

- 830 757,67

- 127,68

- 830 629,95

Reimbursement of direct aids in relation to financial discipline

2018

Comprehensive correction for all findings

FLAT RATE

2,00 %

EUR

- 730 282,20

0,00

- 730 282,20

Voluntary Coupled Support

2018

Comprehensive correction for all findings

FLAT RATE

2,00 %

EUR

- 111 868,12

0,00

- 111 868,12

Cross-compliance

2016

Deficient I&R checks under SMR 7 - CY 2015

FLAT RATE

2,00 %

EUR

- 208 203,54

0,00

- 208 203,54

Cross-compliance

2017

Deficient I&R checks under SMR 7 - CY 2015

FLAT RATE

2,00 %

EUR

- 4 103,38

0,00

- 4 103,38

Cross-compliance

2018

Deficient I&R checks under SMR 7 - CY 2015

FLAT RATE

2,00 %

EUR

- 3 627,62

0,00

- 3 627,62

Cross-compliance

2017

Deficient I&R checks under SMR 7 - CY 2016

FLAT RATE

2,00 %

EUR

- 315 751,97

0,00

- 315 751,97

Cross-compliance

2018

Deficient I&R checks under SMR 7 - CY 2016

FLAT RATE

2,00 %

EUR

- 10 223,00

0,00

- 10 223,00

Certification

2017

Known errors in the EAGF

ONE OFF

EUR

- 4 834,89

0,00

- 4 834,89

Fruit and Vegetables - Operational programmes incl withdrawals

2014

OP 2013 - FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer Organisations

FLAT RATE

5,00 %

EUR

-1 015 887,56

0,00

-1 015 887,56

Fruit and Vegetables - Operational programmes incl withdrawals

2015

OP 2013 - FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer Organisations

FLAT RATE

5,00 %

EUR

- 4 241,09

0,00

- 4 241,09

Fruit and Vegetables - Operational programmes incl withdrawals

2016

OP 2013 - FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer Organisations

FLAT RATE

5,00 %

EUR

- 1 110,78

0,00

- 1 110,78

Fruit and Vegetables - Operational programmes incl withdrawals

2014

OP 2014 - FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer Organisations

FLAT RATE

5,00 %

EUR

- 170 533,71

0,00

- 170 533,71

Fruit and Vegetables - Operational programmes incl withdrawals

2015

OP 2014 - FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer Organisations

FLAT RATE

5,00 %

EUR

-2 522 983,06

0,00

-2 522 983,06

Fruit and Vegetables - Operational programmes incl withdrawals

2016

OP 2014 - FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer Organisations

FLAT RATE

5,00 %

EUR

- 18 839,14

0,00

- 18 839,14

Fruit and Vegetables - Operational programmes incl withdrawals

2017

OP 2014 - FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer Organisations

FLAT RATE

5,00 %

EUR

3 889,40

0,00

3 889,40

Fruit and Vegetables - Operational programmes incl withdrawals

2015

OP 2015 -FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer Organisations

FLAT RATE

5,00 %

EUR

- 933 283,90

0,00

- 933 283,90

Fruit and Vegetables - Operational programmes incl withdrawals

2016

OP 2015 -FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer Organisations

FLAT RATE

5,00 %

EUR

-2 963 312,69

0,00

-2 963 312,69

Fruit and Vegetables - Operational programmes incl withdrawals

2017

OP 2015 -FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer Organisations

FLAT RATE

5,00 %

EUR

- 3 941,19

0,00

- 3 941,19

Fruit and Vegetables - Operational programmes incl withdrawals

2016

OP 2016 - FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer Organisations

FLAT RATE

5,00 %

EUR

- 649 642,58

0,00

- 649 642,58

Fruit and Vegetables - Operational programmes incl withdrawals

2017

OP 2016 - FV/2016/002/IT; shortcomings in F&V sector under the scheme of the Operational Programmes and recognition of Producer Organisations

FLAT RATE

5,00 %

EUR

-2 770 183,74

0,00

-2 770 183,74

Total IT:

EUR

-155 693 277,79

- 172 184,21

-155 521 093,58

LU

Decoupled Direct Aids

2016

Weak check on landscape features - CY2015 - BPS

ONE OFF

EUR

- 4 732,24

- 11,14

- 4 721,10

Decoupled Direct Aids

2016

Weak check on landscape features - CY2015 - greening

ONE OFF

EUR

- 3 798,16

- 8,94

- 3 789,22

Decoupled Direct Aids

2017

Weak check on landscape features - CY2016 - BPS

ONE OFF

EUR

- 4 732,24

0,00

- 4 732,24

Decoupled Direct Aids

2017

Weak check on landscape features - CY2016 - greening

ONE OFF

EUR

- 2 604,22

0,00

- 2 604,22

Decoupled Direct Aids

2018

Weak check on landscape features - CY2017 -BPS

ONE OFF

EUR

- 4 732,25

0,00

- 4 732,25

Decoupled Direct Aids

2018

Weak check on landscape features - CY2017 - greening

ONE OFF

EUR

- 19 678,14

0,00

- 19 678,14

Decoupled Direct Aids

2016

Weak check on permanent grassland - CY2015 - BPS

ONE OFF

EUR

- 13 828,00

- 32,57

- 13 795,43

Decoupled Direct Aids

2016

Weak check on permanent grassland - CY2015 - greening

ONE OFF

EUR

- 9 378,34

- 22,09

- 9 356,25

Decoupled Direct Aids

2017

Weaknesses in the on-the-spot checks - CY2016 - BPS

ONE OFF

EUR

- 11 228,50

0,00

- 11 228,50

Decoupled Direct Aids

2017

Weaknesses in the on-the-spot checks - CY2016 - greening

ONE OFF

EUR

- 5 175,15

0,00

- 5 175,15

Decoupled Direct Aids

2018

Weaknesses in the on-the-spot checks - CY2017 -BPS

ONE OFF

EUR

- 9 785,03

0,00

- 9 785,03

Decoupled Direct Aids

2018

Weaknesses in the on-the-spot checks - CY2017 - greening

ONE OFF

EUR

- 4 021,65

0,00

- 4 021,65

Total LU:

EUR

- 93 693,92

- 74,74

- 93 619,18

MT

Voluntary Coupled Support

2016

VCS 1.4 - CY 2015

ONE OFF

EUR

- 33 498,88

- 712,48

- 32 786,40

Voluntary Coupled Support

2017

VCS 1.4 - CY 2015

ONE OFF

EUR

- 384,46

- 47,09

- 337,37

Voluntary Coupled Support

2017

VCS 1.4 - CY 2016

ONE OFF

EUR

- 25 238,90

- 902,82

- 24 336,08

Voluntary Coupled Support

2018

VCS 1.4 - CY 2017

ONE OFF

EUR

- 2 306,34

- 824,30

- 1 482,04

Voluntary Coupled Support

2016

VCS 1.5-1.6 - CY 2015

FLAT RATE

3,00 %

EUR

- 57 676,21

- 88,01

- 57 588,20

Voluntary Coupled Support

2017

VCS 1.5-1.6 - CY 2016

FLAT RATE

3,00 %

EUR

- 60 919,52

- 185,76

- 60 733,76

Voluntary Coupled Support

2018

VCS 1.5-1.6 - CY 2017

FLAT RATE

3,00 %

EUR

- 61 345,33

- 41,35

- 61 303,98

Cross-compliance

2016

CY 2015 - Beneficiaries subject to the requirements of SMR 6 and/or SMR 7 but not SMR 8 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision

FLAT RATE

2,00 %

EUR

- 3 035,82

0,00

- 3 035,82

Cross-compliance

2017

CY 2016 - Beneficiaries subject to the requirements of SMR 7 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision

FLAT RATE

2,00 %

EUR

- 2 797,27

0,00

- 2 797,27

Cross-compliance

2018

CY 2017 - Beneficiaries subject to the requirements of SMR 7 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision

FLAT RATE

2,00 %

EUR

- 2 853,82

- 71,68

- 2 782,14

Cross-compliance

2016

CY 2015 - Beneficiaries subject to the requirements of SMR 6 and/or SMR 7 and SMR 8 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision procedures

FLAT RATE

2,00 %

EUR

- 966,76

0,00

- 966,76

Cross-compliance

2017

CY 2016 - Beneficiaries subject to combinations of SMRs - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision procedures

FLAT RATE

2,00 %

EUR

- 1 104,65

0,00

- 1 104,65

Cross-compliance

2018

CY 2017 - Beneficiaries subject to combinations of SMRs - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision procedures

FLAT RATE

2,00 %

EUR

- 1 186,87

0,00

- 1 186,87

Cross-compliance

2016

CY 2015 - Beneficiaries subject to the requirements of SMR 8 only - No evidence of adequate supervision procedures

FLAT RATE

2,00 %

EUR

- 430,66

0,00

- 430,66

Cross-compliance

2017

CY 2016 - Beneficiaries subject to the requirements of SMR 6 and/or SMR 8 and not subject to SMR 7 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision procedures

FLAT RATE

2,00 %

EUR

- 423,66

- 0,91

- 422,75

Cross-compliance

2018

CY 2017 - Beneficiaries subject to the requirements of SMR 6 and/or SMR 8 and not subject to SMR 7 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision procedures

FLAT RATE

2,00 %

EUR

- 412,07

- 0,12

- 411,95

Total MT:

EUR

- 254 581,22

- 2 874,52

- 251 706,70

NL

Entitlements

2016

Deficiency regarding active farmer status - impact on BPS

ONE OFF

EUR

-2 627 743,09

0,00

-2 627 743,09

Entitlements

2017

Deficiency regarding active farmer status - impact on BPS

ONE OFF

EUR

- 113 182,27

0,00

- 113 182,27

Decoupled Direct Aids

2016

Deficiency regarding active farmer status - impact on Greening

ONE OFF

EUR

-1 154 421,24

0,00

-1 154 421,24

Decoupled Direct Aids

2017

Deficiency regarding active farmer status - impact on Greening

ONE OFF

EUR

- 46 449,89

0,00

- 46 449,89

Cross Compliance - Recoveries

2016

Deficiency regarding active farmer status - impact on Recoveries

ONE OFF

EUR

559,36

0,00

559,36

Irregularities

2016

Deficiency regarding active farmer status - impact on Recoveries

ONE OFF

EUR

9 603,85

0,00

9 603,85

Voluntary Coupled Support

2016

Deficiency regarding active farmer status - impact on VCS

ONE OFF

EUR

- 66 023,74

0,00

- 66 023,74

Decoupled Direct Aids

2016

Deficiency regarding active farmer status - impact on YF

ONE OFF

EUR

- 11 566,93

0,00

- 11 566,93

Decoupled Direct Aids

2017

Insufficent control rate

ONE OFF

EUR

- 39 998,52

0,00

- 39 998,52

Decoupled Direct Aids

2018

LPIS and other weaknesses

ONE OFF

EUR

- 166 919,54

0,00

- 166 919,54

Temporary and exceptional support measures

2016

Recovery of undue payments R. 2015/1853 (Article 1)

ONE OFF

EUR

-2 515 000,00

0,00

-2 515 000,00

Decoupled Direct Aids

2017

Weaknesses in retroactive recoveries

ONE OFF

EUR

- 1 888,98

0,00

- 1 888,98

Decoupled Direct Aids

2016

Weaknesses in the LPIS

ONE OFF

EUR

- 10 405,19

0,00

- 10 405,19

Decoupled Direct Aids

2017

Weaknesses in the LPIS

ONE OFF

EUR

- 15 624,74

0,00

- 15 624,74

Decoupled Direct Aids

2016

Weaknesses in the LPIS

ONE OFF

EUR

- 5 202,60

0,00

- 5 202,60

Decoupled Direct Aids

2016

Weaknesses in the OTSC - check of maintenance

ONE OFF

EUR

- 28 396,88

0,00

- 28 396,88

Decoupled Direct Aids

2017

Weaknesses in the OTSC - check of maintenance

ONE OFF

EUR

- 50 082,79

0,00

- 50 082,79

Decoupled Direct Aids

2016

Weaknesses in the OTSC - remote sensing

ONE OFF

EUR

- 32 382,33

0,00

- 32 382,33

Decoupled Direct Aids

2017

Weaknesses in the OTSC - remote sensing

ONE OFF

EUR

- 62 115,67

0,00

- 62 115,67

Voluntary Coupled Support

2018

Weaknesses in the set-up and control of Bovine premia

ONE OFF

EUR

- 242 859,95

0,00

- 242 859,95

Voluntary Coupled Support

2016

Weaknesses in the set-up and control of Bovine premia

ONE OFF

EUR

- 292 314,10

0,00

- 292 314,10

Voluntary Coupled Support

2017

Weaknesses in the set-up and control of Bovine premia

ONE OFF

EUR

- 203 767,61

0,00

- 203 767,61

Voluntary Coupled Support

2018

Weaknesses in the set-up and control of Ovine premia

ONE OFF

EUR

- 311 190,35

0,00

- 311 190,35

Voluntary Coupled Support

2016

Weaknesses in the set-up and control of Ovine premia

ONE OFF

EUR

- 245 664,73

0,00

- 245 664,73

Voluntary Coupled Support

2017

Weaknesses in the set-up and control of Ovine premia

ONE OFF

EUR

- 216 663,18

0,00

- 216 663,18

Decoupled Direct Aids

2018

Weaknesses in VCS animals - effect on allocation of entitlements on BPS, Greening and young farmer scheme payments

ONE OFF

EUR

- 732 338,89

0,00

- 732 338,89

Decoupled Direct Aids

2016

Weaknesses in VCS animals - effect on allocation of entitlements on BPS payments

ONE OFF

EUR

- 167 677,35

0,00

- 167 677,35

Decoupled Direct Aids

2017

Weaknesses in VCS animals - effect on allocation of entitlements on BPS payments

ONE OFF

EUR

- 335 906,85

0,00

- 335 906,85

Decoupled Direct Aids

2016

Weaknesses in VCS animals - effect on allocation of entitlements on greening payments

ONE OFF

EUR

- 72 621,06

0,00

- 72 621,06

Decoupled Direct Aids

2017

Weaknesses in VCS animals - effect on allocation of entitlements on greening payments

ONE OFF

EUR

- 145 212,53

0,00

- 145 212,53

Decoupled Direct Aids

2016

Weaknesses in VCS animals - effect on allocation of entitlements on young farmer scheme payments

ONE OFF

EUR

- 24 208,33

0,00

- 24 208,33

Decoupled Direct Aids

2017

Weaknesses in VCS animals - effect on allocation of entitlements on young farmer scheme payments

ONE OFF

EUR

- 23 805,29

0,00

- 23 805,29

Total NL:

EUR

-9 951 471,41

0,00

-9 951 471,41

RO

Certification

2016

Known errors in the EAGF

ONE OFF

EUR

- 76,27

0,00

- 76,27

Certification

2016

MLE in the EAGF

ESTIMATED BY AMOUNT

EUR

-17 323 228,52

- 440,82

-17 322 787,70

Total RO:

EUR

-17 323 304,79

- 440,82

-17 322 863,97

SE

Voluntary Coupled Support

2017

Weakness in the key control concerning the checks on the correctness of the aid calculation including the application of sanctions VCS CY2016

FLAT RATE

3,00 %

EUR

-2 618 729,82

- 5 697,92

-2 613 031,90

Voluntary Coupled Support

2018

Weakness in the key control concerning the checks on the correctness of the aid calculation including the application of sanctions VCS CY2017

FLAT RATE

3,00 %

EUR

-2 610 686,25

0,00

-2 610 686,25

Voluntary Coupled Support

2016

Weakness in the key control in respect of administrative checks to establish the eligibility of the aid- correctness of the final payment CY2015 for VCS

ONE OFF

EUR

- 862 615,07

0,00

- 862 615,07

Entitlements

2017

Weakness in the key control in respect of the administrative checks to establish access to the aid claimed regarding active farmer status CY2016

ESTIMATED BY PERCENTAGE

0,58 %

EUR

- 96 196,72

- 3 374,63

- 92 822,09

Greening Payment

2017

Weakness in the key control in respect of the administrative checks to establish access to the aid claimed regarding active farmer status CY2016

ESTIMATED BY PERCENTAGE

0,58 %

EUR

- 51 533,13

- 47 356,10

- 4 177,03

Voluntary Coupled Support

2017

Weakness in the key control in respect of the administrative checks to establish access to the aid claimed regarding active farmer status CY2016

ESTIMATED BY PERCENTAGE

0,58 %

EUR

- 29 660,36

0,00

- 29 660,36

Young farmers scheme

2017

Weakness in the key control in respect of the administrative checks to establish access to the aid claimed regarding active farmer status CY2016

ESTIMATED BY PERCENTAGE

0,58 %

EUR

- 2 826,93

0,00

- 2 826,93

Voluntary Coupled Support

2016

Weakness in the the key control concerning the checks on the correctness of the aid calculation including the application of sanctions VCS CY 2015

FLAT RATE

3,00 %

EUR

-2 560 986,85

- 25 878,45

-2 535 108,40

Voluntary Coupled Support

2017

Weakness in the the key control in respect of administrative checks to establish the eligibility of the aid- correctness of the final payment CY2016 for VCS

ONE OFF

EUR

- 160 270,35

0,00

- 160 270,35

Total SE:

EUR

-8 993 505,48

- 82 307,10

-8 911 198,38

| Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- |
| EUR | -210 613 733,99 | -1 184 862,42 | -209 428 871,57 |

Currency

Amount

Deductions

Financial Impact

EUR

-210 613 733,99

-1 184 862,42

-209 428 871,57

Budget Item: 6711

| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| BE | Clearance of Accounts - Financial Clearance | 2017 | Substantial error on sampling (Annex 15 of CB report) | ONE OFF | | EUR | - 3 869,02 | 0,00 | - 3 869,02 |
| | Clearance of Accounts - Financial Clearance | 2017 | Substantial error on sampling (annex 14 of CB report) | ONE OFF | | EUR | - 205,57 | 0,00 | - 205,57 |
| | | | | | Total BE: | EUR | - 4 074,59 | 0,00 | - 4 074,59 |
| BG | Cross-compliance | 2016 | Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2015 | FLAT RATE | 5,00 % | EUR | - 223 326,63 | - 8 009,67 | - 215 316,96 |
| | Cross-compliance | 2017 | Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2015 | FLAT RATE | 5,00 % | EUR | - 834,40 | 0,00 | - 834,40 |
| | Cross-compliance | 2018 | Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2015 | FLAT RATE | 5,00 % | EUR | - 293,61 | 0,00 | - 293,61 |
| | Cross-compliance | 2017 | Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2016 | FLAT RATE | 5,00 % | EUR | - 184 118,40 | - 688,70 | - 183 429,70 |
| | Cross-compliance | 2018 | Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2016 | FLAT RATE | 5,00 % | EUR | - 8 204,10 | 0,00 | - 8 204,10 |
| | | | | | Total BG: | EUR | - 416 777,14 | - 8 698,37 | - 408 078,77 |
| CZ | Rural Development EAFRD measures subject to IACS | 2016 | M10: double financing | ONE OFF | | EUR | - 7 674,67 | 0,00 | - 7 674,67 |
| | Rural Development EAFRD measures subject to IACS | 2017 | M10: double financing | ONE OFF | | EUR | - 7 484,02 | 0,00 | - 7 484,02 |
| | Rural Development EAFRD measures subject to IACS | 2017 | M14: advance notification of on-the-spot checks - FY2017 | FLAT RATE | 5,00 % | EUR | - 14 191,54 | 0,00 | - 14 191,54 |
| | Rural Development EAFRD measures subject to IACS | 2018 | M14: advance notification of on-the-spot checks - FY2018 and FY2019 | FLAT RATE | 5,00 % | EUR | - 15 511,62 | 0,00 | - 15 511,62 |
| | Rural Development EAFRD measures subject to IACS | 2019 | M14: advance notification of on-the-spot checks - FY2018 and FY2019 | FLAT RATE | 5,00 % | EUR | - 5 405,86 | 0,00 | - 5 405,86 |
| | | | | | Total CZ: | EUR | - 50 267,71 | 0,00 | - 50 267,71 |
| DE | Certification | 2017 | Differences in debts' reconciliation EAFRD | ONE OFF | | EUR | - 9 497,41 | 0,00 | - 9 497,41 |
| | Rural Development EAFRD forestry measures | 2016 | Double-financing between M8 (first afforestation) and EFA greening - FY 2016. | ONE OFF | | EUR | - 10 543,25 | 0,00 | - 10 543,25 |
| | Rural Development EAFRD forestry measures | 2017 | Double-financing between M8 (first afforestation) and EFA greening - FY 2017. | ONE OFF | | EUR | - 8 997,06 | 0,00 | - 8 997,06 |
| | Rural Development EAFRD forestry measures | 2018 | Double-financing between M8 (first afforestation) and EFA greening - FY 2018. | ONE OFF | | EUR | - 8 919,87 | 0,00 | - 8 919,87 |
| | Clearance of Accounts - Financial Clearance | 2017 | Financial errors found in substantive testing on EAFRD (annexes 11, 7a, 7b) of CB report | ONE OFF | | EUR | - 35 267,33 | 0,00 | - 35 267,33 |
| | Certification | 2017 | Individual errors in EAFRD | ONE OFF | | EUR | - 7 618,01 | 0,00 | - 7 618,01 |
| | | | | | Total DE: | EUR | - 80 842,93 | 0,00 | - 80 842,93 |
| ES | Rural Development EAFRD investment - private beneficiaries | 2018 | M121: 5 % flat rate correction (transitional expenditure on M04 in FY2018) | FLAT RATE | 5,00 % | EUR | - 2 447,56 | 0,00 | - 2 447,56 |
| | Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) | 2013 | M121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction (FY: 2013) | FLAT RATE | 5,00 % | EUR | - 24 078,53 | 0,00 | - 24 078,53 |
| | Rural Development EAFRD Investment - private beneficiaries | 2014 | M121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction (FY: 2014) | FLAT RATE | 5,00 % | EUR | - 29 716,69 | 0,00 | - 29 716,69 |
| | Rural Development EAFRD investment - private beneficiaries | 2016 | M121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction (FY: 2016) | FLAT RATE | 5,00 % | EUR | - 576 669,13 | 0,00 | - 576 669,13 |
| | Rural Development EAFRD Measures with flat-rate support | 2016 | M121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction. FYs 2016, 2017 [transitional expenditure on M06] | FLAT RATE | 5,00 % | EUR | - 23 343,35 | 0,00 | - 23 343,35 |
| | Rural Development EAFRD Measures with flat-rate support | 2017 | M121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction. FYs 2016, 2017 [transitional expenditure on M06] | FLAT RATE | 5,00 % | EUR | - 3 889,09 | 0,00 | - 3 889,09 |
| | Rural Development EAFRD investment - private beneficiaries | 2015 | M121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction (FYs: 2015-2016-2017, incl. transitional expenditure on M04) [for FY 2016 and 2017: overlap with exp. on M4.1] | FLAT RATE | 5,00 % | EUR | - 35 782,98 | 0,00 | - 35 782,98 |
| | Rural Development EAFRD investment - private beneficiaries | 2016 | M121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction (FYs: 2015-2016-2017, incl. transitional expenditure on M04) [for FY 2016 and 2017: overlap with exp. on M4.1] | FLAT RATE | 5,00 % | EUR | - 58 528,57 | 0,00 | - 58 528,57 |
| | Rural Development EAFRD investment - private beneficiaries | 2017 | M121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction (FYs: 2015-2016-2017, incl. transitional expenditure on M04) [for FY 2016 and 2017: overlap with exp. on M4.1] | FLAT RATE | 5,00 % | EUR | - 50 965,72 | 0,00 | - 50 965,72 |
| | Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) | 2013 | M123: Lack of Ancillary Control (Audit trail) => 2 % flat rate correction (FY: 2013) | FLAT RATE | 2,00 % | EUR | - 24 354,54 | 0,00 | - 24 354,54 |
| | Rural Development EAFRD Investment - private beneficiaries | 2014 | M123: Lack of Ancillary Control (Audit trail) => 2 % flat rate correction (FY: 2014) | FLAT RATE | 2,00 % | EUR | - 6 109,94 | 0,00 | - 6 109,94 |
| | Rural Development EAFRD investment - private beneficiaries | 2015 | M123: Lack of Ancillary Control (Audit trail) => 2 % flat rate correction (FYs: 2015-2016-2017) | FLAT RATE | 2,00 % | EUR | - 267 943,18 | 0,00 | - 267 943,18 |
| | Rural Development EAFRD investment - private beneficiaries | 2016 | M123: Lack of Ancillary Control (Audit trail) => 2 % flat rate correction (FYs: 2015-2016-2017) | FLAT RATE | 2,00 % | EUR | - 315 906,15 | 0,00 | - 315 906,15 |
| | | | | | Total ES: | EUR | -1 419 735,43 | 0,00 | -1 419 735,43 |
| FR | Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) | 2012 | Absence of the key control ‘In-situ visits carried out for all investment operations to verify the realisation of the investment’ | FLAT RATE | 10,00 % | EUR | - 5 560,80 | 0,00 | - 5 560,80 |
| | Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) | 2013 | Absence of the key control ‘In-situ visits carried out for all investment operations to verify the realisation of the investment’ | FLAT RATE | 10,00 % | EUR | - 6 579,04 | 0,00 | - 6 579,04 |
| | Rural Development EAFRD Investment - public beneficiaries | 2014 | Absence of the key control ‘In-situ visits carried out for all investment operations to verify the realisation of the investment’ | FLAT RATE | 10,00 % | EUR | - 4 875,00 | - 2 437,50 | - 2 437,50 |
| | Rural Development EAFRD Measures with flat-rate support | 2015 | Absence of the key control ‘In-situ visits carried out for all investment operations to verify the realisation of the investment’ | FLAT RATE | 10,00 % | EUR | - 28 776,35 | - 28 776,35 | 0,00 |
| | Rural Development EAFRD investment - public beneficiaries | 2015 | Deficiencies in the execution of the key control ‘Appropriate evaluation of the reasonableness of costs’ | FLAT RATE | 5,00 % | EUR | - 3 506,13 | - 3 506,13 | 0,00 |
| | Rural Development EAFRD Investment - public beneficiaries | 2014 | deficiency in the execution of the key controls ‘Verification that public procurement procedures are in compliance with national and Union regulations’ and ‘Appropriate evaluation of the reasonableness of costs’ | FLAT RATE | 5,00 % | EUR | - 73 581,42 | 0,00 | - 73 581,42 |
| | Rural Development EAFRD investment - private beneficiaries | 2015 | deficiency in the execution of the key controls ‘Verification that public procurement procedures are in compliance with national and Union regulations’ and ‘Appropriate evaluation of the reasonableness of costs’ | FLAT RATE | 5,00 % | EUR | - 162 273,81 | - 161 526,67 | - 747,14 |
| | Rural Development EAFRD investment - public beneficiaries | 2015 | deficiency in the execution of the key controls ‘Verification that public procurement procedures are in compliance with national and Union regulations’ and ‘Appropriate evaluation of the reasonableness of costs’ | FLAT RATE | 5,00 % | EUR | - 797 732,62 | - 797 732,62 | 0,00 |
| | Rural Development EAFRD Measures with flat-rate support | 2015 | deficiency in the execution of the key controls ‘Verification that public procurement procedures are in compliance with national and Union regulations’ and ‘Appropriate evaluation of the reasonableness of costs’ | FLAT RATE | 5,00 % | EUR | - 265 184,89 | - 265 184,89 | 0,00 |
| | Rural Development EAFRD investment - private beneficiaries | 2016 | deficiency in the execution of the key controls ‘Verification that public procurement procedures are in compliance with national and Union regulations’ and ‘Appropriate evaluation of the reasonableness of costs’ | FLAT RATE | 5,00 % | EUR | - 147 822,70 | - 86 087,35 | - 61 735,35 |
| | Rural Development EAFRD investment - public beneficiaries | 2016 | deficiency in the execution of the key controls ‘Verification that public procurement procedures are in compliance with national and Union regulations’ and ‘Appropriate evaluation of the reasonableness of costs’ | FLAT RATE | 5,00 % | EUR | - 560 112,80 | - 363 185,54 | - 196 927,26 |
| | Rural Development EAFRD Measures with flat-rate support | 2016 | deficiency in the execution of the key controls ‘Verification that public procurement procedures are in compliance with national and Union regulations’ and ‘Appropriate evaluation of the reasonableness of costs’ | FLAT RATE | 5,00 % | EUR | - 110 309,10 | - 71 526,07 | - 38 783,03 |
| | Rural Development EAFRD investment - private beneficiaries | 2017 | deficiency in the execution of the key controls ‘Verification that public procurement procedures are in compliance with national and Union regulations’ and ‘Appropriate evaluation of the reasonableness of costs’ | FLAT RATE | 5,00 % | EUR | - 35 929,52 | - 24 437,81 | - 11 491,71 |
| | Rural Development EAFRD Measures with flat-rate support | 2016 | OTSC not performed before the final payment - Follow up of RD3/2014/012/FR | FLAT RATE | 2,00 % | EUR | - 7 141,25 | 0,00 | - 7 141,25 |
| | Rural Development EAFRD Measures with flat-rate support | 2017 | OTSC not performed before the final payment - Follow up of RD3/2014/012/FR | FLAT RATE | 2,00 % | EUR | - 86 868,35 | 0,00 | - 86 868,35 |
| | Rural Development EAFRD Measures with flat-rate support | 2018 | OTSC not performed before the final payment - Follow up of RD3/2014/012/FR | FLAT RATE | 2,00 % | EUR | - 329,60 | 0,00 | - 329,60 |
| | Rural Development EAFRD investment - private beneficiaries | 2016 | Reasonableness of the costs not assessed with the required quality | FLAT RATE | 2,66 % | EUR | - 458 109,26 | - 457 977,66 | - 131,60 |
| | Rural Development EAFRD investment - private beneficiaries | 2017 | Reasonableness of the costs not assessed with the required quality | FLAT RATE | 2,66 % | EUR | - 253 541,50 | 0,00 | - 253 541,50 |
| | Rural Development EAFRD investment - private beneficiaries | 2016 | Reasonableness of the costs not assessed with the required quality | FLAT RATE | 4,14 % | EUR | - 913 484,71 | - 820 627,41 | - 92 857,30 |
| | Rural Development EAFRD investment - private beneficiaries | 2017 | Reasonableness of the costs not assessed with the required quality | FLAT RATE | 4,14 % | EUR | - 129 621,33 | - 64 754,26 | - 64 867,07 |
| | | | | | Total FR: | EUR | -4 051 340,18 | -3 147 760,26 | - 903 579,92 |
| GB | Rural Development EAFRD measures subject to IACS | 2018 | Checks of the active farmer status - impact on RD 2017 | FLAT RATE | 2,00 % | EUR | - 1 313,52 | 0,00 | - 1 313,52 |
| | Rural Development EAFRD measures subject to IACS | 2017 | Weakness in the definition of Active Farmer- connected companies (Natural constraints) | ONE OFF | | EUR | - 81 774,79 | 0,00 | - 81 774,79 |
| | | | | | Total GB: | EUR | - 83 088,31 | 0,00 | - 83 088,31 |
| HU | Rural Development EAFRD measures subject to IACS | 2017 | No application of reductions related with late submission of payment claims (M14 of RDP 2014-2020) - FY2017 | FLAT RATE | 5,00 % | EUR | -1 080 678,64 | 0,00 | -1 080 678,64 |
| | Rural Development EAFRD measures subject to IACS | 2016 | No verification of all animals during the on-the-spot-checks (Measure 215 of RDP 2007-2013); No application of reductions related with late submission of payment claims (Measure 215 of RDP 2007-2013; M14 of RDP 2014-2020) - FY2016 | FLAT RATE | 5,00 % | EUR | -1 011 685,76 | 0,00 | -1 011 685,76 |
| | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2014 | Sanction system in the last year of RD programme – Warning letter (Measure 214 of RDP 2007-2013) - CY 2013 | FLAT RATE | 10,00 % | EUR | - 20 339,71 | 0,00 | - 20 339,71 |
| | | | | | Total HU: | EUR | -2 112 704,11 | 0,00 | -2 112 704,11 |
| IE | Rural Development EAFRD measures subject to IACS | 2016 | Weaknesses LPIS | ESTIMATED BY AMOUNT | | EUR | - 483 545,11 | 0,00 | - 483 545,11 |
| | Rural Development EAFRD measures subject to IACS | 2017 | Weaknesses LPIS | ESTIMATED BY AMOUNT | | EUR | - 466 516,59 | 0,00 | - 466 516,59 |
| | Rural Development EAFRD measures subject to IACS | 2018 | Weaknesses LPIS | ESTIMATED BY AMOUNT | | EUR | - 284 061,57 | 0,00 | - 284 061,57 |
| | | | | | Total IE: | EUR | -1 234 123,27 | 0,00 | -1 234 123,27 |
| IT | Cross-compliance | 2016 | Deficient I&R checks under SMR 7 - CY 2015 | FLAT RATE | 2,00 % | EUR | - 7 296,99 | - 66,24 | - 7 230,75 |
| | Cross-compliance | 2017 | Deficient I&R checks under SMR 7 - CY 2015 | FLAT RATE | 2,00 % | EUR | - 2 923,66 | 0,00 | - 2 923,66 |
| | Cross-compliance | 2018 | Deficient I&R checks under SMR 7 - CY 2015 | FLAT RATE | 2,00 % | EUR | - 99,12 | 0,00 | - 99,12 |
| | Cross-compliance | 2017 | Deficient I&R checks under SMR 7 - CY 2016 | FLAT RATE | 2,00 % | EUR | - 27 283,36 | 0,00 | - 27 283,36 |
| | Cross-compliance | 2018 | Deficient I&R checks under SMR 7 - CY 2016 | FLAT RATE | 2,00 % | EUR | - 2 117,20 | 0,00 | - 2 117,20 |
| | Certification | 2017 | Errors in the EAFRD | ONE OFF | | EUR | - 29 136,27 | - 319,58 | - 28 816,69 |
| | Certification | 2017 | Known error (EAFRD) | ONE OFF | | EUR | - 121 884,94 | 0,00 | - 121 884,94 |
| | Rural Development EAFRD Investment - public beneficiaries | 2014 | Public Procurement Procedures not properly checked (artificial splitting) | ONE OFF | | EUR | - 431 400,00 | 0,00 | - 431 400,00 |
| | Rural Development EAFRD investment - private beneficiaries | 2015 | Public Procurement Procedures not properly checked (artificial splitting) | ONE OFF | | EUR | - 330 045,02 | 0,00 | - 330 045,02 |
| | Rural Development EAFRD investment - private beneficiaries | 2016 | Public Procurement Procedures not properly checked (artificial splitting) | ONE OFF | | EUR | - 15 123,95 | 0,00 | - 15 123,95 |
| | Rural Development EAFRD Investment - public beneficiaries | 2014 | Public Procurement Procedures not properly checked (Awarding decision not properly justified) | ONE OFF | | EUR | - 44 449,58 | 0,00 | - 44 449,58 |
| | Rural Development EAFRD investment - public beneficiaries | 2015 | Public Procurement Procedures not properly checked (Awarding decision not properly justified) | ONE OFF | | EUR | - 28 584,53 | 0,00 | - 28 584,53 |
| | Rural Development EAFRD investment - public beneficiaries | 2016 | Public Procurement Procedures not properly checked (Awarding decision not properly justified) | ONE OFF | | EUR | - 7 895,28 | 0,00 | - 7 895,28 |
| | | | | | Total IT: | EUR | -1 048 239,90 | - 385,82 | -1 047 854,08 |
| LT | Rural Development EAFRD investment - private beneficiaries | 2016 | M121 + M123- Scope of on-the-spot checks and checks on reasonableness of costs | FLAT RATE | 5,00 % | EUR | -1 109 209,77 | 0,00 | -1 109 209,77 |
| | Rural Development EAFRD Measures with flat-rate support | 2015 | M311 - Ineligible car costs (-5 % flat-rate correction from enquiry RD1/2014/834/LT) | ONE OFF | | EUR | - 25 892,39 | - 1 294,62 | - 24 597,77 |
| | Rural Development EAFRD Measures with flat-rate support | 2016 | M311 - Reasonableness of costs | FLAT RATE | 5,00 % | EUR | - 7 070,44 | 0,00 | - 7 070,44 |
| | Rural Development EAFRD Measures with flat-rate support | 2016 | M312 - Scope of on-the-spot checks and checks on reasonableness of costs | FLAT RATE | 5,00 % | EUR | - 297 843,38 | 0,00 | - 297 843,38 |
| | | | | | Total LT: | EUR | -1 440 015,98 | - 1 294,62 | -1 438 721,36 |
| LU | Rural Development EAFRD measures subject to IACS | 2016 | EAFRD M10 and M11: Insufficient quantity of on-the-spot checks | ONE OFF | | EUR | - 25 037,52 | 0,00 | - 25 037,52 |
| | Rural Development EAFRD measures subject to IACS | 2017 | EAFRD M10 and M11: Insufficient quantity of on-the-spot checks | ONE OFF | | EUR | - 4 245,01 | 0,00 | - 4 245,01 |
| | Rural Development EAFRD measures subject to IACS | 2016 | M10 and M11: Absence of on-the-spot checks | FLAT RATE | 5,00 % | EUR | - 27 749,53 | 0,00 | - 27 749,53 |
| | Rural Development EAFRD measures subject to IACS | 2017 | M10 and M11: Absence of on-the-spot checks | FLAT RATE | 5,00 % | EUR | - 55 330,54 | 0,00 | - 55 330,54 |
| | Rural Development EAFRD measures subject to IACS | 2018 | M10 and M11: Absence of on-the-spot checks | FLAT RATE | 5,00 % | EUR | - 61 198,87 | 0,00 | - 61 198,87 |
| | Rural Development EAFRD measures subject to IACS | 2016 | M11: payments executed before the completion of the administrative checks | ONE OFF | | EUR | - 962,05 | 0,00 | - 962,05 |
| | Rural Development EAFRD measures subject to IACS | 2017 | M11: payments executed before the completion of the administrative checks | ONE OFF | | EUR | - 263,51 | 0,00 | - 263,51 |
| | Rural Development EAFRD investment - public beneficiaries | 2016 | M20: weak checks on the eligibility of the costs | ONE OFF | | EUR | - 24 360,56 | 0,00 | - 24 360,56 |
| | Rural Development EAFRD investment - public beneficiaries | 2017 | M20: weak checks on the eligibility of the costs | ONE OFF | | EUR | - 38 435,81 | 0,00 | - 38 435,81 |
| | Rural Development EAFRD Measures with flat-rate support | 2017 | M6.1: weak checks on the eligibility of the project (Business Plans) | ONE OFF | | EUR | - 47 340,00 | 0,00 | - 47 340,00 |
| | Rural Development EAFRD Measures with flat-rate support | 2018 | M6.1: weak checks on the eligibility of the project (Business Plans) | ONE OFF | | EUR | - 11 835,00 | 0,00 | - 11 835,00 |
| | | | | | Total LU: | EUR | - 296 758,40 | 0,00 | - 296 758,40 |
| MT | Rural Development EAFRD investment - private beneficiaries | 2015 | Appropriate evaluation of the reasonableness of costs | FLAT RATE | 5,00 % | EUR | - 639,69 | - 199,58 | - 440,11 |
| | Rural Development EAFRD Leader | 2015 | Appropriate evaluation of the reasonableness of costs | FLAT RATE | 5,00 % | EUR | - 264,48 | - 82,52 | - 181,96 |
| | Rural Development EAFRD investment - private beneficiaries | 2016 | Appropriate evaluation of the reasonableness of costs | FLAT RATE | 5,00 % | EUR | - 30 407,39 | 0,00 | - 30 407,39 |
| | Rural Development EAFRD Leader | 2016 | Appropriate evaluation of the reasonableness of costs | FLAT RATE | 5,00 % | EUR | - 253,80 | 0,00 | - 253,80 |
| | Rural Development EAFRD Measures with flat-rate support | 2016 | Appropriate evaluation of the reasonableness of costs | FLAT RATE | 5,00 % | EUR | - 4 212,63 | 0,00 | - 4 212,63 |
| | Rural Development EAFRD investment - private beneficiaries | 2015 | Performance of OTSC of sufficient quality | ONE OFF | | EUR | - 64 128,03 | - 1 000,40 | - 63 127,63 |
| | Rural Development EAFRD investment - private beneficiaries | 2016 | Performance of OTSC of sufficient quality | ONE OFF | | EUR | - 41 890,44 | 0,00 | - 41 890,44 |
| | Cross-compliance | 2016 | CY 2015 - Beneficiaries subject to the requirements of SMR 6 and/or SMR 7 but not SMR 8 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision | FLAT RATE | 2,00 % | EUR | - 144,27 | 0,00 | - 144,27 |
| | Cross-compliance | 2017 | CY 2016 - Beneficiaries subject to the requirements of SMR 7 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision | FLAT RATE | 2,00 % | EUR | - 79,81 | 0,00 | - 79,81 |
| | Cross-compliance | 2018 | CY 2017 - Beneficiaries subject to the requirements of SMR 7 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision | FLAT RATE | 2,00 % | EUR | - 88,00 | 0,00 | - 88,00 |
| | Cross-compliance | 2016 | CY 2015 - Beneficiaries subject to the requirements of SMR 6 and/or SMR 7 and SMR 8 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision procedures | FLAT RATE | 2,00 % | EUR | - 84,04 | 0,00 | - 84,04 |
| | Cross-compliance | 2017 | CY 2016 - Beneficiaries subject to combinations of SMRs - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision procedures | FLAT RATE | 2,00 % | EUR | - 75,05 | 0,00 | - 75,05 |
| | Cross-compliance | 2018 | CY 2017 - Beneficiaries subject to combinations of SMRs - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision procedures | FLAT RATE | 2,00 % | EUR | - 73,91 | 0,00 | - 73,91 |
| | Cross-compliance | 2016 | CY 2015 - Beneficiaries subject to the requirements of SMR 8 only - No evidence of adequate supervision procedures | FLAT RATE | 2,00 % | EUR | - 400,38 | 0,00 | - 400,38 |
| | Cross-compliance | 2017 | CY 2016 - Beneficiaries subject to the requirements of SMR 6 and/or SMR 8 and not subject to SMR7 - Deficient on-the-spot checks of animal-related SMRs and/or no evidence of adequate supervision procedures | FLAT RATE | 2,00 % | EUR | - 465,51 | 0,00 | - 465,51 |
| | Cross-compliance | 2018 | CY 2017 - Beneficiaries subject to the requirements of SMR 6 and/or SMR 8 and not subject to SMR 7 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision procedures | FLAT RATE | 2,00 % | EUR | - 445,90 | 0,00 | - 445,90 |
| | | | | | Total MT: | EUR | - 143 653,33 | - 1 282,50 | - 142 370,83 |
| NL | Rural Development EAFRD Risk management | 2016 | Deficiency regarding active farmer status - impact on RD | ONE OFF | | EUR | - 19 981,45 | 0,00 | - 19 981,45 |
| | Rural Development EAFRD measures subject to IACS | 2018 | LPIS and other weaknesses | ONE OFF | | EUR | - 29 502,31 | 0,00 | - 29 502,31 |
| | Rural Development EAFRD measures subject to IACS | 2017 | Weaknesses in the LPIS (EAFRD) | ONE OFF | | EUR | - 805 547,41 | 0,00 | - 805 547,41 |
| | | | | | Total NL: | EUR | - 855 031,17 | 0,00 | - 855 031,17 |
| PT | Rural Development EAFRD forestry measures | 2016 | Double-financing between M8 (first afforestation) and EFA greening - FY 2016. | ONE OFF | | EUR | - 45 335,01 | - 166,16 | - 45 168,85 |
| | Rural Development EAFRD forestry measures | 2017 | Double-financing between M8 (first afforestation) and EFA greening - FY 2017. | ONE OFF | | EUR | - 62 829,11 | 0,00 | - 62 829,11 |
| | Rural Development EAFRD forestry measures | 2018 | Double-financing between M8 (first afforestation) and EFA greening - FY 2018 + FY 2019 | ONE OFF | | EUR | - 64 068,90 | 0,00 | - 64 068,90 |
| | Rural Development EAFRD forestry measures | 2019 | Double-financing between M8 (first afforestation) and EFA greening - FY 2018 + FY 2019 | ONE OFF | | EUR | - 2 485,97 | 0,00 | - 2 485,97 |
| | | | | | Total PT: | EUR | - 174 718,99 | - 166,16 | - 174 552,83 |
| RO | Certification | 2017 | Individual errors in EAFRD. | ONE OFF | | EUR | - 54 870,22 | 0,00 | - 54 870,22 |
| | | | | | Total RO: | EUR | - 54 870,22 | 0,00 | - 54 870,22 |
| SE | Rural Development EAFRD investment - private beneficiaries | 2015 | 1 KC - Selection and appraisal of projects applications | FLAT RATE | 5,00 % | EUR | - 45 164,84 | - 45 164,84 | 0,00 |
| | Rural Development EAFRD investment - private beneficiaries | 2016 | 1 KC - Selection and appraisal of projects applications | FLAT RATE | 5,00 % | EUR | - 3 966,68 | 0,00 | - 3 966,68 |
| | Rural Development EAFRD investment - private beneficiaries | 2017 | KC Appropriate checks to ensure that investment/project/application fulfil all eligibility criteria as laid down in the EU legislation and the eligibility criteria as laid down in the RDP of the Member State or region (M04.4) | ONE OFF | | EUR | - 15 197,09 | 0,00 | - 15 197,09 |
| | Rural Development EAFRD investment - private beneficiaries | 2018 | KC Appropriate checks to ensure that investment/project/application fulfil all eligibility criteria as laid down in the EU legislation and the eligibility criteria as laid down in the RDP of the Member State or region (M04.4) | ONE OFF | | EUR | - 21 238,15 | 0,00 | - 21 238,15 |
| | Rural Development EAFRD investment - private beneficiaries | 2015 | Selection and appraisal of projects/applications (M121) | FLAT RATE | 5,00 % | EUR | - 9 197,44 | - 9 197,44 | 0,00 |
| | Rural Development EAFRD investment - private beneficiaries | 2016 | Selection and appraisal of projects/applications (M121) | FLAT RATE | 5,00 % | EUR | - 300,26 | - 300,26 | 0,00 |
| | Rural Development EAFRD investment - private beneficiaries | 2016 | Transitional expenditure (M121) | FLAT RATE | 5,00 % | EUR | - 185,67 | 0,00 | - 185,67 |
| | Rural Development EAFRD investment - private beneficiaries | 2016 | Transitional expenditure (M216) | FLAT RATE | 5,00 % | EUR | - 949,82 | 0,00 | - 949,82 |
| | Rural Development EAFRD investment - private beneficiaries | 2016 | weakness in reasonableness of costs to be covered by public procurement procedures (M216) | FLAT RATE | 5,00 % | EUR | - 3 685,07 | 0,00 | - 3 685,07 |
| | Rural Development EAFRD measures subject to IACS | 2017 | Weakness in the key control in respect of the administrative checks to establish access to the aid claimed regarding active farmer status CY2016 | ESTIMATED BY PERCENTAGE | 0,58 % | EUR | - 1 824,63 | 0,00 | - 17 824,63 |
| | | | | | Total SE: | EUR | - 117 709,65 | - 54 662,54 | - 63 047,11 |
| SK | Rural Development EAFRD forestry measures | 2016 | M8.3 and M8.4: deficiency in key control 'Selection and appraisal of projects' - CY2015 and 2016 - FY2016 and 2017 | FLAT RATE | 5,00 % | EUR | - 214 806,09 | - 168 268,94 | - 46 537,15 |
| | Rural Development EAFRD forestry measures | 2017 | M8.3 and M8.4: deficiency in key control 'Selection and appraisal of projects' - CY2015 and 2016 - FY2016 and 2017 | FLAT RATE | 5,00 % | EUR | -1 326 332,65 | 0,00 | -1 326 332,65 |
| | | | | | Total SK: | EUR | -1 541 138,74 | - 168 268,94 | -1 372 869,80 |

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

BE

Clearance of Accounts - Financial Clearance

2017

Substantial error on sampling (Annex 15 of CB report)

ONE OFF

EUR

- 3 869,02

0,00

- 3 869,02

Clearance of Accounts - Financial Clearance

2017

Substantial error on sampling (annex 14 of CB report)

ONE OFF

EUR

- 205,57

0,00

- 205,57

Total BE:

EUR

- 4 074,59

0,00

- 4 074,59

BG

Cross-compliance

2016

Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2015

FLAT RATE

5,00 %

EUR

- 223 326,63

- 8 009,67

- 215 316,96

Cross-compliance

2017

Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2015

FLAT RATE

5,00 %

EUR

- 834,40

0,00

- 834,40

Cross-compliance

2018

Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2015

FLAT RATE

5,00 %

EUR

- 293,61

0,00

- 293,61

Cross-compliance

2017

Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2016

FLAT RATE

5,00 %

EUR

- 184 118,40

- 688,70

- 183 429,70

Cross-compliance

2018

Deficient on-the-spot checks of animal-related SMRs - Deficient reporting - CY 2016

FLAT RATE

5,00 %

EUR

- 8 204,10

0,00

- 8 204,10

Total BG:

EUR

- 416 777,14

- 8 698,37

- 408 078,77

CZ

Rural Development EAFRD measures subject to IACS

2016

M10: double financing

ONE OFF

EUR

- 7 674,67

0,00

- 7 674,67

Rural Development EAFRD measures subject to IACS

2017

M10: double financing

ONE OFF

EUR

- 7 484,02

0,00

- 7 484,02

Rural Development EAFRD measures subject to IACS

2017

M14: advance notification of on-the-spot checks - FY2017

FLAT RATE

5,00 %

EUR

- 14 191,54

0,00

- 14 191,54

Rural Development EAFRD measures subject to IACS

2018

M14: advance notification of on-the-spot checks - FY2018 and FY2019

FLAT RATE

5,00 %

EUR

- 15 511,62

0,00

- 15 511,62

Rural Development EAFRD measures subject to IACS

2019

M14: advance notification of on-the-spot checks - FY2018 and FY2019

FLAT RATE

5,00 %

EUR

- 5 405,86

0,00

- 5 405,86

Total CZ:

EUR

- 50 267,71

0,00

- 50 267,71

DE

Certification

2017

Differences in debts' reconciliation EAFRD

ONE OFF

EUR

- 9 497,41

0,00

- 9 497,41

Rural Development EAFRD forestry measures

2016

Double-financing between M8 (first afforestation) and EFA greening - FY 2016.

ONE OFF

EUR

- 10 543,25

0,00

- 10 543,25

Rural Development EAFRD forestry measures

2017

Double-financing between M8 (first afforestation) and EFA greening - FY 2017.

ONE OFF

EUR

- 8 997,06

0,00

- 8 997,06

Rural Development EAFRD forestry measures

2018

Double-financing between M8 (first afforestation) and EFA greening - FY 2018.

ONE OFF

EUR

- 8 919,87

0,00

- 8 919,87

Clearance of Accounts - Financial Clearance

2017

Financial errors found in substantive testing on EAFRD (annexes 11, 7a, 7b) of CB report

ONE OFF

EUR

- 35 267,33

0,00

- 35 267,33

Certification

2017

Individual errors in EAFRD

ONE OFF

EUR

- 7 618,01

0,00

- 7 618,01

Total DE:

EUR

- 80 842,93

0,00

- 80 842,93

ES

Rural Development EAFRD investment - private beneficiaries

2018

M121: 5 % flat rate correction (transitional expenditure on M04 in FY2018)

FLAT RATE

5,00 %

EUR

- 2 447,56

0,00

- 2 447,56

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

2013

M121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction (FY: 2013)

FLAT RATE

5,00 %

EUR

- 24 078,53

0,00

- 24 078,53

Rural Development EAFRD Investment - private beneficiaries

2014

M121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction (FY: 2014)

FLAT RATE

5,00 %

EUR

- 29 716,69

0,00

- 29 716,69

Rural Development EAFRD investment - private beneficiaries

2016

M121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction (FY: 2016)

FLAT RATE

5,00 %

EUR

- 576 669,13

0,00

- 576 669,13

Rural Development EAFRD Measures with flat-rate support

2016

M121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction. FYs 2016, 2017 [transitional expenditure on M06]

FLAT RATE

5,00 %

EUR

- 23 343,35

0,00

- 23 343,35

Rural Development EAFRD Measures with flat-rate support

2017

M121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction. FYs 2016, 2017 [transitional expenditure on M06]

FLAT RATE

5,00 %

EUR

- 3 889,09

0,00

- 3 889,09

Rural Development EAFRD investment - private beneficiaries

2015

M121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction (FYs: 2015-2016-2017, incl. transitional expenditure on M04) [for FY 2016 and 2017: overlap with exp. on M4.1]

FLAT RATE

5,00 %

EUR

- 35 782,98

0,00

- 35 782,98

Rural Development EAFRD investment - private beneficiaries

2016

M121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction (FYs: 2015-2016-2017, incl. transitional expenditure on M04) [for FY 2016 and 2017: overlap with exp. on M4.1]

FLAT RATE

5,00 %

EUR

- 58 528,57

0,00

- 58 528,57

Rural Development EAFRD investment - private beneficiaries

2017

M121: Weakness in KC (Verification of eligibility - 5 %) and lack of Ancillary Control (Audit trail - 2 %) => 5 % flat rate correction (FYs: 2015-2016-2017, incl. transitional expenditure on M04) [for FY 2016 and 2017: overlap with exp. on M4.1]

FLAT RATE

5,00 %

EUR

- 50 965,72

0,00

- 50 965,72

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

2013

M123: Lack of Ancillary Control (Audit trail) => 2 % flat rate correction (FY: 2013)

FLAT RATE

2,00 %

EUR

- 24 354,54

0,00

- 24 354,54

Rural Development EAFRD Investment - private beneficiaries

2014

M123: Lack of Ancillary Control (Audit trail) => 2 % flat rate correction (FY: 2014)

FLAT RATE

2,00 %

EUR

- 6 109,94

0,00

- 6 109,94

Rural Development EAFRD investment - private beneficiaries

2015

M123: Lack of Ancillary Control (Audit trail) => 2 % flat rate correction (FYs: 2015-2016-2017)

FLAT RATE

2,00 %

EUR

- 267 943,18

0,00

- 267 943,18

Rural Development EAFRD investment - private beneficiaries

2016

M123: Lack of Ancillary Control (Audit trail) => 2 % flat rate correction (FYs: 2015-2016-2017)

FLAT RATE

2,00 %

EUR

- 315 906,15

0,00

- 315 906,15

Total ES:

EUR

-1 419 735,43

0,00

-1 419 735,43

FR

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

2012

Absence of the key control ‘In-situ visits carried out for all investment operations to verify the realisation of the investment’

FLAT RATE

10,00 %

EUR

- 5 560,80

0,00

- 5 560,80

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

2013

Absence of the key control ‘In-situ visits carried out for all investment operations to verify the realisation of the investment’

FLAT RATE

10,00 %

EUR

- 6 579,04

0,00

- 6 579,04

Rural Development EAFRD Investment - public beneficiaries

2014

Absence of the key control ‘In-situ visits carried out for all investment operations to verify the realisation of the investment’

FLAT RATE

10,00 %

EUR

- 4 875,00

- 2 437,50

- 2 437,50

Rural Development EAFRD Measures with flat-rate support

2015

Absence of the key control ‘In-situ visits carried out for all investment operations to verify the realisation of the investment’

FLAT RATE

10,00 %

EUR

- 28 776,35

- 28 776,35

0,00

Rural Development EAFRD investment - public beneficiaries

2015

Deficiencies in the execution of the key control ‘Appropriate evaluation of the reasonableness of costs’

FLAT RATE

5,00 %

EUR

- 3 506,13

- 3 506,13

0,00

Rural Development EAFRD Investment - public beneficiaries

2014

deficiency in the execution of the key controls ‘Verification that public procurement procedures are in compliance with national and Union regulations’ and ‘Appropriate evaluation of the reasonableness of costs’

FLAT RATE

5,00 %

EUR

- 73 581,42

0,00

- 73 581,42

Rural Development EAFRD investment - private beneficiaries

2015

deficiency in the execution of the key controls ‘Verification that public procurement procedures are in compliance with national and Union regulations’ and ‘Appropriate evaluation of the reasonableness of costs’

FLAT RATE

5,00 %

EUR

- 162 273,81

- 161 526,67

- 747,14

Rural Development EAFRD investment - public beneficiaries

2015

deficiency in the execution of the key controls ‘Verification that public procurement procedures are in compliance with national and Union regulations’ and ‘Appropriate evaluation of the reasonableness of costs’

FLAT RATE

5,00 %

EUR

- 797 732,62

- 797 732,62

0,00

Rural Development EAFRD Measures with flat-rate support

2015

deficiency in the execution of the key controls ‘Verification that public procurement procedures are in compliance with national and Union regulations’ and ‘Appropriate evaluation of the reasonableness of costs’

FLAT RATE

5,00 %

EUR

- 265 184,89

- 265 184,89

0,00

Rural Development EAFRD investment - private beneficiaries

2016

deficiency in the execution of the key controls ‘Verification that public procurement procedures are in compliance with national and Union regulations’ and ‘Appropriate evaluation of the reasonableness of costs’

FLAT RATE

5,00 %

EUR

- 147 822,70

- 86 087,35

- 61 735,35

Rural Development EAFRD investment - public beneficiaries

2016

deficiency in the execution of the key controls ‘Verification that public procurement procedures are in compliance with national and Union regulations’ and ‘Appropriate evaluation of the reasonableness of costs’

FLAT RATE

5,00 %

EUR

- 560 112,80

- 363 185,54

- 196 927,26

Rural Development EAFRD Measures with flat-rate support

2016

deficiency in the execution of the key controls ‘Verification that public procurement procedures are in compliance with national and Union regulations’ and ‘Appropriate evaluation of the reasonableness of costs’

FLAT RATE

5,00 %

EUR

- 110 309,10

- 71 526,07

- 38 783,03

Rural Development EAFRD investment - private beneficiaries

2017

deficiency in the execution of the key controls ‘Verification that public procurement procedures are in compliance with national and Union regulations’ and ‘Appropriate evaluation of the reasonableness of costs’

FLAT RATE

5,00 %

EUR

- 35 929,52

- 24 437,81

- 11 491,71

Rural Development EAFRD Measures with flat-rate support

2016

OTSC not performed before the final payment - Follow up of RD3/2014/012/FR

FLAT RATE

2,00 %

EUR

- 7 141,25

0,00

- 7 141,25

Rural Development EAFRD Measures with flat-rate support

2017

OTSC not performed before the final payment - Follow up of RD3/2014/012/FR

FLAT RATE

2,00 %

EUR

- 86 868,35

0,00

- 86 868,35

Rural Development EAFRD Measures with flat-rate support

2018

OTSC not performed before the final payment - Follow up of RD3/2014/012/FR

FLAT RATE

2,00 %

EUR

- 329,60

0,00

- 329,60

Rural Development EAFRD investment - private beneficiaries

2016

Reasonableness of the costs not assessed with the required quality

FLAT RATE

2,66 %

EUR

- 458 109,26

- 457 977,66

- 131,60

Rural Development EAFRD investment - private beneficiaries

2017

Reasonableness of the costs not assessed with the required quality

FLAT RATE

2,66 %

EUR

- 253 541,50

0,00

- 253 541,50

Rural Development EAFRD investment - private beneficiaries

2016

Reasonableness of the costs not assessed with the required quality

FLAT RATE

4,14 %

EUR

- 913 484,71

- 820 627,41

- 92 857,30

Rural Development EAFRD investment - private beneficiaries

2017

Reasonableness of the costs not assessed with the required quality

FLAT RATE

4,14 %

EUR

- 129 621,33

- 64 754,26

- 64 867,07

Total FR:

EUR

-4 051 340,18

-3 147 760,26

- 903 579,92

GB

Rural Development EAFRD measures subject to IACS

2018

Checks of the active farmer status - impact on RD 2017

FLAT RATE

2,00 %

EUR

- 1 313,52

0,00

- 1 313,52

Rural Development EAFRD measures subject to IACS

2017

Weakness in the definition of Active Farmer- connected companies (Natural constraints)

ONE OFF

EUR

- 81 774,79

0,00

- 81 774,79

Total GB:

EUR

- 83 088,31

0,00

- 83 088,31

HU

Rural Development EAFRD measures subject to IACS

2017

No application of reductions related with late submission of payment claims (M14 of RDP 2014-2020) - FY2017

FLAT RATE

5,00 %

EUR

-1 080 678,64

0,00

-1 080 678,64

Rural Development EAFRD measures subject to IACS

2016

No verification of all animals during the on-the-spot-checks (Measure 215 of RDP 2007-2013); No application of reductions related with late submission of payment claims (Measure 215 of RDP 2007-2013; M14 of RDP 2014-2020) - FY2016

FLAT RATE

5,00 %

EUR

-1 011 685,76

0,00

-1 011 685,76

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

2014

Sanction system in the last year of RD programme – Warning letter (Measure 214 of RDP 2007-2013) - CY 2013

FLAT RATE

10,00 %

EUR

- 20 339,71

0,00

- 20 339,71

Total HU:

EUR

-2 112 704,11

0,00

-2 112 704,11

IE

Rural Development EAFRD measures subject to IACS

2016

Weaknesses LPIS

ESTIMATED BY AMOUNT

EUR

- 483 545,11

0,00

- 483 545,11

Rural Development EAFRD measures subject to IACS

2017

Weaknesses LPIS

ESTIMATED BY AMOUNT

EUR

- 466 516,59

0,00

- 466 516,59

Rural Development EAFRD measures subject to IACS

2018

Weaknesses LPIS

ESTIMATED BY AMOUNT

EUR

- 284 061,57

0,00

- 284 061,57

Total IE:

EUR

-1 234 123,27

0,00

-1 234 123,27

IT

Cross-compliance

2016

Deficient I&R checks under SMR 7 - CY 2015

FLAT RATE

2,00 %

EUR

- 7 296,99

- 66,24

- 7 230,75

Cross-compliance

2017

Deficient I&R checks under SMR 7 - CY 2015

FLAT RATE

2,00 %

EUR

- 2 923,66

0,00

- 2 923,66

Cross-compliance

2018

Deficient I&R checks under SMR 7 - CY 2015

FLAT RATE

2,00 %

EUR

- 99,12

0,00

- 99,12

Cross-compliance

2017

Deficient I&R checks under SMR 7 - CY 2016

FLAT RATE

2,00 %

EUR

- 27 283,36

0,00

- 27 283,36

Cross-compliance

2018

Deficient I&R checks under SMR 7 - CY 2016

FLAT RATE

2,00 %

EUR

- 2 117,20

0,00

- 2 117,20

Certification

2017

Errors in the EAFRD

ONE OFF

EUR

- 29 136,27

- 319,58

- 28 816,69

Certification

2017

Known error (EAFRD)

ONE OFF

EUR

- 121 884,94

0,00

- 121 884,94

Rural Development EAFRD Investment - public beneficiaries

2014

Public Procurement Procedures not properly checked (artificial splitting)

ONE OFF

EUR

- 431 400,00

0,00

- 431 400,00

Rural Development EAFRD investment - private beneficiaries

2015

Public Procurement Procedures not properly checked (artificial splitting)

ONE OFF

EUR

- 330 045,02

0,00

- 330 045,02

Rural Development EAFRD investment - private beneficiaries

2016

Public Procurement Procedures not properly checked (artificial splitting)

ONE OFF

EUR

- 15 123,95

0,00

- 15 123,95

Rural Development EAFRD Investment - public beneficiaries

2014

Public Procurement Procedures not properly checked (Awarding decision not properly justified)

ONE OFF

EUR

- 44 449,58

0,00

- 44 449,58

Rural Development EAFRD investment - public beneficiaries

2015

Public Procurement Procedures not properly checked (Awarding decision not properly justified)

ONE OFF

EUR

- 28 584,53

0,00

- 28 584,53

Rural Development EAFRD investment - public beneficiaries

2016

Public Procurement Procedures not properly checked (Awarding decision not properly justified)

ONE OFF

EUR

- 7 895,28

0,00

- 7 895,28

Total IT:

EUR

-1 048 239,90

- 385,82

-1 047 854,08

LT

Rural Development EAFRD investment - private beneficiaries

2016

M121 + M123- Scope of on-the-spot checks and checks on reasonableness of costs

FLAT RATE

5,00 %

EUR

-1 109 209,77

0,00

-1 109 209,77

Rural Development EAFRD Measures with flat-rate support

2015

M311 - Ineligible car costs (-5 % flat-rate correction from enquiry RD1/2014/834/LT)

ONE OFF

EUR

- 25 892,39

- 1 294,62

- 24 597,77

Rural Development EAFRD Measures with flat-rate support

2016

M311 - Reasonableness of costs

FLAT RATE

5,00 %

EUR

- 7 070,44

0,00

- 7 070,44

Rural Development EAFRD Measures with flat-rate support

2016

M312 - Scope of on-the-spot checks and checks on reasonableness of costs

FLAT RATE

5,00 %

EUR

- 297 843,38

0,00

- 297 843,38

Total LT:

EUR

-1 440 015,98

- 1 294,62

-1 438 721,36

LU

Rural Development EAFRD measures subject to IACS

2016

EAFRD M10 and M11: Insufficient quantity of on-the-spot checks

ONE OFF

EUR

- 25 037,52

0,00

- 25 037,52

Rural Development EAFRD measures subject to IACS

2017

EAFRD M10 and M11: Insufficient quantity of on-the-spot checks

ONE OFF

EUR

- 4 245,01

0,00

- 4 245,01

Rural Development EAFRD measures subject to IACS

2016

M10 and M11: Absence of on-the-spot checks

FLAT RATE

5,00 %

EUR

- 27 749,53

0,00

- 27 749,53

Rural Development EAFRD measures subject to IACS

2017

M10 and M11: Absence of on-the-spot checks

FLAT RATE

5,00 %

EUR

- 55 330,54

0,00

- 55 330,54

Rural Development EAFRD measures subject to IACS

2018

M10 and M11: Absence of on-the-spot checks

FLAT RATE

5,00 %

EUR

- 61 198,87

0,00

- 61 198,87

Rural Development EAFRD measures subject to IACS

2016

M11: payments executed before the completion of the administrative checks

ONE OFF

EUR

- 962,05

0,00

- 962,05

Rural Development EAFRD measures subject to IACS

2017

M11: payments executed before the completion of the administrative checks

ONE OFF

EUR

- 263,51

0,00

- 263,51

Rural Development EAFRD investment - public beneficiaries

2016

M20: weak checks on the eligibility of the costs

ONE OFF

EUR

- 24 360,56

0,00

- 24 360,56

Rural Development EAFRD investment - public beneficiaries

2017

M20: weak checks on the eligibility of the costs

ONE OFF

EUR

- 38 435,81

0,00

- 38 435,81

Rural Development EAFRD Measures with flat-rate support

2017

M6.1: weak checks on the eligibility of the project (Business Plans)

ONE OFF

EUR

- 47 340,00

0,00

- 47 340,00

Rural Development EAFRD Measures with flat-rate support

2018

M6.1: weak checks on the eligibility of the project (Business Plans)

ONE OFF

EUR

- 11 835,00

0,00

- 11 835,00

Total LU:

EUR

- 296 758,40

0,00

- 296 758,40

MT

Rural Development EAFRD investment - private beneficiaries

2015

Appropriate evaluation of the reasonableness of costs

FLAT RATE

5,00 %

EUR

- 639,69

- 199,58

- 440,11

Rural Development EAFRD Leader

2015

Appropriate evaluation of the reasonableness of costs

FLAT RATE

5,00 %

EUR

- 264,48

- 82,52

- 181,96

Rural Development EAFRD investment - private beneficiaries

2016

Appropriate evaluation of the reasonableness of costs

FLAT RATE

5,00 %

EUR

- 30 407,39

0,00

- 30 407,39

Rural Development EAFRD Leader

2016

Appropriate evaluation of the reasonableness of costs

FLAT RATE

5,00 %

EUR

- 253,80

0,00

- 253,80

Rural Development EAFRD Measures with flat-rate support

2016

Appropriate evaluation of the reasonableness of costs

FLAT RATE

5,00 %

EUR

- 4 212,63

0,00

- 4 212,63

Rural Development EAFRD investment - private beneficiaries

2015

Performance of OTSC of sufficient quality

ONE OFF

EUR

- 64 128,03

- 1 000,40

- 63 127,63

Rural Development EAFRD investment - private beneficiaries

2016

Performance of OTSC of sufficient quality

ONE OFF

EUR

- 41 890,44

0,00

- 41 890,44

Cross-compliance

2016

CY 2015 - Beneficiaries subject to the requirements of SMR 6 and/or SMR 7 but not SMR 8 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision

FLAT RATE

2,00 %

EUR

- 144,27

0,00

- 144,27

Cross-compliance

2017

CY 2016 - Beneficiaries subject to the requirements of SMR 7 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision

FLAT RATE

2,00 %

EUR

- 79,81

0,00

- 79,81

Cross-compliance

2018

CY 2017 - Beneficiaries subject to the requirements of SMR 7 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision

FLAT RATE

2,00 %

EUR

- 88,00

0,00

- 88,00

Cross-compliance

2016

CY 2015 - Beneficiaries subject to the requirements of SMR 6 and/or SMR 7 and SMR 8 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision procedures

FLAT RATE

2,00 %

EUR

- 84,04

0,00

- 84,04

Cross-compliance

2017

CY 2016 - Beneficiaries subject to combinations of SMRs - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision procedures

FLAT RATE

2,00 %

EUR

- 75,05

0,00

- 75,05

Cross-compliance

2018

CY 2017 - Beneficiaries subject to combinations of SMRs - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision procedures

FLAT RATE

2,00 %

EUR

- 73,91

0,00

- 73,91

Cross-compliance

2016

CY 2015 - Beneficiaries subject to the requirements of SMR 8 only - No evidence of adequate supervision procedures

FLAT RATE

2,00 %

EUR

- 400,38

0,00

- 400,38

Cross-compliance

2017

CY 2016 - Beneficiaries subject to the requirements of SMR 6 and/or SMR 8 and not subject to SMR7 - Deficient on-the-spot checks of animal-related SMRs and/or no evidence of adequate supervision procedures

FLAT RATE

2,00 %

EUR

- 465,51

0,00

- 465,51

Cross-compliance

2018

CY 2017 - Beneficiaries subject to the requirements of SMR 6 and/or SMR 8 and not subject to SMR 7 - Deficient on-the-spot checks of animal-related SMRs and no evidence of adequate supervision procedures

FLAT RATE

2,00 %

EUR

- 445,90

0,00

- 445,90

Total MT:

EUR

- 143 653,33

- 1 282,50

- 142 370,83

NL

Rural Development EAFRD Risk management

2016

Deficiency regarding active farmer status - impact on RD

ONE OFF

EUR

- 19 981,45

0,00

- 19 981,45

Rural Development EAFRD measures subject to IACS

2018

LPIS and other weaknesses

ONE OFF

EUR

- 29 502,31

0,00

- 29 502,31

Rural Development EAFRD measures subject to IACS

2017

Weaknesses in the LPIS (EAFRD)

ONE OFF

EUR

- 805 547,41

0,00

- 805 547,41

Total NL:

EUR

- 855 031,17

0,00

- 855 031,17

PT

Rural Development EAFRD forestry measures

2016

Double-financing between M8 (first afforestation) and EFA greening - FY 2016.

ONE OFF

EUR

- 45 335,01

- 166,16

- 45 168,85

Rural Development EAFRD forestry measures

2017

Double-financing between M8 (first afforestation) and EFA greening - FY 2017.

ONE OFF

EUR

- 62 829,11

0,00

- 62 829,11

Rural Development EAFRD forestry measures

2018

Double-financing between M8 (first afforestation) and EFA greening - FY 2018 + FY 2019

ONE OFF

EUR

- 64 068,90

0,00

- 64 068,90

Rural Development EAFRD forestry measures

2019

Double-financing between M8 (first afforestation) and EFA greening - FY 2018 + FY 2019

ONE OFF

EUR

- 2 485,97

0,00

- 2 485,97

Total PT:

EUR

- 174 718,99

- 166,16

- 174 552,83

RO

Certification

2017

Individual errors in EAFRD.

ONE OFF

EUR

- 54 870,22

0,00

- 54 870,22

Total RO:

EUR

- 54 870,22

0,00

- 54 870,22

SE

Rural Development EAFRD investment - private beneficiaries

2015

1 KC - Selection and appraisal of projects applications

FLAT RATE

5,00 %

EUR

- 45 164,84

- 45 164,84

0,00

Rural Development EAFRD investment - private beneficiaries

2016

1 KC - Selection and appraisal of projects applications

FLAT RATE

5,00 %

EUR

- 3 966,68

0,00

- 3 966,68

Rural Development EAFRD investment - private beneficiaries

2017

KC Appropriate checks to ensure that investment/project/application fulfil all eligibility criteria as laid down in the EU legislation and the eligibility criteria as laid down in the RDP of the Member State or region (M04.4)

ONE OFF

EUR

- 15 197,09

0,00

- 15 197,09

Rural Development EAFRD investment - private beneficiaries

2018

KC Appropriate checks to ensure that investment/project/application fulfil all eligibility criteria as laid down in the EU legislation and the eligibility criteria as laid down in the RDP of the Member State or region (M04.4)

ONE OFF

EUR

- 21 238,15

0,00

- 21 238,15

Rural Development EAFRD investment - private beneficiaries

2015

Selection and appraisal of projects/applications (M121)

FLAT RATE

5,00 %

EUR

- 9 197,44

- 9 197,44

0,00

Rural Development EAFRD investment - private beneficiaries

2016

Selection and appraisal of projects/applications (M121)

FLAT RATE

5,00 %

EUR

- 300,26

- 300,26

0,00

Rural Development EAFRD investment - private beneficiaries

2016

Transitional expenditure (M121)

FLAT RATE

5,00 %

EUR

- 185,67

0,00

- 185,67

Rural Development EAFRD investment - private beneficiaries

2016

Transitional expenditure (M216)

FLAT RATE

5,00 %

EUR

- 949,82

0,00

- 949,82

Rural Development EAFRD investment - private beneficiaries

2016

weakness in reasonableness of costs to be covered by public procurement procedures (M216)

FLAT RATE

5,00 %

EUR

- 3 685,07

0,00

- 3 685,07

Rural Development EAFRD measures subject to IACS

2017

Weakness in the key control in respect of the administrative checks to establish access to the aid claimed regarding active farmer status CY2016

ESTIMATED BY PERCENTAGE

0,58 %

EUR

- 1 824,63

0,00

- 17 824,63

Total SE:

EUR

- 117 709,65

- 54 662,54

- 63 047,11

SK

Rural Development EAFRD forestry measures

2016

M8.3 and M8.4: deficiency in key control 'Selection and appraisal of projects' - CY2015 and 2016 - FY2016 and 2017

FLAT RATE

5,00 %

EUR

- 214 806,09

- 168 268,94

- 46 537,15

Rural Development EAFRD forestry measures

2017

M8.3 and M8.4: deficiency in key control 'Selection and appraisal of projects' - CY2015 and 2016 - FY2016 and 2017

FLAT RATE

5,00 %

EUR

-1 326 332,65

0,00

-1 326 332,65

Total SK:

EUR

-1 541 138,74

- 168 268,94

-1 372 869,80

| Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- |
| EUR | -15 125 090,05 | -3 382 519,21 | -11 742 570,84 |

Currency

Amount

Deductions

Financial Impact

EUR

-15 125 090,05

-3 382 519,21

-11 742 570,84

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