Commission Implementing Decision (EU) 2016/2018 of 15 November 2016 excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) (notified under document C(2016) 7232)
Date: 2016-11-15
Institutions: European Commission
Subjects: EAFRD, EAGF, EU Member State, agricultural expenditure, aid to agriculture, eligibility criteria








L_2016312EN.01002601.xml










18.11.2016   


EN


Official Journal of the European Union


L 312/26








            COMMISSION IMPLEMENTING DECISION (EU) 2016/2018
of 15 November 2016
         
excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD)


(notified under document C(2016) 7232)


(Only the Bulgarian, Danish, Dutch, English, Finnish, French, German, Greek, Hungarian, Italian, Maltese, Latvian, Polish, Portuguese, Romanian, Slovak, Slovenian, Spanish, Swedish texts are authentic)


THE EUROPEAN COMMISSION,

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


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


After consulting the Committee on the Agricultural Funds,

Whereas:







(1)


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












(2)


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












(3)


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












(4)


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












(5)


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












(6)


As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with Union law was notified by the Commission to the Member States in a summary report on the subject (3).












(7)


This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice of the European Union in cases pending on 1 September 2016,





HAS ADOPTED THIS DECISION:



Article 1
The amounts set out in the Annex and related to expenditure incurred by the Member States' accredited paying agencies and declared under the EAGF or the EAFRD shall be excluded from Union financing.


Article 2
This Decision is addressed to the Kingdom of Belgium, the Republic of Bulgaria, the Kingdom of Denmark, the Federal Republic of Germany, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Italian Republic, the Republic of Latvia, Hungary, the Republic of Malta, the Kingdom of Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden, the United Kingdom of Great Britain and Northern Ireland.




Done at Brussels, 15 November 2016.


For the Commission

Phil HOGAN
            

Member of the Commission






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

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

(3)  Ares(2016)6109155, 25.10.2016.




ANNEX

Decision: 52


Budget Item: 05040501
















Member State


Measure


FY


Reason


Type


Correction %


Currency


Amount


Deductions


Financial Impact





LV



Cross Compliance


2009


Reimbursement following judgment in case T-661/14


FLAT RATE


5,00 %


EUR


212 566,45 


0,00


212 566,45 




 


Cross Compliance


2010


Reimbursement following judgment in case T-661/14


FLAT RATE


2,00 %


EUR


92 731,87 


0,00


92 731,87 




 


Cross Compliance


2010


Reimbursement following judgment in case T-661/14


FLAT RATE


5,00 %


EUR


– 1 146,35 


0,00


– 1 146,35 




 


Cross Compliance


2011


Reimbursement following judgment in case T-661/14


FLAT RATE


2,00 %


EUR


– 249,48


0,00


– 249,48




 


Cross Compliance


2011


Reimbursement following judgment in case T-661/14


FLAT RATE


5,00 %


EUR


– 425,78


0,00


– 425,78




 


Cross Compliance


2012


Reimbursement following judgment in case T-661/14


FLAT RATE


2,00 %


EUR


– 106,22


0,00


– 106,22




 


Cross Compliance


2012


Reimbursement following judgment in case T-661/14


FLAT RATE


5,00 %


EUR


– 183,03


0,00


– 183,03




 


 


 


 


 



Total LV:




EUR




303 187,46 




0,00




303 187,46 
















Currency


Amount


Deductions


Financial Impact





EUR




303 187,46 




0,00




303 187,46 






Budget Item: 05070107
















Member State


Measure


FY


Reason


Type


Correction %


Currency


Amount


Deductions


Financial Impact





GR



Entitlements


2008


Reimbursement following judgment in case T-107/14


FLAT RATE


10,00 %


EUR


9 935 755,68 


4 967 877,84 


4 967 877,84 




 


Entitlements


2009


Reimbursement following judgment in case T-107/14


FLAT RATE


10,00 %


EUR


9 739 243,02 


0,00


9 739 243,02 




 


Entitlements


2010


Reimbursement following judgment in case T-107/14


FLAT RATE


10,00 %


EUR


9 691 976,36 


0,00


9 691 976,36 




 


 


 


 


 



Total GR:




EUR




29 366 975,06 




4 967 877,84 




24 399 097,22 





Member State


Measure


FY


Reason


Type


Correction %


Currency


Amount


Deductions


Financial Impact





LV



Cross Compliance


2009


Reimbursement following judgment in case T-661/14


FLAT RATE


5,00 %


EUR


254 163,51 


0,00


254 163,51 




 


Cross Compliance


2010


Reimbursement following judgment in case T-661/14


FLAT RATE


2,00 %


EUR


181 777,79 


0,00


181 777,79 




 


Cross Compliance


2010


Reimbursement following judgment in case T-661/14


FLAT RATE


5,00 %


EUR


179,81


0,00


179,81




 


Cross Compliance


2011


Reimbursement following judgment in case T-661/14


FLAT RATE


2,00 %


EUR


100,05


0,00


100,05




 


Cross Compliance


2011


Reimbursement following judgment in case T-661/14


FLAT RATE


5,00 %


EUR


– 14,86


0,00


– 14,86




 


Cross Compliance


2012


Reimbursement following judgment in case T-661/14


FLAT RATE


2,00 %


EUR


0,19


0,00


0,19




 


 


 


 


 



Total LV:




EUR




436 206,49 




0,00




436 206,49 
















Currency


Amount


Deductions


Financial Impact





EUR




29 803 181,55 




4 967 877,84 




24 835 303,71 






Budget Item: 6701
















Member State


Measure


FY


Reason


Type


Correction %


Currency


Amount


Deductions


Financial Impact





AT



Fruit and Vegetables — Operational Programmes


2012


Assets located outside the POs premises or holdings


ONE OFF


 


EUR


– 1 909 582,50 


0,00


– 1 909 582,50 




 


Fruit and Vegetables — Operational Programmes


2013


Assets located outside the POs premises or holdings


ONE OFF


 


EUR


– 1 864 938,19 


0,00


– 1 864 938,19 




 


Fruit and Vegetables — Operational Programmes


2012


Ineligible staff costs


ONE OFF


 


EUR


– 39 738,41 


0,00


– 39 738,41 




 


Fruit and Vegetables — Operational Programmes


2013


Ineligible staff costs


ONE OFF


 


EUR


– 41 174,87 


0,00


– 41 174,87 




 


Irregularities


2012


Non-accrued/reported interest and delays in the recovery procedure


ONE OFF


 


EUR


– 24 231,03 


0,00


– 24 231,03 




 


Fruit and Vegetables — Operational Programmes


2012


Unduly recognised POs


ONE OFF


 


EUR


– 498 721,65 


0,00


– 498 721,65 




 


Fruit and Vegetables — Operational Programmes


2013


Unduly recognised POs


ONE OFF


 


EUR


– 899 392,44 


0,00


– 899 392,44 




 


Fruit and Vegetables — Operational programmes incl withdrawals


2014


Unduly recognised POs


ONE OFF


 


EUR


– 915 136,70 


0,00


– 915 136,70 




 


Fruit and Vegetables — Operational Programmes


2012


Weaknesses in key control FY2012-3


FLAT RATE


10,00 %


EUR


– 559 871,49 


– 244 804,26 


– 315 067,23 




 


Fruit and Vegetables — Operational Programmes


2013


Weaknesses in key control FY2012-3


FLAT RATE


10,00 %


EUR


– 776 598,77 


– 280 550,55 


– 496 048,22 




 


Fruit and Vegetables — Operational programmes incl withdrawals


2014


Weakness in key controls FY 2014 only


FLAT RATE


10,00 %


EUR


– 882 206,97 


0,00


– 882 206,97 




 


 


 


 


 



Total AT:




EUR




– 8 411 593,02 




– 525 354,81 




– 7 886 238,21 





Member State


Measure


FY


Reason


Type


Correction %


Currency


Amount


Deductions


Financial Impact





BE



Cross Compliance


2013


Application of tolerances and leniency of the sanctioning system — CY 2012


ONE OFF


 


EUR


– 43 418,70 


– 86,84


– 43 331,86 




 


Cross Compliance


2014


Application of tolerances and leniency of the sanctioning system — CY 2013


ONE OFF


 


EUR


– 87 826,17 


– 175,65


– 87 650,52 




 


Cross Compliance


2015


Application of tolerances and leniency of the sanctioning system — CY 2014


ONE OFF


 


EUR


– 37 343,34 


– 74,68


– 37 268,66 




 


Cross Compliance


2013


Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2012


FLAT RATE


2,00 %


EUR


– 598 444,65 


– 256,81


– 598 187,84 




 


Cross Compliance


2014


Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2012


FLAT RATE


2,00 %


EUR


– 193,80


0,00


– 193,80




 


Cross Compliance


2014


Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2013


FLAT RATE


2,00 %


EUR


– 582 487,99 


0,00


– 582 487,99 




 


Cross Compliance


2015


Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2014


FLAT RATE


10,00 %


EUR


– 569 653,02 


0,00


– 569 653,02 




 


 


 


 


 



Total BE:




EUR




– 1 919 367,67 




– 593,98




– 1 918 773,69 





Member State


Measure


FY


Reason


Type


Correction %


Currency


Amount


Deductions


Financial Impact





DE



Certification


2014


Financial errors identified by the Certification Body


ONE OFF


 


EUR


– 6 121,69 


0,00


– 6 121,69 




 


Certification


2014


Financial errors identified by the Certification Body


ONE OFF


 


EUR


– 2 397,36 


0,00


– 2 397,36 




 


Decoupled Direct Aids


2015


Weakness in the LPIS-GIS — Performance of crosschecks to establish eligibility of the parcel declared (key control)


ONE OFF


 


EUR


– 65 880,00 


0,00


– 65 880,00 




 


Decoupled Direct Aids


2016


Weakness in the LPIS-GIS — Performance of crosschecks to establish eligibility of the parcel declared (key control)


ONE OFF


 


EUR


– 72 630,00 


0,00


– 72 630,00 




 


 


 


 


 



Total DE:




EUR




– 147 029,05 




0,00




– 147 029,05 





Member State


Measure


FY


Reason


Type


Correction %


Currency


Amount


Deductions


Financial Impact





DK



Certification


2015


Errors detected in the re-performance of OTSC in the EAGF IACS population


ONE OFF


 


EUR


– 3 163,98 


0,00


– 3 163,98 




 


Certification


2012


Lack of appropriate reaction by DAFA in relation to the company evading the controls


ONE OFF


 


EUR


– 182 151,60 


0,00


– 182 151,60 




 


 


 


 


 



Total DK:




EUR




– 185 315,58 




0,00




– 185 315,58 





Member State


Measure


FY


Reason


Type


Correction %


Currency


Amount


Deductions


Financial Impact





ES



Recoveries


2008


Amounts not traced back in the authorities' declaration of payments


ONE OFF


 


EUR


– 57 499,79 


0,00


– 57 499,79 




 


Recoveries


2009


Amounts not traced back in the authorities' declaration of payments


ONE OFF


 


EUR


– 57 499,79 


0,00


– 57 499,79 




 


Recoveries


2010


Amounts not traced back in the authorities' declaration of payments


ONE OFF


 


EUR


– 452 132,84 


0,00


– 452 132,84 




 


Recoveries


2011


Amounts not traced back in the authorities' declaration of payments


ONE OFF


 


EUR


8 118,38 


0,00


8 118,38 




 


Recoveries


2012


Amounts not traced back in the authorities' declaration of payments


ONE OFF


 


EUR


0,01


0,00


0,01




 


Cross Compliance


2012


Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2011


FLAT RATE


5,00 %


EUR


– 4 552 942,45 


– 821,75


– 4 552 120,70 




 


Cross Compliance


2013


Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2011


FLAT RATE


5,00 %


EUR


– 1 537,30 


0,00


– 1 537,30 




 


Cross Compliance


2011


Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2012


FLAT RATE


5,00 %


EUR


– 3 172,88 


– 0,06


– 3 172,82 




 


Cross Compliance


2013


Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2012


FLAT RATE


5,00 %


EUR


– 4 507 539,72 


– 84 158,35 


– 4 423 381,37 




 


Fruit and Vegetables — Operational Programmes


2008


Environmental Management of Packaging (EMP)


FLAT RATE


5,00 %


EUR


– 10 582,61 


– 10 396,61 


– 186,00




 


Fruit and Vegetables — Operational Programmes


2009


Environmental Management of Packaging (EMP)


FLAT RATE


5,00 %


EUR


– 850 590,17 


– 813 343,56 


– 37 246,61 




 


Fruit and Vegetables — Operational Programmes


2010


Environmental Management of Packaging (EMP)


FLAT RATE


5,00 %


EUR


– 9 872,42 


– 8 618,07 


– 1 254,35 




 


Fruit and Vegetables — Operational Programmes


2011


Environmental Management of Packaging (EMP)


FLAT RATE


5,00 %


EUR


– 2 382,39 


– 2 266,08 


– 116,31




 


Fruit and Vegetables — Operational Programmes


2012


Environmental Management of Packaging (EMP)


FLAT RATE


5,00 %


EUR


– 343,30


0,00


– 343,30




 


Certification


2014


Extrapolated error for EAGF non-IACS population


ONE OFF


 


EUR


– 830,81


0,00


– 830,81




 


Cross Compliance


2014


Incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2013


ONE OFF


 


EUR


– 688 407,59 


– 30 146,05 


– 658 261,54 




 


Certification


2014


Known error identified in the EAGF IACS population. SPS


ONE OFF


 


EUR


– 353 214,35 


– 1 807,35 


– 351 407,00 




 


Certification


2012


Non-eligible sugar restructuring aid


ONE OFF


 


EUR


– 1 361 413,12 


– 5 268,22 


– 1 356 144,90 




 


Fruit and Vegetables — Operational programmes incl withdrawals


2009


Undue aid payments for leasing arrangements


ONE OFF


0,00 %


EUR


– 13 336,00 


– 3 289,74 


– 10 046,26 




 


Fruit and Vegetables — Operational Programmes


2009


Weaknesses in eligibility of expenditure


ONE OFF


 


EUR


– 29 641,68 


– 1 870,43 


– 27 771,25 




 


Fruit and Vegetables — Operational Programmes


2011


Weaknesses in eligibility of expenditure


ONE OFF


 


EUR


– 92 471,27 


– 558,53


– 91 912,74 




 


_Recoveries


2008


Weaknesses in managing irregularities


ONE OFF


0,00 %


EUR


– 90 579,48 


0,00


– 90 579,48 




 


_Recoveries


2009


Weaknesses in managing irregularities


ONE OFF


0,00 %


EUR


– 91 063,44 


0,00


– 91 063,44 




 


_Recoveries


2010


Weaknesses in managing irregularities


ONE OFF


0,00 %


EUR


– 412 867,62 


0,00


– 412 867,62 




 


_Recoveries


2011


Weaknesses in managing irregularities


ONE OFF


0,00 %


EUR


– 59 631,00 


0,00


– 59 631,00 




 


_Recoveries


2012


Weaknesses in managing irregularities


ONE OFF


0,00 %


EUR


– 16 835,39 


0,00


– 16 835,39 




 


Fruit and Vegetables — Operational programmes incl withdrawals


2009


Weaknesses in the control system for the recognition of producer organisations


ONE OFF


0,00 %


EUR


– 280 031,76 


– 1 691,39 


– 278 340,37 




 


Fruit and Vegetables — Operational programmes incl withdrawals


2009


Weaknesses in programme approval/authorisation of expenditure and Weaknesses in establishing standard flat rates for environmental actions. OP 2008 & 2009


FLAT RATE


5,00 %


EUR


– 57 063,20 


– 29 708,57 


– 27 354,63 




 


Fruit and Vegetables — Operational programmes incl withdrawals


2010


Weaknesses in programme approval/authorisation of expenditure and Weaknesses in establishing standard flat rates for environmental actions. OP 2008 & 2009


FLAT RATE


5,00 %


EUR


– 300 020,04 


– 273 601,71 


– 26 418,33 




 


Fruit and Vegetables — Operational Programmes


2011


Weaknesses in programme approval/authorisation of expenditure and Weaknesses in establishing standard flat rates for environmental actions. OP 2010, 2011 & 2012


FLAT RATE


5,00 %


EUR


– 205 226,38 


– 205 226,38 


0,00




 


Fruit and Vegetables — Operational Programmes


2012


Weaknesses in programme approval/authorisation of expenditure and Weaknesses in establishing standard flat rates for environmental actions. OP 2010, 2011 & 2012


FLAT RATE


5,00 %


EUR


– 193 521,83 


0,00


– 193 521,83 




 


Fruit and Vegetables — Operational Programmes


2013


Weaknesses in programme approval/authorisation of expenditure and Weaknesses in establishing standard flat rates for environmental actions. OP 2010, 2011 & 2012


FLAT RATE


5,00 %


EUR


– 245 200,53 


0,00


– 245 200,53 




 


Fruit and Vegetables — Operational programmes incl withdrawals


2014


Weaknesses in programme approval/authorisation of expenditure and Weaknesses in establishing standard flat rates for environmental actions. OP 2013


FLAT RATE


5,00 %


EUR


– 323 602,75 


0,00


– 323 602,75 




 


Fruit and Vegetables — Operational programmes incl withdrawals


2009


Weaknesses in programme approval/authorisation of expenditure and weaknesses in establishing standard flat rates for environmental actions


FLAT RATE


5,00 %


EUR


– 652 299,20 


– 180 687,65 


– 471 611,55 




 


Fruit and Vegetables — Operational programmes incl withdrawals


2010


Weaknesses in programme approval/authorisation of expenditure and weaknesses in establishing standard flat rates for environmental actions


FLAT RATE


5,00 %


EUR


– 718 821,45 


– 88 990,15 


– 629 831,30 




 


Fruit and Vegetables — Operational programmes incl withdrawals


2011


Weaknesses in programme approval/authorisation of expenditure and weaknesses in establishing standard flat rates for environmental actions


FLAT RATE


5,00 %


EUR


– 771 482,90 


– 93 881,68 


– 677 601,22 




 


Fruit and Vegetables — Operational programmes incl withdrawals


2012


Weaknesses in programme approval/authorisation of expenditure and weaknesses in establishing standard flat rates for environmental actions


FLAT RATE


5,00 %


EUR


– 14 516,85 


0,00


– 14 516,85 




 


Fruit and Vegetables — Operational programmes incl withdrawals


2008


Weaknesses in the management of the risk of double funding


FLAT RATE


2,00 %


EUR


– 668 667,53 


– 588 156,44 


– 80 511,09 




 


Fruit and Vegetables — Operational programmes incl withdrawals


2009


Weaknesses in the management of the risk of double funding


FLAT RATE


2,00 %


EUR


– 680 158,12 


– 237 238,19 


– 442 919,93 




 


Fruit and Vegetables — Operational programmes incl withdrawals


2010


Weaknesses in the management of the risk of double funding


FLAT RATE


2,00 %


EUR


– 736 610,85 


– 91 366,47 


– 645 244,38 




 


Fruit and Vegetables — Operational programmes incl withdrawals


2011


Weaknesses in the management of the risk of double funding


FLAT RATE


2,00 %


EUR


– 718 697,92 


– 127 039,32 


– 591 658,60 




 


Fruit and Vegetables — Operational programmes incl withdrawals


2012


Weaknesses in the management of the risk of double funding


FLAT RATE


2,00 %


EUR


– 706 338,24 


– 26 251,74 


– 680 086,50 




 


Fruit and Vegetables — Operational programmes incl withdrawals


2013


Weaknesses in the management of the risk of double funding


FLAT RATE


2,00 %


EUR


– 599 782,11 


– 23 254,76 


– 576 527,35 




 


 


 


 


 



Total ES:




EUR




– 21 580 310,68 




– 2 929 639,25 




– 18 650 671,43 





Member State


Measure


FY


Reason


Type


Correction %


Currency


Amount


Deductions


Financial Impact





FR



Irregularities


2010


Case n°DAJ2/DPO8492


ONE OFF


 


EUR


– 26 750 942,00 


0,00


– 26 750 942,00 




 


Irregularities


2010


Case n°GXHP200700062


ONE OFF


 


EUR


– 2 920,03 


0,00


– 2 920,03 




 


Irregularities


2010


Case n° LAIT 02836/TR410759


ONE OFF


 


EUR


– 144 027,14 


0,00


– 144 027,14 




 


Irregularities


2010


Case n°OINP201180010


ONE OFF


 


EUR


– 38 302,46 


0,00


– 38 302,46 




 


Irregularities


2010


Case n°TR2001008


ONE OFF


 


EUR


– 50 253,13 


0,00


– 50 253,13 




 


Irregularities


2010


Case n°TR451024


ONE OFF


 


EUR


– 2 960 918,36 


0,00


– 2 960 918,36 




 


Irregularities


2010


Cases escaping the application of the 50/50 rule due to their late evaluation


ONE OFF


 


EUR


– 9 569,59 


0,00


– 9 569,59 




 


Irregularities


2010


Cases not reported in the Annex III table or reported with an improper PACA escaping the application of the 50/50 rule


ONE OFF


 


EUR


– 7 884,99 


0,00


– 7 884,99 




 


Irregularities


2010


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


ONE OFF


 


EUR


– 4 171 977,50 


0,00


– 4 171 977,50 




 


Irregularities


2015


Non respect of diligence pursuing to article 32(5) R. 1290/2005


ONE OFF


 


EUR


– 1 402 884,37 


0,00


– 1 402 884,37 




 


Irregularities


2010


pre-debts not converted into debts within 1 year after the PACA


ONE OFF


 


EUR


– 10 853 421,42 


0,00


– 10 853 421,42 




 


Irregularities


2010


Unvalued debts, escaping the application of the 50/50 rule


ONE OFF


 


EUR


– 6 653,47 


0,00


– 6 653,47 




 


Promotion Measures


2010


weakness in the control of the selection of the implementing body (competitive procedure not adequate)


FLAT RATE


25,00 %


EUR


– 205 820,79 


0,00


– 205 820,79 




 


Promotion Measures


2011


weakness in the control of the selection of the implementing body (competitive procedure not adequate)


FLAT RATE


25,00 %


EUR


– 239 784,46 


0,00


– 239 784,46 




 


Promotion Measures


2012


weakness in the control of the selection of the implementing body (competitive procedure not adequate)


FLAT RATE


25,00 %


EUR


– 219 122,42 


0,00


– 219 122,42 




 


Promotion Measures


2013


weakness in the control of the selection of the implementing body (competitive procedure not adequate)


FLAT RATE


25,00 %


EUR


– 40 407,41 


0,00


– 40 407,41 




 


 


 


 


 



Total FR:




EUR




– 47 104 889,54 




0,00




– 47 104 889,54 





Member State


Measure


FY


Reason


Type


Correction %


Currency


Amount


Deductions


Financial Impact





GB



Certification


2012


Adjustments regarding the reimbursements to the Paying Agency


ONE OFF


 


EUR


– 10 766,00 


– 236,42


– 10 529,58 




 


Decoupled Direct Aids


2014


Lack of retroactive recoveries claim years 2013 and 2014, Art.80 of R.1122/2009


ONE OFF


 


EUR


– 819 832,00 


0,00


– 819 832,00 




 


 


 


 


 



Total GB:




EUR




– 830 598,00 




– 236,42




– 830 361,58 





Member State


Measure


FY


Reason


Type


Correction %


Currency


Amount


Deductions


Financial Impact





HU



Cross Compliance


2013


Application of tolerance for animal identification, no evaluation of minor non-compliances, leniency in the sanctioning system, grace period for replacing ear tags, CY2012


ONE OFF


 


EUR


– 345 104,16 


0,00


– 345 104,16 




 


Wine — Investment


2013


Deficiency of control on the eligibility criteria of the investment


FLAT RATE


5,00 %


EUR


– 141 511,53 


0,00


– 141 511,53 




 


Wine — Investment


2014


Deficiency of control on the eligibility criteria of the investment


FLAT RATE


5,00 %


EUR


– 132 732,62 


0,00


– 132 732,62 




 


Wine — Investment


2015


Deficiency of control on the eligibility criteria of the investment


FLAT RATE


5,00 %


EUR


– 65 771,82 


0,00


– 65 771,82 




 


Decoupled Direct Aids


2012


lack of retroactive procedure 2008 — 2013


ONE OFF


 


EUR


– 27 454 967,41 


0,00


– 27 454 967,41 




 


Decoupled Direct Aids


2013


lack of retroactive procedure 2008 — 2013


ONE OFF


 


EUR


– 1 205 419,21 


0,00


– 1 205 419,21 




 


Cross Compliance


2014


No evaluation of minor non-compliances, leniency in the sanctioning system, grace period for replacing ear tags, CY2013


ONE OFF


 


EUR


– 85 272,17 


0,00


– 85 272,17 




 


Cross Compliance


2015


No evaluation of minor non-compliances, leniency in the sanctioning system, grace period for replacing ear tags, CY2014


ONE OFF


 


EUR


– 47 840,41 


0,00


– 47 840,41 




 


Decoupled Direct Aids


2012


Parcel identification for claim years 2011 and 2012


ONE OFF


 


EUR


– 7 473,33 


0,00


– 7 473,33 




 


Decoupled Direct Aids


2013


Parcel identification for claim years 2011 and 2012


ONE OFF


 


EUR


– 7 473,32 


0,00


– 7 473,32 




 


Decoupled Direct Aids


2012


Deficiencies in risk analysis, claim years 2011, 2012 and 2013


ONE OFF


 


EUR


– 7 038 944,95 


0,00


– 7 038 944,95 




 


Decoupled Direct Aids


2013


Deficiencies in risk analysis, claim years 2011, 2012 and 2013


ONE OFF


 


EUR


– 3 371 318,84 


0,00


– 3 371 318,84 




 


Decoupled Direct Aids


2014


Deficiencies in risk analysis, claim years 2011, 2012 and 2013


ONE OFF


 


EUR


– 1 348 980,52 


0,00


– 1 348 980,52 




 


Decoupled Direct Aids


2013


Deficiencies in risk analysis, claim years 2012 and 2013


ONE OFF


 


EUR


– 7 038 944,95 


0,00


– 7 038 944,95 




 


Decoupled Direct Aids


2014


Deficiencies in risk analysis, claim years 2012 and 2013


ONE OFF


 


EUR


– 10 410 263,79 


0,00


– 10 410 263,79 




 


 


 


 


 



Total HU:




EUR




– 58 702 019,03 




0,00




– 58 702 019,03 





Member State


Measure


FY


Reason


Type


Correction %


Currency


Amount


Deductions


Financial Impact





IT



Certification


2013


20 % recovery costs discounted too late


ONE OFF


 


EUR


– 65 518,44 


0,00


– 65 518,44 




 


School Fruit Scheme


2012


Absence of checks in communication costs


FLAT RATE


10,00 %


EUR


– 54 596,43 


0,00


– 54 596,43 




 


School Fruit Scheme


2013


Absence of checks in communication costs


FLAT RATE


10,00 %


EUR


– 43 039,98 


0,00


– 43 039,98 




 


School Fruit Scheme


2014


Absence of checks in communication costs


FLAT RATE


10,00 %


EUR


– 56 718,12 


0,00


– 56 718,12 




 


Wine — Restructuring


2012


Failure to apply properly the control established by Article 79 of Regulation (EC) No 555/2008


FLAT RATE


2,00 %


EUR


– 851,44


0,00


– 851,44




 


Wine — Restructuring


2013


Failure to apply properly the control established by Article 79 of Regulation (EC) No 555/2008


FLAT RATE


2,00 %


EUR


– 354 700,47 


0,00


– 354 700,47 




 


Wine — Restructuring


2014


Failure to apply properly the control established by Article 79 of Regulation (EC) No 555/2008


FLAT RATE


2,00 %


EUR


– 360 360,05 


0,00


– 360 360,05 




 


Other Direct Aid — Article 68-72 of Reg.73/2009


2012


Incorrect application of reductions


ONE OFF


 


EUR


– 6 558,38 


0,00


– 6 558,38 




 


Other Direct Aid — Article 68-72 of Reg.73/2009


2013


Incorrect calculation of reductions


ONE OFF


 


EUR


– 334,77


0,00


– 334,77




 


School Fruit Scheme


2012


Non compliance with public procurement provisions


FLAT RATE


25,00 %


EUR


– 4 170 834,38 


0,00


– 4 170 834,38 




 


School Fruit Scheme


2013


Non compliance with public procurement provisions


FLAT RATE


25,00 %


EUR


– 4 779 213,02 


0,00


– 4 779 213,02 




 


Other Direct Aid — Article 68-72 of Reg.73/2009


2012


Payment of ineligible animals


ONE OFF


 


EUR


– 935,59


0,00


– 935,59




 


Other Direct Aid — Article 68-72 of Reg.73/2009


2013


Payment of ineligible animals


ONE OFF


 


EUR


– 1 139,51 


0,00


– 1 139,51 




 


Certification


2013


problem to respect aids payment within five working days


ONE OFF


 


EUR


– 37 986,20 


0,00


– 37 986,20 




 


Other Direct Aid — Article 68-72 of Reg.73/2009


2012


Rate of on-the-spot checks and size of the sample for on-the-spot checks not respected


FLAT RATE


5,00 %


EUR


– 2 035 878,67 


– 6 474,85 


– 2 029 403,82 




 


Other Direct Aid — Article 68-72 of Reg.73/2009


2013


Rate of on-the-spot checks and size of the sample for on-the-spot checks not respected


FLAT RATE


2,00 %


EUR


– 366 823,40 


– 29,48


– 366 793,92 




 


Other Direct Aid — Article 68-72 of Reg.73/2009


2014


Rate of on-the-spot checks and size of the sample for on-the-spot checks not respected


FLAT RATE


2,00 %


EUR


– 360 765,32 


0,00


– 360 765,32 




 


 


 


 


 



Total IT:




EUR




– 12 696 254,17 




– 6 504,33 




– 12 689 749,84 





Member State


Measure


FY


Reason


Type


Correction %


Currency


Amount


Deductions


Financial Impact





NL



Irregularities


2010


No recovery action taken by Dutch authorities as regarding irregularity detected in an OLAF investigation in 2000.


ONE OFF


 


EUR


– 424 837,90 


0,00


– 424 837,90 




 


 


 


 


 



Total NL:




EUR




– 424 837,90 




0,00




– 424 837,90 





Member State


Measure


FY


Reason


Type


Correction %


Currency


Amount


Deductions


Financial Impact





PL



Certification


2013


Cases for which the PA decided not to pursue a recovery


ONE OFF


 


EUR


– 11 155,11 


0,00


– 11 155,11 




 


Fruit and Vegetables — Pre-recognised Producer Groups


2012


Weaknesses in key controls, especially as regards checks on recognition plans and on recognition criteria


FLAT RATE


25,00 %


EUR


– 64 974 750,82 


– 25 989 900,32 


– 38 984 850,50 




 


Fruit and Vegetables — Pre-recognised Producer Groups


2013


Weaknesses in key controls, especially as regards checks on recognition plans and on recognition criteria


FLAT RATE


25,00 %


EUR


– 76 816 098,12 


0,00


– 76 816 098,12 




 


 


 


 


 



Total PL:




EUR




– 141 802 004,05 




– 25 989 900,32 




– 115 812 103,73 





Member State


Measure


FY


Reason


Type


Correction %


Currency


Amount


Deductions


Financial Impact





PT



Other Direct Aid — POSEI


2012


Normal inspection activity was funded from the technical assistance heading of the POSEI sub-programme for the Azores


ONE OFF


 


EUR


– 460 202,73 


0,00


– 460 202,73 




 


Other Direct Aid — POSEI


2013


Normal inspection activity was funded from the technical assistance heading of the POSEI sub-programme for the Azores


ONE OFF


 


EUR


– 200 000,00 


0,00


– 200 000,00 




 


Food Aid within the Community


2010


weakness of a key control for ‘follow up of controls’ (stock accounting) from 1.9.2010 to the end of ‘most deprived’ programme 2010


FLAT RATE


2,00 %


EUR


– 390 318,22 


0,00


– 390 318,22 




 


Food Aid within the Community


2011


weakness of a key control for ‘follow up of controls’ (stock accounting) from 1.9.2010 to the end of ‘most deprived’ programme 2010


FLAT RATE


2,00 %


EUR


– 374 320,14 


0,00


– 374 320,14 




 


Food Aid within the Community


2012


weakness of a key control for ‘follow up of controls’ (stock accounting) from 1.9.2010 to the end of ‘most deprived’ programme 2010


FLAT RATE


2,00 %


EUR


– 381 406,97 


0,00


– 381 406,97 




 


 


 


 


 



Total PT:




EUR




– 1 806 248,06 




0,00




– 1 806 248,06 





Member State


Measure


FY


Reason


Type


Correction %


Currency


Amount


Deductions


Financial Impact





RO



Cross Compliance


2011


Absence of risk analysis for animal identification SMRs, SMR1 and 5 not checked for all farmers, no specific criteria for the selection of the parcel during OTSC, CY2012


FLAT RATE


2,00 %


EUR


– 21 404,36 


– 25,22


– 21 379,14 




 


Cross Compliance


2012


Absence of risk analysis for animal identification SMRs, SMR1 and 5 not checked for all farmers, no specific criteria for the selection of the parcel during OTSC, CY2012


FLAT RATE


2,00 %


EUR


– 14 469,30 


– 19,41


– 14 449,89 




 


Cross Compliance


2013


Absence of risk analysis for animal identification SMRs, SMR1 and 5 not checked for all farmers, no specific criteria for the selection of the parcel during OTSC, CY2012


FLAT RATE


2,00 %


EUR


– 651 591,27 


– 874,73


– 650 716,54 




 


Other Direct Aid — Article 68-72 of Reg.73/2009


2013


Animals not in the herd register


ONE OFF


 


EUR


– 1 121,04 


0,00


– 1 121,04 




 


Other Direct Aid — Article 68-72 of Reg.73/2009


2014


Animals not in the herd register


ONE OFF


 


EUR


– 285,82


0,00


– 285,82




 


Other Direct Aid — Article 68-72 of Reg.73/2009


2013


Deficient on-the-spot checks


FLAT RATE


5,00 %


EUR


– 43 624,29 


0,00


– 43 624,29 




 


Other Direct Aid — Article 68-72 of Reg.73/2009


2014


Deficient on-the-spot checks


FLAT RATE


5,00 %


EUR


– 135 630,95 


0,00


– 135 630,95 




 


Other Direct Aid — Article 68-72 of Reg.73/2009


2015


Deficient on-the-spot checks


FLAT RATE


5,00 %


EUR


– 237 720,00 


0,00


– 237 720,00 




 


Certification


2010


error in the debt management system FY2010 EAGF


ONE OFF


 


EUR


– 2 776,25 


0,00


– 2 776,25 




 


Certification


2011


error in the debt management system FY2011 EAGF


ONE OFF


 


EUR


– 1 261,10 


0,00


– 1 261,10 




 


Scrutiny of transactions


2010


Weaknesses in administrative framework and insufficient quality of scrutiny FY 2010


FLAT RATE


0,50 %


EUR


– 49 843,71 


0,00


– 49 843,71 




 


Scrutiny of transactions


2011


Weaknesses in administrative framework and insufficient quality of scrutiny FY 2011


FLAT RATE


0,50 %


EUR


– 239 834,11 


0,00


– 239 834,11 




 


Scrutiny of transactions


2012


Weaknesses in administrative framework and insufficient quality of scrutiny FY 2012


FLAT RATE


0,50 %


EUR


– 55 896,10 


0,00


– 55 896,10 




 


 


 


 


 



Total RO:




EUR




– 1 455 458,30 




– 919,36




– 1 454 538,94 





Member State


Measure


FY


Reason


Type


Correction %


Currency


Amount


Deductions


Financial Impact





SE



Fruit and Vegetables — Operational Programmes


2010


unduly recognition


ONE OFF


0,00 %


EUR


– 451 853,95 


0,00


– 451 853,95 




 


Fruit and Vegetables — Operational Programmes


2011


unduly recognition


ONE OFF


0,00 %


EUR


– 349 305,95 


0,00


– 349 305,95 




 


Fruit and Vegetables — Operational Programmes


2010


weaknesses in key controls


FLAT RATE


5,00 %


EUR


– 27 794,70 


– 7 638,10 


– 20 156,60 




 


Fruit and Vegetables — Operational Programmes


2010


weaknesses in key controls


FLAT RATE


10,00 %


EUR


– 383 072,07 


– 29 585,26 


– 353 486,81 




 


Fruit and Vegetables — Operational Programmes


2011


weaknesses in key controls


FLAT RATE


5,00 %


EUR


– 117 435,73 


– 17 465,30 


– 99 970,43 




 


 


 


 


 



Total SE:




EUR




– 1 329 462,40 




– 54 688,66 




– 1 274 773,74 





Member State


Measure


FY


Reason


Type


Correction %


Currency


Amount


Deductions


Financial Impact





SI



Cross Compliance


2013


Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2012


FLAT RATE


2,00 %


EUR


– 1 590,84 


0,00


– 1 590,84 




 


Cross Compliance


2014


Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2012


FLAT RATE


2,00 %


EUR


– 19,96


0,00


– 19,96




 


Cross Compliance


2014


Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2013


FLAT RATE


2,00 %


EUR


– 280 043,67 


0,00


– 280 043,67 




 


Cross Compliance


2013


Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2014


FLAT RATE


2,00 %


EUR


– 8 439,51 


0,00


– 8 439,51 




 


Cross Compliance


2015


Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2014


FLAT RATE


2,00 %


EUR


– 271 939,48 


– 68,42


– 271 871,06 




 


 


 


 


 



Total SI:




EUR




– 562 033,46 




– 68,42




– 561 965,04 





Member State


Measure


FY


Reason


Type


Correction %


Currency


Amount


Deductions


Financial Impact





SK



Cross Compliance


2012


One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2011


FLAT RATE


5,00 %


EUR


– 1 591 159,40 


– 8 695,79 


– 1 582 463,61 




 


Cross Compliance


2013


One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2011


FLAT RATE


5,00 %


EUR


– 2 181,65 


– 11,91


– 2 169,74 




 


Cross Compliance


2014


One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2011


FLAT RATE


5,00 %


EUR


– 734,05


0,00


– 734,05




 


Cross Compliance


2011


One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012


FLAT RATE


5,00 %


EUR


– 2 995,21 


0,00


– 2 995,21 




 


Cross Compliance


2012


One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012


FLAT RATE


5,00 %


EUR


– 534,75


0,00


– 534,75




 


Cross Compliance


2013


One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012


FLAT RATE


5,00 %


EUR


– 1 764 473,62 


0,00


– 1 764 473,62 




 


Cross Compliance


2014


One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012


FLAT RATE


5,00 %


EUR


– 798,08


0,00


– 798,08




 


Cross Compliance


2012


One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2013


FLAT RATE


5,00 %


EUR


– 965,25


0,00


– 965,25




 


Cross Compliance


2013


One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2013


FLAT RATE


5,00 %


EUR


– 985,39


0,00


– 985,39




 


Cross Compliance


2014


One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2013


FLAT RATE


2,00 %


EUR


– 740 795,43 


0,00


– 740 795,43 




 


 


 


 


 



Total SK:




EUR




– 4 105 622,83 




– 8 707,70 




– 4 096 915,13 
















Currency


Amount


Deductions


Financial Impact





EUR




– 303 063 043,74 




– 29 516 613,25 




– 273 546 430,49 






Budget Item: 6711
















Member State


Measure


FY


Reason


Type


Correction %


Currency


Amount


Deductions


Financial Impact





BE



Certification


2014


Known error for EAFRD IACS population


ONE OFF


 


EUR


– 24 230,01 


– 48,86


– 24 181,15 




 


Certification


2014


MLE for the EAFRD non-IACS population


ONE OFF


 


EUR


– 123 429,41 


0,00


– 123 429,41 




 


Certification


2014


MLE for the EAFRD IACS population


ONE OFF


 


EUR


– 110 788,10 


– 223,42


– 110 564,68 




 


Cross Compliance


2013


Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2012


FLAT RATE


2,00 %


EUR


– 19 570,41 


0,00


– 19 570,41 




 


Cross Compliance


2014


Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2012


FLAT RATE


2,00 %


EUR


280,00


0,00


280,00




 


Cross Compliance


2013


Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2013


FLAT RATE


2,00 %


EUR


1,07


0,00


1,07




 


Cross Compliance


2014


Limited scope of checks of SMRs 1, 2, 4 and 5 — No follow-up of minor non-compliances — Deficient risk analysis for checks by veterinary services — CY 2013


FLAT RATE


2,00 %


EUR


– 16 006,55 


0,00


– 16 006,55 




 


 


 


 


 



Total BE:




EUR




– 293 743,41 




– 272,28




– 293 471,13 





Member State


Measure


FY


Reason


Type


Correction %


Currency


Amount


Deductions


Financial Impact





BG



Rural Development EAFRD Axis 1 — Measures with flat rate support


2015


Lack of checks on requirement for semi-subsistence holdings to market part of their output


FLAT RATE


10,00 %


EUR


– 187 091,42 


0,00


– 187 091,42 




 


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


2013


Lack of checks on requirement for semi-subsistence holdings to market part of their output


FLAT RATE


10,00 %


EUR


– 365 906,63 


0,00


– 365 906,63 




 


Rural Development EAFRD Axis 1 — Measures with flat rate support


2014


Lack of checks on requirement for semi-subsistence holdings to market part of their output


FLAT RATE


10,00 %


EUR


– 812 405,82 


0,00


– 812 405,82 




 


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


2011


Preferential sales price of electricity not included in the check against double financing


ONE OFF


 


EUR


– 436 311,22 


0,00


– 436 311,22 




 


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


2012


Preferential sales price of electricity not included in the check against double financing


ONE OFF


 


EUR


– 3 218 840,38 


0,00


– 3 218 840,38 




 


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


2013


Preferential sales price of electricity not included in the check against double financing


ONE OFF


 


EUR


– 1 121 595,00 


0,00


– 1 121 595,00 




 


 


 


 


 



Total BG:




EUR




– 6 142 150,47 




0,00




– 6 142 150,47 





Member State


Measure


FY


Reason


Type


Correction %


Currency


Amount


Deductions


Financial Impact





DE



Certification


2013


Financial errors identified by the Certification Body


ONE OFF


 


EUR


– 977,11


0,00


– 977,11




 


Certification


2014


Financial errors identified by the Certification Body


ONE OFF


 


EUR


– 708,76


0,00


– 708,76




 


Certification


2012


Financial errors identified by the CB


ONE OFF


 


EUR


– 496,49


0,00


– 496,49




 


 


 


 


 



Total DE:




EUR




– 2 182,36 




0,00




– 2 182,36 





Member State


Measure


FY


Reason


Type


Correction %


Currency


Amount


Deductions


Financial Impact





DK



Certification


2012


EAFRD MLE


ONE OFF


 


EUR


– 1 001 809,47 


– 307 761,24 


– 694 048,23 




 


Certification


2014


Error detected in the re-performance of OTSC in the EAFRD non-IACS population


ONE OFF


 


EUR


– 2,01


0,00


– 2,01




 


Certification


2014


Errors detected in the re-performance of OTSC in the EAFRD IACS population


ONE OFF


 


EUR


– 93,35


0,00


– 93,35




 


Certification


2013


Financial errors identified in the compliance testing for the EAFRD non-IACS population


ONE OFF


 


EUR


– 126,37


– 3,35


– 123,02




 


Certification


2013


MLE for the EAFRD non-IACS population


ONE OFF


 


EUR


– 837 801,30 


– 15 027,43 


– 822 773,87 




 


Certification


2014


MLE in the EAFRD non-IACS population


ONE OFF


 


EUR


– 193 310,80 


– 4 445,75 


– 188 865,05 




 


Certification


2012


Not recovered financial errors from FY2012


ONE OFF


 


EUR


– 105,59


– 0,63


– 104,96




 


 


 


 


 



Total DK:




EUR




– 2 033 248,89 




– 327 238,40 




– 1 706 010,49 





Member State


Measure


FY


Reason


Type


Correction %


Currency


Amount


Deductions


Financial Impact





ES



Cross Compliance


2012


Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2011


FLAT RATE


5,00 %


EUR


– 218 631,80 


0,00


– 218 631,80 




 


Cross Compliance


2013


Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2011


FLAT RATE


5,00 %


EUR


– 43 203,42 


0,00


– 43 203,42 




 


Cross Compliance


2012


Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2012


FLAT RATE


5,00 %


EUR


– 5,43


0,00


– 5,43




 


Cross Compliance


2013


Deficiencies in the effectiveness of OTSC, partial coverage of 7 SMRs, incorrect treatment of late notification and of missing ear tags (SMR7 and 8), CY 2012


FLAT RATE


5,00 %


EUR


– 171 297,45 


0,00


– 171 297,45 




 


Certification


2013


EAFRD non-IACS population outstanding corrections from previous years.


ONE OFF


 


EUR


– 13 337,67 


– 13 324,84 


– 12,83




 


Certification


2013


Errors identified in the substantive testing of EAFRD non-IACS population. MLE.


ONE OFF


 


EUR


– 110 102,63 


– 4 469,05 


– 105 633,58 




 


Certification


2012


Extrapolated error for EAFRD non-IACS population


ONE OFF


 


EUR


– 2 532 066,96 


– 494 665,62 


– 2 037 401,34 




 


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


2009


M125: the controls on the eligibility of the projects under M125 not satisfactory


FLAT RATE


10,00 %


EUR


– 5 995,99 


0,00


– 5 995,99 




 


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


2012


M125: the controls on the eligibility of the projects under M125 not satisfactory


FLAT RATE


10,00 %


EUR


– 227 944,41 


0,00


– 227 944,41 




 


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


2010


Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria


FLAT RATE


10,00 %


EUR


– 2 758,71 


– 1 090,07 


– 1 668,64 




 


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


2011


Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria


FLAT RATE


5,00 %


EUR


– 5 565,88 


0,00


– 5 565,88 




 


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


2011


Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria


FLAT RATE


10,00 %


EUR


– 397 882,31 


0,00


– 397 882,31 




 


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


2012


Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria


FLAT RATE


5,00 %


EUR


– 11 170,64 


0,00


– 11 170,64 




 


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


2012


Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria


FLAT RATE


10,00 %


EUR


– 1 528 198,12 


0,00


– 1 528 198,12 




 


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


2013


Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria


FLAT RATE


5,00 %


EUR


– 91 853,90 


0,00


– 91 853,90 




 


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


2013


Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria


FLAT RATE


10,00 %


EUR


– 1 574 201,32 


0,00


– 1 574 201,32 




 


Rural Development EAFRD Investment — private beneficiaries


2014


Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria


FLAT RATE


5,00 %


EUR


– 51 302,36 


0,00


– 51 302,36 




 


Rural Development EAFRD Investment — private beneficiaries


2014


Weaknesses in M 123: selection criteria; costs reasonableness assessment; verification of the SME criteria


FLAT RATE


10,00 %


EUR


– 1 022 883,10 


0,00


– 1 022 883,10 




 


 


 


 


 



Total ES:




EUR




– 8 008 402,10 




– 513 549,58 




– 7 494 852,52 





Member State


Measure


FY


Reason


Type


Correction %


Currency


Amount


Deductions


Financial Impact





FI



Rural Development EAFRD Axis 4 LEADER (2007-2013)


2012


Weakness in verification of the reasonableness of costs in Measure 413


FLAT RATE


5,00 %


EUR


– 166 858,19 


0,00


– 166 858,19 




 


 


 


 


 



Total FI:




EUR




– 166 858,19 




0,00




– 166 858,19 





Member State


Measure


FY


Reason


Type


Correction %


Currency


Amount


Deductions


Financial Impact





GB



Rural Development EAFRD Axis 4 LEADER (2007-2013)


2013


Lack of appropriate checks on double financing (key control)


ONE OFF


 


EUR


– 3 008,34 


0,00


– 3 008,34 




 


Rural Development EAFRD Axis 4 LEADER (2007-2013)


2013


Lack of appropriate checks on the eligibility of the costs of the operation (key control)


ONE OFF


 


EUR


– 204 505,57 


0,00


– 204 505,57 




 


 


 


 


 



Total GB:




EUR




– 207 513,91 




0,00




– 207 513,91 





Member State


Measure


FY


Reason


Type


Correction %


Currency


Amount


Deductions


Financial Impact





IE



Certification


2014


Known errors identified in the EAFRD IACS population


ONE OFF


 


EUR


– 4 006,11 


0,00


– 4 006,11 




 


Certification


2014


Known errors identified in the EAFRD Non IACS population


ONE OFF


 


EUR


– 7 553,44 


– 62,31


– 7 491,13 




 


 


 


 


 



Total IE:




EUR




– 11 559,55 




– 62,31




– 11 497,24 





Member State


Measure


FY


Reason


Type


Correction %


Currency


Amount


Deductions


Financial Impact





IT



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


2011


Number of errors in the files resulting from a weak control system.


FLAT RATE


5,00 %


EUR


– 322 955,33 


– 119 880,04 


– 203 075,29 




 


Rural Development EAFRD Axis 1+3 — others (2007-2013)


2012


Number of errors in the files resulting from a weak control system.


ONE OFF


 


EUR


– 17 259,86 


0,00


– 17 259,86 




 


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


2012


Number of errors in the files resulting from a weak control system.


FLAT RATE


5,00 %


EUR


– 1 048 678,11 


– 105 713,76 


– 942 964,35 




 


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


2013


Number of errors in the files resulting from a weak control system.


FLAT RATE


5,00 %


EUR


– 1 610 347,46 


– 8 580,00 


– 1 601 767,46 




 


Rural Development EAFRD Axis 1 (2007-2013)


2007


On-the-spot checks risk analysis not properly updated


FLAT RATE


2,00 %


EUR


– 9 065,98 


– 1 091,16 


– 7 974,82 




 


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


2008


On-the-spot checks risk analysis not properly updated


FLAT RATE


2,00 %


EUR


– 407,39


0,00


– 407,39




 


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


2009


On-the-spot checks risk analysis not properly updated


FLAT RATE


2,00 %


EUR


– 4 029,20 


– 588,01


– 3 441,19 




 


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


2010


On-the-spot checks risk analysis not properly updated


FLAT RATE


2,00 %


EUR


– 45 823,63 


– 2 648,46 


– 43 175,17 




 


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


2011


On-the-spot checks risk analysis not properly updated


FLAT RATE


2,00 %


EUR


– 93 330,46 


– 3 893,24 


– 89 437,22 




 


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


2012


On-the-spot checks risk analysis not properly updated


FLAT RATE


2,00 %


EUR


– 320 482,97 


– 25 971,96 


– 294 511,01 




 


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


2013


On-the-spot checks risk analysis not properly updated


FLAT RATE


2,00 %


EUR


– 424 992,50 


– 47 702,52 


– 377 289,98 




 


Rural Development EAFRD Investment — private beneficiaries


2014


On-the-spot checks risk analysis not properly updated


FLAT RATE


2,00 %


EUR


– 178 543,97 


– 21 276,84 


– 157 267,13 




 


Rural Development EAFRD Axis 1 (2007-2013)


2007


Reasonableness of the costs not properly assessed


FLAT RATE


5,00 %


EUR


– 2 727,89 


0,00


– 2 727,89 




 


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


2009


Reasonableness of the costs not properly assessed


FLAT RATE


5,00 %


EUR


– 1 470,04 


0,00


– 1 470,04 




 


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


2010


Reasonableness of the costs not properly assessed


FLAT RATE


5,00 %


EUR


– 6 621,14 


0,00


– 6 621,14 




 


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


2011


Reasonableness of the costs not properly assessed


FLAT RATE


5,00 %


EUR


– 9 733,10 


0,00


– 9 733,10 




 


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


2012


Reasonableness of the costs not properly assessed


FLAT RATE


5,00 %


EUR


– 64 929,91 


0,00


– 64 929,91 




 


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


2013


Reasonableness of the costs not properly assessed


FLAT RATE


5,00 %


EUR


– 119 256,29 


0,00


– 119 256,29 




 


Rural Development EAFRD Investment — private beneficiaries


2014


Reasonableness of the costs not properly assessed


FLAT RATE


5,00 %


EUR


– 53 192,08 


0,00


– 53 192,08 




 


 


 


 


 



Total IT:




EUR




– 4 333 847,31 




– 337 345,99 




– 3 996 501,32 





Member State


Measure


FY


Reason


Type


Correction %


Currency


Amount


Deductions


Financial Impact





MT



Certification


2014


Financial errors detected in the' compliance testing of the EAFRD Non-IACS population and known errors in the Advances & Securities of the EAFRD expenditure.


ONE OFF


 


EUR


– 73 406,00 


0,00


– 73 406,00 




 


 


 


 


 



Total MT:




EUR




– 73 406,00 




0,00




– 73 406,00 





Member State


Measure


FY


Reason


Type


Correction %


Currency


Amount


Deductions


Financial Impact





NL



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


2013


Exclude expenditure due to lack of procurement procedure


ONE OFF


 


EUR


– 85 000,00 


0,00


– 85 000,00 




 


Rural Development EAFRD Investment — public beneficiaries


2014


Weaknesses in the checks of the procurement correction based on the recalculation of the error rate


EXTRAPOLATED


0,81 %


EUR


– 105 036,34 


0,00


– 105 036,34 




 


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


2013


Weaknesses in the checks of the public procurement, based on the recalculation of the error rate


EXTRAPOLATED


0,81 %


EUR


– 116 704,26 


– 328,69


– 116 375,57 




 


Rural Development EAFRD Investment — public beneficiaries


2014


Weaknesses in the checks of the reasonableness of the cost correction applied on 52,26 % of the expenditure


FLAT RATE


5,00 %


EUR


– 709 760,04 


0,00


– 709 760,04 




 


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


2013


Weaknesses in the checks of the reasonableness of the costs, correction applied on 52,26 % of the expenditure


FLAT RATE


5,00 %


EUR


– 788 603,51 


– 2 221,05 


– 786 382,46 




 


 


 


 


 



Total NL:




EUR




– 1 805 104,15 




– 2 549,74 




– 1 802 554,41 





Member State


Measure


FY


Reason


Type


Correction %


Currency


Amount


Deductions


Financial Impact





PT



Rural Development EAFRD Investment — private beneficiaries


2010


Insufficient assessment of the reasonableness of the investment costs


FLAT RATE


5,00 %


EUR


– 278 756,48 


0,00


– 278 756,48 




 


Rural Development EAFRD Investment — private beneficiaries


2011


Insufficient assessment of the reasonableness of the investment costs


FLAT RATE


5,00 %


EUR


– 757 851,45 


– 271 077,60 


– 486 773,85 




 


Rural Development EAFRD Investment — private beneficiaries


2012


Insufficient assessment of the reasonableness of the investment costs


FLAT RATE


5,00 %


EUR


– 419 869,93 


– 55 060,96 


– 364 808,97 




 


Rural Development EAFRD Investment — private beneficiaries


2013


Insufficient assessment of the reasonableness of the investment costs


FLAT RATE


5,00 %


EUR


– 324 408,44 


0,00


– 324 408,44 




 


Rural Development EAFRD Investment — private beneficiaries


2014


Insufficient assessment of the reasonableness of the investment costs


FLAT RATE


5,00 %


EUR


– 209 924,00 


0,00


– 209 924,00 




 


 


 


 


 



Total PT:




EUR




– 1 990 810,30 




– 326 138,56 




– 1 664 671,74 





Member State


Measure


FY


Reason


Type


Correction %


Currency


Amount


Deductions


Financial Impact





RO



Cross Compliance


2013


Absence of risk analysis for animal identification SMRs, SMR1 and 5 not checked for all farmers, no specific criteria for the selection of the parcel during OTSC, CY2012


FLAT RATE


2,00 %


EUR


– 97 630,09 


0,00


– 97 630,09 




 


Certification


2010


MLE EAFRD Non-IACS population FY2010


ONE OFF


 


EUR


– 4 653 241,82 


– 275 778,82 


– 4 377 463,00 




 


Certification


2011


MLE EAFRD Non-IACS population FY2011


ONE OFF


 


EUR


– 3 210 679,11 


– 267 668,25 


– 2 943 010,86 




 


Cross Compliance


2012


No control of the minimum requirement for the use of plant protection products and inefficient control of the minimum requirement for the use of fertilisers, CY2011


FLAT RATE


5,00 %


EUR


– 887 541,50 


0,00


– 887 541,50 




 


Cross Compliance


2013


No control of the minimum requirement for the use of plant protection products and inefficient control of the minimum requirement for the use of fertilisers, CY2011


FLAT RATE


5,00 %


EUR


– 24 239,06 


0,00


– 24 239,06 




 


Cross Compliance


2013


No control of the minimum requirement for the use of plant protection products and inefficient control of the minimum requirement for the use of fertilisers, CY2012


FLAT RATE


5,00 %


EUR


– 950 060,57 


0,00


– 950 060,57 




 


Cross Compliance


2014


No control of the minimum requirement for the use of plant protection products and inefficient control of the minimum requirement for the use of fertilisers, CY2013


FLAT RATE


5,00 %


EUR


– 390 637,48 


0,00


– 390 637,48 




 


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


2010


Non respect of 5 year commitment for AEM


ONE OFF


 


EUR


– 975 531,89 


– 33 285,00 


– 942 246,89 




 


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


2011


Non respect of 5 year commitment for AEM


ONE OFF


 


EUR


– 1 798 686,77 


– 89 934,34 


– 1 708 752,43 




 


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


2012


Non respect of 5 year commitment for AEM


ONE OFF


 


EUR


– 2 866 913,52 


– 15 400,00 


– 2 851 513,52 




 


Rural Development EAFRD Axis 1+3 — others (2007-2013)


2012


Weaknesses in: artificial conditions


FLAT RATE


5,00 %


EUR


– 148 810,96 


0,00


– 148 810,96 




 


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


2009


Weaknesses in: artificial conditions and reasonableness of costs verification and selection criteria


FLAT RATE


25,00 %


EUR


– 11 702,85 


0,00


– 11 702,85 




 


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


2010


Weaknesses in: artificial conditions and reasonableness of costs verification and selection criteria


FLAT RATE


25,00 %


EUR


– 321 762,57 


0,00


– 321 762,57 




 


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


2011


Weaknesses in: artificial conditions and reasonableness of costs verification and selection criteria


FLAT RATE


25,00 %


EUR


– 14 714 299,52 


0,00


– 14 714 299,52 




 


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


2012


Weaknesses in: artificial conditions and reasonableness of costs verification and selection criteria


FLAT RATE


25,00 %


EUR


– 7 046 834,54 


0,00


– 7 046 834,54 




 


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


2013


Weaknesses in: artificial conditions and reasonableness of costs verification and selection criteria


FLAT RATE


25,00 %


EUR


– 5 791 393,96 


0,00


– 5 791 393,96 




 


 


 


 


 



Total RO:




EUR




– 43 889 966,21 




– 682 066,41 




– 43 207 899,80 





Member State


Measure


FY


Reason


Type


Correction %


Currency


Amount


Deductions


Financial Impact





SI



Cross Compliance


2013


Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2012


FLAT RATE


2,00 %


EUR


– 63 628,41 


0,00


– 63 628,41 




 


Cross Compliance


2014


Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2012


FLAT RATE


2,00 %


EUR


151,64


0,00


151,64




 


Cross Compliance


2014


Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2013


FLAT RATE


2,00 %


EUR


– 135 503,29 


0,00


– 135 503,29 




 


Cross Compliance


2015


Weaknesses in the OTSC's of SMR 1, SMR 16, SMR 17, SMR 18 and the evaluation grid. CY 2014


FLAT RATE


2,00 %


EUR


– 72 243,26 


0,00


– 72 243,26 




 


 


 


 


 



Total SI:




EUR




– 271 223,32 




0,00




– 271 223,32 





Member State


Measure


FY


Reason


Type


Correction %


Currency


Amount


Deductions


Financial Impact





SK



Certification


2014


Financial clearance, EAFRD Non-IACS population Most Likely Error


ONE OFF


 


EUR


– 697 749,56 


0,00


– 697 749,56 




 


Cross Compliance


2012


One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2011


FLAT RATE


5,00 %


EUR


– 540 903,88 


0,00


– 540 903,88 




 


Cross Compliance


2013


One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2011


FLAT RATE


5,00 %


EUR


– 4 718,01 


0,00


– 4 718,01 




 


Cross Compliance


2014


One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2011


FLAT RATE


5,00 %


EUR


41,95


0,00


41,95




 


Cross Compliance


2012


One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012


FLAT RATE


5,00 %


EUR


– 24,22


0,00


– 24,22




 


Cross Compliance


2013


One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012


FLAT RATE


5,00 %


EUR


– 538 813,81 


0,00


– 538 813,81 




 


Cross Compliance


2014


One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2012


FLAT RATE


5,00 %


EUR


– 1 195,01 


0,00


– 1 195,01 




 


Cross Compliance


2013


One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2013


FLAT RATE


2,00 %


EUR


– 17,66


0,00


– 17,66




 


Cross Compliance


2014


One GAEC not defined, inadequate control of several SMRs, leniency of the sanctioning system for animal identification, CY2013


FLAT RATE


2,00 %


EUR


– 179 779,34 


0,00


– 179 779,34 




 


 


 


 


 



Total SK:




EUR




– 1 963 159,54 




0,00




– 1 963 159,54 
















Currency


Amount


Deductions


Financial Impact





EUR




– 71 193 175,71 




– 2 189 223,27 




– 69 003 952,44