MS Measure FY Reason for correction Type % Currency Amount Deductions already made Financial impact

AT Cross-compliance 2006-2007 Deficiencies concerning the system of application of reductions. Non-respect of Article 47 of Regulation (EC) No 796/2004 for cattle and sheep holders flat-rate 5 EUR -981 349,96 0,00 -981 349,96

AT Cross-compliance 2007 Non-respect of Article 47 of Regulation (EC) No 796/2004 for farmers with bovine and/or sheep and goats one-off EUR -530 810,86 0,00 -530 810,86

Total AT -1 512 160,82 0,00 -1 512 160,82

BE Certification 2004 Extrapolation of random error one-off EUR -98 303,45 0,00 -98 303,45

BE Certification 2005 Extrapolation of random error one-off EUR -260 740,00 0,00 -260 740,00

Total BE -359 043,45 0,00 -359 043,45

CZ Milk powder for casein 2004 Wrong timing of samples taking and inappropriate product storage flat-rate 5 CZK -2 653 522,92 0,00 -2 653 522,92

CZ Milk powder for casein 2005 Wrong timing of samples taking and inappropriate product storage flat-rate 5 CZK -2 723 245,64 0,00 -2 723 245,64

Total CZ -5 376 768,56 0,00 -5 376 768,56

DE Cross-compliance 2006 Non-respect of Article 47 of Regulation (EC) No 796/2004 one-off EUR -82 051,60 0,00 -82 051,60

DE Financial audit — Late payments 2007 Non-respect of payment deadlines one-off EUR -65 908,59 -65 908,59 0,00

DE Financial audit — Overshooting 2007 Overshooting of rural development allocations and correction due to clearance decisions one-off EUR -1 286 683,79 -1 286 683,79 0,00

DE Irregularities 2008 Reimbursement concerning irregularity cases one-off EUR 104 567,45 0,00 104,567.45

DE Rural Development EAGGF Axis 2 (2000-2006, area related measures) 2006 Absence of cross-checks with central livestock databank in case of applications for agri-environmental measures with livestock density limitation as an eligibility condition flat-rate 5 EUR -418 300,00 0,00 -418 300,00

Total DE -1 748 376,53 -1 352 592,38 -395 784,15

ES Meat premiums — Ewe and goats 2003 Absence of on-the-spot-checks during first month of retention and their general poor quality flat-rate 2 EUR -2 071 611,91 0,00 -2 071 611,91

ES Meat premiums — Ewe and goats 2004 Absence of on-the-spot-checks during first month of retention and their general poor quality flat-rate 2 EUR -2 021 847,48 0,00 -2 021 847,48

ES Meat premiums — Ewe and goats 2005 Absence of on-the-spot-checks during first month of retention and their general poor quality flat-rate 2 EUR -2 008 918,46 0,00 -2 008 918,46

ES Meat premiums — Ewe and goats 2006 Absence of on-the-spot-checks during first month of retention and their general poor quality flat-rate 2 EUR -1 512,05 0,00 -1 512,05

ES Olive oil — Production aid 2003 Weaknesses in key and ancillary controls in Andalusia flat-rate 2 EUR -15 571 890,92 0,00 -15 571 890,92

ES Olive oil — Production aid 2003 Weaknesses in key and ancillary controls flat-rate 5 EUR -7 493 167,92 0,00 -7 493 167,92

ES Olive oil — Production aid 2003 Wrong calculation of sanctions as a result of inappropriate application of technical tolerance margins in Andalusia one-off EUR -7 804 696,43 0,00 -7 804 696,43

ES Olive oil — Production aid 2004 Weaknesses in key and ancillary controls in Andalusia flat-rate 2 EUR -470 563,99 0,00 -470 563,99

ES Olive oil — Production aid 2004 Weaknesses in key and ancillary controls flat-rate 5 EUR -120 076,26 0,00 -120 076,26

ES Olive oil — Production aid 2005 Weaknesses in key and ancillary controls in Andalusia flat-rate 2 EUR -127 706,94 0,00 -127 706,94

ES Olive oil — Production aid 2005 Weaknesses in key and ancillary controls flat-rate 5 EUR -35 516,52 0,00 -35 516,52

ES Olive oil — Production aid 2006 Weaknesses in key and ancillary controls in Andalusia flat-rate 2 EUR -102 574,75 0,00 -102 574,75

ES Olive oil — Production aid 2006 Weaknesses in key and ancillary controls flat-rate 5 EUR -14 813,23 0,00 -14 813,23

ES Olive oil — Production refund on olive oil for preserved food 2003 Insufficient control instructions and supervision run by Galician paying agency resulting in inappropriate quality and quantity of controls flat-rate 2 EUR -56 556,66 0,00 -56 556,66

ES Olive oil — Production refund on olive oil for preserved food 2004 Insufficient control instructions and supervision run by Galician paying agency resulting in inappropriate quality and quantity of controls flat-rate 2 EUR -247 607,45 0,00 -247 607,45

ES Olive oil — Production refund on olive oil for preserved food 2005 Insufficient control instructions and supervision run by Galician paying agency resulting in inappropriate quality and quantity of controls flat-rate 2 EUR -158 115,39 0,00 -158 115,39

ES Olive oil — Production refund on olive oil for preserved food 2006 Insufficient control instructions and supervision run by Galician paying agency resulting in inappropriate quality and quantity of controls flat-rate 2 EUR -199 478,40 0,00 -199 478,40

ES Olive oil — Production refund on olive oil for preserved food 2007 Insufficient control instructions and supervision run by Galician paying agency resulting in inappropriate quality and quantity of controls flat-rate 2 EUR -1 508,41 0,00 -1 508,41

ES RD Guarantee Accompanying Measures (area related measures) 2004 Insufficient quality of on-the-spot checks and control reports. Only two good farming practices commitments checked flat-rate 5 EUR -727 721,00 0,00 -727 721,00

ES RD Guarantee Accompanying Measures (area related measures) 2005 Insufficient quality of on-the-spot checks and control reports. Only two good farming practices commitments checked flat-rate 5 EUR -1 019 192,00 0,00 -1 019 192,00

Total ES -40 255 076,17 0,00 -40 255 076,17

FI Meat premiums — Bovines 2004 Wrong calculation of sanctions concerning suckler cows one-off EUR -2 902,49 0,00 -2 902,49

FI Meat premiums — Bovines 2004 Late start of controls in 2003. Wrong calculation of sanctions concerning suckler cows flat-rate 5 EUR -51 722,18 0,00 -51 722,18

FI Meat premiums — Bovines 2005 Wrong calculation of sanctions concerning suckler cows one-off EUR -3 472,54 0,00 -3 472,54

FI Meat premiums — Bovines 2006 Wrong calculation of sanctions concerning suckler cows one-off EUR -2 225,89 0,00 -2 225,89

Total FI -60 323,10 0,00 -60 323,10

FR Cross-compliance 2006 Claim year 2006: system of application of reductions and sanctions not in conformity with Regulation (EC) No 796/2004. Weaknesses in on-the-spot checks flat rate 10 EUR -74 768,22 0,00 -74 768,22

FR Cross-compliance 2006 Claim year 2005: system of application of reductions and sanctions not in conformity with Regulation (EC) No 796/2004. Weaknesses in on-the-spot checks flat rate 10 EUR -22 865 398,47 0,00 -22 865 398,47

FR Cross-compliance 2007 Claim year 2006: system of application of reductions and sanctions not in conformity with Regulation (EC) No 796/2004. Weaknesses in on-the-spot checks flat rate 10 EUR -48 018 996,45 0,00 -48 018 996,45

FR Cross-compliance 2007 Claim year 2005: system of application of reductions and sanctions not in conformity with Regulation (EC) No 796/2004. Weaknesses in on-the-spot checks flat rate 10 EUR -9 305,52 0,00 -9 305,52

Total FR -70 968 468,66 0,00 -70 968 468,66

GB Financial audit — Late payments 2006 Non-respect of payment deadlines one-off EUR -5 732 301,16 -5 732 301,16 0,00

GB Financial audit — Overshooting 2006 Overshooting of rural development allocations one-off EUR -784 708,59 0,00 -784 708,59

GB Financial audit — Overshooting 2006 Overshooting of rural development allocations and correction of milk levies one-off EUR -4 423 891,69 -4 423 891,69 0,00

Total GB -10 940 901,44 -10 156 192,85 -784 708,59

GR Financial audit — Late payments 2006 Non-respect of payment deadlines one-off EUR -4 553 141,32 -4 553 141,32 0,00

GR Financial audit — Overshooting 2006 Overshooting of financial ceilings, allocations and correction of milk levies one-off EUR -8 746 881,86 -8 746 881,86 0,00

GR Financial audit — Overshooting 2006 Overshooting of financial ceilings one-off EUR -1 841 695,81 0,00 -1 841 695,81

GR Fruit and vegetables — Tomato processing 2006 Weaknesses in area, accounting and administrative controls flat-rate 5 EUR -1 517 924,28 0,00 -1 517 924,28

GR Olive oil — Improvement of quality of olive oil 2004 Overshooting of financial ceilings one-off EUR -337 272,64 0,00 -337 272,64

GR Public storage — Rice 2006 Improper time of weighing the stock and assessing missing quantities which led to undue costs of storage one-off EUR -110 459,51 0,00 -110 459,51

GR Public storage — Rice 2007 Improper time of weighing the stock and assessing missing quantities which led to undue costs of storage one-off EUR -55 227,40 0,00 -55 227,40

Total GR -17 162 602,82 -13 300 023,18 -3 862 579,64

HU Direct payments 2005 Claim year 2004 — Weaknesses in LPIS flat-rate 2 HUF -159 697 460,46 0,00 -159 697 460,46

HU Direct payments 2005 Claim year 2004 — Weaknesses in LPIS, insufficient control of GAEC flat-rate 2 HUF -1 565 085 360,96 0,00 -1 565 085 360,96

HU Direct payments 2006 Claim year 2004 — Weaknesses in LPIS flat-rate 2 HUF -974 468,50 0,00 -974 468,50

HU Direct payments 2006 Claim year 2004 — Weaknesses in LPIS, insufficient control of GAEC flat-rate 2 HUF -2 111 378,44 0,00 -2 111 378,44

HU Direct payments 2006 Claim year 2005 — Weaknesses in LPIS-GIS flat-rate 2 HUF -1 874 226 638,20 0,00 -1 874 226 638,20

HU RD Guarantee Accompanying Measures (area related measures) 2005 Cross-checks with animal data base not satisfactory one-off HUF -42 638 662,00 0,00 -42 638 662,00

Total HU -3 644 733 968,56 0,00 -3 644 733 968,56

IE Cross-compliance 2006 Non-respect of Article 47 of Regulation (EC) No 796/2004 flat rate 2 EUR -707 810,71 0,00 -707 810,71

IE Cross-compliance 2007 Non-respect of Article 47 of Regulation (EC) No 796/2004 flat rate 2 EUR -7 117,53 0,00 -7 117,53

Total IE -714 928,24 0,00 -714 928,24

IT Export refunds — Sugar and isoglucose 2003 Weaknesses in physical checks flat rate 2 EUR -620 190,92 0,00 -620 190,92

IT Export refunds — Sugar and isoglucose 2003 Payments made for sugar imported from the Balkans one-off EUR -38 460,42 0,00 -38 460,42

IT Export refunds — Sugar and isoglucose 2004 Weaknesses in physical checks flat-rate 2 EUR -521 176,14 0,00 -521 176,14

IT Export refunds — Sugar and isoglucose 2004 Payments made for sugar imported from the Balkans one-off EUR -149 226,45 0,00 -149 226,45

IT Export refunds — Sugar and isoglucose 2005 Weaknesses in physical checks flat rate 2 EUR -7 075,80 0,00 -7 075,80

IT Fruit and vegetables — Citrus processing 2005 Various control weaknesses comprising insufficient quality of administrative, accounting and on-the-spot controls performed flat rate 5 EUR -2 434 173,33 0,00 -2 434 173,33

IT Fruit and vegetables — Citrus processing 2006 Various control weaknesses comprising insufficient quality of administrative, accounting and on-the-spot controls performed flat rate 5 EUR -1 105 506,48 0,00 -1 105 506,48

IT Irregularities 2008 Reimbursement concerning irregularity cases one-off EUR 44 226,30 0,00 44 226,30

IT Olive oil — Restitution conserves 2003 Insufficient control instructions and supervision given by SAISA paying agency resulting in inappropriate quality and quantity of controls flat rate 2 EUR -52 085,75 0,00 -52 085,75

IT Olive oil — Restitution conserves 2004 Insufficient control instructions and supervision given by SAISA paying agency resulting in inappropriate quality and quantity of controls flat rate 2 EUR -220 175,36 0,00 -220 175,36

IT Olive oil — Restitution conserves 2005 Insufficient control instructions and supervision given by SAISA paying agency resulting in inappropriate quality and quantity of controls flat rate 2 EUR -213 470,02 0,00 -213 470,02

IT Olive oil — Restitution conserves 2006 Insufficient control instructions and supervision given by SAISA paying agency resulting in inappropriate quality and quantity of controls flat rate 2 EUR -85 920,81 0,00 -85 920,81

IT Olive oil — Restitution conserves 2007 Insufficient control instructions and supervision given by SAISA paying agency resulting in inappropriate quality and quantity of controls flat rate 2 EUR -2 378,19 0,00 -2 378,19

Total IT -5 405 613,38 0,00 -5 405 613,38

LT Direct payments 2005 Weaknesses in LPIS system and on-the-spot checks and insufficient control of GAEC flat rate 2 LTL -8 187 386,50 0,00 -8 187 386,50

LT Direct payments 2006 Weaknesses in LPIS system and on-the-spot checks and insufficient control of GAEC flat rate 2 LTL -329,75 0,00 -329,75

Total LT -8 187 716,25 0,00 -8 187 716,25

LU Direct payments 2006 Wrong calculation of the rights for single-area payments using improper regional average one-off EUR -3 834,18 0,00 -3 834,18

LU Direct payments 2007 Wrong calculation of the rights for single-area payments using improper regional average one-off EUR -513,28 0,00 -513,28

Total LU -4 347,46 0,00 -4 347,46

MT Financial audit — Overshooting 2007 Overshooting of financial ceilings one-off EUR -16 690,38 -16 690,38 0,00

Total MT -16 690,38 -16 690,38 0,00

NL Direct payments 2006 Weaknesses in the LPIS-GIS, in administrative and on-the-spot checks and in the application of the regulatory sanctions one-off EUR -5 538 453,00 0,00 -5 538 453,00

NL Direct payments 2007 Weaknesses in the LPIS-GIS, in administrative and on-the-spot checks and in the application of the regulatory sanctions one-off EUR -5 866 224,00 0,00 -5 866 224,00

NL Direct payments 2008 Weaknesses in the LPIS-GIS, in administrative and on-the-spot checks and in the application of the regulatory sanctions one-off EUR -5 226 404,00 0,00 -5 226 404,00

NL Export refunds — Sugar and isoglucose 2001 Insufficient quantity of substitution checks in customs offices in Rotterdam district flat-rate 10 EUR -392 282,80 0,00 -392 282,80

NL Export refunds — Sugar and isoglucose 2002 Insufficient quantity of substitution checks in customs offices in Rotterdam district flat-rate 10 EUR -5 601 293,13 0,00 -5 601 293,13

NL Export refunds — Sugar and isoglucose 2003 Insufficient quantity of substitution checks in customs offices in Rotterdam district flat-rate 10 EUR -1 215 943,72 0,00 -1 215 943,72

NL Export refunds and food aid outside the EU 2001 Insufficient quantity of substitution checks in customs offices in Rotterdam district flat-rate 10 EUR -137 829,09 0,00 -137 829,09

NL Export refunds and food aid outside the EU 2002 Insufficient quantity of substitution checks in customs offices in Rotterdam district flat-rate 10 EUR -1 968 021,91 0,00 -1 968 021,91

NL Export refunds and food aid outside the EU 2003 Insufficient quantity of substitution checks in customs offices in Rotterdam district flat-rate 10 EUR -427 223,47 0,00 -427 223,47

NL Financial audit — Overshooting 2006 Overshooting of financial ceilings one-off EUR -1 871 229,37 0,00 -1 871 229,37

Total NL -28 244 904,49 0,00 -28 244 904,49

PL Rural Development EAGGF Axis 2 (2000-2006, area related measures) 2005 No cross-checks with animal database performed until the end of 2005. Poor quality of control reports. Not all agri-enviromental commitments checked. Lack of sanctions flat-rate 5 PLN -47 152 775,00 0,00 -47 152 775,00

Total PL -47 152 775,00 0,00 -47 152 775,00

PT Certification 2001 Most likely error of overpayments one-off EUR -2 073 170,00 -2 848 206,87 775 036,87

PT Certification 2002 Most likely error of overpayments one-off EUR -1 768 014,18 0,0 -1 768 014,18

PT Certification 2002 Systematic error one-off EUR -455 084,30 0,0 -455 084,30

PT Certification 2003 Most likely error of overpayments one-off EUR -2 056 200,00 0,0 -2 056 200,00

PT Certification 2004 Most likely error of overpayments one-off EUR -226 000,00 0,0 -226 000,00

PT Certification 2005 Most likely error of overpayments one-off EUR -2 147 000,00 0,0 -2 147 000,00

PT Certification Recoveries already reimbursed to the Community budget with regards to certification 2001-2005 one-off EUR 134 701,72 0,0 134 701,72

PT Cross-compliance 2006 Controls performed too late flat-rate 5 EUR -727 228,53 0,0 -727 228,53

PT Cross-compliance 2007 Controls performed too late flat-rate 5 EUR -1 952,69 0,0 -1 952,69

PT Export refunds — Sugar and isoglucose 2003 Minimum number of substitution checks in 2003 not reached in two customs offices flat-rate 5 EUR -16 434,84 0,0 -16 434,84

PT Export refunds — Sugar and isoglucose 2004 Minimum number of substitution checks in 2003 not reached in two customs offices flat-rate 5 EUR -28 112,11 0,0 -28 112,11

PT RD Guarantee Accompanying Measures (area related measures) 2004 Wrong sample selection for on-the spot checks and their limited scope not assuring minimum 5 % of beneficiaries checked annually flat-rate 2 EUR -1 264 084,00 0,0 -1 264 084,00

PT RD Guarantee Accompanying Measures (area related measures) 2005 Wrong sample selection for on-the spot checks and their limited scope not assuring minimum 5 % of beneficiaries checked annually flat-rate 2 EUR -1 399 863,00 0,0 -1 399 863,00

Total PT -12 028 441,93 -2 848 206,87 -9 180 235,06

SI Financial audit — Late payments 2007 Non-respect of payment deadlines one-off EUR -11 173,87 -11 173,87 0,0

SI Financial audit — Overshooting 2007 Overshooting of financial ceilings one-off EUR -14 688,91 -14 688,91 0,0