# L_2007106EN.01005501.xml

| 24.4.2007 | EN | Official Journal of the European Union | L 106/55 |
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24.4.2007

EN

Official Journal of the European Union

L 106/55

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COMMISSION DECISION

of 18 April 2007

excluding from Community financing certain expenditure incurred by the Member States under the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (EAGGF)

(notified under document number C(2007) 1663)

(only the Spanish, Danish, German, Greek, English, French, Italian, Dutch, Portuguese, Finnish and Swedish texts are authentic)

(Text with EEA relevance)

(2007/243/EC)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Council Regulation (EEC) No 729/70 of 21 April 1970 on the financing of the common agricultural policy (1), and in particular Article 5(2)(c) thereof,

Having regard to Council Regulation (EC) No 1258/1999 of 17 May 1999 on the financing of the common agricultural policy (2), and in particular Article 7(4) thereof,

Having consulted the Committee on the Agricultural Funds,

Whereas:

| (1) | Under Article 5 of Council Regulation (EEC) No 729/70, Article 7 of Regulation (EC) No 1258/1999, and Article 8(1) and (2) of Commission Regulation (EC) No 1663/95 of 7 July 1995 laying down detailed rules for the application of Regulation (EEC) No 729/70 regarding the procedure for the clearance of the accounts of the EAGGF Guarantee Section (3), 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 5 of Council Regulation (EEC) No 729/70, Article 7 of Regulation (EC) No 1258/1999, and Article 8(1) and (2) of Commission Regulation (EC) No 1663/95 of 7 July 1995 laying down detailed rules for the application of Regulation (EEC) No 729/70 regarding the procedure for the clearance of the accounts of the EAGGF Guarantee Section (3), 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 report issued on the outcome has 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 report issued on the outcome has been examined by the Commission.

| (3) | Under Articles 2 and 3 of Regulation (EEC) No 729/70 and Article 2 of Regulation (EC) No 1258/1999, only refunds on exports to third countries and intervention to stabilise agricultural markets, granted and undertaken respectively according to Community rules within the framework of the common organisation of the agricultural markets, may be financed. |
| --- | --- |

(3)

Under Articles 2 and 3 of Regulation (EEC) No 729/70 and Article 2 of Regulation (EC) No 1258/1999, only refunds on exports to third countries and intervention to stabilise agricultural markets, granted and undertaken respectively according to Community rules within the framework of the common organisation of the agricultural markets, 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 these requirements and cannot, therefore, be financed under the EAGGF Guarantee Section. |
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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 these requirements and cannot, therefore, be financed under the EAGGF Guarantee Section.

| (5) | The amounts that are not recognised as being chargeable to the EAGGF Guarantee Section should be indicated. Those amounts do not relate to expenditure incurred more than twenty-four 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 should be indicated. Those amounts do not relate to expenditure incurred more than twenty-four 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 Community 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 Community rules was notified by the Commission to the Member States in a summary report on the subject.

| (7) | This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice in cases pending on 25 January 2007 and relating to its content, |
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(7)

This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice in cases pending on 25 January 2007 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 shall be excluded from Community financing because it does not comply with Community rules.

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, Ireland, the Italian Republic, the Grand Duchy of Luxembourg, the Kingdom of the Netherlands, the Republic of Austria, the Portuguese Republic, the Republic of Finland, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland.

Done at Brussels, 18 April 2007.

For the Commission

Mariann FISCHER BOEL

Member of the Commission

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(1)  
  OJ L 94, 28.4.1970, p. 13. Regulation as last amended by Regulation (EC) No 1287/95 (OJ L 125, 8.6.1995, p. 1).

1

(2)  
  OJ L 160, 26.6.1999, p. 103.

2

(3)  
  OJ L 158, 8.7.1995, p. 6. Regulation as last amended by Regulation (EC) No 465/2005 (OJ L 77, 23.3.2005, p. 6).

3

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ANNEX

Total corrections — Budget item 6 7 0 1

| MS | Measure | FY | Reason | Type | % | Currency | Amount | Deductions already made | Financial impact |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| AT | Financial audit — Overshooting | 2005 | Overshooting of financial ceilings | one-off | | EUR | – 577,47 | – 577,47 | 0,00 |
| Total AT | | | | | EUR | – 577,47 | – 577,47 | 0,00 |
| BE | Clearance of accounts | 2001 | Clearance of 2001 accounts | one-off | | EUR | –45 922,50 | –45 922,50 | 0,00 |
| BE | Clearance of accounts | 2003 | Clearance of 2003 accounts | one-off | | EUR | –53 786,11 | –29 109,11 | –24 677,00 |
| Total BE | | | | | EUR | –99 708,61 | –75 031,61 | –24 677,00 |
| DE | Clearance of accounts | 2003 | Clearance of 2003 accounts | one-off | | EUR | –2 372 552,57 | 0,00 | –2 372 552,57 |
| DE | Clearance of accounts | 2004 | Clearance of 2004 accounts | one-off | | EUR | – 848 720,33 | 0,00 | – 848 720,33 |
| DE | Clearance of accounts | 2005 | Clearance of 2005 accounts | one-off | | EUR | –1 475 549,22 | 0,00 | –1 475 549,22 |
| DE | Financial audit — Late payments | 2005 | Failure to meet payment deadlines | one-off | | EUR | – 123 145,69 | – 188 245,69 | 65 100,00 |
| DE | Financial audit — Overshooting | 2004 | Overshooting of financial ceilings | one-off | | EUR | – 134 267,39 | 0,00 | – 134 267,39 |
| Total DE | | | | | EUR | –4 954 235,20 | – 188 245,69 | –4 765 989,51 |
| DK | Export Refunds | 2000 | Inadequate implementation of substitution checks | flat-rate | 2  % | DKK | –4 042 587,64 | 0,00 | –4 042 587,64 |
| DK | Export Refunds | 2000 | Inadequate implementation of substitution checks | flat-rate | 5  % | DKK | –1 694 642,72 | 0,00 | –1 694 642,72 |
| DK | Export Refunds | 2001 | Inadequate implementation of substitution checks | flat-rate | 2  % | DKK | –11 636 374,73 | 0,00 | –11 636 374,73 |
| DK | Export Refunds | 2001 | Inadequate implementation of substitution checks | flat-rate | 5  % | DKK | –5 847 108,45 | 0,00 | –5 847 108,45 |
| DK | Export Refunds | 2002 | Inadequate implementation of substitution checks | flat-rate | 2  % | DKK | –14 620 538,05 | 0,00 | –14 620 538,05 |
| DK | Export Refunds | 2002 | Inadequate implementation of substitution checks | flat-rate | 5  % | DKK | –6 732 926,94 | 0,00 | –6 732 926,94 |
| DK | Export Refunds | 2003 | Inadequate implementation of substitution checks | flat-rate | 2  % | DKK | –3 239 587,36 | 0,00 | –3 239 587,36 |
| DK | Export Refunds | 2003 | Inadequate implementation of substitution checks | flat-rate | 5  % | DKK | –1 450 243,99 | 0,00 | –1 450 243,99 |
| DK | Financial audit — Overshooting | 2004 | Overshooting of financial ceilings | one-off | | EUR | –68 177,57 | –68 177,57 | 0,00 |
| Total DK | | | | | DKK | –49 264 009,88 | 0,00 | –49 264 009,88 |
| Total DK | | | | | EUR | –68 177,57 | –68 177,57 | 0,00 |
| ES | Financial audit — Late payments | 2004 | Failure to meet payment deadlines | one-off | | EUR | –9 070 409,96 | –9 197 146,98 | 126 737,02 |
| ES | Financial audit — Late payments | 2005 | Failure to meet payment deadlines | one-off | | EUR | –7 923 714,21 | –7 940 441,61 | 16 727,40 |
| ES | Financial audit — Overshooting | 2005 | Overshooting of financial ceilings | one-off | | EUR | 339 296,14 | 339 296,14 | 0,00 |
| ES | Fruit and Veg — Nuts (other measures) | 2003 | Non-respect of payment deadlines | one-off | | EUR | –28 111 606,97 | 0,00 | –28 111 606,97 |
| ES | Fruit and Veg — Nuts (other measures) | 2004 | Non-respect of payment deadlines | one-off | | EUR | –32 542 235,13 | 0,00 | –32 542 235,13 |
| ES | Fruit and Veg — Tomato Processing | 2003 | Tomatoes delivered outside the regular daytime working hours of the competent authorities could not be adequately controlled, insufficient reconciliation of records with official bookkeeping | flat-rate | 5  % | EUR | –1 850 032,92 | 0,00 | –1 850 032,92 |
| ES | Fruit and Veg — Tomato Processing | 2004 | Tomatoes delivered outside the regular daytime working hours of the competent authorities could not be adequately controlled, insufficient reconciliation of records with official bookkeeping | flat-rate | 5  % | EUR | –2 240 283,54 | 0,00 | –2 240 283,54 |
| ES | Promotional Measures | 2003 | Ineligibility of a programme | one-off | | EUR | –20 244,02 | 0,00 | –20 244,02 |
| ES | Promotional Measures | 2004 | Ineligibility of a programme | one-off | | EUR | –70 997,92 | 0,00 | –70 997,92 |
| ES | Promotional Measures | 2003 | Deficiencies in accounting and technical controls | flat-rate | 10  % | EUR | – 438 782,10 | 0,00 | – 438 782,10 |
| ES | Promotional Measures | 2004 | Deficiencies in accounting and technical controls | flat-rate | 10  % | EUR | – 500 158,94 | 0,00 | – 500 158,94 |
| ES | Promotional Measures | 2005 | Deficiencies in accounting and technical controls | flat-rate | 10  % | EUR | – 262 486,51 | 0,00 | – 262 486,51 |
| ES | Promotional Measures | 2006 | Deficiencies in accounting and technical controls | flat-rate | 10  % | EUR | –32 893,85 | 0,00 | –32 893,85 |
| Total ES | | | | | EUR | –82 724 549,93 | –16 798 292,45 | –65 926 257,48 |
| FR | OTMS | 2001 | Deficient and missing physical control of the operations | flat-rate | 10  % | EUR | –2 150 231,66 | 0,00 | –2 150 231,66 |
| FR | OTMS | 2002 | Deficient and missing physical control of the operations | flat-rate | 10  % | EUR | –4 742 809,12 | 0,00 | –4 742 809,12 |
| FR | OTMS | 2003 | Deficient and missing physical control of the operations | flat-rate | 10  % | EUR | –1 792 725,04 | 0,00 | –1 792 725,04 |
| FR | Fruit and Veg — Peaches & Pears Processing | 2003 | Several payments have been made outside the regulatory deadline | one-off | | EUR | –22 494,75 | 0,00 | –22 494,75 |
| FR | Public Storage of Alcohol | 2001 | Non-respect of payment deadlines | one-off | | EUR | –2 226,40 | 0,00 | –2 226,40 |
| FR | Public Storage of Alcohol | 2002 | Non-respect of payment deadlines | one-off | | EUR | –14 188,94 | 0,00 | –14 188,94 |
| FR | RD Guarantee new measures | 2003 | Weaknesses in secondary controls | flat-rate | 2  % | EUR | –1 995 633,00 | 0,00 | –1 995 633,00 |
| FR | RD Guarantee new measures | 2003 | Weaknesses in the control system for subsidized-interestloans: insufficient control of payment proofs and of the reality of investments | flat-rate | 5  % | EUR | –2 931 588,00 | 0,00 | –2 931 588,00 |
| FR | RD Guarantee new measures | 2004 | Weaknesses in secondary controls | flat-rate | 2  % | EUR | –2 568 245,00 | 0,00 | –2 568 245,00 |
| Total FR | | | | | EUR | –16 220 141,91 | 0,00 | –16 220 141,91 |
| GR | Direct Payments | 2004 | LPIS was not fully operational to the standard required and the on-the-spot checks were still carried out too late to be fully effective | flat-rate | 5  % | EUR | –14 991 119,26 | 0,00 | –14 991 119,26 |
| GR | Direct Payments | 2004 | LPIS was not fully operational to the standard required and the on-the-spot checks were still carried out too late to be fully effective | flat-rate | 10  % | EUR | –20 792 615,42 | 0,00 | –20 792 615,42 |
| GR | Direct Payments | 2005 | LPIS was not fully operational to the standard required and the on-the-spot checks were still carried out too late to be fully effective | flat-rate | 5  % | EUR | –27 702,71 | 0,00 | –27 702,71 |
| GR | Direct Payments | 2005 | LPIS was not fully operational to the standard required and the on-the-spot checks were still carried out too late to be fully effective | flat-rate | 10  % | EUR | –30 657,51 | 0,00 | –30 657,51 |
| GR | Fruit and Veg — Tomato Processing | 2003 | Data indicated in the records have not been reconciled with the official accounts of the producer organisation; data was transmitted by a producer organisation without the information regarding the yield | flat-rate | 5  % | EUR | –1 231,08 | 0,00 | –1 231,08 |
| GR | Fruit and Veg — Tomato Processing | 2004 | Data indicated in the records have not been reconciled with the official accounts of the producer organisation; data was transmitted by a producer organisation without the information regarding the yield | flat-rate | 5  % | EUR | – 417 259,82 | 0,00 | – 417 259,82 |
| GR | POSEI | 2003 | Insufficient proof that the benefit of the aid has been passed on to the end-user, insufficient controls at arrival of products to the island, absence of IACS | flat-rate | 5  % | EUR | – 952 833,44 | 0,00 | – 952 833,44 |
| GR | POSEI | 2004 | Insufficient proof that the benefit of the aid has been passed on to the end-user, insufficient controls at arrival of products to the island, absence of IACS | flat-rate | 5  % | EUR | – 952 833,58 | 0,00 | – 952 833,58 |
| GR | RD Guarantee Accompanying Measures | 2001 | Total of monthly declarations exceeds the amount of the annual declaration | one-off | | EUR | –67 732,00 | 0,00 | –67 732,00 |
| Total GR | | | | | EUR | –38 233 984,82 | 0,00 | –38 233 984,82 |
| IE | Financial audit — Late payments | 2004 | Failure to meet payment deadlines | one-off | | EUR | –1 021 717,84 | –1 232 358,00 | 210 640,16 |
| IE | Financial audit — Overshooting | 2004 | Overshooting of financial ceilings | one-off | | EUR | – 122 295,66 | – 122 295,66 | 0,00 |
| IE | Milk Powder for Casein | 2002 | Insufficient control of production process | flat-rate | 5  % | EUR | – 676 675,34 | 0,00 | – 676 675,34 |
| IE | Milk Powder for Casein | 2003 | Insufficient control of production process | flat-rate | 5  % | EUR | –1 444 677,65 | 0,00 | –1 444 677,65 |
| IE | Milk Powder for Casein | 2004 | Insufficient control of production process | flat-rate | 5  % | EUR | – 378 635,48 | 0,00 | – 378 635,48 |
| Total IE | | | | | EUR | –3 644 001,97 | –1 354 653,66 | –2 289 348,31 |
| IT | Financial audit — Late payments | 2004 | Failure to meet payment deadlines | one-off | | EUR | –48 554 937,39 | –48 865 275,10 | 310 337,71 |
| IT | Financial audit — Overshooting | 2004 | Overshooting of financial ceilings | one-off | | EUR | –47 896,46 | –47 896,46 | 0,00 |
| IT | RD Guarantee new measures | 2003 | Insufficient controls on the minimum standards, incomplete risk analysis for the selection of beneficiaries to be checked on-the-spot | flat-rate | 2  % | EUR | – 292 013,00 | 0,00 | – 292 013,00 |
| IT | Wine — Restructuring | 2003 | Overestimation of the vine growing area | one-off | | EUR | – 791 044,51 | 0,00 | – 791 044,51 |
| IT | Wine — Restructuring | 2004 | Overestimation of the vine growing area | one-off | | EUR | –1 587 599,85 | 0,00 | –1 587 599,85 |
| Total IT | | | | | EUR | –51 273 491,21 | –48 913 171,56 | –2 360 319,65 |
| LU | Financial audit — Late payments | 2005 | Failure to meet payment deadlines | one-off | | EUR | –89 099,53 | –89 099,53 | 0,00 |
| LU | Financial audit — Overshooting | 2004 | Overshooting of financial ceilings | one-off | | EUR | – 132 471,39 | –42 350,66 | –90 120,73 |
| LU | Financial audit — Overshooting | 2005 | Overshooting of financial ceilings | one-off | | EUR | –14 637,53 | –14 637,53 | 0,00 |
| Total LU | | | | | EUR | – 236 208,45 | – 146 087,72 | –90 120,73 |
| NL | Clearance of accounts | 2003 | Clearance of 2003 accounts | one-off | | EUR | – 159 196,13 | 0,00 | – 159 196,13 |
| NL | Export Refunds | 1999 | Insufficient number of substitution controls | flat-rate | 5  % | EUR | –1 337 421,43 | 0,00 | –1 337 421,43 |
| NL | Export Refunds | 2000 | Insufficient number of substitution controls | flat-rate | 5  % | EUR | –15 460 584,91 | 0,00 | –15 460 584,91 |
| NL | Export Refunds | 2001 | Insufficient number of substitution controls | flat-rate | 5  % | EUR | –9 866 616,71 | 0,00 | –9 866 616,71 |
| Total NL | | | | | EUR | –26 823 819,18 | 0,00 | –26 823 819,18 |

MS

Measure

FY

Reason

Type

%

Currency

Amount

Deductions already made

Financial impact

AT

Financial audit — Overshooting

2005

Overshooting of financial ceilings

one-off

EUR

– 577,47

– 577,47

0,00

Total AT

EUR

– 577,47

– 577,47

0,00

BE

Clearance of accounts

2001

Clearance of 2001 accounts

one-off

EUR

–45 922,50

–45 922,50

0,00

BE

Clearance of accounts

2003

Clearance of 2003 accounts

one-off

EUR

–53 786,11

–29 109,11

–24 677,00

Total BE

EUR

–99 708,61

–75 031,61

–24 677,00

DE

Clearance of accounts

2003

Clearance of 2003 accounts

one-off

EUR

–2 372 552,57

0,00

–2 372 552,57

DE

Clearance of accounts

2004

Clearance of 2004 accounts

one-off

EUR

– 848 720,33

0,00

– 848 720,33

DE

Clearance of accounts

2005

Clearance of 2005 accounts

one-off

EUR

–1 475 549,22

0,00

–1 475 549,22

DE

Financial audit — Late payments

2005

Failure to meet payment deadlines

one-off

EUR

– 123 145,69

– 188 245,69

65 100,00

DE

Financial audit — Overshooting

2004

Overshooting of financial ceilings

one-off

EUR

– 134 267,39

0,00

– 134 267,39

Total DE

EUR

–4 954 235,20

– 188 245,69

–4 765 989,51

DK

Export Refunds

2000

Inadequate implementation of substitution checks

flat-rate

2  %

DKK

–4 042 587,64

0,00

–4 042 587,64

DK

Export Refunds

2000

Inadequate implementation of substitution checks

flat-rate

5  %

DKK

–1 694 642,72

0,00

–1 694 642,72

DK

Export Refunds

2001

Inadequate implementation of substitution checks

flat-rate

2  %

DKK

–11 636 374,73

0,00

–11 636 374,73

DK

Export Refunds

2001

Inadequate implementation of substitution checks

flat-rate

5  %

DKK

–5 847 108,45

0,00

–5 847 108,45

DK

Export Refunds

2002

Inadequate implementation of substitution checks

flat-rate

2  %

DKK

–14 620 538,05

0,00

–14 620 538,05

DK

Export Refunds

2002

Inadequate implementation of substitution checks

flat-rate

5  %

DKK

–6 732 926,94

0,00

–6 732 926,94

DK

Export Refunds

2003

Inadequate implementation of substitution checks

flat-rate

2  %

DKK

–3 239 587,36

0,00

–3 239 587,36

DK

Export Refunds

2003

Inadequate implementation of substitution checks

flat-rate

5  %

DKK

–1 450 243,99

0,00

–1 450 243,99

DK

Financial audit — Overshooting

2004

Overshooting of financial ceilings

one-off

EUR

–68 177,57

–68 177,57

0,00

Total DK

DKK

–49 264 009,88

0,00

–49 264 009,88

Total DK

EUR

–68 177,57

–68 177,57

0,00

ES

Financial audit — Late payments

2004

Failure to meet payment deadlines

one-off

EUR

–9 070 409,96

–9 197 146,98

126 737,02

ES

Financial audit — Late payments

2005

Failure to meet payment deadlines

one-off

EUR

–7 923 714,21

–7 940 441,61

16 727,40

ES

Financial audit — Overshooting

2005

Overshooting of financial ceilings

one-off

EUR

339 296,14

339 296,14

0,00

ES

Fruit and Veg — Nuts (other measures)

2003

Non-respect of payment deadlines

one-off

EUR

–28 111 606,97

0,00

–28 111 606,97

ES

Fruit and Veg — Nuts (other measures)

2004

Non-respect of payment deadlines

one-off

EUR

–32 542 235,13

0,00

–32 542 235,13

ES

Fruit and Veg — Tomato Processing

2003

Tomatoes delivered outside the regular daytime working hours of the competent authorities could not be adequately controlled, insufficient reconciliation of records with official bookkeeping

flat-rate

5  %

EUR

–1 850 032,92

0,00

–1 850 032,92

ES

Fruit and Veg — Tomato Processing

2004

Tomatoes delivered outside the regular daytime working hours of the competent authorities could not be adequately controlled, insufficient reconciliation of records with official bookkeeping

flat-rate

5  %

EUR

–2 240 283,54

0,00

–2 240 283,54

ES

Promotional Measures

2003

Ineligibility of a programme

one-off

EUR

–20 244,02

0,00

–20 244,02

ES

Promotional Measures

2004

Ineligibility of a programme

one-off

EUR

–70 997,92

0,00

–70 997,92

ES

Promotional Measures

2003

Deficiencies in accounting and technical controls

flat-rate

10  %

EUR

– 438 782,10

0,00

– 438 782,10

ES

Promotional Measures

2004

Deficiencies in accounting and technical controls

flat-rate

10  %

EUR

– 500 158,94

0,00

– 500 158,94

ES

Promotional Measures

2005

Deficiencies in accounting and technical controls

flat-rate

10  %

EUR

– 262 486,51

0,00

– 262 486,51

ES

Promotional Measures

2006

Deficiencies in accounting and technical controls

flat-rate

10  %

EUR

–32 893,85

0,00

–32 893,85

Total ES

EUR

–82 724 549,93

–16 798 292,45

–65 926 257,48

FR

OTMS

2001

Deficient and missing physical control of the operations

flat-rate

10  %

EUR

–2 150 231,66

0,00

–2 150 231,66

FR

OTMS

2002

Deficient and missing physical control of the operations

flat-rate

10  %

EUR

–4 742 809,12

0,00

–4 742 809,12

FR

OTMS

2003

Deficient and missing physical control of the operations

flat-rate

10  %

EUR

–1 792 725,04

0,00

–1 792 725,04

FR

Fruit and Veg — Peaches & Pears Processing

2003

Several payments have been made outside the regulatory deadline

one-off

EUR

–22 494,75

0,00

–22 494,75

FR

Public Storage of Alcohol

2001

Non-respect of payment deadlines

one-off

EUR

–2 226,40

0,00

–2 226,40

FR

Public Storage of Alcohol

2002

Non-respect of payment deadlines

one-off

EUR

–14 188,94

0,00

–14 188,94

FR

RD Guarantee new measures

2003

Weaknesses in secondary controls

flat-rate

2  %

EUR

–1 995 633,00

0,00

–1 995 633,00

FR

RD Guarantee new measures

2003

Weaknesses in the control system for subsidized-interestloans: insufficient control of payment proofs and of the reality of investments

flat-rate

5  %

EUR

–2 931 588,00

0,00

–2 931 588,00

FR

RD Guarantee new measures

2004

Weaknesses in secondary controls

flat-rate

2  %

EUR

–2 568 245,00

0,00

–2 568 245,00

Total FR

EUR

–16 220 141,91

0,00

–16 220 141,91

GR

Direct Payments

2004

LPIS was not fully operational to the standard required and the on-the-spot checks were still carried out too late to be fully effective

flat-rate

5  %

EUR

–14 991 119,26

0,00

–14 991 119,26

GR

Direct Payments

2004

LPIS was not fully operational to the standard required and the on-the-spot checks were still carried out too late to be fully effective

flat-rate

10  %

EUR

–20 792 615,42

0,00

–20 792 615,42

GR

Direct Payments

2005

LPIS was not fully operational to the standard required and the on-the-spot checks were still carried out too late to be fully effective

flat-rate

5  %

EUR

–27 702,71

0,00

–27 702,71

GR

Direct Payments

2005

LPIS was not fully operational to the standard required and the on-the-spot checks were still carried out too late to be fully effective

flat-rate

10  %

EUR

–30 657,51

0,00

–30 657,51

GR

Fruit and Veg — Tomato Processing

2003

Data indicated in the records have not been reconciled with the official accounts of the producer organisation; data was transmitted by a producer organisation without the information regarding the yield

flat-rate

5  %

EUR

–1 231,08

0,00

–1 231,08

GR

Fruit and Veg — Tomato Processing

2004

Data indicated in the records have not been reconciled with the official accounts of the producer organisation; data was transmitted by a producer organisation without the information regarding the yield

flat-rate

5  %

EUR

– 417 259,82

0,00

– 417 259,82

GR

POSEI

2003

Insufficient proof that the benefit of the aid has been passed on to the end-user, insufficient controls at arrival of products to the island, absence of IACS

flat-rate

5  %

EUR

– 952 833,44

0,00

– 952 833,44

GR

POSEI

2004

Insufficient proof that the benefit of the aid has been passed on to the end-user, insufficient controls at arrival of products to the island, absence of IACS

flat-rate

5  %

EUR

– 952 833,58

0,00

– 952 833,58

GR

RD Guarantee Accompanying Measures

2001

Total of monthly declarations exceeds the amount of the annual declaration

one-off

EUR

–67 732,00

0,00

–67 732,00

Total GR

EUR

–38 233 984,82

0,00

–38 233 984,82

IE

Financial audit — Late payments

2004

Failure to meet payment deadlines

one-off

EUR

–1 021 717,84

–1 232 358,00

210 640,16

IE

Financial audit — Overshooting

2004

Overshooting of financial ceilings

one-off

EUR

– 122 295,66

– 122 295,66

0,00

IE

Milk Powder for Casein

2002

Insufficient control of production process

flat-rate

5  %

EUR

– 676 675,34

0,00

– 676 675,34

IE

Milk Powder for Casein

2003

Insufficient control of production process

flat-rate

5  %

EUR

–1 444 677,65

0,00

–1 444 677,65

IE

Milk Powder for Casein

2004

Insufficient control of production process

flat-rate

5  %

EUR

– 378 635,48

0,00

– 378 635,48

Total IE

EUR

–3 644 001,97

–1 354 653,66

–2 289 348,31

IT

Financial audit — Late payments

2004

Failure to meet payment deadlines

one-off

EUR

–48 554 937,39

–48 865 275,10

310 337,71

IT

Financial audit — Overshooting

2004

Overshooting of financial ceilings

one-off

EUR

–47 896,46

–47 896,46

0,00

IT

RD Guarantee new measures

2003

Insufficient controls on the minimum standards, incomplete risk analysis for the selection of beneficiaries to be checked on-the-spot

flat-rate

2  %

EUR

– 292 013,00

0,00

– 292 013,00

IT

Wine — Restructuring

2003

Overestimation of the vine growing area

one-off

EUR

– 791 044,51

0,00

– 791 044,51

IT

Wine — Restructuring

2004

Overestimation of the vine growing area

one-off

EUR

–1 587 599,85

0,00

–1 587 599,85

Total IT

EUR

–51 273 491,21

–48 913 171,56

–2 360 319,65

LU

Financial audit — Late payments

2005

Failure to meet payment deadlines

one-off

EUR

–89 099,53

–89 099,53

0,00

LU

Financial audit — Overshooting

2004

Overshooting of financial ceilings

one-off

EUR

– 132 471,39

–42 350,66

–90 120,73

LU

Financial audit — Overshooting

2005

Overshooting of financial ceilings

one-off

EUR

–14 637,53

–14 637,53

0,00

Total LU

EUR

– 236 208,45

– 146 087,72

–90 120,73

NL

Clearance of accounts

2003

Clearance of 2003 accounts

one-off

EUR

– 159 196,13

0,00

– 159 196,13

NL

Export Refunds

1999

Insufficient number of substitution controls

flat-rate

5  %

EUR

–1 337 421,43

0,00

–1 337 421,43

NL

Export Refunds

2000

Insufficient number of substitution controls

flat-rate

5  %

EUR

–15 460 584,91

0,00

–15 460 584,91

NL

Export Refunds

2001

Insufficient number of substitution controls

flat-rate

5  %

EUR

–9 866 616,71

0,00

–9 866 616,71

Total NL

EUR

–26 823 819,18

0,00

–26 823 819,18

Total corrections — Budget item 05 07 01 07

| MS | Measure | FY | Reason | Type | % | Currency | Amount | Deductions already made | Financial impact |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FI | Financial audit — Late payments | 2005 | Failure to meet payment deadlines | one-off | | EUR | –59 957,06 | – 930 760,36 | 870 803,30 |
| FI | Financial audit — Overshooting | 2004 | Overshooting of financial ceilings | one-off | | EUR | –4 383,80 | –4 383,80 | 0,00 |
| Total FI | | | | | EUR | –64 340,86 | – 935 144,16 | 870 803,30 |
| GB | Financial audit — Late payments | 2003 | Failure to meet payment deadlines | one-off | | EUR | –18 692,31 | 0,00 | –18 692,31 |
| GB | Financial audit — Late payments | 2004 | Failure to meet payment deadlines | one-off | | EUR | –53 718 181,34 | –54 438 176,05 | 719 994,71 |
| GB | Financial audit — Overshooting | 2004 | Overshooting of financial ceilings | one-off | | EUR | – 177 600,74 | – 177 600,74 | 0,00 |
| GB | Financial audit — Overshooting | 2004 | Overshooting of financial ceilings | one-off | | GBP | –5 043,95 | –5 043,95 | 0,00 |
| GB | Recoveries | 2003 | Incorrect classification of irregularities | one-off | | GBP | –23 387,80 | 0,00 | –23 387,80 |
| Total GB | | | | | EUR | –53 914 474,39 | –54 615 776,79 | 701 302,40 |
| Total GB | | | | | GBP | –28 431,75 | –5 043,95 | –23 387,80 |
| PT | Financial audit — Late payments | 2005 | Failure to meet payment deadlines | one-off | | EUR | – 400 433,43 | – 521 198,20 | 120 764,77 |
| PT | Financial audit — Overshooting | 2003 | Overshooting of financial ceilings | one-off | | EUR | –30 352,11 | 0,00 | –30 352,11 |
| PT | Financial audit — Overshooting | 2004 | Overshooting of financial ceilings | one-off | | EUR | – 139,80 | – 139,80 | 0,00 |
| Total PT | | | | | EUR | – 430 925,34 | – 521 338,00 | 90 412,66 |

MS

Measure

FY

Reason

Type

%

Currency

Amount

Deductions already made

Financial impact

FI

Financial audit — Late payments

2005

Failure to meet payment deadlines

one-off

EUR

–59 957,06

– 930 760,36

870 803,30

FI

Financial audit — Overshooting

2004

Overshooting of financial ceilings

one-off

EUR

–4 383,80

–4 383,80

0,00

Total FI

EUR

–64 340,86

– 935 144,16

870 803,30

GB

Financial audit — Late payments

2003

Failure to meet payment deadlines

one-off

EUR

–18 692,31

0,00

–18 692,31

GB

Financial audit — Late payments

2004

Failure to meet payment deadlines

one-off

EUR

–53 718 181,34

–54 438 176,05

719 994,71

GB

Financial audit — Overshooting

2004

Overshooting of financial ceilings

one-off

EUR

– 177 600,74

– 177 600,74

0,00

GB

Financial audit — Overshooting

2004

Overshooting of financial ceilings

one-off

GBP

–5 043,95

–5 043,95

0,00

GB

Recoveries

2003

Incorrect classification of irregularities

one-off

GBP

–23 387,80

0,00

–23 387,80

Total GB

EUR

–53 914 474,39

–54 615 776,79

701 302,40

Total GB

GBP

–28 431,75

–5 043,95

–23 387,80

PT

Financial audit — Late payments

2005

Failure to meet payment deadlines

one-off

EUR

– 400 433,43

– 521 198,20

120 764,77

PT

Financial audit — Overshooting

2003

Overshooting of financial ceilings

one-off

EUR

–30 352,11

0,00

–30 352,11

PT

Financial audit — Overshooting

2004

Overshooting of financial ceilings

one-off

EUR

– 139,80

– 139,80

0,00

Total PT

EUR

– 430 925,34

– 521 338,00

90 412,66

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