# L_2012043EN.01002301.xml

| 16.2.2012 | EN | Official Journal of the European Union | L 43/23 |
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16.2.2012

EN

Official Journal of the European Union

L 43/23

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COMMISSION IMPLEMENTING DECISION

of 14 February 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) 726)

(Only the Czech, Danish, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Italian, Lithuanian, Maltese, Polish, Portuguese, Spanish and Swedish texts are authentic)

(2012/89/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) | Pursuant to Article 7(4) of Regulation (EC) No 1258/1999, and Article 31 of Regulation (EC) No 1290/2005, the Commission is to carry out the necessary verifications, communicate to the Member States the results of these verifications, take note of the comments of the Member States, initiate a bilateral discussion so that an agreement may be reached with the Member States in question, and formally communicate its conclusions to them. |
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(1)

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

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

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

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

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

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

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

The amounts that are not recognised as being chargeable to the EAGGF Guarantee Section, the EAGF and the EAFRD should be indicated. Those amounts do not relate to expenditure incurred more than 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. |
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(6)

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

| (7) | This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice in cases pending on 31 October 2011 and relating to its content, |
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(7)

This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice in cases pending on 31 October 2011 and relating to its content,

HAS ADOPTED THIS DECISION:

Article 1

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

Article 2

This Decision is addressed to the Kingdom of Belgium, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Republic of Estonia, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Cyprus, the Republic of Lithuania, Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Poland, the Portuguese Republic, the Republic of Finland, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland.

Done at Brussels, 14 February 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 |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| BE | Certification | 2009 | ineligible expenditure | ONE-OFF | | EUR | –4 742,94 | –4 742,94 | 0,00 |
| BE | Financial audit - Late payments and payment deadlines | 2009 | late payments | ONE-OFF | | EUR | – 364 960,70 | – 364 960,70 | 0,00 |
| BE Total | EUR | – 369 703,64 | – 369 703,64 | 0,00 |
| CY | Financial audit - Overshooting | 2010 | Exceeding of financial ceilings | ONE-OFF | | EUR | –24 368,21 | –24 368,21 | 0,00 |
| CY | Cross Compliance | 2006 | Good Agricultural and Environmental Conditions not defined, on-the-spot controls weaknesses (claim year 2005) | FLAT RATE | 5,00  % | CYP | –11 620,70 | –1 561,80 | –10 058,90 |
| CY | Cross Compliance | 2007 | Good Agricultural and Environmental Conditions not defined, on-the-spot controls weaknesses (claim year 2005) | FLAT RATE | 5,00  % | EUR | – 180,84 | 0,00 | – 180,84 |
| CY | Cross Compliance | 2007 | Good Agricultural and Environmental Conditions not defined, on-the-spot controls weaknesses (claim year 2006) | FLAT RATE | 5,00  % | EUR | –50 451,34 | –7 171,08 | –43 280,26 |
| CY | Cross Compliance | 2008 | Good Agricultural and Environmental Conditions not defined, on-the-spot controls weaknesses (claim year 2005) | FLAT RATE | 5,00  % | EUR | –0,23 | 0,00 | –0,23 |
| CY | Cross Compliance | 2008 | Good Agricultural and Environmental Conditions not defined, on-the-spot controls weaknesses (claim year 2006) | FLAT RATE | 5,00  % | EUR | –13,68 | 0,00 | –13,68 |
| CY | Cross Compliance | 2008 | Good Agricultural and Environmental Conditions not defined (claim year 2007) | FLAT RATE | 2,00  % | EUR | –38 733,21 | –4 646,06 | –34 087,15 |
| CY | Cross Compliance | 2009 | Good Agricultural and Environmental Conditions not defined, on-the-spot controls weaknesses (claim year 2006) | FLAT RATE | 5,00  % | EUR | –0,13 | 0,00 | –0,13 |
| CY | Cross Compliance | 2009 | Good Agricultural and Environmental Conditions not defined (claim year 2007) | FLAT RATE | 2,00  % | EUR | –18,90 | 0,00 | –18,90 |
| CY Total | CYP | –11 620,70 | –1 561,80 | –10 058,90 |
| CY Total | EUR | – 113 766,55 | –36 185,35 | –77 581,19 |
| CZ | Financial audit - Overshooting | 2010 | exceeding of ceilings | ONE-OFF | | EUR | –11 170,27 | –11 170,27 | 0,00 |
| CZ Total | EUR | –11 170,27 | –11 170,27 | 0,00 |
| DE | Clearance of accounts - Conformity Clearance | 2010 | Reduction in accordance with clearance decision | ONE-OFF | | EUR | –7 108 483,29 | –7 108 483,29 | 0,00 |
| DE | Certification | 2008 | total error exceeding the level of materiality (EAGF Annex III population) | ONE-OFF | | EUR | –36 170,39 | 0,00 | –36 170,39 |
| DE Total | EUR | –7 144 653,68 | –7 108 483,29 | –36 170,39 |
| DK | Financial audit - Overshooting | 2010 | Exceeding of financial ceilings | ONE-OFF | | EUR | – 898,56 | – 898,56 | 0,00 |
| DK Total | EUR | – 898,56 | – 898,56 | 0,00 |
| EE | Financial audit - Late payments and payment deadlines | 2010 | Late payments | ONE-OFF | | EUR | –10 003,08 | –10 003,08 | 0,00 |
| EE Total | EUR | –10 003,08 | –10 003,08 | 0,00 |
| ES | Financial audit - Overshooting | 2010 | exceeding of financial ceilings | ONE-OFF | | EUR | –2 626 687,43 | –2 626 687,43 | 0,00 |
| ES | Financial audit - Late payments and payment deadlines | 2010 | late payments | ONE-OFF | | EUR | –4 646 885,25 | –4 646 885,25 | 0,00 |
| ES | Milk - Quota | 2010 | recovery of milk levy | ONE-OFF | | EUR | 697 302,87 | 697 302,87 | 0,00 |
| ES | Certification | 2007 | Systematic errors (EAGF non-IACS population) | ONE-OFF | | EUR | – 125 570,62 | 0,00 | – 125 570,62 |
| ES | Certification | 2008 | Problems concerning mainly material and known errors in the accounts and/ or debtors (EAGF) | ONE-OFF | | EUR | –27 516,38 | 0,00 | –27 516,38 |
| ES | Certification | 2008 | ineligible expenditure | ONE-OFF | | EUR | – 242 423,55 | 0,00 | – 242 423,55 |
| ES | Financial audit - Overshooting | 2008 | overshooting of financial ceilings | ONE-OFF | | EUR | – 691 056,57 | 0,00 | – 691 056,57 |
| ES | Fruit and Vegetables - Tomato Processing | 2006 | ineligible expenditure - the interests paid following non-respect of payment deadlines | ONE-OFF | | EUR | –2 336,20 | 0,00 | –2 336,20 |
| ES | Export refunds - other | 2006 | ineligible expenditure - the interests paid following non-respect of payment deadlines | ONE-OFF | | EUR | – 148,25 | 0,00 | – 148,25 |
| ES | Fruit and Vegetables - Operational Programmes | 2007 | ineligible expenditure - the interests paid following non-respect of payment deadlines | ONE-OFF | | EUR | –20 720,15 | 0,00 | –20 720,15 |
| ES | _Recoveries | 2006 | ineligible expenditure - the interests paid following non-respect of payment deadlines | ONE-OFF | | EUR | – 221 965,92 | 0,00 | – 221 965,92 |
| ES | _Recoveries | 2007 | ineligible expenditure - the interests paid following non-respect of payment deadlines | ONE-OFF | | EUR | – 133 057,74 | 0,00 | – 133 057,74 |
| ES Total | EUR | –8 041 065,19 | –6 576 269,81 | –1 464 795,38 |
| FI | Financial audit - Late payments and payment deadlines | 2010 | late payments | ONE-OFF | | EUR | –11 361,66 | –11 361,66 | 0,00 |
| FI Total | EUR | –11 361,66 | –11 361,66 | 0,00 |
| GB | Financial audit - Overshooting | 2010 | Exceeding of ceilings | ONE-OFF | | EUR | –9 281,94 | –9 281,94 | 0,00 |
| GB | Financial audit - Late payments and payment deadlines | 2010 | late payments | ONE-OFF | | EUR | –1 456 625,58 | –1 456 625,58 | 0,00 |
| GB | Cross Compliance | 2007 | Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2006 | FLAT RATE | 5,00  % | EUR | –7 271 825,45 | – 195 560,21 | –7 076 265,24 |
| GB | Cross Compliance | 2008 | Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2006 | FLAT RATE | 5,00  % | EUR | 14 207,12 | 0,00 | 14 207,12 |
| GB | Cross Compliance | 2008 | Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2007 | FLAT RATE | 5,00  % | EUR | –10 469 049,05 | –90 522,67 | –10 378 526,39 |
| GB | Cross Compliance | 2009 | Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2006 | FLAT RATE | 5,00  % | EUR | 7 219,27 | – 496,31 | 7 715,58 |
| GB | Cross Compliance | 2009 | Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2007 | FLAT RATE | 5,00  % | EUR | –12 452,64 | –12 759,95 | 307,30 |
| GB | Cross Compliance | 2009 | Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2008 | FLAT RATE | 5,00  % | EUR | –10 396 466,70 | 0,00 | –10 396 466,70 |
| GB | Cross Compliance | 2010 | Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2008 | FLAT RATE | 5,00  % | EUR | –18 620,64 | 0,00 | –18 620,64 |
| GB Total | EUR | –29 612 895,62 | –1 765 246,65 | –27 847 648,97 |
| HU | Direct Decoupled Aid (single area payment scheme - SAPS) | 2007 | weaknesses in LPIS-GIS, weaknesses related to administrative and cross-checks, weaknesses related to on-the-spot checks | ONE-OFF | | EUR | –2 405 065,12 | 0,00 | –2 405 065,12 |
| HU | Direct Decoupled Aid (single area payment scheme - SAPS) | 2008 | weaknesses in LPIS-GIS, weaknesses related to administrative and cross-checks, weaknesses related to on-the-spot checks | ONE-OFF | | EUR | –2 838 373,29 | 0,00 | –2 838 373,29 |
| HU | Financial audit - Late payments and payment deadlines | 2010 | Late payments | ONE-OFF | | EUR | –21 609,30 | –21 609,30 | 0,00 |
| HU Total | EUR | –5 265 047,71 | –21 609,30 | –5 243 438,41 |
| IE | Financial audit - Late payments and payment deadlines | 2010 | late payments | ONE-OFF | | EUR | –95 332,91 | –95 332,91 | 0,00 |
| IE | Public Storage - Sugar | 2005 | not meeting the regulatory minimum control level | FLAT RATE | 5,00  % | EUR | – 983,00 | 0,00 | – 983,00 |
| IE | Public Storage - Sugar | 2006 | not meeting the regulatory minimum control level | FLAT RATE | 5,00  % | EUR | –3 392,00 | 0,00 | –3 392,00 |
| IE | RD Guarantee Accompanying Measures (area related measures) | 2002 | alleged misapplication of agricultural funds (olaf case of/2007/0586) | ONE-OFF | | EUR | – 101 731,00 | 0,00 | – 101 731,00 |
| IE | RD Guarantee Accompanying Measures (area related measures) | 2003 | alleged misapplication of agricultural funds (olaf case of/2007/0586) | ONE-OFF | | EUR | –8 697,00 | 0,00 | –8 697,00 |
| IE | RD Guarantee Accompanying Measures (area related measures) | 2004 | alleged misapplication of agricultural funds (olaf case of/2007/0586) | ONE-OFF | | EUR | –8 697,00 | 0,00 | –8 697,00 |
| IE | RD Guarantee Accompanying Measures (area related measures) | 2005 | alleged misapplication of agricultural funds (olaf case of/2007/0586) | ONE-OFF | | EUR | –8 697,00 | 0,00 | –8 697,00 |
| IE | Rural Development EAGGF (2000-2006) - Area related measures | 2006 | alleged misapplication of agricultural funds (olaf case of/2007/0586) | ONE-OFF | | EUR | –8 697,00 | 0,00 | –8 697,00 |
| IE Total | EUR | – 236 226,91 | –95 332,91 | – 140 894,00 |
| IT | Financial audit - Late payments and payment deadlines | 2007 | non-respect of payment deadlines | ONE-OFF | | EUR | –27 293 119,72 | –27 293 119,72 | 0,00 |
| IT | Financial audit - Overshooting | 2009 | Exceeding of ceilings | ONE-OFF | | EUR | – 207 254,09 | – 207 254,09 | 0,00 |
| IT | Financial audit - Late payments and payment deadlines | 2009 | Non-respect of payment deadlines | ONE-OFF | | EUR | –2 543 462,81 | –2 543 462,81 | 0,00 |
| IT | Olive Oil - Production Aid | 2005 | weaknesses in the controls of mills and compatibility of yields | ONE-OFF | | EUR | –10 702 915,00 | 0,00 | –10 702 915,00 |
| IT | Olive Oil - Production Aid | 2006 | weaknesses in the controls of mills and compatibility of yields | ONE-OFF | | EUR | –10 752 842,00 | 0,00 | –10 752 842,00 |
| IT Total | EUR | –51 499 593,62 | –30 043 836,62 | –21 455 757,00 |
| LT | Direct Payments | 2006 | Weaknesses in the LPIS-GIS and ineffectiveness of the risk analysis | FLAT RATE | 2,00  % | LTL | –7 134 543,98 | 0,00 | –7 134 543,98 |
| LT | Decoupled Direct Aids | 2007 | Weaknesses in the LPIS-GIS and ineffectiveness of the risk analysis | FLAT RATE | 2,00  % | EUR | –2 564 280,33 | 0,00 | –2 564 280,33 |
| LT | Decoupled Direct Aids | 2008 | Weaknesses in the LPIS-GIS and ineffectiveness of the risk analysis | FLAT RATE | 2,00  % | EUR | –1 133,57 | 0,00 | –1 133,57 |
| LT Total | LTL | –7 134 543,98 | 0,00 | –7 134 543,98 |
| LT Total | EUR | –2 565 413,90 | 0,00 | –2 565 413,90 |
| MT | Cross Compliance | 2006 | Statutory Management Requirements 7-8, Minimum control rate not achieved, Good Agricultural and Environment Conditions not checked effectively (claim year 2005) | FLAT RATE | 5,00  % | MTL | – 498,47 | 0,00 | – 498,47 |
| MT | Cross Compliance | 2007 | Statutory Management Requirements 7-8, Minimum control rate not achieved, Good Agricultural and Environment Conditions not checked effectively (claim year 2005) | FLAT RATE | 5,00  % | EUR | –1,52 | 0,00 | –1,52 |
| MT Total | MTL | – 498,47 | 0,00 | – 498,47 |
| MT Total | EUR | –1,52 | 0,00 | –1,52 |
| NL | Other Direct Aid - Bovines | 2007 | Non application of sanctions in the case of potentially eligible animals | ONE-OFF | | EUR | – 918 301,00 | 0,00 | – 918 301,00 |
| NL | Other Direct Aid - Bovines | 2008 | Non application of sanctions in the case of potentially eligible animals | ONE-OFF | | EUR | – 629 514,00 | 0,00 | – 629 514,00 |
| NL | Cross Compliance | 2006 | Deficient sanctioning system/lack of control certain Statutory Management Requirements and Good Agricultural and Environment Conditions/ Claim year 2005 | FLAT RATE | 10,00  % | EUR | –1 943 408,16 | –15 542,27 | –1 927 865,89 |
| NL | Cross Compliance | 2007 | Deficient sanctioning system/lack of control certain Statutory Management Requirements and Good Agricultural and Environment Conditions/ Claim year 2005 | FLAT RATE | 10,00  % | EUR | –3 585,00 | 0,00 | –3 585,00 |
| NL | Cross Compliance | 2007 | Deficient sanctioning system/lack of control certain Statutory Management Requirements and Good Agricultural and Environment Conditions/ Claim year 2006 | FLAT RATE | 10,00  % | EUR | –4 741 138,56 | –42 883,69 | –4 698 254,87 |
| NL | Cross Compliance | 2008 | Deficient sanctioning system/ Claim year 2007 first pillar | FLAT RATE | 10,00  % | EUR | –7 793 074,54 | –50 000,63 | –7 743 073,90 |
| NL | Cross Compliance | 2008 | Deficient sanctioning system/lack of control certain Statutory Management Requirements and Good Agricultural and Environment Conditions/ Claim year 2006 | FLAT RATE | 10,00  % | EUR | –9 280,51 | 0,00 | –9 280,51 |
| NL | Cross Compliance | 2009 | Deficient sanctioning system/ Claim year 2007 first pillar | FLAT RATE | 10,00  % | EUR | –68 832,59 | 0,00 | –68 832,59 |
| NL Total | EUR | –16 107 134,37 | – 108 426,60 | –15 998 707,77 |
| PL | Certification | 2008 | non-refunded recoveries (EAGF population) | ONE-OFF | | PLN | –1 245 393,63 | 0,00 | –1 245 393,63 |
| PL Total | PLN | –1 245 393,63 | 0,00 | –1 245 393,63 |
| PT | Fruit and Vegetables - Operational Programmes | 2006 | deficiencies in the environmental management of packaging | ONE-OFF | | EUR | –1 208,26 | 0,00 | –1 208,26 |
| PT | Fruit and Vegetables - Operational Programmes | 2006 | incorrect calculation of the value of the market production | ONE-OFF | | EUR | –3 563,04 | 0,00 | –3 563,04 |
| PT | Fruit and Vegetables - Operational Programmes | 2007 | incorrect calculation of the value of the market production | ONE-OFF | | EUR | –5 197,21 | 0,00 | –5 197,21 |
| PT | Fruit and Vegetables - Operational Programmes | 2007 | incorrect calculation of the value of the market production | ONE-OFF | | EUR | –14 841,09 | 0,00 | –14 841,09 |
| PT | Fruit and Vegetables - Operational Programmes | 2008 | incorrect calculation of the value of the market production | ONE-OFF | | EUR | –3 380,72 | 0,00 | –3 380,72 |
| PT | Fruit and Vegetables - Operational Programmes | 2008 | incorrect calculation of the value of the market production | ONE-OFF | | EUR | –9 920,19 | 0,00 | –9 920,19 |
| PT Total | EUR | –38 110,51 | 0,00 | –38 110,51 |
| SE | Financial audit - Overshooting | 2010 | Exceeding of financial ceilings | ONE-OFF | | EUR | –15 111,28 | –15 111,28 | 0,00 |
| SE | Financial audit - Late payments and payment deadlines | 2010 | Late payments | ONE-OFF | | EUR | –29 000,06 | –29 000,06 | 0,00 |
| SE | Other Direct Aid - Bovines | 2007 | Non application of sanctions regarding potentially eligible animals | ONE-OFF | | EUR | –34 718,00 | 0,00 | –34 718,00 |
| SE | Other Direct Aid - Bovines | 2008 | Non application of sanctions regarding potentially eligible animals | ONE-OFF | | EUR | –72 854,00 | 0,00 | –72 854,00 |
| SE Total | EUR | – 151 683,34 | –44 111,34 | – 107 572,00 |
| 6 7 0 1 Total | CYP | –11 620,70 | –1 561,80 | –10 058,90 |
| 6 7 0 1 Total | LTL | –7 134 543,98 | 0,00 | –7 134 543,98 |
| 6 7 0 1 Total | MTL | – 498,47 | 0,00 | – 498,47 |
| 6 7 0 1 Total | PLN | –1 245 393,63 | 0,00 | –1 245 393,63 |
| 6 7 0 1 Total | EUR | – 121 178 730,12 | –46 202 639,08 | –74 976 091,04 |

MS

Measure

Financial Year

Reason

Type

%

Currency

Amount

Deductions

Financial impact

BE

Certification

2009

ineligible expenditure

ONE-OFF

EUR

–4 742,94

–4 742,94

0,00

BE

Financial audit - Late payments and payment deadlines

2009

late payments

ONE-OFF

EUR

– 364 960,70

– 364 960,70

0,00

BE Total

EUR

– 369 703,64

– 369 703,64

0,00

CY

Financial audit - Overshooting

2010

Exceeding of financial ceilings

ONE-OFF

EUR

–24 368,21

–24 368,21

0,00

CY

Cross Compliance

2006

Good Agricultural and Environmental Conditions not defined, on-the-spot controls weaknesses (claim year 2005)

FLAT RATE

5,00  %

CYP

–11 620,70

–1 561,80

–10 058,90

CY

Cross Compliance

2007

Good Agricultural and Environmental Conditions not defined, on-the-spot controls weaknesses (claim year 2005)

FLAT RATE

5,00  %

EUR

– 180,84

0,00

– 180,84

CY

Cross Compliance

2007

Good Agricultural and Environmental Conditions not defined, on-the-spot controls weaknesses (claim year 2006)

FLAT RATE

5,00  %

EUR

–50 451,34

–7 171,08

–43 280,26

CY

Cross Compliance

2008

Good Agricultural and Environmental Conditions not defined, on-the-spot controls weaknesses (claim year 2005)

FLAT RATE

5,00  %

EUR

–0,23

0,00

–0,23

CY

Cross Compliance

2008

Good Agricultural and Environmental Conditions not defined, on-the-spot controls weaknesses (claim year 2006)

FLAT RATE

5,00  %

EUR

–13,68

0,00

–13,68

CY

Cross Compliance

2008

Good Agricultural and Environmental Conditions not defined (claim year 2007)

FLAT RATE

2,00  %

EUR

–38 733,21

–4 646,06

–34 087,15

CY

Cross Compliance

2009

Good Agricultural and Environmental Conditions not defined, on-the-spot controls weaknesses (claim year 2006)

FLAT RATE

5,00  %

EUR

–0,13

0,00

–0,13

CY

Cross Compliance

2009

Good Agricultural and Environmental Conditions not defined (claim year 2007)

FLAT RATE

2,00  %

EUR

–18,90

0,00

–18,90

CY Total

CYP

–11 620,70

–1 561,80

–10 058,90

CY Total

EUR

– 113 766,55

–36 185,35

–77 581,19

CZ

Financial audit - Overshooting

2010

exceeding of ceilings

ONE-OFF

EUR

–11 170,27

–11 170,27

0,00

CZ Total

EUR

–11 170,27

–11 170,27

0,00

DE

Clearance of accounts - Conformity Clearance

2010

Reduction in accordance with clearance decision

ONE-OFF

EUR

–7 108 483,29

–7 108 483,29

0,00

DE

Certification

2008

total error exceeding the level of materiality (EAGF Annex III population)

ONE-OFF

EUR

–36 170,39

0,00

–36 170,39

DE Total

EUR

–7 144 653,68

–7 108 483,29

–36 170,39

DK

Financial audit - Overshooting

2010

Exceeding of financial ceilings

ONE-OFF

EUR

– 898,56

– 898,56

0,00

DK Total

EUR

– 898,56

– 898,56

0,00

EE

Financial audit - Late payments and payment deadlines

2010

Late payments

ONE-OFF

EUR

–10 003,08

–10 003,08

0,00

EE Total

EUR

–10 003,08

–10 003,08

0,00

ES

Financial audit - Overshooting

2010

exceeding of financial ceilings

ONE-OFF

EUR

–2 626 687,43

–2 626 687,43

0,00

ES

Financial audit - Late payments and payment deadlines

2010

late payments

ONE-OFF

EUR

–4 646 885,25

–4 646 885,25

0,00

ES

Milk - Quota

2010

recovery of milk levy

ONE-OFF

EUR

697 302,87

697 302,87

0,00

ES

Certification

2007

Systematic errors (EAGF non-IACS population)

ONE-OFF

EUR

– 125 570,62

0,00

– 125 570,62

ES

Certification

2008

Problems concerning mainly material and known errors in the accounts and/ or debtors (EAGF)

ONE-OFF

EUR

–27 516,38

0,00

–27 516,38

ES

Certification

2008

ineligible expenditure

ONE-OFF

EUR

– 242 423,55

0,00

– 242 423,55

ES

Financial audit - Overshooting

2008

overshooting of financial ceilings

ONE-OFF

EUR

– 691 056,57

0,00

– 691 056,57

ES

Fruit and Vegetables - Tomato Processing

2006

ineligible expenditure - the interests paid following non-respect of payment deadlines

ONE-OFF

EUR

–2 336,20

0,00

–2 336,20

ES

Export refunds - other

2006

ineligible expenditure - the interests paid following non-respect of payment deadlines

ONE-OFF

EUR

– 148,25

0,00

– 148,25

ES

Fruit and Vegetables - Operational Programmes

2007

ineligible expenditure - the interests paid following non-respect of payment deadlines

ONE-OFF

EUR

–20 720,15

0,00

–20 720,15

ES

_Recoveries

2006

ineligible expenditure - the interests paid following non-respect of payment deadlines

ONE-OFF

EUR

– 221 965,92

0,00

– 221 965,92

ES

_Recoveries

2007

ineligible expenditure - the interests paid following non-respect of payment deadlines

ONE-OFF

EUR

– 133 057,74

0,00

– 133 057,74

ES Total

EUR

–8 041 065,19

–6 576 269,81

–1 464 795,38

FI

Financial audit - Late payments and payment deadlines

2010

late payments

ONE-OFF

EUR

–11 361,66

–11 361,66

0,00

FI Total

EUR

–11 361,66

–11 361,66

0,00

GB

Financial audit - Overshooting

2010

Exceeding of ceilings

ONE-OFF

EUR

–9 281,94

–9 281,94

0,00

GB

Financial audit - Late payments and payment deadlines

2010

late payments

ONE-OFF

EUR

–1 456 625,58

–1 456 625,58

0,00

GB

Cross Compliance

2007

Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2006

FLAT RATE

5,00  %

EUR

–7 271 825,45

– 195 560,21

–7 076 265,24

GB

Cross Compliance

2008

Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2006

FLAT RATE

5,00  %

EUR

14 207,12

0,00

14 207,12

GB

Cross Compliance

2008

Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2007

FLAT RATE

5,00  %

EUR

–10 469 049,05

–90 522,67

–10 378 526,39

GB

Cross Compliance

2009

Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2006

FLAT RATE

5,00  %

EUR

7 219,27

– 496,31

7 715,58

GB

Cross Compliance

2009

Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2007

FLAT RATE

5,00  %

EUR

–12 452,64

–12 759,95

307,30

GB

Cross Compliance

2009

Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2008

FLAT RATE

5,00  %

EUR

–10 396 466,70

0,00

–10 396 466,70

GB

Cross Compliance

2010

Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2008

FLAT RATE

5,00  %

EUR

–18 620,64

0,00

–18 620,64

GB Total

EUR

–29 612 895,62

–1 765 246,65

–27 847 648,97

HU

Direct Decoupled Aid (single area payment scheme - SAPS)

2007

weaknesses in LPIS-GIS, weaknesses related to administrative and cross-checks, weaknesses related to on-the-spot checks

ONE-OFF

EUR

–2 405 065,12

0,00

–2 405 065,12

HU

Direct Decoupled Aid (single area payment scheme - SAPS)

2008

weaknesses in LPIS-GIS, weaknesses related to administrative and cross-checks, weaknesses related to on-the-spot checks

ONE-OFF

EUR

–2 838 373,29

0,00

–2 838 373,29

HU

Financial audit - Late payments and payment deadlines

2010

Late payments

ONE-OFF

EUR

–21 609,30

–21 609,30

0,00

HU Total

EUR

–5 265 047,71

–21 609,30

–5 243 438,41

IE

Financial audit - Late payments and payment deadlines

2010

late payments

ONE-OFF

EUR

–95 332,91

–95 332,91

0,00

IE

Public Storage - Sugar

2005

not meeting the regulatory minimum control level

FLAT RATE

5,00  %

EUR

– 983,00

0,00

– 983,00

IE

Public Storage - Sugar

2006

not meeting the regulatory minimum control level

FLAT RATE

5,00  %

EUR

–3 392,00

0,00

–3 392,00

IE

RD Guarantee Accompanying Measures (area related measures)

2002

alleged misapplication of agricultural funds (olaf case of/2007/0586)

ONE-OFF

EUR

– 101 731,00

0,00

– 101 731,00

IE

RD Guarantee Accompanying Measures (area related measures)

2003

alleged misapplication of agricultural funds (olaf case of/2007/0586)

ONE-OFF

EUR

–8 697,00

0,00

–8 697,00

IE

RD Guarantee Accompanying Measures (area related measures)

2004

alleged misapplication of agricultural funds (olaf case of/2007/0586)

ONE-OFF

EUR

–8 697,00

0,00

–8 697,00

IE

RD Guarantee Accompanying Measures (area related measures)

2005

alleged misapplication of agricultural funds (olaf case of/2007/0586)

ONE-OFF

EUR

–8 697,00

0,00

–8 697,00

IE

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

2006

alleged misapplication of agricultural funds (olaf case of/2007/0586)

ONE-OFF

EUR

–8 697,00

0,00

–8 697,00

IE Total

EUR

– 236 226,91

–95 332,91

– 140 894,00

IT

Financial audit - Late payments and payment deadlines

2007

non-respect of payment deadlines

ONE-OFF

EUR

–27 293 119,72

–27 293 119,72

0,00

IT

Financial audit - Overshooting

2009

Exceeding of ceilings

ONE-OFF

EUR

– 207 254,09

– 207 254,09

0,00

IT

Financial audit - Late payments and payment deadlines

2009

Non-respect of payment deadlines

ONE-OFF

EUR

–2 543 462,81

–2 543 462,81

0,00

IT

Olive Oil - Production Aid

2005

weaknesses in the controls of mills and compatibility of yields

ONE-OFF

EUR

–10 702 915,00

0,00

–10 702 915,00

IT

Olive Oil - Production Aid

2006

weaknesses in the controls of mills and compatibility of yields

ONE-OFF

EUR

–10 752 842,00

0,00

–10 752 842,00

IT Total

EUR

–51 499 593,62

–30 043 836,62

–21 455 757,00

LT

Direct Payments

2006

Weaknesses in the LPIS-GIS and ineffectiveness of the risk analysis

FLAT RATE

2,00  %

LTL

–7 134 543,98

0,00

–7 134 543,98

LT

Decoupled Direct Aids

2007

Weaknesses in the LPIS-GIS and ineffectiveness of the risk analysis

FLAT RATE

2,00  %

EUR

–2 564 280,33

0,00

–2 564 280,33

LT

Decoupled Direct Aids

2008

Weaknesses in the LPIS-GIS and ineffectiveness of the risk analysis

FLAT RATE

2,00  %

EUR

–1 133,57

0,00

–1 133,57

LT Total

LTL

–7 134 543,98

0,00

–7 134 543,98

LT Total

EUR

–2 565 413,90

0,00

–2 565 413,90

MT

Cross Compliance

2006

Statutory Management Requirements 7-8, Minimum control rate not achieved, Good Agricultural and Environment Conditions not checked effectively (claim year 2005)

FLAT RATE

5,00  %

MTL

– 498,47

0,00

– 498,47

MT

Cross Compliance

2007

Statutory Management Requirements 7-8, Minimum control rate not achieved, Good Agricultural and Environment Conditions not checked effectively (claim year 2005)

FLAT RATE

5,00  %

EUR

–1,52

0,00

–1,52

MT Total

MTL

– 498,47

0,00

– 498,47

MT Total

EUR

–1,52

0,00

–1,52

NL

Other Direct Aid - Bovines

2007

Non application of sanctions in the case of potentially eligible animals

ONE-OFF

EUR

– 918 301,00

0,00

– 918 301,00

NL

Other Direct Aid - Bovines

2008

Non application of sanctions in the case of potentially eligible animals

ONE-OFF

EUR

– 629 514,00

0,00

– 629 514,00

NL

Cross Compliance

2006

Deficient sanctioning system/lack of control certain Statutory Management Requirements and Good Agricultural and Environment Conditions/ Claim year 2005

FLAT RATE

10,00  %

EUR

–1 943 408,16

–15 542,27

–1 927 865,89

NL

Cross Compliance

2007

Deficient sanctioning system/lack of control certain Statutory Management Requirements and Good Agricultural and Environment Conditions/ Claim year 2005

FLAT RATE

10,00  %

EUR

–3 585,00

0,00

–3 585,00

NL

Cross Compliance

2007

Deficient sanctioning system/lack of control certain Statutory Management Requirements and Good Agricultural and Environment Conditions/ Claim year 2006

FLAT RATE

10,00  %

EUR

–4 741 138,56

–42 883,69

–4 698 254,87

NL

Cross Compliance

2008

Deficient sanctioning system/ Claim year 2007 first pillar

FLAT RATE

10,00  %

EUR

–7 793 074,54

–50 000,63

–7 743 073,90

NL

Cross Compliance

2008

Deficient sanctioning system/lack of control certain Statutory Management Requirements and Good Agricultural and Environment Conditions/ Claim year 2006

FLAT RATE

10,00  %

EUR

–9 280,51

0,00

–9 280,51

NL

Cross Compliance

2009

Deficient sanctioning system/ Claim year 2007 first pillar

FLAT RATE

10,00  %

EUR

–68 832,59

0,00

–68 832,59

NL Total

EUR

–16 107 134,37

– 108 426,60

–15 998 707,77

PL

Certification

2008

non-refunded recoveries (EAGF population)

ONE-OFF

PLN

–1 245 393,63

0,00

–1 245 393,63

PL Total

PLN

–1 245 393,63

0,00

–1 245 393,63

PT

Fruit and Vegetables - Operational Programmes

2006

deficiencies in the environmental management of packaging

ONE-OFF

EUR

–1 208,26

0,00

–1 208,26

PT

Fruit and Vegetables - Operational Programmes

2006

incorrect calculation of the value of the market production

ONE-OFF

EUR

–3 563,04

0,00

–3 563,04

PT

Fruit and Vegetables - Operational Programmes

2007

incorrect calculation of the value of the market production

ONE-OFF

EUR

–5 197,21

0,00

–5 197,21

PT

Fruit and Vegetables - Operational Programmes

2007

incorrect calculation of the value of the market production

ONE-OFF

EUR

–14 841,09

0,00

–14 841,09

PT

Fruit and Vegetables - Operational Programmes

2008

incorrect calculation of the value of the market production

ONE-OFF

EUR

–3 380,72

0,00

–3 380,72

PT

Fruit and Vegetables - Operational Programmes

2008

incorrect calculation of the value of the market production

ONE-OFF

EUR

–9 920,19

0,00

–9 920,19

PT Total

EUR

–38 110,51

0,00

–38 110,51

SE

Financial audit - Overshooting

2010

Exceeding of financial ceilings

ONE-OFF

EUR

–15 111,28

–15 111,28

0,00

SE

Financial audit - Late payments and payment deadlines

2010

Late payments

ONE-OFF

EUR

–29 000,06

–29 000,06

0,00

SE

Other Direct Aid - Bovines

2007

Non application of sanctions regarding potentially eligible animals

ONE-OFF

EUR

–34 718,00

0,00

–34 718,00

SE

Other Direct Aid - Bovines

2008

Non application of sanctions regarding potentially eligible animals

ONE-OFF

EUR

–72 854,00

0,00

–72 854,00

SE Total

EUR

– 151 683,34

–44 111,34

– 107 572,00

6 7 0 1 Total

CYP

–11 620,70

–1 561,80

–10 058,90

6 7 0 1 Total

LTL

–7 134 543,98

0,00

–7 134 543,98

6 7 0 1 Total

MTL

– 498,47

0,00

– 498,47

6 7 0 1 Total

PLN

–1 245 393,63

0,00

–1 245 393,63

6 7 0 1 Total

EUR

– 121 178 730,12

–46 202 639,08

–74 976 091,04

BUDGET ITEM: 6803

| MS | Measure | Financial Year | Reason | Type | % | Currency | Amount | Deductions | Financial impact |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| IT | Sugar - Assigned Revenue_ | 2009 | Sugar temporary restructuring | ONE-OFF | | EUR | –5 732 481,49 | –5 732 481,49 | 0,00 |
| IT Total | EUR | –5 732 481,49 | –5 732 481,49 | 0,00 |
| 6 8 0 3 Total | EUR | –5 732 481,49 | –5 732 481,49 | 0,00 |

MS

Measure

Financial Year

Reason

Type

%

Currency

Amount

Deductions

Financial impact

IT

Sugar - Assigned Revenue_

2009

Sugar temporary restructuring

ONE-OFF

EUR

–5 732 481,49

–5 732 481,49

0,00

IT Total

EUR

–5 732 481,49

–5 732 481,49

0,00

6 8 0 3 Total

EUR

–5 732 481,49

–5 732 481,49

0,00

BUDGET ITEM: 6711

| MS | Measure | Financial Year | Reason | Type | % | Currency | Amount | Deductions | Financial impact |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| BE | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2008 | deficiencies in controls of Agri-environment (214) and Natural Handicaps (212) measures | FLAT RATE | 5,00  % | EUR | – 841 698,00 | 0,00 | – 841 698,00 |
| BE | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2009 | deficiencies in controls of Agri-environment (214) and Natural Handicaps (212) measures | FLAT RATE | 5,00  % | EUR | – 990 437,00 | 0,00 | – 990 437,00 |
| BE | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2010 | deficiencies in controls of Agri-environment (214) and Natural Handicaps (212) measures | FLAT RATE | 5,00  % | EUR | – 929 676,00 | 0,00 | – 929 676,00 |
| BE Total | EUR | –2 761 811,00 | 0,00 | –2 761 811,00 |
| CY | Cross Compliance | 2008 | Good Agricultural and Environment Conditions not defined (claim year 2007) | FLAT RATE | 2,00  % | EUR | –7 242,86 | – 533,72 | –6 709,14 |
| CY | Cross Compliance | 2009 | Good Agricultural and Environment Conditions not defined (claim year 2007) | FLAT RATE | 2,00  % | EUR | –1 170,90 | 0,00 | –1 170,90 |
| CY Total | EUR | –8 413,76 | – 533,72 | –7 880,04 |
| FI | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2007 | Ineligible expenditure | ONE-OFF | | EUR | –22 419,00 | 0,00 | –22 419,00 |
| FI | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2008 | Ineligible expenditure | ONE-OFF | | EUR | –22 445,00 | 0,00 | –22 445,00 |
| FI Total | EUR | –44 864,00 | 0,00 | –44 864,00 |
| FR | Certification | 2008 | known error | ONE-OFF | | EUR | –12 464,23 | 0,00 | –12 464,23 |
| FR | Certification | 2008 | most likely error | ONE-OFF | | EUR | –33 128,12 | 0,00 | –33 128,12 |
| FR | Rural Development EAFRD Axis 3 (2007-2013) | 2007 | weaknesses in controls of measures: 121 - Modernisation of agricultural holdings, 323 - Conservation and upgrading of the rural heritage | FLAT RATE | 5,00  % | EUR | –26 631,89 | 0,00 | –26 631,89 |
| FR | Rural Development EAFRD Axis 1 (2007-2013) | 2007 | weaknesses in controls of measures: 121 - Modernisation of agricultural holdings, 323 - Conservation and upgrading of the rural heritage | FLAT RATE | 5,00  % | EUR | – 139 159,62 | 0,00 | – 139 159,62 |
| FR | Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) | 2008 | weaknesses in controls of measures: 121 - Modernisation of agricultural holdings, 323 - Conservation and upgrading of the rural heritage | FLAT RATE | 5,00  % | EUR | – 425 812,37 | 0,00 | – 425 812,37 |
| FR | Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) | 2009 | weaknesses in controls of measures: 121 - Modernisation of agricultural holdings, 323 - Conservation and upgrading of the rural heritage | FLAT RATE | 5,00  % | EUR | – 172 239,16 | 0,00 | – 172 239,16 |
| FR Total | EUR | – 809 435,38 | 0,00 | – 809 435,38 |
| GB | Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) | 2008 | Weaknesses in key controls | FLAT RATE | 5,00  % | EUR | –17 599,91 | 0,00 | –17 599,91 |
| GB | Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) | 2009 | Weaknesses in key controls | FLAT RATE | 5,00  % | EUR | –17 278,26 | 0,00 | –17 278,26 |
| GB | Rural Development EAFRD Axis 1+3 - Investment orientated measures (2007-2013) | 2010 | Weaknesses in key controls | FLAT RATE | 5,00  % | EUR | – 215 112,69 | –92 864,27 | – 122 248,42 |
| GB | Cross Compliance | 2007 | Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2007 | FLAT RATE | 5,00  % | EUR | – 368 239,54 | 0,00 | – 368 239,54 |
| GB | Cross Compliance | 2008 | Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2007 | FLAT RATE | 5,00  % | EUR | – 286 742,05 | 0,00 | – 286 742,05 |
| GB | Cross Compliance | 2008 | Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2008 | FLAT RATE | 5,00  % | EUR | – 646 960,52 | 0,00 | – 646 960,52 |
| GB | Cross Compliance | 2009 | Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2007 | FLAT RATE | 5,00  % | EUR | –1 382,74 | 0,00 | –1 382,74 |
| GB | Cross Compliance | 2009 | Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2008 | FLAT RATE | 5,00  % | EUR | – 394 353,28 | 0,00 | – 394 353,28 |
| GB | Cross Compliance | 2010 | Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2008 | FLAT RATE | 5,00  % | EUR | –1 635,68 | 0,00 | –1 635,68 |
| GB Total | EUR | –1 949 304,67 | –92 864,27 | –1 856 440,40 |
| NL | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2007 | Weaknesses in admin checks of livestock density for Agri-Environment commitments, verification of Agri-Environment commitments & amount of fertilizers, notifications in advance of on-the-spot checks, traceability of on-the-spot checks measurement and checks on livestock density, sanction system | FLAT RATE | 5,00  % | EUR | – 494 059,00 | 0,00 | – 494 059,00 |
| NL | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2008 | Weaknesses in admin checks of livestock density for Agri-Environment commitments, verification of Agri-Environment commitments & amount of fertilizers, notifications in advance of on-the-spot checks, traceability of on-the-spot checks measurement and checks on livestock density, sanction system | FLAT RATE | 5,00  % | EUR | – 874 038,00 | –21 831,00 | – 852 207,00 |
| NL | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2009 | Weaknesses in admin checks of livestock density for Agri-Environment commitments, verification of Agri-Environment commitments & amount of fertilizers, notifications in advance of on-the-spot checks, traceability of on-the-spot checks measurement and checks on livestock density, sanction system | FLAT RATE | 5,00  % | EUR | – 672 205,00 | 0,00 | – 672 205,00 |
| NL | Cross Compliance | 2008 | Deficient sanctioning system, claim year 2007 | FLAT RATE | 10,00  % | EUR | –16 005,09 | 0,00 | –16 005,09 |
| NL | Cross Compliance | 2009 | Deficient sanctioning system, claim year 2007 | FLAT RATE | 10,00  % | EUR | –22 593,38 | –4 366,14 | –18 227,24 |
| NL Total | EUR | –2 078 900,47 | –26 197,14 | –2 052 703,33 |
| 6 7 1 1 Total | EUR | –7 652 729,28 | – 119 595,13 | –7 533 134,15 |

MS

Measure

Financial Year

Reason

Type

%

Currency

Amount

Deductions

Financial impact

BE

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

2008

deficiencies in controls of Agri-environment (214) and Natural Handicaps (212) measures

FLAT RATE

5,00  %

EUR

– 841 698,00

0,00

– 841 698,00

BE

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

2009

deficiencies in controls of Agri-environment (214) and Natural Handicaps (212) measures

FLAT RATE

5,00  %

EUR

– 990 437,00

0,00

– 990 437,00

BE

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

2010

deficiencies in controls of Agri-environment (214) and Natural Handicaps (212) measures

FLAT RATE

5,00  %

EUR

– 929 676,00

0,00

– 929 676,00

BE Total

EUR

–2 761 811,00

0,00

–2 761 811,00

CY

Cross Compliance

2008

Good Agricultural and Environment Conditions not defined (claim year 2007)

FLAT RATE

2,00  %

EUR

–7 242,86

– 533,72

–6 709,14

CY

Cross Compliance

2009

Good Agricultural and Environment Conditions not defined (claim year 2007)

FLAT RATE

2,00  %

EUR

–1 170,90

0,00

–1 170,90

CY Total

EUR

–8 413,76

– 533,72

–7 880,04

FI

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

2007

Ineligible expenditure

ONE-OFF

EUR

–22 419,00

0,00

–22 419,00

FI

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

2008

Ineligible expenditure

ONE-OFF

EUR

–22 445,00

0,00

–22 445,00

FI Total

EUR

–44 864,00

0,00

–44 864,00

FR

Certification

2008

known error

ONE-OFF

EUR

–12 464,23

0,00

–12 464,23

FR

Certification

2008

most likely error

ONE-OFF

EUR

–33 128,12

0,00

–33 128,12

FR

Rural Development EAFRD Axis 3 (2007-2013)

2007

weaknesses in controls of measures: 121 - Modernisation of agricultural holdings, 323 - Conservation and upgrading of the rural heritage

FLAT RATE

5,00  %

EUR

–26 631,89

0,00

–26 631,89

FR

Rural Development EAFRD Axis 1 (2007-2013)

2007

weaknesses in controls of measures: 121 - Modernisation of agricultural holdings, 323 - Conservation and upgrading of the rural heritage

FLAT RATE

5,00  %

EUR

– 139 159,62

0,00

– 139 159,62

FR

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

2008

weaknesses in controls of measures: 121 - Modernisation of agricultural holdings, 323 - Conservation and upgrading of the rural heritage

FLAT RATE

5,00  %

EUR

– 425 812,37

0,00

– 425 812,37

FR

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

2009

weaknesses in controls of measures: 121 - Modernisation of agricultural holdings, 323 - Conservation and upgrading of the rural heritage

FLAT RATE

5,00  %

EUR

– 172 239,16

0,00

– 172 239,16

FR Total

EUR

– 809 435,38

0,00

– 809 435,38

GB

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

2008

Weaknesses in key controls

FLAT RATE

5,00  %

EUR

–17 599,91

0,00

–17 599,91

GB

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

2009

Weaknesses in key controls

FLAT RATE

5,00  %

EUR

–17 278,26

0,00

–17 278,26

GB

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

2010

Weaknesses in key controls

FLAT RATE

5,00  %

EUR

– 215 112,69

–92 864,27

– 122 248,42

GB

Cross Compliance

2007

Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2007

FLAT RATE

5,00  %

EUR

– 368 239,54

0,00

– 368 239,54

GB

Cross Compliance

2008

Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2007

FLAT RATE

5,00  %

EUR

– 286 742,05

0,00

– 286 742,05

GB

Cross Compliance

2008

Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2008

FLAT RATE

5,00  %

EUR

– 646 960,52

0,00

– 646 960,52

GB

Cross Compliance

2009

Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2007

FLAT RATE

5,00  %

EUR

–1 382,74

0,00

–1 382,74

GB

Cross Compliance

2009

Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2008

FLAT RATE

5,00  %

EUR

– 394 353,28

0,00

– 394 353,28

GB

Cross Compliance

2010

Weaknesses in the sanctioning system, some Statutory Management Requirements and Good Agricultural and Environment Conditions inadequately implemented, claim year 2008

FLAT RATE

5,00  %

EUR

–1 635,68

0,00

–1 635,68

GB Total

EUR

–1 949 304,67

–92 864,27

–1 856 440,40

NL

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

2007

Weaknesses in admin checks of livestock density for Agri-Environment commitments, verification of Agri-Environment commitments & amount of fertilizers, notifications in advance of on-the-spot checks, traceability of on-the-spot checks measurement and checks on livestock density, sanction system

FLAT RATE

5,00  %

EUR

– 494 059,00

0,00

– 494 059,00

NL

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

2008

Weaknesses in admin checks of livestock density for Agri-Environment commitments, verification of Agri-Environment commitments & amount of fertilizers, notifications in advance of on-the-spot checks, traceability of on-the-spot checks measurement and checks on livestock density, sanction system

FLAT RATE

5,00  %

EUR

– 874 038,00

–21 831,00

– 852 207,00

NL

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

2009

Weaknesses in admin checks of livestock density for Agri-Environment commitments, verification of Agri-Environment commitments & amount of fertilizers, notifications in advance of on-the-spot checks, traceability of on-the-spot checks measurement and checks on livestock density, sanction system

FLAT RATE

5,00  %

EUR

– 672 205,00

0,00

– 672 205,00

NL

Cross Compliance

2008

Deficient sanctioning system, claim year 2007

FLAT RATE

10,00  %

EUR

–16 005,09

0,00

–16 005,09

NL

Cross Compliance

2009

Deficient sanctioning system, claim year 2007

FLAT RATE

10,00  %

EUR

–22 593,38

–4 366,14

–18 227,24

NL Total

EUR

–2 078 900,47

–26 197,14

–2 052 703,33

6 7 1 1 Total

EUR

–7 652 729,28

– 119 595,13

–7 533 134,15

BUDGET ITEM: 6500

| MS | Measure | Financial Year | Reason | Type | % | Currency | Amount | Deductions | Financial impact |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| LT | Rural Development - Transitional Instrument | 2006 | Weaknesses in the LPIS-GIS - RD measure E | FLAT RATE | 2,00  % | EUR | – 945 870,52 | 0,00 | – 945 870,52 |
| LT | Rural Development - Transitional Instrument | 2006 | Weaknesses in the LPIS-GIS - RD measure H | FLAT RATE | 2,00  % | EUR | –24 632,19 | 0,00 | –24 632,19 |
| LT | Rural Development - Transitional Instrument | 2006 | Weaknesses in the LPIS-GIS - RD measure F | FLAT RATE | 2,00  % | EUR | – 309 889,54 | 0,00 | – 309 889,54 |
| LT | Rural Development - Transitional Instrument | 2006 | Weaknesses in the LPIS-GIS and ineffectiveness of the risk analysis, timing of the on-the-spot checks | FLAT RATE | 2,00  % | EUR | – 651 604,16 | 0,00 | – 651 604,16 |
| LT | Rural Development - Transitional Instrument | 2007 | Weaknesses in the LPIS-GIS - RD measure E | FLAT RATE | 2,00  % | EUR | – 985 316,48 | 0,00 | – 985 316,48 |
| LT | Rural Development - Transitional Instrument | 2007 | Weaknesses in the LPIS-GIS - RD measure F | FLAT RATE | 2,00  % | EUR | – 445 708,09 | 0,00 | – 445 708,09 |
| LT | Rural Development - Transitional Instrument | 2007 | Weaknesses in the LPIS-GIS - RD measure H | FLAT RATE | 2,00  % | EUR | –45 653,14 | 0,00 | –45 653,14 |
| LT | Rural Development - Transitional Instrument | 2007 | Weaknesses in the LPIS-GIS and ineffectiveness of the risk analysis, timing of the on-the-spot checks | FLAT RATE | 2,00  % | EUR | – 523 102,07 | 0,00 | – 523 102,07 |
| LT Total | EUR | –3 931 776,19 | 0,00 | –3 931 776,19 |
| 6 5 0 0 Total | EUR | –3 931 776,19 | 0,00 | –3 931 776,19 |

MS

Measure

Financial Year

Reason

Type

%

Currency

Amount

Deductions

Financial impact

LT

Rural Development - Transitional Instrument

2006

Weaknesses in the LPIS-GIS - RD measure E

FLAT RATE

2,00  %

EUR

– 945 870,52

0,00

– 945 870,52

LT

Rural Development - Transitional Instrument

2006

Weaknesses in the LPIS-GIS - RD measure H

FLAT RATE

2,00  %

EUR

–24 632,19

0,00

–24 632,19

LT

Rural Development - Transitional Instrument

2006

Weaknesses in the LPIS-GIS - RD measure F

FLAT RATE

2,00  %

EUR

– 309 889,54

0,00

– 309 889,54

LT

Rural Development - Transitional Instrument

2006

Weaknesses in the LPIS-GIS and ineffectiveness of the risk analysis, timing of the on-the-spot checks

FLAT RATE

2,00  %

EUR

– 651 604,16

0,00

– 651 604,16

LT

Rural Development - Transitional Instrument

2007

Weaknesses in the LPIS-GIS - RD measure E

FLAT RATE

2,00  %

EUR

– 985 316,48

0,00

– 985 316,48

LT

Rural Development - Transitional Instrument

2007

Weaknesses in the LPIS-GIS - RD measure F

FLAT RATE

2,00  %

EUR

– 445 708,09

0,00

– 445 708,09

LT

Rural Development - Transitional Instrument

2007

Weaknesses in the LPIS-GIS - RD measure H

FLAT RATE

2,00  %

EUR

–45 653,14

0,00

–45 653,14

LT

Rural Development - Transitional Instrument

2007

Weaknesses in the LPIS-GIS and ineffectiveness of the risk analysis, timing of the on-the-spot checks

FLAT RATE

2,00  %

EUR

– 523 102,07

0,00

– 523 102,07

LT Total

EUR

–3 931 776,19

0,00

–3 931 776,19

6 5 0 0 Total

EUR

–3 931 776,19

0,00

–3 931 776,19

BUDGET ITEM: 05 07 01 07

| MS | Measure | Financial Year | Reason | Type | % | Currency | Amount | Deductions | Financial impact |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| GR | Financial audit - Overshooting | 2009 | overshooting of financial ceiling | ONE-OFF | | EUR | – 190 168,38 | 0,00 | – 190 168,38 |
| GR | Financial audit - Late payments and payment deadlines | 2009 | Late payments | ONE-OFF | | EUR | –5 005 611,96 | –5 147 574,91 | 141 962,95 |
| GR | Financial audit - Overshooting | 2009 | overshooting of financial ceiling | ONE-OFF | | EUR | –3 666 203,72 | –3 666 203,72 | 0,00 |
| GR | Meat Premiums - Bovines | 2001 | Reimbursement following judgement of the General Court in case T-344/05 | FLAT RATE | 100,00  % | EUR | 16 220 422,60 | 0,00 | 16 220 422,60 |
| GR | Meat Premiums - Bovines | 2002 | Reimbursement following judgement of the General Court in case T-344/05 | FLAT RATE | 100,00  % | EUR | 17 243 903,60 | 0,00 | 17 243 903,60 |
| GR | Meat Premiums - Bovines | 2003 | Reimbursement following judgement of the General Court in case T-344/05 | FLAT RATE | 100,00  % | EUR | 1 066 391,49 | 0,00 | 1 066 391,49 |
| GR Total | EUR | 25 668 733,63 | –8 813 778,63 | 34 482 512,26 |
| 05 07 01 07 Total | EUR | 25 668 733,63 | –8 813 778,63 | 34 482 512,26 |

MS

Measure

Financial Year

Reason

Type

%

Currency

Amount

Deductions

Financial impact

GR

Financial audit - Overshooting

2009

overshooting of financial ceiling

ONE-OFF

EUR

– 190 168,38

0,00

– 190 168,38

GR

Financial audit - Late payments and payment deadlines

2009

Late payments

ONE-OFF

EUR

–5 005 611,96

–5 147 574,91

141 962,95

GR

Financial audit - Overshooting

2009

overshooting of financial ceiling

ONE-OFF

EUR

–3 666 203,72

–3 666 203,72

0,00

GR

Meat Premiums - Bovines

2001

Reimbursement following judgement of the General Court in case T-344/05

FLAT RATE

100,00  %

EUR

16 220 422,60

0,00

16 220 422,60

GR

Meat Premiums - Bovines

2002

Reimbursement following judgement of the General Court in case T-344/05

FLAT RATE

100,00  %

EUR

17 243 903,60

0,00

17 243 903,60

GR

Meat Premiums - Bovines

2003

Reimbursement following judgement of the General Court in case T-344/05

FLAT RATE

100,00  %

EUR

1 066 391,49

0,00

1 066 391,49

GR Total

EUR

25 668 733,63

–8 813 778,63

34 482 512,26

05 07 01 07 Total

EUR

25 668 733,63

–8 813 778,63

34 482 512,26

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