Commission Implementing Decision (EU) 2020/859 of 16 June 2020 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(2020) 3609) (Only the Bulgarian, Croatian, Czech, Danish, Dutch, English, French, German, Greek, Italian, Lithuanian, Polish, Romanian, Slovak, Slovenian and Spanish texts are authentic)
Date: 2020-06-16
Institutions: Directorate-General for Agriculture and Rural Development, European Commission
Subjects: EAFRD, EAGF, EU Member State, agricultural expenditure, aid to agriculture, eligibility criteria








L_2020195EN.01005901.xml










19.6.2020   


EN


Official Journal of the European Union


L 195/59








            COMMISSION IMPLEMENTING DECISION (EU) 2020/859
of 16 June 2020
         
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(2020) 3609)


(Only the Bulgarian, Croatian, Czech, Danish, Dutch, English, French, German, Greek, Italian, Lithuanian, Polish, Romanian, Slovak, Slovenian and Spanish 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 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, in conjunction with Article 131 of the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community,


After consulting the Committee on the Agricultural Funds,

Whereas:







(1)


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)


The amounts excluded from Union financing by the present Decision should also take into account any reductions or suspensions in accordance with Article 41 of Regulation (EU) No 1306/2013 due to the fact that such reductions or suspensions are of a provisional nature and without prejudice to decisions taken pursuant to Articles 51 or 52 of that Regulation.












(7)


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 (2).












(8)


This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice of the European Union in cases pending on 31 March 2020,





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 Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Republic of Croatia, the Italian Republic, the Republic of Cyprus, the Republic of Lithuania, the Kingdom of the Netherlands, the Republic of Poland, Romania, the Republic of Slovenia, the Slovak Republic and the United Kingdom of Great Britain and Northern Ireland.




Done at Brussels, 16 June 2020.


For the Commission

Janusz WOJCIECHOWSKI
            

Member of the Commission






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

(2)  Ares(2020)2639588.




ANNEX

Decision: 63


Budget Item: 05040501
















Member State


Measure


FY


Reason


Type


Correction %


Currency


Amount


Deductions


Financial Impact





DE



Rural Development EAFRD Risk management


2016


Reimbursement linked to FC published in ad hoc decision 62


ONE OFF


 


EUR


150 000,00 


0,00


150 000,00 




 


 


 


 


 



Total DE:




EUR




150 000,00 




0,00




150 000,00 





 


 


 


 


 


 


 


 


 


 















Currency


Amount


Deductions


Financial Impact





EUR



150 000,00 


0,00


150 000,00 





Budget Item: 05046001
















Member State


Measure


FY


Reason


Type


Correction %


Currency


Amount


Deductions


Financial Impact





CZ



Rural Development EAFRD measures subject to IACS


2017


Reimbursement following judgment in case T-509/18


FLAT RATE


5,00%


EUR


144 617,10 


0,00


144 617,10 




 


Rural Development EAFRD measures subject to IACS


2018


Reimbursement following judgment in case T-509/18


FLAT RATE


5,00%


EUR


6 499,55 


0,00


6 499,55 




 


Rural Development EAFRD measures subject to IACS


2017


Reimbursement following judgment in case T-8/20


FLAT RATE


5,00%


EUR


14 191,54 


0,00


14 191,54 




 


Rural Development EAFRD measures subject to IACS


2018


Reimbursement following judgment in case T-8/20


FLAT RATE


5,00%


EUR


15 511,62 


0,00


15 511,62 




 


Rural Development EAFRD measures subject to IACS


2019


Reimbursement following judgment in case T-8/20


FLAT RATE


5,00%


EUR


5 405,86 


0,00


5 405,86 




 


 


 


 


 



Total CZ:




EUR




186 225,67 




0,00




186 225,67 






DE



Rural Development EAFRD Risk management


2017


Reimbursement linked to FC published in ad hoc decision 62


ONE OFF


 


EUR


53 750,00 


0,00


53 750,00 




 


 


 


 


 



Total DE:




EUR




53 750,00 




0,00




53 750,00 





 


 


 


 


 


 


 


 


 


 















Currency


Amount


Deductions


Financial Impact





EUR



239 975,67 


0,00


239 975,67 





Budget Item: 05070107
















Member State


Measure


FY


Reason


Type


Correction %


Currency


Amount


Deductions


Financial Impact





BE



Irregularities


2012


Reimbursement following judgment in case T-287/16RENV


ONE OFF


 


EUR


9 601 619,00 


0,00


9 601 619,00 




 


 


 


 


 



Total BE:




EUR




9 601 619,00 




0,00




9 601 619,00 






BG



Clearance of Accounts - Financial Clearance


2018


Errors in EAGF and reimbursement due to double recovery


ONE OFF


 


EUR


238 474,09 


0,00


238 474,09 




 


 


 


 


 



Total BG:




EUR




238 474,09 




0,00




238 474,09 






GR



Decoupled Direct Aids


2010


Reimbursement following judgment in case C-252/18P


FLAT RATE


25,00%


EUR


85 534 291,54 


10 905 970,63 


74 628 320,91 




 


Decoupled Direct Aids


2011


Reimbursement following judgment in case C-252/18P


FLAT RATE


25,00%


EUR


96 766 888,08 


0,00


96 766 888,08 




 


Decoupled Direct Aids


2012


Reimbursement following judgment in case C-252/18P


FLAT RATE


25,00%


EUR


97 222 743,23 


0,00


97 222 743,23 




 


 


 


 


 



Total GR:




EUR




279 523 922,85 




10 905 970,63 




268 617 952,22 





 


 


 


 


 


 


 


 


 


 















Currency


Amount


Deductions


Financial Impact





EUR



289 364 015,94 


10 905 970,63 


278 458 045,31 





Budget Item: 6701
















Member State


Measure


FY


Reason


Type


Correction %


Currency


Amount


Deductions


Financial Impact





BG



Certification


2017


Non-respect of the payment deadlines for the School Fruit Scheme- EAGF NIACS


ONE OFF


 


EUR


- 101 055,76 


0,00


- 101 055,76 




 


 


 


 


 



Total BG:




EUR




- 101 055,76 




0,00




- 101 055,76 






CY



Decoupled Direct Aids


2019


Greening payment CY 2018


ONE OFF


 


EUR


-1 589,93 


0,00


-1 589,93 




 


Decoupled Direct Aids


2017


Greening payment/ Performance of on-the-spot checks of sufficient quality, Correct calculation of the aid including administrative reductions and penalties CY 2016/ Performance of on-the-spot checks of sufficient quantity
CY 2015 -2016


ONE OFF


 


EUR


-78 945,58 


0,00


-78 945,58 




 


Decoupled Direct Aids


2018


Greening payment/ Performance of on-the-spot checks of sufficient quality, Correct calculation of the aid including administrative reductions and penalties CY 2017/ Performance of on-the-spot checks to the sufficient number


ONE OFF


 


EUR


-39 360,36 


0,00


-39 360,36 




 


Decoupled Direct Aids


2019


SAPS 2018


ONE OFF


 


EUR


-1 529,16 


0,00


-1 529,16 




 


Decoupled Direct Aids


2017


SAPS/ Performance of on-the-spot checks of sufficient quality, Correct calculation of the aid including administrative reductions and penalties CY 2016 - recoveries covering CY 2012 -2016


ONE OFF


 


EUR


- 163 717,35 


0,00


- 163 717,35 




 


Decoupled Direct Aids


2018


SAPS/ Correct calculation of the aid including administrative reductions and penalties CY 2017


ONE OFF


 


EUR


-8 895,31 


0,00


-8 895,31 




 


Voluntary Coupled Support Area Based


2017


VCS/ Performance of on-the-spot checks of sufficient quality-Targeting risky farmers in the risk analysis CY 2016


ONE OFF


 


EUR


-53 690,80 


0,00


-53 690,80 




 


Decoupled Direct Aids


2019


YFS CY2018


ONE OFF


 


EUR


-67,36 


0,00


-67,36 




 


Decoupled Direct Aids


2017


YFS/ Performance of on-the-spot checks of sufficient quality, Correct calculation of the aid including administrative reductions and penalties CY 2015- 2016


ONE OFF


 


EUR


-5 957,20 


0,00


-5 957,20 




 


Decoupled Direct Aids


2018


YFS/ Performance of on-the-spot checks of sufficient quality, Correct calculation of the aid including administrative reductions and penalties CY 2017


ONE OFF


 


EUR


-3 254,37 


0,00


-3 254,37 




 


 


 


 


 



Total CY:




EUR




- 357 007,42 




0,00




- 357 007,42 






DE



Clearance of Accounts - Financial Clearance


2018


Differences in debts' reconciliation EAGF


ONE OFF


 


EUR


-4 146,65 


0,00


-4 146,65 




 


Clearance of Accounts - Financial Clearance


2018


individual errors EAGF


ONE OFF


 


EUR


-11 417,87 


0,00


-11 417,87 




 


Clearance of Accounts - Financial Clearance


2018


Individual errors EAGF


ONE OFF


 


EUR


-37 171,51 


0,00


-37 171,51 




 


Decoupled Direct Aids


2016


non-correct determination of permanent grassland - arable land with green cover - DE03 - claim year 2015


ONE OFF


 


EUR


- 237 834,00 


0,00


- 237 834,00 




 


Decoupled Direct Aids


2017


non-correct determination of permanent grassland - arable land with green cover - DE03 - claim year 2016


ONE OFF


 


EUR


- 199 169,67 


0,00


- 199 169,67 




 


Decoupled Direct Aids


2018


non-correct determination of permanent grassland - arable land with green cover - DE03 - claim year 2017


ONE OFF


 


EUR


- 230 772,68 


0,00


- 230 772,68 




 


Decoupled Direct Aids


2016


non-correct determination of permanent grassland - arable land with green cover - DE04 - claim year 2015


ONE OFF


 


EUR


-1 922 065,48 


0,00


-1 922 065,48 




 


Decoupled Direct Aids


2017


non-correct determination of permanent grassland - arable land with green cover - DE04 - claim year 2016


ONE OFF


 


EUR


-1 875 440,40 


0,00


-1 875 440,40 




 


Decoupled Direct Aids


2018


non-correct determination of permanent grassland - arable land with green cover - DE04 - claim year 2017


ONE OFF


 


EUR


-2 062 847,13 


0,00


-2 062 847,13 




 


Decoupled Direct Aids


2016


non-correct determination of permanent grassland - arable land with green cover - DE07 - claim year 2015


ONE OFF


 


EUR


- 623 115,28 


0,00


- 623 115,28 




 


Decoupled Direct Aids


2017


non-correct determination of permanent grassland - arable land with green cover - DE07 - claim year 2016


ONE OFF


 


EUR


- 307 953,88 


0,00


- 307 953,88 




 


Decoupled Direct Aids


2018


non-correct determination of permanent grassland - arable land with green cover - DE07 - claim year 2017


ONE OFF


 


EUR


- 265 285,50 


0,00


- 265 285,50 




 


Decoupled Direct Aids


2016


non-correct determination of permanent grassland - arable land with green cover - DE11 - claim year 2015


ONE OFF


 


EUR


- 265 671,21 


0,00


- 265 671,21 




 


Decoupled Direct Aids


2017


non-correct determination of permanent grassland - arable land with green cover - DE11 - claim year 2016


ONE OFF


 


EUR


- 191 654,52 


0,00


- 191 654,52 




 


Decoupled Direct Aids


2018


non-correct determination of permanent grassland - arable land with green cover - DE11 - claim year 2017


ONE OFF


 


EUR


- 145 382,85 


0,00


- 145 382,85 




 


Decoupled Direct Aids


2016


non-correct determination of permanent grassland - arable land with green cover - DE12 - claim year 2015


ONE OFF


 


EUR


- 169 907,04 


0,00


- 169 907,04 




 


Decoupled Direct Aids


2017


non-correct determination of permanent grassland - arable land with green cover - DE12 - claim year 2016


ONE OFF


 


EUR


- 145 885,59 


0,00


- 145 885,59 




 


Decoupled Direct Aids


2018


non-correct determination of permanent grassland - arable land with green cover - DE12 - claim year 2017


ONE OFF


 


EUR


- 210 445,12 


0,00


- 210 445,12 




 


Decoupled Direct Aids


2016


non-correct determination of permanent grassland - arable land with green cover - DE15 - claim year 2015


ONE OFF


 


EUR


- 698 756,67 


0,00


- 698 756,67 




 


Decoupled Direct Aids


2017


non-correct determination of permanent grassland - arable land with green cover - DE15 - claim year 2016


ONE OFF


 


EUR


- 594 052,90 


0,00


- 594 052,90 




 


Decoupled Direct Aids


2018


non-correct determination of permanent grassland - arable land with green cover - DE15 - claim year 2017


ONE OFF


 


EUR


- 772 251,64 


0,00


- 772 251,64 




 


Decoupled Direct Aids


2016


non-correct determination of permanent grassland - arable land with green cover - DE17 - claim year 2015


ONE OFF


 


EUR


-78 901,22 


0,00


-78 901,22 




 


Decoupled Direct Aids


2017


non-correct determination of permanent grassland - arable land with green cover - DE17 - claim year 2016


ONE OFF


 


EUR


-80 472,43 


0,00


-80 472,43 




 


Decoupled Direct Aids


2018


non-correct determination of permanent grassland - arable land with green cover - DE17 - claim year 2017


ONE OFF


 


EUR


- 123 593,45 


0,00


- 123 593,45 




 


Decoupled Direct Aids


2016


non-correct determination of permanent grassland - arable land with green cover - DE18 - claim year 2015


ONE OFF


 


EUR


-38 315,22 


0,00


-38 315,22 




 


Decoupled Direct Aids


2017


non-correct determination of permanent grassland - arable land with green cover - DE18 - claim year 2016


ONE OFF


 


EUR


-32 740,70 


0,00


-32 740,70 




 


Decoupled Direct Aids


2018


non-correct determination of permanent grassland - arable land with green cover - DE18 - claim year 2017


ONE OFF


 


EUR


-91 094,37 


0,00


-91 094,37 




 


Decoupled Direct Aids


2016


non-correct determination of permanent grassland - arable land with green cover - DE19 - claim year 2015


ONE OFF


 


EUR


- 476 321,83 


0,00


- 476 321,83 




 


Decoupled Direct Aids


2017


non-correct determination of permanent grassland - arable land with green cover - DE19 - claim year 2016


ONE OFF


 


EUR


- 419 481,87 


0,00


- 419 481,87 




 


Decoupled Direct Aids


2018


non-correct determination of permanent grassland - arable land with green cover - DE19 - claim year 2017


ONE OFF


 


EUR


- 625 786,66 


0,00


- 625 786,66 




 


Decoupled Direct Aids


2016


non-correct determination of permanent grassland - arable land with green cover - DE20 - claim year 2015


ONE OFF


 


EUR


-51 576,26 


0,00


-51 576,26 




 


Decoupled Direct Aids


2017


non-correct determination of permanent grassland - arable land with green cover - DE20 - claim year 2016


ONE OFF


 


EUR


-68 342,32 


0,00


-68 342,32 




 


Decoupled Direct Aids


2018


non-correct determination of permanent grassland - arable land with green cover - DE20 - claim year 2017


ONE OFF


 


EUR


-21 311,13 


0,00


-21 311,13 




 


Decoupled Direct Aids


2016


non-correct determination of permanent grassland - arable land with green cover - DE21 - claim year 2015


ONE OFF


 


EUR


- 175 037,41 


0,00


- 175 037,41 




 


Decoupled Direct Aids


2017


non-correct determination of permanent grassland - arable land with green cover - DE21 - claim year 2016


ONE OFF


 


EUR


-81 608,02 


0,00


-81 608,02 




 


Decoupled Direct Aids


2018


non-correct determination of permanent grassland - arable land with green cover - DE21 - claim year 2017


ONE OFF


 


EUR


-70 608,02 


0,00


-70 608,02 




 


Decoupled Direct Aids


2016


non-correct determination of permanent grassland - arable land with green cover - DE23 - claim year 2015


ONE OFF


 


EUR


- 298 783,54 


0,00


- 298 783,54 




 


Decoupled Direct Aids


2017


non-correct determination of permanent grassland - arable land with green cover - DE23 - claim year 2016


ONE OFF


 


EUR


- 263 146,73 


0,00


- 263 146,73 




 


Decoupled Direct Aids


2018


non-correct determination of permanent grassland - arable land with green cover - DE23 - claim year 2017


ONE OFF


 


EUR


- 340 159,42 


0,00


- 340 159,42 




 


Decoupled Direct Aids


2016


non-correct determination of permanent grassland - arable land with green cover - DE26 - claim year 2015


ONE OFF


 


EUR


- 986 326,13 


0,00


- 986 326,13 




 


Decoupled Direct Aids


2017


non-correct determination of permanent grassland - arable land with green cover - DE26 - claim year 2016


ONE OFF


 


EUR


-1 007 155,07 


0,00


-1 007 155,07 




 


Decoupled Direct Aids


2018


non-correct determination of permanent grassland - arable land with green cover - DE26 - claim year 2017


ONE OFF


 


EUR


-1 390 814,84 


0,00


-1 390 814,84 




 


Decoupled Direct Aids


2016


non-correct determination of permanent grassland - year of sowing - DE03 - claim year 2015


ONE OFF


 


EUR


-2 010,17 


0,00


-2 010,17 




 


Decoupled Direct Aids


2017


non-correct determination of permanent grassland - year of sowing - DE03 - claim year 2016


ONE OFF


 


EUR


-36 900,10 


0,00


-36 900,10 




 


Decoupled Direct Aids


2018


non-correct determination of permanent grassland - year of sowing - DE03 - claim year 2017


ONE OFF


 


EUR


-70 969,46 


0,00


-70 969,46 




 


 


 


 


 



Total DE:




EUR




-17 802 683,96 




0,00




-17 802 683,96 






DK



Clearance of Accounts - Financial Clearance


2018


Errors in EAGF


ONE OFF


 


EUR


-15 710,15 


0,00


-15 710,15 




 


 


 


 


 



Total DK:




EUR




-15 710,15 




0,00




-15 710,15 






ES



Wine - Investment


2016


absence of control over the reasonability of costs for investments 2016


FLAT RATE


5,00%


EUR


-60 287,43 


0,00


-60 287,43 




 


Wine - Investment


2017


absence of control over the reasonability of costs for investments 2017


FLAT RATE


5,00%


EUR


-46 018,71 


-14 713,79 


-31 304,92 




 


Wine - Investment


2018


absence of control over the reasonability of costs for investments 2018


FLAT RATE


5,00%


EUR


-14 789,48 


0,00


-14 789,48 




 


Wine - Investment


2016


actions paid but not approved


ONE OFF


 


EUR


-94 864,95 


0,00


-94 864,95 




 


Wine - Investment


2017


actions paid but not approved


ONE OFF


 


EUR


-51 221,90 


- 818,87 


-50 403,03 




 


Clearance of Accounts - Financial Clearance


2017


Errors in EAGF and EAFRD


ONE OFF


 


EUR


- 417,16 


0,00


- 417,16 




 


Clearance of Accounts - Financial Clearance


2018


Errors in EAGF and EAFRD


ONE OFF


 


EUR


- 785 899,42 


0,00


- 785 899,42 




 


Certification


2017


material errors found by the CB, EAGF IACs


ESTIMATED BY AMOUNT


 


EUR


-50 588,85 


- 202,07 


-50 386,78 




 


Certification


2017


Material errors found by the CB, EAGF non-IACs


ESTIMATED BY AMOUNT


 


EUR


-1 186 869,74 


-40,46 


-1 186 829,28 




 


 


 


 


 



Total ES:




EUR




-2 290 957,64 




-15 775,19 




-2 275 182,45 






FR



Clearance of Accounts - Financial Clearance


2017


Erreurs 'Structurations de l’élevage'
Erreurs 'Aides aux réseaux de référence'
Créances
Aide à la production de bananes


ONE OFF


 


EUR


-99 395,58 


0,00


-99 395,58 




 


Certification


2017


Known error in Payment Delays (except for School Milk & fruit and generic promotion)


ONE OFF


 


EUR


-12 816 419,70 


-47 234,63 


-12 769 185,07 




 


Certification


2016


Known error in Payment Delays for Fruit School


ONE OFF


 


EUR


- 825 143,89 


-15 376,27 


- 809 767,62 




 


Clearance of Accounts - Financial Clearance


2018


Known errors in EAGF


ONE OFF


 


EUR


-91 787,23 


- 675,88 


-91 111,35 




 


Certification


2017


Known errors in EAGF Non-IACS


ONE OFF


 


EUR


- 695 695,49 


-5 159,98 


- 690 535,51 




 


Certification


2017


Known errors in Payment Delays (only for school Milk and generic promotion)


ONE OFF


 


EUR


-1 736 528,82 


0,00


-1 736 528,82 




 


Certification


2017


Known errors in receivables


ONE OFF


 


EUR


-83 825,14 


0,00


-83 825,14 




 


Certification


2017


MLE in EAGF Non-IACS


ONE OFF


 


EUR


-7 947 694,73 


-31 464,66 


-7 916 230,07 




 


 


 


 


 



Total FR:




EUR




-24 296 490,58 




-99 911,42 




-24 196 579,16 






GB



Clearance of Accounts - Financial Clearance


2018


CEB/2019/050/GB - Errors detected by the CB in EAGF and EAFRD


ONE OFF


 


EUR


- 160 580,94 


-7,11 


- 160 573,83 




 


Certification


2016


CEB/2019/050/GB - Non-respect of payment deadlines CY2015


ONE OFF


 


EUR


-7 340 707,35 


-7 340 707,35 


0,00




 


Certification


2017


Financial errors in substantive testing for EAGF


ONE OFF


 


EUR


-8 366,25 


0,00


-8 366,25 




 


Clearance of Accounts - Financial Clearance


2017


Reductions due to non-respect of payment deadlines


ONE OFF


 


EUR


-27 947 326,00 


-27 947 326,00 


0,00




 


Certification


2017


Reductions due to non-respect of payment deadlines(2)


ONE OFF


 


EUR


-1 474 766,26 


-1 474 766,26 


0,00




 


 


 


 


 



Total GB:




EUR




-36 931 746,80 




-36 762 806,72 




- 168 940,08 






HR



Clearance of Accounts - Financial Clearance


2018


Financial errors EAGF IACS


ONE OFF


 


EUR


- 286,82 


0,00


- 286,82 




 


Clearance of Accounts - Financial Clearance


2018


Financial errors identified by the Certification Body EAGF NIACS


ONE OFF


 


EUR


-1 342,65 


0,00


-1 342,65 




 


 


 


 


 



Total HR:




EUR




-1 629,47 




0,00




-1 629,47 






IE



Clearance of Accounts - Financial Clearance


2018


Debts EAGF


ONE OFF


 


EUR


- 370 634,10 


0,00


- 370 634,10 




 


Clearance of Accounts - Financial Clearance


2018


P-STO reimbursement


ONE OFF


 


EUR


38,20


0,00


38,20




 


 


 


 


 



Total IE:




EUR




- 370 595,90 




0,00




- 370 595,90 






NL



Clearance of Accounts - Financial Clearance


2018


Known and random errors in EAGF and EAFRD


ONE OFF


 


EUR


-24 654,23 


0,00


-24 654,23 




 


 


 


 


 



Total NL:




EUR




-24 654,23 




0,00




-24 654,23 






PL



Decoupled Direct Aids


2018


Greening payment/Land classification, Difference in land cover , Distinction of winter and summer cereals CY 2017


ONE OFF


 


EUR


- 336 496,14 


0,00


- 336 496,14 




 


Decoupled Direct Aids


2019


Greening payment/Land classification, Difference in land cover , Distinction of winter and summer cereals CY 2018


ONE OFF


 


EUR


- 282 691,64 


0,00


- 282 691,64 




 


 


 


 


 



Total PL:




EUR




- 619 187,78 




0,00




- 619 187,78 






RO



Voluntary Coupled Support


2018


CY 2016 VCS all Area measures incorrect calculation of payment/ sanctions


ONE OFF


 


EUR


-2 259 429,31 


0,00


-2 259 429,31 




 


Voluntary Coupled Support


2018


CY 2017 VCS all Area measures incorrect calculation of payment/ sanctions


ONE OFF


 


EUR


- 469 759,19 


0,00


- 469 759,19 




 


Reimbursement of direct aids in relation to financial discipline


2018


Financial discipline CY 2015-2016


FLAT RATE


2,00%


EUR


- 325 847,93 


0,00


- 325 847,93 




 


Decoupled Direct Aids


2017


Increase OTSC Greening , 


ONE OFF


 


EUR


-35 284,55 


0,00


-35 284,55 




 


Decoupled Direct Aids


2017


Increase OTSC SAPS 2016


ONE OFF


 


EUR


-1 395 906,41 


0,00


-1 395 906,41 




 


Decoupled Direct Aids


2016


Increase OTSC SFS 2015


ONE OFF


 


EUR


-87 863,60 


0,00


-87 863,60 




 


Decoupled Direct Aids


2017


Increase OTSC SFS 2016


ONE OFF


 


EUR


-1 470 037,99 


0,00


-1 470 037,99 




 


Voluntary Coupled Support


2016


Increase OTSC VCS 2015


ONE OFF


 


EUR


-24 183,58 


0,00


-24 183,58 




 


Decoupled Direct Aids


2016


Increase OTSC YFS 2015


ONE OFF


 


EUR


-13 817,99 


0,00


-13 817,99 




 


Voluntary Coupled Support


2016


Known error CB - VCS M12 CY2015


ONE OFF


 


EUR


- 263 877,30 


0,00


- 263 877,30 




 


Voluntary Coupled Support


2017


Known error CB - VCS M12 CY2016


ONE OFF


 


EUR


- 222 049,28 


0,00


- 222 049,28 




 


Voluntary Coupled Support


2018


Known error CB - VCS M12 CY2017


ONE OFF


 


EUR


-77 146,10 


0,00


-77 146,10 




 


Voluntary Coupled Support


2017


Known errors IACS excl. VCS M12


ONE OFF


 


EUR


-16 250,94 


0,00


-16 250,94 




 


School fruit scheme (control statistics)


2017


Known errors NON-IACS


ONE OFF


 


EUR


-8,86 


0,00


-8,86 




 


Voluntary Coupled Support


2016


Late update LPIS 2015 - VCS area


ONE OFF


 


EUR


-61 035,03 


0,00


-61 035,03 




 


Voluntary Coupled Support Area Based


2017


Late update LPIS 2016 - VCS area


ONE OFF


 


EUR


-21 577,04 


0,00


-21 577,04 




 


Decoupled Direct Aids


2016


LLF versus Grassland not properly identified 2015


FLAT RATE


2,00%


EUR


-5 523 352,04 


0,00


-5 523 352,04 




 


Decoupled Direct Aids


2017


LLF versus Grassland not properly identified 2016


FLAT RATE


2,00%


EUR


-6 134 457,64 


0,00


-6 134 457,64 




 


Decoupled Direct Aids


2016


LPIS update late 2015 incl. non recovery for previous years


ONE OFF


 


EUR


-16 623 278,26 


0,00


-16 623 278,26 




 


Decoupled Direct Aids


2017


LPIS update late 2016 incl. non recovery for previous years


ONE OFF


 


EUR


-17 040 111,37 


0,00


-17 040 111,37 




 


Decoupled Direct Aids


2016


Quality of OTSC 2015
control of greening


ONE OFF


 


EUR


-72 476,29 


0,00


-72 476,29 




 


Decoupled Direct Aids


2016


Quality of OTSC 2015
eligibility of parcels & no geospatial cut-off


ONE OFF


 


EUR


-6 536 442,75 


0,00


-6 536 442,75 




 


Voluntary Coupled Support


2016


Quality of OTSC 2015
eligibility of parcels & no geospatial cut-off - VCS area


ONE OFF


 


EUR


- 101 260,35 


0,00


- 101 260,35 




 


Decoupled Direct Aids


2017


Quality of OTSC 2016
control of greening


ONE OFF


 


EUR


-40 058,24 


0,00


-40 058,24 




 


Decoupled Direct Aids


2017


Quality of OTSC 2016
eligibility of parcels & no geospatial cut-off


ONE OFF


 


EUR


-11 725 707,01 


0,00


-11 725 707,01 




 


Voluntary Coupled Support Area Based


2017


Quality of OTSC 2016
eligibility of parcels & no geospatial cut-off - VCS area


ONE OFF


 


EUR


- 773 248,39 


0,00


- 773 248,39 




 


 


 


 


 



Total RO:




EUR




-71 314 467,44 




0,00




-71 314 467,44 






SI



Cross-compliance


2017


Cross-compliance: limited scope of SMR 2 CY 2016


ONE OFF


 


EUR


-1 109,54 


0,00


-1 109,54 




 


Cross-compliance


2018


Cross-compliance: limited scope of SMR 2 CY 2017


ONE OFF


 


EUR


- 419,96 


0,00


- 419,96 




 


Cross-compliance


2019


Cross-compliance: limited scope of SMR 2 CY 2018


ONE OFF


 


EUR


- 193,78 


0,00


- 193,78 




 


 


 


 


 



Total SI:




EUR




-1 723,28 




0,00




-1 723,28 






SK



Certification


2017


error in EAGF


ONE OFF


 


EUR


-15 850,61 


0,00


-15 850,61 




 


 


 


 


 



Total SK:




EUR




-15 850,61 




0,00




-15 850,61 





 


 


 


 


 


 


 


 


 


 















Currency


Amount


Deductions


Financial Impact





EUR



-154 143 761,02 


-36 878 493,33 


-117 265 267,69 





Budget Item: 6711
















Member State


Measure


FY


Reason


Type


Correction %


Currency


Amount


Deductions


Financial Impact





BG



Certification


2017


EAFRD IACS financial correction for MLE FY2017


ESTIMATED BY AMOUNT


 


EUR


- 826 962,26 


- 141 780,04 


- 685 182,22 




 


Clearance of Accounts - Financial Clearance


2016


Errors in EAGF and EAFRD


ONE OFF


 


EUR


-4 750,20 


-75,67 


-4 674,53 




 


Clearance of Accounts - Financial Clearance


2018


Errors in EAGF and EAFRD


ONE OFF


 


EUR


-3 326,42 


-10,04 


-3 316,38 




 


Certification


2017


Financial correction for MLE EAFRD NIACS FY2017


ESTIMATED BY AMOUNT


 


EUR


-1 288 760,47 


0,00


-1 288 760,47 




 


Rural Development EAFRD investment - private beneficiaries


2016


M121 - reasonableness of costs (10% evaluation committee)


FLAT RATE


10,00%


EUR


-49 000,39 


0,00


-49 000,39 




 


Rural Development EAFRD investment - private beneficiaries


2016


M121 - reasonableness of costs (5% direct purchase)


FLAT RATE


10,00%


EUR


-87,74 


0,00


-87,74 




 


Rural Development EAFRD investment - private beneficiaries


2016


M123 - reasonableness of costs (15% evaluation committee)


FLAT RATE


15,00%


EUR


-77 487,59 


0,00


-77 487,59 




 


Rural Development EAFRD investment - private beneficiaries


2016


M123 - reasonableness of costs (5% direct purchase)


FLAT RATE


5,00%


EUR


- 405,20 


0,00


- 405,20 




 


Rural Development EAFRD Measures with flat-rate support


2016


M311 - reasonableness of costs (5% direct purchase)


FLAT RATE


5,00%


EUR


- 130,50 


0,00


- 130,50 




 


Rural Development EAFRD Measures with flat-rate support


2016


M312 - reasonableness of costs (10% evaluation committee)


FLAT RATE


10,00%


EUR


-13 347,56 


0,00


-13 347,56 




 


Rural Development EAFRD Measures with flat-rate support


2016


M312 - reasonableness of costs (5% direct purchase)


FLAT RATE


5,00%


EUR


-1 679,09 


0,00


-1 679,09 




 


 


 


 


 



Total BG:




EUR




-2 265 937,42 




- 141 865,75 




-2 124 071,67 






CY



Rural Development EAFRD measures subject to IACS


2017


EAFRD/ Correct proceedings to ensure instigation of recovery of undue payments incl. administrative penalties following LPIS updates CY 2012-2017


ONE OFF


 


EUR


- 862,71 


0,00


- 862,71 




 


 


 


 


 



Total CY:




EUR




- 862,71 




0,00




- 862,71 






DE



Clearance of Accounts - Financial Clearance


2018


Differences in debts' reconciliation EAFRD


ONE OFF


 


EUR


-5 609,48 


0,00


-5 609,48 




 


Rural Development EAFRD investment - public beneficiaries


2018


financial clearance 2018 - Errors in samples


ONE OFF


 


EUR


-2 068,95 


0,00


-2 068,95 




 


Rural Development EAFRD Risk management


2018


financial clearance 2018 - Errors in samples


ONE OFF


 


EUR


-36 675,19 


0,00


-36 675,19 




 


Clearance of Accounts - Financial Clearance


2018


individual errors EAFRD


ONE OFF


 


EUR


-41 861,90 


0,00


-41 861,90 




 


Clearance of Accounts - Financial Clearance


2018


Individual errors EAFRD


ONE OFF


 


EUR


-43 440,35 


0,00


-43 440,35 




 


 


 


 


 



Total DE:




EUR




- 129 655,87 




0,00




- 129 655,87 






DK



Clearance of Accounts - Financial Clearance


2018


MLE for EAFRD above materiality


ESTIMATED BY AMOUNT


 


EUR


- 104 531,21 


-1 466,19 


- 103 065,02 




 


 


 


 


 



Total DK:




EUR




- 104 531,21 




-1 466,19 




- 103 065,02 






ES



Rural Development EAFRD investment - private beneficiaries


2016


5% correction on M4.2 - deficiency in the Key Control “Appropriate evaluation of the reasonableness of costs“.


FLAT RATE


5,00%


EUR


- 114 165,67 


- 664,42 


- 113 501,25 




 


Rural Development EAFRD investment - private beneficiaries


2017


5% correction on M4.2 - deficiency in the Key Control “Appropriate evaluation of the reasonableness of costs“.


FLAT RATE


5,00%


EUR


- 131 669,04 


- 448,30 


- 131 220,74 




 


Rural Development EAFRD investment - private beneficiaries


2018


5% correction on M4.2 - deficiency in the Key Control “Appropriate evaluation of the reasonableness of costs“.


FLAT RATE


5,00%


EUR


- 311 351,53 


0,00


- 311 351,53 




 


Clearance of Accounts - Financial Clearance


2018


Errors in EAGF and EAFRD


ONE OFF


 


EUR


- 455,90 


0,00


- 455,90 




 


Rural Development EAFRD Leader


2016


Irregular amounts - individual beneficiary audited in DAS PF/7915/2016)


ONE OFF


 


EUR


- 210 283,49 


0,00


- 210 283,49 




 


Rural Development EAFRD forestry measures


2017


Lack of Key Control "Verification that public procurement procedures are in compliance with national and Union Regulation" in ES07 (Castilla La Mancha)


FLAT RATE


10,00%


EUR


- 311 018,95 


-5 552,12 


- 305 466,83 




 


Rural Development EAFRD forestry measures


2018


Lack of Key Control "Verification that public procurement procedures are in compliance with national and Union Regulation" in ES07 (Castilla La Mancha)


FLAT RATE


10,00%


EUR


- 153 806,87 


-11,66 


- 153 795,21 




 


 


 


 


 



Total ES:




EUR




-1 232 751,45 




-6 676,50 




-1 226 074,95 






FR



Rural Development EAFRD investment - private beneficiaries


2015


Ineligible expenditure - Measure 121


ONE OFF


 


EUR


- 146 174,07 


-14 617,41 


- 131 556,66 




 


Rural Development EAFRD investment - private beneficiaries


2015


Ineligible expenditure - Measure 123


ONE OFF


 


EUR


-23 282,54 


-2 328,25 


-20 954,29 




 


Rural Development EAFRD investment - public beneficiaries


2016


Ineligible expenditure - Measure 321


ONE OFF


 


EUR


- 110 534,88 


-3 583,62 


- 106 951,26 




 


Rural Development EAFRD Leader


2015


Ineligible expenditure - Measure 413


ONE OFF


 


EUR


-2 942,49 


0,00


-2 942,49 




 


Rural Development EAFRD Measures with flat-rate support


2016


Ineligible expenditure - Measure 6.1


ONE OFF


 


EUR


- 163 632,00 


0,00


- 163 632,00 




 


Rural Development EAFRD Measures with flat-rate support


2017


Ineligible expenditure - Measure 6.1


ONE OFF


 


EUR


- 607 432,00 


0,00


- 607 432,00 




 


Rural Development EAFRD Measures with flat-rate support


2018


Ineligible expenditure - Measure 6.1


ONE OFF


 


EUR


-98 152,00 


0,00


-98 152,00 




 


Rural Development EAFRD measures subject to IACS


2018


Measure 10: late on-the-spot checks carried out for claim years 2015, 2016 and 2017


FLAT RATE


5,00%


EUR


- 299 473,78 


0,00


- 299 473,78 




 


Rural Development EAFRD measures subject to IACS


2019


Measure 10: late on-the-spot checks carried out for claim years 2015, 2016 and 2017


FLAT RATE


5,00%


EUR


- 515 633,29 


0,00


- 515 633,29 




 


Rural Development EAFRD measures subject to IACS


2018


Measure 11: late on-the-spot checks carried out for claim years 2015, 2016 and 2017


FLAT RATE


2,00%


EUR


-96 090,11 


0,00


-96 090,11 




 


Rural Development EAFRD measures subject to IACS


2019


Measure 11: late on-the-spot checks carried out for claim years 2015, 2016 and 2017


FLAT RATE


2,00%


EUR


- 198 587,81 


0,00


- 198 587,81 




 


Rural Development EAFRD measures subject to IACS


2017


Measure 13: late on-the-spot checks carried out for claim years 2015 and 2016


FLAT RATE


5,00%


EUR


-3 154 170,92 


0,00


-3 154 170,92 




 


Rural Development EAFRD measures subject to IACS


2018


Measure 13: late on-the-spot checks carried out for claim years 2015 and 2016


FLAT RATE


5,00%


EUR


-89 844,07 


0,00


-89 844,07 




 


 


 


 


 



Total FR:




EUR




-5 505 949,96 




-20 529,28 




-5 485 420,68 






GB



Rural Development EAFRD investment - private beneficiaries


2016


absence of ancillary control “Adequate audit trail”.


FLAT RATE


2,00%


EUR


-1 001,86 


0,00


-1 001,86 




 


Rural Development EAFRD investment - private beneficiaries


2017


absence of ancillary control “Adequate audit trail”.


FLAT RATE


2,00%


EUR


-88 362,78 


0,00


-88 362,78 




 


Rural Development EAFRD investment - private beneficiaries


2018


absence of ancillary control “Adequate audit trail”.


FLAT RATE


2,00%


EUR


-96 261,44 


0,00


-96 261,44 




 


Clearance of Accounts - Financial Clearance


2018


CEB/2019/050/GB - Errors detected by the CB in EAGF and EAFRD


ONE OFF


 


EUR


- 101,25 


0,00


- 101,25 




 


Certification


2017


Financial errors in substantive testing for EAFRD


ONE OFF


 


EUR


- 246,27 


0,00


- 246,27 




 


Rural Development EAFRD investment - private beneficiaries


2017


weaknesses in key control "In-situ visits carried out for all investment operations to verify the realisation of the investment" – M4.2


FLAT RATE


5,00%


EUR


-11 918,50 


0,00


-11 918,50 




 


Rural Development EAFRD investment - private beneficiaries


2018


weaknesses in key control "In-situ visits carried out for all investment operations to verify the realisation of the investment" – M4.2


FLAT RATE


5,00%


EUR


-15 638,80 


0,00


-15 638,80 




 


 


 


 


 



Total GB:




EUR




- 213 530,90 




0,00




- 213 530,90 






HR



Clearance of Accounts - Financial Clearance


2018


Financial errors identified by the Certification Body EAFRD IACS


ONE OFF


 


EUR


-1 135,66 


0,00


-1 135,66 




 


Clearance of Accounts - Financial Clearance


2018


Multiannual sanctions EAFRD 14-20


ONE OFF


 


EUR


- 401 708,13 


0,00


- 401 708,13 




 


 


 


 


 



Total HR:




EUR




- 402 843,79 




0,00




- 402 843,79 






IE



Clearance of Accounts - Financial Clearance


2018


Debts EAFRD 2007-2013


ONE OFF


 


EUR


- 277 576,99 


0,00


- 277 576,99 




 


Clearance of Accounts - Financial Clearance


2018


Debts EAFRD 2014-2020


ONE OFF


 


EUR


-8 996,70 


0,00


-8 996,70 




 


 


 


 


 



Total IE:




EUR




- 286 573,69 




0,00




- 286 573,69 






IT



Rural Development EAFRD measures subject to IACS


2017


M10: quality of the on-the-spot checks - CY 2016


ONE OFF


 


EUR


-19 222,47 


- 208,22 


-19 014,25 




 


Rural Development EAFRD investment - private beneficiaries


2016


M125 and M04.3: inadequate verification of public procurement procedure - FY2015, FY2016 and FY2017


FLAT RATE


5,00%


EUR


-25 169,29 


0,00


-25 169,29 




 


Rural Development EAFRD investment - private beneficiaries


2017


M125 and M04.3: inadequate verification of public procurement procedure - FY2015, FY2016 and FY2017


FLAT RATE


5,00%


EUR


-5 526,30 


0,00


-5 526,30 




 


Rural Development EAFRD investment - private beneficiaries


2015


M125 and M04.3: incompliant expenditure in relation to Article 48(3) of Regulation 809/2014 - FY2015 and FY 2016


ONE OFF


 


EUR


- 153 741,22 


0,00


- 153 741,22 




 


Rural Development EAFRD investment - private beneficiaries


2016


M125 and M04.3: incompliant expenditure in relation to Article 48(3) of Regulation 809/2014 - FY2015 and FY 2016


ONE OFF


 


EUR


-3 414 818,82 


0,00


-3 414 818,82 




 


Rural Development EAFRD forestry measures


2016


M221 and M08.1: appropriate checks on double financing - CY2016 and 2017


ONE OFF


 


EUR


-1 574,90 


0,00


-1 574,90 




 


Rural Development EAFRD forestry measures


2017


M221 and M08.1: appropriate checks on double financing - CY2016 and 2017


ONE OFF


 


EUR


-1 681,47 


0,00


-1 681,47 




 


Rural Development EAFRD forestry measures


2015


M221, M226, M227 and M08: incompliant expenditure in relation to Article 48(3) of Regulation 809/2014 - FY2015 and FY 2016


ONE OFF


 


EUR


-3 544,00 


0,00


-3 544,00 




 


Rural Development EAFRD forestry measures


2016


M221, M226, M227 and M08: incompliant expenditure in relation to Article 48(3) of Regulation 809/2014 - FY2015 and FY 2016


ONE OFF


 


EUR


- 357 155,54 


0,00


- 357 155,54 




 


Rural Development EAFRD forestry measures


2016


M226, M227 and M08: inadequate verification of public procurement procedure - FY2015, FY2016 and FY2017


FLAT RATE


5,00%


EUR


-19 513,74 


0,00


-19 513,74 




 


Rural Development EAFRD forestry measures


2017


M226, M227 and M08: inadequate verification of public procurement procedure - FY2015, FY2016 and FY2017


FLAT RATE


5,00%


EUR


57,23


0,00


57,23




 


Rural Development EAFRD investment - public beneficiaries


2015


M321 and M07: Ineligible expenditure FY2016 and incompliant expenditure in relation to Article 48(3) of Regulation 809/2014 - FY2015 and FY 2016


ONE OFF


 


EUR


- 701,64 


0,00


- 701,64 




 


Rural Development EAFRD investment - public beneficiaries


2016


M321 and M07: Ineligible expenditure FY2016 and incompliant expenditure in relation to Article 48(3) of Regulation 809/2014 - FY2015 and FY 2016


ONE OFF


 


EUR


- 564 100,95 


0,00


- 564 100,95 




 


Rural Development EAFRD investment - public beneficiaries


2015


M321, M511, M07 and M20: inadequate verification of public procurement procedure - FY2015, FY2016 and FY2017


FLAT RATE


5,00%


EUR


-90,68 


0,00


-90,68 




 


Rural Development EAFRD investment - public beneficiaries


2016


M321, M511, M07 and M20: inadequate verification of public procurement procedure - FY2015, FY2016 and FY2017


FLAT RATE


5,00%


EUR


-85 711,13 


0,00


-85 711,13 




 


Rural Development EAFRD investment - public beneficiaries


2017


M321, M511, M07 and M20: inadequate verification of public procurement procedure - FY2015, FY2016 and FY2017


FLAT RATE


5,00%


EUR


-15 014,50 


-3 252,70 


-11 761,80 




 


Rural Development EAFRD investment - public beneficiaries


2016


M323: incompliant expenditure in relation to Article 48(3) of Regulation 809/2014 - FY 2016


ONE OFF


 


EUR


- 252 947,07 


0,00


- 252 947,07 




 


 


 


 


 



Total IT:




EUR




-4 920 456,49 




-3 460,92 




-4 916 995,57 






LT



Rural Development EAFRD Axis 1 - Measures with flat rate support


2014


Weakness of key controls


FLAT RATE


5,00%


EUR


- 652 972,01 


0,00


- 652 972,01 




 


Rural Development EAFRD Measures with flat-rate support


2015


Weakness of key controls


FLAT RATE


5,00%


EUR


- 286 123,01 


0,00


- 286 123,01 




 


Rural Development EAFRD Measures with flat-rate support


2016


Weakness of key controls


FLAT RATE


5,00%


EUR


- 555 235,88 


0,00


- 555 235,88 




 


Rural Development EAFRD Measures with flat-rate support


2017


Weakness of key controls


FLAT RATE


5,00%


EUR


- 378 398,96 


0,00


- 378 398,96 




 


Rural Development EAFRD Measures with flat-rate support


2018


Weakness of key controls


FLAT RATE


5,00%


EUR


- 313 718,11 


0,00


- 313 718,11 




 


 


 


 


 



Total LT:




EUR




-2 186 447,97 




0,00




-2 186 447,97 






NL



Clearance of Accounts - Financial Clearance


2018


Known and random errors in EAGF and EAFRD


ONE OFF


 


EUR


- 221 311,13 


0,00


- 221 311,13 




 


 


 


 


 



Total NL:




EUR




- 221 311,13 




0,00




- 221 311,13 






PL



Rural Development EAFRD forestry measures


2016


Double funding between afforestation and greening - FY2016


ONE OFF


 


EUR


- 233 152,21 


0,00


- 233 152,21 




 


Rural Development EAFRD forestry measures


2017


Double funding between afforestation and greening - FY2017


ONE OFF


 


EUR


- 194 053,40 


0,00


- 194 053,40 




 


Rural Development EAFRD forestry measures


2018


Double funding between afforestation and greening - FY2018


ONE OFF


 


EUR


- 181 226,84 


0,00


- 181 226,84 




 


Rural Development EAFRD forestry measures


2019


Double funding between afforestation and greening - FY2019


ONE OFF


 


EUR


- 175 948,01 


0,00


- 175 948,01 




 


 


 


 


 



Total PL:




EUR




- 784 380,46 




0,00




- 784 380,46 






SI



Cross-compliance


2017


Cross-compliance: limited scope of SMR 2 CY 2016


ONE OFF


 


EUR


- 471,95 


0,00


- 471,95 




 


Cross-compliance


2018


Cross-compliance: limited scope of SMR 2 CY 2017


ONE OFF


 


EUR


- 393,82 


0,00


- 393,82 




 


Cross-compliance


2019


Cross-compliance: limited scope of SMR 2 CY 2018


ONE OFF


 


EUR


- 101,56 


0,00


- 101,56 




 


Rural Development EAFRD measures subject to IACS


2017


Rural development IACS measures: Partial on-the-spot checks limited to one operation of animal welfare measure (M14) - CY2016


FLAT RATE


5,00%


EUR


- 457,61 


0,00


- 457,61 




 


Rural Development EAFRD measures subject to IACS


2018


Rural development IACS measures: Partial on-the-spot checks limited to one operation of animal welfare measure (M14) - CY2017


FLAT RATE


5,00%


EUR


-54,58 


0,00


-54,58 




 


Rural Development EAFRD forestry measures


2017


Rural development NIACS measures: Ineligible VAT costs for forestry measure M8 - FY2017 and FY2018


ONE OFF


 


EUR


-19 284,16 


0,00


-19 284,16 




 


Rural Development EAFRD forestry measures


2018


Rural development NIACS measures: Ineligible VAT costs for forestry measure M8 - FY2017 and FY2018


ONE OFF


 


EUR


-8 923,69 


0,00


-8 923,69 




 


Rural Development EAFRD forestry measures


2019


Rural development NIACS measures: Ineligible VAT costs for forestry measure M8 - FY2019


ONE OFF


 


EUR


- 875,87 


0,00


- 875,87 




 


Rural Development EAFRD investment - private beneficiaries


2017


Rural development NIACS measures: Lack of in-situ visits for investment measure M4 - FY2017 and FY2018


FLAT RATE


3,00%


EUR


-34 726,75 


0,00


-34 726,75 




 


Rural Development EAFRD investment - private beneficiaries


2018


Rural development NIACS measures: Lack of in-situ visits for investment measure M4 - FY2017 and FY2018


FLAT RATE


3,00%


EUR


- 187 868,37 


0,00


- 187 868,37 




 


Rural Development EAFRD investment - private beneficiaries


2019


Rural development NIACS measures: Lack of in-situ visits for investment measure M4 - FY2019


FLAT RATE


3,00%


EUR


-45 012,90 


0,00


-45 012,90 




 


Rural Development EAFRD Leader


2019


Rural development NIACS measures: Lack of in-situ visits for Leader measure M19 - FY2019


FLAT RATE


3,00%


EUR


- 531,37 


0,00


- 531,37 




 


 


 


 


 



Total SI:




EUR




- 298 702,63 




0,00




- 298 702,63 






SK



Certification


2017


MLE in EAFRD IACS


ESTIMATED BY AMOUNT


 


EUR


- 261 153,88 


-57 650,01 


- 203 503,87 




 


Certification


2017


MLE in EAFRD NIACS


ESTIMATED BY AMOUNT


 


EUR


- 733 450,69 


-2 727,51 


- 730 723,18 




 


 


 


 


 



Total SK:




EUR




- 994 604,57 




-60 377,52 




- 934 227,05 





 


 


 


 


 


 


 


 


 


 















Currency


Amount


Deductions


Financial Impact





EUR



-19 548 540,25 


- 234 376,16 


-19 314 164,09