# L_2011270EN.01003301.xml

| 15.10.2011 | EN | Official Journal of the European Union | L 270/33 |
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15.10.2011

EN

Official Journal of the European Union

L 270/33

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COMMISSION IMPLEMENTING DECISION

of 14 October 2011

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

(notified under document C(2011) 7105)

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

(2011/689/EU)

THE EUROPEAN COMMISSION,

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

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

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

Having consulted the Committee on the Agricultural Funds,

Whereas:

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

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

| (2) | The Member States have had an opportunity to request the launch of a conciliation procedure. That opportunity has been used in some cases and the reports issued on the outcome have been examined by the Commission. |
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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 Regulation (EC) No 1258/1999 and Regulation (EC) No 1290/2005, only agricultural expenditure which has been incurred in a way that has not infringed European Union rules may be financed. |
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(3)

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

| (4) | In the light of the verifications carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by the Member States does not fulfil this requirement and cannot, therefore, be financed under the EAGGF Guarantee Section, the EAGF and the EAFRD. |
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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 30 April 2011 and relating to its content, |
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(7)

This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice in cases pending on 30 April 2011 and relating to its content,

HAS ADOPTED THIS DECISION:

Article 1

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

Article 2

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

Done at Brussels, 14 October 2011.

For the Commission

Dacian CIOLOȘ

Member of the Commission

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

1

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

2

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ANNEX

| MS | Measure | Financial year | Reason | Type | % | Currency | Amount | Deductions | Financial impact |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| BUDGET ITEM 6701 |
| AT | Financial audit — Overshooting | 2006 | exceeding of ceilings | ONE-OFF | | EUR | –1 303 515,38 | 0,00 | –1 303 515,38 |
| | | | | | TOTAL (AT) | EUR | –1 303 515,38 | 0,00 | –1 303 515,38 |
| CY | Direct payments | 2006 | non-application of sanctions | ONE-OFF | | CYP | – 284 123,39 | 0,00 | – 284 123,39 |
| CY | Direct payments | 2006 | LPIS deficiencies and weaknesses in on-the-spot controls | ONE-OFF | | CYP | – 757 074,89 | 0,00 | – 757 074,89 |
| CY | Direct decoupled aid (single area payment scheme — SAPS) | 2007 | LPIS deficiencies and weaknesses in on-the-spot controls | ONE-OFF | | EUR | –1 808 329,75 | 0,00 | –1 808 329,75 |
| CY | Direct decoupled aid (single area payment scheme — SAPS) | 2007 | non-application of sanctions | ONE-OFF | | EUR | – 582 030,50 | 0,00 | – 582 030,50 |
| CY | Decoupled direct aids | 2008 | LPIS deficiencies and weaknesses in on-the-spot controls | ONE-OFF | | EUR | –1 656 910,66 | 0,00 | –1 656 910,66 |
| CY | Decoupled direct aids | 2008 | non-application of sanctions | ONE-OFF | | EUR | – 666 122,62 | 0,00 | – 666 122,62 |
| CY | Decoupled direct aids | 2009 | weaknesses in LPIS-GIS | ONE-OFF | | EUR | –1 474 495,53 | 0,00 | –1 474 495,53 |
| | | | | | TOTAL (CY) | CYP | –1 041 198,28 | 0,00 | –1 041 198,28 |
| | | | | | TOTAL (CY) | EUR | –6 187 889,06 | 0,00 | –6 187 889,06 |
| DE | Clearance of accounts | 2008 | most likely error, known error | ONE-OFF | | EUR | – 949 205,00 | 0,00 | – 949 205,00 |
| DE | Fruit and vegetables — Operational programmes | 2008 | ineligible expenditures in 3 producer organisations | ONE-OFF | | EUR | – 846 668,37 | 0,00 | – 846 668,37 |
| | | | | | TOTAL (DE) | EUR | –1 795 873,37 | 0,00 | –1 795 873,37 |
| DK | Decoupled direct aids | 2006 | correction on set-aside, uncultivated areas, permanent pastures | FLAT RATE | 5,00  % | DKK | –33 186 833,89 | 0,00 | –33 186 833,89 |
| DK | Decoupled direct aids | 2006 | weaknesses in LPIS/GIS, sanctions, tolerance for cross-checks, random sample for analysis of reference parcel | ONE-OFF | | DKK | –38 993 246,83 | 0,00 | –38 993 246,83 |
| DK | Direct payments | 2007 | correction on set-aside, uncultivated areas, permanent pastures | FLAT RATE | 5,00  % | EUR | –4 935 369,61 | 0,00 | –4 935 369,61 |
| DK | Other direct aid — Energy crops | 2007 | weaknesses in LPIS/GIS, sanctions, tolerance for cross-checks, random sample for analysis of reference parcel | ONE-OFF | | EUR | –9 726,04 | 0,00 | –9 726,04 |
| DK | Direct payments | 2007 | weaknesses in LPIS/GIS, sanctions, tolerance for cross-checks, random sample for analysis of reference parcel | ONE-OFF | | EUR | –5 669 895,79 | 0,00 | –5 669 895,79 |
| DK | Entitlements | 2006 | lack of controls on the farmer status of landowners | FLAT RATE | 5,00  % | DKK | –3 744,13 | – 557,28 | –3 186,85 |
| DK | Entitlements | 2006 | non agricultural use of area declared | FLAT RATE | 2,00  % | DKK | –19 696,62 | –19 696,62 | 0,00 |
| DK | Entitlements | 2007 | consequence of the one-off correction under enquiry AA/2006/05/DK | ONE-OFF | | EUR | 0,00 | – 369,71 | 369,71 |
| DK | Entitlements | 2007 | deficiencies in controls on the farmer status in case of transfers subject to a private contract clause | ONE-OFF | | EUR | –80 459,15 | 0,00 | –80 459,15 |
| DK | Entitlements | 2007 | lack of controls on the farmer status of landowners | FLAT RATE | 5,00  % | EUR | – 181 248,40 | –26 735,94 | – 154 512,46 |
| DK | Entitlements | 2007 | non agricultural use of area declared | FLAT RATE | 2,00  % | EUR | – 147 389,20 | – 147 389,20 | 0,00 |
| DK | Entitlements | 2008 | deficiencies in controls on the farmer status in case of transfers subject to a private contract clause | ONE-OFF | | EUR | –80 483,98 | 0,00 | –80 483,98 |
| DK | Entitlements | 2008 | lack of controls on the farmer status of landowners | FLAT RATE | 5,00  % | EUR | – 178 999,72 | 0,00 | – 178 999,72 |
| DK | Entitlements | 2008 | non agricultural use of area declared | FLAT RATE | 2,00  % | EUR | – 142 037,56 | 0,00 | – 142 037,56 |
| DK | Entitlements | 2009 | deficiencies in controls on the farmer status in case of transfers subject to a private contract clause | ONE-OFF | | EUR | –80 417,10 | 0,00 | –80 417,10 |
| DK | Entitlements | 2009 | lack of controls on the farmer status of landowners | FLAT RATE | 5,00  % | EUR | – 160 151,14 | 0,00 | – 160 151,14 |
| DK | Entitlements | 2009 | non agricultural use of area declared | FLAT RATE | 2,00  % | EUR | – 131 624,35 | 0,00 | – 131 624,35 |
| DK | Entitlements | 2010 | deficiencies in controls on the farmer status in case of transfers subject to a private contract clause | ONE-OFF | | EUR | –80 598,58 | 0,00 | –80 598,58 |
| DK | Entitlements | 2010 | lack of controls on the farmer status of landowners | FLAT RATE | 5,00  % | EUR | – 173 759,98 | 0,00 | – 173 759,98 |
| DK | Entitlements | 2010 | non agricultural use of area declared | FLAT RATE | 2,00  % | EUR | – 281 759,83 | 0,00 | – 281 759,83 |
| DK | Financial audit — Overshooting | 2008 | exceeding of financial ceiling | ONE-OFF | | EUR | –1 500,20 | –1 353,02 | – 147,18 |
| DK | Financial audit — Late payments and payment deadlines | 2008 | non-respect of payment deadlines | ONE-OFF | | EUR | – 329 708,43 | – 329 708,43 | 0,00 |
| | | | | | TOTAL (DK) | DKK | –72 203 521,47 | –20 253,90 | –72 183 267,57 |
| | | | | | TOTAL (DK) | EUR | –12 665 129,06 | – 505 556,30 | –12 159 572,76 |
| ES | Clearance of accounts — EAGF | 2005 | debtors | ONE-OFF | | EUR | – 277 219,89 | 0,00 | – 277 219,89 |
| ES | Clearance of accounts — EAGF | 2005 | financial errors — not recovered financial errors | ONE-OFF | | EUR | –76 518,03 | 0,00 | –76 518,03 |
| ES | Clearance of accounts — EAGF | 2005 | financial errors — most likely error | ONE-OFF | | EUR | – 103 605,08 | 0,00 | – 103 605,08 |
| ES | Clearance of accounts — EAGF | 2006 | financial errors — most likely error | ONE-OFF | | EUR | – 113 321,70 | 0,00 | – 113 321,70 |
| | | | | | TOTAL (ES) | EUR | – 570 664,70 | 0,00 | – 570 664,70 |
| FI | Decoupled direct aids | 2007 | incorrect application of sanctions | ONE-OFF | | EUR | –10 268,39 | 0,00 | –10 268,39 |
| FI | Decoupled direct aids | 2007 | weaknesses related to LPIS-GIS Lapland region | FLAT RATE | 2,00  % | EUR | – 188 478,74 | 0,00 | – 188 478,74 |
| FI | Additional Amounts of Aid | 2007 | weaknesses related to LPIS-GIS Lapland region | FLAT RATE | 2,00  % | EUR | –4 661,37 | 0,00 | –4 661,37 |
| FI | Other direct aid — Energy crops | 2007 | weaknesses related to LPIS-GIS Lapland region | FLAT RATE | 2,00  % | EUR | – 242,40 | 0,00 | – 242,40 |
| FI | Decoupled direct aids | 2008 | incorrect application of sanctions | ONE-OFF | | EUR | –8 285,31 | 0,00 | –8 285,31 |
| FI | Decoupled direct aids | 2008 | non-recovered amounts over different years | ONE-OFF | | EUR | –14 577,20 | 0,00 | –14 577,20 |
| FI | Other direct aid — Energy crops | 2008 | weaknesses related to LPIS-GIS Lapland region | FLAT RATE | 2,00  % | EUR | – 171,75 | 0,00 | – 171,75 |
| FI | Decoupled direct aids | 2008 | weaknesses related to LPIS-GIS Lapland region | FLAT RATE | 2,00  % | EUR | – 186 113,92 | 0,00 | – 186 113,92 |
| FI | Additional amounts of aid | 2008 | weaknesses related to LPIS-GIS Lapland region | FLAT RATE | 2,00  % | EUR | –5 698,74 | 0,00 | –5 698,74 |
| FI | Decoupled direct aids | 2009 | non-recovered amounts over different years | ONE-OFF | | EUR | –43 442,18 | 0,00 | –43 442,18 |
| FI | Other direct aid — Energy crops | 2009 | weaknesses related to LPIS-GIS Lapland region | FLAT RATE | 2,00  % | EUR | –26,97 | 0,00 | –26,97 |
| FI | Decoupled direct aids | 2009 | weaknesses related to LPIS-GIS Lapland region | FLAT RATE | 2,00  % | EUR | –2,95 | 0,00 | –2,95 |
| FI | Entitlements | 2007 | activation of entitlements on vegetable gardens | ONE-OFF | | EUR | – 134 535,85 | 0,00 | – 134 535,85 |
| FI | Entitlements | 2007 | non-recovery of undue payments following the parcels updating process | ONE-OFF | | EUR | – 208 560,32 | 0,00 | – 208 560,32 |
| FI | Entitlements | 2007 | overpayments linked to reference amounts for sugar beet production | ONE-OFF | | EUR | –10 112,98 | 0,00 | –10 112,98 |
| FI | Entitlements | 2008 | activation of entitlements on vegetable gardens | ONE-OFF | | EUR | – 106 422,80 | 0,00 | – 106 422,80 |
| FI | Entitlements | 2008 | non-recovery of undue payments following the parcels updating process | ONE-OFF | | EUR | –38 963,06 | 0,00 | –38 963,06 |
| FI | Entitlements | 2008 | overpayments linked to reference amounts for sugar beet production | ONE-OFF | | EUR | –10 092,45 | 0,00 | –10 092,45 |
| FI | Entitlements | 2009 | overpayments linked to reference amounts for sugar beet production | ONE-OFF | | EUR | –10 117,45 | 0,00 | –10 117,45 |
| FI | Entitlements | 2010 | overpayments linked to reference amounts for sugar beet production | ONE-OFF | | EUR | –10 135,57 | 0,00 | –10 135,57 |
| | | | | | TOTAL (FI) | EUR | – 990 910,38 | 0,00 | – 990 910,38 |
| GB | Entitlements | 2006 | deficiencies in controls for new farmers (Northern Ireland) | FLAT RATE | 10,00  % | GBP | – 614 431,29 | – 307 215,65 | – 307 215,64 |
| GB | Entitlements | 2006 | incorrect national reserve allocation under category of investors (Northern Ireland) | FLAT RATE | 10,00  % | GBP | – 712 321,41 | – 356 160,71 | – 356 160,70 |
| GB | Entitlements | 2006 | incorrect reduction for national reserve (Northern Ireland) | ONE-OFF | | GBP | – 100 767,54 | 0,00 | – 100 767,54 |
| GB | Entitlements | 2006 | incorrect reduction for national reserve (Scotland) | ONE-OFF | | GBP | – 216 419,91 | 0,00 | – 216 419,91 |
| GB | Entitlements | 2006 | incorrect reduction for national reserve (Wales) | ONE-OFF | | GBP | –97 813,25 | 0,00 | –97 813,25 |
| GB | Entitlements | 2007 | deficiencies in controls for new farmers (Northern Ireland) | FLAT RATE | 10,00  % | EUR | – 900 088,77 | – 450 044,39 | – 450 044,38 |
| GB | Entitlements | 2007 | incorrect national reserve allocation under category of investors (Northern Ireland) | FLAT RATE | 10,00  % | EUR | –1 037 875,96 | – 518 937,98 | – 518 937,98 |
| GB | Entitlements | 2007 | incorrect reduction for national reserve (Northern Ireland) | ONE-OFF | | EUR | – 147 022,79 | 0,00 | – 147 022,79 |
| GB | Entitlements | 2007 | incorrect reduction for national reserve (Scotland) | ONE-OFF | | EUR | – 317 354,51 | 0,00 | – 317 354,51 |
| GB | Entitlements | 2007 | incorrect reduction for national reserve (Wales) | ONE-OFF | | EUR | – 145 427,65 | 0,00 | – 145 427,65 |
| GB | Entitlements | 2007 | overshooting of the regional ceiling (Northern Ireland) | ONE-OFF | | EUR | – 321 536,36 | 0,00 | – 321 536,36 |
| GB | Entitlements | 2008 | deficiencies in controls for new farmers (Northern Ireland) | FLAT RATE | 10,00  % | EUR | – 896 459,38 | 0,00 | – 896 459,38 |
| GB | Entitlements | 2008 | incorrect national reserve allocation under category of investors (Northern Ireland) | FLAT RATE | 10,00  % | EUR | –1 033 690,98 | 0,00 | –1 033 690,98 |
| GB | Entitlements | 2008 | incorrect reduction for national reserve (Scotland) | ONE-OFF | | EUR | – 317 354,51 | 0,00 | – 317 354,51 |
| GB | Entitlements | 2008 | incorrect reduction for national reserve (Wales) | ONE-OFF | | EUR | – 140 080,83 | 0,00 | – 140 080,83 |
| GB | Entitlements | 2008 | incorrect reduction for national reserve (Northern Ireland) | ONE-OFF | | EUR | – 146 429,96 | 0,00 | – 146 429,96 |
| GB | Entitlements | 2008 | overshooting of the regional ceiling (Northern Ireland) | ONE-OFF | | EUR | – 292 441,14 | 0,00 | – 292 441,14 |
| | | | | | TOTAL (GB) | GBP | –1 741 753,40 | – 663 376,36 | –1 078 377,04 |
| | | | | | TOTAL (GB) | EUR | –5 695 762,84 | – 968 982,37 | –4 726 780,47 |
| GR | Entitlements | 2007 | forage area non-inclusion (ovine producers) | FLAT RATE | 5,00  % | EUR | –11 191 152,98 | –7 020 040,97 | –4 171 112,01 |
| GR | Entitlements | 2007 | incorrect calculation of the regional average ceiling | ONE-OFF | | EUR | –2 951 138,27 | 0,00 | –2 951 138,27 |
| GR | Entitlements | 2007 | national reserve criteria | FLAT RATE | 10,00  % | EUR | –10 460 620,42 | –10 460 620,42 | 0,00 |
| GR | Entitlements | 2007 | reimbursement based on the reduction of the population at risk subject to a 10 % flat-rate correction under enquiry AA/2007/006 | ONE-OFF | | EUR | 0,00 | – 295 113,83 | 295 113,83 |
| GR | Wine — Distillation | 2004 | weaknesses in the key controls, deficiencies in establishment and access to vineyard register | FLAT RATE | 10,00  % | EUR | – 252 757,14 | 0,00 | – 252 757,14 |
| GR | Wine — Must | 2004 | weaknesses in the key controls, deficiencies in establishment and access to vineyard register | FLAT RATE | 10,00  % | EUR | – 341 649,98 | 0,00 | – 341 649,98 |
| GR | Wine — Other distillation | 2004 | weaknesses in the key controls, deficiencies in establishment and access to vineyard register | FLAT RATE | 10,00  % | EUR | –28 978,93 | 0,00 | –28 978,93 |
| GR | Wine — Restructuring | 2004 | weaknesses in the key controls, deficiencies in establishment and access to vineyard register | FLAT RATE | 10,00  % | EUR | – 713 964,37 | 0,00 | – 713 964,37 |
| GR | Wine — Restructuring | 2005 | weaknesses in the key controls, deficiencies in establishment and access to vineyard register | FLAT RATE | 10,00  % | EUR | – 695 736,36 | 0,00 | – 695 736,36 |
| GR | Wine — Distillation | 2005 | weaknesses in the key controls, deficiencies in establishment and access to vineyard register | FLAT RATE | 10,00  % | EUR | – 471 948,20 | 0,00 | – 471 948,20 |
| GR | Wine — Must | 2005 | weaknesses in the key controls, deficiencies in establishment and access to vineyard register | FLAT RATE | 10,00  % | EUR | – 371 061,43 | 0,00 | – 371 061,43 |
| GR | Wine — Other distillation | 2005 | weaknesses in the key controls, deficiencies in establishment and access to vineyard register | FLAT RATE | 10,00  % | EUR | –41 646,07 | 0,00 | –41 646,07 |
| | | | | | TOTAL (GR) | EUR | –27 520 654,16 | –17 775 775,22 | –9 744 878,94 |
| IT | Direct decoupled aid (single payment scheme — SPS) | 2008 | deficiencies in LPIS-GIS and in the calculation of sanctions in claim year 2007 taking account of amounts recovered by 30/06/2011 following LPIS update | ONE-OFF | | EUR | –6 626 678,98 | 0,00 | –6 626 678,98 |
| IT | Clearance of accounts — EAGF | 2005 | non-paid amount included in annual declaration | ONE-OFF | | EUR | –67 178,23 | 0,00 | –67 178,23 |
| IT | Milk — Quota | 2005 | late controls — Region Abruzzo | FLAT RATE | 5,00  % | EUR | –1 433 721,00 | 0,00 | –1 433 721,00 |
| IT | Milk — Quota | 2005 | late controls — Region Lazio | FLAT RATE | 2,00  % | EUR | –9 201,00 | 0,00 | –9 201,00 |
| IT | Milk — Quota | 2005 | late controls — Region Lazio | FLAT RATE | 10,00  % | EUR | –14 238 138,00 | 0,00 | –14 238 138,00 |
| IT | Milk — Quota | 2005 | late controls — Region Marche | FLAT RATE | 5,00  % | EUR | – 739 456,00 | 0,00 | – 739 456,00 |
| IT | Milk — Quota | 2005 | late controls — Region Puglia | FLAT RATE | 10,00  % | EUR | –10 869 023,00 | 0,00 | –10 869 023,00 |
| IT | Milk — Quota | 2005 | late controls — Region Sardegna | FLAT RATE | 2,00  % | EUR | –1 501 436,00 | 0,00 | –1 501 436,00 |
| IT | Milk — Quota | 2006 | late controls — Region Abruzzo | FLAT RATE | 10,00  % | EUR | –2 647 097,00 | 0,00 | –2 647 097,00 |
| IT | Milk — Quota | 2006 | late controls — Region Calabria | FLAT RATE | 5,00  % | EUR | – 916 827,00 | 0,00 | – 916 827,00 |
| IT | Milk — Quota | 2006 | late controls — Region Fruili Venezia Guilia | FLAT RATE | 2,00  % | EUR | –1 603 613,00 | 0,00 | –1 603 613,00 |
| IT | Milk — Quota | 2006 | late controls — Region Lazio | FLAT RATE | 10,00  % | EUR | –12 955 974,00 | 0,00 | –12 955 974,00 |
| IT | Milk — Quota | 2006 | late controls — Region Puglia | FLAT RATE | 5,00  % | EUR | –5 214 971,00 | 0,00 | –5 214 971,00 |
| IT | Milk — Quota | 2006 | late controls — Region Sardegna | FLAT RATE | 5,00  % | EUR | –3 592 277,00 | 0,00 | –3 592 277,00 |
| IT | Milk — Quota | 2006 | late controls — Region Valle D'Aosta | FLAT RATE | 2,00  % | EUR | – 212 754,00 | 0,00 | – 212 754,00 |
| IT | Milk — Quota | 2007 | late controls — Region Calabria | FLAT RATE | 5,00  % | EUR | – 845 921,00 | 0,00 | – 845 921,00 |
| IT | Milk — Quota | 2007 | late controls — Region Friuli Venezia Giulia | FLAT RATE | 5,00  % | EUR | –3 708 423,00 | 0,00 | –3 708 423,00 |
| IT | Milk — Quota | 2007 | late controls — Region Marche | FLAT RATE | 5,00  % | EUR | – 661 562,00 | 0,00 | – 661 562,00 |
| IT | Milk — Quota | 2007 | late controls — Region Puglia | FLAT RATE | 10,00  % | EUR | –9 761 988,00 | 0,00 | –9 761 988,00 |
| | | | | | TOTAL (IT) | EUR | –77 606 239,21 | 0,00 | –77 606 239,21 |
| MT | Other direct aid — Direct payments | 2007 | weaknesses with respect to LPIS-GIS | ONE-OFF | | EUR | –24 934,28 | 0,00 | –24 934,28 |
| MT | Clearance of accounts — EAGF | 2007 | irregularities / debts | ONE-OFF | | EUR | –38 922,70 | 0,00 | –38 922,70 |
| | | | | | TOTAL (MT) | EUR | –63 856,98 | 0,00 | –63 856,98 |
| NL | Entitlements | 2007 | forage area non-inclusive — farmers without census | FLAT RATE | 2,00  % | EUR | – 196 376,29 | – 928,45 | – 195 447,84 |
| NL | Entitlements | 2007 | overshoot of national ceiling | ONE-OFF | | EUR | –1 400 132,00 | 0,00 | –1 400 132,00 |
| NL | Entitlements | 2007 | simultaneously granting of reference amounts from National reserve from different categories | ONE-OFF | | EUR | –6 164,44 | –29,15 | –6 135,29 |
| NL | Entitlements | 2007 | systematic error in the calculation of flax and hemp | FLAT RATE | 5,00  % | EUR | –7 732,46 | –36,56 | –7 695,90 |
| NL | Entitlements | 2008 | forage area non-inclusive — farmers without census | FLAT RATE | 2,00  % | EUR | – 196 376,29 | 0,00 | – 196 376,29 |
| NL | Entitlements | 2008 | simultaneously granting of reference amounts from National reserve from different categories | ONE-OFF | | EUR | –6 982,28 | 0,00 | –6 982,28 |
| NL | Entitlements | 2008 | systematic error in the calculation of flax and hemp | FLAT RATE | 5,00  % | EUR | –7 732,46 | 0,00 | –7 732,46 |
| NL | Entitlements | 2009 | forage area non-inclusive — farmers without census | FLAT RATE | 2,00  % | EUR | – 196 376,29 | 0,00 | – 196 376,29 |
| NL | Entitlements | 2009 | simultaneously granting of reference amounts from National reserve from different categories | ONE-OFF | | EUR | –6 982,28 | 0,00 | –6 982,28 |
| NL | Entitlements | 2009 | systematic error in the calculation of flax and hemp | FLAT RATE | 5,00  % | EUR | –7 732,46 | 0,00 | –7 732,46 |
| NL | Entitlements | 2010 | forage area non-inclusive — farmers without census | FLAT RATE | 2,00  % | EUR | – 196 376,29 | 0,00 | – 196 376,29 |
| NL | Entitlements | 2010 | simultaneously granting of reference amounts from National reserve from different categories | ONE-OFF | | EUR | –6 681,11 | 0,00 | –6 681,11 |
| NL | Entitlements | 2010 | systematic error in the calculation of flax and hemp | FLAT RATE | 5,00  % | EUR | –7 732,46 | 0,00 | –7 732,46 |
| | | | | | TOTAL (NL) | EUR | –2 243 377,11 | – 994,16 | –2 242 382,95 |
| PT | Clearance of accounts — EAGF | 2007 | financial errors in the EAGF IACS population — systematic error | ONE-OFF | | EUR | – 179 421,00 | 0,00 | – 179 421,00 |
| PT | Fruit and vegetables — Tomato processing | 2007 | deficiencies in checking the processing yield | FLAT RATE | 2,00  % | EUR | – 674 661,75 | 0,00 | – 674 661,75 |
| PT | Fruit and vegetables — Tomato processing | 2008 | deficiencies in checking the processing yield | FLAT RATE | 2,00  % | EUR | –2 974,43 | 0,00 | –2 974,43 |
| PT | Rural Development EAGGF (2000-2006) — Area-related measures | 2006 | deficiencies in the scope of the on-the-spot checks in AEM | FLAT RATE | 2,00  % | EUR | –1 412 286,78 | –1 412 286,78 | 0,00 |
| PT | Rural Development EAGGF (2000-2006) — Area-related measures | 2006 | deficiencies in the scope of the on-the-spot checks in LFA | FLAT RATE | 2,00  % | EUR | –1 323 588,00 | –1 323 588,00 | 0,00 |
| PT | Rural Development EAGGF (2000-2006) — Area related measures | 2006 | late application of the sanction system and recovery procedures in Afforestation measure | ONE-OFF | | EUR | – 157 547,00 | 0,00 | – 157 547,00 |
| PT | Rural Development EAGGF (2000-2006) — Area related measures | 2007 | deficiencies in the scope of the on-the-spot checks in Agri-environment measures (AEM) | FLAT RATE | 2,00  % | EUR | –46 042,43 | –46 042,43 | 0,00 |
| PT | Rural Development EAGGF (2000-2006) — Area related measures | 2007 | deficiencies in the scope of the on-the-spot checks in Less-favoured areas (LFA) | FLAT RATE | 2,00  % | EUR | –40 691,34 | –40 691,34 | 0,00 |
| | | | | | TOTAL (PT) | EUR | –3 837 212,73 | –2 822 608,55 | –1 014 604,18 |
| SE | Direct payments | 2006 | weaknesses in the LPIS-GIS, administrative controls and sanctions | ONE-OFF | | SEK | – 223 191 203,03 | 0,00 | – 223 191 203,03 |
| SE | Rural Development EAGGF (2000-2006) — Improving the competitiveness | 2006 | weaknesses in the LPIS-GIS, administrative controls and sanctions | ONE-OFF | | SEK | – 145 546,50 | 0,00 | – 145 546,50 |
| SE | Rural Development EAGGF (2000-2006) — Area-related measures | 2006 | weaknesses in the LPIS-GIS, administrative controls and sanctions | ONE-OFF | | SEK | –18 707 318,95 | 0,00 | –18 707 318,95 |
| SE | Rural Development EAGGF (2000-2006) — Non-area-related measures) | 2006 | weaknesses in the LPIS-GIS, administrative controls and sanctions | ONE-OFF | | SEK | –23 524,74 | 0,00 | –23 524,74 |
| SE | Decoupled direct aids | 2007 | weaknesses in the LPIS-GIS, administrative controls and sanctions | ONE-OFF | | EUR | –23 916 240,00 | 0,00 | –23 916 240,00 |
| SE | Decoupled direct aids | 2008 | weaknesses in the LPIS-GIS, administrative controls and sanctions | ONE-OFF | | EUR | –22 173 168,00 | 0,00 | –22 173 168,00 |
| | | | | | TOTAL (SE) | SEK | – 242 067 593,22 | 0,00 | – 242 067 593,22 |
| | | | | | TOTAL (SE) | EUR | –46 089 408,00 | 0,00 | –46 089 408,00 |
| | | | | | TOTAL 6701 | CYP | –1 041 198,28 | 0,00 | –1 041 198,28 |
| | | | | | TOTAL 6701 | DKK | –72 203 521,47 | –20 253,90 | –72 183 267,57 |
| | | | | | TOTAL 6701 | GBP | –1 741 753,40 | – 663 376,36 | –1 078 377,04 |
| | | | | | TOTAL 6701 | SEK | – 242 067 593,22 | 0,00 | – 242 067 593,22 |
| | | | | | TOTAL 6701 | EUR | – 186 570 492,99 | –22 073 916,60 | – 164 496 576,39 |
| BUDGET ITEM 6500 |
| CY | Rural development — Transitional instrument | 2006 | LPIS deficiencies and weaknesses in on-the-spot controls | ONE-OFF | | EUR | – 887 611,15 | 0,00 | – 887 611,15 |
| CY | Rural development — Transitional instrument | 2006 | non-application of sanctions | ONE-OFF | | EUR | – 333 112,47 | 0,00 | – 333 112,47 |
| CY | Rural development — Transitional instrument | 2007 | LPIS deficiencies and weaknesses in on-the-spot controls | ONE-OFF | | EUR | – 420 652,93 | 0,00 | – 420 652,93 |
| CY | Rural development — Transitional instrument | 2007 | non-application of sanctions | ONE-OFF | | EUR | – 135 391,70 | 0,00 | – 135 391,70 |
| | | | | | TOTAL (CY) | EUR | –1 776 768,25 | 0,00 | –1 776 768,25 |
| MT | Rural development — Transitional instrument | 2007 | weaknesses with respect to LPIS-GIS | ONE-OFF | | EUR | – 196 874,70 | 0,00 | – 196 874,70 |
| | | | | | TOTAL (MT) | EUR | – 196 874,70 | 0,00 | – 196 874,70 |
| PL | Clearance of accounts | 2006 | material error in the population | ONE-OFF | | EUR | – 454 236,65 | 0,00 | – 454 236,65 |
| PL | Rural development — Transitional instrument | 2007 | Measure E(LFA) — weaknesses in sanction system on Usual Good Farming Practices (UGFP) | FLAT RATE | 2,00  % | EUR | –5 324 873,00 | –5 324 873,00 | 0,00 |
| PL | Rural development — Transitional instrument | 2007 | Measure F (AEM) — weaknesses in sanction system on Usual Good Farming Practices (UGFP) | FLAT RATE | 2,00  % | EUR | –2 011 045,00 | –2 011 045,00 | 0,00 |
| PL | Rural development — Transitional instrument | 2005 | Measure H (afforestation) — lack of an environmental impact assessment in projects below 20ha | FLAT RATE | 10,00  % | EUR | –40 254,00 | –20 127,00 | –20 127,00 |
| PL | Rural development — Transitional instrument | 2006 | Measure H (afforestation) -lack of an environmental impact assessment in projects below 20ha | FLAT RATE | 10,00  % | EUR | – 197 006,00 | –98 503,00 | –98 503,00 |
| PL | Rural development — Transitional instrument | 2007 | Measure H (afforestation) -lack of an environmental impact assessment in projects below 20ha | FLAT RATE | 10,00  % | EUR | – 164 908,00 | –82 454,00 | –82 454,00 |
| | | | | | TOTAL (PL) | EUR | –8 192 322,65 | –7 537 002,00 | – 655 320,65 |
| | | | | | TOTAL 6500 | EUR | –10 165 965,60 | –7 537 002,00 | –2 628 963,60 |
| BUDGET ITEM 6711 |
| CY | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2008 | LPIS deficiencies and weaknesses in on-the-spot controls | ONE-OFF | | EUR | – 582 867,03 | 0,00 | – 582 867,03 |
| CY | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2008 | non-application of sanctions | ONE-OFF | | EUR | – 234 328,21 | 0,00 | – 234 328,21 |
| CY | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2009 | weaknesses in LPIS-GIS | ONE-OFF | | EUR | – 184 341,03 | 0,00 | – 184 341,03 |
| | | | | | TOTAL (CY) | EUR | –1 001 536,27 | 0,00 | –1 001 536,27 |
| DE | Clearance of accounts | 2008 | materiality breach for the EAFRD non-IACS population | ONE-OFF | | EUR | – 696 861,00 | 0,00 | – 696 861,00 |
| | | | | | TOTAL (DE) | EUR | – 696 861,00 | 0,00 | – 696 861,00 |
| IT | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2008 | deficiencies in LPIS-GIS and in the calculation of sanctions in claim year 2007 taking account of amounts recovered by 30/06/2011 following LPIS update | ONE-OFF | | EUR | – 980 405,64 | 0,00 | – 980 405,64 |
| | | | | | TOTAL (IT) | EUR | – 980 405,64 | 0,00 | – 980 405,64 |
| PT | Clearance of accounts | 2007 | financial errors in the EAFRD non-IACS populations — most likely error | ONE-OFF | | EUR | – 151 837,24 | 0,00 | – 151 837,24 |
| PT | Clearance of accounts | 2007 | financial errors in the EAFRD non-IACS populations — systematic error | ONE-OFF | | EUR | –69 343,67 | 0,00 | –69 343,67 |
| PT | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2007 | deficiencies in the scope of the on-the-spot checks in Agri-environment measures (AEM) | FLAT RATE | 2,00  % | EUR | – 381 557,00 | 0,00 | – 381 557,00 |
| PT | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2007 | deficiencies in the scope of the on-the-spot checks in Less-favoured areas (LFA) | FLAT RATE | 2,00  % | EUR | – 116 522,00 | 0,00 | – 116 522,00 |
| | | | | | TOTAL (PT) | EUR | – 719 259,91 | 0,00 | – 719 259,91 |
| SE | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2007 | weaknesses in the LPIS-GIS, administrative controls and sanctions | ONE-OFF | | EUR | –1 985 365,00 | 0,00 | –1 985 365,00 |
| SE | Rural Development EAFRD Axis 2 (2007-2013, area-related measures) | 2008 | weaknesses in the LPIS-GIS, administrative controls and sanctions | ONE-OFF | | EUR | –1 316 185,00 | 0,00 | –1 316 185,00 |
| | | | | | TOTAL (SE) | EUR | –3 301 550,00 | 0,00 | –3 301 550,00 |
| | | | | | TOTAL 6711 | EUR | –6 699 612,82 | 0,00 | –6 699 612,82 |

MS

Measure

Financial year

Reason

Type

%

Currency

Amount

Deductions

Financial impact

BUDGET ITEM 6701

AT

Financial audit — Overshooting

2006

exceeding of ceilings

ONE-OFF

EUR

–1 303 515,38

0,00

–1 303 515,38

TOTAL (AT)

EUR

–1 303 515,38

0,00

–1 303 515,38

CY

Direct payments

2006

non-application of sanctions

ONE-OFF

CYP

– 284 123,39

0,00

– 284 123,39

CY

Direct payments

2006

LPIS deficiencies and weaknesses in on-the-spot controls

ONE-OFF

CYP

– 757 074,89

0,00

– 757 074,89

CY

Direct decoupled aid (single area payment scheme — SAPS)

2007

LPIS deficiencies and weaknesses in on-the-spot controls

ONE-OFF

EUR

–1 808 329,75

0,00

–1 808 329,75

CY

Direct decoupled aid (single area payment scheme — SAPS)

2007

non-application of sanctions

ONE-OFF

EUR

– 582 030,50

0,00

– 582 030,50

CY

Decoupled direct aids

2008

LPIS deficiencies and weaknesses in on-the-spot controls

ONE-OFF

EUR

–1 656 910,66

0,00

–1 656 910,66

CY

Decoupled direct aids

2008

non-application of sanctions

ONE-OFF

EUR

– 666 122,62

0,00

– 666 122,62

CY

Decoupled direct aids

2009

weaknesses in LPIS-GIS

ONE-OFF

EUR

–1 474 495,53

0,00

–1 474 495,53

TOTAL (CY)

CYP

–1 041 198,28

0,00

–1 041 198,28

TOTAL (CY)

EUR

–6 187 889,06

0,00

–6 187 889,06

DE

Clearance of accounts

2008

most likely error, known error

ONE-OFF

EUR

– 949 205,00

0,00

– 949 205,00

DE

Fruit and vegetables — Operational programmes

2008

ineligible expenditures in 3 producer organisations

ONE-OFF

EUR

– 846 668,37

0,00

– 846 668,37

TOTAL (DE)

EUR

–1 795 873,37

0,00

–1 795 873,37

DK

Decoupled direct aids

2006

correction on set-aside, uncultivated areas, permanent pastures

FLAT RATE

5,00  %

DKK

–33 186 833,89

0,00

–33 186 833,89

DK

Decoupled direct aids

2006

weaknesses in LPIS/GIS, sanctions, tolerance for cross-checks, random sample for analysis of reference parcel

ONE-OFF

DKK

–38 993 246,83

0,00

–38 993 246,83

DK

Direct payments

2007

correction on set-aside, uncultivated areas, permanent pastures

FLAT RATE

5,00  %

EUR

–4 935 369,61

0,00

–4 935 369,61

DK

Other direct aid — Energy crops

2007

weaknesses in LPIS/GIS, sanctions, tolerance for cross-checks, random sample for analysis of reference parcel

ONE-OFF

EUR

–9 726,04

0,00

–9 726,04

DK

Direct payments

2007

weaknesses in LPIS/GIS, sanctions, tolerance for cross-checks, random sample for analysis of reference parcel

ONE-OFF

EUR

–5 669 895,79

0,00

–5 669 895,79

DK

Entitlements

2006

lack of controls on the farmer status of landowners

FLAT RATE

5,00  %

DKK

–3 744,13

– 557,28

–3 186,85

DK

Entitlements

2006

non agricultural use of area declared

FLAT RATE

2,00  %

DKK

–19 696,62

–19 696,62

0,00

DK

Entitlements

2007

consequence of the one-off correction under enquiry AA/2006/05/DK

ONE-OFF

EUR

0,00

– 369,71

369,71

DK

Entitlements

2007

deficiencies in controls on the farmer status in case of transfers subject to a private contract clause

ONE-OFF

EUR

–80 459,15

0,00

–80 459,15

DK

Entitlements

2007

lack of controls on the farmer status of landowners

FLAT RATE

5,00  %

EUR

– 181 248,40

–26 735,94

– 154 512,46

DK

Entitlements

2007

non agricultural use of area declared

FLAT RATE

2,00  %

EUR

– 147 389,20

– 147 389,20

0,00

DK

Entitlements

2008

deficiencies in controls on the farmer status in case of transfers subject to a private contract clause

ONE-OFF

EUR

–80 483,98

0,00

–80 483,98

DK

Entitlements

2008

lack of controls on the farmer status of landowners

FLAT RATE

5,00  %

EUR

– 178 999,72

0,00

– 178 999,72

DK

Entitlements

2008

non agricultural use of area declared

FLAT RATE

2,00  %

EUR

– 142 037,56

0,00

– 142 037,56

DK

Entitlements

2009

deficiencies in controls on the farmer status in case of transfers subject to a private contract clause

ONE-OFF

EUR

–80 417,10

0,00

–80 417,10

DK

Entitlements

2009

lack of controls on the farmer status of landowners

FLAT RATE

5,00  %

EUR

– 160 151,14

0,00

– 160 151,14

DK

Entitlements

2009

non agricultural use of area declared

FLAT RATE

2,00  %

EUR

– 131 624,35

0,00

– 131 624,35

DK

Entitlements

2010

deficiencies in controls on the farmer status in case of transfers subject to a private contract clause

ONE-OFF

EUR

–80 598,58

0,00

–80 598,58

DK

Entitlements

2010

lack of controls on the farmer status of landowners

FLAT RATE

5,00  %

EUR

– 173 759,98

0,00

– 173 759,98

DK

Entitlements

2010

non agricultural use of area declared

FLAT RATE

2,00  %

EUR

– 281 759,83

0,00

– 281 759,83

DK

Financial audit — Overshooting

2008

exceeding of financial ceiling

ONE-OFF

EUR

–1 500,20

–1 353,02

– 147,18

DK

Financial audit — Late payments and payment deadlines

2008

non-respect of payment deadlines

ONE-OFF

EUR

– 329 708,43

– 329 708,43

0,00

TOTAL (DK)

DKK

–72 203 521,47

–20 253,90

–72 183 267,57

TOTAL (DK)

EUR

–12 665 129,06

– 505 556,30

–12 159 572,76

ES

Clearance of accounts — EAGF

2005

debtors

ONE-OFF

EUR

– 277 219,89

0,00

– 277 219,89

ES

Clearance of accounts — EAGF

2005

financial errors — not recovered financial errors

ONE-OFF

EUR

–76 518,03

0,00

–76 518,03

ES

Clearance of accounts — EAGF

2005

financial errors — most likely error

ONE-OFF

EUR

– 103 605,08

0,00

– 103 605,08

ES

Clearance of accounts — EAGF

2006

financial errors — most likely error

ONE-OFF

EUR

– 113 321,70

0,00

– 113 321,70

TOTAL (ES)

EUR

– 570 664,70

0,00

– 570 664,70

FI

Decoupled direct aids

2007

incorrect application of sanctions

ONE-OFF

EUR

–10 268,39

0,00

–10 268,39

FI

Decoupled direct aids

2007

weaknesses related to LPIS-GIS Lapland region

FLAT RATE

2,00  %

EUR

– 188 478,74

0,00

– 188 478,74

FI

Additional Amounts of Aid

2007

weaknesses related to LPIS-GIS Lapland region

FLAT RATE

2,00  %

EUR

–4 661,37

0,00

–4 661,37

FI

Other direct aid — Energy crops

2007

weaknesses related to LPIS-GIS Lapland region

FLAT RATE

2,00  %

EUR

– 242,40

0,00

– 242,40

FI

Decoupled direct aids

2008

incorrect application of sanctions

ONE-OFF

EUR

–8 285,31

0,00

–8 285,31

FI

Decoupled direct aids

2008

non-recovered amounts over different years

ONE-OFF

EUR

–14 577,20

0,00

–14 577,20

FI

Other direct aid — Energy crops

2008

weaknesses related to LPIS-GIS Lapland region

FLAT RATE

2,00  %

EUR

– 171,75

0,00

– 171,75

FI

Decoupled direct aids

2008

weaknesses related to LPIS-GIS Lapland region

FLAT RATE

2,00  %

EUR

– 186 113,92

0,00

– 186 113,92

FI

Additional amounts of aid

2008

weaknesses related to LPIS-GIS Lapland region

FLAT RATE

2,00  %

EUR

–5 698,74

0,00

–5 698,74

FI

Decoupled direct aids

2009

non-recovered amounts over different years

ONE-OFF

EUR

–43 442,18

0,00

–43 442,18

FI

Other direct aid — Energy crops

2009

weaknesses related to LPIS-GIS Lapland region

FLAT RATE

2,00  %

EUR

–26,97

0,00

–26,97

FI

Decoupled direct aids

2009

weaknesses related to LPIS-GIS Lapland region

FLAT RATE

2,00  %

EUR

–2,95

0,00

–2,95

FI

Entitlements

2007

activation of entitlements on vegetable gardens

ONE-OFF

EUR

– 134 535,85

0,00

– 134 535,85

FI

Entitlements

2007

non-recovery of undue payments following the parcels updating process

ONE-OFF

EUR

– 208 560,32

0,00

– 208 560,32

FI

Entitlements

2007

overpayments linked to reference amounts for sugar beet production

ONE-OFF

EUR

–10 112,98

0,00

–10 112,98

FI

Entitlements

2008

activation of entitlements on vegetable gardens

ONE-OFF

EUR

– 106 422,80

0,00

– 106 422,80

FI

Entitlements

2008

non-recovery of undue payments following the parcels updating process

ONE-OFF

EUR

–38 963,06

0,00

–38 963,06

FI

Entitlements

2008

overpayments linked to reference amounts for sugar beet production

ONE-OFF

EUR

–10 092,45

0,00

–10 092,45

FI

Entitlements

2009

overpayments linked to reference amounts for sugar beet production

ONE-OFF

EUR

–10 117,45

0,00

–10 117,45

FI

Entitlements

2010

overpayments linked to reference amounts for sugar beet production

ONE-OFF

EUR

–10 135,57

0,00

–10 135,57

TOTAL (FI)

EUR

– 990 910,38

0,00

– 990 910,38

GB

Entitlements

2006

deficiencies in controls for new farmers (Northern Ireland)

FLAT RATE

10,00  %

GBP

– 614 431,29

– 307 215,65

– 307 215,64

GB

Entitlements

2006

incorrect national reserve allocation under category of investors (Northern Ireland)

FLAT RATE

10,00  %

GBP

– 712 321,41

– 356 160,71

– 356 160,70

GB

Entitlements

2006

incorrect reduction for national reserve (Northern Ireland)

ONE-OFF

GBP

– 100 767,54

0,00

– 100 767,54

GB

Entitlements

2006

incorrect reduction for national reserve (Scotland)

ONE-OFF

GBP

– 216 419,91

0,00

– 216 419,91

GB

Entitlements

2006

incorrect reduction for national reserve (Wales)

ONE-OFF

GBP

–97 813,25

0,00

–97 813,25

GB

Entitlements

2007

deficiencies in controls for new farmers (Northern Ireland)

FLAT RATE

10,00  %

EUR

– 900 088,77

– 450 044,39

– 450 044,38

GB

Entitlements

2007

incorrect national reserve allocation under category of investors (Northern Ireland)

FLAT RATE

10,00  %

EUR

–1 037 875,96

– 518 937,98

– 518 937,98

GB

Entitlements

2007

incorrect reduction for national reserve (Northern Ireland)

ONE-OFF

EUR

– 147 022,79

0,00

– 147 022,79

GB

Entitlements

2007

incorrect reduction for national reserve (Scotland)

ONE-OFF

EUR

– 317 354,51

0,00

– 317 354,51

GB

Entitlements

2007

incorrect reduction for national reserve (Wales)

ONE-OFF

EUR

– 145 427,65

0,00

– 145 427,65

GB

Entitlements

2007

overshooting of the regional ceiling (Northern Ireland)

ONE-OFF

EUR

– 321 536,36

0,00

– 321 536,36

GB

Entitlements

2008

deficiencies in controls for new farmers (Northern Ireland)

FLAT RATE

10,00  %

EUR

– 896 459,38

0,00

– 896 459,38

GB

Entitlements

2008

incorrect national reserve allocation under category of investors (Northern Ireland)

FLAT RATE

10,00  %

EUR

–1 033 690,98

0,00

–1 033 690,98

GB

Entitlements

2008

incorrect reduction for national reserve (Scotland)

ONE-OFF

EUR

– 317 354,51

0,00

– 317 354,51

GB

Entitlements

2008

incorrect reduction for national reserve (Wales)

ONE-OFF

EUR

– 140 080,83

0,00

– 140 080,83

GB

Entitlements

2008

incorrect reduction for national reserve (Northern Ireland)

ONE-OFF

EUR

– 146 429,96

0,00

– 146 429,96

GB

Entitlements

2008

overshooting of the regional ceiling (Northern Ireland)

ONE-OFF

EUR

– 292 441,14

0,00

– 292 441,14

TOTAL (GB)

GBP

–1 741 753,40

– 663 376,36

–1 078 377,04

TOTAL (GB)

EUR

–5 695 762,84

– 968 982,37

–4 726 780,47

GR

Entitlements

2007

forage area non-inclusion (ovine producers)

FLAT RATE

5,00  %

EUR

–11 191 152,98

–7 020 040,97

–4 171 112,01

GR

Entitlements

2007

incorrect calculation of the regional average ceiling

ONE-OFF

EUR

–2 951 138,27

0,00

–2 951 138,27

GR

Entitlements

2007

national reserve criteria

FLAT RATE

10,00  %

EUR

–10 460 620,42

–10 460 620,42

0,00

GR

Entitlements

2007

reimbursement based on the reduction of the population at risk subject to a 10 % flat-rate correction under enquiry AA/2007/006

ONE-OFF

EUR

0,00

– 295 113,83

295 113,83

GR

Wine — Distillation

2004

weaknesses in the key controls, deficiencies in establishment and access to vineyard register

FLAT RATE

10,00  %

EUR

– 252 757,14

0,00

– 252 757,14

GR

Wine — Must

2004

weaknesses in the key controls, deficiencies in establishment and access to vineyard register

FLAT RATE

10,00  %

EUR

– 341 649,98

0,00

– 341 649,98

GR

Wine — Other distillation

2004

weaknesses in the key controls, deficiencies in establishment and access to vineyard register

FLAT RATE

10,00  %

EUR

–28 978,93

0,00

–28 978,93

GR

Wine — Restructuring

2004

weaknesses in the key controls, deficiencies in establishment and access to vineyard register

FLAT RATE

10,00  %

EUR

– 713 964,37

0,00

– 713 964,37

GR

Wine — Restructuring

2005

weaknesses in the key controls, deficiencies in establishment and access to vineyard register

FLAT RATE

10,00  %

EUR

– 695 736,36

0,00

– 695 736,36

GR

Wine — Distillation

2005

weaknesses in the key controls, deficiencies in establishment and access to vineyard register

FLAT RATE

10,00  %

EUR

– 471 948,20

0,00

– 471 948,20

GR

Wine — Must

2005

weaknesses in the key controls, deficiencies in establishment and access to vineyard register

FLAT RATE

10,00  %

EUR

– 371 061,43

0,00

– 371 061,43

GR

Wine — Other distillation

2005

weaknesses in the key controls, deficiencies in establishment and access to vineyard register

FLAT RATE

10,00  %

EUR

–41 646,07

0,00

–41 646,07

TOTAL (GR)

EUR

–27 520 654,16

–17 775 775,22

–9 744 878,94

IT

Direct decoupled aid (single payment scheme — SPS)

2008

deficiencies in LPIS-GIS and in the calculation of sanctions in claim year 2007 taking account of amounts recovered by 30/06/2011 following LPIS update

ONE-OFF

EUR

–6 626 678,98

0,00

–6 626 678,98

IT

Clearance of accounts — EAGF

2005

non-paid amount included in annual declaration

ONE-OFF

EUR

–67 178,23

0,00

–67 178,23

IT

Milk — Quota

2005

late controls — Region Abruzzo

FLAT RATE

5,00  %

EUR

–1 433 721,00

0,00

–1 433 721,00

IT

Milk — Quota

2005

late controls — Region Lazio

FLAT RATE

2,00  %

EUR

–9 201,00

0,00

–9 201,00

IT

Milk — Quota

2005

late controls — Region Lazio

FLAT RATE

10,00  %

EUR

–14 238 138,00

0,00

–14 238 138,00

IT

Milk — Quota

2005

late controls — Region Marche

FLAT RATE

5,00  %

EUR

– 739 456,00

0,00

– 739 456,00

IT

Milk — Quota

2005

late controls — Region Puglia

FLAT RATE

10,00  %

EUR

–10 869 023,00

0,00

–10 869 023,00

IT

Milk — Quota

2005

late controls — Region Sardegna

FLAT RATE

2,00  %

EUR

–1 501 436,00

0,00

–1 501 436,00

IT

Milk — Quota

2006

late controls — Region Abruzzo

FLAT RATE

10,00  %

EUR

–2 647 097,00

0,00

–2 647 097,00

IT

Milk — Quota

2006

late controls — Region Calabria

FLAT RATE

5,00  %

EUR

– 916 827,00

0,00

– 916 827,00

IT

Milk — Quota

2006

late controls — Region Fruili Venezia Guilia

FLAT RATE

2,00  %

EUR

–1 603 613,00

0,00

–1 603 613,00

IT

Milk — Quota

2006

late controls — Region Lazio

FLAT RATE

10,00  %

EUR

–12 955 974,00

0,00

–12 955 974,00

IT

Milk — Quota

2006

late controls — Region Puglia

FLAT RATE

5,00  %

EUR

–5 214 971,00

0,00

–5 214 971,00

IT

Milk — Quota

2006

late controls — Region Sardegna

FLAT RATE

5,00  %

EUR

–3 592 277,00

0,00

–3 592 277,00

IT

Milk — Quota

2006

late controls — Region Valle D'Aosta

FLAT RATE

2,00  %

EUR

– 212 754,00

0,00

– 212 754,00

IT

Milk — Quota

2007

late controls — Region Calabria

FLAT RATE

5,00  %

EUR

– 845 921,00

0,00

– 845 921,00

IT

Milk — Quota

2007

late controls — Region Friuli Venezia Giulia

FLAT RATE

5,00  %

EUR

–3 708 423,00

0,00

–3 708 423,00

IT

Milk — Quota

2007

late controls — Region Marche

FLAT RATE

5,00  %

EUR

– 661 562,00

0,00

– 661 562,00

IT

Milk — Quota

2007

late controls — Region Puglia

FLAT RATE

10,00  %

EUR

–9 761 988,00

0,00

–9 761 988,00

TOTAL (IT)

EUR

–77 606 239,21

0,00

–77 606 239,21

MT

Other direct aid — Direct payments

2007

weaknesses with respect to LPIS-GIS

ONE-OFF

EUR

–24 934,28

0,00

–24 934,28

MT

Clearance of accounts — EAGF

2007

irregularities / debts

ONE-OFF

EUR

–38 922,70

0,00

–38 922,70

TOTAL (MT)

EUR

–63 856,98

0,00

–63 856,98

NL

Entitlements

2007

forage area non-inclusive — farmers without census

FLAT RATE

2,00  %

EUR

– 196 376,29

– 928,45

– 195 447,84

NL

Entitlements

2007

overshoot of national ceiling

ONE-OFF

EUR

–1 400 132,00

0,00

–1 400 132,00

NL

Entitlements

2007

simultaneously granting of reference amounts from National reserve from different categories

ONE-OFF

EUR

–6 164,44

–29,15

–6 135,29

NL

Entitlements

2007

systematic error in the calculation of flax and hemp

FLAT RATE

5,00  %

EUR

–7 732,46

–36,56

–7 695,90

NL

Entitlements

2008

forage area non-inclusive — farmers without census

FLAT RATE

2,00  %

EUR

– 196 376,29

0,00

– 196 376,29

NL

Entitlements

2008

simultaneously granting of reference amounts from National reserve from different categories

ONE-OFF

EUR

–6 982,28

0,00

–6 982,28

NL

Entitlements

2008

systematic error in the calculation of flax and hemp

FLAT RATE

5,00  %

EUR

–7 732,46

0,00

–7 732,46

NL

Entitlements

2009

forage area non-inclusive — farmers without census

FLAT RATE

2,00  %

EUR

– 196 376,29

0,00

– 196 376,29

NL

Entitlements

2009

simultaneously granting of reference amounts from National reserve from different categories

ONE-OFF

EUR

–6 982,28

0,00

–6 982,28

NL

Entitlements

2009

systematic error in the calculation of flax and hemp

FLAT RATE

5,00  %

EUR

–7 732,46

0,00

–7 732,46

NL

Entitlements

2010

forage area non-inclusive — farmers without census

FLAT RATE

2,00  %

EUR

– 196 376,29

0,00

– 196 376,29

NL

Entitlements

2010

simultaneously granting of reference amounts from National reserve from different categories

ONE-OFF

EUR

–6 681,11

0,00

–6 681,11

NL

Entitlements

2010

systematic error in the calculation of flax and hemp

FLAT RATE

5,00  %

EUR

–7 732,46

0,00

–7 732,46

TOTAL (NL)

EUR

–2 243 377,11

– 994,16

–2 242 382,95

PT

Clearance of accounts — EAGF

2007

financial errors in the EAGF IACS population — systematic error

ONE-OFF

EUR

– 179 421,00

0,00

– 179 421,00

PT

Fruit and vegetables — Tomato processing

2007

deficiencies in checking the processing yield

FLAT RATE

2,00  %

EUR

– 674 661,75

0,00

– 674 661,75

PT

Fruit and vegetables — Tomato processing

2008

deficiencies in checking the processing yield

FLAT RATE

2,00  %

EUR

–2 974,43

0,00

–2 974,43

PT

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

2006

deficiencies in the scope of the on-the-spot checks in AEM

FLAT RATE

2,00  %

EUR

–1 412 286,78

–1 412 286,78

0,00

PT

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

2006

deficiencies in the scope of the on-the-spot checks in LFA

FLAT RATE

2,00  %

EUR

–1 323 588,00

–1 323 588,00

0,00

PT

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

2006

late application of the sanction system and recovery procedures in Afforestation measure

ONE-OFF

EUR

– 157 547,00

0,00

– 157 547,00

PT

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

2007

deficiencies in the scope of the on-the-spot checks in Agri-environment measures (AEM)

FLAT RATE

2,00  %

EUR

–46 042,43

–46 042,43

0,00

PT

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

2007

deficiencies in the scope of the on-the-spot checks in Less-favoured areas (LFA)

FLAT RATE

2,00  %

EUR

–40 691,34

–40 691,34

0,00

TOTAL (PT)

EUR

–3 837 212,73

–2 822 608,55

–1 014 604,18

SE

Direct payments

2006

weaknesses in the LPIS-GIS, administrative controls and sanctions

ONE-OFF

SEK

– 223 191 203,03

0,00

– 223 191 203,03

SE

Rural Development EAGGF (2000-2006) — Improving the competitiveness

2006

weaknesses in the LPIS-GIS, administrative controls and sanctions

ONE-OFF

SEK

– 145 546,50

0,00

– 145 546,50

SE

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

2006

weaknesses in the LPIS-GIS, administrative controls and sanctions

ONE-OFF

SEK

–18 707 318,95

0,00

–18 707 318,95

SE

Rural Development EAGGF (2000-2006) — Non-area-related measures)

2006

weaknesses in the LPIS-GIS, administrative controls and sanctions

ONE-OFF

SEK

–23 524,74

0,00

–23 524,74

SE

Decoupled direct aids

2007

weaknesses in the LPIS-GIS, administrative controls and sanctions

ONE-OFF

EUR

–23 916 240,00

0,00

–23 916 240,00

SE

Decoupled direct aids

2008

weaknesses in the LPIS-GIS, administrative controls and sanctions

ONE-OFF

EUR

–22 173 168,00

0,00

–22 173 168,00

TOTAL (SE)

SEK

– 242 067 593,22

0,00

– 242 067 593,22

TOTAL (SE)

EUR

–46 089 408,00

0,00

–46 089 408,00

TOTAL 6701

CYP

–1 041 198,28

0,00

–1 041 198,28

TOTAL 6701

DKK

–72 203 521,47

–20 253,90

–72 183 267,57

TOTAL 6701

GBP

–1 741 753,40

– 663 376,36

–1 078 377,04

TOTAL 6701

SEK

– 242 067 593,22

0,00

– 242 067 593,22

TOTAL 6701

EUR

– 186 570 492,99

–22 073 916,60

– 164 496 576,39

BUDGET ITEM 6500

CY

Rural development — Transitional instrument

2006

LPIS deficiencies and weaknesses in on-the-spot controls

ONE-OFF

EUR

– 887 611,15

0,00

– 887 611,15

CY

Rural development — Transitional instrument

2006

non-application of sanctions

ONE-OFF

EUR

– 333 112,47

0,00

– 333 112,47

CY

Rural development — Transitional instrument

2007

LPIS deficiencies and weaknesses in on-the-spot controls

ONE-OFF

EUR

– 420 652,93

0,00

– 420 652,93

CY

Rural development — Transitional instrument

2007

non-application of sanctions

ONE-OFF

EUR

– 135 391,70

0,00

– 135 391,70

TOTAL (CY)

EUR

–1 776 768,25

0,00

–1 776 768,25

MT

Rural development — Transitional instrument

2007

weaknesses with respect to LPIS-GIS

ONE-OFF

EUR

– 196 874,70

0,00

– 196 874,70

TOTAL (MT)

EUR

– 196 874,70

0,00

– 196 874,70

PL

Clearance of accounts

2006

material error in the population

ONE-OFF

EUR

– 454 236,65

0,00

– 454 236,65

PL

Rural development — Transitional instrument

2007

Measure E(LFA) — weaknesses in sanction system on Usual Good Farming Practices (UGFP)

FLAT RATE

2,00  %

EUR

–5 324 873,00

–5 324 873,00

0,00

PL

Rural development — Transitional instrument

2007

Measure F (AEM) — weaknesses in sanction system on Usual Good Farming Practices (UGFP)

FLAT RATE

2,00  %

EUR

–2 011 045,00

–2 011 045,00

0,00

PL

Rural development — Transitional instrument

2005

Measure H (afforestation) — lack of an environmental impact assessment in projects below 20ha

FLAT RATE

10,00  %

EUR

–40 254,00

–20 127,00

–20 127,00

PL

Rural development — Transitional instrument

2006

Measure H (afforestation) -lack of an environmental impact assessment in projects below 20ha

FLAT RATE

10,00  %

EUR

– 197 006,00

–98 503,00

–98 503,00

PL

Rural development — Transitional instrument

2007

Measure H (afforestation) -lack of an environmental impact assessment in projects below 20ha

FLAT RATE

10,00  %

EUR

– 164 908,00

–82 454,00

–82 454,00

TOTAL (PL)

EUR

–8 192 322,65

–7 537 002,00

– 655 320,65

TOTAL 6500

EUR

–10 165 965,60

–7 537 002,00

–2 628 963,60

BUDGET ITEM 6711

CY

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

2008

LPIS deficiencies and weaknesses in on-the-spot controls

ONE-OFF

EUR

– 582 867,03

0,00

– 582 867,03

CY

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

2008

non-application of sanctions

ONE-OFF

EUR

– 234 328,21

0,00

– 234 328,21

CY

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

2009

weaknesses in LPIS-GIS

ONE-OFF

EUR

– 184 341,03

0,00

– 184 341,03

TOTAL (CY)

EUR

–1 001 536,27

0,00

–1 001 536,27

DE

Clearance of accounts

2008

materiality breach for the EAFRD non-IACS population

ONE-OFF

EUR

– 696 861,00

0,00

– 696 861,00

TOTAL (DE)

EUR

– 696 861,00

0,00

– 696 861,00

IT

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

2008

deficiencies in LPIS-GIS and in the calculation of sanctions in claim year 2007 taking account of amounts recovered by 30/06/2011 following LPIS update

ONE-OFF

EUR

– 980 405,64

0,00

– 980 405,64

TOTAL (IT)

EUR

– 980 405,64

0,00

– 980 405,64

PT

Clearance of accounts

2007

financial errors in the EAFRD non-IACS populations — most likely error

ONE-OFF

EUR

– 151 837,24

0,00

– 151 837,24

PT

Clearance of accounts

2007

financial errors in the EAFRD non-IACS populations — systematic error

ONE-OFF

EUR

–69 343,67

0,00

–69 343,67

PT

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

2007

deficiencies in the scope of the on-the-spot checks in Agri-environment measures (AEM)

FLAT RATE

2,00  %

EUR

– 381 557,00

0,00

– 381 557,00

PT

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

2007

deficiencies in the scope of the on-the-spot checks in Less-favoured areas (LFA)

FLAT RATE

2,00  %

EUR

– 116 522,00

0,00

– 116 522,00

TOTAL (PT)

EUR

– 719 259,91

0,00

– 719 259,91

SE

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

2007

weaknesses in the LPIS-GIS, administrative controls and sanctions

ONE-OFF

EUR

–1 985 365,00

0,00

–1 985 365,00

SE

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

2008

weaknesses in the LPIS-GIS, administrative controls and sanctions

ONE-OFF

EUR

–1 316 185,00

0,00

–1 316 185,00

TOTAL (SE)

EUR

–3 301 550,00

0,00

–3 301 550,00

TOTAL 6711

EUR

–6 699 612,82

0,00

–6 699 612,82

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