# L_2015182EN.01003901.xml

| 10.7.2015 | EN | Official Journal of the European Union | L 182/39 |
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10.7.2015

EN

Official Journal of the European Union

L 182/39

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COMMISSION IMPLEMENTING DECISION (EU) 2015/1119

of 22 June 2015

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

(notified under document C(2015) 4076)

(notified under document C(2015) 4076)

(only the Bulgarian, Spanish, Danish, German, Estonian, Greek, English, French, Italian, Lithuanian, Hungarian, Dutch, Polish, Portuguese, Romanian, Slovak, Slovenian, Finnish, Swedish texts are authentic)

THE EUROPEAN COMMISSION,

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

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

1

After consulting the Committee on the Agricultural Funds,

Whereas:

| (1) | In accordance with Article 31 of Council Regulation (EC) No 1290/2005 (2) and as from 1 January 2015 in accordance with Article 52 of Regulation (EU) No 1306/2013 the Commission is to carry out the necessary verifications, communicate to the Member States the results of those verifications, take note of the comments of the Member States, initiate a bilateral discussion so that an agreement may be reached with the Member States in question, and formally communicate its conclusions to them. |
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(1)

In accordance with Article 31 of Council Regulation (EC) No 1290/2005 (2) and as from 1 January 2015 in accordance with Article 52 of Regulation (EU) No 1306/2013 the Commission is to carry out the necessary verifications, communicate to the Member States the results of those verifications, take note of the comments of the Member States, initiate a bilateral discussion so that an agreement may be reached with the Member States in question, and formally communicate its conclusions to them.

2

| (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) | In accordance with Regulation (EU) No 1306/2013, only agricultural expenditure which has been incurred in a way that has not infringed Union law may be financed. |
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(3)

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

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

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

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

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

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

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

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

| (8) | This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice of the European Union in cases pending on 1 March 2015, |
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(8)

This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice of the European Union in cases pending on 1 March 2015,

HAS ADOPTED THIS DECISION:

Article 1

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

Article 2

This Decision is addressed to the Kingdom of Belgium, the Republic of Bulgaria, the 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 Lithuania, the Grand Duchy of Luxembourg, Hungary, the Kingdom of Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden, the United Kingdom of Great Britain and Northern Ireland.

Done at Brussels, 22 June 2015.

For the Commission

Phil HOGAN

Member of the Commission

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

1

(2)  Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy (OJ L 209, 11.8.2005, p. 1).

2

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ANNEX

DECISION: 48

Budget Item: 05040501

| Member State | Measure | FY | Reason | Type | Correction (%) | Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| LT | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2008 | Reimbursement following the judgement of the European Court of Justice in case T-365/13 | FLAT RATE | 5,00 | EUR | 192 017,09 | 0,00 | 192 017,09 |
| Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2009 | Reimbursement following the judgement of the European Court of Justice in case T-365/13 | FLAT RATE | 5,00 | EUR | 1 388 259,62 | 0,00 | 1 388 259,62 |
| Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2010 | Reimbursement following the judgement of the European Court of Justice in case T-365/13 | FLAT RATE | 5,00 | EUR | 1 473 178,82 | 0,00 | 1 473 178,82 |
| Total LT: | EUR | 3 053 455,53 | 0,00 | 3 053 455,53 |

Member State

Measure

FY

Reason

Type

Correction (%)

Currency

Amount

Deductions

Financial Impact

LT

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

2008

Reimbursement following the judgement of the European Court of Justice in case T-365/13

FLAT RATE

5,00

EUR

192 017,09

0,00

192 017,09

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

2009

Reimbursement following the judgement of the European Court of Justice in case T-365/13

FLAT RATE

5,00

EUR

1 388 259,62

0,00

1 388 259,62

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

2010

Reimbursement following the judgement of the European Court of Justice in case T-365/13

FLAT RATE

5,00

EUR

1 473 178,82

0,00

1 473 178,82

Total LT:

EUR

3 053 455,53

0,00

3 053 455,53

| Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- |
| EUR | 3 053 455,53 | 0,00 | 3 053 455,53 |

Currency

Amount

Deductions

Financial Impact

EUR

3 053 455,53

0,00

3 053 455,53

Budget Item: 6520

| Member State | Measure | FY | Reason | Type | Correction (%) | Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| SK | Irregularities | 2012 | delays in the recovery procedure | ONE OFF | 0,00 | EUR | – 1 456 990,49 | 0,00 | – 1 456 990,49 |
| Total SK: | EUR | – 1 456 990,49 | 0,00 | – 1 456 990,49 |

Member State

Measure

FY

Reason

Type

Correction (%)

Currency

Amount

Deductions

Financial Impact

SK

Irregularities

2012

delays in the recovery procedure

ONE OFF

0,00

EUR

– 1 456 990,49

0,00

– 1 456 990,49

Total SK:

EUR

– 1 456 990,49

0,00

– 1 456 990,49

| Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- |
| EUR | – 1 456 990,49 | 0,00 | – 1 456 990,49 |

Currency

Amount

Deductions

Financial Impact

EUR

– 1 456 990,49

0,00

– 1 456 990,49

Budget Item: 6701

| Member State | Measure | FY | Reason | Type | Correction (%) | Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| AT | Decoupled Direct Aids | 2013 | Parcels of less than 1ha considered eligible, CY 2012 | ONE OFF | | EUR | – 162 066,10 | 0,00 | – 162 066,10 |
| Decoupled Direct Aids | 2014 | Parcels of less than 1ha considered eligible, CY 2013 | ONE OFF | | EUR | – 162 711,68 | 0,00 | – 162 711,68 |
| Total AT: | EUR | – 324 777,78 | 0,00 | – 324 777,78 |
| Member State | Measure | FY | Reason | Type | Correction (%) | Currency | Amount | Deductions | Financial Impact |
| BE | Certification | 2010 | Most Likely Error (EAGF non IACS) | ONE OFF | | EUR | – 175 150,72 | – 175 150,72 | 0,00 |
| Certification | 2011 | most likely error (EAGF) | ONE OFF | | EUR | – 32 450,87 | 0,00 | – 32 450,87 |
| Irregularities | 2011 | irregularity linked to fraud and negligence | ONE OFF | | EUR | – 1 079 342,45 | 0,00 | – 1 079 342,45 |
| Certification | 2012 | known errors | ONE OFF | | EUR | – 33 204,64 | 0,00 | – 33 204,64 |
| Certification | 2012 | Most Likely Error (EAGF non-IACS) | ONE OFF | | EUR | – 29 338,31 | 0,00 | – 29 338,31 |
| Decoupled Direct Aids | 2012 | Weaknesses in the LPIS, claim year 2011-2012 | ONE OFF | 0,00 | EUR | – 175 411,89 | 0,00 | – 175 411,89 |
| Decoupled Direct Aids | 2013 | Weaknesses in the LPIS, claim year 2011-2012 | ONE OFF | 0,00 | EUR | – 128 392,16 | 0,00 | – 128 392,16 |
| Total BE: | EUR | – 1 653 291,04 | – 175 150,72 | – 1 478 140,32 |
| Member State | Measure | FY | Reason | Type | Correction (%) | Currency | Amount | Deductions | Financial Impact |
| BG | Cross Compliance | 2011 | No evaluation of non-compliances, weakness in risk analysis, CY2011 | FLAT RATE | 2,00 | EUR | – 9 131,86 | 0,00 | – 9 131,86 |
| Cross Compliance | 2012 | No evaluation of non-compliances, weakness in risk analysis, CY2011 | FLAT RATE | 2,00 | EUR | – 778 045,93 | – 194,18 | – 777 851,75 |
| Cross Compliance | 2009 | Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2008 | FLAT RATE | 2,00 | EUR | – 252 397,38 | – 25 017,88 | – 227 379,50 |
| Cross Compliance | 2010 | Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2008 | FLAT RATE | 2,00 | EUR | – 191,38 | 0,00 | – 191,38 |
| Cross Compliance | 2011 | Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2008 | FLAT RATE | 2,00 | EUR | – 7,01 | 0,00 | – 7,01 |
| Cross Compliance | 2009 | Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2009 | FLAT RATE | 2,00 | EUR | – 11 429,91 | 0,00 | – 11 429,91 |
| Cross Compliance | 2010 | Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2009 | FLAT RATE | 2,00 | EUR | – 545 748,71 | – 27 230,00 | – 518 518,71 |
| Cross Compliance | 2011 | Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2009 | FLAT RATE | 2,00 | EUR | 12 204,80 | 0,00 | 12 204,80 |
| Cross Compliance | 2012 | Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2009 | FLAT RATE | 2,00 | EUR | – 2 481,32 | 0,00 | – 2 481,32 |
| Cross Compliance | 2010 | Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2010 | FLAT RATE | 2,00 | EUR | – 21 226,11 | 0,00 | – 21 226,11 |
| Cross Compliance | 2011 | Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2010 | FLAT RATE | 2,00 | EUR | – 609 258,80 | – 31 123,72 | – 578 135,08 |
| Cross Compliance | 2012 | Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2010 | FLAT RATE | 2,00 | EUR | – 601,27 | – 29,09 | – 572,18 |
| Total BG: | EUR | – 2 218 314,88 | – 83 594,87 | – 2 134 720,01 |
| Member State | Measure | FY | Reason | Type | Correction (%) | Currency | Amount | Deductions | Financial Impact |
| DE | Certification | 2012 | Financial errors identified by the Certification Body | ONE OFF | | EUR | – 2 704,14 | 0,00 | – 2 704,14 |
| Certification | 2013 | Financial errors identified by the Certification Body | ONE OFF | | EUR | – 5 009,98 | 0,00 | – 5 009,98 |
| Certification | 2010 | Financial errors in the EAGF non-IACS population | ONE OFF | | EUR | – 594,81 | 0,00 | – 594,81 |
| Cross Compliance | 2010 | Weaknesses in SMR8, CY 2009 | ONE OFF | 0,00 | EUR | – 22 284,50 | 0,00 | – 22 284,50 |
| Cross Compliance | 2011 | Weaknesses in SMR8, CY 2010 | ONE OFF | 0,00 | EUR | – 22 210,80 | 0,00 | – 22 210,80 |
| Cross Compliance | 2012 | Weaknesses in SMR8, CY 2011 | ONE OFF | 0,00 | EUR | – 22 319,63 | 0,00 | – 22 319,63 |
| Total DE: | EUR | – 75 123,86 | 0,00 | – 75 123,86 |
| Member State | Measure | FY | Reason | Type | Correction (%) | Currency | Amount | Deductions | Financial Impact |
| ES | Decoupled Direct Aids | 2011 | Administrative controls, obvious error and sanctions, CY 2010 | ONE OFF | 0,00 | EUR | – 50 041,67 | 0,00 | – 50 041,67 |
| Decoupled Direct Aids | 2012 | Administrative controls, obvious error and sanctions, CY 2011 | ONE OFF | 0,00 | EUR | – 12 515,78 | 0,00 | – 12 515,78 |
| Decoupled Direct Aids | 2012 | Weaknesses in OTSC and Incorrect use of obvious error, CY2011 | ONE OFF | | EUR | – 22 206,87 | 0,00 | – 22 206,87 |
| Decoupled Direct Aids | 2013 | Weaknesses in OTSC and incorrect use of obvious error, CY2012 | ONE OFF | | EUR | – 40 281,07 | 0,00 | – 40 281,07 |
| Decoupled Direct Aids | 2014 | Weaknesses in OTSC and incorrect use of obvious error, CY2013 | ONE OFF | | EUR | – 29 939,13 | 0,00 | – 29 939,13 |
| Certification | 2011 | EAGF non-IACS and EAFRD non-IACS known errors | ONE OFF | | EUR | – 24 113,66 | 0,00 | – 24 113,66 |
| Certification | 2013 | EAGF non-IACS and EAFRD non-IACS known errors | ONE OFF | | EUR | – 19 304,02 | 0,00 | – 19 304,02 |
| Certification | 2010 | EAGF non-IACS, EAFRD IACS and EAFRD non-IACS errors | ONE OFF | | EUR | – 14 177,94 | 0,00 | – 14 177,94 |
| Certification | 2013 | Errors in substantive testing of EAGF non-IACS — Promotion in third countries' markets | ONE OFF | | EUR | – 58 964,77 | 0,00 | – 58 964,77 |
| Fruit and Vegetables — Withdrawals | 2007 | Expenditure for withdrawals declared by unduly recognised Producer Organisations | ONE OFF | | EUR | – 22 670,34 | 0,00 | – 22 670,34 |
| Fruit and Vegetables — Withdrawals | 2008 | Expenditure for withdrawals declared by unduly recognised Producer Organisations | ONE OFF | | EUR | – 31 384,64 | 0,00 | – 31 384,64 |
| Fruit and Vegetables — Operational Programmes | 2009 | Follow-up of irregularities | ONE OFF | | EUR | – 140 280,66 | – 3 283,15 | – 136 997,51 |
| Fruit and Vegetables — Operational Programmes | 2010 | Follow-up of irregularities | ONE OFF | | EUR | – 152 769,22 | – 1 742,46 | – 151 026,76 |
| Other Direct Aid — POSEI | 2011 | Incomplete and unreliable animal identification register and animal movement register for sheep and goats | FLAT RATE | 5,00 | EUR | – 351 444,05 | 0,00 | – 351 444,05 |
| Other Direct Aid — POSEI | 2012 | Incomplete and unreliable animal identification register and animal movement register for sheep and goats | FLAT RATE | 10,00 | EUR | – 710 003,66 | 0,00 | – 710 003,66 |
| Certification | 2013 | Interests not declared on annex III amounts regarding EAGF | ONE OFF | | EUR | – 10 603,65 | 0,00 | – 10 603,65 |
| Certification | 2012 | Known error — fruits at the school | ONE OFF | | EUR | – 368 160,65 | 0,00 | – 368 160,65 |
| Certification | 2011 | Known error in EAGF IACS, established by the Certification Body | ONE OFF | | EUR | – 15 227,18 | 0,00 | – 15 227,18 |
| Clearance of Accounts — Conformity Clearance | 2013 | Known error in the EAGF non-IACS population | ONE OFF | 0,00 | EUR | – 332 847,54 | 0,00 | – 332 847,54 |
| Scrutiny of transactions | 2007 | Late control | FLAT RATE | 0,50 | EUR | – 159 906,98 | 0,00 | – 159 906,98 |
| Scrutiny of transactions | 2008 | Late control | FLAT RATE | 0,50 | EUR | – 221 243,51 | 0,00 | – 221 243,51 |
| Scrutiny of transactions | 2009 | Late control | FLAT RATE | 0,50 | EUR | – 430 938,40 | 0,00 | – 430 938,40 |
| Scrutiny of transactions | 2010 | Late control | FLAT RATE | 0,50 | EUR | – 455 897,33 | 0,00 | – 455 897,33 |
| Cross Compliance | 2011 | Late on-the-spot checks, CY 2010 | FLAT RATE | 2,00 | EUR | – 88 001,88 | 0,00 | – 88 001,88 |
| Cross Compliance | 2012 | Late on-the-spot checks, CY2011 | FLAT RATE | 2,00 | EUR | – 116 408,16 | 0,00 | – 116 408,16 |
| Financial audit — Late payments and payment deadlines | 2012 | late payments | ONE OFF | 0,00 | EUR | – 166 922,55 | 0,00 | – 166 922,55 |
| Cross Compliance | 2009 | Leniency of the sanctioning system, CY2008 | ONE OFF | 0,00 | EUR | – 61 969,91 | 0,00 | – 61 969,91 |
| Cross Compliance | 2010 | Limited scope of SMR5 checks, CY2009 | FLAT RATE | 2,00 | EUR | – 524 524,29 | – 765,87 | – 523 758,42 |
| Cross Compliance | 2011 | Limited scope of SMR5 checks, CY2009 | FLAT RATE | 2,00 | EUR | – 1 103,55 | 0,00 | – 1 103,55 |
| Cross Compliance | 2012 | Limited scope of SMR5 checks, CY2009 | FLAT RATE | 2,00 | EUR | – 137,44 | 0,00 | – 137,44 |
| Fruit and Vegetables — Operational Programmes | 2007 | Operational programme expenditure of unduly recognised Producer Organisations | ONE OFF | | EUR | – 39 929,50 | – 956,34 | – 38 973,16 |
| Fruit and Vegetables — Operational Programmes | 2007 | Operational programme expenditure of unduly recognised Producer Organsations; follow-up of irregularities | ONE OFF | | EUR | – 527 067,84 | – 366 237,23 | – 160 830,61 |
| Fruit and Vegetables — Operational Programmes | 2008 | Operational programme expenditure of unduly recognised Producer Organsations; follow– up of irregularities | ONE OFF | | EUR | – 661 289,41 | – 657 269,79 | – 4 019,62 |
| Fruit and Vegetables — Citrus Processing | 2008 | Unduly recognised Producer Organsations; follow-up of irregularities; undue retentions from aid | ONE OFF | | EUR | – 722 075,92 | 0,00 | – 722 075,92 |
| Fruit and Vegetables — Citrus Processing | 2009 | Unduly recognised Producer Organsations; follow-up of irregularities; undue retentions from aid | ONE OFF | | EUR | – 132 032,90 | 0,00 | – 132 032,90 |
| Fruit and Vegetables — Citrus Processing | 2007 | Weaknesses of key controls | FLAT RATE | 5,00 | EUR | – 2 805 558,89 | 0,00 | – 2 805 558,89 |
| Fruit and Vegetables — Citrus Processing | 2008 | Weaknesses of key controls | FLAT RATE | 5,00 | EUR | – 3 167 422,82 | 0,00 | – 3 167 422,82 |
| Fruit and Vegetables — Citrus Processing | 2009 | Weaknesses of key controls | FLAT RATE | 5,00 | EUR | – 355 748,16 | 0,00 | – 355 748,16 |
| Fruit and Vegetables — Citrus Processing | 2010 | Weaknesses of key controls | FLAT RATE | 5,00 | EUR | 589,09 | 0,00 | 589,09 |
| Fruit and Vegetables — Citrus Processing | 2011 | Weaknesses of key controls | FLAT RATE | 5,00 | EUR | – 6 214,07 | 0,00 | – 6 214,07 |
| Fruit and Vegetables — Citrus Processing | 2012 | Weaknesses of key controls | FLAT RATE | 5,00 | EUR | – 488,00 | 0,00 | – 488,00 |
| Total ES: | EUR | – 13 051 228,92 | – 1 030 254,84 | – 12 020 974,08 |
| Member State | Measure | FY | Reason | Type | Correction (%) | Currency | Amount | Deductions | Financial Impact |
| FI | Cross Compliance | 2011 | Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2010 | FLAT RATE | 2,00 | EUR | – 1 077 273,25 | – 2 097,62 | – 1 075 175,63 |
| Cross Compliance | 2012 | Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2010 | FLAT RATE | 2,00 | EUR | – 119,89 | 0,00 | – 119,89 |
| Cross Compliance | 2013 | Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2010 | FLAT RATE | 2,00 | EUR | – 19,01 | 0,00 | – 19,01 |
| Cross Compliance | 2012 | Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2011 | FLAT RATE | 2,00 | EUR | – 1 067 409,33 | – 2 917,12 | – 1 064 492,21 |
| Cross Compliance | 2013 | Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2011 | FLAT RATE | 2,00 | EUR | – 29,81 | 0,00 | – 29,81 |
| Cross Compliance | 2013 | Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2012 | FLAT RATE | 2,00 | EUR | – 1 062 848,83 | 0,00 | – 1 062 848,83 |
| Total FI: | EUR | – 3 207 700,12 | – 5 014,74 | – 3 202 685,38 |
| Member State | Measure | FY | Reason | Type | Correction (%) | Currency | Amount | Deductions | Financial Impact |
| FR | Other Direct Aid — Article 68-72 of Reg.73/2009 | 2011 | Deficiencies at the level of administrative controls and in the identification and registration of animals | FLAT RATE | 2,00 | EUR | – 175 820,54 | 0,00 | – 175 820,54 |
| Other Direct Aid — Article 68-72 of Reg.73/2009 | 2011 | Deficiencies at the level of administrative controls and in the identification and registration of animals | FLAT RATE | 5,00 | EUR | – 5 684 962,00 | 0,00 | – 5 684 962,00 |
| Other Direct Aid — Article 68-72 of Reg.73/2009 | 2012 | Deficiencies at the level of administrative controls and in the identification and registration of animals | FLAT RATE | 2,00 | EUR | – 179 184,86 | 0,00 | – 179 184,86 |
| Other Direct Aid — Article 68-72 of Reg.73/2009 | 2012 | Deficiencies at the level of administrative controls and in the identification and registration of animals | FLAT RATE | 5,00 | EUR | – 5 736 924,65 | – 713 321,07 | – 5 023 603,58 |
| Other Direct Aid — Article 68-72 of Reg.73/2009 | 2012 | Deficiencies at the level of administrative controls and in the identification and registration of animals | ONE OFF | 0,00 | EUR | – 14 266 421,39 | 0,00 | – 14 266 421,39 |
| Other Direct Aid — Article 68-72 of Reg.73/2009 | 2013 | Deficiencies at the level of administrative controls and in the identification and registration of animals | FLAT RATE | 2,00 | EUR | – 247 189,52 | 0,00 | – 247 189,52 |
| Other Direct Aid — Article 68-72 of Reg.73/2009 | 2013 | Deficiencies at the level of administrative controls and in the identification and registration of animals | FLAT RATE | 5,00 | EUR | – 5 691 189,65 | – 613 734,80 | – 5 077 454,85 |
| Other Direct Aid — Article 68-72 of Reg.73/2009 | 2013 | Deficiencies at the level of administrative controls and in the identification and registration of animals | ONE OFF | 0,00 | EUR | – 12 274 696,00 | 0,00 | – 12 274 696,00 |
| Other Direct Aid — Article 68-72 of Reg.73/2009 | 2012 | Deficiency in the control system for bovine measures, claim year 2011 | FLAT RATE | 10,00 | EUR | – 404 475,87 | 0,00 | – 404 475,87 |
| Financial audit — Overshooting | 2010 | exceeding of the financial ceiling | ONE OFF | 0,00 | EUR | – 906 989,16 | 0,00 | – 906 989,16 |
| Clearance of Accounts — Conformity Clearance | 2011 | Financial error (EAGF) | ONE OFF | 0,00 | EUR | – 344 648,54 | 0,00 | – 344 648,54 |
| Other Direct Aid — Article 68-72 of Reg.73/2009 | 2011 | Grave deficiency in the control system for bovine measures, claim year 2010 | FLAT RATE | 25,00 | EUR | – 1 033 771,02 | 0,00 | – 1 033 771,02 |
| Irregularities | 2012 | interests on debts for measure Pastry Butter | ONE OFF | | EUR | – 17 555,28 | 0,00 | – 17 555,28 |
| Irregularities | 2012 | interests on debts | ONE OFF | | EUR | – 221 128,43 | 0,00 | – 221 128,43 |
| Certification | 2012 | known error | ONE OFF | | EUR | – 21 332,97 | 0,00 | – 21 332,97 |
| Irregularities | 2011 | known error concerning non-application of interests on debts for measure Pastry Butter | ONE OFF | | EUR | – 88 238,74 | 0,00 | – 88 238,74 |
| Other Direct Aid — Bovines | 2012 | Late notifications for suckler cow premium | ONE OFF | 0,00 | EUR | – 1 040 875,60 | 0,00 | – 1 040 875,60 |
| Other Direct Aid — Bovines | 2013 | Late notifications for suckler cow premium | ONE OFF | 0,00 | EUR | – 800,31 | 0,00 | – 800,31 |
| Financial audit — Late payments and payment deadlines | 2010 | late payment and ineligible expenditure | ONE OFF | | EUR | – 6 922 613,78 | – 6 922 613,78 | 0,00 |
| Certification | 2011 | late payments under the measure for refund of milk products | ONE OFF | | EUR | – 99 193,65 | 0,00 | – 99 193,65 |
| Irregularities | 2011 | lump-sum correction for advance payments and guarantees | ONE OFF | | EUR | – 38 880,00 | 0,00 | – 38 880,00 |
| Irregularities | 2011 | non-timely issue of a recovery related to late submission of report | ONE OFF | | EUR | – 8 960,73 | 0,00 | – 8 960,73 |
| Milk — Schoolmilk | 2009 | Regulatory reductions not imposed for late lodging of aid applications | ONE OFF | | EUR | – 99 865,21 | 0,00 | – 99 865,21 |
| Milk — Schoolmilk | 2010 | Regulatory reductions not imposed for late lodging of aid applications | ONE OFF | | EUR | – 243 317,07 | 0,00 | – 243 317,07 |
| Milk — Schoolmilk | 2011 | Regulatory reductions not imposed for late lodging of aid applications | ONE OFF | | EUR | – 227 242,67 | 0,00 | – 227 242,67 |
| Milk — Schoolmilk | 2012 | Regulatory reductions not imposed for late lodging of aid applications | ONE OFF | | EUR | – 237 633,70 | 0,00 | – 237 633,70 |
| Milk — Schoolmilk | 2013 | Regulatory reductions not imposed for late lodging of aid applications | ONE OFF | | EUR | – 213 989,71 | 0,00 | – 213 989,71 |
| Milk — Schoolmilk | 2014 | Regulatory reductions not imposed for late lodging of aid applications | ONE OFF | | EUR | – 156 968,13 | 0,00 | – 156 968,13 |
| Certification | 2012 | restructuring of vineyards | ONE OFF | | EUR | – 16 575,06 | 0,00 | – 16 575,06 |
| Milk — Schoolmilk | 2009 | Settlement of a previous correction concerning reduction for late lodging of aid applications for excluding double financial correction | ONE OFF | | EUR | 10 634,37 | 0,00 | 10 634,37 |
| Milk — Schoolmilk | 2010 | Settlement of a previous correction concerning reduction for late lodging of aid applications for excluding double financial correction | ONE OFF | | EUR | 13 312,71 | 0,00 | 13 312,71 |
| Milk — Schoolmilk | 2011 | Settlement of a previous correction concerning reduction for late lodging of aid applications for excluding double financial correction | ONE OFF | | EUR | 61,08 | 0,00 | 61,08 |
| Milk — Schoolmilk | 2012 | Settlement of a previous correction concerning reduction for late lodging of aid applications for excluding double financial correction | ONE OFF | | EUR | 17,99 | 0,00 | 17,99 |
| Irregularities | 2012 | unrecoverable debts from previous periods | ONE OFF | | EUR | – 232 549,69 | 0,00 | – 232 549,69 |
| Milk — Schoolmilk | 2010 | weaknesses in administrative controls | FLAT RATE | 5,00 | EUR | – 326 272,47 | 0,00 | – 326 272,47 |
| Milk — Schoolmilk | 2011 | weaknesses in administrative controls | FLAT RATE | 5,00 | EUR | – 625 154,44 | 0,00 | – 625 154,44 |
| Milk — Schoolmilk | 2012 | weaknesses in administrative controls | FLAT RATE | 5,00 | EUR | – 654 928,98 | 0,00 | – 654 928,98 |
| Milk — Schoolmilk | 2013 | weaknesses in administrative controls | FLAT RATE | 5,00 | EUR | – 341 329,21 | 0,00 | – 341 329,21 |
| Milk — Schoolmilk | 2014 | weaknesses in administrative controls | FLAT RATE | 5,00 | EUR | – 2 121,16 | 0,00 | – 2 121,16 |
| Total FR: | EUR | – 58 759 774,04 | – 8 249 669,65 | – 50 510 104,39 |
| Member State | Measure | FY | Reason | Type | Correction (%) | Currency | Amount | Deductions | Financial Impact |
| GB | Decoupled Direct Aids | 2011 | Weaknesses in the LPIS-GIS and in the on-the-spot checks | FLAT RATE | 2,00 | EUR | – 41 149 491,32 | 0,00 | – 41 149 491,32 |
| Other Direct Aids | 2011 | Weaknesses in the LPIS-GIS and in the on-the-spot checks | FLAT RATE | 2,00 | EUR | – 152 102,70 | 0,00 | – 152 102,70 |
| Decoupled Direct Aids | 2012 | Weaknesses in the LPIS-GIS and in the on-the-spot checks | FLAT RATE | 2,00 | EUR | – 41 173 119,81 | 0,00 | – 41 173 119,81 |
| Other Direct Aids | 2012 | Weaknesses in the LPIS-GIS and in the on-the-spot checks | FLAT RATE | 2,00 | EUR | – 125 611,33 | 0,00 | – 125 611,33 |
| Decoupled Direct Aids | 2011 | Weaknesses in updating LPIS maximum eligible area, CY 2010 | EXTRAPOLATED | 1,44 | EUR | – 4 508 766,82 | – 4 508 766,82 | 0,00 |
| Decoupled Direct Aids | 2012 | Weaknesses in updating LPIS maximum eligible area, CY 2010 | EXTRAPOLATED | 1,44 | EUR | – 14 637,02 | – 14 637,02 | 0,00 |
| Decoupled Direct Aids | 2013 | Weaknesses in updating LPIS maximum eligible area, CY 2010 | EXTRAPOLATED | 1,44 | EUR | – 6 296,05 | – 6 296,05 | 0,00 |
| Decoupled Direct Aids | 2012 | Weaknesses in updating LPIS maximum eligible area, CY 2011 | EXTRAPOLATED | 1,35 | EUR | – 4 145 094,84 | – 4 145 094,84 | 0,00 |
| Decoupled Direct Aids | 2013 | Weaknesses in updating LPIS maximum eligible area, CY 2011 | EXTRAPOLATED | 1,35 | EUR | – 11 461,82 | – 11 461,82 | 0,00 |
| Decoupled Direct Aids | 2013 | Weaknesses in updating LPIS maximum eligible area, CY 2012 | EXTRAPOLATED | 1,02 | EUR | – 3 118 298,35 | – 3 118 298,35 | 0,00 |
| Total GB: | EUR | – 94 404 880,06 | – 11 804 554,90 | – 82 600 325,16 |
| Member State | Measure | FY | Reason | Type | Correction (%) | Currency | Amount | Deductions | Financial Impact |
| GR | Certification | 2009 | Administrative error | ONE OFF | 0,00 | EUR | – 3 725 956,14 | 0,00 | – 3 725 956,14 |
| Decoupled Direct Aids | 2010 | CY 2009, Weakness in administrative checks | FLAT RATE | 5,00 | EUR | – 1 258 341,84 | 0,00 | – 1 258 341,84 |
| Decoupled Direct Aids | 2010 | CY 2009, Weakness in calculation of aids | ONE OFF | 0,00 | EUR | – 834 150,17 | 0,00 | – 834 150,17 |
| Decoupled Direct Aids | 2010 | CY 2009, Weakness in definition of permanent pastures | FLAT RATE | 5,00 | EUR | – 85 534 291,54 | – 10 905 970,63 | – 74 628 320,91 |
| Decoupled Direct Aids | 2011 | CY 2010, Risk analysis not effective | ONE OFF | 0,00 | EUR | – 31 425 312,22 | 0,00 | – 31 425 312,22 |
| Decoupled Direct Aids | 2011 | CY 2010, Weakness in calculation of aids | ONE OFF | 0,00 | EUR | – 231 205,28 | 0,00 | – 231 205,28 |
| Decoupled Direct Aids | 2011 | CY 2010, Weakness in definition of permanent pastures | FLAT RATE | 25,00 | EUR | – 96 766 888,08 | 0,00 | – 96 766 888,08 |
| Decoupled Direct Aids | 2012 | CY 2011, Weakness in calculation of aids | ONE OFF | 0,00 | EUR | – 210 599,35 | 0,00 | – 210 599,35 |
| Decoupled Direct Aids | 2012 | CY 2011, Weakness in definition of permanent pastures | FLAT RATE | 25,00 | EUR | – 97 222 743,23 | 0,00 | – 97 222 743,23 |
| Cross Compliance | 2010 | Incomplete check for 3 SMR and 1 GAEC, CY 2009 | FLAT RATE | 2,00 | EUR | – 4 885 840,27 | – 217 489,28 | – 4 668 350,99 |
| Cross Compliance | 2011 | Incomplete check for 3 SMR and 1 GAEC, CY 2009 | FLAT RATE | 2,00 | EUR | – 14 623,47 | 4,01 | – 14 627,48 |
| Cross Compliance | 2012 | Incomplete check for 3 SMR and 1 GAEC, CY 2009 | FLAT RATE | 2,00 | EUR | 2 123,88 | – 90,25 | 2 214,13 |
| Cross Compliance | 2009 | Incomplete check for 3 SMR and 1 GAEC, CY 2010 | FLAT RATE | 2,00 | EUR | – 36 565,30 | 0,00 | – 36 565,30 |
| Cross Compliance | 2010 | Incomplete check for 3 SMR and 1 GAEC, CY 2010 | FLAT RATE | 2,00 | EUR | – 767,75 | 0,00 | – 767,75 |
| Cross Compliance | 2011 | Incomplete check for 3 SMR and 1 GAEC, CY 2010 | FLAT RATE | 2,00 | EUR | – 4 668 387,23 | – 256 891,02 | – 4 411 496,21 |
| Cross Compliance | 2012 | Incomplete check for 3 SMR and 1 GAEC, CY 2010 | FLAT RATE | 2,00 | EUR | – 1 762,62 | – 358,82 | – 1 403,80 |
| Cross Compliance | 2013 | Incomplete check for 3 SMR and 1 GAEC, CY 2010 | FLAT RATE | 2,00 | EUR | 1 134,34 | 0,00 | 1 134,34 |
| Cross Compliance | 2010 | Incomplete check for 3 SMR and 1 GAEC, CY 2011 | FLAT RATE | 2,00 | EUR | – 8 798,19 | 0,00 | – 8 798,19 |
| Cross Compliance | 2011 | Incomplete check for 3 SMR and 1 GAEC, CY 2011 | FLAT RATE | 2,00 | EUR | – 730,69 | 0,00 | – 730,69 |
| Cross Compliance | 2012 | Incomplete check for 3 SMR and 1 GAEC, CY 2011 | FLAT RATE | 2,00 | EUR | – 4 628 045,90 | – 194 866,68 | – 4 433 179,22 |
| Cross Compliance | 2013 | Incomplete check for 3 SMR and 1 GAEC, CY 2011 | FLAT RATE | 2,00 | EUR | 6 396,69 | 0,00 | 6 396,69 |
| Certification | 2010 | Known error in EAGF IACS — counterfeited invoice — premium for special durum wheat | ONE OFF | | EUR | – 3 460,25 | 0,00 | – 3 460,25 |
| Financial audit — Late payments and payment deadlines | 2012 | Late payments | ONE OFF | | EUR | – 242 883,87 | – 242 883,87 | 0,00 |
| Financial audit — Late payments and payment deadlines | 2012 | Late payments | ONE OFF | | EUR | 0,00 | – 18 212,08 | 18 212,08 |
| Cross Compliance | 2010 | Leniency of the sanctioning system, 2009 | ONE OFF | | EUR | – 314 226,90 | – 628,45 | – 313 598,45 |
| Cross Compliance | 2011 | Leniency of the sanctioning system, 2010 | ONE OFF | | EUR | – 311 191,72 | – 622,39 | – 310 569,33 |
| Cross Compliance | 2012 | Leniency of the sanctioning system, 2011 | ONE OFF | | EUR | – 165 476,02 | – 330,95 | – 165 145,07 |
| Certification | 2012 | Most Likely Error correction | ONE OFF | | EUR | – 474 888,32 | 0,00 | – 474 888,32 |
| Entitlements | 2007 | Reimbursement following the judgement of the European Court of Justice in case T-632/11 | FLAT RATE | 10,00 | EUR | 7 055 951,79 | 7 055 951,79 | 0,00 |
| Total GR: | EUR | – 325 901 529,65 | – 4 782 388,62 | – 321 119 141,03 |
| Member State | Measure | FY | Reason | Type | Correction (%) | Currency | Amount | Deductions | Financial Impact |
| HU | Cross Compliance | 2011 | Ineffective or partial checks for 4 SMRs, CY2010 | FLAT RATE | 2,00 | EUR | – 1 615 567,11 | – 712,70 | – 1 614 854,41 |
| Cross Compliance | 2012 | Ineffective or partial checks for 4 SMRs, CY2011 | FLAT RATE | 2,00 | EUR | – 1 600 343,90 | – 173,63 | – 1 600 170,27 |
| Cross Compliance | 2010 | Minor non-compliances treated as tolerances, CY2009 | ONE OFF | | EUR | – 266 654,00 | – 533,31 | – 266 120,69 |
| Cross Compliance | 2011 | Minor non-compliances treated as tolerances, CY2010 | ONE OFF | | EUR | – 287 746,00 | – 575,49 | – 287 170,51 |
| Cross Compliance | 2012 | Minor non-compliances treated as tolerances, CY2011 | ONE OFF | | EUR | – 14 540,00 | – 29,08 | – 14 510,92 |
| Cross Compliance | 2009 | No definition of a GAEC standard, CY2008 | FLAT RATE | 2,00 | EUR | – 196 594,99 | – 4 936,38 | – 191 658,61 |
| Cross Compliance | 2010 | No definition of a GAEC standard, Ineffective or partial checks for 4 SMRs, CY2009 | FLAT RATE | 2,00 | EUR | – 1 419 746,61 | 0,00 | – 1 419 746,61 |
| Other Direct Aid — Article 68-72 of Reg.73/2009 | 2011 | Non application of reductions and retroactive recoveries | ONE OFF | 0,00 | EUR | – 192 496,94 | 0,00 | – 192 496,94 |
| Other Direct Aid — Article 68-72 of Reg.73/2009 | 2012 | Non application of reductions and retroactive recoveries | ONE OFF | 0,00 | EUR | – 86 816,93 | 0,00 | – 86 816,93 |
| Other Direct Aid — Article 68-72 of Reg.73/2009 | 2013 | Non application of reductions and retroactive recoveries | ONE OFF | 0,00 | EUR | – 167 077,38 | 0,00 | – 167 077,38 |
| Export refunds- Live animals | 2011 | weakness on a key control concerning travel time related to transport of live animals | FLAT RATE | 5,00 | EUR | – 25 771,41 | 0,00 | – 25 771,41 |
| Export refunds- Live animals | 2012 | weakness on a key control concerning travel time related to transport of live animals | FLAT RATE | 5,00 | EUR | – 7 923,51 | 0,00 | – 7 923,51 |
| Export refunds- Live animals | 2013 | weakness on a key control concerning travel time related to transport of live animals | FLAT RATE | 5,00 | EUR | – 2 068,64 | 0,00 | – 2 068,64 |
| Export refunds- Live animals | 2014 | weakness on a key control concerning travel time related to transport of live animals | FLAT RATE | 5,00 | EUR | – 940,87 | 0,00 | – 940,87 |
| Total HU: | EUR | – 5 884 288,29 | – 6 960,59 | – 5 877 327,70 |
| Member State | Measure | FY | Reason | Type | Correction (%) | Currency | Amount | Deductions | Financial Impact |
| IE | Irregularities | 2012 | interest following late notifications to debtors | ONE OFF | 0,00 | EUR | – 24 310,00 | 0,00 | – 24 310,00 |
| Total IE: | EUR | – 24 310,00 | 0,00 | – 24 310,00 |
| Member State | Measure | FY | Reason | Type | Correction (%) | Currency | Amount | Deductions | Financial Impact |
| IT | Decoupled Direct Aids | 2009 | Eligibility of permanent pasture | ONE OFF | | EUR | – 3 291 735,88 | 0,00 | – 3 291 735,88 |
| Decoupled Direct Aids | 2010 | Eligibility of permanent pasture | FLAT RATE | 5,00 | EUR | – 3 244 105,28 | 0,00 | – 3 244 105,28 |
| Decoupled Direct Aids | 2011 | Eligibility of permanent pasture | FLAT RATE | 5,00 | EUR | – 2 708 898,96 | 0,00 | – 2 708 898,96 |
| Decoupled Direct Aids | 2009 | Incorrect application of 0,1Ha tolerance | ONE OFF | | EUR | – 104 511,69 | 0,00 | – 104 511,69 |
| Decoupled Direct Aids | 2010 | Incorrect application of 0,1Ha tolerance | ONE OFF | | EUR | – 35 336,77 | 0,00 | – 35 336,77 |
| Decoupled Direct Aids | 2010 | Lack of procedure for intentional non-compliance | ONE OFF | | EUR | – 51 346,95 | 0,00 | – 51 346,95 |
| Total IT: | EUR | – 9 435 935,53 | 0,00 | – 9 435 935,53 |
| Member State | Measure | FY | Reason | Type | Correction (%) | Currency | Amount | Deductions | Financial Impact |
| LU | Cross Compliance | 2010 | Weaknesses in controls and sanctions for many SMR, CY2009 | FLAT RATE | 5,00 | EUR | – 172 829,19 | 0,00 | – 172 829,19 |
| Cross Compliance | 2011 | Weaknesses in controls and sanctions for many SMR, CY2009 | FLAT RATE | 5,00 | EUR | – 119,86 | 0,00 | – 119,86 |
| Cross Compliance | 2012 | Weaknesses in controls and sanctions for many SMR, CY2009 | FLAT RATE | 5,00 | EUR | – 139,73 | 0,00 | – 139,73 |
| Cross Compliance | 2009 | Weaknesses in controls and sanctions for many SMR, CY2010 | FLAT RATE | 5,00 | EUR | – 525,20 | 0,00 | – 525,20 |
| Cross Compliance | 2010 | Weaknesses in controls and sanctions for many SMR, CY2010 | FLAT RATE | 5,00 | EUR | – 9,14 | – 9,14 | 0,00 |
| Cross Compliance | 2011 | Weaknesses in controls and sanctions for many SMR, CY2010 | FLAT RATE | 5,00 | EUR | – 170 803,10 | 0,00 | – 170 803,10 |
| Cross Compliance | 2012 | Weaknesses in controls and sanctions for many SMR, CY2010 | FLAT RATE | 5,00 | EUR | – 559,72 | 0,00 | – 559,72 |
| Cross Compliance | 2013 | Weaknesses in controls and sanctions for many SMR, CY2010 | FLAT RATE | 5,00 | EUR | – 9,94 | 0,00 | – 9,94 |
| Cross Compliance | 2010 | Weaknesses in controls for some SMR, CY2011 | FLAT RATE | 2,00 | EUR | – 11,08 | 0,00 | – 11,08 |
| Cross Compliance | 2012 | Weaknesses in controls for some SMR, CY2011 | FLAT RATE | 2,00 | EUR | – 68 099,37 | 0,00 | – 68 099,37 |
| Cross Compliance | 2013 | Weaknesses in controls for some SMR, CY2011 | FLAT RATE | 2,00 | EUR | – 22,97 | 0,00 | – 22,97 |
| Cross Compliance | 2011 | Weaknesses in controls for some SMR, CY2012 | FLAT RATE | 2,00 | EUR | – 4,41 | 0,00 | – 4,41 |
| Cross Compliance | 2013 | Weaknesses in controls for some SMR, CY2012 | FLAT RATE | 2,00 | EUR | – 67 282,23 | 0,00 | – 67 282,23 |
| Total LU: | EUR | – 480 415,94 | – 9,14 | – 480 406,80 |
| Member State | Measure | FY | Reason | Type | Correction (%) | Currency | Amount | Deductions | Financial Impact |
| NL | Cross Compliance | 2010 | Leniency of the sanctioning system, CY 2009 | ONE OFF | 0,00 | EUR | – 336 738,00 | – 673,47 | – 336 064,53 |
| Cross Compliance | 2011 | Leniency of the sanctioning system, CY 2010 | ONE OFF | 0,00 | EUR | – 404 673,00 | – 809,34 | – 403 863,66 |
| Cross Compliance | 2012 | Leniency of the sanctioning system, CY 2011 | ONE OFF | 0,00 | EUR | – 231 249,00 | – 462,51 | – 230 786,49 |
| Cross Compliance | 2011 | Partial control of four SMRs, CY 2010 | FLAT RATE | 2,00 | EUR | – 1 632 040,68 | – 1 500,00 | – 1 630 540,68 |
| Cross Compliance | 2012 | Partial control of four SMRs, CY 2010 | FLAT RATE | 2,00 | EUR | – 6 702,82 | – 182,32 | – 6 520,50 |
| Cross Compliance | 2012 | Partial control of four SMRs, CY 2011 | FLAT RATE | 2,00 | EUR | – 1 631 326,51 | 0,00 | – 1 631 326,51 |
| Cross Compliance | 2010 | Two GAEC missing, partial control of three SMRs, CY 2009 | FLAT RATE | 2,00 | EUR | – 1 607 697,98 | – 10 515,98 | – 1 597 182,00 |
| Cross Compliance | 2011 | Two GAEC missing, partial control of three SMRs, CY 2009 | FLAT RATE | 2,00 | EUR | – 15,53 | 0,00 | – 15,53 |
| Cross Compliance | 2012 | Two GAEC missing, partial control of three SMRs, CY 2009 | FLAT RATE | 2,00 | EUR | – 358,24 | 0,00 | – 358,24 |
| Total NL: | EUR | – 5 850 801,76 | – 14 143,62 | – 5 836 658,14 |
| Member State | Measure | FY | Reason | Type | Correction (%) | Currency | Amount | Deductions | Financial Impact |
| PL | Fruit and Vegetables — Operational Programmes | 2009 | On-the-spot control weakness — insufficient or inadequate quality of control | FLAT RATE | 10,00 | EUR | – 31 264,18 | 0,00 | – 31 264,18 |
| Fruit and Vegetables — Operational Programmes | 2010 | On-the-spot control weakness — insufficient or inadequate quality of control | FLAT RATE | 10,00 | EUR | – 29 697,91 | 0,00 | – 29 697,91 |
| Fruit and Vegetables — Operational Programmes | 2011 | On-the-spot control weakness — insufficient or inadequate quality of control | FLAT RATE | 10,00 | EUR | – 18 292,77 | 0,00 | – 18 292,77 |
| Fruit and Vegetables — Operational Programmes | 2012 | On-the-spot control weakness — insufficient or inadequate quality of control | FLAT RATE | 10,00 | EUR | – 63 191,19 | 0,00 | – 63 191,19 |
| Fruit and Vegetables — Pre-recognised Producer Groups | 2009 | On-the-spot control weakness — insufficient or inadequate quality of control | FLAT RATE | 10,00 | EUR | – 2 931 872,36 | 0,00 | – 2 931 872,36 |
| Fruit and Vegetables — Pre-recognised Producer Groups | 2010 | On-the-spot control weakness — insufficient or inadequate quality of control | FLAT RATE | 10,00 | EUR | – 9 080 094,98 | 0,00 | – 9 080 094,98 |
| Fruit and Vegetables — Pre-recognised Producer Groups | 2011 | On-the-spot control weakness — insufficient or inadequate quality of control | FLAT RATE | 10,00 | EUR | – 17 373 186,08 | 0,00 | – 17 373 186,08 |
| Fruit and Vegetables — Pre-recognised Producer Groups | 2012 | On-the-spot control weakness — insufficient or inadequate quality of control | FLAT RATE | 10,00 | EUR | – 25 989 900,32 | 0,00 | – 25 989 900,32 |
| Cross Compliance | 2010 | 1 GAEC not adequately defined and not controlled, CY 2009 | FLAT RATE | 2,00 | EUR | – 3 689 271,34 | – 79,06 | – 3 689 192,28 |
| Cross Compliance | 2011 | 1 GAEC not adequately defined and not controlled, CY 2009 | FLAT RATE | 2,00 | EUR | – 3 213,44 | 0,00 | – 3 213,44 |
| Cross Compliance | 2012 | 1 GAEC not adequately defined and not controlled, CY 2009 | FLAT RATE | 2,00 | EUR | 164,81 | 0,00 | 164,81 |
| Cross Compliance | 2009 | 3 GAEC not defined or controlled, incorrect application of repetition, CY 2008 | FLAT RATE | 2,00 | EUR | – 3 120 835,31 | – 29 229,92 | – 3 091 605,39 |
| Cross Compliance | 2010 | 3 GAEC not defined or controlled, incorrect application of repetition, CY 2008 | FLAT RATE | 2,00 | EUR | – 2 453,25 | 0,00 | – 2 453,25 |
| Cross Compliance | 2011 | 3 GAEC not defined or controlled, incorrect application of repetition, CY 2008 | FLAT RATE | 2,00 | EUR | – 330,26 | 0,00 | – 330,26 |
| Certification | 2012 | Non-respect of payment deadlines | ONE OFF | | EUR | – 8 334,38 | – 8 334,38 | 0,00 |
| Total PL: | EUR | – 62 341 772,96 | – 37 643,36 | – 62 304 129,60 |
| Member State | Measure | FY | Reason | Type | Correction (%) | Currency | Amount | Deductions | Financial Impact |
| PL | Cross Compliance | 2010 | 1 GAEC not adequately defined and not controlled, CY 2009 | FLAT RATE | 2,00 | PLN | 0,00 | – 180,84 | 180,84 |
| Cross Compliance | 2010 | 3 GAEC not defined or controlled, incorrect application of repetition, CY 2008 | FLAT RATE | 2,00 | PLN | 0,00 | – 0,12 | 0,12 |
| Total PL: | PLN | 0,00 | – 180,96 | 180,96 |
| Member State | Measure | FY | Reason | Type | Correction (%) | Currency | Amount | Deductions | Financial Impact |
| PT | Flax and Hemp | 2001 | Gravely deficient control system | FLAT RATE | 25,00 | EUR | – 501 445,57 | 0,00 | – 501 445,57 |
| Irregularities | 2007 | incorrect amount of interest in Annex III for all those cases cleared under the 50/50-rule for FY2006 | ONE OFF | 0,00 | EUR | – 159 635,31 | 0,00 | – 159 635,31 |
| Irregularities | 2010 | incorrect amount of interest in Annex III for all those cases cleared under the 50/50-rule for FY2007 | ONE OFF | 0,00 | EUR | – 9 699,57 | 0,00 | – 9 699,57 |
| Irregularities | 2010 | incorrect amount of interest in Annex III for all those cases cleared under the 50/50-rule for FY2008 | ONE OFF | 0,00 | EUR | – 9 579,02 | 0,00 | – 9 579,02 |
| Irregularities | 2007 | incorrect year of PACA for cases which were cleared under 50/50 rule, or declared as irrecoverable within 4/8 years for FY2006 | ONE OFF | 0,00 | EUR | – 15 985,64 | 0,00 | – 15 985,64 |
| Irregularities | 2010 | incorrect year of PACA for cases which were cleared under 50/50 rule, or declared as irrecoverable within 4/8 years for FY2008 | ONE OFF | 0,00 | EUR | – 7 183,06 | 0,00 | – 7 183,06 |
| Irregularities | 2010 | incorrect year of PACA for cases which were cleared under 50/50 rule, or declared as irrecoverable within 4/8 years for FY2009 | ONE OFF | 0,00 | EUR | – 106 753,07 | 0,00 | – 106 753,07 |
| Other Direct Aid — Bovines | 2011 | Irregularities concerning the eligibility of unidentified animals and concerning control of potentially eligible animals for slaughter premium | ONE OFF | 0,00 | EUR | – 286 265,67 | 0,00 | – 286 265,67 |
| Other Direct Aid — Bovines | 2012 | Irregularities concerning the eligibility of unidentified animals and concerning control of potentially eligible animals for slaughter premium | ONE OFF | 0,00 | EUR | – 2 112,59 | 0,00 | – 2 112,59 |
| Other Direct Aid — Ewe and Goats | 2010 | Noncompliance with the regular requirements (electronic ID) and late on-the-spot checks | FLAT RATE | 5,00 | EUR | – 1 364 355,53 | 0,00 | – 1 364 355,53 |
| Other Direct Aid — Ewe and Goats | 2011 | Noncompliance with the regular requirements (electronic ID) and late on-the-spot checks | FLAT RATE | 5,00 | EUR | – 12 406,16 | 0,00 | – 12 406,16 |
| Other Direct Aid — Ewe and Goats | 2012 | Noncompliance with the regular requirements (electronic ID) and late on-the-spot checks | FLAT RATE | 5,00 | EUR | – 875,95 | 0,00 | – 875,95 |
| Other Direct Aid — Ewe and Goats | 2012 | Noncompliance with the regular requirements (electronic ID) and late on-the-spot checks | FLAT RATE | 25,00 | EUR | – 6 882 369,01 | 0,00 | – 6 882 369,01 |
| Other Direct Aids | 2010 | Weaknesses in LPIS, Coupled Aids CY 2009 | FLAT RATE | 10,00 | EUR | – 3 104 351,60 | – 7 964,71 | – 3 096 386,89 |
| Other Direct Aids | 2011 | Weaknesses in LPIS, Coupled Aids, CY 2009 | FLAT RATE | 10,00 | EUR | – 22 262,51 | 0,00 | – 22 262,51 |
| Other Direct Aids | 2012 | Weaknesses in LPIS, Coupled Aids, CY 2009 | FLAT RATE | 10,00 | EUR | – 397,61 | 0,00 | – 397,61 |
| Other Direct Aids | 2011 | Weaknesses in LPIS, Coupled Aids, CY 2010 | FLAT RATE | 10,00 | EUR | – 3 075 736,70 | 0,00 | – 3 075 736,70 |
| Other Direct Aids | 2012 | Weaknesses in LPIS, Coupled Aids, CY 2010 | FLAT RATE | 10,00 | EUR | – 5 970,81 | 0,00 | – 5 970,81 |
| Other Direct Aids | 2012 | Weaknesses in LPIS, Coupled Aids, CY 2011 | FLAT RATE | 10,00 | EUR | – 3 021 960,91 | 0,00 | – 3 021 960,91 |
| Decoupled Direct Aids | 2010 | Weaknesses in LPIS, CY 2009 | FLAT RATE | 10,00 | EUR | – 38 487 387,22 | 0,00 | – 38 487 387,22 |
| Decoupled Direct Aids | 2011 | Weaknesses in LPIS, CY 2009 | FLAT RATE | 10,00 | EUR | – 76 959,21 | 0,00 | – 76 959,21 |
| Decoupled Direct Aids | 2012 | Weaknesses in LPIS, CY 2009 | FLAT RATE | 10,00 | EUR | – 21 658,30 | 0,00 | – 21 658,30 |
| Other Direct Aid — Article 68-72 of Reg.73/2009 | 2011 | Weaknesses in LPIS, CY 2010 | FLAT RATE | 5,00 | EUR | – 596 448,77 | 0,00 | – 596 448,77 |
| Decoupled Direct Aids | 2011 | Weaknesses in LPIS, CY 2010 | FLAT RATE | 10,00 | EUR | – 39 743 230,07 | 0,00 | – 39 743 230,07 |
| Other Direct Aid — Article 68-72 of Reg.73/2009 | 2012 | Weaknesses in LPIS, CY 2010 | FLAT RATE | 5,00 | EUR | – 14 755,30 | 0,00 | – 14 755,30 |
| Decoupled Direct Aids | 2012 | Weaknesses in LPIS, CY 2010 | FLAT RATE | 10,00 | EUR | – 79 741,00 | 0,00 | – 79 741,00 |
| Other Direct Aid — Article 68-72 of Reg.73/2009 | 2012 | Weaknesses in LPIS, CY 2011 | FLAT RATE | 5,00 | EUR | – 506 205,32 | 0,00 | – 506 205,32 |
| Decoupled Direct Aids | 2012 | Weaknesses in LPIS, CY 2011 | FLAT RATE | 10,00 | EUR | – 39 273 425,47 | 0,00 | – 39 273 425,47 |
| Total PT: | EUR | – 137 389 156,95 | – 7 964,71 | – 137 381 192,24 |
| Member State | Measure | FY | Reason | Type | Correction (%) | Currency | Amount | Deductions | Financial Impact |
| SE | Certification | 2011 | Accounting correction | ONE OFF | | EUR | – 162 010,82 | 0,00 | – 162 010,82 |
| Cross Compliance | 2010 | Reduce scope of control for SMR2, CY 2009 | FLAT RATE | 2,00 | EUR | – 935 582,59 | – 923,22 | – 934 659,37 |
| Cross Compliance | 2011 | Reduce scope of control for SMR2, CY 2010 | FLAT RATE | 2,00 | EUR | – 937 501,48 | 0,00 | – 937 501,48 |
| Cross Compliance | 2012 | Reduce scope of control for SMR2, CY 2011 | FLAT RATE | 2,00 | EUR | – 922 366,51 | 0,00 | – 922 366,51 |
| Total SE: | EUR | – 2 957 461,40 | – 923,22 | – 2 956 538,18 |
| Member State | Measure | FY | Reason | Type | Correction (%) | Currency | Amount | Deductions | Financial Impact |
| SI | Certification | 2013 | EAGF IACS known errors | ONE OFF | | EUR | – 285,33 | 0,00 | – 285,33 |
| Total SI: | EUR | – 285,33 | 0,00 | – 285,33 |
| Member State | Measure | FY | Reason | Type | Correction (%) | Currency | Amount | Deductions | Financial Impact |
| SK | Certification | 2012 | Extrapolated error in the EAGF non-IACS population | ONE OFF | | EUR | – 195 952,67 | 0,00 | – 195 952,67 |
| Certification | 2006 | Known error in the EAGF non-IACS | ONE OFF | | EUR | – 96 733,42 | 0,00 | – 96 733,42 |
| Decoupled Direct Aids | 2009 | Non increase of the sample and absence of retroactive recoveries — claim year 2008 | ONE OFF | 0,00 | EUR | – 183 679,07 | 0,00 | – 183 679,07 |
| Decoupled Direct Aids | 2010 | Non increase of the sample and absence of retroactive recoveries — claim year 2009 | ONE OFF | 0,00 | EUR | – 652 124,20 | 0,00 | – 652 124,20 |
| Other Direct Aid — Article 68-72 of Reg.73/2009 | 2011 | On-the-spot check weaknesses | FLAT RATE | 2,00 | EUR | – 160 973,20 | 0,00 | – 160 973,20 |
| Other Direct Aid — Article 68-72 of Reg.73/2009 | 2012 | On-the-spot check weaknesses | FLAT RATE | 2,00 | EUR | – 212 310,92 | 0,00 | – 212 310,92 |
| Other Direct Aid — Article 68-72 of Reg.73/2009 | 2013 | On-the-spot check weaknesses | FLAT RATE | 2,00 | EUR | – 133,03 | 0,00 | – 133,03 |
| Total SK: | EUR | – 1 501 906,51 | 0,00 | – 1 501 906,51 |

Member State

Measure

FY

Reason

Type

Correction (%)

Currency

Amount

Deductions

Financial Impact

AT

Decoupled Direct Aids

2013

Parcels of less than 1ha considered eligible, CY 2012

ONE OFF

EUR

– 162 066,10

0,00

– 162 066,10

Decoupled Direct Aids

2014

Parcels of less than 1ha considered eligible, CY 2013

ONE OFF

EUR

– 162 711,68

0,00

– 162 711,68

Total AT:

EUR

– 324 777,78

0,00

– 324 777,78

Member State

Measure

FY

Reason

Type

Correction (%)

Currency

Amount

Deductions

Financial Impact

BE

Certification

2010

Most Likely Error (EAGF non IACS)

ONE OFF

EUR

– 175 150,72

– 175 150,72

0,00

Certification

2011

most likely error (EAGF)

ONE OFF

EUR

– 32 450,87

0,00

– 32 450,87

Irregularities

2011

irregularity linked to fraud and negligence

ONE OFF

EUR

– 1 079 342,45

0,00

– 1 079 342,45

Certification

2012

known errors

ONE OFF

EUR

– 33 204,64

0,00

– 33 204,64

Certification

2012

Most Likely Error (EAGF non-IACS)

ONE OFF

EUR

– 29 338,31

0,00

– 29 338,31

Decoupled Direct Aids

2012

Weaknesses in the LPIS, claim year 2011-2012

ONE OFF

0,00

EUR

– 175 411,89

0,00

– 175 411,89

Decoupled Direct Aids

2013

Weaknesses in the LPIS, claim year 2011-2012

ONE OFF

0,00

EUR

– 128 392,16

0,00

– 128 392,16

Total BE:

EUR

– 1 653 291,04

– 175 150,72

– 1 478 140,32

Member State

Measure

FY

Reason

Type

Correction (%)

Currency

Amount

Deductions

Financial Impact

BG

Cross Compliance

2011

No evaluation of non-compliances, weakness in risk analysis, CY2011

FLAT RATE

2,00

EUR

– 9 131,86

0,00

– 9 131,86

Cross Compliance

2012

No evaluation of non-compliances, weakness in risk analysis, CY2011

FLAT RATE

2,00

EUR

– 778 045,93

– 194,18

– 777 851,75

Cross Compliance

2009

Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2008

FLAT RATE

2,00

EUR

– 252 397,38

– 25 017,88

– 227 379,50

Cross Compliance

2010

Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2008

FLAT RATE

2,00

EUR

– 191,38

0,00

– 191,38

Cross Compliance

2011

Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2008

FLAT RATE

2,00

EUR

– 7,01

0,00

– 7,01

Cross Compliance

2009

Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2009

FLAT RATE

2,00

EUR

– 11 429,91

0,00

– 11 429,91

Cross Compliance

2010

Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2009

FLAT RATE

2,00

EUR

– 545 748,71

– 27 230,00

– 518 518,71

Cross Compliance

2011

Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2009

FLAT RATE

2,00

EUR

12 204,80

0,00

12 204,80

Cross Compliance

2012

Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2009

FLAT RATE

2,00

EUR

– 2 481,32

0,00

– 2 481,32

Cross Compliance

2010

Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2010

FLAT RATE

2,00

EUR

– 21 226,11

0,00

– 21 226,11

Cross Compliance

2011

Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2010

FLAT RATE

2,00

EUR

– 609 258,80

– 31 123,72

– 578 135,08

Cross Compliance

2012

Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2010

FLAT RATE

2,00

EUR

– 601,27

– 29,09

– 572,18

Total BG:

EUR

– 2 218 314,88

– 83 594,87

– 2 134 720,01

Member State

Measure

FY

Reason

Type

Correction (%)

Currency

Amount

Deductions

Financial Impact

DE

Certification

2012

Financial errors identified by the Certification Body

ONE OFF

EUR

– 2 704,14

0,00

– 2 704,14

Certification

2013

Financial errors identified by the Certification Body

ONE OFF

EUR

– 5 009,98

0,00

– 5 009,98

Certification

2010

Financial errors in the EAGF non-IACS population

ONE OFF

EUR

– 594,81

0,00

– 594,81

Cross Compliance

2010

Weaknesses in SMR8, CY 2009

ONE OFF

0,00

EUR

– 22 284,50

0,00

– 22 284,50

Cross Compliance

2011

Weaknesses in SMR8, CY 2010

ONE OFF

0,00

EUR

– 22 210,80

0,00

– 22 210,80

Cross Compliance

2012

Weaknesses in SMR8, CY 2011

ONE OFF

0,00

EUR

– 22 319,63

0,00

– 22 319,63

Total DE:

EUR

– 75 123,86

0,00

– 75 123,86

Member State

Measure

FY

Reason

Type

Correction (%)

Currency

Amount

Deductions

Financial Impact

ES

Decoupled Direct Aids

2011

Administrative controls, obvious error and sanctions, CY 2010

ONE OFF

0,00

EUR

– 50 041,67

0,00

– 50 041,67

Decoupled Direct Aids

2012

Administrative controls, obvious error and sanctions, CY 2011

ONE OFF

0,00

EUR

– 12 515,78

0,00

– 12 515,78

Decoupled Direct Aids

2012

Weaknesses in OTSC and Incorrect use of obvious error, CY2011

ONE OFF

EUR

– 22 206,87

0,00

– 22 206,87

Decoupled Direct Aids

2013

Weaknesses in OTSC and incorrect use of obvious error, CY2012

ONE OFF

EUR

– 40 281,07

0,00

– 40 281,07

Decoupled Direct Aids

2014

Weaknesses in OTSC and incorrect use of obvious error, CY2013

ONE OFF

EUR

– 29 939,13

0,00

– 29 939,13

Certification

2011

EAGF non-IACS and EAFRD non-IACS known errors

ONE OFF

EUR

– 24 113,66

0,00

– 24 113,66

Certification

2013

EAGF non-IACS and EAFRD non-IACS known errors

ONE OFF

EUR

– 19 304,02

0,00

– 19 304,02

Certification

2010

EAGF non-IACS, EAFRD IACS and EAFRD non-IACS errors

ONE OFF

EUR

– 14 177,94

0,00

– 14 177,94

Certification

2013

Errors in substantive testing of EAGF non-IACS — Promotion in third countries' markets

ONE OFF

EUR

– 58 964,77

0,00

– 58 964,77

Fruit and Vegetables — Withdrawals

2007

Expenditure for withdrawals declared by unduly recognised Producer Organisations

ONE OFF

EUR

– 22 670,34

0,00

– 22 670,34

Fruit and Vegetables — Withdrawals

2008

Expenditure for withdrawals declared by unduly recognised Producer Organisations

ONE OFF

EUR

– 31 384,64

0,00

– 31 384,64

Fruit and Vegetables — Operational Programmes

2009

Follow-up of irregularities

ONE OFF

EUR

– 140 280,66

– 3 283,15

– 136 997,51

Fruit and Vegetables — Operational Programmes

2010

Follow-up of irregularities

ONE OFF

EUR

– 152 769,22

– 1 742,46

– 151 026,76

Other Direct Aid — POSEI

2011

Incomplete and unreliable animal identification register and animal movement register for sheep and goats

FLAT RATE

5,00

EUR

– 351 444,05

0,00

– 351 444,05

Other Direct Aid — POSEI

2012

Incomplete and unreliable animal identification register and animal movement register for sheep and goats

FLAT RATE

10,00

EUR

– 710 003,66

0,00

– 710 003,66

Certification

2013

Interests not declared on annex III amounts regarding EAGF

ONE OFF

EUR

– 10 603,65

0,00

– 10 603,65

Certification

2012

Known error — fruits at the school

ONE OFF

EUR

– 368 160,65

0,00

– 368 160,65

Certification

2011

Known error in EAGF IACS, established by the Certification Body

ONE OFF

EUR

– 15 227,18

0,00

– 15 227,18

Clearance of Accounts — Conformity Clearance

2013

Known error in the EAGF non-IACS population

ONE OFF

0,00

EUR

– 332 847,54

0,00

– 332 847,54

Scrutiny of transactions

2007

Late control

FLAT RATE

0,50

EUR

– 159 906,98

0,00

– 159 906,98

Scrutiny of transactions

2008

Late control

FLAT RATE

0,50

EUR

– 221 243,51

0,00

– 221 243,51

Scrutiny of transactions

2009

Late control

FLAT RATE

0,50

EUR

– 430 938,40

0,00

– 430 938,40

Scrutiny of transactions

2010

Late control

FLAT RATE

0,50

EUR

– 455 897,33

0,00

– 455 897,33

Cross Compliance

2011

Late on-the-spot checks, CY 2010

FLAT RATE

2,00

EUR

– 88 001,88

0,00

– 88 001,88

Cross Compliance

2012

Late on-the-spot checks, CY2011

FLAT RATE

2,00

EUR

– 116 408,16

0,00

– 116 408,16

Financial audit — Late payments and payment deadlines

2012

late payments

ONE OFF

0,00

EUR

– 166 922,55

0,00

– 166 922,55

Cross Compliance

2009

Leniency of the sanctioning system, CY2008

ONE OFF

0,00

EUR

– 61 969,91

0,00

– 61 969,91

Cross Compliance

2010

Limited scope of SMR5 checks, CY2009

FLAT RATE

2,00

EUR

– 524 524,29

– 765,87

– 523 758,42

Cross Compliance

2011

Limited scope of SMR5 checks, CY2009

FLAT RATE

2,00

EUR

– 1 103,55

0,00

– 1 103,55

Cross Compliance

2012

Limited scope of SMR5 checks, CY2009

FLAT RATE

2,00

EUR

– 137,44

0,00

– 137,44

Fruit and Vegetables — Operational Programmes

2007

Operational programme expenditure of unduly recognised Producer Organisations

ONE OFF

EUR

– 39 929,50

– 956,34

– 38 973,16

Fruit and Vegetables — Operational Programmes

2007

Operational programme expenditure of unduly recognised Producer Organsations; follow-up of irregularities

ONE OFF

EUR

– 527 067,84

– 366 237,23

– 160 830,61

Fruit and Vegetables — Operational Programmes

2008

Operational programme expenditure of unduly recognised Producer Organsations; follow– up of irregularities

ONE OFF

EUR

– 661 289,41

– 657 269,79

– 4 019,62

Fruit and Vegetables — Citrus Processing

2008

Unduly recognised Producer Organsations; follow-up of irregularities; undue retentions from aid

ONE OFF

EUR

– 722 075,92

0,00

– 722 075,92

Fruit and Vegetables — Citrus Processing

2009

Unduly recognised Producer Organsations; follow-up of irregularities; undue retentions from aid

ONE OFF

EUR

– 132 032,90

0,00

– 132 032,90

Fruit and Vegetables — Citrus Processing

2007

Weaknesses of key controls

FLAT RATE

5,00

EUR

– 2 805 558,89

0,00

– 2 805 558,89

Fruit and Vegetables — Citrus Processing

2008

Weaknesses of key controls

FLAT RATE

5,00

EUR

– 3 167 422,82

0,00

– 3 167 422,82

Fruit and Vegetables — Citrus Processing

2009

Weaknesses of key controls

FLAT RATE

5,00

EUR

– 355 748,16

0,00

– 355 748,16

Fruit and Vegetables — Citrus Processing

2010

Weaknesses of key controls

FLAT RATE

5,00

EUR

589,09

0,00

589,09

Fruit and Vegetables — Citrus Processing

2011

Weaknesses of key controls

FLAT RATE

5,00

EUR

– 6 214,07

0,00

– 6 214,07

Fruit and Vegetables — Citrus Processing

2012

Weaknesses of key controls

FLAT RATE

5,00

EUR

– 488,00

0,00

– 488,00

Total ES:

EUR

– 13 051 228,92

– 1 030 254,84

– 12 020 974,08

Member State

Measure

FY

Reason

Type

Correction (%)

Currency

Amount

Deductions

Financial Impact

FI

Cross Compliance

2011

Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2010

FLAT RATE

2,00

EUR

– 1 077 273,25

– 2 097,62

– 1 075 175,63

Cross Compliance

2012

Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2010

FLAT RATE

2,00

EUR

– 119,89

0,00

– 119,89

Cross Compliance

2013

Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2010

FLAT RATE

2,00

EUR

– 19,01

0,00

– 19,01

Cross Compliance

2012

Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2011

FLAT RATE

2,00

EUR

– 1 067 409,33

– 2 917,12

– 1 064 492,21

Cross Compliance

2013

Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2011

FLAT RATE

2,00

EUR

– 29,81

0,00

– 29,81

Cross Compliance

2013

Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2012

FLAT RATE

2,00

EUR

– 1 062 848,83

0,00

– 1 062 848,83

Total FI:

EUR

– 3 207 700,12

– 5 014,74

– 3 202 685,38

Member State

Measure

FY

Reason

Type

Correction (%)

Currency

Amount

Deductions

Financial Impact

FR

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

2011

Deficiencies at the level of administrative controls and in the identification and registration of animals

FLAT RATE

2,00

EUR

– 175 820,54

0,00

– 175 820,54

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

2011

Deficiencies at the level of administrative controls and in the identification and registration of animals

FLAT RATE

5,00

EUR

– 5 684 962,00

0,00

– 5 684 962,00

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

2012

Deficiencies at the level of administrative controls and in the identification and registration of animals

FLAT RATE

2,00

EUR

– 179 184,86

0,00

– 179 184,86

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

2012

Deficiencies at the level of administrative controls and in the identification and registration of animals

FLAT RATE

5,00

EUR

– 5 736 924,65

– 713 321,07

– 5 023 603,58

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

2012

Deficiencies at the level of administrative controls and in the identification and registration of animals

ONE OFF

0,00

EUR

– 14 266 421,39

0,00

– 14 266 421,39

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

2013

Deficiencies at the level of administrative controls and in the identification and registration of animals

FLAT RATE

2,00

EUR

– 247 189,52

0,00

– 247 189,52

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

2013

Deficiencies at the level of administrative controls and in the identification and registration of animals

FLAT RATE

5,00

EUR

– 5 691 189,65

– 613 734,80

– 5 077 454,85

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

2013

Deficiencies at the level of administrative controls and in the identification and registration of animals

ONE OFF

0,00

EUR

– 12 274 696,00

0,00

– 12 274 696,00

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

2012

Deficiency in the control system for bovine measures, claim year 2011

FLAT RATE

10,00

EUR

– 404 475,87

0,00

– 404 475,87

Financial audit — Overshooting

2010

exceeding of the financial ceiling

ONE OFF

0,00

EUR

– 906 989,16

0,00

– 906 989,16

Clearance of Accounts — Conformity Clearance

2011

Financial error (EAGF)

ONE OFF

0,00

EUR

– 344 648,54

0,00

– 344 648,54

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

2011

Grave deficiency in the control system for bovine measures, claim year 2010

FLAT RATE

25,00

EUR

– 1 033 771,02

0,00

– 1 033 771,02

Irregularities

2012

interests on debts for measure Pastry Butter

ONE OFF

EUR

– 17 555,28

0,00

– 17 555,28

Irregularities

2012

interests on debts

ONE OFF

EUR

– 221 128,43

0,00

– 221 128,43

Certification

2012

known error

ONE OFF

EUR

– 21 332,97

0,00

– 21 332,97

Irregularities

2011

known error concerning non-application of interests on debts for measure Pastry Butter

ONE OFF

EUR

– 88 238,74

0,00

– 88 238,74

Other Direct Aid — Bovines

2012

Late notifications for suckler cow premium

ONE OFF

0,00

EUR

– 1 040 875,60

0,00

– 1 040 875,60

Other Direct Aid — Bovines

2013

Late notifications for suckler cow premium

ONE OFF

0,00

EUR

– 800,31

0,00

– 800,31

Financial audit — Late payments and payment deadlines

2010

late payment and ineligible expenditure

ONE OFF

EUR

– 6 922 613,78

– 6 922 613,78

0,00

Certification

2011

late payments under the measure for refund of milk products

ONE OFF

EUR

– 99 193,65

0,00

– 99 193,65

Irregularities

2011

lump-sum correction for advance payments and guarantees

ONE OFF

EUR

– 38 880,00

0,00

– 38 880,00

Irregularities

2011

non-timely issue of a recovery related to late submission of report

ONE OFF

EUR

– 8 960,73

0,00

– 8 960,73

Milk — Schoolmilk

2009

Regulatory reductions not imposed for late lodging of aid applications

ONE OFF

EUR

– 99 865,21

0,00

– 99 865,21

Milk — Schoolmilk

2010

Regulatory reductions not imposed for late lodging of aid applications

ONE OFF

EUR

– 243 317,07

0,00

– 243 317,07

Milk — Schoolmilk

2011

Regulatory reductions not imposed for late lodging of aid applications

ONE OFF

EUR

– 227 242,67

0,00

– 227 242,67

Milk — Schoolmilk

2012

Regulatory reductions not imposed for late lodging of aid applications

ONE OFF

EUR

– 237 633,70

0,00

– 237 633,70

Milk — Schoolmilk

2013

Regulatory reductions not imposed for late lodging of aid applications

ONE OFF

EUR

– 213 989,71

0,00

– 213 989,71

Milk — Schoolmilk

2014

Regulatory reductions not imposed for late lodging of aid applications

ONE OFF

EUR

– 156 968,13

0,00

– 156 968,13

Certification

2012

restructuring of vineyards

ONE OFF

EUR

– 16 575,06

0,00

– 16 575,06

Milk — Schoolmilk

2009

Settlement of a previous correction concerning reduction for late lodging of aid applications for excluding double financial correction

ONE OFF

EUR

10 634,37

0,00

10 634,37

Milk — Schoolmilk

2010

Settlement of a previous correction concerning reduction for late lodging of aid applications for excluding double financial correction

ONE OFF

EUR

13 312,71

0,00

13 312,71

Milk — Schoolmilk

2011

Settlement of a previous correction concerning reduction for late lodging of aid applications for excluding double financial correction

ONE OFF

EUR

61,08

0,00

61,08

Milk — Schoolmilk

2012

Settlement of a previous correction concerning reduction for late lodging of aid applications for excluding double financial correction

ONE OFF

EUR

17,99

0,00

17,99

Irregularities

2012

unrecoverable debts from previous periods

ONE OFF

EUR

– 232 549,69

0,00

– 232 549,69

Milk — Schoolmilk

2010

weaknesses in administrative controls

FLAT RATE

5,00

EUR

– 326 272,47

0,00

– 326 272,47

Milk — Schoolmilk

2011

weaknesses in administrative controls

FLAT RATE

5,00

EUR

– 625 154,44

0,00

– 625 154,44

Milk — Schoolmilk

2012

weaknesses in administrative controls

FLAT RATE

5,00

EUR

– 654 928,98

0,00

– 654 928,98

Milk — Schoolmilk

2013

weaknesses in administrative controls

FLAT RATE

5,00

EUR

– 341 329,21

0,00

– 341 329,21

Milk — Schoolmilk

2014

weaknesses in administrative controls

FLAT RATE

5,00

EUR

– 2 121,16

0,00

– 2 121,16

Total FR:

EUR

– 58 759 774,04

– 8 249 669,65

– 50 510 104,39

Member State

Measure

FY

Reason

Type

Correction (%)

Currency

Amount

Deductions

Financial Impact

GB

Decoupled Direct Aids

2011

Weaknesses in the LPIS-GIS and in the on-the-spot checks

FLAT RATE

2,00

EUR

– 41 149 491,32

0,00

– 41 149 491,32

Other Direct Aids

2011

Weaknesses in the LPIS-GIS and in the on-the-spot checks

FLAT RATE

2,00

EUR

– 152 102,70

0,00

– 152 102,70

Decoupled Direct Aids

2012

Weaknesses in the LPIS-GIS and in the on-the-spot checks

FLAT RATE

2,00

EUR

– 41 173 119,81

0,00

– 41 173 119,81

Other Direct Aids

2012

Weaknesses in the LPIS-GIS and in the on-the-spot checks

FLAT RATE

2,00

EUR

– 125 611,33

0,00

– 125 611,33

Decoupled Direct Aids

2011

Weaknesses in updating LPIS maximum eligible area, CY 2010

EXTRAPOLATED

1,44

EUR

– 4 508 766,82

– 4 508 766,82

0,00

Decoupled Direct Aids

2012

Weaknesses in updating LPIS maximum eligible area, CY 2010

EXTRAPOLATED

1,44

EUR

– 14 637,02

– 14 637,02

0,00

Decoupled Direct Aids

2013

Weaknesses in updating LPIS maximum eligible area, CY 2010

EXTRAPOLATED

1,44

EUR

– 6 296,05

– 6 296,05

0,00

Decoupled Direct Aids

2012

Weaknesses in updating LPIS maximum eligible area, CY 2011

EXTRAPOLATED

1,35

EUR

– 4 145 094,84

– 4 145 094,84

0,00

Decoupled Direct Aids

2013

Weaknesses in updating LPIS maximum eligible area, CY 2011

EXTRAPOLATED

1,35

EUR

– 11 461,82

– 11 461,82

0,00

Decoupled Direct Aids

2013

Weaknesses in updating LPIS maximum eligible area, CY 2012

EXTRAPOLATED

1,02

EUR

– 3 118 298,35

– 3 118 298,35

0,00

Total GB:

EUR

– 94 404 880,06

– 11 804 554,90

– 82 600 325,16

Member State

Measure

FY

Reason

Type

Correction (%)

Currency

Amount

Deductions

Financial Impact

GR

Certification

2009

Administrative error

ONE OFF

0,00

EUR

– 3 725 956,14

0,00

– 3 725 956,14

Decoupled Direct Aids

2010

CY 2009, Weakness in administrative checks

FLAT RATE

5,00

EUR

– 1 258 341,84

0,00

– 1 258 341,84

Decoupled Direct Aids

2010

CY 2009, Weakness in calculation of aids

ONE OFF

0,00

EUR

– 834 150,17

0,00

– 834 150,17

Decoupled Direct Aids

2010

CY 2009, Weakness in definition of permanent pastures

FLAT RATE

5,00

EUR

– 85 534 291,54

– 10 905 970,63

– 74 628 320,91

Decoupled Direct Aids

2011

CY 2010, Risk analysis not effective

ONE OFF

0,00

EUR

– 31 425 312,22

0,00

– 31 425 312,22

Decoupled Direct Aids

2011

CY 2010, Weakness in calculation of aids

ONE OFF

0,00

EUR

– 231 205,28

0,00

– 231 205,28

Decoupled Direct Aids

2011

CY 2010, Weakness in definition of permanent pastures

FLAT RATE

25,00

EUR

– 96 766 888,08

0,00

– 96 766 888,08

Decoupled Direct Aids

2012

CY 2011, Weakness in calculation of aids

ONE OFF

0,00

EUR

– 210 599,35

0,00

– 210 599,35

Decoupled Direct Aids

2012

CY 2011, Weakness in definition of permanent pastures

FLAT RATE

25,00

EUR

– 97 222 743,23

0,00

– 97 222 743,23

Cross Compliance

2010

Incomplete check for 3 SMR and 1 GAEC, CY 2009

FLAT RATE

2,00

EUR

– 4 885 840,27

– 217 489,28

– 4 668 350,99

Cross Compliance

2011

Incomplete check for 3 SMR and 1 GAEC, CY 2009

FLAT RATE

2,00

EUR

– 14 623,47

4,01

– 14 627,48

Cross Compliance

2012

Incomplete check for 3 SMR and 1 GAEC, CY 2009

FLAT RATE

2,00

EUR

2 123,88

– 90,25

2 214,13

Cross Compliance

2009

Incomplete check for 3 SMR and 1 GAEC, CY 2010

FLAT RATE

2,00

EUR

– 36 565,30

0,00

– 36 565,30

Cross Compliance

2010

Incomplete check for 3 SMR and 1 GAEC, CY 2010

FLAT RATE

2,00

EUR

– 767,75

0,00

– 767,75

Cross Compliance

2011

Incomplete check for 3 SMR and 1 GAEC, CY 2010

FLAT RATE

2,00

EUR

– 4 668 387,23

– 256 891,02

– 4 411 496,21

Cross Compliance

2012

Incomplete check for 3 SMR and 1 GAEC, CY 2010

FLAT RATE

2,00

EUR

– 1 762,62

– 358,82

– 1 403,80

Cross Compliance

2013

Incomplete check for 3 SMR and 1 GAEC, CY 2010

FLAT RATE

2,00

EUR

1 134,34

0,00

1 134,34

Cross Compliance

2010

Incomplete check for 3 SMR and 1 GAEC, CY 2011

FLAT RATE

2,00

EUR

– 8 798,19

0,00

– 8 798,19

Cross Compliance

2011

Incomplete check for 3 SMR and 1 GAEC, CY 2011

FLAT RATE

2,00

EUR

– 730,69

0,00

– 730,69

Cross Compliance

2012

Incomplete check for 3 SMR and 1 GAEC, CY 2011

FLAT RATE

2,00

EUR

– 4 628 045,90

– 194 866,68

– 4 433 179,22

Cross Compliance

2013

Incomplete check for 3 SMR and 1 GAEC, CY 2011

FLAT RATE

2,00

EUR

6 396,69

0,00

6 396,69

Certification

2010

Known error in EAGF IACS — counterfeited invoice — premium for special durum wheat

ONE OFF

EUR

– 3 460,25

0,00

– 3 460,25

Financial audit — Late payments and payment deadlines

2012

Late payments

ONE OFF

EUR

– 242 883,87

– 242 883,87

0,00

Financial audit — Late payments and payment deadlines

2012

Late payments

ONE OFF

EUR

0,00

– 18 212,08

18 212,08

Cross Compliance

2010

Leniency of the sanctioning system, 2009

ONE OFF

EUR

– 314 226,90

– 628,45

– 313 598,45

Cross Compliance

2011

Leniency of the sanctioning system, 2010

ONE OFF

EUR

– 311 191,72

– 622,39

– 310 569,33

Cross Compliance

2012

Leniency of the sanctioning system, 2011

ONE OFF

EUR

– 165 476,02

– 330,95

– 165 145,07

Certification

2012

Most Likely Error correction

ONE OFF

EUR

– 474 888,32

0,00

– 474 888,32

Entitlements

2007

Reimbursement following the judgement of the European Court of Justice in case T-632/11

FLAT RATE

10,00

EUR

7 055 951,79

7 055 951,79

0,00

Total GR:

EUR

– 325 901 529,65

– 4 782 388,62

– 321 119 141,03

Member State

Measure

FY

Reason

Type

Correction (%)

Currency

Amount

Deductions

Financial Impact

HU

Cross Compliance

2011

Ineffective or partial checks for 4 SMRs, CY2010

FLAT RATE

2,00

EUR

– 1 615 567,11

– 712,70

– 1 614 854,41

Cross Compliance

2012

Ineffective or partial checks for 4 SMRs, CY2011

FLAT RATE

2,00

EUR

– 1 600 343,90

– 173,63

– 1 600 170,27

Cross Compliance

2010

Minor non-compliances treated as tolerances, CY2009

ONE OFF

EUR

– 266 654,00

– 533,31

– 266 120,69

Cross Compliance

2011

Minor non-compliances treated as tolerances, CY2010

ONE OFF

EUR

– 287 746,00

– 575,49

– 287 170,51

Cross Compliance

2012

Minor non-compliances treated as tolerances, CY2011

ONE OFF

EUR

– 14 540,00

– 29,08

– 14 510,92

Cross Compliance

2009

No definition of a GAEC standard, CY2008

FLAT RATE

2,00

EUR

– 196 594,99

– 4 936,38

– 191 658,61

Cross Compliance

2010

No definition of a GAEC standard, Ineffective or partial checks for 4 SMRs, CY2009

FLAT RATE

2,00

EUR

– 1 419 746,61

0,00

– 1 419 746,61

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

2011

Non application of reductions and retroactive recoveries

ONE OFF

0,00

EUR

– 192 496,94

0,00

– 192 496,94

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

2012

Non application of reductions and retroactive recoveries

ONE OFF

0,00

EUR

– 86 816,93

0,00

– 86 816,93

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

2013

Non application of reductions and retroactive recoveries

ONE OFF

0,00

EUR

– 167 077,38

0,00

– 167 077,38

Export refunds- Live animals

2011

weakness on a key control concerning travel time related to transport of live animals

FLAT RATE

5,00

EUR

– 25 771,41

0,00

– 25 771,41

Export refunds- Live animals

2012

weakness on a key control concerning travel time related to transport of live animals

FLAT RATE

5,00

EUR

– 7 923,51

0,00

– 7 923,51

Export refunds- Live animals

2013

weakness on a key control concerning travel time related to transport of live animals

FLAT RATE

5,00

EUR

– 2 068,64

0,00

– 2 068,64

Export refunds- Live animals

2014

weakness on a key control concerning travel time related to transport of live animals

FLAT RATE

5,00

EUR

– 940,87

0,00

– 940,87

Total HU:

EUR

– 5 884 288,29

– 6 960,59

– 5 877 327,70

Member State

Measure

FY

Reason

Type

Correction (%)

Currency

Amount

Deductions

Financial Impact

IE

Irregularities

2012

interest following late notifications to debtors

ONE OFF

0,00

EUR

– 24 310,00

0,00

– 24 310,00

Total IE:

EUR

– 24 310,00

0,00

– 24 310,00

Member State

Measure

FY

Reason

Type

Correction (%)

Currency

Amount

Deductions

Financial Impact

IT

Decoupled Direct Aids

2009

Eligibility of permanent pasture

ONE OFF

EUR

– 3 291 735,88

0,00

– 3 291 735,88

Decoupled Direct Aids

2010

Eligibility of permanent pasture

FLAT RATE

5,00

EUR

– 3 244 105,28

0,00

– 3 244 105,28

Decoupled Direct Aids

2011

Eligibility of permanent pasture

FLAT RATE

5,00

EUR

– 2 708 898,96

0,00

– 2 708 898,96

Decoupled Direct Aids

2009

Incorrect application of 0,1Ha tolerance

ONE OFF

EUR

– 104 511,69

0,00

– 104 511,69

Decoupled Direct Aids

2010

Incorrect application of 0,1Ha tolerance

ONE OFF

EUR

– 35 336,77

0,00

– 35 336,77

Decoupled Direct Aids

2010

Lack of procedure for intentional non-compliance

ONE OFF

EUR

– 51 346,95

0,00

– 51 346,95

Total IT:

EUR

– 9 435 935,53

0,00

– 9 435 935,53

Member State

Measure

FY

Reason

Type

Correction (%)

Currency

Amount

Deductions

Financial Impact

LU

Cross Compliance

2010

Weaknesses in controls and sanctions for many SMR, CY2009

FLAT RATE

5,00

EUR

– 172 829,19

0,00

– 172 829,19

Cross Compliance

2011

Weaknesses in controls and sanctions for many SMR, CY2009

FLAT RATE

5,00

EUR

– 119,86

0,00

– 119,86

Cross Compliance

2012

Weaknesses in controls and sanctions for many SMR, CY2009

FLAT RATE

5,00

EUR

– 139,73

0,00

– 139,73

Cross Compliance

2009

Weaknesses in controls and sanctions for many SMR, CY2010

FLAT RATE

5,00

EUR

– 525,20

0,00

– 525,20

Cross Compliance

2010

Weaknesses in controls and sanctions for many SMR, CY2010

FLAT RATE

5,00

EUR

– 9,14

– 9,14

0,00

Cross Compliance

2011

Weaknesses in controls and sanctions for many SMR, CY2010

FLAT RATE

5,00

EUR

– 170 803,10

0,00

– 170 803,10

Cross Compliance

2012

Weaknesses in controls and sanctions for many SMR, CY2010

FLAT RATE

5,00

EUR

– 559,72

0,00

– 559,72

Cross Compliance

2013

Weaknesses in controls and sanctions for many SMR, CY2010

FLAT RATE

5,00

EUR

– 9,94

0,00

– 9,94

Cross Compliance

2010

Weaknesses in controls for some SMR, CY2011

FLAT RATE

2,00

EUR

– 11,08

0,00

– 11,08

Cross Compliance

2012

Weaknesses in controls for some SMR, CY2011

FLAT RATE

2,00

EUR

– 68 099,37

0,00

– 68 099,37

Cross Compliance

2013

Weaknesses in controls for some SMR, CY2011

FLAT RATE

2,00

EUR

– 22,97

0,00

– 22,97

Cross Compliance

2011

Weaknesses in controls for some SMR, CY2012

FLAT RATE

2,00

EUR

– 4,41

0,00

– 4,41

Cross Compliance

2013

Weaknesses in controls for some SMR, CY2012

FLAT RATE

2,00

EUR

– 67 282,23

0,00

– 67 282,23

Total LU:

EUR

– 480 415,94

– 9,14

– 480 406,80

Member State

Measure

FY

Reason

Type

Correction (%)

Currency

Amount

Deductions

Financial Impact

NL

Cross Compliance

2010

Leniency of the sanctioning system, CY 2009

ONE OFF

0,00

EUR

– 336 738,00

– 673,47

– 336 064,53

Cross Compliance

2011

Leniency of the sanctioning system, CY 2010

ONE OFF

0,00

EUR

– 404 673,00

– 809,34

– 403 863,66

Cross Compliance

2012

Leniency of the sanctioning system, CY 2011

ONE OFF

0,00

EUR

– 231 249,00

– 462,51

– 230 786,49

Cross Compliance

2011

Partial control of four SMRs, CY 2010

FLAT RATE

2,00

EUR

– 1 632 040,68

– 1 500,00

– 1 630 540,68

Cross Compliance

2012

Partial control of four SMRs, CY 2010

FLAT RATE

2,00

EUR

– 6 702,82

– 182,32

– 6 520,50

Cross Compliance

2012

Partial control of four SMRs, CY 2011

FLAT RATE

2,00

EUR

– 1 631 326,51

0,00

– 1 631 326,51

Cross Compliance

2010

Two GAEC missing, partial control of three SMRs, CY 2009

FLAT RATE

2,00

EUR

– 1 607 697,98

– 10 515,98

– 1 597 182,00

Cross Compliance

2011

Two GAEC missing, partial control of three SMRs, CY 2009

FLAT RATE

2,00

EUR

– 15,53

0,00

– 15,53

Cross Compliance

2012

Two GAEC missing, partial control of three SMRs, CY 2009

FLAT RATE

2,00

EUR

– 358,24

0,00

– 358,24

Total NL:

EUR

– 5 850 801,76

– 14 143,62

– 5 836 658,14

Member State

Measure

FY

Reason

Type

Correction (%)

Currency

Amount

Deductions

Financial Impact

PL

Fruit and Vegetables — Operational Programmes

2009

On-the-spot control weakness — insufficient or inadequate quality of control

FLAT RATE

10,00

EUR

– 31 264,18

0,00

– 31 264,18

Fruit and Vegetables — Operational Programmes

2010

On-the-spot control weakness — insufficient or inadequate quality of control

FLAT RATE

10,00

EUR

– 29 697,91

0,00

– 29 697,91

Fruit and Vegetables — Operational Programmes

2011

On-the-spot control weakness — insufficient or inadequate quality of control

FLAT RATE

10,00

EUR

– 18 292,77

0,00

– 18 292,77

Fruit and Vegetables — Operational Programmes

2012

On-the-spot control weakness — insufficient or inadequate quality of control

FLAT RATE

10,00

EUR

– 63 191,19

0,00

– 63 191,19

Fruit and Vegetables — Pre-recognised Producer Groups

2009

On-the-spot control weakness — insufficient or inadequate quality of control

FLAT RATE

10,00

EUR

– 2 931 872,36

0,00

– 2 931 872,36

Fruit and Vegetables — Pre-recognised Producer Groups

2010

On-the-spot control weakness — insufficient or inadequate quality of control

FLAT RATE

10,00

EUR

– 9 080 094,98

0,00

– 9 080 094,98

Fruit and Vegetables — Pre-recognised Producer Groups

2011

On-the-spot control weakness — insufficient or inadequate quality of control

FLAT RATE

10,00

EUR

– 17 373 186,08

0,00

– 17 373 186,08

Fruit and Vegetables — Pre-recognised Producer Groups

2012

On-the-spot control weakness — insufficient or inadequate quality of control

FLAT RATE

10,00

EUR

– 25 989 900,32

0,00

– 25 989 900,32

Cross Compliance

2010

1 GAEC not adequately defined and not controlled, CY 2009

FLAT RATE

2,00

EUR

– 3 689 271,34

– 79,06

– 3 689 192,28

Cross Compliance

2011

1 GAEC not adequately defined and not controlled, CY 2009

FLAT RATE

2,00

EUR

– 3 213,44

0,00

– 3 213,44

Cross Compliance

2012

1 GAEC not adequately defined and not controlled, CY 2009

FLAT RATE

2,00

EUR

164,81

0,00

164,81

Cross Compliance

2009

3 GAEC not defined or controlled, incorrect application of repetition, CY 2008

FLAT RATE

2,00

EUR

– 3 120 835,31

– 29 229,92

– 3 091 605,39

Cross Compliance

2010

3 GAEC not defined or controlled, incorrect application of repetition, CY 2008

FLAT RATE

2,00

EUR

– 2 453,25

0,00

– 2 453,25

Cross Compliance

2011

3 GAEC not defined or controlled, incorrect application of repetition, CY 2008

FLAT RATE

2,00

EUR

– 330,26

0,00

– 330,26

Certification

2012

Non-respect of payment deadlines

ONE OFF

EUR

– 8 334,38

– 8 334,38

0,00

Total PL:

EUR

– 62 341 772,96

– 37 643,36

– 62 304 129,60

Member State

Measure

FY

Reason

Type

Correction (%)

Currency

Amount

Deductions

Financial Impact

PL

Cross Compliance

2010

1 GAEC not adequately defined and not controlled, CY 2009

FLAT RATE

2,00

PLN

0,00

– 180,84

180,84

Cross Compliance

2010

3 GAEC not defined or controlled, incorrect application of repetition, CY 2008

FLAT RATE

2,00

PLN

0,00

– 0,12

0,12

Total PL:

PLN

0,00

– 180,96

180,96

Member State

Measure

FY

Reason

Type

Correction (%)

Currency

Amount

Deductions

Financial Impact

PT

Flax and Hemp

2001

Gravely deficient control system

FLAT RATE

25,00

EUR

– 501 445,57

0,00

– 501 445,57

Irregularities

2007

incorrect amount of interest in Annex III for all those cases cleared under the 50/50-rule for FY2006

ONE OFF

0,00

EUR

– 159 635,31

0,00

– 159 635,31

Irregularities

2010

incorrect amount of interest in Annex III for all those cases cleared under the 50/50-rule for FY2007

ONE OFF

0,00

EUR

– 9 699,57

0,00

– 9 699,57

Irregularities

2010

incorrect amount of interest in Annex III for all those cases cleared under the 50/50-rule for FY2008

ONE OFF

0,00

EUR

– 9 579,02

0,00

– 9 579,02

Irregularities

2007

incorrect year of PACA for cases which were cleared under 50/50 rule, or declared as irrecoverable within 4/8 years for FY2006

ONE OFF

0,00

EUR

– 15 985,64

0,00

– 15 985,64

Irregularities

2010

incorrect year of PACA for cases which were cleared under 50/50 rule, or declared as irrecoverable within 4/8 years for FY2008

ONE OFF

0,00

EUR

– 7 183,06

0,00

– 7 183,06

Irregularities

2010

incorrect year of PACA for cases which were cleared under 50/50 rule, or declared as irrecoverable within 4/8 years for FY2009

ONE OFF

0,00

EUR

– 106 753,07

0,00

– 106 753,07

Other Direct Aid — Bovines

2011

Irregularities concerning the eligibility of unidentified animals and concerning control of potentially eligible animals for slaughter premium

ONE OFF

0,00

EUR

– 286 265,67

0,00

– 286 265,67

Other Direct Aid — Bovines

2012

Irregularities concerning the eligibility of unidentified animals and concerning control of potentially eligible animals for slaughter premium

ONE OFF

0,00

EUR

– 2 112,59

0,00

– 2 112,59

Other Direct Aid — Ewe and Goats

2010

Noncompliance with the regular requirements (electronic ID) and late on-the-spot checks

FLAT RATE

5,00

EUR

– 1 364 355,53

0,00

– 1 364 355,53

Other Direct Aid — Ewe and Goats

2011

Noncompliance with the regular requirements (electronic ID) and late on-the-spot checks

FLAT RATE

5,00

EUR

– 12 406,16

0,00

– 12 406,16

Other Direct Aid — Ewe and Goats

2012

Noncompliance with the regular requirements (electronic ID) and late on-the-spot checks

FLAT RATE

5,00

EUR

– 875,95

0,00

– 875,95

Other Direct Aid — Ewe and Goats

2012

Noncompliance with the regular requirements (electronic ID) and late on-the-spot checks

FLAT RATE

25,00

EUR

– 6 882 369,01

0,00

– 6 882 369,01

Other Direct Aids

2010

Weaknesses in LPIS, Coupled Aids CY 2009

FLAT RATE

10,00

EUR

– 3 104 351,60

– 7 964,71

– 3 096 386,89

Other Direct Aids

2011

Weaknesses in LPIS, Coupled Aids, CY 2009

FLAT RATE

10,00

EUR

– 22 262,51

0,00

– 22 262,51

Other Direct Aids

2012

Weaknesses in LPIS, Coupled Aids, CY 2009

FLAT RATE

10,00

EUR

– 397,61

0,00

– 397,61

Other Direct Aids

2011

Weaknesses in LPIS, Coupled Aids, CY 2010

FLAT RATE

10,00

EUR

– 3 075 736,70

0,00

– 3 075 736,70

Other Direct Aids

2012

Weaknesses in LPIS, Coupled Aids, CY 2010

FLAT RATE

10,00

EUR

– 5 970,81

0,00

– 5 970,81

Other Direct Aids

2012

Weaknesses in LPIS, Coupled Aids, CY 2011

FLAT RATE

10,00

EUR

– 3 021 960,91

0,00

– 3 021 960,91

Decoupled Direct Aids

2010

Weaknesses in LPIS, CY 2009

FLAT RATE

10,00

EUR

– 38 487 387,22

0,00

– 38 487 387,22

Decoupled Direct Aids

2011

Weaknesses in LPIS, CY 2009

FLAT RATE

10,00

EUR

– 76 959,21

0,00

– 76 959,21

Decoupled Direct Aids

2012

Weaknesses in LPIS, CY 2009

FLAT RATE

10,00

EUR

– 21 658,30

0,00

– 21 658,30

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

2011

Weaknesses in LPIS, CY 2010

FLAT RATE

5,00

EUR

– 596 448,77

0,00

– 596 448,77

Decoupled Direct Aids

2011

Weaknesses in LPIS, CY 2010

FLAT RATE

10,00

EUR

– 39 743 230,07

0,00

– 39 743 230,07

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

2012

Weaknesses in LPIS, CY 2010

FLAT RATE

5,00

EUR

– 14 755,30

0,00

– 14 755,30

Decoupled Direct Aids

2012

Weaknesses in LPIS, CY 2010

FLAT RATE

10,00

EUR

– 79 741,00

0,00

– 79 741,00

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

2012

Weaknesses in LPIS, CY 2011

FLAT RATE

5,00

EUR

– 506 205,32

0,00

– 506 205,32

Decoupled Direct Aids

2012

Weaknesses in LPIS, CY 2011

FLAT RATE

10,00

EUR

– 39 273 425,47

0,00

– 39 273 425,47

Total PT:

EUR

– 137 389 156,95

– 7 964,71

– 137 381 192,24

Member State

Measure

FY

Reason

Type

Correction (%)

Currency

Amount

Deductions

Financial Impact

SE

Certification

2011

Accounting correction

ONE OFF

EUR

– 162 010,82

0,00

– 162 010,82

Cross Compliance

2010

Reduce scope of control for SMR2, CY 2009

FLAT RATE

2,00

EUR

– 935 582,59

– 923,22

– 934 659,37

Cross Compliance

2011

Reduce scope of control for SMR2, CY 2010

FLAT RATE

2,00

EUR

– 937 501,48

0,00

– 937 501,48

Cross Compliance

2012

Reduce scope of control for SMR2, CY 2011

FLAT RATE

2,00

EUR

– 922 366,51

0,00

– 922 366,51

Total SE:

EUR

– 2 957 461,40

– 923,22

– 2 956 538,18

Member State

Measure

FY

Reason

Type

Correction (%)

Currency

Amount

Deductions

Financial Impact

SI

Certification

2013

EAGF IACS known errors

ONE OFF

EUR

– 285,33

0,00

– 285,33

Total SI:

EUR

– 285,33

0,00

– 285,33

Member State

Measure

FY

Reason

Type

Correction (%)

Currency

Amount

Deductions

Financial Impact

SK

Certification

2012

Extrapolated error in the EAGF non-IACS population

ONE OFF

EUR

– 195 952,67

0,00

– 195 952,67

Certification

2006

Known error in the EAGF non-IACS

ONE OFF

EUR

– 96 733,42

0,00

– 96 733,42

Decoupled Direct Aids

2009

Non increase of the sample and absence of retroactive recoveries — claim year 2008

ONE OFF

0,00

EUR

– 183 679,07

0,00

– 183 679,07

Decoupled Direct Aids

2010

Non increase of the sample and absence of retroactive recoveries — claim year 2009

ONE OFF

0,00

EUR

– 652 124,20

0,00

– 652 124,20

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

2011

On-the-spot check weaknesses

FLAT RATE

2,00

EUR

– 160 973,20

0,00

– 160 973,20

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

2012

On-the-spot check weaknesses

FLAT RATE

2,00

EUR

– 212 310,92

0,00

– 212 310,92

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

2013

On-the-spot check weaknesses

FLAT RATE

2,00

EUR

– 133,03

0,00

– 133,03

Total SK:

EUR

– 1 501 906,51

0,00

– 1 501 906,51

| Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- |
| EUR | – 725 462 955,02 | – 26 198 272,98 | – 699 264 682,04 |
| PLN | 0,00 | – 180,96 | 180,96 |

Currency

Amount

Deductions

Financial Impact

EUR

– 725 462 955,02

– 26 198 272,98

– 699 264 682,04

PLN

0,00

– 180,96

180,96

Budget Item: 6711

| Member State | Measure | FY | Reason | Type | Correction (%) | Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| BE | Certification | 2010 | correction for the most likely errors | ONE OFF | | EUR | – 849 182,72 | 0,00 | – 849 182,72 |
| Certification | 2011 | most likely error and administrative errors | ONE OFF | | EUR | – 222 353,90 | 0,00 | – 222 353,90 |
| Certification | 2012 | most likely error (EARDF non-IACS) | ONE OFF | | EUR | – 268 140,00 | 0,00 | – 268 140,00 |
| Total BE: | EUR | – 1 339 676,62 | 0,00 | – 1 339 676,62 |
| Member State | Measure | FY | Reason | Type | Correction (%) | Currency | Amount | Deductions | Financial Impact |
| BG | Cross Compliance | 2012 | No evaluation of non-compliances, weakness in risk analysis CY2011 | FLAT RATE | 2,00 | EUR | – 69 011,49 | 0,00 | – 69 011,49 |
| Cross Compliance | 2009 | Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2008 | FLAT RATE | 2,00 | EUR | – 16 815,22 | – 1 493,59 | – 15 321,63 |
| Cross Compliance | 2010 | Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2008 | FLAT RATE | 2,00 | EUR | 2 594,34 | 0,00 | 2 594,34 |
| Cross Compliance | 2011 | Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2008 | FLAT RATE | 2,00 | EUR | 374,06 | 0,00 | 374,06 |
| Cross Compliance | 2010 | Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2009 | FLAT RATE | 2,00 | EUR | – 42 258,52 | – 2 078,57 | – 40 179,95 |
| Cross Compliance | 2011 | Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2009 | FLAT RATE | 2,00 | EUR | 703,39 | 0,00 | 703,39 |
| Cross Compliance | 2012 | Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2009 | FLAT RATE | 2,00 | EUR | 790,42 | 0,00 | 790,42 |
| Cross Compliance | 2011 | Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2010 | FLAT RATE | 2,00 | EUR | – 42 144,65 | – 28 767,01 | – 13 377,64 |
| Cross Compliance | 2012 | Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2010 | FLAT RATE | 2,00 | EUR | 1 105,49 | 55,28 | 1 050,21 |
| Total BG: | EUR | – 164 662,18 | – 32 283,89 | – 132 378,29 |
| Member State | Measure | FY | Reason | Type | Correction (%) | Currency | Amount | Deductions | Financial Impact |
| DE | Certification | 2010 | errors found in the procedure of clearance of accounts for financial year 2010 | ONE OFF | 0,00 | EUR | – 155 205,74 | 0,00 | – 155 205,74 |
| Certification | 2012 | Financial errors identified by the Certification Body | ONE OFF | | EUR | – 2 168,71 | 0,00 | – 2 168,71 |
| Certification | 2013 | Financial errors identified by the Certification Body | ONE OFF | | EUR | – 2 552,58 | 0,00 | – 2 552,58 |
| Certification | 2011 | Financial errors in the EAFRD non-IACS population | ONE OFF | | EUR | – 1 281 363,06 | 0,00 | – 1 281 363,06 |
| Certification | 2012 | Financial errors in the EAFRD non-IACS population | ONE OFF | | EUR | – 468 402,54 | – 1 572,93 | – 466 829,61 |
| Rural Development EAFRD Axis 2 (2007-2013, non area related measures) | 2011 | Weakness in the on-the-spot checks | FLAT RATE | 5,00 | EUR | – 139 742,70 | 0,00 | – 139 742,70 |
| Rural Development EAFRD Axis 2 (2007-2013, non area related measures) | 2012 | Weakness in the on-the-spot checks | FLAT RATE | 2,00 | EUR | – 57 671,91 | 0,00 | – 57 671,91 |
| Total DE: | EUR | – 2 107 107,24 | – 1 572,93 | – 2 105 534,31 |
| Member State | Measure | FY | Reason | Type | Correction (%) | Currency | Amount | Deductions | Financial Impact |
| DK | Rural Development EAFRD Axis 1+3 — others (2007-2013) | 2008 | aid paid in excess of the 60 % aid intensity rate stipulated in the Rural Development Programme 2007- 2013 | ONE OFF | 0,00 | EUR | – 740 432,69 | 0,00 | – 740 432,69 |
| Rural Development EAFRD Axis 1+3 — others (2007-2013) | 2009 | aid paid in excess of the 60 % aid intensity rate stipulated in the Rural Development Programme 2007- 2013 | ONE OFF | 0,00 | EUR | – 1 131 207,95 | 0,00 | – 1 131 207,95 |
| Rural Development EAFRD Axis 1+3 — others (2007-2013) | 2010 | aid paid in excess of the 60 % aid intensity rate stipulated in the Rural Development Programme 2007- 2013 | ONE OFF | 0,00 | EUR | – 159 254,22 | 0,00 | – 159 254,22 |
| Rural Development EAFRD Axis 1+3 — others (2007-2013) | 2008 | Insufficient checks under Article 26.2 (d) of Regulation (EC) 1975/2006 | FLAT RATE | 5,00 | EUR | – 67 021,43 | – 24 903,33 | – 42 118,10 |
| Rural Development EAFRD Axis 1+3 — others (2007-2013) | 2009 | Insufficient checks under Article 26.2 (d) of Regulation (EC) 1975/2006 | FLAT RATE | 5,00 | EUR | – 178 668,72 | – 56 560,40 | – 122 108,32 |
| Rural Development EAFRD Axis 1+3 — others (2007-2013) | 2010 | Insufficient checks under Article 26.2 (d) of Regulation (EC) 1975/2006 | FLAT RATE | 5,00 | EUR | – 24 190,83 | – 7 962,71 | – 16 228,12 |
| Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2009 | non-eligible expenditure | ONE OFF | 0,00 | EUR | – 44 363,28 | 0,00 | – 44 363,28 |
| Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2010 | non-eligible expenditure | ONE OFF | 0,00 | EUR | – 23 894,92 | 0,00 | – 23 894,92 |
| Total DK: | EUR | – 2 369 034,04 | – 89 426,44 | – 2 279 607,60 |
| Member State | Measure | FY | Reason | Type | Correction (%) | Currency | Amount | Deductions | Financial Impact |
| EE | Rural Development EAFRD Axis 4 LEADER (2007-2013) | 2012 | Weakness detected for file no 430010782587 (technical specifications modified vs the 3 offers available in the application) | ONE OFF | | EUR | – 30 677,59 | 0,00 | – 30 677,59 |
| Total EE: | EUR | – 30 677,59 | 0,00 | – 30 677,59 |
| Member State | Measure | FY | Reason | Type | Correction (%) | Currency | Amount | Deductions | Financial Impact |
| ES | Rural Development EAFRD Axis 4 LEADER (2007-2013) | 2011 | Cash payments accepted for amounts higher than EUR 3000 | ONE OFF | | EUR | – 3 429,35 | 0,00 | – 3 429,35 |
| Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) | 2011 | DAS 2012 follow up | ONE OFF | | EUR | – 54 678,48 | 0,00 | – 54 678,48 |
| Certification | 2013 | EAFRD non-IACS error calculated by Most Likely Error | ONE OFF | | EUR | – 13 102,05 | 0,00 | – 13 102,05 |
| Certification | 2013 | EAFRD non-IACS random errors and EAGF control statistics | ONE OFF | | EUR | – 292 416,33 | – 243 453,83 | – 48 962,50 |
| Certification | 2013 | EAGF and EAFRD errors in annex III, known errors and Most Likely Error | ONE OFF | | EUR | – 22 195,17 | 0,00 | – 22 195,17 |
| Certification | 2013 | EAGF non-IACS and EAFRD non-IACS known errors | ONE OFF | | EUR | – 26 105,45 | 0,00 | – 26 105,45 |
| Clearance of accounts — Financial Clearance | 2009 | Errors in the measure 123 (Adding value to agricultural and forestry products) | ONE OFF | 0,00 | EUR | – 660 118,11 | 0,00 | – 660 118,11 |
| Certification | 2013 | Interests not declared on annex III amounts regarding EAFRD | ONE OFF | | EUR | – 3 524,23 | 0,00 | – 3 524,23 |
| Certification | 2010 | Known error (EAFRD non-IACS) | ONE OFF | 0,00 | EUR | – 10 900,75 | 0,00 | – 10 900,75 |
| Cross Compliance | 2010 | Limited scope of SMR5 checks, CY2009 | FLAT RATE | 2,00 | EUR | – 21 359,77 | 0,00 | – 21 359,77 |
| Cross Compliance | 2011 | Limited scope of SMR5 checks, CY2009 | FLAT RATE | 2,00 | EUR | – 991,68 | 0,00 | – 991,68 |
| Cross Compliance | 2012 | Limited scope of SMR5 checks, CY2009 | FLAT RATE | 2,00 | EUR | – 17,03 | 0,00 | – 17,03 |
| Rural Development EAFRD Axis 4 LEADER (2007-2013) | 2011 | Missing checks on reasonableness of costs | ONE OFF | | EUR | – 200 000,00 | 0,00 | – 200 000,00 |
| Rural Development EAFRD Axis 4 LEADER (2007-2013) | 2012 | Missing checks on reasonableness of costs | ONE OFF | | EUR | – 494 665,62 | 0,00 | – 494 665,62 |
| Total ES: | EUR | – 1 803 504,02 | – 243 453,83 | – 1 560 050,19 |
| Member State | Measure | FY | Reason | Type | Correction (%) | Currency | Amount | Deductions | Financial Impact |
| FI | Cross Compliance | 2011 | Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2010 | FLAT RATE | 2,00 | EUR | – 117 417,02 | – 1 255,65 | – 116 161,37 |
| Cross Compliance | 2012 | Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2010 | FLAT RATE | 2,00 | EUR | 296,44 | 0,00 | 296,44 |
| Cross Compliance | 2013 | Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2010 | FLAT RATE | 2,00 | EUR | 119,20 | 0,00 | 119,20 |
| Cross Compliance | 2011 | Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2011 | FLAT RATE | 2,00 | EUR | – 322 314,30 | 0,00 | – 322 314,30 |
| Cross Compliance | 2012 | Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2011 | FLAT RATE | 2,00 | EUR | – 124 630,16 | – 1 116,39 | – 123 513,77 |
| Cross Compliance | 2013 | Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2011 | FLAT RATE | 2,00 | EUR | 237,29 | 0,00 | 237,29 |
| Cross Compliance | 2012 | Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2012 | FLAT RATE | 2,00 | EUR | – 322 673,61 | 0,00 | – 322 673,61 |
| Cross Compliance | 2013 | Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2012 | FLAT RATE | 2,00 | EUR | – 148 165,33 | 0,00 | – 148 165,33 |
| Total FI: | EUR | – 1 034 547,49 | – 2 372,04 | – 1 032 175,45 |
| Member State | Measure | FY | Reason | Type | Correction (%) | Currency | Amount | Deductions | Financial Impact |
| FR | Certification | 2011 | correction of error from previous exercise (FY 2008) | ONE OFF | | EUR | – 316,93 | 0,00 | – 316,93 |
| Certification | 2011 | correction of Most Likely Error | ONE OFF | | EUR | – 64 506,94 | 0,00 | – 64 506,94 |
| Clearance of Accounts — Conformity Clearance | 2011 | Known error (EAFRD Non- IACS) | ONE OFF | 0,00 | EUR | – 782 916,85 | 0,00 | – 782 916,85 |
| Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2011 | Lack of animal-counting and then of assessment of the livestock density during on-the-spot checks | FLAT RATE | 10,00 | EUR | – 22 305 396,89 | – 2 656 820,83 | – 19 648 576,06 |
| Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2012 | Lack of animal-counting and then of assessment of the livestock density during on-the-spot checks | FLAT RATE | 10,00 | EUR | – 46 755 450,92 | – 9 650 360,15 | – 37 105 090,77 |
| Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2013 | Lack of animal-counting and then of assessment of the livestock density during on-the-spot checks | FLAT RATE | 10,00 | EUR | – 46 471 360,90 | – 4 948 400,38 | – 41 522 960,52 |
| Certification | 2012 | Most Likely Error correction | ONE OFF | | EUR | – 63 400,43 | 0,00 | – 63 400,43 |
| Clearance of Accounts — Conformity Clearance | 2011 | Most likely error (EAFRD IACS) | ONE OFF | 0,00 | EUR | – 7 657 843,46 | – 7 637 276,78 | – 20 566,68 |
| Clearance of Accounts — Conformity Clearance | 2011 | Most likely error (EAFRD Non- IACS) | ONE OFF | 0,00 | EUR | – 1 750 641,89 | – 372 722,18 | – 1 377 919,71 |
| Total FR: | EUR | – 125 851 835,21 | – 25 265 580,32 | – 100 586 254,89 |
| Member State | Measure | FY | Reason | Type | Correction (%) | Currency | Amount | Deductions | Financial Impact |
| GB | Certification | 2011 | Financial errors in the EAFRD non-IACS population | ONE OFF | | EUR | – 1 306 993,00 | 0,00 | – 1 306 993,00 |
| Certification | 2012 | Financial errors in the EAFRD non-IACS population | ONE OFF | | EUR | – 1 596 378,44 | 0,00 | – 1 596 378,44 |
| Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2010 | weaknesses in cross-checks and on-the-spot controls | FLAT RATE | 2,00 | EUR | – 300 348,62 | – 3 991,44 | – 296 357,18 |
| Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2010 | weaknesses in cross-checks and on-the-spot controls | FLAT RATE | 5,00 | EUR | – 1 413 238,27 | 0,00 | – 1 413 238,27 |
| Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2011 | weaknesses in cross-checks and on-the-spot controls | FLAT RATE | 2,00 | EUR | – 103 768,07 | – 99 876,41 | – 3 891,66 |
| Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2011 | weaknesses in cross-checks and on-the-spot controls | FLAT RATE | 5,00 | EUR | – 2 996 703,65 | 0,00 | – 2 996 703,65 |
| Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2012 | weaknesses in cross-checks and on-the-spot controls | FLAT RATE | 2,00 | EUR | – 1 424,63 | – 1 424,63 | 0,00 |
| Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2012 | weaknesses in cross-checks and on-the-spot controls | FLAT RATE | 5,00 | EUR | – 564 186,68 | 0,00 | – 564 186,68 |
| Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2012 | Weaknesses in the LPIS-GIS and in the on-the-spot checks | FLAT RATE | 2,00 | EUR | – 655,53 | 0,00 | – 655,53 |
| Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2011 | Weaknesses in the LPIS-GIS and the in on-the-spot checks | FLAT RATE | 2,00 | EUR | – 99 876,41 | 0,00 | – 99 876,41 |
| Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2012 | Weaknesses in the LPIS-GIS and the in on-the-spot checks | FLAT RATE | 2,00 | EUR | – 75 788,97 | 0,00 | – 75 788,97 |
| Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2011 | Weaknesses in updating LPIS maximum eligible area, Agri-environment measures, CY 2010 | FLAT RATE | 5,00 | EUR | – 221 950,51 | 0,00 | – 221 950,51 |
| Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2012 | Weaknesses in updating LPIS maximum eligible area, Agri-environment measures, CY 2010 | FLAT RATE | 5,00 | EUR | – 69 387,51 | 0,00 | – 69 387,51 |
| Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2012 | Weaknesses in updating LPIS maximum eligible area, Agri-environment measures, CY 2011 | FLAT RATE | 5,00 | EUR | – 160 272,96 | 0,00 | – 160 272,96 |
| Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2013 | Weaknesses in updating LPIS maximum eligible area, Agri-environment measures, CY 2012 | FLAT RATE | 5,00 | EUR | – 229 071,45 | 0,00 | – 229 071,45 |
| Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2011 | Weaknesses in updating LPIS maximum eligible area, Less-favoured area, CY 2010 | EXTRAPOLATED | 4,93 | EUR | – 606 376,23 | 0,00 | – 606 376,23 |
| Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2012 | Weaknesses in updating LPIS maximum eligible area, Less-favoured area, CY 2010 | EXTRAPOLATED | 4,93 | EUR | – 799,88 | 0,00 | – 799,88 |
| Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2012 | Weaknesses in updating LPIS maximum eligible area, Less-favoured area, CY 2011 | EXTRAPOLATED | 7,23 | EUR | – 1 313 436,22 | 0,00 | – 1 313 436,22 |
| Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2013 | Weaknesses in updating LPIS maximum eligible area, Less-favoured area, CY 2012 | EXTRAPOLATED | 4,93 | EUR | – 12 197,20 | 0,00 | – 12 197,20 |
| Total GB: | EUR | – 11 072 854,23 | – 105 292,48 | – 10 967 561,75 |
| Member State | Measure | FY | Reason | Type | Correction (%) | Currency | Amount | Deductions | Financial Impact |
| GR | Cross Compliance | 2010 | Incomplete check for 3 SMR and 1 GAEC, CY 2009 | FLAT RATE | 2,00 | EUR | – 153 198,35 | – 5 327,59 | – 147 870,76 |
| Cross Compliance | 2011 | Incomplete check for 3 SMR and 1 GAEC, CY 2009 | FLAT RATE | 2,00 | EUR | – 187 418,78 | 0,00 | – 187 418,78 |
| Cross Compliance | 2012 | Incomplete check for 3 SMR and 1 GAEC, CY 2009 | FLAT RATE | 2,00 | EUR | – 2 231,63 | 0,00 | – 2 231,63 |
| Cross Compliance | 2010 | Incomplete check for 3 SMR and 1 GAEC, CY 2010 | FLAT RATE | 2,00 | EUR | – 35 104,46 | 0,00 | – 35 104,46 |
| Cross Compliance | 2011 | Incomplete check for 3 SMR and 1 GAEC, CY 2010 | FLAT RATE | 2,00 | EUR | – 204 353,87 | 0,00 | – 204 353,87 |
| Cross Compliance | 2012 | Incomplete check for 3 SMR and 1 GAEC, CY 2010 | FLAT RATE | 2,00 | EUR | – 36 611,23 | 0,00 | – 36 611,23 |
| Cross Compliance | 2013 | Incomplete check for 3 SMR and 1 GAEC, CY 2010 | FLAT RATE | 2,00 | EUR | – 4 633,82 | 0,00 | – 4 633,82 |
| Cross Compliance | 2011 | Incomplete check for 3 SMR and 1 GAEC, CY 2011 | FLAT RATE | 2,00 | EUR | – 61 471,51 | 0,00 | – 61 471,51 |
| Cross Compliance | 2012 | Incomplete check for 3 SMR and 1 GAEC, CY 2011 | FLAT RATE | 2,00 | EUR | – 324 047,75 | 0,00 | – 324 047,75 |
| Cross Compliance | 2013 | Incomplete check for 3 SMR and 1 GAEC, CY 2011 | FLAT RATE | 2,00 | EUR | – 24 741,40 | 0,00 | – 24 741,40 |
| Total GR: | EUR | – 1 033 812,80 | – 5 327,59 | – 1 028 485,21 |
| Member State | Measure | FY | Reason | Type | Correction (%) | Currency | Amount | Deductions | Financial Impact |
| HU | Cross Compliance | 2011 | Ineffective or partial checks for 4 SMRs, CY2010 | FLAT RATE | 2,00 | EUR | – 312 467,18 | – 0,47 | – 312 466,71 |
| Cross Compliance | 2012 | Ineffective or partial checks for 4 SMRs, CY2011 | FLAT RATE | 2,00 | EUR | – 298 558,71 | 0,00 | – 298 558,71 |
| Cross Compliance | 2009 | No definition of a GAEC standard, CY2008 | FLAT RATE | 2,00 | EUR | – 42 691,18 | – 1 096,09 | – 41 595,09 |
| Cross Compliance | 2010 | No definition of a GAEC standard, Ineffective or partial checks for 4 SMRs, CY2009 | FLAT RATE | 2,00 | EUR | – 277 887,36 | – 390,56 | – 277 496,80 |
| Total HU: | EUR | – 931 604,43 | – 1 487,12 | – 930 117,31 |
| Member State | Measure | FY | Reason | Type | Correction (%) | Currency | Amount | Deductions | Financial Impact |
| IT | Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) | 2011 | Non-respect of 18 months deadline — Art. 13(4) of Reg.1974/2006 | FLAT RATE | 5,00 | EUR | – 38 931,65 | 0,00 | – 38 931,65 |
| Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) | 2012 | Non-respect of 18 months deadline — Art. 13(4) of Reg.1974/2006 | FLAT RATE | 5,00 | EUR | – 220 159,01 | 0,00 | – 220 159,01 |
| Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) | 2013 | Non-respect of 18 months deadline — Art. 13(4) of Reg.1974/2006 | FLAT RATE | 5,00 | EUR | – 222 762,74 | – 1 364 263,70 | 1 141 500,96 |
| Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2011 | Weaknesses on the on-the-spot controls | FLAT RATE | 2,00 | EUR | – 89 263,40 | 0,00 | – 89 263,40 |
| Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2011 | Weaknesses on the on-the-spot controls | FLAT RATE | 5,00 | EUR | – 561 912,24 | 0,00 | – 561 912,24 |
| Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2012 | Weaknesses on the on-the-spot controls | FLAT RATE | 2,00 | EUR | – 88 547,61 | 0,00 | – 88 547,61 |
| Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2012 | Weaknesses on the on-the-spot controls | FLAT RATE | 5,00 | EUR | – 770 037,00 | 0,00 | – 770 037,00 |
| Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2011 | Weakness in the on the spot checks | FLAT RATE | 2,00 | EUR | – 6 013,85 | 0,00 | – 6 013,85 |
| Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2011 | Weakness in the on the spot checks | FLAT RATE | 5,00 | EUR | – 475 521,25 | 0,00 | – 475 521,25 |
| Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2012 | Weakness in the on the spot checks | FLAT RATE | 2,00 | EUR | – 9 979,46 | 0,00 | – 9 979,46 |
| Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2012 | Weakness in the on the spot checks | FLAT RATE | 5,00 | EUR | – 180 719,23 | 0,00 | – 180 719,23 |
| Total IT: | EUR | – 2 663 847,44 | – 1 364 263,70 | – 1 299 583,74 |
| Member State | Measure | FY | Reason | Type | Correction (%) | Currency | Amount | Deductions | Financial Impact |
| LT | Rural Development EAFRD Axis 1 — Measures with flat rate support | 2011 | deficiencies in the Early Retirement scheme | FLAT RATE | 5,00 | EUR | – 723 284,18 | 0,00 | – 723 284,18 |
| Rural Development EAFRD Axis 1 — Measures with flat rate support | 2012 | deficiencies in the Early Retirement scheme | FLAT RATE | 5,00 | EUR | – 637 047,08 | 0,00 | – 637 047,08 |
| Rural Development EAFRD Axis 1 — Measures with flat rate support | 2013 | deficiencies in the Early Retirement scheme | FLAT RATE | 5,00 | EUR | – 577 968,82 | 0,00 | – 577 968,82 |
| Total LT: | EUR | – 1 938 300,08 | 0,00 | – 1 938 300,08 |
| Member State | Measure | FY | Reason | Type | Correction (%) | Currency | Amount | Deductions | Financial Impact |
| LU | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2012 | Control weaknesses | FLAT RATE | 2,00 | EUR | – 9 535,97 | 0,00 | – 9 535,97 |
| Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2013 | Control weaknesses | FLAT RATE | 2,00 | EUR | – 10 852,37 | 0,00 | – 10 852,37 |
| Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2007 | Recovery of expenses and payments in installments | ONE OFF | | EUR | – 1 698,74 | 0,00 | – 1 698,74 |
| Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2009 | Recovery of expenses and payments in installments | ONE OFF | | EUR | – 81 935,90 | 0,00 | – 81 935,90 |
| Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2010 | Recovery of expenses and payments in installments | ONE OFF | | EUR | – 15 911,78 | 0,00 | – 15 911,78 |
| Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2011 | Recovery of expenses and payments in installments | ONE OFF | | EUR | – 143 677,09 | – 1 058,16 | – 142 618,93 |
| Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2012 | Recovery of expenses and payments in installments | ONE OFF | | EUR | – 85 606,50 | 0,00 | – 85 606,50 |
| Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2013 | Recovery of expenses and payments in installments | ONE OFF | | EUR | – 3 346,10 | 0,00 | – 3 346,10 |
| Cross Compliance | 2010 | Weaknesses in controls and sanctions for many SMR, CY2009 | FLAT RATE | 5,00 | EUR | – 33 426,58 | – 756,39 | – 32 670,19 |
| Cross Compliance | 2011 | Weaknesses in controls and sanctions for many SMR, CY2009 | FLAT RATE | 5,00 | EUR | – 267,21 | 0,00 | – 267,21 |
| Cross Compliance | 2012 | Weaknesses in controls and sanctions for many SMR, CY2009 | FLAT RATE | 5,00 | EUR | – 73,03 | 0,00 | – 73,03 |
| Cross Compliance | 2010 | Weaknesses in controls and sanctions for many SMR, CY2010 | FLAT RATE | 5,00 | EUR | 4,54 | 0,00 | 4,54 |
| Cross Compliance | 2011 | Weaknesses in controls and sanctions for many SMR, CY2010 | FLAT RATE | 5,00 | EUR | – 37 044,42 | – 724,56 | – 36 319,86 |
| Cross Compliance | 2012 | Weaknesses in controls and sanctions for many SMR, CY2010 | FLAT RATE | 5,00 | EUR | – 795,19 | 0,00 | – 795,19 |
| Cross Compliance | 2013 | Weaknesses in controls and sanctions for many SMR, CY2010 | FLAT RATE | 5,00 | EUR | – 17,23 | 0,00 | – 17,23 |
| Cross Compliance | 2011 | Weaknesses in controls for some SMR, CY2011 | FLAT RATE | 2,00 | EUR | – 1 127,36 | 0,00 | – 1 127,36 |
| Cross Compliance | 2012 | Weaknesses in controls for some SMR, CY2011 | FLAT RATE | 2,00 | EUR | – 14 826,04 | – 190,28 | – 14 635,76 |
| Cross Compliance | 2013 | Weaknesses in controls for some SMR, CY2011 | FLAT RATE | 2,00 | EUR | – 43,48 | 0,00 | – 43,48 |
| Cross Compliance | 2012 | Weaknesses in controls for some SMR, CY2012 | FLAT RATE | 2,00 | EUR | – 16,59 | 0,00 | – 16,59 |
| Cross Compliance | 2013 | Weaknesses in controls for some SMR, CY2012 | FLAT RATE | 2,00 | EUR | – 14 920,14 | – 70,99 | – 14 849,15 |
| Total LU: | EUR | – 455 117,18 | – 2 800,38 | – 452 316,80 |
| Member State | Measure | FY | Reason | Type | Correction (%) | Currency | Amount | Deductions | Financial Impact |
| NL | Certification | 2013 | Most likely error | ONE OFF | | EUR | – 42 793,00 | 0,00 | – 42 793,00 |
| Cross Compliance | 2011 | Partial control of four SMRs, CY 2010 | FLAT RATE | 2,00 | EUR | – 43 836,31 | 0,00 | – 43 836,31 |
| Cross Compliance | 2012 | Partial control of four SMRs, CY 2011 | FLAT RATE | 2,00 | EUR | – 73 073,89 | 0,00 | – 73 073,89 |
| Cross Compliance | 2010 | Two GAEC missing, partial control of three SMRs, CY 2009 | FLAT RATE | 2,00 | EUR | – 34 616,83 | 0,00 | – 34 616,83 |
| Total NL: | EUR | – 194 320,03 | 0,00 | – 194 320,03 |
| Member State | Measure | FY | Reason | Type | Correction (%) | Currency | Amount | Deductions | Financial Impact |
| PL | Cross Compliance | 2010 | 1 GAEC not adequately defined and not controlled, CY 2009 | FLAT RATE | 2,00 | EUR | – 920 956,49 | – 2 599,64 | – 918 356,85 |
| Cross Compliance | 2011 | 1 GAEC not adequately defined and not controlled, CY 2009 | FLAT RATE | 2,00 | EUR | – 1 637,99 | 0,00 | – 1 637,99 |
| Cross Compliance | 2012 | 1 GAEC not adequately defined and not controlled, CY 2009 | FLAT RATE | 2,00 | EUR | 829,37 | 0,00 | 829,37 |
| Cross Compliance | 2009 | 3 GAEC not defined or controlled, incorrect application of repetition, CY 2008 | FLAT RATE | 2,00 | EUR | – 859 668,25 | – 17 327,49 | – 842 340,76 |
| Cross Compliance | 2010 | 3 GAEC not defined or controlled, incorrect application of repetition, CY 2008 | FLAT RATE | 2,00 | EUR | – 671,06 | 0,00 | – 671,06 |
| Cross Compliance | 2011 | 3 GAEC not defined or controlled, incorrect application of repetition, CY 2008 | FLAT RATE | 2,00 | EUR | 1 493,39 | 0,00 | 1 493,39 |
| Total PL: | EUR | – 1 780 611,03 | – 19 927,13 | – 1 760 683,90 |
| Member State | Measure | FY | Reason | Type | Correction (%) | Currency | Amount | Deductions | Financial Impact |
| PT | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2009 | Weaknesses in LPIS, RD, CY2009 | FLAT RATE | 5,00 | EUR | – 4 465 827,52 | – 816 938,24 | – 3 648 889,28 |
| Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2010 | Weaknesses in LPIS, RD, CY2009 | FLAT RATE | 5,00 | EUR | – 2 780 072,82 | – 449 485,15 | – 2 330 587,67 |
| Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2011 | Weaknesses in LPIS, RD, CY2009 | FLAT RATE | 5,00 | EUR | – 82 221,34 | 0,00 | – 82 221,34 |
| Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2012 | Weaknesses in LPIS, RD, CY2009 | FLAT RATE | 5,00 | EUR | – 14 201,20 | 0,00 | – 14 201,20 |
| Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2010 | Weaknesses in LPIS, RD, CY2010 | FLAT RATE | 5,00 | EUR | – 3 749 104,01 | 0,00 | – 3 749 104,01 |
| Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2011 | Weaknesses in LPIS, RD, CY2010 | FLAT RATE | 5,00 | EUR | – 4 067 474,49 | 0,00 | – 4 067 474,49 |
| Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2012 | Weaknesses in LPIS, RD, CY2010 | FLAT RATE | 5,00 | EUR | – 229 875,48 | 0,00 | – 229 875,48 |
| Total PT: | EUR | – 15 388 776,86 | – 1 266 423,39 | – 14 122 353,47 |
| Member State | Measure | FY | Reason | Type | Correction (%) | Currency | Amount | Deductions | Financial Impact |
| RO | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2011 | Verification of the eligibility criteria for SME | FLAT RATE | 5,00 | EUR | – 3 355 151,85 | 0,00 | – 3 355 151,85 |
| Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2012 | Verification of the eligibility criteria for SME | FLAT RATE | 5,00 | EUR | – 287 527,73 | 0,00 | – 287 527,73 |
| Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2011 | Lack of traceability of checks carried out on the spot | FLAT RATE | 2,00 | EUR | – 2 731 178,66 | – 2 731 178,66 | 0,00 |
| Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2009 | non-efficient eligibility check and non-efficient cost reasonableness verification | FLAT RATE | 10,00 | EUR | – 1 133 070,66 | 0,00 | – 1 133 070,66 |
| Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2010 | non-efficient eligibility check and non-efficient cost reasonableness verification | FLAT RATE | 10,00 | EUR | – 5 770 820,63 | 0,00 | – 5 770 820,63 |
| Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2011 | non-efficient eligibility check and non-efficient cost reasonableness verification | FLAT RATE | 10,00 | EUR | – 950 205,57 | 0,00 | – 950 205,57 |
| Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2012 | non-efficient eligibility check and non-efficient cost reasonableness verification | FLAT RATE | 10,00 | EUR | – 7 608 827,95 | 0,00 | – 7 608 827,95 |
| Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2009 | Not enough control on the reasonableness of the costs (purchases of goods) | FLAT RATE | 5,00 | EUR | – 2 620 758,90 | – 2 620 758,90 | 0,00 |
| Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2010 | Not enough control on the reasonableness of the costs (purchases of goods) | FLAT RATE | 5,00 | EUR | – 4 160 449,26 | – 4 160 449,26 | 0,00 |
| Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2011 | Not enough control on the reasonableness of the costs (purchases of goods) | FLAT RATE | 5,00 | EUR | – 3 638 274,92 | 0,00 | – 3 638 274,92 |
| Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2012 | Not enough control on the reasonableness of the costs (purchases of goods) | FLAT RATE | 5,00 | EUR | – 3 118 370,51 | 0,00 | – 3 118 370,51 |
| Total RO: | EUR | – 35 374 636,64 | – 9 512 386,82 | – 25 862 249,82 |
| Member State | Measure | FY | Reason | Type | Correction (%) | Currency | Amount | Deductions | Financial Impact |
| SE | Clearance of Accounts — Conformity Clearance | 2013 | Known Error (EAFRD-IACS population) | ONE OFF | 0,00 | EUR | – 488,09 | 0,00 | – 488,09 |
| Certification | 2011 | Most Likely Error (EAFRD non-IACS) | ONE OFF | | EUR | – 1 649 879,53 | 0,00 | – 1 649 879,53 |
| Clearance of Accounts — Conformity Clearance | 2013 | Most Likely Error (EAFRD non-IACS population) | ONE OFF | 0,00 | EUR | – 730 668,81 | 0,00 | – 730 668,81 |
| Cross Compliance | 2010 | Reduce scope of control for SMR2, RD, CY 2009 | FLAT RATE | 2,00 | EUR | – 138 868,55 | 0,00 | – 138 868,55 |
| Cross Compliance | 2011 | Reduce scope of control for SMR2, RD, CY 2010 | FLAT RATE | 2,00 | EUR | – 189 154,34 | 0,00 | – 189 154,34 |
| Cross Compliance | 2012 | Reduce scope of control for SMR2, RD, CY 2011 | FLAT RATE | 2,00 | EUR | – 196 441,61 | 0,00 | – 196 441,61 |
| Total SE: | EUR | – 2 905 500,93 | 0,00 | – 2 905 500,93 |
| Member State | Measure | FY | Reason | Type | Correction (%) | Currency | Amount | Deductions | Financial Impact |
| SI | Certification | 2013 | EAFRD debts prematurely declared irrecoverable | ONE OFF | | EUR | – 1 214,10 | 0,00 | – 1 214,10 |
| Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2011 | Lack of administrative checks — crop rotation | ONE OFF | | EUR | – 136 630,13 | 0,00 | – 136 630,13 |
| Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2011 | Lack of administrative checks related to specific commitments under certain agro-environement measures (214) | ONE OFF | | EUR | – 9 476,10 | 0,00 | – 9 476,10 |
| Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2012 | Lack of administrative checks related to specific commitments under certain agro-environement measures (214) | ONE OFF | | EUR | – 9 463,42 | 0,00 | – 9 463,42 |
| Total SI: | EUR | – 156 783,75 | 0,00 | – 156 783,75 |

Member State

Measure

FY

Reason

Type

Correction (%)

Currency

Amount

Deductions

Financial Impact

BE

Certification

2010

correction for the most likely errors

ONE OFF

EUR

– 849 182,72

0,00

– 849 182,72

Certification

2011

most likely error and administrative errors

ONE OFF

EUR

– 222 353,90

0,00

– 222 353,90

Certification

2012

most likely error (EARDF non-IACS)

ONE OFF

EUR

– 268 140,00

0,00

– 268 140,00

Total BE:

EUR

– 1 339 676,62

0,00

– 1 339 676,62

Member State

Measure

FY

Reason

Type

Correction (%)

Currency

Amount

Deductions

Financial Impact

BG

Cross Compliance

2012

No evaluation of non-compliances, weakness in risk analysis CY2011

FLAT RATE

2,00

EUR

– 69 011,49

0,00

– 69 011,49

Cross Compliance

2009

Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2008

FLAT RATE

2,00

EUR

– 16 815,22

– 1 493,59

– 15 321,63

Cross Compliance

2010

Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2008

FLAT RATE

2,00

EUR

2 594,34

0,00

2 594,34

Cross Compliance

2011

Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2008

FLAT RATE

2,00

EUR

374,06

0,00

374,06

Cross Compliance

2010

Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2009

FLAT RATE

2,00

EUR

– 42 258,52

– 2 078,57

– 40 179,95

Cross Compliance

2011

Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2009

FLAT RATE

2,00

EUR

703,39

0,00

703,39

Cross Compliance

2012

Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2009

FLAT RATE

2,00

EUR

790,42

0,00

790,42

Cross Compliance

2011

Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2010

FLAT RATE

2,00

EUR

– 42 144,65

– 28 767,01

– 13 377,64

Cross Compliance

2012

Weaknesses in the control of 3 GAEC standards, No evaluation of non-compliances, CY2010

FLAT RATE

2,00

EUR

1 105,49

55,28

1 050,21

Total BG:

EUR

– 164 662,18

– 32 283,89

– 132 378,29

Member State

Measure

FY

Reason

Type

Correction (%)

Currency

Amount

Deductions

Financial Impact

DE

Certification

2010

errors found in the procedure of clearance of accounts for financial year 2010

ONE OFF

0,00

EUR

– 155 205,74

0,00

– 155 205,74

Certification

2012

Financial errors identified by the Certification Body

ONE OFF

EUR

– 2 168,71

0,00

– 2 168,71

Certification

2013

Financial errors identified by the Certification Body

ONE OFF

EUR

– 2 552,58

0,00

– 2 552,58

Certification

2011

Financial errors in the EAFRD non-IACS population

ONE OFF

EUR

– 1 281 363,06

0,00

– 1 281 363,06

Certification

2012

Financial errors in the EAFRD non-IACS population

ONE OFF

EUR

– 468 402,54

– 1 572,93

– 466 829,61

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

2011

Weakness in the on-the-spot checks

FLAT RATE

5,00

EUR

– 139 742,70

0,00

– 139 742,70

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

2012

Weakness in the on-the-spot checks

FLAT RATE

2,00

EUR

– 57 671,91

0,00

– 57 671,91

Total DE:

EUR

– 2 107 107,24

– 1 572,93

– 2 105 534,31

Member State

Measure

FY

Reason

Type

Correction (%)

Currency

Amount

Deductions

Financial Impact

DK

Rural Development EAFRD Axis 1+3 — others (2007-2013)

2008

aid paid in excess of the 60 % aid intensity rate stipulated in the Rural Development Programme 2007- 2013

ONE OFF

0,00

EUR

– 740 432,69

0,00

– 740 432,69

Rural Development EAFRD Axis 1+3 — others (2007-2013)

2009

aid paid in excess of the 60 % aid intensity rate stipulated in the Rural Development Programme 2007- 2013

ONE OFF

0,00

EUR

– 1 131 207,95

0,00

– 1 131 207,95

Rural Development EAFRD Axis 1+3 — others (2007-2013)

2010

aid paid in excess of the 60 % aid intensity rate stipulated in the Rural Development Programme 2007- 2013

ONE OFF

0,00

EUR

– 159 254,22

0,00

– 159 254,22

Rural Development EAFRD Axis 1+3 — others (2007-2013)

2008

Insufficient checks under Article 26.2 (d) of Regulation (EC) 1975/2006

FLAT RATE

5,00

EUR

– 67 021,43

– 24 903,33

– 42 118,10

Rural Development EAFRD Axis 1+3 — others (2007-2013)

2009

Insufficient checks under Article 26.2 (d) of Regulation (EC) 1975/2006

FLAT RATE

5,00

EUR

– 178 668,72

– 56 560,40

– 122 108,32

Rural Development EAFRD Axis 1+3 — others (2007-2013)

2010

Insufficient checks under Article 26.2 (d) of Regulation (EC) 1975/2006

FLAT RATE

5,00

EUR

– 24 190,83

– 7 962,71

– 16 228,12

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

2009

non-eligible expenditure

ONE OFF

0,00

EUR

– 44 363,28

0,00

– 44 363,28

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

2010

non-eligible expenditure

ONE OFF

0,00

EUR

– 23 894,92

0,00

– 23 894,92

Total DK:

EUR

– 2 369 034,04

– 89 426,44

– 2 279 607,60

Member State

Measure

FY

Reason

Type

Correction (%)

Currency

Amount

Deductions

Financial Impact

EE

Rural Development EAFRD Axis 4 LEADER (2007-2013)

2012

Weakness detected for file no 430010782587 (technical specifications modified vs the 3 offers available in the application)

ONE OFF

EUR

– 30 677,59

0,00

– 30 677,59

Total EE:

EUR

– 30 677,59

0,00

– 30 677,59

Member State

Measure

FY

Reason

Type

Correction (%)

Currency

Amount

Deductions

Financial Impact

ES

Rural Development EAFRD Axis 4 LEADER (2007-2013)

2011

Cash payments accepted for amounts higher than EUR 3000

ONE OFF

EUR

– 3 429,35

0,00

– 3 429,35

Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)

2011

DAS 2012 follow up

ONE OFF

EUR

– 54 678,48

0,00

– 54 678,48

Certification

2013

EAFRD non-IACS error calculated by Most Likely Error

ONE OFF

EUR

– 13 102,05

0,00

– 13 102,05

Certification

2013

EAFRD non-IACS random errors and EAGF control statistics

ONE OFF

EUR

– 292 416,33

– 243 453,83

– 48 962,50

Certification

2013

EAGF and EAFRD errors in annex III, known errors and Most Likely Error

ONE OFF

EUR

– 22 195,17

0,00

– 22 195,17

Certification

2013

EAGF non-IACS and EAFRD non-IACS known errors

ONE OFF

EUR

– 26 105,45

0,00

– 26 105,45

Clearance of accounts — Financial Clearance

2009

Errors in the measure 123 (Adding value to agricultural and forestry products)

ONE OFF

0,00

EUR

– 660 118,11

0,00

– 660 118,11

Certification

2013

Interests not declared on annex III amounts regarding EAFRD

ONE OFF

EUR

– 3 524,23

0,00

– 3 524,23

Certification

2010

Known error (EAFRD non-IACS)

ONE OFF

0,00

EUR

– 10 900,75

0,00

– 10 900,75

Cross Compliance

2010

Limited scope of SMR5 checks, CY2009

FLAT RATE

2,00

EUR

– 21 359,77

0,00

– 21 359,77

Cross Compliance

2011

Limited scope of SMR5 checks, CY2009

FLAT RATE

2,00

EUR

– 991,68

0,00

– 991,68

Cross Compliance

2012

Limited scope of SMR5 checks, CY2009

FLAT RATE

2,00

EUR

– 17,03

0,00

– 17,03

Rural Development EAFRD Axis 4 LEADER (2007-2013)

2011

Missing checks on reasonableness of costs

ONE OFF

EUR

– 200 000,00

0,00

– 200 000,00

Rural Development EAFRD Axis 4 LEADER (2007-2013)

2012

Missing checks on reasonableness of costs

ONE OFF

EUR

– 494 665,62

0,00

– 494 665,62

Total ES:

EUR

– 1 803 504,02

– 243 453,83

– 1 560 050,19

Member State

Measure

FY

Reason

Type

Correction (%)

Currency

Amount

Deductions

Financial Impact

FI

Cross Compliance

2011

Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2010

FLAT RATE

2,00

EUR

– 117 417,02

– 1 255,65

– 116 161,37

Cross Compliance

2012

Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2010

FLAT RATE

2,00

EUR

296,44

0,00

296,44

Cross Compliance

2013

Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2010

FLAT RATE

2,00

EUR

119,20

0,00

119,20

Cross Compliance

2011

Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2011

FLAT RATE

2,00

EUR

– 322 314,30

0,00

– 322 314,30

Cross Compliance

2012

Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2011

FLAT RATE

2,00

EUR

– 124 630,16

– 1 116,39

– 123 513,77

Cross Compliance

2013

Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2011

FLAT RATE

2,00

EUR

237,29

0,00

237,29

Cross Compliance

2012

Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2012

FLAT RATE

2,00

EUR

– 322 673,61

0,00

– 322 673,61

Cross Compliance

2013

Partial checks for one GAEC and SMR2, 3, 7, 8, 11 and 16-18, CY2012

FLAT RATE

2,00

EUR

– 148 165,33

0,00

– 148 165,33

Total FI:

EUR

– 1 034 547,49

– 2 372,04

– 1 032 175,45

Member State

Measure

FY

Reason

Type

Correction (%)

Currency

Amount

Deductions

Financial Impact

FR

Certification

2011

correction of error from previous exercise (FY 2008)

ONE OFF

EUR

– 316,93

0,00

– 316,93

Certification

2011

correction of Most Likely Error

ONE OFF

EUR

– 64 506,94

0,00

– 64 506,94

Clearance of Accounts — Conformity Clearance

2011

Known error (EAFRD Non- IACS)

ONE OFF

0,00

EUR

– 782 916,85

0,00

– 782 916,85

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

2011

Lack of animal-counting and then of assessment of the livestock density during on-the-spot checks

FLAT RATE

10,00

EUR

– 22 305 396,89

– 2 656 820,83

– 19 648 576,06

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

2012

Lack of animal-counting and then of assessment of the livestock density during on-the-spot checks

FLAT RATE

10,00

EUR

– 46 755 450,92

– 9 650 360,15

– 37 105 090,77

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

2013

Lack of animal-counting and then of assessment of the livestock density during on-the-spot checks

FLAT RATE

10,00

EUR

– 46 471 360,90

– 4 948 400,38

– 41 522 960,52

Certification

2012

Most Likely Error correction

ONE OFF

EUR

– 63 400,43

0,00

– 63 400,43

Clearance of Accounts — Conformity Clearance

2011

Most likely error (EAFRD IACS)

ONE OFF

0,00

EUR

– 7 657 843,46

– 7 637 276,78

– 20 566,68

Clearance of Accounts — Conformity Clearance

2011

Most likely error (EAFRD Non- IACS)

ONE OFF

0,00

EUR

– 1 750 641,89

– 372 722,18

– 1 377 919,71

Total FR:

EUR

– 125 851 835,21

– 25 265 580,32

– 100 586 254,89

Member State

Measure

FY

Reason

Type

Correction (%)

Currency

Amount

Deductions

Financial Impact

GB

Certification

2011

Financial errors in the EAFRD non-IACS population

ONE OFF

EUR

– 1 306 993,00

0,00

– 1 306 993,00

Certification

2012

Financial errors in the EAFRD non-IACS population

ONE OFF

EUR

– 1 596 378,44

0,00

– 1 596 378,44

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

2010

weaknesses in cross-checks and on-the-spot controls

FLAT RATE

2,00

EUR

– 300 348,62

– 3 991,44

– 296 357,18

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

2010

weaknesses in cross-checks and on-the-spot controls

FLAT RATE

5,00

EUR

– 1 413 238,27

0,00

– 1 413 238,27

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

2011

weaknesses in cross-checks and on-the-spot controls

FLAT RATE

2,00

EUR

– 103 768,07

– 99 876,41

– 3 891,66

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

2011

weaknesses in cross-checks and on-the-spot controls

FLAT RATE

5,00

EUR

– 2 996 703,65

0,00

– 2 996 703,65

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

2012

weaknesses in cross-checks and on-the-spot controls

FLAT RATE

2,00

EUR

– 1 424,63

– 1 424,63

0,00

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

2012

weaknesses in cross-checks and on-the-spot controls

FLAT RATE

5,00

EUR

– 564 186,68

0,00

– 564 186,68

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

2012

Weaknesses in the LPIS-GIS and in the on-the-spot checks

FLAT RATE

2,00

EUR

– 655,53

0,00

– 655,53

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

2011

Weaknesses in the LPIS-GIS and the in on-the-spot checks

FLAT RATE

2,00

EUR

– 99 876,41

0,00

– 99 876,41

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

2012

Weaknesses in the LPIS-GIS and the in on-the-spot checks

FLAT RATE

2,00

EUR

– 75 788,97

0,00

– 75 788,97

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

2011

Weaknesses in updating LPIS maximum eligible area, Agri-environment measures, CY 2010

FLAT RATE

5,00

EUR

– 221 950,51

0,00

– 221 950,51

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

2012

Weaknesses in updating LPIS maximum eligible area, Agri-environment measures, CY 2010

FLAT RATE

5,00

EUR

– 69 387,51

0,00

– 69 387,51

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

2012

Weaknesses in updating LPIS maximum eligible area, Agri-environment measures, CY 2011

FLAT RATE

5,00

EUR

– 160 272,96

0,00

– 160 272,96

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

2013

Weaknesses in updating LPIS maximum eligible area, Agri-environment measures, CY 2012

FLAT RATE

5,00

EUR

– 229 071,45

0,00

– 229 071,45

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

2011

Weaknesses in updating LPIS maximum eligible area, Less-favoured area, CY 2010

EXTRAPOLATED

4,93

EUR

– 606 376,23

0,00

– 606 376,23

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

2012

Weaknesses in updating LPIS maximum eligible area, Less-favoured area, CY 2010

EXTRAPOLATED

4,93

EUR

– 799,88

0,00

– 799,88

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

2012

Weaknesses in updating LPIS maximum eligible area, Less-favoured area, CY 2011

EXTRAPOLATED

7,23

EUR

– 1 313 436,22

0,00

– 1 313 436,22

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

2013

Weaknesses in updating LPIS maximum eligible area, Less-favoured area, CY 2012

EXTRAPOLATED

4,93

EUR

– 12 197,20

0,00

– 12 197,20

Total GB:

EUR

– 11 072 854,23

– 105 292,48

– 10 967 561,75

Member State

Measure

FY

Reason

Type

Correction (%)

Currency

Amount

Deductions

Financial Impact

GR

Cross Compliance

2010

Incomplete check for 3 SMR and 1 GAEC, CY 2009

FLAT RATE

2,00

EUR

– 153 198,35

– 5 327,59

– 147 870,76

Cross Compliance

2011

Incomplete check for 3 SMR and 1 GAEC, CY 2009

FLAT RATE

2,00

EUR

– 187 418,78

0,00

– 187 418,78

Cross Compliance

2012

Incomplete check for 3 SMR and 1 GAEC, CY 2009

FLAT RATE

2,00

EUR

– 2 231,63

0,00

– 2 231,63

Cross Compliance

2010

Incomplete check for 3 SMR and 1 GAEC, CY 2010

FLAT RATE

2,00

EUR

– 35 104,46

0,00

– 35 104,46

Cross Compliance

2011

Incomplete check for 3 SMR and 1 GAEC, CY 2010

FLAT RATE

2,00

EUR

– 204 353,87

0,00

– 204 353,87

Cross Compliance

2012

Incomplete check for 3 SMR and 1 GAEC, CY 2010

FLAT RATE

2,00

EUR

– 36 611,23

0,00

– 36 611,23

Cross Compliance

2013

Incomplete check for 3 SMR and 1 GAEC, CY 2010

FLAT RATE

2,00

EUR

– 4 633,82

0,00

– 4 633,82

Cross Compliance

2011

Incomplete check for 3 SMR and 1 GAEC, CY 2011

FLAT RATE

2,00

EUR

– 61 471,51

0,00

– 61 471,51

Cross Compliance

2012

Incomplete check for 3 SMR and 1 GAEC, CY 2011

FLAT RATE

2,00

EUR

– 324 047,75

0,00

– 324 047,75

Cross Compliance

2013

Incomplete check for 3 SMR and 1 GAEC, CY 2011

FLAT RATE

2,00

EUR

– 24 741,40

0,00

– 24 741,40

Total GR:

EUR

– 1 033 812,80

– 5 327,59

– 1 028 485,21

Member State

Measure

FY

Reason

Type

Correction (%)

Currency

Amount

Deductions

Financial Impact

HU

Cross Compliance

2011

Ineffective or partial checks for 4 SMRs, CY2010

FLAT RATE

2,00

EUR

– 312 467,18

– 0,47

– 312 466,71

Cross Compliance

2012

Ineffective or partial checks for 4 SMRs, CY2011

FLAT RATE

2,00

EUR

– 298 558,71

0,00

– 298 558,71

Cross Compliance

2009

No definition of a GAEC standard, CY2008

FLAT RATE

2,00

EUR

– 42 691,18

– 1 096,09

– 41 595,09

Cross Compliance

2010

No definition of a GAEC standard, Ineffective or partial checks for 4 SMRs, CY2009

FLAT RATE

2,00

EUR

– 277 887,36

– 390,56

– 277 496,80

Total HU:

EUR

– 931 604,43

– 1 487,12

– 930 117,31

Member State

Measure

FY

Reason

Type

Correction (%)

Currency

Amount

Deductions

Financial Impact

IT

Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)

2011

Non-respect of 18 months deadline — Art. 13(4) of Reg.1974/2006

FLAT RATE

5,00

EUR

– 38 931,65

0,00

– 38 931,65

Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)

2012

Non-respect of 18 months deadline — Art. 13(4) of Reg.1974/2006

FLAT RATE

5,00

EUR

– 220 159,01

0,00

– 220 159,01

Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013)

2013

Non-respect of 18 months deadline — Art. 13(4) of Reg.1974/2006

FLAT RATE

5,00

EUR

– 222 762,74

– 1 364 263,70

1 141 500,96

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

2011

Weaknesses on the on-the-spot controls

FLAT RATE

2,00

EUR

– 89 263,40

0,00

– 89 263,40

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

2011

Weaknesses on the on-the-spot controls

FLAT RATE

5,00

EUR

– 561 912,24

0,00

– 561 912,24

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

2012

Weaknesses on the on-the-spot controls

FLAT RATE

2,00

EUR

– 88 547,61

0,00

– 88 547,61

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

2012

Weaknesses on the on-the-spot controls

FLAT RATE

5,00

EUR

– 770 037,00

0,00

– 770 037,00

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

2011

Weakness in the on the spot checks

FLAT RATE

2,00

EUR

– 6 013,85

0,00

– 6 013,85

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

2011

Weakness in the on the spot checks

FLAT RATE

5,00

EUR

– 475 521,25

0,00

– 475 521,25

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

2012

Weakness in the on the spot checks

FLAT RATE

2,00

EUR

– 9 979,46

0,00

– 9 979,46

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

2012

Weakness in the on the spot checks

FLAT RATE

5,00

EUR

– 180 719,23

0,00

– 180 719,23

Total IT:

EUR

– 2 663 847,44

– 1 364 263,70

– 1 299 583,74

Member State

Measure

FY

Reason

Type

Correction (%)

Currency

Amount

Deductions

Financial Impact

LT

Rural Development EAFRD Axis 1 — Measures with flat rate support

2011

deficiencies in the Early Retirement scheme

FLAT RATE

5,00

EUR

– 723 284,18

0,00

– 723 284,18

Rural Development EAFRD Axis 1 — Measures with flat rate support

2012

deficiencies in the Early Retirement scheme

FLAT RATE

5,00

EUR

– 637 047,08

0,00

– 637 047,08

Rural Development EAFRD Axis 1 — Measures with flat rate support

2013

deficiencies in the Early Retirement scheme

FLAT RATE

5,00

EUR

– 577 968,82

0,00

– 577 968,82

Total LT:

EUR

– 1 938 300,08

0,00

– 1 938 300,08

Member State

Measure

FY

Reason

Type

Correction (%)

Currency

Amount

Deductions

Financial Impact

LU

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

2012

Control weaknesses

FLAT RATE

2,00

EUR

– 9 535,97

0,00

– 9 535,97

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

2013

Control weaknesses

FLAT RATE

2,00

EUR

– 10 852,37

0,00

– 10 852,37

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

2007

Recovery of expenses and payments in installments

ONE OFF

EUR

– 1 698,74

0,00

– 1 698,74

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

2009

Recovery of expenses and payments in installments

ONE OFF

EUR

– 81 935,90

0,00

– 81 935,90

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

2010

Recovery of expenses and payments in installments

ONE OFF

EUR

– 15 911,78

0,00

– 15 911,78

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

2011

Recovery of expenses and payments in installments

ONE OFF

EUR

– 143 677,09

– 1 058,16

– 142 618,93

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

2012

Recovery of expenses and payments in installments

ONE OFF

EUR

– 85 606,50

0,00

– 85 606,50

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

2013

Recovery of expenses and payments in installments

ONE OFF

EUR

– 3 346,10

0,00

– 3 346,10

Cross Compliance

2010

Weaknesses in controls and sanctions for many SMR, CY2009

FLAT RATE

5,00

EUR

– 33 426,58

– 756,39

– 32 670,19

Cross Compliance

2011

Weaknesses in controls and sanctions for many SMR, CY2009

FLAT RATE

5,00

EUR

– 267,21

0,00

– 267,21

Cross Compliance

2012

Weaknesses in controls and sanctions for many SMR, CY2009

FLAT RATE

5,00

EUR

– 73,03

0,00

– 73,03

Cross Compliance

2010

Weaknesses in controls and sanctions for many SMR, CY2010

FLAT RATE

5,00

EUR

4,54

0,00

4,54

Cross Compliance

2011

Weaknesses in controls and sanctions for many SMR, CY2010

FLAT RATE

5,00

EUR

– 37 044,42

– 724,56

– 36 319,86

Cross Compliance

2012

Weaknesses in controls and sanctions for many SMR, CY2010

FLAT RATE

5,00

EUR

– 795,19

0,00

– 795,19

Cross Compliance

2013

Weaknesses in controls and sanctions for many SMR, CY2010

FLAT RATE

5,00

EUR

– 17,23

0,00

– 17,23

Cross Compliance

2011

Weaknesses in controls for some SMR, CY2011

FLAT RATE

2,00

EUR

– 1 127,36

0,00

– 1 127,36

Cross Compliance

2012

Weaknesses in controls for some SMR, CY2011

FLAT RATE

2,00

EUR

– 14 826,04

– 190,28

– 14 635,76

Cross Compliance

2013

Weaknesses in controls for some SMR, CY2011

FLAT RATE

2,00

EUR

– 43,48

0,00

– 43,48

Cross Compliance

2012

Weaknesses in controls for some SMR, CY2012

FLAT RATE

2,00

EUR

– 16,59

0,00

– 16,59

Cross Compliance

2013

Weaknesses in controls for some SMR, CY2012

FLAT RATE

2,00

EUR

– 14 920,14

– 70,99

– 14 849,15

Total LU:

EUR

– 455 117,18

– 2 800,38

– 452 316,80

Member State

Measure

FY

Reason

Type

Correction (%)

Currency

Amount

Deductions

Financial Impact

NL

Certification

2013

Most likely error

ONE OFF

EUR

– 42 793,00

0,00

– 42 793,00

Cross Compliance

2011

Partial control of four SMRs, CY 2010

FLAT RATE

2,00

EUR

– 43 836,31

0,00

– 43 836,31

Cross Compliance

2012

Partial control of four SMRs, CY 2011

FLAT RATE

2,00

EUR

– 73 073,89

0,00

– 73 073,89

Cross Compliance

2010

Two GAEC missing, partial control of three SMRs, CY 2009

FLAT RATE

2,00

EUR

– 34 616,83

0,00

– 34 616,83

Total NL:

EUR

– 194 320,03

0,00

– 194 320,03

Member State

Measure

FY

Reason

Type

Correction (%)

Currency

Amount

Deductions

Financial Impact

PL

Cross Compliance

2010

1 GAEC not adequately defined and not controlled, CY 2009

FLAT RATE

2,00

EUR

– 920 956,49

– 2 599,64

– 918 356,85

Cross Compliance

2011

1 GAEC not adequately defined and not controlled, CY 2009

FLAT RATE

2,00

EUR

– 1 637,99

0,00

– 1 637,99

Cross Compliance

2012

1 GAEC not adequately defined and not controlled, CY 2009

FLAT RATE

2,00

EUR

829,37

0,00

829,37

Cross Compliance

2009

3 GAEC not defined or controlled, incorrect application of repetition, CY 2008

FLAT RATE

2,00

EUR

– 859 668,25

– 17 327,49

– 842 340,76

Cross Compliance

2010

3 GAEC not defined or controlled, incorrect application of repetition, CY 2008

FLAT RATE

2,00

EUR

– 671,06

0,00

– 671,06

Cross Compliance

2011

3 GAEC not defined or controlled, incorrect application of repetition, CY 2008

FLAT RATE

2,00

EUR

1 493,39

0,00

1 493,39

Total PL:

EUR

– 1 780 611,03

– 19 927,13

– 1 760 683,90

Member State

Measure

FY

Reason

Type

Correction (%)

Currency

Amount

Deductions

Financial Impact

PT

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

2009

Weaknesses in LPIS, RD, CY2009

FLAT RATE

5,00

EUR

– 4 465 827,52

– 816 938,24

– 3 648 889,28

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

2010

Weaknesses in LPIS, RD, CY2009

FLAT RATE

5,00

EUR

– 2 780 072,82

– 449 485,15

– 2 330 587,67

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

2011

Weaknesses in LPIS, RD, CY2009

FLAT RATE

5,00

EUR

– 82 221,34

0,00

– 82 221,34

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

2012

Weaknesses in LPIS, RD, CY2009

FLAT RATE

5,00

EUR

– 14 201,20

0,00

– 14 201,20

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

2010

Weaknesses in LPIS, RD, CY2010

FLAT RATE

5,00

EUR

– 3 749 104,01

0,00

– 3 749 104,01

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

2011

Weaknesses in LPIS, RD, CY2010

FLAT RATE

5,00

EUR

– 4 067 474,49

0,00

– 4 067 474,49

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

2012

Weaknesses in LPIS, RD, CY2010

FLAT RATE

5,00

EUR

– 229 875,48

0,00

– 229 875,48

Total PT:

EUR

– 15 388 776,86

– 1 266 423,39

– 14 122 353,47

Member State

Measure

FY

Reason

Type

Correction (%)

Currency

Amount

Deductions

Financial Impact

RO

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

2011

Verification of the eligibility criteria for SME

FLAT RATE

5,00

EUR

– 3 355 151,85

0,00

– 3 355 151,85

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

2012

Verification of the eligibility criteria for SME

FLAT RATE

5,00

EUR

– 287 527,73

0,00

– 287 527,73

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

2011

Lack of traceability of checks carried out on the spot

FLAT RATE

2,00

EUR

– 2 731 178,66

– 2 731 178,66

0,00

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

2009

non-efficient eligibility check and non-efficient cost reasonableness verification

FLAT RATE

10,00

EUR

– 1 133 070,66

0,00

– 1 133 070,66

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

2010

non-efficient eligibility check and non-efficient cost reasonableness verification

FLAT RATE

10,00

EUR

– 5 770 820,63

0,00

– 5 770 820,63

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

2011

non-efficient eligibility check and non-efficient cost reasonableness verification

FLAT RATE

10,00

EUR

– 950 205,57

0,00

– 950 205,57

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

2012

non-efficient eligibility check and non-efficient cost reasonableness verification

FLAT RATE

10,00

EUR

– 7 608 827,95

0,00

– 7 608 827,95

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

2009

Not enough control on the reasonableness of the costs (purchases of goods)

FLAT RATE

5,00

EUR

– 2 620 758,90

– 2 620 758,90

0,00

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

2010

Not enough control on the reasonableness of the costs (purchases of goods)

FLAT RATE

5,00

EUR

– 4 160 449,26

– 4 160 449,26

0,00

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

2011

Not enough control on the reasonableness of the costs (purchases of goods)

FLAT RATE

5,00

EUR

– 3 638 274,92

0,00

– 3 638 274,92

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

2012

Not enough control on the reasonableness of the costs (purchases of goods)

FLAT RATE

5,00

EUR

– 3 118 370,51

0,00

– 3 118 370,51

Total RO:

EUR

– 35 374 636,64

– 9 512 386,82

– 25 862 249,82

Member State

Measure

FY

Reason

Type

Correction (%)

Currency

Amount

Deductions

Financial Impact

SE

Clearance of Accounts — Conformity Clearance

2013

Known Error (EAFRD-IACS population)

ONE OFF

0,00

EUR

– 488,09

0,00

– 488,09

Certification

2011

Most Likely Error (EAFRD non-IACS)

ONE OFF

EUR

– 1 649 879,53

0,00

– 1 649 879,53

Clearance of Accounts — Conformity Clearance

2013

Most Likely Error (EAFRD non-IACS population)

ONE OFF

0,00

EUR

– 730 668,81

0,00

– 730 668,81

Cross Compliance

2010

Reduce scope of control for SMR2, RD, CY 2009

FLAT RATE

2,00

EUR

– 138 868,55

0,00

– 138 868,55

Cross Compliance

2011

Reduce scope of control for SMR2, RD, CY 2010

FLAT RATE

2,00

EUR

– 189 154,34

0,00

– 189 154,34

Cross Compliance

2012

Reduce scope of control for SMR2, RD, CY 2011

FLAT RATE

2,00

EUR

– 196 441,61

0,00

– 196 441,61

Total SE:

EUR

– 2 905 500,93

0,00

– 2 905 500,93

Member State

Measure

FY

Reason

Type

Correction (%)

Currency

Amount

Deductions

Financial Impact

SI

Certification

2013

EAFRD debts prematurely declared irrecoverable

ONE OFF

EUR

– 1 214,10

0,00

– 1 214,10

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

2011

Lack of administrative checks — crop rotation

ONE OFF

EUR

– 136 630,13

0,00

– 136 630,13

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

2011

Lack of administrative checks related to specific commitments under certain agro-environement measures (214)

ONE OFF

EUR

– 9 476,10

0,00

– 9 476,10

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

2012

Lack of administrative checks related to specific commitments under certain agro-environement measures (214)

ONE OFF

EUR

– 9 463,42

0,00

– 9 463,42

Total SI:

EUR

– 156 783,75

0,00

– 156 783,75

| Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- |
| EUR | – 208 597 209,79 | – 37 912 598,06 | – 170 684 611,73 |

Currency

Amount

Deductions

Financial Impact

EUR

– 208 597 209,79

– 37 912 598,06

– 170 684 611,73

---