# L_2010288EN.01002401.xml

| 5.11.2010 | EN | Official Journal of the European Union | L 288/24 |
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5.11.2010

EN

Official Journal of the European Union

L 288/24

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COMMISSION DECISION

of 4 November 2010

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

(notified under document C(2010) 7555)

(Only the Bulgarian, Czech, Danish, Dutch, English, French, German, Greek, Hungarian, Italian, Lithuanian, Polish, Portuguese, Romanian, Slovenian, Spanish and Swedish texts are authentic)

(2010/668/EU)

THE EUROPEAN COMMISSION,

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

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

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

Having consulted the Committee on the Agricultural Funds,

Whereas:

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

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

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

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

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

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

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

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

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

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

| (6) | As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with European Union rules was notified by the Commission to the Member States in a summary report on the subject. |
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(6)

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

| (7) | This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice in cases pending on 31 August 2010 and relating to its content, |
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(7)

This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice in cases pending on 31 August 2010 and relating to its content,

HAS ADOPTED THIS DECISION:

Article 1

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

Article 2

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

Done at Brussels, 4 November 2010.

For the Commission

Dacian CIOLOŞ

Member of the Commission

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

1

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

2

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ANNEX

BUDGET ITEM 6701 AD HOC 34

| MS | Measure | FY | Reason | Type | % | Currency | Amount | Deductions | Financial impact |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| BG | Area aids | 2008 | poor LPIS-GIS and on-the-spot controls | FLAT RATE | 10 | EUR | –16 629 131,10 | 0,00 | –16 629 131,10 |
| Total BG (EUR) | –16 629 131,10 | 0,00 | –16 629 131,10 |
| CY | Financial audit - Overshooting | 2009 | exceeding of financial ceilings | ONE-OFF | | EUR | – 320 385,91 | – 320 385,91 | 0,00 |
| Total CY (EUR) | – 320 385,91 | – 320 385,91 | 0,00 |
| CZ | Export Refunds & Food Aid outside the EU | 2004 | insufficient number of samples for physical checks | FLAT RATE | 5 | EUR | – 207 934,24 | 0,00 | – 207 934,24 |
| CZ | Export Refunds & Food Aid outside the EU | 2005 | insufficient number of samples for physical checks | FLAT RATE | 5 | EUR | – 385 763,84 | 0,00 | – 385 763,84 |
| CZ | Export Refunds & Food Aid outside the EU | 2006 | insufficient number of samples for physical checks | FLAT RATE | 5 | EUR | –76 644,28 | 0,00 | –76 644,28 |
| Total CZ (EUR) | – 670 342,36 | 0,00 | – 670 342,36 |
| DE | Financial audit - Late payments and payment deadlines | 2009 | late payments | ONE-OFF | | EUR | –17 700,87 | –17 700,87 | 0,00 |
| DE | Financial audit - Overshooting | 2009 | Overshooting of financial ceilings, ineligible expenditure and reduction in accordance with clearance decision | ONE-OFF | | EUR | –1 971 342,57 | –1 971 342,57 | 0,00 |
| DE | Clearance of accounts | 2007 | Clearance of 2007 accounts: total error exceeded the materiality level; Most likely Error | EXTRAPOLATED | | EUR | – 342 858,52 | 0,00 | – 342 858,52 |
| DE | Clearance of accounts | 2007 | Non-pursued recovery | ONE-OFF | | EUR | –28 585,26 | 0,00 | –28 585,26 |
| DE | Clearance of accounts | 2007 | Financial clearance 2007: financial error in debtors’ ledger | ONE-OFF | | EUR | –17 617,33 | 0,00 | –17 617,33 |
| DE | Clearance of accounts | 2007 | Clearance of 2007 accounts: Most Likely Error | EXTRAPOLATED | | EUR | –23 324,14 | 0,00 | –23 324,14 |
| DE | Clearance of accounts | 2007 | Clearance of 2007 accounts: known error | EXTRAPOLATED | | EUR | –1 091,19 | 0,00 | –1 091,19 |
| Total DE (EUR) | –2 402 519,88 | –1 989 043,44 | – 413 476,44 |
| DK | Financial audit - Overshooting | 2009 | Overshooting of financial ceilings | ONE-OFF | | EUR | –3 921,96 | –3 921,96 | 0,00 |
| Total DK (EUR) | –3 921,96 | –3 921,96 | 0,00 |
| ES | Meat Premiums - Bovines | 2006 | lack of sanctions for animals with a missing slaughter date (bovine premia and Art. 69 payments) | ONE-OFF | | EUR | – 126 294,37 | 0,00 | – 126 294,37 |
| ES | Other Direct Aid - Bovines | 2007 | lack of sanctions for animals with a missing slaughter date (bovine premia and Art. 69 payments) | ONE-OFF | | EUR | –26 323,44 | 0,00 | –26 323,44 |
| ES | Financial audit - Late payments and payment deadlines | 2009 | Financial audit: late payments | ONE-OFF | | EUR | –4 376 321,75 | –4 376 321,75 | 0,00 |
| ES | Financial audit - Overshooting | 2009 | Overshooting of financial ceilings, ineligible expenditure and recovery of the milk levy | ONE-OFF | | EUR | – 383 419,21 | – 383 419,21 | 0,00 |
| Total ES (EUR) | –4 912 358,77 | –4 759 740,96 | – 152 617,81 |
| FR | Export refunds- Live animals | 2006 | deficiencies in the supervision of transports of live bovine animals eligible for export refunds | FLAT RATE | 10 | EUR | – 233 531,17 | 0,00 | – 233 531,17 |
| FR | Export refunds- Live animals | 2007 | deficiencies in the supervision of transports of live bovine animals eligible for export refunds | FLAT RATE | 10 | EUR | –93 084,22 | 0,00 | –93 084,22 |
| FR | Export refunds- Live animals | 2008 | deficiencies in the supervision of transports of live bovine animals eligible for export refunds | FLAT RATE | 10 | EUR | –18 984,38 | 0,00 | –18 984,38 |
| FR | Export refunds- Live animals | 2009 | deficiencies in the supervision of transports of live bovine animals eligible for export refunds | FLAT RATE | 10 | EUR | –13 068,04 | 0,00 | –13 068,04 |
| FR | Milk - Quota | 2003 | Exceeding the quotas | ONE-OFF | | EUR | –7 646 623,00 | 0,00 | –7 646 623,00 |
| FR | Fishery Measures | 2005 | Non-conform sanction system | ONE-OFF | | EUR | –47 793,25 | 0,00 | –47 793,25 |
| FR | Fishery Measures | 2006 | Non-conform sanction system | ONE-OFF | | EUR | –4 584,36 | 0,00 | –4 584,36 |
| FR | Fishery Measures | 2007 | Non-conform sanction system | ONE-OFF | | EUR | –66 300,98 | 0,00 | –66 300,98 |
| FR | Arable Crops | 2006 | Weaknesses in the procedures for on-the-spot controls. | FLAT RATE | 2 | EUR | –5 938 935,20 | 0,00 | –5 938 935,20 |
| FR | Arable Crops | 2007 | Weaknesses in the procedures for on-the-spot controls. | FLAT RATE | 2 | EUR | –2 006 102,83 | 0,00 | –2 006 102,83 |
| FR | Financial audit - Late payments and payment deadlines | 2008 | late payments | ONE-OFF | | EUR | –24 913,70 | –24 913,70 | 0,00 |
| FR | Financial audit - Overshooting | 2008 | overshooting of financial ceilings | ONE-OFF | | EUR | –1 277 884,58 | –1 277 884,58 | 0,00 |
| FR | Certification | 2005 | Financial clearance 2005 - Most likely error | ONE-OFF | | EUR | –3 385 578,07 | 0,00 | –3 385 578,07 |
| FR | Clearance of accounts | 2007 | Financial clearance 2007: deficiencies related to the proof of arrival in the fruit sector | ONE-OFF | | EUR | – 191 612,32 | 0,00 | – 191 612,32 |
| FR | Clearance of accounts | 2007 | Financial clearance 2007: deficiencies related to the proof of arrival | ONE-OFF | | EUR | –83 652,18 | 0,00 | –83 652,18 |
| FR | Clearance of accounts | 2007 | Financial clearance 2007: deficiencies related to the proof of arrival in the vine sector | ONE-OFF | | EUR | –6 513,57 | 0,00 | –6 513,57 |
| Total FR (EUR) | –21 039 161,85 | –1 302 798,28 | –19 736 363,57 |
| GB | Financial audit - Overshooting | 2009 | exceeding of ceilings | ONE-OFF | | EUR | –17 583,27 | –17 583,27 | 0,00 |
| GB | Financial audit - Late payments and payment deadlines | 2009 | late payments | ONE-OFF | | EUR | –3 761 659,41 | –3 761 659,41 | 0,00 |
| Total GB (EUR) | –3 779 242,68 | –3 779 242,68 | 0,00 |
| GR | Fruit and Vegetables - Dried grapes aid scheme | 2003 | Weaknesses in ancillary controls | FLAT RATE | 2 | EUR | –1 893 244,19 | 0,00 | –1 893 244,19 |
| GR | Fruit and Vegetables - Dried grapes aid scheme | 2004 | Weaknesses in ancillary controls | FLAT RATE | 2 | EUR | –2 915,08 | 0,00 | –2 915,08 |
| GR | Fruit and Vegetables - Dried grapes aid scheme | 2004 | Weaknesses in key controls | FLAT RATE | 5 | EUR | –2 651 588,33 | 0,00 | –2 651 588,33 |
| GR | Fruit and Vegetables - Dried grapes aid scheme | 2004 | Weaknesses in key controls | FLAT RATE | 10 | EUR | –5 514 428,97 | 0,00 | –5 514 428,97 |
| GR | Fruit and Vegetables - Dried grapes aid scheme | 2005 | Weaknesses in scheme management, management of vineyard register and with regard to reductions in the minimum yield | FLAT RATE | 2 | EUR | – 129,11 | 0,00 | – 129,11 |
| GR | Fruit and Vegetables - Dried grapes aid scheme | 2005 | Weaknesses in key controls | FLAT RATE | 5 | EUR | –2 652 459,19 | 0,00 | –2 652 459,19 |
| GR | Fruit and Vegetables - Dried grapes aid scheme | 2005 | Weaknesses in key controls | FLAT RATE | 10 | EUR | –72 521,21 | 0,00 | –72 521,21 |
| GR | Fruit and Vegetables - Dried grapes aid scheme | 2005 | Weaknesses in key controls | FLAT RATE | 25 | EUR | –15 013 342,96 | 0,00 | –15 013 342,96 |
| GR | Fruit and Vegetables - Dried grapes aid scheme | 2006 | Weaknesses in scheme management, management of vineyard register and with regard to reductions in the minimum yield | FLAT RATE | 2 | EUR | –2 140,06 | 0,00 | –2 140,06 |
| GR | Fruit and Vegetables - Dried grapes aid scheme | 2006 | Weaknesses in key controls | FLAT RATE | 5 | EUR | –6 902,48 | 0,00 | –6 902,48 |
| GR | Fruit and Vegetables - Dried grapes aid scheme | 2006 | Weaknesses in key controls | FLAT RATE | 10 | EUR | 117,11 | 0,00 | 117,11 |
| GR | Fruit and Vegetables - Dried grapes aid scheme | 2006 | Weaknesses in key controls | FLAT RATE | 25 | EUR | –26 702 055,52 | 0,00 | –26 702 055,52 |
| GR | Fruit and Vegetables - Dried grapes aid scheme | 2007 | Weaknesses in key controls | FLAT RATE | 5 | EUR | –8 122,42 | 0,00 | –8 122,42 |
| GR | Fruit and Vegetables - Dried grapes aid scheme | 2007 | Weaknesses in key controls | FLAT RATE | 10 | EUR | –3 615,33 | 0,00 | –3 615,33 |
| GR | Fruit and Vegetables - Dried grapes aid scheme | 2007 | Weaknesses in key controls | FLAT RATE | 25 | EUR | – 178 595,74 | 0,00 | – 178 595,74 |
| GR | Other Direct Aid - POSEI | 1999 | Weaknesses in the management of aid applications and in the control system | FLAT RATE | 10 | EUR | –1 263 139,23 | 0,00 | –1 263 139,23 |
| GR | Other Direct Aid - POSEI | 2000 | Weaknesses in the management of aid applications and in the control system | FLAT RATE | 10 | EUR | –1 351 453,75 | 0,00 | –1 351 453,75 |
| GR | Other Direct Aid - POSEI | 2001 | Weaknesses in the management of aid applications and in the control system | FLAT RATE | 10 | EUR | –1 355 809,10 | 0,00 | –1 355 809,10 |
| GR | Tobacco Premiums | 2006 | Late tobacco deliveries | ONE-OFF | | EUR | –6 108 114,95 | 0,00 | –6 108 114,95 |
| GR | Tobacco Premiums | 2006 | Transfer of cultivation contracts | ONE-OFF | | EUR | –12 930 014,00 | 0,00 | –12 930 014,00 |
| GR | Tobacco Premiums | 2006 | Approval of ineligible first processors | ONE-OFF | | EUR | – 722 713,00 | 0,00 | – 722 713,00 |
| GR | Meat Premiums - Ewe and Goats | 2004 | Management and control weakness | FLAT RATE | 10 | EUR | –25 128 277,52 | 0,00 | –25 128 277,52 |
| GR | Meat Premiums - Ewe and Goats | 2005 | Management and control weakness | FLAT RATE | 10 | EUR | –24 975 648,06 | 0,00 | –24 975 648,06 |
| GR | Meat Premiums - Ewe and Goats | 2006 | Management and control weakness | FLAT RATE | 10 | EUR | –62 666,39 | 0,00 | –62 666,39 |
| GR | Other Direct Aid - Direct Payments | 2007 | poor LPIS-GIS and on-the-spot controls | FLAT RATE | 10 | EUR | – 189 954 152,86 | 0,00 | – 189 954 152,86 |
| GR | Other Direct Aid - Article 69 of Reg. (EC) No 1782/2003 - except Ovines and Bovines | 2007 | poor LPIS-GIS and on-the-spot controls | FLAT RATE | 10 | EUR | –4 478 362,23 | 0,00 | –4 478 362,23 |
| GR | Cross Compliance | 2006 | weaknesses in the cross compliance management and controls | FLAT RATE | 10 | EUR | –4 138 354,61 | 0,00 | –4 138 354,61 |
| GR | Cross Compliance | 2007 | weaknesses in the cross compliance management and controls | FLAT RATE | 10 | EUR | –29 267,04 | 0,00 | –29 267,04 |
| GR | Financial audit - Late payments and payment deadlines | 2007 | late payment | ONE-OFF | | EUR | –1 819 599,31 | –1 819 599,31 | 0,00 |
| GR | Financial audit - Overshooting | 2007 | exceeding of ceilings RD allocations | ONE-OFF | | EUR | –1 953 465,43 | –1 953 465,43 | 0,00 |
| GR | Financial audit - Overshooting | 2007 | ineligible expenditure | ONE-OFF | | EUR | –4 910,61 | –4 910,61 | 0,00 |
| GR | Financial audit - Overshooting | 2008 | exceeding of financial dealings | ONE-OFF | | EUR | –11 724,24 | 0,00 | –11 724,24 |
| Total GR (EUR) | – 330 989 615,81 | –3 777 975,35 | – 327 211 640,46 |
| IE | Financial audit - Late payments and payment deadlines | 2009 | late payments | ONE-OFF | | EUR | – 133 757,17 | – 133 757,17 | 0,00 |
| Total IE (EUR) | – 133 757,17 | – 133 757,17 | 0,00 |
| IT | Skimmed-milk powder for use as animal nutrition | 2003 | non- or incorrect application of regulatory aid reductions and sanctions | ONE-OFF | | EUR | –19 021,62 | 0,00 | –19 021,62 |
| IT | Skimmed-milk powder for use as animal nutrition | 2003 | non- or incorrect application of regulatory aid reductions and sanctions | FLAT RATE | 2 | EUR | – 789 909,56 | 0,00 | – 789 909,56 |
| IT | Skimmed-milk powder for use as animal nutrition | 2004 | non- or incorrect application of regulatory aid reductions and sanctions | ONE-OFF | | EUR | –2 961,86 | 0,00 | –2 961,86 |
| IT | Skimmed-milk powder for use as animal nutrition | 2004 | non- or incorrect application of regulatory aid reductions and sanctions | FLAT RATE | 2 | EUR | – 742 709,75 | 0,00 | – 742 709,75 |
| IT | Skimmed-milk powder for use as animal nutrition | 2005 | non- or incorrect application of regulatory aid reductions and sanctions | ONE-OFF | | EUR | –86 072,22 | 0,00 | –86 072,22 |
| IT | Skimmed-milk powder for use as animal nutrition | 2005 | non- or incorrect application of regulatory aid reductions and sanctions | FLAT RATE | 2 | EUR | –47 374,31 | 0,00 | –47 374,31 |
| IT | Direct Payments | 2005 | weakness in the on the spot controls | FLAT RATE | 5 | EUR | – 595 287,34 | 0,00 | – 595 287,34 |
| IT | Direct Payments | 2006 | weakness in the on the spot controls | FLAT RATE | 5 | EUR | – 627 815,82 | 0,00 | – 627 815,82 |
| IT | Direct Payments | 2007 | weakness in the on the spot controls | FLAT RATE | 5 | EUR | –36 181,44 | 0,00 | –36 181,44 |
| IT | Direct Payments | 2007 | weakness in the control system | FLAT RATE | 1,34 | EUR | –21 082 134,82 | 0,00 | –21 082 134,82 |
| IT | Direct Payments | 2007 | incorrect calculation of sanctions | ONE-OFF | | EUR | – 472 302,78 | 0,00 | – 472 302,78 |
| IT | Recoveries | 2001-2002 | Financial error in debtors’ ledger | ONE-OFF | | EUR | –14 257 072,07 | 0,00 | –14 257 072,07 |
| Total IT (EUR) | –38 758 843,59 | 0,00 | –38 758 843,59 |
| LT | Certification | 2006 | Financial clearance 2006: known error | ONE-OFF | | LTL | – 149 107,00 | 0,00 | – 149 107,00 |
| Total LT (LTL) | – 149 107,00 | 0,00 | – 149 107,00 |
| NL | Potato starch | 2003 | weaknesses in the scheme management and control system | FLAT RATE | 10 | EUR | –5 295 327,28 | 0,00 | –5 295 327,28 |
| NL | Potato starch | 2004 | weaknesses in the scheme management and control system | FLAT RATE | 10 | EUR | –5 424 788,14 | 0,00 | –5 424 788,14 |
| NL | Potato starch | 2005 | weaknesses in the scheme management and control system | FLAT RATE | 10 | EUR | –5 871 686,22 | 0,00 | –5 871 686,22 |
| NL | Potato starch | 2006 | weaknesses in the scheme management and control system | FLAT RATE | 10 | EUR | –5 973 168,71 | 0,00 | –5 973 168,71 |
| NL | Potato starch | 2007 | weaknesses in the scheme management and control system | FLAT RATE | 10 | EUR | –3 059 136,00 | 0,00 | –3 059 136,00 |
| NL | Potato starch | 2008 | weaknesses in the scheme management and control system | FLAT RATE | 10 | EUR | –3 323 042,96 | 0,00 | –3 323 042,96 |
| NL | Dried Fodder | 2005 | Weaknesses in sampling and weighing procedures | FLAT RATE | 2 | EUR | –53 756,91 | 0,00 | –53 756,91 |
| NL | Dried Fodder | 2006 | Non-application of the sanctions foreseen at Art. 29 of Reg. (EC) No 382/2005 | ONE-OFF | | EUR | –51 192,24 | 0,00 | –51 192,24 |
| NL | Dried Fodder | 2006 | Weaknesses in sampling and weighing procedures | FLAT RATE | 2 | EUR | – 111 139,56 | 0,00 | – 111 139,56 |
| NL | Dried Fodder | 2007 | Non-application of the sanctions foreseen at Art. 29 of Reg. (EC) No 382/2005 | ONE-OFF | | EUR | –80 683,48 | 0,00 | –80 683,48 |
| NL | Dried Fodder | 2007 | Weaknesses in sampling and weighing procedures | FLAT RATE | 2 | EUR | –59 296,58 | 0,00 | –59 296,58 |
| Total NL (EUR) | –29 303 218,08 | 0,00 | –29 303 218,08 |
| PL | Public Storage - Sugar | 2006 | Incorrect booking of sugar removals | ONE-OFF | | PLN | –2 748 072,26 | 0,00 | –2 748 072,26 |
| PL | Public Storage - Cereals | 2006 | Incorrect booking of cereals removals | ONE-OFF | | PLN | –1 181 799,38 | 0,00 | –1 181 799,38 |
| PL | Public Storage - Cereals | 2007 | Incorrect booking of cereals removals | ONE-OFF | | PLN | – 158 188,28 | 0,00 | – 158 188,28 |
| Total PL (PLN) | –4 088 059,92 | 0,00 | –4 088 059,92 |
| PT | POSEI | 2005 | Insufficient number of on-the-spot checks | ONE-OFF | | EUR | – 238 067,66 | 0,00 | – 238 067,66 |
| PT | POSEI | 2006 | Insufficient number of on-the-spot checks | ONE-OFF | | EUR | – 239 045,63 | 0,00 | – 239 045,63 |
| PT | POSEI | 2007 | Insufficient number of on-the-spot checks | ONE-OFF | | EUR | – 266 137,96 | 0,00 | – 266 137,96 |
| PT | Meat Premiums - Ewe and Goats | 2004 | Aid paid to farmers with less than 10 rights. | ONE-OFF | | EUR | – 150 518,33 | 0,00 | – 150 518,33 |
| PT | Meat Premiums - Ewe and Goats | 2004 | Neutralisation of double impact of one-off/flat-rate correction | ONE-OFF | | EUR | 3 010,36 | 0,00 | 3 010,36 |
| PT | Meat Premiums - Ewe and Goats | 2004 | weaknesses regarding on-farm registers | FLAT RATE | 2 | EUR | – 704 557,25 | 0,00 | – 704 557,25 |
| PT | Meat Premiums - Ewe and Goats | 2005 | Aid paid to farmers with less than 10 rights. | ONE-OFF | | EUR | – 136 490,69 | 0,00 | – 136 490,69 |
| PT | Meat Premiums - Ewe and Goats | 2005 | Neutralisation of double impact of one-off/flat-rate correction | ONE-OFF | | EUR | 2 729,81 | 0,00 | 2 729,81 |
| PT | Meat Premiums - Ewe and Goats | 2005 | weaknesses regarding on-farm registers | FLAT RATE | 2 | EUR | –1 221 522,57 | 0,00 | –1 221 522,57 |
| PT | Meat Premiums - Ewe and Goats | 2006 | Aid paid to farmers with less than 10 rights. | ONE-OFF | | EUR | –10 716,86 | 0,00 | –10 716,86 |
| PT | Meat Premiums - Ewe and Goats | 2006 | Neutralisation of double impact of one-off/flat-rate correction | ONE-OFF | | EUR | 426,48 | 0,00 | 426,48 |
| PT | Meat Premiums - Ewe and Goats | 2006 | weaknesses regarding on-farm registers | FLAT RATE | 2 | EUR | – 543 239,48 | 0,00 | – 543 239,48 |
| PT | Arable Crops | 2005 | Weaknesses in LPIS-GIS system, performance of on-the-spot checks and in calculation of sanctions. | FLAT RATE | 2 | EUR | –77 320,99 | 0,00 | –77 320,99 |
| PT | Arable Crops | 2006 | Weaknesses in LPIS-GIS system, performance of on-the-spot checks and in calculation of sanctions. | FLAT RATE | 2 | EUR | – 687,65 | 0,00 | – 687,65 |
| PT | RD Guarantee Accompanying Measures (area related measures) | 2006 | Weaknesses in LPIS-GIS system, performance of on-the-spot checks and in calculation of sanctions. | FLAT RATE | 5 | EUR | –10 488 632,26 | 0,00 | –10 488 632,26 |
| PT | Arable Crops | 2006 | Weaknesses in LPIS-GIS system, performance of on-the-spot checks and in calculation of sanctions. | FLAT RATE | 5 | EUR | –13 996 538,00 | 0,00 | –13 996 538,00 |
| PT | RD Guarantee new measures | 2006 | Weaknesses in LPIS-GIS system, performance of on-the-spot checks and in calculation of sanctions. | FLAT RATE | 5 | EUR | 349 379,51 | 0,00 | 349 379,51 |
| PT | Additional Amounts of Aid | 2007 | Weaknesses in LPIS-GIS system, performance of on-the-spot checks and in calculation of sanctions. | FLAT RATE | 5 | EUR | – 248 208,61 | 0,00 | – 248 208,61 |
| PT | Other Direct Aid - Direct Payments | 2007 | Weaknesses in LPIS-GIS system, performance of on-the-spot checks and in calculation of sanctions. | FLAT RATE | 5 | EUR | –16 015 420,09 | 0,00 | –16 015 420,09 |
| PT | Financial audit - Late payments and payment deadlines | 2008 | late payments | ONE-OFF | 0 | EUR | – 148 413,94 | – 148 413,94 | 0,00 |
| PT | Financial audit - Overshooting | 2009 | Financial Audit - exceeding of ceilings | ONE-OFF | | EUR | –96 189,49 | –96 189,49 | 0,00 |
| PT | Financial audit - Late payments and payment deadlines | 2009 | Financial Audit - late payments | ONE-OFF | | EUR | – 286 327,01 | – 286 327,01 | 0,00 |
| PT | Clearance of accounts | 2006 | Financial clearance 2006: most likely error | ONE-OFF | | EUR | – 653 833,00 | 0,00 | – 653 833,00 |
| PT | Clearance of accounts | 2006 | Financial clearance 2006: systematic error | ONE-OFF | | EUR | – 197 091,00 | 0,00 | – 197 091,00 |
| PT | Clearance of accounts | 2007 | Financial clearance 2007: Most likely error | ONE-OFF | | EUR | – 156 607,00 | 0,00 | – 156 607,00 |
| PT | Clearance of accounts | 2007 | Financial clearance 2007: Systematic error | ONE-OFF | | EUR | –2 334,00 | 0,00 | –2 334,00 |
| Total PT (EUR) | –45 522 353,31 | – 530 930,44 | –44 991 422,87 |
| RO | Direct Payments | 2008 | weaknesses in the functioning of LPIS-GIS | FLAT RATE | 10 | EUR | –41 707 099,00 | 0,00 | –41 707 099,00 |
| RO | Financial audit - Late payments and payment deadlines | 2008 | late payments | ONE-OFF | | EUR | –4 659 620,91 | –8 629 639,25 | 3 970 018,34 |
| Total RO (EUR) | –46 366 719,91 | –8 629 639,25 | –37 737 080,66 |
| SE | Other Direct Aid - Article 69 of Reg. (EC) No 1782/2003 - except Ovines and Bovines | 2009 | overshooting of financial ceilings | ONE-OFF | 0 | EUR | –13 177,13 | –13 177,13 | 0,00 |
| Total SE (EUR) | –13 177,13 | –13 177,13 | 0,00 |
| SI | Meat Premiums - Bovines | 2005 | Weaknesses in the on-the-spot controls for suckler cow premium | FLAT RATE | 2 | SIT | –29 466 458,00 | 0,00 | –29 466 458,00 |
| SI | Meat Premiums - Bovines | 2005 | Animals slaughtered before 1.5.2004 | ONE-OFF | | SIT | – 677 017 295,96 | 0,00 | – 677 017 295,96 |
| SI | Meat Premiums - Bovines | 2005 | Neutralisation of double impact of one-off/flat rate correction | ONE-OFF | | SIT | 33 850 864,80 | 0,00 | 33 850 864,80 |
| SI | Meat Premiums - Bovines | 2005 | Weaknesses in the on-the-spot controls for special beef premium and slaughter premium | FLAT RATE | 5 | SIT | –77 950 627,83 | 0,00 | –77 950 627,83 |
| SI | Meat Premiums - Bovines | 2006 | Weaknesses in the on-the-spot controls for suckler cow premium | FLAT RATE | 2 | SIT | –28 359 536,07 | 0,00 | –28 359 536,07 |
| SI | Meat Premiums - Bovines | 2006 | Weaknesses in the on-the-spot controls for special beef premium and slaughter premium | FLAT RATE | 5 | SIT | –98 115 706,03 | 0,00 | –98 115 706,03 |
| SI | Meat Premiums - Ewe and Goats | 2005 | payment of aid to farmers with less than 10 ovine quota rights | ONE-OFF | | SIT | –11 799 120,10 | 0,00 | –11 799 120,10 |
| SI | Meat Premiums - Ewe and Goats | 2005 | Neutralisation of double impact of one-off/flat rate correction | ONE-OFF | | SIT | 589 956,01 | 0,00 | 589 956,01 |
| SI | Meat Premiums - Ewe and Goats | 2005 | weaknesses in the key and ancillary controls for ovine | FLAT RATE | 5 | SIT | –6 944 168,27 | 0,00 | –6 944 168,27 |
| SI | Meat Premiums - Ewe and Goats | 2006 | payment of aid to farmers with less than 10 ovine quota rights | ONE-OFF | | SIT | –11 385 314,67 | 0,00 | –11 385 314,67 |
| SI | Meat Premiums - Ewe and Goats | 2006 | Neutralisation of double impact of one-off/flat rate correction | ONE-OFF | | SIT | 569 265,73 | 0,00 | 569 265,73 |
| SI | Meat Premiums - Ewe and Goats | 2006 | weaknesses in the key and ancillary controls for ovine | ONE-OFF | | SIT | –7 576 358,35 | 0,00 | –7 576 358,35 |
| Total SI (SIT) | – 913 604 498,73 | 0,00 | – 913 604 498,73 |

MS

Measure

FY

Reason

Type

%

Currency

Amount

Deductions

Financial impact

BG

Area aids

2008

poor LPIS-GIS and on-the-spot controls

FLAT RATE

10

EUR

–16 629 131,10

0,00

–16 629 131,10

Total BG (EUR)

–16 629 131,10

0,00

–16 629 131,10

CY

Financial audit - Overshooting

2009

exceeding of financial ceilings

ONE-OFF

EUR

– 320 385,91

– 320 385,91

0,00

Total CY (EUR)

– 320 385,91

– 320 385,91

0,00

CZ

Export Refunds & Food Aid outside the EU

2004

insufficient number of samples for physical checks

FLAT RATE

5

EUR

– 207 934,24

0,00

– 207 934,24

CZ

Export Refunds & Food Aid outside the EU

2005

insufficient number of samples for physical checks

FLAT RATE

5

EUR

– 385 763,84

0,00

– 385 763,84

CZ

Export Refunds & Food Aid outside the EU

2006

insufficient number of samples for physical checks

FLAT RATE

5

EUR

–76 644,28

0,00

–76 644,28

Total CZ (EUR)

– 670 342,36

0,00

– 670 342,36

DE

Financial audit - Late payments and payment deadlines

2009

late payments

ONE-OFF

EUR

–17 700,87

–17 700,87

0,00

DE

Financial audit - Overshooting

2009

Overshooting of financial ceilings, ineligible expenditure and reduction in accordance with clearance decision

ONE-OFF

EUR

–1 971 342,57

–1 971 342,57

0,00

DE

Clearance of accounts

2007

Clearance of 2007 accounts: total error exceeded the materiality level; Most likely Error

EXTRAPOLATED

EUR

– 342 858,52

0,00

– 342 858,52

DE

Clearance of accounts

2007

Non-pursued recovery

ONE-OFF

EUR

–28 585,26

0,00

–28 585,26

DE

Clearance of accounts

2007

Financial clearance 2007: financial error in debtors’ ledger

ONE-OFF

EUR

–17 617,33

0,00

–17 617,33

DE

Clearance of accounts

2007

Clearance of 2007 accounts: Most Likely Error

EXTRAPOLATED

EUR

–23 324,14

0,00

–23 324,14

DE

Clearance of accounts

2007

Clearance of 2007 accounts: known error

EXTRAPOLATED

EUR

–1 091,19

0,00

–1 091,19

Total DE (EUR)

–2 402 519,88

–1 989 043,44

– 413 476,44

DK

Financial audit - Overshooting

2009

Overshooting of financial ceilings

ONE-OFF

EUR

–3 921,96

–3 921,96

0,00

Total DK (EUR)

–3 921,96

–3 921,96

0,00

ES

Meat Premiums - Bovines

2006

lack of sanctions for animals with a missing slaughter date (bovine premia and Art. 69 payments)

ONE-OFF

EUR

– 126 294,37

0,00

– 126 294,37

ES

Other Direct Aid - Bovines

2007

lack of sanctions for animals with a missing slaughter date (bovine premia and Art. 69 payments)

ONE-OFF

EUR

–26 323,44

0,00

–26 323,44

ES

Financial audit - Late payments and payment deadlines

2009

Financial audit: late payments

ONE-OFF

EUR

–4 376 321,75

–4 376 321,75

0,00

ES

Financial audit - Overshooting

2009

Overshooting of financial ceilings, ineligible expenditure and recovery of the milk levy

ONE-OFF

EUR

– 383 419,21

– 383 419,21

0,00

Total ES (EUR)

–4 912 358,77

–4 759 740,96

– 152 617,81

FR

Export refunds- Live animals

2006

deficiencies in the supervision of transports of live bovine animals eligible for export refunds

FLAT RATE

10

EUR

– 233 531,17

0,00

– 233 531,17

FR

Export refunds- Live animals

2007

deficiencies in the supervision of transports of live bovine animals eligible for export refunds

FLAT RATE

10

EUR

–93 084,22

0,00

–93 084,22

FR

Export refunds- Live animals

2008

deficiencies in the supervision of transports of live bovine animals eligible for export refunds

FLAT RATE

10

EUR

–18 984,38

0,00

–18 984,38

FR

Export refunds- Live animals

2009

deficiencies in the supervision of transports of live bovine animals eligible for export refunds

FLAT RATE

10

EUR

–13 068,04

0,00

–13 068,04

FR

Milk - Quota

2003

Exceeding the quotas

ONE-OFF

EUR

–7 646 623,00

0,00

–7 646 623,00

FR

Fishery Measures

2005

Non-conform sanction system

ONE-OFF

EUR

–47 793,25

0,00

–47 793,25

FR

Fishery Measures

2006

Non-conform sanction system

ONE-OFF

EUR

–4 584,36

0,00

–4 584,36

FR

Fishery Measures

2007

Non-conform sanction system

ONE-OFF

EUR

–66 300,98

0,00

–66 300,98

FR

Arable Crops

2006

Weaknesses in the procedures for on-the-spot controls.

FLAT RATE

2

EUR

–5 938 935,20

0,00

–5 938 935,20

FR

Arable Crops

2007

Weaknesses in the procedures for on-the-spot controls.

FLAT RATE

2

EUR

–2 006 102,83

0,00

–2 006 102,83

FR

Financial audit - Late payments and payment deadlines

2008

late payments

ONE-OFF

EUR

–24 913,70

–24 913,70

0,00

FR

Financial audit - Overshooting

2008

overshooting of financial ceilings

ONE-OFF

EUR

–1 277 884,58

–1 277 884,58

0,00

FR

Certification

2005

Financial clearance 2005 - Most likely error

ONE-OFF

EUR

–3 385 578,07

0,00

–3 385 578,07

FR

Clearance of accounts

2007

Financial clearance 2007: deficiencies related to the proof of arrival in the fruit sector

ONE-OFF

EUR

– 191 612,32

0,00

– 191 612,32

FR

Clearance of accounts

2007

Financial clearance 2007: deficiencies related to the proof of arrival

ONE-OFF

EUR

–83 652,18

0,00

–83 652,18

FR

Clearance of accounts

2007

Financial clearance 2007: deficiencies related to the proof of arrival in the vine sector

ONE-OFF

EUR

–6 513,57

0,00

–6 513,57

Total FR (EUR)

–21 039 161,85

–1 302 798,28

–19 736 363,57

GB

Financial audit - Overshooting

2009

exceeding of ceilings

ONE-OFF

EUR

–17 583,27

–17 583,27

0,00

GB

Financial audit - Late payments and payment deadlines

2009

late payments

ONE-OFF

EUR

–3 761 659,41

–3 761 659,41

0,00

Total GB (EUR)

–3 779 242,68

–3 779 242,68

0,00

GR

Fruit and Vegetables - Dried grapes aid scheme

2003

Weaknesses in ancillary controls

FLAT RATE

2

EUR

–1 893 244,19

0,00

–1 893 244,19

GR

Fruit and Vegetables - Dried grapes aid scheme

2004

Weaknesses in ancillary controls

FLAT RATE

2

EUR

–2 915,08

0,00

–2 915,08

GR

Fruit and Vegetables - Dried grapes aid scheme

2004

Weaknesses in key controls

FLAT RATE

5

EUR

–2 651 588,33

0,00

–2 651 588,33

GR

Fruit and Vegetables - Dried grapes aid scheme

2004

Weaknesses in key controls

FLAT RATE

10

EUR

–5 514 428,97

0,00

–5 514 428,97

GR

Fruit and Vegetables - Dried grapes aid scheme

2005

Weaknesses in scheme management, management of vineyard register and with regard to reductions in the minimum yield

FLAT RATE

2

EUR

– 129,11

0,00

– 129,11

GR

Fruit and Vegetables - Dried grapes aid scheme

2005

Weaknesses in key controls

FLAT RATE

5

EUR

–2 652 459,19

0,00

–2 652 459,19

GR

Fruit and Vegetables - Dried grapes aid scheme

2005

Weaknesses in key controls

FLAT RATE

10

EUR

–72 521,21

0,00

–72 521,21

GR

Fruit and Vegetables - Dried grapes aid scheme

2005

Weaknesses in key controls

FLAT RATE

25

EUR

–15 013 342,96

0,00

–15 013 342,96

GR

Fruit and Vegetables - Dried grapes aid scheme

2006

Weaknesses in scheme management, management of vineyard register and with regard to reductions in the minimum yield

FLAT RATE

2

EUR

–2 140,06

0,00

–2 140,06

GR

Fruit and Vegetables - Dried grapes aid scheme

2006

Weaknesses in key controls

FLAT RATE

5

EUR

–6 902,48

0,00

–6 902,48

GR

Fruit and Vegetables - Dried grapes aid scheme

2006

Weaknesses in key controls

FLAT RATE

10

EUR

117,11

0,00

117,11

GR

Fruit and Vegetables - Dried grapes aid scheme

2006

Weaknesses in key controls

FLAT RATE

25

EUR

–26 702 055,52

0,00

–26 702 055,52

GR

Fruit and Vegetables - Dried grapes aid scheme

2007

Weaknesses in key controls

FLAT RATE

5

EUR

–8 122,42

0,00

–8 122,42

GR

Fruit and Vegetables - Dried grapes aid scheme

2007

Weaknesses in key controls

FLAT RATE

10

EUR

–3 615,33

0,00

–3 615,33

GR

Fruit and Vegetables - Dried grapes aid scheme

2007

Weaknesses in key controls

FLAT RATE

25

EUR

– 178 595,74

0,00

– 178 595,74

GR

Other Direct Aid - POSEI

1999

Weaknesses in the management of aid applications and in the control system

FLAT RATE

10

EUR

–1 263 139,23

0,00

–1 263 139,23

GR

Other Direct Aid - POSEI

2000

Weaknesses in the management of aid applications and in the control system

FLAT RATE

10

EUR

–1 351 453,75

0,00

–1 351 453,75

GR

Other Direct Aid - POSEI

2001

Weaknesses in the management of aid applications and in the control system

FLAT RATE

10

EUR

–1 355 809,10

0,00

–1 355 809,10

GR

Tobacco Premiums

2006

Late tobacco deliveries

ONE-OFF

EUR

–6 108 114,95

0,00

–6 108 114,95

GR

Tobacco Premiums

2006

Transfer of cultivation contracts

ONE-OFF

EUR

–12 930 014,00

0,00

–12 930 014,00

GR

Tobacco Premiums

2006

Approval of ineligible first processors

ONE-OFF

EUR

– 722 713,00

0,00

– 722 713,00

GR

Meat Premiums - Ewe and Goats

2004

Management and control weakness

FLAT RATE

10

EUR

–25 128 277,52

0,00

–25 128 277,52

GR

Meat Premiums - Ewe and Goats

2005

Management and control weakness

FLAT RATE

10

EUR

–24 975 648,06

0,00

–24 975 648,06

GR

Meat Premiums - Ewe and Goats

2006

Management and control weakness

FLAT RATE

10

EUR

–62 666,39

0,00

–62 666,39

GR

Other Direct Aid - Direct Payments

2007

poor LPIS-GIS and on-the-spot controls

FLAT RATE

10

EUR

– 189 954 152,86

0,00

– 189 954 152,86

GR

Other Direct Aid - Article 69 of Reg. (EC) No 1782/2003 - except Ovines and Bovines

2007

poor LPIS-GIS and on-the-spot controls

FLAT RATE

10

EUR

–4 478 362,23

0,00

–4 478 362,23

GR

Cross Compliance

2006

weaknesses in the cross compliance management and controls

FLAT RATE

10

EUR

–4 138 354,61

0,00

–4 138 354,61

GR

Cross Compliance

2007

weaknesses in the cross compliance management and controls

FLAT RATE

10

EUR

–29 267,04

0,00

–29 267,04

GR

Financial audit - Late payments and payment deadlines

2007

late payment

ONE-OFF

EUR

–1 819 599,31

–1 819 599,31

0,00

GR

Financial audit - Overshooting

2007

exceeding of ceilings RD allocations

ONE-OFF

EUR

–1 953 465,43

–1 953 465,43

0,00

GR

Financial audit - Overshooting

2007

ineligible expenditure

ONE-OFF

EUR

–4 910,61

–4 910,61

0,00

GR

Financial audit - Overshooting

2008

exceeding of financial dealings

ONE-OFF

EUR

–11 724,24

0,00

–11 724,24

Total GR (EUR)

– 330 989 615,81

–3 777 975,35

– 327 211 640,46

IE

Financial audit - Late payments and payment deadlines

2009

late payments

ONE-OFF

EUR

– 133 757,17

– 133 757,17

0,00

Total IE (EUR)

– 133 757,17

– 133 757,17

0,00

IT

Skimmed-milk powder for use as animal nutrition

2003

non- or incorrect application of regulatory aid reductions and sanctions

ONE-OFF

EUR

–19 021,62

0,00

–19 021,62

IT

Skimmed-milk powder for use as animal nutrition

2003

non- or incorrect application of regulatory aid reductions and sanctions

FLAT RATE

2

EUR

– 789 909,56

0,00

– 789 909,56

IT

Skimmed-milk powder for use as animal nutrition

2004

non- or incorrect application of regulatory aid reductions and sanctions

ONE-OFF

EUR

–2 961,86

0,00

–2 961,86

IT

Skimmed-milk powder for use as animal nutrition

2004

non- or incorrect application of regulatory aid reductions and sanctions

FLAT RATE

2

EUR

– 742 709,75

0,00

– 742 709,75

IT

Skimmed-milk powder for use as animal nutrition

2005

non- or incorrect application of regulatory aid reductions and sanctions

ONE-OFF

EUR

–86 072,22

0,00

–86 072,22

IT

Skimmed-milk powder for use as animal nutrition

2005

non- or incorrect application of regulatory aid reductions and sanctions

FLAT RATE

2

EUR

–47 374,31

0,00

–47 374,31

IT

Direct Payments

2005

weakness in the on the spot controls

FLAT RATE

5

EUR

– 595 287,34

0,00

– 595 287,34

IT

Direct Payments

2006

weakness in the on the spot controls

FLAT RATE

5

EUR

– 627 815,82

0,00

– 627 815,82

IT

Direct Payments

2007

weakness in the on the spot controls

FLAT RATE

5

EUR

–36 181,44

0,00

–36 181,44

IT

Direct Payments

2007

weakness in the control system

FLAT RATE

1,34

EUR

–21 082 134,82

0,00

–21 082 134,82

IT

Direct Payments

2007

incorrect calculation of sanctions

ONE-OFF

EUR

– 472 302,78

0,00

– 472 302,78

IT

Recoveries

2001-2002

Financial error in debtors’ ledger

ONE-OFF

EUR

–14 257 072,07

0,00

–14 257 072,07

Total IT (EUR)

–38 758 843,59

0,00

–38 758 843,59

LT

Certification

2006

Financial clearance 2006: known error

ONE-OFF

LTL

– 149 107,00

0,00

– 149 107,00

Total LT (LTL)

– 149 107,00

0,00

– 149 107,00

NL

Potato starch

2003

weaknesses in the scheme management and control system

FLAT RATE

10

EUR

–5 295 327,28

0,00

–5 295 327,28

NL

Potato starch

2004

weaknesses in the scheme management and control system

FLAT RATE

10

EUR

–5 424 788,14

0,00

–5 424 788,14

NL

Potato starch

2005

weaknesses in the scheme management and control system

FLAT RATE

10

EUR

–5 871 686,22

0,00

–5 871 686,22

NL

Potato starch

2006

weaknesses in the scheme management and control system

FLAT RATE

10

EUR

–5 973 168,71

0,00

–5 973 168,71

NL

Potato starch

2007

weaknesses in the scheme management and control system

FLAT RATE

10

EUR

–3 059 136,00

0,00

–3 059 136,00

NL

Potato starch

2008

weaknesses in the scheme management and control system

FLAT RATE

10

EUR

–3 323 042,96

0,00

–3 323 042,96

NL

Dried Fodder

2005

Weaknesses in sampling and weighing procedures

FLAT RATE

2

EUR

–53 756,91

0,00

–53 756,91

NL

Dried Fodder

2006

Non-application of the sanctions foreseen at Art. 29 of Reg. (EC) No 382/2005

ONE-OFF

EUR

–51 192,24

0,00

–51 192,24

NL

Dried Fodder

2006

Weaknesses in sampling and weighing procedures

FLAT RATE

2

EUR

– 111 139,56

0,00

– 111 139,56

NL

Dried Fodder

2007

Non-application of the sanctions foreseen at Art. 29 of Reg. (EC) No 382/2005

ONE-OFF

EUR

–80 683,48

0,00

–80 683,48

NL

Dried Fodder

2007

Weaknesses in sampling and weighing procedures

FLAT RATE

2

EUR

–59 296,58

0,00

–59 296,58

Total NL (EUR)

–29 303 218,08

0,00

–29 303 218,08

PL

Public Storage - Sugar

2006

Incorrect booking of sugar removals

ONE-OFF

PLN

–2 748 072,26

0,00

–2 748 072,26

PL

Public Storage - Cereals

2006

Incorrect booking of cereals removals

ONE-OFF

PLN

–1 181 799,38

0,00

–1 181 799,38

PL

Public Storage - Cereals

2007

Incorrect booking of cereals removals

ONE-OFF

PLN

– 158 188,28

0,00

– 158 188,28

Total PL (PLN)

–4 088 059,92

0,00

–4 088 059,92

PT

POSEI

2005

Insufficient number of on-the-spot checks

ONE-OFF

EUR

– 238 067,66

0,00

– 238 067,66

PT

POSEI

2006

Insufficient number of on-the-spot checks

ONE-OFF

EUR

– 239 045,63

0,00

– 239 045,63

PT

POSEI

2007

Insufficient number of on-the-spot checks

ONE-OFF

EUR

– 266 137,96

0,00

– 266 137,96

PT

Meat Premiums - Ewe and Goats

2004

Aid paid to farmers with less than 10 rights.

ONE-OFF

EUR

– 150 518,33

0,00

– 150 518,33

PT

Meat Premiums - Ewe and Goats

2004

Neutralisation of double impact of one-off/flat-rate correction

ONE-OFF

EUR

3 010,36

0,00

3 010,36

PT

Meat Premiums - Ewe and Goats

2004

weaknesses regarding on-farm registers

FLAT RATE

2

EUR

– 704 557,25

0,00

– 704 557,25

PT

Meat Premiums - Ewe and Goats

2005

Aid paid to farmers with less than 10 rights.

ONE-OFF

EUR

– 136 490,69

0,00

– 136 490,69

PT

Meat Premiums - Ewe and Goats

2005

Neutralisation of double impact of one-off/flat-rate correction

ONE-OFF

EUR

2 729,81

0,00

2 729,81

PT

Meat Premiums - Ewe and Goats

2005

weaknesses regarding on-farm registers

FLAT RATE

2

EUR

–1 221 522,57

0,00

–1 221 522,57

PT

Meat Premiums - Ewe and Goats

2006

Aid paid to farmers with less than 10 rights.

ONE-OFF

EUR

–10 716,86

0,00

–10 716,86

PT

Meat Premiums - Ewe and Goats

2006

Neutralisation of double impact of one-off/flat-rate correction

ONE-OFF

EUR

426,48

0,00

426,48

PT

Meat Premiums - Ewe and Goats

2006

weaknesses regarding on-farm registers

FLAT RATE

2

EUR

– 543 239,48

0,00

– 543 239,48

PT

Arable Crops

2005

Weaknesses in LPIS-GIS system, performance of on-the-spot checks and in calculation of sanctions.

FLAT RATE

2

EUR

–77 320,99

0,00

–77 320,99

PT

Arable Crops

2006

Weaknesses in LPIS-GIS system, performance of on-the-spot checks and in calculation of sanctions.

FLAT RATE

2

EUR

– 687,65

0,00

– 687,65

PT

RD Guarantee Accompanying Measures (area related measures)

2006

Weaknesses in LPIS-GIS system, performance of on-the-spot checks and in calculation of sanctions.

FLAT RATE

5

EUR

–10 488 632,26

0,00

–10 488 632,26

PT

Arable Crops

2006

Weaknesses in LPIS-GIS system, performance of on-the-spot checks and in calculation of sanctions.

FLAT RATE

5

EUR

–13 996 538,00

0,00

–13 996 538,00

PT

RD Guarantee new measures

2006

Weaknesses in LPIS-GIS system, performance of on-the-spot checks and in calculation of sanctions.

FLAT RATE

5

EUR

349 379,51

0,00

349 379,51

PT

Additional Amounts of Aid

2007

Weaknesses in LPIS-GIS system, performance of on-the-spot checks and in calculation of sanctions.

FLAT RATE

5

EUR

– 248 208,61

0,00

– 248 208,61

PT

Other Direct Aid - Direct Payments

2007

Weaknesses in LPIS-GIS system, performance of on-the-spot checks and in calculation of sanctions.

FLAT RATE

5

EUR

–16 015 420,09

0,00

–16 015 420,09

PT

Financial audit - Late payments and payment deadlines

2008

late payments

ONE-OFF

0

EUR

– 148 413,94

– 148 413,94

0,00

PT

Financial audit - Overshooting

2009

Financial Audit - exceeding of ceilings

ONE-OFF

EUR

–96 189,49

–96 189,49

0,00

PT

Financial audit - Late payments and payment deadlines

2009

Financial Audit - late payments

ONE-OFF

EUR

– 286 327,01

– 286 327,01

0,00

PT

Clearance of accounts

2006

Financial clearance 2006: most likely error

ONE-OFF

EUR

– 653 833,00

0,00

– 653 833,00

PT

Clearance of accounts

2006

Financial clearance 2006: systematic error

ONE-OFF

EUR

– 197 091,00

0,00

– 197 091,00

PT

Clearance of accounts

2007

Financial clearance 2007: Most likely error

ONE-OFF

EUR

– 156 607,00

0,00

– 156 607,00

PT

Clearance of accounts

2007

Financial clearance 2007: Systematic error

ONE-OFF

EUR

–2 334,00

0,00

–2 334,00

Total PT (EUR)

–45 522 353,31

– 530 930,44

–44 991 422,87

RO

Direct Payments

2008

weaknesses in the functioning of LPIS-GIS

FLAT RATE

10

EUR

–41 707 099,00

0,00

–41 707 099,00

RO

Financial audit - Late payments and payment deadlines

2008

late payments

ONE-OFF

EUR

–4 659 620,91

–8 629 639,25

3 970 018,34

Total RO (EUR)

–46 366 719,91

–8 629 639,25

–37 737 080,66

SE

Other Direct Aid - Article 69 of Reg. (EC) No 1782/2003 - except Ovines and Bovines

2009

overshooting of financial ceilings

ONE-OFF

0

EUR

–13 177,13

–13 177,13

0,00

Total SE (EUR)

–13 177,13

–13 177,13

0,00

SI

Meat Premiums - Bovines

2005

Weaknesses in the on-the-spot controls for suckler cow premium

FLAT RATE

2

SIT

–29 466 458,00

0,00

–29 466 458,00

SI

Meat Premiums - Bovines

2005

Animals slaughtered before 1.5.2004

ONE-OFF

SIT

– 677 017 295,96

0,00

– 677 017 295,96

SI

Meat Premiums - Bovines

2005

Neutralisation of double impact of one-off/flat rate correction

ONE-OFF

SIT

33 850 864,80

0,00

33 850 864,80

SI

Meat Premiums - Bovines

2005

Weaknesses in the on-the-spot controls for special beef premium and slaughter premium

FLAT RATE

5

SIT

–77 950 627,83

0,00

–77 950 627,83

SI

Meat Premiums - Bovines

2006

Weaknesses in the on-the-spot controls for suckler cow premium

FLAT RATE

2

SIT

–28 359 536,07

0,00

–28 359 536,07

SI

Meat Premiums - Bovines

2006

Weaknesses in the on-the-spot controls for special beef premium and slaughter premium

FLAT RATE

5

SIT

–98 115 706,03

0,00

–98 115 706,03

SI

Meat Premiums - Ewe and Goats

2005

payment of aid to farmers with less than 10 ovine quota rights

ONE-OFF

SIT

–11 799 120,10

0,00

–11 799 120,10

SI

Meat Premiums - Ewe and Goats

2005

Neutralisation of double impact of one-off/flat rate correction

ONE-OFF

SIT

589 956,01

0,00

589 956,01

SI

Meat Premiums - Ewe and Goats

2005

weaknesses in the key and ancillary controls for ovine

FLAT RATE

5

SIT

–6 944 168,27

0,00

–6 944 168,27

SI

Meat Premiums - Ewe and Goats

2006

payment of aid to farmers with less than 10 ovine quota rights

ONE-OFF

SIT

–11 385 314,67

0,00

–11 385 314,67

SI

Meat Premiums - Ewe and Goats

2006

Neutralisation of double impact of one-off/flat rate correction

ONE-OFF

SIT

569 265,73

0,00

569 265,73

SI

Meat Premiums - Ewe and Goats

2006

weaknesses in the key and ancillary controls for ovine

ONE-OFF

SIT

–7 576 358,35

0,00

–7 576 358,35

Total SI (SIT)

– 913 604 498,73

0,00

– 913 604 498,73

BUDGET ITEM 6500

| MS | Measure | FY | Reason | Type | % | Currency | Amount | Deductions | Financial impact |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| CY | RD Guarantee Accompanying Measures (area related measures) | 2005 | Insufficient level of on-the-spot checks | FLAT RATE | 5 | CYP | –19 607,00 | 0,00 | –19 607,00 |
| CY | RD Guarantee Accompanying Measures (area related measures) | 2006 | Insufficient level of on-the-spot checks | FLAT RATE | 5 | CYP | – 127 488,00 | 0,00 | – 127 488,00 |
| CY | RD Guarantee Accompanying Measures (area related measures) | 2007 | Insufficient level of on-the-spot checks | FLAT RATE | 5 | EUR | –90 126,00 | 0,00 | –90 126,00 |
| Total CY (CYP) | – 147 095,00 | 0,00 | – 147 095,00 |
| Total CY (EUR) | –90 126,00 | 0,00 | –90 126,00 |
| PL | Rural Development EAGGF Axis 2 (2000-2006, area related measures) | 2006 | weaknesses in key controls and sanctions application for Agri-environmental measures. | FLAT RATE | 5 | PLN | –10 579 382,00 | –10 579 382,00 | 0,00 |
| PL | Rural Development EAGGF Axis 2 (2000-2006, area related measures) | 2006 | weaknesses in key controls and sanctions application for less favoured areas | FLAT RATE | 5 | PLN | –50 609 351,00 | –50 609 351,00 | 0,00 |
| Total PL (PLN) | –61 188 733,00 | –61 188 733,00 | 0,00 |

MS

Measure

FY

Reason

Type

%

Currency

Amount

Deductions

Financial impact

CY

RD Guarantee Accompanying Measures (area related measures)

2005

Insufficient level of on-the-spot checks

FLAT RATE

5

CYP

–19 607,00

0,00

–19 607,00

CY

RD Guarantee Accompanying Measures (area related measures)

2006

Insufficient level of on-the-spot checks

FLAT RATE

5

CYP

– 127 488,00

0,00

– 127 488,00

CY

RD Guarantee Accompanying Measures (area related measures)

2007

Insufficient level of on-the-spot checks

FLAT RATE

5

EUR

–90 126,00

0,00

–90 126,00

Total CY (CYP)

– 147 095,00

0,00

– 147 095,00

Total CY (EUR)

–90 126,00

0,00

–90 126,00

PL

Rural Development EAGGF Axis 2 (2000-2006, area related measures)

2006

weaknesses in key controls and sanctions application for Agri-environmental measures.

FLAT RATE

5

PLN

–10 579 382,00

–10 579 382,00

0,00

PL

Rural Development EAGGF Axis 2 (2000-2006, area related measures)

2006

weaknesses in key controls and sanctions application for less favoured areas

FLAT RATE

5

PLN

–50 609 351,00

–50 609 351,00

0,00

Total PL (PLN)

–61 188 733,00

–61 188 733,00

0,00

BUDGET ITEM 6711

| MS | Measure | FY | Reason | Type | % | Currency | Amount | Deductions | Financial impact |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| BG | RD Guarantee Accompanying Measures (area related measures) | 2008 | poor LPIS-GIS and on-the-spot controls | FLAT RATE | 5 | EUR | –2 245 941,14 | 0,00 | –2 245 941,14 |
| BG | RD Guarantee Accompanying Measures (area related measures) | 2008 | poor LPIS-GIS and on-the-spot controls | FLAT RATE | 10 | EUR | –1 326 700,51 | 0,00 | –1 326 700,51 |
| Total BG (EUR) | –3 572 641,65 | 0,00 | –3 572 641,65 |
| GR | RD Guarantee Accompanying Measures (area related measures) | 2007 | poor LPIS-GIS and on-the-spot controls | FLAT RATE | 10 | EUR | –16 480 990,57 | 0,00 | –16 480 990,57 |
| Total GR (EUR) | –16 480 990,57 | 0,00 | –16 480 990,57 |
| PT | RD Guarantee Accompanying Measures (area related measures) | 2007 | Weaknesses in LPIS-GIS system, performance of on-the-spot checks and in calculation of sanctions. | FLAT RATE | 5 | EUR | – 213 224,74 | 0,00 | – 213 224,74 |
| Total PT (EUR) | – 213 224,74 | | – 213 224,74 |

MS

Measure

FY

Reason

Type

%

Currency

Amount

Deductions

Financial impact

BG

RD Guarantee Accompanying Measures (area related measures)

2008

poor LPIS-GIS and on-the-spot controls

FLAT RATE

5

EUR

–2 245 941,14

0,00

–2 245 941,14

BG

RD Guarantee Accompanying Measures (area related measures)

2008

poor LPIS-GIS and on-the-spot controls

FLAT RATE

10

EUR

–1 326 700,51

0,00

–1 326 700,51

Total BG (EUR)

–3 572 641,65

0,00

–3 572 641,65

GR

RD Guarantee Accompanying Measures (area related measures)

2007

poor LPIS-GIS and on-the-spot controls

FLAT RATE

10

EUR

–16 480 990,57

0,00

–16 480 990,57

Total GR (EUR)

–16 480 990,57

0,00

–16 480 990,57

PT

RD Guarantee Accompanying Measures (area related measures)

2007

Weaknesses in LPIS-GIS system, performance of on-the-spot checks and in calculation of sanctions.

FLAT RATE

5

EUR

– 213 224,74

0,00

– 213 224,74

Total PT (EUR)

– 213 224,74

– 213 224,74

BUDGET ITEM 05 07 01 07

| MS | Measure | FY | Reason | Type | % | Currency | Amount | Deductions | Financial impact |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| HU | Intervention storage - Maize | 2007 | Reimbursement of technical costs in respect of intervention maize, due to incorrect booking | ONE-OFF | | HUF | –4 003 360,00 | 0,00 | –4 003 360,00 |
| HU | Intervention storage - Maize | 2007 | Reimbursement of financial costs in respect of intervention maize, due to incorrect booking | ONE-OFF | | HUF | 1 362 123,00 | 0,00 | 1 362 123,00 |
| HU | Intervention storage - Maize | 2007 | Reimbursement of profit of sale in respect of intervention maize, due to incorrect booking | ONE-OFF | | HUF | 844 140 288,00 | 0,00 | 844 140 288,00 |
| HU | Rural Development Guarantee | 2005 | Recovery of amount over-reimbursed due to exchange rate differences following double correction (under Commission Decisions 2009/721/CE, 2010/152/EU and recovery order GFO.09.025 concerning TRDI program 2004HU06GDO001). | | | EUR | –2 719,10 | 0,00 | –2 719,10 |
| Total HU (HUF) | 841 499 051,00 | 0 | 841 499 051,00 |
| Total HU (EUR) | –2 719,10 | 0 | –2 719,10 |

MS

Measure

FY

Reason

Type

%

Currency

Amount

Deductions

Financial impact

HU

Intervention storage - Maize

2007

Reimbursement of technical costs in respect of intervention maize, due to incorrect booking

ONE-OFF

HUF

–4 003 360,00

0,00

–4 003 360,00

HU

Intervention storage - Maize

2007

Reimbursement of financial costs in respect of intervention maize, due to incorrect booking

ONE-OFF

HUF

1 362 123,00

0,00

1 362 123,00

HU

Intervention storage - Maize

2007

Reimbursement of profit of sale in respect of intervention maize, due to incorrect booking

ONE-OFF

HUF

844 140 288,00

0,00

844 140 288,00

HU

Rural Development Guarantee

2005

Recovery of amount over-reimbursed due to exchange rate differences following double correction (under Commission Decisions 2009/721/CE, 2010/152/EU and recovery order GFO.09.025 concerning TRDI program 2004HU06GDO001).

EUR

–2 719,10

0,00

–2 719,10

Total HU (HUF)

841 499 051,00

0

841 499 051,00

Total HU (EUR)

–2 719,10

0

–2 719,10

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