# L_2012165EN.01008301.xml

| 26.6.2012 | EN | Official Journal of the European Union | L 165/83 |
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26.6.2012

EN

Official Journal of the European Union

L 165/83

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COMMISSION IMPLEMENTING DECISION

of 22 June 2012

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

(notified under document C(2012) 3838)

(only the Danish, Dutch, English, Estonian, French, German, Greek, Italian, Polish, Portuguese, Romanian, Slovenian and Spanish texts are authentic)

(2012/336/EU)

THE EUROPEAN COMMISSION,

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

Having regard to Council Regulation (EC) No 1258/1999 of 17 May 1999 on the financing of the common agricultural policy (1), and in particular Article 7(4) thereof,

Having regard to Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy (2), and in particular Article 31 thereof,

Having consulted the Committee on the Agricultural Funds,

Whereas:

| (1) | Under Article 7(4) of Regulation (EC) No 1258/1999, and Article 31 of Regulation (EC) No 1290/2005, the Commission is to carry out the necessary verifications, communicate to the Member States the results of these verifications, take note of the comments of the Member States, initiate a bilateral discussion so that an agreement may be reached with the Member States in question, and formally communicate its conclusions to them. |
| --- | --- |

(1)

Under Article 7(4) of Regulation (EC) No 1258/1999, and Article 31 of Regulation (EC) No 1290/2005, the Commission is to carry out the necessary verifications, communicate to the Member States the results of these verifications, take note of the comments of the Member States, initiate a bilateral discussion so that an agreement may be reached with the Member States in question, and formally communicate its conclusions to them.

| (2) | The Member States have had an opportunity to request the launch of a conciliation procedure. That opportunity has been used in some cases and the reports issued on the outcome have been examined by the Commission. |
| --- | --- |

(2)

The Member States have had an opportunity to request the launch of a conciliation procedure. That opportunity has been used in some cases and the reports issued on the outcome have been examined by the Commission.

| (3) | Under Regulation (EC) No 1258/1999 and Regulation (EC) No 1290/2005, only agricultural expenditure which has been incurred in a way that has not infringed European Union rules may be financed. |
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(3)

Under Regulation (EC) No 1258/1999 and Regulation (EC) No 1290/2005, only agricultural expenditure which has been incurred in a way that has not infringed European Union rules may be financed.

| (4) | In the light of the verifications carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by the Member States does not fulfil this requirement and cannot, therefore, be financed under the EAGGF Guarantee Section, the EAGF and the EAFRD. |
| --- | --- |

(4)

In the light of the verifications carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by the Member States does not fulfil this requirement and cannot, therefore, be financed under the EAGGF Guarantee Section, the EAGF and the EAFRD.

| (5) | The amounts that are not recognised as being chargeable to the EAGGF Guarantee Section, the EAGF and the EAFRD should be indicated. Those amounts do not relate to expenditure incurred more than 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 EAGGF Guarantee Section, 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) | As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with European Union rules was notified by the Commission to the Member States in a summary report on the subject. |
| --- | --- |

(6)

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

| (7) | This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice in cases pending on 1 February 2012 and relating to its content, |
| --- | --- |

(7)

This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice in cases pending on 1 February 2012 and relating to its content,

HAS ADOPTED THIS DECISION:

Article 1

The expenditure itemised in the Annex hereto that has been incurred by the Member States’ accredited paying agencies and declared under the EAGGF Guarantee Section, under the EAGF or under the EAFRD shall be excluded from European Union financing because it does not comply with European Union rules.

Article 2

This Decision is addressed to the Kingdom of Denmark, the Federal Republic of Germany, the Republic of Estonia, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Kingdom of the Netherlands, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia and the United Kingdom of Great Britain and Northern Ireland.

Done at Brussels, 22 June 2012.

For the Commission

Dacian CIOLOȘ

Member of the Commission

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(1)  
  OJ L 160, 26.6.1999, p. 103.

1

(2)  
  OJ L 209, 11.8.2005, p. 1.

2

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ANNEX

BUDGET ITEM: 6701

| MS | Measure | Financial year | Reason | Type | % | Currency | Amount | Deductions | Financial impact |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| DE | Clearance of accounts | 2008 | overpayments in the EAGF IACS population | ONE-OFF | | EUR | –59 318,36 | 0,00 | –59 318,36 |
| Total DE | EUR | –59 318,36 | 0,00 | –59 318,36 |
| DK | Other Direct Aid — Bovines | 2007 | non-application of sanctions regarding potentially eligible animals | ONE-OFF | | EUR | –67 797,32 | 0,00 | –67 797,32 |
| DK | Other Direct Aid — Bovines | 2008 | non-application of sanctions regarding potentially eligible animals | ONE-OFF | | EUR | –48 411,25 | 0,00 | –48 411,25 |
| Total DK | EUR | – 116 208,57 | 0,00 | – 116 208,57 |
| ES | Rural Development EAGGF (2000-2006) — Area related measures | 2006 | deficiencies in the on-the-spot checks, in the measurement of agricultural parcels, in application of Good Farming Practices in the measure of agri-environment | FLAT RATE | 5,00  % | EUR | – 350 224,00 | 0,00 | – 350 224,00 |
| ES | Rural Development EAGGF (2000-2006) — Area related measures | 2006 | insufficient random selection, deficiencies in the on the spot checks, in the measurement of agricultural parcels, in application of Good Farming Practices in the measure of less-favoured areas | FLAT RATE | 5,00  % | EUR | – 710 805,00 | 0,00 | – 710 805,00 |
| ES | Wine | | plantation of vine without the (re-)plantation rights | ONE-OFF | | EUR | – 131 300 920,00 | 0,00 | – 131 300 920,00 |
| Total ES | EUR | – 132 361 949,00 | 0,00 | – 132 361 949,00 |
| FR | Other Direct Aid — Bovines | 2005 | shortcomings in the verification of the eligibility conditions, non-application of penalties, unsatisfactory checking of the movements, deficiencies in the application of notion of obvious error and in the acces to BDNI for slaughterhouses | FLAT RATE | 2,00  % | EUR | –17 088 517,03 | 0,00 | –17 088 517,03 |
| FR | Other Direct Aid — Bovines | 2005 | shortcomings in the verification of the eligibility conditions, non-application of penalties, unsatisfactory checking of the movements, deficiencies in the application of notion of obvious error and in the acces to BDNI for slaughterhouses | ONE-OFF | | EUR | –12 394 594,82 | 0,00 | –12 394 594,82 |
| FR | Other Direct Aid — Bovines | 2006 | shortcomings in the verification of the eligibility conditions, non-application of penalties, unsatisfactory checking of the movements, deficiencies in the application of notion of obvious error and in the acces to BDNI for slaughterhouses | FLAT RATE | 2,00  % | EUR | –16 233 350,64 | 0,00 | –16 233 350,64 |
| FR | Other Direct Aid — Bovines | 2006 | shortcomings in the verification of the eligibility conditions, non-application of penalties, unsatisfactory checking of the movements, deficiencies in the application of notion of obvious error and in the acces to BDNI for slaughterhouses | ONE-OFF | | EUR | –8 732 969,42 | 0,00 | –8 732 969,42 |
| FR | Other Direct Aid — Bovines | 2007 | shortcomings in the verification of the eligibility conditions, non-application of penalties, unsatisfactory checking of the movements, deficiencies in the application of notion of obvious error and in the acces to BDNI for slaughterhouses | FLAT RATE | 2,00  % | EUR | –3 367 782,68 | 0,00 | –3 367 782,68 |
| FR | Other Direct Aid — Bovines | 2007 | shortcomings in the verification of the eligibility conditions, non-application of penalties, unsatisfactory checking of the movements, deficiencies in the application of notion of obvious error and in the acces to BDNI for slaughterhouses | ONE-OFF | | EUR | –5 102 086,06 | 0,00 | –5 102 086,06 |
| Total FR | EUR | –62 919 300,65 | 0,00 | –62 919 300,65 |
| GB | Meat Premiums — Bovines | 2004 | no sanctions applied in case of non-compliance related to claimed above quota | ONE-OFF | | GBP | –15 517,23 | 0,00 | –15 517,23 |
| GB | Meat Premiums — Ewe and Goats | 2004 | payments to claimants with less than 10 quota rights | ONE-OFF | | GBP | –10 647,81 | 0,00 | –10 647,81 |
| GB | Meat Premiums — Bovines | 2005 | no sanctions applied in case of non-compliance related to claimed above quota | ONE-OFF | | GBP | –6 790,67 | 0,00 | –6 790,67 |
| GB | Meat Premiums — Ewe and Goats | 2005 | payments to claimants with less than 10 quota rights | ONE-OFF | | GBP | –3 492,44 | 0,00 | –3 492,44 |
| GB | Meat Premiums — Ewe and Goats | 2005 | payments to claimants with less than 10 quota rights, penalty for missing animals was not applied to the national envelope | ONE-OFF | | GBP | –9 451,43 | 0,00 | –9 451,43 |
| GB | Sugar — Production refunds | 2007 | deficiency in substitution checks | FLAT RATE | 5,00  % | EUR | –19,13 | 0,00 | –19,13 |
| GB | Sugar — other than Export refunds (2007+) | 2007 | deficiency in substitution checks | FLAT RATE | 5,00  % | EUR | –26,49 | 0,00 | –26,49 |
| GB | Export refunds — Sugar and isoglucose | 2007 | deficiency in substitution checks | FLAT RATE | 5,00  % | EUR | – 726,63 | 0,00 | – 726,63 |
| GB | Export refunds — other | 2007 | deficiency in substitution checks | FLAT RATE | 5,00  % | EUR | – 227,75 | 0,00 | – 227,75 |
| GB | Export refunds — other | 2008 | deficiency in substitution checks | FLAT RATE | 5,00  % | EUR | –26,39 | 0,00 | –26,39 |
| GB | Sugar — Production refunds | 2008 | deficiency in substitution checks | FLAT RATE | 5,00  % | EUR | 0,86 | 0,00 | 0,86 |
| GB | Export refunds — Sugar and isoglucose | 2008 | deficiency in substitution checks | FLAT RATE | 5,00  % | EUR | – 557,68 | 0,00 | – 557,68 |
| Total GB | GBP | –45 899,58 | 0,00 | –45 899,58 |
| Total GB | EUR | –1 583,21 | 0,00 | –1 583,21 |
| GR | Export refunds — Sugar and isoglucose | 2006 | absence of production and storage control systems | FLAT RATE | 10,00  % | EUR | –1 800 082,70 | 0,00 | –1 800 082,70 |
| GR | Export refunds — Non-Annex I | 2006 | absence of production and storage control systems | FLAT RATE | 10,00  % | EUR | –12 890,85 | 0,00 | –12 890,85 |
| GR | Export refunds — Non-Annex I | 2006 | absence of production and storage control systems | FLAT RATE | 15,00  % | EUR | –66 216,34 | 0,00 | –66 216,34 |
| GR | Export refunds — Sugar and isoglucose | 2006 | absence of production and storage control systems | FLAT RATE | 15,00  % | EUR | –7 117 284,53 | 0,00 | –7 117 284,53 |
| GR | Export refunds — Sugar and isoglucose | 2007 | absence of production and storage control systems | FLAT RATE | 10,00  % | EUR | –2 522 082,75 | 0,00 | –2 522 082,75 |
| GR | Export refunds — Non-Annex I | 2007 | absence of production and storage control systems | FLAT RATE | 10,00  % | EUR | –57 587,78 | 0,00 | –57 587,78 |
| GR | Export refunds — Sugar and isoglucose | 2008 | absence of production and storage control systems | FLAT RATE | 10,00  % | EUR | – 515,62 | 0,00 | – 515,62 |
| GR | Export refunds — Non-Annex I | 2008 | absence of production and storage control systems | FLAT RATE | 10,00  % | EUR | –3 633,19 | 0,00 | –3 633,19 |
| GR | Other Direct Aid — Processed dried grape products (other measures) | 2007 | weaknesses with regards to minimum yield, delivery requirements, checks on processors, cross-checks | ONE-OFF | | EUR | –71 253 223,81 | 0,00 | –71 253 223,81 |
| GR | Other Direct Aid — Processed dried grape products (other measures) | 2008 | weaknesses with regards to minimum yield, delivery requirements, checks on processors, cross-checks | ONE-OFF | | EUR | – 250 325,81 | 0,00 | – 250 325,81 |
| GR | Other Direct Aid — Processed dried grape products (other measures) | 2009 | weaknesses with regards to minimum yield, delivery requirements, checks on processors, cross-checks | ONE-OFF | | EUR | –2 192,34 | 0,00 | –2 192,34 |
| GR | Fruit and Vegetables — Citrus Processing | 2007 | Insufficient number of administrative controls and non-application of sanctions | FLAT RATE | 5,00  % | EUR | – 255 264,74 | 0,00 | – 255 264,74 |
| GR | Fruit and Vegetables — Citrus Processing | 2008 | Insufficient number of administrative controls and non-application of sanctions | FLAT RATE | 5,00  % | EUR | – 258 047,81 | 0,00 | – 258 047,81 |
| GR | Wine | | plantation of vine without the (re-)plantation rights | ONE-OFF | | EUR | –21 336 120,00 | 0,00 | –21 336 120,00 |
| Total GR | EUR | – 104 935 468,27 | 0,00 | – 104 935 468,27 |
| IT | Fruit and Vegetables — Citrus Processing | 2006 | weaknesses in the control system (administrative and accounting checks) | FLAT RATE | 5,00  % | EUR | –1 683 981,22 | 0,00 | –1 683 981,22 |
| IT | Fruit and Vegetables — Citrus Processing | 2007 | weaknesses in the control system (administrative and accounting checks) | FLAT RATE | 5,00  % | EUR | –1 100 328,66 | 0,00 | –1 100 328,66 |
| IT | Fruit and Vegetables — Tomato Processing | 2006 | insufficient check of tomato production yield | FLAT RATE | 2,00  % | EUR | –3 510 182,04 | 0,00 | –3 510 182,04 |
| IT | Fruit and Vegetables — Tomato Processing | 2007 | insufficient check of tomato production yield | FLAT RATE | 2,00  % | EUR | –2 679 963,75 | 0,00 | –2 679 963,75 |
| IT | Fruit and Vegetables — Tomato Processing | 2008 | insufficient check of tomato production yield | FLAT RATE | 2,00  % | EUR | –2 556 488,30 | 0,00 | –2 556 488,30 |
| IT | Olive Oil — Work programmes of operators' organisations | 2007 | payments made after the regulatory deadline | ONE-OFF | | EUR | – 515 252,59 | 0,00 | – 515 252,59 |
| IT | RD Guarantee Accompanying Measures (area related measures) | 2005 | Article 25 (1) of Regulation (EC) No 796/2004 not respected in case of the announcement of the on-the-spot checks in Calabria region | FLAT RATE | 2,00  % | EUR | – 160 616,00 | 0,00 | – 160 616,00 |
| IT | Rural Development EAGGF (2000-2006) — Area related measures | 2006 | Article 25 (1) of Regulation (EC) No 796/2004 not respected in case of the announcement of the on-the-spot checks in Calabria region | FLAT RATE | 2,00  % | EUR | –60 045,00 | 0,00 | –60 045,00 |
| IT | Rural Development EAGGF (2000-2006) — Area related measures | 2006 | late on-the-spot checks for agri-envi measures, Article 25 (1) of Regulation (EC) No 796/2004 not respected in case of the announcement of the on-the-spot checks in Pugia region | FLAT RATE | 2,00  % | EUR | – 308 332,00 | 0,00 | – 308 332,00 |
| IT | Rural Development EAGGF (2000-2006) — Area related measures | 2006 | late on-the-spot checks for agri-envi measures, Article 25 (1) of Regulation (EC) No 796/2004 not respected in case of the announcement of the on-the-spot checks in Pugia region | FLAT RATE | 5,00  % | EUR | –82 920,00 | 0,00 | –82 920,00 |
| IT | Rural Development EAGGF (2000-2006) — Area related measures | 2007 | late on-the-spot checks for agri-envi measures, Article 25 (1) of Regulation (EC) No 796/2004 not respected in case of the announcement of the on-the-spot checks in Pugia region | FLAT RATE | 2,00  % | EUR | –3 985,00 | 0,00 | –3 985,00 |
| IT | Wine | | plantation of vine without the (re-)plantation rights | ONE-OFF | | EUR | –98 881 120,00 | 0,00 | –98 881 120,00 |
| Total IT | EUR | – 111 543 214,56 | 0,00 | – 111 543 214,56 |
| NL | Clearance of accounts | 2007 | wrongful transfer of the rights of one certificate leading to wrongful payment of export refunds | ONE-OFF | | EUR | –81 004,00 | 0,00 | –81 004,00 |
| Total NL | EUR | –81 004,00 | 0,00 | –81 004,00 |
| PL | Cross Compliance | 2006 | some GAEC not defined and weaknesses in sanctioning system (claim year 2005) | FLAT RATE | 10,00  % | PLN | –9 462 163,58 | – 298 039,22 | –9 164 124,36 |
| PL | Cross Compliance | 2007 | some GAEC not defined (claim year 2006) | FLAT RATE | 5,00  % | EUR | –3 231 141,53 | –76 634,50 | –3 154 507,03 |
| PL | Cross Compliance | 2007 | some GAEC not defined and weaknesses in sanctioning system (claim year 2005) | FLAT RATE | 10,00  % | EUR | –3 730,29 | – 117,50 | –3 612,79 |
| PL | Cross Compliance | 2008 | some GAEC not defined (claim year 2006) | FLAT RATE | 5,00  % | EUR | 3 168,04 | 0,00 | 3 168,04 |
| PL | Cross Compliance | 2008 | some GAEC not defined (claim year 2007) | FLAT RATE | 5,00  % | EUR | –6 242 027,29 | 0,00 | –6 242 027,29 |
| PL | Cross Compliance | 2008 | some GAEC not defined and weaknesses in sanctioning system (claim year 2005) | FLAT RATE | 10,00  % | EUR | – 602,58 | 0,00 | – 602,58 |
| PL | Cross Compliance | 2009 | some GAEC not defined (claim year 2006) | FLAT RATE | 5,00  % | EUR | – 585,38 | 0,00 | – 585,38 |
| PL | Cross Compliance | 2009 | some GAEC not defined (claim year 2007) | FLAT RATE | 5,00  % | EUR | –7 875,92 | 0,00 | –7 875,92 |
| Total PL | PLN | –9 462 163,58 | – 298 039,22 | –9 164 124,36 |
| Total PL | EUR | –9 482 794,95 | –76 752,00 | –9 406 042,95 |
| PT | Other Direct Aid — Bovines | 2005 | population excluded from on-the-spot checks | FLAT RATE | 5,00  % | EUR | –43 659,00 | 0,00 | –43 659,00 |
| PT | Other Direct Aid — Ewe and Goats | 2007 | amounts paid for less than 10 quota rights | ONE-OFF | | EUR | – 831,83 | 0,00 | – 831,83 |
| PT | Other Direct Aid — Bovines | 2007 | non-application of sanctions | ONE-OFF | | EUR | –24 450,00 | 0,00 | –24 450,00 |
| PT | Other Direct Aid — Bovines | 2008 | non-application of sanctions | ONE-OFF | | EUR | –41 350,00 | 0,00 | –41 350,00 |
| Total PT | EUR | – 110 290,83 | 0,00 | – 110 290,83 |
| SI | Clearance of accounts | 2008 | non-recovered amounts for errors in the EAGF IACS population | ONE-OFF | | EUR | –8 014,42 | 0,00 | –8 014,42 |
| Total SI | EUR | –8 014,42 | 0,00 | –8 014,42 |
| 6701 Total | GBP | –45 899,58 | 0,00 | –45 899,58 |
| PLN | –9 462 163,58 | – 298 039,22 | –9 164 124,36 |
| EUR | – 421 619 146,82 | –76 752,00 | – 421 542 394,82 |

MS

Measure

Financial year

Reason

Type

%

Currency

Amount

Deductions

Financial impact

DE

Clearance of accounts

2008

overpayments in the EAGF IACS population

ONE-OFF

EUR

–59 318,36

0,00

–59 318,36

Total DE

EUR

–59 318,36

0,00

–59 318,36

DK

Other Direct Aid — Bovines

2007

non-application of sanctions regarding potentially eligible animals

ONE-OFF

EUR

–67 797,32

0,00

–67 797,32

DK

Other Direct Aid — Bovines

2008

non-application of sanctions regarding potentially eligible animals

ONE-OFF

EUR

–48 411,25

0,00

–48 411,25

Total DK

EUR

– 116 208,57

0,00

– 116 208,57

ES

Rural Development EAGGF (2000-2006) — Area related measures

2006

deficiencies in the on-the-spot checks, in the measurement of agricultural parcels, in application of Good Farming Practices in the measure of agri-environment

FLAT RATE

5,00  %

EUR

– 350 224,00

0,00

– 350 224,00

ES

Rural Development EAGGF (2000-2006) — Area related measures

2006

insufficient random selection, deficiencies in the on the spot checks, in the measurement of agricultural parcels, in application of Good Farming Practices in the measure of less-favoured areas

FLAT RATE

5,00  %

EUR

– 710 805,00

0,00

– 710 805,00

ES

Wine

plantation of vine without the (re-)plantation rights

ONE-OFF

EUR

– 131 300 920,00

0,00

– 131 300 920,00

Total ES

EUR

– 132 361 949,00

0,00

– 132 361 949,00

FR

Other Direct Aid — Bovines

2005

shortcomings in the verification of the eligibility conditions, non-application of penalties, unsatisfactory checking of the movements, deficiencies in the application of notion of obvious error and in the acces to BDNI for slaughterhouses

FLAT RATE

2,00  %

EUR

–17 088 517,03

0,00

–17 088 517,03

FR

Other Direct Aid — Bovines

2005

shortcomings in the verification of the eligibility conditions, non-application of penalties, unsatisfactory checking of the movements, deficiencies in the application of notion of obvious error and in the acces to BDNI for slaughterhouses

ONE-OFF

EUR

–12 394 594,82

0,00

–12 394 594,82

FR

Other Direct Aid — Bovines

2006

shortcomings in the verification of the eligibility conditions, non-application of penalties, unsatisfactory checking of the movements, deficiencies in the application of notion of obvious error and in the acces to BDNI for slaughterhouses

FLAT RATE

2,00  %

EUR

–16 233 350,64

0,00

–16 233 350,64

FR

Other Direct Aid — Bovines

2006

shortcomings in the verification of the eligibility conditions, non-application of penalties, unsatisfactory checking of the movements, deficiencies in the application of notion of obvious error and in the acces to BDNI for slaughterhouses

ONE-OFF

EUR

–8 732 969,42

0,00

–8 732 969,42

FR

Other Direct Aid — Bovines

2007

shortcomings in the verification of the eligibility conditions, non-application of penalties, unsatisfactory checking of the movements, deficiencies in the application of notion of obvious error and in the acces to BDNI for slaughterhouses

FLAT RATE

2,00  %

EUR

–3 367 782,68

0,00

–3 367 782,68

FR

Other Direct Aid — Bovines

2007

shortcomings in the verification of the eligibility conditions, non-application of penalties, unsatisfactory checking of the movements, deficiencies in the application of notion of obvious error and in the acces to BDNI for slaughterhouses

ONE-OFF

EUR

–5 102 086,06

0,00

–5 102 086,06

Total FR

EUR

–62 919 300,65

0,00

–62 919 300,65

GB

Meat Premiums — Bovines

2004

no sanctions applied in case of non-compliance related to claimed above quota

ONE-OFF

GBP

–15 517,23

0,00

–15 517,23

GB

Meat Premiums — Ewe and Goats

2004

payments to claimants with less than 10 quota rights

ONE-OFF

GBP

–10 647,81

0,00

–10 647,81

GB

Meat Premiums — Bovines

2005

no sanctions applied in case of non-compliance related to claimed above quota

ONE-OFF

GBP

–6 790,67

0,00

–6 790,67

GB

Meat Premiums — Ewe and Goats

2005

payments to claimants with less than 10 quota rights

ONE-OFF

GBP

–3 492,44

0,00

–3 492,44

GB

Meat Premiums — Ewe and Goats

2005

payments to claimants with less than 10 quota rights, penalty for missing animals was not applied to the national envelope

ONE-OFF

GBP

–9 451,43

0,00

–9 451,43

GB

Sugar — Production refunds

2007

deficiency in substitution checks

FLAT RATE

5,00  %

EUR

–19,13

0,00

–19,13

GB

Sugar — other than Export refunds (2007+)

2007

deficiency in substitution checks

FLAT RATE

5,00  %

EUR

–26,49

0,00

–26,49

GB

Export refunds — Sugar and isoglucose

2007

deficiency in substitution checks

FLAT RATE

5,00  %

EUR

– 726,63

0,00

– 726,63

GB

Export refunds — other

2007

deficiency in substitution checks

FLAT RATE

5,00  %

EUR

– 227,75

0,00

– 227,75

GB

Export refunds — other

2008

deficiency in substitution checks

FLAT RATE

5,00  %

EUR

–26,39

0,00

–26,39

GB

Sugar — Production refunds

2008

deficiency in substitution checks

FLAT RATE

5,00  %

EUR

0,86

0,00

0,86

GB

Export refunds — Sugar and isoglucose

2008

deficiency in substitution checks

FLAT RATE

5,00  %

EUR

– 557,68

0,00

– 557,68

Total GB

GBP

–45 899,58

0,00

–45 899,58

Total GB

EUR

–1 583,21

0,00

–1 583,21

GR

Export refunds — Sugar and isoglucose

2006

absence of production and storage control systems

FLAT RATE

10,00  %

EUR

–1 800 082,70

0,00

–1 800 082,70

GR

Export refunds — Non-Annex I

2006

absence of production and storage control systems

FLAT RATE

10,00  %

EUR

–12 890,85

0,00

–12 890,85

GR

Export refunds — Non-Annex I

2006

absence of production and storage control systems

FLAT RATE

15,00  %

EUR

–66 216,34

0,00

–66 216,34

GR

Export refunds — Sugar and isoglucose

2006

absence of production and storage control systems

FLAT RATE

15,00  %

EUR

–7 117 284,53

0,00

–7 117 284,53

GR

Export refunds — Sugar and isoglucose

2007

absence of production and storage control systems

FLAT RATE

10,00  %

EUR

–2 522 082,75

0,00

–2 522 082,75

GR

Export refunds — Non-Annex I

2007

absence of production and storage control systems

FLAT RATE

10,00  %

EUR

–57 587,78

0,00

–57 587,78

GR

Export refunds — Sugar and isoglucose

2008

absence of production and storage control systems

FLAT RATE

10,00  %

EUR

– 515,62

0,00

– 515,62

GR

Export refunds — Non-Annex I

2008

absence of production and storage control systems

FLAT RATE

10,00  %

EUR

–3 633,19

0,00

–3 633,19

GR

Other Direct Aid — Processed dried grape products (other measures)

2007

weaknesses with regards to minimum yield, delivery requirements, checks on processors, cross-checks

ONE-OFF

EUR

–71 253 223,81

0,00

–71 253 223,81

GR

Other Direct Aid — Processed dried grape products (other measures)

2008

weaknesses with regards to minimum yield, delivery requirements, checks on processors, cross-checks

ONE-OFF

EUR

– 250 325,81

0,00

– 250 325,81

GR

Other Direct Aid — Processed dried grape products (other measures)

2009

weaknesses with regards to minimum yield, delivery requirements, checks on processors, cross-checks

ONE-OFF

EUR

–2 192,34

0,00

–2 192,34

GR

Fruit and Vegetables — Citrus Processing

2007

Insufficient number of administrative controls and non-application of sanctions

FLAT RATE

5,00  %

EUR

– 255 264,74

0,00

– 255 264,74

GR

Fruit and Vegetables — Citrus Processing

2008

Insufficient number of administrative controls and non-application of sanctions

FLAT RATE

5,00  %

EUR

– 258 047,81

0,00

– 258 047,81

GR

Wine

plantation of vine without the (re-)plantation rights

ONE-OFF

EUR

–21 336 120,00

0,00

–21 336 120,00

Total GR

EUR

– 104 935 468,27

0,00

– 104 935 468,27

IT

Fruit and Vegetables — Citrus Processing

2006

weaknesses in the control system (administrative and accounting checks)

FLAT RATE

5,00  %

EUR

–1 683 981,22

0,00

–1 683 981,22

IT

Fruit and Vegetables — Citrus Processing

2007

weaknesses in the control system (administrative and accounting checks)

FLAT RATE

5,00  %

EUR

–1 100 328,66

0,00

–1 100 328,66

IT

Fruit and Vegetables — Tomato Processing

2006

insufficient check of tomato production yield

FLAT RATE

2,00  %

EUR

–3 510 182,04

0,00

–3 510 182,04

IT

Fruit and Vegetables — Tomato Processing

2007

insufficient check of tomato production yield

FLAT RATE

2,00  %

EUR

–2 679 963,75

0,00

–2 679 963,75

IT

Fruit and Vegetables — Tomato Processing

2008

insufficient check of tomato production yield

FLAT RATE

2,00  %

EUR

–2 556 488,30

0,00

–2 556 488,30

IT

Olive Oil — Work programmes of operators' organisations

2007

payments made after the regulatory deadline

ONE-OFF

EUR

– 515 252,59

0,00

– 515 252,59

IT

RD Guarantee Accompanying Measures (area related measures)

2005

Article 25 (1) of Regulation (EC) No 796/2004 not respected in case of the announcement of the on-the-spot checks in Calabria region

FLAT RATE

2,00  %

EUR

– 160 616,00

0,00

– 160 616,00

IT

Rural Development EAGGF (2000-2006) — Area related measures

2006

Article 25 (1) of Regulation (EC) No 796/2004 not respected in case of the announcement of the on-the-spot checks in Calabria region

FLAT RATE

2,00  %

EUR

–60 045,00

0,00

–60 045,00

IT

Rural Development EAGGF (2000-2006) — Area related measures

2006

late on-the-spot checks for agri-envi measures, Article 25 (1) of Regulation (EC) No 796/2004 not respected in case of the announcement of the on-the-spot checks in Pugia region

FLAT RATE

2,00  %

EUR

– 308 332,00

0,00

– 308 332,00

IT

Rural Development EAGGF (2000-2006) — Area related measures

2006

late on-the-spot checks for agri-envi measures, Article 25 (1) of Regulation (EC) No 796/2004 not respected in case of the announcement of the on-the-spot checks in Pugia region

FLAT RATE

5,00  %

EUR

–82 920,00

0,00

–82 920,00

IT

Rural Development EAGGF (2000-2006) — Area related measures

2007

late on-the-spot checks for agri-envi measures, Article 25 (1) of Regulation (EC) No 796/2004 not respected in case of the announcement of the on-the-spot checks in Pugia region

FLAT RATE

2,00  %

EUR

–3 985,00

0,00

–3 985,00

IT

Wine

plantation of vine without the (re-)plantation rights

ONE-OFF

EUR

–98 881 120,00

0,00

–98 881 120,00

Total IT

EUR

– 111 543 214,56

0,00

– 111 543 214,56

NL

Clearance of accounts

2007

wrongful transfer of the rights of one certificate leading to wrongful payment of export refunds

ONE-OFF

EUR

–81 004,00

0,00

–81 004,00

Total NL

EUR

–81 004,00

0,00

–81 004,00

PL

Cross Compliance

2006

some GAEC not defined and weaknesses in sanctioning system (claim year 2005)

FLAT RATE

10,00  %

PLN

–9 462 163,58

– 298 039,22

–9 164 124,36

PL

Cross Compliance

2007

some GAEC not defined (claim year 2006)

FLAT RATE

5,00  %

EUR

–3 231 141,53

–76 634,50

–3 154 507,03

PL

Cross Compliance

2007

some GAEC not defined and weaknesses in sanctioning system (claim year 2005)

FLAT RATE

10,00  %

EUR

–3 730,29

– 117,50

–3 612,79

PL

Cross Compliance

2008

some GAEC not defined (claim year 2006)

FLAT RATE

5,00  %

EUR

3 168,04

0,00

3 168,04

PL

Cross Compliance

2008

some GAEC not defined (claim year 2007)

FLAT RATE

5,00  %

EUR

–6 242 027,29

0,00

–6 242 027,29

PL

Cross Compliance

2008

some GAEC not defined and weaknesses in sanctioning system (claim year 2005)

FLAT RATE

10,00  %

EUR

– 602,58

0,00

– 602,58

PL

Cross Compliance

2009

some GAEC not defined (claim year 2006)

FLAT RATE

5,00  %

EUR

– 585,38

0,00

– 585,38

PL

Cross Compliance

2009

some GAEC not defined (claim year 2007)

FLAT RATE

5,00  %

EUR

–7 875,92

0,00

–7 875,92

Total PL

PLN

–9 462 163,58

– 298 039,22

–9 164 124,36

Total PL

EUR

–9 482 794,95

–76 752,00

–9 406 042,95

PT

Other Direct Aid — Bovines

2005

population excluded from on-the-spot checks

FLAT RATE

5,00  %

EUR

–43 659,00

0,00

–43 659,00

PT

Other Direct Aid — Ewe and Goats

2007

amounts paid for less than 10 quota rights

ONE-OFF

EUR

– 831,83

0,00

– 831,83

PT

Other Direct Aid — Bovines

2007

non-application of sanctions

ONE-OFF

EUR

–24 450,00

0,00

–24 450,00

PT

Other Direct Aid — Bovines

2008

non-application of sanctions

ONE-OFF

EUR

–41 350,00

0,00

–41 350,00

Total PT

EUR

– 110 290,83

0,00

– 110 290,83

SI

Clearance of accounts

2008

non-recovered amounts for errors in the EAGF IACS population

ONE-OFF

EUR

–8 014,42

0,00

–8 014,42

Total SI

EUR

–8 014,42

0,00

–8 014,42

6701 Total

GBP

–45 899,58

0,00

–45 899,58

PLN

–9 462 163,58

– 298 039,22

–9 164 124,36

EUR

– 421 619 146,82

–76 752,00

– 421 542 394,82

BUDGET ITEM: 6711

| MS | Measure | Financial year | Reason | Type | % | Currency | Amount | Deductions | Financial impact |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| DE | Clearance of accounts | 2008 | known errors in the EAFRD IACS population | ONE-OFF | | EUR | –4 599,05 | 0,00 | –4 599,05 |
| DE | Clearance of accounts | 2008 | known errors in the EAFRD non-IACS population | ONE-OFF | | EUR | –99 505,49 | 0,00 | –99 505,49 |
| DE | Clearance of accounts | 2007 | overpayments in the EAFRD | ONE-OFF | | EUR | –6 422,93 | 0,00 | –6 422,93 |
| Total DE | EUR | – 110 527,47 | 0,00 | – 110 527,47 |
| EE | Rural Development EAFRD Axis 1 + 3 — Investment orientated measures (2007-2013) | 2008 | control weaknesses | FLAT RATE | 5,00  % | EUR | – 219 399,90 | 0,00 | – 219 399,90 |
| EE | Rural Development EAFRD Axis 1 + 3 — Investment orientated measures (2007-2013) | 2009 | control weaknesses | FLAT RATE | 5,00  % | EUR | – 432 949,15 | 0,00 | – 432 949,15 |
| EE | Rural Development EAFRD Axis 4 LEADER (2007-2013) | 2009 | control weaknesses | FLAT RATE | 5,00  % | EUR | –54 631,06 | 0,00 | –54 631,06 |
| EE | Rural Development EAFRD Axis 4 LEADER (2007-2013) | 2010 | control weaknesses | FLAT RATE | 5,00  % | EUR | –90 905,20 | 0,00 | –90 905,20 |
| Total EE | EUR | – 797 885,31 | 0,00 | – 797 885,31 |
| IT | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2008 | late on-the-spot checks for agri-envi measures, Article 25 (1) of Regulation (EC) No 796/2004 not respected in case of the announcement of the on-the-spot checks in Pugia region | FLAT RATE | 2,00  % | EUR | –46 958,00 | 0,00 | –46 958,00 |
| Total IT | EUR | –46 958,00 | 0,00 | –46 958,00 |
| PL | Cross Compliance | 2008 | some GAEC not defined (claim year 2007) | FLAT RATE | 5,00  % | EUR | –1 577 692,31 | 0,00 | –1 577 692,31 |
| PL | Cross Compliance | 2009 | some GAEC not defined (claim year 2007) | FLAT RATE | 5,00  % | EUR | –2 873,42 | 0,00 | –2 873,42 |
| Total PL | EUR | –1 580 565,73 | 0,00 | –1 580 565,73 |
| PT | Clearance of accounts | 2008 | most likely error | ONE-OFF | | EUR | – 507 308,00 | 0,00 | – 507 308,00 |
| PT | Clearance of accounts | 2008 | systematic error | ONE-OFF | | EUR | – 897 367,00 | 0,00 | – 897 367,00 |
| PT | Clearance of accounts | 2008 | systematic error - RURIS | ONE-OFF | | EUR | – 590,00 | 0,00 | – 590,00 |
| Total PT | EUR | –1 405 265,00 | 0,00 | –1 405 265,00 |
| SI | Clearance of accounts — Financial Clearance | 2008 | known error found in the completeness test of Annex II and III A | ONE-OFF | | EUR | –6 010,62 | 0,00 | –6 010,62 |
| Total SI | EUR | –6 010,62 | 0,00 | –6 010,62 |
| 6711 Total | EUR | –3 947 212,13 | 0,00 | –3 947 212,13 |

MS

Measure

Financial year

Reason

Type

%

Currency

Amount

Deductions

Financial impact

DE

Clearance of accounts

2008

known errors in the EAFRD IACS population

ONE-OFF

EUR

–4 599,05

0,00

–4 599,05

DE

Clearance of accounts

2008

known errors in the EAFRD non-IACS population

ONE-OFF

EUR

–99 505,49

0,00

–99 505,49

DE

Clearance of accounts

2007

overpayments in the EAFRD

ONE-OFF

EUR

–6 422,93

0,00

–6 422,93

Total DE

EUR

– 110 527,47

0,00

– 110 527,47

EE

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

2008

control weaknesses

FLAT RATE

5,00  %

EUR

– 219 399,90

0,00

– 219 399,90

EE

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

2009

control weaknesses

FLAT RATE

5,00  %

EUR

– 432 949,15

0,00

– 432 949,15

EE

Rural Development EAFRD Axis 4 LEADER (2007-2013)

2009

control weaknesses

FLAT RATE

5,00  %

EUR

–54 631,06

0,00

–54 631,06

EE

Rural Development EAFRD Axis 4 LEADER (2007-2013)

2010

control weaknesses

FLAT RATE

5,00  %

EUR

–90 905,20

0,00

–90 905,20

Total EE

EUR

– 797 885,31

0,00

– 797 885,31

IT

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

2008

late on-the-spot checks for agri-envi measures, Article 25 (1) of Regulation (EC) No 796/2004 not respected in case of the announcement of the on-the-spot checks in Pugia region

FLAT RATE

2,00  %

EUR

–46 958,00

0,00

–46 958,00

Total IT

EUR

–46 958,00

0,00

–46 958,00

PL

Cross Compliance

2008

some GAEC not defined (claim year 2007)

FLAT RATE

5,00  %

EUR

–1 577 692,31

0,00

–1 577 692,31

PL

Cross Compliance

2009

some GAEC not defined (claim year 2007)

FLAT RATE

5,00  %

EUR

–2 873,42

0,00

–2 873,42

Total PL

EUR

–1 580 565,73

0,00

–1 580 565,73

PT

Clearance of accounts

2008

most likely error

ONE-OFF

EUR

– 507 308,00

0,00

– 507 308,00

PT

Clearance of accounts

2008

systematic error

ONE-OFF

EUR

– 897 367,00

0,00

– 897 367,00

PT

Clearance of accounts

2008

systematic error - RURIS

ONE-OFF

EUR

– 590,00

0,00

– 590,00

Total PT

EUR

–1 405 265,00

0,00

–1 405 265,00

SI

Clearance of accounts — Financial Clearance

2008

known error found in the completeness test of Annex II and III A

ONE-OFF

EUR

–6 010,62

0,00

–6 010,62

Total SI

EUR

–6 010,62

0,00

–6 010,62

6711 Total

EUR

–3 947 212,13

0,00

–3 947 212,13

BUDGET ITEM: 05 07 01 07

| MS | Measure | Financial year | Reason | Type | % | Currency | Amount | Deductions | Financial impact |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| RO | Financial audit — Late payments and payment deadlines | 2009 | late payments | ONE-OFF | | EUR | –7 674 175,73 | –9 399 922,54 | 1 725 746,81 |
| Total RO | EUR | –7 674 175,73 | –9 399 922,54 | 1 725 746,81 |
| 05 07 01 07 Total | EUR | –7 674 175,73 | –9 399 922,54 | 1 725 746,81 |

MS

Measure

Financial year

Reason

Type

%

Currency

Amount

Deductions

Financial impact

RO

Financial audit — Late payments and payment deadlines

2009

late payments

ONE-OFF

EUR

–7 674 175,73

–9 399 922,54

1 725 746,81

Total RO

EUR

–7 674 175,73

–9 399 922,54

1 725 746,81

05 07 01 07 Total

EUR

–7 674 175,73

–9 399 922,54

1 725 746,81

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