# L_2010063EN.01000701.xml

| 12.3.2010 | EN | Official Journal of the European Union | L 63/7 |
| --- | --- | --- | --- |

12.3.2010

EN

Official Journal of the European Union

L 63/7

---

COMMISSION DECISION

of 11 March 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) 1317)

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

(2010/152/EU)

THE EUROPEAN COMMISSION,

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

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

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

Having consulted the Committee on the Agricultural Funds,

Whereas:

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

(1)

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

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

(2)

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

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

(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 European Agricultural Guarantee Fund, hereinafter referred to as EAGF, and under the European Agricultural Fund for Rural Development, hereinafter referred to as EAFRD. |
| --- | --- |

(4)

In the light of the verifications carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by the Member States does not fulfil this requirement and cannot, therefore, be financed under the EAGGF Guarantee Section, the European Agricultural Guarantee Fund, hereinafter referred to as EAGF, and under the European Agricultural Fund for Rural Development, hereinafter referred to as EAFRD.

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

(5)

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

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

(6)

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

| (7) | This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice in cases pending on 30 September 2009 and relating to its content, |
| --- | --- |

(7)

This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice in cases pending on 30 September 2009 and relating to its content,

HAS ADOPTED THIS DECISION:

Article 1

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

Article 2

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

Done at Brussels, 11 March 2010.

For the Commission

Dacian CIOLOŞ

Member of the Commission

---

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

1

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

2

---

ANNEX

BUDGET ITEM 6701

| MS | Measure | FY | Reason for correction | Type | % | Currency | Amount | Deductions already made | Financial impact |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| BE | Financial audit — Overshooting | 2008 | Overshooting of financial ceilings | one-off | | EUR | – 593,30 | – 593,30 | 0,00 |
| Total BE | – 593,30 | – 593,30 | 0,00 |
| BG | Financial audit — payment deadlines | 2008 | Non-respect of payment deadlines | one-off | | EUR | –10 969,94 | –10 969,94 | 0,00 |
| Total BG | –10 969,94 | –10 969,94 | 0,00 |
| CY | Direct Payments | 2005 | Law quality and incorrect timing of on-the-spot checks, deficiencies in GAEC criteria controls Weak general control environment | flat-rate | 10,00 | EUR | – 756 946,49 | 0,00 | – 756 946,49 |
| Total CY | – 756 946,49 | 0,00 | – 756 946,49 |
| DE | Direct Payments | 2006 | Wrong application of reductions and exclusions | one-off | | EUR | –6 712 699,14 | 0,00 | –6 712 699,14 |
| DE | Financial audit — payment deadlines | 2008 | Non-respect of payment deadlines | one-off | | EUR | –37 390,29 | –37 390,29 | 0,00 |
| Total DE | –6 750 089,43 | –37 390,29 | –6 712 699,14 |
| DK | Cross Compliance | 2006 | Insufficient quantity and quality of key and ancillary controls | flat-rate | 5,00 | DKK | –10 302 438,99 | 0,00 | –10 302 438,99 |
| DK | Cross Compliance | 2006 | Insufficient quantity and quality of key and ancillary controls | one-off | | DKK | – 495 596,61 | 0,00 | – 495 596,61 |
| DK | Cross Compliance | 2007 | Compensation following adjustments made by the MS in annual declarations | | | DKK | 16 823,86 | 0,00 | 16 823,86 |
| DK | Cross Compliance | 2007 | Insufficient quantity and quality of key and ancillary controls | flat-rate | 5,00 | EUR | –2 912 878,81 | 0,00 | –2 912 878,81 |
| DK | Meat Premiums — Bovines | 2003 | Insufficient quantity of on-the-spot checks | flat-rate | 2,00 | DKK | –8 883 403,83 | 0,00 | –8 883 403,83 |
| DK | Meat Premiums — Bovines | 2005 | Insufficient quantity of on-the-spot checks | flat-rate | 2,00 | DKK | –40 706,28 | 0,00 | –40 706,28 |
| DK | Meat Premiums — Bovines | 2005 | Non-respect of definition of suckler cow | one-off | | EUR | – 229 600,00 | 0,00 | – 229 600,00 |
| DK | Meat Premiums — Bovines | 2004 | Insufficient quantity of on-the-spot checks | flat-rate | 2,00 | DKK | –7 410,47 | 0,00 | –7 410,47 |
| DK | Meat Premiums — Bovines | 2004 | Compensation following adjustments made by the MS in annual declarations | | | EUR | 1 363,55 | 0,00 | 1 363,55 |
| DK | Meat Premiums — Bovines | 2004 | Non-respect of definition of suckler cow | one-off | | EUR | – 164 800,00 | 0,00 | – 164 800,00 |
| DK | Meat Premiums — Bovines | 2005 | Compensation following adjustments made by the MS in annual declarations | | | EUR | 2 519,93 | 0,00 | 2 519,93 |
| DK | Meat Premiums — Bovines | 2006 | Compensation following adjustments made by the MS in annual declarations | | | DKK | 9 238,20 | 0,00 | 9 238,20 |
| Total DK (EUR) | –3 303 395,33 | 0,00 | –3 303 395,33 |
| Total DK (DKK) | –19 703 494,12 | 0,00 | –19 703 494,12 |
| EE | Financial audit — Overshooting | 2008 | Overshooting of financial ceilings | one-off | | EUR | –30 242,24 | –30 242,24 | 0,00 |
| Total EE | –30 242,24 | –30 242,24 | 0,00 |
| ES | Clearance of accounts | 2004 | Unrecoverable debt | one-off | | EUR | –12 466,39 | 0,00 | –12 466,39 |
| ES | Cross Compliance | 2006 | Lack of on-the-spot checks | flat-rate | 10,00 | EUR | –2 226 313,51 | 0,00 | –2 226 313,51 |
| ES | Cross Compliance | 2007 | Lack of on-the-spot checks | flat-rate | 10,00 | EUR | –18 615,65 | 0,00 | –18 615,65 |
| ES | Financial audit — payment deadlines | 2008 | Non-respect of payment deadlines | one-off | | EUR | –3 919 231,56 | –4 103 814,39 | 184 582,83 |
| ES | Financial audit — Overshooting | 2008 | Ineligible expenditure, milk levy and failure to repay amounts due to cross-compliance | one-off | | EUR | 8 318,45 | 8 318,45 | 0,00 |
| ES | Financial audit — Overshooting | 2008 | Overshooting of financial ceilings | one-off | | EUR | – 823 800,98 | – 823 800,98 | 0,00 |
| ES | Fruit and Vegetables — Operational Programmes | 2004 | Ineligible cost of environmental management of packaging | one-off | | EUR | –3 929 919,02 | 0,00 | –3 929 919,02 |
| ES | Fruit and Vegetables — Operational Programmes | 2005 | Ineligible cost of environmental management of packaging | one-off | | EUR | –14 719 270,21 | 0,00 | –14 719 270,21 |
| ES | Fruit and Vegetables — Operational Programmes | 2006 | Ineligible cost of environmental management of packaging | one-off | | EUR | –17 337 716,29 | 0,00 | –17 337 716,29 |
| ES | Fruit and Vegetables — Producer Groups | 2003 | Ineligible cost of environmental management of packaging | one-off | | EUR | –1 243 226,69 | 0,00 | –1 243 226,69 |
| ES | Fruit and Vegetables — Producer Groups | 2003 | Weaknesses in the key control (insufficient checks on double funding) | flat-rate | 5,00 | EUR | –2 130 607,74 | 0,00 | –2 130 607,74 |
| ES | Fruit and Vegetables — Producer Groups | 2004 | Ineligible cost of environmental management of packaging | one-off | | EUR | –1 096 997,97 | 0,00 | –1 096 997,97 |
| ES | Fruit and Vegetables — Producer Groups | 2004 | Weaknesses in the key control (insufficient checks on double funding) | flat-rate | 5,00 | EUR | –2 496 111,63 | 0,00 | –2 496 111,63 |
| ES | Fruit and Vegetables — Producer Groups | 2005 | Weaknesses in the key control (insufficient checks on double funding) | flat-rate | 5,00 | EUR | –2 359 546,06 | 0,00 | –2 359 546,06 |
| ES | Fruit and Vegetables — Producer Groups | 2006 | Weaknesses in the key control (insufficient checks on double funding) | flat-rate | 5,00 | EUR | –2 148 564,48 | 0,00 | –2 148 564,48 |
| ES | Hemp — production aid | 1997 | Reimbursement following judgment of Court of Justice in the case T-259/05 | flat-rate | 10,00 | EUR | 112 677,49 | 0,00 | 112 677,49 |
| ES | Hemp — production aid | 1998 | Reimbursement following judgment of Court of Justice in the case T-259/05 | flat-rate | 10,00 | EUR | 290 132,36 | 0,00 | 290 132,36 |
| ES | Hemp — production aid | 1999 | Reimbursement following judgment of Court of Justice in the case T-259/05 | flat-rate | 10,00 | EUR | 220,24 | 0,00 | 220,24 |
| ES | Hemp — production aid | 1999 | Reimbursement following judgment of Court of Justice in the case T-259/05 | flat-rate | 25,00 | EUR | 3 135 672,08 | 0,00 | 3 135 672,08 |
| ES | Hemp — production aid | 2000 | Reimbursement following judgment of Court of Justice in the case T-259/05 | flat-rate | 25,00 | EUR | 1 417 423,82 | 0,00 | 1 417 423,82 |
| ES | Hemp — production aid | 2001 | Reimbursement following judgment of Court of Justice in the case T-259/05 | flat-rate | 25,00 | EUR | 331 466,05 | 0,00 | 331 466,05 |
| ES | Hemp — production aid | 2002 | Reimbursement following judgment of Court of Justice in the case T-259/05 | flat-rate | 25,00 | EUR | –1 014,83 | 0,00 | –1 014,83 |
| Total ES | –49 167 492,52 | –4 919 296,92 | –44 248 195,60 |
| FI | Financial audit — Overshooting | 2008 | Overshooting of financial ceilings | one-off | | EUR | –2 432,42 | –2 432,42 | 0,00 |
| Total FI | –2 432,42 | –2 432,42 | 0,00 |
| FR | Clearance of accounts | 2002 | Debts management: non-recovery of debts | one-off | | EUR | – 256 801,47 | 0,00 | – 256 801,47 |
| FR | Clearance of accounts | 2002 | Overshooting of ceilings | one-off | | EUR | – 464 310,98 | 0,00 | – 464 310,98 |
| FR | Clearance of accounts | 2004 | Most likely error | one-off | | EUR | – 178 075,49 | 0,00 | – 178 075,49 |
| FR | Clearance of accounts | 2005 | Debts management: non-recovery of debts | one-off | | EUR | –66 012,51 | 0,00 | –66 012,51 |
| FR | Clearance of accounts | 2005 | Systematic error | one-off | | EUR | –62 342,03 | 0,00 | –62 342,03 |
| FR | Dried Fodder | 2005 | Insufficient quantity of samples taken and low quality of their examination | flat-rate | 2,00 | EUR | – 680 596,08 | 0,00 | – 680 596,08 |
| FR | Dried Fodder | 2006 | Insufficient quantity of samples taken and low quality of their examination | flat-rate | 2,00 | EUR | –1 514 646,79 | 0,00 | –1 514 646,79 |
| FR | Dried Fodder | 2007 | Insufficient quantity of samples taken and low quality of their examination | flat-rate | 2,00 | EUR | – 849 968,48 | 0,00 | – 849 968,48 |
| FR | Fruit and Vegetables — Operational Programmes | 2006 | Ineligible cost of environmental management of packaging Personnel costs too high Insufficient justification for specific costs of certified plants | one-off | | EUR | – 205 654,66 | 0,00 | – 205 654,66 |
| FR | Fruit and Vegetables — Operational Programmes | 2007 | Ineligible cost of environmental management of packaging Personnel costs too high Insufficient justification for specific costs of certified plants | one-off | | EUR | –4 402 146,53 | 0,00 | –4 402 146,53 |
| FR | Fruit and Vegetables — Operational Programmes | 2008 | Ineligible cost of environmental management of packaging Personnel costs too high Insufficient justification for specific costs of certified plants | one-off | | EUR | –2 250 805,13 | 0,00 | –2 250 805,13 |
| FR | Meat Premiums — Bovines | 2003 | Weaknes on the application of sanctions at national level | one-off | | EUR | –2 175 736,00 | 0,00 | –2 175 736,00 |
| FR | Meat Premiums — Bovines | 2004 | Weaknes on the application of sanctions at national level | one-off | | EUR | –1 586 850,00 | 0,00 | –1 586 850,00 |
| FR | Meat Premiums — Bovines | 2004 | Very weak control environment and absence of the suckler cow status of the herd | flat-rate | 25,00 | EUR | –1 825 745,07 | 0,00 | –1 825 745,07 |
| FR | Meat Premiums — Bovines | 2004 | Very weak control environment | flat-rate | 10,00 | EUR | – 161 858,24 | 0,00 | – 161 858,24 |
| FR | Meat Premiums — Bovines | 2005 | Very weak control environment and absence of the suckler cow status of the herd | flat-rate | 25,00 | EUR | –1 835 682,64 | 0,00 | –1 835 682,64 |
| FR | Meat Premiums — Bovines | 2005 | Very weak control environment | flat-rate | 10,00 | EUR | – 171 143,00 | 0,00 | – 171 143,00 |
| FR | Meat Premiums — Bovines | 2006 | Very weak control environment | flat-rate | 25,00 | EUR | –8 361,56 | 0,00 | –8 361,56 |
| FR | Meat Premiums — Bovines | 2006 | Very weak control environment | flat-rate | 5,00 | EUR | –86 986,20 | 0,00 | –86 986,20 |
| FR | Meat Premiums — Bovines | 2006 | Very weak control environment | flat-rate | 10,00 | EUR | – 722 979,52 | 0,00 | – 722 979,52 |
| Total FR | –19 506 702,38 | 0,00 | –19 506 702,38 |
| GB | Direct Payments | 2006 | Incorrect application of reductions and exclusions | one-off | | GBP | –8 122,33 | 0,00 | –8 122,33 |
| GB | Direct Payments | 2007 | Incorrect application of reductions and exclusions | one-off | | GBP | –9 623,98 | 0,00 | –9 623,98 |
| GB | Financial audit — payment deadlines | 2008 | Non-respect of payment deadlines | one-off | | EUR | –14 180 950,72 | –14 311 495,63 | 130 544,91 |
| GB | Financial audit — Overshooting | 2008 | Overshooting of financial ceilings | one-off | | EUR | – 262 732,55 | – 262 732,55 | 0,00 |
| GB | Rural Development EAGGF Axis 2 | 2005 | Weaknesses in key checks and in adminitrative controls Insufficient checks of GAEC criteria and cross-checks with animal database | flat-rate | 5,00 | GBP | –36 364,00 | 0,00 | –36 364,00 |
| GB | Rural Development EAGGF Axis 2 | 2006 | Weaknesses in key checks and in adminitrative controls Insufficient checks of GAEC criteria and cross-checks with animal database | flat-rate | 5,00 | GBP | –3 254 010,00 | 0,00 | –3 254 010,00 |
| Total GB (GBP) | –3 308 120,31 | 0,00 | –3 308 120,31 |
| Total GB (EUR) | –14 443 683,27 | –14 574 228,18 | 130 544,91 |
| GR | Food Aid within the Community | 2005 | Ineligible costs resulting from late withdrawals and late distribution | one-off | | EUR | –1 310 306,02 | 0,00 | –1 310 306,02 |
| GR | Food Aid within the Community | 2006 | Ineligible costs resulting from late withdrawals and late distribution | one-off | | EUR | –6 799 511,68 | 0,00 | –6 799 511,68 |
| GR | Food Aid within the Community | 2007 | Ineligible costs of storage resulting from late withdrawals | one-off | | EUR | – 220 830,34 | 0,00 | – 220 830,34 |
| GR | Fruit and Vegetables — Operational Programmes | 2005 | Value of Marketed Production (VMP), used for calculating Community aid, wrongly established | one-off | | EUR | –38 933,40 | 0,00 | –38 933,40 |
| GR | Fruit and Vegetables — Operational Programmes | 2006 | Value of Marketed Production (VMP), used for calculating Community aid, wrongly established | one-off | | EUR | – 127 757,63 | 0,00 | – 127 757,63 |
| GR | Fruit and Vegetables — Operational Programmes | 2007 | Value of Marketed Production (VMP), used for calculating Community aid, wrongly established | one-off | | EUR | – 148 714,80 | 0,00 | – 148 714,80 |
| GR | Cotton | 2004 | Weak control system. Deficiencies in the control of area and environmental measures | flat-rate | 5,00 | EUR | –12 022,67 | 0,00 | –12 022,67 |
| GR | Cotton | 2004 | Overshooting the production quantities permitted by the Regulations | one-off | | EUR | –37 392,00 | 0,00 | –37 392,00 |
| GR | Cotton | 2005 | Weak control system. Deficiencies in the control of area and environmental measures | flat-rate | 5,00 | EUR | –34 573 887,48 | 0,00 | –34 573 887,48 |
| GR | Cotton | 2005 | Overshooting the production quantities permitted by the Regulations | one-off | | EUR | –1 284 276,00 | 0,00 | –1 284 276,00 |
| GR | Cotton | 2006 | Weak control system. Deficiencies in the control of area and environmental measures | flat-rate | 5,00 | EUR | –68 134 305,29 | 0,00 | –68 134 305,29 |
| GR | Cotton | 2006 | Weak control system. Deficiencies in the control of area and environmental measures | one-off | | EUR | –1 411 287,00 | 0,00 | –1 411 287,00 |
| GR | Olive Oil — Consumption Aid | 1996 | Reimbursement following judgment of Court of Justice in the case T-243/05 | one-off | | EUR | 67 626,66 | 0,00 | 67 626,66 |
| GR | Olive Oil — Consumption Aid | 1997 | Reimbursement following judgment of Court of Justice in the case T-243/05 | one-off | | EUR | 116 091,92 | 0,00 | 116 091,92 |
| GR | Olive Oil — Consumption Aid | 1998 | Reimbursement following judgment of Court of Justice in the case T-243/05 | one-off | | EUR | 16 428,10 | 0,00 | 16 428,10 |
| GR | RD Guarantee (area related measures) | 2005 | Persistent weaknesses in IACS system. Deficiencies in control reports. Delayed performance of on-the-spot checks | flat-rate | 10,00 | EUR | –8 498 907,00 | 0,00 | –8 498 907,00 |
| GR | RD Guarantee (area related measures) | 2006 | Persistent weaknesses in IACS system. Deficiencies in control reports. Delayed performance of on-the-spot checks | flat-rate | 5,00 | EUR | – 349 453,00 | 0,00 | – 349 453,00 |
| GR | RD Guarantee (area related measures) | 2006 | Persistent weaknesses in IACS system. Deficiencies in control reports. Delayed performance of on-the-spot checks | flat-rate | 10,00 | EUR | –6 168 408,00 | 0,00 | –6 168 408,00 |
| GR | RD Guarantee new measures | 2005 | Persistent weaknesses in IACS system. Deficiencies in control reports. Delayed performance of on-the-spot checks | flat-rate | 10,00 | EUR | – 690 219,00 | 0,00 | – 690 219,00 |
| GR | RD Guarantee new measures | 2006 | Persistent weaknesses in IACS system. Deficiencies in control reports. Delayed performance of on-the-spot checks | flat-rate | 10,00 | EUR | –2 816 729,00 | 0,00 | –2 816 729,00 |
| Total GR | – 132 422 793,63 | 0,00 | – 132 422 793,63 |
| HU | Rural Development Guarantee | 2005 | Reimbursement due to double correction (under Commission Decision 2009/721/EC and recovery order GFO.09.025 concerning TRDI program 2004HU06GDO001) | one-off | | HUF | 42 638 662,00 | 0,00 | 42 638 662,00 |
| Total HU | 42 638 662,00 | 0,00 | 42 638 662,00 |
| IE | Dairy premium | 2005 | Non-application of aid reductions towards farmers lodging their aid applications after deadline | one-off | | EUR | – 367 181,29 | 0,00 | – 367 181,29 |
| IE | Financial audit — payment deadlines | 2008 | Non-respect of payment deadlines | one-off | | EUR | – 152 676,24 | – 152 676,24 | 0,00 |
| Total IE | – 519 857,53 | – 152 676,24 | – 367 181,29 |
| IT | Financial audit — payment deadlines | 2008 | Ineligible expenditure | one-off | | EUR | –9 345,00 | –9 345,00 | 0,00 |
| IT | Financial audit — payment deadlines | 2008 | Non-respect of payment deadlines | one-off | | EUR | –1 877 812,65 | –1 877 812,65 | 0,00 |
| IT | Fruit and Vegetables — Operational Programmes | 2007 | Ineligible expenditure | | | EUR | –18 750,00 | 0,00 | –18 750,00 |
| Total IT | –1 905 907,65 | –1 887 157,65 | –18 750,00 |
| LU | Financial audit — Overshooting | 2008 | Overshooting of financial ceilings | one-off | | EUR | –1 273,90 | –1 273,90 | 0,00 |
| LU | Meat Premiums — Bovines | 2001 | Lack of adminitrative controls concerning retention period. Lack of on-the-spot controls. Inappropriate calculation of sanctions | one-off | | EUR | –18 292,47 | 0,00 | –18 292,47 |
| LU | Meat Premiums — Bovines | 2002 | Lack of adminitrative controls concerning retention period. Lack of on-the-spot controls. Inappropriate calculation of sanctions | one-off | | EUR | –3 973,52 | 0,00 | –3 973,52 |
| LU | Meat Premiums — Bovines | 2003 | Lack of adminitrative controls concerning retention period. Lack of on-the-spot controls. Inappropriate calculation of sanctions | one-off | | EUR | – 150 184,70 | 0,00 | – 150 184,70 |
| LU | Meat Premiums — Bovines | 2004 | Lack of adminitrative controls concerning retention period. Lack of on-the-spot controls. Inappropriate calculation of sanctions | one-off | | EUR | – 190 950,23 | 0,00 | – 190 950,23 |
| Total LU | – 364 674,82 | –1 273,90 | – 363 400,92 |
| NL | Clearance of accounts | 2000-04 | Tested population errors | one-off | | EUR | – 481 542,94 | 0,00 | – 481 542,94 |
| NL | Clearance of accounts | 2004 | Tested population errors | one-off | | EUR | –46 697,81 | 0,00 | –46 697,81 |
| NL | Clearance of accounts | 2005 | Tested population errors | one-off | | EUR | – 402 695,00 | 0,00 | – 402 695,00 |
| NL | Export Refunds | 2003 | Insuficient number of sustitution checks performed | flat-rate | 2,00 | EUR | –4 037 899,76 | 0,00 | –4 037 899,76 |
| NL | Export Refunds | 2003 | Insuficient number of sustitution checks performed | flat-rate | 5,00 | EUR | –4 083 396,09 | 0,00 | –4 083 396,09 |
| NL | Export Refunds | 2004 | Insuficient number of sustitution checks performed | flat-rate | 2,00 | EUR | –1 062 605,20 | 0,00 | –1 062 605,20 |
| NL | Export Refunds | 2004 | Insuficient number of sustitution checks performed | flat-rate | 5,00 | EUR | –1 193 119,34 | 0,00 | –1 193 119,34 |
| NL | Export Refunds | 2005 | Insuficient number of sustitution checks performed | flat-rate | 5,00 | EUR | –31 195,10 | 0,00 | –31 195,10 |
| NL | Financial audit — Overshooting | 2007 | Overshooting of financial ceilings | one-off | | EUR | – 914,70 | 0,00 | – 914,70 |
| NL | Financial audit — Overshooting | 2008 | Ineligible expenditure | one-off | | EUR | –91 807,12 | –91 807,12 | 0,00 |
| NL | Meat Premiums — Bovines | 2004 | Weaknesses in the management of the herd registers and of the supporting documents | flat-rate | 2,00 | EUR | –3 214 925,84 | 0,00 | –3 214 925,84 |
| NL | Meat Premiums — Bovines | 2005 | Weaknesses in the management of the herd registers and of the supporting documents | flat-rate | 2,00 | EUR | –3 559 908,74 | 0,00 | –3 559 908,74 |
| NL | Meat Premiums — Bovines | 2006 | Weaknesses in the management of the herd registers and of the supporting documents | flat-rate | 2,00 | EUR | –19 171,10 | 0,00 | –19 171,10 |
| Total NL | –18 225 878,74 | –91 807,12 | –18 134 071,62 |
| PL | Direct Payments | 2005 | Land parcel system not completely vectorised. Acceptance of ineligible land for payments. Too low number of on-the-spot checks in regions with high error rates. Erroneous application of provisions of intentional non-compliance | flat-rate | 5,00 | PLN | –1 408 667,08 | 0,00 | –1 408 667,08 |
| PL | Direct Payments | 2006 | Land parcel system not completely vectorised. Acceptance of ineligible land for payments. Too low number of on-the-spot checks in regions with high error rates. Erroneous application of provisions of intentional non-compliance | one-off | 2,70 | PLN | –18 510 167,85 | 0,00 | –18 510 167,85 |
| PL | Direct Payments | 2006 | Land parcel system not completely vectorised. Acceptance of ineligible land for payments. Too low number of on-the-spot checks in regions with high error rates. Erroneous application of provisions of intentional non-compliance | one-off | 3,00 | PLN | –87 534 475,32 | 0,00 | –87 534 475,32 |
| PL | Direct Payments | 2006 | Land parcel system not completely vectorised. Acceptance of ineligible land for payments. Too low number of on-the-spot checks in regions with high error rates. Erroneous application of provisions of intentional non-compliance | flat-rate | 5,00 | PLN | –80 963 313,58 | 0,00 | –80 963 313,58 |
| PL | Direct Payments | 2007 | Land parcel system not completely vectorised. Acceptance of ineligible land for payments. Too low number of on-the-spot checks in regions with high error rates. Erroneous application of provisions of intentional non-compliance | one-off | 2,20 | PLN | –12 919 019,99 | 0,00 | –12 919 019,99 |
| PL | Direct Payments | 2007 | Land parcel system not completely vectorised. Acceptance of ineligible land for payments. Too low number of on-the-spot checks in regions with high error rates. Erroneous application of provisions of intentional non-compliance | one-off | 2,50 | EUR | –23 256 069,07 | 0,00 | –23 256 069,07 |
| PL | Direct Payments | 2007 | Land parcel system not completely vectorised. Acceptance of ineligible land for payments. Too low number of on-the-spot checks in regions with high error rates. Erroneous application of provisions of intentional non-compliance | one-off | 2,70 | PLN | –24 369,25 | 0,00 | –24 369,25 |
| PL | Direct Payments | 2007 | Land parcel system not completely vectorised. Acceptance of ineligible land for payments. Too low number of on-the-spot checks in regions with high error rates. Erroneous application of provisions of intentional non-compliance | one-off | 3,00 | EUR | –34 508,87 | 0,00 | –34 508,87 |
| PL | Direct Payments | 2007 | Land parcel system not completely vectorised. Acceptance of ineligible land for payments. Too low number of on-the-spot checks in regions with high error rates. Erroneous application of provisions of intentional non-compliance | flat-rate | 5,00 | EUR | –2 293 418,87 | 0,00 | –2 293 418,87 |
| PL | Direct Payments | 2007 | Land parcel system not completely vectorised. Acceptance of ineligible land for payments. Too low number of on-the-spot checks in regions with high error rates. Erroneous application of provisions of intentional non-compliance | flat-rate | 5,00 | PLN | –78 434 429,08 | 0,00 | –78 434 429,08 |
| PL | Financial audit — Overshooting | 2008 | Overshooting of financial ceilings | one-off | | EUR | 0,00 | –1 894 213,61 | 1 894 213,61 |
| Total PL (PLN) | – 279 794 442,15 | 0,00 | – 279 794 442,15 |
| Total PL (EUR) | –25 583 996,81 | –1 894 213,61 | –23 689 783,20 |
| SE | Cross Compliance | 2006 | Insufficient quantity and quality of key and ancillary controls | flat-rate | 5,00 | SEK | –9 218 825,98 | 0,00 | –9 218 825,98 |
| SE | Cross Compliance | 2007 | Insufficient quantity and quality of key and ancillary controls | flat-rate | 5,00 | EUR | –2 137 710,17 | 0,00 | –2 137 710,17 |
| SE | Financial audit — payment deadlines | 2008 | Non-respect of payment deadlines | one-off | | EUR | –35 584,38 | –35 584,38 | 0,00 |
| SE | Financial audit — Overshooting | 2008 | Overshooting of financial ceilings | one-off | | EUR | –44,84 | –44,84 | 0,00 |
| Total SE (SEK) | –9 218 825,98 | 0,00 | –9 218 825,98 |
| Total SE (EUR) | –2 173 339,39 | –35 629,22 | –2 137 710,17 |

MS

Measure

FY

Reason for correction

Type

%

Currency

Amount

Deductions already made

Financial impact

BE

Financial audit — Overshooting

2008

Overshooting of financial ceilings

one-off

EUR

– 593,30

– 593,30

0,00

Total BE

– 593,30

– 593,30

0,00

BG

Financial audit — payment deadlines

2008

Non-respect of payment deadlines

one-off

EUR

–10 969,94

–10 969,94

0,00

Total BG

–10 969,94

–10 969,94

0,00

CY

Direct Payments

2005

Law quality and incorrect timing of on-the-spot checks, deficiencies in GAEC criteria controls Weak general control environment

flat-rate

10,00

EUR

– 756 946,49

0,00

– 756 946,49

Total CY

– 756 946,49

0,00

– 756 946,49

DE

Direct Payments

2006

Wrong application of reductions and exclusions

one-off

EUR

–6 712 699,14

0,00

–6 712 699,14

DE

Financial audit — payment deadlines

2008

Non-respect of payment deadlines

one-off

EUR

–37 390,29

–37 390,29

0,00

Total DE

–6 750 089,43

–37 390,29

–6 712 699,14

DK

Cross Compliance

2006

Insufficient quantity and quality of key and ancillary controls

flat-rate

5,00

DKK

–10 302 438,99

0,00

–10 302 438,99

DK

Cross Compliance

2006

Insufficient quantity and quality of key and ancillary controls

one-off

DKK

– 495 596,61

0,00

– 495 596,61

DK

Cross Compliance

2007

Compensation following adjustments made by the MS in annual declarations

DKK

16 823,86

0,00

16 823,86

DK

Cross Compliance

2007

Insufficient quantity and quality of key and ancillary controls

flat-rate

5,00

EUR

–2 912 878,81

0,00

–2 912 878,81

DK

Meat Premiums — Bovines

2003

Insufficient quantity of on-the-spot checks

flat-rate

2,00

DKK

–8 883 403,83

0,00

–8 883 403,83

DK

Meat Premiums — Bovines

2005

Insufficient quantity of on-the-spot checks

flat-rate

2,00

DKK

–40 706,28

0,00

–40 706,28

DK

Meat Premiums — Bovines

2005

Non-respect of definition of suckler cow

one-off

EUR

– 229 600,00

0,00

– 229 600,00

DK

Meat Premiums — Bovines

2004

Insufficient quantity of on-the-spot checks

flat-rate

2,00

DKK

–7 410,47

0,00

–7 410,47

DK

Meat Premiums — Bovines

2004

Compensation following adjustments made by the MS in annual declarations

EUR

1 363,55

0,00

1 363,55

DK

Meat Premiums — Bovines

2004

Non-respect of definition of suckler cow

one-off

EUR

– 164 800,00

0,00

– 164 800,00

DK

Meat Premiums — Bovines

2005

Compensation following adjustments made by the MS in annual declarations

EUR

2 519,93

0,00

2 519,93

DK

Meat Premiums — Bovines

2006

Compensation following adjustments made by the MS in annual declarations

DKK

9 238,20

0,00

9 238,20

Total DK (EUR)

–3 303 395,33

0,00

–3 303 395,33

Total DK (DKK)

–19 703 494,12

0,00

–19 703 494,12

EE

Financial audit — Overshooting

2008

Overshooting of financial ceilings

one-off

EUR

–30 242,24

–30 242,24

0,00

Total EE

–30 242,24

–30 242,24

0,00

ES

Clearance of accounts

2004

Unrecoverable debt

one-off

EUR

–12 466,39

0,00

–12 466,39

ES

Cross Compliance

2006

Lack of on-the-spot checks

flat-rate

10,00

EUR

–2 226 313,51

0,00

–2 226 313,51

ES

Cross Compliance

2007

Lack of on-the-spot checks

flat-rate

10,00

EUR

–18 615,65

0,00

–18 615,65

ES

Financial audit — payment deadlines

2008

Non-respect of payment deadlines

one-off

EUR

–3 919 231,56

–4 103 814,39

184 582,83

ES

Financial audit — Overshooting

2008

Ineligible expenditure, milk levy and failure to repay amounts due to cross-compliance

one-off

EUR

8 318,45

8 318,45

0,00

ES

Financial audit — Overshooting

2008

Overshooting of financial ceilings

one-off

EUR

– 823 800,98

– 823 800,98

0,00

ES

Fruit and Vegetables — Operational Programmes

2004

Ineligible cost of environmental management of packaging

one-off

EUR

–3 929 919,02

0,00

–3 929 919,02

ES

Fruit and Vegetables — Operational Programmes

2005

Ineligible cost of environmental management of packaging

one-off

EUR

–14 719 270,21

0,00

–14 719 270,21

ES

Fruit and Vegetables — Operational Programmes

2006

Ineligible cost of environmental management of packaging

one-off

EUR

–17 337 716,29

0,00

–17 337 716,29

ES

Fruit and Vegetables — Producer Groups

2003

Ineligible cost of environmental management of packaging

one-off

EUR

–1 243 226,69

0,00

–1 243 226,69

ES

Fruit and Vegetables — Producer Groups

2003

Weaknesses in the key control (insufficient checks on double funding)

flat-rate

5,00

EUR

–2 130 607,74

0,00

–2 130 607,74

ES

Fruit and Vegetables — Producer Groups

2004

Ineligible cost of environmental management of packaging

one-off

EUR

–1 096 997,97

0,00

–1 096 997,97

ES

Fruit and Vegetables — Producer Groups

2004

Weaknesses in the key control (insufficient checks on double funding)

flat-rate

5,00

EUR

–2 496 111,63

0,00

–2 496 111,63

ES

Fruit and Vegetables — Producer Groups

2005

Weaknesses in the key control (insufficient checks on double funding)

flat-rate

5,00

EUR

–2 359 546,06

0,00

–2 359 546,06

ES

Fruit and Vegetables — Producer Groups

2006

Weaknesses in the key control (insufficient checks on double funding)

flat-rate

5,00

EUR

–2 148 564,48

0,00

–2 148 564,48

ES

Hemp — production aid

1997

Reimbursement following judgment of Court of Justice in the case T-259/05

flat-rate

10,00

EUR

112 677,49

0,00

112 677,49

ES

Hemp — production aid

1998

Reimbursement following judgment of Court of Justice in the case T-259/05

flat-rate

10,00

EUR

290 132,36

0,00

290 132,36

ES

Hemp — production aid

1999

Reimbursement following judgment of Court of Justice in the case T-259/05

flat-rate

10,00

EUR

220,24

0,00

220,24

ES

Hemp — production aid

1999

Reimbursement following judgment of Court of Justice in the case T-259/05

flat-rate

25,00

EUR

3 135 672,08

0,00

3 135 672,08

ES

Hemp — production aid

2000

Reimbursement following judgment of Court of Justice in the case T-259/05

flat-rate

25,00

EUR

1 417 423,82

0,00

1 417 423,82

ES

Hemp — production aid

2001

Reimbursement following judgment of Court of Justice in the case T-259/05

flat-rate

25,00

EUR

331 466,05

0,00

331 466,05

ES

Hemp — production aid

2002

Reimbursement following judgment of Court of Justice in the case T-259/05

flat-rate

25,00

EUR

–1 014,83

0,00

–1 014,83

Total ES

–49 167 492,52

–4 919 296,92

–44 248 195,60

FI

Financial audit — Overshooting

2008

Overshooting of financial ceilings

one-off

EUR

–2 432,42

–2 432,42

0,00

Total FI

–2 432,42

–2 432,42

0,00

FR

Clearance of accounts

2002

Debts management: non-recovery of debts

one-off

EUR

– 256 801,47

0,00

– 256 801,47

FR

Clearance of accounts

2002

Overshooting of ceilings

one-off

EUR

– 464 310,98

0,00

– 464 310,98

FR

Clearance of accounts

2004

Most likely error

one-off

EUR

– 178 075,49

0,00

– 178 075,49

FR

Clearance of accounts

2005

Debts management: non-recovery of debts

one-off

EUR

–66 012,51

0,00

–66 012,51

FR

Clearance of accounts

2005

Systematic error

one-off

EUR

–62 342,03

0,00

–62 342,03

FR

Dried Fodder

2005

Insufficient quantity of samples taken and low quality of their examination

flat-rate

2,00

EUR

– 680 596,08

0,00

– 680 596,08

FR

Dried Fodder

2006

Insufficient quantity of samples taken and low quality of their examination

flat-rate

2,00

EUR

–1 514 646,79

0,00

–1 514 646,79

FR

Dried Fodder

2007

Insufficient quantity of samples taken and low quality of their examination

flat-rate

2,00

EUR

– 849 968,48

0,00

– 849 968,48

FR

Fruit and Vegetables — Operational Programmes

2006

Ineligible cost of environmental management of packaging Personnel costs too high Insufficient justification for specific costs of certified plants

one-off

EUR

– 205 654,66

0,00

– 205 654,66

FR

Fruit and Vegetables — Operational Programmes

2007

Ineligible cost of environmental management of packaging Personnel costs too high Insufficient justification for specific costs of certified plants

one-off

EUR

–4 402 146,53

0,00

–4 402 146,53

FR

Fruit and Vegetables — Operational Programmes

2008

Ineligible cost of environmental management of packaging Personnel costs too high Insufficient justification for specific costs of certified plants

one-off

EUR

–2 250 805,13

0,00

–2 250 805,13

FR

Meat Premiums — Bovines

2003

Weaknes on the application of sanctions at national level

one-off

EUR

–2 175 736,00

0,00

–2 175 736,00

FR

Meat Premiums — Bovines

2004

Weaknes on the application of sanctions at national level

one-off

EUR

–1 586 850,00

0,00

–1 586 850,00

FR

Meat Premiums — Bovines

2004

Very weak control environment and absence of the suckler cow status of the herd

flat-rate

25,00

EUR

–1 825 745,07

0,00

–1 825 745,07

FR

Meat Premiums — Bovines

2004

Very weak control environment

flat-rate

10,00

EUR

– 161 858,24

0,00

– 161 858,24

FR

Meat Premiums — Bovines

2005

Very weak control environment and absence of the suckler cow status of the herd

flat-rate

25,00

EUR

–1 835 682,64

0,00

–1 835 682,64

FR

Meat Premiums — Bovines

2005

Very weak control environment

flat-rate

10,00

EUR

– 171 143,00

0,00

– 171 143,00

FR

Meat Premiums — Bovines

2006

Very weak control environment

flat-rate

25,00

EUR

–8 361,56

0,00

–8 361,56

FR

Meat Premiums — Bovines

2006

Very weak control environment

flat-rate

5,00

EUR

–86 986,20

0,00

–86 986,20

FR

Meat Premiums — Bovines

2006

Very weak control environment

flat-rate

10,00

EUR

– 722 979,52

0,00

– 722 979,52

Total FR

–19 506 702,38

0,00

–19 506 702,38

GB

Direct Payments

2006

Incorrect application of reductions and exclusions

one-off

GBP

–8 122,33

0,00

–8 122,33

GB

Direct Payments

2007

Incorrect application of reductions and exclusions

one-off

GBP

–9 623,98

0,00

–9 623,98

GB

Financial audit — payment deadlines

2008

Non-respect of payment deadlines

one-off

EUR

–14 180 950,72

–14 311 495,63

130 544,91

GB

Financial audit — Overshooting

2008

Overshooting of financial ceilings

one-off

EUR

– 262 732,55

– 262 732,55

0,00

GB

Rural Development EAGGF Axis 2

2005

Weaknesses in key checks and in adminitrative controls Insufficient checks of GAEC criteria and cross-checks with animal database

flat-rate

5,00

GBP

–36 364,00

0,00

–36 364,00

GB

Rural Development EAGGF Axis 2

2006

Weaknesses in key checks and in adminitrative controls Insufficient checks of GAEC criteria and cross-checks with animal database

flat-rate

5,00

GBP

–3 254 010,00

0,00

–3 254 010,00

Total GB (GBP)

–3 308 120,31

0,00

–3 308 120,31

Total GB (EUR)

–14 443 683,27

–14 574 228,18

130 544,91

GR

Food Aid within the Community

2005

Ineligible costs resulting from late withdrawals and late distribution

one-off

EUR

–1 310 306,02

0,00

–1 310 306,02

GR

Food Aid within the Community

2006

Ineligible costs resulting from late withdrawals and late distribution

one-off

EUR

–6 799 511,68

0,00

–6 799 511,68

GR

Food Aid within the Community

2007

Ineligible costs of storage resulting from late withdrawals

one-off

EUR

– 220 830,34

0,00

– 220 830,34

GR

Fruit and Vegetables — Operational Programmes

2005

Value of Marketed Production (VMP), used for calculating Community aid, wrongly established

one-off

EUR

–38 933,40

0,00

–38 933,40

GR

Fruit and Vegetables — Operational Programmes

2006

Value of Marketed Production (VMP), used for calculating Community aid, wrongly established

one-off

EUR

– 127 757,63

0,00

– 127 757,63

GR

Fruit and Vegetables — Operational Programmes

2007

Value of Marketed Production (VMP), used for calculating Community aid, wrongly established

one-off

EUR

– 148 714,80

0,00

– 148 714,80

GR

Cotton

2004

Weak control system. Deficiencies in the control of area and environmental measures

flat-rate

5,00

EUR

–12 022,67

0,00

–12 022,67

GR

Cotton

2004

Overshooting the production quantities permitted by the Regulations

one-off

EUR

–37 392,00

0,00

–37 392,00

GR

Cotton

2005

Weak control system. Deficiencies in the control of area and environmental measures

flat-rate

5,00

EUR

–34 573 887,48

0,00

–34 573 887,48

GR

Cotton

2005

Overshooting the production quantities permitted by the Regulations

one-off

EUR

–1 284 276,00

0,00

–1 284 276,00

GR

Cotton

2006

Weak control system. Deficiencies in the control of area and environmental measures

flat-rate

5,00

EUR

–68 134 305,29

0,00

–68 134 305,29

GR

Cotton

2006

Weak control system. Deficiencies in the control of area and environmental measures

one-off

EUR

–1 411 287,00

0,00

–1 411 287,00

GR

Olive Oil — Consumption Aid

1996

Reimbursement following judgment of Court of Justice in the case T-243/05

one-off

EUR

67 626,66

0,00

67 626,66

GR

Olive Oil — Consumption Aid

1997

Reimbursement following judgment of Court of Justice in the case T-243/05

one-off

EUR

116 091,92

0,00

116 091,92

GR

Olive Oil — Consumption Aid

1998

Reimbursement following judgment of Court of Justice in the case T-243/05

one-off

EUR

16 428,10

0,00

16 428,10

GR

RD Guarantee (area related measures)

2005

Persistent weaknesses in IACS system. Deficiencies in control reports. Delayed performance of on-the-spot checks

flat-rate

10,00

EUR

–8 498 907,00

0,00

–8 498 907,00

GR

RD Guarantee (area related measures)

2006

Persistent weaknesses in IACS system. Deficiencies in control reports. Delayed performance of on-the-spot checks

flat-rate

5,00

EUR

– 349 453,00

0,00

– 349 453,00

GR

RD Guarantee (area related measures)

2006

Persistent weaknesses in IACS system. Deficiencies in control reports. Delayed performance of on-the-spot checks

flat-rate

10,00

EUR

–6 168 408,00

0,00

–6 168 408,00

GR

RD Guarantee new measures

2005

Persistent weaknesses in IACS system. Deficiencies in control reports. Delayed performance of on-the-spot checks

flat-rate

10,00

EUR

– 690 219,00

0,00

– 690 219,00

GR

RD Guarantee new measures

2006

Persistent weaknesses in IACS system. Deficiencies in control reports. Delayed performance of on-the-spot checks

flat-rate

10,00

EUR

–2 816 729,00

0,00

–2 816 729,00

Total GR

– 132 422 793,63

0,00

– 132 422 793,63

HU

Rural Development Guarantee

2005

Reimbursement due to double correction (under Commission Decision 2009/721/EC and recovery order GFO.09.025 concerning TRDI program 2004HU06GDO001)

one-off

HUF

42 638 662,00

0,00

42 638 662,00

Total HU

42 638 662,00

0,00

42 638 662,00

IE

Dairy premium

2005

Non-application of aid reductions towards farmers lodging their aid applications after deadline

one-off

EUR

– 367 181,29

0,00

– 367 181,29

IE

Financial audit — payment deadlines

2008

Non-respect of payment deadlines

one-off

EUR

– 152 676,24

– 152 676,24

0,00

Total IE

– 519 857,53

– 152 676,24

– 367 181,29

IT

Financial audit — payment deadlines

2008

Ineligible expenditure

one-off

EUR

–9 345,00

–9 345,00

0,00

IT

Financial audit — payment deadlines

2008

Non-respect of payment deadlines

one-off

EUR

–1 877 812,65

–1 877 812,65

0,00

IT

Fruit and Vegetables — Operational Programmes

2007

Ineligible expenditure

EUR

–18 750,00

0,00

–18 750,00

Total IT

–1 905 907,65

–1 887 157,65

–18 750,00

LU

Financial audit — Overshooting

2008

Overshooting of financial ceilings

one-off

EUR

–1 273,90

–1 273,90

0,00

LU

Meat Premiums — Bovines

2001

Lack of adminitrative controls concerning retention period. Lack of on-the-spot controls. Inappropriate calculation of sanctions

one-off

EUR

–18 292,47

0,00

–18 292,47

LU

Meat Premiums — Bovines

2002

Lack of adminitrative controls concerning retention period. Lack of on-the-spot controls. Inappropriate calculation of sanctions

one-off

EUR

–3 973,52

0,00

–3 973,52

LU

Meat Premiums — Bovines

2003

Lack of adminitrative controls concerning retention period. Lack of on-the-spot controls. Inappropriate calculation of sanctions

one-off

EUR

– 150 184,70

0,00

– 150 184,70

LU

Meat Premiums — Bovines

2004

Lack of adminitrative controls concerning retention period. Lack of on-the-spot controls. Inappropriate calculation of sanctions

one-off

EUR

– 190 950,23

0,00

– 190 950,23

Total LU

– 364 674,82

–1 273,90

– 363 400,92

NL

Clearance of accounts

2000-04

Tested population errors

one-off

EUR

– 481 542,94

0,00

– 481 542,94

NL

Clearance of accounts

2004

Tested population errors

one-off

EUR

–46 697,81

0,00

–46 697,81

NL

Clearance of accounts

2005

Tested population errors

one-off

EUR

– 402 695,00

0,00

– 402 695,00

NL

Export Refunds

2003

Insuficient number of sustitution checks performed

flat-rate

2,00

EUR

–4 037 899,76

0,00

–4 037 899,76

NL

Export Refunds

2003

Insuficient number of sustitution checks performed

flat-rate

5,00

EUR

–4 083 396,09

0,00

–4 083 396,09

NL

Export Refunds

2004

Insuficient number of sustitution checks performed

flat-rate

2,00

EUR

–1 062 605,20

0,00

–1 062 605,20

NL

Export Refunds

2004

Insuficient number of sustitution checks performed

flat-rate

5,00

EUR

–1 193 119,34

0,00

–1 193 119,34

NL

Export Refunds

2005

Insuficient number of sustitution checks performed

flat-rate

5,00

EUR

–31 195,10

0,00

–31 195,10

NL

Financial audit — Overshooting

2007

Overshooting of financial ceilings

one-off

EUR

– 914,70

0,00

– 914,70

NL

Financial audit — Overshooting

2008

Ineligible expenditure

one-off

EUR

–91 807,12

–91 807,12

0,00

NL

Meat Premiums — Bovines

2004

Weaknesses in the management of the herd registers and of the supporting documents

flat-rate

2,00

EUR

–3 214 925,84

0,00

–3 214 925,84

NL

Meat Premiums — Bovines

2005

Weaknesses in the management of the herd registers and of the supporting documents

flat-rate

2,00

EUR

–3 559 908,74

0,00

–3 559 908,74

NL

Meat Premiums — Bovines

2006

Weaknesses in the management of the herd registers and of the supporting documents

flat-rate

2,00

EUR

–19 171,10

0,00

–19 171,10

Total NL

–18 225 878,74

–91 807,12

–18 134 071,62

PL

Direct Payments

2005

Land parcel system not completely vectorised. Acceptance of ineligible land for payments. Too low number of on-the-spot checks in regions with high error rates. Erroneous application of provisions of intentional non-compliance

flat-rate

5,00

PLN

–1 408 667,08

0,00

–1 408 667,08

PL

Direct Payments

2006

Land parcel system not completely vectorised. Acceptance of ineligible land for payments. Too low number of on-the-spot checks in regions with high error rates. Erroneous application of provisions of intentional non-compliance

one-off

2,70

PLN

–18 510 167,85

0,00

–18 510 167,85

PL

Direct Payments

2006

Land parcel system not completely vectorised. Acceptance of ineligible land for payments. Too low number of on-the-spot checks in regions with high error rates. Erroneous application of provisions of intentional non-compliance

one-off

3,00

PLN

–87 534 475,32

0,00

–87 534 475,32

PL

Direct Payments

2006

Land parcel system not completely vectorised. Acceptance of ineligible land for payments. Too low number of on-the-spot checks in regions with high error rates. Erroneous application of provisions of intentional non-compliance

flat-rate

5,00

PLN

–80 963 313,58

0,00

–80 963 313,58

PL

Direct Payments

2007

Land parcel system not completely vectorised. Acceptance of ineligible land for payments. Too low number of on-the-spot checks in regions with high error rates. Erroneous application of provisions of intentional non-compliance

one-off

2,20

PLN

–12 919 019,99

0,00

–12 919 019,99

PL

Direct Payments

2007

Land parcel system not completely vectorised. Acceptance of ineligible land for payments. Too low number of on-the-spot checks in regions with high error rates. Erroneous application of provisions of intentional non-compliance

one-off

2,50

EUR

–23 256 069,07

0,00

–23 256 069,07

PL

Direct Payments

2007

Land parcel system not completely vectorised. Acceptance of ineligible land for payments. Too low number of on-the-spot checks in regions with high error rates. Erroneous application of provisions of intentional non-compliance

one-off

2,70

PLN

–24 369,25

0,00

–24 369,25

PL

Direct Payments

2007

Land parcel system not completely vectorised. Acceptance of ineligible land for payments. Too low number of on-the-spot checks in regions with high error rates. Erroneous application of provisions of intentional non-compliance

one-off

3,00

EUR

–34 508,87

0,00

–34 508,87

PL

Direct Payments

2007

Land parcel system not completely vectorised. Acceptance of ineligible land for payments. Too low number of on-the-spot checks in regions with high error rates. Erroneous application of provisions of intentional non-compliance

flat-rate

5,00

EUR

–2 293 418,87

0,00

–2 293 418,87

PL

Direct Payments

2007

Land parcel system not completely vectorised. Acceptance of ineligible land for payments. Too low number of on-the-spot checks in regions with high error rates. Erroneous application of provisions of intentional non-compliance

flat-rate

5,00

PLN

–78 434 429,08

0,00

–78 434 429,08

PL

Financial audit — Overshooting

2008

Overshooting of financial ceilings

one-off

EUR

0,00

–1 894 213,61

1 894 213,61

Total PL (PLN)

– 279 794 442,15

0,00

– 279 794 442,15

Total PL (EUR)

–25 583 996,81

–1 894 213,61

–23 689 783,20

SE

Cross Compliance

2006

Insufficient quantity and quality of key and ancillary controls

flat-rate

5,00

SEK

–9 218 825,98

0,00

–9 218 825,98

SE

Cross Compliance

2007

Insufficient quantity and quality of key and ancillary controls

flat-rate

5,00

EUR

–2 137 710,17

0,00

–2 137 710,17

SE

Financial audit — payment deadlines

2008

Non-respect of payment deadlines

one-off

EUR

–35 584,38

–35 584,38

0,00

SE

Financial audit — Overshooting

2008

Overshooting of financial ceilings

one-off

EUR

–44,84

–44,84

0,00

Total SE (SEK)

–9 218 825,98

0,00

–9 218 825,98

Total SE (EUR)

–2 173 339,39

–35 629,22

–2 137 710,17

BUDGET ITEM 6500

| MS | Programme | FY | Reason for correction | Type | % | Currency | Amount | Deductions already made | Financial impact |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| SK | RD Guarantee (programme 2004 SK 06 GDO 001) | 2005 | Incorrect control procedure resulting in insufficient controls within chosen samples | flat-rate | 2,00 | EUR | –1 249 561,00 | 0,00 | –1 249 561,00 |
| SK | RD Guarantee (programme 2004 SK 06 GDO 001) | 2006 | Incorrect control procedure resulting in insufficient controls within chosen samples | flat-rate | 2,00 | EUR | –1 784 419,00 | 0,00 | –1 784 419,00 |
| SK | RD Guarantee (programme 2004 SK 06 GDO 001) | 2007 | Incorrect control procedure resulting in insufficient controls within chosen samples | flat-rate | 2,00 | EUR | – 933,00 | 0,00 | – 933,00 |
| Total SK | –3 034 913,00 | 0,00 | –3 034 913,00 |

MS

Programme

FY

Reason for correction

Type

%

Currency

Amount

Deductions already made

Financial impact

SK

RD Guarantee (programme 2004 SK 06 GDO 001)

2005

Incorrect control procedure resulting in insufficient controls within chosen samples

flat-rate

2,00

EUR

–1 249 561,00

0,00

–1 249 561,00

SK

RD Guarantee (programme 2004 SK 06 GDO 001)

2006

Incorrect control procedure resulting in insufficient controls within chosen samples

flat-rate

2,00

EUR

–1 784 419,00

0,00

–1 784 419,00

SK

RD Guarantee (programme 2004 SK 06 GDO 001)

2007

Incorrect control procedure resulting in insufficient controls within chosen samples

flat-rate

2,00

EUR

– 933,00

0,00

– 933,00

Total SK

–3 034 913,00

0,00

–3 034 913,00

BUDGET ITEM 6711

| MS | Programme | FY | Reason for correction | Type | % | Currency | Amount | Deductions already made | Financial impact |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| GB | Rural Development Programme 2007UK06RPO001 | 2007 | Weaknesses in key checks and in adminitrative controls Insufficient checks of GAEC criteria and cross-checks with animal database | flat-rate | 5,00 | EUR | –39 244,00 | 0,00 | –39 244,00 |
| Total GB | –39 244,00 | 0,00 | –39 244,00 |

MS

Programme

FY

Reason for correction

Type

%

Currency

Amount

Deductions already made

Financial impact

GB

Rural Development Programme 2007UK06RPO001

2007

Weaknesses in key checks and in adminitrative controls Insufficient checks of GAEC criteria and cross-checks with animal database

flat-rate

5,00

EUR

–39 244,00

0,00

–39 244,00

Total GB

–39 244,00

0,00

–39 244,00

BUDGET ITEM 05 07 01 07

| MS | Programme | FY | Reason for correction | Type | % | Currency | Amount | Deductions already made | Financial impact |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| HU | Financial audit — Overshooting | 2008 | Ineligible expenditure | one-off | | EUR | –5 622,81 | –5 622,81 | 0,00 |
| HU | Financial audit — Overshooting | 2008 | Overshooting of financial ceilings | one-off | | EUR | 21 511,01 | –5 432,55 | 26 943,56 |
| Total HU (EUR) | 15 888,20 | –11 055,36 | 26 943,56 |
| PT | Direct Payments | 2004 | Reimbursement following judgment of Court of Justice in the case T-50/07 | one-off | | EUR | 1 983 698,00 | 0,00 | 1 983 698,00 |
| PT | Flax — Production Aid | 2001 | Reimbursement following judgment of Court of Justice in the case T-183/06 | one-off | | EUR | 3 135 348,71 | | 3 135 348,71 |
| Total PT | 5 119 046,71 | 0,00 | 5 119 046,71 |

MS

Programme

FY

Reason for correction

Type

%

Currency

Amount

Deductions already made

Financial impact

HU

Financial audit — Overshooting

2008

Ineligible expenditure

one-off

EUR

–5 622,81

–5 622,81

0,00

HU

Financial audit — Overshooting

2008

Overshooting of financial ceilings

one-off

EUR

21 511,01

–5 432,55

26 943,56

Total HU (EUR)

15 888,20

–11 055,36

26 943,56

PT

Direct Payments

2004

Reimbursement following judgment of Court of Justice in the case T-50/07

one-off

EUR

1 983 698,00

0,00

1 983 698,00

PT

Flax — Production Aid

2001

Reimbursement following judgment of Court of Justice in the case T-183/06

one-off

EUR

3 135 348,71

3 135 348,71

Total PT

5 119 046,71

0,00

5 119 046,71

---