# L_2016075EN.01001601.xml

| 22.3.2016 | EN | Official Journal of the European Union | L 75/16 |
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22.3.2016

EN

Official Journal of the European Union

L 75/16

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COMMISSION IMPLEMENTING DECISION (EU) 2016/417

of 17 March 2016

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

(notified under document C(2016) 1509)

(Only the Danish, Dutch, English, Finnish, French, German, Greek, Italian, Lithuanian, Polish, Portuguese, Romanian, Spanish, Swedish texts are authentic)

THE EUROPEAN COMMISSION,

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

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

After consulting the Committee on the Agricultural Funds,

Whereas:

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

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

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

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

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

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

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

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

| (5) | The amounts that are not recognised as being chargeable to the EAGF and the EAFRD should be indicated. Those amounts do not relate to expenditure incurred more than 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 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 Union law 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 Union law 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 of the European Union in cases pending on 31 December 2015, |
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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 of the European Union in cases pending on 31 December 2015,

HAS ADOPTED THIS DECISION:

Article 1

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

Article 2

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

Done at Brussels, 17 March 2016.

For the Commission

Phil HOGAN

Member of the Commission

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

1

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

2

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ANNEX

Budget Item: 05070107

| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| DE | Starch | 2003 | Reimbursement following judgment in case T-557/13 | FLAT RATE | 10,00 % | EUR | 1 901 395,66 | 0,00 | 1 901 395,66 |
| | Starch | 2004 | Reimbursement following judgment in case T-557/13 | FLAT RATE | 10,00 % | EUR | 1 883 474,60 | 0,00 | 1 883 474,60 |
| | Starch | 2005 | Reimbursement following judgment in case T-557/13 | FLAT RATE | 10,00 % | EUR | 2 408 081,08 | 0,00 | 2 408 081,08 |
| | | | | | Total DE: | EUR | 6 192 951,34 | 0,00 | 6 192 951,34 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| GR | Cross Compliance | 2009 | Reimbursement following judgment in case T-107/14 | FLAT RATE | 2,00 % | EUR | 4 936 572,90 | 55 807,14 | 4 880 765,76 |
| | Cross Compliance | 2010 | Reimbursement following judgment in case T-107/14 | FLAT RATE | 2,00 % | EUR | 547,38 | 751,51 | – 204,13 |
| | Other Direct Aid — Article 69 of Regulation (EC) No 1782/2003 — except Ovine and Bovine | 2007 | Reimbursement following judgment in case T-241/13 | ONE OFF | | EUR | 358 518,51 | 0,00 | 358 518,51 |
| | Other Direct Aid — Article 69 of Regulation (EC) No 1782/2003 — except Ovine and Bovine | 2008 | Reimbursement following judgment in case T-241/13 | ONE OFF | | EUR | – 12,58 | 0,00 | – 12,58 |
| | Other Direct Aid — Article 69 of Regulation (EC) No 1782/2003 — except Ovine and Bovine | 2009 | Reimbursement following judgment in case T-241/13 | ONE OFF | | EUR | 1 066,26 | 0,00 | 1 066,26 |
| | | | | | Total GR: | EUR | 5 296 692,47 | 56 558,65 | 5 240 133,82 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| NL | Irregularities | 2007 | Reimbursement following judgment in case T-126/14 | ONE OFF | | EUR | 4 703 231,78 | 0,00 | 4 703 231,78 |
| | | | | | Total NL: | EUR | 4 703 231,78 | 0,00 | 4 703 231,78 |

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

DE

Starch

2003

Reimbursement following judgment in case T-557/13

FLAT RATE

10,00 %

EUR

1 901 395,66

0,00

1 901 395,66

Starch

2004

Reimbursement following judgment in case T-557/13

FLAT RATE

10,00 %

EUR

1 883 474,60

0,00

1 883 474,60

Starch

2005

Reimbursement following judgment in case T-557/13

FLAT RATE

10,00 %

EUR

2 408 081,08

0,00

2 408 081,08

Total DE:

EUR

6 192 951,34

0,00

6 192 951,34

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

GR

Cross Compliance

2009

Reimbursement following judgment in case T-107/14

FLAT RATE

2,00 %

EUR

4 936 572,90

55 807,14

4 880 765,76

Cross Compliance

2010

Reimbursement following judgment in case T-107/14

FLAT RATE

2,00 %

EUR

547,38

751,51

– 204,13

Other Direct Aid — Article 69 of Regulation (EC) No 1782/2003 — except Ovine and Bovine

2007

Reimbursement following judgment in case T-241/13

ONE OFF

EUR

358 518,51

0,00

358 518,51

Other Direct Aid — Article 69 of Regulation (EC) No 1782/2003 — except Ovine and Bovine

2008

Reimbursement following judgment in case T-241/13

ONE OFF

EUR

– 12,58

0,00

– 12,58

Other Direct Aid — Article 69 of Regulation (EC) No 1782/2003 — except Ovine and Bovine

2009

Reimbursement following judgment in case T-241/13

ONE OFF

EUR

1 066,26

0,00

1 066,26

Total GR:

EUR

5 296 692,47

56 558,65

5 240 133,82

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

NL

Irregularities

2007

Reimbursement following judgment in case T-126/14

ONE OFF

EUR

4 703 231,78

0,00

4 703 231,78

Total NL:

EUR

4 703 231,78

0,00

4 703 231,78

| Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- |
| EUR | 16 192 875,59 | 56 558,65 | 16 136 316,94 |

Currency

Amount

Deductions

Financial Impact

EUR

16 192 875,59

56 558,65

16 136 316,94

Budget Item: 05040501

| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FI | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2009 | Reimbursement following judgment in case T-124/14 | ONE OFF | | EUR | 32 799,76 | 0,00 | 32 799,76 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2010 | Reimbursement following judgment in case T-124/14 | ONE OFF | | EUR | 255 575,05 | 0,00 | 255 575,05 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2011 | Reimbursement following judgment in case T-124/14 | ONE OFF | | EUR | 301 891,12 | 0,00 | 301 891,12 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2012 | Reimbursement following judgment in case T-124/14 | ONE OFF | | EUR | 337 561,65 | 0,00 | 337 561,65 |
| | | | | | Total FI: | EUR | 927 827,58 | 0,00 | 927 827,58 |
| GR | Cross Compliance | 2010 | Reimbursement following judgment in case T-107/14 | FLAT RATE | 2,00 % | EUR | 201 962,44 | 0,00 | 201 962,44 |
| | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2009 | Reimbursement following judgment in case T-346/13 | FLAT RATE | 2,00 % | EUR | 959 020,82 | 0,00 | 959 020,82 |
| | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2010 | Reimbursement following judgment in case T-346/13 | FLAT RATE | 2,00 % | EUR | 992 833,01 | 0,00 | 992 833,01 |
| | | | | | Total GR: | EUR | 2 153 816,27 | 0,00 | 2 153 816,27 |

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

FI

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

2009

Reimbursement following judgment in case T-124/14

ONE OFF

EUR

32 799,76

0,00

32 799,76

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

2010

Reimbursement following judgment in case T-124/14

ONE OFF

EUR

255 575,05

0,00

255 575,05

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

2011

Reimbursement following judgment in case T-124/14

ONE OFF

EUR

301 891,12

0,00

301 891,12

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

2012

Reimbursement following judgment in case T-124/14

ONE OFF

EUR

337 561,65

0,00

337 561,65

Total FI:

EUR

927 827,58

0,00

927 827,58

GR

Cross Compliance

2010

Reimbursement following judgment in case T-107/14

FLAT RATE

2,00 %

EUR

201 962,44

0,00

201 962,44

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

2009

Reimbursement following judgment in case T-346/13

FLAT RATE

2,00 %

EUR

959 020,82

0,00

959 020,82

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

2010

Reimbursement following judgment in case T-346/13

FLAT RATE

2,00 %

EUR

992 833,01

0,00

992 833,01

Total GR:

EUR

2 153 816,27

0,00

2 153 816,27

| Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- |
| EUR | 3 081 643,85 | 0,00 | 3 081 643,85 |

Currency

Amount

Deductions

Financial Impact

EUR

3 081 643,85

0,00

3 081 643,85

Budget Item: 6701

| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| BE | Irregularities | 2012 | Clearance of accounts | ONE OFF | | EUR | – 9 601 619,00 | 0,00 | – 9 601 619,00 |
| | Irregularities | 2006 | Non-reporting of interest (2006) | ONE OFF | 0,00 % | EUR | – 3 717 323,80 | 0,00 | – 3 717 323,80 |
| | Irregularities | 2007 | Non-reporting of interest (2007) | ONE OFF | 0,00 % | EUR | – 1 331,61 | 0,00 | – 1 331,61 |
| | | | | | Total BE: | EUR | – 13 320 274,41 | 0,00 | – 13 320 274,41 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| DK | Fruit and Vegetables — Operational Programmes | 2011 | Recognition and Operational programmes: VMP and PO main activities checks | FLAT RATE | 5,00 % | EUR | – 153 323,91 | – 7 977,91 | – 145 346,00 |
| | Fruit and Vegetables — Operational Programmes | 2012 | Recognition and Operational programmes: VMP and PO main activities checks | FLAT RATE | 5,00 % | EUR | – 98 614,78 | 0,00 | – 98 614,78 |
| | Fruit and Vegetables — Operational Programmes | 2013 | Recognition and Operational programmes: VMP and PO main activities checks | FLAT RATE | 5,00 % | EUR | – 1 638,51 | 0,00 | – 1 638,51 |
| | Fruit and Vegetables — Operational programmes incl. withdrawals | 2014 | Recognition and Operational programmes: VMP and PO main activities checks | FLAT RATE | 5,00 % | EUR | – 409,20 | 0,00 | – 409,20 |
| | Fruit and Vegetables — Operational Programmes | 2011 | Recognition PO | ONE OFF | | EUR | – 159 558,14 | 0,00 | – 159 558,14 |
| | | | | | Total DK: | EUR | – 413 544,54 | – 7 977,91 | – 405 566,63 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| DE | Certification | 2010 | Not recovered financial errors from previous years | ONE OFF | | EUR | – 7 427,16 | 0,00 | – 7 427,16 |
| | Certification | 2011 | Not recovered financial errors from previous years | ONE OFF | | EUR | – 84,61 | 0,00 | – 84,61 |
| | Certification | 2012 | Not recovered financial errors from previous years | ONE OFF | | EUR | – 363,89 | 0,00 | – 363,89 |
| | | | | | Total DE: | EUR | – 7 875,66 | 0,00 | – 7 875,66 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| ES | Irregularities | 2007 | Application of the new PACA | ONE OFF | | EUR | – 28 221,44 | 0,00 | – 28 221,44 |
| | Irregularities | 2008 | Application of the new PACA | ONE OFF | | EUR | – 19 882,61 | 0,00 | – 19 882,61 |
| | Irregularities | 2009 | Application of the new PACA | ONE OFF | | EUR | – 50 479,42 | 0,00 | – 50 479,42 |
| | Irregularities | 2010 | Application of the new PACA | ONE OFF | | EUR | – 3 712,91 | 0,00 | – 3 712,91 |
| | Certification | 2011 | Corrections linked to FY2009 | ONE OFF | | EUR | – 46 445,53 | 0,00 | – 46 445,53 |
| | Irregularities | 2007 | Delays in the recovery process | ONE OFF | | EUR | – 24 376,08 | 0,00 | – 24 376,08 |
| | Irregularities | 2008 | Delays in the recovery process | ONE OFF | | EUR | – 17 173,48 | 0,00 | – 17 173,48 |
| | Irregularities | 2009 | Delays in the recovery process | ONE OFF | | EUR | – 43 601,28 | 0,00 | – 43 601,28 |
| | Irregularities | 2010 | Delays in the recovery process | ONE OFF | | EUR | – 3 207,00 | 0,00 | – 3 207,00 |
| | Irregularities | 2007 | Interest calculation for FY2006 and FY2007 | ONE OFF | | EUR | – 23 059,55 | 0,00 | – 23 059,55 |
| | Decoupled Direct Aids | 2014 | Weaknesses in on-the-spot checks | ONE OFF | | EUR | – 47 510,41 | 0,00 | – 47 510,41 |
| | Wine — Restructuring | 2009 | Weakness in a key control: overcompensation of flat rates | FLAT RATE | 10,00 % | EUR | – 59 660,14 | 0,00 | – 59 660,14 |
| | Wine — Restructuring | 2010 | Weakness in a key control: overcompensation of flat rates | FLAT RATE | 10,00 % | EUR | – 1 392 719,07 | 0,00 | – 1 392 719,07 |
| | Wine — Restructuring | 2011 | Weakness in a key control: overcompensation of flat rates | FLAT RATE | 10,00 % | EUR | – 2 440 054,08 | – 5,65 | – 2 440 048,43 |
| | Wine — Restructuring | 2012 | Weakness in a key control: overcompensation of flat rates | FLAT RATE | 10,00 % | EUR | – 13 697 204,46 | 0,00 | – 13 697 204,46 |
| | Wine — Restructuring | 2013 | Weakness in a key control: overcompensation of flat rates | FLAT RATE | 10,00 % | EUR | – 16 379 396,64 | – 2 665,74 | – 16 376 730,90 |
| | | | | | Total ES: | EUR | – 34 276 704,10 | – 2 671,39 | – 34 274 032,71 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| FI | Certification | 2011 | Correction for failure to start recovery procedures | ONE OFF | | EUR | – 7 835,62 | 0,00 | – 7 835,62 |
| | Certification | 2012 | Correction for failure to start recovery procedures | ONE OFF | | EUR | – 11 413,17 | 0,00 | – 11 413,17 |
| | Certification | 2013 | Correction for failure to start recovery procedures | ONE OFF | | EUR | – 1 271,91 | 0,00 | – 1 271,91 |
| | | | | | Total FI: | EUR | 20 520,70 | 0,00 | 20 520,70 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| FR | Irregularities | 2009 | Amount declared irrecoverable due to bankruptcy of the beneficiary. However, the PA did not participate to the bankruptcy proceedings, due to a late answer | ONE OFF | | EUR | – 40 352,24 | 0,00 | – 40 352,24 |
| | Irregularities | 2009 | Debts not valued in the Annex III table, then not recovered due to a decision from the Member State, or where the delays in the recovery procedure are attributable to the Member State | ONE OFF | | EUR | – 3 268 314,30 | 0,00 | – 3 268 314,30 |
| | Irregularities | 2010 | Delays in the follow up of pre-debts | ONE OFF | | EUR | – 4 375 725,65 | 0,00 | – 4 375 725,65 |
| | Irregularities | 2010 | EAFRD sanctions wrongly calculated or not registered in Annex III table | ONE OFF | | EUR | – 794,08 | 0,00 | – 794,08 |
| | Irregularities | 2010 | Financial corrections in relation to EAGF Irregularities: halt in recovery procedures not properly justified and debt not recorded | ONE OFF | | EUR | – 1 800,42 | 0,00 | – 1 800,42 |
| | Irregularities | 2009 | FR19: Case where the lack of recovery is attributable to the negligence of the Member State (case no FR/1998/054); FR20: Case having escaped the application of the 50/50 rule due to a wrong PACA reported in the Annex III table (case no SHSP1999900001) | ONE OFF | | EUR | – 1 904 968,31 | 0,00 | – 1 904 968,31 |
| | Irregularities | 2009 | Interests not reported in the Annex III table, thus escaping the application of the 50/50 rule | ONE OFF | | EUR | – 6 370,48 | 0,00 | – 6 370,48 |
| | Cross Compliance | 2011 | Leniency of the sanctioning system, CY2010 | ONE OFF | | EUR | – 13 900 346,00 | – 27 800,69 | – 13 872 545,31 |
| | Cross Compliance | 2012 | Leniency of the sanctioning system, CY2011 | ONE OFF | | EUR | – 5 015 760,00 | – 22 903,73 | – 4 992 856,27 |
| | Cross Compliance | 2013 | Leniency of the sanctioning system, CY2012 | ONE OFF | | EUR | – 5 883 866,00 | – 26 488,62 | – 5 857 377,38 |
| | Irregularities | 2010 | Negligence in the recovery procedure attributable to the Member State authorities: the Paying agency did not participate to debtors' bankruptcy proceedings | ONE OFF | | EUR | – 44 471,48 | 0,00 | – 44 471,48 |
| | Irregularities | 2009 | Non-calculation of interests on recovered amounts (pastry butter) | ONE OFF | | EUR | – 264 337,54 | 0,00 | – 264 337,54 |
| | Irregularities | 2010 | Non-calculation of interests on the Pastry butter measure | ONE OFF | | EUR | – 96 600,46 | 0,00 | – 96 600,46 |
| | Cross Compliance | 2011 | Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2010 | FLAT RATE | 2,00 % | EUR | – 15 999 850,09 | – 287 378,67 | – 15 712 471,42 |
| | Cross Compliance | 2012 | Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2010 | FLAT RATE | 2,00 % | EUR | 2 342,47 | 0,00 | 2 342,47 |
| | Cross Compliance | 2013 | Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2010 | FLAT RATE | 2,00 % | EUR | – 707,23 | 0,00 | – 707,23 |
| | Cross Compliance | 2010 | Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2011 | FLAT RATE | 2,00 % | EUR | – 167 635,51 | – 8 744,49 | – 158 891,02 |
| | Cross Compliance | 2011 | Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2011 | FLAT RATE | 2,00 % | EUR | – 44 605,02 | – 11 415,70 | – 33 189,32 |
| | Cross Compliance | 2012 | Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2011 | FLAT RATE | 2,00 % | EUR | – 15 835 116,53 | – 136 742,25 | – 15 698 374,28 |
| | Cross Compliance | 2013 | Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2011 | FLAT RATE | 2,00 % | EUR | – 2 104,03 | – 110,28 | – 1 993,75 |
| | Cross Compliance | 2011 | Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2012 | FLAT RATE | 2,00 % | EUR | – 253 702,72 | – 11 415,70 | – 242 287,02 |
| | Cross Compliance | 2012 | Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2012 | FLAT RATE | 2,00 % | EUR | – 60 987,30 | – 33,15 | – 60 954,15 |
| | Cross Compliance | 2013 | Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2012 | FLAT RATE | 2,00 % | EUR | – 15 882 638,43 | – 346 705,47 | – 15 535 932,96 |
| | Irregularities | 2009 | Recovery procedures cancelled for formal reasons, where negligence was attributable to the Member State. | ONE OFF | | EUR | – 71 193,30 | 0,00 | – 71 193,30 |
| | | | | | Total FR: | EUR | – 83 119 904,65 | – 879 738,75 | – 82 240 165,90 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| GB | Decoupled Direct Aids | 2013 | Weaknesses in LPIS and absence of recoveries, CY 2012 | FLAT RATE | 2,00 % | EUR | – 41 356 361,86 | 0,00 | – 41 356 361,86 |
| | Decoupled Direct Aids | 2014 | Weaknesses in LPIS and absence of recoveries, CY 2012 | FLAT RATE | 2,00 % | EUR | – 37 543,55 | 0,00 | – 37 543,55 |
| | Decoupled Direct Aids | 2014 | Weaknesses in LPIS and absence of recoveries, CY 2013 | FLAT RATE | 2,00 % | EUR | – 40 099 448,21 | 0,00 | – 40 099 448,21 |
| | Decoupled Direct Aids | 2015 | Weaknesses in LPIS and absence of recoveries, CY 2014 | FLAT RATE | 2,00 % | EUR | – 38 524 608,30 | 0,00 | – 38 524 608,30 |
| | | | | | Total GB: | EUR | – 120 017 961,92 | 0,00 | – 120 017 961,92 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| GR | Decoupled Direct Aids | 2013 | Absence of extrapolation of results | ONE OFF | | EUR | – 6 095,07 | 0,00 | – 6 095,07 |
| | Irregularities | 2013 | Delays in the recovery procedures and negligence in the follow up of the debts. | ONE OFF | | EUR | – 203 932,27 | 0,00 | – 203 932,27 |
| | Decoupled Direct Aids | 2013 | Incorrect application of obvious error | ONE OFF | | EUR | – 30 000,00 | 0,00 | – 30 000,00 |
| | Decoupled Direct Aids | 2013 | Incorrect application of sanctions for late claims | ONE OFF | | EUR | – 985,65 | 0,00 | – 985,65 |
| | Fruit and Vegetables — Exceptional support measures | 2011 | Non-harvesting operations as of the entry into force of Regulation (EU) No 585/2011 — Scope of the on-the-spot checks | FLAT RATE | 10,00 % | EUR | – 240 659,00 | 0,00 | – 240 659,00 |
| | Decoupled Direct Aids | 2013 | Weakness in the definition of eligible permanent pasture | FLAT RATE | 25,00 % | EUR | – 99 103 011,64 | 0,00 | – 99 103 011,64 |
| | Decoupled Direct Aids | 2014 | Weakness in the definition of eligible permanent pasture, obvious errors and remote sensing OTSC | FLAT RATE | 10,00 % | EUR | – 30 531 692,80 | 0,00 | – 30 531 692,80 |
| | Decoupled Direct Aids | 2014 | Weakness in the definition of eligible permanent pasture, obvious errors and remote sensing OTSC | ONE OFF | | EUR | – 37 163 161,78 | 0,00 | – 37 163 161,78 |
| | Decoupled Direct Aids | 2013 | Weakness in the remote sensing on-the-spot checks | ONE OFF | | EUR | – 564 313,10 | 0,00 | – 564 313,10 |
| | Fruit and Vegetables — Exceptional support measures | 2011 | Withdrawal operations as of the entry into force of Regulation (EU) No 585/2011 | FLAT RATE | 10,00 % | EUR | – 84 786,51 | 0,00 | – 84 786,51 |
| | Fruit and Vegetables — Exceptional support measures | 2011 | Withdrawal operations before the entry into force of Regulation (EU) No 585/2011 | FLAT RATE | 10,00 % | EUR | – 28 125,34 | 0,00 | – 28 125,34 |
| | | | | | Total GR: | EUR | – 167 956 763,16 | 0,00 | – 167 956 763,16 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| IT | Cross Compliance | 2010 | Application of a tolerance, farmers with animals, CY2009 | FLAT RATE | 5,00 % | EUR | – 65 691,69 | – 10,44 | – 65 681,25 |
| | Cross Compliance | 2011 | Application of a tolerance, farmers with animals, CY2010 | FLAT RATE | 5,00 % | EUR | – 88 702,46 | – 11,88 | – 88 690,58 |
| | Cross Compliance | 2009 | Application of a tolerance, weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2008 | FLAT RATE | 5,00 % | EUR | – 2 884 942,56 | – 3 768,57 | – 2 881 173,99 |
| | Cross Compliance | 2010 | Application of a tolerance, weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2009 | FLAT RATE | 5,00 % | EUR | – 1 389 806,32 | – 3 342,68 | – 1 386 463,64 |
| | Cross Compliance | 2011 | Application of a tolerance, weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2010 | FLAT RATE | 5,00 % | EUR | – 1 243 958,54 | – 3 694,76 | – 1 240 263,78 |
| | Cross Compliance | 2010 | Application of a tolerance, weaknesses in report of eligibility checks, farmers with animals, CY2009 | FLAT RATE | 5,00 % | EUR | – 591 374,91 | – 397,18 | – 590 977,73 |
| | Cross Compliance | 2011 | Application of a tolerance, weaknesses in report of eligibility checks, farmers with animals, CY2010 | FLAT RATE | 5,00 % | EUR | – 649 949,87 | – 218,52 | – 649 731,35 |
| | Milk — Quota | 2012 | Correction of milk levy | ONE OFF | | EUR | 229 851,79 | 229 851,79 | 0,00 |
| | Irregularities | 2011 | Incorrect reporting in the Annex III table and Negligence in the recovery procedure. | ONE OFF | | EUR | – 5 470 744,00 | 0,00 | – 5 470 744,00 |
| | Financial audit — Late payments and payment deadlines | 2012 | Late payment | ONE OFF | | EUR | – 6 172 870,18 | – 6 305 956,88 | 133 086,70 |
| | Irregularities | 2013 | Negligence in the recovery procedure | ONE OFF | | EUR | – 63 891 740,43 | 0,00 | – 63 891 740,43 |
| | Cross Compliance | 2009 | Previous corrections CY2008 | FLAT RATE | 2,00 % | EUR | 0,00 | – 372,46 | 372,46 |
| | Cross Compliance | 2009 | Previous corrections CY2008 | FLAT RATE | 5,00 % | EUR | 0,00 | – 6 991,99 | 6 991,99 |
| | Cross Compliance | 2010 | Previous corrections CY2009 | FLAT RATE | 2,00 % | EUR | 0,00 | – 67,76 | 67,76 |
| | Cross Compliance | 2010 | Previous corrections CY2009 | FLAT RATE | 5,00 % | EUR | 0,00 | – 2 534,97 | 2 534,97 |
| | Cross Compliance | 2009 | Weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2008 | FLAT RATE | 2,00 % | EUR | – 625 639,55 | – 63,25 | – 625 576,30 |
| | Cross Compliance | 2010 | Weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2009 | FLAT RATE | 2,00 % | EUR | – 602 924,23 | – 214,77 | – 602 709,46 |
| | Cross Compliance | 2009 | Weaknesses in report of eligibility checks, farmers without animals, CY2008 | FLAT RATE | 2,00 % | EUR | – 1 917 822,51 | 0,00 | – 1 917 822,51 |
| | Cross Compliance | 2010 | Weaknesses in report of eligibility checks, farmers without animals, CY2009 | FLAT RATE | 2,00 % | EUR | – 1 533 726,99 | 0,00 | – 1 533 726,99 |
| | Cross Compliance | 2011 | Weaknesses in report of eligibility checks, farmers without animals, CY2010 | FLAT RATE | 2,00 % | EUR | – 1 081 038,12 | 0,00 | – 1 081 038,12 |
| | | | | | Total IT: | EUR | – 87 981 080,57 | – 6 097 794,32 | – 81 883 286,25 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| NL | Certification | 2013 | Financial correction | ONE OFF | | EUR | – 2 692 849,00 | 0,00 | – 2 692 849,00 |
| | Fruit and Vegetables — Operational Programmes | 2010 | Insufficient checks on recognition FY 2010-2013 | FLAT RATE | 5,00 % | EUR | – 1 267 405,71 | – 13 670,46 | – 1 253 735,25 |
| | Fruit and Vegetables — Operational Programmes | 2011 | Insufficient checks on recognition FY 2010-2013 | FLAT RATE | 5,00 % | EUR | – 3 682 681,34 | 0,00 | – 3 682 681,34 |
| | Fruit and Vegetables — Operational Programmes | 2012 | Insufficient checks on recognition FY 2010-2013 | FLAT RATE | 5,00 % | EUR | – 2 608 143,33 | 0,00 | – 2 608 143,33 |
| | Fruit and Vegetables — Operational Programmes | 2013 | Insufficient checks on recognition FY 2010-2013 | FLAT RATE | 5,00 % | EUR | – 362 117,22 | 0,00 | – 362 117,22 |
| | Fruit and Vegetables — Operational programmes incl. withdrawals | 2014 | Insufficient checks on recognition FY 2014 | FLAT RATE | 5,00 % | EUR | – 26 061,78 | 0,00 | – 26 061,78 |
| | | | | | Total NL: | EUR | – 10 639 258,38 | – 13 670,46 | – 10 625 587,92 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| PT | Certification | 2009 | Amounts recorded in debtor's ledger but not recovered | ONE OFF | | EUR | – 101 980,26 | 0,00 | – 101 980,26 |
| | Certification | 2012 | Known error EAGF IACS | ONE OFF | | EUR | – 343,56 | 0,00 | – 343,56 |
| | Certification | 2012 | MLE for EAGF Non-IACS | ONE OFF | | EUR | – 240 677,39 | 0,00 | – 240 677,39 |
| | Other Direct Aid — Article 68-72 of Regulation (EC) No 73/2009 | 2011 | Non-performance of on-the-spot checks | FLAT RATE | 2,00 % | EUR | – 126 701,30 | 0,00 | – 126 701,30 |
| | Other Direct Aid — Article 68-72 of Regulation (EC) No 73/2009 | 2012 | Non-performance of on-the-spot checks | FLAT RATE | 2,00 % | EUR | – 99 604,68 | 0,00 | – 99 604,68 |
| | Other Direct Aid — Article 68-72 of Regulation (EC) No 73/2009 | 2013 | Non-performance of on-the-spot checks | FLAT RATE | 2,00 % | EUR | – 159 456,24 | 0,00 | – 159 456,24 |
| | | | | | Total PT: | EUR | – 728 763,43 | 0,00 | – 728 763,43 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| RO | Fruit and Vegetables — Exceptional support measures | 2011 | EHEC non-harvesting | FLAT RATE | 10,00 % | EUR | – 260,03 | 0,00 | – 260,03 |
| | Irregularities | 2013 | Recovery procedure not initiated within 1 year from the PACA | ONE OFF | | EUR | – 5 758,63 | 0,00 | – 5 758,63 |
| | Irregularities | 2014 | Recovery procedure not initiated within 1 year from the PACA | ONE OFF | | EUR | – 12 741,33 | 0,00 | – 12 741,33 |
| | Fruit and Vegetables — Operational Programmes | 2011 | Shortcomings in the PO recognition | FLAT RATE | 5,00 % | EUR | – 8 275,06 | 0,00 | – 8 275,06 |
| | Fruit and Vegetables — Operational Programmes | 2012 | Shortcomings in the PO recognition | FLAT RATE | 5,00 % | EUR | – 56 494,53 | 0,00 | – 56 494,53 |
| | | | | | Total RO: | EUR | – 83 529,58 | 0,00 | – 83 529,58 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| SE | Decoupled Direct Aids | 2012 | CY 2011 Weakness in LPIS update after OTSC, lack of retroactive recoveries, cross-checks, non-conforming paper applications | ONE OFF | | EUR | – 851 382,71 | 0,00 | – 851 382,71 |
| | Decoupled Direct Aids | 2013 | CY 2012 Weakness in LPIS update after OTSC, lack of retroactive recoveries | ONE OFF | | EUR | – 831 883,84 | 0,00 | – 831 883,84 |
| | Decoupled Direct Aids | 2014 | CY 2013 Lack of retroactive recoveries | ESTIMATED AMOUNT | | EUR | – 414 905,24 | 0,00 | – 414 905,24 |
| | Decoupled Direct Aids | 2014 | CY 2013 Weakness in risk analysis RS + failure to evaluate and update it | FLAT RATE | 2,00 % | EUR | – 8 811 286,44 | 0,00 | – 8 811 286,44 |
| | | | | | Total SE: | EUR | – 10 909 458,23 | 0,00 | – 10 909 458,23 |

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

BE

Irregularities

2012

Clearance of accounts

ONE OFF

EUR

– 9 601 619,00

0,00

– 9 601 619,00

Irregularities

2006

Non-reporting of interest (2006)

ONE OFF

0,00 %

EUR

– 3 717 323,80

0,00

– 3 717 323,80

Irregularities

2007

Non-reporting of interest (2007)

ONE OFF

0,00 %

EUR

– 1 331,61

0,00

– 1 331,61

Total BE:

EUR

– 13 320 274,41

0,00

– 13 320 274,41

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

DK

Fruit and Vegetables — Operational Programmes

2011

Recognition and Operational programmes: VMP and PO main activities checks

FLAT RATE

5,00 %

EUR

– 153 323,91

– 7 977,91

– 145 346,00

Fruit and Vegetables — Operational Programmes

2012

Recognition and Operational programmes: VMP and PO main activities checks

FLAT RATE

5,00 %

EUR

– 98 614,78

0,00

– 98 614,78

Fruit and Vegetables — Operational Programmes

2013

Recognition and Operational programmes: VMP and PO main activities checks

FLAT RATE

5,00 %

EUR

– 1 638,51

0,00

– 1 638,51

Fruit and Vegetables — Operational programmes incl. withdrawals

2014

Recognition and Operational programmes: VMP and PO main activities checks

FLAT RATE

5,00 %

EUR

– 409,20

0,00

– 409,20

Fruit and Vegetables — Operational Programmes

2011

Recognition PO

ONE OFF

EUR

– 159 558,14

0,00

– 159 558,14

Total DK:

EUR

– 413 544,54

– 7 977,91

– 405 566,63

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

DE

Certification

2010

Not recovered financial errors from previous years

ONE OFF

EUR

– 7 427,16

0,00

– 7 427,16

Certification

2011

Not recovered financial errors from previous years

ONE OFF

EUR

– 84,61

0,00

– 84,61

Certification

2012

Not recovered financial errors from previous years

ONE OFF

EUR

– 363,89

0,00

– 363,89

Total DE:

EUR

– 7 875,66

0,00

– 7 875,66

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

ES

Irregularities

2007

Application of the new PACA

ONE OFF

EUR

– 28 221,44

0,00

– 28 221,44

Irregularities

2008

Application of the new PACA

ONE OFF

EUR

– 19 882,61

0,00

– 19 882,61

Irregularities

2009

Application of the new PACA

ONE OFF

EUR

– 50 479,42

0,00

– 50 479,42

Irregularities

2010

Application of the new PACA

ONE OFF

EUR

– 3 712,91

0,00

– 3 712,91

Certification

2011

Corrections linked to FY2009

ONE OFF

EUR

– 46 445,53

0,00

– 46 445,53

Irregularities

2007

Delays in the recovery process

ONE OFF

EUR

– 24 376,08

0,00

– 24 376,08

Irregularities

2008

Delays in the recovery process

ONE OFF

EUR

– 17 173,48

0,00

– 17 173,48

Irregularities

2009

Delays in the recovery process

ONE OFF

EUR

– 43 601,28

0,00

– 43 601,28

Irregularities

2010

Delays in the recovery process

ONE OFF

EUR

– 3 207,00

0,00

– 3 207,00

Irregularities

2007

Interest calculation for FY2006 and FY2007

ONE OFF

EUR

– 23 059,55

0,00

– 23 059,55

Decoupled Direct Aids

2014

Weaknesses in on-the-spot checks

ONE OFF

EUR

– 47 510,41

0,00

– 47 510,41

Wine — Restructuring

2009

Weakness in a key control: overcompensation of flat rates

FLAT RATE

10,00 %

EUR

– 59 660,14

0,00

– 59 660,14

Wine — Restructuring

2010

Weakness in a key control: overcompensation of flat rates

FLAT RATE

10,00 %

EUR

– 1 392 719,07

0,00

– 1 392 719,07

Wine — Restructuring

2011

Weakness in a key control: overcompensation of flat rates

FLAT RATE

10,00 %

EUR

– 2 440 054,08

– 5,65

– 2 440 048,43

Wine — Restructuring

2012

Weakness in a key control: overcompensation of flat rates

FLAT RATE

10,00 %

EUR

– 13 697 204,46

0,00

– 13 697 204,46

Wine — Restructuring

2013

Weakness in a key control: overcompensation of flat rates

FLAT RATE

10,00 %

EUR

– 16 379 396,64

– 2 665,74

– 16 376 730,90

Total ES:

EUR

– 34 276 704,10

– 2 671,39

– 34 274 032,71

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

FI

Certification

2011

Correction for failure to start recovery procedures

ONE OFF

EUR

– 7 835,62

0,00

– 7 835,62

Certification

2012

Correction for failure to start recovery procedures

ONE OFF

EUR

– 11 413,17

0,00

– 11 413,17

Certification

2013

Correction for failure to start recovery procedures

ONE OFF

EUR

– 1 271,91

0,00

– 1 271,91

Total FI:

EUR

20 520,70

0,00

20 520,70

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

FR

Irregularities

2009

Amount declared irrecoverable due to bankruptcy of the beneficiary. However, the PA did not participate to the bankruptcy proceedings, due to a late answer

ONE OFF

EUR

– 40 352,24

0,00

– 40 352,24

Irregularities

2009

Debts not valued in the Annex III table, then not recovered due to a decision from the Member State, or where the delays in the recovery procedure are attributable to the Member State

ONE OFF

EUR

– 3 268 314,30

0,00

– 3 268 314,30

Irregularities

2010

Delays in the follow up of pre-debts

ONE OFF

EUR

– 4 375 725,65

0,00

– 4 375 725,65

Irregularities

2010

EAFRD sanctions wrongly calculated or not registered in Annex III table

ONE OFF

EUR

– 794,08

0,00

– 794,08

Irregularities

2010

Financial corrections in relation to EAGF Irregularities: halt in recovery procedures not properly justified and debt not recorded

ONE OFF

EUR

– 1 800,42

0,00

– 1 800,42

Irregularities

2009

FR19: Case where the lack of recovery is attributable to the negligence of the Member State (case no FR/1998/054); FR20: Case having escaped the application of the 50/50 rule due to a wrong PACA reported in the Annex III table (case no SHSP1999900001)

ONE OFF

EUR

– 1 904 968,31

0,00

– 1 904 968,31

Irregularities

2009

Interests not reported in the Annex III table, thus escaping the application of the 50/50 rule

ONE OFF

EUR

– 6 370,48

0,00

– 6 370,48

Cross Compliance

2011

Leniency of the sanctioning system, CY2010

ONE OFF

EUR

– 13 900 346,00

– 27 800,69

– 13 872 545,31

Cross Compliance

2012

Leniency of the sanctioning system, CY2011

ONE OFF

EUR

– 5 015 760,00

– 22 903,73

– 4 992 856,27

Cross Compliance

2013

Leniency of the sanctioning system, CY2012

ONE OFF

EUR

– 5 883 866,00

– 26 488,62

– 5 857 377,38

Irregularities

2010

Negligence in the recovery procedure attributable to the Member State authorities: the Paying agency did not participate to debtors' bankruptcy proceedings

ONE OFF

EUR

– 44 471,48

0,00

– 44 471,48

Irregularities

2009

Non-calculation of interests on recovered amounts (pastry butter)

ONE OFF

EUR

– 264 337,54

0,00

– 264 337,54

Irregularities

2010

Non-calculation of interests on the Pastry butter measure

ONE OFF

EUR

– 96 600,46

0,00

– 96 600,46

Cross Compliance

2011

Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2010

FLAT RATE

2,00 %

EUR

– 15 999 850,09

– 287 378,67

– 15 712 471,42

Cross Compliance

2012

Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2010

FLAT RATE

2,00 %

EUR

2 342,47

0,00

2 342,47

Cross Compliance

2013

Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2010

FLAT RATE

2,00 %

EUR

– 707,23

0,00

– 707,23

Cross Compliance

2010

Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2011

FLAT RATE

2,00 %

EUR

– 167 635,51

– 8 744,49

– 158 891,02

Cross Compliance

2011

Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2011

FLAT RATE

2,00 %

EUR

– 44 605,02

– 11 415,70

– 33 189,32

Cross Compliance

2012

Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2011

FLAT RATE

2,00 %

EUR

– 15 835 116,53

– 136 742,25

– 15 698 374,28

Cross Compliance

2013

Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2011

FLAT RATE

2,00 %

EUR

– 2 104,03

– 110,28

– 1 993,75

Cross Compliance

2011

Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2012

FLAT RATE

2,00 %

EUR

– 253 702,72

– 11 415,70

– 242 287,02

Cross Compliance

2012

Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2012

FLAT RATE

2,00 %

EUR

– 60 987,30

– 33,15

– 60 954,15

Cross Compliance

2013

Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2012

FLAT RATE

2,00 %

EUR

– 15 882 638,43

– 346 705,47

– 15 535 932,96

Irregularities

2009

Recovery procedures cancelled for formal reasons, where negligence was attributable to the Member State.

ONE OFF

EUR

– 71 193,30

0,00

– 71 193,30

Total FR:

EUR

– 83 119 904,65

– 879 738,75

– 82 240 165,90

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

GB

Decoupled Direct Aids

2013

Weaknesses in LPIS and absence of recoveries, CY 2012

FLAT RATE

2,00 %

EUR

– 41 356 361,86

0,00

– 41 356 361,86

Decoupled Direct Aids

2014

Weaknesses in LPIS and absence of recoveries, CY 2012

FLAT RATE

2,00 %

EUR

– 37 543,55

0,00

– 37 543,55

Decoupled Direct Aids

2014

Weaknesses in LPIS and absence of recoveries, CY 2013

FLAT RATE

2,00 %

EUR

– 40 099 448,21

0,00

– 40 099 448,21

Decoupled Direct Aids

2015

Weaknesses in LPIS and absence of recoveries, CY 2014

FLAT RATE

2,00 %

EUR

– 38 524 608,30

0,00

– 38 524 608,30

Total GB:

EUR

– 120 017 961,92

0,00

– 120 017 961,92

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

GR

Decoupled Direct Aids

2013

Absence of extrapolation of results

ONE OFF

EUR

– 6 095,07

0,00

– 6 095,07

Irregularities

2013

Delays in the recovery procedures and negligence in the follow up of the debts.

ONE OFF

EUR

– 203 932,27

0,00

– 203 932,27

Decoupled Direct Aids

2013

Incorrect application of obvious error

ONE OFF

EUR

– 30 000,00

0,00

– 30 000,00

Decoupled Direct Aids

2013

Incorrect application of sanctions for late claims

ONE OFF

EUR

– 985,65

0,00

– 985,65

Fruit and Vegetables — Exceptional support measures

2011

Non-harvesting operations as of the entry into force of Regulation (EU) No 585/2011 — Scope of the on-the-spot checks

FLAT RATE

10,00 %

EUR

– 240 659,00

0,00

– 240 659,00

Decoupled Direct Aids

2013

Weakness in the definition of eligible permanent pasture

FLAT RATE

25,00 %

EUR

– 99 103 011,64

0,00

– 99 103 011,64

Decoupled Direct Aids

2014

Weakness in the definition of eligible permanent pasture, obvious errors and remote sensing OTSC

FLAT RATE

10,00 %

EUR

– 30 531 692,80

0,00

– 30 531 692,80

Decoupled Direct Aids

2014

Weakness in the definition of eligible permanent pasture, obvious errors and remote sensing OTSC

ONE OFF

EUR

– 37 163 161,78

0,00

– 37 163 161,78

Decoupled Direct Aids

2013

Weakness in the remote sensing on-the-spot checks

ONE OFF

EUR

– 564 313,10

0,00

– 564 313,10

Fruit and Vegetables — Exceptional support measures

2011

Withdrawal operations as of the entry into force of Regulation (EU) No 585/2011

FLAT RATE

10,00 %

EUR

– 84 786,51

0,00

– 84 786,51

Fruit and Vegetables — Exceptional support measures

2011

Withdrawal operations before the entry into force of Regulation (EU) No 585/2011

FLAT RATE

10,00 %

EUR

– 28 125,34

0,00

– 28 125,34

Total GR:

EUR

– 167 956 763,16

0,00

– 167 956 763,16

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

IT

Cross Compliance

2010

Application of a tolerance, farmers with animals, CY2009

FLAT RATE

5,00 %

EUR

– 65 691,69

– 10,44

– 65 681,25

Cross Compliance

2011

Application of a tolerance, farmers with animals, CY2010

FLAT RATE

5,00 %

EUR

– 88 702,46

– 11,88

– 88 690,58

Cross Compliance

2009

Application of a tolerance, weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2008

FLAT RATE

5,00 %

EUR

– 2 884 942,56

– 3 768,57

– 2 881 173,99

Cross Compliance

2010

Application of a tolerance, weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2009

FLAT RATE

5,00 %

EUR

– 1 389 806,32

– 3 342,68

– 1 386 463,64

Cross Compliance

2011

Application of a tolerance, weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2010

FLAT RATE

5,00 %

EUR

– 1 243 958,54

– 3 694,76

– 1 240 263,78

Cross Compliance

2010

Application of a tolerance, weaknesses in report of eligibility checks, farmers with animals, CY2009

FLAT RATE

5,00 %

EUR

– 591 374,91

– 397,18

– 590 977,73

Cross Compliance

2011

Application of a tolerance, weaknesses in report of eligibility checks, farmers with animals, CY2010

FLAT RATE

5,00 %

EUR

– 649 949,87

– 218,52

– 649 731,35

Milk — Quota

2012

Correction of milk levy

ONE OFF

EUR

229 851,79

229 851,79

0,00

Irregularities

2011

Incorrect reporting in the Annex III table and Negligence in the recovery procedure.

ONE OFF

EUR

– 5 470 744,00

0,00

– 5 470 744,00

Financial audit — Late payments and payment deadlines

2012

Late payment

ONE OFF

EUR

– 6 172 870,18

– 6 305 956,88

133 086,70

Irregularities

2013

Negligence in the recovery procedure

ONE OFF

EUR

– 63 891 740,43

0,00

– 63 891 740,43

Cross Compliance

2009

Previous corrections CY2008

FLAT RATE

2,00 %

EUR

0,00

– 372,46

372,46

Cross Compliance

2009

Previous corrections CY2008

FLAT RATE

5,00 %

EUR

0,00

– 6 991,99

6 991,99

Cross Compliance

2010

Previous corrections CY2009

FLAT RATE

2,00 %

EUR

0,00

– 67,76

67,76

Cross Compliance

2010

Previous corrections CY2009

FLAT RATE

5,00 %

EUR

0,00

– 2 534,97

2 534,97

Cross Compliance

2009

Weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2008

FLAT RATE

2,00 %

EUR

– 625 639,55

– 63,25

– 625 576,30

Cross Compliance

2010

Weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2009

FLAT RATE

2,00 %

EUR

– 602 924,23

– 214,77

– 602 709,46

Cross Compliance

2009

Weaknesses in report of eligibility checks, farmers without animals, CY2008

FLAT RATE

2,00 %

EUR

– 1 917 822,51

0,00

– 1 917 822,51

Cross Compliance

2010

Weaknesses in report of eligibility checks, farmers without animals, CY2009

FLAT RATE

2,00 %

EUR

– 1 533 726,99

0,00

– 1 533 726,99

Cross Compliance

2011

Weaknesses in report of eligibility checks, farmers without animals, CY2010

FLAT RATE

2,00 %

EUR

– 1 081 038,12

0,00

– 1 081 038,12

Total IT:

EUR

– 87 981 080,57

– 6 097 794,32

– 81 883 286,25

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

NL

Certification

2013

Financial correction

ONE OFF

EUR

– 2 692 849,00

0,00

– 2 692 849,00

Fruit and Vegetables — Operational Programmes

2010

Insufficient checks on recognition FY 2010-2013

FLAT RATE

5,00 %

EUR

– 1 267 405,71

– 13 670,46

– 1 253 735,25

Fruit and Vegetables — Operational Programmes

2011

Insufficient checks on recognition FY 2010-2013

FLAT RATE

5,00 %

EUR

– 3 682 681,34

0,00

– 3 682 681,34

Fruit and Vegetables — Operational Programmes

2012

Insufficient checks on recognition FY 2010-2013

FLAT RATE

5,00 %

EUR

– 2 608 143,33

0,00

– 2 608 143,33

Fruit and Vegetables — Operational Programmes

2013

Insufficient checks on recognition FY 2010-2013

FLAT RATE

5,00 %

EUR

– 362 117,22

0,00

– 362 117,22

Fruit and Vegetables — Operational programmes incl. withdrawals

2014

Insufficient checks on recognition FY 2014

FLAT RATE

5,00 %

EUR

– 26 061,78

0,00

– 26 061,78

Total NL:

EUR

– 10 639 258,38

– 13 670,46

– 10 625 587,92

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

PT

Certification

2009

Amounts recorded in debtor's ledger but not recovered

ONE OFF

EUR

– 101 980,26

0,00

– 101 980,26

Certification

2012

Known error EAGF IACS

ONE OFF

EUR

– 343,56

0,00

– 343,56

Certification

2012

MLE for EAGF Non-IACS

ONE OFF

EUR

– 240 677,39

0,00

– 240 677,39

Other Direct Aid — Article 68-72 of Regulation (EC) No 73/2009

2011

Non-performance of on-the-spot checks

FLAT RATE

2,00 %

EUR

– 126 701,30

0,00

– 126 701,30

Other Direct Aid — Article 68-72 of Regulation (EC) No 73/2009

2012

Non-performance of on-the-spot checks

FLAT RATE

2,00 %

EUR

– 99 604,68

0,00

– 99 604,68

Other Direct Aid — Article 68-72 of Regulation (EC) No 73/2009

2013

Non-performance of on-the-spot checks

FLAT RATE

2,00 %

EUR

– 159 456,24

0,00

– 159 456,24

Total PT:

EUR

– 728 763,43

0,00

– 728 763,43

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

RO

Fruit and Vegetables — Exceptional support measures

2011

EHEC non-harvesting

FLAT RATE

10,00 %

EUR

– 260,03

0,00

– 260,03

Irregularities

2013

Recovery procedure not initiated within 1 year from the PACA

ONE OFF

EUR

– 5 758,63

0,00

– 5 758,63

Irregularities

2014

Recovery procedure not initiated within 1 year from the PACA

ONE OFF

EUR

– 12 741,33

0,00

– 12 741,33

Fruit and Vegetables — Operational Programmes

2011

Shortcomings in the PO recognition

FLAT RATE

5,00 %

EUR

– 8 275,06

0,00

– 8 275,06

Fruit and Vegetables — Operational Programmes

2012

Shortcomings in the PO recognition

FLAT RATE

5,00 %

EUR

– 56 494,53

0,00

– 56 494,53

Total RO:

EUR

– 83 529,58

0,00

– 83 529,58

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

SE

Decoupled Direct Aids

2012

CY 2011 Weakness in LPIS update after OTSC, lack of retroactive recoveries, cross-checks, non-conforming paper applications

ONE OFF

EUR

– 851 382,71

0,00

– 851 382,71

Decoupled Direct Aids

2013

CY 2012 Weakness in LPIS update after OTSC, lack of retroactive recoveries

ONE OFF

EUR

– 831 883,84

0,00

– 831 883,84

Decoupled Direct Aids

2014

CY 2013 Lack of retroactive recoveries

ESTIMATED AMOUNT

EUR

– 414 905,24

0,00

– 414 905,24

Decoupled Direct Aids

2014

CY 2013 Weakness in risk analysis RS + failure to evaluate and update it

FLAT RATE

2,00 %

EUR

– 8 811 286,44

0,00

– 8 811 286,44

Total SE:

EUR

– 10 909 458,23

0,00

– 10 909 458,23

| Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- |
| EUR | – 529 475 639,33 | – 7 001 852,83 | – 522 473 786,50 |

Currency

Amount

Deductions

Financial Impact

EUR

– 529 475 639,33

– 7 001 852,83

– 522 473 786,50

Budget Item: 6711

| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| AT | Rural Development EAFRD Axis 2 (2007-2013, non area related measures) | 2012 | Scope of the on-the-spot checks | FLAT RATE | 5,00 % | EUR | – 70 795,87 | 0,00 | – 70 795,87 |
| | Rural Development EAFRD Axis 2 (2007-2013, non area related measures) | 2013 | Scope of the on-the-spot checks | FLAT RATE | 5,00 % | EUR | – 142 245,32 | 0,00 | – 142 245,32 |
| | | | | | Total AT: | EUR | – 213 041,19 | 0,00 | – 213 041,19 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| DE | Certification | 2011 | Financial errors in the EAFRD non-IACS population | ONE OFF | | EUR | – 232 843,16 | 0,00 | – 232 843,16 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2013 | Known error in the management of the measure 323-C | ONE OFF | | EUR | – 24 474,17 | 0,00 | – 24 474,17 |
| | Certification | 2013 | Known errors resulting from the substantive testing of the IACS population | ONE OFF | | EUR | – 19 704,48 | 0,00 | – 19 704,48 |
| | Certification | 2013 | Most Likely Error (MLE) resulting from the substantive testing of the IACS population | ONE OFF | | EUR | – 268 082,29 | 0,00 | – 268 082,29 |
| | Rural Development EAFRD Investment — public beneficiaries | 2013 | No procurement procedure followed for IT tools purchase | ONE OFF | | EUR | – 2 706 123,93 | 0,00 | – 2 706 123,93 |
| | Certification | 2009 | Outstanding financial errors from previous year | ONE OFF | | EUR | – 5 069,40 | 0,00 | – 5 069,40 |
| | Certification | 2010 | Outstanding financial errors from previous year | ONE OFF | | EUR | – 4 538,21 | 0,00 | – 4 538,21 |
| | Certification | 2011 | Outstanding financial errors from previous year | ONE OFF | | EUR | – 365,82 | 0,00 | – 365,82 |
| | Certification | 2012 | Outstanding financial errors from previous year | ONE OFF | | EUR | – 560,65 | 0,00 | – 560,65 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2012 | Public Procurement Procedures not properly assessed and checked | FLAT RATE | 5,00 % | EUR | – 841 263,73 | 0,00 | – 841 263,73 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2013 | Public Procurement Procedures not properly assessed and checked | FLAT RATE | 5,00 % | EUR | – 1 543 911,96 | 0,00 | – 1 543 911,96 |
| | Rural Development EAFRD Investment — public beneficiaries | 2014 | Public Procurement Procedures not properly assessed and checked | FLAT RATE | 5,00 % | EUR | – 1 441 912,56 | 0,00 | – 1 441 912,56 |
| | Certification | 2012 | Review of the control statistics | ONE OFF | | EUR | – 69 518,37 | 0,00 | – 69 518,37 |
| | | | | | Total DE: | EUR | – 7 158 368,73 | 0,00 | – 7 158 368,73 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| ES | Certification | 2011 | Correction for the known error EAFRD IACS | ONE OFF | | EUR | – 2 916,99 | 0,00 | – 2 916,99 |
| | Certification | 2011 | Correction for the known error EAFRD non IACS | ONE OFF | | EUR | – 5 013,25 | 0,00 | – 5 013,25 |
| | Certification | 2011 | Correction for the MLE EAFRD IACS | ONE OFF | | EUR | – 20 953,46 | 0,00 | – 20 953,46 |
| | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2014 | Payments for the sub-measure of AE — 'Organic farming' | FLAT RATE | 5,00 % | EUR | – 9 130,61 | 0,00 | – 9 130,61 |
| | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2014 | Payments to the beneficiaries before the finalisation of the OTSC (AEM) | FLAT RATE | 2,00 % | EUR | – 106 066,65 | 0,00 | – 106 066,65 |
| | | | | | Total ES: | EUR | – 144 080,96 | 0,00 | – 144 080,96 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| FI | Certification | 2011 | Correction for failure to start recovery procedures | ONE OFF | | EUR | – 28 672,16 | – 108,34 | – 28 563,82 |
| | | | | | Total FI: | EUR | – 28 672,16 | – 108,34 | – 28 563,82 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| FR | Certification | 2010 | 6 yearly grass premium paid instead of 5 | ONE OFF | | EUR | – 12 978,78 | 0,00 | – 12 978,78 |
| | Certification | 2010 | Correction for the MLE on the EAFRD-non IACS population | ONE OFF | | EUR | – 1 270 251,62 | 0,00 | – 1 270 251,62 |
| | Rural Development EAFRD Investment — private beneficiaries | 2010 | Eligibility criteria not verified | FLAT RATE | 2,00 % | EUR | – 143 933,09 | – 143 933,09 | 0,00 |
| | Rural Development EAFRD Investment — private beneficiaries | 2010 | Eligibility criteria not verified | FLAT RATE | 5,00 % | EUR | – 359 832,71 | 0,00 | – 359 832,71 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2010 | Eligibility criteria not verified | ONE OFF | | EUR | – 20 653,38 | 0,00 | – 20 653,38 |
| | Rural Development EAFRD Investment — private beneficiaries | 2011 | Eligibility criteria not verified | FLAT RATE | 2,00 % | EUR | – 653 002,96 | – 653 002,96 | 0,00 |
| | Rural Development EAFRD Investment — private beneficiaries | 2011 | Eligibility criteria not verified | FLAT RATE | 5,00 % | EUR | – 1 632 507,39 | – 9 777,90 | – 1 622 729,49 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2011 | Eligibility criteria not verified | ONE OFF | | EUR | – 131 070,04 | 0,00 | – 131 070,04 |
| | Rural Development EAFRD Investment — private beneficiaries | 2012 | Eligibility criteria not verified | FLAT RATE | 2,00 % | EUR | – 714 128,24 | – 714 128,24 | 0,00 |
| | Rural Development EAFRD Investment — private beneficiaries | 2012 | Eligibility criteria not verified | FLAT RATE | 5,00 % | EUR | – 1 785 320,60 | 0,00 | – 1 785 320,60 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2012 | Eligibility criteria not verified | ONE OFF | | EUR | – 149 439,53 | 0,00 | – 149 439,53 |
| | Rural Development EAFRD Investment — private beneficiaries | 2013 | Eligibility criteria not verified | FLAT RATE | 2,00 % | EUR | – 179 735,46 | – 179 735,46 | 0,00 |
| | Rural Development EAFRD Investment — private beneficiaries | 2013 | Eligibility criteria not verified | FLAT RATE | 5,00 % | EUR | – 449 338,69 | 0,00 | – 449 338,69 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2013 | Eligibility criteria not verified | ONE OFF | | EUR | – 44 643,36 | 0,00 | – 44 643,36 |
| | Certification | 2010 | Known error on the EAFRD Non IACS population: VAT co-financed by the EU funds for public entities | ONE OFF | | EUR | – 813 607,17 | 0,00 | – 813 607,17 |
| | Cross Compliance | 2010 | Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2010 | FLAT RATE | 2,00 % | EUR | – 728 973,79 | – 87 084,56 | – 641 889,23 |
| | Cross Compliance | 2011 | Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2010 | FLAT RATE | 2,00 % | EUR | – 276 681,27 | – 98 285,34 | – 178 395,93 |
| | Cross Compliance | 2012 | Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2010 | FLAT RATE | 2,00 % | EUR | – 20 437,53 | 0,00 | – 20 437,53 |
| | Cross Compliance | 2013 | Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2010 | FLAT RATE | 2,00 % | EUR | – 667,67 | 0,00 | – 667,67 |
| | Cross Compliance | 2011 | Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2011 | FLAT RATE | 2,00 % | EUR | – 729 955,39 | 0,00 | – 729 955,39 |
| | Cross Compliance | 2012 | Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2011 | FLAT RATE | 2,00 % | EUR | – 694 669,61 | – 128 311,12 | – 566 358,49 |
| | Cross Compliance | 2013 | Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2011 | FLAT RATE | 2,00 % | EUR | – 2 004,69 | 0,00 | – 2 004,69 |
| | Cross Compliance | 2012 | Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2012 | FLAT RATE | 2,00 % | EUR | – 445 542,80 | 0,00 | – 445 542,80 |
| | Cross Compliance | 2013 | Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2012 | FLAT RATE | 2,00 % | EUR | – 618 564,62 | – 95 434,72 | – 523 129,90 |
| | Rural Development EAFRD Investment — private beneficiaries | 2010 | Reasonableness of costs not checked | FLAT RATE | 2,00 % | EUR | – 466 051,99 | – 466 051,99 | 0,00 |
| | Rural Development EAFRD Investment — private beneficiaries | 2010 | Reasonableness of costs not checked | FLAT RATE | 5,00 % | EUR | – 1 165 129,98 | – 200 489,14 | – 964 640,84 |
| | Rural Development EAFRD Investment — private beneficiaries | 2011 | Reasonableness of costs not checked | FLAT RATE | 2,00 % | EUR | – 1 318 962,23 | – 1 318 962,23 | 0,00 |
| | Rural Development EAFRD Investment — private beneficiaries | 2011 | Reasonableness of costs not checked | FLAT RATE | 5,00 % | EUR | – 3 297 405,58 | – 67 253,62 | – 3 230 151,96 |
| | Rural Development EAFRD Investment — private beneficiaries | 2012 | Reasonableness of costs not checked | FLAT RATE | 2,00 % | EUR | – 1 646 751,71 | – 1 646 751,71 | 0,00 |
| | Rural Development EAFRD Investment — private beneficiaries | 2012 | Reasonableness of costs not checked | FLAT RATE | 5,00 % | EUR | – 4 116 879,28 | – 62 387,68 | – 4 054 491,60 |
| | Rural Development EAFRD Investment — private beneficiaries | 2013 | Reasonableness of costs not checked | FLAT RATE | 2,00 % | EUR | – 346 040,61 | – 346 040,61 | 0,00 |
| | Rural Development EAFRD Investment — private beneficiaries | 2013 | Reasonableness of costs not checked | FLAT RATE | 5,00 % | EUR | – 865 101,55 | – 58 386,10 | – 806 715,45 |
| | | | | | Total FR: | EUR | – 25 100 263,32 | – 6 276 016,47 | – 18 824 246,85 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| GB | Rural Development EAFRD Axis 4 LEADER (2007-2013) | 2012 | Measure 413: one-off correction due to the lack of checks on the reasonableness of costs and on the availability of 3 quotations in one project | ONE OFF | | EUR | – 9 791,59 | 0,00 | – 9 791,59 |
| | Rural Development EAFRD Axis 4 LEADER (2007-2013) | 2012 | Measure 411/413: weaknesses identified in several key controls (project selection, checks on the reliability of the applicant and on double financing, OTSC) | FLAT RATE | 5,00 % | EUR | – 116 143,13 | – 489,58 | – 115 653,55 |
| | Rural Development EAFRD Axis 4 LEADER (2007-2013) | 2013 | Measure 411/413: weaknesses identified in several key controls (project selection, checks on the reliability of the applicant and on double financing, OTSC) | FLAT RATE | 5,00 % | EUR | – 1 731 861,46 | 0,00 | – 1 731 861,46 |
| | Rural Development EAFRD Axis 4 LEADER (2007-2013) | 2014 | Measure 411/413: weaknesses identified in several key controls (project selection, checks on the reliability of the applicant and on double financing, OTSC) | FLAT RATE | 5,00 % | EUR | – 748 948,33 | 0,00 | – 748 948,33 |
| | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2012 | Measure 214: weakness in the administrative cross-check on livestock density | FLAT RATE | 5,00 % | EUR | – 3 121 252,71 | 0,00 | – 3 121 252,71 |
| | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2013 | Measure 214: weakness in the administrative cross-check on livestock density | FLAT RATE | 5,00 % | EUR | – 3 258 827,27 | 0,00 | – 3 258 827,27 |
| | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2014 | Measure 214: weakness in the administrative cross-check on livestock density | FLAT RATE | 5,00 % | EUR | – 1 291 507,12 | 0,00 | – 1 291 507,12 |
| | Rural Development EAFRD Axis 2 (2007-2013, non area related measures) | 2012 | Measure 216: weakness in check on double financing, on VAT registration, on in-situ visits, on cost reasonableness, delivery of the investment and on the scope of the on-the-spot checks | FLAT RATE | 2,00 % | EUR | – 70 521,65 | 0,00 | – 70 521,65 |
| | Rural Development EAFRD Axis 2 (2007-2013, non area related measures) | 2013 | Measure 216: weakness in check on double financing, on VAT registration, on in-situ visits, on cost reasonableness, delivery of the investment and on the scope of the on-the-spot checks | FLAT RATE | 2,00 % | EUR | – 761 093,10 | 0,00 | – 761 093,10 |
| | Rural Development EAFRD Axis 2 (2007-2013, non area related measures) | 2014 | Measure 216: weakness in check on double financing, on VAT registration, on in-situ visits, on cost reasonableness, delivery of the investment and on the scope of the on-the-spot checks | FLAT RATE | 2,00 % | EUR | – 733 293,71 | 0,00 | – 733 293,71 |
| | Rural Development EAFRD Axis 2 (2007-2013, non area related measures) | 2012 | Measure 227: weakness in checks on reliability of the applicant, on in-situ visits, on verification of the delivery of the investment and in the scope of the on-the-spot checks | FLAT RATE | 5,00 % | EUR | – 42 403,20 | 0,00 | – 42 403,20 |
| | Rural Development EAFRD Axis 2 (2007-2013, non area related measures) | 2013 | Measure 227: weakness in checks on reliability of the applicant, on in-situ visits, on verification of the delivery of the investment and in the scope of the on-the-spot checks | FLAT RATE | 5,00 % | EUR | – 364 039,25 | 0,00 | – 364 039,25 |
| | Rural Development EAFRD Axis 2 (2007-2013, non area related measures) | 2014 | Measure 227: weakness in checks on reliability of the applicant, on in-situ visits, on verification of the delivery of the investment and in the scope of the on-the-spot checks | FLAT RATE | 5,00 % | EUR | – 366 157,36 | 0,00 | – 366 157,36 |
| | | | | | Total GB: | EUR | – 12 615 839,88 | – 489,58 | – 12 615 350,30 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| GR | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2010 | Inappropriate application of selection criteria | FLAT RATE | 5,00 % | EUR | – 506 480,19 | 0,00 | – 506 480,19 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2011 | Inappropriate application of selection criteria | FLAT RATE | 5,00 % | EUR | – 699 174,68 | 0,00 | – 699 174,68 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2012 | Inappropriate application of selection criteria | FLAT RATE | 5,00 % | EUR | – 1 002 840,61 | 0,00 | – 1 002 840,61 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2013 | Inappropriate application of selection criteria | FLAT RATE | 5,00 % | EUR | – 899 008,70 | 0,00 | – 899 008,70 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2011 | Sanction policy is not effective, proportionate and dissuasive | ONE OFF | 0,00 % | EUR | – 536 620,15 | 0,00 | – 536 620,15 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2012 | Sanction policy is not effective, proportionate and dissuasive | ONE OFF | 0,00 % | EUR | – 100 072,61 | 0,00 | – 100 072,61 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2013 | Sanction policy is not effective, proportionate and dissuasive | ONE OFF | 0,00 % | EUR | – 136 263,56 | 0,00 | – 136 263,56 |
| | | | | | Total GR: | EUR | – 3 880 460,50 | 0,00 | – 3 880 460,50 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| IT | Cross Compliance | 2010 | Application of a tolerance, farmers with animals, CY2009 | FLAT RATE | 5,00 % | EUR | – 78 405,91 | 0,00 | – 78 405,91 |
| | Cross Compliance | 2011 | Application of a tolerance, farmers with animals, CY2010 | FLAT RATE | 5,00 % | EUR | – 38 637,69 | 0,00 | – 38 637,69 |
| | Cross Compliance | 2009 | Application of a tolerance, weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2008 | FLAT RATE | 5,00 % | EUR | – 143 572,52 | 0,00 | – 143 572,52 |
| | Cross Compliance | 2010 | Application of a tolerance, weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2009 | FLAT RATE | 5,00 % | EUR | – 100 094,63 | 0,00 | – 100 094,63 |
| | Cross Compliance | 2011 | Application of a tolerance, weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2010 | FLAT RATE | 5,00 % | EUR | – 134 296,47 | – 3 255,87 | – 131 040,60 |
| | Cross Compliance | 2010 | Application of a tolerance, weaknesses in report of eligibility checks, farmers with animals, CY2009 | FLAT RATE | 5,00 % | EUR | – 42 005,10 | 0,00 | – 42 005,10 |
| | Cross Compliance | 2011 | Application of a tolerance, weaknesses in report of eligibility checks, farmers with animals, CY2010 | FLAT RATE | 5,00 % | EUR | – 43 429,85 | 0,00 | – 43 429,85 |
| | Cross Compliance | 2009 | Previous corrections CY2008 | FLAT RATE | 5,00 % | EUR | 0,00 | – 13 570,69 | 13 570,69 |
| | Cross Compliance | 2010 | Previous corrections CY2009 | FLAT RATE | 5,00 % | EUR | 0,00 | – 12 124,12 | 12 124,12 |
| | Cross Compliance | 2009 | Weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2008 | FLAT RATE | 2,00 % | EUR | – 19 365,24 | 0,00 | – 19 365,24 |
| | Cross Compliance | 2010 | Weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2009 | FLAT RATE | 2,00 % | EUR | – 23 218,80 | 0,00 | – 23 218,80 |
| | Cross Compliance | 2009 | Weaknesses in report of eligibility checks, farmers without animals, CY2008 | FLAT RATE | 2,00 % | EUR | – 90 181,34 | 0,00 | – 90 181,34 |
| | Cross Compliance | 2010 | Weaknesses in report of eligibility checks, farmers without animals, CY2009 | FLAT RATE | 2,00 % | EUR | – 96 173,02 | 0,00 | – 96 173,02 |
| | Cross Compliance | 2011 | Weaknesses in report of eligibility checks, farmers without animals, CY2010 | FLAT RATE | 2,00 % | EUR | – 104 882,23 | 0,00 | – 104 882,23 |
| | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2011 | Weaknesses on the on-the-spot controls — Measure 211 | FLAT RATE | 5,00 % | EUR | 540,56 | 0,00 | 540,56 |
| | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2012 | Weaknesses on the on-the-spot controls — Measure 211 | FLAT RATE | 5,00 % | EUR | – 248 449,43 | 0,00 | – 248 449,43 |
| | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2013 | Weaknesses on the on-the-spot controls — Measure 211 | FLAT RATE | 5,00 % | EUR | – 215 733,48 | 0,00 | – 215 733,48 |
| | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2014 | Weaknesses on the on-the-spot controls — Measure 211 | FLAT RATE | 5,00 % | EUR | – 175 805,33 | 0,00 | – 175 805,33 |
| | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2011 | Weaknesses on the on-the-spot controls — Measure 214 | FLAT RATE | 2,00 % | EUR | 193,13 | 0,00 | 193,13 |
| | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2012 | Weaknesses on the on-the-spot controls — Measure 214 | FLAT RATE | 2,00 % | EUR | – 341 406,39 | 0,00 | – 341 406,39 |
| | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2013 | Weaknesses on the on-the-spot controls — Measure 214 | FLAT RATE | 2,00 % | EUR | – 416 214,54 | 0,00 | – 416 214,54 |
| | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2014 | Weaknesses on the on-the-spot controls — Measure 214 | FLAT RATE | 2,00 % | EUR | – 454 241,45 | 0,00 | – 454 241,45 |
| | | | | | Total IT: | EUR | – 2 765 379,73 | – 28 950,68 | – 2 736 429,05 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| LT | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2009 | Weaknesses in the on-the-spot controls — Measure 214 | FLAT RATE | 2,00 % | EUR | – 84 153,64 | 0,00 | – 84 153,64 |
| | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2010 | Weaknesses in the on-the-spot controls — Measure 214 | FLAT RATE | 2,00 % | EUR | – 144 593,73 | 0,00 | – 144 593,73 |
| | | | | | Total LT: | EUR | – 228 747,37 | 0,00 | – 228 747,37 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| PL | Rural Development EAFRD Axis 1 — Measures with flat rate support | 2010 | Weaknesses in early retirement scheme payments | FLAT RATE | 2,00 % | EUR | – 234 331,35 | 0,00 | – 234 331,35 |
| | Rural Development EAFRD Axis 1 — Measures with flat rate support | 2010 | Weaknesses in early retirement scheme payments | FLAT RATE | 5,00 % | EUR | – 3 515 081,52 | 0,00 | – 3 515 081,52 |
| | Rural Development EAFRD Axis 1 — Measures with flat rate support | 2011 | Weaknesses in early retirement scheme payments | FLAT RATE | 2,00 % | EUR | – 675 353,06 | 0,00 | – 675 353,06 |
| | Rural Development EAFRD Axis 1 — Measures with flat rate support | 2011 | Weaknesses in early retirement scheme payments | FLAT RATE | 5,00 % | EUR | – 10 229 852,44 | 0,00 | – 10 229 852,44 |
| | Rural Development EAFRD Axis 1 — Measures with flat rate support | 2012 | Weaknesses in early retirement scheme payments | FLAT RATE | 2,00 % | EUR | – 717 693,11 | 0,00 | – 717 693,11 |
| | Rural Development EAFRD Axis 1 — Measures with flat rate support | 2012 | Weaknesses in early retirement scheme payments | FLAT RATE | 5,00 % | EUR | – 10 110 275,83 | 0,00 | – 10 110 275,83 |
| | Rural Development EAFRD Axis 1 — Measures with flat rate support | 2013 | Weaknesses in early retirement scheme payments | FLAT RATE | 2,00 % | EUR | – 758 347,29 | 0,00 | – 758 347,29 |
| | Rural Development EAFRD Axis 1 — Measures with flat rate support | 2013 | Weaknesses in early retirement scheme payments | FLAT RATE | 5,00 % | EUR | – 11 230 876,11 | 0,00 | – 11 230 876,11 |
| | Rural Development EAFRD Axis 1 — Measures with flat rate support | 2011 | Weaknesses in the semi-subsistence farming scheme | FLAT RATE | 10,00 % | EUR | – 3 614 511,65 | 0,00 | – 3 614 511,65 |
| | Rural Development EAFRD Axis 1 — Measures with flat rate support | 2011 | Weaknesses in the semi-subsistence farming scheme | ONE OFF | 11,00 % | EUR | – 4 467 373,95 | 0,00 | – 4 467 373,95 |
| | Rural Development EAFRD Axis 1 — Measures with flat rate support | 2012 | Weaknesses in the semi-subsistence farming scheme | FLAT RATE | 10,00 % | EUR | – 619,90 | 0,00 | – 619,90 |
| | Rural Development EAFRD Axis 1 — Measures with flat rate support | 2012 | Weaknesses in the semi-subsistence farming scheme | ONE OFF | 11,00 % | EUR | – 766,17 | 0,00 | – 766,17 |
| | Rural Development EAFRD Axis 1 — Measures with flat rate support | 2013 | Weaknesses in the semi-subsistence farming scheme | FLAT RATE | 10,00 % | EUR | 7 909,14 | 0,00 | 7 909,14 |
| | Rural Development EAFRD Axis 1 — Measures with flat rate support | 2013 | Weaknesses in the semi-subsistence farming scheme | ONE OFF | 11,00 % | EUR | 9 775,34 | 0,00 | 9 775,34 |
| | Rural Development EAFRD Investment — private beneficiaries | 2011 | Weaknesses in verification of cost reasonableness; SME criterion verification and scope of on the spot checks | FLAT RATE | 5,00 % | EUR | – 2 046 731,11 | 0,00 | – 2 046 731,11 |
| | Rural Development EAFRD Investment — private beneficiaries | 2012 | Weaknesses in verification of cost reasonableness; SME criterion verification and scope of on the spot checks | FLAT RATE | 5,00 % | EUR | – 5 369 057,29 | 0,00 | – 5 369 057,29 |
| | Rural Development EAFRD Investment — private beneficiaries | 2013 | Weaknesses in verification of cost reasonableness; SME criterion verification and scope of on the spot checks | FLAT RATE | 5,00 % | EUR | – 3 857 372,46 | 0,00 | – 3 857 372,46 |
| | Rural Development EAFRD Investment — private beneficiaries | 2014 | Weaknesses in verification of cost reasonableness; SME criterion verification and scope of on the spot checks | FLAT RATE | 5,00 % | EUR | – 437 316,75 | 0,00 | – 437 316,75 |
| | | | | | Total PL: | EUR | – 57 247 875,51 | 0,00 | – 57 247 875,51 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| PT | Certification | 2009 | known error EAFRD IACS population | ONE OFF | | EUR | – 74 565,74 | – 5 457,44 | – 69 108,30 |
| | Certification | 2009 | known error EAFRD non-IACS population | ONE OFF | | EUR | – 487,20 | – 11,93 | – 475,27 |
| | | | | | Total PT: | EUR | – 75 052,94 | – 5 469,37 | – 69 583,57 |
| Member State | Measure | FY | Reason | Type | Correction % | Currency | Amount | Deductions | Financial Impact |
| RO | Rural Development EAFRD Investment — public beneficiaries | 2010 | Insufficient checks on the public procurement procedure | FLAT RATE | 10,00 % | EUR | – 3 837 667,96 | 0,00 | – 3 837 667,96 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2011 | Insufficient checks on the public procurement procedure | FLAT RATE | 5,00 % | EUR | – 362 166,32 | 0,00 | – 362 166,32 |
| | Rural Development EAFRD Investment — public beneficiaries | 2011 | Insufficient checks on the public procurement procedure | FLAT RATE | 10,00 % | EUR | – 30 088 395,70 | 0,00 | – 30 088 395,70 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2012 | Insufficient checks on the public procurement procedure | FLAT RATE | 5,00 % | EUR | – 4 835 357,49 | 0,00 | – 4 835 357,49 |
| | Rural Development EAFRD Investment — public beneficiaries | 2012 | Insufficient checks on the public procurement procedure | FLAT RATE | 10,00 % | EUR | – 26 711 026,12 | 0,00 | – 26 711 026,12 |
| | Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) | 2013 | Insufficient checks on the public procurement procedure | FLAT RATE | 5,00 % | EUR | – 15 638 250,66 | 0,00 | – 15 638 250,66 |
| | Rural Development EAFRD Investment — public beneficiaries | 2010 | No penalties applied when end-of-works dates are exceeded | EXTRAPOLATED | 2,44 % | EUR | – 959 810,35 | 0,00 | – 959 810,35 |
| | Rural Development EAFRD Investment — public beneficiaries | 2011 | No penalties applied when end-of-works dates are exceeded | EXTRAPOLATED | 2,44 % | EUR | – 7 525 183,01 | 0,00 | – 7 525 183,01 |
| | Rural Development EAFRD Investment — public beneficiaries | 2012 | No penalties applied when end-of-works dates are exceeded | EXTRAPOLATED | 2,44 % | EUR | – 8 104 689,34 | 0,00 | – 8 104 689,34 |
| | Rural Development EAFRD Investment — public beneficiaries | 2013 | No penalties applied when end-of-works dates are exceeded | EXTRAPOLATED | 2,44 % | EUR | – 5 405 977,31 | 0,00 | – 5 405 977,31 |
| | Certification | 2011 | Late initiation of recovery procedures under EAFRD | ONE OFF | | EUR | – 7 084,36 | 0,00 | – 7 084,36 |
| | | | | | Total RO: | EUR | – 103 475 608,62 | 0,00 | – 103 475 608,62 |

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

AT

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

2012

Scope of the on-the-spot checks

FLAT RATE

5,00 %

EUR

– 70 795,87

0,00

– 70 795,87

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

2013

Scope of the on-the-spot checks

FLAT RATE

5,00 %

EUR

– 142 245,32

0,00

– 142 245,32

Total AT:

EUR

– 213 041,19

0,00

– 213 041,19

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

DE

Certification

2011

Financial errors in the EAFRD non-IACS population

ONE OFF

EUR

– 232 843,16

0,00

– 232 843,16

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

2013

Known error in the management of the measure 323-C

ONE OFF

EUR

– 24 474,17

0,00

– 24 474,17

Certification

2013

Known errors resulting from the substantive testing of the IACS population

ONE OFF

EUR

– 19 704,48

0,00

– 19 704,48

Certification

2013

Most Likely Error (MLE) resulting from the substantive testing of the IACS population

ONE OFF

EUR

– 268 082,29

0,00

– 268 082,29

Rural Development EAFRD Investment — public beneficiaries

2013

No procurement procedure followed for IT tools purchase

ONE OFF

EUR

– 2 706 123,93

0,00

– 2 706 123,93

Certification

2009

Outstanding financial errors from previous year

ONE OFF

EUR

– 5 069,40

0,00

– 5 069,40

Certification

2010

Outstanding financial errors from previous year

ONE OFF

EUR

– 4 538,21

0,00

– 4 538,21

Certification

2011

Outstanding financial errors from previous year

ONE OFF

EUR

– 365,82

0,00

– 365,82

Certification

2012

Outstanding financial errors from previous year

ONE OFF

EUR

– 560,65

0,00

– 560,65

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

2012

Public Procurement Procedures not properly assessed and checked

FLAT RATE

5,00 %

EUR

– 841 263,73

0,00

– 841 263,73

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

2013

Public Procurement Procedures not properly assessed and checked

FLAT RATE

5,00 %

EUR

– 1 543 911,96

0,00

– 1 543 911,96

Rural Development EAFRD Investment — public beneficiaries

2014

Public Procurement Procedures not properly assessed and checked

FLAT RATE

5,00 %

EUR

– 1 441 912,56

0,00

– 1 441 912,56

Certification

2012

Review of the control statistics

ONE OFF

EUR

– 69 518,37

0,00

– 69 518,37

Total DE:

EUR

– 7 158 368,73

0,00

– 7 158 368,73

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

ES

Certification

2011

Correction for the known error EAFRD IACS

ONE OFF

EUR

– 2 916,99

0,00

– 2 916,99

Certification

2011

Correction for the known error EAFRD non IACS

ONE OFF

EUR

– 5 013,25

0,00

– 5 013,25

Certification

2011

Correction for the MLE EAFRD IACS

ONE OFF

EUR

– 20 953,46

0,00

– 20 953,46

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

2014

Payments for the sub-measure of AE — 'Organic farming'

FLAT RATE

5,00 %

EUR

– 9 130,61

0,00

– 9 130,61

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

2014

Payments to the beneficiaries before the finalisation of the OTSC (AEM)

FLAT RATE

2,00 %

EUR

– 106 066,65

0,00

– 106 066,65

Total ES:

EUR

– 144 080,96

0,00

– 144 080,96

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

FI

Certification

2011

Correction for failure to start recovery procedures

ONE OFF

EUR

– 28 672,16

– 108,34

– 28 563,82

Total FI:

EUR

– 28 672,16

– 108,34

– 28 563,82

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

FR

Certification

2010

6 yearly grass premium paid instead of 5

ONE OFF

EUR

– 12 978,78

0,00

– 12 978,78

Certification

2010

Correction for the MLE on the EAFRD-non IACS population

ONE OFF

EUR

– 1 270 251,62

0,00

– 1 270 251,62

Rural Development EAFRD Investment — private beneficiaries

2010

Eligibility criteria not verified

FLAT RATE

2,00 %

EUR

– 143 933,09

– 143 933,09

0,00

Rural Development EAFRD Investment — private beneficiaries

2010

Eligibility criteria not verified

FLAT RATE

5,00 %

EUR

– 359 832,71

0,00

– 359 832,71

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

2010

Eligibility criteria not verified

ONE OFF

EUR

– 20 653,38

0,00

– 20 653,38

Rural Development EAFRD Investment — private beneficiaries

2011

Eligibility criteria not verified

FLAT RATE

2,00 %

EUR

– 653 002,96

– 653 002,96

0,00

Rural Development EAFRD Investment — private beneficiaries

2011

Eligibility criteria not verified

FLAT RATE

5,00 %

EUR

– 1 632 507,39

– 9 777,90

– 1 622 729,49

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

2011

Eligibility criteria not verified

ONE OFF

EUR

– 131 070,04

0,00

– 131 070,04

Rural Development EAFRD Investment — private beneficiaries

2012

Eligibility criteria not verified

FLAT RATE

2,00 %

EUR

– 714 128,24

– 714 128,24

0,00

Rural Development EAFRD Investment — private beneficiaries

2012

Eligibility criteria not verified

FLAT RATE

5,00 %

EUR

– 1 785 320,60

0,00

– 1 785 320,60

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

2012

Eligibility criteria not verified

ONE OFF

EUR

– 149 439,53

0,00

– 149 439,53

Rural Development EAFRD Investment — private beneficiaries

2013

Eligibility criteria not verified

FLAT RATE

2,00 %

EUR

– 179 735,46

– 179 735,46

0,00

Rural Development EAFRD Investment — private beneficiaries

2013

Eligibility criteria not verified

FLAT RATE

5,00 %

EUR

– 449 338,69

0,00

– 449 338,69

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

2013

Eligibility criteria not verified

ONE OFF

EUR

– 44 643,36

0,00

– 44 643,36

Certification

2010

Known error on the EAFRD Non IACS population: VAT co-financed by the EU funds for public entities

ONE OFF

EUR

– 813 607,17

0,00

– 813 607,17

Cross Compliance

2010

Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2010

FLAT RATE

2,00 %

EUR

– 728 973,79

– 87 084,56

– 641 889,23

Cross Compliance

2011

Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2010

FLAT RATE

2,00 %

EUR

– 276 681,27

– 98 285,34

– 178 395,93

Cross Compliance

2012

Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2010

FLAT RATE

2,00 %

EUR

– 20 437,53

0,00

– 20 437,53

Cross Compliance

2013

Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2010

FLAT RATE

2,00 %

EUR

– 667,67

0,00

– 667,67

Cross Compliance

2011

Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2011

FLAT RATE

2,00 %

EUR

– 729 955,39

0,00

– 729 955,39

Cross Compliance

2012

Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2011

FLAT RATE

2,00 %

EUR

– 694 669,61

– 128 311,12

– 566 358,49

Cross Compliance

2013

Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2011

FLAT RATE

2,00 %

EUR

– 2 004,69

0,00

– 2 004,69

Cross Compliance

2012

Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2012

FLAT RATE

2,00 %

EUR

– 445 542,80

0,00

– 445 542,80

Cross Compliance

2013

Non-definition of GAEC, inappropriate on the spot checks for SMR1 and 2 and 5, CY 2012

FLAT RATE

2,00 %

EUR

– 618 564,62

– 95 434,72

– 523 129,90

Rural Development EAFRD Investment — private beneficiaries

2010

Reasonableness of costs not checked

FLAT RATE

2,00 %

EUR

– 466 051,99

– 466 051,99

0,00

Rural Development EAFRD Investment — private beneficiaries

2010

Reasonableness of costs not checked

FLAT RATE

5,00 %

EUR

– 1 165 129,98

– 200 489,14

– 964 640,84

Rural Development EAFRD Investment — private beneficiaries

2011

Reasonableness of costs not checked

FLAT RATE

2,00 %

EUR

– 1 318 962,23

– 1 318 962,23

0,00

Rural Development EAFRD Investment — private beneficiaries

2011

Reasonableness of costs not checked

FLAT RATE

5,00 %

EUR

– 3 297 405,58

– 67 253,62

– 3 230 151,96

Rural Development EAFRD Investment — private beneficiaries

2012

Reasonableness of costs not checked

FLAT RATE

2,00 %

EUR

– 1 646 751,71

– 1 646 751,71

0,00

Rural Development EAFRD Investment — private beneficiaries

2012

Reasonableness of costs not checked

FLAT RATE

5,00 %

EUR

– 4 116 879,28

– 62 387,68

– 4 054 491,60

Rural Development EAFRD Investment — private beneficiaries

2013

Reasonableness of costs not checked

FLAT RATE

2,00 %

EUR

– 346 040,61

– 346 040,61

0,00

Rural Development EAFRD Investment — private beneficiaries

2013

Reasonableness of costs not checked

FLAT RATE

5,00 %

EUR

– 865 101,55

– 58 386,10

– 806 715,45

Total FR:

EUR

– 25 100 263,32

– 6 276 016,47

– 18 824 246,85

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

GB

Rural Development EAFRD Axis 4 LEADER (2007-2013)

2012

Measure 413: one-off correction due to the lack of checks on the reasonableness of costs and on the availability of 3 quotations in one project

ONE OFF

EUR

– 9 791,59

0,00

– 9 791,59

Rural Development EAFRD Axis 4 LEADER (2007-2013)

2012

Measure 411/413: weaknesses identified in several key controls (project selection, checks on the reliability of the applicant and on double financing, OTSC)

FLAT RATE

5,00 %

EUR

– 116 143,13

– 489,58

– 115 653,55

Rural Development EAFRD Axis 4 LEADER (2007-2013)

2013

Measure 411/413: weaknesses identified in several key controls (project selection, checks on the reliability of the applicant and on double financing, OTSC)

FLAT RATE

5,00 %

EUR

– 1 731 861,46

0,00

– 1 731 861,46

Rural Development EAFRD Axis 4 LEADER (2007-2013)

2014

Measure 411/413: weaknesses identified in several key controls (project selection, checks on the reliability of the applicant and on double financing, OTSC)

FLAT RATE

5,00 %

EUR

– 748 948,33

0,00

– 748 948,33

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

2012

Measure 214: weakness in the administrative cross-check on livestock density

FLAT RATE

5,00 %

EUR

– 3 121 252,71

0,00

– 3 121 252,71

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

2013

Measure 214: weakness in the administrative cross-check on livestock density

FLAT RATE

5,00 %

EUR

– 3 258 827,27

0,00

– 3 258 827,27

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

2014

Measure 214: weakness in the administrative cross-check on livestock density

FLAT RATE

5,00 %

EUR

– 1 291 507,12

0,00

– 1 291 507,12

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

2012

Measure 216: weakness in check on double financing, on VAT registration, on in-situ visits, on cost reasonableness, delivery of the investment and on the scope of the on-the-spot checks

FLAT RATE

2,00 %

EUR

– 70 521,65

0,00

– 70 521,65

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

2013

Measure 216: weakness in check on double financing, on VAT registration, on in-situ visits, on cost reasonableness, delivery of the investment and on the scope of the on-the-spot checks

FLAT RATE

2,00 %

EUR

– 761 093,10

0,00

– 761 093,10

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

2014

Measure 216: weakness in check on double financing, on VAT registration, on in-situ visits, on cost reasonableness, delivery of the investment and on the scope of the on-the-spot checks

FLAT RATE

2,00 %

EUR

– 733 293,71

0,00

– 733 293,71

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

2012

Measure 227: weakness in checks on reliability of the applicant, on in-situ visits, on verification of the delivery of the investment and in the scope of the on-the-spot checks

FLAT RATE

5,00 %

EUR

– 42 403,20

0,00

– 42 403,20

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

2013

Measure 227: weakness in checks on reliability of the applicant, on in-situ visits, on verification of the delivery of the investment and in the scope of the on-the-spot checks

FLAT RATE

5,00 %

EUR

– 364 039,25

0,00

– 364 039,25

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

2014

Measure 227: weakness in checks on reliability of the applicant, on in-situ visits, on verification of the delivery of the investment and in the scope of the on-the-spot checks

FLAT RATE

5,00 %

EUR

– 366 157,36

0,00

– 366 157,36

Total GB:

EUR

– 12 615 839,88

– 489,58

– 12 615 350,30

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

GR

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

2010

Inappropriate application of selection criteria

FLAT RATE

5,00 %

EUR

– 506 480,19

0,00

– 506 480,19

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

2011

Inappropriate application of selection criteria

FLAT RATE

5,00 %

EUR

– 699 174,68

0,00

– 699 174,68

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

2012

Inappropriate application of selection criteria

FLAT RATE

5,00 %

EUR

– 1 002 840,61

0,00

– 1 002 840,61

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

2013

Inappropriate application of selection criteria

FLAT RATE

5,00 %

EUR

– 899 008,70

0,00

– 899 008,70

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

2011

Sanction policy is not effective, proportionate and dissuasive

ONE OFF

0,00 %

EUR

– 536 620,15

0,00

– 536 620,15

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

2012

Sanction policy is not effective, proportionate and dissuasive

ONE OFF

0,00 %

EUR

– 100 072,61

0,00

– 100 072,61

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

2013

Sanction policy is not effective, proportionate and dissuasive

ONE OFF

0,00 %

EUR

– 136 263,56

0,00

– 136 263,56

Total GR:

EUR

– 3 880 460,50

0,00

– 3 880 460,50

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

IT

Cross Compliance

2010

Application of a tolerance, farmers with animals, CY2009

FLAT RATE

5,00 %

EUR

– 78 405,91

0,00

– 78 405,91

Cross Compliance

2011

Application of a tolerance, farmers with animals, CY2010

FLAT RATE

5,00 %

EUR

– 38 637,69

0,00

– 38 637,69

Cross Compliance

2009

Application of a tolerance, weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2008

FLAT RATE

5,00 %

EUR

– 143 572,52

0,00

– 143 572,52

Cross Compliance

2010

Application of a tolerance, weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2009

FLAT RATE

5,00 %

EUR

– 100 094,63

0,00

– 100 094,63

Cross Compliance

2011

Application of a tolerance, weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2010

FLAT RATE

5,00 %

EUR

– 134 296,47

– 3 255,87

– 131 040,60

Cross Compliance

2010

Application of a tolerance, weaknesses in report of eligibility checks, farmers with animals, CY2009

FLAT RATE

5,00 %

EUR

– 42 005,10

0,00

– 42 005,10

Cross Compliance

2011

Application of a tolerance, weaknesses in report of eligibility checks, farmers with animals, CY2010

FLAT RATE

5,00 %

EUR

– 43 429,85

0,00

– 43 429,85

Cross Compliance

2009

Previous corrections CY2008

FLAT RATE

5,00 %

EUR

0,00

– 13 570,69

13 570,69

Cross Compliance

2010

Previous corrections CY2009

FLAT RATE

5,00 %

EUR

0,00

– 12 124,12

12 124,12

Cross Compliance

2009

Weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2008

FLAT RATE

2,00 %

EUR

– 19 365,24

0,00

– 19 365,24

Cross Compliance

2010

Weaknesses in report of eligibility checks and veterinarian checks, farmers with animals, CY2009

FLAT RATE

2,00 %

EUR

– 23 218,80

0,00

– 23 218,80

Cross Compliance

2009

Weaknesses in report of eligibility checks, farmers without animals, CY2008

FLAT RATE

2,00 %

EUR

– 90 181,34

0,00

– 90 181,34

Cross Compliance

2010

Weaknesses in report of eligibility checks, farmers without animals, CY2009

FLAT RATE

2,00 %

EUR

– 96 173,02

0,00

– 96 173,02

Cross Compliance

2011

Weaknesses in report of eligibility checks, farmers without animals, CY2010

FLAT RATE

2,00 %

EUR

– 104 882,23

0,00

– 104 882,23

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

2011

Weaknesses on the on-the-spot controls — Measure 211

FLAT RATE

5,00 %

EUR

540,56

0,00

540,56

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

2012

Weaknesses on the on-the-spot controls — Measure 211

FLAT RATE

5,00 %

EUR

– 248 449,43

0,00

– 248 449,43

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

2013

Weaknesses on the on-the-spot controls — Measure 211

FLAT RATE

5,00 %

EUR

– 215 733,48

0,00

– 215 733,48

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

2014

Weaknesses on the on-the-spot controls — Measure 211

FLAT RATE

5,00 %

EUR

– 175 805,33

0,00

– 175 805,33

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

2011

Weaknesses on the on-the-spot controls — Measure 214

FLAT RATE

2,00 %

EUR

193,13

0,00

193,13

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

2012

Weaknesses on the on-the-spot controls — Measure 214

FLAT RATE

2,00 %

EUR

– 341 406,39

0,00

– 341 406,39

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

2013

Weaknesses on the on-the-spot controls — Measure 214

FLAT RATE

2,00 %

EUR

– 416 214,54

0,00

– 416 214,54

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

2014

Weaknesses on the on-the-spot controls — Measure 214

FLAT RATE

2,00 %

EUR

– 454 241,45

0,00

– 454 241,45

Total IT:

EUR

– 2 765 379,73

– 28 950,68

– 2 736 429,05

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

LT

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

2009

Weaknesses in the on-the-spot controls — Measure 214

FLAT RATE

2,00 %

EUR

– 84 153,64

0,00

– 84 153,64

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

2010

Weaknesses in the on-the-spot controls — Measure 214

FLAT RATE

2,00 %

EUR

– 144 593,73

0,00

– 144 593,73

Total LT:

EUR

– 228 747,37

0,00

– 228 747,37

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

PL

Rural Development EAFRD Axis 1 — Measures with flat rate support

2010

Weaknesses in early retirement scheme payments

FLAT RATE

2,00 %

EUR

– 234 331,35

0,00

– 234 331,35

Rural Development EAFRD Axis 1 — Measures with flat rate support

2010

Weaknesses in early retirement scheme payments

FLAT RATE

5,00 %

EUR

– 3 515 081,52

0,00

– 3 515 081,52

Rural Development EAFRD Axis 1 — Measures with flat rate support

2011

Weaknesses in early retirement scheme payments

FLAT RATE

2,00 %

EUR

– 675 353,06

0,00

– 675 353,06

Rural Development EAFRD Axis 1 — Measures with flat rate support

2011

Weaknesses in early retirement scheme payments

FLAT RATE

5,00 %

EUR

– 10 229 852,44

0,00

– 10 229 852,44

Rural Development EAFRD Axis 1 — Measures with flat rate support

2012

Weaknesses in early retirement scheme payments

FLAT RATE

2,00 %

EUR

– 717 693,11

0,00

– 717 693,11

Rural Development EAFRD Axis 1 — Measures with flat rate support

2012

Weaknesses in early retirement scheme payments

FLAT RATE

5,00 %

EUR

– 10 110 275,83

0,00

– 10 110 275,83

Rural Development EAFRD Axis 1 — Measures with flat rate support

2013

Weaknesses in early retirement scheme payments

FLAT RATE

2,00 %

EUR

– 758 347,29

0,00

– 758 347,29

Rural Development EAFRD Axis 1 — Measures with flat rate support

2013

Weaknesses in early retirement scheme payments

FLAT RATE

5,00 %

EUR

– 11 230 876,11

0,00

– 11 230 876,11

Rural Development EAFRD Axis 1 — Measures with flat rate support

2011

Weaknesses in the semi-subsistence farming scheme

FLAT RATE

10,00 %

EUR

– 3 614 511,65

0,00

– 3 614 511,65

Rural Development EAFRD Axis 1 — Measures with flat rate support

2011

Weaknesses in the semi-subsistence farming scheme

ONE OFF

11,00 %

EUR

– 4 467 373,95

0,00

– 4 467 373,95

Rural Development EAFRD Axis 1 — Measures with flat rate support

2012

Weaknesses in the semi-subsistence farming scheme

FLAT RATE

10,00 %

EUR

– 619,90

0,00

– 619,90

Rural Development EAFRD Axis 1 — Measures with flat rate support

2012

Weaknesses in the semi-subsistence farming scheme

ONE OFF

11,00 %

EUR

– 766,17

0,00

– 766,17

Rural Development EAFRD Axis 1 — Measures with flat rate support

2013

Weaknesses in the semi-subsistence farming scheme

FLAT RATE

10,00 %

EUR

7 909,14

0,00

7 909,14

Rural Development EAFRD Axis 1 — Measures with flat rate support

2013

Weaknesses in the semi-subsistence farming scheme

ONE OFF

11,00 %

EUR

9 775,34

0,00

9 775,34

Rural Development EAFRD Investment — private beneficiaries

2011

Weaknesses in verification of cost reasonableness; SME criterion verification and scope of on the spot checks

FLAT RATE

5,00 %

EUR

– 2 046 731,11

0,00

– 2 046 731,11

Rural Development EAFRD Investment — private beneficiaries

2012

Weaknesses in verification of cost reasonableness; SME criterion verification and scope of on the spot checks

FLAT RATE

5,00 %

EUR

– 5 369 057,29

0,00

– 5 369 057,29

Rural Development EAFRD Investment — private beneficiaries

2013

Weaknesses in verification of cost reasonableness; SME criterion verification and scope of on the spot checks

FLAT RATE

5,00 %

EUR

– 3 857 372,46

0,00

– 3 857 372,46

Rural Development EAFRD Investment — private beneficiaries

2014

Weaknesses in verification of cost reasonableness; SME criterion verification and scope of on the spot checks

FLAT RATE

5,00 %

EUR

– 437 316,75

0,00

– 437 316,75

Total PL:

EUR

– 57 247 875,51

0,00

– 57 247 875,51

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

PT

Certification

2009

known error EAFRD IACS population

ONE OFF

EUR

– 74 565,74

– 5 457,44

– 69 108,30

Certification

2009

known error EAFRD non-IACS population

ONE OFF

EUR

– 487,20

– 11,93

– 475,27

Total PT:

EUR

– 75 052,94

– 5 469,37

– 69 583,57

Member State

Measure

FY

Reason

Type

Correction %

Currency

Amount

Deductions

Financial Impact

RO

Rural Development EAFRD Investment — public beneficiaries

2010

Insufficient checks on the public procurement procedure

FLAT RATE

10,00 %

EUR

– 3 837 667,96

0,00

– 3 837 667,96

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

2011

Insufficient checks on the public procurement procedure

FLAT RATE

5,00 %

EUR

– 362 166,32

0,00

– 362 166,32

Rural Development EAFRD Investment — public beneficiaries

2011

Insufficient checks on the public procurement procedure

FLAT RATE

10,00 %

EUR

– 30 088 395,70

0,00

– 30 088 395,70

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

2012

Insufficient checks on the public procurement procedure

FLAT RATE

5,00 %

EUR

– 4 835 357,49

0,00

– 4 835 357,49

Rural Development EAFRD Investment — public beneficiaries

2012

Insufficient checks on the public procurement procedure

FLAT RATE

10,00 %

EUR

– 26 711 026,12

0,00

– 26 711 026,12

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

2013

Insufficient checks on the public procurement procedure

FLAT RATE

5,00 %

EUR

– 15 638 250,66

0,00

– 15 638 250,66

Rural Development EAFRD Investment — public beneficiaries

2010

No penalties applied when end-of-works dates are exceeded

EXTRAPOLATED

2,44 %

EUR

– 959 810,35

0,00

– 959 810,35

Rural Development EAFRD Investment — public beneficiaries

2011

No penalties applied when end-of-works dates are exceeded

EXTRAPOLATED

2,44 %

EUR

– 7 525 183,01

0,00

– 7 525 183,01

Rural Development EAFRD Investment — public beneficiaries

2012

No penalties applied when end-of-works dates are exceeded

EXTRAPOLATED

2,44 %

EUR

– 8 104 689,34

0,00

– 8 104 689,34

Rural Development EAFRD Investment — public beneficiaries

2013

No penalties applied when end-of-works dates are exceeded

EXTRAPOLATED

2,44 %

EUR

– 5 405 977,31

0,00

– 5 405 977,31

Certification

2011

Late initiation of recovery procedures under EAFRD

ONE OFF

EUR

– 7 084,36

0,00

– 7 084,36

Total RO:

EUR

– 103 475 608,62

0,00

– 103 475 608,62

| Currency | Amount | Deductions | Financial Impact |
| --- | --- | --- | --- |
| EUR | – 212 933 390,91 | – 6 311 034,44 | – 206 622 356,47 |

Currency

Amount

Deductions

Financial Impact

EUR

– 212 933 390,91

– 6 311 034,44

– 206 622 356,47

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