# L_2013123EN.01001101.xml

| 4.5.2013 | EN | Official Journal of the European Union | L 123/11 |
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4.5.2013

EN

Official Journal of the European Union

L 123/11

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COMMISSION IMPLEMENTING DECISION

of 2 May 2013

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

(notified under document C(2013) 2436)

(Only the Czech, Dutch, English, French, German, Greek, Hungarian, Lithuanian, Maltese, Polish, Portuguese, Slovak, Slovenian and Spanish texts are authentic)

(2013/214/EU)

THE EUROPEAN COMMISSION,

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

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

Having regard to Council Regulation (EC) No 1290/2005 of 21 June 2005 on the financing of the common agricultural policy (2), and in particular Articles 30 and 31 thereof,

Having consulted the Committee on the Agricultural Funds,

Whereas:

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

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

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

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

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

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

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

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

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

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

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

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

| (7) | This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the European Courts in cases pending on 1 February 2013 and relating to its content, |
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(7)

This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the European Courts in cases pending on 1 February 2013 and relating to its content,

HAS ADOPTED THIS DECISION:

Article 1

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

Article 2

This Decision is addressed to the Kingdom of Belgium, the Czech Republic, the Federal Republic of Germany, Ireland, the Hellenic Republic, the Kingdom of Spain, the Republic of Lithuania, Hungary, the Republic of Malta, the Republic of Poland, the Portuguese Republic, the Republic of Slovenia, the Slovak Republic and the United Kingdom of Great Britain and Northern Ireland.

Done at Brussels, 2 May 2013.

For the Commission

Dacian CIOLOȘ

Member of the Commission

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

1

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

2

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ANNEX

| MS | Measure | Financial Year | Reason | Type | % | Currency | Amount | Deductions | Financial impact |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| BUDGET ITEM: 6701 |
| BE | Financial audit - Overshooting | 2011 | Exceeding of ceilings | ONE-OFF | | EUR | – 595 061,63 | 0,00 | – 595 061,63 |
| TOTAL BE | EUR | – 595 061,63 | 0,00 | – 595 061,63 |
| CZ | Financial audit - Overshooting | 2010 | exceeding of financial ceilings | ONE-OFF | | EUR | –26 676,47 | 0,00 | –26 676,47 |
| TOTAL CZ | EUR | –26 676,47 | 0,00 | –26 676,47 |
| DE | Clearance of accounts - Financial Clearance | 2009 | Material error found in the EAGF debtor population | ONE-OFF | | EUR | –63 112,38 | 0,00 | –63 112,38 |
| TOTAL DE | EUR | –63 112,38 | 0,00 | –63 112,38 |
| ES | Other Direct Aid - Bovines | 2008 | Insufficient rate of on-the-spot checks during the retention period for suckler cow premium | FLAT RATE | 2,00 % | EUR | – 167 971,02 | 0,00 | – 167 971,02 |
| ES | Other Direct Aid - Ewe and Goats | 2008 | Minimum rate of on-the-spot checks to be performed throughout the retention period not achieved | FLAT RATE | 2,00 % | EUR | –11 498,80 | 0,00 | –11 498,80 |
| ES | Other Direct Aid - Ewe and Goats | 2009 | Minimum rate of on-the-spot checks to be performed throughout the retention period not achieved | FLAT RATE | 2,00 % | EUR | –68,10 | 0,00 | –68,10 |
| ES | Other Direct Aid - Bovines | 2009 | Insufficient rate of on-the-spot checks during the retention period for suckler cow premium | FLAT RATE | 2,00 % | EUR | – 807,40 | 0,00 | – 807,40 |
| ES | Other Direct Aid - Article 69 of Regulation (EC) No 1782/2003 - only Ovines and Bovines | 2009 | Incorrect application of sanctions for Art. 69 payments for suckler cows | ONE-OFF | | EUR | –14 942,25 | 0,00 | –14 942,25 |
| ES | Other Direct Aid - Bovines | 2010 | Insufficient rate of on-the-spot checks during the retention period for suckler cow premium | FLAT RATE | 2,00 % | EUR | – 349,10 | 0,00 | – 349,10 |
| ES | Cross Compliance | 2007 | Non compliant sanctioning system, partial coverage of 2 SMR, 1 GAEC missing, CY 2006 | FLAT RATE | 5,00 % | EUR | – 278 566,12 | –15,91 | – 278 550,21 |
| ES | Cross Compliance | 2007 | Non compliant sanctioning system, partial coverage of 2 SMR, 1 GAEC missing, CY 2006 | FLAT RATE | 5,00 % | EUR | 10,62 | 0,00 | 10,62 |
| ES | Cross Compliance | 2008 | Non compliant sanctioning system, partial coverage of 2 SMR, 1 GAEC missing, CY 2006 | FLAT RATE | 5,00 % | EUR | 69,80 | 0,01 | 69,79 |
| ES | Cross Compliance | 2008 | Non compliant sanctioning system, partial coverage of 2 SMR, 1 GAEC missing, CY 2007 | FLAT RATE | 5,00 % | EUR | – 455 159,79 | –16,40 | – 455 143,39 |
| ES | Cross Compliance | 2008 | Non compliant sanctioning system, partial coverage of 2 SMR, 1 GAEC missing, CY 2006 | FLAT RATE | 5,00 % | EUR | 7,84 | 0,00 | 7,84 |
| ES | Cross Compliance | 2008 | Non compliant sanctioning system, partial coverage of 2 SMR, 1 GAEC missing, CY 2007 | FLAT RATE | 5,00 % | EUR | 46,11 | 0,00 | 46,11 |
| ES | Cross Compliance | 2009 | Partial application of intentionality, partial coverage of 1 SMR, 1 GAEC missing, CY 2008 | FLAT RATE | 2,00 % | EUR | – 193 420,77 | –64,19 | – 193 356,58 |
| ES | Cross Compliance | 2009 | Partial application of intentionality, partial coverage of 1 SMR, 1 GAEC missing, CY 2008 | FLAT RATE | 2,00 % | EUR | 21,10 | 0,00 | 21,10 |
| ES | Cross Compliance | 2009 | Non compliant sanctioning system, partial coverage of 2 SMR, 1 GAEC missing, CY 2006 | FLAT RATE | 5,00 % | EUR | – 315,09 | 0,00 | – 315,09 |
| ES | Cross Compliance | 2009 | Non compliant sanctioning system, partial coverage of 2 SMR, 1 GAEC missing, CY 2007 | FLAT RATE | 5,00 % | EUR | –1 230,99 | 0,00 | –1 230,99 |
| ES | Cross Compliance | 2009 | Non compliant sanctioning system, partial coverage of 2 SMR, 1 GAEC missing, CY 2007 | FLAT RATE | 5,00 % | EUR | 15,27 | 0,00 | 15,27 |
| ES | Cross Compliance | 2009 | Non compliant sanctioning system, partial coverage of 2 SMR, 1 GAEC missing, CY 2006 | FLAT RATE | 5,00 % | EUR | 11,26 | 0,00 | 11,26 |
| ES | Cross Compliance | 2009 | Systematic use of 1 % sanction, CY 2008 | ONE-OFF | | EUR | –32 093,42 | 0,00 | –32 093,42 |
| ES | Cross Compliance | 2010 | Partial application of intentionality, partial coverage of 1 SMR, 1 GAEC missing, CY 2008 | FLAT RATE | 2,00 % | EUR | –9,74 | 0,00 | –9,74 |
| ES | Cross Compliance | 2010 | Partial application of intentionality, partial coverage of 1 SMR, 1 GAEC missing, CY 2008 | FLAT RATE | 2,00 % | EUR | 8,14 | 0,00 | 8,14 |
| ES | Cross Compliance | 2010 | Non compliant sanctioning system, partial coverage of 2 SMR, 1 GAEC missing, CY 2007 | FLAT RATE | 5,00 % | EUR | –32,98 | 0,00 | –32,98 |
| ES | Cross Compliance | 2011 | Partial application of intentionality, partial coverage of 1 SMR, 1 GAEC missing, CY 2008 | FLAT RATE | 2,00 % | EUR | –53,05 | 0,00 | –53,05 |
| TOTAL ES | EUR | –1 156 328,48 | –96,49 | –1 156 231,99 |
| GB | Meat Premiums - Bovines | 2004 | identification of animals by management tags only; absence of reaction in terms of increase of numbers of on-the-spot checks; frequent announcement of on-the-spot checks more than 48h in advance | FLAT RATE | 5,00 % | GBP | –3 740 792,02 | 0,00 | –3 740 792,02 |
| GB | Meat Premiums - Bovines | 2004 | inadequate application of the concept of "obvious error" | ONE-OFF | | GBP | – 574 250,30 | 0,00 | – 574 250,30 |
| GB | Meat Premiums - Bovines | 2005 | identification of animals by management tags only; absence of reaction in terms of increase of numbers of on-the-spot checks; frequent announcement of on-the-spot checks more than 48h in advance | FLAT RATE | 5,00 % | GBP | –4 114 103,86 | 0,00 | –4 114 103,86 |
| GB | Meat Premiums - Bovines | 2005 | inadequate application of the concept of "obvious error" | ONE-OFF | | GBP | – 432 462,11 | 0,00 | – 432 462,11 |
| GB | Meat Premiums - Bovines | 2006 | identification of animals by management tags only; absence of reaction in terms of increase of numbers of on-the-spot checks; frequent announcement of on-the-spot checks more than 48h in advance | FLAT RATE | 5,00 % | GBP | –18 601,72 | 0,00 | –18 601,72 |
| GB | Meat Premiums - Bovines | 2006 | inadequate application of the concept of "obvious error" | ONE-OFF | | GBP | –1 660,87 | 0,00 | –1 660,87 |
| GB | Financial audit - Late payments and payment deadlines | 2011 | late payments | ONE-OFF | | EUR | 0,00 | – 277 450,62 | 277 450,62 |
| GB | Financial audit - Late payments and payment deadlines | 2011 | late payments | ONE-OFF | | EUR | –47 756,85 | –47 756,85 | 0,00 |
| GB | Financial audit - Overshooting | 2011 | exceeding of ceiling | ONE-OFF | | EUR | –3 590,98 | –3 590,98 | 0,00 |
| GB | Financial audit - Late payments and payment deadlines | 2011 | late payments | ONE-OFF | | EUR | – 270 356,10 | – 270 356,10 | 0,00 |
| TOTAL GB | GBP | –8 881 870,88 | 0,00 | –8 881 870,88 |
| TOTAL GB | EUR | – 321 703,93 | – 599 154,55 | 277 450,62 |
| GR | Other Direct Aid - Processed dried grape products (other measures) | 2008 | Non-compliant reduction of the minimum yield for the dried grapes | ONE-OFF | | EUR | –83 614 255,41 | 0,00 | –83 614 255,41 |
| GR | Other Direct Aid - Processed dried grape products (other measures) | 2009 | Non-compliant reduction of the minimum yield for the dried grapes | ONE-OFF | | EUR | 885,19 | 0,00 | 885,19 |
| GR | Other Direct Aid - Bovines | 2005 | weaknesses in on the spot checks, delays in I&R database updates (claim year 2004) | FLAT RATE | 5,00 % | EUR | –4 768 967,30 | –71 456,42 | –4 697 510,88 |
| GR | Other Direct Aid - Bovines | 2006 | weaknesses in on the spot checks, delays in I&R database updates (claim year 2004) | FLAT RATE | 5,00 % | EUR | –68,56 | 0,00 | –68,56 |
| GR | Other Direct Aid - Bovines | 2006 | weaknesses in on the spot checks, delays in I&R database updates (claim year 2005) | FLAT RATE | 5,00 % | EUR | –4 726 636,37 | – 431 325,20 | –4 295 311,17 |
| GR | Other Direct Aid - Bovines | 2007 | weaknesses in on the spot checks, delays in I&R database updates (claim year 2004) | FLAT RATE | 5,00 % | EUR | –2,53 | 0,00 | –2,53 |
| GR | Other Direct Aid - Bovines | 2008 | weaknesses in on the spot checks, delays in I&R database updates (claim year 2004) | FLAT RATE | 5,00 % | EUR | 129 970,98 | 0,00 | 129 970,98 |
| GR | Other Direct Aid - Bovines | 2008 | weaknesses in on the spot checks, delays in I&R database updates (claim year 2005) | FLAT RATE | 5,00 % | EUR | –28 893,72 | – 586,21 | –28 307,51 |
| GR | Other Direct Aid - Bovines | 2009 | weaknesses in on the spot checks, delays in I&R database updates (claim year 2005) | FLAT RATE | 5,00 % | EUR | –8 325,21 | 0,00 | –8 325,21 |
| GR | Other Direct Aid - Ewe and Goats | 2006 | Flock registers and on-the-spot checks weaknesses (claim year 2005) | FLAT RATE | 10,00 % | EUR | –23 930 463,40 | –71 791,38 | –23 858 672,02 |
| GR | Other Direct Aid - Ewe and Goats | 2006 | Payments to claimants with less than 10 quota rights (claim year 2005) | ONE-OFF | | EUR | –12 269,39 | –1 226,94 | –11 042,45 |
| GR | Other Direct Aid - Ewe and Goats | 2007 | Flock registers and on-the-spot checks weaknesses (claim year 2005) | FLAT RATE | 10,00 % | EUR | –9 671,15 | –29,01 | –9 642,14 |
| GR | Other Direct Aid - Ewe and Goats | 2008 | Flock registers and on-the-spot checks weaknesses (claim year 2005) | FLAT RATE | 10,00 % | EUR | –1 753,01 | 0,00 | –1 753,01 |
| GR | Other Direct Aid - Ewe and Goats | 2009 | Flock registers and on-the-spot checks weaknesses (claim year 2005) | FLAT RATE | 10,00 % | EUR | –2 110,56 | 0,00 | –2 110,56 |
| TOTAL GR | EUR | – 116 972 560,44 | – 576 415,16 | – 116 396 145,28 |
| HU | Financial audit - Overshooting | 2011 | exceeding of ceilings | ONE-OFF | | EUR | – 575,13 | – 575,13 | 0,00 |
| TOTAL HU | EUR | – 575,13 | – 575,13 | 0,00 |
| IE | Cross Compliance | 2007 | Two GAEC missing, Arable land, CY 2006 | FLAT RATE | 2,00 % | EUR | – 345 152,32 | 0,00 | – 345 152,32 |
| IE | Cross Compliance | 2007 | Cases of non compliance not leading to sanctions, CY 2006 | ONE-OFF | | EUR | – 167 997,40 | 0,00 | – 167 997,40 |
| IE | Cross Compliance | 2008 | Two GAEC missing, Arable land, CY 2007 | FLAT RATE | 2,00 % | EUR | – 588 528,41 | 0,00 | – 588 528,41 |
| IE | Cross Compliance | 2008 | Cases of non compliance not leading to sanctions, CY 2007 | ONE-OFF | | EUR | – 139 818,63 | 0,00 | – 139 818,63 |
| IE | Cross Compliance | 2009 | Two GAEC missing, Arable land, CY 2008 | FLAT RATE | 2,00 % | EUR | – 657 665,13 | 0,00 | – 657 665,13 |
| TOTAL IE | EUR | –1 899 161,89 | 0,00 | –1 899 161,89 |
| MT | Entitlements | 2008 | Weaknesses in the establishment of the payment entitlements | ONE-OFF | | EUR | –55 495,24 | – 277,48 | –55 217,76 |
| MT | Entitlements | 2009 | Weaknesses in the establishment of the payment entitlements | ONE-OFF | | EUR | –28 426,43 | – 142,14 | –28 284,29 |
| MT | Entitlements | 2010 | Weaknesses in the establishment of the payment entitlements | ONE-OFF | | EUR | –7 763,34 | –38,82 | –7 724,52 |
| TOTAL MT | EUR | –91 685,01 | – 458,44 | –91 226,57 |
| PL | Clearance of accounts - Financial Clearance | 2010 | unaccounted recoveries | ONE-OFF | | PLN | –4 462,70 | 0,00 | –4 462,70 |
| PL | Clearance of accounts - Financial Clearance | 2010 | unaccounted recoveries | ONE-OFF | | PLN | –90 495,14 | 0,00 | –90 495,14 |
| TOTAL PL | PLN | –94 957,84 | 0,00 | –94 957,84 |
| PT | Export refunds - other | 2006 | weaknesses in the selection of the export declarations for the physical checks | ONE-OFF | | EUR | –3 156,84 | 0,00 | –3 156,84 |
| PT | Export refunds - other | 2007 | weaknesses in the selection of the export declarations for the physical checks | ONE-OFF | | EUR | –17 242,40 | 0,00 | –17 242,40 |
| PT | Export refunds - other | 2008 | weaknesses in the selection of the export declarations for the physical checks | ONE-OFF | | EUR | –10 585,11 | 0,00 | –10 585,11 |
| TOTAL PT | EUR | –30 984,35 | 0,00 | –30 984,35 |
| SI | Clearance of accounts - Financial Clearance | 2008 | Correction of the incorrect allocation of the financial correction to EAFRD in Decision 2012/336/EU | ONE-OFF | | EUR | –6 010,62 | 0,00 | –6 010,62 |
| TOTAL SI | EUR | –6 010,62 | 0,00 | –6 010,62 |
| 6701 TOTAL | GBP | –8 881 870,88 | 0,00 | –8 881 870,88 |
| 6701 TOTAL | PLN | –94 957,84 | 0,00 | –94 957,84 |
| 6701 TOTAL | EUR | – 121 163 860,33 | –1 176 699,77 | – 119 987 160,56 |
| |
| BUDGET ITEM: 05 07 01 07 |
| GR | | | reimbursement following the judgement issued in case T-158/09 | ONE-OFF | | EUR | 820 821,99 | 0,00 | 820 821,99 |
| TOTAL GR | EUR | 820 821,99 | 0,00 | 820 821,99 |
| 05 07 01 07 TOTAL | EUR | 820 821,99 | 0,00 | 820 821,99 |
| |
| BUDGET ITEM: 6500 |
| PL | Clearance of accounts - Financial Clearance | 2010 | unaccounted recoveries for TRDI | ONE-OFF | | EUR | – 464 767,83 | 0,00 | – 464 767,83 |
| PL | Rural Development - Transitional Instrument | 2007 | Deficiencies in the check of the initial application and in the approval of the business plan | FLAT RATE | 10,00 % | EUR | –2 624 539,65 | 0,00 | –2 624 539,65 |
| PL | Rural Development - Transitional Instrument | 2007 | Deficiencies in the check of the initial application and in the approval of the business plan | EXTRAPOLATED | | EUR | –3 243 813,05 | 0,00 | –3 243 813,05 |
| PL | Rural Development - Transitional Instrument | 2008 | Deficiencies in the check of the initial application and in the approval of the business plan | FLAT RATE | 10,00 % | EUR | –1 153 939,94 | 0,00 | –1 153 939,94 |
| PL | Rural Development - Transitional Instrument | 2008 | Deficiencies in the check of the initial application and in the approval of the business plan | EXTRAPOLATED | | EUR | –1 426 217,90 | 0,00 | –1 426 217,90 |
| PL | Rural Development - Transitional Instrument | 2009 | Deficiencies in the check of the initial application and in the approval of the business plan | FLAT RATE | 10,00 % | EUR | 69 646,57 | 0,00 | 69 646,57 |
| PL | Rural Development - Transitional Instrument | 2009 | Deficiencies in the check of the initial application and in the approval of the business plan | EXTRAPOLATED | | EUR | 86 080,03 | 0,00 | 86 080,03 |
| TOTAL PL | EUR | –8 757 551,77 | 0,00 | –8 757 551,77 |
| 6500 TOTAL | EUR | –8 757 551,77 | 0,00 | –8 757 551,77 |
| |
| BUDGET ITEM: 6711 |
| DE | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2009 | Lack of 100 % verification of the parcels for Agri-environment measure | FLAT RATE | 2,00 % | EUR | –1 953,69 | 0,00 | –1 953,69 |
| DE | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2010 | Lack of 100 % verification of the parcels for Agri-environment measure | FLAT RATE | 2,00 % | EUR | – 338 482,03 | 0,00 | – 338 482,03 |
| DE | Clearance of accounts - Financial Clearance | 2009 | Most Likely Error correction for the EAFRD Non-IACS population | ONE-OFF | | EUR | – 171 305,80 | 0,00 | – 171 305,80 |
| DE | Clearance of accounts - Financial Clearance | 2009 | Most Likely Error correction for the EAFRD Non-IACS population and Annex III correction | ONE-OFF | | EUR | – 700 856,93 | 0,00 | – 700 856,93 |
| TOTAL DE | EUR | –1 212 598,45 | 0,00 | –1 212 598,45 |
| ES | Cross Compliance | 2007 | Non compliant sanctioning system, partial coverage of 2 SMR, 1 GAEC missing, CY 2007 | FLAT RATE | 5,00 % | EUR | –0,58 | 0,00 | –0,58 |
| ES | Cross Compliance | 2008 | Non compliant sanctioning system, partial coverage of 2 SMR, 1 GAEC missing, CY 2007 | FLAT RATE | 5,00 % | EUR | –20 558,89 | 0,00 | –20 558,89 |
| ES | Cross Compliance | 2009 | Partial application of intentionality, partial coverage of 1 SMR, 1 GAEC missing, CY 2008 | FLAT RATE | 2,00 % | EUR | –8 501,05 | 0,00 | –8 501,05 |
| ES | Cross Compliance | 2009 | Non compliant sanctioning system, partial coverage of 2 SMR, 1 GAEC missing, CY 2007 | FLAT RATE | 5,00 % | EUR | – 551,07 | 0,00 | – 551,07 |
| ES | Cross Compliance | 2010 | Partial application of intentionality, partial coverage of 1 SMR, 1 GAEC missing, CY 2008 | FLAT RATE | 2,00 % | EUR | –83,31 | 0,00 | –83,31 |
| ES | Cross Compliance | 2010 | Non compliant sanctioning system, partial coverage of 2 SMR, 1 GAEC missing, CY 2007 | FLAT RATE | 5,00 % | EUR | –58,17 | 0,00 | –58,17 |
| ES | Cross Compliance | 2011 | Partial application of intentionality, partial coverage of 1 SMR, 1 GAEC missing, CY 2008 | FLAT RATE | 2,00 % | EUR | –88,59 | 0,00 | –88,59 |
| TOTAL ES | EUR | –29 841,66 | 0,00 | –29 841,66 |
| GB | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2008 | deficiencies in the scope of the on-the-spot checks, controllability and risk analysis | FLAT RATE | 5,00 % | EUR | –1 928,36 | –1 928,36 | 0,00 |
| GB | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2009 | deficiencies in the scope of the on-the-spot checks, controllability and risk analysis | FLAT RATE | 5,00 % | EUR | – 820 649,49 | – 819 434,95 | –1 214,54 |
| GB | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2010 | deficiencies in the scope of the on-the-spot checks, controllability and risk analysis | FLAT RATE | 5,00 % | EUR | –1 107 312,97 | –1 107 270,18 | –42,79 |
| TOTAL GB | EUR | –1 929 890,82 | –1 928 633,49 | –1 257,33 |
| GR | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2009 | Weaknesses on the on-the-spot controls | FLAT RATE | 2,00 % | EUR | – 959 020,82 | 0,00 | – 959 020,82 |
| GR | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2009 | Weaknesses on the on-the-spot controls | FLAT RATE | 5,00 % | EUR | –2 369 009,27 | 0,00 | –2 369 009,27 |
| GR | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2010 | Weaknesses on the on-the-spot controls | FLAT RATE | 2,00 % | EUR | – 992 833,01 | 0,00 | – 992 833,01 |
| GR | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2010 | Weaknesses on the on-the-spot controls | FLAT RATE | 5,00 % | EUR | –1 854 231,39 | 0,00 | –1 854 231,39 |
| TOTAL GR | EUR | –6 175 094,49 | 0,00 | –6 175 094,49 |
| LT | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2008 | Weakness in the on-the-spot controls: checks of commitments and use of fertilisers | FLAT RATE | 5,00 % | EUR | – 192 017,09 | 0,00 | – 192 017,09 |
| LT | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2008 | Weakness in the on-the-spot control of an eligibility criterion | FLAT RATE | 5,00 % | EUR | –82 671,20 | 0,00 | –82 671,20 |
| LT | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2009 | Weakness in the on-the-spot controls: number of parcels checked | FLAT RATE | 2,00 % | EUR | –78 104,23 | 0,00 | –78 104,23 |
| LT | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2009 | Weakness in the on-the-spot control of an eligibility criterion | FLAT RATE | 5,00 % | EUR | –77 995,30 | 0,00 | –77 995,30 |
| LT | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2009 | Weakness in the on-the-spot controls: checks of commitments and use of fertilisers | FLAT RATE | 5,00 % | EUR | –1 388 259,62 | 0,00 | –1 388 259,62 |
| LT | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2010 | Weakness in the on-the-spot controls: number of parcels checked | FLAT RATE | 2,00 % | EUR | – 156 283,74 | 0,00 | – 156 283,74 |
| LT | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2010 | Weakness in the on-the-spot controls: checks of commitments and use of fertilisers | FLAT RATE | 5,00 % | EUR | –1 473 178,82 | 0,00 | –1 473 178,82 |
| TOTAL LT | EUR | –3 448 510,00 | 0,00 | –3 448 510,00 |
| PL | Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013) | 2008 | Deficiencies in the check of the initial application and in the approval of the business plan | FLAT RATE | 10,00 % | EUR | –12 142 330,51 | 0,00 | –12 142 330,51 |
| PL | Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013) | 2008 | Deficiencies in the check of the initial application and in the approval of the business plan | EXTRAPOLATED | | EUR | –15 007 374,79 | 0,00 | –15 007 374,79 |
| PL | Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013) | 2009 | Deficiencies in the check of the initial application and in the approval of the business plan | FLAT RATE | 10,00 % | EUR | –9 619 133,12 | 0,00 | –9 619 133,12 |
| PL | Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013) | 2009 | Deficiencies in the check of the initial application and in the approval of the business plan | EXTRAPOLATED | | EUR | –11 888 816,22 | 0,00 | –11 888 816,22 |
| PL | Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013) | 2010 | Deficiencies in the check of the initial application and in the approval of the business plan | FLAT RATE | 10,00 % | EUR | –10 265 369,46 | 0,00 | –10 265 369,46 |
| PL | Rural Development EAFRD Axis 1 - Measures with flat rate support (2007-2013) | 2010 | Deficiencies in the check of the initial application and in the approval of the business plan | EXTRAPOLATED | | EUR | –12 687 535,29 | 0,00 | –12 687 535,29 |
| PL | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2009 | Lack of verification of 100 % of the parcels for AEM | FLAT RATE | 2,00 % | EUR | – 558 083,72 | 0,00 | – 558 083,72 |
| PL | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2009 | Weakness in the sanction system for sub measure 7 of Agri-environment measure | ONE-OFF | | EUR | – 128 160,62 | 0,00 | – 128 160,62 |
| PL | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2010 | Lack of verification of 100 % of the parcels for Agri-environment measure | FLAT RATE | 2,00 % | EUR | –1 235 465,50 | 0,00 | –1 235 465,50 |
| PL | Clearance of accounts - Financial Clearance | 2010 | unaccounted recoveries | ONE-OFF | | EUR | – 192 783,22 | 0,00 | – 192 783,22 |
| TOTAL PL | EUR | –73 725 052,45 | 0,00 | –73 725 052,45 |
| SI | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2009 | deficiencies in the administrative checks | FLAT RATE | 5,00 % | EUR | – 172 157,18 | 0,00 | – 172 157,18 |
| SI | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2009 | no cross-checks with the database for assessment of the livestock density | ONE-OFF | | EUR | – 148 151,34 | 0,00 | – 148 151,34 |
| SI | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2010 | deficiencies in the administrative checks | FLAT RATE | 5,00 % | EUR | – 148 762,78 | 0,00 | – 148 762,78 |
| SI | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2010 | no cross-checks with the database for assessment of the livestock density | ONE-OFF | | EUR | –84 932,61 | 0,00 | –84 932,61 |
| SI | Clearance of accounts - Financial Clearance | 2008 | Reimbursement correcting the incorrect allocation of the financial correction to EAFRD in Decision 2012/336/EU | ONE-OFF | | EUR | 6 010,62 | 0,00 | 6 010,62 |
| TOTAL SI | EUR | – 547 993,29 | 0,00 | – 547 993,29 |
| SK | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2009 | lack of timing of on-the-spot controls for organic farming | FLAT RATE | 2,00 % | EUR | –28 024,87 | 0,00 | –28 024,87 |
| SK | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2009 | lack of timing of on-the-spot controls | FLAT RATE | 5,00 % | EUR | – 559 889,71 | 0,00 | – 559 889,71 |
| SK | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2009 | lack of cross checks for livestock verification | ONE-OFF | | EUR | – 547 079,42 | 0,00 | – 547 079,42 |
| SK | Rural Development EAFRD Axis 2 (2007-2013, area related measures) | 2010 | lack of timing of on-the-spot controls | FLAT RATE | 5,00 % | EUR | –3 641,64 | 0,00 | –3 641,64 |
| SK | Rural Development EAFRD Axis 2 (2007-2013, non area related measures) | 2009 | Lack of verification of minimum standards for animal welfare | FLAT RATE | 5,00 % | EUR | – 176 405,60 | 0,00 | – 176 405,60 |
| SK | Rural Development EAFRD Axis 2 (2007-2013, non area related measures) | 2010 | Lack of verification of minimum standards for animal welfare | FLAT RATE | 5,00 % | EUR | – 224 457,67 | 0,00 | – 224 457,67 |
| SK | Clearance of accounts - Financial Clearance | 2010 | financial error in the EAFRD accounts | ONE-OFF | | EUR | –1 764 408,41 | 0,00 | –1 764 408,41 |
| TOTAL SK | EUR | –3 303 907,32 | 0,00 | –3 303 907,32 |
| 6711 TOTAL | EUR | –90 372 888,48 | –1 928 633,49 | –88 444 254,99 |

MS

Measure

Financial Year

Reason

Type

%

Currency

Amount

Deductions

Financial impact

BUDGET ITEM: 6701

BE

Financial audit - Overshooting

2011

Exceeding of ceilings

ONE-OFF

EUR

– 595 061,63

0,00

– 595 061,63

TOTAL BE

EUR

– 595 061,63

0,00

– 595 061,63

CZ

Financial audit - Overshooting

2010

exceeding of financial ceilings

ONE-OFF

EUR

–26 676,47

0,00

–26 676,47

TOTAL CZ

EUR

–26 676,47

0,00

–26 676,47

DE

Clearance of accounts - Financial Clearance

2009

Material error found in the EAGF debtor population

ONE-OFF

EUR

–63 112,38

0,00

–63 112,38

TOTAL DE

EUR

–63 112,38

0,00

–63 112,38

ES

Other Direct Aid - Bovines

2008

Insufficient rate of on-the-spot checks during the retention period for suckler cow premium

FLAT RATE

2,00 %

EUR

– 167 971,02

0,00

– 167 971,02

ES

Other Direct Aid - Ewe and Goats

2008

Minimum rate of on-the-spot checks to be performed throughout the retention period not achieved

FLAT RATE

2,00 %

EUR

–11 498,80

0,00

–11 498,80

ES

Other Direct Aid - Ewe and Goats

2009

Minimum rate of on-the-spot checks to be performed throughout the retention period not achieved

FLAT RATE

2,00 %

EUR

–68,10

0,00

–68,10

ES

Other Direct Aid - Bovines

2009

Insufficient rate of on-the-spot checks during the retention period for suckler cow premium

FLAT RATE

2,00 %

EUR

– 807,40

0,00

– 807,40

ES

Other Direct Aid - Article 69 of Regulation (EC) No 1782/2003 - only Ovines and Bovines

2009

Incorrect application of sanctions for Art. 69 payments for suckler cows

ONE-OFF

EUR

–14 942,25

0,00

–14 942,25

ES

Other Direct Aid - Bovines

2010

Insufficient rate of on-the-spot checks during the retention period for suckler cow premium

FLAT RATE

2,00 %

EUR

– 349,10

0,00

– 349,10

ES

Cross Compliance

2007

Non compliant sanctioning system, partial coverage of 2 SMR, 1 GAEC missing, CY 2006

FLAT RATE

5,00 %

EUR

– 278 566,12

–15,91

– 278 550,21

ES

Cross Compliance

2007

Non compliant sanctioning system, partial coverage of 2 SMR, 1 GAEC missing, CY 2006

FLAT RATE

5,00 %

EUR

10,62

0,00

10,62

ES

Cross Compliance

2008

Non compliant sanctioning system, partial coverage of 2 SMR, 1 GAEC missing, CY 2006

FLAT RATE

5,00 %

EUR

69,80

0,01

69,79

ES

Cross Compliance

2008

Non compliant sanctioning system, partial coverage of 2 SMR, 1 GAEC missing, CY 2007

FLAT RATE

5,00 %

EUR

– 455 159,79

–16,40

– 455 143,39

ES

Cross Compliance

2008

Non compliant sanctioning system, partial coverage of 2 SMR, 1 GAEC missing, CY 2006

FLAT RATE

5,00 %

EUR

7,84

0,00

7,84

ES

Cross Compliance

2008

Non compliant sanctioning system, partial coverage of 2 SMR, 1 GAEC missing, CY 2007

FLAT RATE

5,00 %

EUR

46,11

0,00

46,11

ES

Cross Compliance

2009

Partial application of intentionality, partial coverage of 1 SMR, 1 GAEC missing, CY 2008

FLAT RATE

2,00 %

EUR

– 193 420,77

–64,19

– 193 356,58

ES

Cross Compliance

2009

Partial application of intentionality, partial coverage of 1 SMR, 1 GAEC missing, CY 2008

FLAT RATE

2,00 %

EUR

21,10

0,00

21,10

ES

Cross Compliance

2009

Non compliant sanctioning system, partial coverage of 2 SMR, 1 GAEC missing, CY 2006

FLAT RATE

5,00 %

EUR

– 315,09

0,00

– 315,09

ES

Cross Compliance

2009

Non compliant sanctioning system, partial coverage of 2 SMR, 1 GAEC missing, CY 2007

FLAT RATE

5,00 %

EUR

–1 230,99

0,00

–1 230,99

ES

Cross Compliance

2009

Non compliant sanctioning system, partial coverage of 2 SMR, 1 GAEC missing, CY 2007

FLAT RATE

5,00 %

EUR

15,27

0,00

15,27

ES

Cross Compliance

2009

Non compliant sanctioning system, partial coverage of 2 SMR, 1 GAEC missing, CY 2006

FLAT RATE

5,00 %

EUR

11,26

0,00

11,26

ES

Cross Compliance

2009

Systematic use of 1 % sanction, CY 2008

ONE-OFF

EUR

–32 093,42

0,00

–32 093,42

ES

Cross Compliance

2010

Partial application of intentionality, partial coverage of 1 SMR, 1 GAEC missing, CY 2008

FLAT RATE

2,00 %

EUR

–9,74

0,00

–9,74

ES

Cross Compliance

2010

Partial application of intentionality, partial coverage of 1 SMR, 1 GAEC missing, CY 2008

FLAT RATE

2,00 %

EUR

8,14

0,00

8,14

ES

Cross Compliance

2010

Non compliant sanctioning system, partial coverage of 2 SMR, 1 GAEC missing, CY 2007

FLAT RATE

5,00 %

EUR

–32,98

0,00

–32,98

ES

Cross Compliance

2011

Partial application of intentionality, partial coverage of 1 SMR, 1 GAEC missing, CY 2008

FLAT RATE

2,00 %

EUR

–53,05

0,00

–53,05

TOTAL ES

EUR

–1 156 328,48

–96,49

–1 156 231,99

GB

Meat Premiums - Bovines

2004

identification of animals by management tags only; absence of reaction in terms of increase of numbers of on-the-spot checks; frequent announcement of on-the-spot checks more than 48h in advance

FLAT RATE

5,00 %

GBP

–3 740 792,02

0,00

–3 740 792,02

GB

Meat Premiums - Bovines

2004

inadequate application of the concept of "obvious error"

ONE-OFF

GBP

– 574 250,30

0,00

– 574 250,30

GB

Meat Premiums - Bovines

2005

identification of animals by management tags only; absence of reaction in terms of increase of numbers of on-the-spot checks; frequent announcement of on-the-spot checks more than 48h in advance

FLAT RATE

5,00 %

GBP

–4 114 103,86

0,00

–4 114 103,86

GB

Meat Premiums - Bovines

2005

inadequate application of the concept of "obvious error"

ONE-OFF

GBP

– 432 462,11

0,00

– 432 462,11

GB

Meat Premiums - Bovines

2006

identification of animals by management tags only; absence of reaction in terms of increase of numbers of on-the-spot checks; frequent announcement of on-the-spot checks more than 48h in advance

FLAT RATE

5,00 %

GBP

–18 601,72

0,00

–18 601,72

GB

Meat Premiums - Bovines

2006

inadequate application of the concept of "obvious error"

ONE-OFF

GBP

–1 660,87

0,00

–1 660,87

GB

Financial audit - Late payments and payment deadlines

2011

late payments

ONE-OFF

EUR

0,00

– 277 450,62

277 450,62

GB

Financial audit - Late payments and payment deadlines

2011

late payments

ONE-OFF

EUR

–47 756,85

–47 756,85

0,00

GB

Financial audit - Overshooting

2011

exceeding of ceiling

ONE-OFF

EUR

–3 590,98

–3 590,98

0,00

GB

Financial audit - Late payments and payment deadlines

2011

late payments

ONE-OFF

EUR

– 270 356,10

– 270 356,10

0,00

TOTAL GB

GBP

–8 881 870,88

0,00

–8 881 870,88

TOTAL GB

EUR

– 321 703,93

– 599 154,55

277 450,62

GR

Other Direct Aid - Processed dried grape products (other measures)

2008

Non-compliant reduction of the minimum yield for the dried grapes

ONE-OFF

EUR

–83 614 255,41

0,00

–83 614 255,41

GR

Other Direct Aid - Processed dried grape products (other measures)

2009

Non-compliant reduction of the minimum yield for the dried grapes

ONE-OFF

EUR

885,19

0,00

885,19

GR

Other Direct Aid - Bovines

2005

weaknesses in on the spot checks, delays in I&R database updates (claim year 2004)

FLAT RATE

5,00 %

EUR

–4 768 967,30

–71 456,42

–4 697 510,88

GR

Other Direct Aid - Bovines

2006

weaknesses in on the spot checks, delays in I&R database updates (claim year 2004)

FLAT RATE

5,00 %

EUR

–68,56

0,00

–68,56

GR

Other Direct Aid - Bovines

2006

weaknesses in on the spot checks, delays in I&R database updates (claim year 2005)

FLAT RATE

5,00 %

EUR

–4 726 636,37

– 431 325,20

–4 295 311,17

GR

Other Direct Aid - Bovines

2007

weaknesses in on the spot checks, delays in I&R database updates (claim year 2004)

FLAT RATE

5,00 %

EUR

–2,53

0,00

–2,53

GR

Other Direct Aid - Bovines

2008

weaknesses in on the spot checks, delays in I&R database updates (claim year 2004)

FLAT RATE

5,00 %

EUR

129 970,98

0,00

129 970,98

GR

Other Direct Aid - Bovines

2008

weaknesses in on the spot checks, delays in I&R database updates (claim year 2005)

FLAT RATE

5,00 %

EUR

–28 893,72

– 586,21

–28 307,51

GR

Other Direct Aid - Bovines

2009

weaknesses in on the spot checks, delays in I&R database updates (claim year 2005)

FLAT RATE

5,00 %

EUR

–8 325,21

0,00

–8 325,21

GR

Other Direct Aid - Ewe and Goats

2006

Flock registers and on-the-spot checks weaknesses (claim year 2005)

FLAT RATE

10,00 %

EUR

–23 930 463,40

–71 791,38

–23 858 672,02

GR

Other Direct Aid - Ewe and Goats

2006

Payments to claimants with less than 10 quota rights (claim year 2005)

ONE-OFF

EUR

–12 269,39

–1 226,94

–11 042,45

GR

Other Direct Aid - Ewe and Goats

2007

Flock registers and on-the-spot checks weaknesses (claim year 2005)

FLAT RATE

10,00 %

EUR

–9 671,15

–29,01

–9 642,14

GR

Other Direct Aid - Ewe and Goats

2008

Flock registers and on-the-spot checks weaknesses (claim year 2005)

FLAT RATE

10,00 %

EUR

–1 753,01

0,00

–1 753,01

GR

Other Direct Aid - Ewe and Goats

2009

Flock registers and on-the-spot checks weaknesses (claim year 2005)

FLAT RATE

10,00 %

EUR

–2 110,56

0,00

–2 110,56

TOTAL GR

EUR

– 116 972 560,44

– 576 415,16

– 116 396 145,28

HU

Financial audit - Overshooting

2011

exceeding of ceilings

ONE-OFF

EUR

– 575,13

– 575,13

0,00

TOTAL HU

EUR

– 575,13

– 575,13

0,00

IE

Cross Compliance

2007

Two GAEC missing, Arable land, CY 2006

FLAT RATE

2,00 %

EUR

– 345 152,32

0,00

– 345 152,32

IE

Cross Compliance

2007

Cases of non compliance not leading to sanctions, CY 2006

ONE-OFF

EUR

– 167 997,40

0,00

– 167 997,40

IE

Cross Compliance

2008

Two GAEC missing, Arable land, CY 2007

FLAT RATE

2,00 %

EUR

– 588 528,41

0,00

– 588 528,41

IE

Cross Compliance

2008

Cases of non compliance not leading to sanctions, CY 2007

ONE-OFF

EUR

– 139 818,63

0,00

– 139 818,63

IE

Cross Compliance

2009

Two GAEC missing, Arable land, CY 2008

FLAT RATE

2,00 %

EUR

– 657 665,13

0,00

– 657 665,13

TOTAL IE

EUR

–1 899 161,89

0,00

–1 899 161,89

MT

Entitlements

2008

Weaknesses in the establishment of the payment entitlements

ONE-OFF

EUR

–55 495,24

– 277,48

–55 217,76

MT

Entitlements

2009

Weaknesses in the establishment of the payment entitlements

ONE-OFF

EUR

–28 426,43

– 142,14

–28 284,29

MT

Entitlements

2010

Weaknesses in the establishment of the payment entitlements

ONE-OFF

EUR

–7 763,34

–38,82

–7 724,52

TOTAL MT

EUR

–91 685,01

– 458,44

–91 226,57

PL

Clearance of accounts - Financial Clearance

2010

unaccounted recoveries

ONE-OFF

PLN

–4 462,70

0,00

–4 462,70

PL

Clearance of accounts - Financial Clearance

2010

unaccounted recoveries

ONE-OFF

PLN

–90 495,14

0,00

–90 495,14

TOTAL PL

PLN

–94 957,84

0,00

–94 957,84

PT

Export refunds - other

2006

weaknesses in the selection of the export declarations for the physical checks

ONE-OFF

EUR

–3 156,84

0,00

–3 156,84

PT

Export refunds - other

2007

weaknesses in the selection of the export declarations for the physical checks

ONE-OFF

EUR

–17 242,40

0,00

–17 242,40

PT

Export refunds - other

2008

weaknesses in the selection of the export declarations for the physical checks

ONE-OFF

EUR

–10 585,11

0,00

–10 585,11

TOTAL PT

EUR

–30 984,35

0,00

–30 984,35

SI

Clearance of accounts - Financial Clearance

2008

Correction of the incorrect allocation of the financial correction to EAFRD in Decision 2012/336/EU

ONE-OFF

EUR

–6 010,62

0,00

–6 010,62

TOTAL SI

EUR

–6 010,62

0,00

–6 010,62

6701 TOTAL

GBP

–8 881 870,88

0,00

–8 881 870,88

6701 TOTAL

PLN

–94 957,84

0,00

–94 957,84

6701 TOTAL

EUR

– 121 163 860,33

–1 176 699,77

– 119 987 160,56

BUDGET ITEM: 05 07 01 07

GR

reimbursement following the judgement issued in case T-158/09

ONE-OFF

EUR

820 821,99

0,00

820 821,99

TOTAL GR

EUR

820 821,99

0,00

820 821,99

05 07 01 07 TOTAL

EUR

820 821,99

0,00

820 821,99

BUDGET ITEM: 6500

PL

Clearance of accounts - Financial Clearance

2010

unaccounted recoveries for TRDI

ONE-OFF

EUR

– 464 767,83

0,00

– 464 767,83

PL

Rural Development - Transitional Instrument

2007

Deficiencies in the check of the initial application and in the approval of the business plan

FLAT RATE

10,00 %

EUR

–2 624 539,65

0,00

–2 624 539,65

PL

Rural Development - Transitional Instrument

2007

Deficiencies in the check of the initial application and in the approval of the business plan

EXTRAPOLATED

EUR

–3 243 813,05

0,00

–3 243 813,05

PL

Rural Development - Transitional Instrument

2008

Deficiencies in the check of the initial application and in the approval of the business plan

FLAT RATE

10,00 %

EUR

–1 153 939,94

0,00

–1 153 939,94

PL

Rural Development - Transitional Instrument

2008

Deficiencies in the check of the initial application and in the approval of the business plan

EXTRAPOLATED

EUR

–1 426 217,90

0,00

–1 426 217,90

PL

Rural Development - Transitional Instrument

2009

Deficiencies in the check of the initial application and in the approval of the business plan

FLAT RATE

10,00 %

EUR

69 646,57

0,00

69 646,57

PL

Rural Development - Transitional Instrument

2009

Deficiencies in the check of the initial application and in the approval of the business plan

EXTRAPOLATED

EUR

86 080,03

0,00

86 080,03

TOTAL PL

EUR

–8 757 551,77

0,00

–8 757 551,77

6500 TOTAL

EUR

–8 757 551,77

0,00

–8 757 551,77

BUDGET ITEM: 6711

DE

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

2009

Lack of 100 % verification of the parcels for Agri-environment measure

FLAT RATE

2,00 %

EUR

–1 953,69

0,00

–1 953,69

DE

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

2010

Lack of 100 % verification of the parcels for Agri-environment measure

FLAT RATE

2,00 %

EUR

– 338 482,03

0,00

– 338 482,03

DE

Clearance of accounts - Financial Clearance

2009

Most Likely Error correction for the EAFRD Non-IACS population

ONE-OFF

EUR

– 171 305,80

0,00

– 171 305,80

DE

Clearance of accounts - Financial Clearance

2009

Most Likely Error correction for the EAFRD Non-IACS population and Annex III correction

ONE-OFF

EUR

– 700 856,93

0,00

– 700 856,93

TOTAL DE

EUR

–1 212 598,45

0,00

–1 212 598,45

ES

Cross Compliance

2007

Non compliant sanctioning system, partial coverage of 2 SMR, 1 GAEC missing, CY 2007

FLAT RATE

5,00 %

EUR

–0,58

0,00

–0,58

ES

Cross Compliance

2008

Non compliant sanctioning system, partial coverage of 2 SMR, 1 GAEC missing, CY 2007

FLAT RATE

5,00 %

EUR

–20 558,89

0,00

–20 558,89

ES

Cross Compliance

2009

Partial application of intentionality, partial coverage of 1 SMR, 1 GAEC missing, CY 2008

FLAT RATE

2,00 %

EUR

–8 501,05

0,00

–8 501,05

ES

Cross Compliance

2009

Non compliant sanctioning system, partial coverage of 2 SMR, 1 GAEC missing, CY 2007

FLAT RATE

5,00 %

EUR

– 551,07

0,00

– 551,07

ES

Cross Compliance

2010

Partial application of intentionality, partial coverage of 1 SMR, 1 GAEC missing, CY 2008

FLAT RATE

2,00 %

EUR

–83,31

0,00

–83,31

ES

Cross Compliance

2010

Non compliant sanctioning system, partial coverage of 2 SMR, 1 GAEC missing, CY 2007

FLAT RATE

5,00 %

EUR

–58,17

0,00

–58,17

ES

Cross Compliance

2011

Partial application of intentionality, partial coverage of 1 SMR, 1 GAEC missing, CY 2008

FLAT RATE

2,00 %

EUR

–88,59

0,00

–88,59

TOTAL ES

EUR

–29 841,66

0,00

–29 841,66

GB

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

2008

deficiencies in the scope of the on-the-spot checks, controllability and risk analysis

FLAT RATE

5,00 %

EUR

–1 928,36

–1 928,36

0,00

GB

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

2009

deficiencies in the scope of the on-the-spot checks, controllability and risk analysis

FLAT RATE

5,00 %

EUR

– 820 649,49

– 819 434,95

–1 214,54

GB

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

2010

deficiencies in the scope of the on-the-spot checks, controllability and risk analysis

FLAT RATE

5,00 %

EUR

–1 107 312,97

–1 107 270,18

–42,79

TOTAL GB

EUR

–1 929 890,82

–1 928 633,49

–1 257,33

GR

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

2009

Weaknesses on the on-the-spot controls

FLAT RATE

2,00 %

EUR

– 959 020,82

0,00

– 959 020,82

GR

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

2009

Weaknesses on the on-the-spot controls

FLAT RATE

5,00 %

EUR

–2 369 009,27

0,00

–2 369 009,27

GR

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

2010

Weaknesses on the on-the-spot controls

FLAT RATE

2,00 %

EUR

– 992 833,01

0,00

– 992 833,01

GR

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

2010

Weaknesses on the on-the-spot controls

FLAT RATE

5,00 %

EUR

–1 854 231,39

0,00

–1 854 231,39

TOTAL GR

EUR

–6 175 094,49

0,00

–6 175 094,49

LT

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

2008

Weakness in the on-the-spot controls: checks of commitments and use of fertilisers

FLAT RATE

5,00 %

EUR

– 192 017,09

0,00

– 192 017,09

LT

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

2008

Weakness in the on-the-spot control of an eligibility criterion

FLAT RATE

5,00 %

EUR

–82 671,20

0,00

–82 671,20

LT

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

2009

Weakness in the on-the-spot controls: number of parcels checked

FLAT RATE

2,00 %

EUR

–78 104,23

0,00

–78 104,23

LT

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

2009

Weakness in the on-the-spot control of an eligibility criterion

FLAT RATE

5,00 %

EUR

–77 995,30

0,00

–77 995,30

LT

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

2009

Weakness in the on-the-spot controls: checks of commitments and use of fertilisers

FLAT RATE

5,00 %

EUR

–1 388 259,62

0,00

–1 388 259,62

LT

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

2010

Weakness in the on-the-spot controls: number of parcels checked

FLAT RATE

2,00 %

EUR

– 156 283,74

0,00

– 156 283,74

LT

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

2010

Weakness in the on-the-spot controls: checks of commitments and use of fertilisers

FLAT RATE

5,00 %

EUR

–1 473 178,82

0,00

–1 473 178,82

TOTAL LT

EUR

–3 448 510,00

0,00

–3 448 510,00

PL

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

2008

Deficiencies in the check of the initial application and in the approval of the business plan

FLAT RATE

10,00 %

EUR

–12 142 330,51

0,00

–12 142 330,51

PL

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

2008

Deficiencies in the check of the initial application and in the approval of the business plan

EXTRAPOLATED

EUR

–15 007 374,79

0,00

–15 007 374,79

PL

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

2009

Deficiencies in the check of the initial application and in the approval of the business plan

FLAT RATE

10,00 %

EUR

–9 619 133,12

0,00

–9 619 133,12

PL

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

2009

Deficiencies in the check of the initial application and in the approval of the business plan

EXTRAPOLATED

EUR

–11 888 816,22

0,00

–11 888 816,22

PL

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

2010

Deficiencies in the check of the initial application and in the approval of the business plan

FLAT RATE

10,00 %

EUR

–10 265 369,46

0,00

–10 265 369,46

PL

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

2010

Deficiencies in the check of the initial application and in the approval of the business plan

EXTRAPOLATED

EUR

–12 687 535,29

0,00

–12 687 535,29

PL

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

2009

Lack of verification of 100 % of the parcels for AEM

FLAT RATE

2,00 %

EUR

– 558 083,72

0,00

– 558 083,72

PL

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

2009

Weakness in the sanction system for sub measure 7 of Agri-environment measure

ONE-OFF

EUR

– 128 160,62

0,00

– 128 160,62

PL

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

2010

Lack of verification of 100 % of the parcels for Agri-environment measure

FLAT RATE

2,00 %

EUR

–1 235 465,50

0,00

–1 235 465,50

PL

Clearance of accounts - Financial Clearance

2010

unaccounted recoveries

ONE-OFF

EUR

– 192 783,22

0,00

– 192 783,22

TOTAL PL

EUR

–73 725 052,45

0,00

–73 725 052,45

SI

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

2009

deficiencies in the administrative checks

FLAT RATE

5,00 %

EUR

– 172 157,18

0,00

– 172 157,18

SI

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

2009

no cross-checks with the database for assessment of the livestock density

ONE-OFF

EUR

– 148 151,34

0,00

– 148 151,34

SI

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

2010

deficiencies in the administrative checks

FLAT RATE

5,00 %

EUR

– 148 762,78

0,00

– 148 762,78

SI

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

2010

no cross-checks with the database for assessment of the livestock density

ONE-OFF

EUR

–84 932,61

0,00

–84 932,61

SI

Clearance of accounts - Financial Clearance

2008

Reimbursement correcting the incorrect allocation of the financial correction to EAFRD in Decision 2012/336/EU

ONE-OFF

EUR

6 010,62

0,00

6 010,62

TOTAL SI

EUR

– 547 993,29

0,00

– 547 993,29

SK

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

2009

lack of timing of on-the-spot controls for organic farming

FLAT RATE

2,00 %

EUR

–28 024,87

0,00

–28 024,87

SK

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

2009

lack of timing of on-the-spot controls

FLAT RATE

5,00 %

EUR

– 559 889,71

0,00

– 559 889,71

SK

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

2009

lack of cross checks for livestock verification

ONE-OFF

EUR

– 547 079,42

0,00

– 547 079,42

SK

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

2010

lack of timing of on-the-spot controls

FLAT RATE

5,00 %

EUR

–3 641,64

0,00

–3 641,64

SK

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

2009

Lack of verification of minimum standards for animal welfare

FLAT RATE

5,00 %

EUR

– 176 405,60

0,00

– 176 405,60

SK

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

2010

Lack of verification of minimum standards for animal welfare

FLAT RATE

5,00 %

EUR

– 224 457,67

0,00

– 224 457,67

SK

Clearance of accounts - Financial Clearance

2010

financial error in the EAFRD accounts

ONE-OFF

EUR

–1 764 408,41

0,00

–1 764 408,41

TOTAL SK

EUR

–3 303 907,32

0,00

–3 303 907,32

6711 TOTAL

EUR

–90 372 888,48

–1 928 633,49

–88 444 254,99

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